1. Gambaran Umum Perusahaan
Nortwind trader merupakan perusahaan fiksi yang dibuat oleh microsoft ,perusahaan ini bergelut dibidang perdagangan,dan berikut merupakan data karyawan yang dimiliki oleh Northwind trader :
ID | First Name | Last Name | E-mail Address | Business Phone | Company | Job Title |
1 | Nancy | Freehafer | nancy@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Representative |
2 | Andrew | Cencini | andrew@northwindtraders.com | (123)555-0100 | Northwind Traders | Vice President, Sales |
3 | Jan | Kotas | jan@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Representative |
4 | Mariya | Sergienko | mariya@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Representative |
5 | Steven | Thorpe | steven@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Manager |
6 | Michael | Neipper | michael@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Representative |
7 | Robert | Zare | robert@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Representative |
8 | Laura | Giussani | laura@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Coordinator |
9 | Anne | Hellung-Larsen | anne@northwindtraders.com | (123)555-0100 | Northwind Traders | Sales Representative |
Berikut merupakan data konsumen yang di miliki Northwind trader :
Company | ID | First Name | Last Name | Business Phone | Job Title |
Company H | 8 | Elizabeth | Andersen | (123)555-0100 | Purchasing Representative |
Company R | 18 | Catherine | Autier Miconi | (123)555-0100 | Purchasing Representative |
Company C | 3 | Thomas | Axen | (123)555-0100 | Purchasing Representative |
Company Q | 17 | Jean Philippe | Bagel | (123)555-0100 | Owner |
Company A | 1 | Anna | Bedecs | (123)555-0100 | Owner |
Company L | 12 | John | Edwards | (123)555-0100 | Purchasing Manager |
Company S | 19 | Alexander | Eggerer | (123)555-0100 | Accounting Assistant |
Company W | 23 | Michael | Entin | (123)555-0100 | Purchasing Manager |
Company P | 16 | Daniel | Goldschmidt | (123)555-0100 | Purchasing Representative |
Company B | 2 | Antonio | Gratacos Solsona | (123)555-0100 | Owner |
Company N | 14 | Carlos | Grilo | (123)555-0100 | Purchasing Representative |
Company X | 24 | Jonas | Hasselberg | (123)555-0100 | Owner |
Company K | 11 | Peter | Krschne | (123)555-0100 | Purchasing Manager |
Company O | 15 | Helena | Kupkova | (123)555-0100 | Purchasing Manager |
Company D | 4 | Christina | Lee | (123)555-0100 | Purchasing Manager |
Company CC | 29 | Soo Jung | Lee | (123)555-0100 | Purchasing Manager |
Company T | 20 | George | Li | (123)555-0100 | Purchasing Manager |
Company Z | 26 | Run | Liu | (123)555-0100 | Accounting Assistant |
Company M | 13 | Andre | Ludick | (123)555-0100 | Purchasing Representative |
Company I | 9 | Sven | Mortensen | (123)555-0100 | Purchasing Manager |
Company E | 5 | Martin | O’Donnell | (123)555-0100 | Owner |
Company F | 6 | Francisco | Pérez-Olaeta | (123)555-0100 | Purchasing Manager |
Company BB | 28 | Amritansh | Raghav | (123)555-0100 | Purchasing Manager |
Company V | 22 | Luciana | Ramos | (123)555-0100 | Purchasing Assistant |
Company Y | 25 | John | Rodman | (123)555-0100 | Purchasing Manager |
Company U | 21 | Bernard | Tham | (123)555-0100 | Accounting Manager |
Company AA | 27 | Karen | Toh | (123)555-0100 | Purchasing Manager |
Company J | 10 | Roland | Wacker | (123)555-0100 | Purchasing Manager |
Company G | 7 | Ming-Yang | Xie | (123)555-0100 | Owner |
Ini adalah persediaan yang akan dijual oleh Northwind trader :
1. Northwind Traders Long Grain Rice
2. Northwind Traders Gnocchi
3. Northwind Traders Ravioli
4. Northwind Traders Potato Chips
5. Northwind Traders Brownie Mix
6. Northwind Traders Cake Mix
7. Northwind Traders Tea
8. Northwind Traders Pears
9. Northwind Traders Peaches
10. Northwind Traders Pineapple
11. Northwind Traders Cherry Pie Filling
12. Northwind Traders Green Beans
13. Northwind Traders Corn
14. Northwind Traders Peas
15. Northwind Traders Tuna Fish
16. Northwind Traders Smoked Salmon
17. Northwind Traders Hot Cereal
18. Northwind Traders Vegetable Soup
19. Northwind Traders Chicken Soup
Sedangkan perusahaan ini memiliki beberapa supplier,berikut datanya :
ID | Company | First Name | Last Name | Job Title |
1 | Supplier A | Elizabeth A. | Andersen | Sales Manager |
2 | Supplier H | Bryn Paul | Dunton | Sales Representative |
3 | Supplier G | Stuart | Glasson | Marketing Manager |
4 | Supplier F | Satomi | Hayakawa | Marketing Assistant |
5 | Supplier E | Amaya | Hernandez-Echevarria | Sales Manager |
6 | Supplier C | Madeleine | Kelley | Sales Representative |
7 | Supplier I | Mikael | Sandberg | Sales Manager |
8 | Supplier D | Naoki | Sato | Marketing Manager |
9 | Supplier J | Luis | Sousa | Sales Manager |
10 | Supplier B | Cornelia | Weiler | Sales Manager |
2. Kebijakan Akuntansi
Kebijakan akutansi yang dilakukan perusahaan Northwind trader :
1. Priode akuntansi (tahun buku) berawal pada 1 Januari sampai 31 Desember
2. Perusahaan menggunakan sistem fluktuasi untuk pengelolan dan kas kecil
3. Persediaan barang dagangan yang diperdagangkan dicatat berdasarkan harga perolehan(cost) dan dinilai dengan menggunakan penilaian persediaan average cost
4. Pembayaran gaji karyawan ditetapkan tanggal 5 pada setiap bulan berjalan, asumsi pada kasus ini biaya gaji karyawan setiap bulan sebesar US$ xxxx (konstan selama setahun)
5. Biaya sewa toko US$ xxxx per bulan dibayarkan setiap tanggal 10
6. Rekening telepon dan listrik dibayarkan setiap tanggal 18
7. Pembebanan biaya penyusutan per bulan berupa peralatan kantor sebesar US$ xxx dan kendaran sebesar US$ xxxx dicatat setiap tanggal 25
8. Perusahaan mengestimasikan cadangan piutang tak tertagih sebesar 10% dari penjualan bersih
3. Kode Akun Beserta penjelasan
Berikut merupakan akun yang digunakan perusahaan Northwind trader :
111 | Kas |
112 | Piutang dagang |
113 | Asuransi Dibayar Dimuka |
114 | Perlengkapan Kantor |
115 | Perlengkapan Toko |
116 | Persediaan Barang Dagang |
121 | Peralatan Toko |
121.1 | Akumulasi Penyusutan Peralatan Toko |
211 | Utang Dagang |
311 | Modal |
312 | Deviden |
411 | Penjualan |
412 | Return penjualan dan PH |
413 | Potongan penjualan |
511 | Pembelian |
512 | Beban angkutan |
513 | Return pembelian |
514 | Potongan pembelian |
611 | Beban gaji |
