Contoh Soal Jurnal Umum pada Perusahaan Dagang / Example Problem Journal General Trading Company FOR CLASS XII IPS SEMESTER 1 AKUNTANOLOGY


Contoh Soal Jurnal Umum pada Perusahaan Dagang / Example Problem Journal General Trading Company

(Sumber: Ms. Emy, Accounting Teach. September, 21th 2012.)

Dari transaksi Perusahaan Dagang Jegol, buatlah jurnal umum!/ Jegol Trade Company of the transactions, make a general journal!

Tgl/ Date
Transaksi
(INDONESIAN)
Transaction
(English)
1.
Dibayar biaya Iklan Rp 800.000
Paid Advertising costs Rp 800,000
3.
Dibeli dari Toko Serly bahan habis pakai (BHP) toko, Rp 350.000
Purchased from Department Store consumables (BHP) stores, Rp 350,000
4.
Dibeli dari Perusahaan Dagang Cedal barang dagang Rp 5.000.000, syarat pembayaran, 2/10, n/30.
Purchased from Lisp Trading Company merchandise Rp 5,000,000, payment terms, 2/10, n/30.
5.
Dibeli barang dagang Rp 3.500.000 dari toko Amurah
Purchased merchandise from the store Amurah Rp 3.500.000
6.
Diterima nota debet dari Perusahaan Dagang Cedal senilai Rp 400.000, karena rusak.
Debit note received from the Trading Company Lisp worth USD 400,000, because of damage.
7.
Dijual kepada Toko Bambang barang dagang Rp 6.000.000, dengan syarat 3/10, n/30.
Sold to store merchandise Bambang Rp 6,000,000, with terms 3/10, n/30.
8.
Dijual barang dagang senilai Rp 7.000.000, baru dibayar Rp 5.000.000.
Sold merchandise totaling Rp 7,000,000, just paid Rp 5,000,000.
10.
Dibayar biaya angkut barang yang dibeli Rp 400.000.
Paid items purchased transportation costs Rp 400,000.
12.
Dikirim nota kredit kepada Toko Bambang senilai Rp 700.000, karena tidak sesuai dengan pesanan.
Posted Bambang Toko credit note to the value of Rp 700,000, for not complying with the order.
13.
Dibayar faktur tanggal 4 Juni 2012 kepada Perusahaan Dagang Cedal.
Paid invoices dated June 4, 2012 the Company Trade Lisp.
14.
Dibeli dari Toko Bambang, barang dagang Rp 5.000.000, yang dibayar tunai 25%.
Purchased from Stores Bambang, merchandise Rp 5,000,000, paid in cash 25%.
15.
Diterima pelunasan dari Toko Bambang atas transaksi 7 Juni 2012.
Acceptable settlement of the transaction Bambang Toko June 7, 2012.
17.
Dibayar biaya transport dan pengiriman barang Rp 200.000.
Paid the cost of transport and delivery of goods Rp 200,000.
19.
Diterima pelunasan faktur tanggal 8 Juni 2012.
Received payment of an invoice dated June 8, 2012.
20.
Dibayar gaji karyawan Rp 3.000.000.
Paid salaries of Rp 3,000,000.


Perusahaan Dagang Jegol

Jurnal Umum

Periode Juni 2012

Jegol Trading Company

journal of General

Period June 2012


Tgl.
/
Date
Keterangan/ Note
Ref
Debit
Credit
1.
Beban Iklan (Advertising Expense)

Rp800.000


Kas (cash)


Rp800.000

Dibayar biaya iklan (Paid advertising costs)








3.
Barang Habis Pakai Toko/ BHP Toko (Consumable goods Wear Stores)

Rp350.000


Kas (Cash)


Rp350.000

Dibeli dari toko Serly (Purchased from the store Serly)








4.
Pembelian (purchase)

Rp5.000.000


Utang dagang (payables)


Rp5.000.000

Dibeli dari Perusahaan Dagang (Purchased from the Trading Company)








5.
Pembelian (purchase)

Rp3.500.000


Kas (cash)


Rp3.500.000

Dibeli barang dagang (purchased merchandise)








6.
Utang dagang (payables)

Rp400.000


Retur pembelian (purchase returns)


