Jurnal Khusus Special of Journal FOR CLASS XII IPS SEMESTER 1 AKUNTANOLOGY
Jurnal Khusus
(Source/ Sumber: Ms. Arum, Accounting Teach. September 21st2012.)
Usaha Dagang Madukoro
Jurnal Umum
Periode Desember 2011
Trade Enterprises Madukoro
journal of General
Period December 2011
| Tgl/ Date | Nama Akun dan Keterangan (Name’s Account and Notes) | Ref | Debit | Credit |
| 1. | Kas (Cash) | | Rp15.000.000 | |
| | Modal Awal (First Capital) | | | Rp15.000.000 |
| | Diinvestasikan uang tunai (Inventation of cash) | | | |
| | | | | |
| 2. | Pembelian (Buying) | | Rp2.050.000 | |
| | Kas (Cash) | | | Rp2.050.000 |
| | Dibeli barang dagang dari Fa Padma (Purchased merchandise from Fa Padma) | | | |
| | | | | |
| 3. | Utang dagang (payables) | | Rp2.800.000 | |
| | Potongan dagang (Pieces trade) | | | Rp72.000 |
| | Kas (cash) | | | Rp2.328.000 |
| | Dibayar kepada Fa Padma (Paid to Fa Padma) | | | |
| | | | | |
| 4. | Piutang dagang (accounts receivable) | | Rp3.000.000 | |
| | Penjualan dagang (trade sales) | | | Rp3.000.000 |
| | Dijual barang dagang kepada Perusahaan Dagang Subali (The company sold merchandise to Trade Subali) | | | |
| | | | | |
| 5. | Pembelian dagang (Purchase of trading) | | Rp2.750.000 | |
| | Utang dagang (payables) | | | Rp2.750.000 |
| | Dibeli barang dagangan dari CV Asia (Purchased merchandise from CV Asia ) | | | |
| | | | | |
| 8. | Piutang Dagang (Accounts Receivable) | | Rp4.700.000 | |
| | Penjualan dagang (trade sales) | | | Rp4.700.000 |
| | Dijual barang dagangan kepada Toko Paradiso (Sold merchandise to the store Paradiso) | | | |
| | | | | |
| 9. | Kas (cash) | | Rp1.500.000 | |
| | Piutang dagang (accounts receivable) | | | Rp1.500.000 |
| | Diterima pelunasan piutang dagang dari Toko Hasana (Received payment of accounts receivable from Hasana Stores) | | | |
| | | | | |
| 10. | Pembelian (purchase) | | Rp1.000.000 | |
| | Utang dagang (payables) | | | Rp1.000.000 |
| | Dibeli barang dagang dari Fa. Kantil (Purchased merchandise from Fa. Kantil) | | | |
| | | | | |
| 12. | Kas | | Rp2.940.000 | |
| | Potongan penjualan (Pieces sale) | | Rp60.000 | |
| | Piutang dagang (accounts receivable) | | | Rp3.000.000 |
| | Diterima pelunasan piutang dari Perusahaan Dagang Subali (Acceptable settlement of the Company's receivables Trade Subali) | | | |
| | | | | |
| 13. | Utang dagang (payables) | | Rp3.100.000 | |
| | Kas (cash) | | | Rp3.100.000 |
| | Dibayar kepada CV Asia, pelunasan utang kita (Paid to CV Asia, our debt repayment) | | | |
| | | | | |
| 15. | Kas (cash) | | Rp1.000.000 | |
| | Penjualan (sale) | | | Rp1.000.000 |
| | Dijual tunai barang dagangan kepada Toko Hasana (Sold merchandise to store cash Hasana) | | | |
| | | | | |
| 17. | Pembelian (purchase) | | Rp1.875.000 | |
| | Kas (cash) | | | Rp1.875.000 |
| | Dijual tunai barang dagang dari Usaha Dagang NusaIndah (Cash Sale of merchandise Trade Enterprises NusaIndah) | | | |
| | | | | |
| 18. | Kas (cash) | | Rp1.900.0000 | |
