PT ESTU SEJAHTERA

BUKU HARIAN
PERIODE DESEMBER 2020
Tanggal Kode Akun Keterangan Debit Kredit
1-1102 Piutang Dagang 42,900,000
02-Dec 4-1100 Penjualan Barang Dagangan 39,000,000
2-1103 PPN Keluaran 3,900,000
5-1100 Harga Pokok Penjualan 36,000,000
02-Dec
1-1105 Persediaan Barang Dagang 36,000,000
1-1105 Persediaan Barang Dagang 79,500,000
02-Dec 1-1107 PPN Masukan 7,950,000
2-1100 Hutang Dagang 87,450,000
1-1102 Piutang Dagang 18,700,000
03-Dec 4-1100 Penjualan Barang Dagangan 17,000,000
2-1103 PPN Keluaran 1,700,000
5-1100 Harga Pokok Penjualan 14,500,000
03-Dec
1-1105 Persediaan Barang Dagang 14,500,000
1-1100 Kas di Bank 56,100,000
04-Dec 4-1100 Penjualan Barang Dagangan 51,000,000
2-1103 PPN Keluaran 5,100,000
5-1100 Harga Pokok Penjualan 43,500,000
04-Dec
1-1105 Persediaan Barang Dagang 43,500,000
1-1105 Persediaan Barang Dagang 145,000,000
05-Dec 1-1107 PPN Masukan 14,500,000
1-1100 Kas di Bank 159,500,000
1-1102 Piutang Dagang 37,400,000
07-Dec 4-1100 Penjualan Barang Dagangan 34,000,000
2-1103 PPN Keluaran 3,400,000
5-1100 Harga Pokok Penjualan 29,000,000
07-Dec
1-1105 Persediaan Barang Dagang 29,000,000
1-1102 Piutang Dagang 112,750,000
08-Dec 4-1100 Penjualan Barang Dagangan 102,500,000
2-1103 PPN Keluaran 10,250,000
5-1100 Harga Pokok Penjualan 90,000,000
08-Dec
1-1105 Persediaan Barang Dagang 90,000,000
1-1100 Kas di Bank 66,836,000
08-Dec 4-1102 Potongan Penjualan 1,364,000
1-1102 Piutang Dagang 68,200,000
1-1105 Persediaan Barang Dagang 72,000,000
08-Dec 1-1107 PPN Masukan 7,200,000
2-1100 Hutang Dagang 79,200,000
1-1102 Piutang Dagang 59,400,000
08-Dec 4-1100 Penjualan Barang Dagangan 54,000,000
2-1103 PPN Keluaran 5,400,000
5-1100 Harga Pokok Penjualan 43,500,000
08-Dec
1-1105 Persediaan Barang Dagang 43,500,000
 1-1102 Piutang Dagang 79,200,000
09-Dec 4-1100 Penjualan Barang Dagangan 72,000,000
2-1103 PPN Keluaran 7,200,000
5-1100 Harga Pokok Penjualan 58,000,000
09-Dec
1-1105 Persediaan Barang Dagang 58,000,000
1-1102 Piutang Dagang 48,400,000
10-Dec 4-1100 Penjualan Barang Dagangan 44,000,000
2-1103 PPN Keluaran 4,400,000
5-1100 Harga Pokok Penjualan 36,000,000
10-Dec
1-1105 Persediaan Barang Dagang 36,000,000
1-1102 Piutang Dagang 121,000,000
11-Dec 4-1100 Penjualan Barang Dagangan 110,000,000
2-1103 PPN Keluaran 11,000,000
5-1100 Harga Pokok Penjualan 72,500,000
11-Dec
1-1105 Persediaan Barang Dagang 72,500,000
1-1102 Piutang Dagang 48,400,000
12-Dec 4-1100 Penjualan Barang Dagangan 44,000,000
2-1103 PPN Keluaran 4,400,000
5-1100 Harga Pokok Penjualan 29,000,000
12-Dec
1-1105 Persediaan Barang Dagang 29,000,000
1-1102 Piutang Dagang 48,400,000
15-Dec 4-1100 Penjualan Barang Dagangan 44,000,000
2-1103 PPN Keluaran 4,400,000
5-1100 Harga Pokok Penjualan 36,000,000
15-Dec
1-1105 Persediaan Barang Dagang 36,000,000
1-1102 Piutang Dagang 24,750,000
17-Dec 4-1100 Penjualan Barang Dagangan 22,500,000
2-1103 PPN Keluaran 2,250,000
5-1100 Harga Pokok Penjualan 18,000,000
17-Dec
1-1105 Persediaan Barang Dagang 18,000,000
1-1105 Persediaan Barang Dagang 64,000,000
22-Dec 1-1107 PPN Masukan 6,400,000
2-1100 Hutang Dagang 70,400,000
1-1105 Persediaan Barang Dagang 72,000,000
25-Dec 1-1107 PPN Masukan 7,200,000
2-1100 Hutang Dagang 79,200,000
1-1102 Piutang Dagang 66,000,000
27-Dec 4-1100 Penjualan Barang Dagangan 60,000,000
2-1103 PPN Keluaran 6,000,000
5-1100 Harga Pokok Penjualan 46,500,000
27-Dec
1-1105 Persediaan Barang Dagang 46,500,000
1-1102 Piutang Dagang 22,000,000
27-Dec 4-1100 Penjualan Barang Dagangan 20,000,000
2-1103 PPN Keluaran 2,000,000
5-1100 Harga Pokok Penjualan 16,000,000
27-Dec
1-1105 Persediaan Barang Dagang 16,000,000
 1-1102 Piutang Dagang 48,400,000
31-Dec 4-1100 Penjualan Barang Dagangan 44,000,000
2-1103 PPN Keluaran 4,400,000
5-1100 Harga Pokok Penjualan 36,000,000
31-Dec
1-1105 Persediaan Barang Dagang 36,000,000
6-1109 Beban Depresiasi Gedung 812,500
31-Dec
1-2102 Akumulasi Penyusutan Gedung 812,500
6-1110 Beban Depresiasi Kendaraan 3,000,000
31-Dec
1-2104 Akumulasi Penyusutan Kendaraan 3,000,000
6-1111 Beban Depresiasi Peralatan 1,000,000
31-Dec
1-2106 Akumulasi Penyusutan Peralatan 1,000,000
1,987,062,500 1,987,062,500
 BUKU KAS BANK
PT ESTU Sejahtera
Rawageni Rt.04 Rw.01, No.76
Telp. (021) 77202121

