Pembelian HPP
Tgl Keterangan
Unit Harga Total Unit Harga
Saldo Awal
Juli 5 PT Putra Mas 4 Rp 2,800,000 Rp 11,200,000
10 Toko Star 4 Rp 2,800,000
14 PT Asus Indonesia 4 Rp 2,800,000 Rp 11,200,000
16 PT Asus Indonesia -1 Rp 2,800,000 Rp (2,800,000)
19 PT Asus Indonesia 4 Rp 2,800,000 Rp 11,200,000
24 Toko Intercom 5 Rp 2,800,000
26 Toko Mix Max Com 4 Rp 2,800,000
27 Toko Mix Max Com -1 Rp 2,800,000
Pembelian HPP
Tgl Keterangan
Unit Harga Total Unit Harga
Saldo Awal
Juli 6 PT Prismacom 2 Rp 6,500,000 Rp 13,000,000
7 Penjualan Tunai 2 Rp 6,500,000
12 PT Griyacom 3 Rp 6,500,000 Rp 19,500,000
15 Penjualan Tunai 1 Rp 6,500,000
24 Toko Intercom 5 Rp 6,500,000
28 Penjualan Tunai 2 Rp 6,500,000
Nama Barang Keyboard
Kode Barang SP 001
Pembelian HPP
Tgl Keterangan
Unit Harga Total Unit Harga
Saldo Awal
Juli 7 Toko Karya Komputer 6 Rp 150,000
8 PT Bola Dunia 4 Rp 150,000 Rp 600,000
19 Penjualan Tunai 5 Rp 150,000
21 Penjualan Tunai 8 Rp 150,000
27 PT Asus Indonesia 10 Rp 160,000 Rp 1,600,000
29 Penjualan Tunai 4 Rp 150,000
HPP Saldo
Tgl
Total Unit Harga Total
6 Rp 2,800,000 Rp 16,800,000
10 Rp 2,800,000 Rp 28,000,000 Juli 4
Rp 11,200,000 6 Rp 2,800,000 Rp 16,800,000 10
10 Rp 2,800,000 Rp 28,000,000 19
9 Rp 2,800,000 Rp 25,200,000 20
13 Rp 2,800,000 Rp 36,400,000
Rp 14,000,000 8 Rp 2,800,000 Rp 22,400,000 22
Rp 11,200,000 4 Rp 2,800,000 Rp 11,200,000
Rp (2,800,000) 5 Rp 2,800,000 Rp 14,000,000 24
Nama Barang
Kode Barang
HPP Saldo
Tgl
Total Unit Harga Total
7 Rp 6,500,000 Rp 45,500,000
9 Rp 6,500,000 Rp 58,500,000 Juli 4
Rp 13,000,000 7 Rp 6,500,000 Rp 45,500,000 15
10 Rp 6,500,000 Rp 65,000,000 18
Rp 6,500,000 9 Rp 6,500,000 Rp 58,500,000 22
Rp 32,500,000 4 Rp 6,500,000 Rp 26,000,000 25
Rp 13,000,000 2 Rp 6,500,000 Rp 13,000,000 28
30
Nama Barang
Kode Barang
HPP Saldo
Tgl
Total Unit Harga Total
20 Rp 150,000 Rp 3,000,000
Rp 900,000 14 Rp 150,000 Rp 2,100,000 Juli 7
18 Rp 150,000 Rp 2,700,000 23
Rp 750,000 13 Rp 150,000 Rp 1,950,000 24
Rp 1,200,000 5 Rp 150,000 Rp 750,000 28
10 Rp 160,000 Rp 1,600,000
Rp 600,000 1 Rp 150,000 Rp 150,000 30
10 Rp 160,000 Rp 1,600,000
Rp 150,000 0 Rp 150,000 Rp -
Rp 320,000 8 Rp 160,000 Rp 1,280,000
COMPACT CO-02
NB 002
Pembelian HPP
Keterangan Uni
Harga Total Unit Harga Total
t
Saldo Awal
Toko Intercom 3 Rp 3,100,000 Rp 9,300,000
Toko Star 4 Rp 3,100,000 Rp 12,400,000
PT Bola Dunia 3 Rp 3,150,000 Rp 9,450,000
Toko Star 2 Rp 3,100,000 Rp 6,200,000
ACER AC-02
LP 002
Pembelian HPP
Keterangan Uni
Harga Total Unit Harga Total
t
Saldo Awal
Toko Intercom 1 Rp 5,500,000 Rp 5,500,000
Penjualan Tunai 2 Rp 5,500,000 Rp 11,000,000
Toko Karya Komputer 4 Rp 5,500,000 Rp 22,000,000
PT Griyacom 5 Rp 5,500,000 Rp 27,500,000
Penjualan Tunai 2 Rp 5,500,000 Rp 11,000,000
PT Griyacom 4 Rp 5,500,000 Rp 22,000,000
Penjualan Tunai 4 Rp 5,500,000 Rp 22,000,000
Printer Epson
SP 002
Pembelian HPP
Keterangan Uni
Harga Total Unit Harga Total
t
Saldo Awal
Toko Karya Komputer 3 Rp 1,200,000 Rp 3,600,000
Toko Jaya Abadi 5 Rp 1,200,000 Rp 6,000,000
PT Putra Mas 6 Rp 1,250,000 Rp 7,500,000
Penjualan Tunai 4 Rp 1,200,000 Rp 4,800,000
Saldo Pembelian
Tgl Keterangan Uni
Unit Harga Total
t
12 Rp 3,100,000 Rp 37,200,000 Saldo Awal
9 Rp 3,100,000 Rp 27,900,000 Juli 10 Toko Sinar Jaya
