Question

Soal
1.Beginning Inventory $ 3.200
Purchase $ 60.000
Purchase Return $ 300
Purchase Discount $ 1.500
Ending Inventory $ 1.900
Goods Available for Sale...
2.Net Purchase $ 14.500
Beginning Inventory $2.100
Purchase $ 18.000
Purchase Discount $ 2.000
Freight In $ 800
Purchase Return...
3.Ending Inventory $14.000
Gross Profit $ 11.000
Net Sales $ 62.000
Beginning Inventory $ 1.900
Goods Available for Sale...
4.Net Purchase Rp 11.900.000
Goods Available for Sale Rp 20.000.000
Ending Inventory Rp 3.000.000
Groos Profit Rp 3.000.000
Cost of Goods Sale...
5.Cost of Goods Sold 1.200
Ending Inventory 200
Purchase 800
Freight In 20
Purchase Return 40
Beginning Inventory...
6.Gross Profit 8.000.000
Operating Loss 1.200.000
COGS 22.000.000
Net Loss 1.400.000
Operating Expense...
7.Operating Income 46.000.000
Non Operating Revenue 500.000
Tax Expense 100.000
Net Income After Tax...
8. Net Income before Tax 1.600.000
Tax Expense 800.000
Operating Expense 3.600.000
COGS 5.000.000
Net Sales...
9. Purchase 7.600.000
Purchase Return 800.000
Purchase Discount 200.000
Sales 18.000.000
COGS 12.000.000
Gross Profit 5.800.000
Beginning Inventory 20.000.000
Sales Return...
10. GAFS 800.000.000
Purchase Return 8.000.000
Purchase Discount 10.000.000
Beginning Inventory 500.000.000
Purchase...
Mohon bantuannya, makasih...

Answer 1

1.Beginning Inventory $ 3.200
Purchase $ 60.000
Purchase Return $ 300
Purchase Discount $ 1.500
Ending Inventory $ 1.900
Goods Available for Sale...
GAFS => Beginning Inventory + (Purchase - Purch. Return - Purch. Discount)
GAFS => 3.200 + (60.000-300-1500) = $ 61.400

2.Net Purchase $ 14.500
Beginning Inventory $2.100
Purchase $ 18.000
Purchase Discount $ 2.000
Freight In $ 800
Purchase Return...
Purchase return => (Purchase + Freight in - Purc. Discount) - Net Purchase
Purchase return => (18.000 + 800 - 2.000) - 14.500
Purchase return => $ 2.300

3.Ending Inventory $14.000
Gross Profit $ 11.000
Net Sales $ 62.000
Beginning Inventory $ 1.900
Goods Available for Sale...
COGS => Net sales - Gross Profit = 62.000 - 11.000 = 51.000
GAFS => COGS + End. Inventory
GAFS => 51.000 + 14.000
GAFS => $ 65.000

4.Net Purchase Rp 11.900.000
Goods Available for Sale Rp 20.000.000
Ending Inventory Rp 3.000.000
Groos Profit Rp 3.000.000
Cost of Goods Sale...
COGS => GAFS - End.Inventory
COGS => 20jt - 3jt
COGS => 17jt

5.Cost of Goods Sold 1.200
Ending Inventory 200
Purchase 800
Freight In 20
Purchase Return 40
Beginning Inventory...
Beg.Inventory => COGS + End.Invent - (Purchase + Freight In- Purchase Return)
Begin.Inventory => 1.200 + 200 - (800 + 20 - 40)
Begin.Inventory=> 620

6.Gross Profit 8.000.000
Operating Loss 1.200.000
COGS 22.000.000
Net Loss 1.400.000
Operating Expense...
Operating Expense => (Gross profit - Operating Loss) + Net loss
Operating Expense => (8jt - 1,2jt) + 1,4jt
Operating Expense => 8.200.000

7.Operating Income 46.000.000
Non Operating Revenue 500.000
Tax Expense 100.000
Net Income After Tax...
Net Income After Tax = Operating Income + Non Operating Revenue - Tax Expense
Net Income After Tax = 46jt + 500rb - 100rb
Net Income After Tax = 46.400.000

8. Net Income before Tax 1.600.000
Tax Expense 800.000
Operating Expense 3.600.000
COGS 5.000.000
Net Sales...
Net Sales => Net Income before Tax + Operating Expense + COGS
Net Sales => 1,6jt + 3,6jt + 5jt
Net Sales =>  10.200.000

9. Purchase 7.600.000
Purchase Return 800.000
Purchase Discount 200.000
Sales 18.000.000
COGS 12.000.000
Gross Profit 5.800.000
Beginning Inventory 20.000.000
Sales Return...
Sales Return = Sales - COGS - Gross Profit
Sales Return = 18jt - 12jt - 5,8jt
Sales Return = 200rb

10. GAFS 800.000.000
Purchase Return 8.000.000
Purchase Discount 10.000.000
Beginning Inventory 500.000.000
Purchase ...
Purchase => GAFS + (Purc.Return + Purc.Discount) - Beginning Inventory
Purchase => 800jt + (18jt) - 500jt
Purchase => 318.000.000