Deie 7 Gitareta Amaranggana A.

H
Fches 7 F
DKI 7 40011419650194'
Iete Fuhiej 7 Praktikum Akuntansi Keuangan Men
Qu`es 7 Praktikum 04 Persediaan
engaj 1
 PT TIGA SERANGKAI
BUKU BESAR Halaman
PERSEDIAAN KAIN POLOS Kode Akun
TanggalAkun Ref Debit (Rp) Kredit (Rp)
1 Saldo
2 Pembelian Rp27,000,000
3 Penjualan Kredit
Rp32,905,000
5 Pembelian Rp 59,500,000
5 Penjualan Kredit Rp 29,395,000
7 Retur Pembelian Rp 17,500,000
10 Penjualan Kredit Rp 35,000,000
15 Pembelian Rp 39,000,000
Dec-18
16 Penjualan Kredit Rp 39,300,000
18 Pembelian Rp 34,425,000
20 Penjualan Kredit Rp 37,560,000
23 Pembelian Rp 46,900,000
24 Retur Penjualan Rp 2,295,000
27 Penjualan Kredit Rp 43,126,000
28 Pembelian Rp 37,675,000

PT TIGA SERANGKAI
BUKU BESAR Halaman
PERSEDIAAN KAIN KAOS Kode Akun
Tanggal Akun Ref Debit (Rp) Kredit (Rp)
1 Saldo
2 Pembelian Rp 10,000,000
2 Penjualan tunai Rp 8,200,000
4 Penjualan tunai Rp 7,700,000
7 Retur Penjualan Rp 5,800,000
12 Pembelian Rp 13,000,000

Dec-18 13 Penjualan Rp 13,300,000

21 Pembeliantunai Rp 20,600,000
26 Pembelian Rp 8,025,000
27 Penjualan tunai Rp 17,072,000
28 Pembelian Rp 10,700,000
29 Penjualan tunai Rp 16,274,000
 :
:
Saldo (Rp)
Rp 32,500,000
Rp 59,500,000
Rp 26,595,000
Rp 86,095,000
Rp 56,700,000
Rp 39,200,000
Rp 4,200,000
Rp 43,200,000
Rp 3,900,000
Rp 38,325,000
Rp 765,000
Rp 47,665,000
Rp 49,960,000
Rp 6,834,000
Rp44,509,000

:
:
Saldo (Rp)
Rp15,000,000
Rp25,000,000
Rp16,800,000
Rp9,100,000
Rp14,900,000
Rp27,900,000
Rp14,600,000

Rp 35,200,000
Rp 43,225,000
Rp Rp26,153,000
Rp 36,853,000
20,579,000

PT TIGA SERANGKAI
KARTU PERSEDIAAN KAIN KAOS
TAHUN 2018
Masuk Keluar
Tanggal Harga/ Unit Harga/ Unit
Unit Total (Rp) Unit Total (Rp)
(Rp) (Rp)
30-Nov-18
2-Dec-18 200 Rp 50,000 Rp 10,000,000
2-Dec-18 164 Rp 50,000 Rp 8,200,000
4-Dec-18 154 Rp 50,000 Rp 7,700,000
7-Dec-18 -116 Rp 50,000 -Rp 5,800,000
12-Dec-18 250 Rp 52,000 Rp 13,000,000

