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PT Iyun Sahara

Lembar Perhitungan - Rekonsiliasi Saldo Persediaan


30 November 2006

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

Total nilai persediaan yang benar mnurut kartu stok 49,212,000


PT Iyun Sahara
Lembar Perhitungan - Rekonsilasi Saldo Persediaan
30 November 2006

Saldo persediaan menurut buku besar 46,251,000


Koreksi :
Penjualan sprite tanggal 23 nov 117,000
Pembelian tanggal 24 nov 2,844,000
2,961,000
Total nilai persediaan yang benar menurut buku besar 49,212,000
PT IYUN SAHARA
JURNAL UMUM
Dec-06

TGL KETERANGAN DEBIT KREDIT

2006
7-Dec utang usaha Rp 6,300,000
persediaan Rp 6,300,000

7-Dec persediaan Rp 374,400


harga pokok penjualan Rp 374,400

Retur penjualan Rp 560,000


piutang usaha Rp 560,000

10-Dec persediaan Rp 486,000


Harga pokok persediaan Rp 486,000

Retur pemjualan Rp 720,000


piutang usaha Rp 720,000

24-Dec persediaan Rp 774,000


Harga pokok penjualan Rp 774,000

Retur penjualan Rp 1,155,000


piutang usaha Rp 1,155,000
9,600,000
4680000 9,360,000
7,020,000
21,470,400
8,964,000
10,800,000
15,300,000
11,340,000
11,835,000
22,140,000
15,300,000
18,060,000
7,470,000
14,355,000
9,960,000
15,300,000

208,274,400
PT IYUN SAHARA
BUKU BESAR PERSEDIAAN

TGL KETERANGAN DEBIT KREDIT SALDO

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

TGL KETERANGAN DEBIT KREDIT SALDO


2006
31-Dec Konsiyasi ke CV Indah Rp 516,000 Rp - Rp 516,000
Konsiyasi ke CV Indah Rp 93,600 Rp - Rp 609,600
PT IYUN SAHARA
KARTU PERSEDIAAN COCA-COLA
TAHUN 2006

Masuk keluar SAL


TGL Krat harga per kart total Kart harga per kart total Kart
30-Nov 383
83
30-Nov 300 Rp 48,000 Rp 14,400,000 300 Rp 47,400 Rp 14,220,000
300
83
2-Dec 200 Rp 48,000 Rp 9,600,000
500
83 Rp 47,400 Rp 3,934,200
3-Dec 330
170 Rp 48,000 Rp 8,160,000
330
5-Dec 425 Rp 50,400 Rp 21,420,000
425
113
5-Dec 217 Rp 48,000 Rp 10,416,000
425
113
7-Dec 125 Rp 50,400 Rp 6,300,000
300
113 Rp 48,000 Rp 5,424,000
10-Dec 101
199 Rp 50,400 Rp 10,029,600
101
15-Dec 300 Rp 51,000 Rp 15,300,000
300
101 Rp 50,400 Rp 5,090,400
16-Dec 85
215 Rp 51,000 Rp 10,965,000
85
18-Dec 225 Rp 51,600 Rp 11,610,000
225
85 Rp 51,000 Rp 4,335,000
20-Dec 12
213 Rp 51,600 Rp 10,990,800
23-Dec 350 Rp 51,600 Rp 18,060,000 362
24-Dec 15 Rp 51,600 Rp 774,000 377
27-Dec 319 Rp 51,600 Rp 16,460,400 58
58
28-Dec 275 Rp 52,200 Rp 14,355,000
275
50 8
31-Dec Rp 51,600 Rp 2,580,000
275
5 3
31-Dec Rp 51,600 Rp 258,000
275

31-Dec Rp 51,600 Rp 154,800 275


3
SALDO
harga per kart total
Rp 47,400 Rp 18,154,200
Rp 47,400 Rp 3,934,200
Rp 48,000 Rp 14,400,000
Rp 47,400 Rp 3,934,200
Rp 48,000 Rp 24,000,000

