PT.

X
REKONSILIASI BANK
BULAN JULI 2021
BANK ABC PT. X
Saldo Rp 6,404,600 Saldo

(+) (+)
Deposit In Transit Rp 1,916,150 Piutang Wasel
Kesalahan Pencatatan Rp 800,000 Pendapatan Bunga

(-) (-)
Outstanding Check Rp (576,250) Biaya Cetak Cek Rp 40,000
Kesalahan Pencatatan Rp 50,000
Kesalahan Pencatatan Rp 27,000
Biaya Penagihan Rp 20,000
NFS Check Rp 680,000

Total Rp 8,544,500 Total

 PT. PRATIWI
JURNAL PENYESUAIAN
BULAN JULI 2021
PT. X Tanggal Akun Debit
Rp 6,781,500 Kas Rp 2,580,000
7/31/2021 Piutang Wasel
Pendapatan Bunga
Rp 2,500,000 Penjualan Rp 50,000
7/31/2021
Rp 80,000 Kas
Cek Beredar Rp 27,000
7/31/2021
Kas
Biaya Penagihan Rp 20,000
7/31/2021
Kas
Cek Kosong Rp 680,000
7/31/2021
Kas
Biaya Cetak Rp 40,000
7/31/2021
Rp (817,000) Kas
Total Rp 3,397,000
Rp 8,544,500
TIWI
YESUAIAN
LI 2021
Debit Kredit
Rp 2,580,000
Rp 2,500,000
Rp 80,000
Rp 50,000
Rp 50,000
Rp 27,000
Rp 27,000
Rp 20,000
Rp 20,000
Rp 680,000
Rp 680,000
Rp 40,000
Rp 40,000
Rp 3,397,000 Rp 3,397,000
PERSEDIAAN BARANG X

Metode Fisik FIFO

Sejarah Pembelian Saldo awal +
Unit Harga Total 400 +
400 Rp25,000 Rp10,000,000 Rp10,000,000 +
600 Rp26,000 Rp15,600,000
1,000 Rp27,000 Rp27,000,000
900 Rp28,000 Rp25,200,000 595 Unit
2,500 Rp67,800,000 Unit Harga
595 Rp28,000

2305 Unit
Unit Harga Total
400 Rp25,000 Rp10,000,000
600 Rp26,000 Rp15,600,000
1000 Rp27,000 Rp27,000,000
305 Rp28,000 Rp8,540,000
2,305 Rp61,140,000

PERSEDIAAN BARANG X

Metode Fisik LIFO

Sejarah Pembelian Saldo awal +

Unit Harga Total 400 +
400 Rp25,000 Rp10,000,000 Rp10,000,000 +
600 Rp26,000 Rp15,600,000
1,000 Rp27,000 Rp27,000,000
900 Rp28,000 Rp25,200,000 595 Unit
2,500 Rp67,800,000 Unit Harga
195 Rp26,000
400 Rp25,000
2.305 Unit 595
Unit Harga Total
900 Rp28,000 Rp25,200,000
1,000 Rp27,000 Rp27,000,000
405 Rp26,000 Rp10,530,000
2,305 Rp62,730,000

PERSEDIAAN BARANG X

Metode Fisik Avarage

Sejarah Pembelian Saldo awal +

Unit Harga Total 400 +
 400 Rp25,000 Rp10,000,000 Rp10,000,000 +
600 Rp26,000 Rp15,600,000
1,000 Rp27,000 Rp27,000,000
900 Rp28,000 Rp25,200,000 595 Unit
2,500 Rp67,800,000 Unit Harga
595 Rp27,120

2.305 Unit
Unit Harga Total
900 Rp28,000 Rp25,200,000
1,000 Rp27,000 Rp27,000,000
405 Rp26,000 Rp10,530,000
2,305 Rp27,120 Rp62,511,600
 Metode PERPETUAL FIFO
Kartu Persedian X

