Question

1. Net Sales 100.000.000
COGS 89.000.000
Operating Expense 8.000.000
Non Operating Revenue 800.000
Non Operating Expense 1.000.000
Tax Expense 250.000
Net Income After Tax?

2. Gross Profit 4.000.000
COGS 36.000.000
Sales 41.500.000
Sales Return 500.000
Sales Discount?

3. Net Sales 78.000
COGS 60.000
Purchase 24.000
Gross Profit. . . % of COGS

4. Net Sales 150.000.000
Net Income After Tax 2% of Net Sales
Tax Expense 500.000
Non Operating Expense 1.200.000
Non Operating Revenue 400.000
Operating Expense 1.800.000
Gross Profit?

5. Gross Profit 12.500
Net Sales 44.000
Beginning Inventory 10.000
Ending Inventory 5.000
Net Purchase?

6. Net Sales 67.000
COGS 11.000
Operating Expense 50.000
Tax Expense 1.000
Net Income After Tax?

7. Sales 120.000
Sales Return 3.000
Sales Discount 1.500
Freight in 700
Freight out 800
Net Sales?

Answer 1

1. Net Sales 100.000.000
COGS 89.000.000
Operating Expense 8.000.000
Non Operating Revenue 800.000
Non Operating Expense 1.000.000
Tax Expense 250.000
Net Income After Tax?
Net Income After Tax = Net Sales - COGS - Operating Expense + Non Operating Revenue - Non Operating Expense - Tax Expense
Net Income After Tax = 100jt - 89jt - 8jt + 800rb - 1jt - 250rb
Net Income After Tax = 2.550.000

2. Gross Profit 4.000.000
COGS 36.000.000
Sales 41.500.000
Sales Return 500.000
Sales Discount?
Gross Profit = Net Sales - COGS
Gross Profit = (Sales - Sales Return - Sales Discount) - COGS
4jt = (41,5jt - 500rb - Sales Discount) - 36jt
4jt = (41jt - Sales Discount) - 36jt
Sales Discount = 41jt - 36jt - 4jt
Sales Discount = 1.000.000

3. Net Sales 78.000
COGS 60.000
Purchase 24.000
Gross Profit. . . % of COGS
Gross Profit = Net Sales - COGS
Gross Profit = 78.000 - 60.000 = 18.000
Gross Profit = 18.000 / 60.000 x 100% = 30% of COGS

4. Net Sales 150.000.000
Net Income After Tax 2% of Net Sales
Tax Expense 500.000
Non Operating Expense 1.200.000
Non Operating Revenue 400.000
Operating Expense 1.800.000
Gross Profit?
Gross Profit = Net Sales - COGS
Gross Profit = 150jt - 0 (TIDAK ADA SALDONYA)
Gross Profit = 150.000.000

5. Gross Profit 12.500
Net Sales 44.000
Beginning Inventory 10.000
Ending Inventory 5.000
Net Purchase?
Net Sales - Gross Profit = COGS
44.000 - 12.500 = 31.500
COGS = Begin.Inventory + Net Purchase - Ending Inventory
31.500 = 10.000 + Net Purchase - 5.000
31.500 = Net Purchase + 5.000
Net Purchase = 31.500 - 5.000
Net Purchase = 26.500

6. Net Sales 67.000
COGS 11.000
Operating Expense 50.000
Tax Expense 1.000
Net Income After Tax?
Net Income After Tax = Net Sales - COGS - Operating Expense - Tax Expense
Net Income After Tax = 67.000 - 11.000 - 50.000 - 1.000
Net Income After Tax = 5.000

7. Sales 120.000
Sales Return 3.000
Sales Discount 1.500
Freight in 700
Freight out 800
Net Sales?
Net Sales = Sales - Sales Return - Sales Discount
Net Sales = 120.000 - 3.000 - 1.500
Net Sales = 115.500