DAFTAR AKUN

NOMOR NAMA AKUN

1-0000 Assets
1-1000 Current Assets
1-1110 Cash in Bank
1-1120 Cash in E-Wallet
1-1130 Cash on Hand
1-1140 Marketable Equity Securities (MES)
1-1150 Account Receivable
1-1160 Allowance for Doubtful Debt
1-1170 Goods in Transit
1-1180 Merchandise Inventory
1-1190 VAT In
1-1200 Employee Receivable
1-1210 Supplies
1-1220 Other Receivable
1-1230 Prepaid Insurance
1-1240 Prepaid Rent
1-2000 Fixed Assets
1-2100 Land
1-2200 Building
1-2210 Acc. Depreciation of Building
1-2300 Vehicle
1-2310 Acc. Depreciation of Vehicle
1-2400 Equipment
1-2410 Acc. Depreciation of Equipment
2-0000 Liabilities
2-1000 Current Liabilities
2-1110 Account Payable
2-1120 Spaylater
2-1130 VAT Out
2-1140 Accruad Expense
2-1150 Income Tax Payable - Art. 21
2-1160 Income Tax Payable - Art. 23
2-1170 Income Tax Payable - Art. 25/29
2-1180 Down Payment from Customer
2-2000 Long-Term Liabilities
2-2100 Bank Loan
3-0000 Equity
3-1000 Common Stock
3-2000 Dividend
3-3000 Retained Earning
3-4000 Income Summary
4-0000 Income
4-1000 Sales
4-2000 Sales Returns
4-3000 Sales Discount
4-4000 Commission Revenue
4-5000 Freight Collected
5-0000 Cost of Sales
5-1000 Cost of Good Sold
5-2000 Freight Paid
5-3000 Purchase Discount
6-0000 Expenses
6-1110 Depreciation Expense - Building
6-1120 Depreciation Expense - Vehicles
6-1130 Depreciation Expense - Equipment
6-1140 Payment Fee
6-1150 Repairs & Maintenance Expense
6-1160 Advertising Expense
6-1170 Wages & Salaries Expense
6-1180 Telephone & Internet Expense
6-1190 Insurance Expense
6-1210 Supplies Expense
6-1220 Electricity & Water Expense
6-1230 Rent Expense
6-1240 Bad Debt Expense
8-0000 Other Income
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Dividend Revenue
8-4000 Other Revenue
9-0000 Other Expense
9-1000 Interest Expense
9-2000 Bank Service Charge
9-3000 Income Tax Expense
9-4000 Late Fees Expense
9-5000 Other Expense
AR AKUN

FUNGSI MENCATAT MUTASI NILAI

Aset
Aset Lancar
Kas di Bank
Kas di Dompet Digital
Kas di Tangan
Surat Berharga
Piutang Dagang
Cadangan Kerugian Piutang
Persediaan dalam Perjalanan
Persediaan Barang Dagang
PPN Masukan
Piutang Karyawan
Perlengkapan Kantor
Piutang Lain-Lain
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Aset Tetap
Tanah
Bangunan
Akum. Depresiasi Bangunan
Kendaraan
Akum. Depresiasi Kendaraan
Peralatan
Akum. Depresiasi Peralatan
Kewajiban
Kewajiban Lancar
Utang Dagang
Utang Shopee Paylater
PPN Keluaran
Utang Beban
Utang Pajak PPh Pasal 21
Utang Pajak PPh Pasal 23
Utang Pajak PPh Pasal 25/29
Uang Muka dari Pelanggan
Kewajiban Jangka Panjang
Utang Bank
Ekuitas
Modal Sendiri
Devidend
Laba Ditahan
Ikhtisar Laba Rugi
Pendapatan
Penjualan
Retur Penjualan
Diskon Penjualan
Pendapatan Komisi
Pendapatan Kirim
Harga Pokok Penjualan
Harga Pokok Barang Dagangan
Biaya Kirim
Potongan Pembelian
Beban
Beban Depresiasi Bangunan
Beban Depresiasi Kendaraan
Beban Depresiasi Peralatan
Biaya Admin E-commerce
Beban Perawatan dan Perbaikan
Beban Iklan
Beban Gaji
Beban Telepon & Internet
Beban Asuransi
Beban Perlengkapan
Beban Listrik & Air
Beban Sewa
Beban Kerugian Piutang
Laba dan Pendapatan Lainnya
Pendapatan Bunga
Pendapatan Denda
Pendapatan Deviden
Pendapatan Lain-Lain
Rugi dan Beban Lainnya
Beban Bunga Bank
Beban Administrasi Bank
Beban Pajak Penghasilan
Beban Denda Keterlambatan
Beban Lain-Lain
 PT JAYA ABADI
SALES JOURNAL
Month : December 2022

DEBIT CREDIT
INVOICE POST
DATE DESCRIPTION Merchandise
NUMBER REF Accounts Receivable Cash On Hand Cost of Good Sold Sales VAT Out Freight Collected
Inventory

Dec
2022

Rp - Rp - Rp - Rp - Rp - Rp - Rp -
TOTAL
1-1150 1-1130 5-1000 4-1000 2-1130 4-5000 1-1180

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No. Amount

TOTAL Rp - TOTAL Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 1

 PT JAYA ABADI
CASH RECEIPT JOURNAL
Month : December 2022

DEBIT CREDIT
EVIDENCE POST
DATE Description OTHERS OTHERS
NUMBER REFF Cash in Bank Cash in E-Wallet Account Receivable
Acc. Name Acc. No. Amount Acc. Name Acc. No.
Dec
2022

Rp - Rp - Rp - Rp -
TOTAL
1-1110 1-1120 1-1150

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No.

