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JURNAL PENJUALAN Bulan: Juli No. Invoice
Tgl. 2,013 Juli
x
3 3 4 5 5 5 5 5 8 8 10 10 17 17 19 22 25 28 28 29 30 30
00110119 00110120 00110121 00110122 00110123 00110124 00110125
00110132
00110136 00110137 00110138
Keterangan
Post Ref.
Debit Piutang Dagang HPP 5,362,500 3,600,000 8,250,000 5,200,000 3,465,000 2,400,000 14,712,500 11,000,000 3,586,000 2,400,000 11,286,000 8,400,000 13,282,500 10,800,000 1,677,500 1,200,000 18,480,000 15,000,000 8,827,500 6,600,000 7,150,000 4,800,000 10,312,500 6,500,000 13,860,000 11,250,000 17,710,000 14,400,000 7,370,000 5,850,000 7,623,000 4,800,000 5,775,000 3,900,000 17,930,000 14,400,000 4,180,000 2,600,000 3,932,500 2,400,000 11,286,000 8,400,000 3,586,000 2,400,000 199,644,500 148,300,000
AL PENJUALAN JJ 1 Persediaan 3,600,000 5,200,000 2,400,000 11,000,000 2,400,000 8,400,000 10,800,000 1,200,000 15,000,000 6,600,000 4,800,000 6,500,000 11,250,000 14,400,000 5,850,000 4,800,000 3,900,000 14,400,000 2,600,000 2,400,000 8,400,000 2,400,000 148,300,000
Kredit PPN Keluaran 487,500 750,000 315,000 1,337,500 326,000 1,026,000 1,207,500 152,500 1,680,000 802,500 650,000 937,500 1,260,000 1,610,000 670,000 693,000 525,000 1,630,000 380,000 357,500 1,026,000 326,000 18,149,500
Penjualan 4,875,000 7,500,000 3,150,000 13,375,000 3,260,000 10,260,000 12,075,000 1,525,000 16,800,000 8,025,000 6,500,000 9,375,000 12,600,000 16,100,000 6,700,000 6,930,000 5,250,000 16,300,000 3,800,000 3,575,000 10,260,000 3,260,000 181,495,000
JURNAL PEMBELIAN Bulan: Juli Tgl. 2013 Juli
No. Invoice 2 A14343 2 AO4002 4 C1040 5 40778 5 A19043 9 11 15 18 23 24 434002 24 24 25 401102 26 28 19043
Keterangan
Post Ref.
Persediaan 58,000,000 23,000,000 37,500,000 3,900,000 10,400,000 18,750,000 12,600,000 29,250,000 18,100,000 15,200,000 6,000,000 6,000,000 4,800,000 6,000,000 6,500,000 22,400,000 278,400,000
Debit Lain-Lain Keterangan
JB 1 Kredit
Debit Lain-Lain Total
PPN Masukan 5,800,000 2,300,000 3,750,000 390,000 1,040,000 1,875,000 1,260,000 2,925,000 1,810,000 1,520,000 600,000 600,000 480,000 600,000 650,000 2,240,000 27,840,000
Utang Dagang 63,800,000 25,300,000 41,250,000 4,290,000 11,440,000 20,625,000 13,860,000 32,175,000 19,910,000 16,720,000 6,600,000 6,600,000 5,280,000 6,600,000 7,150,000 24,640,000 306,240,000
JURNAL PENERIMAAN KAS Bulan: Juli Tgl.
x x
JKM 1 Keterangan 2 4 4 4 Piutang Juni 7 7 Piutang Juni 8 8 8 9 9 Piutang Juni 10 10 11 Piutang Juni 11 12 12 Piutang 3 Juli 12 Piutang 5 Juli 12 12 14 18 19 21 Piutang Juni 21 Piutang Juni 22 22 23 24 25 25 26 26 29 30 31 31
Post Ref.
Kas di Bank 3,190,000 6,050,000 1,925,000 8,650,000 8,305,000 4,450,000 1,925,000 3,575,000 3,762,000 1,677,500 12,850,000 6,050,000 20,750,000 16,250,000 3,025,000 10,700,000 5,094,375 12,618,375 3,685,000 4,620,000 3,190,000 4,620,000 1,793,000 14,700,000 8,250,000 4,125,000 3,025,000 3,575,000 15,000,000 4,482,500 3,190,000 2,942,500 7,524,000 3,025,000 2,500,000 9,405,000 20,000,000 250,499,250 322,131,500
Debit Potongan Penjualan
Kredit HPP
Piutang Dagang
2,000,000 4,600,000 1,300,000
2,000,000 4,600,000 1,300,000
2,900,000 5,500,000 1,750,000
Pajak Keluaran 290,000 550,000 175,000
6,675,000
7,550,000
755,000
1,300,000 2,400,000 2,800,000 1,200,000
1,750,000 3,250,000 3,420,000 1,525,000
175,000 325,000 342,000 152,500
4,600,000
5,500,000
550,000
2,300,000
2,750,000
275,000
2,925,000 3,750,000 2,000,000 3,750,000 1,200,000
3,350,000 4,200,000 2,900,000 4,200,000 1,630,000
335,000 420,000 290,000 420,000 163,000
2,300,000 2,400,000
2,750,000 3,250,000
275,000 325,000
3,600,000 2,000,000 2,200,000 5,600,000 2,300,000
4,075,000 2,900,000 2,675,000 6,840,000 2,750,000
407,500 290,000 267,500 684,000 275,000
7,500,000
8,550,000
855,000
70,700,000
85,965,000
8,596,500
Persediaan
Penjualan
8,650,000 6,675,000 4,450,000 1,300,000 2,400,000 2,800,000 1,200,000 12,850,000 4,600,000 20,750,000 16,250,000 2,300,000 10,700,000 5,362,500 13,282,500
268,125 664,125 2,925,000 3,750,000 2,000,000 3,750,000 1,200,000
14,700,000 8,250,000 4,125,000 2,300,000 2,400,000 15,000,000 3,600,000 2,000,000 2,200,000 5,600,000 2,300,000 2,500,000 7,500,000 932,250
70,700,000
20,000,000 156,870,000 322,131,500
Lain-Lain Keterangan
Total
JURNAL PENGELUARAN KAS Bulan: Juli Debit Tgl
Keterangan 2 2 3 8 10 Utang Juni 11 Utang Juni 14 14 15 17 17 17 17 17 18 20 20 22 22 22 24 25 26
No. Cek
Post Ref.
Utang Dagang
Lain-Lain Keterangan Perlengkapan B. Surat Kabar dan TV Kabel
B. BBM 609065
18,750,000 16,125,000 21,350,000 15,000,000 B. Komisi Penjualan Utang Bank Biaya Bunga B. Listrik dan air B. telepon dan internet B. telepon dan internet
B. Listrik dan air B. Surat Kabar dan TV Kabel
15,000,000 Prive, Tn. Kodi B. perawatan kendaraan
39,000,000 27,750,000 12,825,000 15,000,000 b. gaji b. transportasi b. administrasi bank B. Surat Kabar dan TV Kabel
28 28 28
32,000,000 b. retribusi kendaraan B. Komisi Penjualan 212,800,000 233,089,000
JKK 1
t
Kredit Lain-Lain
Kas di Bank
Total 400,000 300,000 250,000
1,275,000 2,000,000 1,880,000 450,000 250,000 125,000 350,000 154,000 750,000 675,000
10,000,000 100,000 25,000 30,000 125,000 1,150,000 20,289,000
400,000 300,000 250,000 18,750,000 16,125,000 21,350,000 15,000,000 1,275,000 3,880,000 450,000 250,000 125,000 350,000 154,000 15,000,000 750,000 675,000 39,000,000 27,750,000 12,825,000 15,000,000 10,000,000 155,000
32,000,000 125,000 1,150,000 233,089,000
Persediaan
JURNAL UMUM
Tgl. 2013 Juli
Keterangan 3 Utang Dagang Persediaan PPN Masukan 6 Retur Penjualan dan PH PPN Keluaran Piutang Dagang Persediaan Harga Pokok Penjualan 7 Utang Dagang Persediaan PPN Masukan 19 Utang Dagang Persediaan PPN Masukan
Ref.
Debit 2,530,000
Kredit 2,300,000 230,000
2,675,000 267,500 2,942,500 2,200,000 2,200,000 1,430,000 1,300,000 130,000 3,982,000
13,084,500
3,620,000 362,000 13,084,500
Bulan: Juli JU
Tgl.
Keterangan 31 Biaya Iklan Iklan dibayar di muka 31 Biaya asuransi asuransi dibayar di muka 31 biaya gaji utang gaji 31 biaya perlengkapan perlengkapan 31 biaya penyusutan kendaraan akumulasi penyusutan kendaraan biaya penyusutan komputer akumulasi penyusutan komputer biaya penyusutan peralatan toko akumulasi penyusutan peralatan toko biaya penyusutan bangunan akumulasi penyusutan bangunan 31 biaya bunga utang bunga 31 biaya kerugian piutang tak tertagih cadangan pitungan tak tertagih
Ref.
Debit 1,000,000 750,000 2,000,000 1,900,000 833,000 100,000 83,000 1,250,000 1,860,000 4,166,000 13,942,000
JURNAL PENYESUAIAN Bulan: Juli AJP Kredit 1,000,000 750,000 2,000,000 1,900,000 833,000 100,000 83,000 1,250,000 1,860,000 4,166,000 13,942,000
Nama Pelanggan Kode Pelanggan Alamat
: PT Cahaya : C 001 : Jln. Letnan Hadin No. 3811, Bandar Lampung, Telp. 368235
Tgl.
Keterangan
Ref
3 7 10 12 17 30
Nama Pelanggan Kode Pelanggan Alamat
Debit
Kredit
5,362,500 4,450,000 10,312,500 5,094,375 17,710,000 3,586,000
: PT Tiga Roda : C 003 : Jln. Tengkuruk No. 4, Bandar Lampung, Telp. 715683
Tgl.
Keterangan
Ref
3 10 19 30
Nama Pelanggan Kode Pelanggan Alamat
Debit
Kredit
8,250,000 20,750,000 7,370,000 2,500,000
: PT Arif : C 005 : Jln. Sembara No. 56, Bandar Lampung, Telp. 413340
Tgl.
Keterangan 4 21 30
Ref
Debit
Kredit
3,465,000 8,250,000 11,286,000
Nama Pelanggan Kode Pelanggan Alamat
: PT Gerhana : C 007 : Jln. Basuki Rahmat No. 8, Bandar Lampung, Telp. 414540
Tgl.
Keterangan
Ref
8 31
Nama Pelanggan Kode Pelanggan Alamat Tgl.