5 Rp 3,100,000 Rp 15,500,000 12 Toko Jaya Abadi
3 Rp 3,150,000 Rp 9,450,000 12 PT Griyacom 6
3 Rp 3,100,000 Rp 9,300,000 17 Toko Mix Max Com
3 Rp 3,150,000 Rp 9,450,000 21 PT Putra Mas 3
0 Rp 3,100,000 Rp - 29 Toko Jaya Abadi
2 Rp 3,150,000 Rp 6,300,000
10 Rp 3,150,000 Rp 31,500,000
Saldo Pembelian
Tgl Keterangan Uni
Unit Harga Total
t
9 Rp 5,500,000 Rp 49,500,000 Saldo Awal
8 Rp 5,500,000 Rp 44,000,000 Juli 7 Penjualan Tunai
6 Rp 5,500,000 Rp 33,000,000 8 Toko Maju Mapan
2 Rp 5,500,000 Rp 11,000,000 10 Toko Maju Mapan
7 Rp 5,500,000 Rp 38,500,000 12 Toko Jaya Abadi
5 Rp 5,500,000 Rp 27,500,000 21 Penjualan Tunai
9 Rp 5,500,000 Rp 49,500,000 22 PT Prismacom 5
5 Rp 5,500,000 Rp 27,500,000 26 Toko Sinar Jaya
Nama Barang Speaker
Kode Barang SP 003
Saldo Pembelian
Tgl Keterangan Uni
Unit Harga Total
t
13 Rp 1,200,000 Rp 15,600,000 Saldo Awal
10 Rp 1,200,000 Rp 12,000,000 Juli 13 Penjualan Tunai
5 Rp 1,200,000 Rp 6,000,000 16 PT Bola Dunia 4
6 Rp 1,250,000 Rp 7,500,000 23 Toko Jaya Abadi
1 Rp 1,200,000 Rp 1,200,000 30 PT Prismacom 10
6 Rp 1,250,000 Rp 7,500,000 30 Penjualan Tunai
1 Rp 1,200,000 Rp 1,200,000
11 Rp 1,250,000 Rp 13,750,000
TOKO FLAZZ COMPUTER
KARTU PERSEDIAAN
PER 31 JULI 2015
Saldo Pembelian
Tgl Keterangan
Total Unit Harga
Rp 36,600,000 Saldo Awal
Rp 18,300,000 Juli 10 Toko Sinar Jaya
Rp 6,100,000 15 Penjualan Tunai
Rp 24,400,000 19 PT Bola Dunia 4 Rp 3,020,000
Rp 12,200,000 22 Toko Maju Mapan
Rp 9,300,000
Rp -
Rp 9,300,000
Saldo Pembelian
Tgl Keterangan
Total Unit Harga
Rp 74,400,000 Saldo Awal
Rp 51,150,000 Juli 15 Penjualan Tunai
Rp 41,850,000 17 Toko Mix Max Com
Rp 46,500,000 18 Toko Jacknote
Rp 37,200,000 22 PT Prismacom 4 Rp 4,000,000
Rp 27,900,000 25 Penjualan Tunai
Rp 51,150,000 29 Penjualan Tunai
Rp 32,550,000
Nama Barang Mouse
Kode Barang SP 004
Saldo Pembelian
Tgl Keterangan
Total Unit Harga
Rp 1,600,000 Saldo Awal
Rp 1,200,000 Juli 7 Toko Karya Komputer
Rp 2,000,000 8 PT Bola Dunia 4 Rp 120,000
Rp 1,000,000 13 Penjualan Tunai
Rp 2,100,000 14 PT Bola Dunia 5 Rp 130,000
Rp 400,000 20 Toko Jacknote
Rp 2,100,000
Pembelian HPP Saldo
Total Unit Harga Total Unit Harga Total
8 Rp 3,000,000 Rp 24,000,000
2 Rp 3,000,000 Rp 6,000,000 6 Rp 3,000,000 Rp 18,000,000
2 Rp 3,000,000 Rp 6,000,000 4 Rp 3,000,000 Rp 12,000,000
Rp 12,080,000 4 Rp 3,020,000 Rp 12,080,000
4 Rp 3,000,000 Rp 12,000,000 0 Rp 3,000,000 Rp -
1 Rp 3,020,000 Rp 3,020,000 3 Rp 3,020,000 Rp 9,060,000
Pembelian HPP
Tgl Keterangan
Unit Harga Total Unit Harga
Saldo Awal
Juli 15 Penjualan Tunai 5 Rp 2,650,000
20 Toko Star 2 Rp 2,650,000
21 PT Putra Mas 4 Rp 2,700,000 Rp 10,800,000
25 Penjualan Tunai 3 Rp 2,650,000
1 Rp 2,700,000
28 PT Griyacom 5 Rp 2,700,000 Rp 13,500,000
29 Penjualan Tunai 2 Rp 2,700,000
Pembelian HPP
Tgl Keterangan
Unit Harga Total Unit Harga
Saldo Awal
Juli 14 PT Bola Dunia 3 Rp 3,800,000 Rp 11,400,000
19 Penjualan Tunai 2 Rp 3,800,000
26 Toko Sinar Jaya 3 Rp 3,800,000
30 Penjualan Tunai 1 Rp 3,800,000
Nama Barang Modem
Kode Barang SP 005
Pembelian HPP
Tgl Keterangan
Unit Harga Total Unit Harga
Saldo Awal
Juli 13 Penjualan Tunai 4 Rp 250,000
20 Toko Jacknote 5 Rp 250,000
22 Penjualan Tunai 5 Rp 250,000
30 PT Prismacom 10 Rp 260,000 Rp 2,600,000
HPP Saldo
