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Selasa, 18 Desember 2012

RUMUS AKUNTANSI PERUSAHAAN DAGANG DAN MANUFAKTUR


haii guys,, ketemu lagi dengan saya yang paling cetarrrrr dari pada syahrini #alaygila hahaha , kali ini saya akan memposting yang lumayan bermanfaat bagi anak IPS haha yaitu kumpulan rumus yang sering keluar sebagai soal :D , ini supaya memudahkan kalian dalam belajar aja sih,,, biar gak bolak-balik buku mulu J

udah ya,, ni langsung cuss 2nya ,, semoga bermanfaat J



PERUSAHAAN DAGANG

AKUNTANSI UNTUK PENJUALAN BARANG DAGANG
Penjualan tunai
kas                                         xxxx
                Penjualan                            xxxx
Penjualan kredit
Piutang dagang                 xxxx
                Penjualan                            xxxx
Retur dan potongan penjualan
Retur dan potongan penjualan                  xxxx
                Piutang dagang                                                 xxxx
Potongan penjualan
Piutang dagang                 xxxx
                Penjualan                            xxxx

Persediaan barang dagang
Pembelian
Pembelian                          xxxx
                Hutang dagang                  xxxx
Retur dan potongan pembelian
Hutang dagang                                  xxxx
                Retur pembelian                              xxxx
Potongan pembelian
Hutang dagang                                  xxxx
Potongan pembelian                      xxxx
                Kas                                                                         xxxx
Biaya angkut pembelian
Pembelian                          xxxx
                Hutang dagang                  xxxx

HPP= PERSEDIAAN AWAL + PEMBELIAN – PERSEDIAAN AKHIR

PENYESUAIAN
Hpp                        xxxx
                Persediaan br dgng  awal                              xxxx
Hpp                        xxxx
                Pembelian                          xxxx
Persediaan br dgng akhir                              xxxx
                Hpp                                                                        xxxx
Hpp                                        xxxx
                Biaya angkut pembelian                                xxxx
Retur dan potongan pembelian                 xxxx
                Hpp                                                                                        xxxx
Potongan tunai pembelian                          xxxx
                Hpp                                                                                        xxxx
Biaya asuransi                    xxxx
                Asuransi dibayar dimuka                               xxxx
Biaya depresi  gedung                    xxxx
                Akum. Penyusutan gedung                         xxxx
Biaya gaji                             xxxx
                Hutang gaji                         xxxx
Biaya sewa                          xxxx
                Hutang sewa                      xxxx

NERACA

AKTIVA
PASSIVA
AKTIVA LANCAR
Kas                                                                  xxxx
Piutang dagang                                            xxxx
Pers barg dgang                                           xxxx
Asuransi dbyar dimuka                               xxxx +
Jumlah aktiva lancar                                    xxxx
AKTIVA TK LANCAR
Gedung                          xxxx
Akum dep. Gedung     xxxx +
Jumlah aktv tk lancar                                  xxxx +
Jumlah aktiva                                               xxxx
KEWAJIBAN LANCAR
Hutang dagang                         xxxx
Hutang gaji                                xxxx
Hutang sewa                             xxxx
Jumlah kewajiban lancar        xxxx +

MODAL
Modal                                         xxxx +


Jumlah passiva                         xxxx


LABA RUGI

Penjualan                                                                                                                                            xxxx
Retur dan potongan penjualan                                                  xxxx
Potongan tunai penjualan                                                            xxxx +
                                                                                                                                                xxxx +
Penjualan bersih                                                                                                                              xxxx
HPP                                                                                                                       
Pers. Brng dagang awal                                                                                                 xxxx
Pembelian                                                                                          xxxx
Retur dan pot pembelian                                             xxxx
Potongn pembelian                                                        xxxx +
                                                                                                                xxxx -
Pembelian bersih                                                                                             xxxx
Biaya angkut pembelian                                                                                                xxxx +
Harga pokok brng tersedia untk dijual                                                    xxxx
Pers akhir                                                                                                            xxxx -
Hpp                                                                                                                                                        xxxx -
Laba kotor penjualan                                                                                                                     xxxx
Biaya operasi                                                                                                                                     xxxx -
Laba bersih                                                                                                                                         xxxx      

PERUBAHAN MODAL

Modal awal                                                                                                                                         xxxx
Laba bersih                                                                                                                                         xxxx +
                                                                                                                                                                xxxx
Prive                                                                                                                                                      xxxx -                   
Modal akhir                                                                                                                                        xxxx
PERUSAHAAN MANUFAKTUR

LAPORAN HARGA POKOK PRODUKSI

1.         Pemakaian bahan baku (BB)

Persediaan awal BB               xxxx
Pembelian BB                           xxxx +
                                                       xxxx
persediaan akhir BB               xxxx
pemakaian BB                          xxxx

2.         TKL (tenaga kerja langsung)                               xxxx
3.         FOH (factory overhead)                       xxxx +
Total biaya produksi                              xxxx
WIP (produk dlak proses)                   xxxx +
                                                                       xxxx
WIP akhir                                                   xxxx
Harga pokok produksi                           xxxx

LAPORAN HARGA PENJUALAN

Harga pokok produksi                                           xxxx
FG awal (pers. Barang jadi)                                 xxxx +
                                                                                       xxxx                            FG (Finish Goods)
 FG akhir                                                                     xxxx – 
Harga pokok penjualan                                        xxxx

LAPORAN RUGI LABA

Penjualan                                                                  xxxx
Hpp                                                                              xxxx
Laba kotor                                                                 xxxx
Biaya operasi
Biaya pemasaran                    xxxx
Biaya administrasi                   xxxx +
                                                                                       xxxx
laba/rugi                                                                     xxxx


4 komentar:

  1. thank u verry much....

    BalasHapus
    Balasan
    1. you are well come , thanks for visit on my blog ;)

      Hapus
  2. angkanya mana BEGO....!!!!!!!!!!!

    BalasHapus
    Balasan
    1. ini cuma rumus, jadi nggak pake angka. angkanya di isi sendiri :)

      Hapus