Tgl No. Bukti Keterangan Debit Kredit Saldo

Des 2020 1 - Saldo Awal 250,600,750
4 - Penjualan Tunai Ke Toko Raharjo 56,100,000 306,700,750
5 - Pembelian Tunai dari PT Puspo 159,500,000 147,200,750
8 - Pembayaran Piutang PT Ayya 66,836,000 214,036,750
JUMLAH 122,936,000 159,500,000 214,036,750
 PT ESTU SEJAHTERA
JURNAL PENJUALAN
DESEMBER 2020
Invoice Debit Kredit
Tanggal Description Ref
No. Account Receivable Cost of Goods Sold Sales of Merchandise PPN Outcome Freight Collected Merchandise
Des. 2 - Toko Nabila 42,900,000 36,000,000 39,000,000 3,900,000 36,000,000
3 - Toko Nabila 18,700,000 14,500,000 17,000,000 1,700,000 14,500,000
7 - Toko Zhafa 37,400,000 29,000,000 34,000,000 3,400,000 29,000,000
8 - Toko Nabila 112,750,000 90,000,000 102,500,000 10,250,000 90,000,000
8 - Toko Raharjo 59,400,000 43,500,000 54,000,000 5,400,000 43,500,000
9 - Toko Nabila 79,200,000 58,000,000 72,000,000 7,200,000 58,000,000
10 - Toko Raharjo 48,400,000 36,000,000 44,000,000 4,400,000 36,000,000
11 - Toko Zhafa 121,000,000 72,500,000 110,000,000 11,000,000 72,500,000
12 - Toko Nabila 48,400,000 29,000,000 44,000,000 4,400,000 29,000,000
15 - Toko Zhafa 48,400,000 36,000,000 44,000,000 4,400,000 36,000,000
17 - Toko Raharjo 24,750,000 18,000,000 22,500,000 2,250,000 18,000,000
27 - Toko Nabila 66,000,000 46,500,000 60,000,000 6,000,000 46,500,000
27 - Toko Raharjo 22,000,000 16,000,000 20,000,000 2,000,000 16,000,000
31 - Toko Zhafa 48,400,000 36,000,000 44,000,000 4,400,000 36,000,000
 PT ESTU SEJAHTERA
JURNAL PENERIMAAN KAS
DESEMBER 2020
Invoice Debit Kredit
Tanggal Description Ref
No. Cash In Bank Sales Discount Acc. No Amount Account Receivable Acc. No Amount
Des. 8 - PT Ayya 66,836,000 1,364,000 68,200,000

