Berikut terdapat contoh beberapa kartu/ dokumen
yang dibutuhkan ketika kita menyelesaikan siklus akuntansi perusahaan
manufaktur :
a.
Kartu Harga Pokok Produk
CV. XXX
|
||||||
KARTU HARGA POKOK
|
No.Pesanan
:
|
|||||
Tgl.
Pesanan :
|
||||||
Tgl.
Selesai :
|
||||||
Tanggal
|
Keterangan
|
Biaya Produksi
|
Jumlah (Rp)
|
|||
Biaya Bahan Baku (Rp)
|
Biaya Tenaga Kerja (Rp)
|
BOP Dibebankan (Rp)
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
b.
Jurnal Umum & Jurnal Penyesuaian
Tanggal
|
Nomor Bukti
|
Akun
|
No. Akun
|
Debet
|
Kredit
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
c.
Kartu Hutang
Kartu Hutang
|
Nama Kreditor :
|
||||
No. Rekening :
|
|||||
Tanggal
|
No. Bukti
|
Keterangan
|
Mutasi
|
Saldo
|
|
Debet
|
Kredit
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
d.
Kartu Piutang
Kartu Piutang
|
Nama Debitor :
|
||||
No. Rekening :
|
|||||
Tanggal
|
No. Bukti
|
Keterangan
|
Mutasi
|
Saldo
|
|
Debet
|
Kredit
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
e.
Jurnal Pembelian
Tanggal
|
No. Faktur
|
Dibeli dari
|
Debet
|
Kredit
|
|||
Sediaan Bahan Baku
|
Lain-Lain
|
Hutang Dagang
|
|||||
Akun
|
No.
|
Jumlah
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
f.
Jurnal Pemakaian Bahan Baku
Tanggal
|
Nomor BPPBG
|
Keterangan
|
No. Pekerjaan
|
Debet
|
Kredit
|
|
BDP Biaya Bahan Baku
|
Sediaan Bahan Baku
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
g.
Jurnal Penjualan
Tanggal
|
No. Faktur
|
Dijual kepada
|
Debet
|
Kredit
|
|||
Piutang Dagang
|
Harga Pokok Penjualan
|
Penjualan
|
Sediaan Produk Jadi
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
h. Jurnal
Penerimaan Kas
Tanggal
|
No. Bukti
|
Diterima dari
|
Debet
|
Kredit
|
||||||
Kas
|
Lain-Lain
|
Piutang Dagang
|
Lain-Lain
|
|||||||
Akun
|
No.
|
Jumlah
|
Akun
|
No.
|
Jumlah
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
i.
Jurnal Pengeluaran Kas
Tanggal
|
No. Bukti
|
Dibayar untuk
|
Debet
|
Kredit
|
|||
Hutang Dagang
|
Lain-Lain
|
Kas
|
|||||
Akun
|
No.
|
Jumlah
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
j.
Kartu Sediaan Bahan Baku
CV. XXXXXXX
|
||||||||||
KARTU SEDIAAN
|
Jenis Bahan :
|
|||||||||
Satuan :
|
||||||||||
Metode :
|
||||||||||
Tanggal
|
Pembelian
|
Pemakaian
|
Saldo
|
|||||||
Unit
|
Satuan Harga (Rp)
|
Jumlah (Rp)
|
Unit
|
Satuan Harga (Rp)
|
Jumlah (Rp)
|
Unit
|
Satuan Harga (Rp)
|
Jumlah (Rp)
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tidak ada komentar:
Posting Komentar