Diskusi 4 Akuntansi Dasar
Anda diminta untuk mengisi kolom yang kosong pada tabel berikut:
| NO | PNJ | PAW | PBN | PAK | HPP | LK | BO | LB |
| 1 | 800 | 500 | 400 | a | 650 | b | 200 | c |
| 2 | 950 | 300 | a | 450 | 500 | b | 250 | c |
| 3 | 1200 | 500 | a | 400 | b | 550 | c | 200 |
| 4 | a | 400 | 700 | 350 | b | 400 | 350 | c |
| 5 | 1100 | 400 | 650 | a | 600 | b | 250 | c |
| 6 | 700 | 300 | a | 350 | 400 | b | c | 100 |
| 7 | a | 400 | 500 | 300 | b | 400 | c | -50 |
| 8 | 800 | a | 500 | 350 | b | 300 | c | 100 |
Keterangan:
PNJ : Penjualan
PAW : Persediaan Awal
PBN : Pembelian
PAK : Persediaan Akhir
HPP : Harga Pokok Penjualan
LK : Laba Kotor
BO : Biaya Operasi
LB : laba Bersih
Jawab:
| NO | PNJ | PAW | PBN | PAK | HPP | LK | BO | LB |
| 1 | 800 | 500 | 400 | 250 | 650 | 150 | 200 | (50) |
| 2 | 950 | 350 | 600 | 450 | 500 | 450 | 250 | 200 |
| 3 | 1,200 | 500 | 550 | 400 | 650 | 550 | 350 | 200 |
| 4 | 1,150 | 400 | 700 | 350 | 750 | 400 | 350 | 50 |
| 5 | 1,100 | 400 | 650 | 450 | 600 | 500 | 250 | 250 |
| 6 | 700 | 300 | 450 | 350 | 400 | 300 | 200 | 100 |
| 7 | 1,000 | 400 | 500 | 300 | 600 | 400 | 450 | (50) |
| 8 | 800 | 350 | 500 | 350 | 500 | 300 | 200 | 100 |
Rumus:
1) a. PAK = PAW+PBN-HPP
PAK = 500+400-650
PAK = 250
b. LK = PNJ-HPP
LK = 800-650
LK = 150
c. LB = LK-BO
LB = 150-200
LB = -50
2) a. PBN = HPP-PAW+PAK
PBN = 500-350+450
PBN = 600
b. LK = PNJ-HPP
LK = 950-500
LK = 450
c. LB = LK-BO
LB = 450-250
LB = 200
3) a. PBN = HPP-PAW+PAK
PBN = 650-500+400
PBN = 550
b. HPP = PNJ-LK
HPP = 1200-550
HPP = 650
c. BO = LK-LB
BO = 550-200
BO = 350
4) a. PNJ = HPP+LK
PNJ = 750+400
PNJ = 1150
b. HPP = PNJ-LK
HPP = 1150-400
HPP = 750
c. LB = LK-BO
LB = 400-350
LB = 50
5) a. PAK = PAW+PBN-HPP
PAK = 400+650-600
PAK = 450
b. LK = PNJ-HPP
LK = 1100-600
LK = 500
c. LB = LK-BO
LB = 500-250
LB = 250
6) a. PBN = HPP- PAW+PAK
PBN = 400-300+350
PBN = 450
b. LK = PNJ-HPP
LK = 700-400
LK = 300
c. BO = LK-LB
BO = 300-100
BO = 200
7) a. PNJ = HPP+LK
PNJ = 600+400
PNJ = 1000
b. HPP = PNJ-LK
HPP = 1000-400
HPP = 600
c. BO = LK-LB
BO = 400- -50
BO = 450
8) a. PAW = PAK+HPP-PBN
PAW = 350+500-500
PAW = 350
b. HPP = PNJ-LK
HPP = 800-300
HPP = 500
c. BO = LK-LB
BO = 300-100
BO = 200
Referensi:
Sugiarto (2016). Pengantar Akutansi. Penerbit Universitas Terbuka. Jakarta
