KODE NAMA AKUN POSISI KLASIFIKASI LAPORAN

111 Cash Debet Asset Lancar Neraca

112 Merchandise Inventory Debet Asset Lancar Neraca
113 Office Supplies Debet Asset Lancar Neraca
114 Store Supplies Debet Asset Lancar Neraca
121 Store Equipment Debet Asset Tidak Lancar Neraca
211 Account Payable Kredit Utang Lancar Neraca
311 Equity Kredit Ekuitas Neraca
411 Sales Kredit Income Laba Rugi
412 Sales Return Debet Income Laba Rugi
413 Purchase Debet Income Laba Rugi
414 Purchase Return Kredit Income Laba Rugi
511 Purchase Returns And Allowances Kredit Income Laba Rugi
 PT. GIBRAN RINJANI
PURCHASES JOURNAL
Periode : Juni

Debet
Tanggal No. INV Keterangan Ref.
Pembelian
Juni 1 PT. Himalaya 170,000
3 Fa. Jayagiri 140,000
113
114
9 Toko Bromo 114
11 Toko Semeru 121
17 PT. Fuji Internasional 280,000
22 Distributor Obral 113
26 PT. Krakatau 300,000
29 Distributor Obral 114

TOTAL 890,000
 RAN RINJANI
ASES JOURNAL
iode : Juni
HAL : 1
Debet Kredit
Nama Akun Nominal Utang Dagang
170,000 170,000
140,000 140,000
Office Supplies 15,000 15,000
Store Supplies 12,000 12,000
Store Supplies 18,000 18,000
Store Equipment 180,000 180,000
280,000 280,000
Office Supplies 24,000 24,000
300,000 300,000
Store Supplies 12,000 12,000

1,151,000 1,151,000
 PT. GIBRAN RINJANI
Jurnal Umum
Periode : Juni

Tanggal Akun dan Keterangan Kode Debet Kredit

Juni 6 Account Payable 211 50,000
Merchandise Inventory 112 50,000
( PT. Himalaya )
14 Account Payable 211 5,000
Store Supplies 114 5,000
( Toko Bromo )
20 Account Payable 211 45,000
Merchandise Inventory 112 45,000
( Fa. Jayagiri )
TOTAL 100,000 100,000
 REKAPITULASI PURCHASES JOURNAL
PERIODE : Juni

Keterangan Kode Debit Kredit

Merchandise Inventory 112 890,000 v
Office Supplies 113 39,000 v
Store Supplies 114 42,000 v
Store Equipment 121 180,000 v
Account Payable 211 1,151,000 v
Total 1,151,000 1,151,000

REKAPITULASI JURNAL UMUM

PERIODE : Juni

Keterangan Kode Debit Kredit

Account Payable 211 100,000 v
Merchandise Inventory 112 95,000 v
Store Supplies 114 5,000 v
Total 100,000 100,000
 PT. GIBRAN RINJANI
Buku Besar

Akun: Merchandise Inventory Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juni 31 Posting JKPb 890,000 890,000
31 Posting JU 95,000 985,000

PT. GIBRAN RINJANI

Buku Besar

Akun: Office Supplies Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juni 31 Posting JKPb 39,000 39,000
Juli 1 Posting 71,000 110,000

PT. GIBRAN RINJANI

Buku Besar

Akun: Store Supplies Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juni 31 Posting JKPb 42,000 42,000
31 Posting JU 5,000 47,000
Juli 1 Posting 92,000 139,000

PT. GIBRAN RINJANI

Buku Besar
Periode : Juli

Akun: Store Equipment Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juni 31 Posting JKPb 180,000 180,000
Juli 1 Posting 1,750,000 1,930,000

PT. GIBRAN RINJANI

Buku Besar
Periode : Juli

Akun: Account Payable Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juni 31 Posting JKPb 1,151,000
31 Posting JU 100,000
Juli 1 Posting 510,000

PT. GIBRAN RINJANI

Buku Besar
Periode : Juli

Akun: Purchase Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juli 1 Posting 9,850,000 9,850,000
9,850,000

PT. GIBRAN RINJANI

Buku Besar
Periode : Juli

Akun: Purchase Returns And Allowances Kode:

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
Juli 1 Posting 230,000
 112
Saldo
Kredit

113
Saldo
Kredit

114
Saldo
Kredit

121
Saldo
Kredit
 211
Saldo
Kredit
1,151,000
1,251,000
1,761,000

413
Saldo
Kredit

511
Saldo
Kredit
230,000
230,000