Apa Aja3allhamdullilah

PERUSAHAAN DAGANG UD.
BLUE STAR (SISTEM PERIODIK)

MERCHANDISE CARD FIFO
PERIODE DECEMBER 2010
IVENTORY CARD
NAMA BARANG: BERAS
TANGGAL
KETERANGAN
UNIT
-
MASUK
HARGA
JUMLAH
-
UNIT
-
KELUAR
HARGA
-
1.
Saldo
E
S
2.
Pembelian Tunai
2000
Rp 25,000
Rp 50,000,000
4.
Retur Pembelian
150
Rp 25,000
8.
Penjualan Kredit
10. Retur Penjualan
52
Rp 25,000
Rp 1,300,000
1000
200
-
Rp 20,000
Rp 25,000
-
11. Pembelian Kredit
1200
Rp 25,600
Rp 30,720,000
1400
Rp 25,700
Rp 35,980,000
300
Rp 25,700
Rp 7,710,000
500
Rp 25,300
Rp 12,650,000
1702
298
Rp 25,000
Rp 25,600
902
298
Rp 25,600
Rp 25,700
700
Rp 25,700
600
Rp 25,500
Rp 15,300,000
E
M
B
E
R
2010
23. Penjualan Tunai
25.
Penjualan Kredit
29.
Penjualan Kredit
31.
Pembelian Kredit
Persediaan Akhir
UE STAR (SISTEM PERIODIK)

E CARD FIFO
EMBER 2010
Y CARD
JUMLAH
-
UNIT
1000
HARGA JUAL : RP25.000

SALDO
HARGA
JUMLAH
Rp 20,000 Rp
20,000,000
1000
2000
Rp 20,000
Rp 25,000
Rp
Rp
20,000,000
50,000,000
Rp 3,750,000
1000
1850
1650
1702
1702
1200
1702
1200
1400
1702
1200
1400
300
1702
1200
1400
300
500
902
1400
300
500
1102
300
500
402
300
500
402
300
500
600
Rp 20,000
Rp 25,000
Rp 25,000
Rp 25,000
Rp 25,000
Rp 25,600
Rp 25,000
Rp 25,600
Rp 25,700
Rp 25,000
Rp 25,600
Rp 25,700
Rp 25,700
Rp 25,000
Rp 25,600
Rp 25,700
Rp 25,700
Rp 25,300
Rp 25,600
Rp 25,700
Rp 25,700
Rp 25,300
Rp 25,700
Rp 25,700
Rp 25,300
Rp 25,700
Rp 25,700
Rp 25,300
Rp 25,700
Rp 25,700
Rp 25,300
Rp 25,500
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
20,000,000
46,250,000
41,250,000
42,550,000
42,550,000
30,720,000
42,550,000
30,720,000
35,980,000
42,550,000
30,720,000
35,980,000
7,710,000
42,550,000
30,720,000
35,980,000
7,710,000
12,650,000
23,091,200
35,980,000
7,710,000
12,650,000
28,321,400
7,710,000
12,650,000
10,331,400
7,710,000
12,650,000
10,331,400
7,710,000
12,650,000
15,300,000
Rp
45,991,400
KELUAR
Rp 20,000,000
Rp 5,000,000
-
Rp 42,550,000
Rp 7,628,800
Rp 23,091,200
Rp 7,658,600
Rp 17,990,000
1802
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
PERUSAHAAN DAGANG UD.BLUE STAR (SISTEM PERIODIK)

MERCHANDISE CARD LIFO
IVENTORY CARD
NAMA BARANG: BERAS
TANGGAL
D
E
S
E
M
B
E
R
2010
KETERANGAN
MASUK
KELUAR
UNIT
HARGA
JUMLAH
UNIT
HARGA
1.
Saldo
2.
Pembelian Tunai
2000
Rp 25,000
Rp 50,000,000
4.
Retur Pembelian
150
Rp 25,000
8.
Penjualan Kredit
1200
Rp 25,000
52
Rp 25,000
Rp 1,300,000
1200
Rp 25,600
Rp 30,720,000
1400
Rp 25,700
Rp 35,980,000
300
Rp 25,700
Rp 7,710,000
500
Rp 25,300
Rp 12,650,000
500
300
1200
Rp 25,300
Rp 25,700
Rp 25,700
200
1000
Rp 25,700
Rp 25,600
200
500
Rp 25,600
Rp 25,000
10. Retur Penjualan

