Perusahaan “Adzkia Decorator”

JURNAL UMUM
PERIODE FEB 200X
Tanggal No BukKeterangan Ref Debet

200X
Feb 10 Kas (cash) Ѵ 30,000,000
Modal (capital) Ѵ
(setoran modal pemilik)

biaya air, listrik, & telpon Ѵ 615,000

(water,electricity and telehone expense)
Kas (cash) Ѵ
(bayar air,listrik,& telpon )

11 kendaraan (vehicle) Ѵ 36,000,000

Kas (cash) Ѵ
Wesel bayar (notes payable) Ѵ
(beli kendaraan tunai&utang)

14 Piutang (receivable) Ѵ 10,000,000

Pendapatan (revenue) Ѵ
(menerima pesanan)

15 Perlengkapan (supplies) Ѵ 265,000

Kas (cash) Ѵ
(beli perlengkapan tunai)

16 Kas (cash) Ѵ 1,080,000

Pendapatan (revenue) Ѵ
(Menerima pendapatan)

18 Peralatan (equipment) Ѵ 8,000,000

Utang (accounts payable) Ѵ
(membeli peralatan kredit)

21 K as (cash) Ѵ 10,000,000
Piutang (receivable) Ѵ
(terima pembayaran 14/12)

Utang (accounts payable) Ѵ 8,000,000

Kas (cash) Ѵ
(bayar utang tgl 18 /12)

28 Biaya gaji (salary expense) Ѵ 3,000,000

 Kas (cash) Ѵ
(bayar gaji pegawai)

Prive (drawing) Ѵ 2,000,000

Kas (cash) Ѵ
(diambil kas oleh pemilik)

Jumlah 108,960,000
Kredit

30,000,000

615,000

9,000,000
27,000,000

10,000,000

265,000

1,080,000

8,000,000

10,000,000

8,000,000
 3,000,000

2,000,000

108,960,000
 BUKU BESAR

KAS Utang
D K D K
30,000,000 615,000 8,000,000 27,000,000
1,080,000 9,000,000 8,000,000
10,000,000 265,000 8,000,000 35,000,000
8,000,000
3,000,000 27,000,000
2,000,000

41,080,000 22,880,000 Modal

18,200,000 D K
30,000,000
Piutang
D K
10,000,000 10,000,000
0

Perlengkapan Biaya-biaya Pendapatan

D K D K D
265,000 615,000
3,000,000
Peralatan 3,615,000
D K
8,000,000 Prive
D K
kendaraan 2,000,000
D K
36,000,000
Pendapatan
K
10,000,000
1,080,000
11,080,000
 Perusahaan “Adzkia Decorator”
NERACA SALDO
PERIODE FEB 200X
REKENING DEBET KREDIT
Kas (cash) 18,200,000
Perlengkapan (supplies) 265,000
Peralatan (equipment) 8,000,000
Kendaraan (vehicle) 36,000,000
Utang (accounts payable) 27,000,000
Modal (capital) 30,000,000
Biaya gaji (Salary expense) 3,000,000
Bi listrik, air,tlp (expenses) 615,000
Prive (drawing) 2,000,000
Pendapatan (revenue) 11,080,000
Jumlah 68,080,000 68,080,000
 PT. ADZKIA DECORATOR
Ayat Jurnal Penyesuaian
DESEMBER 2010

Tanggal Nama rekening NO REF

Desember 31 Biaya Pemakaian perlengkapan (Cost of Equipment Users)

Perlengkapan (Supplies)
Biaya gaji (Salary Expense)
Utang gaji (Salary Payable)
Biaya bunga (Interest Expense)
Utang bunga (Interest Payable)
By. Dep. Peralatan (Depreciation expense)
Akum. Dep. Peralatan (Accumulated Depreciation)
By. Dep. Kendaraan (Depreciation expense)
Akum. Dep. Kendaraan (Accumulated Depreciation)

SALDO
R
n

Jumlah
Debet Kredit
215,000
215,000
18,000,000
18,000,000
4,000,000
4,000,000
400,000
400,000
3,600,000
3,600,000

Rp 26,215,000 Rp 26,215,000
 Perusahaan “Adzkia Decorator”
JURNAL UMUM
PERIODE DES 2010
Nama Rekening Neraca Saldo AJP NSSD
Debet Kredit Debet Kredit Debet
Kas (cash) 18,200,000 18,200,000
Perlengkapan (supplies) 265,000 215,000 50,000
Peralatan (equipment) 8,000,000 8,000,000
Akum dep peralatan 400,000
Kendaraan (vehicle) 36,000,000 36,000,000
Akum dep kendaraan 3,600,000
Utang (accounts payable) 27,000,000
Utang bunga 4,000
Utang gaji 18,000
Modal (capital) 30,000,000
Pendapatan (revenue) 11,080,000
Biaya gaji (Salary expense) 3,000,000 18,000 3,018,000
Bi listrik, air,tlp (expenses) 615,000 615,000
Bi pemakaian perlengkapan 215,000 215,000
Bi bunga 4,000 4,000
Bi dep peralatan 400,000 400,000
Bi dep kendaraan 3,600,000 3,600,000
Prive (drawing) 2,000,000 2,000,000

