Nomor 1
kas
110
Akun
Post.
Ref.
Dr.
Cr.
Dr.
Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
20
20
20
20
20
20
20
20
20
21
21
21
21
21
21
21
.............
.............
.............
8,900
27,200
.............
.............
6,860
.............
.............
.............
17,600
.............
.............
.............
23,177
.............
.............
2,400
500
.............
.............
21,168
2,600
.............
11,800
9,000
1,100
.............
1,200
12,400
800
.............
17,721
21,200
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
24,248
tgl
2010
Mar. 1
1
4
7
10
13
15
16
19
19
21
21
26
28
29
30
31
Saldo
Piutang Usaha
2010
Mar. 1
6
7
14
16
20
21
21
30
30
Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
Cr.
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
112
20
20
20
20
21
21
21
21
21
.............
8,500
.............
.............
.............
22,300
1,100
.............
18,750
.............
.............
.............
8,900
1,500
7,000
.............
.............
17,600
.............
23,400
51,300
.............
.............
.............
.............
.............
.............
.............
.............
43,550
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
Dr.
Cr.
Dr.
Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
..................................
Penyesuaian............
20
20
20
20
20
20
20
21
21
21
21
21
21
22
.............
21,600
500
.............
.............
.............
900
11,800
.............
19,900
.............
700
.............
.............
.............
.............
.............
.............
5,000
16,000
432
.............
.............
13,200
.............
2,000
.............
11,250
179
12,000
200,800
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
208,139
196,139
Tgl
2010
Mar. 1
3
4
6
10
13
14
19
20
21
24
26
30
31
31
115
Post.
Ref.
Saldo
Saldo........................
Penyesuaian............
Saldo........................
..................................
Penyesuaian............
22
.............
.............
.............
1,875
5,600
3,725
Saldo........................
.............
.............
117
21
22
.............
800
.............
.............
.............
3,100
3,800
4,600
1,500
Peralatan toko
2010
Mar. 1
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
.............
116
Persediaan toko
2010
Mar. 1
29
31
Cr.
.............
.............
.............
123
.............
.............
156,500
.............
Dr.
Cr.
Dr.
Cr.
Saldo........................
Penyesuaian............
22
.............
.............
.............
9,500
.............
.............
18,900
28,400
Tgl
2010
Mar. 1
31
124
Post.
Ref.
Saldo
Utang Usaha
2010
Mar. 1
3
13
19
21
24
31
Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
210
20
20
20
21
21
21
.............
.............
21,600
9,000
.............
2,000
17,900
.............
21,600
.............
.............
19,900
.............
.............
.............
.............
.............
.............
.............
.............
.............
Utang Gaji
2010
Mar. 31
Penyesuaian............
32,200
.............
.............
.............
.............
.............
23,200
211
22
.............
2,000
.............
2,000
310
2009
Apr. 1
Saldo........................
.............
.............
.............
185,100
2010
Mar. 31
31
Penutupan...............
Penutupan...............
23
23
.............
45,000
231,962
.............
.............
.............
.............
372,062
Saldo........................
Penutupan...............
(Penutupan)
311
23
.............
.............
.............
45,000
45,000
.............
Soal komp. 2
Selanjutnya
2010
Mar. 31
31
31
312
Akun
Post.
Ref.
Penutupan...............
Penutupan...............
Penutupan...............
23
23
23
Saldo
Dr.
Cr.
............. 1,150,450
918,488
.............
231,962
.............
Dr.
.............
.............
Penjualan
2010
Mar. 1
6
10
20
30
31
Saldo........................
..................................
..................................
..................................
..................................
Penutupan...............
20
20
21
21
23
.............
.............
.............
.............
.............
1,150,450
.............
8,500
27,200
22,300
18,750
.............
............. 1,073,700
.............
.............
.............
.............
.............
.............
............. 1,150,450
Saldo........................
..................................
..................................
Penutupan...............
411
20
21
23
.............
1,500
1,200
.............
.............
.............
.............
33,600
30,900
.............
33,600
Diskon Penjualan
2010
Mar. 1
16
30
31
.............
.............
410
Cr.
Saldo........................
..................................
..................................
Penutupan...............
.............
.............
.............
412
20
21
23
.............
140
223
.............
.............
.............
.............
20,163
19,800
.............
20,163
.............
.............
.............
Dr.
Cr.
Dr.
Saldo........................
..................................
..................................
..................................
