PD JAYA MAKMUR

NERACA SALDO
Periode 30 November 2016

No. Akun Nama Akun Debet Kredit

100 ASSETS
110 Current Assets
111 Cash 12,775,000
112 Account Receivable 5,750,000
113 Office Supplies 2,550,000
114 Prepaid Insurance 3,400,000
120 Fixed Assets
121 Office Equipment 5,940,000
122 Automobile 18,450,000
200 LIABILITIES
210 Current Liabilities
211 Account Payable 2,200,000
310 EQUITY
311 Hari, Capital 25,000,000
312 Hari, Drawing 1,230,000
410 REVENUE
411 Fees 34,145,000
510 EXPENSES
511 Salary Expense 5,500,000
512 Rent Expense 2,500,000
513 Automobile Expense 1,000,000
514 Advertising Expense 1,500,000
515 Miscellaneous Expense 750,000
Jumlah 61,345,000 61,345,000
 PD JAYA MAKMUR
JURNAL UMUM
Periode 31 Desember 2016

Tanggal No. Jurnal Keterangan Ref Debet Kredit

1-Dec-16 1 Rent 600,000

Cash 600,000
3-Dec-16 2 Cash 1,375,000
Account Receivable 1,375,000
4-Dec-16 3 Office Equipment 3,250,000
Cash 1,750,000
Account Payable 1,500,000
7-Dec-16 4 Prepaid Insurance 150,000
Cash 150,000
10-Dec-16 5 Account Receivable 2,100,000
Fees 2,100,000
11-Dec-16 6 Office Equipment 240,000
Account Payable 240,000
12-Dec-16 7 Account Payable 750,000
Cash 750,000
15-Dec-16 8 Salary Expense 1,200,000
Cash 1,200,000
18-Dec-16 9 Office Supplies 400,000
Cash 400,000
20-Dec-16 10 Cash 780,000
Account Receivable 780,000
23-Dec-16 11 Office Equipment 180,000
Account Payable 180,000
25-Dec-16 12 Advertising Expense 600,000
Cash 600,000
27-Dec-16 13 Cash 7,860,000
Fees 7,860,000
30-Dec-16 14 Automobile Expense 350,000
Miscellaneous Expense 175,000
Cash 525,000
30-Dec-16 15 Salary Expense 1,450,000
Cash 1,450,000
31-Dec-16 16 Hari, Drawing 1,750,000
Cash 1,750,000
Jumlah 23,210,000 23,210,000
 PD JAYA MAKMUR
BUKU BESAR
Periode 31 Desember 2016

Account : CASH
December 1 Saldo November 12,775,000

1 Bayar Sewa Bulan Desember 600,000

3 Penerimaan Piutang 1,375,000
4 Pembelian PC Computer 1,750,000
7 Bayar Premi Asuransi 150,000
12 Bayar Hutang 750,000
15 Bayar gaji pegawai 1,200,000
18 Pembelian Peralatan Kantor 400,000
20 Penerimaan Piutang 780,000
25 Bayar beban iklan 600,000
27 Pendapatan Jasa 7,860,000
30 Bayar Reparasi Mobil 350,000
30 Biaya rupa-rupa 175,000
30 Bayar gaji pegawai 1,450,000
31 Prive Tn. Hari 1,750,000

Account : ACCOUNT RECEIVABLE

Keterangan Ref Debet Kredit

December 1 Saldo November 5,750,000

3 Penerimaan piutang 1,375,000
10 Perkiraan pendapatan jasa 2,100,000
20 Penerimaan piutang 780,000

Account : OFFICE SUPPLIES

December 1 Saldo November 2,550,000
18 Pembelian Peralatan Kantor 400,000

Account : PREPAID INSURANCE

December 1 Saldo November 3,400,000
7 Bayar Premi Asuransi 150,000

Account : OFFICE EQUIPMENT

Keterangan Ref Debet Kredit
December 1 Saldo November 5,940,000
4 Pembelian PC Computer secara tunai 1,750,000
4 Pembelian PC Computer secara kredit 1,500,000
11 Pembelian perlengkapan kantor secara kredit 240,000
23 Koreksi harga beli perlengkapan kantor secara kredit 180,000

Account : AUTOMOBILE
December 1 Saldo November 18,450,000

Account : ACCOUNT PAYABLE

December 1 Saldo November 2,200,000
4 Pembelian PC Computer secara kredit 1,500,000
11 Pembelian perlengkapan kantor secara kredit 240,000
12 Bayar Hutang 750,000
23 Koreksi harga beli perlengkapan kantor secara kredit 180,000

Account : HARI, CAPITAL

December 1 Saldo November 25,000,000

Account : HARI, DRAWING

December 1 Saldo November 1,230,000
31 Prive Tn. Hari 1,750,000

Account : FEES
December 1 Saldo November 34,145,000
10 Perkiraan pendapatan jasa 2,100,000
27 Pendapatan Jasa 7,860,000

Account : SALARY EXPENSE

December 1 Saldo November 5,500,000
15 Bayar Gaji Pegawai 1,200,000
30 Bayar Gaji Pegawai 1,450,000

Account : RENT EXPENSE

December 1 Saldo November 2,500,000
1 Bayar Sewa Bulan Desember 600,000

Account : AUTOMOBILE EXPENSE

December 1 Saldo November 1,000,000
30 Bayar Reparasi Mobil 350,000

Account : ADVERTISING EXPENSE

December 1 Saldo November 1,500,000
25 Bayar beban iklan 600,000

Account : MISCELLANEOUS EXPENSE

December 1 Saldo November 750,000
25 Bayar beban iklan 175,000
12,775,000 D

12,175,000
13,550,000
11,800,000
11,650,000
10,900,000
9,700,000
9,300,000
10,080,000
9,480,000
17,340,000
16,990,000
16,815,000
15,365,000
13,615,000

Saldo D/K

5,750,000 D
4,375,000
6,475,000
5,695,000

2,550,000 D
2,950,000

3,400,000 D
3,550,000

Saldo D/K
 5,940,000 D
7,690,000
9,190,000
9,430,000
9,610,000

18,450,000 D

(2,200,000) K
(3,700,000)
(3,940,000)
(3,190,000)
(3,370,000)

(25,000,000) K

1,230,000 D
2,980,000

(34,145,000) K
(36,245,000)
(44,105,000)

5,500,000 D
6,700,000
8,150,000

2,500,000 D
3,100,000

1,000,000 D
1,350,000

1,500,000 D
2,100,000

750,000 D
925,000
 PD JAYA MAKMUR
NERACA SALDO
Periode 31 Desember 2016

No. Akun Nama Akun Debet Kredit

100 ASSETS
110 Current Assets
111 Cash 13,615,000
112 Account Receivable 5,695,000
113 Office Supplies 2,950,000
114 Prepaid Insurance 3,550,000
120 Fixed Assets
121 Office Equipment 9,610,000
122 Automobile 18,450,000
200 LIABILITIES
210 Current Liabilities
211 Account Payable 3,370,000
310 EQUITY
311 Hari, Capital 25,000,000
312 Hari, Drawing 2,980,000
410 REVENUE
411 Fees 44,105,000
510 EXPENSES
511 Salary Expense 8,150,000
512 Rent Expense 3,100,000
513 Automobile Expense 1,350,000
514 Advertising Expense 2,100,000
515 Miscellaneous Expense 925,000
Jumlah 72,475,000 72,475,000