4 EKONOMI/XII
Latihan!
PD Sejahtera memulai usahanya pada bulan November 2005 yang bergerak dalam perdagangan
elektronik. Transaksi dan neraca saldo selama bulan November 2005 adalah sebagai berikut :
Jurnal Pembelian
Halaman .........
Jumlah
Jurnal Penjualan
Halaman .........
Piutang (D)
Tgl Nomor Faktur Debitor Ref Syarat Pembayaran
Penjualan (K)
Jumlah
Tanggal di Nilai
Periksa
Jurnal Umum
Halaman ………
Tanggal Keterangan Ref Debit Kredit
Daftar Rekapitulasi
Transaksi PD Sejahtera
Per 30 November 2005
Tanggal di Nilai
Periksa
PD Sejahtera
Buku Besar Pembantu Piutang
Tuan Ali No. A-01
PD Sejahtera
Daftar Saldo Piutang
No Debitur Saldo
1
2
3
4
Jumlah
PD Sejahtera
Buku Besar Pembantu Utang
Toko ABC No. A-01
PD Sejahtera
Daftar Saldo Utang
No Debitur Saldo
1
2
3
4
5
Jumlah
Tanggal di Nilai
Periksa
5. Neraca Saldo
PD Sejahtera
Neraca Saldo
Per 30 November 2005
Jumlah
Tanggal di Nilai
Periksa
PD Sejahtera
Jurnal Penyesuaian
Per 31 Desember 2005
Tgl Keterangan Ref Debit Kredit
2005
Des
Tanggal di Nilai
Periksa
PD Sejahtera
Jurnal Penyesuaian
Per 31 Desember 2005
Tgl Keterangan Ref Debit Kredit
2005
Des
Tanggal di Nilai
Periksa
Laba/Rugi Bersih
No Nama Akun Neraca Sado Jurnal Penyesuaian Neraca Saldo Disesuaikan Laporan Laba Rugi Neraca
Akun D K D K D K D K D K
1101 Kas 80.169.500 -
1102 Piutang dagang 15.075.000 -
1103 Piutang wesel 13.100.000 -
1104 Persediaan barang dagang 16.175.000 -
1201 Peralatan kantor 39.125.000 -
1301 Akm.peny.peralatan kantor - 19.650.000
1202 Peralatan toko 82.500.000 -
1302 Akm.peny.peralatan toko - 49.500.000
1203 Gedung 82.500.000 -
1303 Akm.peny.gedung - 41.250.000
2101 Utang dagang - 28.350.000
3101 Modal - 75.000.000
3102 Prive 16.250.000 -
4101 Penjualan - 381.500.000
4102 Potongan penjualan 20.700.000 -
4201 Pendapatan bunga - 1.533.000
5101 Pembelian 186.400.000 -
5102 Retur pembelian - 1.550.000
5103 Potongan pembelian - 1.361.500
5201 Beban Gaji karyawan 23.750.000 -
5202 Beban Asuransi 1.375.000 -
5203 Beban listrik dan telepon 6.250.000 -
5204 Beban pemeliharaan gedung 16.325.000 -
Rp.599.694.500 Rp.599.694.500
5901 HPP
2102 Utang gaji
1105 Asuransi dibayar dimuka
5301 B. peny. Peralatan kantor
5302 B. peny. Peralatan toko
5303 B. peny. Gedung
Laba/Rugi Bersih
Harga Pokok Penjualan adalah seluruh biaya yang dikeluarkan untuk memperoleh barang yang dijual
atau harga perolehan dari barang yang dijual
Rumus-rumus penting !
Keterangan:
EBITDA = Earning before Interest, Tax, Depreciation and Amortation (Laba sebelum Bunga, Pajak,
Penyusutan dan Amortisasi)
EBIT = Earning before Interest and Tax (Laba sebelum Bunga dan Pajak)
Latihan!
1. Untuk menghitung pembelian bersih dapat dipergunakan rumus berikut ini ....
a. Persediaan awal + Pembelian + beban angkut pembelian — Retur pembelian
b. Persediaan awal + pembelian + beban angkut - Retur dan Potongan pembelian
c. Pembelian + beban angkut Pembelian — Retur Pembelian — Potongan Pembelian
d. Pembelian + beban angkut
e. Pembelian + beban angkut pembelian — persediaan akhir
2. Perhatikan data berikut :
- Penjualan bersih Rp. 1.900.000.000,-
- Pembelian netto Rp. 900.000.000,-
- Beban angkut pembelian Rp. 11.000.000,-
- Persediaan awal Rp. 82.420.000,-
- Persediaan akhir Rp. 96.634.000,-
Dari data di atas, dapat diketahui harga pokok penjualannya adalah sebesar ….