11.
Pembelian Kredit
23. Penjualan Tunai
25. Penjualan Tunai

29. Penjualan Kredit
600
Rp 25,500
Rp 15,300,000
Persediaan Akhir
TAR (SISTEM PERIODIK)
RD LIFO
ER 2010
RD
KELUAR
SALDO
JUMLAH
UNIT
HARGA
1000
Rp 20,000
Rp
20,000,000
1000
2000
1000
1850
1000
650
1000
702
1000
702
1200
1000
702
1200
1400
1000
702
1200
1400
300
1000
702
1200
1400
300
500
1000
702
1200
200
1000
702
200
1000
202
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
20,000,000
50,000,000
20,000,000
46,250,000
20,000,000
16,250,000
20,000,000
17,550,000
20,000,000
17,550,000
30,702,000
20,000,000
17,550,000
30,702,000
35,980,000
20,000,000
17,550,000
30,702,000
35,980,000
7,710,000
20,000,000
17,550,000
30,702,000
35,980,000
7,710,000
12,650,000
20,000,000
17,550,000
30,702,000
5,140,000
20,000,000
17,550,000
5,120,000
20,000,000
17,550,000
Rp 3,750,000
Rp 30,000,000
-
Rp 12,650,000
Rp 7,710,000
Rp 30,840,000
Rp 5,140,000
Rp 25,600,000
Rp 5,120,000
Rp
22,000
20,000
25,000
20,000
25,000
20,000
25,000
20,000
25,000
20,000
25,000
25,600
20,000
25,000
25,600
25,700
20,000
25,000
25,600
25,700
25,700
20,000
25,000
25,600
25,700
25,700
25,300
20,000
25,000
25,600
25,700
20,000
25,000
25,600
20,000
25,000
JUMLAH
1000
202
600
1802
Rp 20,000 Rp
Rp 25,000 Rp
Rp 25,500 Rp
Rp
20,000,000
5,050,000
15,300,000
40,350,000
PERUSAHAAN DAGANG UD.BLUE STAR (SISTEM PERIODIK)

KARTU PERSEDIAAN AVERAGE
IVENTORY CARD
NAMA BARANG: BERAS
TANGGAL
D
E
S
E
KETERANGAN
1. Saldo
UNIT
MASUK
HARGA
JUMLAH
UNIT
KELUAR
HARGA
2.
Pembelian Tunai
2000
Rp 25,000
Rp 50,000,000
4.
Retur Pembelian
150
Rp 25,000
Penjualan Kredit
1200
Rp 25,877
Rp 63,517
Rp 25,600
Rp 25,700
Rp 3,302,884
Rp 35,980,000
M
B
10. Retur Penjualan

52
1200
1400
300
Rp 25,700
Rp 7,710,000
2010 21. Pembelian Kredit
500
-
Rp 25,300
-
Rp 12,650,000
-
2000
Rp 32,232

1200
700
Rp 32,231
Rp 32,231
600
25500
15300000
23. Penjualan Tunai
BLUE STAR (SISTEM PERIODIK)
IAAN AVERAGE
ECEMBER 2010
RY CARD
KELUAR
JUMLAH

SALDO
UNIT
HARGA
JUMLAH
1000
Rp
20,000
Rp
20,000,000
3000
Rp
23,333
Rp
70,000,000
Rp 3,750,000
2850
Rp
25,877
Rp
73,750,000
Rp 31,052,400
1650
Rp
63,517 Rp 104,802,400
1702
2902
4302
Rp
Rp
Rp
63,517 Rp 108,105,284
37,252 Rp 108,105,284
33,493 Rp 144,085,284
4602
Rp
32,985 Rp 151,795,284
5102
Rp
32,232 Rp 164,445,284
Rp 64,464,000
3102
Rp
32,231
Rp
99,981,284
Rp 38,677,200
Rp 22,561,700
1902
1202
Rp
Rp
32,231
32,232
Rp
Rp
61,304,084
38,742,384
1802
Rp
29,990
Rp
54,042,384
PERUSAHAAN DAGANG UD.gelap terang (SISTEM PERIODIK)

