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)
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