Tanggal setor : Rabu, 23 Februari 2022

Kelas : XII AK1

No Absen : 17
Nama : Ni Made Lianita sari

PT. JAYATAMA
HASIL ANALISIS JOURNAL

HASIL ANALISIS
NO TANGGAL NO JURNAL ANALISIS KARTU
URUT TRANSAKSI BUKTI YANG DITUJU SEDIAAN
KETERANGAN REFF DEBET KREDIT
1 01/12/2021 01/BKK Jurnal Accrued Expanse 21201 Rp. 31.250.000 -
Pengeluaran Kas Cash In Bank 11101 - Rp. 31.250.000
(Pembayaran Gaji Kryawan)

2 02/12/2021 01/BKM Jurnal Cash In Bank 11101 Rp. 1.875.000 -

Penerimaan Kas Other Receivable 11203 - Rp. 1.875.000
(Pelunasan Piutang karyawan)

3 04/12/2021 02/BKK Jurnal Acoount Payable 21201 Rp. 316.098.750 -

Pengeluaran Kas Cash In bank 11101 - Rp. 316.098.750
(PT. Andara)

4 05/12/2021 01/UKK Jurnal kas Kecil Office Supplies 11302 Rp. 1.218.750 -
Petty cash 11102 - Rp. 1.218.750
(Pembelian Perlengkapan)

5 06/12/2021 71/PJ Jurnal Penjualan Account Receivable 11201 Rp. 298.712.500 - Mutasi Out (Keluar) :
Vat Out 21204 - Rp. 26.337.500 1. LJ.1P
Sales Of Marchandise 41101 - Rp. 263.375.000 • Quantity : 20
(Toko Lavender) • Price : Rp. 4.062.500
• Ammount : Rp.
Jurnal Umum Cost Of Good Sold 51101 Rp. 188.125.000 - 81.250.000
Marchandise Inventory 11301 - Rp. 188.125.000 2. LP.2J
(Toko Lavender)
 • Quantity : 18
• Price : Rp. 5.937.500
• Ammount : Rp.
106.875.000

6 07/12/2021 02/BKM Jurnal Cash In Bank 11101 Rp. 244.773.375 -

Penerimaan Kas Account Receivable 11201 - Rp. 244.773.375
(Toko Armida)

7 08/02/2021 01/Nk Jurnal Umum Sakes Return 41103 Rp. 14.000.000 - Mutasi Out (Keluar) :
VAT Out 21204 Rp. 1.4000.000 - 1. LJ.1P
Account receivable 11201 - Rp. 15.400.000 • Quantity : 1
• Price : Rp. 4.062.500
Merchandise Inventory 11301 Rp. 10.000.000 - • Ammount : Rp. 4.062.500
Cost Of good Sold 51101 - Rp. 10.000.000 2. LP.2J
(Toko Lavender) • Quantity : 1
• Price : Rp. 5.937.500
• Ammount : Rp. 5.937.500

8 09/12/2021 124/AN Jurnal Pembelian Merchandise incentory 11301 Rp. 246.060.000 - Mutasi In (Masuk) :
VAT In 11401 Rp. 24.606.000 - 1. LJ.1P
Account Payable 21201 - Rp. 270.666.000 • Quantity : 24
(PT. Andara) • Price : Rp. 4.065.000
• Ammount : Rp.
97.560.000
2. LP.2J
• Quantity : 25
• Price : Rp. 5.940.000
• Ammount : Rp.
148.500.000

9 10/12/2021 03/BKK Jurnal Bank Loans 22101 Rp. 9.000.000 -

Pengeluaran Kas Interens expanse 91101 Rp. 4.950.000 -
Cash In Bank 11101 - Rp. 13.950.000
(Pembayaran angsuran bank)

10 11/12/2021 02/UKK Jurnal kas kecil Electricity, Telphone & Wather 61111 Rp. 625.000 -
Expanse 11102 - Rp. 625.000
Petty cash
(Pembayaran Listrik)
11 13/12/2021 03/BKM Jurnal Cash in bank 11101 Rp. 228.112.500 -
penerimaan kas Account Receaivable 11201 - Rp. 228.112.500
(Toko lavender)

12 14/12/2021 04/BKM Jurnal Cash In bank 11101 Rp. 203.568.750 -

penerimaan kas Account receivable 11201 - Rp. 203.568.750
(Toko Marvello)

