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Jurnal Pembelian

Tanggal Nomor Faktur Rekening yang Dikredit Ref Jumlah


1995
Des 3 660 CV Kurnia ✔️ Rp 4,500,000
8 515 Distributor Jaya Abadi ✔️ Rp 2,200,000
17 166 PT Suara Buana ✔️ Rp 800,000
24 215 PT Dunia Elektronika ✔️ Rp 4,800,000
29 448 PT Prambanan Stereo ✔️ Rp 2,100,000
Jurnal Penjualan

Tanggal Nomor Faktur Keterangan Ref Penjualan Barang Penjualan Jasa


1995
Des 2 631 PT. Radio Amazone ✔️ Rp 7,700,000
8 632 PT Bintang Mahkota ✔️ Rp 7,500,000
10 107 CV Aneka Elektronik ✔️ Rp 450,000
16 633 PT Cahaya Baru ✔️ Rp 4,200,000
19 634 CV Martini ✔️ Rp 5,500,000
20 635 CV Pelangi ✔️ Rp 9,600,000
22 636 PT Sinar Surya ✔️ Rp 8,200,000
Jurnal Umum

Tanggal Nomor Faktur


1995
Des 1

13

14

30
Jurnal Umum

Keterangan Ref Debit

Peralatan Rp 9,000,000
Kas
Utang Wesel
(membayar uang muka pembelian peralatan PT Sejahtera Motor)
Retur Pembelian Rp 200,000
(memo debit distributor jaya abadi)
Biaya gaji bagian penjualan Rp 5,000,000
Biaya gaji bagian adm dan umum Rp 1,000,000
Utang Gaji
Utang PPh Karyawan
Biaya gaji bagian penjualan Rp 5,000,000
Biaya gaji bagian adm dan umum Rp 1,000,000
Utang Gaji
Utang PPh Karyawan
Kredit
Tanggal Keterangan

Rp 1,000,000 1995
Rp 8,000,000 Des 1 CV Martini
3 CV Pelangi
3 Penjualan Tunai
6 Tuan Yasmin

9 PT Cahaya Baru
Rp 5,100,000 10 PT Radio Amazone
Rp 900,000 10 Penjualan Tunai
17 PT Bintang Mahkota
17 PT Bina Harapan
Rp 5,100,000 17 Penjualan Tunai
Rp 900,000 24 Penjualan Tunai
26 PT Cahaya Baru
29 PT Karimata

31 Penjualan Tunai
Jurnal Penerimaan Kas

Debit
Ref No. Cek Lain-lain Debit
Kas Pot. Penjualan
Nama Rekening Jumlah

✔️ 1276 Rp 2,156,000 Rp 44,000


✔️ 6644 Rp 3,724,000 Rp 76,000
✔️ Rp 12,436,000
✔️ 34129 Rp 10,200,000

✔️ 90765 Rp 300,000
✔️ 4565 Rp 7,546,000 Rp 154,000
✔️ Rp 12,840,000
✔️ 2107 Rp 7,350,000 Rp 150,000
✔️ 9953 Rp 300,000
✔️ Rp 13,468,000
✔️ Rp 12,450,000
✔️ Rp 4,115,000 Rp 85,000
✔️ 10553 akumulasi penyusutan Rp 6,000,000
Rp 250,000
✔️ Rp 4,950,000
Kredit
Lain-lain Kredit
Piutang Dagang Penjualan Barang Penjualan Jasa
Nama Rekening Jumlah

Rp 2,200,000
Rp 3,800,000
Rp 9,156,000 Rp 3,280,000
Piutang Wesel Rp 10,000,000
Pendapatan Bunga Rp 200,000
Rp 300,000
Rp 7,700,000
Rp 9,240,000 Rp 3,600,000
Rp 7,500,000
Rp 300,000
Rp 9,828,000 Rp 3,640,000
Rp 9,450,000 Rp 3,000,000
Rp 4,200,000
Peralatan Rp 6,000,000
Laba penjualan akti Rp 250,000
Rp 3,150,000 Rp 1,800,000
Tanggal Keterangan Ref No. Cek

