Coca Cola
Krat Harga/Krat Total Nilai
Saldo menurut kartu stok 383 47,400 18,154,200
Koreksi untuk pembelian tanggal 28 Nov - - 180,000
Saldo yang benar 18,334,200
Fanta
Krat Harga/Krat Total Nilai
Saldo menurut kartu stok 179 46,800 8,377,200
Koreksi penjualan tanggal 25 Nov 40 46,800 1,872,000
Koreksi pembelian tanggal 29 Nov - 75 46,800 - 3,510,000
Saldo yang benar 6,739,200
Sprite
Krat Harga/Krat Total Nilai
Saldo menurut kartu stok 152 46,800 7,113,600
Koreksi pembelian tanggal 29 Nov 85 46,800 3,978,000
Retur yang belum dicatat - 20 46,800 - 936,000
Saldo yang benar 10,155,600
Pepsi-Cola
Krat Harga/Krat Total Nilai
Saldo menurut kartu stok 205 47,400 9,717,000
Koreksi pembelian tanggal 22 Nov 90 47,400 4,266,000
Saldo yang benar 13,983,000
2006
7-Dec utang usaha Rp 6,300,000
persediaan Rp 6,300,000
208,274,400
PT IYUN SAHARA
BUKU BESAR PERSEDIAAN
2006
30-Nov Saldo awal Rp - Rp - Rp 46,251,000
30-Nov koreksi harga pokok penjualan Rp 117,000 Rp - Rp 46,368,000
30-Nov koreksi pembelian Rp 2,844,000 Rp - Rp 49,212,000
Tutup buku Nov 2006 Rp 2,961,000 Rp - Rp 49,212,000
2006
1-Dec saldo awal Rp - Rp - Rp 49,212,000
7-Dec retur pembelian Rp - Rp 6,300,000 Rp 42,912,000
7-Dec retur penjualan Rp 374,400 Rp - Rp 43,286,400
10-Dec retur penjualan Rp 486,000 Rp - Rp 43,772,400
24-Dec retur penjualan Rp 774,000 Rp - Rp 44,546,400
31-Dec pembelian Rp 208,269,000 Rp - Rp 252,815,400
31-Dec penjualan Rp - Rp 208,498,200 Rp 44,317,200
31-Dec konsinyasi ke CV Indah Rp - Rp 2,580,000 Rp 41,737,200
31-Dec hilang karena kebakaran Rp - Rp 498,000 Rp 41,239,200
31-Dec retur penjualan Rp 1,404,000 Rp - Rp 42,643,200
31-Dec konsinyasi ke CV Indah Rp - Rp 936,000 Rp 41,707,200
31-Dec hilang karena kebakaran Rp - Rp 765,000 Rp 40,942,200
31-Dec selisih persediaan Rp - Rp 258,000 Rp 40,684,200
31-Dec selisih persediaan Rp - Rp 1,452,000 Rp 39,232,200
31-Dec pembebanan barang rusak Rp - Rp 154,800 Rp 39,077,400
31-Dec pembebanan barang rusak Rp - Rp 99,600 Rp 38,977,800
31-Dec pembebanan barang rusak Rp - Rp 445,800 Rp 38,532,000
31-Dec pembebanan barang rusak Rp - Rp 51,000 Rp 38,481,000
PT IYUN SAHARA
BUKU BESAR
PERSEDIAAN DALAM KONSINYASI
Rp 48,000 Rp 15,840,000
Rp 48,000 Rp 15,840,000
Rp 50,400 Rp 21,420,000
Rp 48,000 Rp 5,424,000
Rp 50,400 Rp 21,420,000
Rp 48,000 Rp 5,424,000
Rp 50,400 Rp 15,120,000
Rp 50,400 Rp 5,090,400
Rp 50,400 Rp 5,090,400
Rp 51,000 Rp 15,300,000
Rp 51,000 Rp 4,335,000
Rp 51,000 Rp 4,335,000
Rp 51,600 Rp 11,610,000
Rp 51,600 Rp 619,200
Rp 51,600 Rp 18,679,200
Rp 51,600 Rp 19,453,200
