in out
tanggal Keterangan
unit price amount unit price
1-Jul Persediaan
7500 Rp 6,150 Rp 46,125,000
3-Jul Pembelian
2500 Rp 6,100
5-Jul Penjualan (2500)
2500 Rp 6,100
10-Jul Penjualan (4500)
2000 Rp 6,150
11-Jul Penjualan (3000) 3000 Rp 6,150
6500 Rp 6,200 Rp 40,300,000
15-Jul Pembelian
1500 Rp 6,150
18-Jul Penjualan (1500)
1000 Rp 6,150
20-Jul Penjualan (2500)
1500 Rp 6,200
2000 Rp 6,050 Rp 12,100,000
22-Jul Pembelian
4000 Rp 6,200
23-Jul Penjualan (4000)
1000 Rp 6,200
25-Jul Penjualan (5500) 2000 Rp 6,050
2500 Rp 6,000
26-Jul Retur Pembelian -1000 Rp 6,000 -Rp 6,000,000
27-Jul Retur Penjualan (500) 500 Rp 6,000
28-Jul Penjualan (500) 500 Rp 6,000
29-Jul Pembeliaan 4000 Rp. 6.250. Rp. 25.000.000
30-Jul Pembeliaan 2500 Rp. 5.500 Rp. 13.750.000
CANA SURYA KE
metode fifo) JURNAL U
li 2020 Per Bulan J
tanggal
out balance 3-Jul
amount unit price amount
5000 Rp 6,100 Rp 30,500,000 5-Jul
5000 Rp 6,100 Rp 30,500,000
7500 Rp 6,150 Rp 46,125,000
Rp 15,250,000 2500 Rp 6,100 Rp 15,250,000
7500 Rp 6,150 Rp 46,125,000 10-Jul
Rp 15,250,000 0 Rp - Rp -
Rp 12,300,000 5500 Rp 6,150 Rp 33,825,000
Rp 18,450,000 2500 Rp 6,150 Rp 15,375,000
2500 Rp 6,150 Rp 15,375,000 11-Jul
6500 Rp 6,200 Rp 40,300,000
Rp 9,225,000 1000 Rp 6,150 Rp 6,150,000
6500 Rp 6,200 Rp 40,300,000
Rp 6,150,000 0 Rp - Rp - 15-Jul
Rp 9,300,000 5000 Rp 6,200 Rp 31,000,000
5000 Rp 6,200 Rp 31,000,000 18-Jul
2000 Rp 6,050 Rp 12,100,000
Rp 24,800,000 1000 Rp 6,200 Rp 6,200,000
2000 Rp 6,050 Rp 12,100,000
1000 Rp 6,200 Rp 6,200,000 20-Jul
2000 Rp 6,050 Rp 12,100,000
3500 Rp 6,000 Rp 21,000,000
Rp 6,200,000 0 Rp - Rp -
Rp 12,100,000 0 Rp - Rp - 22-Jul
Rp 15,000,000 1000 Rp 6,000 Rp 6,000,000
0 Rp - Rp - 23-Jul
Rp 3,000,000 500 Rp 6,000 Rp 3,000,000
Rp 3,000,000 0 Rp - Rp -
4000 Rp.6.250 Rp. 25.000.000
400 Rp.6.250 Rp. 25.000.000 24-Jul
2500 Rp.5.500 Rp.13.750.000
25-Jul
26-Jul
27-Jul
28-Jul
29-Jul
30-Jul
Total
SURYA KENCANA
JURNAL UMUM
Per Bulan Juli 2020
keterangan reff debet kredit
Persediaan Barang dagang Rp. 46.125.000
Kas Rp. 46.125.000
Piutang Dagang Rp. 17.500.000
Penjualan Rp. 17.500.000
HPP Rp. 15.250.000
Persediaan Barang Dagang Rp. 15.250.000
Piutang Dagang Rp. 31.500.000
Penjualan Rp. 31.500.000
HPP Rp. 12.300.000
Persediaan Barang Dagang Rp. 12.300.000
Piutang Dagang Rp. 21.300.000
Penjualan Rp. 21.300.000
HPP Rp. 18.450.000
Persediaan Barang Dagang Rp. 18.450.000
Persediaan Barang dagang Rp 40,300,000