GENERAL JOURNAL
DATE
EXPLANATION
D
E
S
E
M
B
v
v
Rp
v
v
Rp
Rp
kas
v
v
beban sewa toko
Rp
kas
beban operasional
kas
Kas
Kas
penjualan
R
2009
Pembelian
DEBIT
P/R
returpenjualan
12 Pembelian
Kas
14 Kas
retur pembelian
16 Piutang Usaha
penjualan
17 Pembelian
Hutang Usaha
18 kas
Potongan Penjualan
Piutang Usaha
18 Hutang Usaha
potongan pembelian
kas
19 kas
Rp
v
v
Rp
v
v
Rp
v
v
Rp
Rp
penjualan
Rp
Rp
v
v
Rp
Rp
kas
v
v
28 Kas
Rp
25 Pembelian
kas
27 beban air,listrik dan telpon
Rp
4,000,000
Rp
13,600,000
Rp
1,360,000
Rp
9,000,000
Rp
19,000,000
Rp
9,000,000
Rp
Rp
570,000
18,430,000
Rp
20,000,000
Rp
4,000,000
Rp
42,000,000
Rp
1,000,000
Rp
21,000,000
Rp
2,000,000
19,000,000
v
v
v
v
Kas
2,000,000
19,000,000
20,000,000
4,000,000
42,000,000
24 beban asuransi
Rp
9,000,000
Rp
360,000
1,360,000
180,000
22 kas
Rp
1,360,000
Rp
Kas
18,000,000
4,000,000
v
v
Rp
Rp
2,000,000
8,820,000
v
v
32,000,000
360,000
Rp
Penjualan
Rp
18,000,000
Rp
20 Pembelian
32,000,000
v
v
KREDIT
1,000,000
21,000,000
2,000,000
17,600,000
28
penjualan
30 beban gaji toko

kas
v
v
TOTAL
Rp
Rp
17,600,000
Rp
2,000,000
2,000,000
Rp 224,680,000 Rp 224,680,000
PERUSAHAAN DAGANG UD.gelap terang (SYSTEM PERPECTUAL) (FIFO)

GENERAL JOURNAL
DATE
D
E
S
E
M
B
E
R
2009
EXPLANATION
3 Persediaan Barang Dagang

Kas
Kas
penjualan
Harga Pokok Penjualan
Persediaan Barang Dagang
P/R
v
v
v
DEBIT
Rp
32,000,000
Rp
18,000,000
Rp
15,000,000
Rp
360,000
Retur Penjualan
v
v
Kas
v
v
Rp
300,000
Rp
2,000,000
Rp
4,000,000
8 Beban Sewa Toko

Kas
9 beban operasional
Kas
v
v
v
v
Rp
13,600,000
kas
14 Kas
Rp
1,360,000
Rp
9,000,000
Rp
8,000,000
16 Piutang Usaha
penjualan
v
v
Rp
19,000,000
Rp
8,820,000
v
v
Rp
180,000
Rp
19,000,000
Rp
20,000,000
v
v
Rp
16,000,000
Rp
4,000,000
kas
v
v
22 kas
Rp
42,000,000
Hutang Usaha
18 Kas
Potongan Penjualan
Piutang Usaha
18 Hutang Usaha
kas
v
v
19 Kas
v
Penjualan

penjualan
22
24 beban asuransi
Kas

kas
27 beban air,listrik dan telpon

Beban Gaji (Bagian Administrasi)
28 Kas
penjualan
Rp
34,980,000
v
v
Rp
1,000,000
v
v
Rp
21,000,000
v
v
Rp
2,000,000
Rp
17,600,000
Rp
16,120,000
Rp
2,000,000

31. beban gaji toko

Kas
v
v
v
Persediaan Akhir
Rp 327,320,000
PERPECTUAL) (FIFO)
KREDIT
Rp
32,000,000
Rp
18,000,000
Rp
15,000,000
Rp
360,000
Rp
300,000
Rp
2,000,000
Rp
4,000,000
Rp
13,600,000
Rp
1,360,000
Rp
9,000,000
Rp
8,000,000
Rp
19,000,000
Rp
9,000,000
Rp
Rp
570,000
18,430,000
Rp
20,000,000
Rp
16,000,000
Rp
4,000,000
Rp
42,000,000
Rp
34,980,000
Rp
1,000,000
Rp
21,000,000
Rp
2,000,000
Rp
17,600,000
Rp
16,120,000
Rp
2,000,000
Rp
327,320,000
PERUSAHAAN DAGANG UD. BLUE STAR

GENERAL LEDGER
PERIODE DESEMBER 2010
Acc. Name: Kas
Date
D
E
S
2010
31
31
31
31
31
31
31
31
31
31
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Rp
Rp
Rp
Rp
Balance
CREDIT
Rp
50,000,000
Rp
5,684,000
Rp
Rp
Rp
Rp
350,000
300,000
4,900,000
5,000,000
DEBIT
3,750,000
343,000
80,000,000
2,744,000
Rp
Acc. Name: Piutang Usaha

