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Bisnis 2023"},"subtitle":{"type":"html","$t":"Pendidikan Ekonomi \u0026amp; Bisnis, Materi Pelajaran, Bank Soal, Ekonomi, Akuntansi, Manajemen, Peluang Usaha, Jasa Review Bisnis \u0026amp; Usaha, Jasa Pemasaran Bisnis, Pasang Iklan Murah, Bisnis Online, Digital Marketing, Ekonomi Kreatif."},"link":[{"rel":"http://schemas.google.com/g/2005#feed","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/-/SOAL+AKUNTANSI?alt\u003djson-in-script\u0026max-results\u003d50"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/-/SOAL+AKUNTANSI?alt\u003djson-in-script\u0026max-results\u003d50"},{"rel":"alternate","type":"text/html","href":"http://www.ekonomi-holic.com/search/label/SOAL%20AKUNTANSI"},{"rel":"hub","href":"http://pubsubhubbub.appspot.com/"}],"author":[{"name":{"$t":"Ekonomi Holic"},"uri":{"$t":"https://www.blogger.com/profile/08310615436708717576"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}],"generator":{"version":"7.00","uri":"https://www.blogger.com","$t":"Blogger"},"openSearch$totalResults":{"$t":"7"},"openSearch$startIndex":{"$t":"1"},"openSearch$itemsPerPage":{"$t":"50"},"entry":[{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-7452614351177934740"},"published":{"$t":"2012-07-16T07:13:00.001-07:00"},"updated":{"$t":"2016-06-12T11:05:43.556-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XII SMA"}],"title":{"type":"text","$t":"Soal Akuntansi Perusahaan Dagang"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cu\u003e\u003ci\u003e\u003cb\u003eSoal Latihan Akuntansi Perusahaan Dagang\u003c/b\u003e\u003c/i\u003e\u003c/u\u003e \u003c/span\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e1. Syarat pembayaran 2/10, n/30 berarti..\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"a. neto faktur harus dibayar pembeli dalam 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. neto faktur harus dibayar pembeli dalam 10 hari\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"b. apabila membayar dalam jangka waktu 3 hari diberi potongan 10%\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. apabila membayar dalam jangka waktu 3 hari diberi potongan 10%\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"c. potongan tunai 30% jika pembeli membayar dalam tempo 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. potongan tunai 30% jika pembeli membayar dalam tempo 10 hari\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"d. pembayaran sebaiknya paling lambat 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. pembayaran sebaiknya paling lambat 10 hari\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"e. diberi potongan 2% bila membayar harga faktur dalam jangka 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. diberi potongan 2% bila membayar harga faktur dalam jangka 10 hari\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e2. Kegiatan utama perusahaan antara lain seperti berikut ini :1. menjual jasa2. membeli barang dagang3. menjual barang dagang4. membayar gaji karyawanDari keguatan di atas yang merupakan kegiatan usaha pokok perusahaan dagang adalah …\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"a. 1 dan 2\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. 1 dan 2\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"b. 1 dan 3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. 1 dan 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"c. 1 dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. 1 dan 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"d. 2, 3, dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. 2, 3, dan 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"e. 2 dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. 2 dan 4\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e3. Berikut nama perkiraan – perkiraan (akun – akun) :1. Persedian barang dagang2. Retur pembelian dan potongan harga3. Beban angkut pembelian4. Potongan penjualan5. Retur penjualan \u0026amp; potongan harga6. Pembelian7. PenjualanAkun yang digunakan untuk mencatat transaksi pengembalian yang telah dibeli \u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"a.  1\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. 1\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"b.  2\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. 2\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"c.  3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"d.     4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"e.     5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. 5\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e4. Lihat soal no. 3 – Akun yang digunakan untuk transaksi pembelian barang dagang secara kredit ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"a.  7\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. 7\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"b.  6\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. 6\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"c.  5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. 5\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"d.     4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"e.     3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. 3\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e5. Perhatikan keterangan berikut :1. risiko atas barang selama pengiriman menjadi tanggungan penjual2. transaksi dianggap sah jika barang telah diserahkan oleh penjual di gudang pembeli3. biaya angkut barang menjadi tanggungan penjualFakta diatas adalah akibat dari syarat penyerahan barang ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"a. FOB shiping point\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. FOB shiping point\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"b. FOB destination point\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. FOB destination point\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"c. Loko gudang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. Loko gudang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"d. Final Destination\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. Final Destination\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"e. EOM\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. EOM\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e6. Jurnal khusus adalah jurnal yang digunakan untuk mencatat transaksi …\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"a. sejenis yang sering terjadi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. sejenis yang sering terjadi\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"b. penerimaan dan pengeluaran uang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. penerimaan dan pengeluaran uang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"c. pembelian barang – barang secara kredit\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. pembelian barang – barang secara kredit\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"d. yang jarang terjadi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. yang jarang terjadi\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"e. pembelian dan penjualan kredit\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. pembelian dan penjualan kredit\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e7. Yang bukan transaksi yang umum dilakukan oleh perusahaan dagang...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"a. membeli barang dagang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. membeli barang dagang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"b. menjual barang dagang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. menjual barang dagang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"c. menerima pendapatan servis\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. menerima pendapatan servis\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"d. membeli barang dagang secara kredit\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. membeli barang dagang secara kredit\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"e. menerima potongan pembelian\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. menerima potongan pembelian\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e8. Jurnal pengeluaran kas adalah jurnal untuk mencatat transaksi ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"a. pembayaran tunai\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. pembayaran tunai\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"b. setoran modal pemilik\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. setoran modal pemilik\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"c. pelunasan piutang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. pelunasan piutang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"d. tambahan investasi pemilik\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. tambahan investasi pemilik\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"e. pengembalian barang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. pengembalian barang\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e9. berikut ini bukan manfaat jurnal khusus \u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"a. spesialisasi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. spesialisasi\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"b. memudahkan posting ke buku besar\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. memudahkan posting ke buku besar\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"c. pengendalian internal lebih baik\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. pengendalian internal lebih baik\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"d. menghemat biaya\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. menghemat biaya\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"e. mencatat transaksi yang jarang terjadi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. mencatat transaksi yang jarang terjadi\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e10. Perhatikan transaksi berikut ini1. retur pembelian2. retur penjualan3. pembelian barang secara tunai4. pembelian barang secara kredit5. pengambilan barang oleh pemiliktransaksi yang dicatat pada jurnal umum adalah ..