TUGAS PENGANTAR AKUN
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Transcript of TUGAS PENGANTAR AKUN
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Penjualan
TGl No. Faktur Keterangan Termin Ref DebetKas
9/6/2012 BM/01/VI/12 Penjualan Barang Ke UD Maju 1/15, n/30
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Debet KreditHPP Piutang Persediaan Penjualan PPN Keluaran 178,500,000.00 247,500,000.00 178,500,000.00 225,000,000.00 22,500,000.00
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Jurnal Pengeluaran kas
TGL No. Bukti Keterangan
9/6/2012 beban pengiriman barang ke UD.Maju15/6/2012 beban pengiriman barang16/6/2012BKK/VI/001/12 Pelunasan Pembelian pada PT Bhuwana Utama
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Debet KreditAkun Jumlah Potongan penjualan Return PembelianBeban Pengiriman Penjualan 750,000.00 Beban Pengiriman Penjualan 225,000.00 Hutang Dagang 499,050,000.00 9,981,000.00 22,500,000.00
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Kredit UD MajuPPN Masukan Kas Bank unit
750,000.00 Piutang 225,000.00 Persediaan 250 900,000.00
2,250,000.00 464,319,000.00 Perangko Gudang Pembeli = Biaya Angkut jadi tangungan penjualPPN Keluaran
Biaya Angkut penjualanKas
Hutang Dagangreturn 30Potongan Pembelianppn masukanBank
Hutang AwalReturn PPN Masukan Hutang AwalBiaya Pengiriman rHutang AkhirPotongan pembeliaHutang dagang
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247,500,000.00 225,000,000.00
Perangko Gudang Pembeli = Biaya Angkut jadi tangungan penjual 22,500,000.00
750,000.00 750,000.00
499,050,000.00 499,050,000.00 750,000.00 22,500,000.00
9,981,000.00 2,250,000.00 464,319,000.00
499,250,000.00 22,500,000.00 2,250,000.00 474,500,000.00 200,000.00 474,300,000.00 9,981,000.00 464,319,000.00
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JURNAL KHUSUS PEMBELIANHitung-Hitungan Tgl No. Faktur Keterangan
persediaan 450,000,000.00 6/6/2012 Pembelian brg dr PT. Bhuwanappn masukan 45,000,000.00 biaya angkutan 4,250,000.00 total 499,250,000.00
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Termin Ref DEBET KREDITPersediaan PPN Masukan Biaya Angkut Pembelian KAS
2/10, n/30 450,000,000.00 45,000,000.00 4,250,000.00
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KREDITUTANG DAGANG 499,250,000.00
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PT BALI MULYABuku Tambahan PersediaanUntuk Periode Juni 2012
TGL Keterangan MASUK KeluarUNIT Harga Jumlah Unit
Saldo Awal6/6/2012 Pembelian Barang PT. Bhuana 600 750,000 450,000,000
9/6/2012 Penjualan 60190
15/6/2012Penjualan 60
16/6/2012Return Pembelian 3018/6/2012Return Penjualan 25 750,000 18,750,000
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Keluar SaldoHarga Jumlah Unit Harga Jumlah
60 600,000 36,000,000 600 750,000 450,000,000 660 486,000,000
600,000 36,000,000 750,000 142,500,000 410 750,000 307,500,000 750,000 45,000,000 350 750,000 262,500,000
750,000 22,500,000 320 750,000 240,000,000 6-Sep HPP345 750,000 258,750,000
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25060
190
600410
178,500,000
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Beban PPN selama Bulan Juni
PPN MasukanTGL DEBET Kredit
6-Jun 45,000,000 16 juni 2,250,000.00
Total PPN MASUKAN BULAN JUNI 42,750,000.00 TOTAL PPN KELUARAN BULAN JUNI 25,500,000.00 TOTAL UTANG PPN BULAN JUNI YANG HARUS DISETORKAN KE NEGARA 17,250,000.00
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PPN KeluaranTGL DEBET KREDIT9 Juni 22,500,000.00 15 Juni 5,250,000.00 18 Juni 2,250,000.00
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Jurnal Penerimaan Kas
TGL KET No. Bukti REF DebetBank
15/6/2012Penjualan Tunai21/6/2012Pelunasan atas faktur BM/01/VI/12 BKM/VI/001/12 220,522,500.00
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Debet KreditPot Penjualan KAS HPP Persediaan Penjualan PPN Keluaran
57,750,000.00 45,000,000.00 45,000,000.00 52,500,000.00 5,250,000.00 2,227,500.00
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Jurnal UMUM
Kredit TGL KETPiutang Dagang
60 875,000.00 52,500,000.00 222,750,000.00
Piutang Dagang 247,500,000.00 return penjualan 22,500,000.00 PPN Masukan 2,250,000.00 Piutang Dagang 222,750,000.00 pot penjualan 2,227,500.00 bank 220,522,500.00
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JURNAL UMUM
TGL KET REF DEBET KREDIT18/6/2012Return Penjualan 22,500,000.00
PPN Keluaran 2,250,000.00 Piutang Dagang 24,750,000.00 Persediaan 18,750,000.00 HPP 18,750,000.00
(Penerimaan pengembalian barang dari UD Maju sebanyak 25 Unit atas penjual tangga 9 juni)
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(Penerimaan pengembalian barang dari UD Maju sebanyak 25 Unit atas penjual tangga 9 juni)