SOAL HAL.

337
 PT PANORAMA
Tanggal
Jurnal Umum
Mei 1 Beban sewa Rp 5,000,000.00
Kas

3 Persediaan barang dagang Rp 36,000,000.00

Utang usaha

4 Persediaan Rp 600,000.00
Kas

6 Piutang Rp 68,500,000.00
Penjualan
Harga pokok penjualan Rp 41,000,000.00
Persediaan

7 Kas Rp 22,300,000.00
Piutang

10 Kas Rp 54,000,000.00
Penjualan
Harga pokok penjualan Rp 32,000,000.00
Persediaan

13 Utang usaha Rp 36,000,000.00

Kas
Persediaan

15 Beban iklan Rp 11,000,000.00

kas

16 Kas Rp 67,130,000.00
Diskon penjualan Rp 1,370,000.00
Piitang usaha

19 Persediaan Rp 18,700,000.00
Kas

19 Utang usaha Rp 33,450,000.00

kas

20 utang pengembalian dana Rp 13,230,000.00

kas
Persediaan Rp 8,000,000.00
perkiraan barang retur
20 Piutang usaha Rp 110,000,000.00
Penjualan
Harga pokok penjualan Rp 70,000,000.00
persediaan

21 Piutang usaha Rp 2,300,000.00

Kas

21 Kas Rp 42,900,000.00
Piutang usaha

21 Persediaan Rp 88,000,000.00
Utang usaha

24 Utang usaha Rp 5,000,000.00

Persediaan

26 utang pengembalian dana Rp 7,500,000.00

Kas
Persediaan Rp 4,800,000.00
PERKIRAAN BARANG RETUR

28 Beban gaji penjualan Rp 56,000,000.00

beban gaji kantor Rp 29,000,000.00
Kas

29 Perlengkapan Rp 2,400,000.00
kas

30 Piutang usaha Rp 78,750,000.00

penjualan
harga pokok penjualan Rp 47,000,000.00
persediaan

30 kas Rp 111,200,000.00
diskon penjualan Rp 1,100,000.00
piutang usaha

31 Utang usaha Rp 82,170,000.00

kas
Rp 5,000,000.00

Rp 36,000,000.00
36000000
720000
Rp 600,000.00 35280000

Rp 68,500,000.00 gross profit laba kotor:

laba kotor penjualan - harga pokok penjualan
Rp 41,000,000.00

Rp 22,300,000.00

Rp 54,000,000.00

Rp 32,000,000.00
68500000 2%
2% 1370000
Rp 35,280,000.00 67130000
Rp 720,000.00

36,000,000.00 2%
Rp 11,000,000.00 720,000.00
35,280,000.00

68,500,000.00
Rp 68,500,000.00 1,370,000.00
67,130,000.00

Rp 18,700,000.00

Rp 33,450,000.00

Rp 13,230,000.00

Rp 8,000,000.00
Rp 110,000,000.00

Rp 70,000,000.00

Rp 2,300,000.00

Rp 42,900,000.00

Rp 88,000,000.00

Rp 5,000,000.00

Rp 7,500,000.00

Rp 4,800,000.00

Rp 85,000,000.00

Rp 2,400,000.00

Rp 78,750,000.00

Rp 47,000,000.00

hrg barang 110,000,000.00 1%

ongkir 2,300,000.00
Rp 112,300,000.00 total 112,300,000.00
diskon 1,100,000.00
uang diterima 111,200,000.00
Rp 82,170,000.00

