PERSEDIAAN BARANG DAGANGAN

NO. AKUN : 113

TANGGAL KETERANGAN Ref. DEBIT
2010 Des, 23 Saldo
31 Posting (Rekapitulasi Jurnal Umum) Rp 693,010,000
2011 Jan, 31 Posting (Jpb-01) Rp 3,419,030,000
Posting (Jp-01)
Posting (Rekapitulasi Jurnal Umum)
ANGAN

KREDIT SALDO
Rp 1,060,625,000
Rp 1,753,635,000
Rp 5,172,665,000
Rp 4,302,045,000 Rp 870,620,000
Rp 6,880,000 Rp 863,740,000
KARTU BARANG A Nomor Barang :
PEMBELIAN PENJUALAN SALDO
TANGGAL
UNIT @ JUMLAH UNIT @ JUMLAH UNIT
Des. 2010
23 2,020
info 8, 31 (rusak) 20 80,000 1,600,000 2,000
Jan.2011
kredit 2 1,400 80,000 112,000,000 600
4 280 86,000 24,080,000 600
280
5 810 85,000 68,850,000 600
280
810
kredit 6 500 80,000 40,000,000 100
280
810
retur 9 25 80,000 2,000,000 125
280
810
kredit 10 125 80,000 10,000,000
75 86,000 6,450,000 205
810
kredit 13 205 86,000 17,630,000
295 85,000 25,075,000 515
kredit 17 500 85,000 42,500,000 15
19 2,800 90,000 252,000,000 15
2,800
tunai 21 15 85,000 1,275,000
485 90,000 43,650,000 2,315
kredit 24 1,100 90,000 99,000,000 1,215
kredit 30 200 90,000 18,000,000 1,015
Nomor Barang : A1235
SALDO
@ JUMLAH

80,000 161,600,000
80,000 160,000,000

80,000 48,000,000
80,000 48,000,000
86,000 24,080,000
80,000 48,000,000
86,000 24,080,000
85,000 68,850,000
80,000 8,000,000
86,000 24,080,000
85,000 68,850,000
80,000 10,000,000
86,000 24,080,000
85,000 68,850,000

86,000 17,630,000
85,000 68,850,000

85,000 43,775,000
85,000 1,275,000
85,000 1,275,000
90,000 252,000,000

90,000 208,350,000
90,000 109,350,000
90,000 91,350,000
KARTU BARANG B Nomor Barang :
PEMBELIAN PENJUALAN SALDO
TANGGAL
UNIT @ JUMLAH UNIT @ JUMLAH UNIT
Des.2010
20 2,375
21 2,500 97,000 242,500,000 2,375
2,500
Info 1.B 23 1,150 95,000 109,250,000 1,225
2,500
Info 8 31 25 95,000 2,375,000 1,200
2,500
Jan.2011
kredit 2 1,200 95,000 114,000,000
1,000 97,000 97,000,000 1,500
4 200 92,500 18,500,000 1,500
200
kredit 5 1,000 97,000 97,000,000 500
200
9 800 98,000 78,400,000 500
200
800
tunai 10 150 97,000 14,550,000 350
200
800
12 1,250 102,500 128,125,000 350
200
800
1,250
kredit 13 350 97,000 33,950,000
200 92,500 18,500,000
250 98,000 24,500,000 550
1,250
retur 14 30 98,000 2,940,000 580
1,250
kredit 15 580 98,000 56,840,000
90 102,500 9,225,000 1,160
16 1,675 107,000 179,225,000 1,160
1,675
kredit 16 1,000 102,500 102,500,000 160
1,675
kredit 19 160 102,500 16,400,000
440 107,000 47,080,000 1,235
21 280 107,000 29,960,000 955
Nomor Barang : B6375
SALDO
@ JUMLAH

95,000 225,625,000
95,000 225,625,000
97,000 242,500,000
95,000 116,375,000
97,000 242,500,000
95,000 114,000,000
97,000 242,500,000

