Tanggal

1 Maret

2 Maret

4 Maret

5 Maret

6 Maret

8 Maret

10 Maret

11 Maret

13 Maret

15 Maret
16 Maret

18 Maret

19 Maret

22 Maret

24 Maret

2 Maret

27 Maret

30 Maret
 Transaksi

Tuan abdul aziz menginvestasikan uang tunai ke kas perusahaan sebesar Rp 40.000.000

Dibayar sewa untuk ruangan took selama 2 tahun Rp 9.600.000,- (dicatat pada perkiraan sewa dibayar dim

Dibeli peralatan dari toko surya jaya secara kredit sebesar Rp 5.000.000,-

Dibeli barang dagangan dari PT. Lima Sekawan sebesar Rp 6.200.000,- dengan syarat pembayaran 2/10 – n/30 d
Mawar Indah sebesar Rp 4.000.000,- syarat pembayaran 2/15 – n/60

kirim kembali sebagian barang yang dibeli dari PT. Lima Sekawan karena rusak seharga Rp 200.000,-

Dibeli perlengkapan secara tunai dari toko Perdana sebesar Rp 1.000.000,-

Dijual barang dagangan kepada toko Ambarjati sebesar Rp 4.000.000,- dengan syarat 1/10 – n/30 dan kepada tok
sebesar Rp 3.500.000,- syarat pembayaran 2/15 – n/30

Diterima kembali sebagian barang dari toko Ambarjati karena rusak sebesar Rp 500.000

Dijual barang dagangan kepada toko Barjois secara tunai Rp 2.500.000,-

Dibayar kepada toko Lima sekawan setelah dikurangi potongan tunai 2%

 Dibayar kepada toko Lima sekawan setelah dikurangi potongan tunai 2%

Dibayar kepada toko Surya Jaya untuk angsuran pertama Rp 2.500.000,-

Dibeli barang dagangan dari PT. Zuma Rp 7.000.000,- syarat pembayaran 2/10 – n/30 dan pembelian barang daga
tunai dari PT. Rodeo Rp 4.000.000,-

Diterima pembayaran dari toko Ambarjati setelah dikurangi potongan tunai 1%

Dijual barang dagangan kepada toko Cendana sebesar Rp 6.500.000,- dengan syarat pembayaran 2/10 – n

Dijual barang dagangan secara tunai kepada toko Lumajang Rp 4.000.000,-

Dibayar iklan kepada Radio Merdeka untuk selama 10 hari sebesar Rp 300.000,-

Dijual barang dagangan kepada toko Dodi seharga Rp 750.000,- tunai

Dibayar gaji penjaga toko untuk bulan Maret sebesar Rp 500.000,-

 Toko Prima Sakti
Bulan Maret 2008
(Dalam Rp)
Metode Periodik
Cash 40,000,000
Capital 40,000,000

Prepaid Rent 9,600,000

Cash 9,600,000

Purchase 5,000,000
Account Payable 5,000,000

Puchase 6,200,000
Account Payable 6,200,000
Puchase 4,000,000
Account Payable 4,000,000

Account Payable 200,000

Purchase Return 200.000

Purchase 1,000,000
Cash 1,000,000

Account Receivable 4,000,000

Sales 4,000,000

Account Receivable 3,500,000

Sales 3,500,000

Sales Return & Allowance 500,000

Account Receivable 500,000

Cash 2,500,000
Sales 2,500,000

Account Payable 6,000,000

Cash 5,880,000
Purchase Discount 120,000
Account Payable 2,500,000
Cash 2,500,000

Purchase 7,000,000
Account Payable 7,000,000

Purchase 4,000,000
Cash 4,000,000

Cash 3,465,000
Sales Discount 35,000
Account Receivable 3,500,000

Account Receivable 6,500,000

Sales 6,500,000

Cash 4.000.000
Purchase 4.000.000

Advertaising Expense 300.000

Cash 300.000

Cash 750.000
Sales 750.0000

Salaries Expense 500.000

Cash 500.000
 Metode Perpectual
Cash 40,000,000
Capital 40,000,000

Prepaid Rent 9,600,000

Cash 9,600,000

Merchandise Inventory 5,000,000

Surya Jaya
Account Payable 5,000,000

Merchandise Inventory 6,200,000 PT. Lima Sekawan 2/10 n/30

Account Payable 6,200,000
Merchandise Inventory 4,000,000 PT. Mawar Indah 2/15 n/60
Account Payable 4,000,000

Account Payable 200,000

PT. Lima Sekawan
Merchandise Inventory 200,000

Merchandise Inventory 1,000,000

Toko Perdana
Cash 1,000,000

Account Receivable 4,000,000

Sales 4,000,000 Toko Ambarjati 1/10 n/30
Cost of Good Sold 3,200,000
Merchandise Inventory 3,200,000

