Scribd Logo
Upload

Welcome to Scribd!

  • 60 views

    Soal PBL Siklus Akuntansi Dagang

    Uploaded by

    Dita Ens
    This document provides instructions for a series of accounting problems for Buana Karya Baru. It includes: 1) General ledger balances as of January 1st and schedules of accounts receivable and payable. 2) A series of transactions throughout January, including sales, purchases, cash receipts/payments, returns and other adjustments. 3) Instructions to record the transactions in various journals, post to the general ledger, prepare an adjusted trial balance, worksheet and financial reports for January. It also includes information for adjusting and closing entries. The goal is to fully account for Buana Karya Baru's operations in January including journalizing, posting, preparing reports and closing the accounting

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Soal PBL Siklus Akuntansi Dagang

    Uploaded by

    Dita Ens
    60 views3 pages
    This document provides instructions for a series of accounting problems for Buana Karya Baru. It includes: 1) General ledger balances as of January 1st and schedules of accounts receivable and payable. 2) A series of transactions throughout January, including sales, purchases, cash receipts/payments, returns and other adjustments. 3) Instructions to record the transactions in various journals, post to the general ledger, prepare an adjusted trial balance, worksheet and financial reports for January. It also includes information for adjusting and closing entries. The goal is to fully account for Buana Karya Baru's operations in January including journalizing, posting, preparing reports and closing the accounting

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document provides instructions for a series of accounting problems for Buana Karya Baru. It includes: 1) General ledger balances as of January 1st and schedules of accounts receivable and payable. 2) A series of transactions throughout January, including sales, purchases, cash receipts/payments, returns and other adjustments. 3) Instructions to record the transactions in various journals, post to the general ledger, prepare an adjusted trial balance, worksheet and financial reports for January. It also includes information for adjusting and closing entries. The goal is to fully account for Buana Karya Baru's operations in January including journalizing, posting, preparing reports and closing the accounting

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    60 views3 pages

    Soal PBL Siklus Akuntansi Dagang

    Uploaded by

    Dita Ens
    This document provides instructions for a series of accounting problems for Buana Karya Baru. It includes: 1) General ledger balances as of January 1st and schedules of accounts receivable and payable. 2) A series of transactions throughout January, including sales, purchases, cash receipts/payments, returns and other adjustments. 3) Instructions to record the transactions in various journals, post to the general ledger, prepare an adjusted trial balance, worksheet and financial reports for January. It also includes information for adjusting and closing entries. The goal is to fully account for Buana Karya Baru's operations in January including journalizing, posting, preparing reports and closing the accounting

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    HAL.

    No.FO.6.1.4-V0
    1/3

    KPS DIR
    Format Soal UTS - UAS
    18 Mei 2018

    Mata kuliah : Akuntansi Keuangan Dasar 1


    Kode kuliah : AM001
    Tahun Ajaran : Ganjil 2020/2021
    Program Studi : D4 Akuntansi Manajerial
    Hari/tanggal : -
    Waktu : PBL
    Sifat : Open Book
    Dosen : Seto Sulaksono/Sugeng
    Riadi/Riri Zelmiyanti

    Buana Karya Baru uses a perpetual inventory system and both an accountant receivable and an
    accounts payable subsidiary ledger. Balances related to both the general ledger and the
    subsidiary ledgers for Buana Karya Baru are indicated (amounts in thousand). Also following
    are a series of transactions for Buana Karya Baru for the mont of January. Credit sales terms are
    2/10, n/30. The cost of all merchandise sold was 60% of the sales price.