Debit
Kredit
18,480,000 20,000,000
: PT Farhan : C 009 : Jln. Talang Buruk No. 2, Bandar Lampung, Telp. 817689 Keterangan 5 11 12 Piutang 5 Juli 28
Ref
Debit
Kredit
13,282,500 16,250,000 12,618,375 17,930,000
PIUTANG DAGANG Nama Pelanggan Kode Pelanggan Alamat Saldo Kredit 4,450,000 9,812,500 5,362,500 15,675,000 10,580,625 28,290,625 31,876,625
Debit
: PT Matahari : C 002 : Jln. Sudirman No. 2, Bandar Lampung, Telp. 412793
Tgl.
Keterangan 5 8 17 21
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 13,250,000 21,500,000 750,000 8,120,000 5,620,000
: PT JM : C 004 : Jln. Seduduk Putih No. 1, Bandar Lampung, Telp. 721611
Tgl.
Keterangan
Ref
22
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 8,250,000 11,715,000 3,465,000 14,751,000
Ref
: PT Bukhori : C 006 : Jln. H. Umar No. 2, Bandar Lampung, Telp. 514440
Tgl.
Keterangan 4 5 25 29
Ref
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 5,120,000 23,600,000 3,600,000
: PT Jagabaya : C 008 : Jln. Bintaro No. 13, Bandar Lampung, Telp. 816543
Tgl.
Keterangan 5 5 6 9 12 28
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 16,250,000 29,532,500 13,282,500 664125 18,594,125
Ref
: PT Makmur : C 010 : Jln. Letnan Yasin No. 445, Bandar Lampung, Telp. 514464
Tgl.
Keterangan 10 22 24
Ref
. 2, Bandar Lampung, Telp. 412793 Debit 3,586,000 8,827,500 13,860,000
Saldo Debit Kredit 14,700,000 18,286,000 27,113,500 40,973,500 14,700,000 26,273,500 Kredit
h No. 1, Bandar Lampung, Telp. 721611 Debit
Saldo Debit Kredit 4,125,000 4,125,000 0
Kredit
2, Bandar Lampung, Telp. 514440 Debit
11,286,000 5,775,000 3,932,500
Saldo Debit Kredit 8,650,000 8,650,000 0 11,286,000 17,061,000 20,993,500
Kredit
3, Bandar Lampung, Telp. 816543 Debit 14,712,500 1,677,500
4180000
Saldo Debit Kredit 12,850,000 27,562,500 29,240,000 2,942,500 26,297,500 12,850,000 13,447,500 10,700,000 2,747,500 6,927,500 Kredit
No. 445, Bandar Lampung, Telp. 514464 Debit 7,150,000 76,233,000
Saldo Debit Kredit 11,375,000 18,525,000 26,148,000 15,000,000 11,148,000 Kredit
PERSEDIAAN Nama Barang Kode Barang
: TV Toshiba 29' : TV 001
Tgl.
Keterangan 2 5 6 8 26
Nama Barang Kode Barang
Unit 10 1
2,200,000 2,200,000
Total
HPP Harga
Unit
22,000,000 5
2,200,000
3 1
2,200,000 2,200,000
2,200,000
: TV Toshiba 32' : TV 002
Tgl.
Keterangan 5 8 26 28 30
Nama Barang Kode Barang
Pembelian Harga
: TV Toshiba 40' : TV 003
Pembelian Harga
Unit
8
2,800,000
Total
HPP Harga
Unit 3 1 2
2,800,000 2,800,000 2,800,000
3
2,800,000
22,400,000
Tgl.
Keterangan 2 5 17 18
Nama Barang Kode Barang Tgl.
Tgl.
Unit
Total
HPP Harga
Unit
10 3 4
3,600,000 3,600,000
19
1
3,620,000
25
1
3,600,000
28
4
3,600,000
5
3,620,000
18,100,000
: TV Sony 29' : TV 004 Keterangan 2 3 Debit Memo 4 10 11 22 29
Nama Barang Kode Barang
Pembelian Harga
Unit 10
Pembelian Harga
Total
HPP Harga
Unit
2,300,000 1 2 2 1 1 1
2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
: TV Sony 32' : TV 005 Keterangan
Unit
Pembelian Harga
Total
Unit
HPP Harga
7 12 15 19
Nama Barang Kode Barang
10
2,925,000
2,925,000 2,925,000
2
2,925,000
29,250,000
: TV Sony 40' : TV 006
Tgl.
Keterangan 4 7 8 9 12 17 18 23
Pembelian Harga
Unit 10
5
4
3,750,000
3,750,000
3,800,000
Total
HPP Harga
Unit
37,500,000 1 4
3,750,000 3,750,000
1 3 1
3,750,000 3,750,000 3,750,000
2
3,750,000
18,750,000
15,200,000
31
Nama Barang Kode Barang
1 1
: Lemari Es Toshiba : LE 001
Tgl.
Keterangan 3 8 10
Unit
Pembelian Harga
Total
HPP Harga
Unit 3 2 4
1,200,000 1,200,000 1,200,000
11 23 24 29
Nama Barang Kode Barang
1,200,000
5
1,200,000
2
1,200,000
2
1,200,000
: Lemari Es Sharp : LE 002
Tgl.
Keterangan
Pembelian Harga
Unit
4 8 25 26
Nama Barang Kode Barang
5
Total
HPP Harga
Unit 1 1 3
5
1,300,000
1,300,000 1,300,000 1,300,000
6,500,000
: Lemari Es Sanyo : LE 003
Tgl.
Keterangan 4 22 24
Pembelian Harga
Unit
Total
HPP Harga
Unit 2 4
4
1,200,000
4,800,000
1,200,000 1,200,000
Nama Barang Kode Barang
: Mesin Cuci Sanken : MC 001
Tgl.
Keterangan
Pembelian Harga
Unit
Total
Unit
2 14 25
Nama Barang Kode Barang
HPP Harga 2 2 2
1,000,000 1,000,000 1,000,000
: Mesin Cuci Sharp : MC 002
Tgl.
Keterangan 5 19 24 30
Pembelian Harga
Unit
5
1,200,000
Total
HPP Harga
Unit 2 1
1,200,000 1,200,000
2
1,200,000
6,000,000
Nama Barang Kode Barang
: Mesin Cuci Toshiba : MC 003
Tgl.
Keterangan
Pembelian Harga
Unit
3 5 5 7 10 11
3 8
5
1,300,000 1,300,000
1,320,000
Total
4
1,300,000
1 5
1,300,000 1,300,000
2
1,300,000
3,900,000 10,400,000
6,600,000
28
Nama Barang Kode Barang
HPP Harga
Unit
: Mesin Cuci Sanyo : MC 004
Tgl.
Keterangan 5 9 25
Pembelian Harga
Unit
Total
HPP Harga
Unit 1 1
5
1,200,000
6,000,000
1,200,000 1,200,000
HPP
Saldo Total
Unit 4 14 9 10 7 6
11,000,000 6,600,000 2,200,000
HPP
Harga 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000
Total 8,800,000 30,800,000 19,800,000 22,000,000 15,400,000 13,200,000
Saldo Total 8,400,000 2,800,000 5,600,000 8,400,000
Unit 14 11 10 8 16 13
Harga 2,800,000 2,800,000 2,800,000 2,800,000 2,800,000 2,800,000
Total 39,200,000 30,800,000 28,000,000 22,400,000 44,800,000 36,400,000
HPP
Saldo Total
Unit
10,800,000 14,400,000
3,620,000 3,600,000 14,400,000
5 15 12 8 8 5 8 4 7 4 3 4
Harga 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,620,000 3,600,000 3,620,000 3,600,000 3,620,000 3,600,000 3,620,000
Total 18,000,000 54,000,000 43,200,000 28,800,000 28,800,000 18,100,000 28,800,000 14,480,000 25,200,000 14,480,000 10,800,000 14,480,000
4 14 13 11 9 8 7 6
Saldo Harga 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
Total 9,200,000 32,200,000 29,900,000 25,300,000 20,700,000 18,400,000 16,100,000 13,800,000
HPP Total
Unit
HPP
Saldo Total
Unit 12
Harga 2,925,000
Total 35,100,000
2,925,000 2,925,000
11 10 20 18
5,850,000
HPP
2,925,000 2,925,000 2,925,000 2,925,000
32,175,000 29,250,000 58,500,000 52,650,000
Saldo Total
Unit 4 14 13 9 14 13 10 9 9 4 7 4
3,750,000 15,000,000 3,750,000 11,250,000 3,750,000
7,500,000
HPP
Harga 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,800,000 3,750,000 3,800,000
Total 15,000,000 52,500,000 48,750,000 33,750,000 52,500,000 48,750,000 37,500,000 33,750,000 33,750,000 15,200,000 26,250,000 15,200,000
Saldo Total
Unit 12 9 7 3
Harga 1,200,000 1,200,000 1,200,000 1,200,000
Total 14,400,000 10,800,000 8,400,000 3,600,000
8 6 11 9
HPP
1,200,000 1,200,000 1,200,000 1,200,000
9,600,000 7,200,000 13,200,000 10,800,000
Saldo Total
Unit 8 7 6 3 8
1,300,000 1,300,000 3,900,000
HPP
Harga 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000
Total 10,400,000 9,100,000 7,800,000 3,900,000 10,400,000
Saldo Total 2,400,000 4,800,000
Unit 8 6 2 6
Harga 1,200,000 1,200,000 1,200,000 1,200,000
Total 9,000,000 7,200,000 2,400,000 7,200,000
HPP
Saldo Total
Unit
2,000,000 2,000,000 2,000,000
10 8 6 4
Harga 1,000,000 1,000,000 1,000,000 1,000,000
Total 10,000,000 8,000,000 6,000,000 4,000,000
8 6 5 10 8
Saldo Harga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Total 9,600,000 7,200,000 6,000,000 12,000,000 9,600,000
HPP Total 2,400,000 1,200,000 2,400,000
Unit
HPP Total
Unit 9 5 8 16 15 10 10 5 8 5
5,200,000
1,300,000 6,500,000
2,600,000
HPP
Saldo Harga 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,320,000 1,300,000 1,320,000
Total 11,700,000 6,500,000 10,400,000 20,800,000 19,500,000 13,000,000 13,000,000 6,600,000 10,400,000 6,600,000
Saldo Total 1,200,000 1,200,000
Unit 6 5 4 9
Harga 1,200,000 1,200,000 1,200,000 1,200,000
Total 7,200,000 6,000,000 4,800,000 10,800,000
UTANG DAGANG Nama Pemasok Kode Pemasok Alamat
: PT Maju Usaha : V 001 : Jln. Sekojo No. 35, Bandar Lampung, Telp. 368135
Tgl.
Keterangan
Ref.
4 8 14 18 24
Nama Pemasok Kode Pemasok Alamat
Debit
Kredit
Saldo Debit
41,250,000 18,750,000 15,000,000 15,000,000 5,280,000
: PT Indah : V 003 : Jln. Pasar Kuto No. 4, Bandar Lampung, Telp. 263489
Tgl.