Date
D
E
S
2010
31
31
31
31
31
31
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Rp
30,600,000
Rp
Rp
Rp
Rp
D
E
S
2010
31
31
31
31
31
31
31
50,400,000
28,350,000
Rp
DEBIT
Rp 30,600,000
1,326,000 Rp 29,274,000
350,000 Rp 28,924,000
Rp 79,324,000
Rp 107,674,000
2,800,000 Rp 104,874,000
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Rp
Rp
CREDIT
Rp
Rp
Rp
Rp
30,720,000
35,980,000
7,710,000
12,650,000
Rp
15,300,000
D
E
S
2010
31
31
31
31
Balance
DEBIT
5,800,000
5,000,000
Acc. Name: Penjualan

Date
Balance
CREDIT
Acc. Name: Hutang Usaha

Date
20,603,000
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
CREDIT
Rp
Rp
Rp
Rp
30,600,000
80,000,000
50,400,000
28,350,000
Balance
DEBIT
Acc. Name: Retur Penjualan

Date
Dec-10
31
Acc. No:
Description
Post. Ref
General Journal
GJ-1
DEBIT
Rp
Balance
CREDIT
1,326,000
Acc. Name: Potongan Penjualan

Date
Dec-10
31
31
Description
Post. Ref
General Journal
General Journal
GJ-1
GJ-1
Acc. No:
DEBIT
Rp
Rp
D
E
S
2010
31
31
31
31
31
31
56,000
7,000
Rp
Rp
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Rp
Rp
Rp
Rp
Rp
Rp
CREDIT
50,000,000
30,720,000
35,980,000
7,710,000
12,650,000
15,300,000
Rp
Rp
Rp
Rp
Rp
Rp
Acc. Name: Retur Pembelian

Date
Dec-10
31
Dec-10
31
31
Description
Post. Ref
General Journal
GJ-1
DEBIT
Balance
CREDIT
Rp
DEBIT
3,750,000
Description
Post. Ref
General Journal
General Journal
GJ-1
GJ-1
Acc. No:
DEBIT
Balance
CREDIT
Rp
Rp
DEBIT
100,000
116,000
Acc. Name: Beban Listrik, Air, dan Telepon

Date
Dec-10
31
Description
Post. Ref
General Journal
GJ-1
Acc. No:
DEBIT
Rp
Dec-10
31
Description
Post. Ref
General Journal
GJ-1
350,000
Dec-10
31
31
DEBIT
350,000
Rp
Acc. No:
DEBIT
Rp
CREDIT
300,000
Acc. Name: Beban Gaji

Date
Balance
CREDIT
Acc. Name: Beban Angkut Pembelian

Date
Balance
DEBIT
50,000,000
80,720,000
116,700,000
124,410,000
137,060,000
152,360,000
Acc. No:
Acc. Name: Potongan Pembelian

Date
Balance
DEBIT
56,000
63,000
CREDIT
Acc. Name: Pembelian

Date
DEBIT
1,326,000
Rp
Balance
DEBIT
Rp
300,000
Acc. No:
Description
Post. Ref
General Journal
General Journal
GJ-1
GJ-1
DEBIT
Rp
Rp
1,500,000
3,500,000
CREDIT
Balance
DEBIT
Rp
1,500,000
Rp
5,000,000
101
Balance
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
CREDIT
50,000,000
46,250,000
45,907,000
51,591,000
(28,409,000)
(28,059,000)
(27,759,000)
(22,859,000)
(17,859,000)
(20,603,000)
102
Balance
CREDIT
201
Balance
Rp
Rp
Rp
Rp
Rp
Rp
Rp
CREDIT
30,720,000
66,700,000
74,410,000
87,060,000
81,260,000
76,260,000
91,560,000
401
Balance
Rp
Rp
Rp
Rp
CREDIT
30,600,000
110,600,000
161,000,000
189,350,000
EFE
402
Balance
CREDIT
403
Balance
CREDIT
501
Balance
CREDIT
502
Balance
CREDIT
Rp 3,750,000
503
Balance
Rp
Rp
CREDIT
100,000
216,000
601
Balance
CREDIT
602
Balance
CREDIT
603
Balance
CREDIT
PERUSAHAAN DAGANG UD. BLUE STAR

GENERAL LEDGER
PERIODE DESEMBER 2010
Acc. Name: Kas
Date
D
E
S
2010
31
31
31
31
31
31
31
31
31
31
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Balance
CREDIT
DEBIT
Rp 50,000,000
Rp
Rp
3,750,000
343,000
Rp
80,000,000
Rp
Rp
5,684,000
Rp
Rp
Rp
Rp
350,000
300,000
4,900,000
5,000,000
2,744,000
Rp
Acc. Name: Piutang Usaha