\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"a. 1, 2, dan 3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. 1, 2, dan 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"b. 1, 2, dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. 1, 2, dan 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"c. 3, 4, dan 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. 3, 4, dan 5\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"d. 2, 4, dan 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. 2, 4, dan 5\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"e. 1, 2, dan 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. 1, 2, dan 5\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e11. Transaksi yang dilakukan oleh PT Darma pertiwi adalah sebagai berikut1. membeli barang dagang dari Sukarman Rp. 500.0002. Mengirim kembali barang dagang Rp. 500.000 kepada Sukarman karena mutunya tidak sesuai3. membeli barang dagang dari PT Cpendawa denga faktur Rp. 800.000 syarat penyerahan FOB shiping point.4. membeli barang dagan tunai Rp. 325.000 dari CV Hebat5. membeli barang dagang dari PT Hutomo Rp. 450.000, syarat 2/10, n/30Dari keterangan diatas yang dicatat dalam jurnal umum adalah\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q11\" type\u003d\"radio\" value\u003d\"a. 1\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. 1\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q11\" type\u003d\"radio\" value\u003d\"b. 2\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. 2\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q11\" type\u003d\"radio\" value\u003d\"c. 3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q11\" type\u003d\"radio\" value\u003d\"d. 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q11\" type\u003d\"radio\" value\u003d\"e. 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. 5\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e12. Kolom serba – serbi pada jurnal penerimaan kas digunakan untuk mencatat ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q12\" type\u003d\"radio\" value\u003d\"a. Penerimaan piutang perusahaan\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. Penerimaan piutang perusahaan\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q12\" type\u003d\"radio\" value\u003d\"b. Penerimaan penjualan tunai\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. Penerimaan penjualan tunai\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q12\" type\u003d\"radio\" value\u003d\"c. Transaksi yang tidak mempunyai kolom sendiri\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. Transaksi yang tidak mempunyai kolom sendiri\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q12\" type\u003d\"radio\" value\u003d\"d. Penerimaan pendapatan bunga\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. Penerimaan pendapatan bunga\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q12\" type\u003d\"radio\" value\u003d\"e. Pemotongan piutang dari karyawan\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. Pemotongan piutang dari karyawan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e13. Pada waktu mencatat dalam jurnal peneriman kas, beda antara jumlah yang di kredit ke perkiraan piutang dagang dan jumlah yang di debet ke perkiraan kas, biasanya adalah ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q13\" type\u003d\"radio\" value\u003d\"a. potongan penjualan\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ea. potongan penjualan\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q13\" type\u003d\"radio\" value\u003d\"b. potongan pembelian\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003eb. potongan pembelian\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q13\" type\u003d\"radio\" value\u003d\"c. potongan tunai\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. potongan tunai\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q13\" type\u003d\"radio\" value\u003d\"d. potongan perdagangan\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. potongan perdagangan\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q13\" type\u003d\"radio\" value\u003d\"e. rabat\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. rabat\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e14. Laba penjualan perusahaan dagang di peroleh jika ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a. harga beli barang sama dengan harga jual\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b. harga beli barang sama dengan harga pasar\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q14\" type\u003d\"radio\" value\u003d\"c. harga beli barang lebih rendah dengan harga jual \" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ec. harga beli barang lebih rendah dengan harga jual \u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q14\" type\u003d\"radio\" value\u003d\"d. harga jual barang lebih rendah dengan harga beli\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ed. harga jual barang lebih rendah dengan harga beli\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cinput name\u003d\"q14\" type\u003d\"radio\" value\u003d\"e. harga beli barang sama dengan harga pokok penjualan\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-size: small;\"\u003ee. harga beli barang sama dengan harga pokok penjualan\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/7452614351177934740"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/7452614351177934740"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2012/07/soal-akuntansi-perusahaan-dagang.html","title":"Soal Akuntansi Perusahaan Dagang"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-4376159076851263416"},"published":{"$t":"2012-06-08T08:11:00.001-07:00"},"updated":{"$t":"2012-06-08T08:18:41.703-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"}],"title":{"type":"text","$t":"SOAL LATIHAN AKUNTANSI PERUSAHAAN DAGANG"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\u003cdiv style\u003d\"color: black;\"\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e1. Syarat pembayaran 2/10, n/30 berarti..\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"a. neto faktur harus dibayar pembeli dalam 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. neto faktur harus dibayar pembeli dalam 10 hari\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"b. apabila membayar dalam jangka waktu 3 hari diberi potongan 10%\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. apabila membayar dalam jangka waktu 3 hari diberi potongan 10%\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"c. potongan tunai 30% jika pembeli membayar dalam tempo 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. potongan tunai 30% jika pembeli membayar dalam tempo 10 hari\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"d. pembayaran sebaiknya paling lambat 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. pembayaran sebaiknya paling lambat 10 hari\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q1\" type\u003d\"radio\" value\u003d\"e. diberi potongan 2% bila membayar harga faktur dalam jangka 10 hari\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. diberi potongan 2% bila membayar harga faktur dalam jangka 10 hari\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e2. Kegiatan utama perusahaan antara lain seperti berikut ini :1. menjual jasa2. membeli barang dagang3. menjual barang dagang4. membayar gaji karyawanDari keguatan di atas yang merupakan kegiatan usaha pokok perusahaan dagang adalah …\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"a. 1 dan 2\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. 1 dan 2\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"b. 1 dan 3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. 1 dan 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"c. 1 dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. 1 dan 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"d. 2, 3, dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. 2, 3, dan 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q2\" type\u003d\"radio\" value\u003d\"e. 2 dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. 2 dan 4\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e3. Berikut nama perkiraan – perkiraan (akun – akun) :1. Persedian barang dagang2. Retur pembelian dan potongan harga3. Beban angkut pembelian4. Potongan penjualan5. Retur penjualan \u0026amp; potongan harga6. Pembelian7. PenjualanAkun yang digunakan untuk mencatat transaksi pengembalian yang telah dibeli \u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"a.  1\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. 1\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"b.  2\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. 2\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"c.  3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"d.     4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q3\" type\u003d\"radio\" value\u003d\"e.     5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. 5\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e4. Lihat soal no. 3 – Akun yang digunakan untuk transaksi pembelian barang dagang secara kredit ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"a.  7\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. 7\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"b.  6\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. 