XI
MERCHANDISE
INVENTORY
KATA PENGANTAR
Puji syukur saya panjatkan kehadirat Allah SWT yang telah memberikan rahmat serta
karunia-Nya kepada saya, sehingga saya berhasil menyelesaikan Makalah ini yang
alhamdulillah tepat pada waktunya yang berjudul Merchandise Inventory.
Akhir kata, kami sampaikan terima kasih kepada semua pihak yang telah berperan serta
dalam penyusunan makalah ini dari awal sampai akhir. Semoga Allah SWT senantiasa
meridhoi segala usaha kita. Aamiin.
2 | Accounting
DAFTAR ISI
COVER1
KATA PENGANTAR...2
DAFTAR ISI..3
CONTOH SOAL..4
KARTU PERSEDIAAN : FIFO..5
KARTU PERSEDIAAN : LIFO..6
KARTU PERSEDIAAN : AVERAGE....7
JURNAL UMUM PERIODIK.....8
JURNAL UMUM PERPETUAL..11
BUKU BESAR PERIODIK....14
BUKU BESAR PERPETUAL.17
NERACA SALDO PERIODIK...21
NERACA SALDO PERPETUAL22
LAPORAN L/R PERIODIK..23
LAPORAN L/R PERPETUAL..24
LAPORAN PERSEDIAAN BARANG..25
STOCKOPNAME26
SOAL TAMBAHAN27
JURNAL UMUM + PPn PERIODIK.28
JURNAL UMUM +PPn PERPETUAL31
DAFTAR PUSTAKA...35
3 | Accounting
Contoh soal :
Transaksi berikut ini adalah yang terkait dengan persediaan barang dagang
(kalkulator) pada PD SUKA SUKA selama bulan Juli 2000 :
1 Juli Persediaan awal barang dagang adalah 4.200 unit @ Rp 6.000
3
12
14
16
17
19
20
22
23
25
26
27
28
29
30
PD SUKA SUKA
KARTU PERSEDIAAN : FIFO
4 | Accounting
TGL
UNIT
1
3 1,000
MASUK
HARGA
JUMLAH
6,000
UNIT
KELUAR
HARGA
JUMLAH
6,000,000
3,000
6,000
18,000,000
60
6,000
360,000
22
50
7,000
350,000
25
500
6,000
3,000,000
26
690
310
6,000
6,000
4,140,000
1,860,000
50
6,000
300,000
12
17 4,000
7,000
28,000,000
19 2,000
6,500
13,000,000
27
28
45
6,000
270,000
100
6,000
600,000
30 1,500
8,000
12,000,000
JUMLAH
8,285
PD SUKA SUKA
5 | Accounting
UNIT
4,200
4,200
1,000
1,200
1,000
1,250
1,000
1,190
1,000
1,190
1,000
4,000
1,190
1,000
4,000
2,000
1,190
1,000
3,950
2,000
690
1,000
3,950
2,000
690
3,950
2,000
735
3,950
2,000
835
3,950
2,000
835
3,950
2,000
1,500
SALDO
HARGA
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
6,000
7,000
6,000
6,000
7,000
6,500
6,000
6,000
7,000
6,500
6,000
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
8,000
JUMLAH
25,200,000
25,200,000
6,000,000
7,200,000
6,000,000
7,500,000
6,000,000
7,140,000
6,000,000
7,140,000
6,000,000
28,000,000
7,140,000
6,000,000
28,000,000
13,000,000
7,140,000
6,000,000
27,650,000
13,000,000
4,140,000
6,000,000
27,650,000
13,000,000
4,140,000
27,650,000
13,000,000
4,410,000
27,650,000
13,000,000
5,010,000
27,650,000
13,000,000
5,010,000
27,650,000
13,000,000
12,000,000
57,660,000
TGL
UNIT
1
3 1,000
MASUK
HARGA
JUMLAH
6,000
UNIT
KELUAR
HARGA
JUMLAH
6,000,000
1,000
2,000
9
50
12
17 4,000
6,000
7,000
28,000,000
