Toko Rembulan membayar gaji karyawan senilai Rp25.000.000,00. Jurnal khusus yang digunakan untuk mencatat transaksi tersebut adalah &hellip;.

Pak Nurdin membeli sejumlah barang dagangan dengan syarat EOM

Rohmat menjual barang dagang kepada Mr.Takoyaki senilai Rp1.000.000,00

Pak Jujun menjual barang dagang dengan syarat 2/15, n/30

Harisman mengembalikan barang dagang kepada Toko Melati karena mengalami kerusakan

Toko Sentosa menerima pengembalian barang yang dijual kepada Bu Susanti

Berikut ini transaksi yang dicatat dalam jurnal penjualan adalah &hellip;.

kolom debit diisi oleh akun utang dan kolom kredit diisi akun pembelian

kolom debit diisi oleh akun pembelian dan kolom kredit diisi oleh utang

kolom debit diisi oleh akun persediaan barang dagang dan kolom kredit diisi oleh kas

kolom debit diisi oleh akun piutang dan kolom kredit diisi akun utang

kolom debit diisi oleh akun utang dan kolom kredit diisi akun piutang

Berikut ini pernyataan yang benar mengenai jurnal pembelian adalah &hellip;.

pembelian&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

kendaraan&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

beban gaji&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

potongan pembelian&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

potongan penjualan&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Berikut ini akun yang berada di sisi kredit jurnal pengeluaran kas adalah &hellip;.&nbsp;<img align="middle" alt="space space" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" data-latex="\;\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAFCAYAAAB4ka1VAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgCAAAApQABc8wLRwAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="8" />&nbsp;

Perhatikan transaksi&nbsp;di UD Ruang Dagang berikut!

<ol>
	<li style="text-align: justify;">UD Ruang Dagang menjual barang dagang kepada Ibu Susi seharga Rp200.000,00 secara kredit.</li>
	<li style="text-align: justify;">Menerima pengembalian barang dagang sejumlah Rp230.000,00.</li>
	<li style="text-align: justify;">Menerima pembayaran sejumlah barang yang telah dijual minggu lalu sebesar Rp300.000,00.</li>
	<li style="text-align: justify;">Menerima pinjaman dari Bank ABC sebesar Rp34.000.000,00.</li>
	<li style="text-align: justify;">Menyetorkan uang sebesar Rp1.200.000,00 sebagai tambahan modal usaha.</li>
</ol>

Transaksi yang dicatat pada jurnal penerimaan kas ditunjukkan oleh nomor &hellip;.

Perhatikan transaksi UD Ruang Dagang pada bulan Februari 2019 berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_wxlenv_9541.PNG" style="width: 300px; height: 150px;" />

Transaksi yang dicatat pada jurnal penjualan terjadi pada tanggal &hellip;.

<img alt="" src="https://core-ruangguru.s3.amazonaws.com/assets/ruang_belajar/questions/q_hbxde86015.PNG" style="width: 300px; height: 52px;" />&nbsp;

<img alt="" src="https://core-ruangguru.s3.amazonaws.com/assets/ruang_belajar/questions/q_zbg6hh3960.PNG" style="width: 300px; height: 52px;" />&nbsp;

<img alt="" src="https://core-ruangguru.s3.amazonaws.com/assets/ruang_belajar/questions/q_fmtqat5232.PNG" style="width: 300px; height: 52px;" />&nbsp;

<img alt="" src="https://core-ruangguru.s3.amazonaws.com/assets/ruang_belajar/questions/q_puyab27106.PNG" style="width: 300px; height: 53px;" />&nbsp;

<img alt="" src="https://core-ruangguru.s3.amazonaws.com/assets/ruang_belajar/questions/q_omsboy8950.PNG" style="width: 300px; height: 52px;" />&nbsp;

Perhatikan transaksi pada UD Ruang Dagang pada bulan Februari 2019 berikut! 
&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_wxlenv_9541.PNG" style="width: 300px; height: 150px;" /> 
&nbsp;

Pencatatan jurnal penerimaan kas yang benar berdasarkan transaksi tersebut adalah &hellip;.&nbsp;

Perhatikan transaksi pada UD Ruang Dagang pada bulan Februari 2019 berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_awp7sv_1061.PNG" style="width: 300px; height: 150px;" />

Pencatatan jurnal penjualan yang benar berdasarkan transaksi tersebut adalah &hellip;.

<img alt="" src="https://core-ruangguru.s3.amazonaws.com/assets/ruang_belajar/questions/q_6xmdqc5297.PNG" style="width: 300px; height: 77px;" />&nbsp;

Perhatikan transaksi pada UD Ruang Dagang pada bulan Februari 2019 berikut!

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_8u6we1_7823.PNG" style="width: 300px; height: 143px;" />

Pencatatan jurnal pembelian yang benar berdasarkan transaksi tersebut adalah &hellip;.