88000000
880000
87120000
2%
110 KAS
KETERANGAN DEBIT KREDIT DEBIT
Rp 83,600,000.00 Rp 83,600,000.00
1 Rp 5,000,000.00 Rp 78,600,000.00
Rp 600,000.00 Rp 78,000,000.00
Rp 22,300,000.00 Rp 100,300,000.00
Rp 54,000,000.00 Rp 154,300,000.00
Rp 35,280,000.00 Rp 119,020,000.00
Rp 11,000,000.00 Rp 108,020,000.00
Rp 67,130,000.00 Rp 175,150,000.00
Rp 18,700,000.00 Rp 156,450,000.00
Rp 33,450,000.00 Rp 123,000,000.00
Rp 13,230,000.00 Rp 109,770,000.00
Rp 2,300,000.00 Rp 107,470,000.00
Rp 42,900,000.00 Rp 150,370,000.00
Rp 7,500,000.00 Rp 142,870,000.00
Rp 85,000,000.00 Rp 57,870,000.00
Rp 2,400,000.00 Rp 55,470,000.00
Rp 111,200,000.00 Rp 166,670,000.00
Rp 82,170,000.00 Rp 84,500,000.00

112 PIUTANG USAHA

KETERANGAN DEBIT KREDIT DEBIT
Rp 233,900,000.00 Rp 233,900,000.00
Rp 68,500,000.00 Rp 302,400,000.00
Rp 22,300,000.00 Rp 280,100,000.00
Rp 68,500,000.00 Rp 211,600,000.00
Rp 110,000,000.00 Rp 321,600,000.00
Rp 2,300,000.00 Rp 323,900,000.00
Rp 42,900,000.00 Rp 281,000,000.00
Rp 78,750,000.00 Rp 359,750,000.00
Rp 112,300,000.00 Rp 247,450,000.00

113 PERSEDIAAN
KETERANGAN DEBIT KREDIT DEBIT
Rp 624,400,000.00 Rp 624,400,000.00
Rp 36,000,000.00 Rp 660,400,000.00
Rp 600,000.00 Rp 661,000,000.00
Rp 41,000,000.00 Rp 620,000,000.00
Rp 32,000,000.00 Rp 588,000,000.00
Rp 720,000.00 Rp 587,280,000.00
Rp 18,700,000.00 Rp 605,980,000.00
Rp 8,000,000.00 Rp 613,980,000.00
Rp 70,000,000.00 Rp 543,980,000.00
 Rp 88,000,000.00 Rp 631,980,000.00
Rp 5,000,000.00 Rp 626,980,000.00
Rp 4,800,000.00 Rp 631,780,000.00
Rp 47,000,000.00 Rp 584,780,000.00
Rp 880,000.00 Rp 583,900,000.00

116 PERKIRAAN BARANG RETUR

KETERANGAN DEBIT KREDIT DEBIT
Rp 28,000,000.00 Rp 28,000,000.00
Rp 8,000,000.00 Rp 20,000,000.00
Rp 4,800,000.00 Rp 15,200,000.00

117 ASURANSI DIBAYAR DIMUKA

KETERANGAN DEBIT KREDIT DEBIT
Rp 16,800,000.00 Rp 16,800,000.00

118 PERLENGKAPAN TOKO

KETERANGAN DEBIT KREDIT DEBIT
Rp 11,400,000.00 Rp 11,400,000.00
Rp 2,400,000.00 Rp 13,800,000.00

PERALATAN TOKO
KETERANGAN DEBIT KREDIT DEBIT
Rp 569,500,000.00 Rp 569,500,000.00
Rp 569,500,000.00

124 AKUM PENYUSUTAN

KETERANGAN DEBIT KREDIT DEBIT
Rp 56,700,000.00 Rp 56,700,000.00
Rp 56,700,000.00

210 UTANG USAHA

KETERANGAN DEBIT KREDIT DEBIT
Rp 96,600,000.00
Rp 36,000,000.00
Rp 36,000,000.00
Rp 33,450,000.00
Rp 88,000,000.00
Rp 5,000,000.00
Rp 83,000,000.00

