Tugas Akuntansi Nazriel & Aying

PRAKTEK GIGI MANDIRI
SALDO AWAL
Account Number Account Name Balance Account Type

1-0000 Asset Asset
1-1000 Current Asset Asset
1-1100 Kas Rp50,000,000 Bank
1-1200 Piutang dagang Accounts Receivable
1-1300 persediaan barang dagang Rp1,050,000 Other Current Asset
1-1400 perlengkapan Rp4,500,000 Other Current Asset
1-1500 Vat In Other Current Asset
1-1600 Fixed Asset Asset
1-1700 peralatan Rp22,000,000 Fixed Asset
1-1800 akumulasi penyusutan peralatan Fixed Asset
2-1000 Liability Liability
2-1100 hutang dagang Other Current Liability
2-1200 hutang biaya Rp1,500,000 Other Current Liability
2-1300 Vat Out Other Currnet liability
2-1400 Income Tax Payable Other Current Liability
2-1500 Water, telp, & Elect payable Other Current Liability
3-0000 Equity Equity
3-1100 Mrs. Anggi Capital Rp76,050,000 Equity
3-1200 Mrs. Anggi Drawing Equity
3-1300 Retained Earning Equity
4-0000 Revenue Income
4-1100 Service Revenue Income
5-0000 Cost Of Goods Sold Cost Of Sales
5-1000 Cost Of Goods Sold Cost Of Sales
6-0000 Expense Expense
6-1100 Water, telp, & Elect Expense Expense
6-1200 Supplies Expense Expense
6-1300 Depreciation Expense Expense
8-1000 Other Revenue Other Income
9-1000 Other Expense Other Expense
JURNAL UMUM
PER 30 AGUSTUS 2022
TANGGAL AKUN NO AKUN DEBET KREDIT
2022 1 perlengkapan Rp 700,000.00
AGS cash in bank Rp 700,000.00
1 kas Rp 500,000.00
pendapatan Rp 500,000.00
2 kas Rp 300,000.00
3 kas Rp 320,000.00
4 kas Rp 600,000.00
5 kas Rp 1,320,000.00
pendapatan Rp 1,320,000.00
6 kas Rp 570,000.00
7 kas Rp 500,000.00
8 kas Rp 470,000.00
9 kas Rp 470,000.00
10 kas Rp 400,000.00
11 kas Rp 670,000.00
12 kas Rp 600,000.00
13 kas Rp 600,000.00
14 kas Rp 600,000.00
15 kas Rp 700,000.00
15 Water, telp, & Elect Expense Rp 1,500,000.00
cash in bank Rp 1,500,000.00
16 Water, telp, & Elect Expense Rp 500,000.00
cash in bank Rp 500,000.00
16 kas Rp 600,000.00
17 kas Rp 450,000.00
18 prive Rp 5,000,000.00
cash in bank Rp 5,000,000.00
18 kas Rp 500,000.00
19 kas Rp 600,000.00
20 kas Rp 500,000.00
21 kas Rp 570,000.00
22 kas Rp 600,000.00
23 kas Rp 650,000.00
24 kas Rp 470,000.00
25 kas Rp 470,000.00
26 kas Rp 370,000.00
27 kas Rp 600,000.00
28 kas Rp 520,000.00
29 kas Rp 1,050,000.00
pendapatan Rp 1,050,000.00
30 kas Rp 350,000.00
JUMLAH Rp 24,620,000.00 Rp 24,620,000.00
BUKU BESAR
NO.AKUN
1-1100
CASH IN BANK SALDO AWAL Rp 50,000,000
Tanggal Akun No.Akun Debet Kredit SALDO
2022 1 Kas 1-1100 Rp 700,000.00 Rp 49,300,000.00
AGS 1 kas 1-1100 Rp 500,000.00 Rp 49,800,000.00
2 kas 1-1100 Rp 300,000.00 Rp 50,100,000.00
3 Kas 1-1100 Rp 320,000.00 Rp 50,420,000.00
4 kas 1-1100 Rp 600,000.00 Rp 51,020,000.00
5 kas 1-1100 Rp 1,320,000.00 Rp 52,340,000.00
6 Kas 1-1100 Rp 570,000.00 Rp 52,910,000.00
7 kas 1-1100 Rp 500,000.00 Rp 53,410,000.00
8 kas 1-1100 Rp 470,000.00 Rp 53,880,000.00
9 Kas 1-1100 Rp 470,000.00 Rp 54,350,000.00
10 kas 1-1100 Rp 400,000.00 Rp 54,750,000.00
11 kas 1-1100 Rp 670,000.00 Rp 55,420,000.00
12 Kas 1-1100 Rp 600,000.00 Rp 56,020,000.00
13 kas 1-1100 Rp 600,000.00 Rp 56,620,000.00
14 kas 1-1100 Rp 600,000.00 Rp 57,220,000.00
15 Kas 1-1100 Rp 700,000.00 Rp 57,920,000.00
15 kas 1-1100 Rp 1,500,000.00 Rp 56,420,000.00
16 kas 1-1100 Rp 500,000.00 Rp 55,920,000.00
16 Kas 1-1100 Rp 600,000.00 Rp 56,520,000.00
17 kas 1-1100 Rp 450,000.00 Rp 56,970,000.00
18 kas 1-1100 Rp 5,000,000.00 Rp 51,970,000.00
18 kas 1-1100 Rp 500,000.00 Rp 52,470,000.00
