JURNAL UMUM (PERPETUAL)

KARTU STOK (FIFO)

tgl masuk
2012 qty harga nilai
april
1-Apr Rp36,000,000
6-Apr
8-Apr
17-Apr Rp33,000,000

JURNAL UMUM (PERPETUAL)

tgl keterangan debet
1-Apr persediaan Rp36,000,000
utang dagang
3-Apr perlengkapan kantor Rp3,700,000
kas
6-Apr piutang usaha Rp46,000,000
penjualan
BPP Rp38,000,000
persediaan
7-Apr biaya utilitas Rp4,900,000
kas
8-Apr kas Rp52,000,000
potongan penjualan Rp1,000,000
penjualan
BPP Rp42,000,000
persediaan
9-Apr utang dagang Rp22,000,000
kas
12-Apr peralatan kantor Rp4,100,000
kas
17-Apr persediaan Rp35,000,000
potongan pembeliaan
kas
18-Apr biaya iklan Rp2,200,000
kas
19-Apr biaya transportasi Rp1,500,000
kas
22-Apr biaya bunga Rp1,500,000
kas
28-Apr biaya gaji Rp4,700,000
kas
Rp294,600,000
JURNAL UMUM (PERIODIK)

tgl keterangan debet

1-Apr persediaan Rp36,000,000
utang dagang
3-Apr perlengkapan kantor Rp3,700,000
kas
6-Jun piutang usaha Rp46,000,000
penjualan
7-Apr biaya utilitas Rp4,900,000
kas
8-Apr kas Rp52,000,000
potongan penjualan Rp1,000,000
penjualan
9-Apr utang dagang Rp22,000,000
kas
12-Apr peralatan kantor Rp4,100,000
kas
17-Apr persediaan Rp35,000,000
potongan pembelian
kas
18-Apr biaya iklan Rp2,200,000
kas
19-Apr biaya transportasi Rp1,500,000
kas
22-Apr biaya bunga Rp1,500,000
kas
28-Apr biaya gaji Rp4,700,000
kas
Rp214,600,000
uk keluar saldo
unit harga bpp unit harga nilai
Rp82,000,000
Rp118,000,000
Rp46,000,000 Rp38,000,000 Rp80,000,000
Rp52,000,000 Rp42,000,000 Rp38,000,000
Rp71,000,000

kredit

Rp36,000,000

Rp3,700,000

Rp46,000,000

Rp38,000,000

Rp4,900,000

Rp53,000,000

Rp42,000,000

Rp22,000,000

Rp4,100,000

Rp2,000,000
Rp33,000,000

Rp2,200,000

Rp1,500,000

Rp1,500,000

Rp4,700,000
Rp294,600,000
 kredit

Rp36,000,000

Rp3,700,000

Rp46,000,000

Rp4,900,000

Rp53,000,000

Rp22,000,000

Rp4,100,000

Rp2,000,000
Rp33,000,000

Rp2,200,000

Rp1,500,000

Rp1,500,000

Rp4,700,000
Rp214,600,000
BUKU BESAR

Akun : Kas
Saldo
Tgl Keterangan Debet Kredit
Debet
4/1/2012 saldo awal Rp155,000,000
4/3/2012 perlengkapan kantor Rp3,700,000 Rp151,300,000
4/7/2012 biaya utilitas Rp4,900,000 Rp146,400,000
4/8/2012 penjualan tunai Rp52,000,000 Rp198,400,000
4/9/2012 membayar PT. Dinamo emas Rp22,000,000 Rp176,400,000
4/12/2012 peralatan kantor Rp4,100,000 Rp172,300,000
4/17/2012 pembelian barang dagang Rp33,000,000 Rp139,300,000
4/18/2012 biaya iklan Rp2,200,000 Rp137,100,000
4/19/2012 biaya transportasi Rp1,500,000 Rp135,600,000
4/22/2012 biaya bunga Rp1,500,000 Rp134,100,000
4/28/2012 biaya gaji Rp4,700,000 Rp129,400,000

Akun : Piutang Usaha

Saldo
Tgl Keterangan Debet Kredit
Debet
4/1/2012 saldo awal Rp178,000,000
4/6/2012 penjualan Rp46,000,000 Rp224,000,000

KARTU STOK (FIFO)

tgl masuk
2012 qty harga nilai unit
april
1 Rp36,000,000
6
8
17 Rp33,000,000

akun : persediaan
saldo
tgl keterangan debet kredit
debet
4/1/2012 Rp82,000,000
4/1/2012 pembelian barang dagang Rp36,000,000 Rp118,000,000
4/6/2012 penjualan kredit Rp38,000,000 Rp80,000,000
08/04/2012 penjualan kredit Rp42,000,000 Rp38,000,000
4/17/2012 pembelian barang dagang Rp35,000,000 Rp73,000,000

akun : pembelian
saldo
tgl keterangan debet kredit
debet
4/1/2012 barang dagang - PT dinamo emas Rp36,000,000 Rp36,000,000
 4/17/2012 barang dagang - PT dinamo emas Rp35,000,000 Rp71,000,000

akun : potongan pembelian

saldo
tgl keterangan debet kredit
debet
4/17/2012 discount pembelian tunai Rp2,000,000

akun : penjualan
saldo
tgl keterangan debet kredit
debet
4/6/2012 toko elektronik jaya Rp46,000,000
4/8/2012 tunai Rp53,000,000

akun : potongan penjualan

saldo
tgl keterangan debet kredit
debet
4/8/2012 discount penjualan tunai Rp1,000,000 Rp1,000,000

