Lolipop

Pembelian Harga Pokok Penjualan Persediaan

Tanggal Harga/ Total Harga/ Total
Unit Unit (Rp) Harga (Rp) Unit Unit (Rp) Harga (Rp) Unit
So. Awal - - - - - - 1,000
1-Dec 2,000 45,000 90,000,000 - 3,000
7-Dec - 400 55,000 22,000,000 2,600
8-Dec - - - 500 48,000 24,000,000 2,100
10-Dec 500 43,000 21,500,000 - 2,600

Cinderela
Pembelian Harga Pokok Penjualan Persediaan
Tanggal Harga/ Total Harga/ Total
Unit Unit (Rp) Harga (Rp) Unit Unit (Rp) Harga (Rp) Unit
So. Awal - - - - - - 500
5-Dec 3,000 25,000 75,000,000 - 3,500
20-Dec - 250 28,000 7,000,000 3,250
27-Dec 400 24,000 9,600,000 - - - 3,650

Karyono Lukito Kartono Karyani

Gaji 7,500,000 6,250,000 5,150,000 4,300,000
Bruto 7,500,000 6,250,000 5,150,000 4,300,000
By Jb 375,000 312,500 257,500 215,000
Neto Bln 7,125,000 5,937,500 4,892,500 4,085,000
Neto Thn 85,500,000 71,250,000 58,710,000 49,020,000
PTKP 54,000,000 54,000,001 54,000,002 54,000,003
PKP Thn 31,500,000 17,249,999 4,709,998 (4,980,003)
PPh 21 Th 1,575,000 862,500 235,500 (249,000)
PPh 21 Bln 131,250 71,875 19,625 (20,750)

Total Gaji 23,200,000

PPh 21 222,750
Bayar 22,977,250
Persediaan
Harga/ Total
Unit (Rp) Harga (Rp)
44,000 44,000,000
44,500 133,500,000
44,500 115,700,000
44,500 93,450,000
43,750 113,750,000

Persediaan
Harga/ Total
Unit (Rp) Harga (Rp)
23,000 11,500,000
24,000 84,000,000
24,000 78,000,000
24,000 87,600,000
So. Bank 235,000,000 So. Buku Bank
Ditambah Ditambah
8-Dec Penjualan 26,400,000 8-Dec Penjualan 26,400,000
18-Dec Pelunasan Penj 97,900,000 18-Dec Pelunasan Penj 97,900,000
28-Dec Bunga 143,000 28-Dec Bunga 143,000
20-Dec BG 7,700,000 20-Dec BG 7,700,000
132,143,000

Dikurangi Dikurangi
2-Dec Kas 5,000,000 2-Dec Kas 5,000,000
10-Dec Pembelian 23,650,000 10-Dec Pembelian 23,650,000
25-Dec RTGS 82,500,000 25-Dec RTGS 82,500,000
28-Dec Pajak 28,600 28-Dec Pajak 28,600
111,178,600

255,964,400

Jurnal
20-Dec Bank 7,700,000
Piutang 7,700,000
28-Dec Bank 114,400
Beban Pajak 28,600
Pend. Bunga 143,000
235,000,000

132,143,000

111,178,600

255,964,400
Jurnal Transaksi
Debet Kredit Debet
1-Dec Pembelian 90,000,000 18-Dec Bank 97,900,000
Ht. Usaha 90,000,000 Piutang
2-Dec Kas 5,000,000 20-Dec Piutang 7,700,000
Bank 5,000,000 PPn Keluaran
5-Dec Persediaan 75,000,000 Penjualan
PPn Masukan 7,500,000 25-Dec Ht. Usaha 82,500,000
Ht. Usaha 82,500,000 Bank
7-Dec Piutang 24,200,000 26-Dec By. Peny Bangunan 50,000,000
PPn Keluaran 2,200,000 By. Peny Invent 3,750,000
Penjualan 22,000,000 By. Peny Kendr 15,250,000
8-Dec Bank 26,400,000 Akm. Pen Bangunan
PPn Keluaran 2,400,000 Akm. Peny Invent
Penjualan 24,000,000 Akm. Peny Kendr
10-Dec Persediaan 21,500,000 27-Dec Pembelian 9,600,000
PPn Masukan 2,150,000 PPn Masukan 960,000
Bank 23,650,000 Ht. Usaha
15-Dec By Listrik/Air/Tlf 2,958,000 30-Dec By Gaji 23,200,000
By ATK/Materai 250,000 Ht. PPh 21
By BBM 300,000 Bank
By Ongkos Kirim 387,000
Kas 3,895,000
Kredit

97,900,000

700,000
7,000,000

82,500,000

50,000,000
3,750,000
15,250,000

10,560,000

222,750
22,977,250