19 kas 1-1100 Rp 600,000.00 Rp 53,070,000.00
20 Kas 1-1100 Rp 500,000.00 Rp 53,570,000.00
21 kas 1-1100 Rp 570,000.00 Rp 54,140,000.00
22 kas 1-1100 Rp 600,000.00 Rp 54,740,000.00
23 Kas 1-1100 Rp 650,000.00 Rp 55,390,000.00
24 kas 1-1100 Rp 470,000.00 Rp 55,860,000.00
25 kas 1-1100 Rp 470,000.00 Rp 56,330,000.00
26 Kas 1-1100 Rp 370,000.00 Rp 56,700,000.00
27 kas 1-1100 Rp 600,000.00 Rp 57,300,000.00
28 kas 1-1100 Rp 520,000.00 Rp 57,820,000.00
29 Kas 1-1100 Rp 1,050,000.00 Rp 58,870,000.00
30 kas 1-1100 Rp 350,000.00 Rp 59,220,000.00
NO.AKUN
1-1200
PIUTANG DAGANG SALDO AWAL
NO.AKUN
1-1300
PERSEDIAAN BARANG DAGANG SALDO AWAL Rp1,050,000
NO.AKUN
1-1400
PERLENGKAPAN SALDO AWAL Rp 4,500,000
2022 1 ju 1-1400 Rp 700,000 Rp 5,200,000
AGS 30 jp Rp 5,200,000 Rp -
NO.AKUN
1-1500
vat in SALDO AWAL
NO.AKUN
1-1700
PERALATAN SALDO AWAL Rp22,000,000
30/08/2022 jp Rp 22,000,000 Rp -
NO.AKUN
1-1800
AKUMULASI PENYUSUTAN PERALATAN SALDO AWAL Rp -
30/08/2022 jp Rp 22,000,000 Rp 22,000,000
NO.AKUN
3-1100
Mrs. Anggi Capital SALDO AWAL Rp76,050,000
30/08/2022 JPT Rp 7,720,000 Rp 68,330,000
30/08/2022 JPT Rp 5,000,000 Rp 73,330,000
NO.AKUN
3-1200
Mrs. Anggi Drawing SALDO AWAL Rp -
8/18/2022 ju Rp 5,000,000 Rp 5,000,000
30/08/2022 JPT Rp 5,000,000 Rp -
NO.AKUN
3-1300
SALDO LABA SALDO AWAL
NO.AKUN
2-1100
hutang dagang SALDO AWAL
Rp -
NO.AKUN
2-1200
hutang biaya SALDO AWAL Rp1,500,000
NO.AKUN
2-1300
vat out SALDO AWAL
Rp -
NO.AKUN
2-1400
income tax payable SALDO AWAL
Rp -
NO.AKUN
2-1500
Water, telp, & Elect payable SALDO AWAL Rp -
30/08/2022 jp Rp 2,000,000 Rp (2,000,000)
NO.AKUN
4-1100
Service Revenue SALDO AWAL Rp -
2022 1 JU 4-1100 Rp 500,000.00 Rp (500,000)
AGS 2 JU 4-1100 Rp 300,000.00 Rp (800,000)
3 JU 4-1100 Rp 320,000.00 -Rp 1,120,000.00
4 JU 4-1100 Rp 600,000.00 -Rp 1,720,000.00
5 JU 4-1100 Rp 1,320,000.00 -Rp 3,040,000.00
6 JU 4-1100 Rp 570,000.00 -Rp 3,610,000.00
7 JU 4-1100 Rp 500,000.00 -Rp 4,110,000.00
8 JU 4-1100 Rp 470,000.00 -Rp 4,580,000.00
9 JU 4-1100 Rp 470,000.00 -Rp 5,050,000.00
10 JU 4-1100 Rp 400,000.00 -Rp 5,450,000.00
11 JU 4-1100 Rp 670,000.00 -Rp 6,120,000.00
12 JU 4-1100 Rp 600,000.00 -Rp 6,720,000.00
13 JU 4-1100 Rp 600,000.00 -Rp 7,320,000.00
14 JU 4-1100 Rp 600,000.00 -Rp 7,920,000.00
15 JU 4-1100 Rp 700,000.00 -Rp 8,620,000.00
16 JU 4-1100 Rp 600,000.00 -Rp 9,220,000.00
17 JU 4-1100 Rp 450,000.00 -Rp 9,670,000.00
18 JU 4-1100 Rp 500,000.00 -Rp 10,170,000.00
19 JU 4-1100 Rp 600,000.00 -Rp 10,770,000.00
20 JU 4-1100 Rp 500,000.00 -Rp 11,270,000.00
21 JU 4-1100 Rp 570,000.00 -Rp 11,840,000.00
22 JU 4-1100 Rp 600,000.00 -Rp 12,440,000.00
23 JU 4-1100 Rp 650,000.00 -Rp 13,090,000.00
24 JU 4-1100 Rp 470,000.00 -Rp 13,560,000.00
25 JU 4-1100 Rp 470,000.00 -Rp 14,030,000.00
26 JU 4-1100 Rp 370,000.00 -Rp 14,400,000.00
27 JU 4-1100 Rp 600,000.00 -Rp 15,000,000.00
28 JU 4-1100 Rp 520,000.00 -Rp 15,520,000.00
29 JU 4-1100 Rp 1,050,000.00 -Rp 16,570,000.00
30 JU 4-1100 Rp 350,000.00 -Rp 16,920,000.00
30 JPT Rp 16,920,000.00 Rp -
NO.AKUN
6-1100
BIAYA AIR, TELP, LISTRIK SALDO AWAL Rp -
8/15/2022 ju Rp 1,500,000.00 Rp 1,500,000.00
8/16/2022 ju Rp 500,000.00 Rp 2,000,000.00
8/30/2022 jp Rp 2,000,000.00 Rp 4,000,000.00
8/30/2022 JPT Rp 4,000,000 Rp -
NO.AKUN
6-1200
BIAYA PERLENGKAPAN SALDO AWAL Rp -
30/08/2022 jp Rp 5,200,000.00 Rp 5,200,000.00
30/08/2022 JPT Rp 5,200,000 Rp -
NO.AKUN
6-1300
BIAYA PENYUSUTAN
JURNAL PENYESUIAN
PER 30 AGUSTUS 2022
TANGGAL NO.AKUN AKUN DEBET KREDIT

