Nama :

NIM :
Kelas :
Mata Kulia:

1. Jurnal Umum
Agya Design
Jurnal Umum
Per 31 Desemer 2021
Date Decription Ref Debet
1-Dec Cash 101 Rp 120,000,000
Computer 110 Rp 60,000,000
Equity, Ahmad 301

1-Dec Prepaid Rent 103 Rp 30,000,000

Prepaid Insurance 104 Rp 6,000,000
Cash 101

3-Dec Vehicle 120 Rp 15,000,000

Supplies Expense 510 Rp 3,000,000
Cash 101
Account Payable 201

8-Dec Account Receivable 102 Rp 35,000,000

Fees Earned 401

12-Dec Cash 101 Rp 20,000,000

Account Receivable 102 Rp 25,000,000
Fees Earned 401

14-Dec Cash 101 Rp 21,000,000

Account Receivable 102
(60% x 35.000.000)

16-Dec Account Payable 201 Rp 2,400,000

cash 101
(80% x 3.000.000)

18-Dec Cash 101 Rp 60,000,000

Account Receivable 102 Rp 15,000,000
Fees Earned 401

20-Dec Advertising Expense 502 Rp 36,000,000

Cash 101
22-Dec Utilities Expense 504 Rp 3,000,000
Cash 101

24-Dec Drawing, Ahmad 302 Rp 500,000

Cash 101

26-Dec Salaries Expense 503 Rp 9,000,000

Cash 101
Balance Rp 460,900,000
 Credit

Rp 180,000,000

Rp 36,000,000

Rp 15,000,000
Rp 3,000,000

Rp 35,000,000

Rp 45,000,000

Rp 21,000,000

Rp 2,400,000

Rp 75,000,000

Rp 36,000,000
Rp 3,000,000

Rp 500,000

Rp 9,000,000
Rp 460,900,000
Name AccouCash No Account:
Date Decription Ref Debet Credit
1-Dec Modal Awal Rp 120,000,000
1-Jan Biaya Dibayar dimuka Rp 36,000,000
3-Dec membeli motor Rp 15,000,000
12-Dec pendapatan dengan uang muka Rp 20,000,000
14-Dec Pelunasan piutang Rp 21,000,000
16-Dec Pelunasan Utang Rp 2,400,000
18-Dec pendapatan dengan uang muka Rp 60,000,000
20-Dec membayar iklan Rp 36,000,000
22-Dec bebayar listrik perusahaan Rp 3,000,000
24-Dec Prive Rp 500,000
26-Dec membayar gaji karyawan Rp 9,000,000

Name AccouAccount Receivable No Account:

Date Decription Ref Debet Credit
8-Dec Pendapatan jasa Piutang Rp 35,000,000
12-Dec pendapatan dengan uang muka Rp 25,000,000
14-Dec Pelunasan piutang Rp 21,000,000
18-Dec pendapatan dengan uang muka Rp 15,000,000

Name AccouPrepaid Rent No Account:

Date Decription Ref Debet Credit
1-Jan Biaya Dibayar dimuka Rp 30,000,000

Name AccouPrepaid Insurance No Account:

Date Decription Ref Debet Credit
1-Jan Biaya Dibayar dimuka Rp 6,000,000
 101 Name Accou
Computer
Balance Date Decription Ref Debet
Rp 120,000,000 1-Dec Modal Awal Rp 60,000,000
Rp 84,000,000
Rp 69,000,000
Rp 89,000,000
Rp 110,000,000
Rp 107,600,000
Rp 167,600,000
Rp 131,600,000 Name Accou
Vehicle
Rp 128,600,000 Date Decription Ref Debet
Rp 128,100,000 3-Dec membeli motor Rp 15,000,000
Rp 119,100,000

102
Balance
Rp 35,000,000
Rp 60,000,000 Name AccouAccount Payable
Rp 39,000,000 Date Decription Ref Debet
Rp 54,000,000 3-Dec membeli perlengkapan
16-Dec Pelunasan Utang Rp 2,400,000

103
Balance
Rp 30,000,000
Name Accou
Equity, Ahmad
Date Decription Ref Debet
1-Dec Modal Awal

104
Balance
Rp 6,000,000
No Account: 110 Name AccouDrawing, Ahmad
Credit Balance Date Decription Ref
Rp 60,000,000 24-Dec keperluan Pribadi

No Account: 120 Name AccouFees Earned

Credit Balance Date Decription Ref
Rp 15,000,000 8-Dec Pendapatan jasa Piutang
12-Dec pendapatan dengan uang muka
18-Dec pendapatan dengan uang muka

