Jurnal PembelianTanggalKeteranganDebetKreditPersediaanLain-lainUtang DagangAkunRefJumlah12/2/06PT. Kencana Abadi42,000,000PPN Masukan4,200,00046,200,00012/13/06PT. Bintang Makmur45,300,000PPN Masukan4,530,00049,830,00012/20/06PT. Inti Prima59,360,000PPN Masukan5,936,00065,296,00012/27/06PT. Kencana Abadi21,600,000PPN Masukan2,160,00023,760,000Total168,260,00016,826,000185,086,000

Jurnal PenjualanTanggalKeteranganDebetKreditPiutangHPPPenjualanPersediaanLain-lainAkunRefJumlah12/5/06Toko Anterah96,360,00042,300,00087,600,00042,300,000PPN Keluaran8,760,00012/10/06Toko Anugrah88,220,00038,500,00080,200,00038,500,000PPN Keluaran8,020,00012/15/06Toko Jaya138,930,000126,300,000PPN Keluaran12,630,00012/28/06Toko Indah118,910,000108,100,000PPN Keluaran10,810,000Total442,420,00080,800,000402,200,00080,800,00040,220,000

Jurnal Pengeluaran KasTanggalKeteranganDebetKreditUtang Lain-lainKasLain-lainDagangAkunRefJumlahAkunRefJumlah12/2/06PT Inti Prima80,850,00080,850,00012/8/06Kantor Kas NegaraPPN Keluaran7,220,0002,940,000PPN Masukan4,280,00012/8/06Kantor Kas NegaraPPh800,000800,00012/12/06PT. Bintang Makmur33,000,00033,000,00012/15/06Bank NiagaUtang Bank20,000,00032,000,000Bunga12,000,00012/18/06PLNListrik420,000950,000PAMAir380,000TELKOMTelpon150,00012/22/06KaryawanBag. Adm2,160,0005,400,000Bag. Umum3,240,00012/25/06Suku Cadang350,0002,500,000Kas Kecil2,500,000Beban Angkut penjualan400,000Bahan Habis Pakai380,000Kas Kecil2,500,00012/29/06PT. Kencana Abadi46,200,00046,200,000Total163,680,00046,370,000204,640,0006,780,000

Jurnal Penerimaan KasTanggalKeteranganDebetKreditKasHPPPotongan Lain-lainPenjualanPersediaanPiutangLain-lainPenjualanAkunRefJumlahAkunRefJumlah12/1/06Toko Anugrah69,120,0001,280,00070,400,00012/5/06Nn. Suci477,500Reparasi325,000Suku Cadang120,000PPN Keluaran32,50012/8/06Nn. Aleyda4,675,0004,250,000PPN Keluaran425,00012/10/06Toko Jaya81,216,0001,504,00082,720,00012/15/06Toko Anterah94,608,0001,752,00096,360,00012/17/06Nn. Meidika6,930,0006,300,000PPN Keluaran630,00012/18/06Wahana Komputer9,000,000Acc DepKomputer15,000,000Dep E12/19/06Toko Anugrah86,616,0001,604,00088,220,00012/28/06Tn. Arju813,500Reparasi285,000Suku Cadang500,000PPN Keluaran28,500Total353,456,0006,140,000277,850,00070,400,00017,346,000

Jurnal UmumTanggalDebitKreditAkunRefJumlahAkunRefJumlah12/1/06Utang Dagang13,200,000Persediaan12,000,000PPN Masukan1,200,00012/29/06Utang Dagang10,230,000Persediaan9,300,000PPN Masukan930,000Total23,430,00023,430,000

Kartu PersediaanCD 001Nikon TanggalMasukKeluarSaldoUnit@TotalUnit@TotalUnit@Total10/30/06352,100,00073,500,00012/5/06132,100,00027,300,000222,100,00046,200,00012/8/0612,100,0002,100,000212,100,00044,100,00012/10/0652,100,00010,500,000162,100,00033,600,00012/13/06102,100,00021,000,00062,100,00012,600,00012/20/06282,120,00059,360,000342,120,00071,960,00012/28/0662,100,00012,600,000282,120,00059,360,00092,120,00019,080,000192,120,00040,280,000CD 002PanasonicTanggalMasukKeluarSaldoUnit@TotalUnit@TotalUnit@Total10/30/06281,500,00042,000,00012/1/0681,500,00012,000,00030,000,00012/10/06121,500,00018,000,00012,000,00012/13/06301,510,00045,300,00057,300,00012/13/0681,500,00012,000,00045,300,00051,510,0007,550,00037,750,00012/17/0621,510,0003,020,00034,730,00012/28/06111,510,00016,610,00018,120,000CD 003CanonTanggalMasukKeluarSaldoUnit@TotalUnit@TotalUnit@Total10/30/06201,000,00020,000,00012/2/06401,050,00042,000,00062,000,00012/5/06151,000,00015,000,00047,000,00012/10/0651,000,0005,000,00042,000,000151,050,00015,750,00026,250,00012/13/06201,050,00021,000,0005,250,00012/27/09281,080,00030,240,00035,490,00012/28/0651,050,0005,250,00030,240,000