Perusahaan Jasa Perusahaan Dagang

Laporan Laba Rugi Laporan Laba Rugi

Pendapatan Jasa Penjualan
-/- Beban Operasi -/-Harga Pokok Penjualan
Laba Bersih Laba Kotor
-/-Beban Operasi
Laba Bersih
A Pembelian
Perpetual Debet Kredit Periodic
Tunai Tunai
Inventory 10,000,000 Pembelian
Cash 10,000,000 Cash
Kredit Kredit
Inventory 10,000,000 Pembelian
Utang Dagang 10,000,000 Utang Dagang
B Pengembalian Pembelian
Perpetual Periodic
Tunai Tunai
Cash 1,000,000 Cash
Inventory 1,000,000 Retur Pembelian
Kredit Kredit
Utang Dagang 1,000,000 Utang Dagang
Inventory 1,000,000 Retur Pembelian
C Diskon Pembelian / Pembayaran
Perpetual Periodic
Tunai Tunai
Inventory 9,000,000 Pembelian
Cash 9,000,000 Cash
Diskon Pembelian
Kredit Kredit
Utang Dagang 10,000,000 Utang Dagang
Cash 9,000,000 Cash
Inventory 1,000,000 Diskon Pembelian
D Pembelian dg Biaya Transport
Perpetual Periodic
Tunai Tunai
Inventory 10,500,000 Pembelian
Cash 10,500,000 Transport In
Cash
Kredit Kredit
Inventory 10,500,000 Pembelian
Utang Dagang 10,500,000 Transport In
Utang Dagang
E Penjualan
Perpetual Periodic
Tunai Tunai
Cash 10,000,000 Cash
Sales 10,000,000 Sales
COGS/COMS/Harga Pokok Penjualan 8,000,000
Inventory 8,000,000
Jurnal
Kredit Kredit
Account Receivable/Piutang 10,000,000 Account Receivable/Piutang
Sales 10,000,000 Sales
COGS/COMS/Harga Pokok Penjualan 8,000,000
Inventory 8,000,000
F Pengembalian Penjualan / Retur Barang Yang Dijual
Perpetual Periodic
Tunai Tunai
Sales Return & Allowance / Retur Penjualan 2,000,000 Sales Return & Allowance / Retur Penjualan
Cash 2,000,000 Cash
Inventory 1,000,000
COGS/COMS/Harga Pokok Penjualan 1,000,000
Kredit Kredit
Sales Return & Allowance / Retur Penjualan 2,000,000 Sales Return & Allowance / Retur Penjualan
Account Receivable/Piutang 2,000,000 Account Receivable/Piutang
Inventory 1,000,000
COGS/COMS/Harga Pokok Penjualan 1,000,000
G Diskon Penjualan / Pembayaran
Perpetual Periodic
Tunai Tunai
Cash 9,000,000 Cash
Sales Discount 1,000,000 Sales Discount
Sales 10,000,000 Sales
COGS/COMS/Harga Pokok Penjualan 8,000,000
Inventory 8,000,000
Kredit Kredit
Cash 9,000,000 Cash
Sales Discount 1,000,000 Sales Discount
Account Receivable 10,000,000 Account Receivable
Debet Kredit
10,000,000
10,000,000
10,000,000
10,000,000
1,000,000
Retur Pembelian 1,000,000
1,000,000
Retur Pembelian 1,000,000
10,000,000
9,000,000
Diskon Pembelian 1,000,000
10,000,000
9,000,000
Diskon Pembelian 1,000,000
10,000,000
500,000
10,500,000
10,000,000
500,000
10,500,000
10,000,000
10,000,000
10,000,000
10,000,000
2,000,000
2,000,000
2,000,000
Account Receivable/Piutang 2,000,000
9,000,000
1,000,000
10,000,000
9,000,000
1,000,000
Account Receivable 10,000,000
PE 6-1A
Penjualan
Tunai 127,500,000
Kredit 435,600,000
Total Penjualan 563,100,000
Harga Pokok Penjualan 422,325,000
Laba Kotor 140,775,000
PE 6-1B
Penjualan
Tunai 17,500,000
Kredit 141,750,000
Total Penjualan 159,250,000
Harga Pokok Penjualan 127,400,000
Laba Kotor 31,850,000
PE 6-2A
Inventory 1 July 88,370,000
Pembelian 681,400,000
-/- :
Retur Pembelian 9,250,000
Diskon Pembelian 7,000,000
16,250,000
Pembelian Bersih 665,150,000
Ongkos Kirim 3,180,000
Harga Pokok Pembelian 756,700,000
Inventory 31 July 92,120,000
Harga Pokok Penjualan 664,580,000
PE 6-2B
Inventory 1 July 128,120,000
Pembelian 983,000,000
-/- :
Retur Pembelian 10,250,000
Diskon Pembelian 8,000,000
18,250,000
Pembelian Bersih 964,750,000
Ongkos Kirim 5,680,000
Harga Pokok Pembelian 1,098,550,000
Inventory 31 July 140,500,000
Harga Pokok Penjualan 958,050,000
PE 6-3A
a. Piutang 12,250,000
Penjualan 12,250,000
Harga Pokok Penjualan 7,400,000
Persediaan/Inventory 7,400,000
b. Cash 12,005,000
Diskon Penjualan 245,000
Piutang 12,250,000
PE 6-3B
a. Piutang 22,500,000
Penjualan 22,500,000
Harga Pokok Penjualan 14,150,000
Persediaan/Inventory 14,150,000
b. Cash 22,275,000
Diskon Penjualan 225,000
Piutang 22,500,000
PE 6-4A
a. Perhitungan Diskon Pembelian :
Inventory 7,500,000
Retur 1,500,000
Inventory 6,000,000
Diskon 120,000
Account Payable/Hutang 6,000,000
Inventory 120,000
Cash 5,880,000
b. Jurnal utk retur pembelian (Perpetual System)
Account Payable / Hutang 1,500,000
Inventory 1,500,000
PE 6-4B
Perusahaan Dagang Perusahaan Dagang
Perpetual System Periodic System
Laporan Laba Rugi Laporan Laba Rugi
Penjualan/Sales 100,000,000 Penjualan/Sales
-/- Retur Penjualan 1,000,000 -/- Retur Penjualan 1,000,000
-/- Diskon Penjualan 5,000,000 6,000,000 -/- Diskon Penjualan 5,000,000
Penjualan Bersih 94,000,000 Penjualan Bersih
-/-Harga Pokok Penjualan 50,000,000 Saldo Awal Persediaan/Inventory 10,000,000
Laba Kotor 44,000,000 +/+ Pembelian 50,000,000
-/-Beban Operasi 4,000,000 +/+ Freight In / Beban Angkut 1,000,000
Laba Bersih 40,000,000 -/- Retur Pembelian 1,000,000
-/- Diskon Pembelian 5,000,000
Barang Tersedia Untuk Dijual 55,000,000
-/- Saldo Akhir Persediaan/Inventory 5,000,000
-/-Harga Pokok Penjualan
Laba Kotor
-/-Beban Operasi
Laba Bersih
100,000,000
6,000,000
94,000,000
50,000,000
44,000,000
4,000,000
40,000,000