UD.

GELAP TERANG
KARTU PERSEDIAAN
Metode FIFO
PERIODE DESEMBER 2009
Nama Barang : Minyak Sayur
HAL;1
Masuk

Tanggal
U
1
3

2000 Rp

keluar
Jumlah

1000 Rp
7

20 Rp
800 Rp

Jumlah

16,000 Rp 32,000,000

12

saldo

15,000 Rp

15,000 Rp 15,000,000

300,000

17,000 Rp 13,600,000

14

80

Rp

17,000 Rp

255,000

16

500

Rp

16,000 Rp

8,000,000

17

19

1000 Rp

19,000 Rp 19,000,000

1000 Rp

16,000 Rp 16,000,000

U
1000
1000
2000
2000
2000
20
2000
20
800
2000
20
720
1500
20
720
1500
20
720
1000
500
20
720
1000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

H
15,000
15,000
16,000
16,000
16,000
15,000
16,000
15,000
17,000
16,000
15,000
17,000
16,000
15,000
17,000
16,000
15,000
17,000
19,000
16,000
15,000
17,000
19,000

Jumlah
Rp 15,000,000
Rp 15,000,000
Rp 32,000,000
Rp 32,000,000
Rp 32,000,000
Rp
300,000
Rp 32,000,000
Rp
300,000
Rp 13,600,000
Rp 32,000,000
Rp
300,000
Rp 12,240,000
Rp 24,000,000
Rp
300,000
Rp 12,240,000
Rp 24,000,000
Rp
300,000
Rp 12,240,000
Rp 19,000,000
Rp 8,000,000
Rp
300,000
Rp 12,240,000
Rp 19,000,000

UD.GELAP TERANG
KARTU PERSEDIAAN
Metode FIFO
PERIODE DESEMBER 2009
Nama Barang : Minyak Sayur
Masuk

Tanggal
20

U
200 Rp

H
Jumlah
20,000 Rp 4,000,000

22

25

HAL;2
keluar
U

500
20
720
760
1000 Rp

saldo

Rp
Rp
Rp
Rp

16,000
15,000
17,000
19,000

Jumlah

Rp
Rp
Rp
Rp

21,000 Rp 21,000,000

28

240 Rp
200 Rp
360 Rp

Nilai persediaan barang dagang akhir

19,000 Rp
20,000 Rp
21,000 Rp

U
500
20
720
1000
200
8,000,000 240
300,000 200
12,240,000
14,440,000
240
200
1000
4,560,000 640
4,000,000
7,560,000

640

Rp
Rp
Rp
Rp
Rp
Rp
Rp

H
16,000
15,000
17,000
19,000
20,000
19,000
20,000

Jumlah
Rp 8,000,000
Rp
300,000
Rp 12,240,000
Rp 19,000,000
Rp 4,000,000
Rp 4,560,000
Rp 4,000,000

Rp
Rp
Rp
Rp

19,000
20,000
21,000
21,000

Rp 4,560,000
Rp 4,000,000
Rp 21,000,000
Rp 13,440,000

Rp 13,440,000

UD.GELAP TERANG
BUKU BESAR
PER; DESEMBER 2009
metode periodik
hal;1

Nama akun : Kas

Date

Debit

Description

Rp

Rp.
32,000,000

31/12 Jurnal umum

Rp

31/12 Jurnal umum

31/12 Jurnal umum
31/12 Jurnal umum

31/12 Jurnal umum

31/12 Jurnal umum

Rp.
Rp

Balance

Credit

Debit

Credit

Rp.

