PT.

Amar Sejahtera
Jurnal Umum
Maret 20..
PERPETUAL Dalam ribuan rupiah
TANGGAL AKUN REF DEBIT KREDIT
20.. 2 Account Receivable Rp 18,900
Maret Sales Rp 18,900
COGS Rp 13,300
Merchandise Inventory Rp 13,300

3 Cash Rp 12,031
Sales Rp 11,350
Vat-out Rp 681
COGS Rp 7,000
Merchandise Inventory Rp 7,000
(Pajak = 6% x 11.350 = 681)
(Cash = 11.350 + 681 = 12.031)

4 Account Receivable Rp 55,400

Sales Rp 55,400
COGS Rp 33,200
Merchandise Inventory Rp 33,200

5 Cash/Bank Rp 31,800
Sales Rp 30,000
Vat-out Rp 1,800
COGS Rp 19,400
Merchandise Inventory Rp 19,400
(Pajak = 6% x 30.000 = 1.800)
(Cash = 30.000+1.800 = 31.800)

12 Cash Rp 18,711
Sales discount Rp 189
Account Receivable Rp 18,900
(discount = 1% x18.900 = 189)

14 Cash/Bank Rp 13,700
Sales Rp 13,700
COGS Rp 8,350
Merchandise Inventory Rp 8,350

16 Account Receivable Rp 27,500

Sales Rp 27,500
COGS Rp 16,000
Merchandise Inventory Rp 16,000

18 Sales return & allowances Rp 4,800

 Account Receivable Rp 4,800
Merchandise Inventory Rp 2,900
COGS Rp 2,900

19 Account Receivable Rp 8,250

Sales Rp 8,250
Account Receivable Rp 75
Cash Rp 75
COGS Rp 5,000
Merchandise Inventory Rp 5,000

26 Cash Rp 22,473
Sales discount Rp 227
Account Receivable Rp 22,700
AR = (27.500-4800 = 22.700)
Discount = (22.700*1%=227)

28 Cash Rp 8,160
Sales discount Rp 165
Account Receivable Rp 8,325
AR = (8.250+75=8.325)
Discount = (2% x 8.250=165)

31 Cash Rp 55,400
Account Receivable Rp 55,400

31 Freight out Rp 5,600

Cash Rp 5,600
PERIODIK
AKUN REF DEBIT KREDIT
Account Receivable Rp 18,900 David
Sales Rp 18,900

Cash Rp 12,031 Maria

Sales Rp 11,350
Vat-out Rp 681

Account Receivable Rp 55,400 Desy

Sales Rp 55,400

Cash Rp 31,800 Ari Indah

Sales Rp 30,000
Vat-out Rp 1,800

Cash Rp 18,711 Dwisnu

Sales discount Rp 189
Account Receivable Rp 18,900

Cash/Bank Rp 13,700 Wita

Sales Rp 13,700

Account Receivable Rp 27,500 Rafsanjani

Sales Rp 27,500

Sales return & allowances Rp 4,800 Sri indah

 Account Receivable Rp 4,800

Account Receivable Rp 8,250 Anugrah Ika

Sales Rp 8,250 Elna
Account Receivable Rp 75
Cash Rp 75

Cash Rp 22,473 Roudhah

Sales discount Rp 227
Account Receivable Rp 22,700

Cash Rp 8,160 Elna

Sales discount Rp 165
Account Receivable Rp 8,325

Cash Rp 55,400 Dira

Account Receivable Rp 55,400

Freight out Rp 5,600 M. Adillah

Cash Rp 5,600
Anugrah Ika
 Toko Liverpool
Jurnal Umum
Juni 2019
PERPETUAL Dalam ribuan rupiah
TANGGAL AKUN REF DEBIT KREDIT
2019 1 Merchandise Inventory Rp 3,600
Juni Vat-in Rp 360
Cash Rp 3,960
Pajak (10% x 3.600 = 360)
MI (6x600=3.600)

