NERACA SALDO

CANTIK WEDDING ORGANIZER

Per 1 Mei 2014
No Akun

Nama Akun

Debit

11000

Kas

95,000,000

12000

Kas di Bank

13000

Piutang Usaha

15,000,000

17000

Inventaris Pernikahan

86,000,000

21000

Utang Usaha

22000

Utang Bank

24000

Pendapatan Diterima Dimuka

31000

Modal, Santika

180,000,000

TOTAL

376,000,000

Kredit

44,000,000
35,000,000
210,000,000
87,000,000
376,000,000

JURNAL UMUM
CANTIK WEDDING ORGANIZER
Untuk Periode yang Berakhir Pada 31 Mei 2014
Tanggal
Mei-01

Nama Akun dan Keterangan

Ref

Debit

Kas

900,000,000

Kas di Bank

500,000,000

Modal, Nn. Santika

Mei-02

Sewa Dibayar Dimuka

30,000,000

Kas
Mei-02

Peralatan Kantor

7. 253.000

Utang Usaha
mei-03

Kas

60,000,000
Pendapatan Diterima Dimuka

mei-04

Inventaris Pernikahan

250,000,000

Kas di Bank
Utang Usaha
mei-04

Kendaraan

180,000,000

Kas
Utang Usaha
mei-05

Perlengkapan Kantor

700,000

Kas
mei-06

Inventaris Pernikahan

175,000,000

Kas di Bank
mei-06

Beban Catering

40,000,000

Kas
mei-06

Beban Sewa Pernikahan

30,000,000

Kas
mei-07

Kas

60,000,000

Pendapatan Diterima Dimuka

60,000,000

Pendapatan Jasa
mei-07

Beban Perawatan Kendaraan

750,000

Kas
mei-08

Prive, Nn. Santika

Kas

7,568,000

mei-08

Utang Usaha

62,500,000

Kas
mei-09

Kas di Bank

100,000,000

Utang Bank
mei-10

Kas di Bank

75,000,000

Pendapatan Diterima Dimuka

mei-11

Kas

47,000,000
Modal Donasi

mei-12

Piutang Karyawan

1,925,000

Kas
mei-13

Beban Service

500,000

Kas
mei-15

Kas di Bank

200,000,000

Kas
mei-15

Inventaris Pernikahan

3,750,000

Kas
mei-16

Kas di Bank

32,500,000

Pendapatan Diterima Dimuka

mei-17

Peralatan Kantor

15,000,000

Kas
mei-18

Beban Catering

40,000,000

Kas
mei-18

Beban Sewa Pernikahan

37,500,000

Kas
mei-19

Kas

82,600,000

Pendapatan Diterima Dimuka

75,000,000

Pendapatan Jasa
Pendapatan Lain-Lain
mei-20

Kas

80,000,000
Kas di Bank

mei-20

Kas di Bank

25,000,000

Pendapatan Diterima Dimuka

mei-21

Iklan Dibayar Dimuka

875,000

Kas
mei-22

Kas di Bank
Pendapatan Diterima Dimuka

32,500,000

mei-23

Utang Bank

20,000,000

Beban Bunga

250,000

Kas di Bank
mei-24

Asuransi Dibayar Dimuka

40,000,000

Kas
mei-25

Utang Usaha

60,000,000

Kas
mei-25

Beban Gaji

17,600,000

Kas
mei-26

Kas

962,500
Piutang Karyawan

Mei-27

Beban Catering

15,500,000

Kas
Mei-28

Kas

25,000,000

Pendapatan Diterima Dimuka

25,000,000

Pendapatan Jasa
mei-29

Beban Catering

25,000,000

Kas
mei-30

Pendapatan Diterima Dimuka

32,500,000

Piutang Usaha

46,000,000

Pendapatan Jasa
Pendapatan Lain-Lain
mei-30

Perlengkapan Kantor

500,000

Kas
mei-23

Pendapatan Diterima Dimuka

32,500,000

Kas di Bank
Pendapatan Lain-Lain
mei-31

Utang Usaha

5,439,750

Kas
TOTAL

3,559,173,250

Kredit

1,400,000,000
30,000,000
7,253,000
60,000,000
125,000,000
125,000,000
40,000,000
140,000,000
700,000
175,000,000
40,000,000
30,000,000

120,000,000
750,000
7,568,000

62,500,000
100,000,000
75,000,000
47,000,000
1,925,000
500,000
200,000,000
3,750,000
32,500,000
15,000,000
40,000,000
37,500,000

