Professional Documents
Culture Documents
Persediaan
Persediaan
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
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
PERUSAHAANDAGANGUD.GELAPTERANG(SISTEM PERIODIK)
MERCHANDISECARDLIFO
PERIODEDECEMBER2009
NAMA BARANG: MINYAK
TANGGAL
D
E
S
E
M
B
E
R
2009
KETERANGAN
1. Saldo
3
Pembelian Tunai
penjualan tunai
Retur Penjualan
MASUK
UNIT
2000
-
HARGA
KELUAR
JUMLAH
Rp 16,000 Rp 32,000,000
-
20
Rp 16,000 Rp
800
Rp 17,000 Rp 13,600,000
SALDO
UNIT
HARGA
JUMLAH
UNIT
1000
1000
2000
1000
1000
1000
1020
1000
1020
800
1000
1020
720
1000
1020
220
1000
1020
220
1000
1000
1020
220
1000
1020
220
200
440
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
15,000,000
20,000,000
32,000,000
15,000,000
16,000,000
15,000,000
16,320,000
20,000,000
16,320,000
13,600,000
15,000,000
16,320,000
12,240,000
15,000,000
16,320,000
3,740,000
15,000,000
16,320,000
12,240,000
19,000,000
15,000,000
16,320,000
12,240,000
15,000,000
16,320,000
3,740,000
4,000,000
6,600,000
440
1000
Rp 15,000 Rp
Rp 25,000 Rp
6,600,000
25,000,000
440
200
Rp 15,000 Rp
Rp 21,000 Rp
6,600,000
4,200,000
640
Rp
10,800,000
1000
Rp 16,000 Rp 16,000,000
320,000
-
12 pembelian
80
Rp 17,000 Rp 1,360,000
500
Rp 17,000 Rp 8,500,000
14 retur pembelian
16 Penjualan Kredit
1000
Rp 19,000 Rp 19,000,000
17 Pembelian Kredit
-
1000
Rp 19,000 Rp 19,000,000
200
220
1020
560
Rp 20,000
Rp 17,000
Rp 17,000
Rp 15,000
19 Penjualan Tunai
200
Rp 20,000 Rp 4,000,000
20 pembelian
-
22 penjualan tunai
1000
25
Rp 4,000,000
Rp 3,740,000
Rp 16,320,000
Rp 8,400,000
Rp 25,000 Rp 25,000,000
pembelian
800
25 penjualan tunai
Persediaan Akhir
Rp 21,000 Rp
16,800
HARGA
15,000
20,000
16,000
15,000
16,000
15,000
16,000
15,000
16,000
17,000
15,000
17,000
17,000
15,000
17,000
17,000
15,000
17,000
17,000
19,000
15,000
17,000
17,000
15,000
17,000
17,000
20,000
15,000
JUMLAH
1.
3
5
7
12
14
16
17
19
20
22
25
28
KETERANGAN
Saldo
Pembelian Tunai
penjualan
Retur Penjualan
pembelian
UNIT
MASUK
HARGA
JUMLAH
2000
20
800
Rp 16,000
Rp 15,666
Rp 17,000
Rp 32,000,000
Rp 313,320
Rp 13,600,000
1000
Rp 19,000
Rp 19,000,000
200
1000
20000
21000
4000000
21000000
retur belianpem
Penjualan Kredit
Pembelian Kredit
penjualan
pembelian
Penjualan
pembelian
penjualan
PERSEDIAAN AKHIR
KELUAR
UNIT HARGA
JUMLAH
1000
Rp 15,666
Rp 15,666,000
80
500
1000
Rp 17,000
Rp 16,000
Rp 16,940
Rp 1,360,000
8000000
16940000
2000
Rp 17,000
Rp 34,000,000
800
Rp 20,100
Rp 16,080,000
UNIT
1000
3000
2000
2020
2820
2740
2240
3240
2240
2440
440
1440
640
640
SALDO
HARGA
JUMLAH
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
15,000
15,666
15,667
15,667
16,045
16,514
16,000
16,940
16,940
17,000
18,000
20,100
20,100
20,100
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
15,000,000
47,000,000
31,334,000
31,647,320
45,247,320
45,247,320
43,887,320
54,887,320
37,947,320
41,947,320
7,947,320
28,947,320
12,867,320
12,867,320
UD.GELAP TERANG
BUKU BESAR
PER; DESEMBER 2009
metode periodik
hal;1
Debit
Description
Rp
Rp.
