JURNAL PEMBELIAN
JURNAL UMUM
KETERANGAN REF
TGL
DEBIT KREDIT
200,000
200,000
DEBIT KREDIT
KAS POT PENJUALAN PIUTANG DGG PENJUALAN SERBA SERBI
550,000 550,000
2,716,000 84,000 2,800,000
1,000,000 1,000,000
5,000,000 5,000,000
DEBIT KREDIT
UTANG DAGANG PEMBELIAN SERBA SERBI POT PEMBELIAN
Perlengkapan kantor 220,000
peralatan 250,000
Biaya Listrik 570,000
14,000,000 280,000
beban Gaji 300,000
SERBA SERBI
KAS
220,000
250,000
570,000
13,720,000
300,000
POSTING KE BUKU BESAR
KAS
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 SALDO 15,200,000
des 4-Dec 550,000 15,750,000
10-Dec 2,800,000 18,550,000
28-Dec 1,000,000 19,550,000
30-Dec 5,000,000 24,550,000
1-Dec 220,000 24,330,000
14-Dec 250,000 24,080,000
20-Dec 570,000 23,510,000
21-Dec 13,720,000 9,790,000
25-Dec 300,000 9,490,000
PIUTANG DAGANG
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 SALDO 8,340,000
3-Dec 3,000,000 11,340,000
8-Dec 200,000 11,140,000
9-Dec 15,000,000 26,140,000
10-Dec 2,800,000 23,340,000
12-Dec 9,900,000 33,240,000
15-Dec 7,300,000 40,540,000
28-Dec 1,000,000 39,540,000
perlengkapan
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 1,200,000
des 1 220,000 1,420,000
peralatan
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 29,100,000
des 14 250,000 29,350,000
utang dagang
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 5,530,000
7-Dec 14,000,000 19,530,000
18-Dec 600,000 20,130,000
29-Dec 3,500,000 23,630,000
21-Dec 14,000,000 9,630,000
modal 191,200,000
penjualan
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 18,700,000
4-Dec 550,000 19,250,000
30-Dec 5,000,000 24,250,000
3-Dec 3,000,000 27,250,000
9-Dec 15,000,000 42,250,000
12-Dec 9,900,000 52,150,000
15-Dec 7,300,000 59,450,000
return penjualan
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 450,000
8-Dec 200,000 650,000
potongan penjualan
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 65,000
des 10 84,000 149,000
pembelian
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 13,200,000
7-Dec 14,000,000 27,200,000
18-Dec 600,000 27,800,000
29-Dec 3,500,000 31,300,000
return pembelian
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 240,000
pot pembelian
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 45,000
21-Dec 280,000 325,000
beban lat
270,000
beban gaji
Saldo
Tanggal Keterangan Ref Debit Kredit
D K
nov 30 550,000
25-Dec 300,000 850,000
beban bunga
195,000
urn pembelian
pembelian
BUKU PIUTANG DAGANG
darma wanita
3-Dec 3,000,000
10-Dec
8-Dec
ud makmur
9-Dec 15,000,000
toko cendana
12-Dec 9,900,000
toko abc
15-Dec 7,300,000
28-Dec
UD ZAITUN
DAFTAR SALDO PIUTANG DAGANG
PER 3I DES 2020
toko sehat
ud sentosa
Debit Kredit
15,000,000 18-Dec
Saldo
Kredit
Debit Kredit toko adidas
29-Dec
Saldo
Kredit
Debit Kredit
7,300,000
1,000,000 6,300,000
UD ZAITUN
DAFTAR SALDO UTANG DAGANG
PER 3I DES 2020
DEBET KREDIT
14,000,000 14,000,000
14,000,000 -
DEBET KREDIT
600,000
DEBET KREDIT
3,500,000
UD ZAITUN
NERACA SALDO
PER 3I DES 2020
kas 9,490,000
piutang dagang 39,540,000
