Sistem Perpetual

Tanggal Keterangan Debit Kredit

1-Apr persediaan 15,400,000
hutang dagang 15,400,000
2-Apr Biaya advertising 575,000
kas 575,000
penjualan tunai kas 58,900,000
penjualan 58,900,000
HPP 54,250,000
Persediaan 54,250,000
3-Apr piutang 18,650,000
penjualan 18,650,000
HPP 14,500,000
Persediaan 14,500,000
5-Apr persediaan 19,125,000
hutang dagang 19,125,000
perlengkapan toko 375,000
perlengkapan kantor 300,000
kas 675,000
6-Apr hutang dagang 750,000
persediaan 750,000
8-Apr Kas 20,750,000
penjualan 20,750,000
HPP 16,650,000
Persediaan 16,650,000
9-Apr perlengkapan toko 13,200
perlengkapan kantor 300,000
kas 313,200

10-Apr Hutang 10,600,000

persediaan 212,000
kas 10,388,000
11-Apr piutang 8,450,000
penjualan 8,450,000
hpp 6,450,000
persediaan 6,450,000
12-Apr kas 59,000,000
penjualan 59,000,000
hpp 49,500,000
persediaan 49,500,000
13-Apr kas 8,820,000
potongan penjualan 180,000
piutang dagang 9,000,000
14-Apr hutang dagang 2,500,000
persediaan 2,500,000
15-Apr beban gaji 8,345,000
kas 8,345,000
 kas 22,305,000
penjualan 22,305,000
HPP 20,100,000
persediaan 20,100,000
18-Apr kas 13,720,000
potongan penjualan 280,000
piutang 14,000,000
19-Apr hutang dagang 8,600,000
kas 8,600,000
20-Apr persediaan 40,500,000
kas 40,500,000
22-Apr hutang dagang 10,500,000
kas 10,500,000
23-Apr persediaan 4,650,000
hutang dagang 4,650,000
24-Apr hutang dagang 1,300,000
persediaan 1,300,000
24-Apr persediaan 6,150,000
kas 6,150,000
25-Apr kas 34,500,000
penjualan 34,500,000
HPP 30,450,000
persediaan 30,450,000
28-Apr hutang dagang 4,000,000
kas 4,000,000
28-Apr retur penjualan 3,500,000
piutang 3,500,000
29-Apr beban listrik, tlp dan air 4,230,000
kas 4,230,000
30-Apr beban gaji 7,345,000
kas 7,345,000
30-Apr kas 83,880,000
penjualan 83,880,000
670,393,200 670,393,200
 Sistem Periodik
Keterangan Debit Kredit
pembelian 15,400,000
hutang dagang 15,400,000
Biaya advertising 575,000
kas 575,000
kas 58,900,000
penjualan 58,900,000

piutang 18,650,000
penjualan 18,650,000

pembelian 19,125,000
hutang dagang 19,125,000
perlengkapan toko 375,000
perlengkapan kantor 300,000
kas 675,000
hutang dagang 750,000
retur pembelian 750,000
Kas 20,750,000
penjualan 20,750,000

perlengkapan toko 13,200

perlengkapan kantor 300,000
kas 313,200

Hutang 10,600,000
potongan pembelian 212,000
kas 10,388,000
piutang 8,450,000
penjualan 8,450,000

kas 59,000,000
penjualan 59,000,000

kas 8,820,000
potongan penjualan 180,000
piutang dagang 9,000,000
hutang dagang 2,500,000
retur pembelian 2,500,000
beban gaji 8,345,000
kas 8,345,000
kas 22,305,000
penjualan 22,305,000

kas 13,720,000
potongan penjualan 280,000
piutang 14,000,000
hutang dagang 8,600,000
kas 8,600,000
pembelian 40,500,000
kas 40,500,000
hutang dagang 10,500,000
kas 10,500,000
pembelian 4,650,000
hutang dagang 4,650,000
hutang dagang 1,300,000
retur pembelian 1,300,000
pembelian 6,150,000
kas 6,150,000
kas 34,500,000
penjualan 34,500,000

hutang dagang 4,000,000

kas 4,000,000
retur penjualan 3,500,000
piutang 3,500,000
beban listrik, tlp dan air 4,230,000
kas 4,230,000
beban gaji 7,345,000
kas 7,345,000
kas 83,880,000
penjualan 83,880,000
478,493,200 478,493,200