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    LATIHAN 13

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    6 views14 pages

    Latihan 13

    Uploaded by

    Jannah Yuliansari

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 14

    Sendu Service

    Dec-13
    General Journal

    Date Account Ref Debt Credit


    des 1 Cash Rp 2,000,000.00
    -Accounts receivable Rp 2,000,000.00

    3 Cash Rp 15,000,000.00
    -Sendu Capital Rp 15,000,000.00

    4 Supplies Rp 1,550,000.00
    -Cash Rp 1,550,000.00

    5 Cash Rp 3,000,000.00
    -Service Income Rp 3,000,000.00

    9 Cash Rp 5,000,000.00
    Accounts Receivable Rp 10,000,000.00
    -Service Income Rp 15,000,000.00

    11 Cash Rp 1,500,000.00
    -Accounts Receivable Rp 1,500,000.00

    13 Supplies Rp 8,000,000.00
    -Cash Rp 3,000,000.00
    -Accounts Payable Rp 5,000,000.00

    15 Cash Rp 3,500,000.00
    -Service Income Rp 3,500,000.00

    17 Prive Karto Rp 1,000,000.00


    -Cash Rp 1,000,000.00

    20 Accounts Payable Rp 2,000,000.00


    -Cash Rp 2,000,000.00

    23 Cash Rp 1,500,000.00
    -Accounts Receivable Rp 1,500,000.00

    25 Equipment Rp 5,000,000.00
    -Cash Rp 5,000,000.00

    29 Saleries Expenses Rp 2,000,000.00


    Water. Telp & Electricity Expenses Rp 750,000.00
    Miscellaneous Expenses Rp 350,000.00
    -Cash Rp 3,100,000.00

    30 Supplies Expenses Rp 5,000,000.00


    -Supplies Rp 5,000,000.00

    31 Bank Payable Rp 2,000,000.00


    Interest Expenses Rp 200,000.00
    -Cash Rp 2,200,000.00

    Total Rp 69,350,000.00 Rp 69,350,000.00


    CASH
    DATE DESCIRPTION Ref Debet Kredit

    DES 1 Opening Balances


    1 Posting JU Rp 2,000,000.00
    1 Posting JU Rp 15,000,000.00
    4 Posting JU Rp 1,550,000.00
    5 Posting JU Rp 3,000,000.00
    9 Posting JU Rp 5,000,000.00
    11 Posting JU Rp 1,500,000.00
    13 Posting JU Rp 3,000,000.00
    15 Posting JU Rp 3,500,000.00
    17 Posting JU Rp 1,000,000.00
    20 Posting JU Rp 2,000,000.00
    23 Posting JU Rp 1,500,000.00
    25 Posting JU Rp 5,000,000.00
    29 Posting JU Rp 3,100,000.00
    31 Posting JU Rp 2,200,000.00

    ACCOUNT RECEIVABLE
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    1 Posting JU Rp 2,000,000.00
    9 Posting JU Rp 10,000,000.00
    11 Posting JU Rp 1,500,000.00
    23 Posting JU Rp 1,500,000.00

    SUPPLIES
    Tanggal Keterangan Ref Debet Kredit

    DEC 4 Opening Balance


    4 Posting JU Rp 1,550,000.00
    13 Posting JU Rp 8,000,000.00
    30 Posting JU Rp 5,000,000.00

    PREPAID RENT
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    PREPAID INSURANCE
    Tanggal Keterangan Ref Debet Kredit
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    LAND
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    BUILDING
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    ACC.DEP BUILDING
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    VEHICLE
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    ACC.DEP.VEHICLE
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    EQUIPMENT
    Tanggal Keterangan Ref Debet Kredit
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    25 Posting Rp 5,000,000.00

    ACC.DEP.EQUIPMENT
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    ACCOUNT PAYABLE
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    1 Posting JU Rp 5,000,000.00
    20 Posting JU Rp 2,000,000.00

    BANK PAYABLE
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    31 Posting JU Rp 2,000,000.00
    Posting JU

    KARTON`S CAPITAL
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    3 Rp 15,000,000.00

    KARTON`S DRAWING
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    17 Posting Rp 1,000,000.00

    SERVICE INCOME
    Tanggal Keterangan Ref Debet Kredit
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance JU