19 2,000
6,500
13,000,000
6,000
6,000
300,000
60
6,000
22
50
7,000
25
500
6,500
26
1,000
6,500
27
45
6,500
292,500
28
100
6,500
650,000
30
1500
8000
12000000
JUMLAH
6 | Accounting
UNIT
4,200
4,200
1,000
6,000,000 2,200
12,000,000
2,250
360,000 2,190
2,190
4,000
2,190
4,000
2,000
350,000 2,190
3,950
2,000
3,250,000 2,190
3,950
1,500
6,500,000 2,190
3,950
500
2,190
3,950
545
2,190
3,950
645
2,190
3,950
645
1500
8,285
SALDO
HARGA
6,000
6,000
6,000
6,000
JUMLAH
25,200,000
25,200,000
6,000,000
13,200,000
6,000
6,000
6,000
7,000
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
6,000
7,000
6,500
8000
13,500,000
13,140,000
13,140,000
28,000,000
13,140,000
28,000,000
13,000,000
13,140,000
27,650,000
13,000,000
13,140,000
27,650,000
9,750,000
13,140,000
27,650,000
3,250,000
13,140,000
27,650,000
3,542,500
13,140,000
27,650,000
4,192,500
13,140,000
27,650,000
4,192,500
12000000
56,982,500
PD SUKA SUKA
KARTU PERSEDIAAN : AVERAGE
TGL
1
3
6
9
12
17
19
22
25
26
27
28
30
UNIT
1,000
50
4,000
2,000
45
100
1,500
MASUK
HARGA
JUMLAH
6,000
6,000
7,000
6,500
7,500
7,500
8,000
7 | Accounting
UNIT
KELUAR
HARGA
JUMLAH
6,000,000
3,000
6,000
18,000,000
60
6,000
360,000
50
500
1,000
7,000
6,608
6,608
350,000
3,304,000
6,608,000
300,000
28,000,000
13,000,000
337,500
750,000
12,000,000
UNIT
4,200
5,200
2,200
2,250
2,190
6,190
8,190
8,140
7,640
6,640
6,685
6,785
8,285
SALDO
HARGA
6,000
6,000
6,000
6,000
6,000
6,646
6,611
6,608
6,608
6,608
6,614
6,627
6,876
JUMLAH
25,200,000
31,200,000
13,200,000
13,500,000
13,140,000
41,140,000
54,140,000
53,790,000
50,486,000
43,878,000
44,215,500
44,965,500
56,965,500
PD SUKA SUKA
Jurnal Umum : Periodik
Juli 2000
Tgl
Keterangan
3 Pembelian (Purchase)
Debet (Rp)
25,200,000
25,200,000
700,000
Kas (Cash)
700,000
21,000,000
Penjualan (Sales)
21,000,000
3,000,000
1,800,000
3,000,000
Kas (Cash)
7,800,000
350,000
350,000
360,000
14 Kas (Cash)
Potongan penjualan (Sales Discount)
360,000
19,000,000
1,000,000
Kredit (Rp)
20,000,000
8,000,000
7,680,000
Potongan Pembelian (Purchase Return)
17 Pembelian (Sales)
320,000
28,000,000
Kas (Cash)
19 Pembelian (Purchase)
28,000,000
13,000,000
13,000,000
6,000,000
Kas (Cash)
22 Kas (Cash)
6,000,000
350,000
350,000
13,000,000
Kas (Cash)
12,740,000
260,000
25 Kas (Cash)
3,750,000
Penjualan (Sales)
3,750,000
7,500,000
Penjualan
7,500,000
337,500
Kas (Cash)
337,500
750,000
750,000
2,500,000
800,000
1,500,000
Kas (Cash)
4,800,000
30 Pembelian (Sales)
Kas (Cash)
12,000,000
12,000 ,000
Total
10 | Accounting
172,897,500.00
172,897,500.00
PD SUKA SUKA
Jurnal Umum : Perpetual
Juli 2000
Tanggal
Keterangan
Debet (Rp)
25,200,000
4 HPP (COGS)
25,200,000
700,000