150,000,000
7,600,000
80,000,000
25,000,000
875,000
32,500,000

20,250,000
40,000,000
60,000,000
17,600,000
962,500
15,500,000

50,000,000
25,000,000

75,000,000
3,500,000
500,000
26,000,000
6,500,000
5,439,750
3,559,173,250

BUKU BESAR
CANTIK WEDDING ORGANIZER
Per 31 Mei 2014
1. Kas
Tgl

Keterangan

Ref

Debet

mei-01

95,000,000

mei-01

900,000,000

mei-02
mei-03

Kredit

30,000,000
60,000,000

mei-04

40,000,000

mei-05

700,000

mei-06

40,000,000

mei-06

30,000,000

mei-07

60,000,000

mei-07

750,000

mei-08

7,568,000

mei-08

62,500,000

mei-11

47,000,000

mei-12

1,925,000

mei-13

500,000

mei-15

200,000,000

mei-15

3,750,000

mei-17

15,000,000

mei-18

40,000,000

mei-18

37,500,000

mei19

82,600,000

mei-20

80,000,000

mei-21

875,000

mei-24

40,000,000

mei-25

60,000,000

mei-25

17,600,000

mei-26

962,500

mei-27
mei-28

15,500,000
25,000,000

mei-29

25,000,000

mei-30

500,000

mei-31

5,439,750

2. Kas di Bank
Tgl

Keterangan

Ref

Debet

mei-01

180,000,000

mei-01

500,000,000

Kredit

mei-04

125,000,000

mei-06

175,000,000

mei-09

100,000,000

mei-10

75,000,000

mei-15

200,000,000

mei-16

32,500,000

mei-20

80,000,000

mei-20

25,000,000

mei-22

32,500,000

mei-23

20,250,000

mei-23

26,000,000

3. Piutang Usaha
Tgl

Keterangan

Ref

Debet

mei-01

15,000,000

mei-30

46,000,000

Kredit

4. Piutang Karyawan
Tgl

Keterangan

Ref

Mei-12

Debet

Kredit

1,925,000

Mei-26

962,500

5. Perlengkapan Kantor
Tgl

Keterangan

Ref

Debet

Kredit

Mei-05

700,000

Mei-30

500,000

6. Inventaris Pernikahan
Tgl

Keterangan

Ref

Debet

Mei-01

86,000,000

mei-04

250,000,000

mei-06

175,000,000

mei-15

3,750,000

Kredit

7. Asuransi Dibayar Dimuka

Tgl

Keterangan

Ref

mei-24

Debet

Kredit

40,000,000

8. Iklan Dibayar Dimuka

Tgl

Keterangan

Ref

mei-21

Debet

Kredit

875,000

9. Sewa dibayar dimuka

Tgl

Keterangan

Ref

mei-02

Debet

Kredit

30,000,000

10. Peralatan Kantor

Tgl

Keterangan

Ref

Debet

mei-02

7. 253.000

mei-17

15,000,000

Kredit

11. Kendaraan
Tgl
mei-04
12. Utang Usaha

Keterangan

Ref

Debet
180,000,000

Kredit

Tgl

Keterangan

Ref

Debet

Kredit

mei-01

44,000,000

mei-02

7,253,000

mei-04

125,000,000

mei-04

140,000,000

mei-08

62,500,000

mei-25

60,000,000

mei-31

5,439,750

13. Utang Bank

Tgl

Keterangan

Ref

Debet

Kredit

mei-01

35,000,000

mei-09

100,000,000

mei-23

20,000,000

14. Pendapatan Diterima Dimuka

Tgl

Keterangan

Ref

Debet

Kredit

mei-01

210,000,000

mei-03

60,000,000

mei-07

60,000,000

mei-10

75,000,000

mei-16

Bukti 21

32,500,000

mei-19

Bukti 24

mei-20

Bukti 26

25,000,000

mei-22

Bukti 28

32,500,000

mei-28

Bukti 35

25,000,000

mei-30

Bukti 37

32,500,000

mei-23

Bukti 39

32,500,000

75,000,000

15. Modal Nn. Santika

Tgl

Keterangan

mei-01

NS

mei-01

Bukti 1

Ref

Debet

Kredit
87,000,000
1,400,000,000

16. Prive
Tgl

Keterangan

mei-08

Bukti 12

Ref

Debet

Kredit

7,568,000

17. Donasi
Tgl

Keterangan

mei-11

Bukti 16

Ref

Debet

Kredit
47,000,000

18. Pendapatan Jasa

