LABORATORIUM AKUNTANSI MENENGAH

UNIVERSITAS GUNADARMA
LAPORAN AKHIR

Nama : Rizka Dwi Wulandari

NPM : 11220413
Kelas : 2EA15
KP : Pujiningrum
Dosen/Tutor : Sabillah Febri
Tanggal : 6 November 2021

Soal :
Jawaban :
03 DESEMBER 2021
Sebelum PPN/DPP 100/110 x 35.000.000 = 31.818.182

Diskon 3% x 31.818.182 = 954.545

Jadi 31.818.182 - 954.545 = 30.863.637
Tambahan diskon 2% x 30.863.637 = 617.273
Total diskon = 954.545 + 617.273 = 1.571.818

03/12/21
Trade payable 35.000.000
Purchase disco 1.571.818
Bank DKI 33.428.182
05 DESEMBER 2021

Trade payable 105.000.000

Bank DKI 105.000.000

10% x 105.000 = 10.500.000

Late fees paid 10.500.000

Bank DKI 10.500.000

09 DESEMBER 2021

Trade payable 25.000.000

Bank DKI 25.000.000

11 DESEMBER 2021

100/110 x 47.000.000 = 42.727.272

Diskon 3% x 42.727.272 = 1.281.818

11/12/21
Trade payable 47.000.000
Purchase disco 1.281.818
Bank DKI 45.718.182
13 DESEMBER 2021

Trade payable 28.000.000

Bank DKI 28.000.000

16 DESEMBER 2021

Trade payable 23.000.000

Bank DKI 23.000.000
Denda 10% x 23.000.000 = 2.300.000

Late fees paid 2.300.000

Bank DKI 2.300.000
25 DESEMBER 2021

Jurnal koreksi

Bank DKI 28.000.000

Trade payable 28.000.000

Jurnal pembenar

Trade payable 30.000.000

Bank DKI 30.000.000

31 DESEMBER 2021

Denda 10% x 20.000.000 = 2.000.000

Late fees paid 2.000.000

Trade payable 2.000.000