6\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"c.  5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. 5\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"d.     4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q4\" type\u003d\"radio\" value\u003d\"e.     3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. 3\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e5. Perhatikan keterangan berikut :1. risiko atas barang selama pengiriman menjadi tanggungan penjual2. transaksi dianggap sah jika barang telah diserahkan oleh penjual di gudang pembeli3. biaya angkut barang menjadi tanggungan penjualFakta diatas adalah akibat dari syarat penyerahan barang ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"a. FOB shiping point\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. FOB shiping point\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"b. FOB destination point\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. FOB destination point\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"c. Loko gudang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. Loko gudang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"d. Final Destination\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. Final Destination\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q5\" type\u003d\"radio\" value\u003d\"e. EOM\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. EOM\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e6. Jurnal khusus adalah jurnal yang digunakan untuk mencatat transaksi …\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"a. sejenis yang sering terjadi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. sejenis yang sering terjadi\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"b. penerimaan dan pengeluaran uang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. penerimaan dan pengeluaran uang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"c. pembelian barang – barang secara kredit\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. pembelian barang – barang secara kredit\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"d. yang jarang terjadi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. yang jarang terjadi\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q6\" type\u003d\"radio\" value\u003d\"e. pembelian dan penjualan kredit\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. pembelian dan penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e7. Yang bukan transaksi yang umum dilakukan oleh perusahaan dagang...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"a. membeli barang dagang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. membeli barang dagang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"b. menjual barang dagang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. menjual barang dagang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"c. menerima pendapatan servis\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. menerima pendapatan servis\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"d. membeli barang dagang secara kredit\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. membeli barang dagang secara kredit\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q7\" type\u003d\"radio\" value\u003d\"e. menerima potongan pembelian\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. menerima potongan pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e8. Jurnal pengeluaran kas adalah jurnal untuk mencatat transaksi ...\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"a. pembayaran tunai\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. pembayaran tunai\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"b. setoran modal pemilik\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. setoran modal pemilik\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"c. pelunasan piutang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. pelunasan piutang\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"d. tambahan investasi pemilik\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. tambahan investasi pemilik\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q8\" type\u003d\"radio\" value\u003d\"e. pengembalian barang\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. pengembalian barang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e9. berikut ini bukan manfaat jurnal khusus \u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"a. spesialisasi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. spesialisasi\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"b. memudahkan posting ke buku besar\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. memudahkan posting ke buku besar\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"c. pengendalian internal lebih baik\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. pengendalian internal lebih baik\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"d. menghemat biaya\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. menghemat biaya\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q9\" type\u003d\"radio\" value\u003d\"e. mencatat transaksi yang jarang terjadi\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. mencatat transaksi yang jarang terjadi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cbr /\u003e\n\u003c/div\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; line-height: normal; text-align: justify;\"\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e10. Perhatikan transaksi berikut ini1. retur pembelian2. retur penjualan3. pembelian barang secara tunai4. pembelian barang secara kredit5. pengambilan barang oleh pemiliktransaksi yang dicatat pada jurnal umum adalah ..\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"a. 1, 2, dan 3\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ea. 1, 2, dan 3\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"b. 1, 2, dan 4\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eb. 1, 2, dan 4\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"c. 3, 4, dan 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ec. 3, 4, dan 5\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"d. 2, 4, dan 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ed. 2, 4, dan 5\u003cbr /\u003e\n\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003cinput name\u003d\"q10\" type\u003d\"radio\" value\u003d\"e. 1, 2, dan 5\" /\u003e\u003c/span\u003e\u003cspan style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ee. 1, 2, dan 5\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\u003c/div\u003e"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/4376159076851263416"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/4376159076851263416"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2012/06/soal-latihan-akuntansi-perusahaan.html","title":"SOAL LATIHAN AKUNTANSI PERUSAHAAN DAGANG"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-5320378971404265642"},"published":{"$t":"2012-06-06T08:20:00.005-07:00"},"updated":{"$t":"2013-01-10T05:01:02.014-08:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XI"}],"title":{"type":"text","$t":"SOAL PRAKTEK AKUNTANSI (PERSAMAAN DASAR AKUNTANSI)"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv style\u003d\"color: black;\"\u003e\n\u003c/div\u003e\n\u003cdiv style\u003d\"color: black;\"\u003e\n\u003cb\u003eSOAL AKUNTANSI\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black;\"\u003e\n\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003c/span\u003e\u003c/b\u003e\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u003c/span\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eBiro Jasa SATRIA selama bulan Januari melakukan transaksi sebagai berikut:\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e1 \u0026nbsp;Januari\u0026nbsp;\u0026nbsp;\u0026nbsp; Pemilik menyerahkan uang tunai Rp. 100.000,- peralatan senilai Rp. 150.000,- sebagai modal usaha\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e3 \u0026nbsp;\u0026nbsp;Januari\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar sewa ruko untuk usaha sebesar Rp. 35.000,- selama 1 tahun\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e5 \u0026nbsp;\u0026nbsp;Januari \u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli kredit perlengkapan Rp. 50.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e7 \u0026nbsp;\u0026nbsp;Januari\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Diterima pendapatan jasa Rp. 200.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e9 \u0026nbsp;\u0026nbsp;Januari\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar beban iklan Rp. 25.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e10 Januari\u0026nbsp;\u0026nbsp; Dibeli tambahan peralatan Rp. 50.000,- baru dibayar Rp. 30.000,- dan sisanya dibayar kemudian\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e15 Januari\u0026nbsp;\u0026nbsp; Diselesaikan pekerjaan senilai Rp. 100.000,- baru diterima\u0026nbsp; Rp. 75.000,- sisanya belum dibayar \u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e20 Januari\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar sebagian utang Rp. 20.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e25 Januari\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Diambil uang untuk keperluan pribadi sebesar Rp. 15.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -72pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e28 Januari \u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli tunai perlengkapan\u0026nbsp; Rp. 25.