PELANGI INDAH

General Journal
Periode Januari 2006
Hal : 1
Date
Description Ref Debit Credit
2006
Jan 2 Cash Rp 90,000,000.00
Delivery Equipment Rp 360,000,000.00
Capital Rp 450,000,000.00
(setoran modal)

4 Cash Rp 250,000,000.00
Bank Payable Rp 250,000,000.00
(Kredit BCA)

5 Prepaid Rent Rp 6,000,000.00

Cash Rp 6,000,000.00
(pembayaran sewa dibayar dimuka)

6 Office Equipment Rp 47,000,000.00

Cash Rp 15,000,000.00
Account Payable Rp 32,000,000.00
(Pembelian Peralatan dari Tk.
Mebelindo)

7 Advertisment Expense Rp 6,600,000.00

Cash Rp 6,600,000.00
(membayar beban iklan)

8 Office Supply Rp 7,500,000.00

Cash Rp 7,500,000.00
(pembelian perlengkapan
kantor)

11 Cash Rp 22,500,000.00
Account Receivable Rp 20,000,000.00
Revenue Rp 42,500,000.00
(jasa penjualan tiket PT. ABC)

14 Cash Rp 38,000,000.00
Revenue Rp 38,000,000.00
(jasa penjualan tiket PT.Niaga Jaya)

15 Delivery Equipment Rp 180,000,000.00

Cash Rp 35,000,000.00
 Account Payable Rp 145,000,000.00
(pembelian mini bus dari Niaga Motor)

16 Delivery Equipment Rp 28,000,000.00

Cash Rp 17,000,000.00
Account Payable Rp 11,000,000.00
(Pembelian Kendaraan Suzuki Carry)

18 Cash Rp 20,000,000.00
Account Receivable Rp 20,000,000.00
(Penerimaan Piutang dari PT. ABC)

19 Utility Expense Rp 4,700,000.00

Cash Rp 4,700,000.00
(Pembayaran Beban LAT)

21 Cash Rp 15,000,000.00
Account Receivable Rp 7,000,000.00
Revenue Rp 22,000,000.00
(Penjualan Tiket ke SMA 234)

22 Hotel Expense Rp 7,500,000.00

Cash Rp 7,500,000.00
(pembayaran penginapan
Hotel Bali Indah)

23 Hotel Expense Rp 10,000,000.00

Cash Rp 10,000,000.00
(pembayaran penginapan
Hotel Nusantara & Hotel
Melati)

24 Account Payable Rp 10,000,000.00

Cash Rp 10,000,000.00
(pembayaran Utang Usaha Ke Toko Mebelindo)

25 Prive Rp 7,500,000.00
Cash Rp 7,500,000.00
(pengambilan pribadi)

28 Salaries & Wage Expense Rp 9,500,000.00

Cash Rp 9,500,000.00
(pembayaran Gaji dan Komisi)

29 Bank Interest Expense Rp 6,200,000.00

 Cash Rp 6,200,000.00
(Pembayaran Bunga Bank)
TOTAL Rp 1,153,000,000.00 Rp 1,153,000,000.00
 PELANGI INDAH
General Ledger
Periode Januari 2006

Account : Cash
Date
Description Ref D Cr
2006
Jan 2 Setoran Modal Rp 90,000,000.00
4 Kredit Bank Rp 250,000,000.00
Pembayaran Sewa Dibayar
5 Rp 6,000,000.00
Dimuka
Pembelian Peralatan dr Tk.
6 Rp 15,000,000.00
Mebelindo
7 Pembayaran Beban Iklan Rp 6,600,000.00
Pembelian Perlengkapan
8 Rp 7,500,000.00
Kantor

11 Jasa Penjualan tiket PT. ABC Rp 22,500,000.00

Jasa Penjualan tiket PT.

