MAKALAH LAPORAN KEUANGAN

PRIMA FITNESS CENTRE

PER BULAN DESEMBER 2013

Disusun untuk memenuhi tugas mata kuliah Pengantar Akuntansi

Disusun oleh :
Annisa Amelia (135111037)
Ariska Trisnandari (135111040)
Rizky Soplanit R (135111059)
Silviani Inayati N (135111061)
Syara Pauzah (135111062)

PROGRAM STUDI D3 AKUNTANSI

JURUSAN AKUNTANSI
POLITEKNIK NEGERI BANDUNG
2014

Kata Pengantar

Penulis memanjatkan puji dan syukur ke hadirat Tuhan Yang Maha Esa yang telah
melimpahkan rahmat dan hidayah-Nya kepada penulis, sehingga makalah ini

dapat

terseelesaikan untuk memenuhi tugas Pengantar Akuntansi .

Karya tulis ini merupakan hasil pengumpulan informasi dan data laporan keuangan
perusahaan jasa tempat kebugaran Prima selama 1 bulan.
Kami selaku penulis meminta maaf atas hasil pembuatan karya tulis ini, karena di mata
pembaca mungkin karya tulis ini memiliki berbagai kekurangan dan kesalahan . Oleh karena
itu, kritik dan sarannya sangat kami harapkan untuk penyempurnaan karya tulis ini lebih lanjut.
Akhir kata, penulis mengucapkan terima kasih kepada berbagai pihak yang telah
membantu dalam penyelesaian karya tulis ini . Semoga karya tulis ini bermanfaat bagi
semuanya . Amin

Bandung,

Januari 2014

Penulis

Daftar Isi

BAB 1

PENDAHULUAN
1.1 Latar belakang
Alasan kami memilih tempat kebugaran sebagai objek yang dijadikan bahan penelitian
karena setelah kami melakukan survey ke beberapa perusahaan jasa terjadi penolakan
dengan berbagai macam alasan dan hanya tempat kebugaran ini saja yang bersedia unntuk
dijadikan bahan penelitian kelompok kami.
1.2 Tujuan Penulisan
Tujuan kelompo kami melakukan penelitian ini adalah untuk mengetahui laporan keuangan
perusahaan jasa seama sebulan penuh untuk dijadikan bahan pembelajaran mata kuliah
pengantar akuntansi.
1.3 Identifikasi Masalah
Bagaimana menyusun laporan keuangan perusahaan jasa selama 1 bulan
Bagaimana mendsekripsikan hasil laporan keuangan perusahaan jasa selama 1 bulan

BAB II
PEMBAHASAN

2.1 Pengenalan Perusahaan

2.1.1 Pengertian Perusahaan Jasa
Perusahaan jasa adalah perusahaan yang didirikan seseorang atau sekelompok orang
yang kegiatan utama/pokok bergerak dalam bidang pelayanan jasa atau menjual jasa.
Kelebihan perusahaan jasa:
1. Tidak perlu tempat untuk memajang barang
2. Tidak diperlukan tempat untuk menyimpan barang (gudang)
3. Tidak perlu alat angkut untuk mengirim barang pada konsumen
Kekurangan perusahaan jasa:
1. Kualitas jasa dapat diketahui setelah konsumen membeli jasa
2. Jasa yang sudah dibeli tidak dapat dikembalikan (diretur)
Dari pengertian di atas, perusahaan jasa memiliki ciri-ciri sebagai berikut.
a. Produk yang ditawarkan berupa benda tidak berwujud (jasa). Jasa merupakan
sesuatu yang tidak bisa dilihat, tetapi manfaatnya bisa dirasakan.
b. Perusahaan dan konsumen kesulitan untuk mengukur tingkat harga jasa. Tingkat
harga merupakan sesuatu yang bersifat tidak mutlak karena mahal atau tidaknya
harga yang ditetapkan perusahaan tergantung tingkat kepuasan konsumen.
c. Produk yang ditawarkan tidak bisa disimpan dalam bentuk persediaan. Artinya,
jasa tidak bisa disimpan, dijual kembali kepada orang lain, atau dikembalikan
kepada perusahaan tempat konsumen membeli jasa.
2.1.2 Profil Perusahaan
Pusat kebugaran Prima didirikan sekitar tahun 1981 oleh Rekky Ridwan Soplanit
beserta keluarga. Pusat kebugaran ini terletak di Jl.Ciliwung No. 120 Padalarang.
Pusat kebugaran ini menawarkan berbagai fasilitas untuk menjaga kesehatan dan
kebugaran para anggotanya. Berbagai fasilitas yang disedikan di pusat kebugaran ini
adalah air walker, butterfly gym, single handle gym, leg press, chin up, cable cross,
bench press. Keanggotaan gym ini tersedia untuk member yang akan mendaftar
bulanan maupu harian. Member bulanan hanya berlaku untuk bulan itu saja.