Tgl

Keterangan

Ref

Debet

Kredit

mei-07

Bukti 10

120,000,000

mei-19

Bukti 24

150,000,000

mei-28

Bukti 35

50,000,000

mei-30

Bukti 37

75,000,000

19. Pendapatan Lain-lain

Tgl

Keterangan

Ref

Debet

Kredit

mei-19

Bukti 24

7,600,000

mei-30

Bukti 37

3,500,000

mei-23

Bukti 39

6,500,000

20. Beban Gaji

Tgl

Keterangan

mei-25

Bukti 32

Ref

Debet
17,600,000

Kredit

21. Beban Bunga

Tgl

Keterangan

mei-23

Bukti 29

Ref

Debet

Kredit

250,000

22. Beban Perawatan Kendaraan

Tgl

Keterangan

mei-07

Bukti 11

Ref

Debet

Kredit

750,000

23. Beban Service

Tgl

Keterangan

mei-13

Bukti 18

Ref

Debet

Kredit

500,000

24. Beban catering

Tgl

Keterangan

Ref

Debet

mei-06

Bukti 9

40,000,000

mei-18

Bukti 23

40,000,000

mei-27

Bukti 34

15,500,000

mei-29

Bukti 36

25,000,000

Kredit

25. Beban sewa pernikahan

Tgl

Keterangan

Ref

Debet

mei-06

Bukti 9

30,000,000

mei-18

Bukti 23

37,500,000

Kredit

11000
Saldo
Debet
95,000,000
995,000,000
965,000,000
1,025,000,000
985,000,000
984,300,000
944,300,000
914,300,000
974,300,000
973,550,000
965,982,000
903,482,000
950,482,000
948,557,000
948,057,000
748,057,000
744,307,000
729,307,000
689,307,000
651,807,000
734,407,000
814,407,000
813,532,000
773,532,000
713,532,000
695,932,000

Kredit

696,894,500
681,394,500
706,394,500

681,394,500
680,894,500
675,454,750
12000
Saldo
Debet

Kredit

180,000,000
680,000,000
555,000,000
380,000,000
480,000,000
555,000,000
755,000,000
787,500,000
707,500,000
732,500,000
765,000,000
744,750,000
718,750,000
13000
Saldo
Debet

Kredit

15,000,000
61,000,000
15000
Saldo
Debet

Kredit

1,925,000
962,500
16100
Saldo
Debet

Kredit

700,000
1,200,000

17000
Saldo
Debet

Kredit

86,000,000
336,000,000
511,000,000
514,750,000
18100
Saldo
Debet

Kredit

40,000,000
18200
Saldo
Debet

Kredit

875,000
18300
Saldo
Debet

Kredit

30,000,000
19100
Saldo
Debet

Kredit

7. 253.000
22,253,000
19300
Saldo
Debet

Kredit

180,000,000
21000

Saldo
Debet

Kredit
44,000,000
51,253,000
176,253,000
316,253,000
253,753,000
193,753,000
188,313,250
22000
Saldo

Debet

Kredit
35,000,000
135,000,000
115,000,000
24000
Saldo

Debet

Kredit
210,000,000
270,000,000
210,000,000
285,000,000
317,500,000
242,500,000
267,500,000
300,000,000
275,000,000
242,500,000
210,000,000

31000
Saldo
Debet

Kredit
87,000,000
1,487,000,000
32000
Saldo

Debet

Kredit

7,568,000
34000
Saldo
Debet

Kredit
47,000,000
41000
Saldo

Debet

Kredit
120,000,000
270,000,000
320,000,000
395,000,000
42000
Saldo

Debet

Kredit
7,600,000
11,100,000
17,600,000
51100
Saldo

Debet
17,600,000

Kredit

51200
Saldo
Debet

Kredit

250,000
51300
Saldo
Debet

Kredit

750,000
52100
Saldo
Debet

Kredit

500,000
52200
Saldo
Debet

Kredit

40,000,000
80,000,000
95,500,000
120,500,000
52300
Saldo
Debet
30,000,000
67,500,000

Kredit

CANTIK WEDDING ORGANIZER

NERACA SALDO
Per 31 Mei 2014

No. Akun
11000
12000
13000
15000
16100
17000
18100
18200
18300
19100
19300
21000
22000
24000
31000
32000
34000
41000
42000
51100
51200
51300
52100
52200
52300

