Biro Perencana Bangunan

Jurnal Umum
Periode Mei 2010
Tanggal Akun Ref Debit Kredit
Mei, 2 Kas Rp75,000,000.00
Modal, Tn Darmali Rp75,000,000.00
4 Kendaraan Rp68,000,000.00
Kas Rp14,000,000.00
Utang Wesel Rp54,000,000.00
7 Beban Sewa Rp8,000,000.00
Kas Rp8,000,000.00
8 Perlengkapan Kantor Rp2,250,000.00
Kas Rp2,250,000.00
9 Peralatan Kantor Rp42,000,000.00
Kas Rp42,000,000.00
12 Premi Asurani Rp3,920,000.00
Kas Rp3,920,000.00
15 Kas Rp17,250,000.00
Pendapatan Jasa Rp17,250,000.00
17 Utang Usaha Rp21,000,000.00
Kas Rp21,000,000.00
19 Macam-macam Beban Rp400,000.00
Kas Rp400,000.00
22 Piutang Usaha Rp25,000,000.00
Pendapatan Jasa Rp25,000,000.00
24 Beban Gaji Rp10,000,000.00
Kas Rp10,000,000.00
27 Macam-macam Beban Rp680,000.00
Kas Rp680,000.00
29 Utang Wesel Rp1,500,000.00
Kas Rp1,500,000.00
30 Beban Kendaraan Rp700,000.00
Kas Rp700,000.00
Total Rp273,500,000.00 Rp273,500,000.00

Kas
Dr Cr
2 $75,000,000 4 Rp14,000,000.00
15 Rp17,250,000.00 7 Rp8,000,000.00
8 Rp2,250,000.00
9 Rp42,000,000.00
 12 Rp3,920,000.00
17 Rp21,000,000.00
19 Rp400,000.00
24 Rp10,000,000.00
27 Rp680,000.00
29 Rp1,500,000.00
30 Rp700,000.00
Rp104,450,000.00
Saldo Rp12,200,000.00

Piutang Usaha
Dr Cr
22 Rp25,000,000.00

Saldo Rp25,000,000.00

Perlengkapan
Dr Cr
8 Rp2,250,000.00

Saldo Rp2,250,000.00

Asuransi Dibayar di Muka

Dr Cr
12 Rp3,920,000.00

Saldo Rp3,920,000.00

Kendaraan
Dr Cr
4 Rp68,000,000.00

Saldo Rp68,000,000.00

Peralatan Kantor
Dr Cr
9 Rp42,000,000.00
Saldo Rp42,000,000.00

Utang Wesel
Dr Cr
29 Rp1,500,000.00 Rp4.00 Rp54,000,000.00

Saldo Rp52,500,000.00

Utang Usaha
Dr Cr
17 Rp21,000,000.00

Saldo Rp21,000,000.00

Modal, Tn Darmali
Dr Cr
2 Rp75,000,000.00

Saldo Rp75,000,000.00

Pendapatan Jasa
Dr Cr
15 Rp17,250,000.00
22 Rp25,000,000.00

Saldo Rp42,250,000.00

Beban Gaji
Dr Cr
24 Rp10,000,000.00

Saldo Rp10,000,000.00

Beban Sewa
Dr Cr
 7 Rp8,000,000.00

Saldo Rp8,000,000.00

Beban Kendaraan
Dr Cr
30 Rp700,000.00

Saldo Rp700,000.00

Macam-macam Beban
Dr Cr
19 Rp400,000.00
27 Rp680,000.00

Saldo Rp1,080,000.00