Kas (Cash)
700,000
21,000,000
Penjualan (Sales)
HPP (COGS)
21,000,000
18,000,000
18,000,000
3,000,000
1,800,000
3,000,000
kas (Cash)
7,800,000
350,000
350,000
300,000
HPP (COGS)
300,000
360,000
14 Kas (Cash)
11 | Accounting
Kredit (Rp)
360,000
19,000,000
1,000,000
20,000,000
8,000,000
Kas (Cash)
7,680,000
HPP (COGS)
320,000
28,000,000
Kas (Cash)
28,000,000
13,000,000
20 HPP (COGS)
13,000,000
6,000,000
Kas (Cash)
22 Kas (Cash)
6,000,000
350,000
350,000
13,000,000
Kas ( Cash)
12,740,000
HPP (COGS)
260,000
25 Kas (Cash)
3,750,000
Penjualan (Sales)
HPP (COGS)
3,750,000
3,000,000
3,000,000
7,500,000
Penjualan (Sales)
7,500,000
HPP (COGS)
6,000,000
6,000,000
337,500
Kas (Cash)
337,500
270,000
HPP (COGS)
270,000
750,000
750,000
600,000
HPP (COGS)
600,000
29 Beban Gaji
Beban Listrik dan Telepon (Electrical&Telephone
Expense)
Beban Umum (Other Expense)
2,500,000
800,000
1,500,000
Kas (Cash)
4,800,000
12,000,000
Kas (Cash)
12,000,000
Total
13 | Accounting
201,067,500
201,067,500
PD SUKA SUKA
GENERAL LEDGER
Secara Periodik
Acc.Name : Kas
Date
Juli
.
Description
31
31
31
31
31
31
31
31
31
31
31
31
Pos.
Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Juli
Description
31
31
31
31
31
7,680,000
28,000,000
6,000,000
350,000
12,740,000
3,750,000
337,500
4,800,000
12,000,000
Pos.
Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Description
31
31
31
31
31
Pos.
Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Juli
Description
31 Jurnal Umum
31 Jurnal Umum
31 Jurnal Umum
14 | Accounting
Pos.
Ref
Acc. No :
Balance
Debit (Rp) Credit (Rp)
700,000
8,500,000
10,500,000
2,820,000
25,180,000
31,180,000
30,830,000
43,570,000
39,820,000
40,157,500
44,957,500
56,957,500
Acc. No :
Debit
Credit
Balance
Rp
Rp
Debit (Rp) Credit (Rp)
21,000,000
21,000,000
350,000 20,650,000
20,000,000
650,000
7,500,000
8,150,000
750,000 7,400,000
Acc. No :
Debit
Credit
Balance
Rp
Rp
Debit (Rp) Credit (Rp)
25,200,000
25,200,000
360,000
24,840,000
8,000,000
16,840,000
13,000,000
29,840,000
13,000,000
16,840,000
Credit
Rp
700,000
7,800,000
19,000,000
Debit
Rp
Debit
Rp
Acc. No :
Credit
Balance
Rp
Debit (Rp) Credit (Rp)
21,000,000
21,000,000
3,750,000
24,750,000
7,500,000
32,250,000
Description
Pos.
Ref
31 Jurnal Umum
31 Jurnal Umum
31 Jurnal Umum
Debit
Rp
350,000
337,500
750,000
Credit
Rp
Description
31
Pos.
Ref
Debit
Rp
19,000,000
Credit
Rp
Pos.
Ref
Debit
Rp
25,200,000
28,000,000
13,000,000
12,000,000
Credit
Rp
Jurnal Umum
Description
31
31
31
31
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Description
Pos.
Ref
31 Jurnal Umum
31 Jurnal Umum
Debit
Rp
700,000
6,000,000
Description
31 Jurnal Umum
31 Jurnal Umum
15 | Accounting
Pos.
