Studio Theater

Jurnal Umum
Maret 2021
(Dalam Rupiah)
Tanggal Akun Ref Debit Kredit
1 Kas 101 150,000,000
Piutang 103 10,000,000
Peralatan 104 26,000,000
Kendaraan 105 80,000,000
Modal 301 266,000,000
2 Kas 101 75,000,000
Modal 301 75,000,000
3 Tanah 111 25,000,000
Bangunan 106 50,000,000
Peralatan 104 15,000,000
Kas 101 55,000,000
Utang Usaha 201 35,000,000
4 Beban asuransi 502 1,200,000
Kas 101 1,200,000
10 Perlengkapan 103 750,000
Utang Usaha 201 750,000
12 Beban iklan ### 100,000
Kas 101 100,000
14 Kas 101 3,250,000
Pendapatan Jasa 401 3,250,000
15 Beban rupa-rupa 504 150,000
kas 101 150,000
18 Kas 101 4,500,000
Pendapatan jasa 401 4,500,000
20 Beban sewa 505 2,500,000
 kas 101 2,500,000
21 Beban sewa 505 4,500,000
kas 101 4,500,000
22 Utang Usaha 201 35,000,000
Kas 101 35,000,000
24 Prive 302 650.00
Kas 101 650,000
25 Kas 101 2,150,000
Pendapatan Jasa 401 2,150,000
26 Piutang 102 7,200,000
Pendapatan Jasa 401 7,200,000
28 Beban gaji 501 2,000,000
kas 101 2,000,000
31 Kas 101 6,300,000
Pendapatan jasa 401 6,300,000
501,250,000 501,250,000
 Studio Theater
Buku Besar
Maret 2021
Dalam Rupiah
No Kas no.101 No Modal no.301
1-Mar 150,000,000 1-Mar
2-Mar 75,000,000 2-Mar
3 55,000,000
4 1,200,000
12 100,000
14 3,250,000 No Prive no.302
15 150,000 24-Mar 650,000
18 4,500,000 650,000
20 2,500,000
21 4,500,000
22 35,000,000 No Pendapatan jasa no.401
24 650,000 14-Mar
25 2,150,000 18
28 2,000,000 25
31 6,300,000 26
241,200,000 101,100,000 31
140,100,000

No Piutang no.102 No Beban gaji no.501

26-Mar 7,200,000 28-Mar 2,000,000
7,200,000 2,000,000

No Perlengkapan no.103 No Beban asuransi no.502

1-Mar 10,000,000 4-Mar 1,200,000
10 750,000 1,200,000
10,750,000
10,750,000
No Beban iklan no.503
12-Mar 100,000
No Peralatan no.104 100,000
1-Mar 26,000,000
3 15,000,000
41.000..000 No Beban rupa-rupa
41,000,000 15-Mar 150,000
150,000

No Kendaraan no.105
1-Mar 80,000,000 No Beban sewa no.505
80,000,000 20-Mar 2,500,000
 4,500,000
7,000,000
No Bangunan no.106
3-Mar 50,000,000
50,000,000

No Tanah no.111
3-Mar 25,000,000
25,000,000

No Utang usaha no.201

3-Mar 35,000,000
10 750,000
22 35,000,000
35,000,000 35,750,000
750,000
 266,000,000
75,000,000
341,000,000

an jasa no.401
3,250,000
4,500,000
2,150,000
7,200,000
6,300,000
23,400,000

ransi no.502
 Studio Theater
Neraca Saldo
Maret 2021
(Dalam Rupiah)
No Akun Debit Kredit
101 Kas 140,000,000
102 Piutang 7,200,000
103 Perlengkapan 10,750,000
104 Peralatan 41,000,000
105 Kendaraan 80,000,000
106 Bangunan 50,000,000
111 Tanah 25,000,000
201 Utang usaha 750,000
301 Modal 341,000,000
401 Prive 650,000
501 Pendapatan jasa 23,400,000
502 Beban gaji 2,000,000
503 Beban asuransi 1,200,000
504 Beban iklan 100,000
505 Beban rupa-rupa 150,000
Beban sewaa 7,000,000
365,150,000 365,150,000

Studio Theater
Jurnal Penyesuaian
Maret 2021
(Dalam Rupiah)
Tanggal Akun Ref Debit
31 Beban sewa 505 3,500,000
Beban sewa dibayar dimuka 107
31 Beban perlengkapan 506 10,000,000
 Perlengkapan 103
31 Beban penyusutan peralatan 507 400,000
Ak.Pny.Peralatan 114
31 Beban gaji 501 1,000,000
Utang gaji 202
14,900,000
Kredit