Total Unit Harga Total
10 Rp 2,650,000 Rp 26,500,000
Rp 13,250,000 5 Rp 2,650,000 Rp 13,250,000
Rp 5,300,000 3 Rp 2,650,000 Rp 7,950,000
4 Rp 2,700,000 Rp 10,800,000
Rp 7,950,000 0 Rp 2,650,000 Rp -
Rp 2,700,000 3 Rp 2,700,000 Rp 8,100,000
8 Rp 2,700,000 Rp 21,600,000
Rp 5,400,000 6 Rp 2,700,000 Rp 16,200,000
HPP Saldo
Total Unit Harga Total
6 Rp 3,800,000 Rp 22,800,000
9 Rp 3,800,000 Rp 34,200,000
Rp 7,600,000 7 Rp 3,800,000 Rp 26,600,000
Rp 11,400,000 4 Rp 3,800,000 Rp 15,200,000
Rp 3,800,000 3 Rp 3,800,000 Rp 11,400,000
HPP Saldo
Total Unit Harga Total
18 Rp 250,000 Rp 4,500,000
Rp 1,000,000 14 Rp 250,000 Rp 3,500,000
Rp 1,250,000 9 Rp 250,000 Rp 2,250,000
Rp 1,250,000 4 Rp 250,000 Rp 1,000,000
10 Rp 260,000 Rp 2,600,000
TOKO FLAZZ COMPUTER
JURNAL PENJUALAN
PER 31 JULI 2015
Rp 392,183,000 Rp 304,760,000
MPUTER
ALAN
015
JJ 01
Kredit
Persediaan PPN Keluaran Penjualan
Rp 14,800,000 Rp 1,699,500 Rp 16,995,000
Rp 5,340,000 Rp 693,500 Rp 6,935,000
Rp 9,300,000 Rp 1,100,000 Rp 11,000,000
Rp 24,300,000 Rp 2,835,000 Rp 28,350,000
Rp 23,600,000 Rp 2,726,000 Rp 27,260,000
Rp 21,500,000 Rp 2,530,000 Rp 25,300,000
Rp 24,200,000 Rp 2,832,500 Rp 28,325,000
Rp 12,000,000 Rp 1,402,500 Rp 14,025,000
Rp 22,000,000 Rp 2,520,000 Rp 25,200,000
Rp 1,850,000 Rp 232,500 Rp 2,325,000
Rp 11,500,000 Rp 1,343,000 Rp 13,430,000
Rp 27,470,000 Rp 3,151,000 Rp 31,510,000
Rp 7,000,000 Rp 932,500 Rp 9,325,000
Rp 46,500,000 Rp 5,375,000 Rp 53,750,000
Rp 30,000,000 Rp 3,550,000 Rp 35,500,000
Rp 11,200,000 Rp 1,300,000 Rp 13,000,000
Rp 12,200,000 Rp 1,430,000 Rp 14,300,000
Debit
Post
Tgl No. Invoice Keterangan Potongan
Ref Kas di Bank
Penjualan
Juli 2 BKM 07-1 Toko Sinar Jaya C005 20,800,000 -
3 BKM 07-2 Toko Jacknote C008 6,000,000 -
7 NK 01 Penjualan Tunai 14,850,000 1,650,000
7 NK 02 Penjualan Tunai 27,225,000 3,025,000
8 BKM 07-3 Toko Star C002 17,750,000 -
9 BKM 07-4 Toko Mix Max Com C001 10,500,000 -
9 BKM 07-5 Toko Jaya Abadi C003 10,550,000 -
13 NK 03 Penjualan Tunai 2,242,350 249,150
14 BKM 07-6 Toko Karya Komputer C004 8,250,000 -
14 BKM 07-7 Toko Intercom C007 7,500,000 -
15 NK 04 Penjualan Tunai 35,491,500 3,943,500
15 NK 05 Penjualan Tunai 11,459,250 1,273,250
16 BKM 07-8 Toko Karya Komputer C004 7,475,930 152,570
17 BKM 07-9 Toko Intercom C007 10,000,000 -
19 NK 06 Penjualan Tunai 8,910,000 990,000
19 NK 07 Penjualan Tunai 915,750 101,750
20 BKM 07-10 Toko Jaya Abadi C003 14,700,000 300,000
21 NK 08 Penjualan Tunai 12,355,200 1,372,800
22 NK 09 Penjualan Tunai 1,559,250 173,250
22 BKM 07-11 Toko Star C002 29,986,000 -
23 BKM 07-12 Toko Sinar Jaya C005 20,000,000 -
24 BKM 07-13 Toko Karya Komputer C004 27,165,600 554,400
25 NK 10 Penjualan Tunai 12,474,000 1,386,000
25 NK 11 Penjualan Tunai 21,730,500 2,414,500
27 BKM 07-14 Toko Star C002 14,477,540 295,460
28 NK 12 Penjualan Tunai 14,850,000 1,650,000
28 NK 13 Penjualan Tunai 6,256,800 695,200
29 NK 14 Penjualan Tunai 9,989,100 1,109,900
29 BKM 07-15 Toko Maju Mapan C006 33,967,780 693,220
29 BKM 07-16 Toko Intercom C007 29,400,000 600,000
29 NK 15 Penjualan Tunai 6,237,000 693,000
30 NK 16 Penjualan Tunai 24,948,000 2,772,000
30 BKM 07-17 Toko Jacknote C008 23,985,000 -
30 NK 17 Penjualan Tunai 4,455,000 495,000
30 BKM 07-18 Toko Sinar Jaya C005 11,185,000 -
