JURNAL

PERIODIK / FISIK (DALAM RIBUAN RUPIAH)

TGL KET DR CR
1-Feb PEMBELIAN 53,760
UTANG DAGANG 53,760

3-Feb FREIGHT-IN (DELIVERING EXPENSE) 1,260

KAS 1,260

7-Feb PIUTANG DAGANG 41,300

PENJUALAN 41,300

9-Feb UTANG DAGANG 53,760

KAS 52,685
POTONGAN PEMBELIAN 1,075

11-Feb RETUR PENJUALAN 2,380

PIUTANG DAGANG 2,380

18-Feb KAS 38,920

PIUTANG DAGANG 38,920
PERPETUAL (DALAM RIBUAN RUPIAH)
TGL KET DR CR
1-Feb PERSEDIAAN BARANG DAGANG 53,760
UTANG DAGANG 53,760

3-Feb PERSEDIAAN BARANG DAGANG 1,260

KAS 1,260

7-Feb PIUTANG DAGANG 41,300

PENJUALAN 41,300
HARGA POKOK PENJUALAN 30,250
PERSEDIAAN BARANG DAGANG 30,250

9-Feb UTANG DAGANG 53,760

KAS 53,760

11-Feb RETUR PENJUALAN 2,380

PIUTANG DAGANG 2,380
PERSEDIAAN BARANG DAGANG 1,750
HARGA POKOK PENJUALAN 1,750

18-Feb KAS 38,920

PIUTANG DAGANG 38,920
 UNIT COST PER UNIT
1-Dec PERSEDIAAN AWAL A 300 IDR60

3-Dec PEMBELIAN B 750 IDR63

12-Dec PEMBELIAN C 600 IDR61
18-Dec PEMBELIAN D 800 IDR65
25-Dec PEMBELIAN E 500 IDR62
2650

bukan tgl 1-Dec PENJUALAN (PERSEDIAAN AWAL) A 300 IDR60

transaksi 3-Dec PENJUALAN B 450 IDR63
penjualan, 12-Dec PENJUALAN C 600 IDR61
hanya referensi 18-Dec PENJUALAN D 600 IDR65
asal tgl 25-Dec PENJUALAN E 400 IDR62
pembelian 2350

31-Dec PERSEDIAAN AKHIR 600 periodik

 JURNAL
TOTAL COST KET DR CR
IDR18,000 PEMBELIAN (B) IDR47,250
PEMBELIAN (C) IDR36,600
IDR47,250 PEMBELIAN D) IDR52,000
IDR36,600 PEMBELIAN (E) IDR31,000
IDR52,000 KAS (UTANG DAGANG) IDR166,850
IDR31,000
IDR166,850 KAS (PIUTANG DAGANG) IDR146,750
PENJUALAN (A) IDR18,000
IDR18,000 PENJUALAN (B) IDR28,350
IDR28,350 PENJUALAN (C) IDR36,600
IDR36,600 PENJUALAN (D) IDR39,000
IDR39,000 PENJUALAN (E) IDR24,800
IDR24,800
IDR146,750
KARTU PERSEDIAAN
FIFO PERPETUAL
TGL PEMBELIAN HARGA POKOK PENJUALAN
QTY. UNIT COST TOTAL COST QTY.
1-May
2-May 200 IDR 5,000 IDR 1,000,000
8-May 200 IDR 5,300 IDR 1,060,000

10-May 300
14-May 100 IDR 5,500 IDR 550,000

20-May 100

23-May 100
28-May 250 IDR 5,600 IDR 1,400,000

30-May 100
30-May 750 IDR 4,010,000 600

HARGA POKOK PENJUALAN

PERSEDIAAN BARANG DAGANG (AWAL)
PEMBELIAN IDR 4,010,000
BIAYA ANGKUT IDR -
IDR 4,010,000
RETUR PEMBELIAN IDR -
POTONGAN PEMBELIAN IDR - IDR -
PEMBELIAN BERSIH
BARANG YANG SIAP DIJUAL
PERSEDIAAN BARANG DAGANG (AKHIR)
HPP

