Soal 1

Tanggal Account Title Debit Credit

15 Purchase 240
Account Payble 240
16 Account Payble 40
Purchase & Allowance 40
23 Account Payble 200
Purchase Discount 2
(200 x 1%)
Cash 198

Soal 2
Sales Cost of god sold Gross profit Operating Exp Net Income
1.000.000 600.000 400.000 300.000 100.000
2.050.000 950.000 1.100.000 300.000 800.000

Soal 3
Tanggal Account Title Debit Credit
4 Inventory (30 x 200) 6.000
Account Payble 6.000
6 Account Receivable 5.400
(18 x 300)
Sales revenue 5.400
Cogs (200 x 18) 3.600
Inventory 3.600
7 Account Payble (200 x 2) 400
Inventory 400
13 Sales retur & Allowance 300
Account Receivable 300
Inventory 200
Cogs 200
14 Account Payble (6000-400) 5.600
Cash (5.400 - 112) 5.488
Inventory (2% x 5.600) 112

Soal 5 Tanggal Account Title Debit Credit

4 Inventory (70 x20) 1.400
Account Payble 1.400
6 Account Payble 120
Inventory 120
9 Account Receiv (40 x 30) 1.200
Sales Revenue 1.200
Cogs 800
Inventory 800
13 Account Receiv (15 x 30) 150
Sales Revenue 150
Cogs (15 x 20) 300
Inventory 300
14 Account Payble (1.400 - 120) 1.280
 Cash (1280 - 25.6) 1.254,40
Inventory (2% x 1280) 25,6

Soal 6
Account Title Debit Credit
a Account Receivable 50.000
Sales Revenue 50.000
Cogs 30.000
Inventory 30.000
b Sales Returs & Allowance 5.000
Account Receivable 5.000
Inventory 3.000
Cogs 3.000
c Cogs 44.550
Sales Discount (1% x 45.000) 450
Account Receivable 45.000
(50.000 - 5.000)