1995
Des 3 Kantor Kas Negara ✔️ 318

5 PT Prambanan Stereo ✔️ 319


7 CV Angkutan Aman ✔️ 320
15 Urusan gaji ✔️ 321
15 Tuan Idrus ✔️ 322

17 PT Dunia Elektronika ✔️ 323


17 Distributor Jaya Abadi ✔️ 324
17 CV Kurnia ✔️ 325
23 PT Danareksda ✔️ 326

27 PT Suara Buana ✔️ 327


29 PT Angkasa Elektronika ✔️ 328

30 Bambang ✔️ 329

31 Urusan Gaji ✔️ 330


31 Bambang ✔️ 331
Jurnal Pengeluaran Kas

Debit Kredit
Lain-lain Debit
Utang Dagang Pot. Penjualan Pot. Pembelian
Nama Rekening Jumlah

utang pph karyawan Rp 1,800,000


utang pph perusahaa Rp 3,200,000
Rp 2,800,000 Rp 56,000
biaya angkut pembeli Rp 166,000
utang gaji Rp 5,100,000
utang wesel Rp 16,000,000
utang bunga Rp 480,000
Rp 8,400,000
Rp 2,000,000 Rp 20,000
Rp 4,500,000 Rp 90,000
utang hipotek Rp 1,616,000
utang bunga Rp 2,384,000
Rp 800,000 Rp 16,000
Perlengkapan Rp 1,024,000

biaya angkut pembeli Rp 90,000


biaya perlengkapan Rp 200,000
biaya angkut penjual Rp 70,000
macam-macam biaya Rp 38,000
utang gaji Rp 5,100,000
prive Rp 4,000,000
Kredit
Lain-lain Kredit
Kas
Nama Rekening Jumlah

Rp 5,000,000

Rp 2,744,000
Rp 166,000
Rp 5,100,000

Rp 16,480,000
Rp 8,400,000
Rp 1,980,000
Rp 4,410,000

Rp 4,000,000
Rp 784,000
Rp 1,024,000

Rp 298,000

Rp 298,000 Pengurangan saldo kRp 100,000

Rp 4,000,000
Pelanggan : CV Martini
Jl. Singosari No.55, Surakarta

Tanggal Keterangan Ref Debit Kredit


1995
Nov 30 Saldo
Des 1 Pelunasan Piutang Rp 2,200,000
19 Penjualan kredit Rp 5,500,000
Pembantu Piutang Pelanggan : CV Pelangi
Jl. Majapahit No.5500, Semarang

Saldo Tanggal Keterangan Ref


Debit Kredit
Rp 2,200,000 1995
Nov 30 Saldo
Rp 5,500,000 Des 1 Pelunasan Piutang
20 Penjualan kredit
Pembantu Piutang Pelanggan : PT Cahaya Baru
Jl. Pajajaran No.35, Magelan

Debit Kredit Saldo Tanggal


Debit Kredit
1995
Rp 3,800,000 Nov 30
Rp 3,800,000 Des 9
Rp 9,600,000 Rp 9,600,000 16
26
Pembantu Piutang
Pajajaran No.35, Magelang

Keterangan Ref Debit Kredit Saldo


Debit Kredit

Saldo Rp 300,000
Pelunasan Piutang Rp 300,000 Rp -
Penjualan Kredit Rp 4,200,000 Rp 4,200,000
Pelunasan Piutang Rp 4,200,000 Rp -
Pelanggan : Bintang Mahkota Pembantu Piutang
Jl. Daha No.888, Magelang

Tanggal Keterangan Ref Debit Kredit Saldo


Debit
1995
Nov 30 Saldo Rp -
Des 8 Penjualan Kredit Rp 7,500,000 Rp 7,500,000
17 Pelunasan Piutang Rp 7,500,000 Rp -
bantu Piutang Pelanggan : PT Sinar Surya
Jl. Kutai No.104, Yogyakarta

