Istana Mainan

Jurnal Penjualan
Per 30 November 2010
Debet Kredit
Tanggal No Bukti Keterangan Ref
Piutang Penjualan
11/10/2010 001 Toko Besar Rp 9,200,000 Rp 9,200,000
11/14/2010 002 Toko Inti Rp 16,900,000 Rp 16,900,000
11/19/2010 003 Toko Jaya Rp 16,400,000 Rp 16,400,000
11/21/2010 004 Toko Besar Rp 19,000,000 Rp 19,000,000
11/24/2010 005 Toko Inti Rp 28,950,000 Rp 28,950,000
11/26/2010 006 Toko Jaya Rp 234,200,000 Rp 234,200,000
Jumlah Rp 324,650,000 Rp 324,650,000

Istana Mainan
Jurnal Kas Masuk
Per 30 November 2010
Debet Kredit
Tanggal Dokumen Keterangan Ref
Kas Bank Diskon penjualan Penjualan Piutang Serba- serbi
11/18/2010 JKM-01 Pelunasan dari Toko Besar Rp 9,108,000 Rp 92,000 Rp 9,200,000
11/26/2010 JKM-02 Pelunasan dari Toko Inti Rp 16,900,000 Rp 16,900,000
Jumlah Rp - Rp 26,008,000 Rp 92,000 Rp 26,100,000 Rp -

Istana Mainan
Jurnal Pembelian
Per 30 November 2010
Debet Kredit
Tanggal Nomor Bukti Kreditur Ref Transaksi Lain Persediaan Barang
Hutang
Akun Jumlah Dagang
11/9/2010 F-81 Disney Indonesia Rp 35,000,000 Rp 35,000,000
11/10/2010 F-52 Toko Ashley Rp 29,000,000 Rp 29,000,000
11/17/2010 F-9 Sponge Inc Rp 33,000,000 Rp 33,000,000
11/23/2010 F-93 Disney Indonesia Rp 350,000,000 Rp 350,000,000
Jumlah Rp 447,000,000 Rp 447,000,000

Istana Mainan
Jurnal Kas Keluar
Per 30 November 2010
Debet Kredit
Tanggal Dokumen Keterangan Ref
Serba- Serbi Hutang Pers.Barang Dgng Diskon Pembelian Kas Bank
11/11/2010 JKK-1 Asuransi Kantor Rp 1,200,000 Rp 1,200,000
11/12/2010 JKK-2 Beban Bensin Rp 100,000 Rp 110,000
Beban Parkir Rp 10,000
11/17/2010 JKK-3 Pelunasan Kepada Disney Indonesia Rp 35,000,000 Rp 700,000 Rp 34,300,000
11/19/2010 JKK-4 Beban Listrik Rp 900,000 Rp 900,000
11/19/2010 JKK-5 Beban Telepon Rp 400,000 Rp 400,000
Jumlah Rp 2,610,000 Rp 35,000,000 Rp 700,000 Rp 1,410,000 Rp 35,500,000
 Istana Mainan
Jurnal Umum
Per 30 November 2010
Tanggal Dokumen Keterangan Ref Debet Kredit
11/9/2010 BM-1 Kas Rp 10,000,000
Bank Rp 40,000,000
Perlengkapan Kantor Rp 5,000,000
Peralatan Kantor Rp 60,000,000
Komputer Rp 40,000,000
Kendaraan Bermotor Rp 80,000,000
Tanah Rp 50,000,000
Bangunan Rp 100,000,000
Modal Tn.Albert Rp 385,000,000
( penanaman modal awal )
11/10/2010 F001 Harga pokok penjualan Rp 7,000,000
Persediaan barang dagang Rp 7,000,000
( Toko Besar )
11/14/2010 F002 Harga pokok penjualan Rp 12,800,000
Persediaan barang dagang Rp 12,800,000
( Toko Inti )
11/19/2010 F003 Harga pokok penjualan Rp 12,400,000
Persediaan barang dagang Rp 12,400,000
( Toko Jaya )
11/21/2010 F004 Harga pokok penjualan Rp 14,400,000
Persediaan barang dagang Rp 14,400,000
( Toko Besar )
11/24/2010 F005 Harga pokok penjualan Rp 21,900,000
Persediaan barang dagang Rp 21,900,000
( Toko Inti )
11/26/2010 F006 Harga pokok penjualan Rp 178,200,000
Persediaan barang dagang Rp 178,200,000
( Toko Jaya )
Jumlah Rp 631,700,000 Rp 631,700,000
 Istana Mainan
Jenis Barang : Mickey
Kartu Sediaan Satuan : Unit
Metode : FIFO
No Masuk Keluar Saldo
Tanggal
Bukti Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/9/2010 F-81 1,000 Rp 10,000 Rp 10,000,000 1,000 Rp 10,000 Rp 10,000,000
11/10/2010 F001 200 Rp 10,000 Rp 2,000,000 800 Rp 10,000 Rp 8,000,000
11/14/2010 F002 200 Rp 10,000 Rp 2,000,000 600 Rp 10,000 Rp 6,000,000
11/21/2010 F004 200 Rp 10,000 Rp 2,000,000 400 Rp 10,000 Rp 4,000,000
11/23/2010 F-093 10,000 Rp 10,000 Rp 100,000,000 10,400 Rp 10,000 Rp 104,000,000
11/26/2010 F006 5,000 Rp 10,000 Rp 50,000,000 5,400 Rp 10,000 Rp 54,000,000