Pembelian = Saldo Akhir HPP

TGL
2,500 = 595 2,305
Rp67,800,000 = Rp16,660,000 Rp61,140,000 01-07-22
02-07-22

595 Unit Sejarah Penjualan 05-06-22

Total Unit Harga Total
Rp16,660,000 700 Rp40,000 Rp28,000,000 06-07-22
200 Rp40,000 Rp8,000,000 07-07-22
700 Rp40,000 Rp28,000,000
200 Rp42,000 Rp8,400,000 15-07-22
500 Rp44,000 Rp22,000,000
2300 Rp94,400,000 20-07-22
24-07-22

30-07-22

30-07-22

Metode PERPETUAL LIFO

Pembelian = Saldo Akhir HPP Kartu Persedian X
2,500 = 595 2,305
Rp67,800,000 = Rp15,070,000 Rp62,730,000
TGL

Sejarah Penjualan 01-07-22

595 Unit Unit Harga Total 02-07-22
Total 700 Rp40,000 Rp28,000,000
Rp5,070,000 200 Rp40,000 Rp8,000,000 05-06-22
Rp10,000,000 700 Rp40,000 Rp28,000,000
Rp15,070,000 200 Rp42,000 Rp8,400,000 06-07-22
500 Rp44,000 Rp22,000,000 07-07-22
2300 Rp94,400,000
15-07-22

20-07-22

24-07-22

Pembelian = Saldo Akhir HPP

2,500 = 595 2,305 30-07-22
 Rp67,800,000 = Rp16,136,400 Rp62,511,600

595 Unit Sejarah Penjualan 30-07-22

Total Unit Harga Total
Rp16,136,400 700 Rp40,000 Rp28,000,000 30-07-22
200 Rp40,000 Rp8,000,000
700 Rp40,000 Rp28,000,000
200 Rp42,000 Rp8,400,000 Total
500 Rp44,000 Rp22,000,000
2300 Rp94,400,000
Metode PERPETUAL AVA
Kartu Persedian X

TGL

01-07-22
02-07-22

05-06-22
06-07-22
07-07-22

15-07-22
20-07-22
24-07-22

30-07-22
30-07-22
Metode PERPETUAL FIFO
Kartu Persedian X

IN OUT SALDO
QTY HARGA JUMLAH QTY HARGA JUMLAH QTY
400
600 26,000 15,600,000 600
1,000
700 40,000 28,000,000 300
300 26,000 7,800,000
200 26,000 5,200,000 100
1,000 27,000 27,000,000 1,000
1,100
100 26,000 2,600,000 400
600 27,000 16,200,000
200 27,000 5,400,000 200
900 28,000 25,200,000 900
1,100
200 27,000 5,400,000 600
300 28,000 8,400,000
5 28,000 140,000 595
67,800,000 79,140,000 595

Metode PERPETUAL LIFO

Kartu Persedian X

IN OUT SALDO
QTY HARGA JUMLAH QTY HARGA JUMLAH QTY
400
600 26,000 15,600,000 600
1,000
600 26,000 15,600,000 300
100 25,000 2,500,000
200 25,000 5,000,000 100
1,000 27,000 27,000,000 1,000
1,100
700 27,000 18,900,000 100
300
400
200 27,000 5,400,000 100
100
200
900 28,000 25,200,000 100
100
900
1,100
500 28,000 14,000,000 100
 100
400
600
5 28,000 140,000 100
100
395
595

67,800,000 61,540,000 595

Metode PERPETUAL AVARAGE

Kartu Persedian X

IN OUT SALDO
QTY HARGA JUMLAH QTY HARGA JUMLAH QTY
400
600 26,000 15,600,000 600
1,000
700 25,600 17,920,000 300
200 25,600 5,120,000 100
1,000 27,000 27,000,000 1,000
1,100
700 26,873 18,811,100 400
200 26,873 5,374,600 200
900 28,000 25,200,000 900
1,100
500 27,795 13,897,500 600
5 27,795 138,975 595
67,800,000 61,262,175 595
 Laporan Laba/ Rugi FIFO

