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JAWABAN LATIHAN UTS

JOSAFAT TEGU IMAN SINAGA


023001906001
1. Net sales = 3.890.000 – 80.000 – 60.000
= 3.750.000
COGS = inventory 274.000
Purchases 1.890.000
Less: Purchase Discounts (27.000)
Net purchase 1.863.000
Add: freight-in 45.000
Cost of purchased 1.908.000
Cost of goods available for sale 2.182.000
Inventory dec 31 (269.000)
COGS 1.913.000

PT NAOMI NABASA
Statement of Compherehensive Income

Net sales 3.750.000


COGS (1.913.000)
Gross Profit 1.837.000
Operating Expenses :
Selling Expenses 315.000
Administrative Expenses 239.000
(554.000)
Other income:
Interest Revenue 123.000

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