Keterangan
Ref.
9 10 23 26 28
Nama Pemasok Kode Pemasok Alamat
Debit
Kredit
Saldo Debit
20,625,000 16,125,000 16,720,000 7,150,000 32,000,000
: PT Bahagia : V 005 : Jln. Sriwijaya No. 4, Bandar Lampung, Telp. 243784
Tgl.
Keterangan 15 22 24
Ref.
Debit
Kredit 32,175,000
12,825,000 6,600,000
Saldo Debit
Nama Pemasok Kode Pemasok Alamat Tgl.
: PT Jayabaya : V 006 : Jln. Rajawali No. 3, Bandar Lampung, Telp. 376487 Keterangan 2 5 7 Debit Memo 22 22 28
Ref.
Debit
Kredit 63,800,000 11,440,000
1,430,000 39,000,000 27,750,000 24,640,000
Saldo Debit
Nama Pemasok Kode Pemasok Alamat Saldo Kredit 18,750,000 60,000,000 41,250,000 26,250,000 11,250,000 16,530,000
: PT Bola Dunia : V 002 : Jln. Kamboja No. 2, Bandar Lampung, Telp. 476529
Tgl.
Keterangan 5 11 24 25
Nama Pemasok Kode Pemasok Alamat Saldo Kredit 16,125,000 36,750,000 20,625,000 37,345,000 44,495,000 12,495,000
Kredit 12,825,000 45,000,000 32,175,000 38,775,000
Debit
Kredit 4,290,000
21,350,000 6,600,000 6,600,000
: PT Buana Alam : V 004 : Jln. Ariodillah No. 65, Bandar Lampung, Telp. 457932
Tgl.
Keterangan
Ref.
2 3 Debit Memo 11 24
Nama Pemasok Kode Pemasok Alamat Saldo
Ref.
Debit
Kredit 25,300,000
2,530,000 13,860,000 15,000,000
: PT Harapan : V 006 : Jln. Sekanak No. 2, Bandar Lampung, Telp. 457592
Tgl.
Keterangan 18 19
Ref.
Debit
Kredit 19,910,000
3,982,000
Saldo Kredit 27,750,000 91,550,000 102,990,000 101,560,000 62,560,000 34,810,000 59,450,000
Saldo Debit
Kredit 21,350,000 25,640,000 4,290,000 10,890,000 17,490,000
Saldo Debit
Kredit 8,250,000 33,550,000 31,020,000 44,880,000 29,880,000
Saldo Debit
Kredit 16,275,000 36,185,000 32,203,000
BUKU BESAR Nama Akun: Kas di Bank Tgl.
Keterangan
Ref.
Debit
Kredit
2,013 Juli
31 JKM 31 JKK
250,499,250 233,089,000
Saldo Debit 42,500,000 292,999,250 59,910,250
Nama Akun: Persediaan Tgl.
Keterangan
Ref.
Debit
Kredit
2,013 Juli
31 31 31 31
JJ JB JKM JU
148,300,000 278,400,000 70,700,000 5,020,000
Saldo Debit 198,200,000 49,900,000 328,300,000 257,600,000 252,580,000
Nama Akun:Cadangan Piutang Tak Tertagih Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
4,166,000
Nama Akun: Iklan Dibayar di Muka Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit 1,000,000
Saldo Debit 8,000,000 7,000,000
Nama Akun: Perlengkapan Toko Tgl.
Keterangan
Ref.
Debit
Kredit
Saldo Debit
2 31 AJP
400,000 1,900,000
2,750,000 3,150,000 1,250,000
Nama Akun: Akumulasi Penyusutan kendaraan Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
833,000
Nama Akun: Akumulasi Penyusutan Komputer Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
100,000
Nama Akun: Akumulasi Penyusutan Peralatan Toko Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
83,000
Nama Akun: Akumulasi Penyusutan Bangunan Tgl.
Keterangan 31 AJP
Ref.
Debit
Kredit 1,250,000
Saldo Debit
Nama Akun: Utang Gaji Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
2,000,000
Nama Akun: PPN Keluaran Tgl.
Keterangan
Ref.
31 JJ 31 JKM 31 JU
Debit
Kredit
Saldo Debit
18,149,500 8,596,500 267,500
Nama Akun: Modal, Tn. Kodi Tgl.
Keterangan
Ref.
Debit
Kredit
Ref.
Debit
Kredit
Saldo Debit
Nama Akun: Penjualan Tgl.
Keterangan 31 JJ 31 JKM
181,495,000 85,965,000
Saldo Debit
Nama Akun: Potongan Penjualan Tgl.
Keterangan
Ref.
31 JKM
Debit
Kredit
932,250
Saldo Debit 932,250
Nama Akun: Biaya Gaji Tgl.
Keterangan
Ref.
25 31 AJP
Debit
Kredit
10,000,000 2,000,000
Saldo Debit 10,000,000 12,000,000
Nama Akun: Biaya Bunga Bank Tgl.
Keterangan
Ref.
Debit
Kredit
1,880,000 1,860,000
31 AJP
Saldo Debit 1,880,000 3,740,000
Nama Akun: Biaya Asuransi Tgl.
Keterangan
Ref.
31 AJP
Debit
Kredit
750,000
Saldo Debit 750,000
Nama Akun: Biaya Penyusutan-Kendaraan Tgl.
Keterangan 31 AJP
Ref.
Debit 833,000
Kredit
Saldo Debit 833,000
Nama Akun: Biaya Penyusutan-Peralatan Toko Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit 83,000
Saldo Debit 83,000
Nama Akun: Biaya Surat Kabar dan TV Kabel Tgl.
Keterangan
Ref.
2 17 26
Debit
Kredit
300,000 154,000 30,000
Saldo Debit 300,000 454,000 484,000
Nama Akun: Biaya BBM Tgl.
Keterangan
Ref.
3
Debit
Kredit
250,000
Saldo Debit 250,000
Nama Akun: Biaya Perawatan Kendaraan Tgl.
Keterangan 20
Ref.
Debit 675,000
Kredit
Saldo Debit 675,000
Nama Akun: Biaya Administrasi Bank Tgl.
Keterangan
Ref.
Debit
26
Kredit 25,000
Saldo Debit 25,000
Nama Akun: Biaya Kerugian Piutang Tak Tertagih Tgl.
Keterangan 31 AJP
Ref.
Debit 4,166,000
Kredit
Saldo Debit 4,166,000
No. Akun: 1101 Saldo Kredit
Nama Akun: Kas Kecil Tgl.
Keterangan
Ref.
Debit
Kredit
Ref.
Debit
Kredit
2,013 Juli
No. Akun: 1103 Saldo Kredit
Nama Akun: Piutang Dagang Tgl.
Keterangan 31 JJ 31 JKM 31 JU
No. Akun: 1105 Saldo Kredit 2,970,600 7,136,600
No. Akun: 1107 Saldo Kredit
199,644,500 156,870,000 2,942,500
Nama Akun: PPN Masukan Tgl.
Keterangan
Ref.
31 JB 31 JU
Debit 27,840,000
722,000
Nama Akun: Asuransi Dibayar di Muka Tgl.
Keterangan
Ref.
Debit
31 AJP
No. Akun: 1109 Saldo Kredit
Kredit
Kredit 750,000
Nama Akun: Kendaraan Tgl.
Keterangan
Ref.
Debit
Kredit
No. Akun: 1211 Saldo Kredit 12,500,000 13,333,000
Nama Akun: Komputer
No. Akun: 1221 Saldo Kredit 2,900,000 3,000,000
Nama Akun: Peralatan Toko
No. Akun: 1230 Saldo Kredit 2,583,000 2,666,000
Nama Akun: Bangunan
No. Akun: 1241 Saldo Kredit 38,750,000 40,000,000
Nama Akun: Utang Dagang
Tgl.
Tgl.
Tgl.
Tgl.
Keterangan
Keterangan
Keterangan
Keterangan 31 JB 31 JKK 31 JU
Ref.
Debit
Kredit
Ref.
Debit
Kredit
Ref.
Debit
Kredit
Ref.
Debit
Kredit 306,240,000
212,800,000 7,942,000
No. Akun: 2102 Saldo Kredit 2,000,000
Nama Akun: Utang Bunga
No. Akun: 2104 Saldo Kredit 82,270,000 100,419,500 109,016,000 108,748,500
Nama Akun: Utang Bank
No. Akun: 3001 Saldo Kredit 466,468,400
Nama Akun: Prive, Tn. Kodi
No. Akun: 4001 Saldo Kredit 181,495,000 267,460,000
Nama Akun: Retur Penjualan dan Pengurangan Harga
Tgl.
Keterangan
Ref.
Debit
31 AJP
Tgl.
Keterangan
1,860,000
Ref.
15
Tgl.
Ref.
20
Kredit
Debit
Kredit
750,000
Keterangan 6
Debit 2,000,000
Keterangan
Tgl.
Kredit
Ref.
Debit 2,675,000
Kredit
No. Akun: 4003 Saldo Kredit
Nama Akun: Harga Pokok Penjualan Tgl.
Keterangan
Ref.
31 JJ 31 JKM 31 JU
No. Akun: 5002 Saldo Kredit
2,200,000
Nama Akun: Biaya Listrik dan Air Tgl.
Keterangan
Ref.
Kredit
Nama Akun: Biaya Perlengkapan Tgl.
Keterangan
Ref.
Debit
Kredit
1,900,000
Nama Akun: Biaya Iklan Tgl.
Keterangan
Ref.
31 AJP
No. Akun: 5008 Saldo Kredit
Debit 450,000 350,000
31 AJP
No. Akun: 5006 Saldo Kredit
Kredit
148,300,000 70,700,000
17 17
No. Akun: 5004 Saldo Kredit
Debit
Debit
Kredit
1,000,000
Nama Akun: Biaya Penyusutan-Komputer Tgl.
Keterangan 31 AJP
Ref.
Debit 100,000
Kredit
No. Akun: 5010 Saldo Kredit
Nama Akun: Biaya Penyusutan-Bangunan Tgl.
Keterangan
Ref.
31 AJP
No. Akun: 5012 Saldo Kredit
Nama Akun: Biaya Telepon dan Internet Tgl.
Keterangan
Ref.
Debit
Kredit
250,000 125,000
Nama Akun: Biaya Komisi Penjualan Tgl.
Keterangan
Ref.
14 28
No. Akun: 5016 Saldo Kredit
Kredit
1,250,000
17 17
No. Akun: 5014 Saldo Kredit
Debit
Debit
Kredit
1,275,000 1,150,000
Nama Akun: Biaya Transportasi Tgl.
Keterangan 26
Ref.
