JURNAL UMUM

PT Chandra IT Cunsultan
Per 31 Maret 2021

TANGGAL KETERANGAN DEBIT KREDIT Kode

2021 1 Cash Rp 135.000.000 1
Maret 1 Capital Chandra Rp 75.000.000 1
1 Capital John Rp 60.000.000 1
1 Office Supplies Rp 1.250.000 1
1 Office Equipment Rp 10.750.000 1
1 Cash Rp 12.000.000 2
1 Prepaid Rent Rp 4.560.000 1
1 Cash Rp 4.560.000 3
2 Salaries Expenses Rp 700.000 1
2 Cash Rp 700.000 4
2 Prepaid Insurance Rp 3.900.000 1
2 Cash Rp 3.900.000 5
3 Account Reveivable Rp 2.700.000 1
3 Services Income Rp 2.700.000 1
4 Cash Rp 6.000.000 6
4 Unearned Fee Revenue Rp 6.000.000 1
6 Office Equipment Rp 2.500.000 2
6 Account Payable Rp 2.500.000 1
8 Cash Rp 1.700.000 7
8 Account Reveivable Rp 1.700.000 2
10 Advertising Expense Rp 900.000 1
10 Cash Rp 900.000 8
11 Account Payable Rp 1.500.000 2
11 Cash Rp 1.500.000 9
12 Account Reveivable Rp 3.500.000 3
12 Services Income Rp 3.500.000 2
16 Salaries Expenses Rp 700.000 2
16 Cash Rp 700.000 #
17 Cash Rp 2.100.000 #
17 Services Income Rp 2.100.000 3
18 Office Supplies Rp 750.000 2
18 Cash Rp 750.000 #
20 Account Reveivable Rp 5.000.000 4
20 Services Income Rp 5.000.000 4
23 Cash Rp 1.850.000 #
23 Services Income Rp 1.850.000 5
24 Cash Rp 2.500.000 #
24 Account Reveivable Rp 2.500.000 5
25 Electricity Expense Rp 250.000 1
25 Telephone Expense Rp 200.000 1
25 Cash Rp 450.000 #
30 Cash Rp 1.600.000 #
30 Services Income Rp 1.600.000 6
30 Account Reveivable Rp 1.500.000 6
30 Services Income Rp 1.500.000 7
30 Dividend Rp 4.750.000 1
30 Cash Rp 4.750.000 #
Rp 196.160.000,00 Rp 196.160.000,00
 BUKU BESAR
PT Chandra IT Cunsultant
Per 31 Maret 2021

Cash
1
Debit Kredit
1
1
Rp 135.000.000 Rp - 1
Rp - Rp 12.000.000 2
Rp - Rp 4.560.000 3
Rp - Rp 700.000 4
Rp - Rp 3.900.000 5
Rp 6.000.000 Rp - 6
Rp 1.700.000 Rp - 7
Rp - Rp 900.000 8
Rp - Rp 1.500.000 9
Rp - Rp 700.000 10
Rp 2.100.000 Rp - 11
Rp - Rp 750.000 12
Rp 1.850.000 Rp - 13
Rp 2.500.000 Rp - 14
Rp - Rp 450.000 15
Rp 1.600.000 Rp - 16
Rp - Rp 4.750.000 17
Rp - Rp -
Rp 150.750.000 Rp 30.210.000
Saldo Debit Rp 120.540.000

Account Reveivable
1
Debit Kredit
1
1
Rp 2.700.000 Rp - 1
Rp - Rp 1.700.000 2
Rp 3.500.000 Rp - 3
Rp 5.000.000 Rp - 4
Rp - Rp 2.500.000 5
Rp 1.500.000 Rp - 6
Rp - Rp -
Rp 12.700.000 Rp 4.200.000
Saldo Debit Rp 8.500.000

Office Supplies
1
Debit Kredit
1
1
Rp 1.250.000 Rp - 1
Rp 750.000 Rp - 2
Rp - Rp 900.000
Rp 2.000.000 Rp 900.000
Saldo Debit Rp 1.100.000