97,000 145,500,000
97,000 145,500,000
92,500 18,500,000
97,000 48,500,000
92,500 18,500,000
97,000 48,500,000
92,500 18,500,000
98,000 78,400,000
97,000 33,950,000
92,500 18,500,000
98,000 78,400,000
97,000 33,950,000
92,500 18,500,000
98,000 78,400,000
102,500 128,125,000

98,000 53,900,000
102,500 128,125,000
98,000 56,840,000
102,500 128,125,000

102,500 118,900,000
102,500 118,900,000
107,000 179,225,000
102,500 16,400,000
107,000 179,225,000

107,000 132,145,000
107,000 102,185,000
KARTU BARANG C
PEMBELIAN PENJUALAN
TANGGAL
UNIT @ JUMLAH UNIT @ JUMLAH
Des.2010
20
23 150 485,000 72,750,000

Info 7 31 1,500 480,000 720,000,000

Info 8 31 (rusak) 6 475,000 2,850,000

Jan.2011
Kredit 2 144 475,000 68,400,000
150 485,000 72,750,000
306 480,000 146,880,000
4 400 480,000 192,000,000

5 120 470,000 56,400,000

retur 6 20 480,000 9,600,000

(4 januari)

tunai 7 60 480,000 28,800,000

kredit 8 250 480,000 120,000,000

kredit 12 400 480,000 192,000,000

13 2,400 495,000 1,188,000,000

tunai 14 225 480,000 108,000,000

kredit 15 259 480,000 124,320,000

241 480,000 115,680,000
kredit 16 1,400 490,000 686,000,000

kredit 19 139 480,000 66,720,000

120 470,000 56,400,000
1,741 495,000 861,795,000
kredit 20 659 495,000 326,205,000
341 490,000 167,090,000
kredit 30 250 490,000 122,500,000
Nomor Barang : C4125
SALDO
UNIT @ JUMLAH

150 475,000 71,250,000

150 475,000 71,250,000
150 485,000 72,750,000
150 475,000 71,250,000
150 485,000 72,750,000
1,500 480,000 720,000,000
144 475,000 68,400,000
150 485,000 72,750,000
1,500 480,000 720,000,000

1,194 480,000 573,120,000

1,194 480,000 573,120,000
400 480,000 192,000,000
1,194 480,000 573,120,000
400 480,000 192,000,000
120 470,000 56,400,000
1,194 480,000 573,120,000
380 480,000 182,400,000
120 470,000 56,400,000
1,134 480,000 544,320,000
380 480,000 182,400,000
120 470,000 56,400,000
884 480,000 424,320,000
380 480,000 182,400,000
120 470,000 56,400,000
484 480,000 232,320,000
380 480,000 182,400,000
120 470,000 56,400,000
484 480,000 232,320,000
380 480,000 182,400,000
120 470,000 56,400,000
2,400 495,000 1,188,000,000
259 480,000 124,320,000
380 480,000 182,400,000
120 470,000 56,400,000
2,400 495,000 1,188,000,000

139 480,000 66,720,000

 120 470,000 56,400,000
2,400 495,000 1,188,000,000
139 480,000 66,720,000
120 470,000 56,400,000
2,400 495,000 1,188,000,000
1,400 490,000 686,000,000

659 495,000 326,205,000

1,400 490,000 686,000,000

1,059 490,000 518,910,000

809 490,000 396,410,000
KARTU BARANG D
PEMBELIAN PENJUALAN
TANGGAL
UNIT @ JUMLAH UNIT @ JUMLAH
Des.2010
19

Info 1.a 21 5,400 22,500 121,500,000

23 2,700 21,000 56,700,000

info 1a
Info 3 - 31 2,700 21,000 56,700,000

Info 4 - 23 1,700 21,000 35,700,000

info 5 - 23 500 21,000 10,500,000

info 8 - 31 15 21,000 315,000

(rusak)