8/30/2022 6-1200 Supplies Expense Rp 5,200,000
8/30/2022 1-1400 perlengkapan Rp 5,200,000
8/30/2022 1-1800 akumulasi penyusutan peralatan Rp 22,000,000
8/30/2022 1-1700 peralatan Rp 22,000,000
8/30/2022 6-1100 Water, telp, & Elect Expense Rp 2,000,000
8/30/2022 2-1500 Water, telp, & Elect payable Rp 2,000,000
JUMLAH Rp 29,200,000 Rp 29,200,000
NECARA SALDO
PER 30 AGUSTUS 2022
NO. AKUN NAMA AKUN DEBIT KREDIT
1-0000 Asset
1-1000 Current Asset
1-1100 Kas Rp 59,220,000.00
1-1200 Piutang dagang
1-1300 persediaan barang dagang Rp 1,050,000.00
1-1400 perlengkapan Rp 5,200,000.00
1-1500 Vat In
1-1600 Fixed Asset
1-1700 peralatan Rp 22,000,000.00
1-1800 akumulasi penyusutan peralatan
2-1000 Liability
2-1100 hutang dagang
2-1200 hutang biaya Rp 1,500,000.00
2-1300 Vat Out
2-1400 Income Tax Payable
3-0000 Equity
3-1100 Mrs. Anggi Capital Rp 76,050,000.00
3-1200 Mrs. Anggi Drawing Rp 5,000,000 ,
3-1300 Retained Earning
4-0000 Revenue
4-1100 Service Revenue Rp 16,920,000.00
5-0000 Cost Of Goods Sold
6-0000 Expense
6-1100 Water, telp, & Elect Expense Rp 2,000,000.00
6-1200 Supplies Expense
6-1300 Depreciation Expense
8-1000 Other Revenue
9-1000 Other Expense
JUMLAH Rp 94,470,000.00 Rp 94,470,000.00
LAPORAN LABA/RUGI
UNTUN PERIODE YANG BERAKHIR 30 AGUSTUS 2022
PENDAPATAN JASA Rp 16,920,000

