CHART OF ACCOUNT-PT BINTANG RAYA JUARSA INDONESIA

KODE NAMA AKUN

1110 KAS
1111 BANK BCA
1112 PERLENGKAPAN
1113 SEWA DIBAYAR DIMUKA
1114 PERSEDIAAN BAKSO
1115 PERSEDIAAN MINUMAN
1200 PERALATAN
1201 AKM. PENY. PERALATAN
1202 KENDARAAN
1203 AKM. PENY. KENDARAAN
2000 UTANG DAGANG
3000 MODAL
4000 PENJUALAN BAKSO
4001 PENJUALAN MINUMAN
5000 BIAYA BAHAN PELENGKAP
5001 BIAYA PERAWATAN
5002 BIAYA GAJI
5003 BIAYA ATK
5004 BIAYA INTERNET
5005 BIAYA LISTRIK DAN AIR
5006 BIAYA IKLAN
KODE BARANG NAMA BARANG KELOMPOK BARANG HARGA BELI
A01 BAKSO ORIGINAL Rp 2,500
A02 BAKSO URAT BAKSO Rp 10,000
A03 BAKSO LAVA Rp 50,000
A04 AIR MINERAL Rp 5,500
A05 TEH BOTOL MINUMAN Rp 6,500
 PERSEDIAAN BAKSO SALDO PERKAP
BAKSO ORIGINAL 4000 Rp 2,500 Rp 10,000,000 MANGKOK 100
BAKSO URAT 2000 Rp 10,000 Rp 20,000,000 HOTPLATE 100
BAKSO LAVA 1000 Rp 50,000 Rp 50,000,000 SENDOK 100
TOTAL Rp 80,000,000 GARPU 100
PISAU 100
TOTAL