32,000,000
Rp
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
Rp
1,360,000
Rp
32,600,000
Rp
8,820,000
Rp
23,780,000
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
Rp
42,000,000
Rp
Rp
Rp
Rp
Rp
15,790,000
1,000,000 Rp
21,000,000
14,790,000
2,000,000
17,600,000
Rp
Rp
9,390,000
2,000,000 Rp
7,390,000
Debit
Description
Rp
Rp.
9,000,000
Balance
Credit
Rp.
Rp
Debit
Rp
Credit
Rp.
9,000,000
9,000,000 Rp
Rp.
-
Debit
Description
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
Debit
Description
Rp.
Rp
Rp.
18,000,000
Rp
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
Rp
42,000,000
Rp
89,000,000
Rp
17,600,000
Rp
106,600,000
Description
Debit
Credit
Rp.
Rp.
Rp
360,000
Balance
Debit
Rp.
Rp
Credit
Rp.
360,000
Description
Debit
Credit
Rp.
Rp.
Rp
180,000
Balance
Rp
Debit
Credit
Rp.
Rp.
180,000
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
Rp
Rp.
32,000,000
Rp
Rp.
Rp.
Debit
Description
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;3
Debit
Description
Rp.
Balance
Credit
Rp
Rp.
570,000
Date
Description
Rp
Rp.
2,000,000
Rp
Debit
Description
Rp
Rp.
4,000,000
Rp
Debit
Description
Rp
Rp.
1,000,000
Rp
Debit
Description
Rp
Rp.
2,000,000
Rp
Debit
Description
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
Debit
Rp
Debit
Rp.
2,000,000
570,000
Credit
Rp.
Credit
Rp.
Credit
Rp.
Credit
Rp.
Credit
Rp.
EXPLANATION
3 Persediaan Barang Dagang
Kas
5 Kas
penjualan
Harga Pokok Penjualan
Persediaan Barang Dagang
Re
tu
r
Pe
n
ju
a
la
n
7
Kas
Persediaan Barang Dagang
Harga Pokok Penjualan
9 beban operasional
Kas
14 Kas
Persediaan Barang Dagang
16 Piutang Usaha
penjualan
Harga Pokok Penjualan
Persediaan Barang Dagang
18 Kas
Potongan Penjualan
Piutang Usaha
18 Hutang Usaha
Harga Pokok Penjualan
kas
P/R
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
DEBIT
Rp
Rp
KREDIT
32,000,000
15,000,000
Rp
360,000
Rp
Rp
Rp
Rp
Rp
15,000,000
Rp
360,000
Rp
300,000
Rp
2,000,000
Rp
4,000,000
Rp
13,600,000
Rp
1,360,000
Rp
9,000,000
Rp
8,000,000
Rp
19,000,000
Rp
9,000,000
Rp
Rp
570,000
18,430,000
4,000,000
13,600,000
1,360,000
Rp
8,000,000
Rp
18,000,000
2,000,000
9,000,000
Rp
Rp
Rp
300,000
Rp
Rp
32,000,000
18,000,000
Rp
Rp
Rp
19,000,000
8,820,000
180,000
19,000,000
EXPLANATION
19 Kas
Penjualan
Harga Pokok Penjualan
Persediaan Barang Dagang
22 kas
penjualan
Harga Pokok Penjualan
Persediaan Barang Dagang
24 beban asuransi
Kas
28 Kas
penjualan
Harga Pokok Penjualan
Persediaan Barang Dagang
Persediaan Akhir
P/R
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
DEBIT
Rp
Rp
Rp
20,000,000
Rp
20,000,000
Rp
16,000,000
Rp
4,000,000
Rp
42,000,000
Rp
34,980,000
Rp
1,000,000
Rp
21,000,000
Rp
2,000,000
Rp
17,600,000
Rp
16,120,000
Rp
2,000,000
327,320,000 Rp
327,320,000
16,000,000
4,000,000
Rp
42,000,000
