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Latihan 1

Perhitungan Perkiraan harga pokok motor bekas


 Jual motor
Harga Rp5,500,000
 Kotor
% Laba -Rp1,100,000
Service
Biaya -Rp1,500,000
-Rp2,600,000

Perkiraan HPP Rp2,900,000
 Pertukaran
Harga -Rp3,550,000

Cadangan selisih harga pertukaran -Rp650,000

Latihan 2

 jual/unit
Harga Rp19,250,000
 pokok/unit
Harga Rp12,250,000
Didapat
penjualan
Total Rp519,750,000
Harga Pokok
Total Rp330,750,000
LabaPenjualan Rp189,000,000
UangMuka Rp155,925,000
SisaAngsuran Rp363,825,000
Angsuran pokok perbulan

Angsura= 363,825,000

Bunga 2,5% perbulan
%laba=Laba Penjualan/Total Penjualan=

189.000.000/519.750.000=36,36%
JURNAL Pernjualan Pertukaran
Deskripsi Debit Kredit
Motor (Lama) Rp2,900,000
Piutang Angsuran Rp15,450,000
Cadangan selisih harga pertukaran 650000
Motor (Baru) Rp14,000,000
Laba Rp5,000,000
Jumlah Rp19,000,000 Rp19,000,000