Professional Documents
Culture Documents
Tanggal
Sep
27
Sep
29
Okt
Okt
Okt
18
Okt
25
Nov
Nov
Nov
Nov
15
Nov
20
Nov
22
Nov
25
Nov
28
Des
12
Des
15
Des
19
Des
28
Nama Rekening
Kas
Perlengkapan Usaha
Tanah
Bangunan
Modal
Biaya Bahan kue & Catering
Kas
Kas
Pendapatan Usaha
Biaya Listrik & Telpon
Kas
Biaya Iklan
Kas
Kas
Pendapatan Sewa
Piutang Usaha
Kas
Pendapatan Usaha
Biaya Listrik & Telpon
Kas
Kas
Piutang Usaha
Kendaraan
Kas
Hutang Usaha
Kas
Piutang Usaha
Pendapatan Usaha
Kas
Piutang Usaha
Piutang Lain Lain
Kas
Biaya Gaji
Kas
Biaya Listrik & Telpon
Kas
Hutang Usaha
Kas
Piutang Usaha
Pendapatan Usaha
Biaya Gaji
Kas
Jumlah
Nomor
Rekening
1.1.1.1
1.1.4.1
1.3.1.1
1.3.2.1
3.1.0.0
5.1.0.0
1.1.1.1
1.1.1.1
4.1.0.0
5.1.0.1
1.1.1.1
5.1.0.2
1.1.1.1
1.1.1.1
4.1.0.1
1.1.2.1
1.1.1.1
4.1.0.0
5.1.0.1
1.1.1.1
1.1.1.1
1.1.2.1
1.3.1.3
1.1.1.1
2.1.1.1
1.1.1.1
1.1.2.1
4.1.0.0
1.1.1.1
1.1.2.1
1.1.3.1
1.1.1.1
1.1.1.1
5.1.0.3
5.1.0.2
1.1.1.1
2.1.1.1
1.1.1.1
1.1.2.1
1.1.1.1
1.1.1.1
5.1.0.3
Jumlah
Debet
Kredit
30,000,000
1,500,000
150,000,000
275,000,000
2,500,000
5,000,000
2,000,000
1,000,000
6,000,000
3,500,000
1,000,000
2,800,000
3,500,000
60,000,000
5,000,000
40,000,000
40,000,000
8,000,000
11,500,000
3,200,000
3,500,000
2,500,000
15,500,000
-
456,500,000
2,500,000
5,000,000
2,000,000
1,000,000
673,000,000
673,000,000
6,000,000
4,500,000
2,800,000
3,500,000
10,000,000
50,000,000
45,000,000
40,000,000
8,000,000
11,500,000
3,200,000
3,500,000
2,500,000
15,500,000
Modal awal
Penghasilan
Pendapatan Sewa
Pendapatan Usaha
Pelunasan Piutang
Penghasilan
Pelunasan Piutang
No.Rek. 1.1.1.1
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
30,000,000
5,000,000
6,000,000
1,000,000
3,500,000
5,000,000
40,000,000
Jumlah
Rp.
Saldo Normal
Rp.
2. Buku Besar Perlengkapan Usaha
Rp.
27/9 Modal awal
Saldo Normal
Rp.
3. Buku Besar Tanah
90,500,000
30,000,000
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
2,500,000
2,000,000
1,500,000
2,800,000
10,000,000
8,000,000
11,500,000
3,200,000
3,500,000
15,500,000
60,500,000
No. rek : 1.1.4.1
Rp.
Rp.
Rp.
Rp.
4/10
2/11
20/11
19/12
Rp.
Rp.
Rp.
Rp.
Rp.
Rp.
275,000,000
275,000,000
2,500,000
2,500,000
Mndpt pnghasilan
Mndpt pnghasilan
Mndpt pnghasilan
Mndpt pnghasilan
Jumlah
Saldo Normal
2,000,000
2,800,000
3,200,000
8,000,000
8,000,000
No. rek : 5.1.0.2
1,500,000
1,500,000
27/9
1,500,000
1,500,000
29/9
5/10
18/10
5/11
15/11
25/11
28/11
12/12
15/12
28/12
Rp.
Rp.
Rp.
Rp.
Rp.
3,500,000 29/9
40,000,000 22/11
2,500,000
46,000,000
2,500,000
Rp.
Rp.
60,000,000
60,000,000
Rp.
43,500,000
No. rek : 1.3.3.1
Rp.
3,500,000 15/11
Beli Kendaraan
Saldo Normal
Rp.