Saldo Tanggal Keterangan Ref Debit


Kredit
1995
Nov 30 Saldo
Des 22 Penjualan kredit Rp 8,200,000
Pembantu Piutang Pelanggan : Bina Harapan
Jl. Sriwijaya Np.641, Yogyakarta

Kredit Saldo Tanggal Keterangan


Debit Kredit
1995
Rp - Nov 30 Saldo
Rp 8,200,000 Des 17 Pelunasan piutang
Pembantu Piutang Pelanggan : Radio Amazone
641, Yogyakarta

Ref Debit Kredit Saldo Tanggal


Debit Kredit
1995
Rp 300,000 Nov
lunasan piutang Rp 300,000 Rp - Des
langgan : Radio Amazone Pembantu Piutang
Jl. Kediri No. 615, Temanggung

Tanggal Keterangan Ref Debit Kredit Saldo


Debit Kredit

30 Saldo Rp - -
2 Penjualan Kredit Rp 7,700,000 Rp 7,700,000
10 Pelunasan Piutang Rp 7,700,000 Rp -
Pelanggan : CV Aneka Elektrik
Jl. Mataram No.77, Klaten

Tanggal Keterangan Ref Debit Kredit

1995
Nov 30 Saldo
Des 10 Penjualan jasa Rp 450,000
Pembantu Piutang Pemasok: PT Suara Buana
JL. Tidar No.1159, Jakarta

Saldo Tanggal Keterangan Ref


Debit Kredit
1995
Rp - Nov 30 Saldo
Rp 450,000 Des 17 Pembelian Kredit
27 Pembayaran utang
Pembantu Utang Pemasok : PT Dunia Elektronika
Jl. Merapi NO. 1010, Bandung

Debit Kredit Saldo Tanggal


Debit Kredit
1995
Rp - Nov 30
Rp 800,000 Rp 800,000 Des 17
Rp 800,000 Rp - 24
nia Elektronika Pembantu Utang
Merapi NO. 1010, Bandung

Keterangan Ref Debit Kredit Saldo


Debit Kredit

Saldo Rp 8,400,000 Rp 8,400,000


Pembayaran utang Rp 8,400,000 Rp -
Pembelian kredit Rp 4,800,000 Rp 4,800,000
Pemasok : PT Prambanan Stereo
Jl. Kerinci NO.112, Cirebon

Tanggal Keterangan Ref Debit

1995
Nov 30 Saldo
Des 5 Pembayaran Utang Rp 2,800,000
29 Pembelian kredit
Pembantu Utang Pemasok : Distributor Jaya Abadi
Jl. Rinjani N0.437,Purwokerto

Kredit Saldo Tanggal


Debit Kredit
1995
Rp 2,800,000 Nov 30
Rp - Des 8
Rp 2,100,000 Rp 2,100,000 13
17
butor Jaya Abadi Pembantu Utang
Rinjani N0.437,Purwokerto

Keterangan Ref Debit Kredit Saldo


Debit Kredit

Saldo Rp -
Pembelian Rp 2,200,000 Rp 2,200,000
Retur Rp 200,000 Rp 2,000,000
Pembayaran utang Rp 2,000,000 Rp -
Pemasok : CV Kurnia
Jl. Arjuna No.58, Yogyakarta

Tanggal Keterangan Ref Debit Kredit

1995
Nov 30 Saldo
Des 3 Pembelian kredit Rp 4,500,000
17 Pembayaran utang Rp 4,500,000
Pembantu Utang

Saldo
Debit Kredit

Rp -
Rp 4,500,000
Rp -
Adjusting Journal
Tanggal Keterangan Debit
1995
Des 31 Loss on Receivable Rp 426,410
Allowance for doubtful debt
31 Income Summary Rp 4,650,000
Merchandise Inventory
31 Supplies Expense Rp 1,946,000
Supplies Inventory
31 Advertising Expense Rp 1,200,000
Prepaid Advertising
31 Insurance Expense Rp 600,000
Prepaid Insurance
31 Depreciation expense of building Rp 500,000
Accumulation depreciation of building
31 Depreciation expense of equipment Rp 450,000
Accumulation depreciation of equipment
31 Interest Expense Rp 80,000
Interest Payable
31 Company Income Tax Payable Rp 4,300,000
Company Tax Payable
Kredit