Date
D
E
S
2010
31
31
31
31
31
31
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Rp
30,600,000
Rp
Rp
Rp
Rp
Balance
CREDIT
50,400,000
28,350,000
Rp
Rp
1,326,000 Rp
350,000 Rp
Rp
Rp
2,800,000 Rp
Acc. Name: Persediaan Barang Dagang

Date
D
E
S
2010
31
31
31
31
31
31
31
31
31
31
31
31
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Rp
50,000,000
1,300,000
30,720,000
35,980,000
7,710,000
12,650,000
Rp 50,178,800
Rp 30,749,800
Rp 17,990,000
Rp
Description
Balance
CREDIT
Rp 3,750,000
Rp 25,000,000
Rp
Rp
Rp
Rp
Rp
DEBIT
30,600,000
29,274,000
28,924,000
79,324,000
107,674,000
104,874,000
Acc. No:
15,300,000
Acc. Name: Hutang Usaha

Date
20,603,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
DEBIT
50,000,000
46,250,000
21,250,000
22,550,000
53,270,000
89,250,000
96,960,000
109,610,000
59,431,200
28,681,400
10,691,400
25,991,400
Acc. No:
Post. Ref
DEBIT
CREDIT
Balance
DEBIT
D
E
S
2010
31
31
31
31
31
31
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
Rp 30,720,000
Rp 35,980,000
Rp 7,710,000
Rp 12,650,000
Rp
Rp
5,800,000
5,000,000
Rp 15,300,000
Acc. Name: Harga Pokok Penjualan

Date
D
E
S
2010
31
31
31
31
31
31
31
31
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
GJ-1
Acc. No:
DEBIT
Rp
25,000,000
Rp
Rp
Rp
Rp
Rp
50,178,800
30,749,800
300,000
Rp
Rp
Balance
CREDIT
17,990,000
Acc. Name: Penjualan

Date
D
E
S
2010
31
31
31
31
Acc. No:
Description
Post. Ref
General Journal
General Journal
General Journal
General Journal
GJ-1
GJ-1
GJ-1
GJ-1
DEBIT
Balance
CREDIT
Rp
Rp
Rp
Rp
DEBIT
30,600,000
80,000,000
50,400,000
28,350,000
Acc. Name: Retur Penjualan

Date
Dec-10
31
Acc. No:
Description
Post. Ref
General Journal
GJ-1
DEBIT
Rp
CREDIT
1,326,000
Balance
DEBIT
Rp
Acc. Name: Potongan Penjualan

Date
Dec-10
31
31
Description
Post. Ref
General Journal
General Journal
GJ-1
GJ-1
Dec-10
31
Description
Post. Ref
General Journal
GJ-1
DEBIT
Rp
Rp
CREDIT
56,000
7,000
Rp
Rp
DEBIT
Rp
Dec-10
31
Balance
DEBIT
56,000
63,000
Acc. No:
CREDIT
350,000
Rp
Acc. Name: Beban Gaji

Date
1,326,000
Acc. No:
Acc. Name: Beban Listrik, Air, dan Telepon

Date
DEBIT
25,000,000
23,700,000
23,584,000
73,762,800
104,512,600
104,812,600
104,712,600
122,702,600
Rp
1,300,000 Rp
116,000 Rp
Rp
Rp
Rp
100,000 Rp
Rp
Balance
DEBIT
350,000
Acc. No:
Description
Post. Ref
General Journal
GJ-1
DEBIT
Rp
1,500,000
Balance
CREDIT
Rp
DEBIT
1,500,000
31
General Journal
GJ-1
Rp
3,500,000
Rp
5,000,000
101
Balance
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
CREDIT
50,000,000
46,250,000
45,907,000
51,591,000
(28,409,000)
(28,059,000)
(27,759,000)
(22,859,000)
(17,859,000)
(20,603,000)
102
Balance
CREDIT
103
Balance
CREDIT
202
Balance
CREDIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
30,720,000
66,700,000
74,410,000
87,060,000
81,260,000
76,260,000
91,560,000
Balance
CREDIT
401
Balance
Rp
Rp
Rp
Rp
CREDIT
30,600,000
110,600,000
161,000,000
189,350,000
402
Balance
CREDIT
403
Balance
CREDIT
601
Balance
CREDIT
603
Balance
CREDIT
PERUSAHAAN DAGANG UD.gelap terang (SISTEM PERIODIK)

