SALON CANTIK

BUKU BESAR PEMBANTU PIUTANG

Bulan Desember 2018

Account Name : Ny. Ria Account No. : C 001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2018 1 Saldo √ - - 2,000,000 -
Dec 3 Jurnal Umum 1 - 2,000,000 - -

-
Account Name : Ny. Rinda Account No. : C 002
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2018 1 Saldo √ 3,800,000 - 3,800,000 -
Dec 6 Jurnal Umum 1 8,000,000 - 11,800,000 -
12 Jurnal Umum 1 - 8,000,000 3,800,000 -
14 Jurnal Umum 1 - 3,800,000 - -

-
Account Name : SMK Pasundan Account No. : C 003
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2018 18 Jurnal Umum 1 4,500,000 - 4,500,000 -
Dec

-
 SALON CANTIK
BUKU BESAR PEMBANTU UTANG
Bulan Desember 2018

Account Name : PT Paragon Account No. : S001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2018 1 Saldo √ 3,500,000 3,500,000
Dec 6 Jurnal Umum 1 3,500,000

-
Account Name : PT Martina Account No. : S002
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2018 1 Saldo √ 1,500,000 1,500,000
Dec 9 Jurnal Umum 1 1,500,000

-
Account Name : PT Mitra Jaya Account No. : S003
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
2018 10 Jurnal Umum 1 7,500,000 7,500,000
Dec 29 Jurnal Umum 1 1,300,000 8,800,000

-
 SALON CANTIK
DAFTAR SALDO PIUTANG
31 Desember 2018

NO. NAMA DEBITUR SALDO

C001 Ny.Ria -
C002 Ny.Rinda -
C003 SMK Pasundan 4,500,000

Total 4,500,000

SALON CANTIK
DAFTAR SALDO UTANG
31 Desember 2018

NO. NAMA KREDITUR SALDO

S001 PT Paragon -
S002 PT Martina -
S003 PT Mitra Jaya 8,800,000

Total 8,800,000
 SALON CANTIK
NERACA SALDO
PER 31 DESEMBER 2018
(Dalam Rupiah)

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank #REF! -
1-1200 Petty Cash #REF! -
1-1300 Accounts Receivable #REF! -
1-1400 Allowance for Doubtful Debt - #REF!
1-1500 Supplies #REF! -
1-1600 Prepaid Insurance #REF! -
1-1700 Prepaid Rent #REF! -
1-2100 Equiptment at Cost #REF! -
1-2110 Equipment Accumulated Depre. - #REF!
2-1100 Accounts Payable - #REF!
2-1200 Accruad expenses - #REF!
2-2100 Bank Permata Loan - #REF!
3-1100 Indah Capital - #REF!
3-1200 Indah Drawing #REF! -
4-1100 Fees Income - #REF!
6-1000 Advertising expense #REF! -
6-1100 Water, Electricity & Telp expense #REF! -
6-1200 Office Supplies expense #REF! -
6-1300 Doubtful Debts expense #REF! -
6-1400 Depreciation expense #REF! -
6-1500 Insurance expense #REF! -
6-1600 Rent expense #REF! -
6-1700 Wages & Salaries expense #REF! -
6-1800 Other Operating expense #REF! -
8-1000 Interest Revenue - #REF!
9-1100 Interest Expense #REF! -
9-1200 Bank Service Charge #REF! -
TOTAL #REF! #REF!