Rp 426,410

Rp 4,650,000

Rp 1,946,000

Rp 1,200,000

Rp 600,000

Rp 500,000

Rp 450,000

Rp 80,000

Rp 4,300,000
Account Trial Balance
Account
Number Debet Credit
100 Cash Rp107,001,000
102 Petty Cash Rp 400,000
104 Notes Receivabel Rp -
106 interest Receivabel Rp 180,000
110 Account Receivable Rp 23,750,000
111 Allowance for Doubtful Debt Rp 3,381,840
120 Merchandise Inventory Rp 42,500,000
130 Supplies Inventory Rp 3,674,000
135 Prepaid Advertising Rp 2,400,000
140 Prepaid Insurance Rp 3,600,000
150 Land Rp 50,000,000
160 Building Rp 240,000,000
161 Accumulated Depreciation of Building Rp 30,500,000
170 Equipment Rp 39,000,000
171 Accumulated Depreciation of Equipment Rp 12,300,000
200 Account Payable Rp 6,900,000
210 Notes Payable Rp 8,000,000
211 Interest Payable Rp 400,000
215 Wages and Salary Payable Rp -
216 Employee Tax Payable Rp 1,800,000
217 Company Tax Payable Rp -
250 Mortgage Payable Rp 236,784,000
300 Equity Tn Bambang Rp 146,650,160
310 Withdrawls Tn Bambang Rp 4,000,000
350 LOSS-PROFIT
400 Sales Rp 83,524,000
401 Sales Return Rp -
402 Sales Discount Rp 509,000
410 Service Revenue Rp 15,770,000
500 Purchase Rp 14,400,000
501 Purchase Return Rp 200,000
502 Purchase Discount Rp 182,000
510 Freight In Rp 256,000
601 Advertising Expense Rp -
630 Freight Out Rp 70,000
635 Depresiation Expense of Equipment Rp -
650 Sale Salaries Expense Rp 10,000,000
660 Supplies Expense Rp 200,000
720 Loss on Receivable Rp -
735 Depreciation Expense of Building Rp -
740 Insurance Expense Rp -
750 Administration Expense Rp 2,000,000
799 Miscellaneous Expense Rp 38,000
800 Interest Revenue Rp 200,000
810 Gain On Sale of Non-Current Assets Rp 250,000
850 Interest Expense Rp 2,864,000
860 Loss On Sale of Non-Current Assets Rp -
900 Company Income Tax Payable
Total Rp 546,842,000 Rp 546,842,000
Profit (Loss)
Worksheet
By The End of December 31, 1995

Adjusting Journal Trial Balance After Adjustment


Debet Credit Debet Credit
Rp 107,001,000
Rp 400,000
Rp -
Rp 180,000
Rp 23,750,000
Rp 426,410 Rp 3,808,250
Rp 4,650,000 Rp 37,850,000
Rp 1,946,000 Rp 1,728,000
Rp 1,200,000 Rp 1,200,000
Rp 600,000 Rp 3,000,000
Rp 50,000,000
Rp 240,000,000
Rp 500,000 Rp 31,000,000
Rp 39,000,000
Rp 450,000 Rp 12,750,000
Rp 6,900,000
Rp 8,000,000
Rp 80,000 Rp 480,000
Rp -
Rp 1,800,000
Rp 4,300,000 Rp 4,300,000
Rp 236,784,000
Rp 146,650,160
Rp 4,000,000
Rp 4,650,000 Rp 4,650,000
Rp 83,524,000
Rp -
Rp 509,000
Rp 15,770,000
Rp 14,400,000
Rp 200,000
Rp 182,000
Rp 256,000
Rp 1,200,000 Rp 1,200,000
Rp 70,000
Rp 450,000 Rp 450,000
Rp 10,000,000
Rp 1,946,000 Rp 2,146,000
Rp 426,410 Rp 426,410
Rp 500,000 Rp 500,000
Rp 600,000 Rp 600,000
Rp 2,000,000
Rp 38,000
Rp 200,000
Rp 250,000
Rp 80,000 Rp 2,944,000