2 Rent expense Rp 1,600

Cash Rp 1,600

3 MI Rp 30,000
Vat-in Rp 3,000
AP Rp 33,000
Pajak (10%x30.000=3.000)
MI (50x600=30.000)

4 AP Rp 1,320
MI Rp 1,200
Vat-in Rp 120
Pajak(10%x1200=120)
MI (2x600=1.200)

4 Cash Rp 7,700
Sales Rp 7,000
Vat-out Rp 700
COGS Rp 6,000
MI Rp 6,000
Sales (10x700=7.000)
Pajak (10%x7.000 = 700)

5 AR Rp 29,700
Sales Rp 27,000
Vat-out Rp 2,700
COGS Rp 21,600
MI Rp 21,600
Freight-out Rp 50
Cash Rp 50
Sales (36*750 = 27.000)
Pajak (10% x 27.000=2700)

6 AP Rp 31,680
Cash Rp 31,104
MI Rp 576
 AP (33.000-1.320= 31.680)
MI (30.000-1.200= 28.800)
Diskon = (2% x 28.800 = 576)

7 Cash Rp 29,160
Sales Discount Rp 540
AR Rp 29,700
Diskon = (2% x 27.000 = 540)

8 MI Rp 1,819
VAT-IN Rp 181
Cash Rp 2,000
Pajak = 10/110 x 2.000 = 181
MI = 2.000 - 181 = 1818

9 MI Rp 14,546
VAT-IN Rp 1,454
AP Rp 16,000

10 Cash Rp 8,250
Sales Rp 7,500
VAT-OUT Rp 750
COGS Rp 6,000
MI Rp 6,000

12 AR Rp 18,000
Sales Rp 16,364
VAT-OUT Rp 1,636
COGS Rp 12,000
MI Rp 12,000
Pajak = 10/110 x 18.000 = 1.636
Sales = 18.000 - 1636 = 16.364

13 Sales return & allowances Rp 1,500

Vat-out Rp 150
AR Rp 1,650
MI Rp 1,000
COGS Rp 1,000

15 Salary expense Rp 3,000

Cash Rp 3,000

20 Cash Rp 16,053
Sales Discount Rp 297
AR Rp 16,350

Sales lama 16364

 Retur 1500
Sales baru 14864
Diskon 297.28
AR lama 18000
Retur 1650
AR baru 16350

25 AP Rp 16,000
Cash Rp 16,000

30 Utility expense Rp 1,000

Cash Rp 1,000
PERIODIK
AKUN REF DEBIT KREDIT
Purchase Rp 3,600 Maria
Vat-in Rp 360
Cash Rp 3,960

Rent expense Rp 1,600 Wita

Cash Rp 1,600

Purchase Rp 30,000 Desy

Vat-in Rp 3,000
AP Rp 33,000

AP Rp 1,320 Dwisnu
Purchase return&allowance Rp 1,200
Vat-in Rp 120

Cash Rp 7,700 David

Sales Rp 7,000
Vat-out Rp 700

AR Rp 29,700 Dira
Sales Rp 27,000
Vat-out Rp 2,700
Freight-out Rp 50
Cash Rp 50

AP Rp 31,680
Cash Rp 31,104
Purchase Discount Rp 576
Cash Rp 29,160 Dwisnu
Sales Discount Rp 540
AR Rp 29,700

Purchase Rp 1,819 Maria

VAT-IN Rp 181
Cash Rp 2,000

Purchase Rp 14,546 Dina

VAT-IN Rp 1,454
AP Rp 16,000

Cash Rp 8,250 Tri Yudha

Sales Rp 7,500 Wita
VAT-OUT Rp 750 Suniati
Maria

AR Rp 18,000 Ari
Sales Rp 16,364
VAT-OUT Rp 1,636

Sales return & allowances Rp 1,500 David

Vat-out Rp 150
AR Rp 1,650

Salary expense Rp 3,000

Cash Rp 3,000

Cash Rp 16,053 Anugrah Ika

Sales Discount Rp 297 Maria
AR Rp 16,350
AP Rp 16,000 Sri Indah
Cash Rp 16,000 Desy

Utility expense Rp 1,000 Rahmadiana

Cash Rp 1,000
Anugrah Ika
Rahmadiana