a. Rp. 887.568.000,-
b. Rp. 886.786.000,-
c. Rp. 993.420.000,-
d. Rp. 101.321.000,-
e. Rp. 885.786.000,-
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3. Perhatikan data berikut :
- Persediaan awal Rp. 7.750.000,-
- Persediaan akhir Rp. 9.150.000,-
- Penjualan Rp. 98.500.000,-
- Pembelian Rp. 72.700.000,-
- Beban angkut pembelian Rp. 1.800.000,-
- Potongan penjualan Rp. 2.300.000,-
- Potongan pembelian Rp. 1.700.000,-
- Retur penjualan Rp. 700.000,-
- Retur pembelian Rp. 1.200.000,-
Dari data di atas, besarnya Harga Pokok Penjualan adalah ….
a. Rp. 34.500.000,-
b. Rp. 37.500.000,-
c. Rp. 67.000.000,-
d. Rp. 70.200.000,-
e. Rp. 71.750.000,-
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4. Pada akhir periode Perusahaan Dagang Jati Kencana mempunyai sebagian data :
- Persediaan barang dagang awal Rp4.500.000,00
- Penjualan bersih Rp17.900.000,00
- Pembelian bersih Rp11.750.000,00
- Beban – beban usaha Rp4.125.000,00
- Persediaan barang dagang akhir Rp3.675.000,00
Laba bersih usaha perusahaan tersebut sebesar ….
a. Rp. 1.200.000,00
b. Rp. 2.750.000,00
c. Rp. 3.850.000,00
d. Rp. 5.325.000,00
e. Rp. 7.150.000,00
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Tanggal di Nilai
Periksa
8. Laporan Keuangan
LAPORAN KEUANGAN
Laporan Keuangan
- Laporan Laba/Rugi
- Laporan Perubahan Modal
- Laporan Neraca
- Laporan Arus Kas
Latihan!
PD Sejahtera
Laporan Laba/Rugi
Per 31 Desember 2005
Pendapatan
Penjualan Rp...................
Potongan penjualan (Rp..................)
Penjualan bersih Rp....................
Pendapatan bunga Rp....................
Total pendapatan Rp....................
Beban Usaha
Beban listrik dan telepon Rp....................
Beban asuransi Rp...................
Beban gaji karyawan Rp....................
Beban pemeliharaan gedung Rp....................
Beban penyusutan peralatan kantor Rp...................
Beban penyusutan peralatan toko Rp...................
Beban penyusutan gedung Rp...................
Total beban usaha (Rp..................)
Laba bersih Rp....................
PD Sejahtera
Laporan Perubahan Modal
Per 31 Desember 2005
Tanggal di Nilai
Periksa
PD Sejahtera
Laporan Neraca
Per 31 Desember 2005
Aktiva Pasiva
Aktiva lancar Kewajiban
Kas Rp...................... Utang lancar
Piutang dagang Rp...................... Utang dagang Rp........................
Piutang wesel Rp...................... Utang gaji Rp........................
Persediaan barang dagang Rp...................... Jumlah Rp........................
Asuransi dibayar dimuka Rp......................
Jumlah aktiva lancar Rp..................... Modal
Modal Rp.......................
Aktiva tetap
Peralatan kantor Rp.....................
Akm.peny.peralatan (Rp...................)
kantor Rp.....................
Rp.....................
Peralatan toko (Rp...................)
Akm.peny.peralatan toko Rp.....................
Rp.....................
Gedung (Rp...................)
Akm.peny.gedung Rp.....................
9. Jurnal Penutup
JURNAL PENUTUP
Jurnal penutup adalah jurnal yang digunakan untuk mengenolkan akun-akun nominal (sementara)
dengan cara dipindahkan ke akun modal melalui ikhtisar laba/rugi.
Langkah-langkah penyusunan jurnal penutup sebagai berikut :
1. Memindahkan semua saldo akun pendapatan ke akun ikhtisar L/R. Jurnalnya :
Penjualan Rp.xxx
Pendapatan lain2 Rp.xxx
Retur penjualan Rp.xxx
Potongan penjualan Rp.xxx
Ikhtisar L/R Rp.xxx
2. Memindahkan semua saldo akun beban ke akun ikhtisar L/R. Jurnalnya :
Ikhtisar L/R Rp.xxx
Beban-beban Rp.xxx
3. Memindahkan saldo akun prive ke akun modal. Jurnalnya :
Modal Rp.xxx
Prive Rp.xxx
4. Memindahkan saldo akun ikhtisar L/R ke akun modal. Jurnalnya :
Ikhtisar L/R Rp.xxx
Modal Rp.xxx
Latihan!
Buatlah jurnal penutup dari data transaksi PD Sejahtera !
31 Penjualan .......................
Retur pembelian .......................
Potongan pembelian .......................
Pendapatan bunga .......................
Ikhtisar L/R ........................
(menutup pendapatan)
31 Modal .......................
Pengambilan prive ........................
(menutup prive)
Tanggal di Nilai
Periksa
JURNAL PEMBALIK
Jurnal pembalik dibuat untuk membalik ayat jurnal penyesuaian tertentu sebagaimana telah dibuat pada
periode sebelumnya.