Rp.
Rp
Rp

32,000,000
14,000,000

360,000

Rp

14,360,000

Rp

2,000,000

Rp

16,360,000

Rp
Rp

4,000,000
13,600,000

Rp
Rp

20,360,000
33,960,000

18,000,000

31/12 Jurnal umum

Rp

1,360,000

Rp

32,600,000

31/12 Jurnal umum

Rp

8,820,000

Rp

23,780,000

31/12 Jurnal umum

31/12 Jurnal umum

Rp
Rp

18,430,000

Rp
Rp

42,210,000
22,210,000

Rp

4,000,000

Rp

26,210,000

Rp

6,210,000

Rp

8,210,000

20,000,000

31/12 Jurnal umum

31/12 Jurnal umum

Rp

42,000,000

31/12 Jurnal umum

31/12 Jurnal umum

Rp
Rp

31/12 Jurnal umum

Rp

31/12 Jurnal umum

Rp

Rp

15,790,000

1,000,000 Rp
21,000,000

14,790,000

2,000,000

17,600,000

31/12 Jurnal umum

Rp

Rp

9,390,000

2,000,000 Rp

7,390,000

Nama akun : Piutang Usaha

Date

Debit

Description

31/12 jurnal umum

Rp

Rp.
9,000,000

31/12 jurnal umum

Balance

Credit
Rp.
Rp

Debit
Rp

Credit

Rp.
9,000,000

9,000,000 Rp

Rp.
-

Nama akun : Utang Usaha

Date

Debit

Description

31/12 jurnal umum

31/12 jurnal umum

Rp.
Rp

19,000,000

Credit
Rp

Rp.
19,000,000

Balance
Debit

Credit

Rp.

Rp.
Rp
Rp

19,000,000
-

UD.GELAP TERANG

BUKU BESAR
PER :DESEMBER 2009
metode periodik

hal;2

Nama akun : Penjualan

Date

Debit

Description

Rp.

Rp

Rp.
18,000,000

31/13 jurnal umum

Rp

31/14 jurnal umum

31/12 jurnal umum

Balance

Credit

Debit

Credit

Rp.

Rp.
Rp

18,000,000

9,000,000

Rp

27,000,000

Rp

20,000,000

Rp

47,000,000

31/15 jurnal umum

Rp

42,000,000

Rp

89,000,000

31/16 jurnal umum

Rp

17,600,000

Rp

106,600,000

Nama akun : Retur Penjualan

Date

Description

31/12 jurnal umum

Debit

Credit

Rp.

Rp.

Rp

360,000

Balance
Debit
Rp.
Rp

Credit
Rp.

360,000

Nama akun : Potongan Penjualan

Date

Description

31/12 jurnal umum

Debit

Credit

Rp.

Rp.

Rp

180,000

Balance

Rp

Debit

Credit

Rp.

Rp.

180,000

Nama akun : Pembelian

Date

Debit

Description

Balance

Credit

Debit

Credit

Rp

Rp.
32,000,000

13,600,000

Rp

45,600,000

Rp

19,000,000

Rp

64,600,000

Rp
Rp

4,000,000
21,000,000

Rp
Rp

68,600,000
89,600,000

31/12 jurnal umum

Rp

Rp.
32,000,000

31/13 jurnal umum

Rp

31/14 jurnal umum

31/15 jurnal umum
31/12 jurnal umum

Rp.

Rp.

Nama akun : Retur Pembelian

Date

Debit

Description

Rp.

31/12 jurnal umum

31/12 jurnal umum

Rp

19,000,000

Credit
Rp

Rp.
19,000,000

Balance
Debit

Credit

Rp.
Rp
Rp

Rp.
19,000,000
-

UD.GELAP TERANG
BUKU BESAR
PER; DESEMBER 2009
metode periodik

hal;3

Nama akun: Potongan Pembelian

Date

Debit

Description

Rp.

31/12 jurnal umum

Balance

Credit
Rp

Rp.
570,000

Date

Description

31/12 jurnal umum

Rp

Rp.
2,000,000

Rp

Nama akun : Beban Operasional

Date

Debit

Description

31/12 jurnal umum

Rp

Rp.
4,000,000

Rp

Nama akun : Beban Asuransi

Date

Debit

Description

31/12 jurnal umum

Rp

Rp.
1,000,000

Rp

Nama akun : Beban air,listrik dan telpon

Date

Debit

Description

31/12 jurnal umum

Rp

Rp.
2,000,000

Rp

Nama akun : Beban Gaji Kantor

Date

Debit

Description

31/12 jurnal umum

Rp

Rp.
2,000,000

Debit
Rp.
1,000,000

Debit
Rp.
2,000,000

Balance

Credit
Rp.

Debit
Rp.
4,000,000

Balance

Credit
Rp.

Debit
Rp.
2,000,000

Balance

Credit
Rp.

Rp.

Balance

Credit
Rp.

Rp.

Balance

Credit
Rp.

Credit
Rp

Nama akun : Beban Sewa Toko

Debit

Debit

Rp

Debit
Rp.
2,000,000

570,000

Credit
Rp.

Credit
Rp.

Credit
Rp.

Credit
Rp.

Credit
Rp.