PERUSAHAAN

JASA
Amaliah anis
Elpin Nurfalah
Farrah Amelia Putri
Indah Yani
T. Melva Cahyani
TRANSAKSI
Mr. Tatang Hadi opened a tourism guide service business "Mina Bahari" in the month of
September 2011. During September 2011 the following transactions were carried out:
1 Sept Mina Bahari received capital in the form of cash Rp 20,890,000 and equipment Rp
34,810,000
4 sept Purchased equipment on credit Rp 3,050,000
5 sept Purchased consumables in cash IDR 1,820,000
10 September Received revenue for services rendered RP 20,000,000
11 sept Paid rent for month September 2011 Rp 13,790,000
14 sep Paid utility expense of IDR 10,050,000
15 sep Received revenue for services that have not been performed amounting to Rp 4,800,000

19 September Completed the guide service but have not received a payment of IDR 21.900.000
22 sep Mr. Tatang took company money for personal use IDR 2,500,000
23 sep Received revenue for services rendered Rp 29,550,000
25 sept Paid other expenses of Rp 2,260,000
27 sept Paid employee salaries Rp 38,210,000

At the end of September the data adjusts as follows:

a. The remaining consumables as of September 33 are IDR 300,000
b. Revenue received but not billed as of September 30 Rp 2,310,000
c. Equipment depreciation is estimated at IDR 1,500,000
d. Unpaid salaries accrued as of September 30, Rp 475,000
e. The balance of unearned income reflects the advance received on September 1 for services
rendered. Services provided between the 1st to the 30th of September are only Rp.
1,000,000
 NO TANGGAL URAIAN DEBET KREDIT

1 01-Sep cash Rp 20.890.000,00

  equipment Rp 34.810.000,00
  Capital Rp 55.700.000,00
ket: setoran modal awal
2 04-Sep Equipment Rp 3.050.000,00
  Account Payable Rp 3.050.000,00
ket: pembelian peralatan kredit
3 05-Sep Comsumables Rp 1.820.000,00
  Cash Rp 1.820.000,00
ket: pembelian bahan habis pakai
4 10-Sep Cash Rp 20.000.000,00
  Services Revenue Rp 20.000.000,00
ket: diterima pendapatan jasa guide
5 11-Sep Rent Expense Rp 13.790.000,00
  Cash Rp 13.790.000,00
ket: beban sewa bulan sept 2011
6 14-Sep utility load Rp 10.050.000,00
  Cash Rp 10.050.000,00
ket: membayar beban utilitas
7 15-Sep Cash Rp 4.800.000,00
  Prepaid Income Rp 4.800.000,00
ket: pendapatan atas jasa belum dilakukan
8 19-Sep Account Receivable Rp 21.900.000,00
  Service Revenue Rp 21.900.000,00
ket: jasa yang sudah dilakukan belum dibayar
9 22-Sep Private Rp 2.500.000,00
  Cash Rp 2.500.000,00
ket: pengambilan untuk keperluan pribadi
10 23-Sep Cash Rp 29.550.000,00
  Service revenue Rp 29.550.000,00
ket: diterima pendapatan jasa guide
11 25-Sep Others Load Rp 2.260.000,00
  Cash Rp 2.260.000,00
ket: dibayar beban lain lain
12 27-Sep Salary Expense Rp 38.210.000,00
  Cash Rp 38.210.000,00
ket: dibayar beban gaji
  Total Rp 203.630.000,00 Rp 203.630.000,00
BUKU BESAR
Akun kas

Tgl Uraian Ref Debet Kredit Saldo

Post
Debet Kredit

01-Sep Initial Capital JU1 Rp 20.890.000   Rp 20.890.000  

03-Sep Consumables JU3   Rp 1.820.000,00 Rp 19.070.000  

10-Sep Service Revenue JU4 Rp 20.000.000,00   Rp 39.070.000  

11-Sep Rent Expense JU5   Rp 13.790.000,00 Rp 25.280.000  

14-Sep Utility Load JU6   Rp 10.050.000,00 Rp 15.230.000  

15-Sep Service Revenue JU7 Rp 4.800.000,00   Rp 20.030.000  

22-Sep Private JU9   Rp 2.500.000,00 Rp 17.530.000  

23-Sep Service Revenue JU10 Rp 29.550.000,00   Rp 47.080.000  

25-Sep Others Expense JU11   Rp 2.260.000,00 Rp 44.820.000  

27-Sep Salary Expense JU12   Rp 38.210.000,00 Rp 6.610.000  

Akun: piutang usaha
Aa
Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

19-Sep Pendapatan Jasa JU8 Rp 21.900.000,00   Rp 21.900.000  

             

Akun : bahan Habis Pakai

Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

05-Sep Pembelian JU3 Rp 1.820.000,00   Rp 1.820.000  

             