Jumlah 68,080,000 68,080,000 4,237,000 4,237,000 72,102,000

Data Penyesuaian :

1. Perlengkapan(supplies) yang masih ada per 31 Desember Rp 50.000

2. Gaji pegawai-pegawai(Salary expense) yang masih harus dibayar Rp 18.000
3. Biaya bunga (interest expense) yang masih harus dibayar Rp 4.000
4. Depresiasi peralatan (Depreciation expense) 5%/thn.
5. Depresiasi Kendaraan (Depreciation expense) 10%/thn

Buat AJP usaha Adzkia Decorator per 31 Desember 2010 di kolom AJPnya!
NSSD Rugi / Laba Neraca
Kredit Debet Kredit Debet Kredit
18,200,000
50,000
8,000,000
400,000 400,000
36,000,000
3,600,000 3,600,000
27,000,000 27,000,000
4,000 4,000
18,000 18,000
30,000,000 30,000,000
11,080,000 11,080,000
3,018,000
615,000
215,000
4,000
400,000
3,600,000
2,000,000

72,102,000 7,852,000 11,080,000 64,250,000 61,022,000

3,228,000 3,228,000
11,080,000 11,080,000 64,250,000 64,250,000
 ADZKIA DECORATOR
LAPORAN LABA RUGI
PER 31 DESEMBER 2010
PENDAPATAN
PENDAPATAN USAHA Rp 11,080,000

BIAYA-BIAYA USAHA
BIAYA GAJI Rp 3,018,000
BIAYA LISTRIK,AIR,TELEPON Rp 615,000
BIAYA PERLENGKAPAN Rp 215,000
BIAYA PENYUSUTAN PERALATAN Rp 400,000
BIAYA PENYUSUTAN KENDARAAN Rp 3,600,000
BIAYA BUNGA Rp 4,000

TOTAL BIAYA USAHA Rp 7,852,000

LABA BERSIH Rp 3,228,000
 ADZKIA DECORATOR
LAPORAN PERUBAHAN MODAL
PER 31 DESEMBER 2010
MODAL AWAL Rp 30,000,000
LABA BERSIH Rp 3,228,000
PRIVE -Rp 2,000,000
Rp 1,228,000
MODAL AKHIR Rp 31,228,000

ADZKIA DECORATOR
LAPORAN NERACA
PER 31 DESEMBER 2010
AKTIVA LANCAR: KEWAJIBAN:
KAS Rp 18,200,000 UTANG Rp 27,000,000
PERLENGKAPAN Rp 50,000 UTANG GAJI Rp 18,000
UTANG BUNGA Rp 4,000
AKTIVA TETAP:
PERALATAN Rp 8,000,000 MODAL:
AKM. PENYUSUTAN PERALATAN -Rp 400,000 MODAL ADZKIA Rp 31,228,000
KENDARAAN Rp 36,000,000
AKM. PENYUSUTAN KENDARAAN -Rp 3,600,000

TOTAL AKTIVA Rp 58,250,000 TOTAL PASSIVA Rp 58,250,000

 ADZKIA DECORATOR
JURNAL PENUTUP
PER 31 DESEMBER 2010
JUMLAH
TANGGAL KETERANGAN
DEBIT KREDIT
DES 31 PENDAPATAN Rp 11,080,000
IKHTISAR LR Rp 11,080,000

31 IKHTISAR L/R Rp 7,848,000

BEBAN GAJI Rp 3,018,000
BEBAN LISTRIK, AIR DAN TEL Rp 615,000
BEBAN PERLENGKAPAN Rp 215,000
BEBAN PENYUSUTAN PERALATAN Rp 400,000
BEBAN PENYUSUTAN KENDARAAN Rp 3,600,000

31 IKHTISAR L/R Rp 3,228,000

MODAL Rp 3,228,000

31 MODAL Rp 2,000,000
PRIVE Rp 2,000,000
 ADZKIA DECORATOR
NERACA SALDO STLH PENUTUPAN
PER 31 DESEMBER 2010
REKENING DEBET KREDIT
KAS Rp 18,200,000
PERLENGKAPAN Rp 50,000
PERALATAN Rp 8,000,000
AKM. PENYUSUTAN PERALATAN Rp 400,000
KENDARAAN Rp 36,000,000
AKM. PENYUSUTAN KENDARAAN Rp 3,600,000
UTANG Rp 27,000,000
UTANG GAJI Rp 18,000
UTANG BUNGA Rp 4,000
MODAL Rp 31,228,000
JUMLAH Rp 62,250,000 Rp 62,250,000