BENGKEL "MAJU"

JURNAL UMUM
Per 31 Desember 2019
( In Rupiah ) Page .......
Pos
Date Invoice Description Debit Credit
Ref
2019
Des 1 Cash 25,000,000
Equipment 7,500,000
Mr. Hadi's Equity 32,500,000

2 Rent Expense 5,000,000

Cash 5,000,000

5 Supplies 1,200,000
Cash 1,200,000

10 Cash 1,500,000
Service Income 1,500,000

12 Account Receivable 750,000

Service Income 750,000

15 Wages Expense 1,000,000

Cash 1,000,000

17 Electricity Expense 350,000

Cash 350,000

20 Cash 600,000
Service Income 600,000

22 Equipment 7,500,000
Account Payable 5,000,000
Cash 2,500,000

25 Cash 750,000
Account Receivable 750,000

TOTAL ……………………. 51,150,000 51,150,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
25,000,000 32,500,000
7,500,000 5,000,000
5,000,000 1,200,000
1,200,000 1,500,000
1,500,000 750,000
750,000 1,000,000
1,000,000 350,000
350,000 600,000
600,000 5,000,000
7,500,000 2,500,000
 BENGKEL "MAJU"
BUKU BESAR UMUM
Per 31 Desember 2019

NAMA : Cash No.: 1110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Cash Rp 25,000,000 Rp 25,000,000
2 Cash Rp 5,000,000 Rp 5,000,000
5 Cash Rp 1,200,000 Rp 1,200,000
10 Cash Rp 1,500,000 Rp 1,500,000
15 Cash Rp 1,000,000 Rp 1,000,000
17 Cash Rp 350,000 Rp 350,000
20 Cash Rp 600,000 Rp 600,000
22 Cash Rp 2,500,000 Rp 2,500,000
25 Cash Rp 750,000 Rp 750,000

NAMA : Supplies No.: 1120

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 5 Supplies Rp 1,200,000 Rp 1,200,000

NAMA : Account Receivable No.: 1130

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 12 Account Receivable Rp 750,000 Rp 750,000
25 Account Receivable Rp 750,000 Rp 750,000

NAMA : Equipment No.: 1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Equipment Rp 7,500,000 Rp 7,500,000
22 Equipment Rp 7,500,000 Rp 7,500,000
NAMA : Account Payable No.: 2100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 22 Account Payable Rp 5,000,000 Rp 5,000,000

NAMA : Mr. Hadi's Equity No.: 3100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 1 Mr. Hadi's Equity Rp 32,500,000 Rp 32,500,000

NAMA : Service Income No.: 4100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 10 Service Income Rp 1,500,000 Rp 1,500,000
12 Service Income Rp 750,000 Rp 750,000
20 Service Income Rp 600,000 Rp 600,000

NAMA : Wages Expense No.: 6100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 15 Wages Expense Rp 1,000,000 Rp 1,000,000

NAMA : Electricity Expense No.: 6200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT KREDIT
Des 17 Electricity Expense Rp 350,000 Rp 350,000