PD Mekar Sari pada bulan Januari 2010 memberikan data transaksi sebagai berikut:

Perusahaan menggunakan metode perpetual dalam mencatat persediaan barang dagang.

1-Jan Pemilik menanamkan modal uang tunai sebesar 100.000.000
3 Jan : Dibeli separtai barang dagang dari PT Adi Kurnia Rp.32.500.000 dengan syarat 2/10, n/30
4 Jan : Dibayar biaya angkut atas barang yang dibeli dari PT Adi sebesar Rp.200.000
5 Jan : Dikirim kembali barang yang dibeli dari PT Adi seharga Rp.2.500.000
8 Jan : Dibeli perlengkapan toko dari CV Makbul secara tunai sebesar Rp.1.250.000
10 Jan : Dibeli peralatan toko dari Fa Badul Rp.3.000.000, dengan uang muka Rp.1.500.000
12 Jan : Dijual separtai barang kepada Toko Animo Rp.9.600.000 syarat 2/15, n/30 harga pokok Rp.8
13 Jan : Dibayar sisa utang kepada PT Adi Kurnia untuk pelunasan pembelian tertanggal 3 Januari
14 Jan : Diterima kembali barang yang dijual kepada Toko Animo sebesar Rp.840.000, harga pokok R
18 Jan : Dibeli separtai barang daagang dari PT Bintang Tiga Rp.17.500.000 dengan syarat pembaya
22 Jan : Diterima uang tunai atas pelunasan tagihan dari toko Animo
25 Jan : Dijual separtai barang kepada Toko Angkasa Rp.7.200.000 syarat 2/15, n/30, harga pokok R
30 Jan : Dibayar ongkos kirim atas barang yang dijual ke Toko Angkasa  Rp.100.000
berikut:
rang dagang.

gan syarat 2/10, n/30

.200.000 FOB Shipping Point

a Rp.1.500.000
5, n/30 harga pokok Rp.8.000.000
n tertanggal 3 Januari
p.840.000, harga pokok Rp.700.000
dengan syarat pembayaran 3/10,n/30

/15, n/30, harga pokok Rp.5.000.000

100.000 FOB Destination
FOB Destination FOB Shipping Point

Penjual Penjual

Pembeli Pembeli
 Jurnal Penjualan / Sales Journal

Debit
Date Customers Credit Terms Ref
Account Receivable Others
12-Jan Toko Animo 2/15, n/30 9,600,000
25-Jan Toko Angkasa 2/15, n/30 7,200,000
Credit
Sales
9,600,000
7,200,000
 Jurnal Penerimaan Kas / Cash Receipt Journal

Debit
Date Description Ref
Cash Others (Sales Discount)
22-Jan Toko Animo 8,584,800 175,200
l

Credit Others
Sales (Account
Receivable)
8,760,000
 Jurnal Pembelian / Purchase Journal

Debit
Date Invoice No. Vendors Credit Terms Ref
Inventory
3-Jan PT Adi Kurnia 2/10, n/30 32,500,000
18-Jan PT Bintang Tiga 3/10, n/30 17,500,000
Journal

Debit Credit
Others Account Payable Others
32,500,000
17,500,000
 Jurnal Pengeluaran Kas / Cash Payment Journal

Debit Others
Date Invoice No Description Ref Freight
Inventory Expense (Account
4-Jan PT Adi Kurnia 200,000 Payable)
13-Jan PT Adi Kurnia 30,000,000
30-Jan Pengiriman ke Toko Angkasa 100,000
rnal

Credit Others
Description
Cash (Purchase
200,000 Discount) Biaya Kirim
29,400,000 600,000 Pembayaran Hutang
100,000 Biaya Kirim
 Jurnal Umum / General Journal

Date Account Ref Debit Credit

1-Jan Cash 100,000,000
Equity 100,000,000
5-Jan Account Payable 2,500,000
Inventory 2,500,000
8-Jan Supplies 1,250,000
Cash 1,250,000
10-Jan Equipments 3,000,000
Cash 1,500,000
Account Payable 1,500,000
12-Jan Cost of Good Sold 8,000,000
Inventory 8,000,000
14-Jan Sales Return 840,000
Account Receivable 840,000
Inventory 700,000
Cost of Good Sold 700,000
25-Jan Cost of Good Sold 5,000,000
Inventory 5,000,000

TOTAL 21,290,000 21,290,000

 Description Qty Price Total PT Adi Kurnia

Initial Capital

13 2,500,000 32,500,000 PT Adi Kurnia 100

Return to PT Adi Kurnia
87
Buying supplies from CV 88
Makbul

Buying equipment from FA

Badul
Account Receivable
Sales to Toko Animo
COSG

Sales Return
Return from Toko Animo

Inventory

Sales to Toko Angkasa

Gudang Inventory PD Mekar Sari Gudang Inventory

2,000,000 200,000,000
2,000,000 174,000,000 13 2,500,000 32,500,000
2,000,000 176,000,000 12 2,500,000 30,000,000

32,500,000 Inventory 32,500,000

Sales 32,500,000 Account Payable 32,500,000
26,000,000
Inventory 26,000,000
2,500,000 Account Payable 2,500,000
Account Recevable 2,500,000 Inventory 2,500,000
2,000,000
COGS 2,000,000
 Daftar Saldo Utang Daftar Saldo Piutang
Syarat Syarat
Nama Kreditur Saldo Nama Debitur
Pembayaran Pembayaran
PT Adi Kurnia 2/10, n/30 32,500,000 Toko Animo 2/15, n/30
PT Bintang Tiga 3/10, n/30 17,500,000 Toko Angkasa 2/15, n/30
TOTAL 50,000,000 TOTAL
Saldo Piutang
Saldo