persediaan barang dagang 37,000,000
iklan dibayar dimuka 800,000
perlengkapan 1,420,000
peralatan 29,350,000
akm penyus peralatan 230,000
kendaraan 110,000,000
akm depr kendaraan 425,000
utang dagang 9,630,000
modal 191,200,000
penjualan 59,450,000
return penjualan 650,000
potongan penjualan 149,000
pembelian 31,300,000
return pembelian 240,000
pot pembelian 325,000
beban lat 270,000
beban gaji 850,000
beban bunga 195,000
total 261,014,000 261,500,000
31-Dec ikhtisar Laba Rugi 37,000,000
Persediaan Barang Dagang
(persediaan barang dagang awal)
11,000,000
1,050,000
250,000
5,500,000
1,467,500
NERACA SALDO
D K
kas 9,490,000
piutang dagang 39,540,000
persediaan barang dagang 37,000,000
iklan dibayar dimuka 800,000
perlengkapan 1,420,000
peralatan 29,350,000
akm penyus peralatan 230,000
kendaraan 110,000,000
akm depr kendaraan 425,000
utang dagang 9,630,000
modal 191,200,000
penjualan 59,450,000
return penjualan 650,000
potongan penjualan 149,000
pembelian 31,300,000
return pembelian 240,000
pot pembelian 325,000
beban lat 270,000
beban gaji 850,000
beban bunga 195,000
total 261,014,000 261,500,000
ikhtisar lr
beban perlengkapan
utang gaji
beban penyusutan kendaraan
beban penyusutan peralatan
Jurnal penutup
PENJUALAN Rp 59,450,000
RETURN PEMBELIAN Rp 240,000
POTONGAN PEMBELIAN Rp 325,000
IKHTISAR L/R
S
MODAL
IKHTISAR LABA RUGI
AJP NSSD L/R
D K D K D K
Rp 9,490,000
Rp 39,540,000
Rp 11,000,000 Rp 37,000,000 Rp 11,000,000
Rp 800,000
Rp 1,050,000 Rp 370,000
Rp 29,350,000
1,467,500 Rp 1,697,500
Rp 110,000,000
5,500,000 Rp 5,925,000
Rp 9,630,000
Rp 191,200,000
Rp 59,450,000 Rp 59,450,000
Rp 650,000 Rp 650,000
Rp 149,000 Rp 149,000
Rp 31,300,000 Rp 31,300,000
Rp 240,000 Rp 240,000
Rp 325,000 Rp 325,000
Rp 270,000 Rp 270,000
Rp 250,000 Rp 1,100,000 Rp 1,100,000
Rp 195,000 Rp 195,000
Rp 60,015,000
Rp 650,000
Rp 149,000
Rp 31,300,000
Rp 270,000
Rp 1,100,000
Rp 195,000
Rp 1,050,000
Rp 5,500,000
Rp 1,467,500
NERACA
D K
Rp 9,490,000
Rp 39,540,000
Rp 11,000,000
Rp 800,000
Rp 370,000
Rp 29,350,000
Rp 1,697,500
Rp 110,000,000
Rp 5,925,000
Rp 9,630,000
Rp 191,200,000
Rp 250,000
Rp 200,550,000 Rp 208,702,500
Rp 8,152,500
Rp 208,702,500 Rp 208,702,500
LAPORAN LABA RUGI
Penjualan Rp 59,450,000
potongan penjualan -Rp 149,000
return penjualan -Rp 650,000
penjualan bersih Rp 58,651,000
hpp
persediaan BD Awal Rp 37,000,000
pembelian Rp 31,300,000
return pembelian -Rp 240,000
pot pembelian -Rp 325,000
pembelian bersih Rp 30,735,000
BTUD Rp 67,735,000
Persediaan BD Akhir Rp 11,000,000
HPP Rp 56,735,000
laba kotor Rp 1,916,000
AKTIVA
MODAL AWAL Rp 191,200,000 kas
RUGI BERSIH Rp 6,199,000 piutang dagang
PRIVE - persediaan barang dagang
MODAL AKHIR Rp 197,399,000 iklan dibayar dimuka
perlengkapan
peralatan
akm penyus peralatan
kendaraan
akm depr kendaraan
PASIVA
Rp 9,490,000 UTANG DAGANG Rp 9,630,000
Rp 39,540,000 modal Rp 197,399,000
Rp 11,000,000 utang gaji Rp 250,000
Rp 800,000
Rp 370,000
Rp 29,350,000
-Rp 1,697,500
Rp 110,000,000
-Rp 5,925,000
Rp 192,927,500 Rp 207,279,000