TOTAL Rp - TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 2

 PT JAYA ABADI
SH RECEIPT JOURNAL
Month : December 2022

CREDIT
OTHERS
Amount

Rp -

RECAPITULATION
CREDIT
Amount

Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 3

 PT JAYA ABADI
PURCHASE JOURNAL
Month : December 2022

DEBIT
INVOICE POST
DATE DESCRIPTION
NUMBER REF Freight Paid VAT In Merchandise Inventory

Dec
2022

Rp - Rp - Rp -
TOTAL
5-2000 1-1190 1-1180

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No.

TOTAL Rp - TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 3

 PT JAYA ABADI
RCHASE JOURNAL
Month : December 2022

CREDIT

Account Payable

Rp -
2-1110

RECAPITULATION
CREDIT
Amount

Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 4

 PT JAYA ABADI
CASH PAYMENT JOURNAL
Month : December 2022

DEBIT CREDIT
EVIDENCE POST
DATE DESCRIPTION OTHERS OTHERS
NUMBER REF Account Payable Cash in Bank Cash in E-Wallet Cash on Hand
Acc. Name Acc. No Amount Acc. Name Acc. No
Dec
2022

Rp - Rp - Rp - Rp - Rp -
TOTAL
2-1110 1-1110 1-1120 1-1130

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No.

Mengelola Buku JurnalKunci Jawaban Halaman 4

PT JAYA ABADI
PAYMENT JOURNAL
onth : December 2022

CREDIT
OTHERS
Amount

Rp -

RECAPITULATION
CREDIT
Amount

Mengelola Buku JurnalKunci Jawaban Halaman 5

 PT JAYA ABADI
GENERAL JOURNAL (MEMORIAL)
Month : December 2022

EVIDENCE
DATE DESCRIPTION POST REFF DEBIT
NO

Dec
2022

TOTAL Rp -

RECAPITULATION
DEBIT CREDIT
Account. No. Amount Account. No.

TOTAL Rp - TOTAL

Mengelola Buku JurnalKunci Jawaban Halaman 5

 PT JAYA ABADI
GENERAL JOURNAL (MEMORIAL)
Month : December 2022

CREDIT

Rp -

RECAPITULATION
CREDIT
Amount

Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 6

 PT JAYA ABADI
PETTY CASH BOOK
Month : December 2021

DEBIT
EVIDENCE
DATE DESCRIPTION
NUMBER ACCOUNT NAME ACC. NO AMOUNT

Des
2021

TOTAL Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 6

PT JAYA ABADI
PETTY CASH BOOK
Month : December 2021

CREDIT

PATTY CASH

Rp -

Mengelola Buku JurnalKunci Jawaban Halaman 7

 PT JAYA ABADI
INVENTORY CARDS ACC
Month : December 2022

ITEM NAME : Kipas Angin Tornado 12 inch METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 35 120,000 4,200,000
2022

Persediaan Akhir Barang 0 - -

ITEM NAME : Kipas Angin Tornado 14 inch METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 45 550,000 24,750,000
2022

Persediaan Akhir Barang 0 - -

ITEM NAME : Kipas Angin Tornado 16 inch METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 35 650,000 22,750,000
2022

Persediaan Akhir Barang 0 - -

ITEM NAME : Kipas Angin Tornado 18 inch METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 25 750,000 18,750,000
2022

Persediaan Akhir Barang 0 - -

ITEM NAME : Kipas Angin Tornado 20 inch METHOD : AVERAGE

IN (PURCHASE) OUT (SALES) BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PRICE PRICE
NUMBER QTY AMOUNT QTY AMOUNT QTY AMOUNT
PER UNIT PER UNIT PER UNIT
Dec 1 Beginning Balance 20 800,000 16,000,000
2022

Persediaan Akhir Barang 0 - -

F.024-P1-08/09 Hak Cipta pada Depdiknas SPK-12/13

 PT JAYA ABADI
ONLINE SALES BOOK ACC

Month : December 2022

NO DATE EVIDENCE NUMBER NAME ADDRESS MERCHANT SUB TOTAL PPN SHIPPING TOTAL KET

TOTAL Rp - Rp - Rp - Rp -

KET : Pack : Barang sedang dipacking

Send : Barang sedang dikirim ke pembeli
Accept : Barang sudah diterima pembeli dan uang bisa dicairkan
 PT JAYA ABADI
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Month : December 2022

DEBITOR : Toko Muda NO. : C01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp 13,736,250
2022

DEBITOR : Toko Elektro NO. : C02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp 15,096,000
2022

DEBITOR : Toko Cahaya NO. : C03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp -
2022

F.024-P1-08/09Hak Cipta pada Depdiknas Mengelola Buku BesarKunci Jawaban Halaman 2

 PT JAYA ABADI
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Month : December 2022

DEBITOR : PT MASPION NO. : S01

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp 15,262,500
2022

DEBITOR : PT PANASONIC NO. : S02

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp 10,822,500
2022

DEBITOR : PT COSMOS NO. : S03

BALANCE
DATE DESCRIPTION P/R DEBIT CREDIT
DEBIT CREDIT
Dec 1 Beginning Balance Rp -
2022

F.024-P1-08/09Hak Cipta pada Depdiknas Mengelola Buku BesarKunci Jawaban Halaman 2