Retail Purchase

Unit rice 10,000.00 Gross Margin

Disc 1 2% 200.00 Selling Price
Disc 2 3% 294.00 PPN Out
Disc 3 1% 95.06 OI Total Selling
Disc 4 0.50% 47.05 OI

Net Purchase 9,363.89

PPN In 936.39
Total Purchase 10,300.27 Cash Out

Jurnal Pembelian
db Purchase 10,000.00
db PPN In 936.39
cr HPP_ Discount 1 (2%) 200.00
cr HPP_ Discount 2 (3%) 294.00
cr HPP_ Discount 3 (1%) 95.06
cr HPP_ Discount 4 (0.5%) 47.05
cr Account Payable 10,300

Jurnal Pengakuan OI
db HPP_ Discount 3 (1%) 95.06
db HPP_ Discount 4 (0.5%) 47.05
db PPh 23_OI 1 1.90
db PPh 23_OI 2 0.19
db Account Receivable 12.12
cr OI_1 95.06
cr PPN Out 9.51
cr OI_2 47.05
cr PPN Out 4.71

Saat Penerimaan pembayaran Piutang dari Supplier atas PPN Out - PPh 21 Other Income
db Bank 12.12
cr Account Receivable 12.12

Saat Penjualan
db Bank/Cash 10,909.02 --> asumsi penjualan tunai
cr Selling 9,917.29
cr PPN Out 991.73

Pengakuan inventory berkurang saat penjualan

db HPP_Penjualan 9,363.89 5.91%
cr Inventory_out 9,363.89

Closing PPN
db PPN Out 991.73
cr SPM-Credit 991.73
 db SPM-Debet 936.39
cr PPN In 936.39

db SPM-Credit 936.39 Pilih angka terkecil

cr SPM-Debet 936.39

Saat Pembayaran PPN

db SPM-Credit 55.34
cr Bank 55.34
 5.91%
9,917.29 GM dari Net Purchase exc. PPN
991.73
10,909.02