PT.

HOPE
JURNAL PENYESUAIAN
1 JAN - 31 JAN 2020

Tanggal No Bukti COA Jurnal Deskripsi Debet

Credit
 PT. HOPE
JURNAL TRANSAKSI
1 JAN - 31 JAN 2020

Tanggal No Bukti COA Jurnal

1 Jan Sa.awal 1100 Cash On Hand
Sa.awal 1200 Cash In Bank
Sa.awal 1810 Land
Sa.awal 1820 Building
Sa.awal 1830 Office Equipment
Sa.awal 2200 Bank Loan
Sa.awal 3100 Capital

2-Jan SLL-103 1700 Inventory

SLL-103 2100 Account Payables – Vendor

2-Jan BBK-001 1840 Company Car

BBK-001 5900 Provision & Administration expense
BBK-001 2400 Financing Loan (Car)
BBK-001 1200 Cash In Bank

2-Jan BKK-001 1400 Prepaid Insurance

1100 Cash On Hand

2-Jan BBK-002 1500 Prepaid rent

BBK-002 1200 Cash In Bank

3-Jan BBK-003 2100 Account Payables – Vendor

BBK-003 1200 Cash In Bank

4-Jan BKK-002 1600 Supplies

BKK-002 1100 Cash On Hand

8-Jan HP-001 1300 Account Receivable

HP-001 4100 Sales
HP-001 5100 Cost of merchandise sold
HP-001 1700 Inventory

9-Jan BBM-001 1200 Cash In Bank

BBM-001 1300 Account Receivable

10-Jan HP-002 1300 Account Receivable

4100 Sales
5100 Cost of merchandise sold
1700 Inventory
11-Jan BBM-002 1200 Cash In Bank
BBM-002 1300 Account Receivable

11-Jan BKK-003 5800 Freight expense

1100 Cash On Hand

12-Jan BKM-001 1100 Cash On Hand

4200 service income

12-Jan BBM-003 1200 Cash In Bank

1300 Account Receivable

14-Jan BGS-023 1700 Inventory

2100 Account Payables – Vendor
#N/A
15-Jan BKK-004 5200 Salaries expense
1100 Cash On Hand

16-Jan BBK-004 2100 Account Payables – Vendor

1200 Cash In Bank

18-Jan HP-003 1100 Cash On Hand

4100 Sales
5100 Cost of merchandise sold
1700 Inventory

19-Jan HP-004 1300 Account Receivable

4100 Sales
5100 Cost of merchandise sold
1700 Inventory

20-Jan BKK-005 1200 Cash In Bank

1100 Cash On Hand

20-Jan BKK-006 5700 Telephone & Electricity expense

1100 Cash On Hand

23-Jan BBK-005 2100 Account Payables – Vendor

1200 Cash In Bank

25-Jan HP-005 1300 Account Receivable

4100 Sales
 5100 Cost of merchandise sold
1700 Inventory

26-Jan BBM-004 1200 Cash In Bank

1300 Account Receivable

27-Jan BBM-005 1200 Cash In Bank

1300 Account Receivable

28-Jan BBK-006 2100 Account Payables – Vendor

1200 Cash In Bank
#N/A
#N/A
E
NSAKSI
N 2020

Deskripsi Debet Credit

Saldo Awal 10,000,000
Saldo Awal 290,000,000
Saldo Awal 100,000,000
Saldo Awal 150,000,000
Saldo Awal 50,000,000
Saldo Awal 150,000,000
Saldo Awal 450,000,000

Pembelian inventory 255,000,000

Pembelian inventory 255,000,000

Pembelian mobil 155,000,000

Beban provisi 2,000,000
Kredit mobil 124,000,000
Bayar DP 33,000,000

Bayar asuransi 12 bln 2,250,000

Bayar asuransi 12 bln 2,250,000

Bayar sewa 12 bln 18,000,000

Bayar sewa 12 bln 18,000,000

Bayar utang 30,000,000

Bayar utang 30,000,000

Beli supplies 1,300,000

Beli supplies 1,300,000

Penjualan kredit - PT Uni 135,000,000

Penjualan kredit - PT Universal 135,000,000
Pengeluaran inventory 60,000,000
Pengeluaran inventory 60,000,000

Terima sebagian piutang 7,500,000

Terima sebagian piutang tgl 8 7,500,000

Penjualan kredit - PT Ma 75,000,000

Penjualan kredit - PT Maya 75,000,000
Pengeluaran inventory 67,500,000
Pengeluaran inventory 67,500,000
Terima piutang PT Unive 40,000,000
Terima piutang PT Universal 40,000,000