2.2 Laporan Keeuangan

2.2.1 Pengertian Laporan Keuangan
Laporan keuangan adalah catatan informasi keuangan suatu perusahaan pada
suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja
perusahaan tersebut. Laporan keuangan adalah bagian dari proses pelaporan
keuangan. Laporan keuangan yang lengkap biasanya meliputi :

Neraca

Laporan laba rugi

Laporan perubahan ekuitas

Laporan perubahan posisi keuangan yang dapat disajikan berupa laporan arus
kas atau laporan arus dana

Catatan dan laporan lain serta materi penjelasan yang merupakan bagian integral
dari laporan keuangan

Unsur yang berkaitan secara langsung dengan pengukuran posisi keuangan

adalah aset, kewajiban,dan ekuitas.

Sedangkan

unsur

yang

berkaitan

dengan

pengukuran kinereja dalam laporan laba rugi adalah penghasilan dan beban. Laporan
posisi keuangan biasanya mencerminkan berbagai unsur laporan laba rugi dan
perubahan dalam berbagai unsur neraca.

BAB III
LAPORAN KEUANGAN

3.1 Laporan Keuangan Prima Fitness Centre Per desember 2013

3.1.1 Trial Balance of Novemver
PRIMA FITNESS CENTRE
TRIAL BALANCE
FOR THE MONTH ENDED NOVEMBER 30, 2013
ACC.
NUMB
ER

ACCOUNT NAME

101

Cash

102

Supplies

121

Equipment

122

Accumulated Depreciation of
Equipment

202

Account Payable

211

Notes Payable

301

Rekky, Capital
TOTAL

DEBIT

CREDIT

Rp
7.200.000,00
Rp
10.000,00
Rp
100.000.000,00

Rp
107.210.000,00

Rp
28.000.000,00
Rp
7.200.000,00
Rp
5.616.000,00
Rp
66.394.000,00
Rp
107.210.000,0
0

3.1.2 General Journal

PRIMA FITNESS CENTRE
GENERAL JOURNAL
DECEMBER 2013
DA
TE

ACCOUNT NAME
Supplies

R
EF

DEBIT
Rp
50.000,00

Rp
50.000,00

Cash
Note Payable
1

Rp
312.000,00
Rp
312.000,00

Cash
Account Payable
1

Rp
400.000,00

Cash

Unearned
Revenue

2
Other Income
Utilities Expense
2

Rp
120.000,00

Rp
35.000,00

Receipt from
suplement on
cash
(@5000x7)

Rp
400.000,00
Rp
210.000,00

Cash
Fees Earned

Unearned
Revenue

Payment to
bank on
account

Receipt from
monthly
member
(@4x30.000)

Rp
400.000,00

Cash

Purchase oil
for
equipment

Rp
400.000,00

Rp
35.000,00

Cash

DESCRIPTIO
N

Payment
equipment to
store on
account

Rp
120.000,00

Cash
2

CREDIT

Rp
30.000,00
Rp
180.000,00

Paid
electricity
and water
expense
Receipt from
new member
(Registration
@5000x6 &
monthly
member
@30.000x6)

Rp
300.000,00

Cash
2

Rp
300.000,00

Fees Earned
Rp
85.000,00

Cash
3

Unearned
Revenue
Rp
140.000,00

Cash
3

Rp
85.000,00

Unearned
Revenue

3
Fees Earned

3
Other Income

Rp
50.000,00

Receipt from
suplement on
cash
(@5000x10)

Rp
60.000,00

Receipt from
monthly
member
(@2x30.000)

Rp
60.000,00

Cash
Unearned
Revenue

Rp
70.000,00

Cash
4

Rp
5.000,00

Receipt from
daily
customer
(@5000x1)

Rp
50.000,00

Cash

Rp
120.000,00
Rp
5.000,00

Cash

Rp
10.000,00

Fees Earned
Unearned
Revenue

Rp
60.000,00
Rp
30.000,00

Cash
5
Fees Earned

Receipt from
monthly
member
(@2x30.000
+ @1x25000,
less 5000)
Receipt from
new member
(Registration
@5000x4 &
monthly
member
@30.000x4)

Rp
20.000,00

Fees Earned

Receipt from
daily
customer
(@5000x60)

Rp
30.000,00

Receipt from
new member
(Registration
@5000x2 &
monthly
member
@30.000x2)

Receipt from
daily
customer
(@5000x6)

Rp
55.000,00

Cash
5
Other Income

Unearned
Revenue

7
Other Income

Unearned
Revenue

9
Fees Earned

Rp
50.000,00

Receipt from
suplement on
cash
(@5000x10)

Rp
60.000,00

Receipt from
monthly
member
(@2x30.000)

Rp
20.000,00

Receipt from
daily
customer
(@5000x4)

Rp
120.000,00

Cash
Unearned
Revenue

Rp
50.000,00

Cash
9
Other Income

Rp
60.000,00

Cash
Unearned
Revenue

Rp
20.000,00

Cash
10
Fees Earned
Cash

Rp
120.000,00

Receipt from
monthly
member
(@4x30.000)