No Account: 201 Name Accou

Supplies Expense
Credit Balance Date Decription Ref
Rp 3,000,000 Rp 3,000,000 3-Dec membeli perlengkapan
Rp 600,000

No Account: 301 Name AccouAdvertising Expense

Credit Balance Date Decription Ref
Rp 180,000,000 Rp 180,000,000 20-Dec Membayar iklan
 No Account: 302 Name Accou
Debet Credit Balance Date
Rp 500,000 Rp 500,000 26-Dec

No Account: 401 Name Accou

Debet Credit Balance Date
Rp 35,000,000 Rp 35,000,000 22-Dec
Rp 45,000,000 Rp 80,000,000
Rp 75,000,000 Rp 155,000,000

No Account: 501
Debet Credit Balance
Rp 3,000,000 Rp 3,000,000

No Account: 502
Debet Credit Balance
Rp 36,000,000 Rp 36,000,000
Salaries Expense No Account 503
Decription Ref Debet Credit Balance
membayar gaji karyawan Rp 9,000,000 Rp 9,000,000

Utilities Expense No Account 504

Decription Ref Debet Credit Balance
Membayar air, listrik dan telepon Rp 3,000,000 Rp 3,000,000
Nama :
NIM :
Kelas :
Mata Kulia:

3. Jurnal Penyesuaian
Agya Design
Jurnal Penyesuaian
Per 31 Desemer 2021
Date Decription Ref Debet Credit
31-Dec Depresiation Expense - Computer Rp 1,250,000
Accumulation Depresiation - Computer Rp 1,250,000
(60.000.000/4 Tahun/12 bulan)

31-Dec Depresiation Expense - Vehicle Rp 312,500

Accumulation Depresiation - Vehicle Rp 312,500
(15.000.000/4 Tahun/12 Bulan)

31-Dec Rent Expense Rp 833,333

Prepaid Rent Rp 833,333
(30.000.000/3 Thn/12 Bulan)

31-Dec Insurance Expense Rp 500,000

Prepaid incurance Rp 500,000
(6.000.000/12 bulan)

31-Dec Supplies Rp 500,000

Supplies Expense Rp 500,000

31-Dec Prepaid Advertising Rp 36,000,000

Advertising Expense Rp 36,000,000

31-Dec Account Receivable Rp 15,000,000

Fees Earned payable Rp 15,000,000

31-Dec Salaries Expense Rp 1,500,000

Salary Payable Rp 1,500,000
(9.000.000 x(5/30)
Balance Rp 55,895,833 Rp 55,895,833
Nama :
NIM :
Kelas :
Mata Kulia:

4. Worksheet
Agy
W
Per 31 D
Neraca Saldo Penyesuaian
No Account Name Accouny
Debet Credit Debet
101 Cash Rp 119,100,000
102 Account Receivable Rp 54,000,000 Rp 15,000,000
103 Prepaid Rent Rp 30,000,000
104 Prepaid Insurance Rp 6,000,000
105 Prepaid Advertising Rp 36,000,000
106 Supplies Rp 500,000
110 Computer Rp 60,000,000
111 Accumulation Depresiation - Computer
120 Vehicle Rp 15,000,000
121 Accumulation Depresiation - Vehicle
201 Account Payable Rp 600,000
202 Salary Payable
203 Fees Earned payable
301 Equity, Ahmad Rp 180,000,000
302 Drawing, Ahmad Rp 500,000
401 Fees Earned Rp 155,000,000
501 Supplies Expense Rp 3,000,000
502 Advertising Expense Rp 36,000,000
503 Salaries Expense Rp 9,000,000 Rp 1,500,000
504 Utilities Expense Rp 3,000,000
505 Depresiation Expense - Computer Rp 1,250,000
506 Depresiation Expense - Vehicle Rp 312,500
507 Rent Expense Rp 833,333
508 Insurance Expense Rp 500,000
Balance Rp 335,600,000 Rp 335,600,000 Rp 55,895,833
 Agya Design
Worksheet
Per 31 Desemer 2021
Penyesuaian NS setelah Penyesuaian Laba-Rugi Neraca
Credit Debet Credit Debet Credit Debet
Rp 119,100,000 Rp - Rp 119,100,000
Rp 69,000,000 Rp - Rp 69,000,000
Rp 833,333 Rp 29,166,667 Rp - Rp 29,166,667
Rp 500,000 Rp 5,500,000 Rp - Rp 5,500,000
Rp 36,000,000 Rp - Rp 36,000,000
Rp 500,000 Rp - Rp 500,000
Rp 60,000,000 Rp - Rp 60,000,000
Rp 1,250,000 Rp - Rp 1,250,000 Rp -
Rp 15,000,000 Rp - Rp 15,000,000
Rp 312,500 Rp - Rp 312,500 Rp -
Rp - Rp 600,000 Rp -
Rp 1,500,000 Rp - Rp 1,500,000 Rp -
Rp 15,000,000 Rp - Rp 15,000,000 Rp -
Rp - Rp 180,000,000 Rp -
Rp 500,000 Rp - Rp 500,000
Rp - Rp 155,000,000 Rp - Rp 155,000,000
Rp 500,000 Rp 2,500,000 Rp - Rp 2,500,000 Rp -
Rp 36,000,000 Rp - Rp - Rp - Rp -
Rp 10,500,000 Rp - Rp 10,500,000 Rp -
Rp 3,000,000 Rp - Rp 3,000,000 Rp -
Rp 1,250,000 Rp - Rp 1,250,000 Rp -
Rp 312,500 Rp - Rp 312,500 Rp -
Rp 833,333 Rp - Rp 833,333 Rp -
Rp 500,000 Rp - Rp 500,000 Rp -
Rp 55,895,833 Rp 353,662,500 Rp 353,662,500 Rp 18,895,833 Rp 155,000,000 Rp 334,766,667
Rp 136,104,167
Rp 155,000,000 Rp 155,000,000 Rp 334,766,667
Neraca
Credit
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 1,250,000
Rp -
Rp 312,500
Rp 600,000
Rp 1,500,000
Rp 15,000,000
Rp 180,000,000
Rp -

