SALON CANTIK

JURNAL UMUM
PER DESEMBER 2018

TGL AKUN REF D

1 Utang biaya 2-1200 Rp 7,500,000
Kas di bank 1-1100
2 Beban iklan 6-1000 Rp 750,000
kas kecil 1-1200
3 Kas dibank 1-1100 Rp 2,000,000
Piutang dagang 1-1300
4 Utang biaya 2-1200 Rp 700,000
kas kecil 1-1200
6 Piutang dagang 1-1300 Rp 8,000,000
Pendapatan jasa 4-1100
6 Utang dagang 2-1100 Rp 3,500,000
Kas di bank 1-1100
9 Perlengkapan salon 1-1500 Rp 250,000
Kas kecil 1-200
9 Utang dagang 2-1100 Rp 1,500,000
Kas dibank 1-1100
10 Peralatan salon 12100 Rp 7,500,000
Utang dagang 2-1100
12 Kas dibank 1-1100 Rp 8,000,000
Piutang dagang 1-1300
13 Kas dibank 1-1100 Rp 6,000,000
Pendapatan jasa 4-1100
14 Kas dibank 1-1100 Rp 3,800,000
Piutang dagang 1-1300
17 Pengambilan pribadi pemilik 3-1200 Rp 1,000,000
Kas kecil 1-1200
18 Piutang dagang 1-1300 Rp 4,500,000
Pendapatan jasa 4-1100
20 Kas dibank 1-1100 Rp 2,500,000
penyisihan atas cadangan kerugian piutang 1-1400
26 Beban operasi lain-lain 6-1800 Rp 800,000
Kas dibank 1-1100
29 Perlengkapan salon 11500 Rp 1,300,000
Utang dagang 2-1100
30 Utang jangka panjang 22100 Rp 5,000,000
Beban bunga 9-1100 Rp 200,000
kas dibank 1-1100
Jumlah Rp 64,800,000
 K Nama : Marlina
Kelas : XII AK 1
Rp 7,500,000 Pelajaran : Keuangan

Rp 750,000

Rp 2,000,000

Rp 700,000

Rp 8,000,000

Rp 3,500,000

Rp 250,000

Rp 1,500,000

Rp 7,500,000 RECAPITULATION
DEBIT
Rp 8,000,000 ACC.NO TOTAL
1-1100 Rp 22,300,000
Rp 6,000,000 1-1300 Rp 1,250,000
1-1500 Rp 1,550,000
Rp 3,800,000 12100 Rp 7,500,000
2-1100 Rp 5,000,000
Rp 1,000,000 2-1200 Rp 8,200,000
22100 Rp 5,000,000
Rp 4,500,000 3-1200 Rp 1,000,000
6-1000 Rp 750,000
Rp 2,500,000 6-1800 Rp 800,000
9-1100 Rp 200,000
Rp 800,000 TOTAL Rp 64,800,000

Rp 1,300,000

Rp 5,200,000
Rp 64,800,000
RECAPITULATION
KREDIT
ACC.NO TOTAL
1-1100 Rp 18,500,000
1-1200 Rp 2,700,000
1-1300 Rp 13,800,000
1-1400 Rp 2,500,000
2-1100 Rp 8,800,000
4-1100 Rp 18,500,000

TOTAL Rp 64,800,000
 SALON CANTIK
BUKU BESAR
PER DESEMBER 2018

KAS DI BANK
TANGGAL KETERANGAN REF D K

1 SALDO
1 POSTING Rp 7,500,000
3 POSTING Rp 2,000,000
6 POSTING Rp 3,500,000
9 POSTING Rp 1,500,000
12 POSTING Rp 8,000,000
13 POSTING Rp 6,000,000
14 POSTING Rp 3,800,000
20 POSTING Rp 2,500,000
26 POSTING Rp 800,000
30 POSTING Rp 5,200,000

