1) UD DJAKARTA

Rekonsiliasi Bank
Per 31 July 2015
Saldo Perusahaan Rp 20,389,447.00 Saldo Bank
Penambah Penambah
Penerimaan Wesel Rp 2,700,000.00 Setoran dalam perjalanan
Pendapatan Bunga Rp 100,000.00
Total Penambah Rp 2,800,000.00 Total Penambah

Pengurang Pengurang
Biaya Admin Rp 45,000.00 Cek Beredar
Cek Kosong Kesalahan Pencatatan
Kesalahan pencatatan Rp 2,911,500.00
Total Pengurang -Rp 2,956,500.00 Total Pengurang
Saldo Akhir Rp 20,232,947.00 Saldo Akhir

2) Jurnal Penyesuaian
Kas Rp 2,755,000.00
Beban rupa-rupa Rp 45,000.00
Wesel Tagih
Pendapatan Bunga
Kas Rp 2,911,500.00
Piutang Dagang

Kas Rp 300,000.00
Utang Dagang
UD DJAKARTA
Rekonsiliasi Bank
Per 31 July 2015
Rp 20,015,113.00

dalam perjalanan
cek 036 dan cek 037 Rp 2,899,000.00
Rp 2,899,000.00

Rp 2,381,166.00
an Pencatatan Rp 300,000.00

-Rp 2,681,166.00
Rp 20,232,947.00

Rp 2,700,000.00
Rp 100,000.00

Rp 2,911,500.00

Rp 300,000.00
a. FIFO Perpetual
Tgl Masuk Harga total Keluar harga
1-Jan Persediaan awal
2-Jan 30 Rp 12,450.00 Rp 373,500.00

5-Jan 10 Rp 12,700.00 Rp 127,000.00

6-Jan 40 Rp12,450.00
10 Rp 12,450.00
7-Jan 25 Rp 12,800.00 Rp 320,000.00

9-Jan 20 Rp 12,450.00
10 Rp 12,700.00
15 Rp 12,800.00
10-Jan 5 Rp 12,800.00
11-Jan 80 Rp 13,000.00 Rp 1,040,000.00

12-Jan 5 Rp 12,800.00
45 Rp 13,000.00
26-Jan 40 Rp 14,000.00 Rp 560,000.00

27-Jan 10 Rp 13,000.00

28-Jan 25 Rp 15,000.00 Rp 375,000.00

31-Jan 15 Rp 13,000.00

FIFO Perpetual Persediaan Akhir 31 Januari

Penjualan Rp 4,051,000.00
HPP Rp 2,228,500.00
Gross Profit Rp 1,822,500.00

FIFO Periodik
Persediaan Akhir 31 Januari
Penjualan Rp 4,051,000.00
HPP Rp2,033,500.00
Gross Profit Rp 2,017,500.00

b. Weighted Average
Tgl Masuk Harga total Keluar harga
 1-Jan Persediaan awal
2-Jan 30 Rp 12,450.00 Rp 373,500.00
5-Jan 10 Rp 12,700.00 Rp 127,000.00
6-Jan 50 Rp12,481.25
7-Jan 25 Rp 12,800.00 Rp 320,000.00
9-Jan 45 Rp 12,626.14
10-Jan 5 Rp 12,626.14
11-Jan 80 Rp 13,000.00 Rp 1,040,000.00
12-Jan 50 Rp 12,978.01
26-Jan 40 Rp 14,000.00 Rp 560,000.00
27-Jan 10 Rp 13,523.07
28-Jan 25 Rp 15,000.00 Rp 375,000.00
31-Jan 15 Rp 13,933.33
Weighted Average Persediaan Akhir 31 Januari
Penjualan Rp 4,051,000.00
HPP Rp 2,248,500.35
Gross Profit Rp 1,802,499.65
 Saldo persediaan
total
unit harga total
40 Rp12,450.00 Rp498,000.00
40 Rp12,450.00 Rp498,000.00
30 Rp 12,450.00 Rp 373,500.00
40 Rp12,450.00 Rp498,000.00
30 Rp 12,450.00 Rp 373,500.00
10 Rp 12,700.00 Rp 127,000.00
Rp498,000.00 20 Rp 12,450.00 Rp 249,000.00
Rp124,500.00 10 Rp 12,700.00 Rp 127,000.00
20 Rp 12,450.00 Rp 249,000.00
10 Rp 12,700.00 Rp 127,000.00
25 Rp 12,800.00 Rp 320,000.00
Rp249,000.00 10 Rp 12,800.00 Rp 128,000.00
Rp127,000.00
Rp192,000.00
Rp64,000.00 5 Rp 12,800.00 Rp 64,000.00
5 Rp 12,800.00 Rp 64,000.00
80 Rp 13,000.00 Rp 1,040,000.00
Rp64,000.00 35 Rp 13,000.00 Rp 455,000.00
Rp585,000.00
35 Rp 13,000.00 Rp 455,000.00
40 Rp 14,000.00 Rp 560,000.00
Rp130,000.00 25 Rp 13,000.00 Rp 325,000.00
40 Rp 14,000.00 Rp 560,000.00
25 Rp 13,000.00 Rp 325,000.00
40 Rp 14,000.00 Rp 560,000.00
25 Rp 15,000.00 Rp 375,000.00
Rp195,000.00 10 Rp 13,000.00 Rp 325,000.00
40 Rp 14,000.00 Rp 560,000.00
25 Rp 15,000.00 Rp 375,000.00
Rp 1,260,000.00

