NAMA: M.

Riza Ramadhan
NPM: 1741031031

Jurnal Kas Kecil

Tanggal Kode Akun Jumlah Petty Cash
2 Store Supplies 800,000 800,000
5 Accured Expense 450,000 450,000
7 Accured Expense 750,000 750,000
8 Accured Expense 475,000 475,000
16 Maintance and Repair 550,000 550,000

3,025,000 3,025,000

Jurnal Pembelian
Tanggal Deskripsi Merch in PPN
5 PT Nusa Indah 15,000,000 1,500,000 16,500,000
13 PT Dian Persada 25,200,000 2,520,000 27,720,000

40,200,000 4,020,000 44,220,000

Jurnal Penjualan
Tanggal Deskripsi Acc Recv Cogs Sales
4 Tk Benua Jaya 32,485,000 19,000,000 29,500,000
8 Tk Serasi 15,110,000 8,800,000 13,600,000
14 Tk Angel 18,845,000 11,000,000 17,000,000
20 Tk Kencana 24,235,000 13,500,000 22,000,000

90,675,000 52,300,000 82,100,000

jurnal Penerimaan Kas

Tanggal Deskripsi Cash Acc No Acc lain
5 tk kencana 17,424,000 sales discount
9 jual tunai 15,011,400 sales discount

11 jual kendaraan 49,000,000 akm dep kendar

gain/loss sales
12 tk serasi 16,500,000

Jumlah 97,935,400

Jurnal Pengeluaran Kas

Tanggal Deskripsi acc pay acc no acc lain
9 pt dian persada 33,000,000
10 kas kecil petty cash
13 pajak value added
income tax
 20 pt nusa indah 23,100,000 Late Fee Expand
26 hutang bank Bank BNI
interset expans
30 gaji wages & salary

56,100,000

Kartu Barang
Tanggal Beli
des Ket qty harga total
1 Saldo Awal
4 Penjualan
5 Pembelian 10 600,000 6,000,000
5 Retur Pembelian
9 Penjualan
9 Penjualan Tunai
13 Pembelian 20 600,000 12,000,000
14 Penjualan
20 Penjualan

General Jurnal
Tanggal Deskripsi Debit Kredit
DES 4 cost of goods sold 19,000,000
merchandise inventory 19,000,000
(toko benua jaya)

5 Acc Payable 2,420,000

merchandise inventory 2,200,000
Vat in 220,000
(toko nusa indah)

9 cost of goods sold 8,800,000

merchandise inventory 8,800,000
(toko serasi)

9 cost of goods sold 9,000,000

merchandise inventory 9,000,000
(penjualan tunai)

14 cost of goods sold 11,261,905

merchandise inventory 11,261,905
(toko angel)

20 cost of goods sold 13,892,857

merchandise inventory 13,892,857
(toko Kencana)
 25 Sales Retrun 800,000
Vat out 80,000
Account Recv 880,000
merchandise inventory 526,190
cost of goods sold 526,190
(toko kencana)
Total 65,780,952 65,780,952
Freight Coll PPN Merch Inv
35,000 2,950,000 19,000,000
150,000 1,360,000 8,800,000
145,000 1,700,000 11,000,000
35,000 2,200,000 13,500,000

365,000 8,210,000 52,300,000

Amount Acc recv acc no acc lain amount

176,000 17,600,000
276,000 sales 13,800,000
value adde 1,352,400
freight coll 135,000
38,000,000 vehicles 96,000,000
9,000,000
16,500,000

47,452,000 34,100,000 111,287,400

amount purchase disc acc no acc lain amount cash

660,000 32,340,000
2,475,000 2,475,000
8,500,000 value adde 4,000,000 4,625,000
125,000
 231,000 23,331,000
9,849,682 11,000,000
1,150,318
13,250,000 income tax 116,200 12,633,800
Employee r 500,000
35,581,000 660,000 4,616,200 86,404,800

Jual nilai hpp Saldo nilai persediaan

qty harga total qty harga total
70 600,000 42,000,000
15 600,000 9,000,000 55 600,000 33,000,000
65 600,000 39,000,000
2 600,000 1,200,000 63 600,000 37,800,000
8 600,000 4,800,000 45 600,000 33,000,000
10 600,000 6,000,000 45 600,000 27,000,000
65 600,000 39,000,000
600,000 6,000,000 55 600,000 33,000,000
10 600,000 6,000,000 45 600,000 27,000,000

TOTAL 27,000,000