TRIAL BALANCE
Acc
No.
Account Name
DEBIT
101
Kas
Rp
7,390,000
102
Piutang Usaha
Rp
201
Hutang Usaha
401
Penjualan
402
Retur Penjualan
Rp
360,000
403
Potongan Penjualan
Rp
180,000
501
Pembelian
Rp
89,600,000
502
Retur Pembelian
503
Potongan Pembelian
beban sewa toko
Rp
2,000,000
beban operasional
Rp
4,000,000
beban asuransi
Rp
1,000,000
beban airlistrik dan telpon
Rp
Rp
2,000,000
2,000,000
Rp
108,530,000
beban gaji toko
TOTAL
rang (SISTEM PERIODIK)

CE
ER 2009
CREDIT
Rp
Rp
106,600,000
Rp
1,360,000
Rp
570,000
Rp
108,530,000
PERUSAHAAN DAGANG UD.gelap terang (SISTEM PERPETUAL)

TRIAL BALANCE
Acc No.
Account Name
DEBIT
101
Kas
Rp
7,390,000
102
Piutang Usaha
Rp
103
201
Hutang Usaha
301
Rp
89,230,000
401
Penjualan
402
Retur Penjualan
Rp
360,000
403
Potongan Penjualan
Rp
180,000
601
Beban Listrik, Air, dan Telepon
Rp
2,000,000
beban sewa toko
Rp
2,000,000
beban operasional
Rp
4,000,000
beban asuransi
Rp
Rp
1,000,000
2,000,000
Rp
108,160,000
603
Beban Gaji toko
TOTAL
EM PERPETUAL)
CREDIT
Rp
1,560,000
Rp
106,600,000
Rp
106,600,000
PERUSAHAAN DAGANG UD.BLUE STAR (SISTEM PERIODIK) (FIFO)

INCOME STATEMENT
EXPLANATION
Penjualan
Retur Penjualan
Potongan Penjualan
Rp
Rp
Rp
Rp
Rp
106,600,000
Rp
540,000
Rp
15,000,000
Rp
Rp
102,670,000
13,440,000
Rp
Rp
Rp
Rp
Rp
4,000,000
2,000,000
2,000,000
2,000,000
1,000,000
360,000
180,000
Penjualan Bersih
Persediaan Barang Dagang (Awal)
Pembelian
Retur Pembelian
Potongan Pembelian
Pembelian Bersih
Harga Pokok Pembelian
Barang tersedia Dijual
Persediaan Barang Dagang (Akhir)
Laba Kotor
Rp
Rp
Rp
Rp
Beban Operasional
Beban Gaji toko
sewa toko
beban asuransi
Jumlah Beban Operasional
Laba Bersih
89,600,000
3,750,000
570,000
1,360,000
ERIODIK) (FIFO)
Rp
Rp
106,060,000
Rp
Rp
89,230,000
16,830,000
Rp
11,000,000
Rp
5,830,000
PERUSAHAAN DAGANG UD.gelap terang (SISTEM perpektual)

INCOME STATEMENT
EXPLANATION
Rp
Rp
Rp
Rp 106,600,000
Penjualan
Retur Penjualan
Potongan Penjualan
Rp
Rp
360,000
180,000
Rp
540,000
Penjualan Bersih
Rp
106,060,000
Harga Pokok Penjualan Bersih

Laba Kotor Penjualan
Rp
Rp
89,230,000
16,830,000
Rp
11,000,000
Rp
5,830,000
Beban Operasional
Beban Gaji toko
beban sewa toko
beban asuransi
Laba Bersih
Rp
Rp
Rp
Rp
Rp
4,000,000
2,000,000
2,000,000
2,000,000
1,000,000
No.
LAPORAN PERSEDIAAN BARANG (FIFO)
KODE
NAMA
PERSEDIAAN
BARANG
BARANG
AWAL
MUTASI
TOTAL
KELUAR
MASUK
#REF!
#REF!
UD. BLUE STAR

LAPORAN PERHITUNGAN PERSEDIAAN BARANG (FIFO)
(STOCK OPNAME)
Kami telah melakukan perhitungan fisik pada persediaan barang dagang pada:
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
NAMA BARANG
UNIT
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
BERAS
TOTAL
1000
2000
-150
-1000
-200
52
1200
1400
300
500
-1702
-298
-902
-298
-700
600
1802
HARGA
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
20,000
25,000
25,000
20,000
25,000
25,000
25,600
25,700
25,700
25,300
25,000
25,600
25,600
25,700
25,700
25,500
JUMLAH
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
20,000,000
50,000,000
(3,750,000)
(20,000,000)
(5,000,000)
1,300,000
30,720,000
35,980,000
7,710,000
12,650,000
(42,550,000)
(7,628,800)
(23,091,200)
(7,658,600)
(17,990,000)
15,300,000
45,991,400
KETERANGAN
O)
PERSEDIAAN
AKHIR
1802
PERUSAHAAN DAGANG UD.BLUE STAR (SISTEM PERIODIK) + (PPN )

