Universitas Pembangunan Nasional Veteran Jakarta

Fakultas Ekonomi
SOAL UJIAN AKHIR SEMESTER GANJIL TA. 2011/2012
MATA KULIAH
: PENGANTAR AKUNTANSI I
WAKTU
: 120 Menit
HARI/TANGGAL
: Senin, 30 Januari 2012
DOSEN
: Noegrahini Lastiningsih, SE,MM
PROGRAM
: S1 Manajemen & Akuntansi (Reguler Sore)
SIFAT UJIAN
: TUTUP BUKU
Perhatian :

1. Tulis nama, NPM, Kelas dan Dosen

2. Taati peraturan ujian yang telah ditentukan
3. Pelanggaran terhadap peraturan ujian akan dikenakan sangsi akademik
4. Bacalah soal dengan baik sebelum menjawab
==========================================================================
SOAL 1 (30%)
The following selectec transaction were completed during May 2011
May.3 Purchased merchandise on account from Danny Company, $4,000 terms FOB shipping point,
2/10,n/30, with prepaid transaction cost of $120 added to the invoice.
5 Purchased merchandise on account from Ary Company $8,500 terms FOB destination, 1/10,
n/30
8 Purchased office supplies for cash, $150.
10 Return merchandise purchased on May 5 from Ary Company., $1,300
13 Paid Danny Company on account for purchase of May 3, less discount.
14 Purchased merchandise for cash, $10,500.
15 Paid Ary Company on account for purchase of May 5, less return of May 10 and discount.
28 Sold merchandise on account to Fahry Company $3,480, terms 2/10,n/30. The cost of the
merchandise sold was $1,400.
29 Sold merchandis for cash $4,350. The cost of the merchandise sold was $1,750.
31 Received merchandise returned by Fahry Company from sale on May 22, $1,480. The cost of
the returned merchandise was $600.
Instructions :
Journalize the transactions for May 2011

SOAL 2(70%)
Nourse Company is a merchandising business. The account balances for Hansen Company as of
December 31,2011, are as follows :
110 Cash
112 Accounts Receivable.
115 Prepaid Insurance...
116 Merchandise Inventory
117 Supplies.
123 Strore Equipment.
124 Accumulated Depreciation Strore Equipment..
210 Notes Payable..
211 Accounts Payable..
221 Salaries Payable
310 Nourse, Capital .
311 Nourse, Drawing ..
410 Sales.
411 Sales Return and Allowances..
412 Sales Discounts
510 Cost of Merchandise Sold
519 Office Salaries Expense..
520 Sales Salaries Expense.
521 Advertising Expense.
522 Miscellaneous Office Expense
523 Miscellaneous Selling Expense
524 Delivery Expense.
529 Office Rent Expense
530 Interest Expense.
531 Utilities Expense
532 Rent Revenue
530 Office Supplies Expense
523 Store Supplies Expense
532 Insurance Expense ..
522 Depreciation Expense-Store Equipment.

At the end
complete
a.
b.
c.

46,400
76,600
4,800
89,400
23,400
270,000
56,000
102,000
81,000
16,000
220,000
20.000
1,528,400
15,200
2,400
994,800
180,000
100,000
76,800
13,200
11,000
33,400
43,000
1,000
4,000
2,000
2,005,400 2,005,400

December, the following adjustment data were assembled, Analyze and use these data to

Merchandise inventory on December 31

$90,000
Insurance expired during the year
1,600
- Office Supplies Expense
7,400
- Store Supplies Expense
800
d. Depreciation for the current year
18,000
e. Accrued salaries on December 31 :
Sales Salaries $ 2,400
Office Salaries 1,800 4,200
Instructions
1. Journalize the adjusting entries
2. Prepare an unadjusted trial balance in the worksheet and complete the worksheet
3. Prepare an income, a statement of owners equity, and a balance sheet

4. Prepare the closing entries, and a post closing trial balance

SOAL 3(20%)
Self- Examination Questions.
1. The initial step in the process of developing an accounting system is called:
A. analysis.
C. implementation.
B. design.
D. feedback.
2. The policies and procedures used by management to protect assets from misuse, ensure
business information, and ensure compliance with laws and regulations are called:
A. internal controls.
C. systems design
B. systems analysis.
D. systems implementation

accurate

3. A payment of cash for the purchase of services should be recorded in the:

A. purchases journal.
C. revenue journal.
B. cash payments journal.
D. cash receipts journal.
4. When there are a large number of individual accounts with a common characteristic, it is
place them in a separate ledger called a(n):
A. subsidiary ledger.
C. accounts payable ledger.
B. creditors ledger.
D. accounts receivable ledger.
5. Which of the following would be used in a computerized accounting system?
A. Special journals
C. Electronic invoice form
B. Accounts receivable control accounts
D. Month-end postings to the general ledger
nswers at E

common to

Jawaban Soal Pengantar Akuntansi 1Program Studi S1 Akuntansi dan Manajemen (Reguler Sore)
Dosen : Noegrahini L, SE.MM
JOURNAL
Date
2011
May 3

