PERSEDIAAN BARANG DAGANGAN

NO. REKENING : 117

Tanggal Keterangan Ref Debit Kredit
2019
Desember 31 Saldo
Koreksi Kesalahan Jurnal
Rekapitulasi Jurnal Umum
2020
Januari Jurnal Pembelian Rp 11,718,000,000
Jurnal Penjualan Rp 73,201,900
Jurnal Umum
 Saldo

Rp 1,000,000,000

Rp 1,194,584,828
 KARTU PEC DECK FLY

PEMBELIAN PENJUALAN
TANGGAL
UNIT @ JUMLAH UNIT @
2019
Des 20
21 500 Rp 4,850,000 Rp 2,425,000,000
23 230 Rp 4,817,114
31 5 Rp 4,817,114

2020
Jan 2 40 Rp 4,625,000 Rp 185,000,000
Retur 2 Rp 4,803,142
30 Rp 4,803,142
518 Rp 4,803,142
468 Rp 4,803,142
17 250 Rp 5,125,000 Rp 1,281,250,000
Retur 3 Rp 5,071,357.03
56 Rp 5,071,357.03
241 Rp 5,071,357.03
196 Rp 5,071,357.03
27 355 Rp 5,350,000 Rp 1,899,250,000
 No. Barang:

PENJUALAN SALDO
JUMLAH UNIT @ JUMLAH

245 Rp 4,750,000.00 Rp 1,163,750,000

745 Rp 4,817,114.09 Rp 3,588,750,000
Rp 1,107,936,241.62 515 Rp 4,817,114.09 Rp 2,480,813,758
Rp 24,085,570.47 510 Rp 4,817,114.09 Rp 2,456,728,188

550 Rp 4,803,142.16 Rp 2,641,728,188

Rp 9,606,284.32 548 Rp 4,803,142.16 Rp 2,632,121,904
Rp 144,094,264.80 518 Rp 4,803,142.16 Rp 2,488,027,639
Rp 2,488,027,638.88
Rp 2,247,870,530.88 50 Rp 4,803,142.16 Rp 240,157,108
300 Rp 5,071,357.03 Rp 1,521,407,108
Rp 15,214,071.08 297
Rp 283,995,993.51 241 Rp 5,071,357.03 Rp 1,222,197,044
Rp 1,222,197,044
Rp 993,985,977.29 45 Rp 5,071,357.03 Rp 228,211,066
400 Rp 5,318,652.66 Rp 2,127,461,064
 KARTU TREADMILL

PEMBELIAN PENJUALAN
TANGGAL
UNIT @ JUMLAH UNIT @
2019
Des 23 - Rp - Rp - - Rp -
100 Rp 4,000,000
31 4 Rp 4,000,000
2020
Jan 2 56 Rp 4,300,000 Rp 240,800,000
Retur 5 Rp 4,676,405
50 Rp 4,676,405
301 Rp 4,676,405
251 Rp 4,676,355
7 160 Rp 4,250,000 Rp 680,000,000
Retur 3 Rp 4,351,513
50 Rp 4,351,513
157 Rp 4,351,513
107 Rp 4,351,463
21 560 Rp 4,500,000 Rp 2,520,000,000
50 Rp 4,487,825
560 Rp 4,487,825
505 Rp 4,487,825
 No. Barang:

ENJUALAN SALDO
JUMLAH UNIT @ JUMLAH

Rp - 404 Rp 4,000,000 Rp 1,616,000,000

Rp 400,000,000 304 Rp 4,000,000 Rp 1,216,000,000
Rp 16,000,000 300 Rp 4,000,000 Rp 1,200,000,000

356 Rp 4,676,405 Rp 1,664,800,002

Rp 23,382,023 351
Rp 233,820,225 301 Rp 4,676,405 Rp 1,407,597,755
Rp 1,407,597,755
Rp 1,173,764,980 50 Rp 4,676,355 Rp 233,817,725
210 Rp 4,351,513 Rp 913,817,725
Rp 13,054,539 207 Rp 4,351,513 Rp 900,763,186
Rp 217,575,649 157 Rp 4,351,513 Rp 683,187,537
Rp 683,187,537
Rp 465,606,538 50 Rp 4,351,463 Rp 217,573,149
610 Rp 4,487,825 Rp 2,737,573,146
Rp 224,391,242 560 Rp 4,487,825 Rp 2,513,181,905
Rp 2,513,181,905
Rp 2,266,351,539 55 Rp 4,487,825 Rp 246,830,366
Rp 257,202,248
 KARTU ABDOMINAL BENCH

