PT.

Makmur Sentosa
Jurnal Umum
periode Maret 2012
Metode perpetual
tanggal transaksi ref debet kredit
4/1/2012 persediaan 36,000,000
utang dagang 36,000,000
4/3/2012 perlengkapan kantor 3,700,000
kas 3,700,000
4/6/2012 piutang dagang 46,000,000
penjualan 46,000,000
hpp 38,000,000
persediaan 38,000,000
4/7/2012 beban listrik, air, dan telepon 4,900,000
kas 4,900,000
4/8/2012 kas 52,000,000
potongan penjualan 1,000,000
penjualan 53,000,000
hpp 42,000,000
persedian 42,000,000
4/9/2012 utang 22,000,000
kas 22,000,000
4/12/2012 perlengkapan kantor 4,100,000
kas 4,100,000
4/17/2012 persediaan 35,000,000
kas 33,000,000
potongan penjualan 2,000,000
4/18/2012 beban iklan 2,200,000
kas 2,200,000
19/4//2012 beban angkut penjualan 1,500,000
kas 1,500,000
4/22/2012 beban bunga 1,500,000
kas 1,500,000
4/23/2012 beban gaji 4,700,000
kas 4,700,000
total 294,600,000 294,600,000
ntosa
m
2012
 PT. Makmur Sentosa
Jurnal Umum
periode Maret 2012

Metode periodik
tanggal transaksi ref debet
4/1/2012 pembelian 36,000,000
utang dagang
4/3/2012 perlengkapan kantor 3,700,000
kas
4/6/2012 piutang dagang 46,000,000
penjualan

4/7/2012 beban listrik, air, dan telepon 4,900,000

kas
4/8/2012 kas 52,000,000
potongan penjualan 1,000,000
penjualan

4/9/2012 utang 22,000,000

kas
4/12/2012 perlengkapan kantor 4,100,000
kas
4/17/2012 pembelian 35,000,000
kas
potongan penjualan
4/18/2012 beban iklan 2,200,000
kas
19/4//2012 beban angkut penjualan 1,500,000
kas
4/22/2012 beban bunga 1,500,000
kas
4/23/2012 beban gaji 4,700,000
kas
total 214,600,000
PT. Makmur Sentosa
Jurnal Umum
periode Maret 2012

kredit

36,000,000

3,700,000

46,000,000

4,900,000

53,000,000

22,000,000

4,100,000

33,000,000
2,000,000

2,200,000

1,500,000

1,500,000

4,700,000
214,600,000
 PT. Makmur Sentosa
buku besar
periode Maret 2012
kas
Tgl/No Ref Debet Kredit
1.4. Saldo Awal 155,000,000
3.4 Perlengkapan 3,700,000
7.4 Beban listrik, air dan telpon 4,900,000
8.4 Penjualan 52,000,000
9.4 Utang 22,000,000
12.4 Perlengkapan 4,100,000
17.4 Persediaan 33,000,000
18.4 Beban iklan 2,200,000
19.4 Beban angkut penjualan 1,500,000
22.4 Beban bunga 1,500,000
28.4 Beban gaji 4,700,000

Piutang Usaha
Tgl/No Ref Debet Kredit
1.4 Saldo awal 178,000,000
6.4 Penjualan 46,000,000

Persediaan
Tgl/No Ref Debet Kredit
1.4 Saldo awal 82,000,000
1.4 Hutang 36,000,000
6.4 Penjualan 38,000,000
8.4 Penjualan 1,000,000
8.4 Penjualan 42,000,000
17.4 Kas 35,000,000
17.4 Pembelian 2,000,000

Perlengkapan Kantor
Tgl/No Ref Debet Kredit
1.4 Saldo awal 12,000,000
3.4 Kas 3,700,000
12.4 Kas 4,100,000

Aset Tetap
Tgl/No Ref Debet Kredit
1.4 Saldo awal 438,000,000

Akumulasi Penyusutan
Tgl/No Ref Debet Kredit
1.4 Saldo awal 64,000,000

Utang Usaha
Tgl/No Ref Debet Kredit
1.4 Saldo awal 125,000,000
1.4 Persediaan 36,000,000
9.4 Kas 22,000,000

Utang Bank
Tgl/No Ref Debet Kredit
1.4 Saldo awal 330,000,000

Modal Saham
Tgl/No Ref Debet Kredit
1.4 Saldo awal 250,000,000

Laba ditahan
Tgl/No Ref Debet Kredit
1.4 Saldo awal 96,000,000

Beban listrik, air & telpon

Tgl/No Ref Debet Kredit
7.4 Kas 4,900,000

Beban Iklan
Tgl/No Ref Debet Kredit
18.4 Kas 2,200,000

Beban Angkut Penjualan

Tgl/No Ref Debet Kredit
19.4 Kas 1,500,000
Beban Bunga
Tgl/No Ref Debet Kredit
22.4 Kas 1,500,000

Beban Gaji
Tgl/No Ref Debet Kredit
28.4 Kas 4,700,000

Pembelian
Tgl/No Ref Debet Kredit

Harga Pokok Penjualan

Tgl/No Ref Debet Kredit
6.4 Penjualan 38,000,000
8.4 Penjualan 42,000,000

Penjualan
Tgl/No Ref Debet Kredit
6.4 Piutang 46,000,000
8.4 Kas 53,000,000

total 1,159,600,000 1,159,600,000

Makmur Sentosa
buku besar
ode Maret 2012

Saldo

151,300,000
146,400,000
198,400,000
176,400,000
172,300,000
139,300,000
137,100,000
135,600,000
134,100,000
129,400,000

Saldo

224,000,000

Saldo
82,000,000
118,000,000
 80,000,000
81,000,000
39,000,000
74,000,000
72,000,000

Saldo

15,700,000
19,800,000

Saldo
438,000,000

Saldo
64,000,000

Saldo

161,000,000
139,000,000

Saldo
 330,000,000

Saldo
250,000,000

Saldo
96,000,000

Saldo
4,900,000

Saldo
2,200,000

Saldo
1,500,000
Saldo
1,500,000

Saldo
4,700,000

Saldo

Saldo

80,000,000

Saldo

99,000,000