    5 Posting JU Rp 3,000,000.00
    9 Posting JU Rp 15,000,000.00
    15 Posting JU Rp 1,000,000.00

    SALARIES EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance JU


    29 Posting JU Rp 2,000,000.00

    WATER,TELP&ELECTRICITY EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance JU


    29 Opening JU Rp 750,000.00

    DEPRECIATION EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    MISCELLANEOUS EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    SUPPLIES EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    3 Posting JU Rp 5,000,000.00

    INTEREST EXPENSES
    Tanggal Keterangan Ref Debet Kredit
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    31 Posting JU Rp 200,000.00

    RENT EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance

    INSURANCE EXPENSES
    Tanggal Keterangan Ref Debet Kredit

    DEC 1 Opening Balance


    111
    BALANCE
    Debet Kredit
    Rp 51,200,000.00
    Rp 53,200,000.00
    Rp 68,200,000.00
    Rp 66,650,000.00
    Rp 69,650,000.00
    Rp 74,650,000.00
    Rp 76,150,000.00
    Rp 73,150,000.00
    Rp 76,650,000.00
    Rp 75,650,000.00
    Rp 73,650,000.00
    Rp 75,150,000.00
    Rp 70,150,000.00
    Rp 67,050,000.00
    Rp 64,850,000.00

    112
    Saldo
    Debet Kredit
    Rp 12,400,000.00
    Rp 10,400,000.00
    Rp 20,400,000.00
    Rp 18,900,000.00
    Rp 17,400,000.00

    113
    Saldo
    Debet Kredit
    Rp 3,000,000.00
    Rp 4,550,000.00
    Rp 12,550,000.00
    Rp 7,550,000.00

    114
    Saldo
    Debet Kredit
    Rp 1,800,000.00

    115
    Saldo
    Debet Kredit
    Rp 1,400,000.00

    121
    Saldo
    Debet Kredit
    Rp 200,000,000.00

    122
    Saldo
    Debet Kredit
    Rp 1,300,000.00

    123
    Saldo
    Debet Kredit
    Rp 20,000,000.00

    124
    Saldo
    Debet Kredit
    Rp 24,000,000.00

    125
    Saldo
    Debet Kredit
    Rp 8,000,000.00

    126
    Saldo
    Debet Kredit
    Rp 10,000,000.00
    Rp 15,000,000.00

    127
    Saldo
    Debet Kredit
    Rp 3,600,000.00

    211
    Saldo
    Debet Kredit
    Rp 11,500,000.00
    Rp 6,500,000.00
    Rp 8,500,000.00

    221
    Saldo
    Debet Kredit
    Rp 50,000,000.00
    Rp 52,000,000.00

    311
    Saldo
    Debet Kredit
    Rp 340,700,000.00
    Rp 325,700,000.00

    312
    Saldo
    Debet Kredit

    Rp 1,000,000.00

    411
    Saldo
    Debet Kredit

    Rp 3,000,000.00
    Rp 18,000,000.00
    Rp 19,000,000.00

    511
    Saldo
    Debet Kredit

    Rp 2,000,000.00

    512
    Saldo
    Debet Kredit

    Rp 750,000.00

    513
    Saldo
    Debet Kredit

    514
    Saldo
    Debet Kredit

    515
    Saldo
    Debet Kredit

    Rp 5,000,000.00

    516
    Saldo
    Debet Kredit

    Rp 200,000.00

    517
    Saldo
    Debet Kredit

    518
    Saldo
    Debet Kredit
    SENDU SERVICE
    Trial Balance
    November 30,2013

    Acc No Acc.Name Amount


    111 Cash Debit Kredit
    112 Account Receivable
    113 Supplies
    114 Prepaid Rent
    115 Prepaid Insurance
    121 Land
    122 Building
    123 Acc.Dep.Building
    124 Vihecle
    125 Acc.Dep.Vihicle
    126 Equipment
    127 Acc.Dep.Equipment
    211 Accounts Payable
    221 Bnk Payable
    311 Karto`s Capital
    312 Karto`s Drawing
    411 Service Income
    511 Salaries Expenses
    512 Water,Telp&Electricity Expenses
    513 Depreciation Expenses
    514 Miscellaneous Expenses
    515 Supplies Expenses
    516 Interest Expenses
    517 Rent Expenses
    518 Insurance Expenses

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