b.Jurnal Pengeluaran Kas |
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Tanggal |
Keterangan |
Kas(K) |
Pot pem(K) |
Utang(D) |
Pembelian(D) |
Serba-Serbi(D) |
Jumlah |
Akun |
Maret 1 |
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5 |
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6 |
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9 |
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12 |
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13 |
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15 |
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16 |
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20 |
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21 |
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22 |
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23 |
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24 |
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27 |
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31 |
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0 |
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0 |
0 |
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Jurnal Pembelian |
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Tanggal |
Keterangan |
Pembelian(D) |
Utang dagang(K) |
1 |
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2 |
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3 |
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4 |
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Jurnal Penjualan |
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Tanggal |
Keterangan |
Piutang Dagang(D) |
Penjualan(K) |
1 |
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2 |
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3 |
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4 |
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Posting ke Buku Besar |
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D Kas K |
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D
Penjualan K |
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D
Potongan Penjualan K |
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Saldo |
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Saldo |
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Saldo |
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DPembelian K |
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D Beban
Perlengkapan K |
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D Beban Serba-Serbi K |
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Saldo |
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Saldo |
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Saldo |
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D Beban Gaji K |
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D
Beban Air&Listrik K |
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D
Beban Sewa K |
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Saldo |
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Saldo |
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Saldo |
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D Beban Angkut K |
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D
Utang Dagang K |
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Saldo |
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Saldo |
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Neraca Saldo |
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per 31 Januari 2013 |
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Nama Akun |
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Debit |
Kredit |
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Kas |
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_ |
_ |
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Utang Dagang |
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_ |
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Penjualan |
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Potongan
Penjualan |
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Pembelian |
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Beban Perlengkapan |
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Beban Serba-Serbi |
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Beban Gaji |
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Beban Air &
Listrik |
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Beban Sewa |
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Beban Angkut |
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total |
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0 |
0 |
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LAPORAN LABA/RUGI |
per 31 Januari 2013 |
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Penjualan |
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Potongan
Penjualan |
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Penjualan
Bersih |
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Harga
Pokok Penjualan |
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Persediaan
Barang Dagangan (Awal) |
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Persediaan
Barang Dagangan (Akhir) |
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(-) |
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Harga Pokok Penjualan |
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Laba Kotor |
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Beban Usaha |
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Beban Perlengkapan Toko |
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Beban Gaji Pegawai |
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Beban Sewa Toko |
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Beban Air dan Listrik |
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Beban Angkut |
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(+) |
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Beban Umum |
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Beban Serba-Serbi |
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(+) |
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Total Beban Usaha |
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(-) |
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Laba Bersih |
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