Rp 1,260,000.00

Saldo persediaan
total
unit harga total
 40 Rp12,450.00 Rp498,000.00
70 Rp12,450.00 Rp871,500.00
80 Rp12,481.25 Rp998,500.00
Rp624,062.50 30 Rp12,481.25 Rp 374,437.50
55 Rp 12,626.14 Rp 694,437.50
Rp568,176.14 10 Rp 12,626.14 Rp 126,261.36
Rp63,130.68 5 Rp 12,626.14 Rp 63,130.68
85 Rp 12,978.01 Rp 1,103,130.68
Rp648,900.40 35 Rp 12,978.01 Rp 454,230.28
75 Rp 13,523.07 Rp 1,014,230.28
Rp135,230.70 65 Rp 13,523.07 Rp 878,999.58
90 Rp 13,933.33 Rp 1,253,999.58
Rp208,999.93 75 Rp 13,933.33 Rp 1,044,999.65
Rp 1,044,999.65
 Kendaraan Rp 237,500,000.00 >22 April 2018
manfaat 8 tahun
nilai residu Rp 80,000,000.00

a. Tabel Penyusutan
Metode Garis Lurus
Tahun Penyusutan Ak. Penyusutan
2018 Rp 13,125,000.00 Rp 13,125,000.00
2019 Rp 19,687,500.00 Rp 32,812,500.00
2020 Rp 19,687,500.00 Rp 52,500,000.00
2021 Rp 19,687,500.00 Rp 72,187,500.00
2022 Rp 19,687,500.00 Rp 91,875,000.00
2023 Rp 19,687,500.00 Rp 111,562,500.00
2024 Rp 19,687,500.00 Rp 131,250,000.00
2025 Rp 19,687,500.00 Rp 150,937,500.00
2026 Rp 6,562,500.00 Rp 157,500,000.00

Metode Saldo Menurun Ganda DDM rate 25%

Tahun Penyusutan Ak. Penyusutan
2018 Rp 39,583,333.33 Rp 39,583,333.33
2019 Rp 49,479,166.67 Rp 89,062,500.00
2020 Rp 37,109,375.00 Rp 126,171,875.00
2021 Rp 27,832,031.25 Rp 154,003,906.25
2022 Rp 20,874,023.44 Rp 174,877,929.69
2023 Rp 15,655,517.58 Rp 190,533,447.27
2024 Rp 11,741,638.18 Rp 202,275,085.45
2025 Rp 8,806,228.64 Rp 211,081,314.09
2026 Rp 2,201,557.16 Rp 213,282,871.25

b. Jurnal Saat Pembelian Kendaraan

Baik metode garis lurus maupun saldo menurun ganda, jurnalnya sama:
Kendaraan Rp 237,500,000.00
Kas Rp 237,500,000.00

c. Jurnal tahun 2021 dan 2025

Metode Garis Lurus
2021 Beban Penyusutan - Kendaraan Rp 19,687,500.00
Ak.Penyusutan - Kendaraan

2025 Beban Penyusutan - Kendaraan Rp 19,687,500.00

Ak.Penyusutan - Kendaraan

Metode Saldo Menurun Ganda

2021 Beban Penyusutan - Kendaraan Rp 27,832,031.25
Ak.Penyusutan - Kendaraan
2025 Beban Penyusutan - Kendaraan Rp 8,806,228.64
Ak.Penyusutan - Kendaraan
Rp -
 Nilai Buku
Rp 224,375,000.00
Rp 204,687,500.00
Rp 185,000,000.00
Rp 165,312,500.00
Rp 145,625,000.00
Rp 125,937,500.00
Rp 106,250,000.00
Rp 86,562,500.00
Rp 80,000,000.00

Nilai Buku
Rp 197,916,666.67
Rp 148,437,500.00
Rp 111,328,125.00
Rp 83,496,093.75
Rp 62,622,070.31
Rp 46,966,552.73
Rp 35,224,914.55
Rp 26,418,685.91
Rp 24,217,128.75

Rp 19,687,500.00

Rp 19,687,500.00

Rp 27,832,031.25
Rp 8,806,228.64
 PERIODIC
Date Keterangan Ref Dr Cr
5-Aug Pembelian Rp 4,000,000.00
Kas Rp 4,000,000.00
12-Aug Peralatan Rp 5,000,000.00
Kas Rp 5,000,000.00
14-Aug Kas Rp 3,000,000.00
Penjualan Rp 3,000,000.00

19-Aug Piutang Dagang Rp 5,000,000.00

Penjualan Rp 5,000,000.00
Beban Angkut Penjualan Rp 300,000.00
Kas Rp 300,000.00

22-Aug Retur Penjualan Rp 1,000,000.00

Piutang Dagang Rp 1,000,000.00
28-Aug Utang Dagang Rp 8,000,000.00
Kas Rp 7,920,000.00
Diskon Pembelian Rp 80,000.00
TOTAL Rp 26,300,000.00 Rp 26,300,000.00
 PERPETUAL
Keterangan Ref Dr Cr
Persediaan Rp 4,000,000.00
Kas Rp 4,000,000.00
Peralatan Rp 5,000,000.00
Kas Rp 5,000,000.00
Kas Rp 3,000,000.00
Penjualan Rp 3,000,000.00
HPP Rp 2,400,000.00
Persediaan Rp 2,400,000.00
Piutang Dagang Rp 5,000,000.00
Penjualan Rp 5,000,000.00
Beban Angkut Penjualan Rp 300,000.00
Kas Rp 300,000.00
HPP Rp 3,500,000.00
Persediaan Rp 3,500,000.00
Retur Penjualan Rp 1,000,000.00
Piutang Dagang Rp 1,000,000.00
Utang Dagang Rp 8,000,000.00
Kas Rp 7,920,000.00
Persediaan Rp 80,000.00
Rp 32,200,000.00 Rp 32,200,000.00