Jurnal Umum

Tanggal Keterangan Ref Debet Kredit

Des
16 5 Account Receivable 60,060,000
VAT OUT 5,460,000
Blender Sales 31,500,000
Rice Cooker Sales 23,100,000

* Rp17,700,000
Blender Inventory 17,700,000
COGS Rice Cooker Rp22,750,000
Rice Cooker Inventory 22,750,000

6 Rice Cooker Sales Rp450,000

VAT OUT Rp45,000
Account Receivable 495,000

Rice Cooker Inventory Rp325,000

COGS Rice Cooker 325,000

Blender Inventory Rp26,000,000

Rice Cooker Inventory Rp22,125,000
VAT In Rp4,812,500
Account Payable 52,937,500

BK-199 Income Tax Article Payable Rp3,486,825

Income Tax Article 25 Rp115,000
VAT OUT Rp17,197,000
20,798,825

MM-353 VAT OUT Rp4,062,500

VAT IN 4,062,500

Income Tax Article Payable Rp3,486,825

Income Tax Article 25 Rp115,000
VAT OUT Rp21,259,500
VAT IN 4,062,500
0 20,798,825
Nama Rekening : Bank Muamalat N0 : 1110-00-001
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit

Nama Rekening : Piutang Dagang N0 : 1200-00-002

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
Nama Rekening : Barang Dagang N0 : 1400-00-004
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit

Nama Rekening : Utang Dagang N0 : 2100-00-013

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
Buku Pembantu Piutang (Subsiary Of Account Receivable)
Nama Pelanggan : N0 : 1200.1
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
PT. Cahaya Bintang Elektrindo
Kartu Persediaan

Nama Persediaan : TV 14
Kode Persediaan TV14
Masuk Keluar
Tanggal Keterangan
Unit Harga Jumlah Unit Harga Jumlah Unit
1 Dec-11 Saldo Awal 220
2 12/5/2011 Penjualan PT Sanghai Eletronik 75 Rp325,000 Rp24,375,000 145
0 (2) Rp325,000 47
0 10 Pembelian PT Top Elektronik 80 Rp350,000 Rp28,000,000 47
0 80
0 11 Penjualan PT Sanghai Eletronik 47 Rp325,000 Rp15,275,000
3 Rp350,000 Rp1,050,000
Rp16,325,000

Nama Persediaan : CD Player

Kode Persediaan : CD Player
Masuk Keluar
Tanggal Keterangan
Unit Harga Jumlah Unit Harga Jumlah Unit
1 Dec-16 Saldo Awal 26
0 0 50 Rp900,000 Rp45,000,000 76
0 Penjualan PT Sanghai Eletronik 10 Rp900,000 Rp9,000,000 66
0 0 27 Rp900,000 Rp24,300,000 39
 Saldo
Harga Jumlah

Rp325,000 Rp71,500,000
Rp325,000 Rp47,125,000
Rp0
Rp325,000 Rp15,275,000
Rp350,000 Rp28,000,000
Rp0

Saldo
Harga Jumlah

Rp900,000 Rp23,400,000
Rp900,000 Rp68,400,000
Rp900,000 Rp59,400,000
Rp900,000 Rp35,100,000