Prepaid Rent
1
Debit Kredit
1
1
Rp 4.560.000 Rp - 1
Rp - Rp 380.000
Rp 4.560.000 Rp 380.000
Saldo Debit Rp 4.180.000

Prepaid Insurance
1
Debit Kredit
1
1
Rp 3.900.000 Rp - 1
Rp - Rp 325.000
Rp 3.900.000 Rp 325.000
Saldo Debit Rp 3.575.000

Office Equipment
1
Debit Kredit
1
1
Rp 10.750.000 Rp - 1
Rp 2.500.000 Rp - 2
Rp - Rp -
Rp 13.250.000 Rp -
Saldo Debit Rp 13.250.000
 Accumulated Depreciation - Equipment
1
Debit Kredit
1
1
1
Rp - Rp 276.000
Rp - Rp 276.000
Saldo Kredit Rp 276.000

Account Payable
1
Debit Kredit
1
1
Rp - Rp 2.500.000 1
Rp 1.500.000 Rp - 2
Rp - Rp -
Rp 1.500.000 Rp 2.500.000
Saldo Kredit Rp 1.000.000

Salaries Payable
1
Debit Kredit
1
1
1
Rp - Rp 600.000
Rp - Rp 600.000
Saldo Kredit Rp 600.000

Unearned Fee Revenue

1
Debit Kredit
1
1
Rp - Rp 6.000.000 1
Rp 2.000.000 Rp -
Rp 2.000.000 Rp 6.000.000
Saldo Kredit Rp 4.000.000

Capital Chandra
1
Debit Kredit
1
1
Rp - Rp 75.000.000 1
Rp - Rp -
Rp - Rp 75.000.000
Saldo Kredit Rp 75.000.000

Capital John
1
Debit Kredit
1
1
Rp - Rp 60.000.000 1
Rp - Rp -
Rp - Rp 60.000.000
Saldo Kredit Rp 60.000.000

Retained Earnings
1
Debit Kredit
1
1
1
Rp - Rp -
Rp - Rp -
Saldo Kredit Rp -

Dividend
1
Debit Kredit
1
1
Rp 4.750.000 Rp - 1
Rp - Rp -
Rp 4.750.000 Rp -
Saldo Debit Rp 4.750.000

Services Income
1
Debit Kredit
1
1
Rp - Rp 2.700.000 1
Rp - Rp 3.500.000 2
Rp - Rp 2.100.000 3
Rp - Rp 5.000.000 4
Rp - Rp 1.850.000 5
Rp - Rp 1.600.000 6
Rp - Rp 1.500.000 7
Rp - Rp 2.000.000
Rp - Rp 20.250.000
Saldo Kredit Rp 20.250.000
 Salaries Expenses
1
Debit Kredit
1
1
Rp 700.000 Rp - 1
Rp 700.000 Rp - 2
Rp 600.000 Rp -
Rp 2.000.000 Rp -
Saldo Debit Rp 2.000.000

Rent Expense
1
Debit Kredit
1
1
1
Rp 380.000 Rp -
Rp 380.000 Rp -
Saldo Debit Rp 380.000

Office Supplies Expense

1
Debit Kredit
1
1
1
Rp 900.000 Rp -
Rp 900.000 Rp -
Saldo Debit Rp 900.000

Isurance Expense
1
Debit Kredit
1
1
1
Rp 325.000 Rp -
Rp 325.000 Rp -
Saldo Debit Rp 325.000

Advertising Expense
1
Debit Kredit
1
1
Rp 900.000 Rp - 1
Rp - Rp -
Rp 900.000 Rp -
Saldo Debit Rp 900.000

Electricity Expense
1
Debit Kredit
1
1
Rp 250.000 Rp - 1
Rp - Rp -
Rp 250.000 Rp -
Saldo Debit Rp 250.000

Telephone Expense
1
Debit Kredit
1
1
Rp 200.000 Rp - 1
Rp - Rp -
Rp 200.000 Rp -
Saldo Debit Rp 200.000

