UTS ASISTENSI PENGANTAR AKUNTANSI 2

1. BANK RECONCILIATION (30%)

On Januari 31, 2015. Gordon Company had a cash balance per books $ 7,892.60. The bank
statement from Harvey Bank on that date showed a balance of $ 7,515.70. A comparison of
the statement with the cash account revealed the following facts.

1. The statement included a debit memo of $51 for the printing of additional company
checks.
2. Cash sales of $ 947.26 on January 12 were deposited in the bank. The cash receipts
journal entry and the deposit slip were incorrectly made for $ 997.26. The bank
credited Gordon Company for the correct amount.
3. Outstanding checks at January 31 totaled $ 687.36. Deposit in transit were $ 2,905.26.
4. On January 18 the company issued check No. 2292 for $ 796 to Berry Allen on
account. The check, which cleared the bank in January, was incorrectly journalized
and posted by Gordon Company for $ 769.
5. A $ 3,611 note receivable was collected by the bank for Gordon Company on January
31 plus $ 91 interest. The bank charged a collection fee of $31. No interest has been
accrued on the note.
6. Included with the cancelled checks was a check issued by Hurrington Company to
Adam McKenzie for $911 that was incorrectly charged to Gordon Company by the
bank.
7. On January 31, the bank statement showed an NSF charge of $ 792 for a check issued
by Samantha Galoire, a customer, to Gordon Company on account.
Instructions :

1. Prepare the bank reconciliation at January 31, 2015

2. ACCOUNTING FOR RECEIVABLE (25%)

BERIKUT INI ADALAH TRANSAKSI TERPILIH YANG TERKAIT REGINA
COMPANY

MARET

1. Menjual persediaan kepada ABC company senilai $24.000, 2/10 n/30

11. Menerima pelunasan dari ABC company atas tagihannya

12. menerima notes senilai $24.000,bulan,12% dari GINA company untuk pengganti
tagihan piutang yang telah jatuh tempo

15. menerima pembayaran dengan visa credit card atas penjualan senilai $8.040.
service fee sebesar 2% dibayarkan ke visa

TIM ASDOS PENGANTAR AKUNTANSI 2016

 April

11. dalam rangka memenuhi kebutuhan uang tunai segera, regina company menjual
account receivables senilai $9,600 kepada perusahaan jasa keuangan harcot factor. Harcot
factor mengenakan beban jasa keuangan sebesar 2% dari nilai account receivables

Mei :

10. piutang terhadap J.simon yang telah dihapus di bulan mei diterima tunai
pembayarannya

30. regina company memperhitungkan saldo piutang tak tertagih periode berjalan.

Buatlah jurnal dan perhitungan yang diperlukan, dengan asumsi

Allowance for bad debt / doubtfull account yang tercatat di awal maret adalah senilai
$6,250 saldo debit

a. Perhitungan piutang tak tertagih 1% dari penjualan kredit bersih. Data yang
dikumpulkan sepanjang tahun adalah : penjualan senilai $24.000.000 diantaranya
terdapat penjualan tunai $1.500.000 dan potongan penjualan sampai dengan akhir
periode adalah $ 750.000
b. Perhitungan piutang tak tertagih 2% dari saldo piutang,dimana saldo piutang pada
akhir periode adalah $ 1.880.000

3. NOTES RECEIVABLE (25%)

On January 1, 2015 Utama Company had Account Receivable $145,000, Notes Receivable
$50,000, and Allowance for Doubtful Accounts $15,200. The note receivable is from
Akuntansi Company. It is a 4 month, 12% note dated December 31, 2014. Utama Company
prepares financial statements annually at December 31. During the year, the following
selected transactions occurred.

Jan, 5 Sold $25,000 of merchandise to Twinkle Company, terms n/15.

20 Accepted Twinkle Company’s $25,000, 3 month, 9% note for balance

due.

Feb, 18 Sold $10,000 of merchandise to Gerard Company and accepted

Gerard’s $10,000 6-month, 8% note for the amount due.

Apr, 20 Collected Twinkle Company note in full.

TIM ASDOS PENGANTAR AKUNTANSI 2016

 30 Received payment in full from Akuntansi Company on amount
due.

May, 25 Accepted Bella Inc.’s $6,000, 3-month, 7% note in settlement of a

past-due balance on account.

Aug, 18 Received payment in full from Gerard Company on note due.

25 The Bella Inc. note was dishonored. Bella Inc. is not bankrupt; future
payment is anticipated.

Sep, 1 Sold $15,000 of merchandise to Ando Company and accepted a

$12,000, 6-month, 10% note for the amount due.

Instructions

Journalize the transactions.

4. SOAL FIXED ASSEETS (30%)

At December 31, 2011, Vivi Company reported the following as plant assets.

Land $ 2000.000

Buildings $ 20.000.000

Acc. Depreciation – building $ 8.000.000 $ 12.000.000

Equipment $ 30.000.000

Acc. Depreciation – equipment $ 4.000.000 $ 26.000.000

Total Plant Assets $ 40.000.000

During 2012, the following selected cash transaction occurred:

April 1 Purchased land for $1.200.000

May 1 Sold equipment that cost $420.000 when purchased on January 1, 2008. The
equipment was sold for $240.000

June 1 Sold land purchased on June 1, 2002, for $1.000.000. the land cost $340.000

July 1 Purchased equipment for $1.100.000

December Retired equipment that cost $300.000 when purchased on December 3,1 2002.
No residual value was received.

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Instruction:

a. Journalize the above transaction. Vivi use straight-line method depreciation for
building and equipment. The building are estimated to have a 50-year useful life and
no residual income. The equipment are estimated to have a 10-year useful life and no
residual income. Update depreciation on assets disposed of the time of sale or
retirement.
b. Record adjusting entries for depreciation for 2012.
5. PLANT ASSET (25%)

Pada tanggal 1 Januari 2011, dibeli sebuah mesin seharga Rp 25.000.000 dengan nilai residu
Rp 3.000.000 dan umur ekonomis 5 tahun. Penyusutan metode: (Straight Line). Pada tanggal
20 Maret 2015, mesin tersebut dijual dengan harga jual Rp 18.000.000.
Di minta:
a. Buatlah tabel penyusutan
b. Buatlah jurnal yang diperlukan serta penyusutan yang masih harus diperhitungkan
c. Hitunglah laba/rugi yang diperoleh serta jurnalnya

6. INVENTORY (20%)

Persediaan awal PT.ANDA , dan data-data pembelian serta penjualan periode 3 bulan adalah sebagai
berikut :

Tanggal Transaksi Unit Harga per Unit

1 April Persediaan 30 $220

7 Pembelian 50 225

18 Penjualan 20 300

22 Penjualan 26 300

4 Mei Pembelian 30 230

10 Penjualan 20 310

21 Penjualan 10 310

31 Pembelian 40 235

5 Juni Penjualan 30 315

13 Penjualan 24 315

21 Pembelian 40 240

28 Penjualan 28 320

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Diminta :

1. Hitung harga pokok penjualan, nilai persediaan akhir, dan besarnya laba kotor . Pencatatan
persediaan secara Perpetual dengan menggunakan metode
A. FIFO, dan
B. Average ( Moving Average).

TIM ASDOS PENGANTAR AKUNTANSI 2016