Rp 51,600 Rp 2,992,800
Rp 51,600 Rp 2,992,800
Rp 52,200 Rp 14,355,000
Rp 51,600 Rp 412,800
Rp 52,200 Rp 14,355,000
Rp 51,600 Rp 154,800
Rp 52,200 Rp 14,355,000
Rp 52,200 Rp 14,355,000
PT IYUN SAHARA
KARTU PERSEDIAAN FANTA
TAHUN 2006
30-Nov 179
30-Nov 40 Rp 46,800 Rp 1,872,000 75 Rp 46,800 Rp 3,510,000 144
2-Dec 82 Rp 46,800 Rp 3,837,600 62
2-Dec 100 Rp 46,800 Rp 4,680,000 162
4-Dec 77 Rp 46,800 Rp 3,603,600 85
7-Dec 8 Rp 46,800 Rp 374,400 93
93
12-Dec 125 Rp 48,000 Rp 6,000,000
125
93 Rp 46,800 Rp 4,352,400
13-Dec 85
40 Rp 48,000 Rp 1,920,000
85
21-Dec 200 Rp 49,200 Rp 9,840,000
200
85
26-Dec 75 Rp 49,800 Rp 3,735,000 200
75
85 Rp 48,000 Rp 4,080,000 120
27-Dec
80 Rp 49,200 Rp 3,936,000 75
120
28-Dec 100 Rp 49,800 Rp 4,980,000
175
120 Rp 49,200 Rp 5,904,000
29-Dec 137
38 Rp 49,800 Rp 1,892,400
31-Dec 10 Rp 49,800 Rp 498,000 127
2 Rp 49,800 Rp 99,600 125
Saldo
harga per kart total
Rp 46,800 Rp 8,377,200
Rp 46,800 Rp 6,739,200
Rp 46,800 Rp 2,901,600
Rp 46,800 Rp 7,581,600
Rp 46,800 Rp 3,978,000
Rp 46,800 Rp 4,352,400
Rp 46,800 Rp 4,352,400
Rp 48,000 Rp 6,000,000
Rp 48,000 Rp 4,080,000
Rp 48,000 Rp 4,080,000
Rp 49,200 Rp 9,840,000
Rp 48,000 Rp 4,080,000
Rp 49,200 Rp 9,840,000
Rp 49,800 Rp 3,735,000
Rp 49,200 Rp 5,904,000
Rp 49,800 Rp 3,735,000
Rp 49,200 Rp 5,904,000
Rp 49,800 Rp 8,715,000
Rp 49,800 Rp 6,822,600
Rp 49,800 Rp 6,324,600
Rp 49,800 Rp 6,225,000
PT IYUN SAHARA
KARTU PERSEDIAAN SPRITE
TAHUN 2006
30-Nov 152
30-Nov 85 Rp 46,800 Rp 3,978,000 20 Rp 46,800 Rp 936,000 217
2-Dec 95 Rp 46,800 Rp 4,446,000 122
2-Dec 100 Rp 46,800 Rp 4,680,000 222
5-Dec 159 Rp 46,800 Rp 7,441,200 63
63
12-Dec 100 Rp 48,000 Rp 4,800,000 100
63
100
18-Dec 250 Rp 49,200 Rp 12,300,000 250
63 Rp 46,800 Rp 2,948,400 28
19-Dec 72 Rp 48,000 Rp 3,456,000 250
28 Rp 48,000 Rp 1,344,000
20-Dec 32 Rp 49,200 Rp 1,574,400 218
218
26-Dec 75 Rp 49,800 Rp 3,735,000 75
24
27-Dec 194 Rp 49,200 Rp 9,544,800 75
24
28-Dec 100 Rp 49,800 Rp 4,980,000 175
30
24
31-Dec 30 Rp 46,800 Rp 1,404,000 175
10
24
31-Dec 20 Rp 46,800 Rp 936,000 175
10 Rp 46,800 Rp 468,000
20 Rp 49,200 Rp 984,000 4
31-Dec 175
4 Rp 49,200 Rp 196,800
31-Dec 5 Rp 49,800 Rp 249,000 170
Saldo
harga per kart total
Rp 46,800 Rp 7,113,600
Rp 46,800 Rp 10,155,600
Rp 46,800 Rp 5,709,600
Rp 46,800 Rp 10,389,600
Rp 46,800 Rp 2,948,400
Rp 46,800 Rp 2,948,400
Rp 48,000 Rp 4,800,000
Rp 46,800 Rp 2,948,400
Rp 48,000 Rp 4,800,000
Rp 49,200 Rp 12,300,000
Rp 48,000 Rp 1,344,000
Rp 49,200 Rp 12,300,000
Rp 49,200 Rp 10,725,600
Rp 49,200 Rp 10,725,600
Rp 49,800 Rp 3,735,000
Rp 49,200 Rp 1,180,800