Rp 198,662,500
Rp 136,104,167
Rp 334,766,667
1. Laporan Laba-Rugi
Agya Design
Income Statement
For ending at 31 Desemer 2021
Fees Earned Rp 155,000,000
Operational Expense:
Supplies Expense Rp 2,500,000
Advertising Expense Rp -
Salaries Expense Rp 10,500,000
Utilities Expense Rp 3,000,000
Depresiation Expense - Computer Rp 1,250,000
Depresiation Expense - Vehicle Rp 312,500
Rent Expense Rp 833,333
Insurance Expense Rp 500,000
Total Expense Rp 18,895,833
Net Income Rp 136,104,167

2. Laporan Perubahan Modal

Agya Design
Statement of Changes in Equity
For ending at 31 Desemer 2021
Equity, Ahmad Rp 180,000,000
Change :
Drawing, Ahmad -Rp 500,000
Net Income Rp 136,104,167
Rp 135,604,167
ending Equity, Ahmad Rp 315,604,167

3. Laporan Posisi Keuangan

Agya Design
Finansial Statement
For 31 Desember 2021
ASSET LIABILITAS & EQUITY
Curent Asset Liabilitas
Cash Rp 119,100,000 Account Payable
Account Receivable Rp 69,000,000 Salary Payable
Prepaid Rent Rp 29,166,667 Fees Earned payable
Prepaid Insurance Rp 5,500,000 Total Liabilitas
Prepaid Advertising Rp 36,000,000
Supplies Rp 500,000
Total curent Aset Rp 259,266,667
Fixed Asset Equity
Computer Rp 60,000,000 Equity, Ahmad
Accumulation Depresiation - Computer -Rp 1,250,000 Retained earning
Vehicle Rp 15,000,000 Total Equity
Accumulation Depresiation - Vehicle -Rp 312,500
Total Fixed Asset Rp 73,437,500
TOTAL ASSET Rp 332,704,167 TOTAL LIABILITAS & E
Rp 600,000
Rp 1,500,000
Rp 15,000,000
Rp 17,100,000
Rp 180,000,000
Rp 135,604,167
Rp 315,604,167

Rp 332,704,167
Nama :
NIM :
Kelas :
Mata Kulia:

6. Jurnal Penutup
Agya Design
Jurnal Penutup
Per 31 Desemer 2021
Date Decription Ref Debet Credit
31-Dec Fees Earned Rp 155,000,000
Income Summary Rp 155,000,000
(Closing Reveue Account)

31-Dec Income Summary Rp 18,895,833

Supplies Expense Rp 2,500,000
Salaries Expense Rp 10,500,000
Utilities Expense Rp 3,000,000
Depresiation Expense - Computer Rp 1,250,000
Depresiation Expense - Vehicle Rp 312,500
Rent Expense Rp 833,333
Insurance Expense Rp 500,000
(Closing Expense Account)

31-Dec Income Summary Rp 500,000

Drawing, Ahmad Rp 500,000
(Closing Drawing Account)

31-Dec Retained earning Rp 136,104,167

Income Summary Rp 136,104,167
(Closing net Account)
Balance Rp 310,500,000 Rp 310,500,000