| | Penjualan (sale) | | | Rp1.900.000 |
| | Dijual barang dagang kepada Fa APC (Sold merchandise to Fa APC) | | | |
| | | | | |
| 19. | Pembelian (purchase) | | Rp1.510.000 | |
| | Utang dagang (payables) | | | Rp1.510.000 |
| | Dibeli barang dagang dari Fa Padma (Purchased merchandise from Fa Padma) | | | |
| | | | | |
| 20. | Retur Penjualan (Sales Returns) | | Rp1.700.000 | |
| | Piutang dagang (accounts receivable) | | | Rp1.700.000 |
| | Dikirim nota kredit dari Toko Paradiso (Store credit notes sent from Paradiso) | | | |
| | | | | |
| 21. | Kas (cash) | | Rp4.706.000 | |
| | Potongan Penjualan (Pieces Sales) | | Rp94.000 | |
| | Piutang dagang (accounts receivable) | | | Rp4.700.000 |
| | Diterima pelunasan dari Toko Paradiso (Acceptable settlement of the Shop Paradiso) | | | |
| | | | | |
| 21. | Utang dagang (payables) | | Rp250.000 | |
| | Retur Pembelian (Purchase Returns) | | | Rp250.000 |
| | Diterima nota kredit dari CV Asia (Received credit memo from CV Asia) | | | |
| | | | | |
| 22. | Kas (cash) | | Rp500.000 | |
| | Penjualan (sale) | | | Rp500.000 |
| | Dijual barang dagangan kepada Fa Perusahaan Dagang Subali (Sold merchandise to Fa Trading Company Subali) | | | |
| | | | | |
| 23. | Pembelian (Purchase) | | Rp3.000.000 | |
| | Kas (cash) | | | Rp3.000.000 |
| | Dibeli dari CV Asia (Purchased from CV Asia) | | | |
| | | | | |
| 24. | Kas (cash) | | Rp970.000 | |
| | Potongan penjualan (Pieces sale) | | Rp30.000 | |
| | Dibayar kepada Fa Kantil (Paid to Fa kantil) | | | Rp1.000.000 |
| | | | | |
| 25. | Pembelian (Purchase) | | Rp3.150.000 | |
| | Kas (cash) | | | Rp3.150.000 |
| | Dibeli tunai barang dagang dari Fa Kantil (Purchased merchandise cash from Fa kantil) | | | |
| | | | | |
| 26. | Pembelian (purchase) | | Rp8.100.000 | |
| | Kas (cash) | | | Rp8.100.000 |
| | Dijual tunai barang dagang (Cash Sale of merchandise) | | | |
| | | | | |
| 27. | Pembelian (purchase) | | | |
| | Utang dagang (payables) | | | |
| | Dibeli dari Usaha Dagang NusaIndah (Purchased from Trade Enterprises NusaIndah) | | | |
| | | | | |
| 29. | Utang Dagang (Accounts Payable) | | Rp8.100.000 | |
| | Potongan dagang (Pieces trade) | | | Rp162.000 |
| | Kas (cash) | | | Rp7.938.000 |
| | Dibeli dari Usaha Dagang NusaIndah (Purchased from Trade Enterprises NusaIndah) | | | |
| | | | | |
| 30. | Perlengkapan kantor (office Supplies) | | Rp 24.000.000 | |
| | Perlengkapan toko (store fixtures) | | Rp 50.000.000 | |
| | Kas (cash) | | | Rp 74.000.000 |
| | Dibeli tunai perlengkapan kantor dan perlengkapan toko (Cash Purchased office supplies and equipment shop) | | | |
| | | | | |
| 30. | Piutang dagang (accounts receivable) | | Rp 2.850.000 | |
| | Utang dagang (payables) | | | Rp 2.850.000 |
| | Dijual barang dagangan dengan syarat (Sold merchandise on condition) | | | |
| | | | | |
| 31. | Beban Sewa (Rent Expense) | | Rp 180.000 | |
| | Beban Pegawai Kantor (Office of Employee Expenses) | | Rp 150.000 | |
| | Beban Pegawai Toko (Employee Expense Store) | | Rp 375.000 | |