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e31 Januari \u0026nbsp;\u0026nbsp;\u0026nbsp; Dibayar bermacam-macam biaya Rp. 15.500,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cu\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eDiminta :\u003c/span\u003e\u003c/u\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: justify;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eSusunlah:\u003c/span\u003e\u003c/div\u003e\n\u003col start\u003d\"1\" style\u003d\"color: black; margin-top: 0cm;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"mso-list: l0 level1 lfo2; tab-stops: 36.0pt 45.0pt 63.0pt; text-align: justify;\"\u003e\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePersamaan dasar      akuntansi\u003c/span\u003e\u003c/b\u003e\u003c/li\u003e\n\u003c/ol\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 117pt; text-align: justify; text-indent: -63pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e-\u003cspan style\u003d\"font: 7pt \u0026quot;Times New Roman\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eHarta\u003c/span\u003e\u003c/b\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; : Kas, Piutang, Sewa dibayar dimuka, Perlengkapan, Peralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -18pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e-\u003cspan style\u003d\"font: 7pt \u0026quot;Times New Roman\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePassiva\u003c/span\u003e\u003c/b\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; : Utang Dagang, modal\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 54pt; text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003col start\u003d\"2\" style\u003d\"color: black; margin-top: 0cm;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"mso-list: l1 level1 lfo1; tab-stops: list 36.0pt left 63.0pt; text-align: justify;\"\u003e\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eRekening T\u003c/span\u003e\u003c/b\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e ( Mekanisme      Debit/Kredit )\u003c/span\u003e\u003c/li\u003e\n\u003c/ol\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003col start\u003d\"3\" style\u003d\"color: black; margin-top: 0cm;\" type\u003d\"1\"\u003e\n\u003cli class\u003d\"MsoNormal\" style\u003d\"mso-list: l1 level1 lfo1; tab-stops: list 36.0pt left 63.0pt; text-align: justify;\"\u003e\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eNeraca saldo \u003c/span\u003e\u003c/b\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003edan\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e laporan keuangan\u003c/b\u003e: \u003c/span\u003e\u003c/li\u003e\n\u003c/ol\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -18pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e-\u003cspan style\u003d\"font: 7pt \u0026quot;Times New Roman\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eLaporan Rugi Laba\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -18pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e-\u003cspan style\u003d\"font: 7pt \u0026quot;Times New Roman\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eLaporan Perubahan Modal\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 72pt; text-align: justify; text-indent: -18pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003e-\u003cspan style\u003d\"font: 7pt \u0026quot;Times New Roman\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eNeraca\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 54pt; text-align: justify; text-indent: -18pt;\"\u003e\n\u003cb style\u003d\"mso-bidi-font-weight: normal;\"\u003e\u003ci style\u003d\"mso-bidi-font-style: normal;\"\u003e\u003cu\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eNomor akun dengan ketentuan sebagai berikut :\u003c/span\u003e\u003c/u\u003e\u003c/i\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eKas\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 101\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePiutang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 102\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eSewa dibayar dimuka\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp; \u0026nbsp; 103\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePerlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 104\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePeralatan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 111\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eUtang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp; \u0026nbsp; 201\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eModal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 301\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePrive\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 302\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003ePendapatan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp; \u0026nbsp; 401\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eBeban iklan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp; 501\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; margin-left: 18pt; text-align: justify; text-indent: 36pt;\"\u003e\n\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Arial\u0026quot;,\u0026quot;sans-serif\u0026quot;;\"\u003eBeban macam-macam\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp; \u0026nbsp; 502\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"color: red; margin-left: 36pt; text-align: center;\"\u003e\n\u003cbr /\u003e\n\u003cb\u003e\u003ci\u003e\u003cspan lang\u003d\"EN-US\" style\u003d\"font-family: \u0026quot;Monotype Corsiva\u0026quot;; font-size: 20pt;\"\u003eSelamat mengerjakan\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/5320378971404265642"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/5320378971404265642"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2012/06/praktek-akuntansi-persamaan-dasar.html","title":"SOAL PRAKTEK AKUNTANSI (PERSAMAAN DASAR AKUNTANSI)"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-961347561412263746"},"published":{"$t":"2011-10-18T08:53:00.001-07:00"},"updated":{"$t":"2016-06-12T11:03:18.457-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI NERACA LAJUR (Work Sheet)"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cu\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eContoh Soal Akuntansi Neraca Lajur (Work Sheet) untuk Perusahaan Jasa\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003cbr /\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eNama Usaha\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;  : Biro Jasa “\u003cb\u003eCEPAT BERES\u003c/b\u003e”\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ePeriode\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;  : 31 Desember 2009\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eJenis Pelaporan : \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpFirst\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: 42pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ea.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eKertas\u0026nbsp; Kerja\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: 42pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eb.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eJurnal Penyesuaian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpLast\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: 42pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ec.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eJurnal Penutup\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003cspan style\u003d\"font-size: large;\"\u003eNERACA SALDO\u003c/span\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003ctable border\u003d\"1\" cellpadding\u003d\"0\" cellspacing\u003d\"0\" class\u003d\"MsoTableGrid\" style\u003d\"border-collapse: collapse; border: medium none; color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\u003ctbody\u003e\n\u003ctr\u003e   \u003ctd rowspan\u003d\"2\" style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black windowtext; border-style: solid; border-width: 1pt; padding: 0cm 5.4pt; width: 40.85pt;\" valign\u003d\"top\" width\u003d\"54\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eNO\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd rowspan\u003d\"2\" style\u003d\"border-color: black black windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 184.3pt;\" valign\u003d\"top\" width\u003d\"246\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eAKUN\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd colspan\u003d\"2\" style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 219.7pt;\" valign\u003d\"top\" width\u003d\"293\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eNERACA SALDO\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003ctr\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 4cm;\" valign\u003d\"top\" width\u003d\"151\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eDEBIT\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.3pt;\" valign\u003d\"top\" width\u003d\"142\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003eKREDIT\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003ctr\u003e   \u003ctd style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 40.85pt;\" valign\u003d\"top\" width\u003d\"54\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e111\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e112\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e113\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e114\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e121\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e121.1\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e211\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e311\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e311.1\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e411\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e511\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e512\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 184.3pt;\" valign\u003d\"top\" width\u003d\"246\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eKas\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePiutang\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eIklan   Dibayar Di Muka\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePerlengkapan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePeralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eAkumulasi   Depresiasi Peralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eUtang   Dagang\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eModal\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePrive\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003ePendapatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eBeban   Gaji\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eBeban   Sewa\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 4cm;\" valign\u003d\"top\" width\u003d\"151\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 20.000.0000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e6.