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  • Pt. Tiga Serangkai Jurnal Penjualan Periode September 2018 Tanggal Akun Ref Debit Kredit

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    Dini Dinut
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    The document is a sales journal of PT. Tiga Serangkai for September 2018. It records sales transactions with customers such as CV. Jaya, CV. Indah, and Toko Anita. For each transaction, it shows the debit and credit amounts for accounts receivable, sales, and cost of goods sold based on 90% of sales. It also shows collection of cash from Toko Anita and the recording of discounts.

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    praktikum akuntansi keuangan menengah

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    bab 3 part 1

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    The document is a sales journal of PT. Tiga Serangkai for September 2018. It records sales transactions with customers such as CV. Jaya, CV. Indah, and Toko Anita. For each transaction, it shows the debit and credit amounts for accounts receivable, sales, and cost of goods sold based on 90% of sales. It also shows collection of cash from Toko Anita and the recording of discounts.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    618 views10 pages

    Pt. Tiga Serangkai Jurnal Penjualan Periode September 2018 Tanggal Akun Ref Debit Kredit

    Uploaded by

    Dini Dinut
    The document is a sales journal of PT. Tiga Serangkai for September 2018. It records sales transactions with customers such as CV. Jaya, CV. Indah, and Toko Anita. For each transaction, it shows the debit and credit amounts for accounts receivable, sales, and cost of goods sold based on 90% of sales. It also shows collection of cash from Toko Anita and the recording of discounts.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 10

    PT.

    TIGA SERANGKAI
    JURNAL PENJUALAN
    PERIODE SEPTEMBER 2018

    Tanggal Akun Ref Debit Kredit


    Sep-18 2 Piutang usaha Rp. 15.3000.000
    penjualan Rp. 17.000.000
    HPP Rp. 15.300.000
    (17.000.000 x 90%)
    persediaan Rp. 15.300.000
    CV.JAYA 4 Piutang usaha Rp. 28.400.000
    penjualan Rp. 28.400.000
    HPP Rp. 25.560.000
    (28.400.000 x 90%)
    persediaan Rp. 25.560.000

    CV.Indah 4 Piutang usaha Rp. 35.600.000


    penjualan Rp. 35.600.000
    HPP Rp. 32.040.000
    (35.600.000 x 90%)
    persediaan Rp. 32.040.000

    Toko Anita 8 kas Rp. 43.000.000


    piutang penjualan Rp. 42.140.000
    potongan penjualan Rp. 860.000
    (43.000.000 x 2%)
    15 Piutang usaha Rp. 74.000.000
    penjualan Rp. 74.000.000
    HPP Rp. 66.600.000
    (74.000.000 x 90%)
    persediaan Rp. 66.600.000

    18 Piutang usaha Rp. 38.000.000


    penjualan Rp. 38.000.000
    HPP Rp. 32.200.000
    (38.000.000 x 90%)
    persediaan Rp. 32.200.000

    19 Piutang usaha Rp. 52.200.000


    penjualan Rp. 52.200.000
    HPP Rp. 46.980.000
    (52.200.000 x 90%)
    persediaan Rp. 46.980.000
    22 Piutang usaha Rp. 36.200.000
    penjualan Rp. 36.200.000
    HPP Rp. 32.580.000
    (36.200.000 x 90%)
    persediaan Rp. 32.580.000

    26 Piutang usaha Rp. 58.000.000


    penjualan Rp. 58.000.000
    HPP Rp. 52.200.000
    (58.000.000 x 90%)
    persediaan Rp. 52.200.000

    29 Piutang usaha Rp. 18.800.000


    penjualan Rp. 18.800.000
    HPP Rp. 16.920.000
    (18.800.000 x 90%)
    persediaan Rp. 16.920.000
    Intruksi : 1. Mencatat transaksi penjualan bulan september

    Nama : Sulistiyani
    Nim : 18101021047
    Class : akuntansi A1(Semester IV)
    " PRAKTIKUM AKM 1"
    PT. TIGA SERANGKAI
    JURNAL UMUM
    PERIODE SEPTEMBER 2018

    Tanggal Akun Ref Debit Kredit


    Sep-18 1 kas Rp. 28.000.000
    wesel tagih Rp. 32.400.000
    piutang usaha Rp. 60.400.000