Account Title

Post
Ref

Debit

Merchandise Inventory
Accounts Payable-Danny Company

4,120

Merchandise Inventory
Accounts Payable-Ary Company

8,500

4,120

8,500

Office Supplies
Cash

10

Accounts Payable- Ary Company

Merchandise Inventory

1,300

Accounts Payable- Danny Company

Merchandise Inventory
Cash
(4,000 (2% x 4,000) + 120)

4,120

13

14

15

28

29

31

Merchandise Inventory
Cash

150

150

1,300

80
4,040

10,500
10,500

Accounts Payable- Danny Company

Merchandise Inventory
Cash
((8,500 1,300) x 1% = 72; 8,500 1,300-72=7,128

7,200

Accounts Receivable Fahry Company

Sales
Cost Of Merchandise Sold
Merchandise Inventory

3,480

Cash

4,350

Sales
Cost of Merchandise Sold
Merchandise Inventory

1,750

Sales Returns and Allowance

Accounts Receivable-Fahry Company
Merchandise Inventory
Cost of Merchandise Sold

Credit

72
7,128

3,480
1,400
1,400

4,350
1,750
1,480
1,480
600
600

Account Title
Cash
Accounts Receivable
Prepaid Insurance
Merchandise Inventory
Supplies
Store Equipment
Accum. Depr.-Store Equip.
Notes Payable
Account Payable
Salaries Payable
Nourse,Capital
Nourse, Drawing
Sales
Sales Returns and Allow.
Sales Discount
Cost of Good Sold
Office Salaries Expense
Sales Salaries Expense
Advertising Expense
Miscell. Office Expense
Miscell. Selling Expense
Delivery Expense
Office rent Expense
Interest Expense
Utilities Expense
Rent Revenue
Office Supplies Expense
Strore Supplies Expense
Insurance Expense
Deprec. Exp-Store Equip.

Net Income

Nourse Company
Work Sheet
For The Period Ended December 31,2011
Trial Balance
Adjustments
Adj.Trial Balance
Dr
Cr
Dr
Cr
Dr
Cr
46,400
46,400
76,600
76,600
4,800
1,600
3,200
89,400
600
88,800
23,400
8,200
15,200
270,000
270,000
56,000
18,000
74,000
102,000
102,000
81,000
81,000
16,000
4,200
20,200
220,000
220,000
20,000
20,000
1,528,400
1,528,400
15,200
15,200
2,400
2,400
994,800
600
995,400
180,000
1,800
181,800
100,000
2,400
102,400
76,800
76,800
13,200
13,200
11,000
11,000
33,400
33,400
43,000
43,000
1,000
1,000
4,000
4,000
2,000
2,000
7,400
7,400
800
800
1,600
1,600
18,000
18,000
2,005,400

2,005,400

32,600

32,600

2,027,600

2,027,600

Income Statemen
Dr
Cr

Bala
Dr
46,400
76,600
3,200
88,800
15,200
270,000

20,000
1,528,400
15,200
2,400
995,400
181,800
102,400
76,800
13,200
11,000
33,400
43,000
1,000
4,000
2,000
7,400
800
1,600
18,000
1,507,400
23,000
1,530,400

1,530,400

520,200

1,530,400

520,200

Nourse Company
Income Statemen
For The Period Ended December 31,2011
Revenue from sales:
Sales
Sales Returns and Allowances
Sales Discount
Net Sales
COMS
Gross Profit
Operating expenses :
Selling expenses:
Sales Salaries Expense
Advertising Expense
Delivery Expense
Depreciation expense-Store Equipment
Store Supplies Expense
Miscellaneous Selling Expense
Total Selling Expense
Administrative expense :
Office Salaries Expense
Office Rent Expense
Office Supplies Expense
Insurance Expense
Miscellaneous Office Expense
Utilities Expense
Total Administrative Expense
Total operating expense
Operating Income
Other income and expense :
Interest expense
Rent Revenue
Net Income

1,528,400
15,200
2,400

17,600
1,510,800
995,400
515,400

102,400
76,800
33,400
18,000
800
11,000
242,400
181,800
43,000
7,400
1,600
13,200
4,000
251,000
493,400
22,000
1,000
2,000

1,000
23,000

Nourse Company
Statementof Owners Equity
For The Period Ended December 31,2011
Capital, Jan 1,1211
Net Income
Drawing
Additional Capital
Capital. Dec 31,2011

220,000
23,000
20,000
3,000
223,000

Nourse Company
Balance Sheet
At December 31,2011
Assets
Current Assets:
Cash
Accounts Receivable
Prepaid Insurance
Merchandise Inventory
Supplies
Total Current Assets
Properti, plant, and Equipment
Store Equipment
Accumulated Depreciation-Store Equipment
Total Properti, Plant and Equipment
Total Asset
Liabilities
Current Liabilities:
Accounts Payable
Salaries Payable
Total Current Liabilities
Long-term Liabilities :
Notes Payable
Total Liabilities
Capital
Total Liabilities and Capital