30 NK 18 Penjualan Tunai 1,395,900 155,100
31 BKM 07-19 Toko Mix Max Com C001 36,157,500 -
557,194,950 26,745,050
AZZ COMPUTER
ENERIMAAN KAS
31 JULI 2015
bit Kredit
Lain - Lain
HPP Piutang Dagang Persediaan Penjualan PPN Keluaran
Keterangan Total
20,800,000 -
6,000,000 -
13,000,000 13,000,000 15,000,000 1,500,000
23,250,000 23,250,000 27,500,000 2,750,000
17,750,000 -
10,500,000 -
10,550,000 -
1,760,000 1,760,000 2,265,000 226,500
8,250,000 -
7,500,000 -
30,750,000 30,750,000 35,850,000 3,585,000
10,000,000 10,000,000 11,575,000 1,157,500
7,628,500 -
10,000,000 -
7,600,000 7,600,000 9,000,000 900,000
750,000 750,000 925,000 92,500
15,000,000 -
10,500,000 10,500,000 12,480,000 1,248,000
1,250,000 1,250,000 1,575,000 157,500
29,986,000 -
20,000,000 -
27,720,000 -
10,650,000 10,650,000 12,600,000 1,260,000
19,000,000 19,000,000 21,950,000 2,195,000
14,773,000 -
13,000,000 13,000,000 15,000,000 1,500,000
4,800,000 4,800,000 6,320,000 632,000
8,600,000 8,600,000 10,090,000 1,009,000
34,661,000 -
30,000,000 -
5,400,000 5,400,000 6,300,000 630,000
22,000,000 22,000,000 25,200,000 2,520,000
23,985,000 -
3,800,000 3,800,000 4,500,000 450,000
11,185,000 -
1,070,000 1,070,000 1,410,000 141,000
36,157,500 -
Saldo
Tgl Keterangan Post Ref Debit Kredit
Debit
Saldo Awal Rp 15,500,000
9 Jurnal Penerimaan Kas JKM Rp 10,500,000 Rp 5,000,000
17 Jurnal Penjualan JJ Rp 31,157,500 Rp 36,157,500
26 Jurnal Penjualan JJ Rp 14,300,000 Rp 50,457,500
27 Jurnal Umum JU Rp 3,575,000 Rp 46,882,500
31 Jurnal Penerimaan Kas JKM Rp 36,157,500 Rp 10,725,000
Saldo
Tgl Keterangan Post Ref Debit Kredit
Debit
Saldo Awal Rp 20,800,000
2 Jurnal Penerimaan Kas JKM Rp 20,800,000 Rp -
10 Jurnal Penjualan JJ Rp 31,185,000 Rp 31,185,000
23 Jurnal Penerimaan Kas JKM Rp 20,000,000 Rp 11,185,000
26 Jurnal Penjualan JJ Rp 39,050,000 Rp 50,235,000
30 Jurnal Penerimaan Kas JKM Rp 11,185,000 Rp 39,050,000
T
Saldo
Tgl Keterangan Post Ref Debit Kredit
Kredit
Saldo Awal
8 Jurnal Penerimaan Kas JKM Rp 17,750,000
10 Jurnal Penjualan JJ Rp 29,986,000
20 Jurnal Penjualan JJ Rp 14,773,000
22 Jurnal Penerimaan Kas JKM Rp 29,986,000
27 Jurnal Penerimaan Kas JKM Rp 14,773,000
Saldo
Tgl Keterangan Post Ref Debit Kredit
Kredit
Saldo Awal
8 Jurnal Penjualan JJ Rp 12,100,000
10 Jurnal Umum JU Rp 6,050,000
22 Jurnal Penjualan JJ Rp 34,661,000
29 Jurnal Penerimaan Kas JKM Rp 34,661,000
TOKO FLAZZ COMPUTER
KARTU PIUTANG
PER 31 JULI 2015
Saldo
Tgl Keterangan Post Ref Debit
Debit Kredit
Rp 17,750,000 Saldo Awal
Rp - 9 Jurnal Penerimaan Kas JKM
Rp 29,986,000 12 Jurnal Penjualan JJ Rp 27,830,000
Rp 44,759,000 20 Jurnal Penerimaan Kas JKM
Rp 14,773,000 23 Jurnal Penjualan JJ Rp 10,257,500
Rp - 29 Jurnal Penjualan JJ Rp 15,730,000
Saldo
Tgl Keterangan Post Ref Debit
Debit Kredit
Rp 6,850,000 Saldo Awal
Rp 18,950,000 4 Jurnal Penjualan JJ Rp 18,694,500
Rp 12,900,000 14 Jurnal Penerimaan Kas JKM
Rp 47,561,000 17 Jurnal Penerimaan Kas JKM
Rp 12,900,000 24 Jurnal Penjualan JJ Rp 59,125,000
29 Jurnal Penerimaan Kas JKM
Nama Pelanggan Toko Karya Komputer
Kode Pelanggan C004
Alamat
Saldo
Kredit Tgl Keterangan Post Ref
Debit Kredit
Rp 10,550,000 Saldo Awal
Rp 10,550,000 Rp - 7 Jurnal Penjualan JJ
Rp 27,830,000 14 Jurnal Penerimaan Kas JKM