Rp
34,980,000
Rp
Rp
Rp
1,000,000
21,000,000
2,000,000
Rp
17,600,000
Rp
16,120,000
Rp
Rp
KREDIT
2,000,000
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-2
GJ-3
GJ-4
GJ-5
GJ-6
GJ-7
GJ-8
DEBIT
CREDIT
Rp 32,000,000
Rp 18,000,000
Rp
360,000
Rp 2,000,000
Rp 4,000,000
Rp 13,600,000
1360000
8820000
Rp 18,430,000
Rp 20,000,000
Rp
4,000,000
Rp 42,000,000
Rp 1,000,000
Rp 21,000,000
Rp 2,000,000
Rp 17,600,000
Rp
2,000,000
31
31
Acc. No:
Description
Post. Ref
General Journal
General Journal
GJ-1
GJ-1
DEBIT
Rp
CREDIT
9,000,000
Rp
DES
2009
31
31
Description
Post. Ref
General Journal
General Journal
GJ-1
GJ-1
DEBIT
CREDIT
Rp 19,000,000
Rp 19,000,000
101
CREDIT
32,000,000
14,000,000
14,360,000
16,360,000
20,360,000
33,960,000
32,600,000
23,780,000
42,210,000
22,210,000
26,210,000
6,210,000
8,210,000
102
Balance
DEBIT
Rp 9,000,000
9,000,000 Rp
-
Acc. No:
Balance
DEBIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
15790000
14790000
Rp
Rp
9390000
7390000
CREDIT
Acc. No:
201
Balance
DEBIT
CREDIT
Rp 19,000,000
Rp
-
31
31
31
31
31
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-2
GJ-3
DEBIT
CREDIT
Rp
Rp
Rp
Rp
Rp
18,000,000
9,000,000
20,000,000
42,000,000
17,600,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
CREDIT
Acc. No:
402
Balance
DEBIT
CREDIT
Rp
360,000
CREDIT
Acc. No:
403
Balance
DEBIT
CREDIT
Rp
180,000
360,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
180,000
31
31
31
31
31
31
31
31
31
31
31
31
Acc. No:
Description
Post. Ref
DEBIT
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-2
GJ-3
GJ-4
GJ-5
GJ-6
GJ-7
GJ-8
Rp 32,000,000
Rp
300,000
Rp 13,600,000
Rp
Rp
1,360,000
8,000,000
Rp 19,000,000
Rp 16,000,000
4,000,000
103
Balance
CREDIT
Rp 15,000,000
Rp
Acc. No:
401
Balance
DEBIT
CREDIT
Rp 18,000,000
Rp 27,000,000
Rp 47,000,000
Rp 89,000,000
Rp106,600,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
DEBIT
32,000,000
17,000,000
17,300,000
30,900,000
29,540,000
21,540,000
40,540,000
24,540,000
28,540,000
Rp 34,980,000
Rp 21,000,000
CREDIT
Rp 6,440,000
Rp 14,560,000
Rp 16,120,000
Rp 1,560,000
31
31
31
31
31
31
31
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-2
GJ-2
GJ-2
GJ-2
GJ-2
GJ-2
GJ-2
Rp
Rp
Rp
Rp
Rp
Acc. No:
Balance
DEBIT
CREDIT
DEBIT
CREDIT
15,000,000
Rp 15,000,000
Rp
300,000 Rp 14,700,000
8,000,000
Rp 22,700,000
Rp
570,000 Rp 22,130,000
16,000,000
Rp 38,130,000
34,980,000
Rp 73,110,000
16,120,000
Rp 89,230,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
CREDIT
2,000,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
602
CREDIT
Acc. No:
Balance
DEBIT
CREDIT
Rp 2,000,000
603
CREDIT
Acc. No:
Balance
DEBIT
CREDIT
Rp 4,000,000
607
CREDIT
Acc. No:
Balance
DEBIT
CREDIT
Rp 1,000,000
608
CREDIT
Acc. No:
Balance
DEBIT
CREDIT
Rp 2,000,000
