PT.

IRHAMNA
GENERAL JOURNAL
a. Jurnal pembentukan petty cash.
2020
Dec 1 Petty cash Rp 8,000,000
Cash

b Jurnal pada pengeluaran petty cash.

2020
Dec 2 Meeting expense Rp 2,600,000
Petty cash
8 Freight In Rp 1,400,000
Petty cash
12 Supplies Rp 1,600,000
Petty cash
15 Food and Beverage exp. Rp 1,000,000
Petty cash
19 Electric expense Rp 1,300,000
Petty cash

c. Jurnal pengisian petty cash

2020
Dec 20 Petty cash Rp 7,500,000
Cash

d Jurnal pada pengeluaran petty cash.

2020
Dec 22 Office Supplies Rp 2,000,000
Petty cash
29 Water expense Rp 2,200,000
Petty cash

2021
Jan 5 Food and Beverage exp. Rp 500,000
Petty cash
9 Telephone expense Rp 1,200,000
Petty cash
 11 News paper expense Rp 800,000
Petty cash
12 Freight In Rp 800,000
Petty cash

e. Jurnal pengisian petty cash

2021
Jan 13 Petty cash Rp 8,400,000
Cash
L
tty cash.

Rp 8,000,000

petty cash.

Rp 2,600,000

Rp 1,400,000

Rp 1,600,000

Rp 1,000,000

Rp 1,300,000

y cash

Rp 7,500,000

petty cash.

Rp 2,000,000

Rp 2,200,000

Rp 500,000

Rp 1,200,000
 Rp 800,000

Rp 800,000

y cash

Rp 8,400,000
jawaban JURNAL PEMBELIAN

A. Jurnal pembelian pada 1 peb 2018

Pada tanggal 1 Pebruari 2018 PT. Annisa membeli 10.000 lembar obligasi PT. Arif nominal
@ Rp.10.000 dengan kurs 90. Bunga 12% dibayar setiap tanggal 1 April dan 1Oktober.
Biaya provisi dan materai Rp. 10.000.000
Marketable securities (bond PT.Anisa)
Interest income
Cash

analysis :
harga obligasi
kurs
provisi dan materai

harga perolehan (cost) per lembar = Rp. 100.000.000: 10000 =

bunga berjalan
tgl bunga terakhir : 1 oktober 2017
tgl pembelian 1 peb 2018
periode bunga : 4 bulan
: 4/12 x12% x ( 10000 X Rp. 10.000)
Rp 4,000,000

B Jurnal pembelian pada 3 mar 2018

Pada tanggal 3 Maret 2018 PT. Annisa membeli 20.000 lembar saham PT. Alya
nominal @ Rp. 5.000 dengan kurs 95.
Biaya provisi dan materai 1% dari nilai harga kurs.
Marketable securities (Common stock PT.Anisa)
Cash

analysis :
harga obligasi
kurs
Biaya provisi dan materai 1% dari nilai harga kurs.

harga perolehan (cost) per lembar = Rp. 95.950.000: 20000 =

JURNAL PENERIMAAN BUNGA
1-Apr : 6/12 x12% x ( 10000 X Rp. 10.000) = Rp. 6.000.000

1-Apr cash
Interest Income

1-Oct : 6/12 x12% x ( 2000 X Rp. 10.000) = Rp. 1.200.000

1-Oct cash
Interest Income

JURNAL PENJUALAN SURAT BERHARGA

C. Jurnal penjualan pada 1 juni 2018

Pada tanggal 1 Juni 2018 PT. Annisa menjual 8.000 lembar obligasi PT. Arif
dengan kurs 100. Biaya provisi dan meterai Rp. 500.000
Cash
Loss on sale of marketable securities
Marketable securities
Interest income

analysis :

harga kurs : 100/100 x (8000x Rp.10.000)

provisi dan materai
harga jual
harga beli : 8000 x Rp. 10.000

bunga berjalan untuk 8000 lbr obligasi yg dijual pada 1 juni 2018
2/12 x 12% x ( 8000 x Rp.10.000)

d. Jurnal penjualan pada 13 okt 2018

Pada tanggal. 13 Oktober 2018 dijual 15.000 saham PT.Alya dengan kurs 102.
Biaya provisi dan meterai Rp 800.000
Cash
Gain on sale of marketable securities
Marketable securities

analysis :

harga kurs : 102/100 x (15000x Rp.5.000)

 provisi dan materai
harga jual
harga beli : 15000 x Rp.4.797.50

JURNAL PENERIMAAN DEVIDEN

31 DESMBER 2.000 X 8000 = 16,000,000

Jurnal PENERIMAAN DEVIDEND

CASH 16.000.000
DEVIDEND INCOME 16.000.000

NILAI SURAT BERHARGA PER 31 DESEMBER 2018

ITEM Cost Market

PT.Arif 2000
lembar 20,000,000 19,600,000
Obligasi
PT.Alya 5000
23,987,500 22,000,000
saham
Jumlah 43,987,500.0 41,600,000.0

jurnal penyesuaian yang diperlukan per 31 Desember 2018

Jurnal penyesuaian per 31 Desember 2018

Loss for Declining in value of Marketable securities Rp.2.357.500

All. for declining in value of Marketable securities Rp.2.357.500

ADJUSTMENT bunga berjalan

tgl bunga terakhir : 1 oktober 2018
periode bunga : 3 bulan
: 3/12 x12% x ( 2.000 X Rp. 10.000)
= Rp 600,000