Rp 4,300,000 Rp 4,300,000
Rp 14,152,410.00 Rp 14,152,410 Rp 552,598,410 Rp 552,598,410
Profit/Loss Balance Sheet
Debet Credit Debet Credit
Rp 107,001,000
Rp 400,000
Rp -
Rp 180,000
Rp 23,750,000
Rp 3,808,250
Rp 37,850,000
Rp 1,728,000
Rp 1,200,000
Rp 3,000,000
Rp 50,000,000
Rp 240,000,000
Rp 31,000,000
Rp 39,000,000
Rp 12,750,000
Rp 6,900,000
Rp 8,000,000
Rp 480,000
Rp -
Rp 1,800,000
Rp 4,300,000
Rp 236,784,000
Rp 146,650,160
Rp 4,000,000
Rp 4,650,000
Rp 83,524,000
Rp -
Rp 509,000
Rp 15,770,000
Rp 14,400,000
Rp 200,000
Rp 182,000
Rp 256,000
Rp 1,200,000
Rp 70,000
Rp 450,000
Rp 10,000,000
Rp 2,146,000
Rp 426,410
Rp 500,000
Rp 600,000
Rp 2,000,000
Rp 38,000
Rp 200,000
Rp 250,000
Rp 2,944,000

Rp 4,300,000
Rp 44,489,410 Rp 100,126,000 Rp 508,109,000 Rp 452,472,410
Rp 55,636,590 Rp 55,636,590
Rp 100,126,000 Rp 508,109,000
UD ELEKTRONIKA
INCOME STATEMENT
December 1995

Sales (Penjualan Barang)


Sales Return (Retur Penjualan)
Sales Discount (Diskont Penjualan)

Services (Jasa)
Total Revenue (Total Pendapatan)

Cost of Good Sold (Harga Pokok Penjualan)


Beginning Inventory (Persediaan Awal) Rp 42,500,000
Purchase (Pembelian) Rp 14,400,000
Purchase Discount (Potongan Pembelian) -Rp 182,000
Purchase Return -Rp 200,000
Purchase Netto (Pembelian Bersih) Rp 14,274,000
Freigh in (Biaya Pengangkutan) Rp 256,000
Inventory Useage (Persediaan untuk dijual) Rp 56,774,000
Ending Inventory (Persediaan akhir) Rp 37,850,000

Gross Profit

Operationg exspensed
1. Advertising Expense Rp 1,200,000
2. Freight Out Rp 70,000
3. Depreciation Expense of Equipment Rp 450,000
4. Sale Salaries Expense Rp 10,000,000
5. Depreciation Expense of Building Rp 500,000
6. Supplies Expense Rp 2,146,000
7. Administration Expense Rp 2,000,000
8. Miscellaneous Expense Rp 38,000
9. Loss On Receivable Rp 426,410
10. Insurance Expense Rp 600,000
Total operating exspensed Rp 17,430,410
Operating Income
Interest Revenue Rp 200,000
Cost Interest -Rp 2,944,000
Gain On Sale of Non-Current Asset Rp 250,000
-Rp 2,494,000
Income Before Tax
Company Income Tax

Net Income
LEKTRONIKA
E STATEMENT
ember 1995

Rp 83,524,000
Rp -
Rp 509,000
Rp 509,000
Rp 83,015,000
Rp 15,770,000
Rp 98,785,000

Rp 18,924,000

Rp 79,861,000

Rp 59,936,590
Rp 4,300,000

Rp 55,636,590
UD ELEKTRONIKA
BALANCE SHEET
DECEMBER 1995
ASEET
Cash
Petty Cash
Notes Receivabel
interest Receivabel
Account Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Supplies Inventory
Prepaid Advertising
Prepaid Insurance
Land
Building
Accumulated Depreciation of Building
Equipment
Accumulated Depreciation of Equipment