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e2.500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e1.200.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e10.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 17pt; text-indent: 7.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e1.500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center; text-indent: 17pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-indent: 24.05pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e3.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-indent: 31.15pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e500.000,-\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.3pt;\" valign\u003d\"top\" width\u003d\"142\"\u003e\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp; 1.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u0026nbsp;\u0026nbsp; 5.700.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e28.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e10.000.000,-\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003ctr\u003e   \u003ctd style\u003d\"border: medium none; padding: 0cm 5.4pt; width: 40.85pt;\" valign\u003d\"top\" width\u003d\"54\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"-moz-border-bottom-colors: none; -moz-border-image: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 184.3pt;\" valign\u003d\"top\" width\u003d\"246\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 4cm;\" valign\u003d\"top\" width\u003d\"151\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin: 0cm 0cm 0.0001pt 36pt; text-indent: -19pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e44.700.000,-\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e   \u003ctd style\u003d\"border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.3pt;\" valign\u003d\"top\" width\u003d\"142\"\u003e\u003cdiv class\u003d\"MsoNormal\" style\u003d\"line-height: normal; margin-bottom: 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 44.700.000,-\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/td\u003e  \u003c/tr\u003e\n\u003c/tbody\u003e\u003c/table\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eData Penyesuaian per 31 Desember 2009 sebagai berikut:\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpFirst\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e1.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eIklan Dibayar Di Muka dibayar setiap tanggal 01 Oktober untuk 1 tahun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e2.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ePerlengkapan yang kadaluwarsa\u0026nbsp; 200.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e3.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003ePeralatan disusut 10 %\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpMiddle\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e4.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eBeban sewa untuk 5 kali (5 bulan) hingga akhir tahun baru digunakan 2 bulan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoListParagraphCxSpLast\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; text-indent: -18pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003e5.\u003cspan style\u003d\"-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003cspan style\u003d\"line-height: 115%;\"\u003eBunga bank belum dibayar 750.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003eAkun tambahan dalam kertas kerja :\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e513 Beban iklan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e514 Beban Perlengkapan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e115 Sewa Dibayar Di Muka\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e515 Beban Penyusutan Peralatan\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e516 Beban bunga\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e212 Utang Bunga\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"color: red; font-family: Arial,Helvetica,sans-serif; line-height: normal; margin: 6pt 0cm; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: large;\"\u003e\u003cb\u003eSelamat Mengerjakan\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/961347561412263746"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/961347561412263746"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-akuntansi-neraca-lajur-work-sheet.html","title":"SOAL AKUNTANSI NERACA LAJUR (Work Sheet)"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-6616073145565360752"},"published":{"$t":"2011-10-08T19:56:00.003-07:00"},"updated":{"$t":"2016-06-12T11:00:14.189-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"}],"title":{"type":"text","$t":"SOAL LATIHAN AKUNTANSI"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv class\u003d\"MsoHeading7\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003e\u003cu\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: x-small;\"\u003e\u003cspan lang\u003d\"EN-GB\"\u003eSoal latihan akuntansi perusahaan jasa dalam bentuk pilihan ganda. SOAL EKONOMI AKUNTANSI:\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/u\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\"\u003e\n\u003cb\u003e\u003cu\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003ePilihlah salah satu jawaban yang paling tepat !\u003c/span\u003e\u003c/span\u003e\u003c/u\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e1.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang menjadi karakteristik perusahaan dagang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; membeli dari produsen dan menjual langsung pada konsumen\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; tujuannya untuk memperoleh laba maksimum\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; kegiatannya adalah membeli dan menjual barang dan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penghasilannya dari penjualan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sumber pendapatan utamanya dari hasil penjualan barang dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e2.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Syarat jual beli dinyatakan dengan FOB \u003ci\u003eShipping Point\u003c/i\u003e, artinya bahwa biaya angkut \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; barang ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; sampai gudang penjual ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; sejak gudang pembeli sampai gudang penjual ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e3.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Menjual barang dagangan Rp500.000,00 dengan syarat \u003csup\u003e2\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e60 \u003c/sub\u003edalam jurnal di analisis ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp490.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Potongan Penjualan Rp10.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e4.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Diterima kembali barang dagang dari toko Mirah Delima, Tegal atas \npenjualan kepadanya secara kredit tanggal 8 April yang lalu seharga \nRp400.000,00 karena \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; beda mutu dengan pesanan. Jurnal umum \nuntuk transaksi tersebut adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e5.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Hasil rekapitulasi jurnal Penjualan adalah …\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b\u0026nbsp;\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; debit akun Penjualan, kredit akun Piutang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e6.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tujuan membuat rekapitulasi jurnal khusus antara lain untuk ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; menjumlahkan masing-masing kolom khusus\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; mengetahui laba perusahaan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; c.\u0026nbsp;\u0026nbsp; membandingkan angka jumlah antara kolom khusus dengan kolom serba-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; memeriksa kebenaran apakah jumlah debit sudah sama dengan jumlah \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; membandingkan antara jumlah debit dan jumlah kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e7.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Penjualan dari hasil rekapitulasi Jurnal Penerimaan Kas, akan diposting ke akun ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan debi\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas debit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas kredit \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e8.