Ref
Debit
Rp
Credit
Rp
Acc. No :
Balance
Debit (Rp) Credit (Rp)
350,000
687,500
1,437,500
Acc. No :
Balance
Debit (Rp) Credit (Rp)
19,000,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
25,200,000
53,200,000
66,200,000
78,200,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
700,000
6,700,000
Acc. No :
Credit
Balance
Rp
Debit (Rp) Credit (Rp)
360,000
360,000
350,000
710,000
Description
Pos.
Ref
Debit
Rp
31 Jurnal Umum
31 Jurnal Umum
31 Jurnal Umum
Acc. No :
Credit
Balance
Rp
Debit (Rp) Credit (Rp)
320,000
320,000
260,000
580,000
Description
Pos.
Ref
31 Jurnal Umum
31 Jurnal Umum
Debit
Rp
3,000,000
2,500,000
Credit
Rp
Description
31
Pos.
Ref
Jurnal Umum
Debit
Rp
1,800,000
Credit
Rp
Acc. No :
Balance
Debit (Rp) Credit (Rp)
1,800,000
Credit
Rp
Acc. No :
Balance
Debit (Rp) Credit (Rp)
800,000
Description
31
Pos.
Ref
Jurnal Umum
Debit
Rp
800,000
Description
31 Jurnal Umum
31 Jurnal Umum
16 | Accounting
Pos.
Ref
Debit
Rp
3,000,000
1,500,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
3,000,000
5,500,000
Credit
Rp
Acc. No :
Balance
Debit (Rp) Credit (Rp)
3,000,000
4,500,000
PD SUKA SUKA
GENERAL LEDGER
Secara perpetual
Acc.Name : Kas
Date
juli
.
Description
31
31
31
31
31
31
31
31
31
31
31
31
Pos. Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Juli
Description
31
31
31
31
31
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
17 | Accounting
Credit
Rp
700,000
7,800,000
19,000,000
7,680,000
28,000,000
6,000,000
350,000
12,740,000
3,750,000
337,500
4,800,000
12,000,000
Debit
Rp
Pos. Ref
Acc. No :
Balance
Debit (Rp) Credit (Rp)
700,000
8,500,000
10,500,000
2,820,000
25,180,000
31,180,000
30,830,000
43,570,000
39,820,000
40,157,500
44,957,500
56,957,500
Acc. No :
Debit
Credit
Balance
Rp
Rp
Debit (Rp) Credit (Rp)
21,000,000
21,000,000
350,000 20,650,000
20,000,000
650,000
7,500,000
8,150,000
750,000 7,400,000
Description
31
31
31
31
31
31
31
31
31
31
31
31
Pos. Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Juli
Description
31
31
31
31
31
Credit
Rp
18,000,000
300,000
360,000
28,000,000
13,000,000
350,000
3,000,000
6,000,000
270,000
600,000
12,000,000
Debit
Rp
25,200,000
Pos. Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Acc. No :
Debit
Credit
Balance
Rp
Rp
Debit (Rp) Credit (Rp)
25,200,000
25,200,000
360,000
24,840,000
8,000,000
16,840,000
13,000,000
29,840,000
13,000,000
16,840,000
Acc.Name : Penjualan
Date
Juli
Description
Pos. Ref
Debit
Rp
31 Jurnal Umum
31 Jurnal Umum
31 Jurnal Umum
Credit
Rp
21,000,000
3,750,000
7,500,000
Description
31 Jurnal Umum
31 Jurnal Umum
31 Jurnal Umum
18 | Accounting
Pos. Ref
Balance
Debit (Rp) Credit (Rp)
25,200,000
7,200,000
7,500,000
7,140,000
35,140,000
48,140,000
47,790,000
44,790,000
38,790,000