kas Rp 40,300,000
Piutang Dagang Rp. 10.800.000
Penjualan Rp. 10.800.000
HPP Rp. 9.225.000
Persediaan Barang Dagang Rp. 9.225.000
Piutang Dagang Rp. 17.875.000
Penjualan Rp. 17.875.000
HPP Rp. 15.450.000
Persediaan Barang Dagang Rp. 15.450.000
Persediaan Barang dagang Rp. 12.100.000
kas Rp. 12.100.000
Piutang Dagang Rp. 28.000.000
Penjualan Rp. 28.000.000
HPP Rp. 24.800.000
Persediaan Barang Dagang Rp. 24.800.000
Persediaan Barang dagang Rp. 21.000.000
kas Rp. 21.000.000
Piutang Dagang Rp. 38.500.000
Penjualan Rp. 38.500.000
HPP Rp. 33.300.000
Persediaan Barang Dagang Rp. 33.300.000
Utang Dagang Rp. 6.000.000
Retur Pembelian Rp. 6.000.000
Retur Penjualan Rp. 3.000.000
Piutang Dagang Rp. 3.000.000
Piutang Dagang Rp. 3.050.000
Penjualan Rp. 3.050.000
HPP Rp. 3.000.000
Persediaan Barang dagang Rp. 3.000.000
Persediaan Barang dagang Rp. 25.000.000
Kas Rp. 25.000.000
Persediaan Barang dagang Rp. 13.750.000
Kas Rp. 13.750.000
Total Rp 40,300,000 Rp 40,300,000
SURYA KENCANA
Kartu Persediaan (metode lifo)
Per Bulan Juli 2020
in out
tanggal Keterangan
unit price amount unit price
1-Jul Persediaan
3-Jul Pembelian 7500 Rp 6,150 Rp 46,125,000
Penjualan
5-Jul
2500 Rp 6,150
Penjualan
10-Jul
4500 Rp 6,150
Penjualan 500 Rp 6,150
11-Jul
2500 Rp 6,100
Pembelian
15-Jul
6500 Rp 6,200 Rp 40,300,000
Penjualan
18-Jul
1500 Rp 6,200
Penjualan
20-Jul
2500 Rp 6,200
Pembelian
22-Jul
2000 Rp 6,050 Rp 12,100,000
23-Jul Penjualan
2000 Rp 6,050
2000 Rp 6,200
Pembelian
24-Jul
3500 Rp 6,000 Rp 21,000,000
Penjualan 3500 Rp 6,000
25-Jul
1500 Rp 6,100
26-Jul Retur pembelian -1000 Rp 6,000 -Rp 6,000,000
27-Jul Retur penjualan 500 Rp 6,000
28-Jul Penjualan 500 Rp 6,000
29-Jul Pembeliaan 4000 Rp.6.250 Rp. 25.000.000
30-Jul Pembeliaan 2500 Rp.5.500 Rp. 13.750.000
NA SURYA K
etode lifo) JURNAL
020 Per Bulan
tanggal
out balance 3-Jul
amount unit price amount
5000 Rp 6,100 Rp 30,500,000 5-Jul
7500 Rp 6,150 Rp 46,125,000
5000 Rp 6,100 Rp 30,500,000
Rp 15,375,000 5000 Rp 6,150 Rp 30,750,000
5000 Rp 6,100 Rp 30,500,000 10-Jul
Rp 27,675,000 500 Rp 6,150 Rp 3,075,000
Rp 3,075,000 - - -
Rp 15,250,000 2500 Rp 6,100 Rp 15,250,000
2500 Rp 6,100 Rp 15,250,000 11-Jul
6500 Rp 6,200 Rp 40,300,000
2500 Rp 6,100 Rp 15,250,000
Rp 9,300,000 5000 Rp 6,200 Rp 31,000,000
2500 Rp 6,100 Rp 15,250,000 15-Jul
Rp 15,500,000 2500 Rp 6,200 Rp 15,500,000
2500 Rp 6,100 Rp 15,250,000 18-Jul
2500 Rp 6,200 Rp 15,500,000
