PT Puspa Citra

Ayat Jurnal

Tanggal Keterangan Debit Kredit

Mar 1 Persediaan Rp 360,000,000
Utang Usaha - PT Gatra Prima Rp 360,000,000

31 Utang Usaha Rp 360,000,000

Wesel Bayar Rp 360,000,000

Apr 30 Wesel Bayar Rp 360,000,000

Beban Bunga Rp 1,500,000
Kas Rp 361,500,000
(360.000.000 x 5% x 30/360)

Juni 1 Kas Rp 180,000,000

Wesel Bayar - Bank Mega Jaya Rp 180,000,000

Juli 1 Peralatan Rp 207,550,000

Diskonto (210.000.000 x 7% x 60/360) Rp 2,450,000
Wesel Bayar - PT Buana Karya Rp 210,000,000

16 Wesel Bayar - Bank Mega Jaya Rp 180,000,000

Beban Bunga (180.000.000 x 4% x 45/360) Rp 900,000
Wesel Bayar - Bank Mega Jaya Rp 180,000,000
Kas Rp 900,000

Agst 15 Wesel Bayar - Bank Mega Jaya Rp 180,000,000

Beban Bunga (180.000.000 x 6.5% x 30/360) Rp 975,000
Kas Rp 180,975,000

30 Wesel Bayar Rp 210,000,000

Kas Rp 210,000,000

Des 1 Peralatan kantor Rp 500,000,000

Kas Rp 120,000,000
Wesel Bayar (38.000.000 x 10 lembar) Rp 380,000,000

22 Beban Klaim Tuntutan Hukum Rp 310,000,000

Utang Klaim Tuntutan Hukum Rp 310,000,000

31 Wesel Bayar Rp 38,000,000

Beban Bunga (38.000.000 x 6% x 30/360) Rp 190,000
Kas Rp 38,190,000
TOTAL Rp 2,891,565,000 Rp 2,891,565,000