13-Dec-18 266 Rp 50,000 Rp 13,300,000

21-Dec-18 400 Rp 51,500 Rp 20,600,000

26-Dec-18 150 Rp53,500Rp8,025,000

27-Dec-18 32 Rp 50,000 Rp 1,600,000

250 Rp 52,000 Rp 13,000,000
48 Rp 51,500 Rp 2,472,000

28- Dec-18 200 Rp 53,500 Rp 10,700,000

29- Dec-18 316 Rp 51,500 Rp 16,274,000

Saldo Tanggal
Harga/ Unit Dec-182
Unit Total (Rp)
(Rp)
300 Rp 50,000 Rp 15,000,000
500 Rp 50,000 Rp 25,000,000
336 Rp 50 000 Rp 16 800 000
182 Rp 50,000 Rp 9,100,000
298 Rp 50,000 Rp 14,900,000
298 Rp 50,000 Rp 14,900,000
0 Rp - Rp -
32 Rp 50,000 Rp 1,600,000 4
32 Rp 50,000 Rp 1,600,000
250 Rp 52,000 Rp 13,000,000
32 Rp 50,000 Rp 1,600,000
0 Rp - Rp -
250 Rp 52,000 Rp 13,000,000 7
400 Rp 51,500 Rp 20,600,000
32 Rp 50,000 Rp 1,600,000
0 Rp - Rp -

12
-16 Rp 51,500 -Rp 824,000
0 Rp - Rp -
150 Rp 53,500 Rp 8,025,000 13
350 Rp 51,500 Rp 18,025,000
-166 Rp 51,500 -Rp 8,549,000
36 Rp 51,500 Rp 1,854,000
-130 -Rp 6,695,000
21

26

27

28

29
 PT TIGA SERANGKAI
JURNAL UMUM
PERIODE DESEMBER 2018
Akun Ref Debit (Rp) Kredit (Rp)

Persediaan Barang Dagang Rp 10,000,000

Utang Dagang Rp 10,000,000

Piutang Dagang Rp 16,400,000

Penjualan Rp 16,400,000
Beban Pokok Penjualan Rp 8,200,000
Persediaan Barang Dagang Rp 8,200,000

Piutang Dagang Rp 15,400,000

Penjualan Rp 15,400,000
Beban Pokok Penjualan Rp 7,700,000
Persediaan Barang Dagang Rp 7,700,000
Persediaan Barang Dagang Rp 5,800,000
Beban Pokok Penjualan Rp 5,800,000
Retur Penjualan Rp 11,600,000
Piutang Dagang Rp 11,600,000

Persediaan Barang Dagang Rp 13,000,000

Utang Dagang Rp 13,000,000

Piutang Dagang Rp 27,930,000

Penjualan Rp 27,930,000
Beban Pokok Penjualan Rp 13,300,000
Persediaan Barang Dagang Rp 13,300,000

Persediaan Barang Dagang Rp 20,600,000

Utang Dagang Rp 20,600,000

Persediaan Barang Dagang Rp 8,025,000

Utang Dagang Rp 8,025,000

Piutang Dagang Rp 48,180,000

Penjualan Rp 48,180,000
Beban Pokok Penjualan Rp 17,072,000
Persediaan Barang Dagang Rp 17,072,000

Persediaan Barang Dagang Rp10,700,000

Utang Dagang Rp10,700,000

Piutang Dagang Rp 46,768,000

Penjualan Rp 46,768,000
Beban Pokok Penjualan Rp 16,274,000
Persediaan Barang Dagang Rp 16,274,000

TOTAL Rp 296,949,000 Rp 296,949,000

 PT TIGA SERANGKAI
KARTU PERSEDIAAN KAIN POLOS
TAHUN 2018
Masuk Keluar
Tanggal Harga/ Unit (Rp) Harga/ Unit (Rp)
Unit Total (Rp) Unit Total (Rp)

30-Nov-18
2-Dec-18 400 Rp 67,500 Rp 27,000,000

3-Dec-18 500 Rp 65,000 Rp 32,500,000

6 Rp 67,500 Rp 405,000
5-Dec-18 850 Rp 70,000 Rp 59,500,000

5-Dec-18 394 Rp 67,500 Rp 26,595,000

40 Rp 70,000 Rp 2,800,000
7-Dec-18 -250 Rp 70,000 -Rp 17,500,000
10-Dec-18 500 Rp 70,000 Rp 35,000,000
15-Dec-18 600 Rp 65,000 Rp 39,000,000

