General Jurnal

Tn. Firman
Periode Februari 2011

Tanggal Nama Akun Ref Debet

1-Feb Cash Rp 75,000,000.00
Tn. Firman Capital
5-Feb Rent Expense Rp 1,500,000.00
Cash
8-Feb Office Supplies Rp 500,000.00
Cash
10-Feb Office Equipment Rp 12,000,000.00
Cash
Account Payable
12-Feb Cash Rp 3,500,000.00
Service Revenue
17-Feb Salaries Expense Rp 2,000,000.00
Cash
19-Feb Account Receivable Rp 1,500,000.00
Service Revenue
21-Feb Electricity & Telephone Expense Rp 250,000.00
Cash
23-Feb Cash Rp 1,500,000.00
Account Receivable
24-Feb Cash Rp 1,050,000.00
Account Receivable Rp 1,950,000.00
Service Revenue
25-Feb Account Payable Rp 1,500,000.00
Cash
26-Feb Tn.Firman Drawing Rp 1,500,000.00
Cash
27-Feb Cash Rp 1,750,000.00
Service Revenue
28-Feb Missellaneous Expense Rp 500,000.00
Cash
Feb-29 Salaries Expense Rp 2,000,000.00
Cash

JUMLAH Rp 108,000,000.00
 Kredit

Rp 75,000,000.00

Rp 1,500,000.00

Rp 500,000.00

Rp 5,500,000.00
Rp 6,500,000.00

Rp 3,500,000.00

Rp 2,000,000.00

Rp 1,500,000.00

Rp 250,000.00

Rp 1,500,000.00

Rp 3,000,000.00

Rp 1,500,000.00

Rp 1,500,000.00

Rp 1,750,000.00

Rp 500,000.00

Rp 2,000,000.00

Rp 108,000,000.00
 General Ledger
Tn. Firman
Periode Februari 2011

111. CASH

Tanggal Keterangan P/R Debet Kredit

1-Feb Setoran Modal Usaha Rp 75,000,000.00

5-Feb Sewa Ruko Rp 1,500,000.00
8-Feb Perlengkapan Rp 500,000.00
10-Feb Peralatan dan Cleaning Service Rp 5,500,000.00
12-Feb Pendapatan Jasa CV Karya Adi Rp 3,500,000.00
17-Feb Biaya Gaji Rp 2,000,000.00
21-Feb Biaya Listrik Rp 250,000.00
23-Feb Transaksi PT. Jasa Tani Rp 1,500,000.00
24-Feb Pendapatan Jasa Matahari Rp 1,050,000.00
25-Feb Utang PD Emas Abadi Rp 1,500,000.00
26-Feb Drawing Tn. Firman Rp 1,500,000.00
27-Feb Pendapatan PT Giro dan Pos Rp 1,750,000.00
28-Feb Misellaneus Expense Rp 500,000.00
Feb-29 Salaries Expense Rp 2,000,000.00

112. ACCOUNT RECEIVABLE

Tanggal Keterangan P/R Debet Kredit

19-Feb Piutang PT Jasa Tani Rp 1,500,000.00

23-Feb Uang Pelunasan PT Jasa Tani Rp 1,500,000.00
24-Feb Uang Muka Matahari Rp 1,950,000.00

113. OFFICE SUPPLIES

Tanggal Keterangan P/R Debet Kredit

8-Feb Beli Perlengkapan Rp 500,000.00

114.OFFICE EQUIPMENT

Tanggal Keterangan P/R Debet Kredit

10-Feb Beli Peralatan dan Cleaning Service Rp 12,000,000.00

211. ACCOUNT PAYABLE

Tanggal Keterangan P/R Debet Kredit

10-Feb Utang Peralatan Kantor Rp 6,500,000.00

 25-Feb Utang Angsuran Rp 1,500,000.00

311. TN. FIRMAN CAPITAL

Tanggal Keterangan P/R Debet Kredit

1-Feb Modal Awal Rp 75,000,000.00

312. TN. FIRMAN DRAWING

Tanggal Keterangan P/R Debet Kredit

26-Feb Keperluan Pribadi Rp 1,500,000.00

411. SERVICE REVENUE

Tanggal Keterangan P/R Debet Kredit

12-Feb Pendapatan CV Karya Adi Rp 3,500,000.00

19-Feb Pendapatan PT Jasa Tani Rp 1,500,000.00
24-Feb Pendapatan Matahari Rp 3,000,000.00
27-Feb Pendapatan PT Pos dan Giro Rp 1,750,000.00

