DATA PERUSAHAAN

Nama perusahaan : Eka Karya Tailor

Alamat : Jl.kyai saleh l, Semarang, Jawa Tengah
Nomor Telepon : 024-8315236
Nomor Faks : -
Email : ekakaryatailor@yahoo.com

ACCOUNT
ACCOUNT NAME HEADER BALANCE ACCOUNT TYPE
NUMBER
1-0000 Aktiva H Asset
1-1000 Aktiva Lancar H Asset
1-1101 Kas Bank
1-1201 Piutang Usaha Account Receivable
1-1301 Asuransi Dibayar Dimuka Other Current Asset
1-1401 Persediaan Perlengkapan Other Current Asset
1-2000 Aktiva Tetap H Asset
1-2100 Peralatan Jahit Fixed Asset
1-2150 Akum. Peny. Peralatan Jahit Fixed Asset
2-0000 Hutang H Liability
2-1000 Hutang Jangka pendek H Liability
2-1100 Hutang Usaha Account Payable
2-1200 Hutang Gaji Other Current Liability
2-1300 Hutang service Other Current Liability
2-2000 Hutang jangka panjang H Liability
 EKA KARYA TAILOR
PURCHASE JOURNAL

D
DATE INVOICE NO DESCRIPTION REF
PURCHASE PPN INCOME

2 Sewa ruangan 600,000

Des 4 Perlengkapan Jahit
6 Persekota asuransi 60,000
8 Pemasangan iklan mini 50,000
10 Mesin obras
14 Bayar listrik 40,000
15 Bayar gaji 400,000
18 Perlengkapan Jahit
23 Beban lain 25,000
25 Bayar hutang (1,000,000)
28 Prive
30 Beban gaji 400,000
31 Pemeliharaan peralatan 45,000
31 Beban lainnya 75,000

EKA KARYA TAILOR

SALES JOURNAL

DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF
ACCOUNT RECEIVABLE PPN OUTCOME

Des 12 1,200,000
 DEBIT CREDIT
ACC NO TOTAL ACC NO
1-1101 1,200,000 4-1001

EKA KARYA TA
CASH RECEIVE JO

DEBIT
DATE CHECK NO DESCRIPTION REF
CASH SALES DISCOUNT

Des 1 Tambahan modal 5,000,000

15 Penerimaan pelanggan 500,000
20 Pembayaran faktur 600,000
30 Penerimaan pelanggan 800,000
 RYA TAILOR
ASE JOURNAL

DEBIT CREDIT
MISCELLANEOUS
ACCOUNT PAYABLE
ACCOUNT REF AMOUNT
600,000
Persediaan perlengkapan 300,000 300,000
60,000
50,000
Peralatan jahit 3,000,000 3,000,000
40,000
400,000
Perlengkapan jahit 100,000 100,000
25,000
1,000,000
Prive 300,000 300,000
400,000
45,000
75,000

DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
1-1301 60,000 1-1101 3,350,000
1-1401 400,000 2-1100 2,000,000
1-2100 3,000,000 2-1300 45,000
3-2000 300,000
6-1001 800,000
6-1002 600,000
6-1004 40,000
6-1005 50,000
6-1007 45,000
6-1009 100,000
5,395,000 5,395,000

CREDIT

SALES

1,200,000
 CREDIT
TOTAL
1,200,000

EKA KARYA TAILOR

CASH RECEIVE JOURNAL

CREDIT
MISCELLANEOUS
ACCOUNT RECEIVABLE SALES
ACCOUNT REF AMOUNT

500,000
600,000
800,000

DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
1-1101 6,900,000 1-1201 600,000
3-1000 5,000,000
4-1001 1,300,000
6,900,000
PPN OUTCOME
 DEBIT
DATE CHECK NO DESCRIPTION REF
CASH
DEBIT CREDIT
MISCELLANEOUS
SALES DISCOUNT ACCOUNT RECEIVABLE
ACCOUNT REF AMOUNT

DEBIT CREDIT
ACC NO TOTAL ACC NO TOTAL
SALES PPN OUTCOME