9,600,000
7,200,000
16,800,000
Account:
General Ledger
Cash

Date Description Ref. Debit Credit

Jan 1 Modal Awal 100,000,000

4 Biaya kirim pembelian ke PT Adi Kurnia 200,000
8 Buying supplies from CV Makbul 1,250,000
10 Buying equipment from FA Badul 1,500,000
13 Pelunasan ke PT Adi Kurnia 29,400,000
22 Pelunasan oleh Toko Animo 8,584,800
30 Biaya kirim pengiriman ke Toko Angkasa 100,000

Account:
General Ledger
Account Receivable
Date Description Ref. Debet Credit

Jan 12 Penjualan ke Toko Animo 9,600,000

14 Retur dari Toko Animo 840,000
22 Pelunasan oleh Toko Animo 8,760,000
25 Penjualan ke Toko Angkasa 7,200,000

Account:
General Ledger
Supplies
 Date Description Ref. Debet Credit

Jan 8 Buying supplies from CV Makbul 1,250,000

Account:
General Ledger
Inventory
Date Description Ref. Debet Credit

Jan 3 Pembelian ke PT Adi Kurnia 32,500,000

5 Retur ke PT Adi Kurnia 2,500,000
12 Penjualan ke Toko Animo 8,000,000
14 Retur dari Toko Animo 700,000
18 Pembelian ke PT Bintang Tiga 17,500,000
25 Penjualan ke Toko Angkasa 5,000,000

Account:
General Ledger
Cost of Good Sold
Date Description Ref. Debet Credit

Jan 12 Penjualan ke Toko Animo 8,000,000

14 Retur dari Toko Animo 700,000
25 Penjualan ke Toko Angkasa 5,000,000
Account:
General Ledger
Equipments
Date Description Ref. Debet Credit

Jan 10 Buying equipment from FA Badul 3,000,000

Account:
General Ledger
Account Payable
Date Description Ref. Debet Credit

Jan 3 Pembelian ke PT Adi Kurnia 32,500,000

5 Retur ke PT Adi Kurnia 2,500,000
10 Buying equipment from FA Badul 1,500,000
13 Pelunasan ke PT Adi Kurnia 30,000,000
18 Pembelian ke PT Bintang Tiga 17,500,000

Account:
General Ledger
Owner's Equity
Date Description Ref. Debet Credit

Jan 1 Modal Awal 100,000,000

Account:
General Ledger
Prive
 Date Description Ref. Debit Credit

Account:
General Ledger
Sales Income
Date Description Ref. Debit Credit

Jan 12 Penjualan ke Toko Animo 9,600,000

25 Penjualan ke Tok Angkasa 7,200,000

Account:
General Ledger
Sales Return
Date Description Ref. Debit Credit

Jan 14 Retur dari Toko Animo 840,000

Account:
General Ledger
Sales Discount
Date Description Ref. Debit Credit

Jan 22 Pelunasan Toko Animo 175,200

Account:
General Ledger
Purchase Discount
Date Description Ref. Debit Credit

Jan 13 Pelunasan ke PT Adi Kurnia 600,000

Account:
General Ledger
Freight Expense
Date Description Ref. Debit Credit
Jan 4 Biaya Kirim Pembelian ke PT Adi Kurnia 200,000
30 Biaya Pengiriman ke Toko Angkasa 100,000
 Account Number:
1-1101
Balance
Debit Credit
100,000,000
99,800,000
98,550,000
97,050,000
67,650,000
76,234,800
76,134,800

76,134,800

Account Number:
1-1102
Balance
Debit Credit
9,600,000
8,760,000
-
7,200,000

7,200,000

Account Number:
1-1103
 Balance
Debit Credit
1,250,000

1,250,000

Account Number:
1-1104
Balance
Debit Credit
32,500,000
30,000,000
22,000,000
22,700,000
40,200,000
35,200,000
35,200,000

Account Number:
1-1105
Balance
Debit Credit
8,000,000
7,300,000
12,300,000

12,300,000
 Account Number:
1-1201
Balance
Debit Credit
3,000,000

3,000,000

Account Number:
2-2101
Balance
Debit Credit
32,500,000
30,000,000
31,500,000
1,500,000
19,000,000

19,000,000

Account Number:
3-3101
Balance
Debit Credit
100,000,000
100,000,000

Account Number:
3-3102
 Balance
Debit Credit

Account Number:
4-4101
Balance
Debit Credit
9,600,000
16,800,000
16,800,000

Account Number:
4-4102
Balance
Debit Credit
840,000

840,000

Account Number:
4-4103
Balance
Debit Credit
175,200

175,200
 Account Number:
5-5103
Balance
Debit Credit
600,000

600,000

Account Number:
6-6105
Balance
Debit Credit
200,000
300,000
300,000
 Trial Balance

Acc. No. Account Debit Credit

1 ASSETS
11 Current Assets
1101 Cash 76,134,800
1102 Account Receivable 7,200,000
1103 Supplies 1,250,000
1104 Inventory 35,200,000
1105 Cost Of Good Sold 12,300,000
12 Fixed Assets
1201 Equipments 3,000,000
1202 Accumulated Depreciation of Equipments
1203 Vehicles
1204 Accumulated Depreciation of Vehicles
2 LIABILITIES
2101 Account Payable 19,000,000
3 EQUITY
3101 Owner’s Equity 100,000,000
3102 Prive
4 REVENUE
4101 Sales Income 16,800,000
4102 Sales Return 840,000
4103 Sales Discount 175,200
5 Purchase
5101 Purchase
5102 Purchase Return
5103 Purchase Discount 600,000
6 EXPENSES
6101 Salary Expense
6102 Utilities Expense
6103 Supplies Expense
6104 Depr. Of Equip. Expense
6105 Freight Expense 300,000
136,400,000 136,400,000