Tanggal
1 Desember
2 Desember
Keterangan
Biaya iklan
kas
kas
Debet
Rp16,000.00
Rp16,000.00
Rp575,000.00
penjualan
4 Desember
6 Desember
10 Desember
12 Desember
Rp575,000.00
pembelian
hutang
Rp275,000.00
Biaya angkut
kas
Rp25,000.00
Pembelian
kas
Rp50,000.00
hutang
Rp30,000.00
Rp275,000.00
Rp25,000.00
Rp50,000.00
retur pembelian
14 Desember
hutang
Rp30,000.00
Rp245,000.00
Kas
Potongan pembelian
17 Desember
19 Desember
21 Desember
27 Desember
30 Desember
Kredit
Piutang
Penjualan
Rp240,100.00
Rp4,900.00
Rp350,000.00
Rp350,000.00
Biaya Sewa
Kas
Rp20,000.00
return penjualan
Piutang
Rp40,000.00
Rp20,000.00
Rp40,000.00
Kas
potongan penjualan
Piutang
Rp303,800.00
Rp6,200.00
Rp180,000.00
Rp310,000.00
Rp180,000.00
30 Desember
prive
Rp10,000.00
kas
31 Desember
Hutang
Kas
TOTAL
Rp10,000.00
Rp25,000.00
Rp25,000.00
Rp2,151,000.00
Rp2,151,000.00
POSTING
Kas
Piutang
Debet
Rp114,000.00
kredit
Rp16,000.00
Rp575,000.00
Rp25,000.00
Rp50,000.00
Rp240,100.00
Debet
Rp56,000.00
Rp350,000.00
Hutang
Kredit
Rp40,000.00
Rp310,000.00
Rp406,000.00
Rp350,000.00
Rp56,000.00
Rp20,000.00
Rp30,000.00
Rp245,000.00
Rp25,000.00
Rp300,000.00
Rp15,000.00
Biaya Iklan
Rp303,800.00
Rp180,000.00
Rp10,000.00
Rp25,000.00
Rp992,800.00
Rp566,100.00
Rp426,700.00
Pembelian
Debet
Kredit
Rp275,000.00
Rp50,000.00
Rp325,000.00
Biaya Angkut
Debet
Kredit
Rp25,000.00
Rp25,000.00
Biaya Sewa
Debet
Kredit
Rp20,000.00
Rp20,000.00
Biaya Gaji
Debet
Kredit
Rp180,000.00
Rp180,000.00
Prive
Debet
Debet
Kredit
Debet
Kredit
Rp16,000.00
Rp16,000.00
Retur Penjualan
Debet
Kredit
Rp40,000.00
Rp40,000.00
Potongan Pembelian
Debet
Kredit
Rp4,900.00
Rp4,900.00
Penjualan
Debet
Rp925,000.00
Retur Pembelian
Debet
Rp30,000.00
Potongan Penjualan
Debet
Rp6,200.00
Rp6,200.00
Rp10,000.00
Rp10,000.00
NERACA SALDO
Hutang
Kredit
Rp40,000.00
Rp275,000.00
Kas
Piutang dagang
Persediaan barang dagangan
Asuransi dibayar dimuka
Tanah
Gedung
Rp315,000.00
Rp15,000.00
Penjualan
Kredit
Rp575,000.00
Rp350,000.00
Rp925,000.00
Retur Pembelian
Kredit
Rp30,000.00
Rp30,000.00
Potongan Penjualan
Kredit
Rp6,200.00
Biaya Iklan
Biaya Angkut
Biaya Sewa
Biaya Gaji
Utang Dagang
Modal, Adi
Pembelian
Penjualan
Retur Penjualan
Retur Pembelian
Potongan Pembelian
Potongan Penjualan
Prive
TOTAL
PD SEKALI
Bulan Desember
Rp426,700.00
Rp56,000.00
Rp200,000.00
Rp36,000.00
Rp3,000,000.00
Rp6,000,000.00
Rp2,000,000.00
Rp16,000.00
Rp25,000.00
Rp20,000.00
Rp180,000.00
Rp15,000.00
Rp7,366,000.00
Rp325,000.00
Rp925,000.00
Rp40,000.00
Rp30,000.00
Rp4,900.00
Rp6,200.00
Rp10,000.00
Rp10,340,900.00
Rp10,340,900.00