    2 kas Rp. 20.000.000


    wesel tagih Rp. 65.000.000
    piutang usaha Rp. 85.000.000
    4 kas Rp. 72.600.000
    piutang wesel tagih Rp. 66.000.000
    pendapatan bunga Rp. 6.600.000
    (66.000.000 x 10%)
    6 retur dan potongan penjualan Rp. 860.000
    piutang usaha Rp. 860.000
    persediaan barang dagang Rp. 774.000
    HPP (90% x 860.000) Rp. 774.000
    9 penjualan Rp. 720.000
    piutang usaha Rp. 720.000
    persediaan Rp. 648.000
    HPP (90% x 720.000) Rp. 648.000

    10 cadangan kerugian piutang Rp. 8.800.000


    piutang usaha Rp. 8.800.000

    12 kas Rp. 17.000.000


    piutang penjualan Rp. 16.600.000
    retur dan potongan penjualan Rp. 340.000
    (17.000.000 x 2%)

    15 Retur penjualan Rp. 500.000


    piutang Rp. 500.000

    16 kas Rp. 28.400.000


    piutang Rp. 28.400.000

    18 kas Rp. 43.000.000


    piutang Rp. 42.140.000
    retur dan potongan penjualan Rp. 860.000
    (43.000.000 x 2%)

    kas Rp. 45.228.800


    wesel tagih Rp. 38.000.000
    pendapatan bunga Rp. 7.228.800
    ( 45.180.000 x 16%)

    19 kas Rp. 35.600.000


    piutang Rp. 35.600.000

    23 kas Rp. 55.200.000


    wesel tagih Rp. 48.000.000
    pendapatan bunga Rp. 7.200.000
    ( 48.000.000 x 15%)

    24 piutang lain - lain Rp. 5.900.000


    beban gaji karyawan Rp. 2.300.000
    ( 8.200.000 - 2.300.000)
    kas Rp. 8.200.000
    25 beban gaji Rp. 50.000.000
    piutang pegawai Rp. 5000.000
    kas Rp. 45.000.000
    26 kas Rp. 43.760.000
    wesel tagih Rp. 38.000.000
    pendapatan bunga Rp. 5.760.000
    (36.000.000 x 16%)

    28 piutang usaha Rp. 6.000.000


    cadangan kerugian piutang Rp. 6.000.000
    kas Rp. 6.000.000
    piutang Rp. 6.000.000

    30 kas Rp. 32.724.000


    wesel tagih Rp. 32.400.000
    pendapatan bunga Rp. 324.000
    (32.400.000 x 1%) 1% diambil dari bln september saja
    kas Rp. 19.772.800
    pendapatan bunga Rp. 19.772.800
    (jumlahnya dari seluruh pendaptan bln september )
    Intruksi : 2. Mencatat transaksi lainnya

    Nama : Sulistiyani
    Nim : 18101021047
    Class : akuntansi A1(Semester IV)
    " PRAKTIKUM AKM 1"
    PT. TIGA SERANGKAI
    DAFTAR UMUR PIUTANG
    PERIODE SEPTEMBER 2018
    No Pelanggan Belum Jatuh Tempo 0 - 30 hari
    1 Toko Cahya - Rp. 18.500.000
    2 Toko Arga - Rp. 54.000.000
    3 Toko Anita Rp. 104.000.000 -
    4 Toko Raya Rp. 74.000.000 -
    5 Toko rasid Rp. 89.900.000 Rp. 56.800.000
    6 CV Indah Rp. 58.000.000 Rp. 60.400.000
    7 Toko Merdeka - -
    Total Rp. 325.900.000 189.700.000
    Presentase Cadangan Kerugian Piutang 0% 1%
    Saldo Akhir Cadangan Kerugian Piutang 0 Rp. 1.897.000
    Intruksi : 3. Buatlah daftar umur piutang ( aging

    31 - 60 hari 61 - 90 hari 91 - 180 hari > 180 hari


    - Rp. 48.000.000 - -
    Rp. 36.000.000 - - -
    - - - -
    - - - -
    - - - -
    - - - -
    Rp. 66.000.000 - - -
    Rp. 102.000.000 Rp. 48.000.000 - -
    3% 6% 12% -
    Rp. 3.060.000 Rp. 2.880.000 -
    3. Buatlah daftar umur piutang ( aging receivables schedule ) per 30 september 2018 dengan format pada kertas kerja.

    saldo Nama : Sulistiyani


    Rp. 66.500.000 Nim : 18101021047
    Rp. 90.000.000 Class : akuntansi A1(Semester IV)
    Rp. 104.000.000 " PRAKTIKUM AKM 1"
    Rp. 74.000.000
    Rp. 146.700.000
    Rp. 118.400.000
    Rp. 66.000.000
    Rp. 563.600.000
    -
    Rp. 7.837.000
    mat pada kertas kerja.

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