Rp
15.000,00

Cash

10

Rp
15.000,00

Receipt from
daily
customer
(@5000x3)

Rp
60.000,00

Fees Earned

10

Rp
5.000,00

Receipt from
monthly
member
(@30000x2)
And receipt
lack in
December 3,
2013 (5000)

Rp
65.000,00

Cash

Rp
35.000,00

Receipt from
suplement on
cash
(@5000x7)

Rp
35.000,00

Cash

Rp
60.000,00

Receipt from
monthly
member
(@2x30.000)

Rp
60.000,00

Cash
5

Rp
55.000,00

Receipt from
suplement on
cash
(@5000x11)

Rp
35.000,00

Receipt from
suplement on

Other Income

Unearned
Revenue

11
Other Income

Rp
35.000,00

Receipt from
suplement on
cash
(@5000x7)

Rp
35.000,00

Cash

Rp
30.000,00

Receipt from
new member
(Registration
@5000x1 &
monthly
member
@30.000x1)

Rp
10.000,00

Receipt from
daily
customer
(@5000x2)

Rp
5.000,00

Fees Earned
Unearned
Revenue
Rp
10.000,00

Cash
11
Fees Earned

Rp
70.000,00

Cash
12

Rp
30.000,00

Receipt from
monthly
member
(@1x30.000)

Rp
35.000,00

Cash

11

cash
(@5000x7)

Rp
30.000,00

Cash
11

Rp
35.000,00

Rp
60.000,00

Receipt from
new member
(Registration
@5000x2 &
monthly
member
@30.000x2)

Rp
30.000,00

Receipt from
daily
customer
(@5000x6)

Rp
10.000,00

Fees Earned
Unearned
Revenue
Rp
30.000,00

Cash
12
Fees Earned

Rp
35.000,00

Cash
12

Rp
35.000,00

Other Income
12

Cash

Rp
120.000,00

Receipt from
suplement on
cash
(@5000x7)

Receipt from
monthly

Unearned
Revenue

Unearned
Revenue

14
Other Income
Withdraw
15

Rp
200.000,00
Rp
65.000,00

Cash
16
Other Income

Unearned
Revenue

Rp
65.000,00

Rp
120.000,00

Receipt from
monthly
member
(@4x30.000)

Rp
105.000,00

Cash

Rp
90.000,00

Receipt from
new member
(Registration
@5000x3 &
monthly
member
@30.000x3)

Rp
10.000,00

Receipt from
daily
customer
(@5000x2)

Rp
90.000,00

Receipt from
monthly
member
(@3x30.000)

Rp
30.000,00

Receipt from
suplement on
cash
(@5000x6)

Rp
15.000,00

Fees Earned
Unearned
Revenue
Rp
10.000,00

Cash
16
Fees Earned

Rp
90.000,00

Cash
Unearned
Revenue

Rp
30.000,00

Cash
17
Other Income

Withdraw by
owners

Receipt from
suplement on
cash
(@5000x13)

Rp
120.000,00

Cash

17

Rp
30.000,00

Receipt from
suplement on
cash
(@5000x6)

Rp
200.000,00

Cash

16

Rp
120.000,00

Receipt from
monthly
member
(@4x30.000)

Rp
30.000,00

Cash

16

member
(@4x30.000)

Rp
120.000,00

Cash
14

Rp
120.000,00

Rp
70.000,00

Cash
17

Unearned
Revenue

Rp
30.000,00

Receipt from
suplement on
cash
(@5000x6)

Rp
20.000,00

Cash
17
Fees Earned

Rp
30.000,00

Cash
18
Other Income

Rp
70.000,00

Cash

Rp
60.000,00

Receipt from
new member
(Registration
@5000x2 &
monthly
member
@30.000x2)

Rp
60.000,00

Receipt from
monthly
member
(@2x30.000)

Rp
15.000,00

Receipt from
suplement on
cash
(@5000x3)

Rp
10.000,00

Fees Earned
Unearned
Revenue
Rp
60.000,00

Cash
19

Rp
20.000,00

Receipt from
daily
customer
(@5000x4)

Rp
10.000,00

Fees Earned

19

Rp
60.000,00

Receipt from
new member
(Registration
@5000x2 &
monthly
member
@30.000x2)

Unearned
Revenue
Rp
15.000,00

Cash
19
Other Income

Rp
20.000,00

Cash
19

Rp
20.000,00

Fees Earned
21

Rp
105.000,00

Cash
Fees Earned

Rp
15.000,00

Receipt from
daily
customer
(@5000x4)

Receipt from
new member
(Registration
@5000x3 &
monthly

Unearned
Revenue

Unearned
Revenue

21
Fees Earned

Rp
60.000,00

Receipt from
suplement on
cash
(@5000x12)

Rp
30.000,00

Receipt from
suplement on
cash
(@5000x6)