..................................
..................................
..................................
Penyesuaian............
Penutupan...............
20
20
20
21
21
21
22
23
.............
5,000
16,000
.............
13,200
.............
11,250
12,000
.............
.............
.............
.............
900
.............
700
.............
.............
596,850
541,000
.............
.............
.............
.............
.............
584,850
596,850
Tgl
2010
Mar. 1
6
10
14
20
26
30
31
31
510
Post.
Ref.
Saldo
Saldo........................
..................................
Penyesuaian............
Penutupan...............
Saldo........................
..................................
Penutupan...............
21
22
23
.............
7,600
1,200
.............
.............
.............
.............
120,400
111,600
119,200
120,400
Penyesuaian............
Penutupan...............
20
23
.............
2,600
.............
.............
.............
29,600
27,000
29,600
Penyesuaian............
Penutupan...............
.............
.............
522
22
23
9,500
.............
.............
9,500
9,500
.............
.............
.............
521
Beban Penyusutan
2010
Mar. 31
31
.............
.............
.............
.............
.............
.............
.............
.............
520
Beban Iklan
2010
Mar. 1
15
31
Cr.
.............
523
22
23
3,100
.............
.............
3,100
3,100
.............
Dr.
Cr.
Saldo........................
Penutupan...............
23
.............
.............
.............
4,200
Tgl
2010
Mar. 1
31
529
Post.
Ref.
Saldo
Dr.
4,200
Saldo........................
..................................
Penyesuaian............
Penutupan...............
Saldo........................
..................................
Penutupan...............
21
22
23
.............
4,800
800
.............
.............
.............
.............
66,300
60,700
65,500
66,300
Penyesuaian............
Penutupan...............
20
23
.............
2,400
.............
.............
.............
30,300
27,900
30,300
Saldo........................
Penutupan...............
.............
.............
532
22
23
1,875
.............
.............
1,875
1,875
.............
.............
.............
531
Beban Asuransi
2010
Mar. 31
31
.............
530
Beban Sewa
2010
Mar. 1
1
31
Cr.
.............
539
23
.............
.............
.............
2,600
2,600
.............
2010
Mar.
Deskripsi
1
3
4
6
6
7
10
10
13
14
14
15
16
19
19
Post.
Ref.
Debit
Beban Sewa..............................................
Kas........................................................
531
110
2,400
Persediaan................................................
Utang UsahaHerman. .....................
115
210
21,600
Persediaan................................................
Kas........................................................
115
110
500
112
410
8,500
510
115
5,000
Kas.............................................................
Piutang UsahaFarah ......................
110
112
8,900
Kas.............................................................
Penjualan.............................................
110
410
27,200
510
115
16,000
210
110
115
21,600
411
112
1,500
Persediaan................................................
Harga Pokok Penjualan......................
115
510
900
Beban Iklan...............................................
Kas........................................................
521
110
2,600
Kas.............................................................
Diskon Penjualan.....................................
Piutang UsahaHandoko .................
110
412
112
6,860
140
Persediaan................................................
Kas........................................................
115
110
11,800
210
9,000
9,000
Kredit
2,400
21,600
500
8,500
5,000
8,900
27,200
16,000
21,168
432
1,500
900
2,600
7,000
11,800
Tgl
JURNAL
Deskripsi
2010
Mar. 20
20
21
21
21
24
26
26
28
29
30
30
30
31
Post.
Ref.
112
410
510
115
112
110
110
112
115
210
210
115
411
110
115
510
520
530
110
117
110
112
410
510
115
110
412
112
210
110
115
Debit
Kredit
22,300
22,300
13,200
13,200
1,100
1,100
17,600
17,600
19,900
19,900
2,000
2,000
1,200
1,200
700
700
7,600
4,800
12,400
800
800
18,750
18,750
11,250
11,250
23,177
223
23,400
17,900
17,721
179
Saldo
Kredit
24,248
43,550
208,139
5,600
4,600
156,500
18,900
23,200
185,100
45,000
1,150,450
33,600
20,163
584,850
119,200
29,600
4,200
65,500
30,300
2,600
1,377,650
1,377,650
JURNAL
Tgl
Deskripsi
PAGE 22
Post.
Ref.
Debit
Kredit
31
31
31
31
510
115
12,000
Beban Asuransi........................................
Asuransi Dibayar di muka..................
Berakhirnya Asuransi
532
116
1,875
12,000
1,875
3,100
Beban Penyusutan...................................
