{"id":331,"date":"2020-07-09T10:14:14","date_gmt":"2020-07-09T03:14:14","guid":{"rendered":"http:\/\/materi.smkn43jkt.sch.id\/?p=331"},"modified":"2020-07-12T16:10:19","modified_gmt":"2020-07-12T09:10:19","slug":"pencatatan-penjualan-secara-kredit-dengan-wesel-dan-angsuran","status":"publish","type":"post","link":"http:\/\/materi.smkn43jkt.sch.id\/?p=331","title":{"rendered":"Pencatatan penjualan secara kredit, dengan wesel dan Angsuran"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"#VIDEO PEMBELAJARAN - Transaksi Penjualan - Ekonomi \/ Akuntansi\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/C2j8Vlv_L5I?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p>\n<p><span style=\"font-size: 18pt\"><strong>A. Materi Pembelajaran<\/strong><\/span><\/p>\n<p>Mencatat transaksi penjualan secara kredit, dengan wesel dan secara angsuran:<\/p>\n<h4 style=\"padding-left: 40px\">1. Penjualan secara kredit<\/h4>\n<p><strong>Contoh<\/strong> : PD Bekasi Jaya pada tanggal 10 Maret 2020 menjual kepada toko Surya 5 buah TV 40&#8243;\u00a0 merk Panasonic @ Rp 5.500.000,- dan 8 buah Mini Compo Panasonic @ Rp 1.100.000,- (termasuk PPN)<\/p>\n<p><strong>Jurnal :<\/strong><\/p>\n<p>Piutang Dagang\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 6.600.000,-<\/p>\n<p>Penjualan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 6.000.000,-<\/p>\n<p>PPN Outcome\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp\u00a0\u00a0\u00a0 600.000,-<\/p>\n<h4 style=\"padding-left: 40px\">2.\u00a0 Penjualan dengan wesel<\/h4>\n<p><strong>Contoh :<\/strong> Ditarik sebuah wesel 60 hari berbunga 12% setahun atas penjualan barang dagang kepada Ny. Rina<\/p>\n<p>seharga Rp 15.000.000,- faktur no. 12 hari ini<\/p>\n<p><strong>Jurnal :<\/strong><\/p>\n<p>Piutang wesel\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 15.000.000,-<\/p>\n<p>Penjualan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 15.000.000,-<\/p>\n<p style=\"padding-left: 40px\"><strong>3. Penjualan Angsuran<\/strong><\/p>\n<p><strong>Contoh : <\/strong>1 Februari 2020 dijual sebuah Televisi dengan 6 kali angsuran selama 1 tahun. harga tunai televisi tersebut adalah Rp 6.000.000,- harga pokok nya Rp 5.000.000,-. penjualan dilakukan secara angsuran dengan membebankan bunga sebesar 12% pertahun<\/p>\n<p><strong>Jurnal :<\/strong><\/p>\n<p>Piutang Angsuran\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 6.000.000,-<\/p>\n<p>Penjualan Angsuran\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 6.000.000,-<\/p>\n<p><span style=\"font-size: 18pt\"><strong>B. Aktifitas Pembelajaran<\/strong><\/span><\/p>\n<p>Setelah anda membaca materi tentang pencatatan penjualan secara kredit, dengan wesel dan angsuran di pembelajaran 1, coba kerjakan beberapa transaksi\u00a0 dibawah ini yang akan memberikan pemahaman kepada anda mengenai pencatatan penjualan secara kredit, dengan wesel dan angsuran.<\/p>\n<ol>\n<li>Pada tanggal 28 Januari 2020 PT Maju Jaya menjual barang dagangan kepada PT Bangkit seharga Rp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 100.000.000,- PPN 10% syarat pembayaran 2\/10, n\/30 buat jurnalnya<\/li>\n<li>Pada tanggal 28 Januari 2020 PT Maju Jaya menarik wesel tidak berbunga kepada PT Bangkit seharga Rp 110.000.000,- jatuh tempo wesel 30 April 2020. buat jurnalnya<\/li>\n<li>Pada tanggal 1 Maret 2020 PT Maju Jaya menjual sebuah komputer Rp 5.000.000,- yang dijual secara angsuran (6x angsuran) selama setahun., bunga 15% setahun (bunga menurun). Diminta : buat jurnal:<\/li>\n<\/ol>\n<ol>\n<li style=\"list-style-type: none\">\n<ol style=\"list-style-type: lower-alpha\">\n<li>jurnal\u00a0 pada saat penjualan<\/li>\n<li>pada saat menerima angsuran pertama<\/li>\n<li>jurnal penyesuaian (pengakuan bunga per 31 Desember 2020)<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>A. Materi Pembelajaran Mencatat transaksi penjualan secara kredit, dengan wesel dan secara angsuran: 1. Penjualan secara kredit Contoh : PD Bekasi Jaya pada tanggal 10 Maret 2020 menjual kepada toko Surya 5 buah TV 40&#8243;\u00a0 merk Panasonic @ Rp 5.500.000,- dan 8 buah Mini Compo Panasonic @ Rp 1.100.000,- (termasuk PPN) Jurnal : Piutang Dagang\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"_links":{"self":[{"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/331"}],"collection":[{"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=331"}],"version-history":[{"count":5,"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/331\/revisions"}],"predecessor-version":[{"id":711,"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=\/wp\/v2\/posts\/331\/revisions\/711"}],"wp:attachment":[{"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=331"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/materi.smkn43jkt.sch.id\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}