NISA NUR FADILAH

XI AKL 2
ABSEN 22
TUGAS: Membuat Jurnal Khusus PT ANGKASA

JUR

Date Invoice No. Description Ref

2010

DES 3 BKM-XII-01 Pelunasan faktur F11-12 dari Techno Computer

12 BKM-XII-01 Pelunasan faktur F12-1 dari Trans Computer

13 KN-01 Penjualan Tunai

14 BKM-XII-03 Pelunasan faktur F11-25 dari Trans Computer

20 BKM-XII-04 Penerimaan piutang yang telah dihapuskan

25 BKM-XII-05 Pelunasan faktur F11-10 dari Mega Computer

TOTAL
ACCOUNT NUMBER
 PT ANGKASA
JURNAL PENERIMAAN KAS
PER DESEMBER 2010

Debit Credi

Cash In Bank Sales Discount Account Receivable

Rp 34,100,000.00 Rp 34,100,000.00

Rp 231,000,000.00 Rp 231,000,000.00

Rp 266,200,000.00

Rp 28,600,000.00 Rp 28,600,000.00

Rp 7,200,000.00

Rp 19,800,000.00 Rp 19,800,000.00

Rp 586,900,000.00 Rp 313,500,000.00
(1-1100) (1-1300)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No.
(1-1100) Rp 586,900,000.00 (1-1300)

1-1400

2-1500
 4-1100

JUMLAH Rp 586,900,000.00
 Credit
Other
Account Account No. Amount

Sales 4-1100 Rp 242,000,000.00

PPN Outcome 2-1500 Rp 24,200,000.00

Allowance for Doubtful Debt 1-1400 Rp 7,200,000.00

Rp 273,400,000.00
(V)

CREDIT
Amount
Rp 313,500,000.00

Rp 7,200,000.00

Rp 24,200,000.00
Rp 242,000,000.00

Rp 586,900,000.00
 PT ANGKASA
JURNAL KAS KECIL
PER DESEMBER 2010
Debit
Date Invoice No. Description Ref
Nama Akun
2010
DES 2 VKK12-01 Pembuatan brosur Advertising Expenses
4 VKK12-02 Pembayaran rekening listrik & telp Expenses Payable
9 VKK12-03 Pembelian perlengkapan toko Store Supplies
Other Operating
26 VKK12-04 Perbaikan Atap Toko Yang Rusak
Expenses

TOTAL
ACCOUNT NUMBER

RECAPITU
DEBIT
Acc. No.
1-1600
2-1300
6-1000
6-1800

JUMLAH
 A
KECIL
R 2010
Debit Credit
No. Akun Jumlah Petty Cash

6-1000 Rp 675,000.00 Rp 675,000.00

2-1300 Rp 975,000.00 Rp 975,000.00
1-1600 Rp 900,000.00 Rp 900,000.00
6-1800 Rp 500,000.00 Rp 500,000.00

Rp 3,050,000.00 Rp 3,050,000.00
(V) (1-1200)

RECAPITULATION
DEBIT CREDIT
Amount Acc. No. Amount
Rp 900,000.00 1-1200 Rp 3,050,000.00
Rp 975,000.00
Rp 675,000.00
Rp 500,000.00

Rp 3,050,000.00 Rp 3,050,000.00
 PT ANGKASA
JURNAL PENGELUARAN KAS
PER DESEMBER 2010

Date Invoice No. Description Ref

Account Payable

2010
DES 1 BKK12-01 Pembayaran gaji bulan November
6 BKK12-02 Pelunasan faktur pada PT LODAN Rp 28,600,000.00
9 BKK12-03 Pelunasan faktur pada PT MAKMUR JAYA Rp 23,100,000.00
15 BKK12-04 Setoran Pajak
17 BKK12-05 Pembayaran dividen terutang
18 BKK12-06 Pelunasan faktur pada PT LODAN Rp 286,000,000.00
23 BKK12-07 Pelunasan faktur pada CV SETIA ABADI Rp 17,600,000.00
30 BKK12-08 Pembayaran cicilan

31 BKK12-09 Pengisian kembali kas kecil

31 BKK12-10 Pembayaran PPN untuk November 2010

TOTAL Rp 355,300,000.00
ACCOUNT NUMBER (2-1100)
NGKASA
GELUARAN KAS
EMBER 2010

Debit Credit
Other
Cash In Bank
Account Account No. amount

Expense Payable 2-1300 Rp 2,500,000.00 Rp 2,500,000.00

Rp 28,600,000.00
Rp 23,100,000.00
PPN Payable 2-1400 Rp 1,500,000.00 Rp 1,500,000.00
Dividend Payable 2-1500 Rp 45,000,000.00 Rp 45,000,000.00
Rp 286,000,000.00
Rp 17,600,000.00
Bank Esemka 2—2100 Rp 16,000,000.00
Interest Expense 9-1100 Rp 3,000,000.00 Rp 19,000,000.00
Petty Cash 1-1200 Rp 7,500,000.00 Rp 7,500,000.00
PPN Payable 2-1400 Rp 1,500,000.00 Rp 1,500,000.00

