JURNAL PENJUALAN
Tgl Debitur No Faktur Termyn Debet
Piutang Dagang
10-Jan-10 Toko AA 1/10.n/30 30,500,000
Toko BB 2/15.n/30 30,000,000
1/22/2010 Toko CC, Pemalang 2/10.n/30 15,000,000
75,500,000
14,000,000
JURNAL PEMBELIAN
Tgl No Faktur Nama Kreditur Termyn
Pembeliaan
4-Jan toko mebel indah -
5-Jan-10 PT XX 2/10.n/30 16,500,000
PT YY 2/15.n/60 14,000,000
18-Jan-10 PT ZZ 2/10.n/30 17,000,000
47,500,000
JURNAL UMUM
Tgl Keterangan Ref Debet Kredit
2-Jan-10 Persediaan barang dagang 105 40,000,000
ModaL Hj Nunun 301 40,000,000
41,000,000 40,500,000
Kredit
Piutang dagang Penjualan Serba serbi
Akun Ref Jumlah
Modal Hj.Nunun 301 360,000,000
20,000,000
49,000,000
30,000,000
30,000,000 69,000,000 360,000,000
Kredit
Penjualan
30,500,000
30,000,000
15,000,000
75,500,000
Debet Kredit
Utang dagang serba serbi Kas
Akun Ref Jumlah
Sewa dibayar dimuka 104 20,000,000 20,000,000
perlengkapan 103 1,000,000 1,000,000
16,000,000 15,680,000
2,000,000 2,000,000
14,000,000
biaya iklan 602 30,000,000 30,000,000
prive Hj. Nunun 302 5,000,000 5,000,000
biaya gaji 601 10,000,000 10,000,000
Debet Kredit
Serba Serbi utang Dagang
Akun Ref Jumlah
peralatan 121 25,000,000 25,000,000
16,500,000
14,000,000
17,000,000
25,000,000 72,500,000
Kredit
Potongan
Pembelian
320,000
320,000
REKAPITULASI PIUTANG DAGANG
NO NAMA DEBITUR/CUSTOMER ALAMAT SALDO PIUTANG DAGANG
1 Toko AA 0.00
2 Toko BB 30,000,000.00
3 Toko CC 15,000,000.00
Jumlah 45,000,000.00
1 PT.XX 0.00
2 PT.YY 14,000,000
3 Pt.ZZ 17,000,000
4 Toko Meubel Indah 23,000,000.00
Jumlah 54,000,000.00
KETERANGAN
LUNAS
KETERANGAN
lunas
buku Pembantu Piutang Toko AA
D K
30,500,000.00
30,000,000.00
0.00
SALDO
D K
30,000,000.00
SALDO
D K
15,000,000.00
SALDO
D K
16,500,000.00
16,000,000.00
0.00
SALDO
D K
14,000,000
SALDO
D K
17,000,000
SALDO
D K
25,000,000.00
23,000,000.00
KAS-001
D
31-Jan-10 J.Penerimaan kas √ 458,700,000.00 458,700,000.00
31-Jan-10 J Pengeluaran kas √ 97,680,000.00 361,020,000.00
Perlengkapan -103
Tgl KETERANGAN REF D K SALDO
D
31-Jan-10 J.Umum 40,000,000 40,000,000
Peralatan-121
Tgl KETERANGAN REF D K SALDO
D
31-Jan-10 J.Pembeliaan 25,000,000 25,000,000
Hutang Dagang-201
D
31-Jan-10 J.Pembeliaan √ 72,500,000.00
31-Jan-10 J.Umum (PT XX ) √ 500,000.00
31-Jan-10 J.Pengeluaran Kas √ 18,000,000.00
Modal Hj Nunun-301
Tgl KETERANGAN REF D K SALDO
31-Jan-10 J.Penerimaan kas √ 360,000,000.00
31-Jan-10 J.Umum 40,000,000
Prive Hj Nunun-302
SALDO
Tgl KETERANGAN REF D K
D
31-Jan-10 J.Pengeluaran kas √ 5,000,000.00 5,000,000.00
Penjualan-401
D K D
31-Jan-10 J.Penjualan √ 75,500,000.00
31-Jan-10 J.Penerimaan kas √ 69,000,000.00
Potongan Penjualan-403
SALDO
tgl KETERANGAN REF D K
D
31-Jan-10 J.Penerimaan kas √ 300,000.00 300,000.00
Pembelian-501
SALDO
Tgl KETERANGAN REF D K
D
30-Dec-99 J.Pembeliaan 47,500,000 47,500,000
30-Dec-99 0 14,000,000 61,500,000
D
√
31-Jan-10 J.Umum 500,000.00
Potongan Pembeliaan-503
Tgl KETERANGAN REF D K SALDO
D
31-Jan-10 J.Pengeluaran kas √ 320,000.00
Biaya Gaji-601
SALDO
Tgl KETERANGAN REF D K
D
31-Jan-10 J Pengeluaran kas √ 10,000,000.00 10,000,000.00
SALDO
SALDO
K
72,500,000.00
72,000,000.00
54,000,000.00
SALDO
360,000,000.00
400,000,000.00
SALDO
