PERUSAHAAN JASA CLEANING SERVICE

JURNAL UMUM (GENERAL JOURNAL)

Periode 31 April 2010

TANGGAL KETERANGAN REF DEBET

April
1 Beban sewa 511 Rp 1,500,000.00
Kas 111
2 Kas 111 Rp 2,000,000.00
Piutang Usaha 112
3 Perlengkapan 113 Rp 1,250,000.00
Kas 111
10 Kas 111 Rp 2,000,000.00
Piutang Usaha 112 Rp 1,800,000.00
Pendapatan Jasa 411
11 Utang Usaha 211 Rp 3,000,000.00
Kas 111
15 Beban Gaji 512 Rp 2,000,000.00
Kas 111
17 Kas 111 Rp 1,000,000.00
Piutang Usaha 112 Rp 2,000,000.00
Pendapatan Jasa 411
18 Beban Listrik dan telepon 513 Rp 350,000.00
Kas 111
20 Prive 312 Rp 500,000.00
Kas 111
22 Beban serba serbi 514 Rp 600,000.00
Kas 111
23 Kas 111 Rp 3,500,000.00
Pendapatan jasa 411
25 Beban serba serbi 514 Rp 250,000.00
Kas 111
30 Beban gaji 512 Rp 2,000,000.00
Kas 111
Total Rp 23,750,000.00
 KREDIT

Rp 1,500,000.00

Rp 2,000,000.00

Rp 1,250,000.00

Rp 3,800,000.00

Rp 3,000,000.00

Rp 2,000,000.00

Rp 3,000,000.00

Rp 350,000.00

Rp 500,000.00

Rp 600,000.00

Rp 3,500,000.00

Rp 250,000.00

Rp 2,000,000.00
Rp 23,750,000.00
 PERUSAHAAN JASA CLEANING SERVICE
BUKU BESAR (GENERAL LEDGER)
Periode 31 April 2010

D KAS 111 K D
2-Apr Rp 2,000,000.00 1-Apr Rp 1,500,000.00
10-Apr Rp 2,000,000.00 3-Apr Rp 1,250,000.00
17-Apr Rp 1,000,000.00 11-Apr Rp 3,000,000.00
18-Apr Rp 350,000.00 15-Apr Rp 2,000,000.00 D
20-Apr Rp 500,000.00 22-Apr Rp 600,000.00 20-Apr
23-Apr Rp 3,500,000.00 25-Apr Rp 250,000.00
30-Apr Rp 2,000,000.00

Rp 9,350,000.00 Rp 10,600,000.00
-Rp 1,250,000.00 D

D PIUTANG USAHA 112 K

10-Apr Rp 1,800,000.00 2-Apr Rp 2,000,000.00
17-Apr Rp 2,000,000.00

Rp 3,800,000.00 Rp 2,000,000.00
Rp 1,800,000.00 D
18-Apr
D PERLENGKAPAN 113 K
3-Apr Rp 1,250,000.00

Rp 1,250,000.00
D
D UTANG USAHA 113 K 15-Apr
11-Apr Rp 3,000,000.00 30-Apr

Rp 3,000,000.00

D
22-Apr
25-Apr
NING SERVICE
AL LEDGER)
2010

MODAL TN. ABAS 311 K

1-Apr Rp 5,000,000.00

PRIVE 312 K
Rp 500,000.00

Rp 500,000.00

PENDAPATAN JASA 411 K

10-Apr Rp 3,800,000.00
17-Apr Rp 3,000,000.00
23-Apr Rp 3,500,000.00

Rp 10,300,000.00

BEBAN LISTRIK DAN TELEPON 513 K

Rp 350,000.00

Rp 350,000.00

BEBAN GAJI 512 K

Rp 2,000,000.00
Rp 2,000,000.00

Rp 4,000,000.00

BEBAN SERBA-SERBI 514 K

Rp 600,000.00
Rp 250,000.00

Rp 850,000.00
 PERUSAHAAN JASA CLEANING SERVICE
NERACA PERCOBAAN(TRIAL BALANCE)
Periode 31 April 2010

NO ACC AKUN DEBIT KREDIT

101 Kas Rp 65,050,000
102 Piutang Rp 3,800,000
103 Peralatan Rp 1,750,000
111 perlengkapan Rp 12,000,000
201 Utang Rp 2,000,000
301 Modal,Tn. Abas Rp 75,000,000
302 Tn.Abas,prive Rp 1,500,000
401 Pendapatan jasa Rp 20,050,000
501 Beban sewa Rp 3,000,000
502 Beban gaji Rp 8,000,000
503 Beban listrik dan telepon Rp 600,000
504 Biaya lain-lainnya Rp 1,350,000
Total Rp 97,050,000 Rp 97,050,000
NG SERVICE
L BALANCE)
10