GENERAL JOURNAL
DATE
D
E
S
E
M
B
E
R
2010
EXPLANATION
2.
Pembelian
PPN Masukan
4.
Kas
DEBIT
P/R
Rp
Rp
50,000,000
5,000,000
Rp
4,125,000
Rp
34,200,000
Rp
Rp
1,326,000
132,600
Rp
Rp
30,720,000
3,720,000
Rp
Rp
35,980,000
3,598,000
Rp
Rp
Rp
31,978,572
693,480
69,348
Rp
Rp
7,710,000
771,000
Rp
Rp
12,650,000
1,265,000
Rp
13,915,000
Rp
88,000,000
Rp
55,800,000
Rp
350,000
Rp
300,000
Kas
Retur Pembelian
PPN Masukan
8.
Piutang Dagang
Penjualan
PPN Keluaran
10. Retur Penjualan

PPN Keluaran
Piutang Dagang
11. Pembelian
PPN Masukan
Hutang Dagang
15. Pembelian
PPN Masukan
Hutang Dagang
18. Kas
Potongan Penjualan
PPN Keluaran
Piutang Usaha
20. Pembelian
PPN Masukan
Hutang Dagang
21. Pembelian
PPN Masukan
Hutang Dagang
22. Hutang Dagang
PPN Masukan
Potongan Pembelian
Kas
23. Kas
Penjualan
PPN Keluaran
25. Piutang Dagang
Penjualan
PPN Keluaran
26. Beban Listrik, Air, dan Telepon
Kas
26. Beban Angkut Pembelian
Kas
PPH pasal 23
28. Hutang Dagang
Rp
7,710,000
Rp
31,185,000
Rp
Rp
1,500,000
3,500,000
Rp
Rp
Rp
43,524,000
11,160,000
1,116,000
Rp
Rp
15,300,000
1,530,000
Rp
498,829,000
PPN Masukan
Kas
Potongan Pembelian
29.
Piutang Dagang
Penjualan
PPN Keluaran
30. Beban Gaji (Bagian Penjualan)
Kas
31.
Potongan Penjualan
Kas
PPN Keluaran
Piutang Dagang
31.
Pembelian
PPN Masukan
Hutang Dagang
TOTAL
EM PERIODIK) + (PPN )
10
KREDIT
Rp
55,000,000
Rp
Rp
3,750,000
375,000
Rp
Rp
30,600,000
3,600,000
Rp
1,458,600
Rp
34,440,000
Rp
39,578,000
Rp
32,741,400
Rp
8,481,000
Rp
13,915,000
Rp
Rp
Rp
278,300
2,783,000
10,853,700
Rp
Rp
80,000,000
8,000,000
Rp
Rp
50,400,000
5,400,000
Rp
350,000
Rp
Rp
294,000
6,000
Rp
Rp
Rp
154,200
1,542,000
6,013,800
Rp
Rp
28,350,000
2,835,000
Rp
5,000,000
Rp
55,800,000
Rp
16,830,000
Rp 498,829,000
PERUSAHAAN DAGANG UD.BLUE STAR (SYSTEM PERPECTUAL)+ (PPN) FIFO

