TESJIMASI - Pertemuan 1 ("Sistem perpetual dalam studi kasus perusahaan dagang")

 

PERPETUAL

 

DATE 3-Nov	DESCRIPTION MERCHANDISE INVENTORY PURCHASE DISCOUNT	REF	Rp	DEBET 85,000,000.00	Rp	CREDIT   21,250,000.00
	ACCOUNT PAYABLE				Rp	63,750,000.00
4-Nov	CASH		Rp	37,680,000.00
	SALES				Rp	37,680,000.00
	COST OF GOOD SOLD		Rp	22,600,000.00
	MERCHANDISE INVENTORY				Rp	22,600,000.00
5-Nov	MERCHANDISE INVENTORY		Rp	47,500,000.00
	ACCOUNT PAYABLE				Rp	47,500,000.00
	FREIGHT OUT		Rp	810,000.00
	CASH				Rp	810,000.00
6-Nov	ACCOUNT PAYABLE		Rp	13,500,000.00
	CASH				Rp	13,500,000.00
8-Nov	CASH		Rp	15,600,000.00
	SALES				Rp	15,600,000.00
	COST OF GOOD SOLD		Rp	9,400,000.00
	MERCHANDISE INVENTORY				Rp	9,400,000.00
13-Nov	ACCOUNT PAYABLE		Rp	51,255,000.00
	CASH				Rp	50,250,000.00
	MERCHANDISE INVENTORY				Rp	1,005,000.00
14-Nov	CASH IN BANK		Rp	236,000,000.00
	SALES				Rp	236,000,000.00
	COST OF GOOD SOLD		Rp	140,000,000.00
	MERCHANDISE INVENTORY				Rp	140,000,000.00

 -   15-Nov