Rp
20.000,00

Receipt from
daily
customer
(@5000x4)

Rp
30.000,00

Receipt from
daily
customer
(@5000x6)

Rp
30.000,00

Receipt from
suplement on
cash
(@5000x6)

Rp
60.000,00

Receipt from
monthly
member
(@2x30.000)

Rp
60.000,00

Cash
21
Other Income

Rp
30.000,00

Cash
23
Other Income

Rp
20.000,00

Cash
23
Fees Earned

Rp
30.000,00

Cash
24
Fees Earned

Rp
30.000,00

Cash
24
Other Income

Rp
60.000,00

Cash
Unearned
Revenue

Rp
140.000,00

Cash
24

Rp
30.000,00

Receipt from
daily
customer
(@5000x6)

Rp
30.000,00

Cash

24

Rp
120.000,00

member
@30.000x3)
Receipt from
monthly
member
(@4x30.000)

Rp
120.000,00

Cash
21

Rp
90.000,00

Fees Earned
Unearned
Revenue

Rp
20.000,00
Rp
120.000,00

Receipt from
new member
(Registration
@5000x4 &
monthly
member
@30.000x4)

Rp
60.000,00

Cash
25

Unearned
Revenue
Rp
35.000,00

Cash
25

Rp
60.000,00

Unearned
Revenue

25
Other Income

Rp
60.000,00

Receipt from
suplement on
cash
(@5000x12)

Rp
30.000,00

Receipt from
monthly
member
(@1x30.000)

Rp
90.000,00

Receipt from
monthly
member
(@3x30.000)

Rp
60.000,00

Cash
26
Other Income

Rp
30.000,00

Cash
Unearned
Revenue

Rp
90.000,00

Cash
27

Rp
50.000,00

Receipt from
suplement on
cash
(@5000x10)

Rp
50.000,00

Cash

26

Rp
30.000,00

Receipt from
new member
(Registration
@5000x1 &
monthly
member
@30.000x1)

Rp
5.000,00

Fees Earned

Unearned
Revenue
Rp
60.000,00

Cash
27

Rp
60.000,00

Other Income

Rp
30.000,00

Cash
28

Rp
30.000,00

Other Income
28

Cash

Rp
10.000,00

Receipt from
monthly
member
(@2x30.000)

Receipt from
suplement on
cash
(@5000x12)

Receipt from
suplement on
cash
(@5000x6
Receipt from
daily

Rp
10.000,00

Fees Earned
Wages Expense
30

Rp
1.000.000,00
Rp
1.000.000,00

Cash
Misc Expense
31

Rp
350.000,00
Rp
350.000,00

Cash

TOTAL

Rp
6.602.000,00

Rp
6.602.000,00

3.1.3 General Ledger

PRIMA FITNESS CENTRE
GENERAL LEDGER
PERIOD DECEMBER 2013

customer
(@5000x2)

Paid salaries

"Syukuran"
Prima Fitness
Centre

CASH
DA
TE

101
DESCRIPTI
ON

POST
.
REF.

DEBIT

CREDIT

1 Balance
Rp
50.000
Rp
312.000
Rp
400.000

1 Supplies
1
1
2
2
2

Note
Payable
Account
Payable
Unearned
Revenue
Other
Income
Utilities
Expense

2 Fees Earned
2

Unearned
Revenue

2 Fees Earned
3

Unearned
Revenue

3 Fees Earned
3

Unearned
Revenue

3 Fees Earned
Other
Income
Unearned
4
Revenue
3

4 Fees Earned
4

Unearned
Revenue

5 Fees Earned
Other
Income
Unearned
5
Revenue
Other
7
Income
Unearned
7
Revenue
5

7 Fees Earned
9 Fees Earned

Rp
120.000
Rp
35.000
Rp
400.000
Rp
30.000
Rp
180.000
Rp
300.000
Rp
85.000
Rp
20.000
Rp
120.000
Rp
5.000
Rp
50.000
Rp
60.000
Rp
10.000
Rp
60.000
Rp
30.000
Rp
55.000
Rp
60.000
Rp
35.000
Rp
60.000
Rp
5.000
Rp

BALANCE
DEBIT
Rp
7.200.000
Rp
7.150.000
Rp
6.838.000
Rp
6.438.000
Rp
6.558.000
Rp
6.593.000
Rp
6.193.000
Rp
6.223.000
Rp
6.403.000
Rp
6.703.000
Rp
6.788.000
Rp
6.808.000
Rp
6.928.000
Rp
6.933.000
Rp
6.983.000
Rp
7.043.000
Rp
7.053.000
Rp
7.113.000
Rp
7.143.000
Rp
7.198.000
Rp
7.258.000
Rp
7.293.000
Rp
7.353.000
Rp
7.358.000
Rp

CREDIT

Unearned
9
Revenue
Other
9
Income
Unearned
10
Revenue
10 Fees Earned
Other
Income
Unearned
11
Revenue
Other
11
Income
10