Debit 100,000
Kredit
No. Akun: 5018 Saldo Kredit
Nama Akun: Biaya Retribusi Kebersihan Tgl.
Keterangan 28
No. Akun: 5019 Saldo Kredit
Ref.
Debit 125,000
Kredit
No. Akun: 1102 Saldo Debit Kredit 1,500,000
No. Akun: 1104 Saldo Debit Kredit 99,020,000 298,664,500 141,794,500 138,852,000
No. Akun: 1106 Saldo Debit Kredit 53,797,000 81,637,000 80,915,000
No. Akun: 1108 Saldo Debit Kredit 6,000,000 5,250,000
Debit
No. Akun: 1210 Saldo Kredit
96,000,000
No. Akun: 1220 Saldo Debit Kredit 5,000,000
No. Akun: 1230 Saldo Debit Kredit 5,000,000
No. Akun: 1240 Saldo Debit Kredit 400,000,000
Debit
No. Akun: 2101 Saldo Kredit 121,325,000 427,565,000 214,765,000 206,823,000
Debit
Debit
No. Akun: 2103 Saldo Kredit 1,860,000
No. Akun: 2211 Saldo Kredit 188,000,000 186,000,000
No. Akun: 3002 Saldo Debit Kredit 750,000
No. Akun: 4002 Saldo Debit Kredit 2,675,000
No. Akun: 5001 Saldo Debit Kredit 148,300,000 219,000,000 216,800,000
No. Akun: 5003 Saldo Debit Kredit 450,000 800,000
No. Akun: 5005 Saldo Debit Kredit 1,900,000
No. Akun: 5007 Saldo Debit Kredit 1,000,000
No. Akun: 5009 Saldo Debit Kredit 100,000
No. Akun: 5011 Saldo Debit Kredit 1,250,000
No. Akun: 5013 Saldo Debit Kredit 250,000 375,000
No. Akun: 5015 Saldo Debit Kredit 1,275,000 2,425,000
No. Akun: 5017 Saldo Debit Kredit 100,000
No. Akun: 5019 Saldo Debit Kredit 125,000
Nama Akun Kas di bank kas kecil persediaan piutang dagang cadangan piutang tak tertagih PPN masukan iklan dibayar di muka asuransi dibayar di muka perlengkapan toko kendaraan akumulasi penyusutan kendaraan komputer akumulasi penyusutan komputer peralatan toko akumulasi penyusutan peralatan toko bangunan akumulasi penyusutan bangunan utang dagang PPN keluaran utang bank modal, Tn. Kodi prive, Tn. Kodi penjualan retur penjualan dan pengurangan harga potongan penjualan harga pokok penjualan biaya gaji biaya listrik dan air biaya bunga bank biaya surat kabar dan tv kabel biaya telepon dan internet biaya bbm biaya komisi penjualan biaya perawatan kendaraan biaya transportasi biaya administrasi bank biaya retribusi kebersihan utang gaji utang bunga biaya perlengkapan biaya asuransi biaya iklan
Neraca Saldo Sebelum Penyesuaian Debit Kredit 59,910,250 1,500,000 252,580,000 138,852,000 2,970,600 80,915,000 8,000,000 6,000,000 3,150,000 96,000,000 12,500,000 5,000,000 2,900,000 5,000,000 2,583,000 400,000,000 38,750,000 206,823,000 108,748,500 186,000,000 466,468,400 750,000 267,460,000 2,675,000 932,250 216,800,000 10,000,000 800,000 1,880,000 484,000 375,000 250,000 2,425,000 675,000 100,000 25,000 125,000 1,295,203,500 1,295,203,500
biaya penyusutan kendaraan biaya penyusutan komputer biaya penyusutan peralatan kantor biaya penyusutan bangunan Biaya kerugian piutang tak tertagih
Penyesuaian Debit
Kredit
4,166,000 1,000,000 750,000 1,900,000 833,000 100,000 83,000 1,250,000
2,000,000 1,860,000
KERTAS KERJA Untuk Periode yang Berakhir pada 31 Juli 2013 Neraca Saldo Setelah Disesuaikan Debit Kredit 59,910,250 1,500,000 252,580,000 138,852,000 7,136,600 80,915,000 7,000,000 5,250,000 1,250,000 96,000,000 13,333,000 5,000,000 3,000,000 5,000,000 2,666,000 400,000,000 40,000,000 206,823,000 108,748,500 186,000,000 466,468,400 750,000 267,460,000 2,675,000 932,250 216,800,000 12,000,000 800,000 3,740,000 484,000 375,000 250,000 2,425,000 675,000 100,000 25,000 125,000
2,000,000 1,860,000 1,900,000 750,000 1,000,000
Laba Rugi Debit
2,675,000 932,250 216,800,000 12,000,000 800,000 3,740,000 484,000 375,000 250,000 2,425,000 675,000 100,000 25,000 125,000
2,000,000 1,860,000 1,900,000 750,000 1,000,000
1,900,000 750,000 1,000,000
833,000 100,000 83,000 1,250,000 4,166,000 13,942,000
13,942,000
833,000 100,000 83,000 1,250,000 4,166,000 1,305,495,500
1,305,495,500
833,000 100,000 83,000 1,250,000 4,166,000 251,488,250 15,971,750 267,460,000
Laba Rugi
Neraca Kredit
Debit 59,910,250 1,500,000 252,580,000 138,852,000
Kredit
7,136,600 80,915,000 7,000,000 5,250,000 1,250,000 96,000,000 13,333,000 5,000,000 3,000,000 5,000,000 2,666,000 400,000,000 40,000,000 206,823,000 108,748,500 186,000,000 466,468,400 750,000 267,460,000
2,000,000 1,860,000
267,460,000
1,054,007,250
1,038,035,500 15,971,750 1,054,007,250
TOKO ELEKTRONIK "TOKO KITA" LAPORAN LABA RUGI Untuk Periode yang Berakhir Tanggal 31 Juli 2013 Pendapatan Penjualan Penjualan Potongan Penjualan Retur dan Pengurangan Harga Pendapatan Penjualan Neto Harga Pokok Penjualan Laba Bruto Biaya Penjualan Biaya Gaji Biaya Perlengkapan Biaya Iklan Biaya Penyusutan Kendaraan Biaya Penyusutan Bangunan Biaya Surat Kabar dan TV Kabel Biaya Telepon dan Internet Biaya BBM Biaya Komisi Penjualan Biaya Administrasi Biaya Transportasi Biaya Penyusutan Komputer Biaya Perawatan Kendaraan Biaya Retribusi Kebersihan Biaya Asuransi Biaya Penyusutan Peralatan Kantor Biaya Listrik dan Air Biaya Lain-Lain Biaya Administrasi Bank Biaya Kerugian Piutang Tak Tertagih Laba Operasi Biaya Pendanaan Biaya Bunga Bank Laba Neto
267,460,000 (2,675,000) (932,250) 263,852,750 (216,800,000) 47,052,750 12,000,000 1,900,000 1,000,000 833,000 1,250,000 484,000 375,000 250,000 2,425,000
(20,517,000)
100,000 100,000 675,000 125,000 750,000 83,000 800,000
(2,633,000)
25,000 4,166,000
(4,191,000) 19,711,750 (3,740,000) 15,971,750
TOKO ELEKTRONIK "TOKO KITA" LAPORAN PERUBAHAN MODAL Untuk Periode yang Berkhir Tanggal 31 Juli 2013 Modal, Tn. Kodi -- Awal Laba Bersih Prive Modal, Tn. Kodi -- Akhir
466,468,400 15,971,750 (750,000) 481,690,150
nggal 31 Juli 2013
TOKO ELEKTRONIK "TOKO KITA" NERACA Per 31 Juli 2013 Aset Aset Lancar Kas di Bank Kas Kecil Piutang Dagang Cadangan Piutang Tak Tertagih PPN Masukan Asuransi Dibayar Di Muka Iklan Dibayar Di Muka Perlengkapan Toko Persediaan Aset Tidak Lancar Peralatan Toko Akumulasi Peny. Peralatan Toko Komputer Akumulasi Peny. Komputer Kendaraan Akumulasi Peny. Kendaraan Bangunan Akumulasi Peny. Bangunan Total Aset
Liabilitas dan Ekuitas 59,910,250 1,500,000 138,852,000 (7,136,600) 80,915,000 5,250,000 7,000,000 1,250,000 252,580,000
5,000,000 (2,666,000) 5,000,000 (3,000,000) 96,000,000 (13,333,000) 400,000,000 (40,000,000)
Liabilitas Utang Dagang Utang Gaji Utang Bunga PPN Keluaran Utang Bank
540,120,650 Ekuitas Modal, Tn. Kodi
447,001,000 987,121,650
Total Liabilitas dan Ekuitas
Liabilitas dan Ekuitas
bilitas dan Ekuitas
206,823,000 2,000,000 1,860,000 108,748,500 186,000,000
505,431,500
481,690,150
987,121,650
JURNAL PENUTUP Tgl. 2013 Juli
Keterangan 31 Pendapatan Penjualan Neto Ikhtisar Laba Rugi 31 Ikhtisar Laba Rugi Harga Pokok Penjualan Biaya Penjualan Biaya Administrasi Biaya Lain-Lain Biaya Pendanaan 31 Ikhtisar Laba Rugi Modal, Tn. Kodi 31 Modal, Tn. Kodi Prive, Tn. Kodi
Ref.
Debit Kredit 263,852,750 263,852,750 247,881,000 216,800,000 20,517,000 2,633,000 4,191,000 3,740,000 15,971,750 15,971,750 750,000 750,000 528,455,500 528,455,500
Bulan: Juli
TOKO ELEKTRONIK "TOKO KITA" NERACA SALDO SETELAH PENUTUPAN Per 31 Juli 2013 No. Akun Keterangan Kas di Bank Kas Kecil Piutang Dagang Cadangan Piutang Tak Tertagih PPN Masukan Asuransi Dibayar Di Muka Iklan Dibayar Di Muka Perlengkapan Toko Persediaan Peralatan Toko Akumulasi Peny. Peralatan Toko Komputer Akumulasi Peny. Komputer Kendaraan Akumulasi Peny. Kendaraan Bangunan Akumulasi Peny. Bangunan Utang Dagang Utang Gaji Utang Bunga PPN Keluaran Utang Bank Modal, Tn. Kodi
Debit 59,910,250 1,500,000 138,852,000
Kredit
7,136,600 80,915,000 5,250,000 7,000,000 1,250,000 252,580,000 5,000,000 2,666,000 5,000,000 3,000,000 96,000,000 13,333,000 400,000,000
1,053,257,250
40,000,000 206,823,000 2,000,000 1,860,000 108,748,500 186,000,000 481,690,150 1,053,257,250
Tgl. 2,013 Juli
x
3 3 4 5 5 5 5 5 8 8 10 10 17 17 19 22 25 28 28 29 30 30
00110119 00110120 00110121 00110122 00110123 00110124 00110125
00110132
00110136 00110137 00110138
Keterangan
Post Ref.