BIAYA PERLENGKAPAN KANTOR Rp 5,200,000
BIAYA AIR,TELP,DAN LISTRIK Rp 4,000,000
BIAYA PENYUSUTAN
Rp 9,200,000
LABA Rp 7,720,000
NERACA LAJUR
Per 30 AGUSTUS 2022
NERACA LAJUR PENYESUAIN NSD LABA/RUGI NERACA
NO.AKUN AKUN
DEBET KREDIT DEBIT KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
1-1100 Kas Rp 59,220,000.00 Rp 59,220,000.00 Rp 59,220,000.00
1-1200 Piutang dagang
1-1300 persediaan barang dagang Rp 1,050,000.00 Rp 1,050,000.00 Rp 1,050,000.00
1-1400 perlengkapan Rp 5,200,000.00 Rp 5,200,000.00 Rp - Rp -
1-1500 Vat In
1-1700 peralatan Rp 22,000,000.00 Rp 22,000,000.00 Rp - Rp -
1-1800 akumulasi penyusutan peralatan Rp 22,000,000.00 Rp 22,000,000.00 Rp 22,000,000.00
2-1100 hutang dagang
2-1200 hutang biaya Rp 1,500,000.00 Rp 1,500,000.00 Rp 1,500,000.00
2-1300 Vat Out
2-1400 Income Tax Payable
2-1500 Water, telp, & Elect payable Rp 2,000,000.00 Rp 2,000,000.00 Rp 2,000,000.00
3-1100 Mrs. Anggi Capital Rp 76,050,000.00 Rp 76,050,000.00 Rp 76,050,000.00
3-1200 Mrs. Anggi Drawing Rp 5,000,000.00 Rp 5,000,000.00 Rp 5,000,000.00
3-1300 Retained Earning
4-1100 Service Revenue Rp 16,920,000.00 Rp 16,920,000.00 Rp 16,920,000.00
6-1100 Water, telp, & Elect Expense Rp 2,000,000.00 Rp 2,000,000.00 Rp 4,000,000.00 Rp 4,000,000.00
6-1200 Supplies Expense Rp 5,200,000.00 Rp 5,200,000.00 Rp 5,200,000.00
6-1300 Depreciation Expense
Rp 94,470,000.00 Rp 94,470,000.00 Rp 29,200,000.00 Rp 29,200,000.00 Rp 96,470,000.00 Rp 96,470,000.00 Rp 9,200,000.00 Rp 16,920,000.00 Rp 87,270,000.00 Rp 79,550,000.00
LABA Rp 7,720,000.00 Rp 7,720,000.00
Rp 16,920,000.00 Rp 16,920,000.00 Rp 87,270,000.00 Rp 87,270,000.00
LAPORAN PERUBAHAN MODAL
UNTUK PERIODE YANG BERAKHIR 30 AGUSTUS 2022
MODAL PRAKTEK GIGI MANDIRI Rp 76,050,000

