Joko Elektriks

Jurnal Penyesuaian
31 Desember 2007
Tanggal Keterangan Ref. Debit Kredit
a. Beban sewa kantor Rp 5,000,000
Sewa dibayar di muka Rp 5,000,000
b. Beban perlengkapan Rp 22,000,000
Perlengkapan Rp 22,000,000
c. Beban Penyusutan Peralatan Kantor Rp 3,000,000
Akm. Peny. Peralatan Kantor Rp 3,000,000.00
d. Beban Penyusutan Kendaraan Rp 5,000,000
Akm. Peny. Kendaraan Rp 5,000,000
e. Komisi Wiraniaga Rp 2,500,000
Utang Rp 2,500,000
Jumlah Rp 37,500,000 Rp 37,500,000
 Neraca Saldo Jurnal Penyesuaian
Nama Akun
Debit Kredit Debit
Kas Rp 16,800,000
Bank 67,000,000
Piutang Usaha 44,200,000
Perlengkapan 29,500,000
Sewa dibayar di muka 46,000,000
Peralatan Kantor 92,000,000
Akm peny. Peralatan kantor 12,000,000
Kendaraan 160,000,000
Akm peny. Kendaraan 32,000,000
Utang Usaha 72,500,000
Utang Bank 126,500,000
Modal, Jono 146,000,000
Prive, Jono 23,000,000
Pendapatan 126,000,000
Beban perjalanan 9,500,000
Gaji pegawai 8,300,000
Beban listrik, air dan telepon 6,700,000
Beban bunga 5,500,000
Komisi Wiraniaga 6,500,000 2,500,000
Beban Sewa Kantor 5,000,000
Beban Perlengkapan 22,000,000
Beban Penyusutan Peralatan Kantor 3,000,000
Beban Penyusutan Kendaraan 5,000,000

Rp 515,000,000 Rp 515,000,000 Rp 37,500,000

Jurnal Penyesuaian Neraca Saldo setelah Penyesuaian Laba Rugi
Kredit Debit Kredit Debit Kredit
Rp 16,800,000
67,000,000
44,200,000
22,000,000 7,500,000
5,000,000 41,000,000
92,000,000
3,000,000 15,000,000
160,000,000
5,000,000 37,000,000
2,500,000 75,000,000
126,500,000
146,000,000
23,000,000
126,000,000 126,000,000
9,500,000 9,500,000
8,300,000 8,300,000
6,700,000 6,700,000
5,500,000 5,500,000
9,000,000
5,000,000 5,000,000
22,000,000 22,000,000
3,000,000 3,000,000
5,000,000 5,000,000

Rp 37,500,000 Rp 525,500,000 Rp 525,500,000 Rp 65,000,000 Rp 126,000,000

61,000,000
Rp 126,000,000 Rp 126,000,000
 Neraca
Debit Kredit
Rp 16,800,000
67,000,000
44,200,000
7,500,000
41,000,000
92,000,000
15,000,000
160,000,000
37,000,000
75,000,000
126,500,000
146,000,000
23,000,000

9,000,000

Rp 460,500,000 Rp 399,500,000
61,000,000
Rp 460,500,000 Rp 460,500,000
 JONO ELEKTRIKS
LAPORAN LABA RUGI
31 DESEMBER 2007

Pendapatan
Beban Operasi
Beban perjalanan Rp 9,500,000
Gaji pegawai Rp 8,300,000
Beban listrik, air dan telepon Rp 6,700,000
Beban bunga Rp 5,500,000
Beban Sewa Kantor Rp 5,000,000
Beban Perlengkapan Rp 22,000,000
Beban Penyusutan Peralatan Kantor Rp 3,000,000
Beban Penyusutan Kendaraan Rp 5,000,000
Total Beban Operasi
Laba Usaha

JONO ELEKTRIKS
LAPORAN PERUBAHAN MODAL
31 DESEMBER 2007
Modal Awal
Laba usaha

Prive
Modal Akhir

JONO ELEKTRIKS
NERACA
DESEMBER 2007
ASET
Aset Lancar
Kas Rp 16,800,000
Bank Rp 67,000,000
Piutang Usaha Rp 44,200,000
Perlengkapan Rp 7,500,000
Sewa dibayar di muka Rp 41,000,000
Komisi Wiraniaga Rp 9,000,000
Total Aset Lancar Rp 185,500,000
Aset Tetap
Peralatan Kantor Rp 92,000,000
Akm. Peny. Peralatan Kantor Rp 15,000,000
Kendaraan Rp 160,000,000
Akm. Penyusutan Kendaraan Rp 37,000,000
Total Aset Tetap Rp 200,000,000
Total Aset

KEWAJIBAN
Utang Usaha Rp 75,000,000
Utang Bank Rp 126,500,000
Total Utang

EKUITAS
Modal Akhir, 31 Des 2007
Total Kewajiban dan Ekuitas
Rp 126,000,000

Rp 65,000,000
Rp 61,000,000

Rp 146,000,000
Rp 61,000,000
Rp 207,000,000
Rp 23,000,000
Rp 184,000,000
Rp 385,500,000

Rp 201,500,000

Rp 184,000,000
Rp 385,500,000
 JONO ELETRIKS
JURNAL PENUTUP
31 DESEMBER 2007
Keterangan Debit Kredit
Pendapatan Rp 126,000,000
Ikhtisar Laba-Rugi Rp 126,000,000
Ikhtisar Laba-Rugi Rp 65,000,000
Beban perjalanan Rp 9,500,000
Gaji pegawai Rp 8,300,000
Beban listrik, air dan telepon Rp 6,700,000
Beban bunga Rp 5,500,000
Beban Sewa Kantor Rp 5,000,000
Beban Perlengkapan Rp 22,000,000
Beban Penyusutan Peralatan Kantor Rp 3,000,000
Beban Penyusutan Kendaraan Rp 5,000,000
Ikhtisar Laba-Rugi Rp 61,000,000
Modal Rp 61,000,000
Modal Rp 23,000,000
Prive Rp 23,000,000
Total Rp 275,000,000 Rp 275,000,000

JONO ELETRIKS
NERACA SALDO SETELAH PENUTUP

Nama Akun Debit Kredit

Kas Rp 16,800,000
Bank 67,000,000
Piutang Usaha 44,200,000
Perlengkapan 7,500,000
Sewa dibayar di muka 41,000,000
Peralatan Kantor 92,000,000
Akm peny. Peralatan kantor 15,000,000
Kendaraan 160,000,000
Akm peny. Kendaraan 37,000,000
Utang Usaha 75,000,000
Utang Bank 126,500,000
Modal, Jono 184,000,000.00
Komisi Wiraniaga 9,000,000
Total Rp 437,500,000 Rp 437,500,000