JURNAL UMUM PT XYZ

DATE ACCOUNT AND DESCRIPTION DEBIT CREDIT

1-Jan cash 300,000,000
share capital 300,000,000
( setoran modal )

2-Jan office supplies 500,000

cash 500,000
( membeli perlengkapan kantor)

3-Jan vehicle 200,000,000

cash 30,000,000
account payable 170,000,000
( membeli kendaraan)

5-Jan cash 100,000,000

unearned reveneu 100,000,000
( menerima pesanan )

10-Jan salary expense 5,000,000

cash 5,000,000
( membayar gaji )

15-Jan account receivable 200,000,000

service reveneu 200,000,000
( mengirim tagihan )

17-Jan supplies 3,000,000

account payable 3,000,000
( membeli perlengkapan )

20-Jan rent expense 10,000,000

cash 10,000,000
( membayar sewa )

22-Jan service expense 40,000,000

cash 40,000,000
( membayar jasa konsultan )

25-Jan cash 50,000,000

account receivable 50,000,000
( menerima pelunasan piutang)
27-Jan cash 200,000,000
account receivable 200,000,000
( menerima pembayaran )

31-Jan utility expense 10,000,000

cash 10,000,000
( membayar listrik )
TOTAL : 1,118,500,000 1,118,500,000
 BUKU BESAR PT. XYZ

ACCOUNT : CASH

DATE DESCRIPTION Ref DEBIT CREDIT

1-Jan share capital Rp 300,000,000.00
2-Jan office supplies Rp 500,000.00
3-Jan vehicle (DP) Rp 30,000,000.00
5-Jan unerned reveneu Rp 100,000,000.00
10-Jan salary payable Rp 5,000,000.00
20-Jan rent expense Rp 10,000,000.00
22-Jan service expense Rp 40,000,000.00
25-Jan account receivable Rp 50,000,000.00
27-Jan account receivable Rp 200,000,000.00
31-Jan utility expense Rp 10,000,000.00

ACCOUNT : SHARE CAPITAL

DATE DESCRIPTION Ref DEBIT CREDIT

1-Jan cash Rp 300,000,000.00

ACCOUNT : SUPPLIES

DATE DESCRIPTION Ref DEBIT CREDIT

2-Jan cash Rp 500,000.00
17-Jan account payable Rp 3,000,000.00

ACCOUNT : VEHICLE

DATE DESCRIPTION Ref DEBIT CREDIT

3-Jan buy a vehicle Rp 200,000,000.00

ACCOUNT :ACCOUNT PAYABLE

DATE DESCRIPTION Ref DEBIT CREDIT

3-Jan account payable Rp 170,000,000.00
17-Jan supplies Rp 3,000,000.00
ACCOUNT : UNEARNED REVENEU

DATE DESCRIPTION Ref DEBIT CREDIT

5-Jan cash Rp 100,000,000.00

ACCOUNT : SALARY EXPENSE

DATE DESCRIPTION Ref DEBIT CREDIT

10-Jan cash Rp 5,000,000.00

ACCOUNT : ACCOUNT RECEIVABLE

DATE DESCRIPTION Ref DEBIT CREDIT

15-Jan Services reveneu Rp 200,000,000.00
25-Jan cash Rp 50,000,000.00
27-Jan cash Rp 200,000,000.00

ACCOUNT : SERVICE REVENEU

DATE DESCRIPTION Ref DEBIT CREDIT

15-Jan Account receivable Rp 200,000,000.00

ACCOUNT : RENT EXPENSE

DATE DESCRIPTION Ref DEBIT CREDIT

20-Jan Cash Rp 10,000,000.00

ACCOUNT : SERVICE EXPENSE

DATE DESCRIPTION Ref DEBIT CREDIT

22-Jan Cash Rp 40,000,000.00
ACCOUNT : UTILITY EXPENSE

DATE DESCRIPTION Ref DEBIT CREDIT

31-Jan Cash Rp 10,000,000.00
 TRIAL BALANCE
BALANCE
Rp 300,000,000.00
Rp 299,500,000.00
Rp 269,500,000.00
Rp 369,500,000.00
Rp 364,500,000.00
Rp 354,500,000.00
Rp 314,500,000.00
Rp 364,500,000.00
Rp 564,500,000.00
Rp 554,500,000.00

BALANCE
Rp 300,000,000.00

BALANCE
Rp 500,000.00
Rp 3,500,000.00

BALANCE
Rp 200,000,000.00

BALANCE
Rp 170,000,000.00
Rp 173,000,000.00
 BALANCE
Rp 100,000,000.00

BALANCE
Rp 5,000,000.00

BALANCE
Rp 200,000,000.00
Rp 150,000,000.00
Rp 50,000,000.00

BALANCE
Rp 200,000,000.00

BALANCE
Rp 10,000,000.00

BALANCE
Rp 40,000,000.00
 BALANCE
Rp 10,000,000.00