JURNAL

Tanggal Uraian Ref. Post Debit Kredit

1-Jul-15 Kas 12,000,000,000
Modal 12,000,000,000

1-Jul-15 Beban sewa 1,000,000

Kas 1,000,000

3-Jul-15 Peralatan 2,100,000

Utang 2,100,000

4-Jul-15 Tanah dibayar dimuka 200,000,000

Kas 200,000,000

5-Jul-15 Perlengkapan 700,000

Utang 700,000

5-Jul-15 Kas 1,500,000

Piutang 1,500,000

6-Jul-15 Kas 1,200,000

Pendapatan jasa 1,200,000

10-Jul-15 Utang 1,250,000

Kas 1,250,000

15-Jul-15 Piutang 2,800,000

Pendapatan 2,800,000

17-Jul-15 Kas 20,000,000

Utang bank 20,000,000

20-Jul-15 Utang 1,500,000

Retur pembelian 1,500,000

25-Jul-15 Biaya Konsultan 750,000

Kas 750,000

27-Jul-15 Prive 2,000,000

Kas 2,000,000

30-Jul-15 Beban gaji 1,250,000

Kas 1,250,000
30-Jul-15 Beban listrik 125,000
Beban air 200,000
Beban rupa-rupa 75,000
Kas 400,000

31-Jul-15 Kas 2,800,000

Piutang 2,800,000

Total 239,250,000 12,239,250,000

12,000,000,000