KAS KECIL
TANGGAL KETERANGAN REF D K

1 SALDO
2 POSTING Rp 750,000
4 POSTING Rp 700,000
9 POSTING Rp 250,000
17 POSTING Rp 1,000,000

PIUTANG DAGANG
TANGGAL KETERANGAN REF D K

1 SALDO
3 POSTING Rp 2,000,000
6 POSTING Rp 8,000,000
12 POSTING Rp 8,000,000
14 POSTING Rp 3,800,000
18 POSTING Rp 4,500,000

PENYISIHAN ATAS CADANGAN KERUGIAN PIUTANG

TANGGAL KETERANGAN REF D K

1 SALDO
 20 POSTING Rp 2,500,000

PERLENGKAPAN
TANGGAL KETERANGAN REF D K

1 SALDO
9 POSTING Rp 250,000
29 POSTING Rp 1,300,000

ASURANSI DIBAYAR DIMUKA

TANGGAL KETERANGAN REF D K

1 SALDO

SEWA DIBAYAR DIMUKA

TANGGAL KETERANGAN REF D K

1 SALDO

PERALATAN
TANGGAL KETERANGAN REF D K

1 SALDO
10 POSTING Rp 7,500,000

AKUM. PENY. PERALATAN

TANGGAL KETERANGAN REF D K

1 SALDO

UTANG DAGANG
TANGGAL KETERANGAN REF D K

1 SALDO
6 POSTING Rp 3,500,000
9 POSTING Rp 1,500,000
10 POSTING Rp 7,500,000
29 POSTING Rp 1,300,000
UTANG BIAYA
TANGGAL KETERANGAN REF D K

1 SALDO
1 POSTING Rp 7,500,000
4 POSTING Rp 700,000

HUTANG JANGKA PANJANG

TANGGAL KETERANGAN REF D K

1 SALDO
30 POSTING Rp 5,000,000

MODAL
TANGGAL KETERANGAN REF D K

1 SALDO

PENGAMBILAN PRIBADI PEMILIK

TANGGAL KETERANGAN REF D K

1 SALDO
17 POSTING Rp 1,000,000

PENDAPATAN JASA
TANGGAL KETERANGAN REF D K

1 SALDO
6 POSTING Rp 8,000,000
13 POSTING Rp 6,000,000
18 POSTING Rp 4,500,000

BEBAN IKLAN
TANGGAL KETERANGAN REF D K

1 SALDO
2 POSTING Rp 750,000
BEBAN AIR,LISTRIK,DAN TELP
TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN PERLENGKAPAN KANTOR

TANGGAL KETERANGAN REF D K

1 SALDO

Doubtful Debts expense

TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN PENYUSUTAN
TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN ASURANSI
TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN SEWA
TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN GAJI DAN UPAH

TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN LAIN LAIN

TANGGAL KETERANGAN REF D K
 1 SALDO
26 POSTING Rp 800,000

PENDAPATAN BUNGA
TANGGAL KETERANGAN REF D K

1 SALDO

BEBAN BUNGA
TANGGAL KETERANGAN REF D K

1 SALDO
30 POSTING Rp 200,000

BEBAN LAYANAN BANK

TANGGAL KETERANGAN REF D K

1 SALDO
018

1-1100
SALDO
D K
Rp 50,800,000
Rp 43,300,000
Rp 45,300,000
Rp 41,800,000
Rp 40,300,000
Rp 48,300,000
Rp 54,300,000
Rp 58,100,000
Rp 60,600,000
Rp 59,800,000
Rp 54,600,000

1-1200
SALDO
D K
Rp 3,700,000
Rp 2,950,000
Rp 2,250,000
Rp 2,000,000
Rp 1,000,000

1-1300
SALDO
D K
Rp 5,800,000
Rp 3,800,000
Rp 11,800,000
Rp 3,800,000
Rp -
Rp 4,500,000