SALDO 11,000 Rp 110,000,000 5,600 Rp 56,000,000 5,400 Rp 10,000 Rp 54,000,000

Istana Mainan
Jenis Barang : Donald
Kartu Sediaan Satuan : Unit
Metode : FIFO
No Masuk Keluar Saldo
Tanggal
Bukti Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/9/2010 F-81 1,000 Rp 12,500 Rp 12,500,000 1,000 Rp 12,500 Rp 12,500,000
11/10/2010 F001 200 Rp 12,500 Rp 2,500,000 800 Rp 12,500 Rp 10,000,000
11/14/2010 F002 200 Rp 12,500 Rp 2,500,000 600 Rp 12,500 Rp 7,500,000
11/23/2010 F-093 10,000 Rp 12,500 Rp 125,000,000 10,600 Rp 12,500 Rp 132,500,000
11/26/2010 F006 5,000 Rp 12,500 Rp 62,500,000 5,600 Rp 12,500 Rp 70,000,000

SALDO 11,000 Rp 137,500,000 5,400 Rp 67,500,000 5,600 Rp 12,500 Rp 70,000,000

 Istana Mainan
Jenis Barang : Teddy Bear
Kartu Sediaan Satuan : Unit
Metode : FIFO
No Masuk Keluar Saldo
Tanggal Bukti Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/9/2010 F-81 1,000 Rp 12,500 Rp 12,500,000 1,000 Rp 12,500 Rp 12,500,000
11/10/2010 F001 200 Rp 12,500 Rp 2,500,000 800 Rp 12,500 Rp 10,000,000
11/14/2010 F002 200 Rp 12,500 Rp 2,500,000 600 Rp 12,500 Rp 7,500,000
11/23/2010 F-093 10,000 Rp 12,500 Rp 125,000,000 10,600 Rp 12,500 Rp 132,500,000
11/26/2010 F006 5,000 Rp 12,500 Rp 62,500,000 5,600 Rp 12,500 Rp 70,000,000

SALDO 11,000 Rp 137,500,000 5,400 Rp 67,500,000 5,600 Rp 12,500 Rp 70,000,000

Istana Mainan
Jenis Barang : Doraemon
Kartu Sediaan Satuan : Unit
Metode : FIFO
No Masuk Keluar Saldo
Tanggal
Bukti Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/10/2010 F-0052 1,000 Rp 15,000 Rp 15,000,000 1,000 Rp 15,000 Rp 15,000,000
11/14/2010 F002 200 Rp 15,000 Rp 3,000,000 800 Rp 15,000 Rp 12,000,000
11/19/2010 F003 200 Rp 15,000 Rp 3,000,000 600 Rp 15,000 Rp 9,000,000
11/21/2010 F004 200 Rp 15,000 Rp 3,000,000 400 Rp 15,000 Rp 6,000,000
11/24/2010 F005 300 Rp 15,000 Rp 4,500,000 100 Rp 15,000 Rp 1,500,000
 SALDO 1,000 Rp 15,000,000 900 Rp 13,500,000 100 Rp 15,000 Rp 1,500,000

Istana Mainan
Jenis Barang : Pikachu
Kartu Sediaan Satuan : Unit
Metode : FIFO
Masuk Keluar Saldo
Tanggal No Bukti
Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/10/2010 F-0052 1,000 Rp 14,000 Rp 14,000,000 1,000 Rp 14,000 Rp 14,000,000
11/14/2010 F002 200 Rp 14,000 Rp 2,800,000 800 Rp 14,000 Rp 11,200,000
11/19/2010 F003 200 Rp 14,000 Rp 2,800,000 600 Rp 14,000 Rp 8,400,000
11/21/2010 F004 200 Rp 14,000 Rp 2,800,000 400 Rp 14,000 Rp 5,600,000
11/24/2010 F005 300 Rp 14,000 Rp 4,200,000 100 Rp 14,000 Rp 1,400,000