Rp 15,000,000 Rp 12,830,000 16 Jurnal Penerimaan Kas JKM
Rp 23,087,500 18 Jurnal Penjualan JJ
Rp 38,817,500 24 Jurnal Penerimaan Kas JKM
Saldo
Kredit Tgl Keterangan Post Ref
Debit Kredit
Rp 7,500,000 Saldo Awal
Rp 26,194,500 3 Jurnal Penerimaan Kas JKM
Rp 7,500,000 Rp 18,694,500 18 Jurnal Penjualan JJ
Rp 10,000,000 Rp 8,694,500 20 Jurnal Penjualan JJ
Rp 67,819,500 30 Jurnal Penerimaan Kas JKM
Rp 30,000,000 Rp 37,819,500
Toko Karya Komputer
Saldo
Debit Kredit
Debit Kredit
Rp 8,250,000
Rp 7,628,500 Rp 15,878,500
Rp 8,250,000 Rp 7,628,500
Rp 7,628,500 Rp -
Rp 27,720,000 Rp 27,720,000
Rp 27,720,000 Rp -
Toko Jacknote
Saldo
Debit Kredit
Debit Kredit
Rp 12,000,000
Rp 6,000,000 Rp 6,000,000
Rp 15,427,500 Rp 21,427,500
Rp 2,557,500 Rp 23,985,000
Rp 23,985,000 Rp -
TOKO FLAZZ COMPUTER
JURNAL PEMBELIAN
PER 31 JULI 2015
JB 01
Debit
No. Post
Tgl Keterangan Lain - Lain
Invoice Ref Persediaan
Keterangan Total
Juli 5 C1103 PT Putra Mas S003 Rp 11,200,000
6 C11312 PT Prismacom S004 Rp 13,000,000
8 C1139 PT Bola Dunia S001 Rp 1,080,000
12 C11333 PT Griyacom S005 Rp 37,800,000
14 C1140 PT Bola Dunia S001 Rp 12,050,000
14 C11310 PT Asus Indonesia S002 Rp 11,200,000
16 C1141 PT Bola Dunia S001 Rp 800,000
19 C11311 PT Asus Indonesia S002 Rp 11,200,000
19 C1142 PT Bola Dunia S001 Rp 21,530,000
21 C1104 PT Putra Mas S003 Rp 20,100,000
22 C11313 PT Prismacom S004 Rp 39,250,000
22 C11334 PT Griyacom S005 Rp 27,500,000
24 C1105 PT Putra Mas S003 Rp 32,700,000
27 C1312 PT Asus Indonesia S002 Rp 1,600,000
28 C11335 PT Griyacom S005 Rp 35,500,000
30 C11314 PT Prismacom S004 Rp 10,950,000
Rp 287,460,000
R
Kredit
PPN Masukan Utang Dagang
Rp 1,120,000 Rp 12,320,000
Rp 1,300,000 Rp 14,300,000
Rp 108,000 Rp 1,188,000
Rp 3,780,000 Rp 41,580,000
Rp 1,205,000 Rp 13,255,000
Rp 1,120,000 Rp 12,320,000
Rp 80,000 Rp 880,000
Rp 1,120,000 Rp 12,320,000
Rp 2,153,000 Rp 23,683,000
Rp 2,010,000 Rp 22,110,000
Rp 3,925,000 Rp 43,175,000
Rp 2,750,000 Rp 30,250,000
Rp 3,270,000 Rp 35,970,000
Rp 160,000 Rp 1,760,000
Rp 3,550,000 Rp 39,050,000
Rp 1,095,000 Rp 12,045,000
Rp 28,746,000 Rp 316,206,000
TOKO FLAZZ COMPUTER
JURNAL PENGELUARAN KAS
PER 31 JULI 2015
Debit
Post
Tgl Keterangan No. Cek
Ref Utang Dagang
2 Percetakan OLYMPIA BKK 07-2 5108
5 PT Asus Indonesia 709025 S002 Rp 22,250,000
9 PT Griyacom 709026 S005 Rp 10,225,000
10 Kantor PLN BKK 07-4 5103
13 PT Putra Mas 709027 S003 Rp 16,750,000
13 PT Bola Dunia 709028 S001 Rp 12,000,000
15 Bank ABC B 115 2201
5104
20 PT Putra Mas 709029 S003 Rp 12,320,000
21 PT Prismacom 709030 S004 Rp 14,300,000
21 PT Griyacom 709031 S005 Rp 20,000,000
22 PT Asus Indonesia 709032 S002 Rp 12,320,000
23 PT Bola Dunia 709033 S001 Rp 15,323,000
24 PT Griyacom 709034 S005 Rp 21,580,000
25 Daus Hamzah BKK 07-9 5118
25 Tn. Hartono BKK 07-10 3102
26 PT Griyacom 709035 S005 Rp 25,000,000
26 PT Putra Mas 709036 S003 Rp 22,110,000
27 PT Prismacom 709037 S004 Rp 43,175,000
28 PT Bola Dunia 709038 S001 Rp 23,683,000
29 Bimo Santoso BKK 07-11 5117
29 Karyawan BKK 07-12 5102
31 PT Putra Mas 709039 S003 Rp 15,000,000
Rp 286,036,000
FLAZZ COMPUTER
L PENGELUARAN KAS
ER 31 JULI 2015
Debit Kredit
Lain - Lain
Kas di Bank Persediaan
Keterangan Total
Biaya Iklan Rp 1,250,000 Rp 1,250,000