46,400
76,600
3,200
88,800
15,200
230,200
270,000
(74,000)
196,000
426,200

81,000
20,200
101,200
102,000
203,200
223,000
426,200

JOURNAL ADJUSTING ENTRIES

Post
Ref

Date
2011
Dec 31

31

31

31

31

Debit

Adjusting Entries
Office Supplies Expense
Store Supplies Expense
Supplies

7,400
800

Insurance Expense
Prepaid Insurance

1,600

Credit

8,200

1,600

Depreciation Expense-Store Equipment

Accumulated Depreciation-Store Equipment

18,000
18,000

Office Salaries Expense

Sales Salaries Expense
Salaries Payable

1,800
2,400
4,200

Cost of Goods Sold

Merchandise Inventory

600
600

JOURNAL
Post
Ref

Date
2011
Dec 31

31

Closing Entries
Sales
Rent Revenue
Income Summary
Income Summary
Sales Returns and Allowances
Sales Discount
Cost of Goods Sold
Office Salaries Expense
Sales Salaries Expense
Advertising Expense
Miscellaneous Office Expense
Miscellaneous Selling Expense
Delivery Expense
Office Rent Expense
Interest Expense
Utilities Expense
Office Supplies Expense
Store Supplies Expense

Debit

Credit

1,528,400
2,000
1,530,400
1,507,400
15,200
2,400
995,400
181,800
102,400
76,800
13,200
11,000
33,400
43,000
1,000
4,000
7,400
800

31
31

Insurance Expense
Depreciation Expense-Store Equipment
Income Summary
Capital
Capital
Drawing

1,600
18,000
23,000
23,000
20,000
20,000

Nourse Company
Post Closing Trial Balance
At December 31,2011
Account Title
Cash
Accounts Receivable
Prepaid Insurance
Merchandise Inventory
Supplies
Store Equipment
Accumulated Depreciation- Store Equipment
Notes Payable
Accounts Payable
Salaries Payable
Nourse, Capital

Debit
46,400
76,600
3,200
88,800
15,200
270,000

500,200

Credit

74,000
102,000
81,000
20,200
223,000
500,200

Account Title
Cash
Accounts Receivable
Prepaid Insurance
Merchandise Inventory
Supplies
Store Equipment
Accum. Depr.-Store Equip.
Notes Payable
Account Payable
Salaries Payable
Nourse,Capital
Nourse, Drawing
Sales
Sales Returns and Allow.
Sales Discount
Cost of Good Sold
Office Salaries Expense
Sales Salaries Expense
Advertising Expense
Miscell. Office Expense
Miscell. Selling Expense
Delivery Expense
Office rent Expense
Interest Expense
Utilities Expense
Rent Revenue
Office Supplies Expense
Strore Supplies Expense
Insurance Expense
Deprec. Exp-Store Equip.

..
Work Sheet

Trial Balance
Adjustments
Adjusted.Trial Balance
Dr
Cr
Dr
Cr
Dr
Cr

Income Stateme
Dr
C

Account Title
Cash
Accounts Receivable
Prepaid Insurance
Merchandise Inventory
Supplies
Store Equipment
Accum. Depr.-Store Equip.
Notes Payable
Account Payable
Salaries Payable
Nourse,Capital
Nourse, Drawing
Sales
Sales Returns and Allow.
Sales Discount
Cost of Good Sold
Office Salaries Expense
Sales Salaries Expense
Advertising Expense
Miscell. Office Expense
Miscell. Selling Expense
Delivery Expense
Office rent Expense
Interest Expense
Utilities Expense
Rent Revenue
Office Supplies Expense
Strore Supplies Expense
Insurance Expense
Deprec. Exp-Store Equip.

Nourse Company
Work Sheet
For The Period Ended December 31,2011
Trial Balance
Adjustments
Adj.Trial Balance
Dr
Cr
Dr
Cr
Dr
Cr
46,400
46,400
76,600
76,600
4,800
1,600
3,200
89,400
600
88,800
23,400
8,200
15,200
270,000
270,000
56,000
18,000
74,000
102,000
102,000
81,000
81,000
16,000
4,200
20,200
220,000
220,000
20,000
20,000
1,528,400
1,528,400
15,200
15,200
2,400
2,400
994,800
600
995,400
180,000
1,800
181,800
100,000
2,400
102,400
76,800
76,800
13,200
13,200
11,000
11,000
33,400
33,400
43,000
43,000
1,000
1,000
4,000
4,000
2,000
2,000
7,400
7,400
800
800
1,600
1,600
18,000
18,000
2,005,400

Net Income

2,005,400

32,600

32,600

2,027,600

2,027,600

Dr

Income Statemen
Cr

1,528,400
15,200
2,400
995,400
181,800
102,400
76,800
13,200
11,000
33,400
43,000
1,000
4,000
2,000
7,400
800
1,600
18,000
1,507,400
23,000
1,530,400

1,530,400
1,530,400