Nama : Ida Ayu Komang Sumi Antari

Nim : 21021013
Jurusan : D3 Akutansi reg sore

PERTEMUAN KE – 14
JOURNAL OF ACCOUNTING

A. TUJUAN PEMBELAJARAN
Adapun tujuan pembelajaran yang akan dicapai sebagai berikut:
1.1 Memahami dan menguasai jenis-jenis jurnal keuangan

B. URAIAN MATERI
Tujuan Pembelajaran 1.1 : Journal of Accounting
(Jurnal-Jurnal Akuntansi/Keuangan)
Dalam pembelajaran ini, mahasiswa/I akan mempelajari mengenai definisi
dari Journal of Accounting (Jurnal-Jurnal Keuangan/Akuntansi) serta
mempelajari contoh-contoh jurnalnya.

Journal Accounting
Definition of Journal Accounting is a journal is a detailed account that
records all the financial transactions of a business, so that they can then be used
for future reconciling and transfer to other official accounting records, such as the
general ledger. Journaling is an essential part of objective record-keeping and
allows for concise review and records transfer later in the accounting process;
journals are often reviewed as part of a trade or audit process, along with the
general ledger.
A journal entry is the entry of record that details the financial transaction in
a journal. When a journal entry is recorded into a company's journal, it's usually
recorded using a double-entry method but can be recorded using a single-entry
method of bookkeeping.
A journal is also used in the investment finance sector. For an individual
investor or professional manager, a journal is a detailed record of trades occurring
in the investor's own accounts, used for tax, evaluation and auditing purposes.
 For accounting, however, a journal is a physical record or digital document
kept as a book, spreadsheet or within accounting software like QuickBooks. When
a business transaction is made, an accounting or bookkeeper enters the financial
transaction as a journal entry. The expense or income affects one or more business
accounts, which the journal entry details.

Tabel 14.1 : The Example of General Journal 1

Tabel 14.2 : The Example of General Journal 2

C. LATIHAN SOAL / TUGAS

1. Apa yang dimaksud single dan double entry bookkeeping? Jelaskan

2. Buatlah sebuah jurnal akuntansi dalam dua bahasa (Inggris dan Indonesia)

D. DAFTAR PUSTAKA

Frendo, Evan & Mahoney, Sean, 2011. English for Accounting, Express Series,
Oxford: Exford University Press.

, Journal Accounting, from Journal Definition |

Investopedia
http://www.investopedia.com/terms/j/journal.asp#ixzz4J1y6I7s
a
1. Single-entry bookkeeping is a simple and straightforward method of bookkeeping in which
each transaction is recorded as a single-entry in a journal. This is a cash-based bookkeeping
method that tracks incoming and outgoing cash in a journal.
Double-entry bookkeeping is a method of recording transactions where for every business
transaction, an entry is recorded in at least two accounts as a debit or credit. In a double-entry
system, the amounts recorded as debits must be equal to the amounts recorded as credits.

2. Jurnal Umum Akutansi

PT. SURYA MAKMUR SENTOSA
Periode : November 2022
NO TANGGAL KETERANGAN REFERENSI DEBET KREDIT
(Rp) (Rp)
1 1 November Kas 10.000.000
2022
Modal Awal 10.000.000
(modal dari owner)
2 3 November Furniture 4000.000
2022
(Pembelian aset )
Kas 4.000.000
3 11 November Pembelian 5000.000
2022
Kas 3000.000
Hutang Vendor _ UD. 2000.000
Mitra perkasa
(Pembelian peralatan
Utama)
4 15 November Kas 2000.000
2022
Piutang Usaha_ Toko 10.000.000
Makmur Abadi
Penjualan 12.000.000
(Catatan jual – beli)
5 18 November Penarikan 2.500.000
2022
Kas 2.500.000
Penarikan uang oleh
 owner untuk pribadi)
6 20 November Hutang Vendor_ UD. 3000.000
2022 Mitra perkasa
(pembayaran peralatan)
Kas 3000.000
7 23 November Penerimaan hasil 4.000.000
/Piutang_ Toko Makmur
Abadi
(penerimaan dari
konsumen kreditur)
Kas 4.000.000
8 30 November Pembayaran gaji 5000.000
Kas 5.000.000
TOTAL 45.500.000 45.500.000

PT. SURYA MAKMUR SENTOSA

Periode : November 2022
NO DATE EXPLANATION REFERENC DEBIT CREDIT
E (Rp) (Rp)
1 1st November Cash 10.000.000
2022
Owner’s Equity 10.000.000
(Started bussines with
cash)
2 3rd November Furniture 4000.000
2022
(Purchased assets for
cash )
Cash 4.000.000
3 11th Purchase 5000.000
November
Cash 3000.000
2022
Account payable _ UD. 2000.000
Mitra perkasa
 (Purchase good on
cash/credit)
4 15th Kas 2000.000
November
2022 Account receivable_ 10.000.000
Makmur Abadi Store
Sales 12.000.000
(Cash and credits sales
recorded)
5 18th Withdraw 2.500.000
November
Cash 2.500.000
2022
Owner withdraw for
personal issue)
6 20th Account Payable_ UD. 3000.000
November Mitra perkasa
2022
(paid credit to _ UD.
Mitra perkasa)
Cash 3000.000
7 23rd Account 4.000.000
November Receivable_Makmur
Abadi Stote
(receive cash from
credit customer)
Cash 4.000.000
8 30th Salary expenses 5000.000
November
Cash 5.000.000
TOTAL 45.500.000 45.500.000