Account Receivable 3,500,000

Sales 3,500,000
Toko Budiman 2/15 n/30
Cost of Good Sold 2,800,000
Merchandise Inventory 2,800,000

Sales Return & Allowance 500,000

Account Receivable 500,0000 Toko Ambarjati
Merchandise Inventory 400,000
Cost of Good Sold 400,000

Cash 2,500,000
Sales 2,500,000
Toko Barjois
Cost of Good Sold 2,000,000
Merchandise Inventory 2,000,000

Account Payable 6,000,000 Utang Awal = 6,200,000

Cash 5,880,000 Return = 200,000
Purchase Discount 120,000 6,000,000*2% =120,000
 Utang akhir = 6,000,000-120,000= 5,880,000

Account Payable 2,500,000

5,000,000-2,500,000 = 2,500,000
Cash 2,500,000

Purchase 7,000,000
Account Payable 7,000,000 PT.Zuma 2/10 n/30
Merchandise Inventory 5,600,000
Cost of Good Sold 5,600,000

Purchase 4,000,000
Account Payable 4,000,000
PT. Rodeo
Merchandise Inventory 3,200,000
Cost of Good Sold 3,200,000

Cash 3,465,000 Piutang awal = 4,000,000

Sales Discount 35,000 Return = 500,000
Account Receivable 3,500,000 3,500,000
Diskon = 3,500,000*1% = 35,000
Piutang Akhir = 3,500,000-35,000=3,465,000

Cash 6,500,000
Sales 6,500,000
Toko Cendana
Cost of Good Sold 5,200,000
Merchandise Inventory 5,200,000

Cash 4.000.000
Purchase 4.000.000
Toko Lumanjang
Cost of Good Sold 3,200,000
Merchandise Inventory 3,200,000

Advertaising Expense 300.000

Cash 300.000

Cash 750.000
Sales 750.000
Toko Dodi
Cost of Good Sold 600,000
Merchandise Inventory 600,000

Salaries Expense 500.000

Cash 500.000
6.200.000-200.000
 Tanggal

Januari 1

Januari 4

Januari 7

Januari 9

Januari 11

Januari 13

Januari 14

Januari 15

Januari 15

Januari 17

Januari 18
Januari 19

Januari 20

Januari 20

Januari 21

Januari 22

Januari 23

Januari 25

Januari 26

Januari 29

Januari 30

Januari 30
Januari 30

Januari 31

Januari 31
 Transaksi

Diterima kas atas penagihan dari Toko “AA” sebesar Rp 250.000,- (Kuitansi No. 1)

Dijual barang dagang kepada took “CC” Rp 600.000,- dengan syarat 2/10 – n/30 (Faktur No.1)

Penjualan tunai menurut mesin kas (cash register) periode 2 s/d 7 januari 2009 sebesar Rp 240.000,- (Kuit

Dibeli barang dagang dari PT. “ZZ” sebesar Rp 600.000,- dengan syarat 3/10 – n/30.

Dibayar hutang kepada PT. “XX” Rp 175.000,- BKK No. 001

Diterima kas atas penagihan dari toko “CC” untuk faktur No. 1 (Kuitansi No. 4)

Dibayar biaya listrik dan telepon Rp 48.000,- BKK No. 002

Dibeli barang dagang dari Firma “SS” dengan tunai sebesar Rp 450.000,- BKK No. 003

Penjualan tunai periode 8 s/d 15 januari 2009 Rp 185.000,- (kuitansi No. 5)

Dijual barang dagang kepada toko “AA” Rp 400.000,- dengan syarat 2/10-n/30 (Faktur No.2)

Dibayar hutang kepada PT. “ZZ” pembelian tanggal 9 Januari 2009 BKK No. 004
 Dibayar hutang kepada PT.”YY” sebesar Rp 125.000,- BKK No. 005

Dijual kepada toko “BB” barang dagang sebesar Rp 650.000,- dengan syarat 2/10n/30 (faktur No.

Dibeli barang dagang dari PT “XX” sebesar Rp 500.000,- dengan syarat 2/10-n/30

Dibeli barang dagang dari PT. “YY” sebesar Rp 450.000,- dengan syarat 2/10-n/30

Penjualan tunai dari 16 s/d 22 januari 2009 sebesar Rp 250.000,- (kuitansi No. 6)

Mengeluarkan Nota Debit No. 1 sebesar Rp 100.000,- kepada PT.”YY” untuk barang dagang yang dibeli pada t
2009 karena barangnya rusak.

