PD.

MIT
JURNAL PENER

DEBET
TANGGAL NO. BUKTI KETERANGAN POS REF
CASH IN BANK

2016
DES 3 BKM12-1 PELUNASAN FAKTUR 33,790,000
12 BKM12-3 PELUNASAN FAKTUR 188,100,000
13 KN01 PENJUALAN TUNAI 226,000,000
14 BKM12-4 MENERIMA KAS 28,600,000
20 BKM12-5 MENERIMA PIUTANG YANG TELAH DIHAPUS 6,000,000
25 BKM12-6 PELUNASAN FAKTUR 23,100,000
 PD. MITRA
JURNAL PENERIMAAN KAS

DEBET CREDIT
OTHER
SALES DISCOUNT ACCOUNT RECEIVABLE
NAMA AKUN NO AKUN

310,000 34,100,000
188,100,000
SALES 41,100
28,600,000
ALLOW FOR DOUBFUL DEBT 11,400
23,100,000
HER
PPN OUTCOME
JUMLAH

206,000,000 20,600,000

6,000,000
 PD. MITR
JURNAL PENGELU

TANGGAL NO. BUKTI KETERANGAN NO CEK POSH REF

2016
DES 1 BKK11-1 PEMBAYARAN GAJI KARYAWAN CP12-001
1 BKK12-1 PEMBELIAN PERALATAN TOKO CP12-001

6 BKK12-2 PELUNASAN FAKTUR CP12-002

9 BKK12-3 PELUANASAN FAKTUR CP12-003
15 BKK12-4 PENYETORAN PPN CP12-004
18 BKK12-5 PELUNASAN FAKTUR
23 BKK12-6 PELUNASAN FAKTUR CP12-006
30 BKK12-7 PENGISIAN KEMBALI KAS KECIL CP12-007
30 BKK12-8 BAYAR CICILAN BCA CP12-007
 PD. MITRA
JURNAL PENGELUARAN KAS

DEBET CREDIT
OTHER
ACCOUNT PAYABLE PURCHASE DISCOUNT
ACCOUNT NAME ACCOUNT NUMBER AMOUNT

EXPENSE PAYABLE 21,200 3,000,000

EQUIPMENT AT COST 12,100 3,000,000
PPN INCOME 21,600 300,000
28,600,000 260,000
23,100,000
PPN OUTCOME 21,500 4,500,000
259,200,000
17,600,000
PETTY CASH 11,200 3,700,000
BANK BCA LOAN 22,100 15,000,000
INTEREST EXPENSE 81,100 3,000,000
CREDIT
PPN INCOME CASH IN BANK

3,000,000

3,300,000
28,340,000
23,100,000
3,000,000 1,500,000
259,200,000
17,600,000
3,700,000
18,000,000
 PD. MITRA
JURNAL PEMBELIAN

DEBET
TANGGAL NO. FAKTUR KETERANGAN POS REF
FREIGHT PAID PPN INCOME

2016
DES 10 F05 PT PUTRI 1,000,000 27,600,000
22 A17 PD MITRA 37,080,000
AN

DEBET CREDIT

MERCHANDISE INVENTORY ACCOUNT PAYABLE

276,000,000 304,600,000
370,800,000 410,339,000
 PD. MITRA
JURNAL PENJUALAN

DEBET
TANGGAL NO. FAKTUR KETERANGAN POS REF
ACCOUNT RECEIVABLE

2016
DES 6 F12-1 PENJUALAN BARANG DAGANG 245,800,000
18 F12-2 PENJUALAN BARANG DAGANG 190,100,000
27 F12-3 PENJUALAN BARANG DAGANG 470,250,000
TRA
NJUALAN

CREDIT

SALES FREIGHT COLLECTED PPN OUTCOME

223,000,000 500,000 22,300,000

171,000,000 2,000,000 17,100,000
427,500,000 42,750,000
 JURNAL UMUM
TANGGAL NO BUKTI KETERANGAN POS REF DEBET
2016
DES 6 COST OF GOOD SOLD 190,500,000
MERCHANDISE INVENTORY
7 SALES RETURN 52,000,000
PPN OUTCOME 5,200,000
ACC RECEIVABLE
MERCHANDISE INVENTORY 44,500,000
COST OF GOOD SOLD
11 ACCOUNT PAYABLE 45,400,000
MERCHANDISE INVENTORY
PPN INCOME
13 COST OF GOOD SOLD 180,000,000
MERCHANDISE INVENTORY
27 COST OF GOOD SOLD 366,240,000
MERCHANDISE INVENTORY
29 MERCHANDISE INVENTORY 288,000,000
PPN INCOME 28,800,000
ACCOUNT PAYABLE
CREDIT