3,500,000
10,000,000

400,000

1,000,000
14,900,000
 Stud
Ke
M
(Dal
Kode Nama Neraca Saldo Jurnal Penyesuaian
Akun Akun Debit Kredit Debit
101 Kas 140,100,000
102 Piutang 7,200,000
103 Perlengkapan 10,750,000
104 Peralatan 41,000,000
105 Kendaraan 80,000,000
106 Bangunan 50,000,000
111 Tanah 25,000,000
201 Utang Usaha 750,000
301 Modal 341,000,000
302 Prive 600.00
401 Pendapatan jasa 23,400,000
501 Beban gaji 2,000,000 1,000,000
502 Beban asuransi 1,200,000
503 Beban iklan 100,000
504 Beban rupa-rupa 100,000
505 Beban sewa 7,000,000 3,500,000
Hasil 365,150,000 365,150,000
107 Sewa dibayar dimuka
506 Beban perlengkapan 10,000,000
507 Beban pny peralatan 400,000
114 Ak.Pny.Peralatan
202 Utang gaji
Hasil 14,900,000
Rugi tahun 2021
 Studio Theater
Kertas Kerja
Maret 2021
(Dalam Rupiah)
Jurnal Penyesuaian Neraca Saldo Setelah disesuaikan Laba Rugi
Kredit Debit Kredit Debit Kredit
140,100,000
7,200,000
10,000,000 750,000
45,000,000
80,000,000
50,000,000
25,000,000
750,000
341,000,000
600,000
23,400,000 23,400,000
5,000,000 3,000,000
1,200,000 1,200,000
100,000 100,000
150,000 150,000
10,500,000 10,500,000

3,500,000 3,500,000
10,000,000 10,000,000
400,000 400,000
400,000 400,000
1,000,000 1,000,000
14,900,000 370,000,000 370,000,000 25,350,000 23,400,000
1,950,000
25,350,000 25,350,000
 Neracaa
Debit Kredit
140,100,000
7,200,000
750,000
41,000,000
80,000,000
50,000,000
25,000,000
750,000
341,000,000
650,000

3,500,000

400,000
1,000,000
344,700,000 346,650,000
1,950,000
346,650,000 346,650,000
 Studio Theater
Laporan Laba-Rugi
Desember 2021

>Pendapatan
1.Pendapatan Jasa Rp23,400,000
Total Pendapatan

>Beban
1.Beban Gaji RP 3.000.000
2.Beban Asuransi RP. 1.200.000
3.Beban Iklan RP 100.000
4.Beban Rupa-rupa RP 150.000
5.Beban Sewa RP 10.500.000
6.Beban perlengkapan RP 10.000.000
7.Beban Pny Peralatan RP 400.000
Total beban
Rugi bersih tahuun 2021

Studio Theater
Laporan Perubahan Modal
Desember 2021

>Modal Awal

>Rugi bersih (RP 1.950.000)

>Prive RP 650.000
Perubahan Modal (RP 2.600.000)
Modal akhir RP 338.400.000

Studio Theater
Neraca
Desember 2021
Aktiva Passiva
A.Aset Lancar A.Kewajiban
1.Kas RP 140.100.000 1.Utang Usaha RP.750.000
2.Piutang RP 7.200.000 2. Utang gaji RP 1.000.000
3.Perlengkapan RP 750.000 RP 1.750.000
4.Peralatan RP 41.000.000 Modal Akhir RP 338.400.000
5.Kendaraan RP 80.000.000 RP 340.150.000
6.Sewa dibyr dimuka (RP 3.500.000)
7.Ak.Pny Peralatan (RP 400.000)
Total aset lancar RP 265.150.000
b.Aset tetap
1.Bangunan RP 50.000.000
2.Tanah RP 25.000.000
RP 75.000.000
RP 340.150.000
 RP 23.400.000

RP 25.350.000
(RP 1.950.000)

RP 341.000.000

(RP 2.600.000)
RP 338.400.000

ssiva
 Studio Theater
Jurnal Penutupan
Desember 2021
(Dalam Rupiah)
Tanggal Keterangan Ref Debit Kredit
Des 2021 Pendapatan Jasa 401 23,400,000
31 Ikhtisar laba rugi 402 23,400,000
Ikhtisar laba rugi 402 25,350,000
Beban gaji 501 3,000,000
Beban Asuransi 502 1,200,000
Beban Iklan 503 100,000
Beban Rupa rupa 504 150,000
Beban Sewa 505 10,500,000
Beban Perlengkapan 506 10,000,000
Beban Pny.Peralatan 507 400,000
Ikhtisar laba rugi 402 1,950,000
modal 301 1,950,000
modal 301 650,000
prive 302 650,000
51,350,000 51,350,000