Akum. Penyu.Peralatan Toko.........
Penyusutan Peralatan Toko.
522
124
9,500
520
530
211
1,200
800
3,100
9,500
2,000
Saldo
Kredit
24,248
43,550
196,139
3,725
1,500
156,500
28,400
23,200
2,000
185,100
45,000
1,150,450
33,600
20,163
596,850
120,400
29,600
9,500
3,100
4,200
66,300
30,300
1,875
2,600
1,389,150
1,389,150
$1,150,450
$ 33,600
20,163
53,763
$1,096,687
596,850
$ 499,837
$120,400
29,600
9,500
3,100
4,200
$ 166,800
$ 66,300
30,300
1,875
2,600
101,075
267,875
$ 231,962
WASERBA UTAMA
Laporan Ekuitas Pemilik
Untuk Tahun Yang Berakhir 31 Maret 2010
Eka Tamara, Modal, April 1, 2009......................................
Laba bersih Tahun Berjalan...............................................
Kurang Prive........................................................................
Kenaikan Modal Pemilik......................................................
Eka Tamara, Modal, 31 Maret 2010....................................
$185,100
$231,962
45,000
186,962
$372,062
$ 24,248
43,550
196,139
3,725
1,500
$269,162
$156,500
28,400
128,100
$397,262
$ 23,200
2,000
$ 25,200
372,062
$397,262
Deskripsi
PAGE 23
Post.
Ref.
Debit
Kredit
Penutupan Entries
2010
Mar. 31
31
31
31
Penjualan...................................................
Ikhtisar Laba Rugi...............................
410
312
1,150,450
312
411
412
510
520
521
522
523
529
530
531
532
539
918,488
312
310
231,962
310
311
45,000
1,150,450
33,600
20,163
596,850
120,400
29,600
9,500
3,100
4,200
66,300
30,300
1,875
2,600
231,962
45,000
Saldo
Kredit
43,550
196,139
3,725
1,500
156,500
425,662
28,400
23,200
2,000
372,062
425,662
Soal komp. 2
NOMOR 5
Jawaban ini Cuma bisa dibuat jika kertas kerja digunakan.
A
WASERBA UTAMA
Kertas Kerja
Untuk Tahun Yang Berakhir 31 Maret 2010
Judul Akun
Kas
Daftar saldo
belum
disesuaikan
Dr.
Cr.
24,248
Piutang Usaha
43,550
Persediaan
208,13
9
5,600
Persediaan Toko
4,600
Peralatan Toko
7
8
Akum.Penyu.Peralatan
Toko
Utang Usaha
Utang Gaji
Penjualan
Penyesuaian
Dr.
Cr.
(a)
12,00
0
(b)
1,87
5
(c)
3,100
156,50
0
18,90
0
23,20
0
Daftar Saldo
disesuaikan
Dr.
24,24
8
43,550
196,13
9
3,725
3,725
1,500
1,500
156,5
00
156,5
00
(e)
2,00
0
185,1
00
45,000
20,163
Cr.
1
2
3
28,40
0
23,20
0
2,000
185,1
00
185,1
00
45,00
0
1,150,
450
33,60
0
20,16
Cr.
28,40
0
23,20
0
2,000
45,00
0
1,150,
450
33,600
Dr.
Neraca
Dr.
24,24
8
43,55
0
196,1
39
(d)
9,500
Cr.
Laba Rugi
1,150,
450
33,60
0
20,16
8
9
1
1
1
1
584,85
0
119,20
0
Beban Iklan
29,600
Beban Penyusutan
65,500
Beban Sewa
30,300
Beban Asuransi
2
2
2
Laba bersih
(a)
12,0
00
(e)
1,20
0
(d)
9,50
0
(c)
3,10
0
4,200
(e)
800
(b)
1,875
2,
600
1,377,
650
1,377,
650
28,4
75
28,4
75
3
596,8
50
3
596,8
50
120,4
00
120,4
00
29,60
0
9,500
29,60
0
9,500
3,100
3,100
4,200
4,200
66,30
0
30,30
0
1,875
66,30
0
30,30
0
1,875
2,
600
1,389,
150
2
,600
918,4
88
231,
962
1,150,
450
1,389,
150
2
2
1,150,
450
1,150,
450
470,6
62
470,6
62
238,7
00
231,9
62
470,6
62
2
2
2