1-1400
SALDO
D K
Rp 800,000
 Rp 3,300,000

1-1500
SALDO
D K
Rp 8,800,000
Rp 9,050,000
Rp 10,350,000

1-1600
SALDO
D K
Rp 7,500,000

1-1700
SALDO
D K
Rp 24,000,000

12100
SALDO
D K
Rp 12,000,000
Rp 19,500,000

12110
SALDO
D K
Rp 6,500,000

2-1100
SALDO
D K
Rp 5,000,000
Rp 1,500,000
Rp -
Rp 7,500,000
Rp 8,800,000
 2-1200
SALDO
D K
Rp 8,200,000
Rp 700,000
Rp -

22100
SALDO
D K
Rp 10,000,000
Rp 5,000,000

3-1100
SALDO
D K
Rp 50,000,000

3- 1200
SALDO
D K
Rp 12,500,000
Rp 13,500,000

4-1100
SALDO
D K
Rp 102,500,000
Rp 110,500,000
Rp 116,500,000
Rp 121,000,000

6-1000
SALDO
D K
Rp 4,400,000
Rp 5,150,000
 6-1100
SALDO
D K
Rp 12,900,000

6-1200
SALDO
D K
Rp 4,950,000

6-1300
SALDO
D K
Rp 1,500,000

6-1400
SALDO
D K
Rp 6,500,000

6-1500
SALDO
D K
Rp 3,500,000

6-1600
SALDO
D K
Rp 4,500,000

6-1700
SALDO
D K
Rp 20,100,000

6-1800
SALDO
D K
Rp 950,000
Rp 1,750,000

8-1000
SALDO
D K
Rp 3,800,000

9-1100
SALDO
D K
Rp 1,800,000
Rp 2,000,000

9-1200
SALDO
D K
Rp 600,000
 SALON CANTIK
NERACA SALDO
PER DESEMBER 2018
NO AKUN NAMA AKUN DEBIT
1-1100 KAS DI BANK Rp 54,600,000
1-1200 KAS KECIL Rp 1,000,000
1-1300 PIUTANG DAGANG Rp 4,500,000
1-1400 PENYISIHAN ATAS CADANGAN KERUGIAN PIUTANG
1-1500 PERLENGKAPAN Rp 10,350,000
1-1600 ASURANSI DIBAYAR DIMUKA Rp 7,500,000
1-1700 SEWA DIBAYAR DIMUKA Rp 24,000,000
12100 PERALATAN Rp 19,500,000
12110 AKUM.PENYU. PERALATAN
2-1100 UTANG DAGANG
2-1200 UTANG BIAYA
22100 HUTANG JANGKA PANJANG
3-1100 MODAL
3-1200 PENGAMBILAN PRIBADI PEMILIK Rp 13,500,000
4-1100 PENDAPATAN JASA
6-1000 BEBAN IKLAN Rp 5,150,000
6-1100 BEBAN AIR,LISTRIK,& TELP Rp 12,900,000
6-1200 BEBAN PERLENGKAPAN KANTOR Rp 4,950,000
6-1300 DOUBFTFULL DEBT EXPENSE Rp 1,500,000
6-1400 BEBAN PENYUSUTAN Rp 6,500,000
6-1500 BEBAN ASURANSI Rp 3,500,000
6-1600 BEBAN SEWA Rp 4,500,000
6-1700 BEBAN GAJI DAN UPAH Rp 20,100,000
6-1800 BEBAN LAIN LAIN Rp 1,750,000
8-1000 PENDAPATAN BUNGA
9-1100 BEBAN BUNGA Rp 2,000,000
9-1200 BEBAN LAYANAN BANK Rp 600,000
TOTAL Rp 198,400,000
 KREDIT

