Nim: 19080694060
kelas: Akuntansi 2019 B
PRAKTIKUM 4
PERSEDIAAN
SALDO PERSEDIAAN
30-Nov-18
berdasarkan kartu persediaan
1. Transaksi pembeliaan
tanggal
desember 2
saldo (Rp)
Rp 32,500,000 5
Rp 15,000,000 12
Rp 47,500,000 15
18
21
23
26
28
4.Retur pembeliaan
tanggal
desember 7
5. retur penjualan
tanggal
desember 7
24
janis barang unit harga beli/unit (Rp)
kain polos 400 Rp 67,500
kain kaos 200 Rp 50,000
kain polos 850 Rp 70,000
kain kaos 250 Rp 52,000
kain polos 600 Rp 65,000
kain polos 450 Rp 76,500
kain kaos 400 Rp 51,500
kain polos 700 Rp 67,000
kain kaos 150 Rp 53,500
kain polos 550 Rp 68,500
kain kaos 200 Rp 53,500
PT TIGA SAUDARA
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN
PERIODE JUNI 2018
PT TIGA SERANGKAI
BUKU BESAR
PERSEDIAAN
Halaman:
kode akun:
PT TIGA SERANGKAI
KARTU PERSEDIAAN KAIN KAOS
TAHUN 2018
Tanggal masuk kelua
unit harga/unit (Rp) Total (Rp) unit
1-Dec
2-Dec-18 200 Rp 50,000 Rp 10,000,000 164
4-Dec-18 154
7-Dec-18 -116
12-Dec-18 250 Rp 52,000 Rp 13,000,000
13-Dec 266
27-Dec-18 32
250
48
28-Dec-18 200 Rp 53,500 Rp 10,700,000
29-Dec-18 316
TOTAL
persediaan
NGKAI
KAIN KAOS
8
keluar saldo
harga/unit (Rp) Total (Rp) unit harga/Unit (Rp)
300 Rp 50,000
Rp 50,000 Rp 8,200,000 336 Rp 50,000
Rp 50,000 Rp 7,700,000 182 Rp 50,000
Rp 50,000 -Rp 5,800,000 298 Rp 50,000
298 Rp 50,000
250 Rp 52,000
Rp 50,000 Rp 13,300,000 32 Rp 50,000
250 Rp 52,000
32 Rp 50,000
250 Rp 52,000
400 Rp 51,500
32 Rp 50,000
250 Rp 52,000
400 Rp 51,500
150 Rp 53,500
Rp 50,000 Rp 1,600,000 352 Rp 51,500
Rp 52,000 Rp 13,000,000 150 Rp 53,500
Rp 51,500 Rp 2,472,000
352 Rp 51,500
150 Rp 53,500
200 Rp 53,500
Rp 51,500 Rp 16,274,000 36 Rp 51,500
350 Rp 53,500
L 386
saldo
Total (Rp)
Rp 15,000,000
Rp 16,800,000
Rp 9,100,000
Rp 14,900,000
Rp 14,900,000
Rp 13,000,000
Rp 1,600,000
Rp 13,000,000
Rp 1,600,000
Rp 13,000,000
Rp 20,600,000
Rp 1,600,000
Rp 13,000,000
Rp 20,600,000
Rp 8,025,000
Rp 18,128,000
Rp 8,025,000
Rp 18,128,000
Rp 8,025,000
Rp 10,700,000
Rp 1,854,000
Rp 18,725,000
Rp 20,579,000
PT TIGA SERANGKAI
JURNAL UMUM KAIN KAOS
PERIODE DESEMBER 2018
PT TIGA SERANGKAI
KARTU PERSEDIAAN KAIN POLOS
TAHUN 2018
masuk keluar
Tanggal
unit harga/unit (Rp) Total (Rp) unit harga/unit (Rp)
1-Dec
2-Dec-18 400 Rp 67,500 Rp 27,000,000
394 Rp 67,500