| | Beban Listrik (Electrical Load) | | Rp 375.000 | |
| | Beban Asuransi (Expense Insurance) | | Rp 360.000 | |
| | Kas (cash) | | | Rp 1.440.000 |
| | Dibayar sewa, gaji kantor, gaji toko, listrik, premi asuransi (Paid rent, office salaries, salaries stores, electricity, insurance premiums) | | | |
| | | | | |
Ø Jurnal Khusus/ special journals
JURNAL KHUSUS PEMBELIAN
USAHA DAGANG MADUKORO
JOURNAL SPECIAL PURCHASE
COMMERCE BUSINESS Madukoro
| Tanggal/ Date | Keterangan/ Note | Ref | Debet | Credit | |||
| Pembelian/ Purchase | Serba-serbi (Sundries) | ||||||
| Nama Akun/ Account names | Ref | Jumlah/ Total | Utang Dagang (payables) | ||||
| 1 | Dibeli barang dagang dari Fa Padma. (Purchased merchandise from Fa Padma) | | Rp2.400.000 | | | | Rp2.400.000 |
| | Dibeli barang dagang dari CV Asia. (Purchased merchandise from CV Asia) | | Rp2.750.000 | | | | Rp2.750.000 |
| | Dibeli barang dagang dari Fa Kantil. (Purchased merchandise from Fa Kantil) | | Rp1.000.000 | | | | Rp2.750.000 |
| | Dibeli barang dagang dari Fa Padma. (Purchased merchandise from Fa Padma) | | Rp1.510.000 | | | | Rp1.510.000 |
| | Dibeli barang dari Usaha Dagang NusaIndah (Purchased goods from Trade Enterprises NusaIndah) | | Rp3.100.000 | | | | Rp3.100.000 |
| | | | | | | | |
| | Total/Jumlah | | Rp 10.760.000 | | | | Rp10.760.000 |
Jurnal Pengeluaran Kas
Cash disbursements journal
Jurnal Penjualan
(Sales Journal)
| Tgl/ Date | Nama Debitor/ Debtor’s name | Ref | D=Piutang Dagang (accounts receivable) K=Penjualan (Sale) |
| 4. | Subali | | Rp3.000.000 |
| 8. | Paradiso | | Rp4.700.000 |
| 18. | ABC | | Rp1.900.000 |
| 22. | Subali | | Rp500.000 |
| 30. | ABC | | Rp2.850.000 |
| | | | Rp12.950.000 |
| Tanggal/ Date | Keterangan (Note) | Ref | Akun yang didebit (Debit) | Credit | |||||
| Utang Dagang (payables) | Pembelian (Purchase) | Serba-serbi (sundries) | Potongan Pembelian (discounted purchase) | Kas (Cash) | |||||
| | |||||||||
| Nama Akun (Accounting Names) | Ref | Jumlah (Total) | |||||||
| 3. | Dibayar utang pada Fa Padma. (Paid debt on Fa Padma) | 211 | Rp2.800.000 | | | | | | Rp2.800.000 |
| 13. | Dibayar utang pada CV Asia (Paid debt on CV Asia). | 211 | Rp3.100.000 | | | | | | Rp3.100.000 |
| 17. | Dibeli barang dagang dari Perusahaan Dagang NusaIndah. (Purchased merchandise from NusaIndah Trading Company.) | 511 | | Rp1.875.000 | | | | | Rp1.875.000 |
| 23. | Dibeli barang dagang dari CV Asia.( Purchased merchandise from Asia CV.) | 511 | | Rp3.000.000 | | | | | Rp3.000.000 |
| 24. | Dibayar utang pada Fa Kantil.( Paid debt on Fa kantil.) | 211 | Rp1.000.000 | | | | | Rp30.000 | Rp970.000 |
| 25. | Dibeli barang dagang dari Fa Kantil (Purchased merchandise from Fa kantil) | 511 | | Rp2.100.000 | | | | | Rp2.100.000 |
| 29. | Dibayar utang pada Usaha Dagang NusaIndah.( Trade debts are paid on business NusaIndah.) | 211 | Rp3.100.000 | | | | | Rp62.000 | Rp3.038.000 |