39,060,000
39,660,000
51,660,000
Debit
Rp
350,000
337,500
750,000
Credit
Rp
Acc. No :
Balance
Debit (Rp) Credit (Rp)
21,000,000
24,750,000
32,250,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
350,000
687,500
1,437,500
Description
31
Pos. Ref
Jurnal Umum
Debit
Rp
19,000,000
Credit
Rp
Description
31
31
31
31
31
31
31
31
31
31
Pos. Ref
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
Jurnal Umum
jurnal umum
Jurnal Umum
Jurnal Umum
Debit
Rp
700,000
18,000,000
Credit
Rp
300,000
320,000
6,000,000
260,000
3,000,000
6,000,000
270,000
600,000
Description
Pos. Ref
31 Jurnal Umum
31 Jurnal Umum
Debit
Rp
3,000,000
2,500,000
Credit
Rp
Debit
Rp
1,800,000
Credit
Rp
Description
31
Jurnal Umum
19 | Accounting
Pos. Ref
Acc. No :
Balance
Debit (Rp) Credit (Rp)
19,000,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
700,000
18,700,000
18,400,000
18,080,000
24,080,000
23,820,000
26,820,000
32,820,000
32,550,000
31,950,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
3,000,000
5,500,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
1,800,000
Description
31
Pos. Ref
Jurnal Umum
Debit
Rp
800,000
Credit
Rp
Debit
Rp
3,000,000
1,500,000
Credit
Rp
Description
31 Jurnal Umum
31 Jurnal Umum
20 | Accounting
Pos. Ref
Acc. No :
Balance
Debit (Rp) Credit (Rp)
800,000
Acc. No :
Balance
Debit (Rp) Credit (Rp)
3,000,000
4,500,000
PD SUKA SUKA
NERACA SALDO
SECARA PERIODIK
Juli 2000
NO.
AKUN
NAMA AKUN
Kas (Cash)
Piutang Dagang (Acc. Receivable)
Utang Dagang (Acc. Payable)
Penjualan (Sales)
Retur Penjualan (Sales Return)
Potongan Penjualan (Sales Discount)
Pembelian (Purchase)
Beban Angkut Pembelian (Freight Paid)
Retur Pembelian (Purchase Return)
Potongan Pembelian (Purchase Discount)
Beban Gaji (Salaries expense)
Beban Penjualan (Sales expense)
Beban Listrik &Telepon (Electrical & Telephone expense)
Beban Umum (Other expense)
JUMLAH
21 | Accounting
DEBET (Rp)
KREDIT (Rp)
56,957,500.00
7,400,000.00
16,840,000.00
32,250,000.00
1,437,500.00
1,000,000.00
78,200,000.00
6,700,000.00
710,000.00
580,000.00
5,500,000.00
1,800,000.00
800,000.00
4,500,000.00
107,337,500.00
107,337,500.00
PD SUKA SUKA
NERACA SALDO
SECARA PERPETUAL
Juli 2000
NO. AKUN
NAMA AKUN
Kas (Cash)
Piutang Dagang (Acc. Receivable)
Barang Dagang (Merchandise Inventory)
Utang Dagang (Acc. Payable)
Penjualan (Sales)
Retur Penjualan (Sales Return)
Potongan Penjualan (Sales Discount)
HPP (COGS)
Beban Gaji (Salaries expense)
Beban Penjualan (Sales expense)
Beban Listrik &Telepon (Electrical & Telephone expense)
Beban Umum (Other expense)
JUMLAH
22 | Accounting
DEBET (Rp)
KREDIT (Rp)
56,957,500
7,400,000
51,660,000
16,840,000
32,250,000
1,437,500
1,000,000
31,950,000
5500000
1,800,000
800,000
4,500,000
106047500
