Rekapitulasi Jurnal Khusus/ Special Recapitulation FOR CLASS XII IPS SEMESTER 1 AKUNTANOLOGY
Rekapitulasi Jurnal Khusus/ Special Recapitulation
(Sumber: Ms. Arum, Accounting Course Teach. September, 21st2012.)
A)Merekap artinya menjumlahkan. Rekapitulasi jurnal khusus adalah menjumlahkan akun-akun yang sama yang terdapat dalam jurnal khusus.
B) Rekapitulasi Jurnal Khusus Ada dua.
(1) Rekapitulasi kas adalah berisi jurnal penerimaan kas (JKM) dan Jurnal pengeluaran Kas (JKK).
(2) Rekapitulasi Memorial Pelengkap adalah berisi jurnal khusus pembelian (JB), jurnal penjualan (JJ), dan jurnal Umum (JU).
C) contoh: buatlah rekapitulasi jurnal khusus dari Usaha Dagang Madukuro periode 31 Desember 2010 yang telah dibuat jurnal khususnya
A) means summing recapitalize. Recapitulation special journal is sum of the same accounts contained in a special journal.
B) Summary of Two Special Journals.
(1) Summary of cash are cash receipts journal contains (JKM) and the Journal of Cash expenditures (JKK).
(2) Summary of Supplemental Memorial are buying contains specialized journals (JB), the sales journal (JJ), and the General journal (JU).
C) example: make a special recap of Enterprise Trade journals Madukuro the period December 31, 2010 has been made especially journals
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
| 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 |
Rekapitulasinya/ recap:
Rekapitulasi Kas
(Recapitulation Cash)
| Tgl/ Date | Nama Akun/ Accounting Name | Ref | Debet | Credit |
| December 31 | Jurnal Penerimaan Kas (Cash Receipts Journal) | | | |
| | Kas (cash) | 111 | Rp27.830.000 | |
| | Potongan Penjualan (Pieces Sales) | 413 | Rp120.000 | |
| | Piutang dagang (accounts receivable) | 112 | | Rp9.550.000 |
| | Modal Madukoro (capital Madukoro) | 311 | | Rp15.000.000 |
| | Penjualan (sale) | 411 | | Rp3.400.000 |
| | | | | |
| December 31 | Jurnal Pengeluaran Kas (Journal Spending Cash) | | | |
| | Asuransi dibayar dimuka (Prepaid Insurance) | 113 | Rp360.000 | |
| | Perlengkapan kantor (office Supplies) | 114 | Rp24.000 | |
| | Perlengkapan toko (store fixtures) | 115 | Rp50.000 | |
| | Utang dagang (payables) | 211 | Rp10.000.000 | |
| | Pembelian (purchase) | 411 | Rp6.975.00 | |
| | Beban sewa (rent expense) | 711 | Rp180.000 | |
| | Beban gaji pegawai kantor (Salaries office staff) | 712 | Rp150.000 | |
| | Beban gaji pegawai toko (Salaries store clerk) | 713 | Rp375.000 | |
| | Beban listrik (electrical load) | 714 | Rp375.000 | |
| | Kas (cash) | 111 | | Rp18.397.000 |
| | Potongan pembelian.( Pieces of purchase.) | 513 | | Rp92.000 |
| | | | Rp46.439.000 | Rp46.439.000 |
Rekapitulasi Memorial Pelengkap
(Recapitulation Memorial Complementary)
| Tgl/ Date | Nama Akun/ Names accounting | Ref | Debit | Credit |
| December 31 | Jurnal Pembelian (journal of Purchasing) | 511 | Rp10.760.000 | |
| | Pembelian (purchase) | 211 | | Rp10.760.000 |
| | Utang dagang (payables) | | | |
| December 31 | Jurnal Penjualan (Sales journal) | | | |
| | Piutang dagang (accounts receivable) | 112 | Rp12.950.000 | |
| | Penjualan (sale) | 411 | | Rp12.950.000 |
| December 31 | Jurnal Umum (journal of General) | | | |
| | Retur penjualan (sales returns) | 412 | Rp1.700.000 | |
| | Utang dagang (payables) | 211 | Rp250.000 | |
| | Piutang (accounts receivable) | 112 | | Rp1.700.000 |
| | Retur pembelian (purchase returns) | 512 | | Rp250.000 |
| | | | | |
| | | | Rp25.660.000 | Rp 25.660.000 |
| | | | | |
| | | | | |
Categories:
0 comments:
Post a Comment