2000 Rp 6,050 Rp 12,100,000
2500 Rp 6,100 Rp 15,250,000
Rp 12,100,000 - - - 20-Jul
Rp 12,400,000 - - -
2500 Rp 6,100 Rp 15,250,000
3500 Rp 6,000 Rp 21,000,000
Rp 21,000,000 - - - 22-Jul
Rp 9,150,000 1000 Rp 6,100 Rp 6,100,000
- - - 23-Jul
Rp 3,000,000 500 Rp 6,000 Rp 3,000,000
Rp 3,000,000 - - -
4000 Rp. 6.250 Rp. 25.000.000
4000 Rp. 6.250 Rp. 25.000.000 24-Jul
2500 Rp. 5.500 Rp. 13.750.000
25-Jul
26-Jul
27-Jul
28-Jul
29-Jul
30-Jul
Total
SURYA KENCANA
JURNAL UMUM
Per Bulan Juli 2020
keterangan debet kredit
Persediaan Barang dagang Rp 46,125,000
Kas Rp 46,125,000
Piutang Dagang Rp 17,500,000
Penjualan Rp 17,500,000
HPP Rp 15,375,000
Persediaan Barang Dagang Rp 15,375,000
Piutang Dagang Rp 31,500,000
Penjualan Rp 31,500,000
HPP Rp 27,675,000
Persediaan Barang Dagang Rp 27,675,000
Piutang Dagang Rp 21,300,000
Penjualan Rp 21,300,000
HPP Rp 18,325,000
Persediaan Barang Dagang Rp 18,325,000
Persediaan Barang dagang Rp 40,300,000
kas Rp 40,300,000
Piutang Dagang Rp 10,800,000
Penjualan Rp 10,800,000
HPP Rp 9,300,000
Persediaan Barang Dagang Rp 9,300,000
Piutang Dagang Rp 17,875,000
Penjualan Rp 17,875,000
HPP Rp 15,500,000
Persediaan Barang Dagang Rp 15,500,000
Persediaan Barang dagang Rp 12,100,000
kas Rp 12,100,000
Piutang Dagang Rp 28,000,000
Penjualan Rp 28,000,000
HPP Rp 24,500,000
Persediaan Barang Dagang Rp 24,500,000
Persediaan Barang dagang Rp 21,000,000
kas Rp 21,000,000
Piutang Dagang Rp 38,500,000
Penjualan Rp 38,500,000
HPP Rp 30,150,000
Persediaan Barang Dagang Rp 30,150,000
Utang Dagang Rp 6,000,000
Retur Pembelian Rp 6,000,000
Retur Penjualan Rp 3,000,000
Piutang Dagang Rp 3,000,000
Piutang Dagang Rp 3,500,000
Penjualan Rp 3,500,000
HPP Rp 3,000,000
Persediaan Barang Dagang Rp 3,000,000
Persediaan Barang dagang Rp. 25.000.000
Kas Rp. 25.000.000
Persediaan Barang dagang Rp. 13.750.000
Kas Rp. 13.750.000
Total Rp 441,325,000 Rp 441,325,000
SURYA KENCANA
Kartu Persediaan (metode average)
Per Bulan Juli 2020
in out
tanggal Keterangan
unit price amount unit price
1-Jul Persediaan
7500 Rp 6,150 Rp 46,125,000
3-Jul Pembelian
2500 Rp 6,130
5-Jul Penjualan
4500 Rp 6,130
10-Jan Penjualan
3000 Rp 6,130
11-Jan Penjualan
1500 Rp 6,181
18-Jul Penjualan
2500 Rp 6,180
20-Jul Penjualan
4000 Rp 6,143
23-Jul Penjualan
5500 Rp 6,066
25-Jul Penjualan
500 Rp 6,000
27-Jul Retur Penjualan
500 Rp 6,000
28-Jul Penjualan
Persediaan Pembelian
Akhir = - Penjualan
23500 - 23500
0