106047500
PD SUKA SUKA
LAPORAN LABA/RUGI
PERIODIK
Penjualan
Retur penjualan
Pot. Penjualan
Penjualan bersih
HPP :
Pers. Barang awal
Pembelian
Ongkos angkut pembelian
Retur pembelian
Potongan pembelian
Barang yg tersedia u. dijual
Pers. Barang akhir
HPP
Rugi kotor
Beban GajI
Beban Penjualan
Beban Listrik &Telepon
Beban Umum
Total beban
Rugi bersih
23 | Accounting
32,250,000.00
(1,437,500.00)
(1,000,000.00)
29,812,500.00
25,200,000.00
78,200,000.00
6,700,000.00
(710,000.00)
(580,000.00)
108,810,000.00
(57,660,000.00)
(51,150,000.00)
21,337,500.00
5,500,000.00
1,800,000.00
800,000.00
4,500,000.00
(12,600,000.00)
8,737,500.00
PD SUKA SUKA
LAPORAN LABA/RUGI
PERPETUAL
Penjualan
Retur penjualan
Pot. Penjualan
Penjualan bersih
HPP
Rugi kotor
Beban GajI
Beban Penjualan
Beban Listrik &Telepon
Beban Umum
Total beban
Rugi bersih
24 | Accounting
32,250,000.00
(1,437,500.00)
(1,000,000.00)
29,812,500.00
(51,150,000.00)
21,337,500.00
5,500,000.00
1,800,000.00
800,000.00
4,500,000.00
(12,600,000.00)
8,737,500.00
PERSEDIAAN
BARANG
AWAL
KELUAR
MASUK
KALKULATOR001
KALKULATOR
4200
3000
1000
KALKULATOR002
KALKULATOR
60
50
KALKULATOR003
KALKULATOR
50
4000
KALKULATOR004
KALKULATOR
500
2000
KALKULATOR005
KALKULATOR
690
45
KALKULATOR006
KALKULATOR
310
100
KALKULATOR007
KALKULATOR
No.
KODE BARANG
TOTAL
25 | Accounting
PERSEDIAAN
MUTASI
AKHIR
1500
4610
8695
8285
PD SUKA SUKA
LAPORAN PERHITUNGAN PERSEDIAAN BARANG
(FIFO)
(STOK OPNAME)
Kami telah melakukan perhitungan fisik pada persediaan barang dagang :
NO.
NAMA BARANG
KALKULATOR
835
6,000
5,010,000
KALKULATOR
3,950
7,000
27,650,000
KALKULATOR
2,000
6,500
13,000,000
KALKULATOR
1,500
8,000
12,000,000
26 | Accounting
UNIT
HARGA
JUMLAH
KETERANGAN
tidak ada selisih
PD SUKA SUKA
SOAL TAMBAHAN
Transaksi berikut ini adalah yang terkait dengan persediaan barang dagang pada
PD SUKA SUKA selama bulan Juli 2000 :
1 Juli Persediaan awal barang dagang adalah 4.200 unit @ Rp 6.000
3
12
Retur pembelian 60 unit dari pembelian kredit tanggal 3 Juli 2000. PPN
10%
14
16
17
Pembelian barang dagang tunai 4.000 unit @ Rp 7.000 ditambah PPN 10%
19
20
22
23
25
26
27
28
29
30
27 | Accounting
Keterangan
3 Pembelian
PNN masukan
Debet (Rp)
6,000,000.00
600,000.00
Utang
Kredit (Rp)
6,600,000.00
700,000.00
Kas
14,000.00
686,000.00
6 Piutang dagang
23,100,000.00
Penjualan
21,000,000.00
PPN keluaran
2,100,000.00
7 Beban gaji
3,000,000.00
Beban penjualan
1,800,000.00
Beban umum
3,000,000.00
Kas
7,800,000.00
9 Retur penjualan
350,000.00
PPN keluaran
35,000.00
Piutang dagang
12 Utang dagang
385,000.00
396,000.00
Retur pembelian
360,000.00
PPN masukan
36,000.00
14 Kas
28 | Accounting
19,000,000
Potongan penjualan
1,000,000
Piutang Dagang
16 Utang Dagang
20,000,000
