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  • PT Kapal Jurnal Umum Metode: Perpetual FIFO Tanggal Uraian P/R Debit Kredit

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    The document appears to be accounting records for a shipping company called PT Kapal. It includes journals, inventory cards, sales journals, cash receipt journals, purchase journals, and cash disbursement journals. The journals track company transactions by date, description, debit, and credit amounts in Rupiah. The inventory cards track purchases, cost of goods sold, and inventory quantities and values using either perpetual FIFO or perpetual average costing methods.

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    The document appears to be accounting records for a shipping company called PT Kapal. It includes journals, inventory cards, sales journals, cash receipt journals, purchase journals, and cash disbursement journals. The journals track company transactions by date, description, debit, and credit amounts in Rupiah. The inventory cards track purchases, cost of goods sold, and inventory quantities and values using either perpetual FIFO or perpetual average costing methods.

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    53 views14 pages

    PT Kapal Jurnal Umum Metode: Perpetual FIFO Tanggal Uraian P/R Debit Kredit

    Uploaded by

    Nor Azizah
    The document appears to be accounting records for a shipping company called PT Kapal. It includes journals, inventory cards, sales journals, cash receipt journals, purchase journals, and cash disbursement journals. The journals track company transactions by date, description, debit, and credit amounts in Rupiah. The inventory cards track purchases, cost of goods sold, and inventory quantities and values using either perpetual FIFO or perpetual average costing methods.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 14

    PT KAPAL

    JURNAL UMUM
    Metode: Perpetual FIFO

    Tanggal Uraian P/R Debit Kredit


    PT KAPAL
    JURNAL UMUM
    Metode: Perpetual Average

    Tanggal Uraian P/R Debit Kredit


    Kartu Persediaan Barang Dagang (FIFO)

    Pembelian Beban Pokok Penjualan Persediaan Barang Dagang


    Tgl
    Q P Total Q P Total Q P Total
    Kartu Persediaan Barang Dagang (AVERAGE)

    Pembelian Beban Pokok Penjualan Persediaan Barang Dagang


    Tgl
    Q P Total Q P Total Q P Total

    s
    PT KAPAL
    JURNAL UMUM
    DECEMBER 2014
    ( In Rupiah )
    EVIDEN NUMBER
    DATE (Tanggal) DESCRIPTION (Keterangan) Reff Debit Credit (Kredit)
    (No. Bukti)

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ................


    PT KAPAL
    JURNAL PENJUALAN
    NOV - DES 2014
    ( In Rupiah )

    DEBIT CREDIT
    INVOICE NO
    DATE (Tanggal) DESCRIPTION (Keterangan) FREIGHT PAID (Beban ACCOUNT RECEIVABLE SALES
    (No. Faktur)
    angkut Penjualan) (Piutang Dagang) (Penjualan)

    ACCOUNT NUMBER…………….

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ....................

    TOTAL TOTAL
    Penerimaan Kas

    ( In Rupiah )
    DEBIT CREDIT
    DATE OTHERS (lain-lain) ACCOUNT OTHERS ( Lain-lain)
    EVIDEN NUMBER ( No.Bukti) DESCRIPTION (Keterangan) CASH IN BANK
    (Tanggal ) ACCOUNT ACCOUNTS NO TOTAL RECEIVABLE ACCOUNT ACCOUNTS NO TOTAL
    (Kas)
    (Akun) (No Akun) (Jumlah) (Piutang dagang) (Akun) (No Akun) (Jumlah)

    TOTAL …………………
    ACCOUNT NUMBER………………….

    Date Signature RECAPITULATION (Rekapitulasi)


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO (No TOTAL ACC. NO (No TOTAL
    Akun) (Jumlah) Akun) (Jumlah)
    Posted By : ............ ....................

    TOTAL TOTAL
    JURNAL PEMBELIAN

    ( In Rupiah )

    INVOICE NO (No. DEBIT Account Payable ( Hutang Dagang )


    DATE (Tanggal) DESCRIPTION (Keterangan)
    Faktur) Merchandise Inventory ( Persediaan Barang Dagang ) HPP

    ACCOUNT NUMBER…………….

