No

Kantor Pusat

Kantor Cabang 1

Penerimaan BD dari kantor pusat

1 Rek.Cabang 1
594,000,000
Rek.Cabang 2
715,000,000
Rek.Kantor
Pengiriman barang dagang ke cabang
1
540,000,000
Pengiriman barang dagang ke
cabang 2
Cadangan selisih harga cabang 1
Cadangan selisih harga cabang 2

Kantor Cabang 2

Penerimaan BD dari ktr pusat

594,000,000
594,000,000
Rek.Kantor

650,000,000
54,000,000
65,000,000

2 Pembelian
Hutang

2,190,000,000
Pembelian
2,190,000,000
Hutang

125,000,000
Pembelian
125,000,000
Hutang

3 Piutang
Penjualan

1,640,000,000
Piutang
1,640,000,000
Penjualan

750,000,000
Piutang
750,000,000
Penjualan

4 Kas
Piutang

1,450,000,000
Kas
1,450,000,000 Piutang

730,000,000
Kas
730,000,000 Piutang

5 Hutang
Kas

2,100,000,000
Hutang
2,100,000,000 Kas

110,000,000
Hutang
110,000,000 Kas

6 Kas
Rek.Cabang 1
Rek.Cabang 2

1,150,000,000
Rek.Kantor
500,000,000 Kas
650,000,000

500,000,000
Rek.Kantor
500,000,000 Kas

8 B.Gaji
B.Listrik
B.Asuransi
B.Depresiasi
B.Telpon
B.Ongkos
B.Lain-lain
Kas

60,000,000
1,800,000
4,000,000
2,100,000
6,000,000
16,400,000
21,540,000

12,000,000
900,000
4,000,000
1,600,000
900,000
1,500,000
2,000,000
4,240,000
27,140,000

B.Gaji
B.Listrik
B.Sewa Kantor
B.Asuransi
B.Depresiasi
B.Telpon
B.Ongkos
B.Lain-lain
Kas

9 Rek.Cabang 1

5,940,000

5,940,000

Ongkos angkut

B.Gaji
B.Listrik
B.Sewa Kantor
B.Asuransi
B.Depresiasi
B.Telpon
B.Ongkos
111,840,000 B.Lain-lain
Kas
ongkos angkut

Rek.Cabang 2
Kas
10 Rek.Cabang 1
Selisih Ongkos angkut
Rek.Cabang 2
Pengiriman BD ke cabang 2
Pengiriman BD ke cabang 1

11 Persediaan awal
Pembeliaan
pengiriman barang ke cabang
Persediaan akhir
HPP

5,362,500

Rek.Kantor

Rek.Kantor

11,302,500
6,888,200
17,050

Penerimaan BD dr kantor pusat

Ongkos Angkut
6,905,250 Rek.Kantor

6,820,000

6,820,000
68,200

Rek.Kantor
Ongkos Angkut
6,888,200 Penerimaan BD dr Ktr pusat
Kas

6,820,000

54,000,000
2,190,000,000
2,244,000,000
(1,190,000,000)
1,054,000,000
54,000,000
1,000,000,000

Persediaan awal
Pembelian
ongkos angkut
penerimaan BD dr Ktr pusat
persedian akhir
HPP

persediaan akhir
HPP
Pengiriman ke cabang
Pembelian
Persediaan awal

5,940,000

54,000,000
Persediaan akhir
1,000,000,000
HPP
1,190,000,000
Pembelian
2,190,000,000 Ongkos Angkut
54,000,000 Penerimaan Brg dr Ktr
Persediaan awal

12 Hutang Pajak
Kas

10,500,000

14 Beban iklan
beban perjalanan dinas
beban perbaikan barang
beban lain-lain
kas
Rek.Cabang 1
Rek.Cabang 2
Beban iklan
beban perjalanan dinas

18,300,000
31,400,000
8,250,000
13,500,000

16,500,000
125,000,000
141,500,000
6,008,200
147,508,200
600,820,000
748,328,200
30,000,000
718,328,200

Persediaan awal
Pembelian
ongkos angkut
penerimaan BD dr Ktr pusat
persedian akhir
HPP

30,000,000
Persediaan akhir
718,328,200
HPP
125,000,000 Pembelian
6,008,200 Ongkos Angkut
600,820,000 Penerimaan Brg dr Ktr
16,500,000 Persediaan awal

10,500,000
Beban iklan
beban perjalanan dinas
beban perbaikan barang
beban lain-lain
71,450,000
Rek.kantor

28,400,000
39,380,000
17,400,000
30,500,000

7,400,000
12,000,000
4,000,000
5,000,000
28,400,000

Beban iklan
beban perjalanan dinas
beban perbaikan barang
beban lain-lain
R.kantor

beban perbaikan barang

beban lain-lain

7,740,000
12,140,000

bang 2
715,000,000
715,000,000

140,000,000
140,000,000
1,000,000,000
1,000,000,000
945,000,000
945,000,000
135,000,000
135,000,000
650,000,000
650,000,000

18,000,000
1,350,000
5,000,000
1,750,000
1,500,000
1,800,000
4,000,000
5,240,000
38,640,000
5,362,500

