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TUGAS MK DASAR AKUNTANSI PERTEMUAN KE-15

Kamis, 21 November 2019. Due Date 18.00 WIB

1. On October 5, Lepik Company buys merchandise on account from Tamm Company. The selling
price of the goods is €4,700, and the cost to Tamm Company is €3,100. On October 8, Lepik returns
defective goods with a selling price of €650 and a fair value of €160. Record the transactions on
the books both of Lepik Company and Tamm Company (Assume that company use perpetual
inventory system).
2. Information related to Duffy Co., Ltd. is presented below.
 On April 5, purchased merchandise from Thomas Company, Ltd. for £25,000, terms 2/10,
net/30, FOB shipping point.
 On April 6, paid freight costs of £900 on merchandise purchased from Thomas.
 On April 7, purchased equipment on account for £26,000.
 On April 8, returned damaged merchandise to Thomas and was granted a £2,600 credit
for returned merchandise.
 On April 15, paid the amount due to Thomas in full.
Instructions
a) Prepare the journal entries to record these transactions on the books of Duffy Co., Ltd.
under a perpetual inventory system.
b) Assume that Duffy Co., Ltd. paid the balance due to Thomas Company, Ltd. on May 4
instead of April 15. Prepare the journal entry to record this payment
3. Orlaida Company has the following account balances: Sales Revenue €192,000, Sales Discounts
€2,000, Cost of Goods Sold €105,000, and Inventory €40,000. Prepare the entries to record the
closing of these items to Income Summary. (Assume that company use perpetual inventory
system)
4. The adjusted trial balance columns of Falcetto Company SpA’s worksheet for the year ended
December 31, 2017, are as follows. (All amounts are in euros. Assume that company use perpetual
inventory system)
Debit Credit
Cash 14.500 Accumulated Depreciation—Equipment 18.000
Accounts Receivable 11.100 Notes Payable 25.000
Inventory 29.000 Accounts Payable 10.600
Prepaid Insurance 2.500 Owners Capital 81.000
Equipment 107.000 Sales Revenue 536.800
Sales Returns and Allowances 6.700 Interest Revenue 2.500
Sales Discounts 5.000 673.900
Cost of Goods Sold 363.400
Freight-Out 7.600
Advertising Expense 12.000
Salaries and Wages Expense 56.000
Utilities Expense 18.000
Rent Expense 24.000
Depreciation Expense 9.000
Insurance Expense 4.500
Interest Expense 3.600
673.900
Prepare an income statement for Falcetto Company SpA !
5. This information relates to Olaf Co., ASA.
 On April 5, purchased merchandise from DeVito Company for €18,000, terms 2/10, net/30,
FOB shipping point.
 On April 6, paid freight costs of €820 on merchandise purchased from DeVito Company.
 On April 7, purchased equipment on account for €30,000.
 On April 8, returned some of April 5 merchandise, which cost €2,800, to DeVito Company.
 On April 15, paid the amount due to DeVito Company in full.
Instructions
a) Prepare the journal entries to record these transactions on the books of Olaf Co. using a
periodic inventory system.
b) Assume that Olaf Co. paid the balance due to DeVito Company on May 4 instead of April 15.
Prepare the journal entry to record this payment

6. At the end of Hotai Department Store, Ltd.’s fi scal year on December 31, 2017, these accounts
appeared in its adjusted trial balance.
Freight-In 165,000
Inventory 1,215,000
Purchases 13,200,000
Purchase Discounts 360,000
Purchase Returns and Allowances 192,000
Sales Revenue 21,540,000
Sales Returns and Allowances 510,000
Additional facts:
a. Merchandise inventory on December 31, 2017, is NT$1,950,000.
b. Hotai Department Store, Ltd. uses a periodic system.
Determine cost of goods sold and gross profit under periodic approach

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