2,000,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
4,000,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
1,000,000
Description
Post. Ref
Dec-09 31
General Journal
GJ-1
DEBIT
Rp
2,000,000
Acc. No:
601
Balance
DEBIT
CREDIT
Rp 2,000,000
TOTAL
DEBIT
Rp
Rp
CREDIT
7,390,000
-
Rp
Rp
360,000
180,000
Rp
89,600,000
Rp
Rp
2,000,000
4,000,000
Rp
Rp
Rp
1,000,000
2,000,000
2,000,000
Rp
Rp
Rp
106,600,000
Rp
Rp
1,360,000
570,000
108,530,000 Rp
108,530,000
Account Na me
DEBIT
CREDIT
101
K as
Rp
7,390,000
102
103
201
P i u tan g Usah a
Rp
301
401
Har ga P ok ok P en ju al an
402
403
601
R etu r P en ju al an
606
604
605
603
Rp
1,560,000
Rp
106,600,000
Hu tan g Usah a
Rp
89,230,000
P en ju al an
P oton gan P en ju al an
Beban L i str i k , A i r , dan Tel epon
beban oper asi on al
beban asu r an si
Beban Gaji tok o
TOTAL
Rp
Rp
Rp
360,000
180,000
2,000,000
Rp
Rp
Rp
Rp
2,000,000
4,000,000
1,000,000
2,000,000
Rp
108,160,000 Rp
106,600,000
Rp
Penjualan
Retur Penjualan
Potongan Penjualan
Rp
Rp
Rp
Rp
106,600,000
Rp
540,000
360,000
180,000
Penjualan Bersih
Persediaan Barang Dagang (Awal)
Pembelian
Retur Pembelian
Potongan Pembelian
Pembelian Bersih
Harga Pokok Pembelian
Barang tersedia Dijual
Persediaan Barang Dagang (Akhir)
Harga Pokok Penjualan
Laba Kotor
Rp
Rp
Rp
Rp
Rp
15,000,000
Rp
Rp
102,670,000
13,440,000
Laba Bersih
Rp
106,060,000
Rp
Rp
89,230,000
16,830,000
Rp
11,000,000
Rp
5,830,000
89,600,000
3,750,000
570,000
1,360,000
Rp
Rp
Rp
Rp
Rp
Beban Operasional
Beban Listrik, Air, dan Telepon
Beban Gaji toko
sewa toko
beban asuransi
Jumlah Beban
Rp
4,000,000
2,000,000
2,000,000
2,000,000
1,000,000
PERUSAHAANDAGANGUD.GELAPTERANG(SISTEMPERPEKTUAL)
INCOME STATEMENT
PERIODE DECEMBER2009
EXPLANATION
Rp
Penjualan
R etur Penjualan
Potongan Penjualan
Rp
Rp
Rp 106,600,000
Rp
Rp
360,000
180,000
Rp
540,000
Penjualan Bersih
Rp
106,060,000
Rp
Rp
89,230,000
16,830,000
Rp
11,000,000
Rp
5,830,000
Beban Operasional
Beban Listrik, Air, dan Telepon
Beban Gaji toko
beban sewa toko
beban asuransi
Rp
Rp
Rp
Rp
Rp
4,000,000
2,000,000
2,000,000
2,000,000
1,000,000
La ba Ber sih
KETERANGAN
PERSEDIAAN BARANG DAGANG
PPn masukan
DEBET
Rp
32,000,000
Rp
3,200,000
Rp
35,200,000
Kas
Rp
19,800,000
KAS
Rp
18,000,000
Rp
1,800,000
PENJUALAN
PPn KELUARAN
Rp
15,000,000
HPP
PERSEDIAAN BARANG
DAGANG
RETUR PENJUALAN
PPn KELUARAN
Rp
15,000,000
Rp
360,000
Rp
36,000
Rp
396,000
KAS
PERSEDIAAN BARANG DAGANG
Rp
300,000
Rp
300,000
HPP
KREDIT
Rp
2,000,000
Rp
2,000,000
BEBAN OPERASIONAL
Rp
4,000,000
Rp
4,000,000
KAS
12
Rp
13,600,000
Rp
1,360,000
Rp
14,960,000
KAS
14
Rp
1,496,000
KAS
Rp
1,360,000
Rp
136,000
RETUR PEMBELIAN
PPn masukan
16
Rp
9,900,000
PIUTANG
Rp
9,000,000
Rp
900,000
PENJUALAN
PPn KELUARAN
Rp
8,000,000
HPP
PERSEDIAAN BARANG
Rp
