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HIJRIYAH SYAM

JURNAL UMUM
TGL
URAIAN
01/07/2012 Kas
Modal
Perlengkapan
Modal
Peralatan
Modal
Gedung
Modal
Tanah
Modal
Komputer
Modal
02/07/2012 Buku Panduan
Utang Usaha
03/07/2012 Biaya Iklan Radio dibayar dimuka
Kas
04/07/2012 Biaya Cetak Browsur
Kas
05/07/2012 Pendapatan Warnet
Kas
06/07/2012 Biaya Operator
Kas
Pendapatan Warnet
Kas
Biaya Rupa-rupa
Kas
07/07/2012 Pendapatan Pelatihan
Kas
Piutang Pelatihan
Pendapatan Warnet
Kas
08/07/2012 Pendapatan Warnet
Kas
9-Jul-12 Pendapatan Warnet
Kas
10-Jul-12 Pendapatan Warnet
Kas
11-Jul-12 Pendapatan Warnet
Kas
12-Jul-12 Pendapatan Warnet
Kas
13-Jul-12 Pendapatan Warnet
Kas
14-Jul-12 Pendapatan Warnet
Kas
15-Jul-12 Pendapatan Warnet

Ref.
100
101
102
101
103
101
104
101
105
101
106
101
107
101
108
101
109
101
110
101
112
111
100
113
100
114
100
115
111
100
111
100
111
100
111
100
111
100
111
100
111
100
111
100
111

D
Rp5,000,000

K
Rp5,000,000

Rp2,500,000
Rp2,500,000
Rp13,250,000
Rp13,250,000
Rp5,500,000
Rp5,500,000
Rp43,500,000
Rp43,500,000
Rp115,000,000
Rp115,000,000
Rp8,350,000
Rp8,350,000
Rp1,500,000
Rp1,500,000
Rp750,000
Rp750,000
Rp1,300,000
Rp1,300,000
Rp450,000
Rp450,000
Rp500,000
Rp500,000
Rp210,000
Rp210,000
Rp3,750,000
Rp350,000
Rp3,400,000
Rp750,000
Rp750,000
Rp900,000
Rp900,000
Rp850,000
Rp850,000
Rp1,250,000
Rp1,250,000
Rp750,000
Rp750,000
Rp600,000
Rp600,000
Rp550,000
Rp550,000
Rp350,000
Rp350,000
Rp1,015,000

Kas
16-Jul-12 Biaya Buku Panduan
Kas
Biaya Operator
Kas
Biaya Jasa Warnet
Kas
17-Jul-12 Biaya Rupa-rupa
Kas
Biaya Jasa Warnet
Kas
18-Jul-12 Biaya Listrik dan air
Kas
Biaya Jasa Warnet
Kas
22-Jul-12 Biaya Jasa Warnet
Kas
Biaya Buku Panduan
Kas
Biaya Operator
Kas
29-Jul-12 Biaya Rupa-rupa
Kas
Biaya Operator
Kas
Buku Panduan
Kas
Utang Usaha
Pendapatan Warnet
Kas
30-Jul-12 Pendapatan Warnet
Kas
Biaya Penyusutan Peralatan
Akum.Peny.Peralatan
Biaya Penyusutan Gedung
Akum.Peny.Gedung
Biaya Penyusutan Komputer
Akum.Peny.Komputer
Modal
Kas
Jumlah

100
116
100
112
100
117
100
113
100
117
100
118
100
117
100
117
100
116
100
112
100
113
100
112
100
107
100
108
111
100
111
100
119
120
121
122
123
124
125
100

Rp1,015,000
Rp4,000,000
Rp4,000,000
Rp525,000
Rp525,000
Rp635,000
Rp635,000
Rp210,000
Rp210,000
Rp700,000
Rp700,000
Rp1,600,000
Rp1,600,000
Rp650,000
Rp650,000
Rp6,750,000
Rp6,750,000
Rp4,350,000
Rp4,350,000
Rp525,000
Rp525,000
Rp360,000
Rp360,000
Rp525,000
Rp525,000
Rp5,250,000
Rp1,500,000
Rp3,750,000
Rp4,350,000
Rp4,350,000
Rp550,000
Rp550,000
Rp1,325,000
Rp1,325,000
Rp250,000
Rp250,000
Rp1,350,000
Rp1,350,000
Rp7,300,000
Rp7,300,000
Rp249,780,000