Alfagrosir membuat jurnal pembelian dengan akun piutang (D) dan penjualan (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" width="4" />

Alfagrosir membuat jurnal penjualan dengan akun penjualan (D) dan piutang (K) masing-masing sebesar Rp10.000.000,00

Toko Manis membuat jurnal pengeluaran kas dengan akun pembelian (D) dan kas (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" width="4" />

Toko Manis membuat jurnal pembelian dengan akun pembelian (D) dan utang (K) masing-masing sebesar Rp10.000.000,0<img align="middle" alt="begin mathsize 14px style space end style" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" width="4" />

Alfagrosir membuat jurnal penerimaan kas dengan akun kas (D) dan penjualan (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" width="4" />

Alfagrosir pada tanggal 8 Desember 2020 melakukan penjualan barang dagang kepada Toko Manis sebesar Rp10.000.000,00 dan diterbitkan faktur dengan nomor INV/15/XII/2020. Berikut pernyataan yang tepat &hellip;.&nbsp;<img align="middle" alt="begin mathsize 14px style space end style" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" data-latex="\style{font-size:14px}\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" width="4" />

A1, B2, C3, dan D4<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

A1, B4, C2, dan D3<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

A2, B3, C4, dan D1<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

A3, B4, C1, dan D2<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

A4, B1, C2, dan D3<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Perhatikan matriks antara jenis jurnal khusus dan transaksi yang dicatat berikut!

 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_owbmck_4415.PNG" style="width: 300px; height: 118px;" /> 
&nbsp;

Matriks yang tepat antara jenis jurnal khusus dan transaksinya ditunjukkan oleh nomor &hellip;.<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" data-latex="\style{font-size:14px}\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

1, 3, dan 5<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

1, 2, dan 3<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

2, 4, dan 6<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

3, 4, dan 5<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

4, 5, dan 6<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Perhatikan karakteristik antara jurnal umum dan jurnal khusus berikut! 
&nbsp;

<ol>
	<li style="text-align: justify;">Mencatat semua jenis transaksi</li>
	<li style="text-align: justify;">Memiliki bentuk yang berlajur-lajur</li>
	<li style="text-align: justify;">Berbentuk hanya terdiri dari dua lajur</li>
	<li style="text-align: justify;">Digunakan untuk mencatat transaksi sejenis yang sering terjadi</li>
	<li style="text-align: justify;">Tidak menciptakan pengendalian intern karena pencatatan dilakukan oleh satu orang</li>
	<li style="text-align: justify;">Pencatatan dapat dilakukan oleh banyak orang, sehingga menciptakan pengendalian intern</li>
</ol>

 
Karakteristik jurnal khusus pada perusahaan dagang ditunjukkan oleh nomor &hellip;.<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" data-latex="\style{font-size:14px}\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Alfagrosir membuat jurnal penjualan dengan akun piutang (D) dan penjualan (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Alfagrosir membuat jurnal pembelian dengan akun pembelian (D) dan utang (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Toko Laris membuat jurnal pengeluaran kas dengan akun pembelian (D) dan kas (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Toko Laris membuat jurnal penjualan dengan akun piutang (D) dan penjualan (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Alfagrosir membuat jurnal penerimaan kas dengan akun kas (D) dan penjualan (K) masing-masing sebesar Rp10.000.000,00<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

Alfagrosir pada tanggal 8 Desember 2020 melakukan penjualan barang dagang kepada Toko Laris sebesar Rp10.000.000,00 dan diterbitkan faktur dengan nomor INV/15/XII/2020. Berikut pernyataan yang tepat &hellip;.<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-latex="\style{font-size:14px}\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

&nbsp;<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_53fyyz_624.PNG" style="width: 250px; height: 70px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_fdw8sz_3003.PNG" style="width: 250px; height: 71px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_fe0qhz_8108.PNG" style="width: 250px; height: 71px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_qtdvjp_5357.PNG" style="width: 250px; height: 71px;" />&nbsp;

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_bfqajo_3370.PNG" style="width: 250px; height: 68px;" />&nbsp;

Perhatikan bukti transaksi berikut!

 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_8gxifj_5242.PNG" style="width: 300px; height: 172px;" /> 
&nbsp;

Apabila PT. Bina Bakti membayar pada tanggal 30 November 2020, maka pencatatan pada jurnal khusus bagi PT. Bina Bakti yang tepat adalah &hellip;.<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" data-latex="\style{font-size:14px}\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />

<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_4rc8pv_6588.png" style="width: 300px; height: 79px;" />&nbsp;

Perhatikan bukti transaksi berikut!

 
<img alt="" src="https://imgix2.ruangguru.com/assets/miscellaneous/png_ncyzni_3511.png" style="width: 300px; height: 171px;" />&nbsp; 
 
Apabila PT. Bina Bakti membayar pada tanggal 30 Oktober&nbsp;2020, maka pencatatan pada jurnal khusus bagi PT. Nusantara Sakti yang tepat adalah &hellip;.<img align="middle" alt="begin mathsize 14px style space end style" class="Wirisformula" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mstyle mathsize=¨14px¨»«mo»§#160;«/mo»«/mstyle»«/math»" data-latex="\style{font-size:14px}\;" height="5" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAFCAYAAABirU3bAAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKABAAAAVQAB8vOvGAAAAG90RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bXN0eWxlIG1hdGhzaXplPSIxNHB4Ij48bW8+JiN4QTA7PC9tbz48L21zdHlsZT48L21hdGg+EzxlwgAAAABJRU5ErkJggg==" style="max-width: none; vertical-align: -1px;" width="4" />