Transaksi metode periodik dan perpetual

Dalam menjurnal transaksi – transaksi yang ada, kedua metode ini memiliki beberapa perbedaan. Umum nya, kalau Perpetual , untuk transaksi barang dagang memakai akun merchandise inventory, sedangkan periodic memakai akun biasanya, seperti purchase, sales, etc.

Contoh soal :

 June      5. Purchased Rp.30.000.000 of
                  merchandise on account, ter
                  ms 2/10, n/30
               8. Returned merchandise perc
                   hased on account on June 5,
                   Rp. 500.000
              15. Paid for purchase of June
                    5, less return of Rp 500.00
                    0 and discount of Rp 590.0
                    00
              18. Sold merchandise on accou
                    nt, Rp 12.500.000, 1/10, n /
                    30. The cost of merchandis
                    e sold was Rp 9000.000
              21. Received merchandise retu
                    rned on account, Rp 4000.
                    000. COMS was Rp 2800.0
                    00
              22. Purchased merchandise Rp.
                    15.000.000, terms FOB shi
                    pping point, 2/15 , n/30, wi
                    th with prepaid transportati
                    on charges of Rp 750.000
                    added to invoice
              28. Received Rp 8.415.000 as
                    payment on account from J
                    une 18 sale less return of j
                    une 21 and less discount of
                    Rp 85.000
              29. Received Rp 19.600.000
                    from cash sales. COMS
                    Rp 13.800.000

Jawaban :

Periodic and perpetual system