Rp 3,300,000

Rp 6,500,000
Rp 8,800,000
Rp -
Rp 5,000,000
Rp 50,000,000

Rp 121,000,000

Rp 3,800,000

Rp 198,400,000
 SALON CANTIK
JURNAL PENYESUAIAN
PER DESEMBER 2018

Tanggal Akun Ref Debit Kredit

31 Akumulasi penyusutan peralatan Rp800,000
Beban penyusutan pralatan Rp800,000
31 Beban perlengkapan Rp2,350,000
perlengkapan Rp2,350,000
Rp10,350,000 - Rp 8,000,000
31 Beban asuransi Rp1,500,000
Asuransi di bayar di muka Rp1,500,000
Jumlah Rp4,650,000 Rp4,650,000
 NERACA SALDO
NO AKUN NAMA AKUN
Debit Kredit
1-1100 KAS DI BANK Rp54,600,000
1-1200 KAS KECIL Rp1,000,000
1-1300 PIUTANG DAGANG Rp4,500,000
1-1400 PENYISIHAN ATAS CADANGAN KERUGIAN PIUTANG Rp3,300,000
1-1500 PERLENGKAPAN Rp10,350,000
1-1600 ASURANSI DIBAYAR DIMUKA Rp7,500,000
1-1700 SEWA DIBAYAR DIMUKA Rp24,000,000
12100 PERALATAN Rp19,500,000
12110 AKUM.PENYU. PERALATAN Rp6,500,000
2-1100 UTANG DAGANG Rp8,800,000
2-1200 UTANG BIAYA Rp0
22100 HUTANG JANGKA PANJANG Rp5,000,000
3-1100 MODAL Rp50,000,000
3-1200 PENGAMBILAN PRIBADI PEMILIK Rp13,500,000
4-1100 PENDAPATAN JASA Rp121,000,000
6-1000 BEBAN IKLAN Rp5,150,000
6-1100 BEBAN AIR,LISTRIK,& TELP Rp12,900,000
6-1200 BEBAN PERLENGKAPAN KANTOR Rp4,950,000
6-1300 DOUBFTFULL DEBT EXPENSE Rp1,500,000
6-1400 BEBAN PENYUSUTAN Rp6,500,000
6-1500 BEBAN ASURANSI Rp3,500,000
6-1600 BEBAN SEWA Rp4,500,000
6-1700 BEBAN GAJI DAN UPAH Rp20,100,000
6-1800 BEBAN LAIN LAIN Rp1,750,000
8-1000 PENDAPATAN BUNGA Rp3,800,000
9-1100 BEBAN BUNGA Rp2,000,000
9-1200 BEBAN LAYANAN BANK Rp600,000
TOTAL Rp198,400,000 Rp198,400,000
6-1400 BEBAN PENYUSUTAN PERALATAN
Total
 SALON CANTIK
NERACA LAJUR
PER DESEMBER 2018
PENYESUAIAN NERACA SALDO SETELAH PENYESUAIAN LABA/RUGI
Debit Kredit Debit Kredit Debit
Rp54,600,000
Rp1,000,000
Rp4,500,000
Rp3,300,000
Rp2,350,000 Rp8,000,000
Rp1,500,000 Rp6,000,000
Rp24,000,000
Rp19,500,000
Rp800,000 Rp5,700,000
Rp8,800,000
Rp0
Rp5,000,000
Rp50,000,000
Rp13,500,000

Rp121,000,000
Rp5,150,000 Rp5,150,000
Rp12,900,000 Rp12,900,000
Rp2,350,000 Rp7,300,000 Rp7,300,000
Rp1,500,000 Rp1,500,000
Rp6,500,000 Rp6,500,000
Rp1,500,000 Rp5,000,000 Rp5,000,000

Rp4,500,000 Rp4,500,000
Rp20,100,000 Rp20,100,000
Rp1,750,000 Rp1,750,000
Rp3,800,000
Rp2,000,000 Rp2,000,000
Rp600,000 Rp600,000