11 Fees Earned
11

Unearned
Revenue

11 Fees Earned
12 Fees Earned
12

Unearned
Revenue

12 Fees Earned
Other
Income
Unearned
12
Revenue
Unearned
14
Revenue
Other
14
Income
12

15.000
Rp
120.000
Rp
50.000
Rp
60.000
Rp
20.000
Rp
35.000
Rp
30.000
Rp
35.000
Rp
5.000
Rp
30.000
Rp
10.000
Rp
10.000
Rp
60.000
Rp
30.000
Rp
35.000
Rp
120.000
Rp
120.000
Rp
30.000
Rp
200.000

15 Withdraw
Other
Income
Unearned
16
Revenue
16

16 Fees Earned
16

Unearned
Revenue

16 Fees Earned
Unearned
Revenue
Other
17
Income
17

17 Fees Earned
17 Unearned

Rp
65.000
Rp
120.000
Rp
15.000
Rp
90.000
Rp
10.000
Rp
90.000
Rp
30.000
Rp
10.000
Rp

7.373.000
Rp
7.493.000
Rp
7.543.000
Rp
7.603.000
Rp
7.623.000
Rp
7.658.000
Rp
7.688.000
Rp
7.723.000
Rp
7.728.000
Rp
7.758.000
Rp
7.768.000
Rp
7.778.000
Rp
7.838.000
Rp
7.868.000
Rp
7.903.000
Rp
8.023.000
Rp
8.143.000
Rp
8.173.000
Rp
7.973.000
Rp
8.038.000
Rp
8.158.000
Rp
8.173.000
Rp
8.263.000
Rp
8.273.000
Rp
8.363.000
Rp
8.393.000
Rp
8.403.000
Rp

Revenue
17 Fees Earned
18

Other
Income

19 Fees Earned
Unearned
Revenue
Unearned
19
Revenue
Other
19
Income
19

19 Fees Earned
21 Fees Earned
Unearned
Revenue
Unearned
21
Revenue
21

21 Fees Earned
Other
Income
Other
23
Income
21

23 Fees Earned
24 Fees Earned
Other
Income
Unearned
24
Revenue
24

24 Fees Earned
Unearned
Revenue
Unearned
25
Revenue
24

25 Fees Earned
25
25
26
26
27
27

Unearned
Revenue
Other
Income
Other
Income
Unearned
Revenue
Unearned
Revenue
Other

60.000
Rp
20.000
Rp
30.000
Rp
10.000
Rp
60.000
Rp
60.000
Rp
15.000
Rp
20.000
Rp
15.000
Rp
90.000
Rp
120.000
Rp
30.000
Rp
60.000
Rp
30.000
Rp
20.000
Rp
30.000
Rp
30.000
Rp
60.000
Rp
20.000
Rp
120.000
Rp
60.000
Rp
5.000
Rp
30.000
Rp
50.000
Rp
60.000
Rp
30.000
Rp
90.000
Rp

8.463.000
Rp
8.483.000
Rp
8.513.000
Rp
8.523.000
Rp
8.583.000
Rp
8.643.000
Rp
8.658.000
Rp
8.678.000
Rp
8.693.000
Rp
8.783.000
Rp
8.903.000
Rp
8.933.000
Rp
8.993.000
Rp
9.023.000
Rp
9.043.000
Rp
9.073.000
Rp
9.103.000
Rp
9.163.000
Rp
9.183.000
Rp
9.303.000
Rp
9.363.000
Rp
9.368.000
Rp
9.398.000
Rp
9.448.000
Rp
9.508.000
Rp
9.538.000
Rp
9.628.000
Rp

Income
Other
28
Income

60.000
Rp
30.000
Rp
10.000

28 Fees Earned
Wages
Expenses
Miscellaneo
31
us Exp.

Rp
1.000.000
Rp
350.000

30

9.688.000
Rp
9.718.000
Rp
9.728.000
Rp
8.728.000
Rp
8.378.000

SUPPLIES
DA
TE

DESCRIPTI
ON

102
POST
.
REF.

DEBIT

CREDIT

1 Balance
Rp
50.000

1 Cash
31

Supplies
Expense

Rp
45.000

AJP-1

BALANCE
DEBIT

CREDIT

Rp
10.000
Rp
60.000
Rp
15.000

EQUIPMENT
DA
TE

DESCRIPTI
ON

121
POST
.
REF.

DEBIT

CREDIT

BALANCE
DEBIT
Rp
100.000.000

1 Balance

CREDIT

ACCUMULATED
DEPRECIATION
OF EQUIPMENT
DA
TE

DESCRIPTI
ON

122
POST
.
REF.

DEBIT

CREDIT

DEBIT

1 Balance
31

Dep. Exp. Of
Equipment

ACCOUNT
PAYABLE
DA
DESCRIPTI

BALANCE

Rp
2.800.000

AJP-1

CREDIT
Rp
28.000.000
Rp
30.800.000

201
POST

DEBIT

CREDIT

BALANCE

TE

ON

.
REF.