Rp 22,250,000
Rp 10,225,000
Biaya Listrik dan Air Rp 750,000 Rp 750,000
Rp 16,750,000
Rp 12,000,000
Utang Bank Rp 3,000,000 Rp 3,000,000
Biaya Bunga Bank Rp 2,680,000 Rp 2,680,000
Rp 12,320,000
Rp 14,300,000
Rp 20,000,000
Rp 12,320,000
Rp 15,323,000
Rp 21,580,000
Biaya Perawatan Kendaraan Rp 750,000 Rp 750,000
Prive Tn. Hartono Rp 1,200,000 Rp 1,200,000
Rp 25,000,000
Rp 22,110,000
Rp 43,175,000
Rp 23,683,000
Biaya Komisi Penjualan Rp 500,000 Rp 500,000
Biaya Gaji Rp 16,250,000 Rp 16,250,000
Rp 15,000,000
Rp 26,380,000 Rp 312,416,000
Pemasok PT Bola Dunia
Kode Pelanggan S001
Alamat
Saldo
Tgl Keterangan Ref Debit Kredit
Debit
0 Saldo Awal
8 Jurnal Pembelian JB Rp 1,188,000
13 Jurnal Pengeluaran Kas JKK Rp 12,000,000
14 Jurnal Pembelian JB Rp 13,255,000
16 Jurnal Pembelian JB Rp 880,000
19 Jurnal Pembelian JB Rp 23,683,000
23 Jurnal Pengeluaran Kas JKK Rp 15,323,000
28 Jurnal Pengeluaran Kas JKK Rp 23,683,000
Pemasok PT Prismacom
Kode Pelanggan S004
Alamat
Saldo
Tgl Keterangan Ref Debit Kredit
Debit
Saldo Awal
6 Jurnal Pembelian JB Rp 14,300,000
21 Jurnal Pengeluaran Kas JKK Rp 14,300,000
22 Jurnal Pembelian JB Rp 43,175,000
27 Jurnal Pengeluaran Kas JKK Rp 43,175,000
30 Jurnal Pembelian JB Rp 12,045,000
TOKO FLAZZ COMPUTER
KARTU UTANG
PER 31 JULI 2015
Saldo
Tgl Keterangan Ref Debit
Kredit
Rp 12,000,000 Saldo Awal
Rp 13,188,000 5 Jurnal Pengeluaran Kas JKK Rp 22,250,000
Rp 1,188,000 14 Jurnal Pembelian JB
Rp 14,443,000 16 Jurnal Umum JU Rp 3,080,000
Rp 15,323,000 19 Jurnal Pembelian JB
Rp 39,006,000 22 Jurnal Pengeluaran Kas JKK Rp 12,320,000
Rp 23,683,000 27 Jurnal Pembelian JB
Rp -
Pemasok PT Griyacom
Kode Pelanggan S005
Alamat
Saldo
Tgl Keterangan Ref Debit
Kredit
Rp 9,250,000 Saldo Awal
Rp 23,550,000 9 Jurnal Pengeluaran Kas JKK Rp 10,225,000
Rp 9,250,000 12 Jurnal Pembelian JB
Rp 52,425,000 21 Jurnal Pengeluaran Kas JKK Rp 20,000,000
Rp 9,250,000 22 Jurnal Pembelian JB
Rp 21,295,000 24 Jurnal Pengeluaran Kas JKK Rp 21,580,000
26 Jurnal Pengeluaran Kas JKK Rp 25,000,000
28 Jurnal Pembelian JB
ZZ COMPUTER
U UTANG
JULI 2015
Saldo
Kredit Tgl Keterangan Ref
Debit Kredit
Rp 22,250,000 Saldo Awal
Rp - 5 Jurnal Pembelian JB
Rp 12,320,000 Rp 12,320,000 13 Jurnal Pengeluaran Kas JKK
Rp 9,240,000 20 Jurnal Pengeluaran Kas JKK
Rp 12,320,000 Rp 21,560,000 21 Jurnal Pembelian JB
Rp 9,240,000 24 Jurnal Pembelian JB
Rp 1,760,000 Rp 11,000,000 26 Jurnal Pengeluaran Kas JKK
31 Jurnal Pengeluaran Kas JKK
Saldo
Kredit
Debit Kredit
Rp 10,225,000
Rp -
Rp 41,580,000 Rp 41,580,000
Rp 21,580,000
Rp 30,250,000 Rp 51,830,000
Rp 30,250,000
Rp 5,250,000
Rp 39,050,000 Rp 44,300,000
PT Putra Mas
Saldo
Debit Kredit
Debit Kredit
Rp 16,750,000
Rp 12,320,000 Rp 29,070,000
Rp 16,750,000 Rp 12,320,000
Rp 12,320,000 Rp -
Rp 22,110,000 Rp 22,110,000
Rp 35,970,000 Rp 58,080,000
Rp 22,110,000 Rp 35,970,000
Rp 15,000,000 Rp 20,970,000
TOKO FLAZZ COMPUTER
JURNAL UMUM
PER 31 JULI 2015
Post
Tgl Keterangan Debit
Ref
Juli 10 Retur Penjualan dan Pengurangan Harga 4102 Rp 5,500,000
PPN Keluaran 2114 Rp 550,000
Piutang Dagang 1104
Persediaan 1103 Rp 4,650,000
Harga Pokok Penjualan 5101
16 Utang Dagang 2101 Rp 3,080,000
Persediaan 1103
PPN Masukan 1106
27 Retur Penjualan dan Pengurangan Harga 4102 Rp 3,250,000
