Professional Documents
Culture Documents
NIM 372061025
AKTIVA (HARTA)
TANGGAL
KAS PIUTANG USAHA PERELENGKAPAN
01 Juli 2016 5,000,000
01 Juli 2016 -1,750,000
3,250,000
01 Juli 2016 -2,700,000
550,000
02 Juli 2016 1,000,000
550,000 1,000,000
03 Juli 2016 7,200,000
7,750,000 1,000,000
04 Juli 2016 -900,000
6,850,000 1,000,000
05 Juli 2016 -7,500,000
-650,000 1,000,000
08 Juli 2016 -200,000
-850,000 1,000,000
11 Juli 2016 1,000,000
150,000 1,000,000
13 Juli 2016 -700,000
-550,000 1,000,000
14 Juli 2016 -1,200,000
-1,750,000 1,000,000
16 Juli 2016 2,000,000
250,000 1,000,000
18 Juli 2016 850,000
250,000 1,000,000 850,000
21 Juli 2016 -620,000
-370,000 1,000,000 850,000
22 Juli 2016 -800,000
-1,170,000 1,000,000 850,000
23 Juli 2016 750,000
-420,000 1,000,000 850,000
27 Juli 2016 -750,000
-1,170,000 1,000,000 850,000
28 Juli 2016 -1,200,000
-2,370,000 1,000,000 850,000
29 Juli 2016 -540,000
-2,910,000 1,000,000 850,000
30 Juli 2016 500,000
-2,410,000 1,000,000 850,000
31 Juli 2016 3,000,000
590,000 1,000,000 850,000
31 Juli 2016 -1,400,000
-810,000 1,000,000 850,000
31 Juli 2016 -1,250,000
-2,060,000 1,000,000 850,000
7,290,000
PASIVA KETERANGAN
PERAKATAN KANTOR UTANG MODAL
5,000,000
-1,750,000 beban sewa kantor
3,250,000
-2,700,000 Asuransi Dibayar dimuka
550,000
1,000,000 Piutang Usaha
1,550,000
1,550,000
-900,000 beban lain-lain
650,000
7,500,000
7,500,000 650,000
-200,000 Beban Iklan
7,500,000 450,000
1,000,000 pendapatan Jasa
7,500,000 1,450,000
-700,000 Beban Sewa Peralatan
7,500,000 750,000
-1,200,000 Beban Gaji
7,500,000 -450,000
2,000,000 pendapatan Jasa
7,500,000 1,550,000
850,000 Membeli perlengkapan
7,500,000 2,400,000
-620,000 Beban Musik
7,500,000 1,780,000
-800,000 Beban Iklan
7,500,000 980,000
750,000 Pendapatan Jasa
7,500,000 1,730,000
-750,000 Beban Utilitas
7,500,000 980,000
-1,200,000 beban Gaji
7,500,000 -220,000
-540,000 Beban Lain-lain
7,500,000 -760,000
500,000 Pendapatan Jasa
7,500,000 -260,000
3,000,000 Pendapatan Jasa
7,500,000 2,740,000
-1,400,000 beban Musik
7,500,000 1,340,000
-1,250,000 Prive Riki Martin
7,500,000 90,000
90,000
JURNAL
Ref.
Tanggal Keterangan Debit Kredit
Post.
Juli. 1 Kas 23 5.000
Modal, Riki Martin 11 5.000
menyetorkan dalam rekening Bank
2 Kas 11 1.000
Piutang Usaha 12 1.000
Pelunasan Piutang Usaha
3 Kas 11 7.200
Pendapatan diterima dimuka 23 7.200
Menerima Honor Kontrak
11 Kas 11 1.000
Pendapatan Dibayar Dimuka 23 1.000
Menerima Pembayaran honor disc jokey
18 Perlengkapan 14 850
Utang Usaha 21 850
membeli perlengkapan secara kredit
23 Kas 11 750
Pendapatan diterima dimuka 23 750
Menerima honor dics jokey
30 Kas 11 1.500
Pendapatan diterima dimuka 23 1.500
Menerima jasa dics jokey
31 Kas 11 3.000
Pendapatan diterima dimuka 23 3.000
Menerima jasa dics jokey
Saldo
Ref.
Tanggal Ket. Debit Kredit Tanggal
Post.
Debit Kredit
2016 2016
Juli. 1 Saldo √ 3,920 Juli. 1
1 27 3,920 5
1 27 1,750 2,170
1 27 2,700 -530
2 27 1,000 470 Akun Utang Usaha
3 27 7,200 7,670
3 27 250 7,420
Tanggal
4 27 900 6,520
8 27 200 6,320 2016
11 27 1,000 7,320 Juli. 1
13 27 700 6,620 3
14 27 1,200 5,420 18
16 28 2,000 7,420
21 28 620 6,800 Akun Pendapatan diterima d
22 28 800 6,000
23 28 750 6,750
Tanggal
27 28 915 5,835
28 28 1,200 4,635 2016
29 28 540 4,095 Juli. 1
31 28 3,000 7,095 3
31 28 1,400 5,695 11
31 28 1,250 4,445 16
23
Akun Piutang Usaha Akun No. 12 30
31
Ref.