PEMBELIAN PENJUALAN SALDO

TANGGAL
UNIT @ JUMLAH UNIT @ JUMLAH UNIT
2019
Des 19 Rp - Rp - - Rp - Rp - 195
21 262 Rp 3,350,000 Rp 877,700,000 262
263 Rp 3,350,000 Rp 881,050,000 263
31 300 Rp 3,000,000 Rp 900,000,000 563
2 Rp 3,163,499 Rp 6,326,998.22 561

2020
Jan 2 262 Rp 3,250,000 Rp 851,500,000 823
Retur 3 Rp 3,191,036 Rp 9,573,109 820
10 Rp 3,191,036 Rp 31,910,365 810
710 Rp 3,191,036 Rp 2,265,635,882 100
7 462 Rp 3,350,000 Rp 1,547,700,000 562
Retur 5 Rp 3,321,715 Rp 16,608,573 557
40 Rp 3,321,715 Rp 132,868,587 517
517 Rp 3,321,715 Rp 1,717,326,485
487 Rp 3,321,685 Rp 1,617,660,435 30
17 420 Rp 3,350,000 Rp 1,407,000,000 450
Retur 2 Rp 3,348,114 Rp 6,696,229 448
40 Rp 3,348,114 Rp 133,924,572 408
408 Rp 3,348,114 Rp 1,366,030,639
380 Rp 3,348,114 Rp 1,272,283,438 28
21 330 Rp 3,350,000 Rp 1,105,500,000 358
30 Rp 3,349,843 Rp 100,495,286 328
330 Rp 3,349,843 Rp 1,105,448,143
270 Rp 3,349,843 Rp 904,457,572 60
 No. Barang:

SALDO
@ JUMLAH

Rp 3,000,000 Rp 585,000,000
Rp 3,350,000 Rp 877,700,000
Rp 3,350,000 Rp 881,050,000
Rp 3,163,499 Rp 1,781,050,000
Rp 3,163,499 Rp 1,774,723,002

Rp 3,191,036 Rp 2,626,223,002
Rp 3,191,036 Rp 2,616,649,892
Rp 3,191,036 Rp 2,584,739,528
Rp 3,191,036 Rp 319,103,645
Rp 3,321,715 Rp 1,866,803,646
Rp 3,321,715 Rp 1,850,195,072
Rp 3,321,715 Rp 1,717,326,485

Rp 3,321,715 Rp 99,651,440
Rp 3,348,114 Rp 1,506,651,440
Rp 3,348,114 Rp 1,499,955,211
Rp 3,348,114 Rp 1,366,030,639

Rp 3,348,114 Rp 93,747,201
Rp 3,349,843 Rp 1,199,243,744
Rp 3,349,843 Rp 1,098,748,458

Rp 3,349,843 Rp 200,990,572
 JURNAL PENJUALAN

KETERANGAN AKUN DIDEBIT

TANGGAL Ref.
(NAMA BARANG) KAS
02/01/20 Barang (Treadmill - Pec Deck Fly - Abdominal Bench)
Barang (Treadmill - Pec Deck Fly - Abdominal Bench) Rp 14,750,000
07/01/2020 Barang (Treadmill- Abdominal Bench)
Barang (Treadmill- Abdominal Bench) Rp 10,750,000
17/01/20 Barang (Pec Deck Fly- Abdominal Bench)
Barang (Pec Deck Fly- Abdominal Bench) Rp 11,000,000
21/01/20 Barang(Treadmill- Abdominal Bench)
Barang(Treadmill- Abdominal Bench) Rp 11,000,000

Rp 47,500,000
L PENJUALAN
Halaman:
AKUN DIDEBIT AKUN DIKREDIT
PIUTANG HPP PENJUALAN PERSEDIAAN
Rp 17,250,000 Rp 12,670,583 Rp 17,250,000 Rp 12,670,583
Rp 12,670,583 Rp 14,750,000 Rp 12,670,583
Rp 7,500,000 Rp 7,673,228 Rp 7,500,000 Rp 7,673,228
Rp 7,673,228 Rp 10,750,000 Rp 7,673,228
Rp 10,000,000 Rp 8,419,471 Rp 10,000,000 Rp 8,419,471
Rp 8,419,471 Rp 11,000,000 Rp 8,419,471
Rp 9,250,000 Rp 7,837,668 Rp 9,250,000 Rp 7,837,668
Rp 7,837,668 Rp 11,000,000 Rp 7,837,668