Dijual kepada Toko “AA” barang dagang sebesar Rp 550.000,- dengan syarat 2/10n/30 (faktur No

Dijual kepada toko “CC” barang dagang sebesar Rp 400.000,- dengan sayarat 2/10n/30 (faktur No

Mengeluarkan nota kredit No. 1 sebesar Rp 50.000,- kepada toko “CC” untuk penjualan yang dilakukan pada ta
2009 karena barangnya rusak.

Diterima kas dari toko “AA” untuk penjualan yang dilakukan pada tanggal 17 januari 2009 (kuitansi

Diterima uang penagihan dari toko “BB” untuk penjualan yang dilakukan pada tanggal 20 januari 2009 (ku
Diterima uang penagihan dari toko “BB” untuk penjualan yang dilakukan pada tanggal 20 januari 2009 (ku

Dibayar gaji karyawan untuk bulan januari 2009 sebesar Rp 450.000,- BKK No. 6

Penjualan tunai periode 23 s/d 30 januari 2009 sebesar Rp 75.000,- (kuitansi No. 9)
ahaan Dagang Amanah
31 Desember 2008
(Dalam Rp)
Metode Periodik
Cash 250,000
Account Receivable 250,000

Account Receivable 600,000

Sales 600,000

Cash 240,000
Sales 240,000

Purchase 600,000
Account Payable 600,000

Account Payable 175,000

Cash 175,000

Cash 600,000
Account Receivable 600,000

Electricity and telephone expense 48,000

Cash 48,000

Purchase 450,000
Cash 450,000

Cash 185,000
Purchase 185,000

Account Receivable 400,000

Sales 400,000

Account Receivable 600,000

Cash 600,000
Account Payable 125,000
Cash 125,000

Account Receivable 650,000

Sales 650,000

Purchase 500,000
Account Payable 500,000

Purchase 450,000
Account Payable 450,000

Cash 250,000
Sales 250,000

Account Payable 100,000

Purchas Return and Allowance 100,000

Account Receivable 550,000

Purchase 550,000

Account Receivable 400,000

Sales 400,000

Sales Return and Allwance 50,000

Account Receivable 50,0000

Cash 400,000

Account Receivable 400,000

Cash 637,000
Sales Discunt 13,000
 Account Receivable 650,000

Salaries Expense 450,000

Cash 450,000

Cash 75,000
Sales 75,000
 Metode Perpectual Keterangan
Cash 250,000
Account Receivable 250,000

Account Receivable 600,000

Sales 600,000
Toko CC 2/10-N/30
Cost of Good Sold 480,000
Merchandise Inventory 480,000

Cash 240,000
Sales 240,000
Cost of Good Sold 192,000
Merchandise Inventory 192,000

Merchandise Inventory 600,000

PT ZZ 3/10-N/30
Account Payable 600,000

Account Payable 175,000

Cash 175,000

Cash 600,000
Toko CC
Account Receivable 600,000

Electricity and telephone expense 48,000

Cash 48,000

Merchandise Inventory 450,000

Cash 450,000

Cash 185,000
Purchase 185,000
Cost of Good Sold 148,000
Merchandise Inventory 148,000

Account Receivable 400,000

Sales 400,000
Cost of Good Sold 320,000
Merchandise Inventory 320,000

Account Receivable 600,000

PT ZZ
Cash 600,000
Account Payable 125,000
PT YY
Cash 125,000

Account Receivable 650,000

Sales 650,000
Toko BB 2\10 - N\30
Cost of Good Sold 520,000
Merchandise Inventory 520,000

Merchandise Inventory 500,000

PT XX 2/10 N/10
Account Payable 500,000

Merchandise Inventory 450,000

PT YY 2/10 N/30
Account Payable 450,000

Cash 250,000
Sales 250,000
Cost of Good Sold 200,000
Merchandise Inventory 200,000

Account Payable 100,000 PT YY retur pembrlian

Purchas Return and Allowance 100,000

Account Receivable 550,000

Purchase 550,000
Toko AA
Cost of Good Sold 440,000
Merchandise Inventory 440,000

Account Receivable 400,000

Sales 400,000
Toko CC
Cost of Good Sold 320,000
Merchandise Inventory 320,000

Sales Return and Allwance 50,000 Toko CC

Account Receivable 50,0000
Merchandise Inventory 40,000

Cash 400,000
Discunt = 650.000 * 2% =
Account Receivable 400,000 13,000

Cash 637,000
Sales Discunt 13,000
 Account Receivable 650,000

Salaries Expense 450,000

Cash 450,000

Cash 75,000
Sales 75,000
Cost of Good Sold 60,000
Merchandise Inventory 60,000
retur pembrlian
Date Transaction
3-Jan Purchased merchandise on account from account from Bell Co. $10,000

4-Jan Purchased supplies for cash $80

4-Jan Sold merchandise on account to Gilbert $7,250 invoice no.371 terms 1/10-n/30