PERSEDIAAN MINUMAN
AIR MINERAL 3000 Rp 4,500 Rp 13,500,000
TEH BOTOL 3000 Rp 5,000 Rp 15,000,000
TOTAL Rp 28,500,000

GRAND TOTAL PERSEDIAAN Rp 108,500,000

 DATA PENJUALAN
Rp 25,000 Rp 2,500,000 ITEM HARGA 1
Rp 37,500 Rp 3,750,000 MENU BAKSO ORIGINAL Rp 24,000 Rp 1,680,000
Rp 7,500 Rp 750,000 MENU BAKSO URAT Rp 38,000 Rp 1,900,000
Rp 7,500 Rp 750,000 MENU BAKSO LAVA Rp 95,000 Rp 2,850,000
Rp 10,000 Rp 1,000,000 Rp 6,430,000
TOTAL Rp 8,750,000 MINUMAN AIR MINERAL Rp 10,000 Rp 350,000
MINUMAN TEH MANIS Rp 11,000 Rp 440,000
Rp 790,000
Rp 7,220,000
 2 3 4 5 6
Rp 1,920,000 Rp 2,160,000 Rp 1,200,000 Rp 2,160,000 Rp 2,400,000
Rp 2,280,000 Rp 2,660,000 Rp 1,900,000 Rp 2,660,000 Rp 2,090,000
Rp 2,850,000 Rp 4,750,000 Rp 2,850,000 Rp 4,750,000 Rp 4,750,000
Rp 7,050,000 Rp 9,570,000 Rp 5,950,000 Rp 9,570,000 Rp 9,240,000
Rp 400,000 Rp 500,000 Rp 300,000 Rp 400,000 Rp 500,000
Rp 440,000 Rp 330,000 Rp 440,000 Rp 440,000 Rp 330,000
Rp 840,000 Rp 830,000 Rp 740,000 Rp 840,000 Rp 830,000
Rp 7,890,000 Rp 10,400,000 Rp 6,690,000 Rp 10,410,000 Rp 10,070,000
 7 8 9 10 11
Rp 1,680,000 Rp 1,680,000 Rp 1,440,000 Rp 1,680,000 Rp 1,680,000
Rp 1,900,000 Rp 2,660,000 Rp 2,660,000 Rp 1,900,000 Rp 2,280,000
Rp 1,900,000 Rp 1,900,000 Rp 2,375,000 Rp 1,425,000 Rp 950,000
Rp 5,480,000 Rp 6,240,000 Rp 6,475,000 Rp 5,005,000 Rp 4,910,000
Rp 400,000 Rp 600,000 Rp 400,000 Rp 500,000 Rp 400,000
Rp 275,000 Rp 550,000 Rp 330,000 Rp 440,000 Rp 440,000
Rp 675,000 Rp 1,150,000 Rp 730,000 Rp 940,000 Rp 840,000
Rp 6,155,000 Rp 7,390,000 Rp 7,205,000 Rp 5,945,000 Rp 5,750,000
 1
12 13 14 15 16
Rp 2,400,000 Rp 2,400,000 Rp 2,160,000 Rp 1,680,000 Rp 1,680,000
Rp 2,660,000 Rp 3,420,000 Rp 1,520,000 Rp 1,900,000 Rp 1,900,000
Rp 4,750,000 Rp 4,750,000 Rp 1,900,000 Rp 3,325,000 Rp 2,850,000
Rp 9,810,000 Rp 10,570,000 Rp 5,580,000 Rp 6,905,000 Rp 6,430,000
Rp 400,000 Rp 500,000 Rp 300,000 Rp 250,000 Rp 350,000
Rp 550,000 Rp 385,000 Rp 330,000 Rp 275,000 Rp 440,000
Rp 950,000 Rp 885,000 Rp 630,000 Rp 525,000 Rp 790,000
Rp 10,760,000 Rp 11,455,000 Rp 6,210,000 Rp 7,430,000 Rp 7,220,000
 2 4 3 5 7
17 18 19 20 21
Rp 1,920,000 Rp 1,200,000 Rp 2,160,000 Rp 2,160,000 Rp 1,680,000
Rp 2,280,000 Rp 1,900,000 Rp 2,660,000 Rp 2,660,000 Rp 1,900,000
Rp 2,850,000 Rp 2,850,000 Rp 4,750,000 Rp 4,750,000 Rp 1,900,000
Rp 7,050,000 Rp 5,950,000 Rp 9,570,000 Rp 9,570,000 Rp 5,480,000
Rp 400,000 Rp 300,000 Rp 500,000 Rp 400,000 Rp 400,000
Rp 440,000 Rp 440,000 Rp 330,000 Rp 440,000 Rp 275,000
Rp 840,000 Rp 740,000 Rp 830,000 Rp 840,000 Rp 675,000
Rp 7,890,000 Rp 6,690,000 Rp 10,400,000 Rp 10,410,000 Rp 6,155,000
 8 9 10 11 12
22 23 24 25 26
Rp 1,680,000 Rp 1,440,000 Rp 1,680,000 Rp 1,680,000 Rp 2,400,000
Rp 2,660,000 Rp 2,660,000 Rp 1,900,000 Rp 2,280,000 Rp 2,660,000
Rp 1,900,000 Rp 2,375,000 Rp 1,425,000 Rp 950,000 Rp 4,750,000
Rp 6,240,000 Rp 6,475,000 Rp 5,005,000 Rp 4,910,000 Rp 9,810,000
Rp 600,000 Rp 400,000 Rp 500,000 Rp 400,000 Rp 400,000
Rp 550,000 Rp 330,000 Rp 440,000 Rp 440,000 Rp 550,000
Rp 1,150,000 Rp 730,000 Rp 940,000 Rp 840,000 Rp 950,000
Rp 7,390,000 Rp 7,205,000 Rp 5,945,000 Rp 5,750,000 Rp 10,760,000
 13 14 15 1 2
27 28 29 30 31
Rp 2,400,000 Rp 2,160,000 Rp 1,680,000 Rp 1,680,000 Rp 1,920,000
Rp 3,420,000 Rp 1,520,000 Rp 1,900,000 Rp 1,900,000 Rp 2,280,000
Rp 4,750,000 Rp 1,900,000 Rp 3,325,000 Rp 2,850,000 Rp 2,850,000
Rp 10,570,000 Rp 5,580,000 Rp 6,905,000 Rp 6,430,000 Rp 7,050,000
Rp 500,000 Rp 300,000 Rp 250,000 Rp 350,000 Rp 400,000
Rp 385,000 Rp 330,000 Rp 275,000 Rp 440,000 Rp 440,000
Rp 885,000 Rp 630,000 Rp 525,000 Rp 790,000 Rp 840,000
Rp 11,455,000 Rp 6,210,000 Rp 7,430,000 Rp 7,220,000 Rp 7,890,000
 JURNAL PENERIMAAN KAS
PT. BINTANG RAYA JUARSA INDONESIA
MARET 2022