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

Masuk Keluar Saldo


Tgl Kart Harga per kart total kart harga per kart total kart

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

Masuk Keluar Saldo


Tgl kart harga per kart total kart harga per kart total kart

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

Masuk keluar saldo


Tgl kart harga per kart total kart harga per kart total kart
30-Nov 205
30-Nov 90 Rp 47,400 Rp 4,266,000 295
2-Dec 140 Rp 47,400 Rp 6,636,000 155
155
4-Dec
150 Rp 48,600 Rp 7,290,000 150
155
6-Dec 150
180 Rp 49,800 Rp 8,964,000 180
155 Rp 47,400 Rp 7,347,000 18
7-Dec
132 Rp 48,600 Rp 6,415,200 180
28
10-Dec
10 Rp 48,600 Rp 486,000 180
28 Rp 48,600 Rp 1,360,800
13-Dec
127 Rp 49,800 Rp 6,324,600 53
53
15-Dec
225 Rp 50,400 Rp 11,340,000 225
53 Rp 49,800 Rp 2,639,400
19-Dec
195 Rp 50,400 Rp 9,828,000 30
30
21-Dec
300 Rp 51,000 Rp 15,300,000 300
30 Rp 50,400 Rp 1,512,000
27-Dec
196 Rp 51,000 Rp 9,996,000 104
31-Dec 300 Rp 51,000 Rp 15,300,000 404
31-Dec 203 Rp 51,000 Rp 10,353,000 201
31-Dec 15 Rp 51,000 Rp 765,000 186
31-Dec 1 Rp 51,000 Rp 51,000 185
saldo
harga per kart total
Rp 47,400 Rp 9,717,000
Rp 47,400 Rp 13,983,000
Rp 47,400 Rp 7,347,000
Rp 47,400 Rp 7,347,000
Rp 48,600 Rp 7,290,000
Rp 47,400 Rp 7,347,000
Rp 48,600 Rp 7,290,000
Rp 49,800 Rp 8,964,000
Rp 48,600 Rp 874,800
Rp 49,800 Rp 8,964,000
Rp 48,600 Rp 1,360,800
Rp 49,800 Rp 8,964,000

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

return penjualan Rp 560,000


piutang usaha Rp 560,000

10-Dec persediaan Rp 486,000


harga pokok persediaan Rp 486,000

return penjualan Rp 720,000


piutang usaha Rp 720,000

24-Dec persediaan Rp 774,000


harga pokok persediaan Rp 774,000

retur penjualan Rp 1,155,000


piutang usaha Rp 1,155,000
PT. IYUN SAHARA
LEMAR PERHITUNGAN KUALITAS FISIK BARANG
(DALAM KRAT)

jumlah keterangan
COCA-COLA

hasil perhitungan fisik 31 des 275 saldo kartu persediaan 31 des


perhitungan konsinyansi ke CV Indah 50
terjual oleh CV Indah -40
saldo 31 des 2006 285 kualitas fisik:
baik(275+50)
rusak
hilang
FANTA

hasil perhitungan fisik 31 des 125 salso kartu persediaan 31 des


pengiriman konsinyensi ke PD Sinar 10
hilang akibat keakaran di PD Sinar -10 kualitas fisik:
saldo 31 des 2006 125 baik(125+10)
rusak
hilang
333

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

tanggal krat harga/krat total krat harga/krat total krat harga/krat


31-Dec 10 Rp 49,800 Rp 498,000 10 Rp 49,800 Rp 498,000 - Rp 49,800

PD SINAR PEPSI-COLA
masuk keluar saldo

tanggal krat harga/krat total krat harga/krat total krat harga/krat


31-Dec 15 Rp 51,000 Rp 765,000 15 Rp 51,000 Rp 765,000 - Rp 51,000
saldo
total
Rp 516,000

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

Tanggal Uraian ref Debet Kredit


2006 Piutang Asuransi Rp 1,309,000
31-Dec Beban Lain-lain Rp 1,309,000
PT IYUN SAHARA
LEMBAR PERHITUNGAN LCM
TAHUN 2006

Keterangan Coca -Cola Fanta Sprite Pepsi-Cola

Nilai Realisasi Bersih (NRB) Rp 20,847,750 Rp 8,787,500 Rp 12,091,600 Rp 13,357,000


NRB dikurangi laba normal Rp 14,703,150 Rp 6,197,500 Rp 8,527,760 Rp 9,420,200
Biaya Penggantian Rp 15,105,000 Rp 6,000,000 Rp 8,600,000 Rp 9,620,000

Nilai Pasar Rp 15,105,000 Rp 6,197,500 Rp 8,600,000 Rp 9,620,000


Nilai Buku Rp 14,871,000 Rp 6,225,000 Rp 8,559,600 Rp 9,435,000

Jumlah Fisik Rp 285 Rp 125 Rp 172 Rp 185


LCM Rp 14,871,000 Rp 6,197,500 Rp 8,559,600 Rp 9,435,000
Nilai LCM :
Nilai Buku Persediaan :
Laba (Rugi) penurunan Persediaan :
Total

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

Tanggal Uraian ref Debet Kredit


2006
31-Dec Harga Pokok Penjualan Rp 27,500
pesediaaan Rp 27,500
PT Iyun Sahara
Neraca
31 DESEMBER 2006
( Hanya Bagian Persediaan)

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