Kas
Utang
Debit Credit
27,000
27,000
16,000,000
16,000,000
650,000
650,000
560,000
560,000
8,000,000
8,000,000
6,000,000
6,000,000
45,000,000
45,000,000
18,000
18,000
90,000
90,000
9,153,000
9,153,000
9,135,000
9,135,000
20,000,000
20,000,000
20,000,000
20,000,000
15,000,000
15,000,000
18,000
18,000
d k
aset + -
utang - +
equity - +
a) Besar Unit pada penjualan bersih = 86..000 unit - 3.500 unit = 82.500 Unit
Persediaan Awal 8,500
Pembelian (06/01) 17,000
Pembelian (17/03) 20,000
Retur Pembelian 2,500
Pembelian (12/06) 22,000
Pembelian (20/08) 17,500
82,500
LABA KOTOR
430,000,000
- 17,500,000
- 12,500,000
400,000,000
20,825,000
285,325,000
- 6,375,000
278,950,000
7,500,000
286,450,000
307,275,000
- 88,250,000
- 219,025,000
180,975,000
1 1 Cash 193,860,000
Piutang 452,340,000 3
Sales Revenue 646,200,000
2 Cash 291,000,000
Piutang 291,000,000
3 AFDA 30,340,000
Piutang 30,340,000