TRAVEL HAJAR ASWAD

KERTAS KERJA
31 OKTOBER 2019

Neraca Saldo Jurnal Penyesuaian

Akun
Debit Kredit Debit Kredit
Kas Rp 8,950,000
Piutang Usaha Rp 12,500,000
Bahan Habis Pakai Rp 3,750,000 Rp 2,250,000
Asuransi Dibayar di Muka Rp 2,400,000 Rp 2,000,000
Peralatan Kantor Rp 54,500,000
Akumulasi Penyusutan Peralatan Rp 20,500,000 Rp 2,900,000
Kendaraan Rp 160,000,000
Akumulasi Penyusutan Kendaraan Rp 15,000,000 Rp 4,500,000
Utang Usaha Rp 3,100,000
Utang Beban Gaji Rp 6,000,000
Pendapatan Diterima di Muka Rp 7,500,000 Rp 3,500,000
Utang Bank Rp 145,000,000
Modal, Fadhil Rp 18,900,000
Prive, Fadhil Rp 1,000,000
Pendapatan Travel Rp 95,000,000 Rp 3,500,000
Beban Gaji Rp 35,750,000 Rp 6,000,000
Beban Sewa Rp 18,000,000
Beban Utilitas Rp 6,800,000
Beban Lain Lain Rp 1,350,000
Beban Penyusutan Peralatan Rp 2,900,000
Beban Penyusutan Kendaraan Rp 4,500,000
Beban Bahan Habis Pakai Rp 2,250,000
Beban Asuransi Rp 2,000,000

Total Rp 305,000,000 Rp 305,000,000 Rp 21,150,000 Rp 21,150,000

TRAVEL HAJAR ASWAD
KERTAS KERJA
31 OKTOBER 2019

Neraca Saldo Disesuaikan Laba Rugi Neraca

Debit Kredit Debit Kredit Debit Kredit
Rp 8,950,000 Rp 8,950,000
Rp 12,500,000 Rp 12,500,000
Rp 1,500,000 Rp 1,500,000
Rp 400,000 Rp 400,000
Rp 54,500,000 Rp 54,500,000
Rp 23,400,000 Rp 23,400,000
Rp 160,000,000 Rp 160,000,000
Rp 19,500,000 Rp 19,500,000
Rp 3,100,000 Rp 3,100,000
Rp 6,000,000 Rp 6,000,000
Rp 4,000,000 Rp 4,000,000
Rp 145,000,000 Rp 145,000,000
Rp 18,900,000 Rp 18,900,000
Rp 1,000,000 Rp 1,000,000
Rp 98,500,000 Rp 98,500,000
Rp 41,750,000 Rp 41,750,000
Rp 18,000,000 Rp 18,000,000
Rp 6,800,000 Rp 6,800,000
Rp 1,350,000 Rp 1,350,000
Rp 2,900,000 Rp 2,900,000
Rp 4,500,000 Rp 4,500,000
Rp 2,250,000 Rp 2,250,000
Rp 2,000,000 Rp 2,000,000

Rp 318,400,000 Rp 318,400,000 Rp 79,550,000 Rp 98,500,000 Rp 238,850,000 Rp 219,900,000

Rp 18,950,000 Rp 18,950,000
 TRAVEL HAJAR ASWAD
JURNAL PENYESUAIAN
2019

Tanggal Deskripsi Debit Kredit

a Beban Bahan Habis Pakai Rp 2,250,000

Bahan Habis Pakai Rp 2,250,000

a Beban Asuransi Rp 2,000,000

Asuransi Dibayar di Muka Rp 2,000,000

b Beban Penyusutan Peralatan Rp 2,900,000

Akumulasi Penyusutan Peralatan Rp 2,900,000

c Beban Penyusutan Kendaraan Rp 4,500,000

Akumulasi Penyusutan Kendaraan Rp 4,500,000

d Beban Gaji Rp 6,000,000

Utang Beban Gaji Rp 6,000,000

e Pendapatan Diterima di Muka Rp 3,500,000

Pendapatan Travel Rp 3,500,000

TOTAL Rp 21,150,000 Rp 21,150,000