TOKO ANDI

JASA SERVICE KOMPUTER

TGL Nama akun Ref Debit Kredit
1 Modal 3001 Rp 15,000,000
kas 1001 Rp 15,000,000
2 perlengkapan 1005 Rp 10,000,000
kas 1001 Rp 10,000,000
3 perlengkapan 1005 Rp 1,350,000
utang 2001 Rp 1,350,000
4 pendapatan 4001 Rp 4,000,000
kas 1001 Rp 4,000,000
5 gaji 5001 Rp 2,125,000
sewa 1004 Rp 800,000
listrik 5002 Rp 450,000
lain lain 5003 Rp 275,000
kas 1001 Rp 3,650,000
6 pendapatan 4001 Rp 3,500,000
piutang 1002 Rp 3,500,000
7 utang 2001 Rp 950,000
kas 1001 Rp 950,000
8 prive 5004 Rp 2,000,000
kas 1001 Rp 2,000,000
TOTAL Rp 40,450,000 Rp 40,450,000

BUKU BESAR

KAS
1 PENANAMAN MODAL Rp 15,000,000 1. MEMBELI TANAH Rp 10,000,000
2 PENDAPATAN USAHA Rp 4,000,000 2. BEBAN PERLENGKAPAN Rp 3,650,000
 3. MEMBAYAR UTANG Rp 950,000
4. PRIVE Rp 2,000,000
SALDO Rp 2,400,000
TOTAL Rp 19,000,000 TOTAL Rp 19,000,000

PIUTANG
1 PIUTANG JASA KOMPUTER Rp 3,500,000 1. SALDO Rp 3,500,000

TOTAL Rp 3,500,000 TOTAL Rp 3,500,000

SEWA
1 SEWA Rp 800,000 1. SALDO Rp 800,000

TOTAL Rp 800,000 TOTAL Rp 800,000

PERLENGKAPAN
1 PEMBELIAN TANAH Rp 10,000,000 1. SALDO Rp 11,350,000
2 PERLENGKAPAN Rp 1,350,000
2

TOTAL Rp 11,350,000 TOTAL Rp 11,350,000

UTANG
1 MEMBAYAR UTANG Rp 950,000 1. MEMBELI PERALATAN Rp 1,350,000
2 SALDO Rp 400,000

TOTAL Rp 1,350,000 TOTAL Rp 1,350,000

 PENDAPATAN
1 SALDO Rp 7,500,000 1.PENDAPATAN JASA Rp 4,000,000
2. PENDAPATAN PERBAIKAN
Rp 3,500,000

TOTAL Rp 7,500,000 TOTAL Rp 7,500,000

MODAL
1 SALDO Rp 15,000,000 1. MODAL Rp 15,000,000

TOTAL Rp 15,000,000 TOTAL Rp 15,000,000

GAJI
1 GAJI PEGAWAI Rp 2,125,000 1. MODAL Rp 2,125,000

TOTAL Rp 2,125,000 TOTAL Rp 2,125,000

LISTRIK
1 BIAYA LISTRIK Rp 450,000 1. MODAL Rp 450,000

TOTAL Rp 450,000 TOTAL Rp 450,000

LAIN LAIN
1 BIAYA LAIN Rp 275,000 1. MODAL Rp 275,000

TOTAL Rp 275,000 TOTAL Rp 275,000

PRIVE
1 PRIVE Rp 2,000,000 1. MODAL Rp 2,000,000

TOTAL Rp 2,000,000 TOTAL Rp 2,000,000