NAMA : Titania Putri

KELAS : XII AKL 2

PT QUICK MEAL
JURNAL PENEYSUAIAN

Bulan Juni 2019

Tanggal No Bukti Keterangan
2019 30 BM - 1 Beban administrasi bank
Juni Kas
Kas
Pendapatan bunga
30 BM - 2 kas
Piutang dagang
30 BM - 3 Beban kerugian piutang
Cadangan Kerugian Piutang
30 BM - 4 BOP lain - lain
Beban Pemasaran
Beban administrasi dan umum
Sewa dibayar dimuka
30 BM - 5 Pemakaian Bahan Penolong
Persediaan bahan penolong
30 BM - 6 Beban Perlengkapan Pabrik
Beban administrasi dan umum
Beban Pemasaran
Perlengkapan
30 BM - 7 Beban Penyusutan Mesin
Akumukasi penyusutan mesin
30 BM - 8 Ikhtisar biaya produksi
Persediaan bahan baku
Persediaan bahan baku
Ikhtisar biaya produksi
30 BM - 9 Ikhtisar biaya produksi
Persediaan BDP
Ikhtisar biaya produksi
Persediaan BDP
30 BM - 10 Ikhtisar laba/rugi
persediaan produk jadi
persediaan produk jadi
ikhtisar laba rugi

JUMLAH

PERHITUNGAN
 Sisa Piutang = Rp 15.750.000 - Rp 11.970.000 = Rp 3.780.000

Kerugian Piutang Rp 255.820.000 x 1% = Rp 2.558.200

Penyusutan mesin = Rp 925.000.000 x 6 / 12 / 5 = RP 92.500.000

Perhitungan 4 perhitungan yg lain mana??? 4 dan 6

Rp 5.250.000 x 50% = Rp 2.625.000
Rp 5.250.000 x 20% = Rp 1.050.000
Rp 5.250.000 x 30% = Rp 1.575.000

Perhitungan 6
Rp 6.720.000 x 50% = Rp 3.360.000
Rp 6.720.000 x 30% = Rp 2.016.000
Rp 6.720.000 x 20% = Rp 1.344.000
 Debit Kredit
Rp1,323,000.00
Rp1,323,000.00
Rp1,113,000.00
Rp1,113,000.00
Rp3,780,000.00
Rp3,780,000.00
Rp2,558,200.00 salah angka
Rp2,558,200.00
Rp2,625,000.00
Rp1,050,000.00
Rp1,575,000.00
Rp5,250,000.00
Rp25,200,000.00
Rp25,200,000.00
Rp3,360,000.00 salah akun
Rp2,016,000.00
Rp1,344,000.00
Rp6,720,000.00
Rp92,500,000.00
Rp92,500,000.00
Rp343,980,000.00
Rp343,980,000.00
Rp258,300,000.00
Rp258,300,000.00
Rp290,220,000.00
Rp290,220,000.00
Rp390,600,000.00
Rp390,600,000.00
Rp568,260,000.00
Rp568,260,000.00
Rp390,600,000.00
Rp390,600,000.00