Rp400.000

Diterima nota debet dari Perusahaan Dagang Cedal (Debit note received from the Trading Company Lisp)








7.
Piutang dagang (accounts receivable)

Rp6.000.000


Penjualan (sale)


Rp 6.000.000

Dijual kepada Toko Bambang (Sold to Stores Bambang)








8.
Kas (cash)

Rp5.000.000


Piutang dagang (Accounts receivable)

Rp2.000.000


Penjualan (sale)


Rp7.000.000

Dijual barang dagang (sold to merchandise)




Rincian: Harga barang (penjualan)-baru dibayar(kas)= hasil (piutang dagang), yakni: Rp7.000.000-Rp5.000.000=2.000.000./
Details: Price of goods (sales)-new paid (cash) = results (accounts receivable), namely: Rp7.000.000-5,000,000 = 2,000,000.



10.
Beban angkut pembelian (Load haul purchases)

Rp400.000


Kas (cash)


Rp400.000

Dibayar biaya angkut barang. (Paid freight goods.)








12.
Retur penjualan (sales returns)

Rp700.000


Piutang dagang. (Accounts receivable.)


Rp700.000

Dikirim nota kredit kepada Toko Bambang. (Credit note is sent to the store Bambang.)








13.
Utang dagang (payables)

Rp4.600.000


Potongan pembelian (Pieces purchase)


Rp92.000.

Kas (cash)


Rp4.508.000

Dibayar faktur tanggal 4 Juni 2012 (Paid invoices dated June 4, 2012)




Rincian:
1) harga barang (2/10,n/30)-retur pembelian= hasil. Rp5.000.000-Rp400.000=Rp4.600.0000.

2) Potongan pembelian: 2%xhasil, 2%xRp4.600.000=92.000

3)Pembayaran: Rp4.600.000-Rp92.000=Rp4.508.000.

(Details:
1) Price of goods (2/10, n/30)-purchase return = results. 5,000,000-Rp400.000 = Rp4.600.0000.

2) Pieces of purchase: hasil x 2%, 2% xRp4.600.000 = 92,000

3) Payment: Rp4.600.000-Rp92.000 = Rp4.508.000.)








14.
Pembelian (purchase)

Rp 5.000.0000


Utang dagang (payables)


Rp 1.250.000

Kas (cash)


Rp 3.750.000

Dibeli dari Toko Bambang (Purchased from Stores Bambang)




Rincian:
1) dibayar tunai:2%xRp5.000.000=125.000.

2)utang dagang: Rp5.000.000-1.250.000=Rp3.750.000.

(Details:
1) paid in cash: 2% xRp5.000.000 = Rp125,000.

2) accounts payable: Rp 1.250.000- Rp5,000,000=Rp3.750.000.)



15.
Kas (cash)

Rp 5.141.000


Potongan penjualan (Pieces sale)

Rp 159.000


Piutang dagang (accounts receivable)


Rp 5.300.000

Rincian:
1) Harga (tanggal 7 Juni 2012)-retur penjualan=hasil, Rp6.000.000-Rp700.000=Rp5.300.000.

2)Potongan penjualan:3%xRp5.300.000.

3) Kas:Rp5.300.000-Rp159.000=Rp5.141.000.

(Details:
1) Price (dated June 7, 2012)-sales return = results, Rp6.000.000-Rp700.000 = Rp5.300.000.

2) Pieces of sales: 3% xRp5.300.000.

3) Cash: Rp5.300.000-Rp159.000 = Rp5.141.000.)








17.
Beban angkut penjualan (Load haul sales)

Rp 200.000


Kas (cash)


Rp 200.000

Dibayar biaya transport. (Paid the cost of transport.)








19.
Kas (cash)

Rp2.000.000


Piutang dagang (accounts receivable)


Rp2.000.000.

Rincian: tanggal 8 Juni 2012, Rp7.000.000-5.000.000=Rp2.000.000.

(Details: on June 8, 2012, Rp7.000.000-Rp5.000.000=Rp2.000.000.)








20.
Beban gaji (salaries)

Rp3.000.000


Kas (cash)


Rp3.000.000

Dibayar gaji karyawan (Paid salaries of employees)






Rp44.250.000
Rp44.250.000


(SCORE:100, September 21th 2012)

0 comments:

Post a Comment