| 30. | Dibeli tunai perlengkapan kantor (Purchased office supplies cash) | | | | Perlengkapan Kantor. (Office fixtures.) | 114 | Rp24.000 | | Rp24.000 |
| | Dijual barang kredit. (Sale of goods credit.) | | | | Perlengkapan toko. (Store fixtures.) | 115 | Rp50.000 | | Rp50.000 |
| 31. | Dibayar sewa gudang bulan Desember (Paid rent warehouse in December) | | | | Beban sewa. | 711 | Rp180.000 | | Rp180.000 |
| | Dibayar gaji pegawai kantor (Paid salaries of office staff) | | | | Beban gaji kantor. (Salaries office.) | 712 | Rp150.000 | | Rp150.000 |
| | Dibayar pegawai toko (Paid employees store) | | | | Beban gaji toko. (Salaries store.) | 713 | Rp375.000 | | Rp375.000 |
| | Dibayar rekening listrik bulan Desember (Electric bill paid in December) | | | | Beban litrik. (Load litrik) | 714 | Rp375.000 | | Rp375.000 |
| | Dibayar premi asuransi 1 tahun.( 1 year insurance premium paid.) | | | | Asuransi dibayar dimuka.( Prepaid insurance) | 113 | Rp360.000 | | Rp360.000 |
| | | | | | | | | | |
| | | | Rp10.000.000 | Rp6.975.000 | | | Rp92.000 | | Rp18.397.000 |
JURNAL PENERIMAAN KAS
Journal Receipts Cash
| Tanggal/ Date | Keterangan (Note) | Ref | Akun yang didebit (Debit) | Credit | |||||
| Potongan Dagang (Pieces Sales) | Kas (cash) | Piutang Dagang (Accounts Receivable) | Penjualan | Serba-serbi (Sundries) | |||||
| Nama Akun (Account name) | Ref | Jumlah (Totally) | |||||||
| 1 | Diinvestasikan uang tunai (Invested cash) | 111 | | Rp15.000.000 | | | Modal Madukoro (Madokoro Capital) | 311 | Rp15.000.000 |
| 2 | Diterima pelunasan piutang dagang (Received payment of accounts receivable) | 111 | | Rp2.050.000 | Rp2.050.000 | | | | |
| 9 | Diterima pelunasan piutang dagang (Received payment of accounts receivable) | 111 | | Rp1.500.000 | Rp1.500.000 | | | | |
| 12 | Diterima pelunasan piutang dagang (Received payment of accounts receivable) | 413/111 | | Rp2.940.000 | Rp3.000.000 | | | | |
| 15 | Dijual tunai barang dagang (Cash Sale of merchandise) | 111 | | Rp1.000.000 | | Rp1.000.000 | | | |
| 21 | Diterima pelunasan piutang (Received payment of receivables) | 413/111 | | Rp2.940.000 | Rp3.00.000 | | | | |
| 26 | Dijual tunai barang dagang (Cash Sale of merchandise) | 11111 | | Rp2.400.000 | | Rp2.400.000 | | | |
| | | | | | | | | | |
| | | | Rp120.000 | Rp27.830.000 | Rp4.550.000 | Rp3.400.000 | | | |
Jurnal Umum
General Journal
| Tgl/ Date | Nama Akun dan keterangan (Name’s Account and Notes) | Ref | Debet | Credit |
| 20 | Retur Penjualan (Sales Returns) | | Rp1.700.000 | |
| | Piutang Dagang (Accounts Receivable) | | | Rp1.700.000 |
| | Dikirim Nota kredit atas barang yang dikembalikan (Posted Memorandum of credit for returned goods) | | | |
| | | | | |
| 21 | Utang Dagang (Accounts Payable) | | Rp250.000 | |
| | Retur Pembelian (Purchase Returns) | | | Rp250.000 |
| | Diterima nota kredit atas barang yang dikembalikan (Received credit memo on returned goods) | | | |
| | Jumlah (Totally) | | Rp1.950.000 | Rp1.950.000 |
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