PT Zakaria

Jurnal Penerimaan Kas

Periode April 2000

Debit Kredit
No.
Tanggal Keterangan Potongan Serba-serbi
Faktur Kas Piutang Penjualan
Penjualan Akun Reff Jumlah
13-Apr 742 Tuan Bambang 94,570,000 1,930,000 96,500,000
15 Penjualan Tunai 223,050,000 223,050,000
18 743 CV Bima 87,500,000 87,500,000
20 Pinjaman BANK Buana 180,000,000 Utang Wesel 180,000,000
22 744 Ny. Atik 34,500,000 34,500,000
24 745 Tuan Bambang 48,000,000 48,000,000
28 745 CV Bima 42,600,000 42,600,000
29 746 Ny. Atik 24,750,000 24,750,000
30 Penjualan Tunai 238,800,000 238,800,000
973,770,000 1,930,000 170,000,000 625,700,000 180,000,000
 PT Zakaria
Jurnal Pengeluaran Kas
Periode April 2000

Debit Kredit
Nomor
Tanggal Keterangan Reff Serba-serbi Potongan
Cek Pembelian Hutang
Akun Jumlah pembelian
2-Apr 660 Beban Advertensi 607 Beban Advertensi 5,750,000
10 616 PT merdeka 54,000,000 1,080,000
15 662 Gaji Karyawan 601 Beban Gaji 33,450,000
28 663 CV Bintang 51,500,000 1,030,000
30 664 Gaji Karyawan 601 Beban Gaji 33,450,000

72,650,000 105,500,000 2,110,000

[511] [513]
 PT Zakaria
Jurnal Pembelian
Periode April 2000

Kredit Debit
Tanggal Keterangan Termin Reff Serba-serbi
Kas Pembelian
Reff Akun
5,750,000 2-Apr PT Merdeka 2/10, n/60 54,000,000
52,920,000 4 PT Buana Jaya n/10 EOM 71,250,000 Perlengkapan Toko
33,450,000 Perlengkapan Kantor
50,470,000 9 PT Arimbi n/10 Perlengkapan Toko
33,450,000 Perlengkapan Kantor
19 Cv Bintang 2/10, n/60 51,500,000
176,040,000 23 PT Arimbi n/10 EOM 16,500,000 Perlengkapan Toko
[111] Perlengkapan Kantor
24 PT Merdeka 2/10, n/60 31,500,000

224,750,000
 PT Zakaria
Jurnal Penjualan
Periode April 2000

Kredit Syarat
Tanggal No. Faktur Keterangan Reff Jumlah
Serba-serbi Pembayaran
Hutang
Jumlah 3-Apr 742 Tuan Bambang 2/10, n/60 96,500,000
54,000,000 8 743 Cv bima 87,500,000
3,750,000 78,000,000 12 744 Ny Atik 34,500,000
3,000,000 14 745 Tuan Bambang 48,000,000
1,320,000 4,320,000
3,000,000 266,500,000
51,500,000
270,000 18,570,000
1,800,000
31,500,000

13,140,000 237,890,000
 PT Zakaria
Jurnal Memorial
Periode April 2000

Tanggal Keterangan Reff Debit Kredit

6-Apr PT Buana Jaya
Utang Dagang 750,000
Retur pembelian 750,000
25 CV Bintang
Utang Dagang 3,500,000
Retur pembelian 3,500,000
 PT Zakaria
Buku Besar

Kas Perlengkapan Toko

750,000,000 5,750,000 3,750,000
94,570,000 52,920,000 1,320,000
223,050,000 33,450,000 270,000
87,500,000 50,470,000 5,340,000
180,000,000 33,450,000
34,500,000
48,000,000
42,600,000 Pembelian
24,750,000 54,000,000
238,800,000 71,250,000
1,723,770,000 176,040,000 51,500,000
1,547,730,000 16,500,000
31,500,000
224,750,000
Hutang Dagang
750,000 54,000,000
54,000,000 78,000,000 Potongan Pembelian
3,500,000 4,320,000 1,080,000
51,500,000 51,500,000 1,030,000
18,570,000 2,110,000
31,500,000
109,750,000 237,890,000
128,140,000

PT Zakaria
 Buku Besar Utang Dagang

PT Merdeka CV Bintang
54,000,000 54,000,000 51,500,000 51,500,000
31,500,000 3,500,000
PT Zakaria PT Zakaria
Buku Besar Neraca Saldo
Periode April 2000

Perlengkapan Kantor Hutang wesel No.Akun Keterangan

3,000,000 750,000,000 Kas
3,000,000 180,000,000 Piutang Dagang
1,800,000 930,000,000 Perlengakpan Toko
7,800,000 Perlengkapan Kantor
Hutang Wesel
Hutang Dagang
Penjualan
Retur Pembelian Piutang Dagang Retur Penjualan
750,000 96,500,000 87,500,000 Potongan Penjualan
3,500,000 87,500,000 34,500,000 Pembelian
4,250,000 34,500,000 48,000,000 Retur Pembelian
48,000,000 Potongan Pembelian
266,500,000 170,000,000 Beban Gaji
Beban Advertensi 96,500,000 Beban Advertensi
5,750,000
Beban Gaji
Penjualan 33,450,000
96,500,000 33,450,000
87,500,000 66,900,000
34,500,000
96,500,000
48,000,000 Potongan Penjualan
223,050,000 1,930,000
42,600,000
24,750,000
238,800,000
892,200,000

PT Zakaria
Besar Utang Dagang

PT Buana Jaya PT Arimbi

750,000 78,000,000 4,320,000
18,570,000
 PT Zakaria
Neraca Saldo
Periode April 2000

Debit Kredit
1,547,730,000
96,500,000
5,340,000
7,800,000
930,000,000
128,140,000
892,200,000

1,930,000
224,750,000
4,250,000
2,110,000
66,900,000
5,750,000

1,956,700,000 1,956,700,000