Debit Piutang Dagang HPP 5,362,500 3,600,000 8,250,000 5,200,000 3,465,000 2,400,000 14,712,500 11,000,000 3,586,000 2,400,000 11,286,000 8,400,000 13,282,500 10,800,000 1,677,500 1,200,000 18,480,000 15,000,000 8,827,500 6,600,000 7,150,000 4,800,000 10,312,500 6,500,000 13,860,000 11,250,000 17,710,000 14,400,000 7,370,000 5,850,000 7,623,000 4,800,000 5,775,000 3,900,000 17,930,000 14,400,000 4,180,000 2,600,000 3,932,500 2,400,000 11,286,000 8,400,000 3,586,000 2,400,000 199,644,500 148,300,000
AL PENJUALAN JJ 1 Persediaan 3,600,000 5,200,000 2,400,000 11,000,000 2,400,000 8,400,000 10,800,000 1,200,000 15,000,000 6,600,000 4,800,000 6,500,000 11,250,000 14,400,000 5,850,000 4,800,000 3,900,000 14,400,000 2,600,000 2,400,000 8,400,000 2,400,000 148,300,000
Kredit PPN Keluaran 487,500 750,000 315,000 1,337,500 326,000 1,026,000 1,207,500 152,500 1,680,000 802,500 650,000 937,500 1,260,000 1,610,000 670,000 693,000 525,000 1,630,000 380,000 357,500 1,026,000 326,000 18,149,500
Penjualan 4,875,000 7,500,000 3,150,000 13,375,000 3,260,000 10,260,000 12,075,000 1,525,000 16,800,000 8,025,000 6,500,000 9,375,000 12,600,000 16,100,000 6,700,000 6,930,000 5,250,000 16,300,000 3,800,000 3,575,000 10,260,000 3,260,000 181,495,000
JURNAL PEMBELIAN Bulan: Juli Tgl. 2013 Juli
No. Invoice 2 A14343 2 AO4002 4 C1040 5 40778 5 A19043 9 11 15 18 23 24 434002 24 24 25 401102 26 28 19043
Keterangan
Post Ref.
Persediaan 58,000,000 23,000,000 37,500,000 3,900,000 10,400,000 18,750,000 12,600,000 29,250,000 18,100,000 15,200,000 6,000,000 6,000,000 4,800,000 6,000,000 6,500,000 22,400,000 278,400,000
Debit Lain-Lain Keterangan
JB 1 Kredit
Debit Lain-Lain Total
PPN Masukan 5,800,000 2,300,000 3,750,000 390,000 1,040,000 1,875,000 1,260,000 2,925,000 1,810,000 1,520,000 600,000 600,000 480,000 600,000 650,000 2,240,000 27,840,000
Utang Dagang 63,800,000 25,300,000 41,250,000 4,290,000 11,440,000 20,625,000 13,860,000 32,175,000 19,910,000 16,720,000 6,600,000 6,600,000 5,280,000 6,600,000 7,150,000 24,640,000 306,240,000
JURNAL PENERIMAAN KAS Bulan: Juli Tgl.
x x
JKM 1 Keterangan 2 4 4 4 Piutang Juni 7 7 Piutang Juni 8 8 8 9 9 Piutang Juni 10 10 11 Piutang Juni 11 12 12 Piutang 3 Juli 12 Piutang 5 Juli 12 12 14 18 19 21 Piutang Juni 21 Piutang Juni 22 22 23 24 25 25 26 26 29 30 31 31
Post Ref.
Kas di Bank 3,190,000 6,050,000 1,925,000 8,650,000 8,305,000 4,450,000 1,925,000 3,575,000 3,762,000 1,677,500 12,850,000 6,050,000 20,750,000 16,250,000 3,025,000 10,700,000 5,094,375 12,618,375 3,685,000 4,620,000 3,190,000 4,620,000 1,793,000 14,700,000 8,250,000 4,125,000 3,025,000 3,575,000 15,000,000 4,482,500 3,190,000 2,942,500 7,524,000 3,025,000 2,500,000 9,405,000 20,000,000 250,499,250 322,131,500
Debit Potongan Penjualan
Kredit HPP
Piutang Dagang
2,000,000 4,600,000 1,300,000
2,000,000 4,600,000 1,300,000
2,900,000 5,500,000 1,750,000
Pajak Keluaran 290,000 550,000 175,000
6,675,000
7,550,000
755,000
1,300,000 2,400,000 2,800,000 1,200,000
1,750,000 3,250,000 3,420,000 1,525,000
175,000 325,000 342,000 152,500
4,600,000
5,500,000
550,000
2,300,000
2,750,000
275,000
2,925,000 3,750,000 2,000,000 3,750,000 1,200,000
3,350,000 4,200,000 2,900,000 4,200,000 1,630,000
335,000 420,000 290,000 420,000 163,000
2,300,000 2,400,000
2,750,000 3,250,000
275,000 325,000
3,600,000 2,000,000 2,200,000 5,600,000 2,300,000
4,075,000 2,900,000 2,675,000 6,840,000 2,750,000
407,500 290,000 267,500 684,000 275,000
7,500,000
8,550,000
855,000
70,700,000
85,965,000
8,596,500
Persediaan
Penjualan
8,650,000 6,675,000 4,450,000 1,300,000 2,400,000 2,800,000 1,200,000 12,850,000 4,600,000 20,750,000 16,250,000 2,300,000 10,700,000 5,362,500 13,282,500
268,125 664,125 2,925,000 3,750,000 2,000,000 3,750,000 1,200,000
14,700,000 8,250,000 4,125,000 2,300,000 2,400,000 15,000,000 3,600,000 2,000,000 2,200,000 5,600,000 2,300,000 2,500,000 7,500,000 932,250
70,700,000
20,000,000 156,870,000 322,131,500
Lain-Lain Keterangan
Total
JURNAL PENGELUARAN KAS Bulan: Juli Debit Tgl
Keterangan 2 2 3 8 10 Utang Juni 11 Utang Juni 14 14 15 17 17 17 17 17 18 20 20 22 22 22 24 25 26
No. Cek
Post Ref.
Utang Dagang
Lain-Lain Keterangan Perlengkapan B. Surat Kabar dan TV Kabel
B. BBM 609065
18,750,000 16,125,000 21,350,000 15,000,000 B. Komisi Penjualan Utang Bank Biaya Bunga B. Listrik dan air B. telepon dan internet B. telepon dan internet
B. Listrik dan air B. Surat Kabar dan TV Kabel
15,000,000 Prive, Tn. Kodi B. perawatan kendaraan
39,000,000 27,750,000 12,825,000 15,000,000 b. gaji b. transportasi b. administrasi bank B. Surat Kabar dan TV Kabel
28 28 28
32,000,000 b. retribusi kendaraan B. Komisi Penjualan 212,800,000 233,089,000
JKK 1
t
Kredit Lain-Lain
Kas di Bank
Total 400,000 300,000 250,000
1,275,000 2,000,000 1,880,000 450,000 250,000 125,000 350,000 154,000 750,000 675,000
10,000,000 100,000 25,000 30,000 125,000 1,150,000 20,289,000
400,000 300,000 250,000 18,750,000 16,125,000 21,350,000 15,000,000 1,275,000 3,880,000 450,000 250,000 125,000 350,000 154,000 15,000,000 750,000 675,000 39,000,000 27,750,000 12,825,000 15,000,000 10,000,000 155,000
32,000,000 125,000 1,150,000 233,089,000
Persediaan
JURNAL UMUM
Tgl. 2013 Juli
Keterangan 3 Utang Dagang Persediaan PPN Masukan 6 Retur Penjualan dan PH PPN Keluaran Piutang Dagang Persediaan Harga Pokok Penjualan 7 Utang Dagang Persediaan PPN Masukan 19 Utang Dagang Persediaan PPN Masukan
Ref.
Debit 2,530,000
Kredit 2,300,000 230,000
2,675,000 267,500 2,942,500 2,200,000 2,200,000 1,430,000 1,300,000 130,000 3,982,000
13,084,500
3,620,000 362,000 13,084,500
Bulan: Juli JU
Tgl.
Keterangan 31 Biaya Iklan Iklan dibayar di muka 31 Biaya asuransi asuransi dibayar di muka 31 biaya gaji utang gaji 31 biaya perlengkapan perlengkapan 31 biaya penyusutan kendaraan akumulasi penyusutan kendaraan biaya penyusutan komputer akumulasi penyusutan komputer biaya penyusutan peralatan toko akumulasi penyusutan peralatan toko biaya penyusutan bangunan akumulasi penyusutan bangunan 31 biaya bunga utang bunga 31 biaya kerugian piutang tak tertagih cadangan pitungan tak tertagih
Ref.
Debit 1,000,000 750,000 2,000,000 1,900,000 833,000 100,000 83,000 1,250,000 1,860,000 4,166,000 13,942,000
JURNAL PENYESUAIAN Bulan: Juli AJP Kredit 1,000,000 750,000 2,000,000 1,900,000 833,000 100,000 83,000 1,250,000 1,860,000 4,166,000 13,942,000
Nama Pelanggan Kode Pelanggan Alamat
: PT Cahaya : C 001 : Jln. Letnan Hadin No. 3811, Bandar Lampung, Telp. 368235
Tgl.
Keterangan
Ref
3 7 10 12 17 30
Nama Pelanggan Kode Pelanggan Alamat
Debit
Kredit
5,362,500 4,450,000 10,312,500 5,094,375 17,710,000 3,586,000
: PT Tiga Roda : C 003 : Jln. Tengkuruk No. 4, Bandar Lampung, Telp. 715683
Tgl.
Keterangan
Ref
3 10 19 30
Nama Pelanggan Kode Pelanggan Alamat
Debit
Kredit
8,250,000 20,750,000 7,370,000 2,500,000
: PT Arif : C 005 : Jln. Sembara No. 56, Bandar Lampung, Telp. 413340
Tgl.
Keterangan 4 21 30
Ref
Debit
Kredit
3,465,000 8,250,000 11,286,000
Nama Pelanggan Kode Pelanggan Alamat
: PT Gerhana : C 007 : Jln. Basuki Rahmat No. 8, Bandar Lampung, Telp. 414540
Tgl.
Keterangan
Ref
8 31
Nama Pelanggan Kode Pelanggan Alamat Tgl.