Jan. 2011
2 2,700 21,000 56,700,000

2 2,600 23,000 59,800,000

Tunai 3 85 21,000 1,785,000

165 22,000 3,630,000

kredit 6 635 22,000 13,970,000

265 22,500 5,962,500
kredit 8 2,000 22,500 45,000,000

9 1,700 21,000 35,700,000

Tunai 10 400 22,500 9,000,000

kredit 12 1,500 22,500 33,750,000

kredit 15 1,000 22,500 22,500,000

kredit 16 235 22,500 5,287,500

265 23,000 6,095,000
19 2,600 20,000 52,000,000

kredit 24 1,400 23,000 32,200,000

25 3,100 20,500 63,550,000

retur - 25 50 20,000 1,000,000

(9 januari)

kredit 30 935 23,000 21,505,000

115 21,000 2,415,000
 Nomor Barang : D9675
SALDO
UNIT @ JUMLAH

5,000 21,000 105,000,000

800 22,000 17,600,000
5,000 21,000 105,000,000
800 22,000 17,600,000
5,400 22,500 121,500,000
2,300 21,000 48,300,000
800 22,000 17,600,000
5,400 22,500 121,500,000
5,000 21,000 105,000,000
800 22,000 17,600,000
5,400 22,500 121,500,000
3,300 21,000 69,300,000
800 22,000 17,600,000
5,400 222,500 1,201,500,000
2,800 21,000 58,800,000
800 22,000 17,600,000
5,400 22,500 121,500,000
2,785 21,000 58,485,000
800 22,000 17,600,000
5,400 22,500 121,500,000
-
85 21,000 1,785,000
800 22,000 17,600,000
5,400 22,500 121,500,000
85 21,000 1,785,000
800 22,000 17,600,000
5,400 22,500 121,500,000
2,600 23,000 59,800,000
653 22,000 14,366,000
5,400 22,500 121,500,000
2,600 23,000 59,800,000
5,135 22,500 115,537,500
2,600 23,000 59,800,000
3,135 22,500 70,537,500
26,000 23,000 598,000,000
3,135 22,500 70,537,500
2,600 23,000 59,800,000
1,700 21,000 35,700,000
2,735 22,500 61,537,500
2,600 23,000 59,800,000
 1,700 21,000 35,700,000
1,235 22,500 27,787,500
26,000 23,000 598,000,000
1,700 21,000 35,700,000
235 22,500 5,287,500
2,600 23,000 59,800,000
1,700 21,000 35,700,000
2,335 23,000 53,705,000
1,700 21,000 35,700,000
2,335 23,000 53,705,000
1,700 21,000 35,700,000
2,600 20,000 52,000,000
935 23,000 21,505,000
1,700 21,000 35,700,000
2,600 20,000 52,000,000
935 23,000 21,505,000
1,700 21,000 35,700,000
2,600 20,000 52,000,000
3,100 20,500 63,550,000
935 23,000 21,505,000
1,700 21,000 35,700,000
2,550 20,000 51,000,000
3,100 20,500 63,550,000
-
1,585 21,000 33,285,000
2,550 20,000 51,000,000
3,100 20,500 63,550,000
KARTU BARANG E Nomor Barang :
PEMBELIAN PENJUALAN SALDO
TANGGAL
UNIT @ JUMLAH UNIT @ JUMLAH UNIT
Des. 2010
22 800
23 2,500 62,000 155,000,000 800
2,500
info 4 - 23 400 60,000 24,000,000 400
2,500
info 8- 31 10 60,000 600,000 390
(rusak) 2,500
Jan. 2011
tunai 3 50 60,000 3,000,000 340
2,500
kredit 3 340 60,000 20,400,000
2,160 62,000 133,920,000 340
5 1,310 65,000 85,150,000 340
1,310
retur - 6 60 65,000 3,900,000 340
(5 januari) 1,250
kredit 10 340 62,000 21,080,000
660 65,000 42,900,000 590
12 2,100 67,000 140,700,000 590
2,100
kredit 13 590 65,000 38,350,000
910 67,000 60,970,000 1,190
retur 13jan - 14 40 67,000 2,680,000 1,230
tunai 17 200 67,000 13,400,000 1,030
kredit 20 700 67,000 46,900,000 330
25 1,650 67,000 110,550,000 330
1,650
kredit 30 100 67,000 6,700,000 230
1,650
Nomor Barang : E4397
SALDO
@ JUMLAH