212 UTANG PENGEMBALIAN DANA

KETERANGAN DEBIT KREDIT DEBIT
 Rp 50,000,000.00
Rp 13,230,000.00
Rp 7,500,000.00

310 MODAL
KETERANGAN DEBIT KREDIT DEBIT
Rp 685,300,000.00

311 PRIVE
KETERANGAN DEBIT KREDIT DEBIT
Rp 135,000,000.00 Rp 135,000,000.00
Rp 135,000,000.00

410 PENJUALAN
KETERANGAN DEBIT KREDIT DEBIT
Rp 5,069,000,000.00
Rp 68,500,000.00
Rp 54,000,000.00
Rp 110,000,000.00
Rp 78,750,000.00

510 BEBAN POKOK PENJUALAN

KETERANGAN DEBIT KREDIT DEBIT
Rp 2,823,000,000.00 Rp 2,823,000,000.00
Rp 41,000,000.00 Rp 2,864,000,000.00
Rp 32,000,000.00 Rp 2,896,000,000.00
Rp 70,000,000.00 Rp 2,966,000,000.00
Rp 47,000,000.00 Rp 3,013,000,000.00

520 BEBAN GAJI PENJUALAN

KETERANGAN DEBIT KREDIT DEBIT
Rp 664,800,000.00 Rp 664,800,000.00
Rp 56,000,000.00 Rp 720,800,000.00

521 BEBAN IKLAN

KETERANGAN DEBIT KREDIT DEBIT
Rp 281,000,000.00 Rp 281,000,000.00
Rp 11,000,000.00 Rp 292,000,000.00

529 BEBAN PENJUALAN LAIN"

KETERANGAN DEBIT KREDIT DEBIT
Rp 12,600,000.00 Rp 12,600,000.00
 Rp 12,600,000.00

530 BEBAN GAJI KANTOR

KETERANGAN DEBIT KREDIT DEBIT
Rp 382,100,000.00 Rp 382,100,000.00
Rp 29,000,000.00 Rp 411,100,000.00

531 BEBAN SEWA

KETERANGAN DEBIT KREDIT DEBIT
Rp 83,700,000.00 Rp 83,700,000.00
Rp 5,000,000.00 Rp 88,700,000.00

539 BEBAN ADM LAIN LAIN

KETERANGAN DEBIT KREDIT DEBIT
Rp 7,800,000.00 Rp 7,800,000.00
Rp 7,800,000.00

DISKON PENJUALAN
KETERANGAN DEBIT KREDIT DEBIT
Rp 1,370,000.00 Rp 1,370,000.00
Rp 1,100,000.00 Rp 2,470,000.00
 BUKU BESAR

KREDIT

KREDIT

KREDIT
 KREDIT

KREDIT

KREDIT

KREDIT

KREDIT

KREDIT
Rp 96,600,000.00
Rp 132,600,000.00
Rp 96,600,000.00
Rp 63,150,000.00
Rp 151,150,000.00
Rp 146,150,000.00
Rp 63,150,000.00

KREDIT
Rp 50,000,000.00
Rp 36,770,000.00
Rp 29,270,000.00

KREDIT
Rp 685,300,000.00

KREDIT

KREDIT
Rp 5,069,000,000.00
Rp 5,137,500,000.00
Rp 5,191,500,000.00
Rp 5,301,500,000.00
Rp 5,380,250,000.00