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli barang dagangan Rp750.000,00 dengan syarat \u003csup\u003e3\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e45\u003c/sub\u003e maka jurnalnya \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Barang Dagangan Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003csub\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; \u003c/span\u003e\u003c/sub\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e9.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Utang Dagang pada sisi debit terdapat angka Rp200.000,00.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Angka sejumlah tersebut hasil posting dari rekapitulasi jurnal ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; umum atas transaksi retur penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penerimaan kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pengeluaran kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e10.\u0026nbsp;\u0026nbsp;\u0026nbsp; Kolom jumlah debet untuk jurnal pengeluaran kas dapat terdiri atas kolom ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas dan Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian, Utang Dagang dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas, Pembelian dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e11.\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang merupakan fungsi buku besar utama adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\n a.\u0026nbsp;\u0026nbsp; mengikhtisarkan pengaruh transaksi terhasap perubahan harta, \nutang, dan modal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;  b.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; sebagai buku kedua\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sebagai buku pertama\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; tempat pencatatan awal transaksi \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; tempat koreksi akun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e12.\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun yang sebagai sumber pencatatan untuk buku besar pembantu piutang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; penjualan barang secara kredit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penjualan barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pembelian barang secara kredit\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; pembayaran utang sewa gedung\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e13.\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Dalam Neraca sisa sisa perkiraan persediaan barang dagang tertulis Rp \n400.000,00 data penyesuaian per 31 Desember tertulis Rp100.000,00 Jurnal\n \u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/sub\u003eRp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp700.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;  Rp700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e14.\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Di neraca sisa perkiraan perlengkapan Rp250.000,00 data penyesuaian \ndisebutkan bahwa perlengkapan yang terpakai satu tahun Rp150.000,00 \njurnal \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e15.\u0026nbsp;\u0026nbsp;\u0026nbsp;\n Perkiraan beban sewa di neraca sisa per 31 Desember 2001 tertulis \nRp240.000,00. data penyesuaian menjelaskan bahwa sewa tersebut berlaku \u0026nbsp;\n untuk masa satu tahun mulai 1 Mei 2001 penyesuaiannya adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e16.\u0026nbsp;\u0026nbsp;\u0026nbsp; Komponen Harga Pokok Penjualan adalah sebagai berikut ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 45pt; text-align: justify; text-indent: -45pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Biaya Angkut Pembelian, Retur Pembelian, Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Penjualan Kotor, Retur Penjualan, Potongan Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\n d.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian Bersih, Persediaan Barang\n \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dagang Akhir\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Pembelian, Retur Pembelian, Biaya Angkut Pembelian, Potongan Pembelian \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e17.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari data penghitungan harga pokok sederhana diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Harga Pokok Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp720.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp410.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya persediaan awal adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp80.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp230.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp310.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp330.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp390.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e18.\u0026nbsp;\u0026nbsp;\u0026nbsp; Data yang diperlukan untuk menghitung Harga Pokok Penjualan diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 1.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 70.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 40.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 60\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya Harga Pokok Penjualan terhitung ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.390.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 1.910.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.530.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 2.910.000,00 \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 1.590.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e19.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari perhitungan harga pokok terlihat :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 50.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp600.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Jika terhitung Harga Pokok Penjualan Rp2.700.000,00 besarnya Pembelian \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.600.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 2.900.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.500.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 2.700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 2.000.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e20.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dalam Laporan Laba/Rugi suatu perusahaan dagang pada tanggal 31 Desember \u0026nbsp;\u0026nbsp;\u0026nbsp; 2004 ditunjukan data sebagai berikut.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp48.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Harga pokok penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp26.400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 3.800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian umum\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pendapatan lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 950.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pajak penghasilan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.520.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Berdasarkan data tersebut, besarnya laba bersih sebelum pajak adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 14.280.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 17.000.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 16.850.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 17.200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 16.800.000,00\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/6616073145565360752"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/6616073145565360752"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-latihan-akuntansi_08.html","title":"SOAL LATIHAN AKUNTANSI"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-8699111064045829213"},"published":{"$t":"2011-10-08T19:53:00.001-07:00"},"updated":{"$t":"2016-06-12T11:01:49.881-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI SMA"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv class\u003d\"MsoHeading7\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003e\u003cb\u003e\u003cspan style\u003d\"font-size: x-small;\"\u003e\u003cspan lang\u003d\"EN-GB\"\u003eSoal latihan akuntansi SMA dalam bentuk pilihan ganda. AKUNTANSI KELAS XII SMA:\u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cb\u003e\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\"\u003e\u003cspan style\u003d\"font-family: Arial,Helvetica,sans-serif;\"\u003e\u003cu\u003ePilih Jawaban yang Paling Tepat !\u003c/u\u003e\u003c/span\u003e \u003c/span\u003e\u003c/span\u003e\u003c/b\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e1.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang menjadi karakteristik perusahaan dagang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; membeli dari produsen dan menjual langsung pada konsumen\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; tujuannya untuk memperoleh laba maksimum\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; kegiatannya adalah membeli dan menjual barang dan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penghasilannya dari penjualan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sumber pendapatan utamanya dari hasil penjualan barang dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e2.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Syarat jual beli dinyatakan dengan FOB \u003ci\u003eShipping Point\u003c/i\u003e, artinya bahwa biaya angkut \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; barang ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; sampai gudang penjual ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sejak gudang penjual sampai gudang pembeli ditanggung pembeli\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; sejak gudang pembeli sampai gudang penjual ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; sampai gudang pembeli ditanggung penjual\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e3.