#REF!
 SALON HENDRA
JURNAL PENYESUAIAN
PERIODE 31 DESEMBER 2016
(Dalam Rupiah)
Hal. 1

DATE DESCRIPTION POS REF DEBIT CREDIT

2016 31 Beban perlengkapan 1,000,000

Des Perlengkapan 1,000,000
31 Beban sewa 3,150,000
Sewa dibayar di muka 3,150,000
31 Beban penyusutan peralatan 450,000
Akumulasi penyusutan peralatan 450,000
31 Beban asuransi 400,000
Asuransi dibayar di muka 400,000
31 Beban gaji 300,000
Utang gaji 300,000
31 Beban gaji 200,000
Gaji dibayar di muka 200,000
TOTAL 5,500,000 5,500,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL - TOTAL -
 \
NERACA LAJUR
31 DESEMBER 2016
(Dalam Rupiah)

NERACA SALDO AJP N.S. DISESUAIKAN IKHTISAR LABA/RUGI NERACA

ACC NO NAMA AKUN
D K D K D K D K D K
11 Kas 3,100,000 3,100,000 3,100,000
12 Piutang usaha 2,700,000 2,700,000 2,700,000
13 Perlengkapan (supplies) 1,800,000 1,000,000 800,000 800,000
14 Sewa dibayar di muka 4,200,000 3,150,000 1,050,000 - 1,050,000
17 Peralatan salon 4,500,000 - 4,500,000 4,500,000
18 Akum.peny.peralatan 900,000 450,000 1,350,000 1,350,000
21 Utang usaha 1,900,000 - 1,900,000 1,900,000
31 Modal Tn.Hendra 11,000,000 - 11,000,000 11,000,000
32 Prive Tn.Hendra 1,500,000 - 1,500,000 - 1,500,000
41 Pendapatan jasa 7,500,000 7,500,000 7,500,000
51 Beban asuransi 600,000 400,000 1,000,000 1,000,000
52 Beban gaji 2,900,000 500,000 3,400,000 - 3,400,000
21,300,000 21,300,000
15 Asuransi dibayar di muka 400,000 - 400,000 400,000
16 Gaji dibayar di muka 200,000 200,000 200,000
22 Utang gaji 300,000 - 300,000 300,000
53 Beban perlengkapan 1,000,000 1,000,000 1,000,000 5f
54 Beban sewa 3,150,000 3,150,000 3,150,000
55 Beban penyusutan peralatan 450,000 450,000 450,000
JUMLAH 5,500,000 5,500,000 22,650,000 22,650,000 9,000,000 7,500,000 13,650,000 15,150,000
LABA BERSIH 1,500,000 1,500,000
9,000,000 9,000,000 15,150,000 15,150,000
 SALON HENDRA
LAPORAN LABA RUGI
Untuk Periode Yang Berakhir 31 Desember 2018
(Dalam Rupiah)

Pendapatan Usaha :
7,500,000

Beban :
Advertising expense 5,150,000
Water, Electricity & Telp expense 12,900,000
Office Supplies expense 7,300,000
Doubtful Debts expense 1,500,000
Depreciation expense 7,300,000
Insurance expense 5,000,000
Rent expense 4,500,000
Wages & Salaries expense 20,100,000
Other Operating expense 1,750,000
Total Operating Expenses: (65,500,000)
Operating Profit (58,000,000)

Other Revenues and Gains

Interest Revenue 3,800,000

Other Expenses and Losses :

Interest Expense 2,000,000
Bank Service Charge 600,000
(2,600,000)
1,200,000
Net Profit v 56,700,000
 SALON CANTIK
LAPORAN PERUBAHAN MODAL
Untuk Periode Yang Berakhir 31 Desember 2018
(Dalam Rupiah)

DESCRIPTION AMOUNT

Indah , Capital (1/12/2018) -

Net Profit -
-
Indah Drawing - 13,500,000
Indah, Capital (31/12/2018) - 13,500,000
 SALON CANTIK
NERACA
PER 31 DESEMBER 2018
(Dalam Rupiah)

Assets Liabilities
Current Assets Current Liabilities
Cash in Bank 3,100,000 Accounts Payable -
Petty Cash 2,700,000 Accruad expenses -
Accounts Receivable 800,000 Total Current Liabilities -
Allowance for Doubtful Debt (3,300,000)
Supplies 4,500,000 Long Term Liabilities
Prepaid Insurance - Bank Permata Loan -
Prepaid Rent -
Total Current Assets 7,800,000 Equity
Indah Capital (13,500,000)
Fixed Assets:
Equiptment at Cost -
Equiptment Accumulated Depr. (7,300,000)
Total Fixed Assets - 7,300,000