PPN Keluaran 2114 Rp 325,000
Piutang Dagang 1104
Persediaan 1103 Rp 2,800,000
Harga Pokok Penjualan 5101
31 Biaya Retribusi Kebersihan 5120 Rp 50,000
Biaya BBM 5116 Rp 250,000
Biaya Telepon dan Internet 5115 Rp 375,000
Biaya Listrik dan Air 5103 Rp 225,000
Biaya Surat Kabar dan TV Kabel 5114 Rp 145,000
Kas di Bank 1101
TOTAL Rp 21,200,000
Kredit
Rp 6,050,000
Rp 4,650,000
Rp 2,800,000
Rp 280,000
Rp 3,575,000
Rp 2,800,000
Rp 1,045,000
Rp 21,200,000
Kas di Bank Kode Akun 1101
Tgl Keterangan Ref Debit Kredit
Saldo Awal
Juli 31 Jurnal Penerimaan Kas JKM Rp 557,194,950
31 Jurnal Pengeluaran Kas JKK Rp 312,416,000
31 Jurnal Umum JU Rp 1,045,000
5120
Saldo
Debit Kredit
Debit Kredit
Rp 50,000 Rp 50,000
TOKO FLAZZ COMPUTER
BUKU BESAR
PER 31 JULI 2015
Kendaraan
Saldo
Kredit Tgl Keterangan
Debit Kredit
Rp 2,750,000 Saldo Awal
Utang Bunga
Saldo
Kredit Tgl Keterangan
Kredit Tgl Keterangan
Debit Kredit
Saldo Awal
Penjualan
Saldo
Kredit Tgl Keterangan
Debit Kredit
Rp 1,200,000 Juli 31 Jurnal Penjualan
31 Jurnal Penerimaan Kas
Biaya Iklan
Saldo
Kredit Tgl Keterangan
Debit Kredit
Juli 31 Jurnal Pengeluaran Kas
Biaya Kerugian Penghapusan Piutang
Saldo
Kredit Tgl Keterangan
Debit Kredit
No Neraca Saldo
Nama Akun
Akun Debit Kredit
1101 Kas di Bank Rp 281,733,950
1102 Kas Kecil Rp 2,000,000
1103 Persediaan Rp 200,770,000
1104 Piutang Dagang Rp 139,312,000
1105 Cadangan Piutang Tak Tertagih Rp 2,976,000
1106 PPN Masukan Rp 87,116,000
1107 Iklan di Bayar di Muka Rp 6,500,000
1109 Asuransi di Bayar di Muka Rp 5,500,000
1111 Perlengkapan Toko Rp 2,750,000
1210 Kendaraan Rp 120,000,000
1211 Akumulasi Penyusutan Kendaraan Rp 19,500,000
1221 Komputer Rp 6,500,000
1222 Akumulasi Penyusutan Komputer Rp 2,500,000
1231 Peralatan Toko Rp 7,400,000
1232 Akumulasi Penyusutan Peralatan Toko Rp 5,067,000
1240 Bangunan Rp 500,000,000
1241 Akumulasi Penyusutan Bangunan Rp 51,667,000
2101 Utang Dagang Rp 97,565,000
2102 Utang Gaji Rp -
2103 Utang Bunga Rp -
2114 PPN Keluaran Rp 153,552,000
2201 Utang Bank Rp 265,000,000
3101 Modal Tn. Hartono Rp 730,095,000
3102 Prive Tn. Hartono Rp 1,200,000
3103 Ikhtisar Laba Rugi
4101 Penjualan Rp 576,070,000
4102 Retur Penjualan dan Pengurangan Harga Rp 8,750,000
4103 Potongan Penjualan Rp 26,745,050
5101 Harga Pokok Penjualan Rp 484,490,000
5102 Biaya Gaji Rp 16,250,000
5103 Biaya Listrik dan Air Rp 975,000
5104 Biaya Bunga Bank Rp 2,680,000
5105 Biaya Perlengkapan Rp -
5106 Biaya Asuransi Rp -
5107 Biaya Ongkos Kirim Rp -
5108 Biaya Iklan Rp 1,250,000
5109 Biaya Penyusutan Kendaran Rp -
5110 Biaya Penyusutan Komputer Rp -
5111 Biaya Penyusutan Peralatan Toko Rp -
5112 Biaya Penyusutan Bangunan Rp -
5113 Biaya Kerugian Penghapusan Piutang Rp -
5114 Biaya Surat Kabar dan TV Kabel Rp 145,000
5115 Biaya Telepon dan Internet Rp 375,000
5116 Biaya BBM Rp 250,000
5117 Biaya Komisi Penjualan Rp 500,000
5118 Biaya Perawatan Kendaraan Rp 750,000
5119 Biaya Transportasi Rp -
5120 Biaya Retribusi Kebersihan Rp 50,000
JUMLAH Rp 1,903,992,000 Rp 1,903,992,000
LABA
TOKO FLAZZ COMPUTER
NERACA LAJUR
PER 31 JULI 2015
PENDAPATAN
4101 Penjualan Rp 576,070,000
4102 Retur Penjualan dan Pengurangan Harga Rp 8,750,000
4103 Potongan Penjualan Rp 26,745,050