60,000 48,000,000
60,000 48,000,000
62,000 155,000,000
60,000 24,000,000
62,000 155,000,000
60,000 23,400,000
62,000 155,000,000

60,000 20,400,000
62,000 155,000,000

62,000 21,080,000
62,000 21,080,000
65,000 85,150,000
62,000 21,080,000
65,000 81,250,000

65,000 38,350,000
65,000 38,350,000
67,000 140,700,000

67,000 79,730,000
67,000 82,410,000
67,000 69,010,000
67,000 22,110,000
67,000 22,110,000
67,000 110,550,000
67,000 15,410,000
67,000 110,550,000
 JURNAL PENJUALAN

REF AKUN DIDEBIT

TANGGAL
KETERANGAN (NAMA BARANG)
KAS PIUTANG HPP
2-Jan-11 Barang B,D Rp 327,250,000 Rp 267,700,000
2-Jan-11 Barang A,C Rp 477,000,000 Rp 400,030,000
3-Jan-11 Barang D,E Rp 11,750,000 Rp 8,415,000
3-Jan-11 Barang E Rp 187,500,000 Rp 154,320,000
5-Jan-11 Barang B Rp 120,000,000 Rp 97,000,000
6-Jan-11 Barang A,D Rp 80,200,000 Rp 59,932,500
7-Jan-11 Barang C Rp 36,000,000 Rp 28,800,000
8-Jan-11 Barang D,C Rp 193,500,000 Rp 165,000,000
10-Jan-11 Barang B,D Rp 32,500,000 Rp 23,550,000
10-Jan-11 Barang E,A Rp 101,000,000 Rp 80,430,000
12-Jan-11 Barang D,C Rp 265,250,000 Rp 225,750,000
13-Jan-11 Barang A,B,E Rp 268,500,000 Rp 218,975,000
14-Jan-11 Barang C Rp 138,375,000 Rp 108,000,000
15-Jan-11 Barang C,D,B Rp 384,575,000 Rp 328,565,000
16-Jan-11 Barang B,D Rp 138,750,000 Rp 113,882,500
17-Jan-11 Barang E Rp 18,000,000 Rp 13,400,000
17-Jan-11 Barang A Rp 52,500,000 Rp 42,500,000
19-Jan-11 Barang C,B Rp 1,198,000,000 Rp 1,048,395,000
20-Jan-11 Barang E,C Rp 617,400,000 Rp 540,195,000
21-Jan-11 Barang A,B Rp 98,340,000 Rp 74,885,000
24-Jan-11 Barang A,D Rp 159,500,000 Rp 131,200,000
30-Jan-11 Barang A,C,D,E Rp 199,075,000 Rp 171,120,000
TOTAL Rp 334,965,000 Rp 4,770,000,000 Rp 4,302,045,000
Halaman : JP-01
AKUN DIKREDIT
PENJUALAN PERSEDIAAN
Rp 327,250,000 Rp 267,700,000
Rp 477,000,000 Rp 400,030,000
Rp 11,750,000 Rp 8,415,000
Rp 187,500,000 Rp 154,320,000
Rp 120,000,000 Rp 97,000,000
Rp 80,200,000 Rp 59,932,500
Rp 36,000,000 Rp 28,800,000
Rp 193,500,000 Rp 165,000,000
Rp 32,500,000 Rp 23,550,000
Rp 101,000,000 Rp 80,430,000
Rp 265,250,000 Rp 225,750,000
Rp 268,500,000 Rp 218,975,000
Rp 138,375,000 Rp 108,000,000
Rp 384,575,000 Rp 328,565,000
Rp 138,750,000 Rp 113,882,500
Rp 18,000,000 Rp 13,400,000
Rp 52,500,000 Rp 42,500,000
Rp 1,198,000,000 Rp 1,048,395,000
Rp 617,400,000 Rp 540,195,000
Rp 98,340,000 Rp 74,885,000
Rp 159,500,000 Rp 131,200,000
Rp 199,075,000 Rp 171,120,000
Rp 5,104,965,000 Rp 4,302,045,000
 JURNAL PEMBELIAN
Halaman : JB-01
TANGGAL KETERANGAN REF PERSEDIAAN UTANG DAGANG
2-Jan-11 Barang D Rp 59,800,000 Rp 59,800,000
4-Jan-11 Barang A,B,C Rp 234,580,000 Rp 234,580,000
5-Jan-11 Barang A,C,E Rp 210,400,000 Rp 210,400,000
9-Jan-11 Barang B,D Rp 114,100,000 Rp 114,100,000
12-Jan-11 Barang B,E Rp 268,825,000 Rp 268,825,000
13-Jan-11 Barang C Rp 1,188,000,000 Rp 1,188,000,000
16-Jan-11 Barang B,C Rp 865,225,000 Rp 865,225,000
19-Jan-11 Barang A,D Rp 304,000,000 Rp 304,000,000
25-Jan-11 Barang D,E Rp 174,100,000 Rp 174,100,000
TOTAL Rp 3,419,030,000 Rp 3,419,030,000
 PT MULTI SEKAWAN SEJATI
JURNAL UMUM
31 DESEMBER 2010