Issued a debit memorandum to Bell Co. and returned $300 worth of damaged
5-Jan goods

6-Jan Made cash sales for week totaling $3,150

8-Jan Purchased merchandise on account from Law Co. $4,500

9-Jan Sold merchadise on account to Mays Corp $5,800 invoice no.372 terms 1/10, n/30

11-Jan Purchased merchandise on account from Hoble Co $3,700

13-Jan Paid in full Bell Co. on account less 2% discount

13-Jan Made cash sales for the week totaling $5,340

15-Jan Received payment from Mays Corp for invoice no.372

15-Jan Paid semi-monthly salaries of $14,300 to employess

15-Jan Paid semi-monthly salaries of $14,300 to employess

17-Jan Received payment from Gilbert for invoice no. 371

Sold merchandise on account to Amber Co. $1,200 invoice no. 373 terms 1/10
17-Jan
n/30

19-Jan Purchased equipment on account from Johnshon Corp $5,500

20-Jan Cash sales for the week totaled $3,200

20-Jan Paid in full Law Co. on account less a 2% discount

23-Jan Purchased merchandise on account from bell Co. $7,800

24-Jan Purchased merchandise on account from Levine Corp. $4,690

27-Jan Made cash sales for the week totaling $3,730

30-Jan Received payment from Amber Co. for invoice no. 373

31-Jan Paid semi-monthly salaries of $13,200 to employess

31-Jan Sold merchandise on account to Gilbert $9,330 invoice no. 374 terms 1/10 n/30
 Periodik Perpectual
Purchased 10,000 Merchandise Inventory 10,000
Account Payable 10,000 Accont Payable 10,000

Purchased 80 Merchandise Invenory 80

Cash 80 Cash 80

Accout Receivable 7,250 Accout Receivable 7,250

Sales 7,250 Sales 7,250
Cost of Good Sold 5,800
Merchandise Inventory 5,850

Account Payable 300 Account Payable 300

Purchased Return and allow 300 Merchandise Inventory 300

Cash 3,150 Cash 3,150

Sales 3,150 Sales 3,150
Cost of Good Sold 2,520
Merchandise Inventory 2,520

Purchased 4,500 Merchandise Inventory 4,500

Account Payable 4,500 Account Payable 4,500

Account Receivable 5,800 Account Receivable 5,800

Sales 5,800 Sales 5,800
Cost of Good Sold 4,640
Merchandise Inventory 4,640

Purchased 3,700 Merchandise Inventory 3,700

Account Payable 3.700 Account Payable 3.700

Account Payable 9,700 Account Payable 9,700

Cash 9,506 Cash 9,506
Purchased Discount 194 Purchased Discount 194

Cash 5,310 Cash 5,310

Sales 5,310 Sales 5,310
Cost of Good Sold 4,248
Merchandise Inventory 4,248

Cash 5.220 Cash 5.220

Sales Discount 580 Sales Discount 580
Account Receivable 5,800 Account Receivable 5,800

Salaries Expense 14,300 Salaries Expense 14,300

 Cash 14,300 Cash 14,300

Cash 7,250 Cash 7,250

Account Receivable 7,250 Account Receivable 7,250

Account Receivable 1,200 Account Receivable 1,200

Sales 1.200 Sales 1.200
Cost of Good Sold 960
Merchandise Inventory 960

Purchased 5.500 Purchased 5.500

Account Payable 5.500 Account Payable 5.500

Cash 3,200 Cash 3,200

Sales 3.200 Sales 3.200
Cost of Good Sold 2,560
Merchandise Inventory 2,560

Account Payable 4,500 Account Payable 4,500

Cash 4,410 Cash 4,410
Sales Discount 90 Sales Discount 90

Purchased 7,800 Merchandies Inventory 7,800

Account Payable 7,800 Account Payable 7,800

Purchased 4,690 Merchandise Invetory 4,690

Account Payable 4,690 Account Payable 4,690

Cash 3,730 Cash 3,730

Sales 3,730 Sales 3,730
Cost of Good Sold 2,984
Merchandise Inventory 2,984

Cash 1.200 Cash 1.200

Account Receivable 1.200 Account Receivable 1.200

Salaries Expense 13,200 Salaries Expense 13,200

Cash 13,200 Cash 13,200

Account Receivable 9,330 Account Receivable 9,330

Sales 9,330 Sales 9,330
Cost of Good Sold 7,464
Merchandise Inventory 7,464
 Keterangan
Bell Co.

Gilbert 1/10 - n/30

Bell Co

Law Co

Mays Corp 1/10-n/30

Hoble Co

Utang awal = 10.000

Return = 300
Discount = 194
Cash = 9,506

5.800*1% = 580
Amber Co 1/10- n/30

Johnson Corp.

4.500 * 2% = 90

Bell Co

Levine Corp