Tanggal Ket. Debit Kredit Saldo
Post.
Debit Kredit Akun Modal, Riki Martin
2016
Juli. 1 Saldo √ 1,000
Tanggal
2 27 1,000 0
2016
Juli. 1
Akun Perlengkapan Akun No. 14 1
Ref.
Tanggal Ket. Post. Debit Kredit Saldo
Akun Prive, Riki Martin
Debit Kredit
Tanggal
2016
Juli. 1 Saldo √ 170
2 27 850 1,020 2016
Juli. 31
2016
Juli. 1 Saldo √ 2016
2 27 2,700 2,700 Juli. 1
Akun Peralatan Kantor Akun No. 17 Akun Beban Gaji
Saldo
Ket. Ref. Post. Debit Kredit Tanggal Ket. Ref. Post.
Debit Kredit
2016
Saldo √ Juli. 1 Saldo √
27 7,500 7,500 14 28
28 28
Saldo
Ket. Ref. Post. Debit Kredit Tanggal Ket. Ref. Post.
Debit Kredit
2016
Saldo √ 250 Juli. 1 Saldo √
250 0 1 27
850 850
Akun Pendapatan diterima dimuka Akun No. 23 Akun Beban Sewa Peralatan
Saldo
Ket. Ref. Post. Debit Kredit Tanggal Ket. Ref. Post.
Debit Kredit
2016
Saldo √ Juli. 1 Saldo √
7,200 7,200 13 28
1,000 8,200
2000 10,200
750 10,950 Akun Beban Utilitas
1500 12,450
3000 15,450
Tanggal Ket. Ref. Post.
Debit Kredit 31 28
2016
Ket. Ref. Post. Debit Kredit Saldo
Juli. 1 Saldo √
Debit Kredit 8 28
22
Saldo √ 6,200
Akun Beban Perlengkapan
2016
Juli. 1 Saldo √
2016
Juli. 1 Saldo √
29 28
Akun No.50
Saldo
Debit Kredit
Debit Kredit
400
1,200 1,600
1,200 2,800
Akun No.51
Saldo
Debit Kredit
Debit Kredit
800
1,750 2,550
Akun No.52
Saldo
Debit Kredit
Debit Kredit
675
700 1,375
Akun No.53
Saldo
Debit Kredit
Debit Kredit
300
915 1,215
Akun No.54
Saldo
Debit Kredit
Debit Kredit
1,590
620 2,210
1400 3,610
Akun No.55
Debit Kredit
500
200 700
800 1,500
Akun No.56
Debit Kredit
180
Akun No.57
Debit Kredit
415
540 955
RM. MUSIC
Neraca Saldo yang belum disesuaikan
31 Juli 2016
Saldo Debit
Kas 4,445,000
Piutang Usaha
Perlengkapan 1,020,000
Asuransi Dibayar di Muka 2,700,000
Peralatan Kantor 7,500,000
Utang Usaha
Pendapatan Diterima di Muka
Modal, Riki Martin
Prive, Riki martin 500,000
Pendapatan Jasa
Beban Gaji 2,800,000
Beban Sewa Kantor 2,550,000
Beban Sewa Peralatan 1,375,000
Beban Utilitas 1,215,000
Beban Musik 3,610,000
Beban Iklan 1,500,000
Beban Perlengkapan 180,000
Beban Lain-lain 955,000
30,350,000
Saldo Kredit
850
15,450,000
9,000,000
6,200,000
30,650,850
net solutions
neraca lajur
untuk dua bulan yang berakhir pada 31 juni 2016
no akun
neraca saldo penyesuaian
debit kredit debit keredit
1 kas Rp 9,945,000
2 piutang usaha Rp 2,750,000
3 perlengakapan Rp 1,020,000 Rp 275,000
4 asuransi di bayar di muka Rp 2,700,000 Rp 2,700,000
5 peralatan kantor Rp 7,500,000
6 utang usaha Rp 8,350,000
7 pendapatan di terima di muka Rp 7,200,000
8 modal riki martin Rp 9,000,000
9 prive,riki martin Rp 1,750,000
10 pendapatan jasa Rp 16,200,000
11 beban musik Rp 3,610,000
12 beban upah Rp 2,800,000 Rp 140,000
13 beban sewa kantor Rp 2,550,000
14 beban iklan Rp 1,500,000
15 beban sewa peralatan Rp 1,375,000
16 beban utilitas Rp 1,215,000
17 beban perlengkapan Rp 180,000 Rp 275,000
18 beban lain lain Rp 1,855,000
Rp40,750,000 Rp40,750,000
Rp7,500,000
Rp0 Rp8,350,000
Rp0 Rp7,200,000
Rp0 Rp9,000,000
Rp1,750,000
Rp16,200,000
Rp3,610,000
Rp2,940,000
Rp2,550,000
Rp1,500,000
Rp1,375,000
Rp1,215,000
Rp455,000
Rp1,855,000
Rp2,700,000
Rp50,000
Rp50,000
Rp140,000
Rp40,940,000 Rp40,940,000