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Menjual barang dagangan Rp500.000,00 dengan syarat \u003csup\u003e2\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e60 \u003c/sub\u003edalam jurnal di analisis ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp490.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Potongan Penjualan Rp10.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Usaha Rp500.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan Rp500.000,00 (K)\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e4.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Diterima kembali barang dagang dari toko Mirah Delima, Tegal atas penjualan kepadanya secara kredit tanggal 8 April yang lalu seharga Rp400.000,00 karena \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; beda mutu dengan pesanan. Jurnal umum untuk transaksi tersebut adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Piutang Dagang\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Retur Penjualan dan PH\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e5.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Hasil rekapitulasi jurnal Penjualan adalah …\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b\u0026nbsp;\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; debit akun Piutang Dagang, kredit akun Barang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; debit akun Kas, kredit akun Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; debit akun Penjualan, kredit akun Piutang Dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e6.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tujuan membuat rekapitulasi jurnal khusus antara lain untuk ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; menjumlahkan masing-masing kolom khusus\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; mengetahui laba perusahaan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;c.\u0026nbsp;\u0026nbsp; membandingkan angka jumlah antara kolom khusus dengan kolom serba-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; memeriksa kebenaran apakah jumlah debit sudah sama dengan jumlah \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; membandingkan antara jumlah debit dan jumlah kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e7.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Penjualan dari hasil rekapitulasi Jurnal Penerimaan Kas, akan diposting ke akun ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Penjualan debi\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas debit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Piutang Dagang kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas kredit \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e8.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dibeli barang dagangan Rp750.000,00 dengan syarat \u003csup\u003e3\u003c/sup\u003e/\u003csub\u003e10\u003c/sub\u003e, \u003csup\u003en\u003c/sup\u003e/\u003csub\u003e45\u003c/sub\u003e maka jurnalnya \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Kas Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Utang Dagang Rp750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Barang Dagangan Rp750.000,00 (D)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pembelian Rp750.000,00 (K)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003csub\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp; \u003c/span\u003e\u003c/sub\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e9.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun Utang Dagang pada sisi debit terdapat angka Rp200.000,00.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Angka sejumlah tersebut hasil posting dari rekapitulasi jurnal ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; umum atas transaksi retur penjualan kredit\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Penerimaan kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pengeluaran kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e10.\u0026nbsp;\u0026nbsp;\u0026nbsp; Kolom jumlah debet untuk jurnal pengeluaran kas dapat terdiri atas kolom ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Kas\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Kas dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Kas dan Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Pembelian, Utang Dagang dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Kas, Pembelian dan Serba-serbi\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e11.\u0026nbsp;\u0026nbsp;\u0026nbsp; Yang merupakan fungsi buku besar utama adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; mengikhtisarkan pengaruh transaksi terhasap perubahan harta, utang, dan modal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;  b.\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; sebagai buku kedua\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; sebagai buku pertama\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; tempat pencatatan awal transaksi \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; tempat koreksi akun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e12.\u0026nbsp;\u0026nbsp;\u0026nbsp; Akun yang sebagai sumber pencatatan untuk buku besar pembantu piutang adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; penjualan barang secara kredit\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; penjualan barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; pembelian barang secara tunai\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; pembelian barang secara kredit\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; pembayaran utang sewa gedung\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e13.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dalam Neraca sisa sisa perkiraan persediaan barang dagang tertulis Rp 400.000,00 data penyesuaian per 31 Desember tertulis Rp100.000,00 Jurnal \u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/sub\u003eRp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR\u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Persedian Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp300.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagangan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp700.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Ikhtisar\u0026nbsp; \u003csup\u003eL\u003c/sup\u003e/\u003csub\u003eR \u003c/sub\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;-\u0026nbsp;  Rp700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e14.\u0026nbsp;\u0026nbsp;\u0026nbsp; Di neraca sisa perkiraan perlengkapan Rp250.000,00 data penyesuaian disebutkan bahwa perlengkapan yang terpakai satu tahun Rp150.000,00 jurnal \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; penyesuaiannya ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp250.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Beban perlengkapan \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Beban perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Perlengkapan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e15.\u0026nbsp;\u0026nbsp;\u0026nbsp; Perkiraan beban sewa di neraca sisa per 31 Desember 2001 tertulis Rp240.000,00. data penyesuaian menjelaskan bahwa sewa tersebut berlaku \u0026nbsp; untuk masa satu tahun mulai 1 Mei 2001 penyesuaiannya adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 240.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 80.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Sewa dibayar dimuka\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000.00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; - \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; -\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp160.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e16.\u0026nbsp;\u0026nbsp;\u0026nbsp; Komponen Harga Pokok Penjualan adalah sebagai berikut ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 45pt; text-align: justify; text-indent: -45pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian, Biaya Angkut Pembelian, Retur Pembelian, Potongan Pembelian\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Penjualan Kotor, Retur Penjualan, Potongan Penjualan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Persediaan Barang Dagang Awal, Pembelian Bersih, Persediaan Barang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Dagang Akhir\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Pembelian, Retur Pembelian, Biaya Angkut Pembelian, Potongan Pembelian \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e17.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari data penghitungan harga pokok sederhana diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Harga Pokok Penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp720.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp410.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya persediaan awal adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp80.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp230.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp310.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp330.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp390.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e18.\u0026nbsp;\u0026nbsp;\u0026nbsp; Data yang diperlukan untuk menghitung Harga Pokok Penjualan diketahui :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp 1.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 70.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 40.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 60\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Besarnya Harga Pokok Penjualan terhitung ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.390.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 1.910.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.530.