Rp 44,000,000 Rp 73,201,900 Rp 91,500,000 Rp 73,201,900

 JURNAL PEMBELIAN

Tanggal Keterangan Ref. Debit

02/01/20 Barang (- Treadmill- Pec Deck Fly- Abdominal Bench) Rp 1,277,300,000
Utang Dagang

07/01/20 Barang (Treadmill- Abdominal Bench Rp 2,227,700,000

17/01/20 Barang (Pec Deck Fly- Abdominal Bench Rp 2,688,250,000

21/02/20 Barang ( Treadmill- Abdominal Bench Rp 3,625,500,000

27/01/20 Barang (Pec Deck Fly) Rp 1,899,250,000

Total Rp 11,718,000,000
 Halaman:
Kredit

Rp 1,277,300,000

Rp 2,227,700,000

Rp 2,688,250,000

Rp 3,625,500,000

Rp 1,899,250,000

Rp 11,718,000,000
 JURNAL UMUM
2019
Halaman:
Tanggal Keterangan Ref. Debit Kredit Tanggal
31/12/19 Persediaan Rp 900,000,000 02/01/20
Utang Dagang Rp 900,000,000

23/12/19 Persediaan Rp 4,500,000 07/01/20

Utang Dagang Rp 4,500,000

23/12/19 Retur Pembelian Threadmill Rp 36,436,561 17/01/20

Retur Pembelian Peck Deck Fly Rp 24,820,355.40
Retur Pembelian Abdominal Bench Rp 32,877,911
Persediaan Rp 94,134,828 Total

23/12/19 Beban Pokok Penjualan Rp 4,000,000

Persediaan Rp 4,000,000

31/12/19 Aset Lain-Lain Rp 150,000,000

Rugi Penurunan Persediaan Rp 46,450,000
Persediaan Rp 196,450,000

31/12/19 Rugi Penurunan -

Cadangan Penurunan -

Total Rp 1,194,584,828 Rp 1,194,584,828

 JURNAL UMUM
2020

Keterangan Ref. Debit Kredit

Retur Pembelian Rp 42,561,416
Pembelian Rp 42,561,416

Retur Pembelian Rp 29,663,112

Pembelian Rp 29,663,112

Retur Pembelian Rp 21,910,300

Pembelian Rp 21,910,300

Total Rp 94,134,828 Rp 94,134,828

 REKAPITULASI JURNAL UMUM
Bulan Desember 2019

DEBIT KREDIT
Nama Akun Jumlah Nama Akun Jumlah
Beban Pokok Penjualan Persediaan
Piutang Dagang Penjualan
Retur Pembelian Rp 94,134,828 Utang Dagang
Persediaan Peck Deck Fly
Aset lain-lain Rp 150,000,000
Rugi Penurunan Persediaan -
Jumlah
REKAPITULASI JURNAL UMUM
Bulan Desember 2020

DEBIT KREDIT
Nama Akun Jumlah Nama Akun Jumlah
Retur Pembelian Rp 94,134,828 Pembelian Rp 94,134,828

Jumlah Rp 94,134,828 Jumlah Rp 94,134,828

 PERHITUNGAN KUANTITAS FISIK PERSEDIAAN
Tanggal 31 Desember 2019

BARANG TREADMILL: unit keterangan

Perhitungan Fisik 560
Koreksi 160 Informasi No.5
Perhitungan yang Benar 400

BARANG PEC DECK FLY:

Perhitungan Fisik 740
Koreksi
Perhitungan yang Benar 740

BARANG ABDOMINAL BENCH:

Perhitungan Fisik 458
Koreksi 300 Informasi No.3
Perhitungan yang Benar 758
 NILAI BERSIH TOTAL NILAI BERSIH TOTAL
KETERANGAN KUANTITAS
DIREALISASI PER UNIT DIREALISASI HARGA PEROLEHA
Barang Treadmill 400 Rp 4,000,000 Rp 1,600,000,000 Rp 1,200,000,000
Barang Pec Deck Fly 740 Rp 4,800,000 Rp 3,552,000,000 Rp 2,456,728,188
Barang Abdominal Bench 758 Rp 3,000,000 Rp 2,274,000,000 Rp 1,774,723,002
TOTAL 1898 Rp 11,800,000 Rp 7,426,000,000 Rp 5,431,451,190

LC or NRV = Rp 5,431,451,190
Total Harga Perolehan = Rp 5,431,451,190
Rugi Penurunan Persediaan = Rp -
 LC or NRV

Rp 1,200,000,000
Rp 2,456,728,188
Rp 1,774,723,002
Rp 5,431,451,190