14 Niaga Jaya Rp 38,000,000.00

15 Pembelian Mini Bus Rp 35,000,000.00

Pembelian Kendaraan
16 Rp 17,000,000.00
Suzuki
Penerimaan Piutang dr PT.
18 Rp 20,000,000.00
ABC
19 Pembayaran beban LAT Rp 4,700,000.00
Jasa Penjualan tiket SMA
21 Rp 15,000,000.00
234
Pembayaran Penginapan
22 Rp 7,500,000.00
Hotel Bali Indah
Pembayaran Penginapan
23 Hotel Nusantara & Hotel Rp 10,000,000.00
Melati
Pembayaran Utang Usaha
24 Rp 10,000,000.00
ke Tk. Mebelindo
25 Pengambilan Pribadi Rp 7,500,000.00
28 Pembayaran Gaji Rp 9,500,000.00
29 Pembayaran Bunga Bank Rp 6,200,000.00

Account : Account Receivable

Date
Description Ref D Cr
2006

Jan 11 Jasa Penjualan Tiket PT. ABC Rp 20,000,000.00

 Penerimaan Piutang dr PT.
18 Rp 20,000,000.00
ABC
Jasa Penjualan Tiket SMA
21 Rp 7,000,000.00
234

Account : Office Supply

Date
Description Ref D Cr
2006
Pembelian Perlengkapan
Jan 8 Rp 7,500,000.00
Kantor

Account : Prepaid Rent

Date
Description Ref D Cr
2006
Jan 5 Sewa Dibayar Dimuka Rp 6,000,000.00

Account : Office Equipment

Date
Description Ref D Cr
2006
Pembelian Peralatan dr Tk.
Jan 6 Mebelindo Rp 47,000,000.00

Account : Delivery Equipment

Date
Description Ref D Cr
2006
Jan 2 Setoran Modal Rp 360,000,000.00
15 Pembelian Mini Bus Rp 180,000,000.00
16 Pembelian Kendaraan Suzuki Rp 28,000,000.00

Account : Account Payable

Date
Description Ref D Cr
2006
Pembelian Peralatan dr Tk.
Jan 6 Rp 32,000,000.00
Mebelindo
15 Pembelian Mini Bus Rp 145,000,000.00
Pembelian Kendaraan
16 Rp 11,000,000.00
Suzuki
Pembayaran Utng Usaha ke
24 Rp 10,000,000.00
Tk. Mebelindo

Account : Bank Payable

Date
Description Ref D Cr
2006
Jan 4 Kredit BCA Rp 250,000,000.00
Account : Capital, Tamara
Date
Description Ref D Cr
2006
Jan 2 Setoran Modal Rp 450,000,000.00

Account : Prive, Tamara

Date
Description Ref D Cr
2006
Jan 25 Pengambilan Pribadi Rp 7,500,000.00

Account : Revenue
Date
Description Ref D Cr
2006

Jan 11 Jasa Penjualan Tiket PT. ABC Rp 42,500,000.00

Jasa Penjualan Tiket PT.

14 Rp 38,000,000.00
Niaga Jaya
Jasa Penjualan Tiket ke SMA
21 Rp 22,000,000.00
234

Account : Advertisement Expense

Date
Description Ref D Cr
2006
Jan 7 Pembayaran Beban Iklan Rp 6,600,000.00

Account : Utility Expense

Date
Description Ref D Cr
2006
Jan 19 Pembayaran Beban LAT Rp 4,700,000.00

Account : Hotel Expense

Date
Description Ref D Cr
2006
Pembayaran Penginapan
Jan 22 Hotel Bali Indah Rp 7,500,000.00

Pembayaran Penginapan
23 Hotel Nusantara & Hotel Rp 10,000,000.00
Melati

Account : Salaries & Wage Expense

Date
Description Ref D Cr
2006
Jan 28 Pembayaran Gaji Karyawan Rp 9,500,000.00

Account : Bank Interest Expense

Date
Description Ref D Cr
2006
Jan 29 Pembayaran Bunga Bank Rp 6,200,000.00
 Account No: 101
Saldo
D Cr
Rp 90,000,000.00
Rp 340,000,000.00

