Tugas Kelompok ke-3

(Minggu 7/ Sesi 13)

Kasus 1

The Rock Shop memiliki data berikut sehubungan dengan persediaan (inventory) perusahaan:

Inventory, January 1 100 units @ $5.00

Purchase, January 9 300 units @ $5.40
Purchase, January 19 100 units @ $6.00
Inventory, January 31 150 units

Diminta
(a) Berapa nilai persediaan akhir (ending inventory) jika perusahaan
menggunakan metode FIFO?

FIFO Method – Periodic Inventory

Date No. Units Unit Cost Total Cost

Jan. 19 100 $6.00 $600

Jan. 9 50 (+) $5.40 $270 (+)

Ending Inventory 150 $870

Ending Inventory jika perusahaan menggunakan metode FIFO adalah $870

(b) Berapa nilai dari Harga pokok penjualan (cost of goods sold) jika perusahaan
menggunakan Average Cost?

Cost of Goods Available for Sale (COGAS) = Beginning Inventory + Purchase

Weighted-average Method – Periodic Inventory

ACCT6188 – Intermediate Accounting I

 Date of Invoice No. Units Unit Cost Total Cost

Beginning 100 $5.00 $500

Inventory, Jan 1

Purchase, January 9 300 $5.40 $1,620

Purchase, January 100 (+) $6.00 $600 (+)

19

COGS 500 $2,720

Weighted-average cost per unit $2,720 ÷ 500 = $5.44

Inventory in units 150

Ending Inventory 150 x $5.44 = $816

Cost of goods available for sale (COGAS) $2,720

Deduct: Ending Inventory $816 (-)
Cost of Goods Sold (COGS) $1,904

Kasus 2

Mitchell Company mencatat transaksi biaya persediaan dengan menggunakan FIFO and
Average untuk bulan Juni adalah sebagai berikut:

Purchases Sales
June 1 (balance on hand) 600 @ $3.00 June 3 500 @ $5.00
4 1,500 @ 3.04 9 1,300 @
5.00
8 800 @ 3.20 11 600 @ 5.50
13 1,200 @ 3.25 23 1,200 @ 5.50
21 700 @ 3.30 27 900 @ 6.00
29 500 @ 3.13 4,500
5,300

Diminta

ACCT6188 – Intermediate Accounting I

(a) Diasumsi perusahaan menggunakan pencatatan persediaan secara periodic
(periodic inventory), hitunglah persediaan pada tanggal 30 Juni dengan
menggunakan metode (1) FIFO and (2) average cost.

(1) FIFO

Units of ending inventory 5,300 – 4,500 = 800 units

Date No. units Unit Cost Total Cost

June. 29 500 $3.13 $1,565

June. 21 300 (+) $3.30 $990 (+)

June. 30 800 $2,555

(Ending
Inventory)

(2) Average Cost

Date No. Units Unit Cost Total Cost

Beginning 600 $3.00 $1,800

Inventory June. 1

Purchase 1,500 $3.04 $4,560

June. 4

June. 8 800 $3.20 $2,560

June. 13 1,200 $3.25 $3,900

June. 21 700 $3.30 $2,310

June. 29 500 (+) $3.13 $1,565 (+)

Total COGS 5,300 $16,695

Weighted-average cost per unit $16,695 ÷ $5,300 = $3.15

Ending inventory in units 800

Ending Inventory (June 30) 800 x $3.15 = $2,520

ACCT6188 – Intermediate Accounting I

(b) Diasumsikan perpetual inventory dicatat dalam jumlah unit dan dollar,
hitunglah persediaan (inventory) pada tanggal 30 Junimenggunakan metode (1)
FIFO and (2) average cost.

(1) FIFO

Date Purchases COGS Balance

(in units and cost)
June 1 (600 @$3.00) $1,800

(500 @$3.00) $1,500 (100 @$3.00) $300

3
(1,500 @$3.04) (100 @$3.00)
4 $4,560 (1,500 @$3.04) $4,860
(800 @$3.20) (100 @$3.00)
8 $2,560 (1,500 @$3.04)
(800 @$3.20) $7,420
(100 @$3.00) (300 @$3.04)
9 (1,200 @$3.04) (800 @$3.20) $3,472
$3,946
1 (300 @$3.04) (500 @$3.20) $1,600
1 (300 @$3.20) $3,875

1 (1,200 @$3.25) (500 @$3.20)

3 $3,900 (1,200 @$3.25) $5,500
2 (700 @$3.30) (500 @$3.20)
1 $2,310 (1,200 @$3.25)
(700 @$3.30) $7,810
2 (500 @$3.20) (500 @$3.25)
3 (700 @$3.23) $3,875 (700 @$3.30) $3,935
2 (500 @$3.25) (300 @$3.30) $990
7 (400 @$3.30) $2,945
2 (500 @$3.13) (300 @$3.30)
9 $1,565 (500 @$3.13) $2,555
_________________(+)