Debit
Kredit
18,480,000 20,000,000
: PT Farhan : C 009 : Jln. Talang Buruk No. 2, Bandar Lampung, Telp. 817689 Keterangan 5 11 12 Piutang 5 Juli 28
Ref
Debit
Kredit
13,282,500 16,250,000 12,618,375 17,930,000
PIUTANG DAGANG Nama Pelanggan Kode Pelanggan Alamat Saldo Kredit 4,450,000 9,812,500 5,362,500 15,675,000 10,580,625 28,290,625 31,876,625
Debit
: PT Matahari : C 002 : Jln. Sudirman No. 2, Bandar Lampung, Telp. 412793
Tgl.
Keterangan 5 8 17 21
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 13,250,000 21,500,000 750,000 8,120,000 5,620,000
: PT JM : C 004 : Jln. Seduduk Putih No. 1, Bandar Lampung, Telp. 721611
Tgl.
Keterangan
Ref
22
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 8,250,000 11,715,000 3,465,000 14,751,000
Ref
: PT Bukhori : C 006 : Jln. H. Umar No. 2, Bandar Lampung, Telp. 514440
Tgl.
Keterangan 4 5 25 29
Ref
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 5,120,000 23,600,000 3,600,000
: PT Jagabaya : C 008 : Jln. Bintaro No. 13, Bandar Lampung, Telp. 816543
Tgl.
Keterangan 5 5 6 9 12 28
Nama Pelanggan Kode Pelanggan Alamat Saldo Debit Kredit 16,250,000 29,532,500 13,282,500 664125 18,594,125
Ref
: PT Makmur : C 010 : Jln. Letnan Yasin No. 445, Bandar Lampung, Telp. 514464
Tgl.
Keterangan 10 22 24
Ref
. 2, Bandar Lampung, Telp. 412793 Debit 3,586,000 8,827,500 13,860,000
Saldo Debit Kredit 14,700,000 18,286,000 27,113,500 40,973,500 14,700,000 26,273,500 Kredit
h No. 1, Bandar Lampung, Telp. 721611 Debit
Saldo Debit Kredit 4,125,000 4,125,000 0
Kredit
2, Bandar Lampung, Telp. 514440 Debit
11,286,000 5,775,000 3,932,500
Saldo Debit Kredit 8,650,000 8,650,000 0 11,286,000 17,061,000 20,993,500
Kredit
3, Bandar Lampung, Telp. 816543 Debit 14,712,500 1,677,500
4180000
Saldo Debit Kredit 12,850,000 27,562,500 29,240,000 2,942,500 26,297,500 12,850,000 13,447,500 10,700,000 2,747,500 6,927,500 Kredit
No. 445, Bandar Lampung, Telp. 514464 Debit 7,150,000 76,233,000
Saldo Debit Kredit 11,375,000 18,525,000 26,148,000 15,000,000 11,148,000 Kredit
PERSEDIAAN Nama Barang Kode Barang
: TV Toshiba 29' : TV 001
Tgl.
Keterangan 2 5 6 8 26
Nama Barang Kode Barang
Unit 10 1
2,200,000 2,200,000
Total
HPP Harga
Unit
22,000,000 5
2,200,000
3 1
2,200,000 2,200,000
2,200,000
: TV Toshiba 32' : TV 002
Tgl.
Keterangan 5 8 26 28 30
Nama Barang Kode Barang
Pembelian Harga
: TV Toshiba 40' : TV 003
Pembelian Harga
Unit
8
2,800,000
Total
HPP Harga
Unit 3 1 2
2,800,000 2,800,000 2,800,000
3
2,800,000
22,400,000
Tgl.
Keterangan 2 5 17 18
Nama Barang Kode Barang Tgl.
Tgl.
Unit
Total
HPP Harga
Unit
10 3 4
3,600,000 3,600,000
19
1
3,620,000
25
1
3,600,000
28
4
3,600,000
5
3,620,000
18,100,000
: TV Sony 29' : TV 004 Keterangan 2 3 Debit Memo 4 10 11 22 29
Nama Barang Kode Barang
Pembelian Harga
Unit 10
Pembelian Harga
Total
HPP Harga
Unit
2,300,000 1 2 2 1 1 1
2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
: TV Sony 32' : TV 005 Keterangan
Unit
Pembelian Harga
Total
Unit
HPP Harga
7 12 15 19
Nama Barang Kode Barang
10
2,925,000
2,925,000 2,925,000
2
2,925,000
29,250,000
: TV Sony 40' : TV 006
Tgl.
Keterangan 4 7 8 9 12 17 18 23
Pembelian Harga
Unit 10
5
4
3,750,000
3,750,000
3,800,000
Total
HPP Harga
Unit
37,500,000 1 4
3,750,000 3,750,000
1 3 1
3,750,000 3,750,000 3,750,000
2
3,750,000
18,750,000
15,200,000
31
Nama Barang Kode Barang
1 1
: Lemari Es Toshiba : LE 001
Tgl.
Keterangan 3 8 10
Unit
Pembelian Harga
Total
HPP Harga
Unit 3 2 4
1,200,000 1,200,000 1,200,000
11 23 24 29
Nama Barang Kode Barang
1,200,000
5
1,200,000
2
1,200,000
2
1,200,000
: Lemari Es Sharp : LE 002
Tgl.
Keterangan
Pembelian Harga
Unit
4 8 25 26
Nama Barang Kode Barang
5
Total
HPP Harga
Unit 1 1 3
5
1,300,000
1,300,000 1,300,000 1,300,000
6,500,000
: Lemari Es Sanyo : LE 003
Tgl.
Keterangan 4 22 24
Pembelian Harga
Unit
Total
HPP Harga
Unit 2 4
4
1,200,000
4,800,000
1,200,000 1,200,000
Nama Barang Kode Barang
: Mesin Cuci Sanken : MC 001
Tgl.
Keterangan
Pembelian Harga
Unit
Total
Unit
2 14 25
Nama Barang Kode Barang
HPP Harga 2 2 2
1,000,000 1,000,000 1,000,000
: Mesin Cuci Sharp : MC 002
Tgl.
Keterangan 5 19 24 30
Pembelian Harga
Unit
5
1,200,000
Total
HPP Harga
Unit 2 1
1,200,000 1,200,000
2
1,200,000
6,000,000
Nama Barang Kode Barang
: Mesin Cuci Toshiba : MC 003
Tgl.
Keterangan
Pembelian Harga
Unit
3 5 5 7 10 11
3 8
5
1,300,000 1,300,000
1,320,000
Total
4
1,300,000
1 5
1,300,000 1,300,000
2
1,300,000
3,900,000 10,400,000
6,600,000
28
Nama Barang Kode Barang
HPP Harga
Unit
: Mesin Cuci Sanyo : MC 004
Tgl.
Keterangan 5 9 25
Pembelian Harga
Unit
Total
HPP Harga
Unit 1 1
5
1,200,000
6,000,000
1,200,000 1,200,000
HPP
Saldo Total
Unit 4 14 9 10 7 6
11,000,000 6,600,000 2,200,000
HPP
Harga 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000
Total 8,800,000 30,800,000 19,800,000 22,000,000 15,400,000 13,200,000
Saldo Total 8,400,000 2,800,000 5,600,000 8,400,000
Unit 14 11 10 8 16 13
Harga 2,800,000 2,800,000 2,800,000 2,800,000 2,800,000 2,800,000
Total 39,200,000 30,800,000 28,000,000 22,400,000 44,800,000 36,400,000
HPP
Saldo Total
Unit
10,800,000 14,400,000
3,620,000 3,600,000 14,400,000
5 15 12 8 8 5 8 4 7 4 3 4
Harga 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,620,000 3,600,000 3,620,000 3,600,000 3,620,000 3,600,000 3,620,000
Total 18,000,000 54,000,000 43,200,000 28,800,000 28,800,000 18,100,000 28,800,000 14,480,000 25,200,000 14,480,000 10,800,000 14,480,000
4 14 13 11 9 8 7 6
Saldo Harga 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
Total 9,200,000 32,200,000 29,900,000 25,300,000 20,700,000 18,400,000 16,100,000 13,800,000
HPP Total
Unit
HPP
Saldo Total
Unit 12
Harga 2,925,000
Total 35,100,000
2,925,000 2,925,000
11 10 20 18
5,850,000
HPP
2,925,000 2,925,000 2,925,000 2,925,000
32,175,000 29,250,000 58,500,000 52,650,000
Saldo Total
Unit 4 14 13 9 14 13 10 9 9 4 7 4
3,750,000 15,000,000 3,750,000 11,250,000 3,750,000
7,500,000
HPP
Harga 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,750,000 3,800,000 3,750,000 3,800,000
Total 15,000,000 52,500,000 48,750,000 33,750,000 52,500,000 48,750,000 37,500,000 33,750,000 33,750,000 15,200,000 26,250,000 15,200,000
Saldo Total
Unit 12 9 7 3
Harga 1,200,000 1,200,000 1,200,000 1,200,000
Total 14,400,000 10,800,000 8,400,000 3,600,000
8 6 11 9
HPP
1,200,000 1,200,000 1,200,000 1,200,000
9,600,000 7,200,000 13,200,000 10,800,000
Saldo Total
Unit 8 7 6 3 8
1,300,000 1,300,000 3,900,000
HPP
Harga 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000
Total 10,400,000 9,100,000 7,800,000 3,900,000 10,400,000
Saldo Total 2,400,000 4,800,000
Unit 8 6 2 6
Harga 1,200,000 1,200,000 1,200,000 1,200,000
Total 9,000,000 7,200,000 2,400,000 7,200,000
HPP
Saldo Total
Unit
2,000,000 2,000,000 2,000,000
10 8 6 4
Harga 1,000,000 1,000,000 1,000,000 1,000,000
Total 10,000,000 8,000,000 6,000,000 4,000,000
8 6 5 10 8
Saldo Harga 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Total 9,600,000 7,200,000 6,000,000 12,000,000 9,600,000
HPP Total 2,400,000 1,200,000 2,400,000
Unit
HPP Total
Unit 9 5 8 16 15 10 10 5 8 5
5,200,000
1,300,000 6,500,000
2,600,000
HPP
Saldo Harga 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 1,320,000 1,300,000 1,320,000
Total 11,700,000 6,500,000 10,400,000 20,800,000 19,500,000 13,000,000 13,000,000 6,600,000 10,400,000 6,600,000
Saldo Total 1,200,000 1,200,000
Unit 6 5 4 9
Harga 1,200,000 1,200,000 1,200,000 1,200,000
Total 7,200,000 6,000,000 4,800,000 10,800,000
UTANG DAGANG Nama Pemasok Kode Pemasok Alamat
: PT Maju Usaha : V 001 : Jln. Sekojo No. 35, Bandar Lampung, Telp. 368135
Tgl.
Keterangan
Ref.
4 8 14 18 24
Nama Pemasok Kode Pemasok Alamat
Debit
Kredit
Saldo Debit
41,250,000 18,750,000 15,000,000 15,000,000 5,280,000
: PT Indah : V 003 : Jln. Pasar Kuto No. 4, Bandar Lampung, Telp. 263489
Tgl.