K
75,500,000.00
144,500,000.00
SALDO
SALDO
SALDO
K
500,000.00
K
320,000.00
SALDO
SALDO
K
NERACA SALDO
NO ACC ACCOUNT TITLE Dr
101 Kas/Cash 361,020,000.00
102 Piutang Dagang/Account Receivable 45,000,000.00
103 Perlengkapan/Supplies 1,000,000.00
104 Sewa dibayar dimuka /Prepaid rent 20,000,000.00
105 Persediaan barang dagang/merchandise Inventories 40,000,000.00
121 Peralatan/Equipment 25,000,000.00
201 Hutang dagang/Account Payable
301 Modal hj Nunun/Hj Nunun's Capital
302 Prive Hj Nunun/Hj Nunun's Drawing 5,000,000.00
401 Penjualan/sales
402 Retur Penjualan /sales return 500,000.00
403 Potongan Penjualaan/sales Discount 300,000.00
501 Pembelian/Purchases 61,500,000.00
502 Retur Pembeliaan/Purchases Return
503 Potongan Pembeliaan/Purchases Discount
601 Biaya Gaji/Salary Expence 10,000,000.00
602 Biaya Iklan/ Advertising Expence 30,000,000.00
Total /Total 599,320,000.00
Cr
54,000,000.00
400,000,000.00
144,500,000.00
500,000.00
320,000.00
599,320,000.00
LAPORAN LABA RUGI
No Rp Rp Rp
401 Penjualan/sales 144,500,000.00
402 Retur Penjualan 500,000.00
403 Potongan Penjualan 300,000.00
Total Retur dan Potonga Penjualan 800,000.00
Penjualan Bersih/net sales
105 Persediaan barang Dagang Awal 40,000,000.00
501 Pembelian 61,500,000.00
Beban Angkut Pembalian 0
61,500,000.00
502 Retur Pembelian 500,000.00
503 Potongan Pembelian 320,000.00
Total Retur dan Potongan Pembelian 820,000.00
Pembelian Bersih 60,680,000.00
Persediaan Barang Dagang Siap Dijual 100,680,000.00
105 Persediaan Barang Dagang Akhir 0
Harga Pokok Penjualan
Laba Kotor
Beban Usaha :
601 Beban Gaji 10,000,000.00
602 Beban Iklan 30,000,000.00
Total Beban Beban Usaha 40,000,000.00
Laba/(Rugi) Bersih Sebelum Pajak
Pajak Pph Psl 25/29
Laba/(Rugi) Bersih Setelah Pajak
AKTIVA :
AKTIVA LANCAR :
Kas/Cash 361,020,000.00
Piutang Dagang/Account Receivable 45,000,000.00
Perlengkapan/Supplies 1,000,000.00
Sewa dibayar dimuka /Prepaid rent 20,000,000.00
Persediaan barang dagang/merchandise Inventories 0
Jumlah aktiva lancar 427,020,000.00
AKTIVA TETAP :
Peralatan/Equipment 25,000,000.00
Jumlah Aktiva 452,020,000.00
UTANG JK PENDEK :
Hutang dagang/Account Payable 54,000,000.00
HUTANG JK PANJANG 0 54,000,000.00 BALANCE
Jumlah Hutang
MODAL :
Modal Hj Nunun Akhir 398,020,000.00
JUMLAH HUTANG DAN MODAL 452,020,000.00
-
Rp
143,700,000.00
100,680,000.00
43,020,000.00
40,000,000.00
3,020,000.00
-
3,020,000.00
400,000,000.00
(1,980,000.00)
398,020,000.00
Buku Pembantu : Persediaan barang dagang ( METODE FIFO)
BELI JUAL SISA
TGL
UNIT H/U JML UNIT H/U JML UNIT
2-Jan-10 2000 20,000.00 40,000,000.00 2000
5-Jan-10 750 22,000.00 16,500,000.00 750
5-Jan-10 625 22,400.00 14,000,000.00 625
6-Jan-10 -23 22,000.00 (500,000.00) -23
2000
727
625
10-Jan-10 1525 20,000.00 30,500,000.00
475 20,000.00 9,500,000.00
727 22,000.00 15,994,000.00
201 22,400.00 4,506,000.00 424
13-Jan-10 424 22,400.00 9497600
18-Jan-10 756 22,500.00 17,000,000.00 756
620 22,600.00 14,000,000.00 620
22-Jan-10 667 22,500.00 15,000,000.00 89
24-Jan-10 89 22,500.00 2,002,500.00
620 22,600.00 14,000,000.00 0
22,400.00 9,497,600.00
22,500.00 17,000,000.00
22,600.00 14,000,000.00
22,500.00 2,002,500.00