TANGGAL KETERANGAN REF DEBIT

31-Dec-10 Beban pokok penjualan Rp 5,750,000
Persediaan barang dagang
(Koreksi penjualan barang B)

31-Dec-10 Penjualan Rp 74,250,000

Piutang dagang
(Membalik jurnal penjualan)
Persediaan barang dagang Rp 56,700,000
Beban pokok penjualan
(Mengembalikan barang dagangan D)

31-Dec-10 Piutang dagang Rp 44,200,000

Penjualan barang
(Penjualan barang dagang D 1700 @26.000)
Beban pokok penjualan Rp 35,700,000
Persediaan barang dagang D
(Penjualan barang dagang D 1700 @21.000)

31-Dec-10 Piutang dagang Rp 32,200,000

Penjualan barang E
(Penjualan barang dagang E 400 @80.000)
Beban pokok penjualan Rp 24,000,000
Persediaan barang dagang E
(Penjualan barang dagang E 400 @60.000)

31-Dec-10 Piutang dagang Rp 14,000,000

Penjualan barang D
(Penjualan barang dagang D 500 @28.000)
Beban pokok penjualan Rp 10,500,000
Persediaan barang dagang D
(Penjualan barang dagang D 500 @21.000)

31-Dec-10 Persediaan barang dagang C Rp 720,000,000

Utang dagang
(Pembelian barang dagang C 1.500 @480.000)

31-Dec-10 Asset lain-lain Rp 3,000,000

Rugi penjualan Rp 4,740,000
persediaan barang dagang
(Pencatatan taksiran barang rusak)
31-Dec-10 Rugi Penurunan persediaan Rp 6,330,000
Cadangan Kerugian Persediaan
(Mencatat penurunan harga barang)

TOTAL Rp 1,031,370,000
 JU-01
KREDIT

Rp 5,750,000

Rp 74,250,000

Rp 56,700,000

Rp 44,200,000

Rp 35,700,000

Rp 32,200,000

Rp 24,000,000

Rp 14,000,000

Rp 10,500,000

Rp 720,000,000

Rp 7,740,000
Rp 6,330,000

Rp 1,031,370,000
 PT MULTI SEKAWAN SEJATI
JURNAL UMUM
31 DESEMBER 2010

TANGGAL KETERANGAN REF DEBIT

6-Jan-11 Utang dagang Rp 9,600,000
Retur pembelian
(Retur pembelian barang C tgl 4 Januari 2011

Utang dagang Rp 3,900,000

Retur pembelian
(Retur pembelian barang E tgl 5 Januari 2011

9-Jan-11 Retur penjualan Rp 2,750,000

Piutang dagang
(Retur penjualan barang A)
Persediaan barang dagang Rp 2,000,000
Beban pokok penjualan
( Retur penjualan barang A)