SALDO 1,000 Rp 14,000,000 900 Rp 12,600,000 100 Rp 14,000 Rp 1,400,000

Istana Mainan
Jenis Barang : Naruto
Kartu Sediaan Satuan : Unit
Metode : FIFO
Masuk Keluar Saldo
Tanggal No Bukti
Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/17/2010 F-009 1,000 Rp 17,000 Rp 17,000,000 1,000 Rp 17,000 Rp 17,000,000
11/19/2010 F003 200 Rp 17,000 Rp 3,400,000 800 Rp 17,000 Rp 13,600,000
11/21/2010 F004 200 Rp 17,000 Rp 3,400,000 600 Rp 17,000 Rp 10,200,000
11/24/2010 F005 400 Rp 17,000 Rp 6,800,000 200 Rp 17,000 Rp 3,400,000
 SALDO 1,000 Rp 17,000,000 800 Rp 13,600,000 200 Rp 17,000 Rp 3,400,000

Istana Mainan
Jenis Barang : Sponge Bob
Kartu Sediaan Satuan : Unit
Metode : FIFO
Masuk Keluar Saldo
Tanggal No Bukti
Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
11/17/2010 F-009 1,000 Rp 16,000 Rp 16,000,000 1,000 Rp 16,000 Rp 16,000,000
11/19/2010 F003 200 Rp 16,000 Rp 3,200,000 800 Rp 16,000 Rp 12,800,000
11/21/2010 F004 200 Rp 16,000 Rp 3,200,000 600 Rp 16,000 Rp 9,600,000
11/24/2010 F005 400 Rp 16,000 Rp 6,400,000 200 Rp 16,000 Rp 3,200,000
11/26/2010 F006 200 Rp 16,000 Rp 3,200,000 - Rp - Rp -

SALDO 1,000 Rp 16,000,000 1,000 Rp 16,000,000 - Rp - Rp -

 istana mainan
buku besar
per 30 November 2010

Kas
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 10,000,000
11/30/2010 Posting Rp 1,410,000 Rp 8,590,000

Bank
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 40,000,000
11/30/2010 Posting Rp 26,008,000 Rp 66,008,000
Rp 35,500,000 Rp 30,508,000

Piutang Usaha
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 324,650,000 Rp 324,650,000
11/30/2010 Posting Rp 26,100,000 Rp 298,550,000

Persediaan Barang Dagang

Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 447,000,000 Rp 447,000,000
11/30/2010 Posting Rp 246,700,000 Rp 200,300,000

Perlengkapan Kantor
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 5,000,000

Peralatan Kantor
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 60,000,000

Komputer
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 40,000,000
Tanah
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 50,000,000

Bangunan
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 100,000,000

Kendaraan Bermotor
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 80,000,000

Hutang Usaha
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 447,000,000 Rp 447,000,000
11/30/2010 Posting Rp 35,000,000 Rp 412,000,000

Modal Tn.Albert
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp 385,000,000

Penjualan
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 324,650,000 Rp 324,650,000

Diskon Penjualan
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 92,000 Rp 92,000

Harga Pokok Penjualan

Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 246,700,000 Rp 246,700,000
Diskon Pembelian
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 700,000 Rp 700,000

Beban Listrik
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 900,000 Rp 900,000

Beban Telephon
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 400,000 Rp 400,000

Beban Asuransi
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 1,200,000 Rp 1,200,000

Beban Bensin
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 100,000 Rp 100,000

Beban Parkir
Date Explanation Ref Debet Credit Balance
11/9/2010 Balance Rp -
11/30/2010 Posting Rp 10,000 Rp 10,000
 Istana mainan
Neraca Saldo
Per 30 November 2010

No Rekening Debet Credit

101 KAS Rp 8,590,000
102 BANK Rp 30,508,000
103 PIUTANG USAHA Rp 298,550,000
104 PERSEDIAAN BARANG DAGANG Rp 200,300,000
105 PERLENGKAPAN KANTOR Rp 5,000,000
106 PERALATAN KANTOR Rp 60,000,000
121 KOMPUTER Rp 40,000,000
122 TANAH Rp 50,000,000
123 BANGUNAN Rp 100,000,000
124 KENDARAAN BERMOTOR Rp 80,000,000
201 HUTANG USAHA Rp 412,000,000
301 MODAL TN.ALBERT Rp 385,000,000
401 PENJUALAN Rp 324,650,000
402 DISKON PENJUALAN Rp 92,000
501 HARGA POKOK PENJUALAN Rp 246,700,000
502 DISKON PEMBELIAN Rp 700,000
601 BEBAN LISTRIK Rp 900,000
602 BEBAN TELEPHON Rp 400,000
603 BEBAN ASURANSI Rp 1,200,000
604 BEBAN BENSIN Rp 100,000
605 BEBAN PARKIR Rp 10,000

JUMLAH Rp 1,122,350,000 Rp 1,122,350,000