PT ESTU SEJAHTERA
JURNAL PENGELUARAN KAS
DESEMBER 2020
Invoice Debit Kredit
Tanggal Description Ref
No. Account Payable Acc. No Amount
Cash In Bank Acc. No Amount
Des. -
-
 PT ESTU SEJAHTERA
JURNAL PEMBELIAN
DESEMBER 2020
Invoice Debit Kredit
Tanggal Description Ref
No. Merchandise Inventory PPN Income Freight Paid Account Payable
Des. 2 - PT Aldino 79,500,000 7,950,000 87,450,000
8 - PT Puspo 72,000,000 7,200,000 79,200,000
22 - PT Amika 64,000,000 6,400,000 70,400,000
25 - PT Puspo 72,000,000 7,200,000 79,200,000
 PT ESTU SEJAHTERA
JURNAL UMUM
PERIODE DESEMBER 2020
Date Doc. No Description Ref. Debit Kredit
Kas di Bank 56,100,000
Des. 4 - Penjualan Barang Dagangan 51,000,000
PPN Keluaran 5,100,000
Persediaan Barang Dagang 145,000,000
5 - PPN Masukan 14,500,000
Kas di Bank 159,500,000
215,600,000 215,600,000
 KARTU HUTANG
PT ALDINO
Jl Srikandi 81, Jakarta
Telp. (021) 6756734
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 94,600,000
2 - Pembelian Barang Dagang 87,450,000 182,050,000

KARTU HUTANG
PT PUSPO
Jl Mahakam 32, Jakarta
Telp. (021) 5467893
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 90,200,000
8 - Pembelian Barang Dagang 79,200,000 169,400,000
25 - Pembelian Barang Dagang 79,200,000 248,600,000

KARTU HUTANG
PT AMIKA
Jl Adipura, Jakarta
Telp. (021) 77456322
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 74,800,000
22 - Pembelian Barang Dagang 70,400,000 145,200,000

REKAPITULASI MUTASI BUKU HUTANG

Mutasi
Supplier Saldo Awal Saldo
Debit Kredit
PT Aldino 94,600,000 87,450,000 182,050,000
PT Puspo 90,200,000 158,400,000 248,600,000
PT Amika 74,800,000 70,400,000 145,200,000
 KARTU PIUTANG
Toko Nabila
Jl. Kancil No.77, Jakarta
Telp. (021) 52555434
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 96,800,000
2 - Penjualan Barang Dagang 42,900,000 139,700,000
3 - Penjualan Barang Dagang 18,700,000 158,400,000
8 - Penjualan Barang Dagang 112,750,000 271,150,000
9 - Penjualan Barang Dagang 79,200,000 350,350,000
12 - Penjualan Barang Dagang 48,400,000 398,750,000
27 - Penjualan Barang Dagang 66,000,000 464,750,000

KARTU PIUTANG
Toko Raharjo
Jl. Sriwijaya No. 8, Jakarta
Telp. (021) 6456544
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 91,300,000
8 - Penjualan Barang Dagang 59,400,000 150,700,000
10 - Penjualan Barang Dagang 48,400,000 199,100,000
17 - Penjualan Barang Dagang 24,750,000 223,850,000
27 - Penjualan Barang Dagang 22,000,000 245,850,000

KARTU PIUTANG
Toko Zhafa
Jl. Sempol No. 18, Jakarta
Telp. (021) 6755456
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 140,800,000
7 - Penjualan Barang Dagang 37,400,000 178,200,000
11 - Penjualan Barang Dagang 121,000,000 299,200,000
15 - Penjualan Barang Dagang 48,400,000 347,600,000
31 - Penjualan Barang Dagang 48,400,000 396,000,000

KARTU PIUTANG
Toko Ayya
Jl. Bintang No. 99, Jakarta
Telp. (021) 5894132
Tgl No. Bukti Keterangan Debit Kredit Saldo
Des. 1 - Saldo Awal 68,200,000
8 - Pelunasan Seluruh Piutang 68,200,000 -
 REKAPITULASI MUTASI BUKU PIUTANG
Mutasi
Supplier Saldo Awal Saldo
Debit Kredit
Toko Nabila 96,800,000 367,950,000 464,750,000
Toko Raharjo 91,300,000 154,550,000 245,850,000
Toko Zhafa 140,800,000 255,200,000 396,000,000
Toko Ayya 68,200,000 68,200,000 -
 PT ESTU SEJAHTERA
KARTU PERSEDIAAN
PERIODE DESEMBER 2020