511. SALARIES EXPENSE

Tanggal Keterangan P/R Debet Kredit

17-Feb Gaji Pegawai Rp 2,000,000.00

Feb-29 Gaji Pegawai Rp 2,000,000.00

512. RENT EXPENSE

Tanggal Keterangan P/R Debet Kredit

5-Feb Sewa Ruangan Rp 1,500,000.00

513. ELECTRICITY & TELEPHONE EXPENSE

Tanggal Keterangan P/R Debet Kredit

21-Feb Bayar L:istrik & Telpon Rp 250,000.00

514. MISELLANIUS EXPENSE

Tanggal Keterangan P/R Debet Kredit

28-Feb Serba Serbi Rp 500,000.00
 Balance
Debet Kredit
Rp 75,000,000.00
Rp 73,500,000.00
Rp 73,000,000.00
Rp 67,500,000.00
Rp 71,000,000.00
Rp 69,000,000.00
Rp 68,750,000.00
Rp 70,250,000.00
Rp 71,300,000.00
Rp 69,800,000.00
Rp 68,300,000.00
Rp 70,050,000.00
Rp 69,550,000.00
Rp 67,550,000.00

Balance
Debet Kredit
Rp 1,500,000.00
Rp -
Rp 1,950,000.00

Balance
Debet Kredit
Rp 500,000.00

Balance
Debet Kredit
Rp 12,000,000.00

Balance
Debet Kredit
Rp 6,500,000.00
 Rp 5,000,000.00

Balance
Debet Kredit
Rp 75,000,000.00

Balance
Debet Kredit
Rp 1,500,000.00

Balance
Debet Kredit
Rp 3,500,000.00
Rp 5,000,000.00
Rp 8,000,000.00
Rp 9,750,000.00

Balance
Debet Kredit
Rp 2,000,000.00
Rp 4,000,000.00

Balance
Debet Kredit
Rp 1,500,000.00

Balance
Debet Kredit
Rp 250,000.00

Balance
Debet Kredit
Rp 500,000.00
 Trial Balance
Tn. Firman
Periode Februari 2011

No. Akun Nama Akun Debet Kredit

111 Cash Rp 67,550,000.00
112 ACCOUNT RECEIVABLE Rp 1,950,000.00
113 OFFICE SUPPLIES Rp 500,000.00
114 OFFICE EQUIPMENT Rp 12,000,000.00
211 ACCOUNT PAYABLE Rp 5,000,000.00
311 TN. FIRMAN CAPITAL Rp 75,000,000.00
312 TN. FIRMAN DRAWING Rp 1,500,000.00
411 SERVICE REVENUE Rp 9,750,000.00
511 SALARIES EXPENSE Rp 4,000,000.00
512 RENT EXPENSE Rp 1,500,000.00
513 ELECTRICITY & TELEPHONE EXPENSE Rp 250,000.00
514 MISELLANIUS EXPENSE Rp 500,000.00
JUMLAH Rp 89,750,000.00 Rp 89,750,000.00
 Net In Come
Tn. Firman
Periode Februari 2011

Revenue
Service Revenue Rp 9,750,000.00
Expense
Salaries Expense Rp 4,000,000.00
Rent Expense Rp 1,500,000.00
Electricity & Telephone Expense Rp 250,000.00
Misellanius Expense Rp 500,000.00
Total Expense Rp 6,250,000.00
Net In Come Rp 3,500,000.00
 Capital Statement
Tn. Firman
Periode Februari 2011

Tn. Firman Capital 1 Februari Rp 75,000,000.00

Net In Come Rp 3,500,000.00
Drawing Rp 1,500,000.00
Tn. Firman Capital 29 Februari Rp 77,000,000.00
 Balance Sheet
Tn. Firman
Periode Februari 2011

Asset / Aktiva Liabilities

Cash Rp 67,550,000.00 Account Payable Rp 5,000,000.00
Account Receivable Rp 1,950,000.00 Tn. Firman Capital Rp 77,000,000.00
Office Supplies Rp 500,000.00
Office Eqipment Rp 12,000,000.00
TOTAL AKTIVA Rp 82,000,000.00 TOTAL LIABILITIES Rp 82,000,000.00