PD.

DITA SEJAHTERA
JURNAL UMUM PERUSAHAAN
PERIODE 2022

TANGGAL KET DEBIT

8/1/2022 KAS Rp 1,150,000,000.00
M0DAL AWAL
8/1/2022 PERALATAN Rp 25,000,000.00
KAS
8/2/2022 BEBAN SEWA Rp 15,000,000.00
KAS
8/2/2022 PEMBELIAN BARANG DAGANG Rp 10,000,000.00
PPN masukan Rp 1,100,000.00
HUTANG DAGANG
3-Aug PERLENGKAPAN Rp 12,500,000.00
PERALATAN Rp 5,500,000.00
KAS
8/3/2022 BEBAN IKLAN Rp 12,500,000.00
KAS
8/4/2022 PEMBELIAN BARANG DAGANG Rp 95,000,000.00
PPN MASUKAN Rp 10,450,000.00
HUTANG DAGANG
8/5/2022 PIUTANG Rp 188,700,000.00
PENJUALAN
PPN LUARAN
HPP Rp 5,999,940.00
PERSEDIAAN BARANG
8/5/2022 HUTANG DAGANG Rp 11,100,000.00
DISKON PENJUALAN
KAS
8/5/2022 HUTANG DAGANG Rp 25,000,000.00
KAS
8/6/2022 PIUTANG Rp 99,900,000.00
PENJUALAN
PPN LUARAN
HPP Rp 18,249,960.00
PERSEDIAN BARANG
8/6/2022 PEMBELIAN BARANG DAGANG Rp 15,000,000.00
PPN MASUKAN Rp 1,650,000.00
HUTANG DAGANG
8/10/2022 PERLENGKAPAN Rp 15,000,000.00
HUTANG DAGANG
8/11/2022 PIUTANG Rp 77,700,000.00
PENJUALAN
PPN LUARAN
 HPP Rp 47,500,000.00
PERSEDIAAN BARANG
8/11/2022 HUTANG DAGANG Rp 16,650,000.00
DISKON PENJUALAN
KAS
8/13/2022 KAS Rp 76,300,000.00
DISKON PENJUALAN Rp 1,400,000.00
PIUTANG
8/13/2022 PERLENGKAPAN Rp 1,000,000.00
HUTANG DAGANG
8/15/2022 PIUTANG Rp 55,500,000.00
PENJUALAN
PPN LUARAN
HPP Rp 23,750,000.00
PERSEDIAAN BARANG
8/15/2022 PEMBELIAN BARANG DAGANG Rp 10,000,000.00
PPN MASUKAN Rp 1,100,000.00
HUTANG DAGANG
8/16/2022 KENDARAAN Rp 150,000,000.00
HUTANG DAGANG
8/17/2022 HUTANG DAGANG Rp 1,000,000.00
KAS
8/17/2022 KAS Rp 53,835,000.00
DISKON PENJUALAN Rp 1,665,000.00
PIUTANG
8/18/2022 KAS Rp 188,700,000.00
PIUTANG DAGANG
8/18/2022 PEMBELIAN BARANG DAGANG Rp 10,000,000.00
HUTANG DAGANG
8/19/2022 HUTANG DAGANG Rp 105,450,000.00
KAS
8/19/2022 HUTANG DAGANG Rp 11,100,000.00
DISKON PENJUALAN
KAS
8/20/2022 HUTANG DAGANG Rp 15,000,000.00
KAS
8/20/2022 BEBAN GAJI Rp 60,000,000.00
KAS
8/25/2022 BEBAN LISTRIK Rp 10,000,000.00
KAS
8/26/2022 KAS Rp 99,900,000.00
PIUTANG
8/26/2022 PIUTANG Rp 105,450,000.00
PENJUALAN
PPN LUARAN
 HPP Rp 24,500,000.00
PERSEDIAAN BARANG
8/30/2022 KAS Rp 104,395,500.00
DISKON PENJUALAN Rp 1,054,500.00
PIUTANG
8/31/2022 HUTANG DAGANG Rp 10,000,000.00
KAS
TOTAL Rp 2,980,599,900.00