    General Ledger
    January 1
    Account
    Account Title Opening Balance
    Number
    (Rp)
    101 Cash 35.750
    112 Account Receivable 13.000
    115 Notes Receivable 39.000
    120 Inventory 18.000
    126 Supplies 1.000
    130 Prepaid Insurance 2.000
    157 Equipment 6.450
    158 Accumulated Depreciation-Equipment 1.500
    201 Accoun Payable 35.000
    311 Share Capital-Ordinary 50.000
    320 Retained Earnings 28.700

    Schedule of Account Receivable Schedule of Account Payable


    (from accounts receivable subsidiary ledger) ( from accounts payable subsidiary ledger)
    January 1 January 1
    Customer Opening Customer Opening
    Balance Balance
    Bodi Co 1.500 R Manuwa 15.000
    Mohede Co 4.000 Medan Co 9.000
    Sueba Co 7.500 Shihab Co 11.000
    HAL.
    No.FO.6.1.4-V0
    2/3

    KPS DIR
    Format Soal UTS - UAS
    18 Mei 2018

    Transactions in January;
    3 Sell merchadise on account to B. Chen Rp 3.600, invoice no 510 and Tjong Company Rp
    1.800, invoice no. 511
    5 Purchase merchandise from Goh Co. Rp 5.000 and D. Phe Rp 2.200, terms n/30
    7 Receive checks from Mohede Rp 4.000 and Sueba Rp 2.000 after discount period has
    lapsed
    8 Pay freight on merchandise purchased Rp235
    9 Send checks to Medan for Rp9.000 less 2% cash discount, and to Shihab for Rp 11.000
    less 1% cash discount
    9 Issue credit of Rp300 to Tjong for merchandise returned
    10 Daily cash sales from January 1 to January 10 total Rp15.500. Make one journal
    entry for these sales
    11 Sell merchandise on account to Bodi Rp 1.600, invoice no. 512 and Mohede Rp 900,
    invoice no. 513
    12 Pay rent of Rp1.000 for January
    13 Receive payment in full from B. Chen and Tjong less cash discount
    15 Paid devidend of Rp800 cash
    15 Post all entries to the subsidiary ledgers
    16 Purchase merchandise from Shihab Rp 15.000, terms 1/10, n/30; Medan Rp 14.200,
    terms 2/10, n/30 and Goh Rp 1.500, terms n/30
    17 Pay Rp 400 cash for office supplies
    18 Return Rp 200 of merchandise to Medan and receive credit
    20 Daily cash sales from January 11 to January 20 total Rp 20.100.Make one journal entry
    for these sales
    21 Issue Rp 15.000 note, maturing in 90 days, to R. Manuwa in payment of balance due
    21 Receive payment in full from Mohede less cash discount
    22 Sell merchandise on account to B. Chen Rp2.700, invoice no 514 and to Bodi Rp2.300,
    invoice no 515
    22 Post all entries to the subsidiary leadgers
    23 Send cheks to Shihab and Medan for full payment less cash discounts
    25 sell merchandise on account to Sueba Rp 3.500, invoice no. 516, and Tjong Rp 6.100
    invoice no 517
    27 Purchase merchandise form Shihab Rp 14.500, term 1/10, n/30; D. Phe Rp 3.200 terms
    n/30; and Gob Rp 5.400, terms n/30
    27 Post all entries to the subsidiary ledgers.
    28 Pay Rp 200 cash for office supplies
    31 Daily cash sales from January 21 to January 31 total Rp 21,300. Make one journal entry
    for these sales
    31 Pay salaries tp 4.300 and office salaries Rp 3.800
    HAL.
    No.FO.6.1.4-V0
    3/3

    KPS DIR
    Format Soal UTS - UAS
    18 Mei 2018

    Instructions:
    1. Record the January trnsactions in a sales journal, purchase journal, a cash receipt
    journal, cash payment jorunal and general journal
    2. Post the journals to the general ledger
    3. Prepare a trial balance at January 31, 2020
    4. Prepare adjusting entry and adjusting trial balance using the following additional
    information;
    a. Office supplies at january 31 total Rp 900
    b. Insurance coverage expires on October 31, 2020
    c. Annual depreciation on the equipment is Rp 1.500
    d. Interest of Rp 50 has accrued on the note payable
    5. Prepare a worksheet
    6. Prepare Financial report at the end of January
    7. Prepare Closing entries an Post-Closing Trial Balance

    “Good Luck”

    You might also like