TANGGAL KETERANGAN
1/8/2012 (2/10,n/30) Pembelian PT Bintang
hutang
4/8/2012 Hutang
Return pembelian
11/8/2012 kas
masih mendapat potongan 1% x 50.000.000 = Rp. 500.000,-
potongan penjualan
piutang
(pelunasan 2/08/2012)
13/08/2012 kas
Potongan 2% x 70.000.000,- = Rp 1.400.000,-
potongan harga
piutang
(pelunasan 4/08/2012)
15/8/2012 Pembelian
hutang
( beban perlengkapan kantor)
18/08/2012 Piutang
penjualan
(CV Tiara)
20/08/2012 Kas
Penjualan
(pendapatan)
22/8/2012 kas
Diskon 5% x 600.000.000 = Rp. 30.000.000,-
potongan/diskon
Hutang
(pelunasan 12/08/2012)
TOTAL
DEBIT KREDIT
Rp 160,000,000.00
Rp160,000,000.00
Rp 50,000,000.00
Rp50,000,000.00
Rp 80,000,000.00
Rp80,000,000.00
Rp 20,000,000.00
Rp20,000,000.00
Rp 140,000,000.00
Rp137,200,000.00
Rp2,800,000.00
Rp 10,000,000.00
Rp10,000,000.00
Rp 49,500,000.00
Rp 500,000.00
Rp50,000,000.00
Rp 600,000,000.00
Rp600,000,000.00
Rp 68,600,000.00
Rp 1,400,000.00
Rp70,000,000.00
Rp 90,000,000.00
Rp90,000,000.00
Rp 6,000,000.00
Rp6,000,000.00
Rp 60,000,000.00
Rp60,000,000.00
Rp 40,000,000.00
Rp40,000,000.00
Rp 570,000,000.00
Rp 30,000,000.00
Rp600,000,000.00
Rp 1,976,000,000.00 Rp1,976,000,000.00
TANGGAL KETERANGAN DEBIT
3/1/2022 Pembelian Rp1,500,000.00
Utang dagang
(PT Melati)
KREDIT
Rp1,500,000.00
Rp300,000.00
Rp200,000.00
Rp500,000.00
Rp75,000.00
Rp230,000.00
Rp225,000.00
Rp30,000.00
Rp400,000.00
Rp250,000.00
Rp100,000.00
Rp400,000.00
Rp4,210,000.00
PERUSAHAAN DAGANG JELLY
JURNAL UMUM
PERIODE 30 SEPTEMBER 2021
Rp1,500,000.00
Rp300,000.00
Rp200,000.00
Rp50,000.00
Rp75,000.00
Rp230,000.00
Rp225,000.00
Rp30,000.00
Rp400,000.00
Rp250,000.00
Rp100,000.00
Rp400,000.00
Rp3,760,000.00