Keterangan
Ref.
9 10 23 26 28
Nama Pemasok Kode Pemasok Alamat
Debit
Kredit
Saldo Debit
20,625,000 16,125,000 16,720,000 7,150,000 32,000,000
: PT Bahagia : V 005 : Jln. Sriwijaya No. 4, Bandar Lampung, Telp. 243784
Tgl.
Keterangan 15 22 24
Ref.
Debit
Kredit 32,175,000
12,825,000 6,600,000
Saldo Debit
Nama Pemasok Kode Pemasok Alamat Tgl.
: PT Jayabaya : V 006 : Jln. Rajawali No. 3, Bandar Lampung, Telp. 376487 Keterangan 2 5 7 Debit Memo 22 22 28
Ref.
Debit
Kredit 63,800,000 11,440,000
1,430,000 39,000,000 27,750,000 24,640,000
Saldo Debit
Nama Pemasok Kode Pemasok Alamat Saldo Kredit 18,750,000 60,000,000 41,250,000 26,250,000 11,250,000 16,530,000
: PT Bola Dunia : V 002 : Jln. Kamboja No. 2, Bandar Lampung, Telp. 476529
Tgl.
Keterangan 5 11 24 25
Nama Pemasok Kode Pemasok Alamat Saldo Kredit 16,125,000 36,750,000 20,625,000 37,345,000 44,495,000 12,495,000
Kredit 12,825,000 45,000,000 32,175,000 38,775,000
Debit
Kredit 4,290,000
21,350,000 6,600,000 6,600,000
: PT Buana Alam : V 004 : Jln. Ariodillah No. 65, Bandar Lampung, Telp. 457932
Tgl.
Keterangan
Ref.
2 3 Debit Memo 11 24
Nama Pemasok Kode Pemasok Alamat Saldo
Ref.
Debit
Kredit 25,300,000
2,530,000 13,860,000 15,000,000
: PT Harapan : V 006 : Jln. Sekanak No. 2, Bandar Lampung, Telp. 457592
Tgl.
Keterangan 18 19
Ref.
Debit
Kredit 19,910,000
3,982,000
Saldo Kredit 27,750,000 91,550,000 102,990,000 101,560,000 62,560,000 34,810,000 59,450,000
Saldo Debit
Kredit 21,350,000 25,640,000 4,290,000 10,890,000 17,490,000
Saldo Debit
Kredit 8,250,000 33,550,000 31,020,000 44,880,000 29,880,000
Saldo Debit
Kredit 16,275,000 36,185,000 32,203,000
BUKU BESAR Nama Akun: Kas di Bank Tgl.
Keterangan
Ref.
Debit
Kredit
2,013 Juli
31 JKM 31 JKK
250,499,250 233,089,000
Saldo Debit 42,500,000 292,999,250 59,910,250
Nama Akun: Persediaan Tgl.
Keterangan
Ref.
Debit
Kredit
2,013 Juli
31 31 31 31
JJ JB JKM JU
148,300,000 278,400,000 70,700,000 5,020,000
Saldo Debit 198,200,000 49,900,000 328,300,000 257,600,000 252,580,000
Nama Akun:Cadangan Piutang Tak Tertagih Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
4,166,000
Nama Akun: Iklan Dibayar di Muka Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit 1,000,000
Saldo Debit 8,000,000 7,000,000
Nama Akun: Perlengkapan Toko Tgl.
Keterangan
Ref.
Debit
Kredit
Saldo Debit
2 31 AJP
400,000 1,900,000
2,750,000 3,150,000 1,250,000
Nama Akun: Akumulasi Penyusutan kendaraan Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
833,000
Nama Akun: Akumulasi Penyusutan Komputer Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
100,000
Nama Akun: Akumulasi Penyusutan Peralatan Toko Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
83,000
Nama Akun: Akumulasi Penyusutan Bangunan Tgl.
Keterangan 31 AJP
Ref.
Debit
Kredit 1,250,000
Saldo Debit
Nama Akun: Utang Gaji Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit
Saldo Debit
2,000,000
Nama Akun: PPN Keluaran Tgl.
Keterangan
Ref.
31 JJ 31 JKM 31 JU
Debit
Kredit
Saldo Debit
18,149,500 8,596,500 267,500
Nama Akun: Modal, Tn. Kodi Tgl.
Keterangan
Ref.
Debit
Kredit
Ref.
Debit
Kredit
Saldo Debit
Nama Akun: Penjualan Tgl.
Keterangan 31 JJ 31 JKM
181,495,000 85,965,000
Saldo Debit
Nama Akun: Potongan Penjualan Tgl.
Keterangan
Ref.
31 JKM
Debit
Kredit
932,250
Saldo Debit 932,250
Nama Akun: Biaya Gaji Tgl.
Keterangan
Ref.
25 31 AJP
Debit
Kredit
10,000,000 2,000,000
Saldo Debit 10,000,000 12,000,000
Nama Akun: Biaya Bunga Bank Tgl.
Keterangan
Ref.
Debit
Kredit
1,880,000 1,860,000
31 AJP
Saldo Debit 1,880,000 3,740,000
Nama Akun: Biaya Asuransi Tgl.
Keterangan
Ref.
31 AJP
Debit
Kredit
750,000
Saldo Debit 750,000
Nama Akun: Biaya Penyusutan-Kendaraan Tgl.
Keterangan 31 AJP
Ref.
Debit 833,000
Kredit
Saldo Debit 833,000
Nama Akun: Biaya Penyusutan-Peralatan Toko Tgl.
Keterangan
Ref.
Debit
31 AJP
Kredit 83,000
Saldo Debit 83,000
Nama Akun: Biaya Surat Kabar dan TV Kabel Tgl.
Keterangan
Ref.
2 17 26
Debit
Kredit
300,000 154,000 30,000
Saldo Debit 300,000 454,000 484,000
Nama Akun: Biaya BBM Tgl.
Keterangan
Ref.
3
Debit
Kredit
250,000
Saldo Debit 250,000
Nama Akun: Biaya Perawatan Kendaraan Tgl.
Keterangan 20
Ref.
Debit 675,000
Kredit
Saldo Debit 675,000
Nama Akun: Biaya Administrasi Bank Tgl.
Keterangan
Ref.
Debit
26
Kredit 25,000
Saldo Debit 25,000
Nama Akun: Biaya Kerugian Piutang Tak Tertagih Tgl.
Keterangan 31 AJP
Ref.
Debit 4,166,000
Kredit
Saldo Debit 4,166,000
No. Akun: 1101 Saldo Kredit
Nama Akun: Kas Kecil Tgl.
Keterangan
Ref.
Debit
Kredit
Ref.
Debit
Kredit
2,013 Juli
No. Akun: 1103 Saldo Kredit
Nama Akun: Piutang Dagang Tgl.
Keterangan 31 JJ 31 JKM 31 JU
No. Akun: 1105 Saldo Kredit 2,970,600 7,136,600
No. Akun: 1107 Saldo Kredit
199,644,500 156,870,000 2,942,500
Nama Akun: PPN Masukan Tgl.
Keterangan
Ref.
31 JB 31 JU
Debit 27,840,000
722,000
Nama Akun: Asuransi Dibayar di Muka Tgl.
Keterangan
Ref.
Debit
31 AJP
No. Akun: 1109 Saldo Kredit
Kredit
Kredit 750,000
Nama Akun: Kendaraan Tgl.
Keterangan
Ref.
Debit
Kredit
No. Akun: 1211 Saldo Kredit 12,500,000 13,333,000
Nama Akun: Komputer
No. Akun: 1221 Saldo Kredit 2,900,000 3,000,000
Nama Akun: Peralatan Toko
No. Akun: 1230 Saldo Kredit 2,583,000 2,666,000
Nama Akun: Bangunan
No. Akun: 1241 Saldo Kredit 38,750,000 40,000,000
Nama Akun: Utang Dagang
Tgl.
Tgl.
Tgl.
Tgl.
Keterangan
Keterangan
Keterangan
Keterangan 31 JB 31 JKK 31 JU
Ref.
Debit
Kredit
Ref.
Debit
Kredit
Ref.
Debit
Kredit
Ref.
Debit
Kredit 306,240,000
212,800,000 7,942,000
No. Akun: 2102 Saldo Kredit 2,000,000
Nama Akun: Utang Bunga
No. Akun: 2104 Saldo Kredit 82,270,000 100,419,500 109,016,000 108,748,500
Nama Akun: Utang Bank
No. Akun: 3001 Saldo Kredit 466,468,400
Nama Akun: Prive, Tn. Kodi
No. Akun: 4001 Saldo Kredit 181,495,000 267,460,000
Nama Akun: Retur Penjualan dan Pengurangan Harga
Tgl.
Keterangan
Ref.
Debit
31 AJP
Tgl.
Keterangan
1,860,000
Ref.
15
Tgl.
Ref.
20
Kredit
Debit
Kredit
750,000
Keterangan 6
Debit 2,000,000
Keterangan
Tgl.
Kredit
Ref.
Debit 2,675,000
Kredit
No. Akun: 4003 Saldo Kredit
Nama Akun: Harga Pokok Penjualan Tgl.
Keterangan
Ref.
31 JJ 31 JKM 31 JU
No. Akun: 5002 Saldo Kredit
2,200,000
Nama Akun: Biaya Listrik dan Air Tgl.
Keterangan
Ref.
Kredit
Nama Akun: Biaya Perlengkapan Tgl.
Keterangan
Ref.
Debit
Kredit
1,900,000
Nama Akun: Biaya Iklan Tgl.
Keterangan
Ref.
31 AJP
No. Akun: 5008 Saldo Kredit
Debit 450,000 350,000
31 AJP
No. Akun: 5006 Saldo Kredit
Kredit
148,300,000 70,700,000
17 17
No. Akun: 5004 Saldo Kredit
Debit
Debit
Kredit
1,000,000
Nama Akun: Biaya Penyusutan-Komputer Tgl.
Keterangan 31 AJP
Ref.
Debit 100,000
Kredit
No. Akun: 5010 Saldo Kredit
Nama Akun: Biaya Penyusutan-Bangunan Tgl.
Keterangan
Ref.
31 AJP
No. Akun: 5012 Saldo Kredit
Nama Akun: Biaya Telepon dan Internet Tgl.
Keterangan
Ref.
Debit
Kredit
250,000 125,000
Nama Akun: Biaya Komisi Penjualan Tgl.
Keterangan
Ref.
14 28
No. Akun: 5016 Saldo Kredit
Kredit
1,250,000
17 17
No. Akun: 5014 Saldo Kredit
Debit
Debit
Kredit
1,275,000 1,150,000
Nama Akun: Biaya Transportasi Tgl.