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ....................

    TOTAL
    PENGELUARAN KAS

    ( In Rupiah )
    DEBIT CREDIT
    EVIDEN NUMBER( Nomor CHECK NO OTHERS ( Lain - Lain ) OTHERS ( Lain - Lain )
    DATE ( Tanggal ) DESCRIPTION ( Keterangan ) ACCOUNT PAYABLE ( Hutang PURCHASE DISCOUNT ( Potongan CASH IN BANK
    Bukti ) ( Nomor Cek) ACC NO. ( No
    Dagang ) ACCOUNT ( Akun ) ACC NO. ( No Akun ) TOTAL Pembelian ) ( Kas ) ACCOUNT ( Akun ) TOTAL
    Akun )

    TOTAL …………………
    ACCOUNT NUMBER………………….

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ....................

    TOTAL TOTAL
    JURNAL UMUM

    ( In Rupiah )
    EVIDEN NUMBER
    DATE (Tanggal) DESCRIPTION (Keterangan) Reff Debit Credit (Kredit)
    (No. Bukti)

    Jumlah

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ................

    TOTAL TOTAL
    JURNAL PENJUALAN

    ( In Rupiah )

    DEBIT CREDIT
    INVOICE NO
    DATE (Tanggal) DESCRIPTION (Keterangan) FREIGHT PAID (Beban angkut ACCOUNT RECEIVABLE
    (No. Faktur) SALES (Penjualan)
    Penjualan) (Piutang Dagang)

    ACCOUNT NUMBER…………….

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ....................

    TOTAL TOTAL
    Penerimaan Kas

    ( In Rupiah )
    DEBIT CREDIT
    EVIDEN NUMBER OTHERS (lain-lain) ACCOUNT OTHERS ( Lain-lain)
    DATE (Tanggal ) DESCRIPTION (Keterangan) CASH IN BANK
    ( No.Bukti) ACCOUNTS NO RECEIVABLE ACCOUNTS NO
    (Kas) ACCOUNT (Akun) TOTAL (Jumlah) ACCOUNT (Akun) TOTAL (Jumlah)
    (No Akun) (Piutang dagang) (No Akun)

    TOTAL …………………
    ACCOUNT NUMBER………………….

    Date Signature RECAPITULATION (Rekapitulasi)


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO (No ACC. NO (No
    TOTAL (Jumlah) TOTAL (Jumlah)
    Akun) Akun)
    Posted By : ............ ....................

    TOTAL TOTAL
    JURNAL PEMBELIAN

    ( In Rupiah )

    DEBIT Account Payable ( Hutang


    INVOICE NO Dagang )
    DATE (Tanggal) DESCRIPTION (Keterangan) Merchandise Inventory ( Persediaan
    (No. Faktur) HPP
    Barang Dagang )

    ACCOUNT NUMBER…………….

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ....................

    TOTAL
    PENGELUARAN KAS

    ( In Rupiah )
    DEBIT CREDIT
    EVIDEN NUMBER( Nomor CHECK NO OTHERS ( Lain - Lain ) OTHERS ( Lain - Lain )
    DATE ( Tanggal ) DESCRIPTION ( Keterangan ) ACCOUNT PAYABLE ( Hutang PURCHASE DISCOUNT ( Potongan CASH IN BANK
    Bukti ) ( Nomor Cek) ACC NO. ( No
    Dagang ) ACCOUNT ( Akun ) ACC NO. ( No Akun ) TOTAL Pembelian ) ( Kas ) ACCOUNT ( Akun ) TOTAL
    Akun )

    ACCOUNT NUMBER………………….

    Date Signature RECAPITULATION


    DEBIT KREDIT
    Prepare By : ............. .................... ACC. NO TOTAL ACC. NO TOTAL

    Posted By : ............ ....................

    TOTAL TOTAL

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