PD.

ASTILLO
NERACA SALDO SEBELUM PENYESUAIAN
PERIODE 01 JULI 2014
TGL NO AKUN NAMA AKUN DEBIT KREDTI
7/1/2014 110 Cash
7/1/2014 120 Acc. Receiveble - Tuan Budi
7/1/2014 121 Acc. Receiveble - Toko Sena
7/1/2014 125 Cadangan Kerugian Piutang
7/1/2014 126 Iklan Dibayar Dimuka
7/1/2014 127 Sewa Dibayar Dimuka
7/1/2014 130 Office Suplies
7/1/2014 150 Equipment
7/1/2014 155 Akumulasi Penyusutan Peralatan
7/1/2014 210 Acc. Payable -Toko AC
7/1/2014 211 Acc. Payable - Toko Baru
7/1/2014 212 Acc. Payable - Toko Nyaman
7/1/2014 215 Utang Gaji
7/1/2014 410 Sales
7/1/2014 411 Sales return
7/1/2014 412 Sales Discount
7/1/2014 420 Interest revenue
7/1/2014 510 Purchase
7/1/2014 511 Purchase Return
7/1/2014 512 Purchase Discount
7/1/2014 610 Advertising Expense
7/1/2014 620 Rent Expense
7/1/2014 625 Beban Kerugian Piutang
7/1/2014 630 Beban Suplies
7/1/2014 640 Beban Penyusutan Aset Tetap
7/1/2014 650 Beban Gaji Karyawan
7/1/2014
7/1/2014
 KETERANGAN TABEL BANTU
saldo awal 110 Cash
saldo awal 120 Acc. Receiveble - Tuan Budi
saldo awal 121 Acc. Receiveble - Toko Sena
saldo awal 125 cadangan kerugian Piutang
saldo awal 126 Iklan Dibayar Dimuka
saldo awal 127 Sewa Dibayar Dimuka
saldo awal 130 Office Suplies
saldo awal 150 Equipment
saldo awal 155 Akumulasi Penyusutan Peralatan
saldo awal 210 Acc. Payable -Toko AC
saldo awal 211 Acc. Payable - Toko Baru
saldo awal 212 Acc. Payable - Toko Nyaman
saldo awal 215 Utang Gaji
saldo awal 410 Sales
saldo awal 411 Sales return
saldo awal 412 Sales Discount
saldo awal 420 Interest revenue
saldo awal 510 Purchase
saldo awal 511 Purchase Return
saldo awal 512 Purchase Discount
saldo awal 610 Advertising Expense
saldo awal 620 Rent Expense
saldo awal 625 Beban Kerugian Piutang
saldo awal 630 Beban Suplies
saldo awal 640 Beban Penyusutan Aset Tetap
650 Beban Gaji Karyawan
 130 Office Suplies

PD. ASTILLO
JURNAL UMUM
PERIODE 01 JULI 2014
TGL NO AKUN NAMA AKUN DEBIT
7/2/2014 110 Cash 4,000,000
7/2/2014 410 Sales

7/3/2014 510 Purchase 750,000

7/3/2014 210 Acc. Payable -Toko AC

7/5/2014 130 Office Suplies 100,000

7/5/2014 110 Cash

7/7/2014 120 Acc. Receiveble - Tuan Budi 900,000

7/7/2014 410 Sales

7/8/2014 610 Advertising Expense 50,000

7/8/2014 110 Cash

7/10/2014 510 Purchase 1,200,000

7/10/2014 211 Acc. Payable - Toko Baru

7/11/2014 110 Cash 10,000

7/11/2014 420 Interest revenue

7/12/2014 210 Acc. Payable -Toko AC 750,000

512 Purchase Discount
110 Cash

7/15/2014 121 Acc. Receiveble - Toko Sena 700,000

7/15/2014 410 Sales

7/21/2014 150 Equipment 850,000

7/21/2014 212 Acc. Payable - Toko Nyaman

7/24/2014 211 Acc. Payable - Toko Baru 1,200,000

7/24/2014 512 Purchase Discount
7/24/2014 110 Cash

7/25/2014 110 Cash 350,000

7/25/2014 121 Acc. Receiveble - Toko Sena

7/27/2014 620 Rent Expense 250,000

7/27/2014 110 Cash
7/30/2014 510 Purchase 500,000
7/30/2014 210 Acc. Payable -Toko AC
TOTAL 11,610,000
 SEIMBANG

. ASTILLO
NAL UMUM
E 01 JULI 2014
KREDIT KETERANGAN
Penjualan Brg.Dagang - Tunai Tuan Amir
4,000,000 Penjualan Brg.Dagang - Tunai Tuan Amir