SALDO Penjualan
HARGA JUMLAH Harga pokok penjualan :
25,000 10,000,000 Saldo awal
26,000 15,600,000 Pembelian
25,600,000 Persediaan akhir
26,000 7,800,000

26,000 2,600,000 Laba

27,000 27,000,000
29,600,000
27,000 10,800,000

27,000 5,400,000
28,000 25,200,000
30,600,000
28,000 16,800,000

28,000 16,660,000
16,660,000

SALDO Laporan Laba/ Rugi FIFO

HARGA JUMLAH
25,000 10,000,000 Penjualan
26,000 15,600,000 Harga pokok penjualan :
25,600,000 Saldo awal
26,000 7,800,000 Pembelian
Persediaan akhir
25,000 2,500,000
27,000 27,000,000
29,500,000 Laba
25,000 2,500,000
27,000 8,100,000
10,600,000
25,000 2,500,000
27,000 2,700,000
5,200,000
25,000 2,500,000
27,000 2,700,000
28,000 25,200,000
30,400,000
25,000 2,500,000
 27,000 2,700,000
28,000 11,200,000
46,800,000
25,000 2,500,000
27,000 2,700,000
28,000 11,060,000
16,260,000

16,260,000

SALDO Laporan Laba/ Rugi FIFO

HARGA JUMLAH
25,000 10,000,000 Penjualan
26,000 15,600,000 Harga pokok penjualan :
25,500 25,500,000 Saldo awal
25,600 7,680,000 Pembelian
25,600 2,560,000 Persediaan akhir
27,000 27,000,000
26,873 29,560,300
26,873 10,749,200 Laba
26,873 5,374,600
27,795 25,015,500
27,795 30,574,500
27,795 16,677,000
27,795 16,538,025
16,538,025
 Rp94,400,000

10,000,000
67,800,000
- 16,660,000
61,140,000

Rp33,260,000

Rp94,400,000

10,000,000
67,800,000
16,260,000
94,060,000

Rp340,000
Rp94,400,000

10,000,000
67,800,000
16,538,025
94,338,025

Rp61,975
 A.
TOTAL JATUH TEMPO 01-30 31-60
Rp500,000,000 Rp350,000,000 Rp50,000,000 Rp60,000,000

1% 2% 3%
Rp9,050,000 Rp3,500,000 Rp1,000,000 Rp1,800,000

Rp9,050,000 - Rp6,000,000 =

B.
KETERANGAN DEBET KREDIT
Kerugian Piutang Rp3,050,000
Cadangan kerugian piutang Rp3,050,000

(untuk mencatat taksiran kerugian piutang)

C.
Total Piutang Rp500,000,000
Cadangan kerugian piutang Rp6,000,000

Piutang Dagang bersih Rp494,000,000

 61-90 90 LEBIH
Rp25,000,000 Rp15,000,000

5% 10%
Rp1,250,000 Rp1,500,000

Rp3,050,000

-
a. Garis Lurus

Biaya Depresiasi = Harga Perolehan -

Taksiran Umur Ekonomis

= Rp25,000,000 -
5 Tahun

= Rp20,000,000
5
= Rp4,000,000

Tarif = 100% = 20%

5

Tahun Tarif Nilai Buku

Biaya DEP Akumulasi
Depreciable Cost Tahunan Depresiasi
Rp 25,000,000
2021 Rp 20,000,000 20% Rp 4,000,000 Rp 4,000,000 Rp 21,000,000
2022 Rp 20,000,000 20% Rp 4,000,000 Rp 8,000,000 Rp 17,000,000
2023 Rp 20,000,000 20% Rp 4,000,000 Rp 12,000,000 Rp 13,000,000
2024 Rp 20,000,000 20% Rp 4,000,000 Rp 16,000,000 Rp 9,000,000
2025 Rp 20,000,000 20% Rp 4,000,000 Rp 20,000,000 Rp 5,000,000
31 Des 2021 : Biaya Depresiasi Rp 4,000,000
Akumulasi Depresiasi Rp 4,000,000
31 Des 2022 : Biaya Depresiasi Rp 4,000,000
Akumulasi Depresiasi Rp 4,000,000
31 Des 2023 : Biaya Depresiasi Rp 4,000,000
Akumulasi Depresiasi Rp 4,000,000
31 Des 2024 : Biaya Depresiasi Rp 4,000,000
Akumulasi Depresiasi Rp 4,000,000
31 Des 2025 : Biaya Depresiasi Rp 4,000,000
Akumulasi Depresiasi Rp 4,000,000
 b. Unit Aktivitas

