Tugas Akuntansi Keuangan Menengah 1
Nisrina Chairunnisa
20133063
Soal 1
JAWAB :
TWAIN CORPORATION
Income Statement
Ended June 30, 2015
Sales
Sales revenue $1,578,500
Less: Sales discounts $31,150
Sales returns and allowances 62,300 93,450
Net sales 1,485,050
Cost of goods sold 896,770
Gross profit 588,280
Operating Expenses
Selling expenses
Sales commissions\ 97,600
Salaries and wages expense 56,260
Travel expense 28,930
Delivery expense 21,400
Entertainment expense 14,820
Telephone and Internet expense 9,030
Maintenance and repairs expense 6,200
Depreciation expense 4,980
Bad debt expense 4,850
Miscellaneous selling expenses 4,715 248,785
Administrative Expenses
Maintenance and repairs expense 9,130
Property tax expense 7,320
Depreciation expense 7,250
Supplies expense 3,450
Telephone and Internet expense 2,820
Office expenses 6,000 35,970
Income from operations 303,525
Other Revenues and Gains
Dividend revenue 38,000
Other Expenses and Losses
Interest expense 18,000
Income before income tax 323,525
Income tax 102,000
Net income $221,525
Earnings per common share ($221,525 – $9,000) ÷ 80,000] $2.66*
TWAIN CORPORATION
Retained Earnings Statement
Ended June 30, 2014
Retained earnings, July 1, 2013, as reported $337,000
Correction of depreciation understatement, net of tax
(17,700)
Retained earnings, July 1, 2013, as adjusted 319,300
Add: Net income 221,525
540,825
Less:
Dividends declared on preferred stock $ 9,000
Dividends declared on common stock 37,000 46,000
Retained earnings, June 30, 2014 $494,825
Soal 2
JAWAB :
Tidak Diungkapkan adalah kesalahan yang telah hilang berupa laporan laba rugi. Untuk
menyelesaikan kesalahan ini maka bisa dengan melampirkan laporan laba rugi.
Soal 3
JAWAB :
PT. SUMATERA JAYA
Laporan Laba Rugi
Untuk Periode berakhir 31 Des
(SAK ETAP tanpa operasi dihentikan)
Penjualan 65.000.000
Potongan penjualan (1.200.000)
Retur penjualan (980.000)
Penjualan bersih 62.820.000
Beban pokok penjualan (49.000.000)
Laba Kotor 13.820.000
Beban / Pendapatan Operasi
Beban Penjualan
Beban gaji bagian penjualan 4.500.000
Beban depresiasi kendaraan (truk) 876.000
Beban penjualan lainnya 2.340.000
Beban perlengkapan toko 800.000
Total Beban Penjualan - 8.516.000
Beban Umum dan Administrasi
Beban depresiasi bangunan kantor 450.000
Beban gaji karyawan kantor 6.000.000
Beban umum dan administrasi lainnya 630.000
Total Beban Umum dan Administrasi - 7.080.000
Pendapatan Operasi Lainnya
Pendapatan sewa 800.000
Pendapatan deviden 5.000.000
Keuntungan penjualan kendaraan 3.000.000
Kerugian penjualan tanah (40.000)
8.760.000
Laba Operasi 6.984.000
Pendapatan / Beban Keuangan
Pendapatan keuangan 300.000
Beban Keuangan (678.000)
(378.000)
Laba sebelum pajak penghasilan 6.606.000
Beban PPH (25%) (1.651.500)
Laba Tahun Berjalan 4.954.500