Bayar Ongkir 225,000

Bayar Ongkir 225,000

Jasa Service 15,000,000

Jasa Service 15,000,000

Terima piutang PT Maya 35,000,000

Terima piutang PT Maya 35,000,000

Beli kredit inventory -P 270,000,000

Beli kredit inventory -PT Bangsa 270,000,000

Bayar gaji karyawan 2,300,000

Bayar gaji karyawan 2,300,000

Bayar utang -PT Bangsa 10,000,000

Bayar utang -PT Bangsa 10,000,000

Penjualan tunai -PT Bar 46,000,000

Penjualan tunai -PT Baru 46,000,000
Inventory keluar 40,000,000
Inventory keluar 40,000,000

Jual kredit -PT Irene 82,900,000

Jual kredit -PT Irene 82,900,000
Inventory keluar 73,600,000
Inventory keluar 73,600,000

Setor ke bank 25,000,000

Setor ke bank 25,000,000

Bayar listrik, telp 800,000

Bayar listrik, telp 800,000

Bayar utang -PT Selular 30,000,000

Bayar utang -PT Selular 30,000,000

Jual kredit -PT Mega 48,000,000

Jual kredit -PT Mega 48,000,000
Inventory keluar 46,000,000
Inventory keluar 46,000,000

Terima piutang -PT Meg 36,000,000

Terima piutang -PT Mega 36,000,000

Terima piutang -PT Irene 50,000,000

Terima piutang -PT Irene 50,000,000
KARTU GUDANG - PERSEDIAAN
METODE: FIRST IN FIRST OUT (FIFO)

Nama inventory: THP-01: Laptop HP

Pembelian COGS Saldo
Tgl Uraian Qty Price Total Qty Price Total Qty
1-Jan Saldo Awal - -
2-Jan Beli 30 4,000,000 120,000,000 - 30
8-Jan Jual - 15 4,000,000 60,000,000 15
14-Jan Beli 30 4,300,000 129,000,000 - 15
- - 30
18-Jan Jual HP-003 - 10 4,000,000 40,000,000 5
- - 30
19-Jan Jual HP-004 - 5 4,000,000 20,000,000
- 2 4,300,000 8,600,000 28
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
60 249,000,000 32 ###

Nama inventory: TSS-01: Laptop Samsung

Pembelian COGS Saldo
Tgl Uraian Qty Price Total Qty Price Total Qty
1-Jan Saldo Awal - -
2-Jan Beli 30 4,500,000 135,000,000 - 30
10-Jan Jual - 15 4,500,000 67,500,000 15
14-Jan Beli 30 4,700,000 141,000,000 - 15
- - 30
19-Jan Jual HP-004 - 10 4,500,000 45,000,000 5
- - 30
25-Jan Jual HP-005 - 5 4,500,000 22,500,000
- 5 4,700,000 23,500,000 25
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
60 276,000,000 35 ### 150
 Saldo
Price Total
-
4,000,000 120,000,000
4,000,000 60,000,000
4,000,000 60,000,000
4,300,000 129,000,000
4,000,000 20,000,000
4,300,000 129,000,000
-
4,300,000 120,400,000
-
-
-
-
-
-
-
-
-
-

Saldo
Price Total
-
4,500,000 135,000,000
4,500,000 67,500,000
4,500,000 67,500,000
4,700,000 141,000,000
4,500,000 22,500,000
4,700,000 141,000,000
-
4,700,000 117,500,000
-
-
-
-
-
-
-
-
-
-
692,000,000
Account Number Account Name
1000 Current Asset
1100 Cash On Hand
1200 Cash In Bank
1300 Account Receivable
1400 Prepaid Insurance
1500 Prepaid rent
1600 Supplies
1700 Inventory
1799 Sub Total Current Asset
1800 Fixed Asset
1810 Land
1820 Building
1888 Accum Depreciation Exp-Building
1830 Office Equipment
1889 Accum Depreciation Exp-equipment
1840 Company Car
1890 Accum Depreciation Exp-car
1899 Sub Total Fixed Asset
2000 Liabilities
2100 Account Payables – Vendor
2200 Bank Loan
2400 Financing Loan (Car)
2499 Sub Total Liabilities
3000 Shareholders’ Equity
3100 Capital
3200 Retained Earnings
3699 Sub Total Equity
4000 Revenue
4100 Sales
4200 service income
4299 Total Revenue
5000 Expenses
5100 Cost of merchandise sold
5200 Salaries expense
5300 Rent expenses
5400 Interest expense
5500 Supplies expense
5600 Insurance expense
5700 Telephone & Electricity expense
5800 Freight expense
5900 Provision & Administration expense
5970 Depreciation expense-buildings
5980 Depreciation expense-equipment
5990 Depreciation expense-car
5999 Total Expenses