40 Rp 70,000
7-Dec -250 Rp 70,000 -Rp 17,500,000
10-Dec-18 500 Rp 70,000
15-Dec-18 600 Rp 65,000 Rp 39,000,000
16-Dec-18 60 Rp 70,000
540 Rp 65,000
18-Dec-18 450 Rp 76,500 Rp 34,425,000
20-Dec-18 60 Rp 65,000
440 Rp 76,500
23-Dec-18 700 Rp 67,000 Rp 46,900,000
27-Dec-18 10 Rp 76,500
628 Rp 67,000
28-Dec-18 550 Rp 68,500 Rp 37,675,000
TOTAL
keluar saldo
Total (Rp) unit harga/Unit (Rp) Total (Rp)
500 Rp 65,000 Rp 32,500,000
500 Rp 65,000 Rp 32,500,000
400 Rp 67,500 Rp 27,000,000
Rp 32,500,000 394 Rp 67,500 Rp 26,595,000
Rp 405,000
394 Rp 67,500 Rp 26,595,000
850 Rp 70,000 Rp 59,500,000
Rp 26,595,000 810 Rp 70,000 Rp 56,700,000
Rp 2,800,000
560 Rp 70,000 Rp 39,200,000
Rp 35,000,000 60 Rp 70,000 Rp 4,200,000
60 Rp 70,000 Rp 4,200,000
600 Rp 65,000 Rp 39,000,000
Rp 4,200,000 60 Rp 65,000 Rp 3,900,000
Rp 35,100,000
60 Rp 65,000 Rp 3,900,000
450 Rp 76,500 Rp 34,425,000
Rp 3,900,000 10 Rp 76,500 Rp 765,000
Rp 33,660,000
10 Rp 76,500 Rp 765,000
700 Rp 67,000 Rp 46,900,000
-Rp 1,950,000 10 Rp 76,500 Rp 765,000
700 Rp 67,000 Rp 46,900,000
30 Rp 65,000 Rp 1,950,000
Rp 765,000 72 Rp 67,000 Rp 4,824,000
Rp 42,076,000 30 Rp 65,000 Rp 1,950,000
72 Rp 67,000 Rp 4,824,000
30 Rp 65,000 Rp 1,950,000
550 Rp 68,500 Rp 37,675,000
652 Rp 44,449,000
PT TIGA SERANGKAI
JURNAL UMUM
PERIODE DESEMBER 2018
persediaan awal
pembeliaan
retur pembeliaan
beban angkut pembeliaan
potongan pembeliaan
pembeliaan bersih
persediaan yang tersedia untuk dijual
pendapatan penjualan
retur penjualan
potongan penjualan
penjualan bersih
HPP
persediaan akhir
Rp 75,600,000
Rp 46,360,000
-Rp 7,000,000
Rp 7,680,000
-Rp 2,800,000
Rp 44,240,000
Rp 119,840,000
Rp 111,200,000
-Rp 4,400,000
-Rp 2,400,000
Rp 104,400,000
Rp 60,552,000
Rp 59,288,000
4.menghitung klaim asuransi beserta pencatatannya ke dalam jurnal
klaim asuransi
90% X Rp 44,466,000 Rp 40,019,400
PT TIGA SERANGKAI
JURNAL UMUM
PERIODE DESEMBER 2018
PT TIGA SERANGKAI
PERHITUNGAN PERSEDIAAN ASESORIS
PERIODE 2017 DAN 2018
PERIODE 2017
At cost At Retail
penjualan $ 169,500
potongan penjualan $ -1,500
retur penjualan $ -2,000
penjualan bersih $ 166,000
PERIODE 2018
At cost At Retail
penjualan $ 173,250
potongan penjualan $ -2,300
retur penjualan $ -2,250
penjualan bersih $ 168,700
PERSEDIAAN BENANG
PERSEDIAAN ASESORIS