COGS = $14,140 Ending Inventory =

$2,555

ACCT6188 – Intermediate Accounting I

 (2) Average

Date Purchases COGS Balance

(in units and cost)
June 1 (600 @$3.00) $1,800
(500 @$3.00) $1,500 (100 @$3.00) $300
3
(1,500 @$3.04) (1,600 @$3.0375) $4,860
4 $4,560
(800 @$3.20) (2,400 @$3.09) $7,420
8 $2,560
(1,300 @$3.09) $4,017 (1,100 @$3.09) $3,399
9
1 (600 @$3.09) $1,854 (500 @$3.09) $1,545
1
1 (1,200 @$3.25) (1,700 @$3.20) $5,445
3 $3,900
2 (700 @$3.30) (2,400 @$3.23) $7,752
1 $2,310
2 (1,200 @$3.23) $3,876 (1,200 @$3.23) $3,876
3
2 (900 @$3.23) $2,907 (300 @$3.23) $969
7
2 (500 @$3.13) (800 @$3.17) $2,534
9 $1,565
_________________(+)
COGS = $14,154 Ending Inventory =
$2,534

Case 3
Otto Corp. membeli barang dagangan selama tahun 2015 secara kredit (hutang) senilai
$300,000; terms 2/10, n/30. Seluruh gross liability kecuali $60,000 dilunasi/dibayarkan dalam
periode diskon. Sisanya dibayarkan dalam waktu 30 hari. Pada akhir periode akuntansi
tahunan, 31 Desember 2015, 90% dari barang tersebut telah dijual dan 10% tetap dalam
persediaan. Perusahaan menggunakan periodic system.
Diminta

(a) Dengan asumsi bahwa metode net digunakan untuk pembelian rekaman, buat;ah jurnal
untuk pembelian dan dua pembayaran berikutnya.

Net Method:

Purchase Cost $ 300,000 terms 2/10, n/30

ACCT6188 – Intermediate Accounting I

Purchase $ 294,000  
Account Payable $ 294,000
($300,000 x 98%)
Invoices of $ 240,000 are paid within discount period
Account Payable $ 235,200  
Cash $ 235,200
($240,000 x 2% = $ 4,800)
Invoices of $ 60,000 are paid after discount period
Account Payable $ 58,800  
Purchase Discounts Lost $ 1,200  
Cash $ 60,000
($60,000 x 2% = $ 1,200)

(b) Berapa jumlah uang dalam dolar harus dilaporkan untuk persediaan akhir dan harga
pokok penjualan di bawah (1) metode net; (2) metode gross? Berasumsi bahwa tidak ada
persediaan awal.

Method Total Cost Ending Inventory COGS

Net $ 294,000 $ 29,400 $ 264,600
Gross $ 300,000 $ 30,000 $ 270,000
Ending Inventory = 10% x Total Cost
COGS =Total Cost – Ending Inventory (90%)

Kasus 4
Akimora Dairy mulai beroperasi pada tanggal 1 April 2015,dengan membeli 250 sapi perah
senilai ¥8,500,000. Perusahaan telah menyelesaikan bulan pertama operasi dan memiliki
informasi berikut untuk sapi perah pada akhir April 2015 (dalam 000).

Milking cows
Change in fair value due to growth and price changes* ¥(250,000)
Decrease in fair value due to harvest (15,000)
Milk harvested during April 2015 (at net realizable value) 90,000
*Due to a very high rate of calving in the past month, there is a glut of milking cows
on the market.
Diminta:
a. Buat jurnal untuk mencatat biological asset (sapi perah) yang dimiliki oleh Akimora
pada akhir bulan April 2015.
b. Buat jurnal atas susu yang diperah selama April 2015.
c. Akimora menjual susu hasil perahan selama bulan April dan menerima uang senilai
¥93,000 dari penjualan.

Jawaban :

ACCT6188 – Intermediate Accounting I

a. Unrealized Holding Gain or Loss – Income .................................. 265,000
Biological Assets – Milking Cows ............................. 265,000

b. Milk Inventory .............................................................................. 90,000

Unrealized Holding Gain or Loss – Income .............. 90,000

c. Cash .............................................................................................. 93,000

Cost of Goods Sold ...................................................................... 90,000
Milk Inventory ......................................................... 90,000
Sales Revenue .......................................................... 93,000

Kasus 5
Dibawah ini adalah informasi dari Kuchinsky Company.
Cost Retail
Beginning inventory € 280,000 € 390,000
Purchases 1,820,000 3,000,000
Markups 130,000
Markup cancellations 20,000
Markdowns 47,000
Markdown cancellations 7,000
Sales 3,150,000

Diminta
Hitung persediaan (inventory) dengan menggunakan conventional retail inventory method.