8,000,000
Kas
7,680,000
Potongan Pembelian
320,000
17 Pembelian
PPN masukan
28,000,000.00
2,800,000.00
Kas
19 Pembelian
PPN masukan
30,800,000.00
13,000,000.00
1,300,000.00
Utang dagang
14,300,000.00
6,000,000.00
Kas
5,880,000.00
120,000.00
22 Kas
385,000.00
Retur pembelian
350,000.00
PPN masukan
35,000.00
23 Utang Dagang
13,000,000
Kas
12,740,000
Potongan Pembelian
260,000
25 Kas
29 | Accounting
4,125,000.00
Penjualan
3,750,000.00
PPN keluaran
375,000.00
26 Piutang dagang
8,250,000.00
Penjualan
7,500,000.00
PPN keluaran
750,000.00
27 Retur penjualan
337,500.00
PPN keluaran
33,750.00
Kas
371,250.00
28 Retur penjualan
750,000.00
PPN keluaran
75,000.00
Piutang dagang
825,000.00
2,500,000
800,000
1,500,000
Kas (Cash)
4,800,000
30 Pembelian
12,000,000.00
PPN masukan
1,200,000.00
Kas
13,200,000.00
JUMLAH
PD SUKA SUKA
30 | Accounting
163,037,250.00
163,037,250.00
Keterangan
3 Barang Dagang
PNN masukan
Debet (Rp)
6,000,000.00
600,000.00
Utang
4 HPP
Kredit (Rp)
6,600,000.00
700,000.00
Kas
14,000.00
686,000.00
6 Piutang dagang
23,100,000.00
Penjualan
21,000,000.00
PPN keluaran
2,100,000.00
HPP
18,000,000.00
Barang Dagang
7 Beban gaji
18,000,000.00
3,000,000.00
Beban penjualan
1,800,000.00
Beban umum
3,000,000.00
Kas
7,800,000.00
9 Retur penjualan
350,000.00
PPN keluaran
35,000.00
Piutang dagang
Barang dagang
HPP
31 | Accounting
385,000.00
300,000.00
300,000.00
12 Utang dagang
396,000.00
Barang dagang
360,000.00
PPN masukan
36,000.00
14 Kas
19,000,000
Potongan penjualan
1,000,000
Piutang Dagang
16 Utang Dagang
20,000,000
8,000,000
Kas
7,680,000
HPP
320,000
17 Barang dagang
PPN masukan
28,000,000.00
2,800,000.00
Kas
19 Barang dagang
PPN masukan
30,800,000.00
13,000,000.00
1,300,000.00
Utang dagang
20 HPP
14,300,000.00
6,000,000.00
Kas
5,880,000.00
120,000.00
22 Kas
385,000.00
HPP
350,000.00
PPN masukan
35,000.00
23 Utang Dagang
32 | Accounting
13,000,000
Kas
12,740,000
HPP
260,000
25 Kas
4,125,000.00
Penjualan
3,750,000.00
PPN keluaran
375,000.00
HPP
3,000,000.00
Barang dagang
26 Piutang dagang
3,000,000.00
8,250,000.00
Penjualan
7,500,000.00
PPN keluaran
750,000.00
HPP
6,000,000.00
Barang dagang
27 Retur penjualan
PPN keluaran
6,000,000.00
337,500.00
33,750.00
Kas
Barang dagang
371,250.00
270,000.00
HPP
28 Retur penjualan
PPN keluaran
270,000.00
750,000.00
75,000.00
Piutang dagang
Barang dagang
HPP
33 | Accounting
825,000.00
600,000.00
600,000.00
2,500,000
800,000
1,500,000
Kas (Cash)
4,800,000
30 Barang dagang
12,000,000.00
PPN masukan
1,200,000.00
Kas
13,200,000.00
JUMLAH
34 | Accounting
191,207,250.00
191,207,250.00
DAFTAR PUSTAKA
Sumber dari :
Sumber buku :
Dwi,Harti.2008.Akuntansi 2B. Jakarta.Erlangga
Intermediate Accounting : M. Nuh Hamizar
35 | Accounting