16-Dec-18 60 Rp 70,000 Rp 4,200,000

540 Rp 65,000 Rp 35,100,000
18-Dec-18 450 Rp 76,500 Rp 34,425,000

20-Dec-18 60 Rp 65,000 Rp 3,900,000

440 Rp 76,500 Rp 33,660,000
23-Dec-18 700 Rp 67,000 Rp 46,900,000
24-Dec-18 -30 Rp 76,500 -Rp 2,295,000

27-Dec-18 40 Rp 76,500 Rp 3,060,000

598 Rp 67,000 Rp 40,066,000
28-Dec-18 550 Rp 68,500 Rp 37,675,000

Saldo Tanggal

Unit Harga/ Unit Total (Rp) Des 18 2

(Rp)
500 Rp 65,000 Rp 32,500,000
500 Rp 65,000 Rp 32,500,000
Masuk Rp - Rp - 3

394 Rp 67,500 Rp 26,595,000

500 Rp 65,000 Rp 32,500,000
0 Rp - Rp -
5
-40 Rp 70,000 -Rp 2,800,000
-290 Rp 70,000 -Rp 20,300,000
-790 Rp 70,000 -Rp 55,300,000 5
0 Rp - Rp -
0 Rp - Rp -

-540 Rp 65,000 -Rp 35,100,000

60 Rp 65,000 Rp 3,900,000 7
450 Rp 76,500 Rp 34,425,000

10 Rp 76,500 Rp 765,000 10
10 Rp 76,500 Rp 765,000
700 Rp 67,000 Rp 46,900,000
40 Rp 76,500 Rp 3,060,000
700 Rp 67,000 Rp 46,900,000
15
102 Rp 67,000 Rp 6,834,000
102 Rp 67,000 Rp 6,834,000
 16

18

Rp 68,500 Rp 37,675,000 20
652 Rp 44,509,000

23

24

27

28
 PT TIGA SERANGKAI
JURNAL UMUM
PERIODE DESEMBER
2018
Akun Ref Debit (Rp) Kredit (Rp)

Persediaan Barang Dagang Rp 27,000,000

Utang Dagang Rp 27,000,000

Beban Pokok Penjualan Rp 32,905,000

Persediaan Barang Dagang Rp 32,905,000
Piutang Dagang Rp 36,432,000
Penjualan Rp 36,432,000

Persediaan Barang Dagang Rp 59,500,000

Utang Dagang Rp 59,500,000

Beban Pokok Penjualan Rp 29,395,000

Persediaan Barang Dagang Rp 29,395,000
Piutang Dagang Rp 31,248,000
Penjualan Rp 31,248,000

Utang Dagang Rp 17,500,000

Persediaan Barang Dagang Rp 17,500,000

Beban Pokok Penjualan Rp 35,000,000

Persediaan Barang Dagang Rp 35,000,000
Piutang Dagang Rp 37,000,000
Penjualan Rp 37,000,000

Persediaan Barang Dagang Rp 39,000,000

Utang Dagang Rp 39,000,000

Beban Pokok Penjualan Rp 39,300,000

Persediaan Barang Dagang Rp 39,300,000
Piutang Dagang Rp 45,600,000
Penjualan Rp 45,600,000

Persediaan Barang Dagang Rp 34,425,000

Utang Dagang Rp 34,425,000
Beban Pokok Penjualan Rp 37,560,000
 Persediaan Barang Dagang Rp37,560,000

Piutang Dagang Rp 38,500,000

Penjualan Rp 38,500,000

Persediaan Barang Dagang Rp 46,900,000

Utang Dagang Rp 46,900,000

Persediaan Barang Dagang Rp 2,295,000

Beban Pokok Penjualan Rp 2,295,000

Retur Penjualan Rp 2,310,000
Piutang Dagang Rp 2,310,000

Beban Pokok Penjualan Rp 43,126,000

Persediaan Barang Dagang Rp 43,126,000
Piutang Dagang Rp 49,126,000
Penjualan Rp 49,126,000