Total Asset

Liabilities
Account Payable
Notes Payable
Interest Payable
Wages and Salary Payable
Salary Tax Payable
Company Tax Payable
Mortgage Payable
Total Liabilities

Equity
Equity Tn Bambang
Withdrawls Tn Bambang
Profit After Tax
Total Equity
Total Liabilities
RONIKA
SHEET
R 1995

Rp 107,001,000
Rp 400,000
Rp -
Rp 180,000
Rp 23,750,000
-Rp 3,808,250
Rp 37,850,000
Rp 1,728,000
Rp 1,200,000
Rp 3,000,000
Rp 50,000,000
Rp 240,000,000
-Rp 31,000,000
Rp 39,000,000
-Rp 12,750,000
Rp 456,550,750

Rp 456,550,750

Rp 6,900,000
Rp 8,000,000
Rp 480,000
Rp -
Rp 1,800,000
Rp 4,300,000
Rp 236,784,000
Rp 258,264,000

Rp 146,650,160
-Rp 4,000,000
Rp 55,636,590
Rp 198,286,750
Rp 456,550,750
UD ELEKTRONIKA
Jurnal Penutup
Transaksi Desembr 1995

Tanggal Keterangan Ref


1995 31 Ending-Inventory 120
Des Revenue-Sales 400
Revenue-Services 410
Purchase Discount 502
Purchase Return 501
Interest Income 800
Gain On Sale of Non-Current Assets 810
Income Summary 350

31 Income Summary 350


Beginning Inventory 120
Sales Discount 402
Purchase 500
Freight in 510
Advertasing Expenses 601
Freight out 630
Depreciation Expenses of Equipment 635
Salary Expenses of Sales 650
Supplies Exspense 660
Loss of Account Receivable 720
Depreciation Expenses of Building 735
Salary Expenses of Administration and General 750
Insurance Expense 740
Others Expenses 799
Interest Cost 850
Tax of Company 900

31 Income Summary 350


Capital of Bambang 300

31 Income Summary 350


Prive of Bambang 310
Debit Kredit
Rp 37,850,000
Rp 83,524,000
Rp 15,770,000
Rp 182,000
Rp 200,000
Rp 200,000
Rp 250,000
Rp 137,976,000

Rp 82,339,410
Rp 42,500,000
Rp 509,000
Rp 14,400,000
Rp 256,000
Rp 1,200,000
Rp 70,000
Rp 450,000
Rp 10,000,000
Rp 2,146,000
Rp 426,410
Rp 500,000
Rp 2,000,000
Rp 600,000
Rp 38,000
Rp 2,944,000
Rp 4,300,000

Rp 55,636,590
Rp 55,636,590

Rp 4,000,000
Rp 4,000,000
UD ELEKTRONIKA
NERACA SALDO SETELAH TUTUP BUKU
31 DESEMBER 1995

NAMA REKENING No. Rek Debit Kredit


Cash 100 Rp 107,001,000
Petty Cash 102 Rp 400,000
Notes Receivabel 104 Rp -
interest Receivabel 106 Rp 180,000
Account Receivable 110 Rp 23,750,000
Allowance for Doubtful Debt 111 -Rp 3,808,250
Merchandise Inventory 120 Rp 37,850,000
Supplies Inventory 130 Rp 1,728,000
Prepaid Advertising 135 Rp 1,200,000
Prepaid Insurance 140 Rp 3,000,000
Land 150 Rp 50,000,000
Building 160 Rp 240,000,000
Accumulated Depreciation of Building 160 -Rp 31,000,000
Equipment 170 Rp 39,000,000
Accumulated Depreciation of Equipment 171 -Rp 12,750,000
Account Payable 200 Rp 6,900,000
Notes Payable 210 Rp 8,000,000
Interest Payable 211 Rp 480,000
Wages and Salary Payable 215 Rp -
Employee Tax Payable 216 Rp 1,800,000
Company Tax Payable 217 Rp 4,300,000
Mortgage Payable 250 Rp 236,784,000
Equity Tn Bambang 300 Rp 198,286,750
Total Rp 456,550,750 Rp 456,550,750