Rp2,380,404,200.00 Rp2,380,404,200.00
0

00
 NO NERACA SALDO
AKUN NAMA AKUN
D K
110 Kas Rp204,580,000.00
111 Piutang dagang Rp259,600,000.00
112 Cadangan kerugian Piutang
114 Persediaan Bahan Baku Rp343,980,000.00
115 Persediaan BDP Rp290,220,000.00
116 Persediaan Produk Jadi Rp568,260,000.00
117 Persediaan Bahan Penolong Rp53,130,000.00
118 Perlengkapan Rp33,600,000.00
119 Sewa Dibayar Dimuka Rp60,000,000.00
120 Mesin Rp925,000,000.00
121 Akumulasi Peny. Mesin Rp52,500,000.00
210 Utang Dagang Rp192,150,000.00
211 Utang Wesel Rp43,050,000.00
220 Utang Bank Rp210,000,000.00
310 Modal Saham Rp420,000,000.00
311 Laba Ditahan Rp2,000,000,000.00
320 Ikhtisar Biaya Produksi
330 Ikhtisar Laba Rugi
410 Penjualan Rp2,081,142,000.00
411 Retur Penjualan Rp15,960,000.00
412 Potongan Penjualan Rp18,690,000.00
420 Pendapatan Bunga
510 Pembelian Bahan Baku Rp608,242,000.00
511 Beban Angkut Pembelian Rp17,220,000.00
512 Retur Pembelian Rp5,040,000.00
513 Potongan Pembelian Rp2,730,000.00
520 Biaya Tenaga Kerja Langsung Rp447,800,000.00
530 Biaya Tenaga Kerja Tak Langsung Rp43,050,000.00
531 Beban Reparasi Mesin Rp9,660,000.00
532 Pemakaian Bahan Penolong
533 Beban Perlengkapan Pabrik
534 Beban Penyusutan Mesin
535 BOP Lain - Lain Rp59,010,000.00
610 Beban Pemasaran Rp64,680,000.00
620 Beban Administrasi dan Umum Rp73,080,000.00
630 Beban Bunga Rp12,180,000.00
631 Beban Administrasi Bank
640 Beban Umum Lain-lain Rp898,670,000.00
JUMLAH Rp5,006,612,000.00 Rp5,006,612,000.00
Titania Putri
 NERACA LAJUR
PERIODE
PENYESUAIAN NS SETELAH PENYESUAIAN
D K D K
Rp4,893,000.00 Rp1,323,000.00 Rp208,150,000.00
Rp3,780,000.00 Rp255,820,000.00
Rp2,558,200.00 Rp2,558,200.00
Rp258,300,000.00 Rp343,980,000.00 Rp258,300,000.00
Rp390,600,000.00 Rp290,220,000.00 Rp390,600,000.00
Rp390,600,000.00 Rp568,260,000.00 Rp390,600,000.00
Rp25,200,000.00 Rp27,930,000.00
Rp6,720,000.00 Rp26,880,000.00
Rp5,250,000.00 Rp54,750,000.00
Rp925,000,000.00
Rp92,500,000.00 Rp145,000,000.00
Rp192,150,000.00
Rp43,050,000.00
Rp210,000,000.00
Rp420,000,000.00
Rp2,000,000,000.00
Rp634,200,000.00 Rp648,900,000.00 Rp634,200,000.00 Rp648,900,000.00
Rp568,260,000.00 Rp390,600,000.00 Rp568,260,000.00 Rp390,600,000.00
Rp2,081,142,000.00
Rp15,960,000.00
Rp18,690,000.00
Rp1,113,000.00 Rp1,113,000.00
Rp608,242,000.00
Rp17,220,000.00
Rp5,040,000.00
Rp2,730,000.00
Rp447,800,000.00
Rp43,050,000.00
Rp9,660,000.00
Rp25,200,000.00 Rp25,200,000.00
Rp3,360,000.00 Rp3,360,000.00
Rp92,500,000.00 Rp92,500,000.00
Rp2,625,000.00 Rp61,635,000.00
Rp4,952,200.00 Rp69,632,200.00
Rp3,591,000.00 Rp76,671,000.00
Rp12,180,000.00
Rp1,323,000.00 Rp1,323,000.00
Rp898,670,000.00
Rp2,380,404,200.00 Rp2,380,404,200.00 Rp6,142,283,200.00 Rp6,142,283,200.00
???????
 HARGA POKOK PRODUKSI LABA / RUGI
D K D K

Rp634,200,000.00 Rp648,900,000.00
Rp568,260,000.00 Rp390,600,000.00
Rp2,081,142,000.00
Rp15,960,000.00
Rp18,690,000.00
Rp1,113,000.00
Rp608,242,000.00
Rp17,220,000.00
Rp5,040,000.00
Rp2,730,000.00
Rp447,800,000.00
Rp43,050,000.00
Rp9,660,000.00
Rp25,200,000.00
Rp3,360,000.00
Rp92,500,000.00
Rp61,635,000.00
Rp69,632,200.00
Rp76,671,000.00
Rp12,180,000.00
Rp1,323,000.00
Rp898,670,000.00
Rp1,942,867,000.00 Rp656,670,000.00 Rp1,661,386,200.00 Rp2,472,855,000.00
 Rp1,286,197,000.00 Rp1,286,197,000.00
Rp2,947,583,200.00 Rp2,472,855,000.00
laba usaha Rp474,728,200.00
Rp2,946,508,000.00 Rp2,947,583,200.00
 NERACA
D K
Rp208,150,000.00
Rp255,820,000.00
Rp2,558,200.00
Rp258,300,000.00
Rp390,600,000.00
Rp390,600,000.00
Rp27,930,000.00
Rp26,880,000.00
Rp54,750,000.00
Rp925,000,000.00
Rp145,000,000.00
Rp192,150,000.00
Rp43,050,000.00
Rp210,000,000.00
Rp420,000,000.00
Rp2,000,000,000.00

Rp2,538,030,000.00 Rp3,012,758,200.00 tidak perlu jumlah disini

Rp2,538,030,000.00 Rp3,012,758,200.00
Rp474,728,200.00
Rp3,012,758,200.00 Rp3,012,758,200.00