Jawaban

Cost Retail Cost to retail %

Beginning inventory € 280,000 € 390,000
Purchases 1,820,000 3,000,000
Totals 2,100,000 3,390,000

Add : Net Markups

Markups 130,000
Markup cancellations ( 20,000) 110,000
Totals 2,100,000 3,500,000 60%

Deduct : Net Markdowns

Markdowns 47,000
Markdown cancellations ( 7,000) 40,000
Goods available for sale 3,460,000
Sales (3,150,000)

ACCT6188 – Intermediate Accounting I

Ending Inventory at retail € 310,000

Ending Invetory at cost = 60% x € 310,000 = € 186,000

Kasus 6

Selama tahun 2015, Barden Building Company membangun berbagai aset dengan biaya total
$ 8.400.000. Rata-rata tertimbang akumulasi pengeluaran aset (weighted average
accumulated expenditures) yang dapat kualifikasikan untuk kapitalisasi bunga selama 2015
adalah $ 5.600.000. Perusahaan memiliki hutang pada tanggal 31 Desember 2015:

1. 10%, 5-year note to finance construction of various assets,

dated January 1, 2015, with interest payable annually on January 1 $3,600,000

2. 12%, ten-year bonds issued at par on December 31, 2009, with interest
payable annually on December 31 4,000,000

3. 9%, 3-year note payable, dated January 1, 2014, with interest payable
annually on January 1 2,000,000

Diminta
Hitunglah: (dengan perhitungan yang jelas).
1. Avoidable interest.
Weighted Average
Accumulated Interest Rate Avoidable interest
Expenditure
$ 3,600,000 10% 360,000
2,000,000 11% * 220,000
5,600,000 580,000
Perhitungan *
Weighted
Debt Principal Fraction Loan Rate Interest
Amount
Dec 2009 4,000,000 12/12 4,000,000 12% 480,000
Jan 2014 2,000,000 12/12 2,000,000 9% 180,000
6,000,000 6,000,000 660,000
Tingkat bunga rata-rata tertimbang = 660,000/6,000,000 = 11%

2. Total interest to be capitalized during 2015.

Principle Rate Fraction Interest
3,600,000 10% 12/12 360,000
4,000,000 12% 12/12 480,000
2,000,000 9% 12/12 180,000
Actual
1,020,000
interest

ACCT6188 – Intermediate Accounting I

The interest to be capitalized is $580,000 (the lesser of the $580,000 avoidable interest
and the $1,020,000 actual interest)

Kasus 7
Moore Corporation mengikuti kebijakan dari biaya penyusutan 10% per tahun pada
semua mesin dan biaya penyusutan 5% per tahun pada bangunan. Transaksi berikut
terjadi pada tahun 2015:
March 31, 2015— Negotiations which began in 2014 were completed and a warehouse
purchased 1/1/06 (depreciation has been properly charged through
December 31, 2014) at a cost of $3,200,000 with a fair value of
$2,000,000 was exchanged for a second warehouse which also had a fair
value of $2,000,000. The exchange had no commercial substance. Both
parcels of land on which the warehouses were located were equal in value,
and had a fair value equal to book value.

June 30, 2015— Machinery with a cost of $240,000 and accumulated depreciation through
January 1 of $180,000 was exchanged with $150,000 cash for a parcel of
land with a fair value of $230,000.The exchange had commercial
substance.

Diminta

Buatlah seluruh jurnal yang diperlukan oleh Moore Corporation untuk transaksi diatas.

Jawaban

March 31, 2015 New warehouse (fair value) $2,000,000

Acc. Depreciation –old warehouse $1,200,000

Old warehouse $3,200,000

June 30, 2015 Land $230,000

Acc. Depreciation – old machine $180,000

Old machine $240,000

Gain on disposal of machine $20,000

Cash $150,000

Kasus 8
Hodge Co. menukar Bangunan 24 yang memiliki nilai dinilai $ 3.000.000, biaya $ 5.060.000,
dan akumulasi penyusutan $ 2.400.000 untuk Gedung M milik Fine Co. Building M memiliki

ACCT6188 – Intermediate Accounting I

nilai dinilai dari $ 2.800.000, biaya $ 6.020.000, dan akumulasi penyusutan $ 3.168.000.
Jumlah uang tunai dengan jumlah yang sesuai juga dibayar. Asumsikan penyusutan telah
diperbarui.
Diminta
Buatlah jurnal pada buku kedua perusahaan dengan asumsi pertukaran memiliki substansi
komersial.
Jawaban

Jurnal Hodge Co.

Gedung M $ 2.800.000

Acc. Depreciation – Bangunan 24 $ 2.400.000

Bangunan 24 $ 5.060.000

Gain on disposal of Bangunan 24 $ 140.000

Jurnal Fine Co.

Bangunan 24 $ 3.000.000

Acc. Depreciation – Gedung M $ 3.168.000

Gedung M $ 6.020.000

Gain on disposal of Gedung M $ 148.000

ACCT6188 – Intermediate Accounting I