5,362,500

6,905,250
51,150
6,820,000
34,100

22,000,000
140,000,000
162,000,000
5,311,350
167,311,350
708,180,000
875,491,350
10,000,000
865,491,350
10,000,000
865,491,350
140,000,000
5,311,350
708,180,000
22,000,000

10,000,000
18,500,000
3,740,000
7,140,000
39,380,000

Kantor pusat
Kas
Piutang Dagang
Persediaan Dagang
K Cab 1 semarang
K Cab 2 jogja
Aktiva Lain-Lain
Total
Hutang Dagang
Hutang Biaya
Hutang Pajak
Cadangan Selisih Harga
Modal Saham
Laba Ditahan
Laba saldo berjalan
RK.Pusat
Total

Kantor cabang 1

334,907,500.00
350,000,000.00
54,000,000.00
299,228,200.00
277,837,250.00
407,000,000.00
1,722,972,950.00
115,000,000.00
122,500,000.00
500,000,000.00
461,000,000.00
524,472,950.00
1,722,972,950.00

kantor cabang 2

102,860,000.00
34,000,000.00
30,000,000.00
159,500,000.00
326,360,000.00
51,000,000.00
-

166,325,900.00
75,000,000.00
10,000,000.00
163,000,000.00
414,325,900.00
55,000,000.00
40,000,000.00

(23,868,200.00)
299,228,200.00
326,360,000.00

56,488,650.00
262,837,250.00
414,325,900.00

Laba/Rugi PT.ABC
K.Cab-1
Penjualan
HPP
Laba kotor
Beban gaji
Beban listrik
beban sewa
beban asuransi
beban depresiasi
beban telpon
beban ongkos penjualan
Selisih Ongkos
Beban iklan
beban perjalanan dinas
beban perbaikan barang
beban lain-lain
total beban
L/R

750,000,000.00
718,328,200.00
31,671,800.00
12,000,000.00
900,000.00
4,000,000.00
1,600,000.00
900,000.00
1,500,000.00
2,000,000.00
7,400,000.00
12,000,000.00
4,000,000.00
9,240,000.00
55,540,000.00
(23,868,200.00)

K.Cab-2
1,000,000,000.00
865,491,350.00
134,508,650.00
18,000,000.00
1,350,000.00
5,000,000.00
1,750,000.00
1,500,000.00
1,800,000.00
4,000,000.00
10,000,000.00
18,500,000.00
3,740,000.00
12,380,000.00
78,020,000.00
56,488,650.00

K.Pusat
1,640,000,000.00
1,000,000,000.00
640,000,000.00
60,000,000.00
1,800,000.00
4,000,000.00
2,100,000.00
6,000,000.00
16,400,000.00
17,050.00
900,000.00
900,000.00
510,000.00
22,900,000.00
115,527,050.00
524,472,950.00

KHAREN ARIANI PUSPOHESTY

8323128342

JURNAL PENUTUP
NO.

tang
gal

KANTOR PUSAT

2013 Penjualan
1,640,000,000
HPP
biaya gaji
biaya listrik
biaya sewa kantor
biaya asuransi
biaya depresasi
biaya telp
biaya ongkos angkut penjualan
biaya lain lain
beban iklan
beban perjalanan dinas
beban perbaikan barang
selisih ongkos
RUGI LABA

2013 KANTOR CABANG 1

R/L CABANG 1
R/L CABANG 2
KANTOR CABANG 2

23,868,200

2013 R/L KANTOR CABANG 1

R/L KANTOR CABANG
R/L KANTOR CABANG 2

23,868,200
41,460,450

2013 RUGI/LABA
R/L KANTOR CABANG
LABA DITAHAN

KANTOR CABANG 1

KANTOR CABANG 2

Penjualan
750,000,000
Penjualan
1.000.000.000
1,000,000,000 RUGI LABA CABANG 1
23,868,200
HPP
60,000,000
HPP
718,328,200
biaya gaji
1,800,000
biaya gaji
12,000,000
biaya listrik
0
biaya listrik
900,000
biaya sewa kantor
4,000,000
biaya sewa kantor
4,000,000
biaya asuransi
2,100,000
biaya asuransi
1,600,000
biaya depresasi
6,000,000
biaya depresasi
900,000
biaya telp
16,400,000
biaya telp
1,500,000
biaya ongkos angkut penjualan
35,040,000
biaya ongkos angkut penjualan
2,000,000
biaya lain lain
18,300,000
biaya lain lain
9,240,000
beban iklan
31,400,000
beban iklan
7,400,000
beban perjalanan dinas
8,250,000
beban perjalanan dinas
12,000,000
beban perbaikan barang
17,050
beban perbaikan barang
4,000,000
RUGI LABA CABANG 2
456,692,950
KANTOR PUSAT
23,868,200
RUGI LABA

65,328,650
65,328,650

65,328,650
456,692,950
41,460,450
415,232,500

23,868,200

RUGI/LABA
65.328.650
23,868,200
KANTOR PUSAT

BANG 2

000
865,491,350
18,000,000
1,350,000
5,000,000
1,750,000
1,500,000
1,800,000
4,000,000
12,380,000
7,400,000
12,000,000
4,000,000
65,328,650

.650
65,328,650