Persediaan Barang Dagang Rp 37,675,000

Utang Dagang Rp 37,675,000

TOTAL Rp 721,797,000 Rp 721,797,000

Nilai Persediaan Benang Menggunakan Analisis Laba Kotor

Persediaan Awal
Pembelian
Persediaan yang tersedia untuk dijual Margin Penjualan
Beban Pokok Penjualan (harga perolehan historis)
Perkiraan persediaan akhir Rp104,400,000
Rp 43,848,000

Pendapatan Penjualan Rp 564,000,000

Beban Pokok Penjualan Rp 327,120,000
Laba Bruto Rp 236,880,000

Rasio Laba Kotor Historis = Laba Bruto / Pendapatan Penjualan x 100%

42%
Rp 75,600,000
Rp 44,240,000
Rp 119,840,000

Rp 60,552,000
Rp 59,288,000

Perhitungan Klaim Asuransi

Kerusakan Persediaan Barang
5-Dec-18 75% x Rp 59,288,000 = Rp 44,466,000
Klaim Asuransi
90% x Rp 44,466,000 Rp 40,019,400
 PT TIGA SERANGKAI
JURNAL UMUM
PERIODE DESEMBER
Tanggal 2018
Akun Ref Debit (Rp) Kredit (Rp)
Dec-18 31 Kerugian Lain-lain Rp 44,466,000
Persediaan Barang Dagang
Rp 44,466,000

31 Tagihan ganti rugi Rp40,019,400

Kerugian lain - lain Rp40,019,400
 TOTAL Rp84,485,400Rp84,485,400

PERHITU
P
PERIODE 2017
at Cost
Penjualan Rp 2,449,275,000
Potongan Penjualan Rp 21,675,000
Retur Penjualan Rp 28,900,000
Penjualan Bersih

Persediaan Awal Rp 1,184,900,000

Pembelian Rp 1,238,365,000
Biaya Angkut Pembelian Rp 65,747,500
Potongan dan Retur Pembelian Rp 18,062,500
BTUD Rp 2,470,950,000

Presentase BTUD (BTUD at cost / BTUD at Retail)

Persediaan akhir Retail berdasarkan harga jual (BTUD at Retail

- Pe nr sj euda il aa nBaekrhs i hr )berdasarkan harga pokok (Presentase
BTUD x Persediaan akhir at retail) Rp 674,289,028

T TIGA SERANGKAI
GAN PERSEDIAAN ASESORIS
RIODE 2017 DAN 2018
PERIODE 2018
at Retail at Cost
Penjualan Rp 2,503,462,500
Potongan Penjualan Rp 33,235,000
Retur Penjualan Rp 32,512,500
Rp 2,398,700,000 Penjualan Bersih

Rp 1,580,830,000 Persediaan Awal Rp 674,289,028

Rp 1,670,420,000 Pembelian Rp 1,408,875,000
Rp 65,747,500 Biaya Angkut Pembelian Rp 72,250,000
Rp 18,062,500 Potongan dan Retur Pembelian Rp 21,270,400
Rp 3,298,935,000 BTUD Rp 2,134,143,628

Presentase BTUD (BTUD

at 75% cost / BTUD at Retail)
Rp 900,235,000 hPaergseadjiuaaln(BakThUirDbeartdRa
seatarkila-nPheanrjgua lan Rp 254,366,102
Bpoekrsoikh)(Presentase BTUD x
Persediaan akhir at retail)

at Retail

Rp 2,437,715,000

Rp 900,235,000
Rp Rp 1,816,365,000
Rp 72,250,000
21,270,400

Rp 2,767,579,600

77%

Harga /
Rp 329,864,600 Nilai TukarRp
Dollar14,450
Menyajikan Nilai Persediaan Kain Kaos, Kain Polos, Benang, dan Asesoris

PERSEDIAAN KAIN KAOS Rp 20,579,000

PERSEDIAAN KAIN POLOS Rp 44,509,000
PERSEDIAAN BENANG Rp 59,288,000
PERSEDIAAN ASESORIS Rp 254,366,102
Rp 378,742,102