DEBET
TANGGAL NO. BUKTI KETERANGAN REF
KAS BANK BCA
Mar 1 BKM-01 Pelanggan Umum Rp 7,220,000
2 BKM-02 Pelanggan Umum Rp 7,890,000
3 BKM-03 Pelanggan Umum Rp 10,400,000
4 BKM-04 Pelanggan Umum Rp 6,690,000
5 BKM-05 Pelanggan Umum Rp 10,410,000
6 BKM-06 Pelanggan Umum Rp 10,070,000
7 BKM-07 Pelanggan Umum Rp 6,155,000
8 BKM-08 Pelanggan Umum Rp 7,390,000
9 BKM-09 Pelanggan Umum Rp 7,205,000
10 BKM-10 Pelanggan Umum Rp 5,945,000
11 BKM-11 Pelanggan Umum Rp 5,750,000
12 BKM-12 Pelanggan Umum Rp 10,760,000
13 BKM-13 Pelanggan Umum Rp 11,455,000
14 BKM-14 Pelanggan Umum Rp 6,210,000
15 BKM-15 Pelanggan Umum Rp 7,430,000
16 BKM-16 Pelanggan Umum Rp 7,220,000
17 BKM-17 Pelanggan Umum Rp 7,890,000
18 BKM-18 Pelanggan Umum Rp 6,690,000
19 BKM-19 Pelanggan Umum Rp 10,400,000
20 BKM-20 Pelanggan Umum Rp 10,410,000
21 BKM-21 Pelanggan Umum Rp 6,155,000
22 BKM-22 Pelanggan Umum Rp 7,390,000
23 BKM-23 Pelanggan Umum Rp 7,205,000
24 BKM-24 Pelanggan Umum Rp 5,945,000
25 BKM-25 Pelanggan Umum Rp 5,750,000
26 BKM-26 Pelanggan Umum Rp 10,760,000
27 BKM-27 Pelanggan Umum Rp 11,455,000
28 BKM-28 Pelanggan Umum Rp 6,210,000
29 BKM-29 Pelanggan Umum Rp 7,430,000
30 BKM-30 Pelanggan Umum Rp 7,220,000
31 BKM-31 Pelanggan Umum Rp 7,890,000
TOTAL Rp 122,390,000 Rp 124,610,000
KODE AKUN 1110 1111
ESIA

KREDIT REKAPITULASI
PENJUALAN BAKSO PENJUALAN MINUMAN DEBET KREDIT
Rp 6,430,000 Rp 790,000 KODE AKUN TOTAL KODE AKUN
Rp 7,050,000 Rp 840,000 1110 Rp 122,390,000 4000
Rp 9,570,000 Rp 830,000 1111 Rp 124,610,000 4001
Rp 5,950,000 Rp 740,000
Rp 9,570,000 Rp 840,000
Rp 9,240,000 Rp 830,000 TOTAL Rp 247,000,000 TOTAL
Rp 5,480,000 Rp 675,000
Rp 6,240,000 Rp 1,150,000
Rp 6,475,000 Rp 730,000
Rp 5,005,000 Rp 940,000
Rp 4,910,000 Rp 840,000
Rp 9,810,000 Rp 950,000
Rp 10,570,000 Rp 885,000
Rp 5,580,000 Rp 630,000
Rp 6,905,000 Rp 525,000
Rp 6,430,000 Rp 790,000
Rp 7,050,000 Rp 840,000
Rp 5,950,000 Rp 740,000
Rp 9,570,000 Rp 830,000
Rp 9,570,000 Rp 840,000
Rp 5,480,000 Rp 675,000
Rp 6,240,000 Rp 1,150,000
Rp 6,475,000 Rp 730,000
Rp 5,005,000 Rp 940,000
Rp 4,910,000 Rp 840,000
Rp 9,810,000 Rp 950,000
Rp 10,570,000 Rp 885,000
Rp 5,580,000 Rp 630,000
Rp 6,905,000 Rp 525,000
Rp 6,430,000 Rp 790,000
Rp 7,050,000 Rp 840,000
Rp 221,810,000 Rp 25,190,000
4000 4001
ULASI
KREDIT
TOTAL
Rp 221,810,000
Rp 25,190,000