GENERAL JOURNAL
DATE
D
E
S
E
M
B
E
R
2010
2.
4.
8.
10.
11.
15.
18.
20.
21.
22.
23.
25.
EXPLANATION
P/R
DEBIT

PPN Masukan
kas
Kas
PPN Masukan
Piutang Dagang
Penjualan
PPN Keluaran
Retur Penjualan
PPN Keluaran
Piutang Dagang
PPN Masukan
Hutang Dagang
PPN Masukan
Hutang Dagang
Rp
Rp
50,000,000
5,000,000
Rp
4,125,000
Rp
34,200,000
Rp
25,000,000
Rp
Rp
1,326,000
132,600
Rp
1,300,000
Rp
Rp
30,720,000
3,720,000
Rp
Rp
35,980,000
3,598,000
Kas
Rp
Rp
Rp
31,978,572
693,480
69,348
Rp
Rp
7,710,000
771,000
Rp
Rp
12,650,000
1,265,000
Rp
13,915,000
Rp
88,000,000
Rp
50,178,800
Rp
55,800,000
Potongan Penjualan
PPN Keluaran
Piutang Usaha
PPN Masukan
Hutang Dagang
Pembelian
PPN Masukan
Hutang Dagang
Hutang Dagang
PPN Masukan
Potongan Pembelian
Kas
Kas
Penjualan
PPN Keluaran
Piutang Dagang
Penjualan
25.
26.
26.
28.
29.
30.
31.
31.
PPN Keluaran
Kas
Kas
PPH pasal 23
Hutang Dagang
PPN Masukan
Kas
Piutang Dagang
Penjualan
PPN Keluaran
Beban Gaji (Bagian Penjualan)
Kas
Potongan Penjualan
Kas
PPN Keluaran
Piutang Dagang
Pembelian
PPN Masukan
Hutang Dagang
TOTAL
Rp
30,749,800
Rp
350,000
Rp
300,000
Rp
7,710,000
Rp
31,185,000
Rp
17,990,000
Rp
Rp
1,500,000
3,500,000
Rp
Rp
Rp
43,524,000
11,160,000
1,116,000
Rp
Rp
15,300,000
1,530,000
Rp624,047,600
ERPECTUAL)+ (PPN) FIFO
KREDIT
Rp
55,000,000
Rp
Rp
3,750,000
375,000
Rp
Rp
30,600,000
3,600,000
Rp
25,000,000
Rp
1,458,600
Rp
1,300,000
Rp
34,440,000
Rp
39,578,000
Rp
32,741,400
Rp
8,481,000
Rp
13,915,000
Rp
Rp
Rp
278,300
2,783,000
10,853,700
Rp
Rp
80,000,000
8,000,000
Rp
50,178,800
Rp
50,400,000
Rp
5,400,000
Rp
30,749,800
Rp
350,000
Rp
Rp
294,000
6,000
Rp
Rp
Rp
154,200
1,542,000
6,013,800
Rp
Rp
28,350,000
2,835,000
Rp
17,990,000
Rp
5,000,000
Rp
55,800,000
Rp
16,830,000
Rp624,047,600
DAFTAR PUSAKA
DARI BUKU
Harti,Dwi. 2011. Akuntansi 2A. Jakarta: Erlangga
Nama
Tahun
Judul
Tempat
Penerbit
Sumber internet
Nama Link ( http atau www ) dicopy
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PERUSAHAAN DAGANG UD.

BLUE STAR (SISTEM PERIODIK)

10. Retur Penjualan

11. Pembelian Kredit

15. Pembelian Kredit

20. Pembelian Kredit

21. Pembelian Kredit

23. Penjualan Tunai

UE STAR (SISTEM PERIODIK)

HARGA JUAL : RP25.000

PERUSAHAAN DAGANG UD.BLUE STAR (SISTEM PERIODIK)

10. Retur Penjualan

15. Pembelian Kredit

20. Pembelian Kredit

21. Pembelian Kredit

23. Penjualan Tunai

25. Penjualan Tunai

31. Pembelian Kredit

TAR (SISTEM PERIODIK)

PERUSAHAAN DAGANG UD.BLUE STAR (SISTEM PERIODIK)

10. Retur Penjualan

15. Pembelian Kredit

20. Pembelian Kredit

2010 21. Pembelian Kredit

25. Penjualan Kredit

31. Pembelian Kredit

23. Penjualan Tunai

BLUE STAR (SISTEM PERIODIK)

HARGA JUAL : RP25.000

PERUSAHAAN DAGANG UD.gelap terang (SISTEM PERIODIK)

beban sewa toko

27 beban air,listrik dan telpon

30 beban gaji toko

PERUSAHAAN DAGANG UD.gelap terang (SYSTEM PERPECTUAL) (FIFO)

3 Persediaan Barang Dagang

Persediaan Barang Dagang

Harga Pokok Penjualan

8 Beban Sewa Toko

12 Persediaan Barang Dagang

Persediaan Barang Dagang

17 Persediaan Barang Dagang

Harga Pokok Penjualan

20 Persediaan Barang Dagang

Persediaan Barang Dagang

25 Persediaan Barang Dagang

27 beban air,listrik dan telpon

Harga Pokok Penjualan

31. beban gaji toko

PERUSAHAAN DAGANG UD. BLUE STAR

Acc. Name: Piutang Usaha

Acc. Name: Penjualan

Acc. Name: Hutang Usaha

Acc. Name: Retur Penjualan

Acc. Name: Potongan Penjualan

Acc. Name: Retur Pembelian

Acc. Name: Beban Listrik, Air, dan Telepon

Acc. Name: Beban Gaji

Acc. Name: Beban Angkut Pembelian

Acc. Name: Potongan Pembelian

Acc. Name: Pembelian

PERUSAHAAN DAGANG UD. BLUE STAR

Acc. Name: Piutang Usaha

Acc. Name: Persediaan Barang Dagang

Acc. Name: Hutang Usaha