Rp 49,800 Rp 3,735,000
Rp 49,200 Rp 1,180,800
Rp 49,800 Rp 8,715,000
Rp 46,800 Rp 1,404,000
Rp 49,200 Rp 1,180,800
Rp 49,800 Rp 8,715,000
Rp 46,800 Rp 468,000
Rp 49,200 Rp 1,180,800
Rp 49,800 Rp 8,715,000
Rp 49,200 Rp 196,800
Rp 49,800 Rp 8,715,000
Rp 49,800 Rp 8,466,000
PT IYUN SAHARA
KARTU PRSEDIAAN PEPSI-COLA
TAHUN 2006
Rp 49,800 Rp 2,639,400
Rp 49,800 Rp 2,639,400
Rp 50,400 Rp 11,340,000
Rp 50,400 Rp 1,512,000
Rp 50,400 Rp 1,512,000
Rp 51,000 Rp 15,300,000
Rp 51,000 Rp 5,304,000
Rp 51,000 Rp 20,604,000
Rp 51,000 Rp 10,251,000
Rp 51,000 Rp 9,486,000
Rp 51,000 Rp 9,435,000
PT IYUN SAHARA
BUKU PEMBELIAN
DESEMBER 2006
debit kredit
Tgl keterangan
persediaan utang usaha
2-Dec coca-cola Rp 9,600,000 Rp 9,600,000
fanta Rp 4,680,000 Rp 4,680,000
sprite Rp 4,680,000 Rp 4,680,000
4-Dec pepsi-cola Rp 7,290,000 Rp 7,290,000
5-Dec coca-cola Rp 21,420,000 Rp 21,420,000
6-Dec pepsi-cola Rp 8,964,000 Rp 8,964,000
12-Dec fanta Rp 6,000,000 Rp 6,000,000
sprite Rp 4,800,000 Rp 4,800,000
15-Dec coca-cola Rp 15,300,000 Rp 15,300,000
pepsi-cola Rp 11,340,000 Rp 11,340,000
18-Dec coca-cola Rp 11,610,000 Rp 11,640,000
sprite Rp 12,300,000 Rp 12,300,000
21-Dec fanta Rp 9,840,000 Rp 9,840,000
pepsi-cola Rp 15,300,000 Rp 15,300,000
23-Dec coca-cola Rp 18,060,000 Rp 18,060,000
26-Dec fanta Rp 3,735,000 Rp 3,735,000
sprite Rp 3,735,000 Rp 3,735,000
28-Dec coca-cola Rp 14,355,000 Rp 14,355,000
fanta Rp 4,980,000 Rp 4,980,000
sprite Rp 4,980,000 Rp 4,980,000
31-Dec pepsi-cola Rp 15,300,000 Rp 15,300,000
TOTAL Rp 208,269,000 Rp 208,299,000
PT IYUN SAHARA
BUKU PENJUALAN
DESEMBER 2006
DEBIT
Tgl keterangan
kas piutang HPP
2-Dec fanta Rp 5,740,000 Rp 3,837,600
sprite Rp 6,650,000 Rp 4,446,000
pepsi cola Rp 9,940,000 Rp 6,636,000
3-Dec cocacola Rp 18,216,000 Rp 12,094,200
4-Dec fanta Rp 5,390,000 Rp 3,603,600
5-Dec sprite Rp 11,130,000 Rp 7,441,200
7-Dec pepsi cola Rp 15,624,000 Rp 10,416,000
10-Dec cocacola Rp 20,664,000 Rp 13,762,000
13-Dec fanta Rp 23,088,000 Rp 15,453,600
pepsi cola Rp 9,443,000 Rp 6,272,400
16-Dec cocacola Rp 11,470,000 Rp 7,685,400
19-Dec sprite Rp 24,016,000 Rp 16,055,400
19-Dec pepsi cola Rp 9,585,000 Rp 6,404,000
20-Dec sprite Rp 18,600,000 Rp 12,467,400
20-Dec cocacola Rp 4,320,000 Rp 2,918,400
27-Dec fanta Rp 22,946,000 Rp 15,325,800
sprite Rp 12,045,000 Rp 8,016,000
27-Dec cocacola Rp 14,356,000 Rp 9,544,800
pepsi cola Rp 24,563,000 Rp 16,460,000
29-Dec fanta Rp 17,176,000 Rp 11,508,000
31-Dec pepsi cola Rp 11,692,000 Rp 7,796,400
Rp 15,428,000 Rp 10,353,000
TOTAL Rp 111,761,000 Rp 200,321,000 Rp 208,497,200