Rp 77,000,000.00 Rp 432,300,000.00
(V) (1-1100)

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No.
1-1200 Rp 7,500,000.00 1-1100
2-1100 Rp 355,300,000.00
2-1300 Rp 2,500,000.00
2-1400 Rp 1,500,000.00
2-1400 Rp 1,500,000.00
2-1500 Rp 45,000,000.00
2—2100 Rp 16,000,000.00
9-1100 Rp 3,000,000.00

JUMLAH Rp 432,300,000.00
ION
CREDIT
Amount
Rp 432,300,000.00

Rp 432,300,000.00
 PT ANGKASA
JURNAL UMUM
PER DESEMBER 2010

Date Invoice No. Description

2010
DES 6 F12-1 Cost of Goods Sold
Merchandise Inventory

7 NK12-1 Sales Return

PPN Outcome
Accounts Receivable

Merchandise Inventory
Cost of Goods Sold

11 NK-1 Accounts Payable

Merchandise inventory
PPN Income

14 KN-01 Cost of Goods Sold

Merchandise Inventory

18 F12-2 Cost of Goods Sold

Merchandise Inventory

27 F12-3 Cost of Goods Sold

Merchandise Inventory

JUMLAH

RECAPITULATIO
DEBIT
Acc. No.
2-1100
2-1500
4-1200
5-1100
JUMLAH
 PT ANGKASA
JURNAL UMUM
PER DESEMBER 2010

Ref Debit Credit

5-1100 Rp 231,500,000.00
1-1500 Rp 231,500,000.00

4-1200 Rp 50,000,000.00
2-1500 Rp 5,000,000.00
1-1300 Rp 55,000,000.00

1-1500 Rp 44,500,000.00
5-1100 Rp 44,500,000.00

2-1100 Rp 45,100,000.00
1-1500 Rp 41,000,000.00
2-1600 Rp 4,100,000.00

5-1100 Rp 212,000,000.00
1-1500 Rp 212,000,000.00

5-1100 Rp 146,000,000.00
1-1500 Rp 146,000,000.00

5-1100 Rp 366,400,000.00
1-1500 Rp 366,400,000.00

Rp 1,100,500,000.00 Rp 1,100,500,000.00

RECAPITULATION
DEBIT CREDIT
Amount Acc. No. Amount
Rp 45,100,000.00 1-1300 Rp 55,000,000.00
Rp 5,000,000.00 1-1500 Rp 952,400,000.00
Rp 50,000,000.00 2-1600 Rp 4,100,000.00
Rp 911,400,000.00
Rp 1,011,500,000 Rp 1,011,500,000.00
 PT ANGKASA
JURNAL PEMBELIAN
PER DESEMBER 2010

Debit
Date Invoice No. Description Ref
Merchandise Inventory
2010
DES 10 T-2205 PT LODAN Rp 301,000,000.00
22 A17 PT MAKMUR JAYA Rp 399,600,000.00
29 G11 CV SETIA ABADI Rp 333,200,000.00

TOTAL Rp 1,033,800,000.00
ACCOUNT NUMBER (1-1500)

RECAPITULATI
DEBIT
Acc. No.
1-1500
2-1600

JUMLAH
ANGKASA
PEMBELIAN
EMBER 2010

Debit Credit

PPN Income Freight Faid Account Payable

Rp 30,100,000.00 Rp 331,100,000.00
Rp 39,960,000.00 Rp 439,560,000.00
Rp 33,320,000.00 Rp 366,520,000.00

Rp 103,380,000.00 Rp 1,137,180,000.00
(2-1600) (2-1100)

RECAPITULATION
DEBIT CREDIT
Amount Acc. No. Amount
Rp 1,033,800,000.00 2-1100 Rp 1,137,180,000.00
Rp 103,380,000.00

Rp 1,137,180,000.00 Rp 1,137,180,000.00
 PT ANGKASA
JURNAL PENJUALAN
PER DESEMBER 2010
Debit
Date Invoice No. Description Ref
Accounts Receivable

2010

DES 6 F12-1 Trans Computer Rp 286,000,000.00

18 F12-2 Techno Computer Rp 188,100,000.00

27 F12-3 Mega Computer Rp 467,500,000.00

TOTAL Rp 941,600,000.00

ACCOUNT NUMBER (1-1300)

REC
DEBIT
Acc. No.
1-1300

JUMLAH
 T ANGKASA
AL PENJUALAN
DESEMBER 2010
Credit
Sales of Merchandise PPN Outcome Freight Collected