Rp 247,000,000
 JURNAL PENGELUARAN KAS
PT. BINTANG RAYA JUARSA INDONESIA
MARET 2022

DEBE
TANGGAL NO. BUKTI KETERANGAN REF
UTANG DAGANG

Mar 2 BKK-01 Pembelian bahan pelengkap pada UD MGT

5 BKK-02 Tagihan Central Kitchen INV/BRJ/001/II/2022 Rp 15,000,000
6 BKK-03 Pembayaran brosur
7 BKK-04 Pembayaran sewa bangunan masa Maret 2022
8 BKK-05 Pembelian ATK kasir
10 BKK-06 Pembayaran listrik & air
10 BKK-07 Pembelian bahan pelengkap pada UD MGT
11 BKK-08 Tagihan Central Kitchen INV/BRJ/002/II/2022 Rp 13,500,000
13 BKK-09 Pembelian bahan pelengkap pada UD BERSIH
15 BKK-10 Pembayaran internet
18 BKK-11 Tagihan Central Kitchen INV/BRJ/002/III/2022 Rp 20,945,000
20 BKK-12 Pembelian bahan pelengkap pada UD MGT
23 BKK-13 Pembelian bahan pelengkap pada UD BERSIH
25 BKK-14 Pembayaran gaji karyawan periode Maret 2022
27 BKK-15 Tagihan Central Kitchen INV/BRJ/002/IV/2022 Rp 10,705,000
TOTAL Rp 60,150,000
KODE AKUN 2000
 NAL PENGELUARAN KAS
ANG RAYA JUARSA INDONESIA
MARET 2022

DEBET KREDIT
SERBA-SERBI
KAS BANK BCA
AKUN KODE AKUN JUMLAH
BIAYA BAHAN PELENGKAP 5000 Rp 3,275,000 Rp 3,275,000
Rp 15,000,000
BIAYA IKLAN 5006 Rp 500,000 Rp 500,000
SEWA DIBAYAR DIMUKA 1113 Rp 25,000,000 Rp 25,000,000
BIAYA ATK 5003 Rp 200,000 Rp 200,000
BIAYA LISTRIK DAN AIR 5005 Rp 2,500,000 Rp 2,500,000
BIAYA BAHAN PELENGKAP 5000 Rp 4,025,000 Rp 4,025,000
Rp 13,500,000
BIAYA PERAWATAN 5001 Rp 262,500 Rp 262,500
BIAYA INTERNET 5004 Rp 500,000 Rp 500,000
Rp 20,945,000
BIAYA BAHAN PELENGKAP 5000 Rp 6,225,000 Rp 6,225,000
BIAYA PERAWATAN 5001 Rp 293,000 Rp 293,000
BIAYA GAJI 5002 Rp 125,000,000 Rp 125,000,000
Rp 10,705,000
Rp 167,780,500 Rp 14,780,500 Rp 213,150,000
1110 1111
 REKAPITULASI
DEBET KREDIT
KODE AKUN TOTAL KODE AKUN TOTAL
1113 Rp 25,000,000 1110 Rp 14,780,500
2000 Rp 60,150,000 1111 Rp 213,150,000
5000 Rp 13,525,000
5001 Rp 555,500
5002 Rp 125,000,000
5003 Rp 200,000
5004 Rp 500,000
5005 Rp 2,500,000

TOTAL Rp 227,430,500 TOTAL Rp 227,930,500

 JURNAL PEMBELIAN
PT. BINTANG RAYA JUARSA INDONESIA
MARET 2022

DEBET
TANGGAL NO. BUKTI KETERANGAN REF
PERSEDIAAN BAKSO
Mar 12 JP-01 Central Kitchen, n/30 Rp 46,500,000
22 JP-02 Central Kitchen, n/30 Rp 31,250,000
TOTAL Rp 77,750,000
KODE AKUN 1114
ONESIA

DEBET KREDIT REKAPITULASI

PERSEDIAAN MINUMAN UTANG DAGANG DEBET KREDIT
Rp 2,880,000 Rp 49,380,000 KODE AKUN TOTAL KODE AKUN
Rp 10,800,000 Rp 42,050,000 1114 Rp 77,750,000 2000
Rp 13,680,000 Rp 91,430,000 1115 Rp 13,680,000
1115 2000

