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Tugas Akuntansi (PT Elang)

The document shows accounting entries made in July 2018, including purchases and sales of merchandise inventory, payments to and from account payables and receivables, sales returns, and cash transactions. Various debits and credits are recorded against inventory, payables, receivables, sales, and cash accounts. The entries are recorded chronologically with dates, account names, references, debits and credits.

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152 views14 pages

Tugas Akuntansi (PT Elang)

The document shows accounting entries made in July 2018, including purchases and sales of merchandise inventory, payments to and from account payables and receivables, sales returns, and cash transactions. Various debits and credits are recorded against inventory, payables, receivables, sales, and cash accounts. The entries are recorded chronologically with dates, account names, references, debits and credits.

Uploaded by

Ocean Blue [NaufalR]
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Date Account Ref Debit Credit

2018
July 3 Merchandise Inventory Rp 72,000,000.00
Prepaid Freight Rp 1,450,000.00
Account Payable Rp 73,450,000.00

5 Merchandise Inventoy Rp 33,450,000.00


Account Payable Rp 33,450,000.00

6 Account Receivable Rp 36,000,000.00


Sales Rp 36,000,000.00

7 Account Payable Rp 6,850,000.00


Merchandise Inventory Rp 6,850,000.00

13 Account Payable Rp 73,450,000.00


Purchase Discount Rp 1,469,000.00
Cash Rp 71,981,000.00

15 Account Payable Rp 33,450,000.00


Purchase Discount Rp 669,000.00
Cash Rp 32,781,000.00

21 Cash Rp 36,000,000.00
Account Receivable Rp 36,000,000.00

22 Account Receivable Rp 16,650,000.00


Sales Rp 16,650,000.00

23 Cash Rp 91,200,000.00
Sales Rp 9,120,000.00

28 Sales Return Rp 7,150,000.00


Kas Rp 7,150,000.00
INVENTORY CARD
UD DUTA KENCANA

Metode: FIFO
IN
INVOICE
DATE DESCRIPTION QUANTIT
NO. PRICE AMOUNT
Y

Apr 1 Beginning Inventory


8 Purchase 75 Rp 1,240.00 Rp 93,000.00

11 Sales

30
May 8 Purchase 60 Rp 1,260.00 Rp 75,600.00

10 Sales

19 Sales
29 Purchase 80 Rp 1,260.00 Rp 100,800.00

June 4 Sales

16 Sales
21 Purchase 35 Rp 1,264.00 Rp 44,240.00

28 Sales

Total 250 Rp 313,640.00

INVENTORY CARD
UD DUTA KENCANA
Metode: LIFO
Perpetual System
IN
INVOICE
DATE DESCRIPTION QUANTIT
NO. PRICE AMOUNT
Y

Apr 1 Beginning Inventory


8 Purchase 75 Rp 1,240.00 Rp 93,000.00

11 Sales

30 Sales

May 8 Purchase 60 Rp 1,260.00 Rp 75,600.00

10 Sales

19 Sales

29 Purchase 80 Rp 1,260.00 Rp 100,800.00

June 4 Sales

16 Sales

21 Purchase 35 Rp 1,264.00 Rp 44,240.00

28 Sales

Total 250 Rp 313,640.00


Metode: AVERAGE
Perpetual System
INVOICE IN
DATE DESCRIPTION QUANTIT
NO. PRICE AMOUNT
Y
Apr 1 Beginning Inventory
8 Purchase 75 Rp 1,240.00 Rp 93,000.00
11 Sales
30 Sales
May 8 Purchase 60 Rp 1,260.00 Rp 75,600.00
10 Sales
19 Sales
29 Purchase 80 Rp 1,260.00 Rp 100,800.00
June 4 Sales
16 Sales
21 Purchase 35 Rp 1,264.00 Rp 44,240.00
28

Total 250 Rp 313,640.00


NVENTORY CARD
D DUTA KENCANA

OUT BALANCE
QUANT QUANT
AMOUNT ITY PRICE AMOUNT ITY PRICE AMOUNT

25 Rp 1,200.00 Rp 30,000.00

25 Rp 1,200.00 Rp 30,000.00

75 Rp 1,240.00 Rp 93,000.00
25 Rp 1,200.00 Rp 30,000.00
60 Rp 1,240.00 Rp 74,400.00
15 Rp 1,240.00 Rp 18,600.00
30 Rp 1,240.00 Rp 37,200.00 30 Rp 1,240.00 Rp 37,200.00