BAC 07VD AC 400 Watt

Inoive IN OUT Balance
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount
Desember 1 - Persediaan Awal 40 2,900,000 116,000,000
2 - Pembelian 15 Unit 15 2,900,000 43,500,000 55 2,900,000 159,500,000
3 - Penjualan 5 Unit 5 2,900,000 14,500,000 50 2,900,000 145,000,000
3 - Penjualan 15 Unit 15 2,900,000 43,500,000 35 2,900,000 101,500,000
5 - Pembelian 50 Unit 50 2,900,000 145,000,000 85 2,900,000 246,500,000
7 - Penjualan 10 Unit 10 2,900,000 29,000,000 75 2,900,000 217,500,000
8 - Penjualan 15 Unit 15 2,900,000 43,500,000 60 2,900,000 174,000,000
9 - Penjualan 20 Unit 20 2,900,000 58,000,000 40 2,900,000 116,000,000
11 - Penjualan 25 Unit 25 2,900,000 72,500,000 15 2,900,000 43,500,000
12 - Penjualan 10 Unit 10 2,900,000 29,000,000 5 2,900,000 14,500,000
22 - Pembelian 20 Unit 20 3,200,000 64,000,000 5 2,900,000 14,500,000
- 20 3,200,000 64,000,000
27 - Penjualan 15 Unit 5 2,900,000 14,500,000
- 10 3,200,000 32,000,000 10 3,200,000 32,000,000
27 - Penjualan 5 Unit 5 3,200,000 16,000,000 5 3,200,000 16,000,000

LAPORAN HARGA POKOK PERSEDIAAN BARANG

METODE FIFO

PERSEDIAAN AWAL 116,000,000

PEMBELIAN 252,500,000
PERSEDIAAN AKHIR 16,000,000 -
236,500,000 +
HARGA POKOK BARANG DAGANGAN 352,500,000
 PT ESTU SEJAHTERA
KARTU PERSEDIAAN
PERIODE DESEMBER 2020

BAC 05WD AC 690 Watt

Inoive IN OUT Balance
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount
Desember 1 - Persediaan Awal 43 3,600,000 154,800,000
2 - Penjualan 10 Unit 10 3,600,000 36,000,000 33 3,600,000 118,800,000
2 - Pembelian 10 Unit 10 3,600,000 36,000,000 43 3,600,000 154,800,000
8 - Penjualan 25 Unit 25 3,600,000 90,000,000 18 3,600,000 64,800,000
8 - Pembelian 20 Unit 20 3,600,000 72,000,000 38 3,600,000 136,800,000
10 - Penjualan 10 Unit 10 3,600,000 36,000,000 28 3,600,000 100,800,000
15 - Penjualan 10 Unit 10 3,600,000 36,000,000 18 3,600,000 64,800,000
17 - Penjualan 5 Unit 5 3,600,000 18,000,000 13 3,600,000 46,800,000
25 - Pembelian 20 Unit 20 3,600,000 72,000,000 33 3,600,000 118,800,000
31 - Penjualan 10 Unit 10 3,600,000 36,000,000 23 3,600,000 82,800,000

LAPORAN HARGA POKOK PERSEDIAAN BARANG

METODE FIFO

PERSEDIAAN AWAL 154,800,000

PEMBELIAN 180,000,000
PERSEDIAAN AKHIR 82,800,000 -
97,200,000 +
HARGA POKOK BARANG DAGANGAN 252,000,000
NERACA SALOD
PERIODE DESEMBER 2020
PT ESTU SEJAHTERA