KREDIT

KREDIT

KREDIT

KREDIT
KREDIT

KREDIT

KREDIT

KREDIT
 PT PANORAMA
NERACA SALDO BELUM DISESUAIKAN
PER 31 MEI 2016
DEBIT KREDIT
110 Kas Rp 84,500,000
112 Piutang usaha Rp 247,450,000
Persediaan Rp 583,950,000
Perikiraan barang retur Rp 15,200,000
Asuransi bayar dimuka Rp 16,800,000
Perlengkapan toko Rp 13,800,000
Peralatan toko Rp 569,500,000
Akum Penyusutan Rp 56,700,000
210 Utang usaha Rp 63,150,000
211 utang gaji
212 utang pengembalian dana Rp 29,270,000
310 Modal Rp 685,300,000
311 prive Rp 135,000,000
312 ikhtisar laba
410 Penjualan Rp 5,380,250,000
510 Beban pokok penjualan Rp 3,013,000,000
Beban gaji penjualan Rp 720,800,000
Beban iklan Rp 292,000,000
beban penyusutan peralatan
beban perlengkapan toko
beban penjualan lain-lain Rp 12,600,000
beban gaji kantor Rp 411,100,000
beban sewa Rp 88,700,000
beban asuransi
beban adm lain lain Rp 7,800,000
diskon penjualan Rp 2,470,000
Rp 6,214,670,000 Rp 6,214,670,000
Rp -
 jurnal penyesuaian
1 Harga pokok penjualan Rp 13,950,000.00
persediaan Rp 13,950,000.00

2 beban asuransi Rp 12,000,000.00

asuransi di bayar dimuka Rp 12,000,000.00

3 beban perlengkapan toko Rp 9,800,000.00 Rp 13,800,000

perlengkapan toko Rp 9,800,000.00 4,000,000.00
Rp 9,800,000
4 beban penyusutan Rp 14,000,000.00
akumulasi penyusutan Rp 14,000,000.00

5 beban gaji penjualan Rp 7,000,000.00

beban gaji kantor Rp 6,600,000.00
utang gaji Rp 13,600,000.00

6 penjualan Rp 60,000,000.00
utang pengembalian dana Rp 60,000,000.00
perkiraan barang retur Rp 35,000,000.00
harga pokok penjualan Rp 35,000,000.00
Rp 583,950,000
570,000,000.00
Rp 13,950,000
 NERACA SALDO BELUM DISESUAIKAN
PER 31 MEI 2016
DEBIT KREDIT
Kas Rp 84,500,000
Piutang usaha Rp 247,450,000
Persediaan Rp 583,950,000
Perikiraan barang retur Rp 15,200,000
Asuransi bayar dimuka Rp 16,800,000
Perlengkapan toko Rp 13,800,000
Peralatan toko Rp 569,500,000
Akum Penyusutan Rp 56,700,000
Utang usaha Rp 63,150,000
utang gaji
utang pengembalian dana Rp 29,270,000
Modal Rp 685,300,000
prive Rp 135,000,000
ikhtisar laba
Penjualan Rp 5,380,250,000
Beban pokok penjualan Rp 3,013,000,000
Beban gaji penjualan Rp 720,800,000
Beban iklan Rp 292,000,000
beban penyusutan peralatan
beban perlengkapan toko
beban penjualan lain-lain Rp 12,600,000
beban gaji kantor Rp 411,100,000
beban sewa Rp 88,700,000
beban asuransi
beban adm lain lain Rp 7,800,000
Diskon penjualan Rp 2,470,000
Rp 6,214,670,000 Rp 6,214,670,000
Rp -
 JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN
DEBIT KREDIT DEBIT

Rp 84,500,000.00
Rp 247,450,000.00
Rp 13,950,000.00 Rp 570,000,000.00
Rp 35,000,000.00 Rp 50,200,000.00
Rp 12,000,000.00 Rp 4,800,000.00
Rp 9,800,000.00 Rp 4,000,000.00
Rp 569,500,000.00
Rp 14,000,000.00

Rp 13,600,000.00
Rp 60,000,000.00

Rp 135,000,000.00

Rp 60,000,000.00
Rp 13,950,000.00 Rp 35,000,000.00 Rp 2,991,950,000.00
Rp 7,000,000.00 Rp 727,800,000.00
Rp 292,000,000.00
Rp 14,000,000.00 Rp 14,000,000.00
Rp 9,800,000.00 Rp 9,800,000.00
Rp 12,600,000.00
Rp 6,600,000.00 Rp 417,700,000.00
Rp 88,700,000.00
Rp 12,000,000.00 Rp 12,000,000.00
Rp 7,800,000.00
Rp 2,470,000.00
Rp 6,242,270,000.00
CA SALDO DISESUAIKAN
KREDIT

