BUKU KAS

Tanggal No Uraian Debet Kredit Saldo Simpanan Simpanan Inventaris Penyertaan

Bukti Pokok Wajib Modal

01 Jan 1 Simpanan pokok 12,500,000 12,500,000 12,500,000

01 Jan 2 Simpanan wajib 250,000 12,750,000 250,000
Penyertaan modal
02 Jan 3 pemerintah 250,000,000 262,750,000 250,000,000
03 Jan 4 Pinjaman anggota 250,000,000 12,750,000
03 Jan 5 Provisi 2,500,000 15,250,000
03 Jan 6 Administrasi 1,250,000 16,500,000
03 Jan 8 meterai 300,000 16,200,000
03 Jan 9 Angsuran pokok 400,000 16,600,000
03 Jan 10 Bunga 80,000 16,680,000
04 Jan 11 Persediaan (ATK) 250,000 16,430,000
04 Jan 12 Transportasi 250,000 16,180,000
05 Jan 13 Angsuran pokok 600,000 16,780,000
05 Jan 14 Jasa 120,000 16,900,000
20 Jan 15 Angsuran Pokok 900,000 17,800,000
20 Jan 16 Bunga 180,000 17,980,000
20 Jan 17 Simpanan wjib 30,000 18,010,000 30,000
25 Jan 18 Angsuran pokok 125,000 18,135,000
25 Jan 19 Bunga 25,000 18,160,000
25 Jan 20 Simpanan Wajib 20,000 18,180,000 20,000
30 Jan 21 Transportasi 150,000 18,030,000
31 Jan 22 Inventaris 1,000,000 17,030,000 1,000,000
268,980,000 251,950,000 591,595,000 12,500,000 300,000 1,000,000 250,000,000

PHU
 JURNAL

Piutang
Provisi Administ Bunga Beban Persediaa
Pinjaman n
Pinjaman Angsuran Sisa Piutang
Pokok

250,000,000
2,500,000
1,250,000
300,000
400,000 249,600,000
80,000
250,000
250,000
600,000 249,000,000
120,000
900,000 248,100,000
180,000

125,000 247,975,000
25,000

150,000

2,500,000 1,250,000 405,000 650,000 250,000,000 2,025,000 994,675,000 300,000