Pembelian Brg.Dagang -kredit Toko AC

750,000 Pembelian Brg.Dagang -kredit Toko AC

Pembelian suplies kantor-Tunai Toko IMOLA

100,000 Pembelian suplies kantor-Tunai Toko IMOLA

Penjualan Brg.dagang-Kredit tuan Budi

900,000 Penjualan Brg.dagang-Kredit tuan Budi

Dibayar Beban Iklan Manado Post

50,000 Dibayar Beban Iklan Manado Post

Pembelian Brg.Dagang-Kredit Toko BARU

1,200,000 Pembelian Brg.Dagang-Kredit Toko BARU

Diterima Kas atas pendapatan bunga

10,000 Diterima Kas atas pendapatan bunga

Dibayar Lunas Utang kpd Toko Ac

15,000 Dibayar Lunas Utang kpd Toko Ac
735,000 Dibayar Lunas Utang kpd Toko Ac

Penjualan Brg.Dagang-Kredit Toko SENA

700,000 Penjualan Brg.Dagang-Kredit Toko SENA

Dibeli Peralatan Kntor -Kredit toko Nyaman

850,000 Dibeli Peralatan Kntor -Kredit toko Nyaman

Dibayar Lunas Hutang kpd Toko Baru

24,000 Dibayar Lunas Hutang kpd Toko Baru
1,176,000 Dibayar Lunas Hutang kpd Toko Baru

Diterima Setengah pelunasan dari Toko SENA

350,000 Diterima Setengah pelunasan dari Toko SENA

Dibayar Beban Sewa Gedung

250,000 Dibayar Beban Sewa Gedung
 Pembelian Brg.Dagang-Kredit Toko AC
500,000 Pembelian Brg.Dagang-Kredit Toko AC
11,610,000
 PD. ASTILLO
BUKU BESAR
PERIODE 01 JULI 2014
TGL NO AKUN NAMA AKUN DEBIT KREDIT
Cash 4,360,000 2,311,000
Acc. Receiveble - Tuan Budi 900,000 -
Acc. Receiveble - Toko Sena 700,000 350,000
Office Suplies 100,000 -
Equipment 850,000 -
Acc. Payable -Toko AC 750,000 1,250,000
Acc. Payable - Toko Baru 1,200,000 1,200,000
Acc. Payable - Toko Nyaman - 850,000
Sales - 5,600,000
Sales return - -
Sales Discount - -
Interest revenue - 10,000
Purchase 2,450,000 -
Purchase Return - -
Purchase Discount - 39,000
Advertising Expense 50,000 -
Rent Expense 250,000 -
Grand 11,610,000 11,610,000

Cash 4,360,000 2,311,000

Acc. Receiveble - Tuan Budi 900,000 -
Acc. Receiveble - Toko Sena 700,000 350,000
Office Suplies 100,000 -
Equipment 850,000 -
Acc. Payable -Toko AC 750,000 1,250,000
Acc. Payable - Toko Baru 1,200,000 1,200,000
Acc. Payable - Toko Nyaman - 850,000
Sales - 5,600,000
Sales return - -
Sales Discount - -
Interest revenue - 10,000
Purchase 2,450,000 -
Purchase Return - -
Purchase Discount - 39,000
Advertising Expense 50,000 -
Rent Expense 250,000 -
TOTAL 11,610,000 11,610,000
KETERANGAN
 PD. ASTILLO
NERACA SALDO
PERIODE JULI 2014
TRANSAKSI SALDO
NO AKUN NAMA AKUN
DEBIT KREDTI DEBIT
110 Cash Rp 4,360,000 Rp 2,311,000 Rp 2,049,000
120 Acc. Receiveble - Tuan Budi Rp 900,000 Rp - Rp 900,000
121 Acc. Receiveble - Toko Sena Rp 700,000 Rp 350,000 Rp 350,000
130 Office Suplies Rp 100,000 Rp - Rp 100,000
150 Equipment Rp 850,000 Rp - Rp 850,000
210 Acc. Payable -Toko AC Rp 750,000 Rp 1,250,000 Rp -
211 Acc. Payable - Toko Baru Rp 1,200,000 Rp 1,200,000 Rp -
212 Acc. Payable - Toko Nyaman Rp - Rp 850,000 Rp -
410 Sales Rp - Rp 5,600,000 Rp -
411 Sales return Rp - Rp - Rp -
412 Sales Discount Rp - Rp - Rp -
420 Interest revenue Rp - Rp 10,000 Rp -
510 Purchase Rp 2,450,000 Rp - Rp 2,450,000
511 Purchase Return Rp - Rp - Rp -
512 Purchase Discount Rp - Rp 39,000 Rp -
610 Advertising Expense Rp 50,000 Rp - Rp 50,000
620 Rent Expense Rp 250,000 Rp - Rp 250,000
TOTAL Rp 11,610,000 Rp 11,610,000 Rp 6,999,000
SALDO
KREDTI
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 500,000
Rp -
Rp 850,000
Rp 5,600,000
Rp -
Rp -
Rp 10,000
Rp -
Rp -
Rp 39,000
Rp -
Rp -
Rp 6,999,000
 130 Office Suplies

