Perusahaan Sejahtera

General Journal
Sep-21

Date Descrition P/R Debit Credit

Sept 1 Cash Rp 450,000,000.00 1
2021 Yusuf's Capital Rp 450,000,000.00 4
4 Equipment Rp 24,000,000.00
Supplies Rp 2,250,000.00
Cash Rp 15,000,000.00
A/P Rp 11,250,000.00
6 Prepaid Rent Rp 15,000,000.00
Cash Rp 15,000,000.00
8 Cash Rp 4,000,000.00
A/R Rp 2,500,000.00
Service Revenue Rp 6,500,000.00
12 A/P Rp 2,000,000.00
Cash Rp 2,000,000.00
15 Salaries Exp. Rp 8,250,000.00
Cash Rp 8,250,000.00
17 Cash Rp 12,000,000.00
Service Revenue Rp 12,000,000.00
20 Utilities Exp. Rp 4,200,000.00
Cash Rp 4,200,000.00
22 Office Supplies Rp 2,500,000.00
CASH Rp 2,500,000.00
23 CASH Rp 2,500,000.00
A/R Rp 2,500,000.00
27 A/P Rp 11,250,000.00
CASH Rp 11,250,000.00
27 YUSUF'S PRIVE Rp 9,000,000.00
CASH Rp 9,000,000.00
29 A/R Rp 3,600,000.00
SERVICE REVENUE Rp 3,600,000.00
30 CASH Rp 6,500,000.00
Service Revenue Rp 6,500,000.00
TOTAL Rp 559,550,000.00 Rp 559,550,000.00
 ASET LIABILITY
Cash Equipment Supplies A/R A/P
Rp 450,000,000.00
-Rp 15,000,000.00 Rp 24,000,000.00 Rp 2,250,000.00 Rp 11,200,000.00
Rp 435,000,000.00 Rp 24,000,000.00 Rp 2,250,000.00 Rp - Rp 11,200,000.00
EQUITY

Rp 450,000,000.00

Rp 450,000,000.00
 PERUSAHAAN AMANAH
GENERAL JOURNAL
Sep-20
Date Descrition P/R Debit
SEPT 1 CASH 1.1 Rp 10,000,000.00
2020 NAQEEB'S CAPITAL 3.1
2 EQUIPMENT 1.2 Rp 2,000,000.00
SUPPLIES 1.3 Rp 750,000.00
CASH 1.1
5 OFFICE RENT Rp 3,000,000.00
CASH
6 CASH Rp 800,000.00
SERVICE REVENUE
10 CASH Rp 4,000,000.00
UNEARNED REVENUE
15 SALARIES EXPENSE Rp 150,000.00
CASH
17 A/P Rp 1,500,000.00
CASH
20 TELEPHONE EXPENSE Rp 20,000.00
CASH
22 OFFICE SUPPLIES Rp 150,000.00
A/P
23 OFFICE EQUIPMENT Rp 400,000.00
CASH
NOTES PAYABLE
25 PRIVE Rp 150,000.00
CASH
27 A/R Rp 600,000.00
SERVICE REVENUE
30 CASH Rp 550,000.00
SERVICE REVENUE
TOTAL Rp 24,070,000.00
 AKTIVA PASIVA
ASET LIABILITY
Credit EQUITY

Rp 10,000,000.00 NOMOR KELOMPOK AKUN NAMA AKUN + -

1 ASSET D K
2 LIABILITY K D
Rp 2,750,000.00 3 EQUITY K D
4 REVENUE D K
Rp 3,000,000.00 5 EXPENSE K D

Rp 800,000.00 D K
2 EQUIPMENT 200,000
Rp 4,000,000.00 A/P 200,000

Rp 150,000.00 4 A/P 200,000

CASH 200,000
Rp 1,500,000.00

Rp 20,000.00

Rp 150,000.00

Rp 160,000.00
Rp 240,000.00

Rp 150,000.00

Rp 600,000.00

Rp 550,000.00
Rp 24,070,000.00