190,500,000

57,200,000

44,500,000

41,300,000
4,100,000

180,000,000

366,240,000

316,800,000
 JURNAL KAS KECIL
DEBET
TANGGAL NO BUKTI KETERANGAN
ACCOUNT NAME
2016
DES 4 V12-2 PEMBAYARAN LISTRIK DAN TELPON TELEPHONE & ELECTRITY EXPENSE
7 V12-3 PEMEBELIAN PERLENGKAPAN TOKO STORE SUPPLIES
17 V12-4 PENGAMBILAN PRIBADI RUCHDIANA DRAWING
26 V12-5 PERBAIKAN ATAP TOKO OTHER OPERAT EX
DEBET CREDIT
ACCOUNT NUMBER AMOUNT PETTY CASH

61100 900,000 900,000

11600 1,000,000 1,000,000
31200 1,000,000 1,000,000
61800 800,000 800,000
 MASUK KELUAR
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT
SALDO AWAL
6 PENJUALAN 8
7 RETUR PENJUALAN 2 16,000,000 32,000,000
10 PEMBELIAN 11 16,000,000 176,000,000
11 RETUR PEMBELIAN -1
13 PENJUALAN TUNAI 5
18 PENJUALAN 6
22 PEMBELIAN 12 16,350,000 196,200,000

27 PENJUALAN 13
2
29 PEMBELIAN 10 16,400,000 164,000,000

MASUK KELUAR
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT
SALDO AWAL
6 PENJUALAN 5
7 RETUR PENJUALAN 1 12,500,000 12,500,000
10 PEMBELIAN 8 12,500,000 100,000,000
11 RETUR PEMBELIAN 2
13 PENJUALAN TUNAI 8
18 PENJUALAN 4
22 PEMEBELIAN 14 12,635,000 176,890,000

27 PENJUALAN 6
4
29 PEMBELIAN 10 12,400,000 124,000,000
 KARTU PERSEDIAAN
ITEM NUMBER :T 1301C
NAMA BARANG : PORTEGE 300

KELUAR SALDO
HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH
20 16,000,000 320,000,000
16,000,000 128,000,000 12 16,000,000 192,000,000
14 16,000,000 224,000,000
25 16,000,000 400,000,000
16,000,000 16,000,000 24 16,000,000 384,000,000
16,000,000 80,000,000 19 16,000,000 304,000,000
16,000,000 96,000,000 13 16,000,000 208,000,000
13 16,000,000 208,000,000
12 16,350,000 196,200,000
16,000,000 208,000,000 10 16,350,000 163,500,000
16,350,000 32,700,000
10 16,350,000 163,500,000
10 16,400,000 164,000,000

327,500,000

KARTU PERSEDIAAN
ITEM NUMBER : T 7102C
NAMA BARANG : SATELITE-M30

KELUAR SALDO
HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH
16 12,500,000 200,000,000
12,500,000 62,500,000 11 12,500,000 137,500,000
12 12,500,000 150,000,000
20 12,500,000 250,000,000
12,500,000 25,000,000 18 12,500,000 225,000,000
12,500,000 100,000,000 10 12,500,000 125,000,000
12,500,000 50,000,000 6 12,500,000 75,000,000
6 12,500,000 75,000,000
14 12,635,000 176,890,000
12,500,000 75,000,000 10 12,635,000 126,350,000
12,635,000 50,540,000
10 12,635,000 126,350,000
10 12,400,000 124,000,000

250,350,000
NAMA : ILHAM COMPUTER KODE : C001
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

NAMA : MAULANA COMPUTER KODE : C002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

NAMA : AKBAR COMPUTER KODE : C003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

NAMA: MAULIDA COMPUTER KODE : C004

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
NAMA: PT TIARA KODE : S001
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

NAMA: CV ANGGITA KODE : S002

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

NAMA : PT PUTRI KODE : S003

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT