  <!--<head>
<link href='https://www.blogger.com/dyn-css/authorization.css?targetBlogID=1468098988090341979&zx=81aff553-509a-426b-80a0-87435c3511e6' media='none' onload='if(media!='all')media='all'' rel='stylesheet'/><noscript><link href='https://www.blogger.com/dyn-css/authorization.css?targetBlogID=1468098988090341979&zx=81aff553-509a-426b-80a0-87435c3511e6' rel='stylesheet'/></noscript>
<meta name='google-adsense-platform-account' content='ca-host-pub-1556223355139109'/>
<meta name='google-adsense-platform-domain' content='blogspot.com'/>

<!-- data-ad-client=ca-pub-5750253319527499 -->

</head>-->

Jurnal Penjualan

Beranda » Dasar-Dasar Akuntansi » Jurnal Penjualan

c. Pencatatan Transaksi ke dalam Jurnal Penjualan

Jurnal penjualan (Sales Journal) berfungsi sebagai tempat mencatat transaksi penjualan barang dagangan atau jasa yang dilakukan dengan pembayaran kredit. Sumber pencatatan buku tersebut adalah faktur penjualan. Bentuk buku jurnal penjualan biasanya disesuaikan dengan data mengenai penjualan yang diperlukan. Jurnal penjualan bisa dibuat sebagai berikut:

Dalam perusahaan yang memerlukan data mengenai hutang PPN tiap terjadi transaksi penjualan, buku jurnal penjual bisa dibuat dalam bentuk sebagai berikut:

Contoh Soal Jurnal Penjualan

Des 5 : Dijual barang dagangan secara kredit kepada toko Melati sebesar Rp 400.000,00 syarat 5/10, n/30 faktur no: 001

16 : Dijual barang dagangan secara kredit kepada toko Mawar sebesar Rp 750.000,00 syarat 5/10, n/30 faktur no: 002

19 : Dijual barang dagangan secara kredit kepada toko Melati sebesar Rp 800.000,00

syarat 5/10, n/30 faktur no: 003

28 : Dijual barang dagangan secara kredit kepada toko Kenanga sebesar Rp 800.000,00 syarat 5/10, n/30 faktur no: 004

30 : Dijual barang dagangan secara kredit kepada toko Mawar sebesar Rp 900.000,00 syarat 5/10, n/30 faktur no: 005

