1.

Jurnal Transaksi yang di perlukan

Perusahaan Dagang Lambada

Ayat Jurnal Penyesuaian
31-Januari-2019
Tanggal Nama Akun Debit Kredit
31-Jan Persediaan barang dagangan akhir 607,200,000
Ikhtisar laba rugi 607,200,000
Ikhtisar laba rugi 654,000,000
Persediaan barang dagangan awal 654,000,000
31-Jan HPP 1,030,000,000
Pembelian 1,030,000,000
31-Jan Pot.tunai pembelian 42,300,000
HPP 42,300,000
31-Jan Ret dan Pot tunai pembelian 26,000,000
HPP 26,000,000
31-Jan Beban Gaji 11,500,000
Utang Gaji 11,500,000
31-Jan Beban Perlengkapan 15,000,000
Perlengkapan 15,000,000
31-Jan Beban Dep. Gedung 40,000,000
Akm dep. gedung toko 40,000,000
31-Jan Beban Dep peralatan 48,000,000
Akm Dep. Peralatan 48,000,000
31-Jan Beban Bunga 78,000,000
Utang Bunga 78,000,000
31-Jan Pendapatan Diterima di muka 53,600,000
Pendapatan 53,600,000
TOTAL 2,605,600,000 2,605,600,000
 2. Hitung berapa jumlah HPP PT Lambada

HPP= Biaya Pembelian + Biaya Angkut Pembelian - (Retur Pembelian +

Potongan Pembelian) + Persediaan Awal - Persediaan Akhir)
1.030.000.000+ 0 - (26.000.0000 + 42.300.000) + 654.000.000 - 607.200.000

HPP= 1.008.000.000
 Neraca Saldo
Nama Akun
Debit Kredit
Kas 64,000,000
Piutang Dagang 190,900,000
Persediaan barang dagang 654,000,000
Perlengkapan 27,000,000
Gedung 1,950,000,000
Akm penyusutan gedung 360,000,000
Peralatan 456,000,000
Akm. Dep peralatan 58,000,000
Utang Dagang 283,000,000
Penjualan di terima di muka 65,600,000
Utang wesel jangka panjang 870,000,000
Modal 1,449,800,000
Prive 92,000,000
Penjualan 1,779,700,000
Ret & Pot Penjualan 81,400,000
Pot tunai penjualan 73,000,000
Pembelian 1,030,000,000
Pot tunai pembelian 42,300,000
Ret & Pot pembelian 26,000,000
Biaya penjualan 215,500,000
Biaya umum 100,600,000
Total 4,934,400,000 4,934,400,000
Ikhtisar laba rugi
HPP
HPP
HPP
HPP
HPP
Beban gaji
Utang Gaji
Beban Perlengkapan
Beban Dep gedung
Beban Dep. Peralatan
Beban bunga
utang bunga
pendapatan di terima di muka
Pendapatan
Total
Laba bersih
TOTAL
 Perusahaan Dagang Lambada
Neraca lajur
31-Januari-2019
Ajp Neraca lajur setelah penyesuaian
Debit Kredit Debit
64,000,000
190,900,000
607,200,000 654,000,000 607,200,000
15,000,000 12,000,000
1,950,000,000
40,000,000
456,000,000
48,000,000

53,600,000

92,000,000

53,600,000
81,400,000
73,000,000
1,030,000,000
42,300,000
26,000,000
215,500,000
100,600,000

-
654,000,000 42,300,000 1,008,500,000
1,030,000,000 26,000,000
607,200,000
11,500,000
78,000,000
11,500,000 11,500,000

15,000,000 15,000,000
40,000,000 40,000,000
48,000,000 48,000,000
78,000,000 78,000,000

2,605,600,000 2,605,600,000 5,043,600,000

a

ca lajur setelah penyesuaian Laba Rugi Neraca

Kredit Debit Kredit Debit
64,000,000
190,900,000
607,200,000
12,000,000
1,950,000,000
400,000,000
456,000,000
106,000,000
283,000,000
12,000,000
870,000,000
1,449,800,000
92,000,000
1,833,300,000 1,833,300,000
81,400,000
73,000,000

215,500,000
100,600,000

-
1,008,500,000

11,500,000 11,500,000
15,000,000
40,000,000
48,000,000
78,000,000
78,000,000

5,043,600,000 1,671,500,000 1,833,300,000 3,372,100,000

161,800,000
rugi
rugi
3,372,100,000
Neraca
Kredit

400,000,000

106,000,000
283,000,000
12,000,000
870,000,000
1,449,800,000

11,500,000

78,000,000

3,210,300,000
161,800,000
3,372,100,000