KREDIT
Penjualan persediaan
Rp 5,740,000 Rp 3,837,600
Rp 6,650,000 Rp 4,446,000
Rp 9,940,000 Rp 6,636,000
Rp 18,216,000 Rp 12,094,200
Rp 5,390,000 Rp 3,603,600
Rp 11,130,000 Rp 7,441,200
Rp 15,624,000 Rp 10,416,000
Rp 20,664,000 Rp 13,762,200
Rp 23,088,000 Rp 15,453,600
Rp 9,443,000 Rp 6,272,400
Rp 11,470,000 Rp 7,685,400
Rp 24,016,000 Rp 16,055,400
Rp 9,585,000 Rp 6,404,400
Rp 18,600,000 Rp 12,467,400
Rp 4,320,000 Rp 2,918,400
Rp 22,946,000 Rp 15,325,800
Rp 12,045,000 Rp 8,016,000
Rp 14,356,000 Rp 9,544,800
Rp 24,563,000 Rp 16,460,400
Rp 17,176,000 Rp 11,508,000
Rp 11,692,000 Rp 7,796,400
Rp 15,428,000 Rp 10,353,000
Rp 312,082,000 Rp 208,498,200
PT IYUN SAHARA
JURNAL UMUM
DESEMBER 2006
ref.
tanggal uraian debit kredit
post.
2006
7-Dec utang usaha Rp 6,300,000
persediaan Rp 6,300,000
7-Dec persediaan Rp 374,400
hargapokok persediaan Rp 374,400
jumlah keterangan
COCA-COLA
325
3
5
137
135
2
-
PT. IYUN SAHARA
KARTU PERSEDIAAN DALAM KONSINYASI
TAHUN 2006
CV INDAH COCA-COLA
masuk keluar saldo
tanggal krat harga/krat total krat harga/krat total krat harga/krat
31-Dec 50 Rp 51,600 Rp 2,580,000 40 Rp 51,600 Rp 2,064,000 10 Rp 51,600
CV INDAH SPRITE
masuk keluar saldo
tanggal krat harga/krat total krat harga/krat total krat harga/krat
31-Dec 20 Rp 46,800 Rp 936,000 18 Rp 46,800 Rp 842,400 2 Rp 46,800
PD SINAR FANTA
masuk keluar saldo
PD SINAR PEPSI-COLA
masuk keluar saldo
saldo
total
Rp 93,600
saldo
total
-
saldo
total
-
PT. IYUN SAHARA
LEMBAR PERHITUNGAN KLAIM ASURANSI
No Jenis Krat harga jual/krat total harga jual laba kotor estimasi nilai persediaan
1 fanta 10 Rp 73,000 Rp 730,000 Rp 219,000 Rp 511,000
2 pepsi-cola 15 Rp 76,000 Rp 1,140,000 Rp 342,000 Rp 798,000
Rp 1,309,000
PT IYUN SAHARA
JURNAL UMUM
DESEMBER 2006
Rp 39,325,000
Rp 39,090,600
Rp 39,063,100
39,063,100
39,090,600
- 27,500
PT IYUN SAHARA
JURNAL UMUM
DESEMBER 2006
Persediaan Rp 39,063,100
pembelian
penjualan tunai
9600000
4680000
4680000
7290000
21420000
8964000
6000000
4800000
15300000
11340000
11610000
12300000
9840000
15300000
18060000 penjualan kredit
3735000
3735000
14355000
4980000
4980000
15300000
208,269,000
5,740,000 70000
6,650,000 70000
9,940,000 71000
5,390,000 70000
11,130,000 70000
9,443,000 71000
11,005,000 71000
9,585,000 71000
4,320,000 73000
12,045,000 73000
14,356,000 74000
11,692,000 74000
111,296,000 858000
18,216,000 72000
15,624,000 72000
20,664,000 72000
23,088,000 74000
24,016,000 76000
18,600,000 75000
22,946,000 77000
24,563,000 77000
17,176,000 76000
15,428,000 76000
200,321,000 747000
311,617,000