SECARA SEDERHANA~:
PERSEDIAAN AWAL IDR 500,000
PEMBELIAN (TERMASUK RETUR PEMBELIAN) IDR 4,010,000
PERSEDIAAN AKHIR IDR (1,400,000)
HPP IDR 3,110,000
HARGA POKOK PENJUALAN SALDO PERSEDIAAN
UNIT COST TOTAL COST QTY. UNIT COST TOTAL COST
100 IDR 5,000 IDR 500,000
300 IDR 5,000 IDR 1,500,000
300 IDR 5,000 IDR 1,500,000
200 IDR 5,300 IDR 1,060,000
IDR 5,000 IDR 1,500,000 200 IDR 5,300 IDR 1,060,000
200 IDR 5,300 IDR 1,060,000
100 IDR 5,500 IDR 550,000
IDR 5,300 IDR 530,000 100 IDR 5,300 IDR 530,000
100 IDR 5,500 IDR 550,000
IDR 5,300 IDR 530,000 100 IDR 5,500 IDR 550,000
100 IDR 5,500 IDR 550,000
250 IDR 5,600 IDR 1,400,000
IDR 5,500 IDR 550,000 250 IDR 5,600 IDR 1,400,000
IDR 3,110,000 250 IDR 1,400,000

PENJUALAN BERSIH IDR 6,000,000

IDR 500,000 (HPP) IDR 3,110,000
LABA KOTOR IDR 2,890,000

IDR 4,010,000
IDR 4,510,000
IDR (1,400,000)
IDR 3,110,000
LIFO PERPETUAL
TGL PEMBELIAN HARGA POKOK PENJ
QTY. UNIT COST TOTAL COST QTY.
1-May
2-May 200 IDR 5,000 IDR 1,000,000
8-May 200 IDR 5,300 IDR 1,060,000

10-May 200
100
14-May 100 IDR 5,500 IDR 550,000

20-May 100
23-May 100
28-May 250 IDR 5,600 IDR 1,400,000

30-May 100

30-May 750 IDR 4,010,000 600

HARGA POKOK PENJUALAN

PERSEDIAAN BARANG DAGANG (AWAL)
PEMBELIAN IDR 4,010,000
BIAYA ANGKUT 0
IDR 4,010,000
RETUR PEMBELIAN IDR -
POTONGAN PEMBELIAN IDR - IDR -
PEMBELIAN BERSIH
BARANG YANG SIAP DIJUAL
PERSEDIAAN BARANG DAGANG (AKHIR)
HPP

SECARA SEDERHANA~:
PERSEDIAAN AWAL IDR 500,000
PEMBELIAN (TERMASUK RETUR PEMBIDR 4,010,000
PERSEDIAAN AKHIR IDR (1,340,000)
HPP IDR 3,170,000
HARGA POKOK PENJUALAN SALDO PERSEDIAAN
UNIT COST TOTAL COST QTY. UNIT COST TOTAL COST
100 IDR 5,000 IDR 500,000
300 IDR 5,000 IDR 1,500,000
300 IDR 5,000 IDR 1,500,000
200 IDR 5,300 IDR 1,060,000
IDR 5,300 IDR 1,060,000 200 IDR 5,000 IDR 1,000,000
IDR 5,000 IDR 500,000
200 IDR 5,000 IDR 1,000,000
100 IDR 5,500 IDR 550,000
IDR 5,500 IDR 550,000 200 IDR 5,000 IDR 1,000,000
IDR 5,000 IDR 500,000 100 IDR 5,000 IDR 500,000
100 IDR 5,000 IDR 500,000
250 IDR 5,600 IDR 1,400,000
IDR 5,600 IDR 560,000 100 IDR 5,000 IDR 500,000
150 IDR 5,600 IDR 840,000
IDR 3,170,000 250 IDR 1,340,000

PENJUALAN BERSIH IDR 6,000,000

IDR 500,000 (HPP) IDR 3,170,000
LABA KOTOR IDR 2,830,000

IDR 4,010,000
IDR 4,510,000
IDR (1,340,000)
IDR 3,170,000