CV.

RAUN INDONESIA
CASH RECEIPET JOURNAL
DECEMBER 2021
Jurnal Penerimaan Kas

DEBIT CREDIT
Invoi
ce Others Other
Date Description
Num Unearned Rent
Cash In Bank
ber Acc. Revenue Acc.
Account Total Account Total
No No

TOTAL …………………
ACCOUNTNUMBER………………….
 CV RAUN INDONESIA
PETTY CASH
DECEMBER, 2021
( In Rupiah )
DEBIT CREDIT
INVOICE
DATE DESCRIPTION
NO ACCOUNT ACC NO. TOTAL PETTY CASH

TOTAL …………………………….

CV. RAUN INDONESIA

GENERAL JOURNAL
DECEMBER 2021
Jurnal Umum

Date Invoice Account Reff Debit Kredit

TOTAL

CV. RAUN INDONESIA

CASH PAYMENT JOURNAL
 DECEMBER 2021
Jurnal Pengeluaran Kas
DEBIT CREDIT
OTHERS OTHERS
INVOI
DATE DESCRIPTION LABOUR CASH IN ACC
CE NO. ACC ACC
EXPENSE ACCOUNT TOTAL BANK OUN TOTAL
NO. NO.
T

TOTAL …………………
ACCOUNT NUMBER………………….

Buku Besar

Cash in Bank NO. AKUN : 11101

Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit
Saldo Awal
Petty Cash NO. AKUN : 11102
Tanggal Keterangan Ref. Debet Kredit Saldo

Debet Kredit
 Saldo Awal

Other Receivable NO. AKUN : 11201

Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal
Prepaid Expense NO. AKUN : 11202
 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Office Supplies NO. AKUN : 11301

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Land NO. AKUN : 12101

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Office Building at Cost NO. AKUN : 12201

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Accum. Dep. - Office Building NO. AKUN : 12202

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Office Equipment at Cost NO. AKUN : 12301

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Accum. Dep. - Office Equipment NO AKUN : 12302

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Vehicle at Cost NO. AKUN : 12401

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Accum. Dep. - Vehicle NO. AKUN : 12402

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Motorcycle at Cost NO. AKUN : 12502

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Unearnead rent revenue NO. AKUN : 21101

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Wages & Salaries Payable NO. AKUN : 21102

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal
Bank Loans NO. AKUN : 22101
Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Habib Prawiga Equity NO. AKUN : 31101

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Tira Sani Equity NO. AKUN : 31102

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Habib Prawiga Drawing NO. AKUN : 31201

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Tira Sani Drawing NO. AKUN : 31202

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Historical Balancing NO. AKUN : 39999

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Rent Revenue NO. AKUN : 41101

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Wages & Salaries Expense NO. AKUN : 61101

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Supplies Expense NO. AKUN : 61102

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Advertising Expense NO. AKUN : 61103

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Electricity, Telp. & Water Expense NO. AKUN : 61104

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Depreciation Exp - Equipment NO. AKUN : 61105

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Depreciation Exp - Motorcycle NO. AKUN : 61107

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Labour Expense NO. AKUN : 61201

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Operasional Bus Expense (BBM) NO. AKUN : 61202

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Maintenance Expense NO. AKUN : 61203

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Depreciation Expense - Vehicles NO. AKUN : 61204

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Tax Expense NO. AKUN : 61205

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Other Revenue NO. AKUN : 81999

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Interest Expense NO. AKUN : 91102

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Other Expense NO. AKUN : 91999

 Saldo
Tanggal Keterangan Ref. Debet Kredit
Debet Kredit

Saldo Awal

Neraca Saldo per 31 Desember 2021

NO ACCOUNT
DEBIT CREDIT
TOTAL

CV. RAUN INDONESIA

ADJUSTING ENTRIES
 DECEMBER 2021
Date Invoice Account Reff Debit Kredit
 CV. RAUN INDONESIA
WORKSEET
DECEMBER 2021

NO ACCOUNT NERACA SALDO PENYESUAIAN N.S DISESUAIKAN LABA RUGI NERACA

JUMLAH
LABA BERSIH
TOTAL

CV. RAUN INDONESIA

LAPORAN LABA/RUGI
DECEMBER 2021
 CV. RAUN INDONESIA
LAPORAN PERUBAHAN MODAL
DECEMBER 2021
CV. RAUN INDONESIA
NERACA
DECEMBER 2021
 CV. RAUN INDONESIA
CLOSING ENTRIES
DECEMBER 2021
Date Invoice Account Reff Debit Kredit
 CV. RAUN INDONESIA
POST CLOSING TRIAL BALANCE
DECEMBER 2021
NO AKUN DEBIT KREDIT