akun : perlengkapan kantor

saldo
tgl keterangan debet kredit
debet
4/1/2012 saldo awal Rp12,000,000
4/3/2012 pembelia dari toko warna warni Rp3,700,000 Rp15,700,000
4/30/2012 pemakaian Rp1,700,000 Rp14,000,000

akun : peralatan kantor

saldo
tgl keterangan debet kredit
debet
4/1/2012 saldo awal Rp0
4/12/2012 pembelian dari toko ateKa Rp4,100,000 Rp4,100,000

akun : akumulasi penyusutan peralatan kantor

saldo
tgl keterangan debet kredit
debet
4/30/2012 ak. Penyusutan bulan april Rp400,000

akun : biaya penyusutan peralatan kantor

saldo
tgl keterangan debet kredit
debet
4/30/2012 biaya penyusutan bulan april Rp400,000 Rp400,000

akun : aset tetap

saldo
tgl keterangan debet kredit
debet
4/1/2012 saldo awal Rp438,000,000
akun : akumulasi penyusutan aset tetap
saldo
tgl keterangan debet kredit
debet
4/1/2012 saldo awal
4/30/2012 biaya penyusutan bulan april Rp1,500,000

akun : biaya penyusutan aset tetap

saldo
tgl keterangan debet kredit
debet
4/30/2012 biaya penyusutan bulan april Rp1,500,000 Rp1,500,000

akun : utang usaha

saldo
tgl keterangan debet kredit
debet
4/1/2012 saldo awal
4/1/2012 pembelian dari PT dinamo emas Rp36,000,000
4/9/2012 membayar ke PT dinamo emas Rp22,000,000

akun : utang bank

saldo
tgl keterangan debet kredit
debet
4/1/2012 saldo awal

akun : biaya utilitas

saldo
tgl keterangan debet kredit
debet
4/7/2012 listrik air dan telepon Rp4,900,000 Rp4,900,000

akun : biaya iklan

saldo
tgl keterangan debet kredit
debet
4/18/2012 iklan koran Rp2,200,000 Rp2,200,000

akun : biaya angkut

saldo
tgl keterangan debet kredit
debet
4/19/2012 pengiriman barang Rp1,500,000 Rp1,500,000

akun : biaya bunga

saldo
tgl keterangan debet kredit
debet
4/22/2012 biaya bunga bulan april Rp1,500,000 Rp1,500,000

akun : biaya gaji

 saldo
tgl keterangan debet kredit
debet
4/28/2012 biaya gaji karyawan bulan april Rp4,700,000 Rp4,700,000
Saldo
Kredit

Saldo
Kredit

keluar saldo
harga bpp unit harga nilai
Rp82,000,000
Rp118,000,000
Rp46,000,000 Rp38,000,000 Rp80,000,000
Rp52,000,000 Rp42,000,000 Rp38,000,000
Rp71,000,000

saldo
kredit

saldo
kredit
saldo
kredit
Rp2,000,000

saldo
kredit
Rp46,000,000
Rp99,000,000

saldo
kredit

saldo
kredit

saldo
kredit

saldo
kredit
Rp400,000

saldo
kredit

saldo
kredit
saldo
kredit
Rp64,000,000
Rp65,500,000

saldo
kredit

saldo
kredit
Rp125,000,000
Rp161,000,000
Rp139,000,000

saldo
kredit
Rp330,000,000

saldo
kredit

saldo
kredit

saldo
kredit

saldo
kredit
saldo
kredit
LAPORAN POSISI KEUANGAN LAJUR 30 APRIL 2012

daftar saldo penyesuaian

keterangan
debet kredit debet
kas Rp129,400,000
piutang usaha Rp224,000,000
persediaan Rp73,000,000
perlengkapan kantor Rp12,000,000 Rp2,000,000
aset tetap Rp438,000,000
akumulasi penyusutan aset tetap Rp64,000,000
akumulasi penyusutan peralatan kantor Rp400,000
utang usaha Rp139,000,000
utang bank Rp330,000,000
modal saham Rp250,000,000
laba ditahan (01/09/2012) Rp96,000,000
penjualan Rp99,000,000
pembelian Rp71,000,000
beban utilitas Rp4,900,000
beban iklan Rp2,200,000
beban angkut Rp1,500,000
beban bunga Rp1,500,000
beban gaji Rp4,700,000
beban penyusutan peralatan kantor Rp400,000
ikhtisar laba rugi
beban penyusutan aset tetap Rp1,500,000
laba usaha
total Rp962,200,000 Rp978,400,000 Rp3,900,000
penyesuaian saldo disesuaikan laba rugi posisi keuangan
kredit debet kredit debet kredit debet
Rp129,400,000 Rp129,400,000
Rp224,000,000 Rp224,000,000
Rp73,000,000 Rp73,000,000
Rp14,000,000 Rp14,000,000
Rp438,000,000 Rp438,000,000
Rp1,500,000 Rp65,500,000
Rp400,000
Rp139,000,000
Rp330,000,000
Rp250,000,000
Rp96,000,000 Rp96,000,000
Rp99,000,000 Rp99,000,000
Rp71,000,000 Rp71,000,000
Rp4,900,000 Rp4,900,000
Rp2,200,000 Rp2,200,000
Rp1,500,000 Rp1,500,000
Rp1,500,000 Rp1,500,000
Rp4,700,000 Rp4,700,000
Rp400,000 Rp400,000

Rp1,500,000 Rp1,500,000

Rp1,500,000 Rp966,100,000 Rp979,900,000 Rp87,700,000 Rp195,000,000 Rp878,400,000

posisi keuangan
kredit

Rp65,500,000
Rp400,000
Rp139,000,000
Rp330,000,000
Rp250,000,000

Rp784,900,000