31-Dec Interest Receivable

Interest Income
nisa membeli 10.000 lembar obligasi PT. Arif nominal
12% dibayar setiap tanggal 1 April dan 1Oktober.

Rp 100,000,000
Rp 4,000,000
Rp 104,000,000

: 90/100 x (10000 x 10000) = Rp 90,000,000

Rp 10,000,000
Rp 100,000,000

100.000.000: 10000 = Rp 10,000

x12% x ( 10000 X Rp. 10.000)

a membeli 20.000 lembar saham PT. Alya

i harga kurs.
n stock PT.Anisa) Rp 95,950,000
Rp 95,950,000

: 95/100 x (20000 x 5000) = Rp 95,000,000

i harga kurs. = Rp 950,000
Rp 95,950,000

95.950.000: 20000 = Rp 4,797.50

 Rp. 10.000) = Rp. 6.000.000

Rp 6,000,000
rest Income Rp 6,000,000

Rp. 10.000) = Rp. 1.200.000 Saham tinggal 2000 lembar

Rp 1,200,000
rest Income Rp 1,200,000

menjual 8.000 lembar obligasi PT. Arif

eterai Rp. 500.000
Rp 81,100,000
Rp 500,000
Rp 80,000,000
Rp 1,600,000

100 x (8000x Rp.10.000) = Rp 80,000,000

= Rp (500,000)
Rp 79,500,000
x Rp. 10.000 Rp (80,000,000)
rugi Rp (500,000)

dijual pada 1 juni 2018

= Rp 1,600,000

15.000 saham PT.Alya dengan kurs 102.

Rp 75,700,000
arketable securities Rp 3,737,500
Rp 71,962,500

100 x (15000x Rp.5.000) = Rp 76,500,000

 = Rp 800,000
Rp 75,700,000
0 x Rp.4.797.50 Rp (71,962,500)
untung Rp 3,737,500

16.000.000

LOCOM
19,600,000.0

22,000,000.0
41,600,000.0

Desember 2018

ies Rp.2.357.500
e securities Rp.2.357.500

x12% x ( 2.000 X Rp. 10.000)

Rp 600,000 ###
Rp 600,000
a. ayat jurnal
date deskripsi debit credit
maret 15 cash Rp 7,000,000
allowance for bad debt Rp 3,000,000
A/R PT.Diva Putra Rp 10,000,000

okt 19 A/R PT Anugerah Rp 2,000,000

allowance for bad debt Rp 2,000,000

okt 25 cash Rp 2,000,000

A/R PT Anugerah Rp 2,000,000

des 24 allowance for bad debt Rp 4,000,000

A/R PT.Hartika Rp 4,000,000

b saldo kredit piutang tak tertagih per 1 januari 2018 sebesar Rp.4.000.000

Allowance for bad debt

15-maret Rp 3,000,000.00 1 - jan , Balance
24-des Rp 4,000,000.00 19-okt
31-des, adjustment
31-des, balance Rp 3,750,000
Rp 10,750,000.00

c jurnal adjsment 31 des

bad debt expense Rp 4.750.000

allowance for bad debt Rp 4.750.000

d hitung nilai realisasi neto dari piutang yg diestimasi per 31 des

statement of financial position
A/R Rp 75,000,000
allowance Rp (3,750,000)
Rp 71,250,000 nilai realisasi neto
Rp 4,000,000
Rp 2,000,000
Rp 4,750,000

Rp 10,750,000
SCORE NILAI
NOMOR 1 14 JURNAL 14 X 2 = 28

NOMOR 2 PEMBELIAN 2 JURNAL 2 X4 = 8

BUNGA 2 JURNAL 2 X4 = 8
PENJUALAN 2 JURNAL 2 X4 = 8
DEVIDEN 1 JURNAL 1 X4 = 4
TABEL LOCOM 3 KOLOM 3 X2 = 6
ADJUSTMENT 2 JURNAL 2 X4 = 8

TOTAL 42

NOMOR 3 TRANSAKSI 4 JURNAL 4X5 = 20

LEDGER ALL. FBD 8 ANGKA 8X0,5 4
ADJUSMENT 1 JURNAL 1X5 5
NET REALIZABLE 3 ANGKA 3X0,35 1

30

TOTAL 100