30 Rp 1,240.00 Rp 37,200.00
60 Rp 1,260.00 Rp 75,600.00
30 Rp 1,240.00 Rp 37,200.00
40 Rp 1,260.00 Rp 50,400.00
20 Rp 1,260.00 Rp 25,200.00
20 Rp 1,260.00 Rp 25,200.00 20 Rp 1,260.00 Rp 25,200.00

100 Rp 1,260.00 Rp 126,000.00


40 Rp 1,260.00 Rp 50,400.00 60 Rp 1,260.00 Rp 75,600.00

25 Rp 1,260.00 Rp 31,500.00 35 Rp 1,260.00 Rp 44,100.00


35 Rp 1,260.00 Rp 44,100.00

35 Rp 1,264.00 Rp 44,240.00
35 Rp 1,260.00 Rp 44,100.00
26 Rp 1,264.00 Rp 32,864.00
9 Rp 1,264.00 Rp 11,376.00

249 Rp 310,776.00 26 Rp 32,864.00

Halaman 1

NVENTORY CARD
D DUTA KENCANA
OUT BALANCE
QUANT QUANT
AMOUNT ITY
PRICE AMOUNT ITY
PRICE AMOUNT

25 Rp 1,200.00 Rp 30,000.00
25 Rp 1,200.00 Rp 30,000.00
75 Rp 1,240.00 Rp 93,000.00
40 Rp 1,240.00 Rp 49,600.00 25 Rp 1,200.00 Rp 30,000.00
35 Rp 1,240.00 Rp 43,400.00
30 Rp 1,240.00 Rp 37,200.00 25 Rp 1,200.00 Rp 30,000.00
5 Rp 1,240.00 Rp 6,200.00
25 Rp 1,200.00 Rp 30,000.00
5 Rp 1,240.00 Rp 6,200.00
60 Rp 1,260.00 Rp 75,600.00
50 Rp 1,260.00 Rp 63,000.00 25 Rp 1,200.00 Rp 30,000.00
5 Rp 1,240.00 Rp 6,200.00
10 Rp 1,260.00 Rp 12,600.00
10 Rp 1,260.00 Rp 12,600.00
5 Rp 1,240.00 Rp 6,200.00 20 Rp 1,200.00 Rp 24,000.00
5 Rp 1,200.00 Rp 6,000.00
20 Rp 1,200.00 Rp 24,000.00
80 Rp 1,260.00 Rp 100,800.00
40 Rp 1,260.00 Rp 50,400.00 20 Rp 1,200.00 Rp 24,000.00
40 Rp 1,260.00 Rp 50,400.00
25 Rp 1,260.00 Rp 31,500.00 20 Rp 1,200.00 Rp 24,000.00
15 Rp 1,260.00 Rp 18,900.00
20 Rp 1,200.00 Rp 24,000.00
15 Rp 1,260.00 Rp 18,900.00
35 Rp 1,264.00 Rp 44,240.00
35 Rp 1,264.00 Rp 44,240.00
20 Rp 1,200.00 Rp 24,000.00
9 Rp 1,260.00 Rp 11,340.00
6 Rp 1,260.00 Rp 7,560.00

249 Rp 312,080.00 26 Rp 31,560.00


OUT BALANCE
QUANT QUANT
AMOUNT ITY
PRICE AMOUNT ITY
PRICE AMOUNT

25 Rp 1,200.00 Rp 30,000.00
100 Rp 1,230.00 Rp 123,000.00
40 Rp 1,230.00 Rp 49,200.00 60 Rp 1,230.00 Rp 73,800.00
30 Rp 1,230.00 Rp 36,900.00 30 Rp 1,230.00 Rp 36,900.00
90 Rp 1,250.00 Rp 112,500.00
50 Rp 1,250.00 Rp 62,500.00 40 Rp 1,250.00 Rp 50,000.00
20 Rp 1,250.00 Rp 25,000.00 20 Rp 1,250.00 Rp 25,000.00
100 Rp 1,258.00 Rp 125,800.00
40 Rp 1,258.00 Rp 50,320.00 60 Rp 1,258.00 Rp 75,480.00
25 Rp 1,258.00 Rp 31,450.00 35 Rp 1,258.00 Rp 44,030.00
70 Rp 1,261.00 Rp 88,270.00
44 Rp 1,261.00 Rp 55,484.00 26 Rp 1,261.00 Rp 32,786.00