8,000,000
DAGANG
17
Rp
19,000,000
Rp
1,900,000
Rp
20,900,000
HUTANG
18
KAS
POTONGAN PENJUALAN
Rp
8,820,000
Rp
180,000
PPn KELUARAN
Rp
900,000
Rp
9,900,000
PIUTANG
18
Rp
20,900,000
HUTANG
Rp
570,000
Rp
18,430,000
Rp
1,900,000
HPP
KAS
PPn MASUKAN
19
Rp
22,000,000
KAS
Rp
20,000,000
Rp
2,000,000
PENJUALAN
PPn KELUARAN
Rp
16,000,000
HPP
PERSEDIAAN BARANG
Rp
16,000,000
DAGANG
20
Rp
4,000,000
Rp
400,000
Rp
4,400,000
KAS
22
Rp
46,200,000
KAS
Rp
42,000,000
Rp
4,200,000
PENJUALAN
PPn KELUARAN
Rp
34,980,000
HPP
PERSEDIAAN BARANG
DAGANG
Rp
34,980,000
24
BEBAN ASURANSI
Rp
1,000,000
Rp
1,000,000
KAS
25
Rp
21,000,000
Rp
2,100,000
Rp
23,100,000
KAS
27
Rp
2,000,000
Rp
2,000,000
KAS
28
Rp
19,360,000
KAS
Rp
17,600,000
Rp
1,760,000
PENJUALAN
PPn keluaran
Hpp
Rp
16,120,000
Rp
16,120,000
30
Rp
2,000,000
Rp
2,000,000
KAS
JUMLAH
Rp
349,912,000
Rp
349,912,000
TG
L
KETERANGAN
DEBET
PEMBELIAN
Rp
32,000,000
PPn masukan
Rp
3,200,000
Kas
KREDIT
Rp
35,200,000
PENJUALAN
Rp
18,000,000
PPn keluaran
Rp
1,800,000
KAS
Rp
19,800,000
retur penjualan
Rp
360,000
PPn keluaran
Rp
36,000
Kas
Rp
396,000
Rp
2,000,000
Rp
4,000,000
Rp
14,960,000
RETUR PEMBELIAN
Rp
1,360,000
PPn masukan
Rp
136,000
Rp
2,000,000
KAS
BEBAN OPERASIONAL
Rp
4,000,000
KAS
12
PEMBELIAN
Rp
13,600,000
PPn MASUKAN
Rp
1,360,000
KAS
14
KAS
Rp
1,496,000
16
17
PIUTANG
Rp
9,900,000
PENJUALAN
Rp
9,000,000
PPn KELUARAN
Rp
900,000
Rp
20,900,000
Rp
9,900,000
Rp
570,000
PEMBELIAN
Rp
19,000,000
PPn MASUKAN
Rp
1,900,000
HUTANG
18
KAS
Rp
8,820,000
POTONGAN PENJUALAN
Rp
180,000
PPn KELUARAN
Rp
900,000
PIUTANG
18
HUTANG
Rp
POTONGON PEMBELIAN
20,900,000
19
20
KAS
Rp
18,430,000
PPn MASUKAN
Rp
1,900,000
PENJUALAN
Rp
20,000,000
PPn KELUARAN
Rp
2,000,000
Rp
4,400,000
PENJUALAN
Rp
42,000,000
PPn KELUARAN
Rp
4,200,000
KAS
Rp
22,000,000
PEMBELIAN
Rp
4,000,000
PPn masukan
Rp
400,000
KAS
22
24
KAS
Rp
BEBAN ASURANSI
Rp
46,200,000
1,000,000
KAS
25
Rp
1,000,000
Rp
23,100,000
Rp
2,000,000
PENJUALAN
Rp
17,600,000
PPn keluaran
Rp
1,760,000
Rp
2,000,000
PEMBELIAN
Rp
21,000,000
PPn MASUKAN
Rp
2,100,000
KAS
27
Rp
2,000,000
KAS
28
30
KAS
Rp
KAS
Rp
19,360,000
2,000,000
JUMLAH
Rp
259,512,000
Rp
259,512,000
KODE
NAMA
PERSEDIAAN
BARANG
BARANG
AWAL
Rp200,397
MINYAK
SAYUR
MUTASI
PERSEDIAAN
KELUAR
MASUK
5380
4840
1000
AKHIR
640
NO
1
NAMA BARANG
MINYAK SAYUR
UNIT
640
HARGA
21000
JUMLAH
KETERANGAN
KATA PENUTUP
Demikian yang dapat SAYA paparkan mengenai materi yang menjadi pokok bahasan
dalam makalah ini, tentunya masih banyak kekurangan dan kelemahannya, kerena
terbatasnya pengetahuan dan kurangnya rujukan atau referensi yang ada
hubungannya dengan judul makalah ini.
Daftar pustaka
Nuh hamizar, Muhammad. 2004. Intermediate
accounting. Jakarta : PF
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