Taksiran Nilai Sisa Biaya Depresiasi Per Jam = Harga Perolehan

nomis Tak

Rp 5,000,000 = Rp25,000,000

= Rp20,000,000
Rp 30

= Rp 67

Aktivitas Tahun Biaya DEP

Tahun
TSB Per JAM
Biaya DEP
Tahunan

2021 70,000 Rp 67 Rp 4,666,667

2022 70,000 Rp 67 Rp 4,666,667
2023 60,000 Rp 67 Rp 4,000,000
2024 50,000 Rp 67 Rp 3,333,333
2025 50,000 Rp 67 Rp 3,333,333
31 Des 2021: Biaya Depresiasi
Akumulasi Depresiasi
31 Des 2022 : Biaya Depresiasi
Akumulasi Depresiasi
31 Des 2023 : Biaya Depresiasi
Jurnal

Jurnal

Akumulasi Depresiasi
31 Des 2024: Biaya Depresiasi
Akumulasi Depresiasi
31 Des 2024: Biaya Depresiasi
Akumulasi Depresiasi
 c.

Harga Perolehan - Taksiran Nilai Sisa

Taksiran Total jam Pemakian

Rp25,000,000 - Rp 5,000,000
Rp 300,000

Rp20,000,000
300,000

/Jam

Nilai Buku
Akumulasi
Depresiasi
Rp 25,000,000
Rp 4,666,667 Rp 20,333,333
Rp 9,333,333 Rp 15,666,667
Rp 13,333,333 Rp 11,000,000
Rp 16,666,667 Rp 6,333,333
Rp 20,000,000 Rp 5,000,000
Rp 4,666,667
Rp 4,666,667
Rp 4,666,667
Rp 4,666,667 Jurnal
Rp 4,000,000
Rp 4,000,000
Rp 3,333,333
Rp 3,333,333
Rp 3,333,333
Rp 3,333,333
Saldo Menurun
Total Tarif DDB = 40%

Biaya DEP Akumulasi

Tahun Nilai Buku Awal Tarif DDB Nilai Buku
Tahunan Depresiasi

Rp 25,000,000
2021 Rp 25,000,000 40% Rp 10,000,000 Rp 10,000,000 Rp 15,000,000
2022 Rp 15,000,000 40% Rp 6,000,000 Rp 16,000,000 Rp 9,000,000
2023 Rp 9,000,000 40% Rp 3,600,000 Rp 19,600,000 Rp 5,400,000
2024 Rp 5,400,000 40% Rp 2,160,000 Rp 21,760,000 Rp 3,240,000
2025 Rp 3,240,000 -Rp 1,760,000 Rp 20,000,000 Rp 5,000,000
31 Des 2021: Biaya Depresiasi Rp 10,000,000
Akumulasi Depresiasi Rp 10,000,000
31 Des 2022 : Biaya Depresiasi Rp 6,000,000
Akumulasi Depresiasi Rp 6,000,000
31 Des 2023 : Biaya Depresiasi Rp 3,600,000
Akumulasi Depresiasi Rp 3,600,000
31 Des 2024: Biaya Depresiasi Rp 2,160,000
Akumulasi Depresiasi Rp 2,160,000
31 Des 2024: Biaya Depresiasi -Rp 1,760,000
Akumulasi Depresiasi -Rp 1,760,000