8,000,000
8,000,000
11,500,000
15,500,000
27,000,000
27,000,000
Catatan:
Pendpatan Sewa (6,000,000 X 2/12)
Biaya Iklan (1,500,000 X 2/12)
Pendapatan Bunga (8,000,000 X 3%)
depr bangunan (10%x275,000,000) X 3/12
depr Kendaraan (5%x60,000,000) X 2/12
Saldo
Debet
30,000,000
2,500,000
8,000,000
1,500,000
150,000,000
275,000,000
60,000,000
2,500,000
8,000,000
1,500,000
27,000,000
566,000,000
Kredit
46,500,000
456,500,000
57,000,000
6,000,000
566,000,000
Tanggal
Des
31
Des
31
Des
31
Des
31
Des
31
Des
31
Des
31
Des
31
Nama Rekening
Pendapatan sewa
Hutang pendapatan Sewa
(AJP)
Persekot Iklan
Biaya Iklan
(AJP)
Piutang Lain lain
Pendapatan Bunga
(AJP)
Biaya Gaji
Hutang Gaji
(AJP)
Kerugian Piutang
Cad kerugian piutang
(AJP)
Depr Bangunan
Akm depr bangunan
(AJP)
Depr Kendaraan
Akm depr kendaraan
(AJP)
Biy Pemakayan Perlngkapan
Perlengkapan Usaha
(AJP)
JUMLAH
Nomor Rekening
Jumlah
4.1.0.1
2.1.1.1
Debet
5,000,000
-
1.1.5.1
5.1.0.2
1,250,000
-
1,250,000
1.1.3.1
4.1.0.2
20,000
-
20,000
5.1.0.3
2.1.3.1
500,000
-
500,000
5.1.0.4
1.1.2.2
25,000
-
25,000
5.1.0.5
1.3.2.2
6,875,000
-
6,875,000
5.1.0.6
1.3.3.2
500,000
-
500,000
5.1.0.7
1.1.4.1
400,000
-
400,000
14,570,000
14,570,000
Kredit
5,000,000
Neraca Saldo
Debit
Kredit
30000
2500
8000
1500
150000
275000
60000
46500
456500
57000
6000
2500
8000
1500
27000
566000
566000
AJP
Debit
20
5000
500
1250
25
6875
500
400
14,570
Kredit
400
1250
5000
20
500
25
6875
500
14,570
NS disesuaikan
Debit
Kredit
30000
2500
8020
1100
150000
275000
60000
46500
456500
57000
1000
2500
8000
250
27500
5000
1250
20
500
25
25
6875
0
6875
500
500
400
573,920
573,920
Laba Rugi
Debit
Neraca
Kredit
57000
1000
2500
8000
250
27500
25
6875
500
400
46,050
11,970
58,020
20
58,020
Debit
30000
2500
8020
1100
150000
275000
60000
1250
527,870
58,020
527,870
ANGGA 12.1D.25 HAL 4
Kredit
46500
456500
5000
500
25
6875
500
515,900
11,970
527,870
:
:
:
:
57,000,000
1,000,000
20,000 +
58,020,000
+
:
:
47,300,000 10,720,000
:
:
:
456,500,000
11,970,000 +
468,470,000
3. Neraca
Aktiva Lancar :
Kas .......................................................................
:
Piutang usaha ................
: :
:
2,500,000
Cad. Kerugian piut ..
: :
25,000
2,475,000
Piutang lain-lain
Perlengkapan usaha .....
Persekot iklan ....
Total Aktiva Lancar .........................................................
Aktiva Tetap
Tanah .........................................
:
150,000,000
Bangunan ..
:
275,000,000
Akm. Depr. Bangunan .
Kendaraan .
6,875,000
268,125,000
60,000,000
:
:
:
:
268,125,000
-
500,000 59,500,000
59,500,000
Total Aktiva Tetap ..
Total Aktiva ..
Pasiva
Hutang Lancar :
Hutang usaha ..
:
46,500,000
Hutang gaji
:
500,000
Hutang pendapatan usaha
:
5,000,000
Total Hutang lancar..
Modal ..
Total Pasiva ...................................................
Akm. Depr. Kendaraan.
30,000,000
2,475,000
8,020,000
1,100,000
1,250,000 +
42,845,000
-
+
:
:
477,625,000 +
520,470,000
+
:
:
:
52,000,000
468,470,000 +
520,470,000
No Rek
1.1.1.1
1.1.2.1
1.1.2.2
1.1.3.1
1.1.4.1
1.1.5.1
1.3.1.1
1.3.2.1
1.3.2.2
1.3.3.1
1.3.3.2
2.1.1.1
2.1.2.1
2.1.3.1
3.1.0.0
Saldo
Debet
30,000,000
2,500,000
8,020,000
1,100,000
1,250,000
150,000,000
275,000,000
60,000,000
527,870,000
Kredit
25,000
6,875,000
500,000
46,500,000
5,000,000
500,000
468,470,000
527,870,000
3. Jurnal Pembalik
a. Jurnal untuk membalik AJP Pendapatan Bunga Yang Masih Harus Diterima
Pendapatan bunga
Rp.
20,000
Piutang bunga
Rp.
20,000
b. Jurnal untuk membalik AJP Biaya gaji Yang Masih Harus Dibayar
Hutang gaji
Rp.
500,000
Biaya gaji
Rp.
500,000