TOKO JELITA

JURNAL PENJUALAN

Artikel Terkait Dasar-Dasar Akuntansi

Dasar-Dasar Akuntansi

Oleh Unknown Pada 4:22 AM Tanpa komentar

0 komentar untuk Jurnal Penjualan

Emoticon Emoticon

Persyaratan Persyaratan

<!--
<script type="text/javascript" src="https://www.blogger.com/static/v1/widgets/4126374771-widgets.js"></script>
<script type='text/javascript'>
window['__wavt'] = 'AOuZoY4m_tPuZfRGeZshSAb921_VH3f8NA:1739295042668';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d1468098988090341979','//rendiokviyanto.blogspot.com/2013/11/jurnal-penjualan.html','1468098988090341979');
_WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '1468098988090341979', 'title': 'RENDI OKVIYANTO', 'url': 'https://rendiokviyanto.blogspot.com/2013/11/jurnal-penjualan.html', 'canonicalUrl': 'http://rendiokviyanto.blogspot.com/2013/11/jurnal-penjualan.html', 'homepageUrl': 'https://rendiokviyanto.blogspot.com/', 'searchUrl': 'https://rendiokviyanto.blogspot.com/search', 'canonicalHomepageUrl': 'http://rendiokviyanto.blogspot.com/', 'blogspotFaviconUrl': 'https://rendiokviyanto.blogspot.com/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': false, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': '', 'encoding': 'UTF-8', 'locale': 'en', 'localeUnderscoreDelimited': 'en', 'languageDirection': 'ltr', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22RENDI OKVIYANTO - Atom\x22 href\x3d\x22https://rendiokviyanto.blogspot.com/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22RENDI OKVIYANTO - RSS\x22 href\x3d\x22https://rendiokviyanto.blogspot.com/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22RENDI OKVIYANTO - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/1468098988090341979/posts/default\x22 /\x3e\n\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22RENDI OKVIYANTO - Atom\x22 href\x3d\x22https://rendiokviyanto.blogspot.com/feeds/4366768734593109107/comments/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-5750253319527499', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': false, 'adsenseAutoAds': false, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/fd9d3a13f0f44119', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': 'Get link', 'key': 'link', 'shareMessage': 'Get link', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': 'Share to Facebook', 'target': 'facebook'}, {'name': 'BlogThis!', 'key': 'blogThis', 'shareMessage': 'BlogThis!', 'target': 'blog'}, {'name': 'X', 'key': 'twitter', 'shareMessage': 'Share to X', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': 'Share to Pinterest', 'target': 'pinterest'}, {'name': 'Email', 'key': 'email', 'shareMessage': 'Email', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27en\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': false, 'jumpLinkMessage': 'Read more', 'pageType': 'item', 'postId': '4366768734593109107', 'postImageThumbnailUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj9ZFvv6e5FVC50KohPvcWnaL3ueh_iPN2K7eqwDpx8-FE0Mk8PKb3k3oRF9Q2-EFBpLFwOeTLd4Aht4NDVRzJpX4Fegk8Le6Bi5DvLK9OQA2KAe4RbBMtoiBXrl2VaEGIn3jVggRdP7pU/s72-c/penjualan+2.JPG', 'postImageUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj9ZFvv6e5FVC50KohPvcWnaL3ueh_iPN2K7eqwDpx8-FE0Mk8PKb3k3oRF9Q2-EFBpLFwOeTLd4Aht4NDVRzJpX4Fegk8Le6Bi5DvLK9OQA2KAe4RbBMtoiBXrl2VaEGIn3jVggRdP7pU/s1600/penjualan+2.JPG', 'pageName': 'Jurnal Penjualan', 'pageTitle': 'RENDI OKVIYANTO: Jurnal Penjualan'}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': 'Edit', 'linkCopiedToClipboard': 'Link copied to clipboard!', 'ok': 'Ok', 'postLink': 'Post Link'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': 'Custom', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': 'Jurnal Penjualan', 'description': '   c.   Pencatatan Transaksi ke dalam Jurnal Penjualan      \xa0\xa0\xa0\xa0\xa0\xa0\xa0\xa0\xa0\xa0\xa0 Jurnal penjualan ( Sales Journal )  berfungsi sebagai tempat mencata...', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj9ZFvv6e5FVC50KohPvcWnaL3ueh_iPN2K7eqwDpx8-FE0Mk8PKb3k3oRF9Q2-EFBpLFwOeTLd4Aht4NDVRzJpX4Fegk8Le6Bi5DvLK9OQA2KAe4RbBMtoiBXrl2VaEGIn3jVggRdP7pU/s1600/penjualan+2.JPG', 'url': 'https://rendiokviyanto.blogspot.com/2013/11/jurnal-penjualan.html', 'type': 'item', 'isSingleItem': true, 'isMultipleItems': false, 'isError': false, 'isPage': false, 'isPost': true, 'isHomepage': false, 'isArchive': false, 'isLabelSearch': false, 'postId': 4366768734593109107}}, {'name': 'widgets', 'data': [{'title': 'RENDI OKVIYANTO (Header)', 'type': 'Header', 'sectionId': 'Header', 'id': 'Header1'}, {'title': 'Blog Posts', 'type': 'Blog', 'sectionId': 'Postingan', 'id': 'Blog1', 'posts': [{'id': '4366768734593109107', 'title': 'Jurnal Penjualan', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj9ZFvv6e5FVC50KohPvcWnaL3ueh_iPN2K7eqwDpx8-FE0Mk8PKb3k3oRF9Q2-EFBpLFwOeTLd4Aht4NDVRzJpX4Fegk8Le6Bi5DvLK9OQA2KAe4RbBMtoiBXrl2VaEGIn3jVggRdP7pU/s1600/penjualan+2.JPG', 'showInlineAds': false}], 'footerBylines': [{'regionName': 'footer1', 'items': [{'name': 'comments', 'label': 'comments'}, {'name': 'icons', 'label': ''}]}], 'allBylineItems': [{'name': 'comments', 'label': 'comments'}, {'name': 'icons', 'label': ''}]}, {'title': 'Labels', 'type': 'Label', 'sectionId': 'Sidebar', 'id': 'Label3'}, {'title': 'Blog Archive', 'type': 'BlogArchive', 'sectionId': 'Sidebar', 'id': 'BlogArchive1'}, {'title': 'Popular Posts', 'type': 'PopularPosts', 'sectionId': 'Sidebar', 'id': 'PopularPosts2', 'posts': [{'title': 'Jurnal Penerimaan', 'id': '2274041114342099947'}, {'title': 'Jurnal Pengeluaran', 'id': '7668479359456799206'}, {'title': 'Contoh Program Java Sederhana', 'id': '2068812364129691981'}, {'title': 'Jurnal Penjualan', 'id': '4366768734593109107'}, {'title': 'Dasar-Dasar Akuntansi ', 'id': '5188234545192165778'}, {'title': 'Jurnal Pembelian', 'id': '7565206777852008981'}, {'title': 'Bab II Statistika Deskriptif', 'id': '5734669885686945161'}, {'title': 'Bab 1 Penelitian Dan Statistika', 'id': '246541695432016377'}, {'title': 'MATERI DESAIN GRAFIS ', 'id': '7651801493368222583'}, {'title': 'Pengantar Teknologi Informasi', 'id': '6465588187332975757'}]}]}]);
_WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'Header', document.getElementById('Header1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Postingan', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/2751994531-lbx.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle.css'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label3', 'Sidebar', document.getElementById('Label3'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_BlogArchiveView', new _WidgetInfo('BlogArchive1', 'Sidebar', document.getElementById('BlogArchive1'), {'languageDirection': 'ltr', 'loadingMessage': 'Loading\x26hellip;'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts2', 'Sidebar', document.getElementById('PopularPosts2'), {}, 'displayModeFull'));
</script>
</body>-->