DEBIT

1 Balance
Rp
400.000

1 Cash

UNEARNED
REVENUE
DA
TE

DESCRIPTI
ON

2 Cash
2 Cash
3 Cash
3 Cash
4 Cash
4 Cash
5 Cash
7 Cash
9 Cash
10 Cash
11 Cash
11 Cash
12 Cash
12 Cash
14 Cash
16 Cash
16 Cash
17 Cash
17 Cash
19 Cash

POST
.
REF.

DEBIT

CREDIT
Rp
120.000
Rp
180.000
Rp
85.000
Rp
120.000
Rp
60.000
Rp
60.000
Rp
60.000
Rp
60.000
Rp
120.000
Rp
60.000
Rp
30.000
Rp
30.000
Rp
60.000
Rp
120.000
Rp
120.000
Rp
120.000
Rp
90.000
Rp
90.000
Rp
60.000
Rp
60.000

CREDIT
Rp
7.200.000
Rp
6.800.000

202
BALANCE
DEBIT

CREDIT
Rp
120.000
Rp
300.000
Rp
385.000
Rp
505.000
Rp
565.000
Rp
625.000
Rp
685.000
Rp
745.000
Rp
865.000
Rp
925.000
Rp
955.000
Rp
985.000
Rp
1.045.000
Rp
1.165.000
Rp
1.285.000
Rp
1.405.000
Rp
1.495.000
Rp
1.585.000
Rp
1.645.000
Rp
1.705.000

Rp
60.000
Rp
90.000
Rp
120.000
Rp
60.000
Rp
120.000
Rp
60.000
Rp
30.000
Rp
30.000
Rp
90.000

19 Cash
21 Cash
21 Cash
24 Cash
24 Cash
25 Cash
25 Cash
26 Cash
27 Cash
31 Fees Earned

AJP-1

Rp
2.365.000

NOTES PAYABLE
DA
TE

DESCRIPTI
ON

POST
.
REF.

Rp
1.765.000
Rp
1.855.000
Rp
1.975.000
Rp
2.035.000
Rp
2.155.000
Rp
2.215.000
Rp
2.245.000
Rp
2.275.000
Rp
2.365.000
Rp
-

DEBIT

CREDIT

221
BALANCE
DEBIT

1 Balance
Rp
312.000

1 Cash

CREDIT
Rp
5.616.000
Rp
5.304.000

REKKY, CAPITAL
DA
TE

DESCRIPTI
ON

301
POST
.
REF.

DEBIT

CREDIT

1 Balance
Closing
Entries
Closing
31
Entries

Rp
1.095.000

31

REKKY,
WITHDRAW
DA
DESCRIPTI

Rp
200.000

BALANCE
DEBIT

CREDIT
Rp
66.394.000
Rp
67.489.000
Rp
67.289.000

302
POST

DEBIT

CREDIT

BALANCE

TE

ON

.
REF.
Rp
200.000

15 Cash
31

Closing
Entries

DEBIT
Rp
200.000
Rp
2.000.000

CREDIT

INCOME
SUMMARY
DA
TE

DESCRIPTI
ON

Closing
Entries
Closing
31
Entries
Closing
31
Entries
31

303
POST
.
REF.

DEBIT

CREDIT

BALANCE
DEBIT

Rp
3.890.000

CREDIT
Rp
3.890.000
Rp
1.095.000

Rp
2.795.000
Rp
1
1.095.000
1

FEES EARNED
DA
TE

DESCRIPTI
ON

2 Cash
2
3
3
4
5
7
9
10
11
11

Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

Cash
12 Cash

401
POST
.
REF.

DEBIT

CREDIT
Rp
30.000
Rp
300.000
Rp
20.000
Rp
5.000
Rp
10.000
Rp
30.000
Rp
5.000
Rp
15.000
Rp
20.000
Rp
5.000
Rp
10.000
Rp

BALANCE
DEBIT

CREDIT
Rp
30.000
Rp
330.000
Rp
350.000
Rp
355.000
Rp
365.000
Rp
395.000
Rp
400.000
Rp
415.000
Rp
435.000
Rp
440.000
Rp
450.000
Rp

12
16
16
17
17
19
19
21
21
23
24
24
25

10.000
Rp
30.000
Rp
15.000
Rp
10.000
Rp
10.000
Rp
20.000
Rp
10.000
Rp
20.000
Rp
15.000
Rp
30.000
Rp
20.000
Rp
30.000
Rp
20.000
Rp
5.000
Rp
10.000
Rp
2.365.000

Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

28

Cash
Unearned
31
Revenue
Closing
31
Entries

AJP-1
1

460.000
Rp
490.000
Rp
505.000
Rp
515.000
Rp
525.000
Rp
545.000
Rp
555.000
Rp
575.000
Rp
590.000
Rp
620.000
Rp
640.000
Rp
670.000
Rp
690.000
Rp
695.000
Rp
705.000
Rp
3.070.000
Rp
-