Depreciation Expense
1
Debit Kredit
1
1
1
Rp 276.000 Rp -
Rp 276.000 Rp -
Saldo Debit Rp 276.000
 NERACA SALDO
PT Chandra IT Cunsultant
Per 31 Maret 2021
Kode
Nama Akun Debit Kredit
Akun
11 Cash Rp 120.540.000
12 Account Reveivable Rp 8.500.000
14 Office Supplies Rp 2.000.000
15 Prepaid Rent Rp 4.560.000
16 Prepaid Insurance Rp 3.900.000
18 Office Equipment Rp 13.250.000
19 Accumulated Depreciation - Equipment Rp -
21 Account Payable Rp 1.000.000
22 Salaries Payable Rp -
23 Unearned Fee Revenue Rp 6.000.000
31 Capital Chandra Rp 75.000.000
32 Capital John Rp 60.000.000
33 Retained Earnings Rp -
34 Dividend Rp 4.750.000
41 Services Income Rp 18.250.000
51 Salaries Expenses Rp 1.400.000
52 Rent Expense Rp -
53 Office Supplies Expense Rp -
54 Isurance Expense Rp -
55 Advertising Expense Rp 900.000
56 Electricity Expense Rp 250.000
57 Telephone Expense Rp 200.000
58 Depreciation Expense Rp -

Jumlah Rp 160.250.000 Rp 160.250.000

 JURNAL PENYESUAIAN
PT Chandra IT Cunsultant
Per 31 Maret 2021

TANGGAL KETERANGAN DEBIT KREDIT

2021 31 Isurance Expense Rp 325.000
Maret 31 Prepaid Insurance Rp 325.000
31 Office Supplies Expense Rp 900.000
31 Office Supplies Rp 900.000
31 Depreciation Expense Rp 276.000
31 Accumulated Depreciation - Equipment Rp 276.000
31 Rent Expense Rp 380.000
31 Prepaid Rent Rp 380.000
31 Salaries Expenses Rp 600.000
31 Salaries Payable Rp 600.000
31 Unearned Fee Revenue Rp 2.000.000
31 Services Income Rp 2.000.000
Rp 4.481.000,00 Rp 4.481.000,00
 PT Chandra IT Cunsultant
Laporan Laba Rugi
Per 31 Maret 2021
Pendapatan:
Services Income Rp 20.250.000 -
Total Pendapatan:
Beban-Beban :
Salaries Expenses Rp 2.000.000
Rent Expense Rp 380.000
Office Supplies Expense Rp 900.000
Isurance Expense Rp 325.000
Advertising Expense Rp 900.000
Electricity Expense Rp 250.000
Telephone Expense Rp 200.000
Depreciation Expense Rp 276.000 +
Total Beban Rp 5.231.000
Laba Rp 15.019.000
 PT Chandra IT Cunsultant
Laporan Laba Ditahan
Per 31 Maret 2021

Retained Earnings, 1 Maret 2021 Rp -

Laba Rp 15.019.000
Rp 15.019.000
Dividend Rp 4.750.000
Retained Earnings, 31 Maret 2021 Rp 10.269.000
 PT Chandra IT Cunsultant
Neraca
Per 31 Maret 2021

ASET KEWAJIBAN & EKUITAS

Aset Lancar Kewajiban
101 Cash Rp 120.540.000 301 Account Payable Rp 1.000.000
102 Account Reveivable Rp 8.500.000 302 Salaries Payable Rp 600.000
103 Office Supplies Rp 1.100.000 303 Unearned Fee Revenue Rp 4.000.000 +
104 Prepaid Rent Rp 4.180.000 304
105 Prepaid Insurance Rp 3.575.000 + 305
Jumlah Aset Lancar Rp 137.895.000 Jumlah Kewiban Rp 5.600.000

Aset Tetap Ekuitas

201 Office Equipment Rp 13.250.000 Capital Chandra Rp 75.000.000
202 Accumulated Depreciation - Equipment
-Rp 276.000 + Capital John Rp 60.000.000
203 Retained Earnings, 30 April 2021 Rp 10.269.000 +
Jumlah Aset Tetap Rp 12.974.000 Jumlah Ekuitas Rp 145.269.000

Total Aset Rp 150.869.000 Total Kewajiban & Ekuitas Rp 150.869.000

Balance