Keterangan 26
Ref.
Debit 100,000
Kredit
No. Akun: 5018 Saldo Kredit
Nama Akun: Biaya Retribusi Kebersihan Tgl.
Keterangan 28
No. Akun: 5019 Saldo Kredit
Ref.
Debit 125,000
Kredit
No. Akun: 1102 Saldo Debit Kredit 1,500,000
No. Akun: 1104 Saldo Debit Kredit 99,020,000 298,664,500 141,794,500 138,852,000
No. Akun: 1106 Saldo Debit Kredit 53,797,000 81,637,000 80,915,000
No. Akun: 1108 Saldo Debit Kredit 6,000,000 5,250,000
Debit
No. Akun: 1210 Saldo Kredit
96,000,000
No. Akun: 1220 Saldo Debit Kredit 5,000,000
No. Akun: 1230 Saldo Debit Kredit 5,000,000
No. Akun: 1240 Saldo Debit Kredit 400,000,000
Debit
No. Akun: 2101 Saldo Kredit 121,325,000 427,565,000 214,765,000 206,823,000
Debit
Debit
No. Akun: 2103 Saldo Kredit 1,860,000
No. Akun: 2211 Saldo Kredit 188,000,000 186,000,000
No. Akun: 3002 Saldo Debit Kredit 750,000
No. Akun: 4002 Saldo Debit Kredit 2,675,000
No. Akun: 5001 Saldo Debit Kredit 148,300,000 219,000,000 216,800,000
No. Akun: 5003 Saldo Debit Kredit 450,000 800,000
No. Akun: 5005 Saldo Debit Kredit 1,900,000
No. Akun: 5007 Saldo Debit Kredit 1,000,000
No. Akun: 5009 Saldo Debit Kredit 100,000
No. Akun: 5011 Saldo Debit Kredit 1,250,000
No. Akun: 5013 Saldo Debit Kredit 250,000 375,000
No. Akun: 5015 Saldo Debit Kredit 1,275,000 2,425,000
No. Akun: 5017 Saldo Debit Kredit 100,000
No. Akun: 5019 Saldo Debit Kredit 125,000
Nama Akun Kas di bank kas kecil persediaan piutang dagang cadangan piutang tak tertagih PPN masukan iklan dibayar di muka asuransi dibayar di muka perlengkapan toko kendaraan akumulasi penyusutan kendaraan komputer akumulasi penyusutan komputer peralatan toko akumulasi penyusutan peralatan toko bangunan akumulasi penyusutan bangunan utang dagang PPN keluaran utang bank modal, Tn. Kodi prive, Tn. Kodi penjualan retur penjualan dan pengurangan harga potongan penjualan harga pokok penjualan biaya gaji biaya listrik dan air biaya bunga bank biaya surat kabar dan tv kabel biaya telepon dan internet biaya bbm biaya komisi penjualan biaya perawatan kendaraan biaya transportasi biaya administrasi bank biaya retribusi kebersihan utang gaji utang bunga biaya perlengkapan biaya asuransi biaya iklan
Neraca Saldo Sebelum Penyesuaian Debit Kredit 59,910,250 1,500,000 252,580,000 138,852,000 2,970,600 80,915,000 8,000,000 6,000,000 3,150,000 96,000,000 12,500,000 5,000,000 2,900,000 5,000,000 2,583,000 400,000,000 38,750,000 206,823,000 108,748,500 186,000,000 466,468,400 750,000 267,460,000 2,675,000 932,250 216,800,000 10,000,000 800,000 1,880,000 484,000 375,000 250,000 2,425,000 675,000 100,000 25,000 125,000 1,295,203,500 1,295,203,500
biaya penyusutan kendaraan biaya penyusutan komputer biaya penyusutan peralatan kantor biaya penyusutan bangunan Biaya kerugian piutang tak tertagih
Penyesuaian Debit
Kredit
4,166,000 1,000,000 750,000 1,900,000 833,000 100,000 83,000 1,250,000
2,000,000 1,860,000
KERTAS KERJA Untuk Periode yang Berakhir pada 31 Juli 2013 Neraca Saldo Setelah Disesuaikan Debit Kredit 59,910,250 1,500,000 252,580,000 138,852,000 7,136,600 80,915,000 7,000,000 5,250,000 1,250,000 96,000,000 13,333,000 5,000,000 3,000,000 5,000,000 2,666,000 400,000,000 40,000,000 206,823,000 108,748,500 186,000,000 466,468,400 750,000 267,460,000 2,675,000 932,250 216,800,000 12,000,000 800,000 3,740,000 484,000 375,000 250,000 2,425,000 675,000 100,000 25,000 125,000
2,000,000 1,860,000 1,900,000 750,000 1,000,000
Laba Rugi Debit
2,675,000 932,250 216,800,000 12,000,000 800,000 3,740,000 484,000 375,000 250,000 2,425,000 675,000 100,000 25,000 125,000
2,000,000 1,860,000 1,900,000 750,000 1,000,000
1,900,000 750,000 1,000,000
833,000 100,000 83,000 1,250,000 4,166,000 13,942,000
13,942,000
833,000 100,000 83,000 1,250,000 4,166,000 1,305,495,500
1,305,495,500
833,000 100,000 83,000 1,250,000 4,166,000 251,488,250 15,971,750 267,460,000
Laba Rugi
Neraca Kredit
Debit 59,910,250 1,500,000 252,580,000 138,852,000
Kredit
7,136,600 80,915,000 7,000,000 5,250,000 1,250,000 96,000,000 13,333,000 5,000,000 3,000,000 5,000,000 2,666,000 400,000,000 40,000,000 206,823,000 108,748,500 186,000,000 466,468,400 750,000 267,460,000
2,000,000 1,860,000
267,460,000
1,054,007,250
1,038,035,500 15,971,750 1,054,007,250
TOKO ELEKTRONIK "TOKO KITA" LAPORAN LABA RUGI Untuk Periode yang Berakhir Tanggal 31 Juli 2013 Pendapatan Penjualan Penjualan Potongan Penjualan Retur dan Pengurangan Harga Pendapatan Penjualan Neto Harga Pokok Penjualan Laba Bruto Biaya Penjualan Biaya Gaji Biaya Perlengkapan Biaya Iklan Biaya Penyusutan Kendaraan Biaya Penyusutan Bangunan Biaya Surat Kabar dan TV Kabel Biaya Telepon dan Internet Biaya BBM Biaya Komisi Penjualan Biaya Administrasi Biaya Transportasi Biaya Penyusutan Komputer Biaya Perawatan Kendaraan Biaya Retribusi Kebersihan Biaya Asuransi Biaya Penyusutan Peralatan Kantor Biaya Listrik dan Air Biaya Lain-Lain Biaya Administrasi Bank Biaya Kerugian Piutang Tak Tertagih Laba Operasi Biaya Pendanaan Biaya Bunga Bank Laba Neto
267,460,000 (2,675,000) (932,250) 263,852,750 (216,800,000) 47,052,750 12,000,000 1,900,000 1,000,000 833,000 1,250,000 484,000 375,000 250,000 2,425,000
(20,517,000)
100,000 100,000 675,000 125,000 750,000 83,000 800,000
(2,633,000)
25,000 4,166,000
(4,191,000) 19,711,750 (3,740,000) 15,971,750
TOKO ELEKTRONIK "TOKO KITA" LAPORAN PERUBAHAN MODAL Untuk Periode yang Berkhir Tanggal 31 Juli 2013 Modal, Tn. Kodi -- Awal Laba Bersih Prive Modal, Tn. Kodi -- Akhir
466,468,400 15,971,750 (750,000) 481,690,150
nggal 31 Juli 2013
TOKO ELEKTRONIK "TOKO KITA" NERACA Per 31 Juli 2013 Aset Aset Lancar Kas di Bank Kas Kecil Piutang Dagang Cadangan Piutang Tak Tertagih PPN Masukan Asuransi Dibayar Di Muka Iklan Dibayar Di Muka Perlengkapan Toko Persediaan Aset Tidak Lancar Peralatan Toko Akumulasi Peny. Peralatan Toko Komputer Akumulasi Peny. Komputer Kendaraan Akumulasi Peny. Kendaraan Bangunan Akumulasi Peny. Bangunan Total Aset
Liabilitas dan Ekuitas 59,910,250 1,500,000 138,852,000 (7,136,600) 80,915,000 5,250,000 7,000,000 1,250,000 252,580,000
5,000,000 (2,666,000) 5,000,000 (3,000,000) 96,000,000 (13,333,000) 400,000,000 (40,000,000)
Liabilitas Utang Dagang Utang Gaji Utang Bunga PPN Keluaran Utang Bank
540,120,650 Ekuitas Modal, Tn. Kodi
447,001,000 987,121,650
Total Liabilitas dan Ekuitas
Liabilitas dan Ekuitas
bilitas dan Ekuitas
206,823,000 2,000,000 1,860,000 108,748,500 186,000,000
505,431,500
481,690,150
987,121,650
JURNAL PENUTUP Tgl. 2013 Juli
Keterangan 31 Pendapatan Penjualan Neto Ikhtisar Laba Rugi 31 Ikhtisar Laba Rugi Harga Pokok Penjualan Biaya Penjualan Biaya Administrasi Biaya Lain-Lain Biaya Pendanaan 31 Ikhtisar Laba Rugi Modal, Tn. Kodi 31 Modal, Tn. Kodi Prive, Tn. Kodi
Ref.
Debit Kredit 263,852,750 263,852,750 247,881,000 216,800,000 20,517,000 2,633,000 4,191,000 3,740,000 15,971,750 15,971,750 750,000 750,000 528,455,500 528,455,500
Bulan: Juli
TOKO ELEKTRONIK "TOKO KITA" NERACA SALDO SETELAH PENUTUPAN Per 31 Juli 2013 No. Akun Keterangan Kas di Bank Kas Kecil Piutang Dagang Cadangan Piutang Tak Tertagih PPN Masukan Asuransi Dibayar Di Muka Iklan Dibayar Di Muka Perlengkapan Toko Persediaan Peralatan Toko Akumulasi Peny. Peralatan Toko Komputer Akumulasi Peny. Komputer Kendaraan Akumulasi Peny. Kendaraan Bangunan Akumulasi Peny. Bangunan Utang Dagang Utang Gaji Utang Bunga PPN Keluaran Utang Bank Modal, Tn. Kodi
Debit 59,910,250 1,500,000 138,852,000
Kredit
7,136,600 80,915,000 5,250,000 7,000,000 1,250,000 252,580,000 5,000,000 2,666,000 5,000,000 3,000,000 96,000,000 13,333,000 400,000,000
1,053,257,250
40,000,000 206,823,000 2,000,000 1,860,000 108,748,500 186,000,000 481,690,150 1,053,257,250
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