Rp800,000 Rp800,000
Rp4,650,000 Rp4,650,000 Rp198,400,000 Rp198,400,000 Rp67,300,000
Rp58,300,000
LABA/RUGI NERACA SALDO
Kredit Debit Kredit
Rp54,600,000
Rp1,000,000
Rp4,500,000
Rp3,300,000
Rp8,000,000
Rp6,000,000
Rp24,000,000
Rp19,500,000
Rp5,700,000
Rp8,800,000
Rp0
Rp5,000,000
Rp50,000,000
Rp13,500,000

Rp121,000,000

Rp3,800,000

Rp800,000
Rp125,600,000 Rp131,100,000 Rp72,800,000
Rp58,300,000 Rp58,300,000
 SALON CANTIK
LAPORAN LABA RUGI
PER DESEMBER 2018

Pendapatan dan beban usaha

pendapatan :
pendapatan jasa Rp121,000,000
pendapatan bunga Rp3,800,000
Rp124,800,000

Beban :
BEBAN IKLAN Rp5,150,000
BEBAN AIR,LISTRIK,& TELP Rp12,900,000
BEBAN PERLENGKAPAN KANTOR Rp7,300,000
DOUBFTFULL DEBT EXPENSE Rp1,500,000
BEBAN PENYUSUTAN Rp6,500,000
BEBAN ASURANSI Rp5,000,000
BEBAN SEWA Rp4,500,000
BEBAN GAJI DAN UPAH Rp20,100,000
BEBAN LAIN LAIN Rp1,750,000
BEBAN BUNGA Rp2,000,000
BEBAN LAYANAN BANK Rp600,000
BEBAN PENYUSUTAN PERALATAN -Rp800,000
Rp66,500,000

Total pendapatan - Total beban = Rp124,800,000 - Rp 66,500,000 = Rp58,300,000

 SALON CANTIK
LAPORAN PENDAPATAN EQUITAS
PER DESEMBER 2018

MODAL AWAL Rp50,000,000

LABA Rp58,300,000
MODAL AKHIR Rp108,300,000
PRIVE Rp13,500,000
MODAL AKHIR Rp94,800,000
 SALON CANTIK
LAPORAN POSISI KEUANGAN
PER DESEMBER 2018

Aktiva/ Harta Pasiva/Hutang,Modal

kas di bank Rp54,600,000 utang dagang

kas kecil Rp1,000,000 Hutang jangka panjang
piutang dagang Rp4,500,000
PENYISIHAN ATAS CADANGAN KERUGIAN PIUT -Rp3,300,000
perlengkapan Rp8,000,000 modal
ausransi dibayar dimuka Rp6,000,000
sewa dibayar dimuka Rp24,000,000
Rp94,800,000

peralatan Rp19,500,000
akumulasi penyusutan peralatan -Rp5,700,000
Rp13,800,000

total Rp108,600,000 total

asiva/Hutang,Modal

Rp8,800,000
Rp5,000,000

Rp94,800,000

Rp108,600,000
 SALON CANTIK
JURNAL PENUTUP
PER DESEMBER 2018
TANGGAL NAMA AKUN REF DEBIT
PER DESEMBER 2018 ikhtiar L/R

beban iklan
beban air,listrik,&telp
beban perlengkapan kantor
doubftfull debt expense
beban penyusutan
beban asuransi
beban sewa
beban gaji dan upah
beban lain lain
beban bunga
beban layanan bank
beban penyusutan peralatan
ikhtisar L/R Rp 66,500,000
modal Rp 58,300,000
ikhtisar L/R
Prive Rp 13,500,000
ikhtisar L/R
TOTAL Rp 263,100,000
 KREDIT
Rp 124,800,000

Rp 5,150,000
Rp 12,900,000
Rp 7,300,000
Rp 1,500,000
Rp 6,500,000
Rp 5,000,000
Rp 4,500,000
Rp 20,100,000
Rp 1,750,000
Rp 2,000,000
Rp 600,000
Rp 800,000

Rp 58,300,000

Rp 13,500,000
Rp 263,100,000