Rp249,780,000

BUKU B
KAS
No.Ref :
D
Rp5,000,000
Rp1,300,000
Rp500,000
Rp350,000
Rp750,000
Rp900,000
Rp850,000
Rp1,250,000
Rp750,000
Rp600,000
Rp550,000
Rp350,000
Rp1,015,000
Rp4,350,000
Rp550,000
Rp7,300,000
Rp26,365,000
Rp1,125,000

100
K
Rp1,500,000
Rp750,000
Rp450,000
Rp210,000
Rp4,000,000
Rp525,000
Rp635,000
Rp210,000
Rp700,000
Rp1,600,000
Rp650,000
Rp6,750,000
Rp4,350,000
Rp525,000
Rp360,000
Rp525,000
Rp1,500,000
Rp25,240,000

MODAL
No.Ref :
D

101
K
Rp5,000,000
Rp2,500,000
Rp13,250,000
Rp5,500,000
Rp43,500,000
Rp115,000,000
Rp7,300,000
Rp192,050,000

Tanah
No.Ref :
D
Rp43,500,000
Rp43,500,000

Biaya Iklan dibayar dimuka


No.Ref :
D
Rp1,500,000
Rp1,500,000

105
K

109
K

Pendapatan Pelatihan
No.Ref :
114
D
K
Rp3,750,000
Rp3,750,000

Biaya Peny.Peralatan
No.Ref :
D
Rp1,325,000
Rp1,325,000

119
K

Akumulasi Peny.Komputer
No.Ref :
124
D
K
Rp1,350,000
Rp1,350,000

BUKU BESAR
Perlengkapan
No.Ref :
D
Rp2,500,000
Rp2,500,000

Komputer
No.Ref :
D
Rp115,000,000
Rp115,000,000

Biaya Cetak Browsur


No.Ref :
D
Rp750,000
Rp750,000

Piutang Pelatihan
No.Ref :
D
Rp3,400,000
Rp3,400,000

102
K

Peralatan
No.Ref :
D
Rp13,250,000
Rp13,250,000

106
K

110
K

115
K

Buku Panduan
No.Ref :
D
Rp8,350,000
Rp4,350,000
Rp12,700,000
Pendapatan Warnet
No.Ref :
D

Biaya Buku Panduan


No.Ref :
D
Rp4,000,000
Rp4,350,000
Rp8,350,000

103
K

107
K

111
K
Rp1,300,000
Rp500,000
Rp750,000
Rp900,000
Rp850,000
Rp1,250,000
Rp750,000
Rp600,000
Rp550,000
Rp350,000
Rp1,015,000
Rp4,350,000
Rp550,000
Rp13,715,000

116
K

Akumulasi Peny.Peralatan
No.Ref :
120
D
K
Rp1,325,000
Rp1,325,000

Biaya Peny.Gedung
No.Ref :
D
Rp250,000
Rp250,000

121
K

Gedung
No.Ref :
D
Rp5,500,000
Rp5,500,000

Utang Usaha
No.Ref :
D

Biaya Operator
No.Ref :
D
Rp450,000
Rp525,000
Rp525,000
Rp525,000
Rp2,025,000

Biaya Jasa Warnet


No.Ref :
D
Rp635,000
Rp700,000
Rp650,000

104
K

108
K
Rp8,350,000
Rp3,750,000
Rp12,100,000

112
K

117
K

Biaya Rupa-rupa
No.Ref :
D
Rp210,000
Rp210,000
Rp360,000
Rp780,000

Biaya Listrik dan Air


No.Ref :
D
Rp1,600,000
Rp1,600,000

113
K

118
K

Rp6,750,000
Rp8,735,000

Akumulasi Peny.Gedung
No.Ref:
122
D
K
Rp250,000
Rp250,000

Biaya Peny.Komputer
No.Ref :
D
Rp1,350,000
Rp1,350,000

123
K

No.Perk

Nama Perkiraan

Debet

Kredit