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PT TIGA SAUDARA

JURNAL PEMBELIAN
Desember 2014

Debit
Tanggal Kreditor Term Ref
Persediaan Kain Kaos Persediaan Kain Polos
12/2/2014 - - Rp 10,000,000 Rp 27,000,000
12/5/2014 - - Rp 59,500,000
12/12/2014 - - Rp 13,000,000
Hal. 1
Kredit
Tanggal Debitor Term Ref
Hutang Dagang Kas
Rp 37,000,000 12/2/2014 - -
Rp 59,500,000 12/3/2014 - -
Rp 13,000,000 12/4/2014 - -
12/5/2014 - -
12/10/2014 - -
PT TIGA SAUDARA
JURNAL PENJUALAN
Desember 2014

Kredit
Kas Piutang Dagang Kos Barang terjual Persediaan Kain Kaos
Rp 16,400,000 Rp 8,200,000 Rp 8,200,000
Rp 36,432,000 Rp 32,905,000
Rp 15,400,000 Rp 7,700,000 Rp 7,700,000
Rp 31,248,000 Rp 29,395,000
Rp 37,000,000 Rp 35,000,000
PT TIGA SAUD
JURNAL UMU
Desember 20
Hal. 1
Kredit Tanggal
Persediaan Kain Polos Penjualan 12/7/2014
Rp 16,400,000
Rp 32,905,000 Rp 36,432,000
Rp 15,400,000
Rp 29,395,000 Rp 31,248,000 12/7/2014
Rp 35,000,000 Rp 37,000,000
PT TIGA SAUDARA
JURNAL UMUM
Desember 2014
Hal. 1
Keteragan Debitor/Kreditor Ref Debit Kredit
Retur Penjualan Rp 11,600,000
Persediaan Kain Kaos Rp 5,800,000
Kos Barang terjual Rp 5,800,000
Kas Rp 11,600,000
Hutang Dagang - Rp 17,500,000
Persediaan Kain Polos Rp 17,500,000
PT TIGA SAUDARA
KARTU PERSEDIAAN KAIN POLOS
Desember 2014

Masuk Keluar
Tanggal Keterangan
Kuantitas Harga Unit Total Kuantitas
12/1/2014 Saldo Awal
12/2/2014 Pembelian 400 Rp 67,500 Rp 27,000,000

12/3/2014 Penjualan 500


6
12/5/2014 Pembelian 850 Rp 70,000 Rp 59,500,000

12/5/2014 Penjualan 394


40
12/7/2014 Retur Pembelian 250
12/10/2014 penjualan 500
TIGA SAUDARA
RSEDIAAN KAIN POLOS
esember 2014
FIFO Hal. 1
Keluar Total
Tanggal
Harga Unit Total Kuantitas Harga Unit Total
500 Rp 65,000 Rp 32,500,000 12/1/2014
500 Rp 65,000 Rp 32,500,000 12/2/2014
400 Rp 67,500 Rp 27,000,000 12/2/2014
Rp 65,000 Rp 32,500,000 12/4/2014
Rp 67,500 Rp 405,000 394 Rp 67,500 Rp 26,595,000 12/7/2014
394 Rp 67,500 Rp 26,595,000 12/12/2012
850 Rp 70,000 Rp 59,500,000
Rp 67,500 Rp 26,595,000
Rp 70,000 Rp 2,800,000 810 Rp 70,000 Rp 56,700,000
Rp 70,000 Rp 17,500,000 560 Rp 70,000 Rp 39,200,000
Rp 70,000 Rp 35,000,000 60 Rp 70,000 Rp 4,200,000
PT TIGA SAUDARA
KARTU PERSEDIAAN KAIN KAOS
Desember 2014

Masuk Keluar
Keterangan
Kuantitas Harga Unit Total Kuantitas Harga Unit
Saldo Awal
Pembelian 200 Rp 50,000 Rp 10,000,000
Penjualan 164 Rp 50,000
Penjualan 154 Rp 50,000
Retur Penjualan 116 Rp 50,000 Rp 5,800,000
Pembelian 250 Rp 52,000 Rp 13,000,000
AOS

FIFO Hal. 1
Keluar Total
Total Kuantitas Harga Unit Total
300 Rp 50,000 Rp 15,000,000
500 Rp 50,000 Rp 25,000,000
Rp 8,200,000 336 Rp 50,000 Rp 16,800,000
Rp 7,700,000 182 Rp 50,000 Rp 9,100,000
298 Rp 50,000 Rp 14,900,000

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