All rights reserved 1 Melengkapi Siklus Akuntansi Bab 4.PERTEMUAN KE-9 AYAT JURNAL PENYESUAIAN & NERACA LAJURPenilaian Persediaan: Pendekatan Berbasis KosLAPORAN KEUANGAN Catur Iswahyudi Manajemen Informatika (D3)Mencatat Transaksi atau Dokumen Kedalam Jurnal KhususMerchandising Operations Operasi Perusahaan DagangPENCATATAN TRANSAKSI - IDENTIFIKASI, ANALISIS DAN JURNAL TRANSAKSIBab 8 Siklus Akuntansi Perusahaan Perdagangan 4/11/201.KONSEP PENANDINGAN dan PROSES PENYESUAIANAkuntansi Persediaan & Harga Pokok PenjualanBab 5 Akuntansi untuk Perusahaan Dagang (Lanjutan)PERTEMUAN XII BAB IV MERCHANDISE INVENTORYMATERI 3 AKUN-AKUN PADA PERUSAHAAN DAGANG.Chapter 2 A Review of the Accounting Cycle An electronic presentationMODUL KE 14 Modul Pengantar Akuntansi FAKULTAS EKONOMI DAN BISNISPENGANTAR AKUNTANSI Sandhika Cipta Bidhari, S.M.B., M.M.Inventory. All rights reserved 1 Bab 2 Mencatat Transaksi Bisnis.Copyright © 2007 Prentice-Hall. Aplikasi untuk merekap laporan laba rugi dan neraca dalam bentuk Grafik.DASAR-DASAR AKUNTANSI AKUNTANSI UNTUK PERUSAHAAN DAGANGAKUNTANSI DI PERUSAHAAN DAGANG: PEMBUATAN LAPORAN LABA/RUGIPENCATATAN TRANSAKSI - BUKU BESAR, POSTING DAN NERACA SALDOPenyusunan Laporan Keuangan dan Jurnal PenutupPiutang Wesel/ Wesel Tagih (Notes Receivable)Copyright © 2007 Prentice-Hall.The Cost of Goods Sold account represents the cost of the merchandise sold during the period to help earn revenue. Contoh: Giant, Matahari, Indomart Cost of Goods Sold Net Sales Minus Equals Minus Gross Profit Expenses Equals Net Income Because merchandising companies sell inventory, their income statements will have an additional expense item called Cost of Goods Sold. Merchandising companies can sell inventory in the wholesale market or to final customers in the retail market.Pelaporan Income Usaha Dagang Perusahaan Dagang menjual produk untuk mendapatkan revenue. The income statements of a service organization typically consist of revenues minus expenses to arrive at net income.Aktivitas Usaha Dagang Perusahaan Dagang Manufacturer Wholesaler Retailer Customer Merchandising companies are different from service organizations because they sell inventory. This makes their income statements rather simple. These companies all sell different services, but they have one thing in common: They do not sell inventory.
This additional time is due to time between when the customer buys the inventory and the time the customer pays off the account receivable. The operating cycle of a business that sells inventory on credit is typically longer than that of a business that sells only on a cash basis. Penjualan bisa secara tunai atau secara kredit Penjualan Kredit Penjualan Tunai Cash collection Purchases Purchases Merchandise inventory Cash sales The operating cycle of a business is the time it takes the business to start with cash, purchase inventory, sell the inventory, and finally collect the cash from customers. Gross Profit is the amount left, after subtracting the cost of the inventory sold, to cover all other expenses and a profit.Operating Cycle for a Merchandiser Dimulai dengan membeli barang dan berakhir dengan diterimanya kas sebagai hasil penjualan. Net Sales minus Cost of Goods Sold equals Gross Profit. It is either still in inventory or it is sold. At the end of the period, one of two things must happen to the merchandise available for sale. If we take what we start the period with and add the net purchases during the period, we have the total merchandise available for sale during the period. Membeli $14,000 barang dagang secara tunai. Ending inventory Cost of goods sold +Pembelian Barang Dagang – Perpetual System June 20, Jason, Inc. Learning this flow of inventory costs will help you apply new material you will learn later. If it is sold, the cost will appear on the income statement as Cost of Goods Sold. Red jacket submersible pumps specsHarga per unit produk $5.25. Menawarkan trade discount 30% untuk setiap pembelian 1,000 units product. Langsung dicatat sebesar jumlah bersihnya Contoh Matrix, Inc. This entry is similar to the entry we would make if we purchased any asset, like a truck or land.Trade Discounts Contoh Diskon yang diterima jika membeli dalam jumlah besar. Part Two When we purchase inventory, we debit the asset account Merchandise Inventory for the cost of the inventory purchased. If payment is received during the discount period, a discount may be taken. The discount period is a much shorter period of time, typically ten or fifteen days. The credit period is the normal period of time the company allows for customers to extend their account receivable, typically thirty or sixty days. Purchase Discounts Diskon yang diterima dari supplier jika membayar lebih cepat (dalam periode diskon) Periode Kredit Periode Diskon Purchase discounts are provided to customers as an incentive for them to pay early. The invoice helps provide much of the information needed when recording the entry to purchase inventory. In this entry we debit Merchandise Inventory and credit Accounts Payable for twenty-seven thousand dollars.Purchase Discounts May 15, Jason, Inc. On May seventh, Jason, Incorporated purchased twenty-seven thousand dollars of merchandise on account. Now, let’s see how a purchase discount works. Membeli barang secara kredit $27,000, credit terms 2/10, n/30. If not, then all of the amount is due within thirty days.Purchase Discounts May 7, Jason, Inc. If Jason, Incorporated pays the bill on May fifteenth, that would qualify for the discount of two percent because it is within the ten-day discount period.
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