Total Asset 500,000 Total Liabilities (13,500,000)

 SALON CANTIK
LAPORAN ARUS KAS
PER 31 DESEMBER 2018
(Dalam Rupiah)

ARUS KAS DARI AKTIVITAS OPERASI:

Penerimaan dari Pelanggan 22,300,000
Pembayaran kepada Kreditur (5,000,000)
Pembayaran Accrued Expense (8,200,000)
Pembayaran Advertising Expense (750,000)
Pembelian Supplies (250,000)
Pengambilan pribadi Indah (Indah Drawing) (1,000,000)
Pembayaran Other Operating Expense (800,000)
Arus Kas Bersih dari Aktivitas Operasi 6,300,000

ARUS KAS DARI AKTIVITAS PENDANAAN / PEMBIAYAAN:

Bank Permata Loan #REF!
Interest Expense #REF!
Arus Kas Bersih dari Aktivitas Pendanaan (5,200,000)
Kenaikan Bersih Kas dan Setara Kas 1,100,000
Kas dan Setara Kas pada awal periode #REF!
Kas dan Setara Kas pada akhir periode #REF!
 SALON CANTIK
JURNAL PENUTUP
BULAN DESEMBER 2018
(Dalam Rupiah)
Hal. 1
EVIDEN
DATE DESCRIPTION POS REF DEBIT CREDIT
NUMBER
2018 31 Fess Income 4-1100 121,000,000
Dec Interest Revenue 8-1000 3,800,000
Income Summary 3-1300 124,800,000

Income Summary 3-1300 68,100,000

Advertising expense 6-1000 5,150,000
Water,Electricity &
Telp.Expense 6-1100 12,900,000
Office Supplies Expense 6-1200 7,300,000
Doubtful Debt Expense 6-1300 1,500,000
Depreciation Expense 6-1400 7,300,000
Insurance Expense 6-1500 5,000,000
Rent Expense 6-1600 4,500,000
Wages and Salaries expense 6-1700 20,100,000
Other Operating Expense 6-1800 1,750,000
Interest Expense 9-1100 2,000,000
Bank Service Charge 9-1200 600,000

Income Summary 3-1300 56,700,000

Indah Capital 3-1100 56,700,000

Indah Capital 3-1100 13,500,000

Indah Drawing 3-1200 13,500,000

TOTAL 263,100,000 263,100,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
3-1100 13,500,000 3-1100 56,700,000
3-1300 124,800,000 3-1200 13,500,000
4-1100 121,000,000 3-1300 124,800,000
8-1000 3,800,000 6-1000 5,150,000
6-1100 12,900,000
6-1200 7,300,000
6-1300 1,500,000
6-1400 7,300,000
6-1500 5,000,000
6-1600 4,500,000
6-1700 20,100,000
6-1800 1,750,000
9-1100 2,000,000
9-1200 600,000
TOTAL 263,100,000 TOTAL 263,100,000
 SALON CANTIK
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2018
(Dalam Rupiah)

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank 3,100,000
1-1200 Petty Cash 2,700,000
1-1300 Accounts Receivable 800,000
1-1400 Allowance for Doubtful Debt 3,300,000
1-1500 Supplies 4,500,000
1-1600 Prepaid Insurance -
1-1700 Prepaid Rent -
1-2100 Equiptment at Cost -
1-2110 Equiptment Accumulated Depr. 7,300,000
2-1100 Accounts Payable -
2-1200 Accruad expenses - -
2-2100 Bank Permata Loan -
3-1100 Indah Capital (13,500,000)
TOTAL 11,100,000 (2,900,000)