13 15/12/2021 72/PJ Jurnal Penjualan Account Receivable 11201 Rp. 224.743.750 - Mutasi Out (Keluar) :
VAT Out 21204 - Rp. 20.431.250 1. LJ.1P
Sales Of Marchandise 41101 - Rp. 204.312.500 • Quantity : 14
(Toko Marvello) • Price : Rp. 4.063.700
• Ammount : Rp.
Jurnal Umum Cost Of Good sold 51101 RP. 145.973.050 - 56.891.800
Merchandise inventory 11301 - Rp. 145.973.050 2. LP.2J
(Toko Marvello) • Quantity : 15
• Price : Rp. 5.938.750
• Ammount : Rp.
89.081.000

14 17/12/2021 04/BKK Jurnal Account Payable 21201 Rp. 297.343.750 -

Pengeluaran Kas Cash In bank 11101 - Rp. 297.343.750
(PT. Dhirama)

15 19/12/2021 05/BKK Jurnal Electricity, telephone & Wather 61111 Rp. 2.625.000 -
Pengeluaran Expanse 11101 - Rp. 2.625.000
Cash in bank
(Pln, PDAM & telephone)

16 20/12/2021 089/Dr Jurnal Pembelian Marchandise inventory 11301 Rp. 186.649.500 - Mutasi In (Masuk) :
VAT IN 11401 Rp. 18.664950 - 1. LJ.1P
Account Payable 21201 - Rp. 205.314.450 • Quantity : 24
(PT. Dhirama) • Price : Rp. 4.063.000
• Ammount : Rp.
97.512.000
2. LP.2J
• Quantity : 15
• Price : Rp. 5.942.500
• Ammount : Rp.
89.137.500
17 21/12/2021 01/BM Jurnal Umum Uncollectable Account 61102 Rp. 7.546.000 -
Alloance For Doubtful Debt 11202 Rp. 154.000 -
Account Receivable 11201 - Rp. 7.700.000
(Penghapusan Piutang Toko Berlian)

18 22/12/2021 01/Nd Jurnal Umum Account Payable 21201 Rp. 22.012.100 - Mutasi In (Masuk) :
Marchandise Inventory 11301 - Rp. 20.011.000 1. LJ.1P
Vat In 11401 - Rp. 2.001.100 • Quantity : -2
(Retur pembelian PT. Dhirama) • Price : Rp. 4.063.000
• Ammount : -Rp. 8.126.000
2. LP.2J
• Quantity : -2
• Price : Rp. 5.942.500
• Ammount : -Rp.
11.885.000

19 23/12/2021 03/UKK Jurnal Kas Kecil Maintenances Expanse 61101 Rp. 650.000 -
Patty cash 11102 - Rp. 650.000
(Perbaikan lantai Toko)

20 24/12/2021 73/PJ Jurnal Penjualan Account receivable 11201 Rp. 289.71.500 - Mutasi Out (Keluaer) :
Vat in 11401 - Rp. 26.337.500 1. LJ.1P
Sales of Marchandise 41101 - Rp. 263.375.000 • Quantity : 20
(Toko Armida) • Price : Rp. 4.063.434
• Ammount : Rp.
Jurbal Umum Cost of Good Sold 51101 Rp. 188.184.450 - 81.268.680
Marchandise Inventory 11301 - Rp. 188.184.450 2. LP.2J
(Toko Armida) • Quantity : 25
• Price : Rp. 5.940.000
• Ammount : Rp.
148.500.000

21 25/12/2021 04/UKK Jurnal kas Kecil Newspaper & Tabloid Expanse 61106 Rp. 500.000 -
Petty Cash 11102 - Rp. 500.000
(Percetakan livana)

22 26/12/2021 130/An Jurnal pembelian Marchandise Inventory 11301 Rp. 135.050.000 - Mutasi In (Masuk) :
Vat in 11401 Rp. 13.505.000 - 1. LJ.1P
Account Payable 21201 - Rp. 148.555.000 • Quantity : 10
(PT. Andara) • Price : Rp. 4.025.000
 • Ammount : Rp.
40.250.000
2. LP.2J
• Quantity : 16
• Price : Rp. 5.925.000
• Ammount : Rp.
94.800.000

23 27/12/2021 05/UKK Jurnal Kas Kecil Office Supplies 11302 Rp.1.000.000 -

Petty cash 11102 - Rp. 1.000.000
(Pembelian Perlengkapan)

24 28/12/2021 05/BKM Jurnal Cash in bank 11101 Rp. 274.312.500 -

penerimaan kas Account Payable 21201 - Rp. 274.312.500
(Toko Lavender)

25 30/12/2021 06/BKK Jurnal Petty Cash 11102 RP. 3.993.750 -

Pengeluaran Kas Cash In Bank 11101 - Rp. 3.993.750
(Pengisian Kembali Kas Kecil)

26 31/12/2021 07/BKK Jurnal Account Payable 21201 Rp. 270.666.000 -

Pengeluaran kas Cash In bank 11101 - Rp. 270.666.000
(PT. Andara)