Rp
3.070.000

OTHER INCOME
DA
TE

DESCRIPTI
ON

Cash

Cash

Cash

Cash

Cash

10

Cash

402
POST
.
REF.

DEBIT

CREDIT
Rp
35.000
Rp
50.000
Rp
55.000
Rp
35.000
Rp
50.000
Rp
35.000

BALANCE
DEBIT

CREDIT
Rp
35.000
Rp
85.000
Rp
140.000
Rp
175.000
Rp
225.000
Rp
260.000

11

Cash

12

Cash

14

Cash

16

Cash

17

Cash

18

Cash

19

Cash

21

Cash

23

Cash

24

Cash

25

Cash

26

Cash

27

Cash

28

Cash

31

Closing
Entries

Rp
35.000
Rp
35.000
Rp
30.000
Rp
65.000
Rp
30.000
Rp
30.000
Rp
15.000
Rp
60.000
Rp
30.000
Rp
30.000
Rp
50.000
Rp
60.000
Rp
60.000
Rp
30.000

Rp
295.000
Rp
330.000
Rp
360.000
Rp
425.000
Rp
455.000
Rp
485.000
Rp
500.000
Rp
560.000
Rp
590.000
Rp
620.000
Rp
670.000
Rp
730.000
Rp
790.000
Rp
820.000
Rp
-

Rp
820.000

WAGES
EXPENSES
DA
TE

DESCRIPTI
ON

501
POST
.
REF.

Closing
Entries

CREDIT

Rp
1.000.000

30 Cash
31

DEBIT

DEBIT

CREDIT

Rp
1.000.000
Rp
1.000.000

BALANCE

SUPPLIES
EXPENSE
DA
TE

DESCRIPTI
ON

31 Supplies
31 Closing

502
POST
.
REF.
AJP-1
1

DEBIT

CREDIT

Rp
45.000
Rp

BALANCE
DEBIT
Rp
45.000
-

CREDIT

Entries

45.000

UTILITY
EXPENSES
DA
TE

DESCRIPTI
ON

503
POST
.
REF.

Closing
Entries

CREDIT

Rp
400.000

2 Cash
31

DEBIT

DEBIT

CREDIT

Rp
400.000
Rp
400.000

BALANCE

DEPRECIATION
EXPENSE OF
EQUIPMENT
DA
TE

DESCRIPTI
ON

Accum. Dep.
Equipment
Closing
31
Entries

504
POST
.
REF.

DEBIT

CREDIT

Rp
1.000.000

31

DEBIT

CREDIT

Rp
1.000.000
Rp
1.000.000

BALANCE

MISCELLANEOUS
EXPENSE
DA
TE

DESCRIPTI
ON

505
POST
.
REF.

Closing
Entries

CREDIT

Rp
350.000

2 Cash
31

DEBIT

BALANCE
DEBIT
Rp
350.000

Rp
350.000

CREDIT

3.1.4 Trial Balance of December 2013

PRIMA FITNESS CENTRE
TRIAL BALANCE
FOR THE MONTH ENDED DECEMBER 31, 2013
ACC.
NUMBE
R
101
102
121

ACCOUNT NAME

122

Cash
Supplies
Equipment
Accumulated
Depreciation of
Equipment

202

Account Payable

203

Unearned Revenue

211

Notes Payable

301
302

Rekky, Capital
Rekky, Withdraw

DEBIT
Rp
Rp
Rp

CREDIT

8.378.000
60.000,00
100.000.000,00
Rp
28.000.000,00
Rp
6.800.000,00
Rp
2.365.000,00
Rp
5.304.000,00
Rp
66.394.000,00

Rp

200.000,00

401

Fees Earned

402
501
503

Other Income
Wages Expenses
Utility Expenses
Miscellaneous
Expenses

505

Rp
705.000,00
Rp
820.000,00
Rp
Rp

1.000.000,00
400.000,00

Rp

350.000,00
Rp
110.388.000,00

TOTAL

Rp
110.388.000,00

3.1.5 Adjustment Entries

1. Supplies used during December Rp. 45.000
2. Depreciation of equipment is Rp. 1.000.000
3. The balance in unearned revenue represented the December 1
receipt in advance for
serviceto be provided. All of the service was provided between
December 1 and
December 31.