TOTAL Rp 91,430,000 TOTAL

ULASI
KREDIT
TOTAL
Rp 91,430,000

Rp 91,430,000
 NERACA SALDO AWAL
PT. BINTANG RAYA JUARSA INDONESIA

KODE AKUN NAMA AKUN DEBIT KREDIT

1110 KAS Rp 95,000,000
1111 BANK BCA Rp 55,000,000
1112 PERLENGKAPAN Rp 8,750,000
1113 PERSEDIAAN BAKSO Rp 80,000,000
1114 PERSEDIAAN MINUMAN Rp 28,500,000
1200 PERALATAN Rp 8,000,000
1201 AKM. PENY. PERALATAN Rp 2,166,667
1202 KENDARAAN Rp 15,000,000
1203 AKM. PENY. KENDARAAN Rp 4,062,500
2000 HUTANG USAHA Rp 60,150,000
3000 MODAL Rp 223,870,833
TOTAL Rp 290,250,000 Rp 290,250,000
pertanyaan "mengapa hutangnya sedikit?"
karena sistemnya PO, barang dibayarkan setelah barang diterima
 DATA BARANG
PT. BINTANG RAYA JUARSA INDONESIA

NAMA AKTIVA TAHUN PEROLEHAN HARGA PEROLEHAN UMUR EKONOMIS

KOMPUTER 2020 Rp 8,000,000 8
MOTOR VIAR 2020 Rp 15,000,000 8
TANGGAL PEMBELIAN TAHUN BULAN PERHITUNGAN PENYUSUTAN
5-Jan-20 2 2 (8.000.000/96) X 26
15-Jan-20 2 2 (15.000.000/96) X 26
 AKM. PENYUSUTAN NILAI BUKU
Rp 2,166,667 Rp 5,833,333
Rp 4,062,500 Rp 10,937,500
 DATA BARANG
PT. BINTANG RAYA JUARSA INDONESIA

KODE BARANG NAMA BARANG KELOMPOK BARANG

A01 BAKSO ORIGINAL
A02 BAKSO URAT BAKSO
A03 BAKSO LAVA
A04 AIR MINERAL
MINUMAN
A05 TEH BOTOL
 DATA DISTRIBUTOR
PT. BINTANG RAYA JUARSA INDONESIA

KODE SUPPLIER NAMA DISTRIBUTOR

B-001 CENTRAL KITCHEN
 DATA CUSTOMER
PT. BINTANG RAYA JUARSA INDONESIA

KODE CUSTOMER NAMA CUSTOMER

C-001 PELANGGAN UMUM
 SALDO AWAL HUTANG
PT. BINTANG RAYA JUARSA INDONESIA

KODE PEMASOK NAMA PEMASOK NO INVOICE TANGGAL INVOICE

B-001 CENTRAL KITCHEN INV/BRJ/001/III/2022 5-Feb-22
B-001 CENTRAL KITCHEN INV/BRJ/002/III/2022 11-Feb-22
B-001 CENTRAL KITCHEN INV/BRJ/003/III/2022 18-Feb-22
B-001 CENTRAL KITCHEN INV/BRJ/004/III/2022 27-Feb-22
ESIA

TERMIN NOMINAL
n/30 Rp 15,000,000
n/30 Rp 13,500,000
n/30 Rp 20,945,000
n/30 Rp 10,705,000
TOTAL Rp 60,150,000
 SALDO AWAL PERSEDIAAN
PT. BINTANG RAYA JUARSA INDONESIA

KELOMPOK BARANG KODE BARANG NAMA BARANG QTY HARGA BELI

A01 BAKSO ORIGINAL 4000 Rp 2,500
BAKSO A02 BAKSO URAT 2000 Rp 10,000
A03 BAKSO LAVA 1000 Rp 50,000
A04 AIR MINERAL 3000 Rp 4,500
MINUMAN
A05 TEH BOTOL 3000 Rp 5,000
GRAND TOTAL
 TOTAL
Rp 10,000,000
Rp 20,000,000
Rp 50,000,000
Rp 13,500,000
Rp 15,000,000
Rp 108,500,000