Penjualan Bersih Rp 540,574,950
5101 Harga Pokok Penjualan Rp 484,490,000
Laba Bruto
BEBAN - BEBAN
5102 Biaya Gaji Rp 16,250,000
5103 Biaya Listrik dan Air Rp 975,000
5104 Biaya Bunga Bank Rp 4,020,000
5105 Biaya Perlengkapan Rp 1,550,000
5106 Biaya Asuransi Rp 1,100,000
5107 Biaya Ongkos Kirim Rp -
5108 Biaya Iklan Rp 2,500,000
5109 Biaya Penyusutan Kendaran Rp 750,000
5110 Biaya Penyusutan Komputer Rp 100,000
5111 Biaya Penyusutan Peralatan Toko Rp 133,000
5112 Biaya Penyusutan Bangunan Rp 1,667,000
5113 Biaya Kerugian Penghapusan Piutang Rp 4,179,360
5114 Biaya Surat Kabar dan TV Kabel Rp 145,000
5115 Biaya Telepon dan Internet Rp 375,000
5116 Biaya BBM Rp 250,000
5117 Biaya Komisi Penjualan Rp 500,000
5118 Biaya Perawatan Kendaraan Rp 750,000
5119 Biaya Transportasi Rp -
5120 Biaya Retribusi Kebersihan Rp 50,000
Total Beban Usaha
Laba Bersih
Rp 56,084,950
Rp 35,294,360
Rp 20,790,590
TOKO FLAZZ COMPUTER
LAPORAN PERUBAHAN EKUITAS
PER 31 JULI 2015
AKTIVA
AKTIVA LANCAR
Kas di Bank Rp 281,733,950
Kas Kecil Rp 2,000,000
Persediaan Rp 200,770,000
Piutang Dagang Rp 139,312,000
Cadangan Piutang Tak Tertagih Rp (7,155,360)
PPN Masukan Rp 87,116,000
Iklan di Bayar di Muka Rp 5,250,000
Asuransi di Bayar di Muka Rp 4,400,000
JUMLAH AKTIVA LANCAR Rp 713,426,590
AKTIVA TETAP
Perlengkapan Toko Rp 1,200,000
Kendaraan Rp 120,000,000
Akumulasi Penyusutan Kendaraan Rp (20,250,000)
Komputer Rp 6,500,000
Akumulasi Penyusutan Komputer Rp (2,600,000)
Peralatan Toko Rp 7,400,000
Akumulasi Penyusutan Peralatan Toko Rp (5,200,000)
Bangunan Rp 500,000,000
Akumulasi Penyusutan Bangunan Rp (53,334,000)
JUMLAH AKTIVA TETAP Rp 553,716,000
LIABILITAS
LIABILITAS JANGKA PENDEK
Utang Dagang Rp 97,565,000
Utang Gaji Rp -
Utang Bunga Rp 1,340,000
PPN Keluaran Rp 153,552,000
JUMLAH LIABILITAS JANGKA PENDEK Rp 252,457,000
EKUITAS
Modal Tn. Hartono Rp 749,685,590
Debit Kredit
Rp 576,070,000
Rp 576,070,000
Rp 555,279,410
Rp 8,750,000
Rp 26,745,050
Rp 484,490,000
Rp 16,250,000
Rp 975,000
Rp 4,020,000
Rp 1,550,000
Rp 1,100,000
Rp -
Rp 2,500,000
Rp 750,000
Rp 100,000
Rp 133,000
Rp 1,667,000
Rp 4,179,360
Rp 145,000
Rp 375,000
Rp 250,000
Rp 500,000
Rp 750,000
Rp -
Rp 50,000
Rp 20,790,590
Rp 20,790,590
Rp 1,200,000
Rp 1,200,000
Rp 1,153,340,000 Rp 1,153,340,000
TOKO FLAZZ COMPUTER
NERACA SALDO SETELAH PENUTUPAN
PER 31 JULI 2015
Kode
Nama Akun Debit Kredit
Akun
1101 Kas di Bank Rp 281,733,950
1102 Kas Kecil Rp 2,000,000
1103 Persediaan Rp 200,770,000
1104 Piutang Dagang Rp 139,312,000
1105 Cadangan Piutang Tak Tertagih Rp 7,155,360
1106 PPN Masukan Rp 87,116,000
1107 Iklan di Bayar di Muka Rp 5,250,000
1109 Asuransi di Bayar di Muka Rp 4,400,000
1111 Perlengkapan Toko Rp 1,200,000
1210 Kendaraan Rp 120,000,000
1211 Akumulasi Penyusutan Kendaraan Rp 20,250,000
1221 Komputer Rp 6,500,000
1222 Akumulasi Penyusutan Komputer Rp 2,600,000
1231 Peralatan Toko Rp 7,400,000
1232 Akumulasi Penyusutan Peralatan Toko Rp 5,200,000
1240 Bangunan Rp 500,000,000
1241 Akumulasi Penyusutan Bangunan Rp 53,334,000
2101 Utang Dagang Rp 97,565,000
2102 Utang Gaji Rp -
2103 Utang Bunga Rp 1,340,000
2114 PPN Keluaran Rp 153,552,000
2201 Utang Bank Rp 265,000,000
3101 Modal Tn. Hartono Rp 749,685,590
TOTAL Rp 1,355,681,950 Rp 1,355,681,950