PRIMA FITNESS CENTRE

ADJUSMENT ENTRIES
DECEMBER 31, 2013
DAT

ACOOUNT NAME

REF

DEBIT

CREDIT

Dec,
31
Dec,
31
Dec,
31

Supplies Expense
Supplies
Depreciation Expense of
Equipment
Accumulated Dept of
Equipment
Unearned Revenue
Fees Earned
TOTAL

3.1.6 Worksheet

502

Rp
45.000,00
Rp
45.000,00

102
504

Rp
1.000.000,00
Rp
1.000.000,00

114
202

Rp
2.365.000,00

401
Rp
3.410.000,00

Rp
2.365.000,00
Rp
3.410.000,00

3.1.7 Adjusted Trial Balance

PRIMA FITNESS CENTRE
ADJUSTED TRIAL BALANCE
FOR THE MONTH ENDED DECEMBER 31, 2013
ACC.
NO

ACCOUNT NAME

101 Cash
102 Supplies

DEBIT

8.378.000

CREDIT

15.000
121 Equipment
122

100.000.000

Accum. Dep.
Equipment

29.000.000

201 Account Payable

6.800.000

221 Notes Payable

5.304.000

301 Rekky, Capital

302 Rekky, Withdraw

66.394.000
200.000

401 Fees Earned

3.070.000

402 Other Income

501 Wages Expense
502 Supplies Expense
503 Utilities Expense
Dep. Exp. of
504
Equipment
Miscellaneous
505
Expenses
TOTAL

820.000
1.000.000
45.000
400.000
1.000.000
350.000
111.388.000

111.388.000

3.1.8 Closing Entries

PRIMA FITNESS CENTRE
CLOSING ENTRIES
DECEMBER 31, 2013
DAT
DESCRIPTION
E
Dec,
Fees Earned
31
Other Income
Income Summary
31
Income Summary
Wages Expense
Supplies Expense
Utilities Expense
Dep. Exp. of
Equipment
Miscellaneous
Expenses
31
Income Summary
Rekky, Capital
31
Rekky, Capital
Rekky, Withdraw
TOTAL

RE
F
40
1
40
2
30
3
30
3
50
1
50
2
50
3
50
4
50
5
30
3
30
1
30
1
30
2

DEBIT

CREDIT

Rp
3.070.000,00
Rp
820.000,00
Rp
3.890.000,00
Rp
2.795.000,00
Rp
1.000.000,00
Rp
45.000,00
Rp
400.000,00
Rp
1.000.000,00
Rp
350.000,00
Rp
1.095.000,00
Rp
1.095.000,00
Rp
200.000,00
Rp
7.980.000,00

Rp
200.000,00
Rp
7.980.000,00

3.1.9 Income Statement

PRIMA FITNESS CENTRE

INCOME STATEMENT
For The Month Ended December 31, 2013
Revenues
Fees Earned
Other Income

Expenses
Wages
Expense
Supplies
Expense
Utilities
Expense
Dep. Exp. of
Equipment
Miscellaneous
Expenses

Rp
Rp
Rp

3.070.000,00
820.000,00
3.890.000,00

Rp
Rp

2.795.000,00
1.095.000,00

1.000.000
45.000
400.000
1.000.000
350.000

Net Income

3.1.10 Statement of Change in Equity

PRIMA FITNESS CENTRE
STATEMENT OF CHANGE IN EQUITY
For The Month Ended December 31, 2013
Rekky, Capital
Beginning
Net

Rp
Rp

1.095.000,00

66.394.000,00

Income
Withdrawal

Rp

(200.000,00)
Rp

Rekky Capital
Ending

Rp

895.000,00
67.289.000,00

3.1.11 Balance Sheet

PRIMA FITNESS CENTRE
BALANCE SHEET
For The Month Ended December 31, 2013
ASSET
S
Current Assets
Cash
Supplies
Total Current
Asset
Fixed Assets
Equipment
Accum. Dep.
Equipment
Total Fixed
Assets

Rp
Rp

8.378.000,00
15.000,00
Rp

Rp 100.000.000,00
Rp (29.000.000,00)
Rp
71.000.000,00
Rp
79.393.000,00

Total Assets

LIABILITIES AND OWNER'S

EQUITY
LIABILITIES
Current Liabilities
Account Payable
Long Term
Liabilities

8.393.000,00

Rp

6.800.000,00

Notes Payaable
Total Liabilities

Rp

5.304.000,00
Rp

Owner's Equity
Rekky, Capital
Total Liabilities and
Owner's Equity

12.104.000,00

Rp
67.289.000,00
Rp
79.393.000,00

3.1.13 Trial Balance After Closing

TRIAL BALANCE AFTER CLOSING
DECEMBER 31, 2013
ACCOUNT
NUMBER

ACCOUNT NAME

101

Cash

102

Supplies

121

Equipment

122

Accum. Dep. Equipment

201

Account Payable

221

Notes Payable

301

Rekky, Capital
TOTAL

DEBIT

CREDIT

Rp
8.378.000,00
Rp
15.000,00
Rp
100.000.000,00

Rp
108.393.000,00

Rp
29.000.000,00
Rp
6.800.000,00
Rp
5.304.000,00
Rp
67.289.000,00
Rp
108.393.000,00

3.1 Deskripsi Laporan Keuangan Prima Fitness Centre Per desember 2013

Keuntungan Bersih yang didapat oleh perusahaan Prima Fitness Centre adalah sebesar
Rp. 1.095.000

BAB IV
PENUTUP
4.1 Kesimpulan

4.2 Saran