Nama : Muhammad Rafli
NPM : CB191110156
Jawaban :
1)Buatlah Jurnal yang diperlukan berdasarkan periodical inventory system
Transaksi
4 Apr. Dibeli barang dagang dari Violetta Co daftar
harga $ 20.000, rabat 40 % FOB
destination, 2/10 ; n/30
5 Apr. Dijual barang dagang denngan tunai $
4.100, Harga pokok Pennjualan $ 2.450
7 Apr. Dibeli barangaa dagang dari Setia Co $
7.500, FOB shipping point, 2/10 ; n/30,
biaya transportasi dibayar terlebihdahulu sebesar $
200, dan ditambahkan ke fakatur
9 Apr. Dikembalikan $ 2.500, dari baranag dagang
yang dibeli tgl 4 Apr. dari Violetta Co
11 Apr. Dijual barang dagang kepada Bonnie
Co.,daftar harga $ 2.250, rabat 20 % syarat
1/10 ; n/30 harga pokok penjualan $ 1.050,
14 Apr. Dibayar Violetta C0. atas Pembelian
tanggal 4 Apr.
15 Apr. Dijual barang dagang kepada pengguna
kartu kredit non Bank dan dilaporkan pada
perusahaan bersangkutan, yaitu AMEX $ 5.850,
harga pokok penjualan $ 3.900,
17 Apr. Dibayar Setia Co.atas pembelia tanggal 7
Apr.
21 Apr. Diterima Kas dari penjualan tanggal 11
Apr
25 Apr. Dijual barang dagang kepada Salomon Co., Acc. Receivable – Salomon CO..$3.200
$ 3.200, syarat 1/10 ; n/30 harga pokok penjualan $ Sales……………………………..$3.200
2.025,
28 Apr. Diterima Kas dai AMEX atas penjualan 15
Apr.dikurangi service fee $ 280,
30 Apr. Diterima barang dagang yang
dikembalikan oleh Salomon C0.$ 1.700,. Harga
pokok barang yang dikembalikan $ 810,
Jurnal Periodical Inventory System
Purchases……………………$12.000
Acc. Payable – PT. Setos….........$12.000
Acc. Receivable……………..$4.100
Sales…………………………….$4.100
Purchases…………………..$7.900
Acc. Payable – PT Setos……………$7.900
Acc. Payable – Violetta CO…….$2.500
Purchases Return………………….$2.500
Acc. Receivable – Bonnie CO…..$1.800
Sales……………………………$1.800
Acc. Payable – Violetta CO…$9.500
Purchases Discount…………..$190
Cash…………………………..$9.310
Acc. Receivable – AmEx……..$5.850
Sales…………………………..$5.850
Acc. Payable – Setia CO………$7.900
Purchases Discount…………….$158
Cash…………………………….$7.742
Cash……………………….$1.782
Sales Discount………………………$18
Acc. Receivable – Bonnie CO..$1.800
Cash………………..$5.570
AmEx – Expenses….$280
Acc. Receivable – AmEx…..$5.850
Sales Return…………………..$1.700
Acc. Receivable – Salomon CO…$1.700
2) Postingkan jurnal tersebut ke Buku Besarnya masing2

PT. SETOS
GENERAL LEDGER
APRIL 2019
Nama Account : Cash
TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
5 Sales Rp.4.100 Rp.4.100
14 Account Payable-Violetta CO Rp.9.310 Rp.5.210
17 Account Payable-Setia CO Rp.7.742 Rp.12.952
21 Account Receivable-Bonnie CO Rp.1.782 Rp.11.170
28 Account Receivable-Amex Rp.5.570 Rp.5.600

Nama Account : Account Receivable

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
11 Sales Rp.1.800 Rp.1.800
15 Sales Rp.5.850 Rp.7.650
21 Cash/Sales Discount Rp.1.800 Rp.5.850
25 Sales Rp.3.200 Rp.9.050
28 Cash/American express expense Rp.5.850 Rp.3.200
30 Sales Return Rp.1.700 Rp.1.500

Nama Account : Account Payable

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
4 Purchase Rp.12.000 Rp.12.000
7 Purchase Rp.7.900 Rp.19.900
9 Purchase Return Rp.2.500 Rp.17.400
14 Purchase Discount/cash Rp.9.500 Rp.7900
17 Purchase Discount/cash Rp.7.900 Rp.0

Nama Account : Sales

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
5 Cash RP.4.100 Rp.4.100
11 Account Receivable-Bonni Co Rp.1.800 Rp.5.900
15 Account receivable-Amex RP.5.850 Rp.11.750
25 Account Receivable-Salomon Co Rp.3.200 Rp.14.950

Nama Account :Sales Discount

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
21 Account Receivable-Bonni Co Rp.18 Rp.18

Nama Account :Sales Return

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
30 Account Receivable-Salomon Co Rp.1.700 Rp.1.700

Nama Account : Purchase

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
4 Account Payable-violetta Co Rp.12.000 Rp.12.000
7 Account Payable-Violetta Co Rp.7.900 Rp.19.900
 Nama Account : Purchase Discount
TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
14 Account Payable-Violetta Co Rp.190 Rp.190
17 Account Payable-Setia Co Rp.158 Rp.348

Nama Account : Purchase Return

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
9 Account Payable-Violetta Co Rp.2.500 Rp.2.500

Nama Account : America express Expenses

TGL ACCOUNT P/R DEBIT KREDIT AMOUNT
DEBIT KREDIT
28 Account Receivable-Amex Rp.280 Rp.280