Buku Besar Penyesuaian NSSD R/L NERACA

No. Akun Nama Akun Debit Credit
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1-110 Aset Lancar
1-1100 Kas di Bank 250,600,750 214,036,750 214,036,750 214,036,750
1-1101 Kas Kecil 6,000,000 6,000,000 6,000,000 6,000,000
1-1102 Piutang Dagang 397,100,000 1,106,600,000 1,106,600,000 1,106,600,000
1-1103 Penyisihan atas Piutang Tak Tertagih 750,000 750,000 750,000 750,000
1-1104 Piutang Pegawai
1-1105 Persediaan Barang Dagang 270,800,000 98,800,000 98,800,000 98,800,000
1-1106 Perlengkapan Toko 9,320,000 9,320,000 9,320,000 9,320,000
1-1107 PPN Masukan 875,000 44,125,000 44,125,000 44,125,000
1-1108 Sewa Dibayar Dimuka
1-1109 Asuransi Dibayar Dimuka
1-1110 PPh Lebih Bayar 9,240,000 9,240,000 9,240,000 9,240,000
1-210 Aset Tetap
1-2100 Tanah 100,000,000 100,000,000 100,000,000 100,000,000
1-2101 Gedung 245,000,000 245,000,000 245,000,000 245,000,000
1-2102 Akumulasi Penyusutan Gedung 31,000,000 31,000,000 812,500 31,812,500 31,812,500
1-2103 Kendaraan 250,000,000 250,000,000 250,000,000 250,000,000
1-2104 Akumulasi Penyusutan Kendaraan 34,000,000 34,000,000 3,000,000 37,000,000 37,000,000
1-2105 Peralatan 200,000,000 200,000,000 200,000,000 200,000,000
1-2106 Akumulasi Penyusutan Peralatan 39,600,000 39,600,000 1,000,000 40,600,000 40,600,000
2-110 Hutang Lancar Lainnya
2-1100 Hutang Dagang 259,600,000 575,850,000 575,850,000 575,850,000
2-1101 Hutang Upah dan Gaji 5,000,000 5,000,000 5,000,000 5,000,000
2-1102 Hutang Listrik, Telepon, dan Air 500,000 500,000 500,000 500,000
2-1103 PPN Keluaran 975,000 76,775,000 76,775,000 76,775,000
2-1104 Hutang Pajak Penghasilan 135,000 135,000 135,000 135,000
2-1105 Utang Dividen
2-1106 Hutang Lancar Lainnya
2-200 Hutang Jangka Panjang
2-2000 Hutang Jangka Panjang 30,000,000 30,000,000 30,000,000 30,000,000
3-110 Modal
3-1100 Modal Saham 34,000,000 34,000,000 34,000,000 34,000,000
3-1101 Modal Disetor 859,775,750 859,775,750 859,775,750 859,775,750
3-1102 Laba Ditahan 175,500,000 175,500,000 175,500,000 175,500,000
3-1103 Dividen
3-1104 Ikhtisar Laba Rugi
4-110 Pendapatan
4-1100 Penjualan Barang Dagangan 758,000,000 758,000,000 758,000,000
4-1101 Beban Angkut Penjualan
4-1102 Potongan Penjualan 1,364,000 1,364,000 1,364,000
4-1103 Return Penjualan
5-110 Harga Pokok Penjualan
5-1100 Harga Pokok Penjualan 604,500,000 604,500,000 604,500,000
5-1101 Beban Angkut Pembelian
6-110 Beban Operasional
6-1101 Beban Gaji dan Upah
6-1102 Beban Iklan
6-1103 Beban Telepon, Air, dan Listrik
6-1104 Beban Sewa
6-1105 Beban Perlengkapan
6-1106 Beban Reparasi
6-1107 Beban Kerugian Piutang
6-1108 Beban Pajak Penghasilan
6-1109 Beban Depresiasi Gedung 812,500 812,500 812,500
6-1110 Beban Depresiasi Kendaraan 3,000,000 3,000,000 3,000,000
6-1111 Beban Depresiasi Peralatan 1,000,000 1,000,000 1,000,000
6-1112 Beban Umum dan Administrasi
6-1113 Beban Asuransi
8-110 Pendapatan Lainnya
8-1100 Pendapatan Bunga
8-1101 Pendapatan Dividen
8-1102 Pendapatan Denda
9-110 Beban Lainnya
9-1100 Beban Bunga
9-1101 Beban Administrasi Bank
9-1102 Laba Rugi Penjualan Kendaraan
9-1103 Beban Lain-Lain
9-1104 Beban Denda
JUMLAH 1,738,935,750 1,470,835,750 2,888,985,750 2,620,885,750 4,812,500 4,812,500 2,893,798,250 2,625,698,250 610,676,500 758,000,000 2,283,121,750 1,867,698,250
Laba 147,323,500 147,323,500
JUMLAH 758,000,000 758,000,000 2,283,121,750 2,015,021,750