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp; 2.910.000,00 \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 1.590.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e19.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dari perhitungan harga pokok terlihat :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 1)\u0026nbsp;\u0026nbsp; Persediaan awal\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 2)\u0026nbsp;\u0026nbsp; Beban angkut pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp100.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 3)\u0026nbsp;\u0026nbsp; Retur dan PH pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp150.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4)\u0026nbsp;\u0026nbsp; Potongan pembelian\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 50.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 5)\u0026nbsp;\u0026nbsp; Persediaan akhir\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp600.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Jika terhitung Harga Pokok Penjualan Rp2.700.000,00 besarnya Pembelian \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 1.600.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 2.900.000,00\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 1.500.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 2.700.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 2.000.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"margin-left: 27pt; text-align: justify; text-indent: -27pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e20.\u0026nbsp;\u0026nbsp;\u0026nbsp; Dalam Laporan Laba/Rugi suatu perusahaan dagang pada tanggal 31 Desember \u0026nbsp;\u0026nbsp;\u0026nbsp; 2004 ditunjukan data sebagai berikut.\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Penjualan bersih\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp48.750.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Harga pokok penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp26.400.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian penjualan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 3.800.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Total beban bagian umum\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.500.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pendapatan lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 950.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Beban lain-lain\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Pajak penghasilan\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Rp\u0026nbsp; 2.520.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Berdasarkan data tersebut, besarnya laba bersih sebelum pajak adalah ….\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; a.\u0026nbsp;\u0026nbsp; Rp 14.280.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; d.\u0026nbsp;\u0026nbsp; Rp. 17.000.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; b.\u0026nbsp;\u0026nbsp; Rp 16.850.000,00\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; e.\u0026nbsp;\u0026nbsp; Rp. 17.200.000,00\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan lang\u003d\"EN-GB\" style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; c.\u0026nbsp;\u0026nbsp; Rp 16.800.000,00\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003cbr /\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8699111064045829213"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8699111064045829213"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-latihan-akuntansi.html","title":"SOAL AKUNTANSI SMA"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]},{"id":{"$t":"tag:blogger.com,1999:blog-6545938671810621732.post-8171323384728844357"},"published":{"$t":"2011-10-08T19:50:00.004-07:00"},"updated":{"$t":"2016-06-12T11:04:42.287-07:00"},"category":[{"scheme":"http://www.blogger.com/atom/ns#","term":"AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL AKUNTANSI"},{"scheme":"http://www.blogger.com/atom/ns#","term":"SOAL EKONOMI XI"}],"title":{"type":"text","$t":"SOAL AKUNTANSI KELAS XI (JURNAL UMUM \u0026 BUKU BESAR)"},"content":{"type":"html","$t":"\u003cdiv dir\u003d\"ltr\" style\u003d\"text-align: left;\" trbidi\u003d\"on\"\u003e\n\u003cdiv align\u003d\"center\" class\u003d\"MsoNormal\" style\u003d\"color: black; text-align: center;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003cspan style\u003d\"font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003eSOAL AKUNTANSI JURNAL UMUM DAN BUKU BESAR\u003c/span\u003e\u003c/b\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv class\u003d\"MsoNormal\" style\u003d\"color: black;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cbr /\u003e\n\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; text-align: justify;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003eTn. Badrun mendirikan usaha jasa Bengkel Motor \u0026nbsp;“ANTI MACET”. Berikut transaksi yang terjadi selama bulan Mei 2009 :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e01 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tn. Badrun memulai usaha dengan menyetor modal ke kas perusahaan sebesar Rp. 20.000.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e03 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Membeli peralatan bengkel seharga Rp.7.000.000,- kepada Toko ACI dibayar per kas Rp.3.000.000,- dan sisanya kemudian. (Faktur penjualan No. 015).\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e05 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Membeli perlengkapan kantor sebesar Rp.800.000,- secara tunai (Nota penjualan No. 029)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e07 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Membayar sewa bengkel untuk bulan Mei sebesar Rp.300.000,- (Kuitansi No. 002/UK)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e11 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Menerima uang jasa perbaikan dari pelanggan sebesar Rp.1.500.000,-(bukti jurnal No. 002/UM)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e13 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Membayar kepada Toko UCI sisa pembelian peralatan sebesar Rp.4.000.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e15 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Membayar biaya listrik, air dan telepon sebesar Rp. 100.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e20 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Memberikan faktur kepada para pelanggan atas servis yang telah diberikan senilai Rp.3.000.000,- (faktur No. 003/UM)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e25 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Membayar gaji karyawan sebesar Rp. 1.200.000,- (Kuitansi No. 003/UM)\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e28 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; Tn Badrun mengambil uang untuk kepentingan pribadi sebesar Rp.500.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black; font-family: \u0026quot;arial\u0026quot; , \u0026quot;sans-serif\u0026quot;;\"\u003e30 Mei\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;Diterima tagihan dari pelanggan atas jasa yang telah diberikan senilai Rp.3.000.000,-\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"margin: 0cm 0cm 0.0001pt 70.9pt; text-indent: -70.9pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003eAkun-akun yang dipergunakan adalah :\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e111 \u0026nbsp;Kas...........................................................\u0026nbsp;\u0026nbsp; 10 baris\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e112 \u0026nbsp;Piutang dagang \u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e113 \u0026nbsp;Perlengkapan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e115 \u0026nbsp;Peralatan\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e211 \u0026nbsp;Utang dagang\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e311 \u0026nbsp;Modal Tn. Badrun\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e321 \u0026nbsp;Prive Tn. Badrun\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; 4 baris\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e411 \u0026nbsp;Pendapatan jasa\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e511 \u0026nbsp;Beban gaji\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e512 \u0026nbsp;Beban air, listrik dan telepon\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e513 \u0026nbsp;Beban sewa\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cb\u003e\u003ci\u003e\u003cspan style\u003d\"color: black;\"\u003eCatatlah transaksi tersebut ke dalam :\u003c/span\u003e\u003c/i\u003e\u003c/b\u003e\u003cspan style\u003d\"color: black;\"\u003e\u003c/span\u003e\u003c/span\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cbr /\u003e\u003c/div\u003e\n\u003cdiv style\u003d\"font-family: Arial,Helvetica,sans-serif; margin: 0cm 0cm 0.0001pt;\"\u003e\n\u003cspan style\u003d\"font-size: small;\"\u003e\u003cspan style\u003d\"color: black;\"\u003e\u003cb\u003eJURNAL UMUM dan BUKU BESAR\u003c/b\u003e\u003c/span\u003e\u003c/span\u003e\u003cbr /\u003e\n\u003c/div\u003e\n\u003c/div\u003e\n"},"link":[{"rel":"edit","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8171323384728844357"},{"rel":"self","type":"application/atom+xml","href":"https://www.blogger.com/feeds/6545938671810621732/posts/default/8171323384728844357"},{"rel":"alternate","type":"text/html","href":"https://www.ekonomi-holic.com/2011/10/soal-akuntansi-kelas-xi-jurnal-umum.html","title":"SOAL AKUNTANSI KELAS XI (JURNAL UMUM \u0026 BUKU BESAR)"}],"author":[{"name":{"$t":"EKONOMI HOLIC"},"email":{"$t":"noreply@blogger.com"},"gd$image":{"rel":"http://schemas.google.com/g/2005#thumbnail","width":"35","height":"35","src":"//www.blogger.com/img/blogger_logo_round_35.png"}}]}]}});