1-Aug Pembelian PT Kartika 160,000,000 1/5

Utang 160,000,000

2-Aug Piutang Tn Joko 50,000,000 1/10

Penjualan 50,000,000

4-Aug Piutang Tn Angga 80,000,000 1/5

Penjualan 80,000,000

4-Aug Utang 20,000,000

Retur Pembelian PT Kartika 20,000,000

8-Aug Utang 140,000,000

Potongan Pembelian 28,000,000
Kas 112,000,000

8-Aug Retur Penjualan Tn Angga 10,000,000

Piutang Tn Angga 10,000,000

11-Aug Kas 45,000,000

Potongan Penjualan 5,000,000
Piutang Tn Joko 50,000,000

11-Aug Pembelian Firm Sutrisna 600,000,000 1/2

Utang 510,000,000 15%
Potongan Pembelian 90,000,000

11-Aug Kas 56,000,000

Potongan Penjualan 14,000,000
Piutang Tn Angga 70,000,000

15-Aug Perlengkapan Kantor 90,000,000 1/10

Utang 90,000,000

15-Aug Biaya Angkut 6,000,000

Kas 6,000,000

18-Aug Piutang Ny Sari 60,000,000 1/5

Penjualan 60,000,000

20-Aug Kas 40,000,000

Penjualan 40,000,000

24-Aug Utang 510,000,000

Kas 510,000,000
Kas Piutang
8-Aug 112,000,000 2-Aug 50,000,000
11-Aug 45,000,000 4-Aug 80,000,000
11-Aug 56,000,000 8-Aug 10,000,000
15-Aug 6,000,000 11-Aug 50,000,000
20-Aug 40,000,000 11-Aug 70,000,000
24-Aug 510,000,000 18-Aug 60,000,000
141,000,000 628,000,000 190,000,000 130,000,000
- 487,000,000 60,000,000

Utang Pembelian
1-Aug 160,000,000 1-Aug 160,000,000
4-Aug 20,000,000 11-Aug 600,000,000
8-Aug 140,000,000 760,000,000
11-Aug 510,000,000
15-Aug 90,000,000 Penjualan
24-Aug 510,000,000 2-Aug 50,000,000
670,000,000 760,000,000 4-Aug 80,000,000
90,000,000 18-Aug 60,000,000
22-Aug 40,000,000
230,000,000

Laporan Laba Rugi

Penjualan 230,000,000 Saldo Sementara
Dikurangi : Kas - 487,000,000
Retur Penjualan - 10,000,000 Piutang 60,000,000
Potongan Penjualan - 19,000,000 Pembelian 760,000,000
201,000,000 Potongan Pemb- 118,000,000
Beban Operasi : Retur Pembelia- 20,000,000
Biaya Angkut - 6,000,000 Biaya Angkut 6,000,000
Laba Bersih 195,000,000 Perlengkapan K 90,000,000
Utang
Penjualan
Potongan Penjualan
Retur Penjualan
291,000,000
 Potongan Pembelian
8-Aug 28,000,000
11-Aug 90,000,000
118,000,000

Potongan Penjualan
11-Aug 5,000,000
11-Aug 14,000,000

90,000,000
230,000,000
- 19,000,000
- 10,000,000
291,000,000