General Journal
PD Surya Ungu
Juli 2009
Tanggal Deskripsi
03 Juli Persediaan Barang
Kas
09 Juli Kas
Persediaan Barang
17 Juli Kas
Potongan Penjualan
Piutang Dagang
20 Juli Kas
Potongan Penjualan
Piutang Dagang
neral Journal
Surya Ungu
Juli 2009
Rp200,000,000
Rp200,000,000
Rp100,300,000
Rp100,000,000
Rp300,000
Rp70,000,000
Rp70,000,000
Rp5,000,000
Rp5,000,000
Rp25,000,000
Rp25,000,000
Rp17,500,000
Rp17,500,000
Rp200,000,000
Rp196,000,000
Rp4,000,000
Rp72,000,000
Rp3,000,000
Rp75,000,000
Rp80,000,000
Rp200,000
Rp80,200,000
Rp56,000,000
Rp56,000,000
Rp78,400,000
Rp1,600,000
Rp80,000,000
Dibuat Oleh:
Pembelian Penjualan
Tanggal Unit Harga per Unit Harga Total Unit
1 Jan
7 Jan 84
12 Jan 96 210,000 20,160,000
15 Jan 48
22 Jan 24
28 Jan 60 220,000 13,200,000
31 Jan 60 220,000 13,200,000
TOTAL 216 46,990,000 156
Metode FIFO
Pembelian Penjualan
Tanggal Unit Harga per Unit Harga Total Unit
1 Jan
7 Jan 84
12 Jan 96 210,000 20,160,000
15 Jan 36
12
22 Jan 24
28 Jan 60 220,000 13,200,000
Penjualan Persediaan
Harga per Unit Harga Total Unit Harga per Unit Harga Total
120 200,000 24,000,000
Rp200,000 16,800,000 36 200,000 7,200,000
36 200,000 7,200,000
96 210,000 20,160,000
Rp200,000 7,200,000
Rp210,000 2,520,000 84 210,000 17,640,000
Rp210,000 5,040,000 60 210,000 12,600,000
60 210,000 12,600,000
60 220,000 13,200,000
60 210,000 12,600,000
120 220,000 26,400,000
- 31,560,000 180 - 39,000,000
Dibuat Oleh:
HPP 2009
40/100 x Rp 190.500.000
Rp 76.200.000
Pembelian 2009
Persediaan akhir + HPP - Persediaan Awal
Rp 52.500.000 + Rp 76.200.000 - Rp 65.000.000
Rp 63.700.000
diaan Barang Dagang Terbakar
0 x Rp 52.500.000