Nama : Selly Juniarta Purba

Kelas : AK-2D
NIM : 2005081058

PT. Pemilu
Bank Recinciliation
Per 30 April 2019
Balance per bank Rp 43,525,000
(+/+) Deposit In Transit Rp 1,850,000
Mistake by Bank Rp 540,000
Rp 45,915,000

(-/-) Out Standing Check Rp (6,440,000)

Rp 39,475,000

Jurnal
Cash Rp 5,250,000
Notes Receivable Rp 5,000,000
Interest Receivable Rp 250,000

Bank Expense Rp 30,000

Account Receivable Rp 1,415,000
Cash Rp 1,445,000

a. Pembentukan dana petty cash

2020
Dec. 1 Petty cash Rp 8,000,000
Cash Rp 8,000,000
 b. Jurnal pada waktu pengisian petty cash
2020
Dec. 20 Metting expense Rp 2,600,000
Freight in Rp 1,400,000
Office supplies Rp 1,600,000
Food and beverage expense Rp 1,000,000
Electric expense Rp 1,300,000
Cash short and over Rp 200,000
Cash Rp 7,900,000

c. Jurnal penyesuaian
2020
Dec. 31 Office supplies Rp 2,000,000
Water expense Rp 2,500,000
Petty cash Rp 4,500,000

d. Jurnal pembalik (Reversing)

2021
Jan. 01 Petty cash Rp 4,500,000
Office supplies Rp 2,000,000
Water expense Rp 2,500,000

e. Jurnal pada waktu pengisian petty cash

2021
Jan. 13 Office supplies Rp 2,000,000
Water expense Rp 2,500,000
Food and beverage expense Rp 500,000
Thelephone expense Rp 1,200,000
News paper expense Rp 400,000
Freight in Rp 1,400,000
Cash short and over Rp 50,000
Cash Rp 7,950,000
 PT. Pemilu
Bank Recinciliation
Per 30 April 2019
Balance per book Rp 35,670,000
(+/+) Notes Receivable Rp 5,000,000
Income by Bank Rp 250,000
Rp 40,920,000

(-/-) Bank Expense Rp 30,000

Not Sufficient Fund (NSF) Rp 1,325,000
Mistake by Depositor Rp 90,000
Rp (1,445,000)
Rp 39,475,000
 PT. Pemilu
Bank Reconciliation
Per 30 April 2019
Balance per Bank Rp 43,525,000
Deposit In Transit Rp 1,850,000
Mistake by Bank Rp 540,000
Bank Expense Rp 30,000
Not Sufficient Fund (NSF) Rp 1,325,000
Mistake by Depositor Rp 90,000
Rp 47,360,000

Out Standing Check Rp 6,440,000

Notes Receivable Rp 5,000,000
Income by Bank Rp 250,000
Balance per Book Rp 35,670,000