SOLUTION AKUNTANSI KEUANGAN MENENGAH CHAPTHER 9
E9-15
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SOLUTION |
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A.Merchandise inventory on Hand 1,jan |
38,000 |
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Purchase 1 jan |
92,000 |
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Freight-in |
3,400 |
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Less:Purchase retrunt and allowance |
(2,400) |
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Goods available (at cost) |
131,000 |
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less:COGS* |
90,000 |
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Ending Inventoty |
41,000 |
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less:Undamage goods |
10,900 |
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Estimated fire loss |
30,100 |
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B. |
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COGS |
100%-33.33% |
66.67% |
of sales |
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=
120000*66.67% |
80004 |
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pembulatan 80000 |
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Total Marvhandise available (cost) |
51,000 |
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(131,000-80000) |
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Less:Undamaged goods |
10,900 |
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Estimated fire cost |
40,100 |
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*Gross profit= |
33.33% |
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= |
33.33% |
25% |
of sales |
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100%+33.33% |
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133.333% |
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COGS |
100%-25%= |
75% |
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120,000*75%= |
90000 |
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