Yuria
Harga Pokok Produksi dan Harga Pokok Penjualan
Januari 2004
Sediaan Bahan Baku Awal
Sediaan Bahan Baku
Bahan Penolong
Suplies pabrik
1,500,000.00
500,000.00
200,000.00
Pembelian Bersih
2,200,000.00
2,200,000.00
250,000.00
100,000.00
(350,000.00)
2,550,000.00
1,040,000.00
240,000.00
75,000.00
50,000.00
60,000.00
25,000.00
250,000.00
50,000.00
500,000.00
75,000.00
1,325,000.00
4,915,000.00
-
4,915,000.00
-
4,915,000.00
-
4,915,000.00
-
4,915,000.00
PT. YURIA
JURNAL UMUM MENGGUNAKAN METODE PEREPETUAL
JANUARI 2004
1
1,500,000.00
500,000.00
200,000.00
1,850,000.00
Biaya gaji
Kas
Hutang PPH
1,600,000.00
Upah langsung
Upah tak langsung
Upah bagian administrasi
Upah bagian pemasaran
Biaya gaji
1,040,000.00
240,000.00
160,000.00
160,000.00
2,200,000.00
1,250,000.00
400,000.00
200,000.00
1,440,000.00
160,000.00
1,600,000.00
75,000.00
50,000.00
60,000.00
40,000.00
50,000.00
Biaya Asuransi
Asuransi dibayar dimuka
25,000.00
Hutang dagang
Kas
75,000.00
50,000.00
60,000.00
40,000.00
50,000.00
25,000.00
2,200,000.00
2,200,000.00
Hutang PPH
Kas
160,000.00
250,000.00
160,000.00
50,000.00
500,000.00
75,000.00
Hutang BOP
Kas
218,750.00
BOP
875,000.00
656,250.00
218,750.00
218,750.00
250,000.00
50,000.00
500,000.00
75,000.00
875,000.00
875,000.00
12 Bank
Piutang penjualan
Penjualan
5,000,000.00
1,500,000.00
4,115,000.00
6,500,000.00
1,500,000.00
500,000.00
1,040,000.00
875,000.00
200,000.00
PT. YURIA
LAPORAN LABA RUGI
PERIODE JANUARI 2004
Penjualan
Sediaan Bahan Baku Awal
Sediaan Bahan Baku
Bahan Penolong
Suplies pabrik
1,500,000.00
500,000.00
200,000.00
Pembelian Bersih
Bahan Baku Yang Siap diproses
Sediaan bahan baku akhir :
- Sediaan Bahan Baku (1.500.000-1.250.000)
- Bahan Penolong (500.000-400.000)
- Suplies pabrik (200.000-200.000)
250,000.00
100,000.00
-
240,000.00
75,000.00
50,000.00
60,000.00
25,000.00
250,000.00
50,000.00
500,000.00
75,000.00
PT. YURIA
PORAN LABA RUGI
IODE JANUARI 2004
6,500,000.00
-
2,200,000.00
2,200,000.00
(350,000.00)
2,550,000.00
1,040,000.00
1,325,000.00
4,915,000.00
4,915,000.00
4,915,000.00
4,915,000.00
4,915,000.00
1,585,000.00
160,000.00
160,000.00
40,000.00
50,000.00
(410,000.00)
1,995,000.00
(160,000.00)
1,835,000.00