Rp 260,000,000.00 Rp 26,000,000.00

Rp 171,000,000.00 Rp 17,100,000.00

Rp 425,000,000.00 Rp 42,500,000.00

Rp 856,000,000.00 Rp 85,600,000.00

(4-1100) (2-1500)

RECAPITULATION
DEBIT CREDIT
Amount Acc. No. Amount
Rp 941,600,000.00 2-1500 Rp 85,600,000.00

4-1100 Rp 856,000,000.00

Rp 941,600,000.00 Rp 941,600,000.00
 NAME: IBM P-230 KODE: 123
PERIODE DESEMBER 2010

MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA SATUAN

2010
DES 1 Saldo Awal
6 F12-1 Penjualan
7 NK12-1 Retur Penjualan 2 -Rp 18,000,000.00
10 T-2205 Pembelian 11 Rp 16,000,000.00
11 NK-1 Retur Pembelian -1 -Rp 16,000,000.00
13 KN-01 Penjualan
18 F12-2 Penjualan

22 A17 Pembelian 13 Rp 16,200,000.00

27 F12-3 Penjualan

29 G11 Pembelian 12 Rp 16,400,000.00

MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT BARANG SATUAN
2010
DES 1 Saldo Awal
6 F12-1 Penjualan
7 NK12-1 Retur Penjualan 1 -Rp 14,000,000.00
10 T-2205 Pembelian 10 Rp 12,500,000.00
11 NK-1 Retur Pembelian -2 -Rp 12,500,000.00
13 KN-01 Penjualan
18 F12-2 Penjualan

22 A17 Pembelian 15 Rp 12,600,000.00

27 F12-3 Penjualan

29 G11 Pembelian 11 Rp 12,400,000.00

 PT ANGKASA
INVENTORY CARD
NAME: IBM P-230 KODE: 1230P
PERIODE DESEMBER 2010

MASUK KELUAR

JUMLAH UNIT HARGA SATUAN JUMLAH UNIT

20
9 Rp 18,000,000.00 Rp 162,000,000.00 11
-Rp 36,000,000.00 13
Rp 176,000,000.00 24
-Rp 16,000,000.00 23
7 Rp 18,000,000.00 Rp 126,000,000.00 16
6 Rp 18,500,000.00 Rp 111,000,000.00 10
10
Rp 210,600,000.00 13
10 Rp 18,500,000.00 Rp 185,000,000.00
5 Rp 16,200,000.00 Rp 81,000,000.00 8
8
Rp 196,800,000.00 12

PT ANGKASA
INVENTORY CARD
NAME: Acer P-60 KODE: 460PC
PERIODE DESEMBER 2010

MASUK KELUAR
JUMLAH UNIT BARANG SATUAN JUMLAH UNIT
 16
7 Rp 14,000,000.00 Rp 98,000,000.00 9
-Rp 14,000,000.00 10
Rp 125,000,000.00 20
-Rp 25,000,000.00 18
8 Rp 14,500,000.00 Rp 116,000,000.00 10
4 Rp 15,000,000.00 Rp 60,000,000.00 6
6
Rp 189,000,000.00 15
6 Rp 15,000,000.00 Rp 90,000,000.00
4 Rp 12,600,000.00 Rp 50,400,000.00 11
11
Rp 136,400,000.00 11
 SALDO

HARGA SATUAN JUMLAH

Rp 16,000,000.00 Rp 320,000,000.00
Rp 18,000,000.00 Rp 198,000,000.00
Rp 18,000,000.00 Rp 234,000,000.00
Rp 16,000,000.00 Rp 384,000,000.00
Rp 16,000,000.00 Rp 368,000,000.00
Rp 18,000,000.00 Rp 288,000,000.00
Rp 18,500,000.00 Rp 185,000,000.00
Rp 18,500,000.00 Rp 185,000,000.00
Rp 16,200,000.00 Rp 210,600,000.00

Rp 16,200,000.00 Rp 129,600,000.00
Rp 16,200,000.00 Rp 129,600,000.00
Rp 16,400,000.00 Rp 196,800,000.00

SALDO
BARANG SATUAN JUMLAH
Rp 12,500,000.00 Rp 200,000,000.00
Rp 14,000,000.00 Rp 126,000,000.00
Rp 14,000,000.00 Rp 140,000,000.00
Rp 12,500,000.00 Rp 250,000,000.00
Rp 12,500,000.00 Rp 225,000,000.00
Rp 14,500,000.00 Rp 145,000,000.00
Rp 15,000,000.00 Rp 90,000,000.00
Rp 15,000,000.00 Rp 90,000,000.00
Rp 12,600,000.00 Rp 189,000,000.00

Rp 12,600,000.00 Rp 138,600,000.00
Rp 12,600,000.00 Rp 138,600,000.00
Rp 12,400,000.00 Rp 136,400,000.00