PERSEDIAAN AWAL Rp -
PEMBELIAN Rp 119,999,900.00
BARANG SIAP JUAL Rp 119,999,900.00
PERSEDIAAN AKHIR Rp 20,000,000.00
HPP Rp 99,999,900.00
 KREDIT

Rp 1,150,000,000.00

Rp 25,000,000.00

Rp 15,000,000.00

Rp 11,100,000.00

Rp 18,000,000.00

Rp 12,500,000.00

Rp 105,450,000.00

Rp 170,000,000.00
Rp 18,700,000.00

Rp 5,999,940.00

Rp 555,000.00
Rp 10,545,000.00

Rp 25,000,000.00

Rp 90,000,000.00
Rp 9,900,000.00

Rp 18,249,960.00

Rp 16,650,000.00

Rp 15,000,000.00

Rp 70,000,000.00
Rp 7,700,000.00
Rp 47,500,000.00

Rp 166,500.00
Rp 16,483,500.00

Rp 77,700,000.00

Rp 1,000,000.00

Rp 50,000,000.00
Rp 5,500,000.00

Rp 23,750,000.00

Rp 11,100,000.00

Rp 150,000,000.00

Rp 1,000,000.00

Rp 55,500,000.00

Rp 188,700,000.00

Rp 10,000,000.00

Rp 105,450,000.00

Rp 222,000.00
Rp 10,878,000.00

Rp 15,000,000.00

Rp 60,000,000.00

Rp 10,000,000.00

Rp 99,900,000.00

Rp 95,000,000.00
Rp 10,450,000.00
Rp 24,500,000.00

Rp 105,450,000.00

Rp 10,000,000.00
Rp 2,980,599,900.00
 PD.DITA SEJAHTERA
KARTU PERSEDIAAN METODE FIFO
PERIODE 2022
Pembelian HPP
Tanggal
unit harga Total harga unit
8/2/2022 150 Rp 66,666.00 Rp 10,000,000.00
8/4/2022 100 Rp 950,000.00 Rp 95,000,000.00

8/5/2022 90

8/6/2022 60
15
8/6/2022 50 Rp 300,000.00 Rp 15,000,000.00

8/11/2022 50

8/15/2022 25

8/15/2022 100 Rp 100,000.00 Rp 10,000,000.00

8/18/2022 75 Rp 133,333.00 Rp 10,000,000.00

8/26/2022 10
50

475 Rp 140,000,000.00 300

 PD.DITA SEJAHTERA
ARTU PERSEDIAAN METODE FIFO
PERIODE 2022
HPP Kartu Persediaan
harga Total harga unit harga total harga
150 Rp 66,666.00 Rp 10,000,000.00
150 Rp 66,666.00 Rp 10,000,000.00
100 Rp 950,000.00 Rp 95,000,000.00
Rp 66,666.00 Rp 5,999,940.00 60 Rp 66,666.00 Rp 3,999,960.00
100 Rp 950,000.00 Rp 95,000,000.00
Rp 666,666.00 Rp 3,999,960.00
Rp 950,000.00 Rp 14,250,000.00 85 Rp 950,000.00 Rp 80,750,000.00
85 Rp 950,000.00 Rp 80,750,000.00
50 Rp 300,000.00 Rp 15,000,000.00
Rp 950,000.00 Rp 47,500,000.00 35 Rp 950,000.00 Rp 33,250,000.00
50 Rp 300,000.00 Rp 15,000,000.00
Rp 950,000.00 Rp 23,750,000.00 10 Rp 950,000.00 Rp 9,500,000.00
50 Rp 300,000.00 Rp 15,000,000.00
10 Rp 950,000.00 Rp 9,500,000.00
50 Rp 300,000.00 Rp 15,000,000.00
100 Rp 100,000.00 Rp 10,000,000.00
10 Rp 950,000.00 Rp 9,500,000.00
50 Rp 300,000.00 Rp 15,000,000.00
100 Rp 100,000.00 Rp 10,000,000.00
75 Rp 133,333.00 Rp 10,000,000.00
Rp 950,000.00 Rp 9,500,000.00
Rp 300,000.00 Rp 15,000,000.00 100 Rp 100,000.00 Rp 10,000,000.00
75 Rp 133,333.00 Rp 10,000,000.00
Rp 119,999,900.00 175 Rp 233,333.00 Rp 20,000,000.00