PD. ASTILLO
JURNAL UMUM
PERIODE 01 JULI 2014
TGL NO AKUN NAMA AKUN DEBIT
7/31/2014 625 Beban Kerugian Piutang 6250
7/31/2014 125 Cadangan Kerugian Piutang

7/31/2014 630 Beban Suplies 75,000

7/31/1900 130 Office Suplies

7/31/2014 640 Beban Penyusutan Aset Tetap 12,750

7/31/2014 155 Akumulasi Penyusutan Peralatan

7/31/2014 650 Beban Gaji Karyawan 250,000

7/31/2014 215 Utang Gaji
TOTAL
 SEIMBANG

PD. ASTILLO
RNAL UMUM
ODE 01 JULI 2014
KREDIT KETERANGAN
Penyesuaian Untuk Beban Kerugian Piutang
6,250 Penyesuaian Untuk Beban Kerugian Piutang

Penyesuaian Beban Suplies

75,000 Penyesuaian Beban Suplies

Penyesuaian Beban Penyusutan Peralatan

12,750 Penyesuaian Beban Penyusutan Peralatan

penyesuaian Beban Gaji

250,000 penyesuaian Beban Gaji
 PD. ASTILLO
NERACA LAJUR
PERIODE 31 JULI 2014
NERACA SALDO JURNAL PENYESUAIAN
NO AKUN NAMA AKUN
DEBIT KREDIT DEBIT
110 Cash Rp 2,049,000 Rp - Rp -
120 Acc. Receiveble - Tuan Budi Rp 900,000 Rp - Rp -
121 Acc. Receiveble - Toko Sena Rp 350,000 Rp - Rp -
125 Cadangan Kerugian Piutang Rp 100,000 Rp - Rp -
126 Iklan Dibayar Dimuka Rp 850,000 Rp - Rp -
127 Sewa Dibayar Dimuka Rp - Rp 500,000 Rp -
130 Office Suplies Rp - Rp - Rp -
150 Equipment Rp - Rp 850,000 Rp -
155 Akumulasi Penyusutan Peralatan Rp - Rp 5,600,000 Rp -
210 Acc. Payable -Toko AC Rp - Rp - Rp -
211 Acc. Payable - Toko Baru Rp - Rp - Rp -
212 Acc. Payable - Toko Nyaman Rp - Rp 10,000 Rp -
215 Utang Gaji Rp 2,450,000 Rp - Rp -
410 Sales Rp - Rp - Rp -
411 Sales return Rp - Rp 39,000 Rp -
412 Sales Discount Rp 50,000 Rp - Rp -
420 Interest revenue Rp 250,000 Rp - Rp -
510 Purchase Rp -
511 Purchase Return Rp -
512 Purchase Discount Rp -
610 Advertising Expense Rp -
620 Rent Expense Rp -
625 Beban Kerugian Piutang Rp 6,250
630 Beban Suplies Rp 75,000
640 Beban Penyusutan Aset Tetap Rp 12,750
650 Beban Gaji Karyawan Rp 250,000
TOTAL Rp 6,999,000 Rp 6,999,000 Rp 344,000
 PD. ASTILLO
NERACA LAJUR
PERIODE 31 JULI 2014
URNAL PENYESUAIAN NS-STL PENYESUAIAN LABA RUGI NERACA
KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT
Rp - Rp 2,049,000 Rp - Rp - Rp - Rp 2,049,000
Rp - Rp 900,000 Rp - Rp - Rp - Rp 900,000
Rp - Rp 350,000 Rp - Rp - Rp - Rp 350,000
Rp 6,250 Rp 93,750 Rp - Rp - Rp - Rp 93,750
Rp - Rp 850,000 Rp - Rp - Rp - Rp 850,000
Rp - Rp - Rp 500,000 Rp - Rp - Rp -
Rp 75,000 Rp - Rp 75,000 Rp - Rp - Rp -
Rp - Rp - Rp 850,000 Rp - Rp - Rp -
Rp 12,750 Rp - Rp 5,612,750 Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp 10,000 Rp - Rp - Rp -
Rp 250,000 Rp 2,200,000 Rp - Rp - Rp - Rp 2,200,000
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp 39,000 Rp - Rp 39,000 Rp -
Rp - Rp 50,000 Rp - Rp 50,000 Rp - Rp -
Rp - Rp 250,000 Rp - Rp 250,000 Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp - Rp -
Rp - Rp 6,250 Rp - Rp 6,250 Rp - Rp -
Rp - Rp 75,000 Rp - Rp 75,000 Rp - Rp -
Rp - Rp 12,750 Rp - Rp 12,750 Rp - Rp -
Rp - Rp 250,000 Rp - Rp 250,000 Rp - Rp -
Rp 344,000 Rp 7,086,750 Rp 7,086,750 Rp 644,000 Rp 39,000 Rp 6,442,750
NERACA
KREDIT
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 500,000
Rp 75,000
Rp 850,000
Rp 5,612,750
Rp -
Rp -
Rp 10,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 7,047,750