Rp 70,700,000.00
Rp 63,150,000.00
Rp 13,600,000.00
Rp 89,270,000.00
Rp 685,300,000.00

Rp 5,320,250,000.00

Rp 6,242,270,000.00
 PT PANORAMA
LAPORAN LABA RUGI
PER 31 MEI 2016
PENJUALAN Rp 5,320,250,000.00
BEBAN POKOK PENJUALAN Rp 2,991,950,000.00
LABA BRUTO Rp 2,328,300,000.00
BEBAN-BEBAN:
Beban gaji penjualan Rp 727,800,000.00
Beban iklan Rp 292,000,000.00
beban penyusutan peralatan Rp 14,000,000.00
beban perlengkapan toko Rp 9,800,000.00
beban penjualan lain-lain Rp 12,600,000.00
beban gaji kantor Rp 417,700,000.00
beban sewa Rp 88,700,000.00
beban asuransi Rp 12,000,000.00
beban adm lain lain Rp 7,800,000.00 Rp 1,582,400,000.00
LABA BERSIH Rp 745,900,000.00
 PT PANORAMA
LAPORAN PERUBAHAN EKUITAS
PER 31 MEI 2016
MODAL Rp 685,300,000.00
LABA TAHUN BERJALAN Rp 745,900,000.00
PRIVE Rp 135,000,000.00 Rp 610,900,000.00
EKUITAS AKHIR Rp 1,296,200,000.00

PT PA
JURNA

31

31

31

31
 PT PANORAMA
LAPORAN POSISI KEUANGAN
PER 31 MEI 2016
ASET LIABILITAS
Kas Rp 84,500,000.00 Utang usaha
Piutang usaha Rp 247,450,000.00 utang gaji
Persediaan Rp 570,000,000.00 utang pengembalian dana
Perikiraan barang retur Rp 50,200,000.00 TOTAL LIABILITAS
Asuransi bayar dimuka Rp 4,800,000.00
Perlengkapan toko Rp 4,000,000.00 EKUITAS
Peralatan toko Rp 569,500,000.00 MODAL
Akum Penyusutan -Rp 70,700,000.00
Diskon penjualan Rp 2,470,000.00
TOTAL ASET Rp 1,462,220,000.00 TOTAL LIABILITAS & EKUITAS

PT PANORAMA
JURNAL PENUTUP

PENJUALAN Rp 5,320,250,000.00
IKHTISAR LABA RUGI Rp 5,320,250,000.00

IKHTISAR LABA RUGI Rp 4,574,350,000.00

beban pokok penjualan Rp 2,991,950,000.00
Beban gaji penjualan Rp 727,800,000.00
Beban iklan Rp 292,000,000.00
beban penyusutan peralatan Rp 14,000,000.00
beban perlengkapan toko Rp 9,800,000.00
beban penjualan lain-lain Rp 12,600,000.00
beban gaji kantor Rp 417,700,000.00
beban sewa Rp 88,700,000.00
beban asuransi Rp 12,000,000.00
beban adm lain lain Rp 7,800,000.00

ikhtisar laba rugi Rp 745,900,000.00

modal lina talisa Rp 745,900,000.00

modal lina talisa Rp 135,000,000.00

prive lina talisa Rp 135,000,000.00

Rp 10,775,500,000.00 Rp 10,775,500,000.00
Rp 63,150,000.00
Rp 13,600,000.00
Rp 89,270,000.00
Rp 166,020,000.00

Rp 1,296,200,000.00

Rp 1,462,220,000.00

ANGKA 745.900 disamping dapet dari selisih antara 5.320.000.000 - 4.574.350.000

dan jika benar maka selisihnya akan sama dengan jumlah laba rugi 745.900.000