14-Jan-11 Retur penjualan Rp 3,600,000

Piutang dagang

Persediaan barang dagang Rp 2,940,000

Beban pokok penjualan
(Retur penjualan barang B tgl 13 Januari 2011)

Retur penjualan Rp 3,200,000

Piutang dagang

Persediaan barang dagang Rp 2,680,000

Beban pokok penjualan
(Retur penjualan barang E tgl 13 Januari 2011)

25-Jan-11 Utang dagang Rp 1,000,000

Retur pembelian
(Retur pembelian barang C,E)
TOTAL Rp 31,670,000
 JU-02
KREDIT

Rp 9,600,000

Rp 3,900,000

Rp 2,750,000

Rp 2,000,000

Rp 3,600,000

Rp 2,940,000

Rp 3,200,000

Rp 2,680,000

Rp 1,000,000

Rp 31,670,000
 REKAPITULASI JURNAL UMUM
BULAN DESEMBER 2010
DEBIT KREDIT
NAMA AKUN JUMLAH NAMA AKUN
Persediaan barang dagang Rp 693,010,000 Penjualan
Beban pokok penjualan Rp 19,250,000 Utang dagang
Piutang dagang Rp 16,150,000 Cadangan kerugiaan persediaan
Asset lain-lain Rp 3,000,000
Rugi penurunan persediaan Rp 11,070,000

TOTAL Rp 742,480,000 TOTAL

Retur penjualan Rp 9,550,000 Persediaan barang dagang

Utang dagang Rp 14,500,000 Beban pokok penjualan
Piutang dagang

TOTAL Rp 24,050,000 TOTAL

KREDIT
JUMLAH
Rp 16,150,000
Rp 720,000,000
Rp 6,330,000

Rp 742,480,000

Rp 6,880,000
Rp 7,620,000
Rp 9,550,000

Rp 24,050,000
 PERHITUNGAN KUANTITAS FISIK PERSEDIAAN
TANGGAL 31 DESEMBER 2010

BARANG A: 2,800
Koreksi -800
Hasil perhitungan fisik 2,000

BARANG B: 3,700
Koreksi -
Hasil perhitungan fisik 3,700

BARANG C: 294
Koreksi 1,500
Hasil perhitungan fisik 1794

BARANG D: 5,985
Koreksi 2,700
500
Hasil perhitungan fisik 9,185

BARANG E: 2,290
Koreksi -
Hasil perhitungan fisik 2,290
 METODE LOWER of COST or NET REALIZABLE VALUE (LC or NRV)
PENENTUAN NILAI TERENDAH ANTARA HARGA PEROLEHAN DENGAN NILAI BERSIH DIREALISASI

NILAI BERSIH TOTAL NILAI BERSIH

KETERANGAN KUANTITAS
DIREALISASI PER UNIT DIREALISASI
Barang A 2,000 Rp 80,000 Rp 160,000,000
Barang B 3,700 Rp 96,000 Rp 355,200,000
Barang C 1,794 Rp 480,000 Rp 861,120,000
Barang D 8,985 Rp 25,000 Rp 224,625,000
Barang E 2,890 Rp 60,000 Rp 173,400,000

TOTAL 19,369 741,000 1,774,345,000

LOWER COST or NET REALIZABLE VALUE

TOTAL HARGA PEROLEHAN
RUGI PENURUNAN PERSEDIAAN
UE (LC or NRV)
NILAI BERSIH DIREALISASI

TOTAL
LC or NRV
HARGA PEROLEHAN
Rp 160,000,000 Rp 160,000,000
Rp 356,500,000 Rp 355,200,000
Rp 861,150,000 Rp 861,120,000
Rp 197,585,000 Rp 197,585,000
Rp 178,400,000 Rp 173,400,000

1,753,635,000 1,747,305,000

Rp 1,747,305,000
1,753,635,000
-Rp 6,330,000