Friday, March 27, 2020

BE A NEW COMER ? WHY NOT ?

BE A NEW COMER ? WHY NOT ?

My first blog was about using learning media at March 2012 as one of the task when studied Educational Technology, the subject was Developing Learning Media  by Dr. Pardan Prasetyo, M.Pd, MM. Yes, it was 8 years ago. I wrote on a local blog, named blogdetik.com, and unfortunately, while tracing my old writing on that blog, the blog was no longer exist, it was replaced by other form at January 2018. But I still could find my writing, used as a source by others. several people use it as a source, but I found someone that using my whole writing, WHOLE, I knew it, I knew it was mine. Surprised, but a bit felt relieve, that I could found one of my old writing.

Then, at that time, 2012, after uploaded some writing, got absent, till last November 2019. Me and my colleagues were encouraged by our headmaster to write on our own blog. And, he remind us again to write on our blog during our time WFH - Working from Home. 

So my well-being in this blog - BLOGGER - were begin at November 2019. AS A NEW COMER. Something new is awesome, new experience, new challenge, new horizon. Now my blog is filled mostly about Accounting, as a learning material, "handbook" for students.

I never forbid using hand phone while studying at the class, because many thing I could use through that smart machine. I could asked them to find many source of a subject, give an assignment, no need to write it on the white board, because one question in accounting could take one full board writing. Except to explaining, I still need white board, to make students fully understand. Another thing that could be the advantage of hand phone is, there is calculator, so the student do not have to bring calculator when need it. It's one for many purposes.

Being working at home, now I could take many lesson that I wanted to learn. Google Classroom is one of the lesson. It's not new, but it rarely used by me, because of the coziness of meeting face to face. Even still a new comer in google classroom, google meeting, it's been a pleasure. So being a new comer ?  Why Not?

Friday, 27th March 2020, 20.35



Thursday, March 26, 2020

JURNAL UMUM PERUSAHAAN DAGANG

JURNAL UMUM PERUSAHAAN DAGANG

Jurnal umum pada perusahaan dagang pada umumnya sama dengan jurnal umum pada perusahaan jasa, yang berbeda adalah pada transaksi-transaksi berikut.

A.  METODE FISIK

  1. Pembelian barang dagang secara tunai
Pembelian xxx
Kas xxx

  1. Pembelian barang dagang secara kredit
Pembelian xxx
Utang Dagang xxx

  1. Retur pembelian
Kas/Utang Dagang xxx
Retur pembelian xxx

  1. Penjualan barang dagang secara tunai
Kas xxx
Penjualan xxx

  1. Penjualan barang dagang secara kredit
Piutang dagang xxx
Penjualan xxx

  1. Retur penjualan
Retur penjualan xxx
Kas/Piutang Dagang xxx

  1. Pembayaran utang dagang
Utang dagang xxx
Kas xxx

  1. Penerimaan pembayaran piutang dagang
Kas xxx
Piutang dagang xxx





B.  METODE PERPETUAL

  1. Pembelian barang dagang secara tunai
Persediaan barang dagang xxx
Kas xxx

  1. Pembelian barang dagang secara kredit
Persediaan barang dagang xxx
Utang Dagang xxx

  1. Retur pembelian
Kas/Utang Dagang xxx
Persediaan barang dagang xxx

  1. Penjualan barang dagang secara tunai
Kas xxx
Penjualan xxx
Harga Pokok Penjualan xxx
Persediaan Barang dagang xxx

  1. Penjualan barang dagang secara kredit
Piutang dagang xxx
Penjualan xxx
Harga Pokok Penjualan xxx
Persediaan Barang dagang xxx

  1. Retur penjualan
Retur penjualan xxx
Kas/Piutang Dagang xxx

  1. Pembayaran utang dagang
Utang dagang xxx
Kas xxx

  1. Penerimaan pembayaran piutang dagang
Kas xxx

Piutang dagang xxx