Akun : Peralatan
Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

01-Sep Modal Awal JU1 Rp 34.810.000   Rp 34.810.000  

04-Sep Pembelian JU4 Rp 3.050.000,00   Rp 37.860.000  

Account Receivable
Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

04-Sep Pemb. Peralatan JU3   Rp 3.050.000,00   Rp 3.050.000

             

Unearned income account

Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

15-Sep Service Revenue JU7   Rp 4.800.000,00   Rp 4.800.000

             

Capital account
Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

01-Sep Initial Capital JU1   Rp 55.700.000   Rp 55.700.000

             
 Private Account
Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

22-Sep Private JU9 Rp 2.500.000,00   Rp 2.500.000  

             

Service Income Account

Tgl Uraian Ref Debet Kredit Saldo
Post Debet Kredit

10-Sep Service Revenue JU4   Rp 20.000.000,00   Rp 20.000.000

19-Sep Service Revenue JU8   Rp 21.900.000,00   Rp 41.900.000

23-Sep Service Revenue JU10   Rp 29.550.000,00   Rp 71.450.000

Rental Expense Account

Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

11-Sep Rent Expense JU5 Rp 13.790.000,00   Rp 13.790.000  

             
 Utility Expense Account
Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

14-Sep Utility Expene JU6 Rp 10.050.000,00   Rp 10.050.000  

             

Salary Expense Account

Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

27-Sep Salary Expense JU12 Rp 38.210.000,00   Rp 38.210.000  

             

Others Expense Account

Tgl Uraian Ref Debet Kredit Saldo
Post
Debet Kredit

25-Sep Others expense JU11 Rp 2.260.000,00   Rp 2.260.000  

             
 Trial Balance Before Adjusting Entries

NO Akun Nama Akun Debet Kredit

101 Cash Rp 6.610.000  

102 Receivable Rp 21.900.000  
103 Consumables Rp 1.820.000  
104 Equipment Rp 37.860.000  
201 Payable   Rp 3.050.000
202 Prepaid Income   Rp 4.800.000
301 Capital   Rp 55.700.000
302 Private Rp 2.500.000  
401 Service Revenue   Rp 71.450.000
501 Rent expense Rp 13.790.000  
502 Utility Expense Rp 10.050.000  
503 Salary Expense Rp 38.210.000  
504 Others Expense Rp 2.260.000  
Total Rp 135.000.000 Rp 135.000.000
 Adjusting Journal Etry

NO TGL URAIAN DEBET KREDIT

1 30-Sep Beban Bahan Habis Pakai Rp 1,520,000.00  

   
Consumables Load  
Rp 1,520,000.00

   
ket: bahan habis pakai bulan sept    

2 30-Sep Account receivable Rp 2,310,000.00  

   
Service revenue  
Rp 2,310,000.00

   
ket: pendapatan yang belum ditagih    

3 30-Sep Depreciation expense Rp 1,500,000.00  

   
Acc. Dep. equipment  
Rp 1,500,000.00

   
ket: beban penyusutan peralatan    

4 30-Sep Salary expense Rp 475,000.00  

   
Salary Payable  
Rp 475,000.00
   
ket: beban gaji yang belum dibayar    

5 30-Sep Prepaid income Rp 1,000,000.00  

   
Serevice revenue  
Rp 1,000,000.00

   
ket: pendapatan yang terealisasi    

Total Rp 6,805,000.00 Rp 6,805,000.00

Neraca Lajur

No Akun Neraca Saldo AJP Neraca Saldo Stlh AJP Lap Laba Rugi Lap Posisi Keuangan
Akun
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit

101 cash 6,610,000       6,610,000       6,610,000  

102 Paccount receivable 21,900,000   2,310,000   24,210,000       24,210,000  

103 consumables 1,820,000     1,520,000 300,000       300,000  

104 equipment 37,860,000       37,860,000       37,860,000  

105 Acc. Dep. equipment       1,500,000   1,500,000       1,500,000

201 Account payable   3,050,000       3,050,000       3,050,000

202 Prepaid income   4,800,000 1,000,000     3,800,000       3,800,000

203 Salary payable   -   475,000   475,000       475,000

301 capital   55,700,000       55,700,000       55,700,000

302 Prive 2,500,000       2,500,000       2,500,000  

401 Service revenue   71,450,000   3,310,000   74,760,000   74,760,000    

501 Rent expense 13,790,000       13,790,000   13,790,000      

502 Utility expense 10,050,000       10,050,000   10,050,000      

503 Salary expense 38,210,000   475,000   38,685,000   38,685,000      

504 Other expense 2,260,000       2,260,000   2,260,000      

505 Consumables load -   1,520,000   1,520,000   1,520,000      

506 Depreciation equipment expense -   1,500,000   1,500,000   1,500,000      

    135,000,000 135,000,000 6,805,000 6,805,000 139,285,000 139,285,000 67,805,000 74,760,000 71,480,000 64,525,000

  Laba             6,955,000     6,955,000

                74,760,000 74,760,000 71,480,000 71,480,000

Thank you