Jurnal Perpetual PT Semanan Asri Debit Credit Debit Credit

2-Apr Store Equipment 540,000 15-Apr Pembelian 4,500,000

PPN Masukan 54,000 PPN Masukan 450,000
Hutang Dagang 594,000 Biaya Angkut 25,000
5-Apr Service Suplies 250,000 Hutang Dagang 4,975,000
Bank BCA 250,000 20-Apr Piutang Dagang 1,100,000
6-Apr Tidak Jurnal Pendapatan jasa 1,000,000
7-Apr Beban Iklan 300,000 PPN Keluaran 100,000
Bank BCA 300,000 21-Apr Hutang Dagang 1,500,000
8-Apr Pembelian 1,602,500 Bank BCA 1,400,000
PPN Masukan 160,250 Diskon Pembelian 100,000
Biaya Angkut 50,000 25-Apr Bank BCA 500,000
Hutang Dagang 1,812,750 Cash 500,000
10-Apr Biaya Entertainment 150,000 27-Apr Cash 750,000
Cash 150,000 Bank BCA 750,000
12-Apr Piutang Dagang 6,160,000 28-Apr Beban Gaji 800,000
Penjualan 5,600,000 Cash 800,000
PPN Keluaran 560,000
30-Apr Beban Perlengkapan 920,000
Perlengkapan 920,000
12-Apr Cash 1,200,000 30-Apr Beban Penyusutan store equip 29,500
Deposit For Customer(DP) 1,200,000 Acc.Depr. Store Equip 29,500

13-Apr Bank BCA 350,000

Diskon Penjualan 10,000
Piutang Dagang 360,000
Jurnal Periodical PT Semanan Asri Neraca Saldo Adj 1 Neraca Stlah Adj 1 HPP / Adj 2 Neraca stlah Adj 2
Tanggal Keterangan Debit Credit Balance Keterangan Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
2-Apr Store Equipment 540,000 540,000 Cash 2,900,000 2,900,000 2,900,000 Persediaan Brg Dg (Kartu Stock)
2-Apr PPN Masukan 54,000 54,000 Bank BCA 2,950,000 2,950,000 2,950,000 SA Persediaan 6,600,000
2-Apr Hutang Dagang (594,000) (594,000) Piutang Dagang 7,860,000 7,860,000 7,860,000 Pembelian 6,102,500 1
5-Apr Service Suplies 250,000 250,000 Persediaan Brg Dg 6,600,000 6,600,000 6,102,500 2,564,000 10,138,500 Brg siap jual 12,702,500
5-Apr Bank BCA (250,000) (250,000) Service Suplies 1,150,000 920,000 230,000 230,000 Terjual 2,564,000
6-Apr Tidak Jurnal - Store Equipment 3,540,000 3,540,000 3,540,000 Barang Sisa 10,138,500
7-Apr Beban Iklan 300,000 300,000 Acc.Depr. Store Equip 300,000 29,500 329,500 329,500
7-Apr Bank BCA (300,000) (300,000) PPN Masukan 664,250 664,250 664,250 Harga Pokok Penjualan
8-Apr Pembelian 1,602,500 1,602,500 Hutang Dagang 10,981,750 10,981,750 10,981,750 Saldo Awal PSD 6,600,000
8-Apr PPN Masukan 160,250 160,250 Hutang Bank Mandiri 4,500,000 4,500,000 4,500,000 Pembelian 6,102,500
8-Apr Biaya Angkut 50,000 50,000 Deposit For Customer(DP) 1,200,000 1,200,000 1,200,000 Diskon Pembelian (100,000)
Hutang Dagang (1,812,750) (1,812,750) PPN Keluaran 660,000 660,000 660,000 Biaya Angkut 75,000
10-Apr Biaya Entertainment 150,000 150,000 Common Stock 6,000,000 6,000,000 6,000,000 Retur Pembelian
10-Apr Cash (150,000) (150,000) Premium on common stock 1,000,000 1,000,000 1,000,000 Pembelian Bersih 6,077,500
12-Apr Piutang Dagang 6,160,000 6,160,000 laba ditahan 1,760,000 1,760,000 1,760,000 Brg Siap Jual 12,677,500
12-Apr Penjualan (5,600,000) (5,600,000) Penjualan 5,600,000 5,600,000 5,600,000 Saldo Akhir PSD 10,138,500
12-Apr PPN Keluaran (560,000) (560,000) Pendapatan jasa 1,000,000 1,000,000 1,000,000 Harga Pokok Penjualan 2,539,000
12-Apr Cash 1,200,000 1,200,000 Diskon Penjualan 10,000 10,000 10,000
Deposit For Customer(DP) (1,200,000) (1,200,000) Pembelian 6,102,500 6,102,500 6,102,500 - Persediaan Brg Dg 6,102,500
13-Apr Bank BCA 350,000 350,000 Diskon Pembelian 100,000 100,000 100,000 - Pembelian 6,102,500
13-Apr Diskon Penjualan 10,000 10,000 Biaya Angkut 75,000 75,000 75,000 -
13-Apr Piutang Dagang (360,000) (360,000) Biaya Harga Pokok Penjualan 2,564,000 25,000 2,539,000 HPP / Biaya Pokok Penjualan 2,564,000
15-Apr Pembelian 4,500,000 4,500,000 Biaya Entertainment 150,000 150,000 150,000 Persediaan Brg Dagang 2,564,000
15-Apr PPN Masukan 450,000 450,000 Beban Gaji 800,000 800,000 800,000
15-Apr Biaya Angkut 25,000 25,000 Beban Iklan 300,000 300,000 300,000 Diskon Pembelian 100,000
Hutang Dagang (4,975,000) (4,975,000) Beban Perlengkapan 920,000 920,000 920,000 Biaya Angkut 75,000
20-Apr Piutang Dagang 1,100,000 1,100,000 Beban Penyusutan Store Equip 29,500 29,500 29,500 HPP / Biaya Pokok Penjualan 25,000
20-Apr Pendapatan jasa (1,000,000) (1,000,000)
20-Apr PPN Keluaran (100,000) (100,000) Total 33,101,750 33,101,750 949,500 949,500 33,131,250 33,131,250 8,766,500 8,766,500 33,031,250 33,031,250
21-Apr Hutang Dagang 1,500,000 1,500,000 - -
21-Apr Bank BCA (1,400,000) (1,400,000)
21-Apr Diskon Pembelian (100,000) (100,000)
25-Apr Bank BCA 500,000 500,000
25-Apr Cash (500,000) (500,000)
27-Apr Cash 750,000 750,000
27-Apr Bank BCA (750,000) (750,000)
28-Apr Beban Gaji 800,000 800,000
28-Apr Cash (800,000) (800,000)
Cash 2,400,000 2,400,000
Bank BCA 4,800,000 4,800,000
Piutang Dagang 960,000 960,000
Persediaan BrgDg 6,600,000 6,600,000
Service Suplies 900,000 900,000
Store Equipment 3,000,000 3,000,000
Acc.Depr. Store Equip (300,000) (300,000)
Hutang Dagang (5,100,000) (5,100,000)
Hutang Bank Mandiri (4,500,000) (4,500,000)
Common Stock (6,000,000) (6,000,000)
Premium on common stock (1,000,000) (1,000,000)
laba ditahan (1,760,000) (1,760,000)