LABA Rp 7,720,000
Prive Rp 5,000,000
PENURUNAN MODAL Rp 2,720,000
MODAL PRAKTEK GIGI MANDIRI 30 AGUSTUS 2022 Rp 78,770,000
NERACA
UNTUK PERIODE YANG BERAKHIR 30 AGUSTUS 2022
AKTIVA HUTANG
AKTIVA LANCAR HUTANG LANCAR
Kas Rp 59,220,000.00 Water, telp, & Elect payable Rp 2,000,000.00
Persediaan barang dagang Rp 1,050,000.00 utang biaya Rp 1,500,000.00
TOTAL AKTIVA LANCAR Rp 60,270,000.00 TOTAL HUTANG Rp 3,500,000.00
AKTIVA TETEP
peralatan
akumulasi penyusutan peralatan Rp 22,000,000.00
TOTAL AKTIVA TETAP Rp 22,000,000.00 MODAL Rp 78,770,000.00
TOTAL AKTIVA Rp 82,270,000.00 TOTAL HUTANG DAN MODAL Rp 82,270,000.00

JURNAL PENUTUP
PER 30 AGUSTUS 2022
TANGGAL NO.AKUN AKUN DEBET KREDIT

8/30/2022 3-1100 Pendapatan Jasa Rp 16,920,000
Ikhtisar Laba/Rugi Rp 16,920,000
8/30/2022 Ikhtisar Laba/Rugi Rp 9,200,000

6-1200 biaya perlengkapan kantor Rp 5,200,000
6-1100 biaya air,telp,dan litrik Rp 4,000,000
8/30/2022 Ikhtisar Laba/Rugi Rp 7,720,000

3-1100 Mrs. Anggi Capital Rp 7,720,000
8/30/2022 3-1100 Mrs. Anggi Capital Rp 5,000,000

3-1200 Mrs. Anggi Drawing Rp 5,000,000
JUMLAH Rp 38,840,000 Rp 38,840,000

NERACA SALDO SETELAH PENUTUP
Untuk Periode yang berakhir 30 AGUSTUS 2022
NO.AKUN AKUN DEBET KREDIT

Kas Rp 59,220,000
persediaan barang dagang Rp 1,050,000
akumulasi penyusutan peralatan Rp 22,000,000
Mrs. Anggi Capital Rp 78,770,000
hutang biaya Rp 1,500,000
Water, telp, & Elect payable Rp 2,000,000
JUMLAH Rp 82,270,000 Rp 82,270,000

Tugas Akuntansi Nazriel & Aying

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PRAKTEK GIGI MANDIRI

Account Number Account Name Balance Account Type

TANGGAL NO.AKUN AKUN DEBET KREDIT

PENDAPATAN JASA Rp 16,920,000

MODAL PRAKTEK GIGI MANDIRI Rp 76,050,000

TOTAL AKTIVA Rp 82,270,000.00 TOTAL HUTANG DAN MODAL Rp 82,270,000.00

TANGGAL NO.AKUN AKUN DEBET KREDIT

8/30/2022 Ikhtisar Laba/Rugi Rp 9,200,000

8/30/2022 Ikhtisar Laba/Rugi Rp 7,720,000

8/30/2022 3-1100 Mrs. Anggi Capital Rp 5,000,000

JUMLAH Rp 38,840,000 Rp 38,840,000

NO.AKUN AKUN DEBET KREDIT

JUMLAH Rp 82,270,000 Rp 82,270,000

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