Rp 334,000,000.00

Rp 319,000,000.00

Rp 312,400,000.00

Rp 304,900,000.00

Rp 327,400,000.00

Rp 365,400,000.00

Rp 330,400,000.00

Rp 313,400,000.00

Rp 333,400,000.00

Rp 328,700,000.00

Rp 343,700,000.00

Rp 336,200,000.00

Rp 326,200,000.00

Rp 316,200,000.00

Rp 308,700,000.00
Rp 299,200,000.00
Rp 293,000,000.00

Account No: 102

Saldo
D Cr

Rp 20,000,000.00
Rp -

Rp 7,000,000.00

Account No: 103

Saldo
D Cr

Rp 7,500,000.00

Account No: 104

Saldo
D Cr
Rp 6,000,000.00

Account No: 105

Saldo
D Cr

Rp 47,000,000.00

Account No: 106

Saldo
D Cr
Rp 360,000,000.00
Rp 540,000,000.00
Rp 568,000,000.00

Account No: 201

Saldo
D Cr

Rp 32,000,000.00

Rp 177,000,000.00

Rp 188,000,000.00

Rp 178,000,000.00

Account No: 202

Saldo
D Cr
Rp 250,000,000.00
 Account No: 301
Saldo
D Cr
Rp 450,000,000.00

Account No: 302

Saldo
D Cr
Rp 7,500,000.00

Account No: 401

Saldo
D Cr

Rp 42,500,000.00

Rp 80,500,000.00

Rp 102,500,000.00

Account No: 501

Saldo
D Cr
Rp 6,600,000.00

Account No: 502

Saldo
D Cr
Rp 4,700,000.00

Account No: 503

Saldo
D Cr

Rp 7,500,000.00

Rp 17,500,000.00

Account No: 504

Saldo
D Cr
Rp 9,500,000.00

Account No: 505

Saldo
D Cr
Rp 6,200,000.00
 PELANGI INDAH
Trial Balance
Periode Januari 2006
Acc. No. Account D Cr
101 Cash Rp 293,000,000.00
102 Account Receivable Rp 7,000,000.00
103 Office Supply Rp 7,500,000.00
104 Prepaid Rent Rp 6,000,000.00
105 Office Equipment Rp 47,000,000.00
106 Delivery Equipment Rp 568,000,000.00
201 Account Payable Rp 178,000,000.00
202 Bank Payable Rp 250,000,000.00
301 Capital, Tamara Rp 450,000,000.00
302 Prive, Tamara Rp 7,500,000.00
401 Revenue Rp 102,500,000.00
501 Advertisement Expense Rp 6,600,000.00
502 Utility Expense Rp 4,700,000.00
503 Hotel Expense Rp 17,500,000.00
504 Salaries & Wage Expense Rp 9,500,000.00
505 Bank Interest Expense Rp 6,200,000.00
TOTAL Rp 980,500,000.00 Rp 980,500,000.00
 PELANGI INDAH
Income Statement
Periode Januari 2006

Revenue

Expenses :
Adv, Expense Rp 6,600,000.00
Utility Expense Rp 4,700,000.00
Hotel Expense Rp 17,500,000.00
Salaries & Wage Expense Rp 9,500,000.00
Bank Interest Expense Rp 6,200,000.00
Total Expenses
PROFIT

PELANGI INDAH
Owner's Capital Statement
Periode Januari 2006

Capital, Jan 1st

Profit Rp 58,000,000.00
Prive -Rp 7,500,000.00
Add of Capital
Capital, Jan 31st

PELANGI INDAH
Financial Position Statement
Per Januari 2006
ASSETS LIABILITY
Current Asset Current Liability
Cash Rp 293,000,000.00 Account Payable
Account Receivable Rp 7,000,000.00 Non Current Liability
Office Supply Rp 7,500,000.00 Bank Payable
Prepaid Rent Rp 6,000,000.00
Non Current Asset EQUITY
Office Equipment Rp 47,000,000.00 Capital, Tamara
Delivery Equipment Rp 568,000,000.00
TOTAL Rp 928,500,000.00 TOTAL
 Rp 102,500,000.00

Rp 44,500,000.00
Rp 58,000,000.00

Rp 450,000,000.00

Rp 50,500,000.00
Rp 500,500,000.00

Account Payable Rp 178,000,000.00

Bank Payable Rp 250,000,000.00

Rp 500,500,000.00

Rp 928,500,000.00