249 Rp 310,854.00 26 Rp 32,786.00


Cost of Good Sold :
MOUNT
Beginning Inventory Rp 30,000.00
Purchase Rp 313,640.00
Available Item to Sale Rp 343,640.00
Final Inventory Rp 32,864.00
Cost Of Good Sold Rp 310,776.00

Gross Profit :
Sales Rp 525,250.00
Cost of Good Sold Rp 310,776.00
Gross Profit Rp 214,474.00
Cost of Good Sold :
MOUNT
Beginning Inventory Rp 30,000.00
Purchase Rp 313,640.00
Available Item to Sale Rp 343,640.00
Final Inventory Rp 31,560.00
Cost Of Good Sold Rp 312,080.00

Gross Profit :
Sales Rp 525,250.00
Cost of Good Sold Rp 312,080.00
Gross Profit Rp 213,170.00
Cost of Good Sold :
MOUNT Beginning Inventory Rp 30,000.00
Purchase Rp 313,640.00
Available Item to Sale Rp 343,640.00
Final Inventory Rp 32,786.00
Cost Of Good Sold Rp 310,854.00

Gross Profit :
Sales Rp 525,250.00
Cost of Good Sold Rp 310,854.00
Gross Profit Rp 214,396.00
Metode: FIFO
Sistem Periodik
Date Description Quantity Price Cost of Good Sold :
2018 Available Item to sale
Apr 3 Beginning Inventory 25 Unit @ Rp 1.200 Rp 30,000.00 Final Inventory
8 Purchase 75 Unit @ Rp 1.240 Rp 93,000.00 Cost of Good Sold
May 8 Purchase 60 Unit @ Rp. 1260 Rp 75,600.00
29 Purchase 80 Unit @ Rp 1.260 Rp 100,800.00
June 21 Purchase 35 Unit @ Rp 1.264 Rp 44,240.00
275 Rp 343,640.00
Unit Persediaan Akhir :
275 Unit - 249 Unit = 26 Unit Gross Profit :
Sales
Nilai Persediaan Akhir : Cost of Good Sold
Quantity Price Gross Profit
26 Unit @ Rp 1.264 Rp 32,864.00

Metode: LIFO
Sistem Periodik
Date Description Quantity Price Cost of Good Sold :
2018 Available Item to sale
Apr 3 Beginning Inventory 25 Unit @ Rp 1.200 Rp 30,000.00 Final Inventory
8 Purchase 75 Unit @ Rp 1.240 Rp 93,000.00 Cost of Good Sold
May 8 Purchase 60 Unit @ Rp. 1260 Rp 75,600.00
29 Purchase 80 Unit @ Rp 1.260 Rp 100,800.00
June 21 Purchase 35 Unit @ Rp 1.264 Rp 44,240.00
275 Rp 343,640.00
Unit Persediaan Akhir :
275 Unit - 249 Unit = 26 Unit Gross Profit :
Sales
Nilai Persediaan Akhir : Cost of Good Sold
Quantity Price Gross Profit
1 Unit @ Rp 1.240 Rp 1,240.00
25 Unit @ Rp 1.200 Rp 30,000.00
26 Unit Rp 31,240.00
Metode: AVERAGE
Sistem Periodik
Date Description Quantity Price Cost of Good Sold :
2018 Available Item to sale
Apr 3 Beginning Inventory 25 Unit @ Rp 1.200 Rp 30,000.00 Final Inventory
8 Purchase 75 Unit @ Rp 1.240 Rp 93,000.00 Cost of Good Sold
May 8 Purchase 60 Unit @ Rp. 1260 Rp 75,600.00
29 Purchase 80 Unit @ Rp 1.260 Rp 100,800.00
June 21 Purchase 35 Unit @ Rp 1.264 Rp 44,240.00
275 Rp 343,640.00
Unit Persediaan Akhir :
275 Unit - 249 Unit = 26 Unit Gross Profit :
Sales
Nilai Persediaan Akhir : Cost of Good Sold
Rp 343,640.00 Gross Profit
26 Unit x
275
=
Rp 32,489.60
Rp 343,640.00
Rp 32,864.00
Rp 310,776.00

Rp 525,250.00
Rp 310,776.00
Rp 214,474.00

Rp 343,640.00
Rp 31,240.00
Rp 312,400.00

Rp 525,250.00
Rp 312,400.00
Rp 212,850.00
Rp 343,640.00
Rp 32,489.60
Rp 311,150.40

Rp 525,250.00
Rp 311,150.40
Rp 214,099.60

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