Nama Akun
Kas
Kas di Bank
Piutang Usaha
Piutang Karyawan
Perlengkapan Kantor
Inventaris Pernikahan
Asuransi Dibayar Dimuka
Iklan Dibayar Dimuka
Sewa Dibayar Dimuka
Peralatan Kantor
Kendaraan
Utang Usaha
Utang Bank
Pendapatan Diterima Dimuka
Modal, Nn. Santika
Prive, Nn. Santika
Modal Donasi
Pendapatan Jasa
Pendapatan Lain-Lain
Beban Gaji
Beban Bunga
Beban Perawatan Kendaraan
Beban Service
Beban Catering
Beban Sewa Pernikahan
TOTAL

ORGANIZER

LDO

014

Debet

Kredit

675,454,750
718,750,000
61,000,000
962,500
1,200,000
514,750,000
40,000,000
875,000
30,000,000
22,253,000
180,000,000
188,313,250
115,000,000
210,000,000
1,487,000,000
7,568,000
47,000,000
395,000,000
17,600,000
17,600,000
250,000
750,000
500,000
120,500,000
67,500,000
2,459,913,250

2,459,913,250

Nurul Qomariyah
155020301111019 / 05
Akuntansi Kelas CD

CANTIK WEDDING ORGANIZER

JURNAL PENYESUAIAN

Tanggal
mei-31

Nama Akun dan Keterangan

Ref

Beban Listrik, Telepon, dan PDAM

Debet
2,000,000

Utang Usaha
(Untuk mencatat pemakaian selama Mei 2014)
mei-31

Beban Asuransi

350,000

Asuransi Dibayar Dimuka

(Untuk mencatat asuransi yang telah terpakai)
mei-31

Beban Sewa

1,250,000

Sewa Dibayar Dimuka

(Untuk mencatat sewa yang telah terpakai)
mei-31

Beban Perlengkapan Kantor

600,000

Perlengkapan Kantor
(Untuk mencatat perlengkapan yang terpakai)
mei-31

Beban Iklan

350,000

Iklan Dibayar Dimuka

(Untuk mencatat iklan yang tayang 2 kali)
mei-31

Beban Depresiasi Kendaraan

950,000

Akumulasi Depresiasi Kendaraan

(Untuk mencatat depresiasi kendaraan)
mei-31

Beban Depresiasi Peralatan Kantor

750,000

Akumulasi Depresiasi Peralatan Kantor

(Untuk mencatat depresiasi peralatan kantor)
mei-31

Beban Pajak

174,985

Utang Pajak
(Untuk mencatat pajak jasa pernikahan)
TOTAL

6,424,985

ul Qomariyah

0301111019 / 05

ansi Kelas CD

Kredit
2,000,000

350,000

1,250,000

600,000

350,000

950,000

750,000

174,985
6,424,985

CANTIK WEDDING ORGANIZER

NERACA SALDO SETELAH DISESUAIKAN
PER 31 MEI 2014

No. Akun

Nama Akun

NSD
Debit
675,454,750

Kredit

11000

Kas

12000

Kas di Bank

13000

Piutang Usaha

14000

Piutang Pemilik

15000

Piutang Karyawan

962,500

16100

Perlengkapan Kantor

600,000

17000

Inventaris Pernikahan

514,750,000

18100

Asuransi Dibayar Dimuka

18200

Iklan Dibayar Dimuka

525,000

18300

Sewa Dibayar Dimuka

19100

Peralatan Kantor

28750000
22,253,000

19200

Akumulasi Depresiasi Peralatan Kantor

19300

Kendaraan

19400

Akumulasi Depresiasi Kendaraan

21000

Utang Usaha

22000

Utang Bank

190,313,250
115,000,000

23000

Utang Pajak

174,985

24000

Pendapatan Diterima Dimuka

718,750,000
61,000,000

39,650,000

750,000
180,000,000
950,000

210,000,000

31000

Modal, Nn. Santika

1,487,000,000

32000

Prive, Nn. Santika

33000

Ikhtisar Rugi Laba

34000

Modal Donasi

41000

Pendapatan Jasa

42000

Pendapatan Lain-Lain

51100

Beban Gaji

51200

Beban Bunga

250,000

51300

Beban Perawatan Kendaraan

750,000

51400

Beban Asuransi

350,000

51500

Beban Listrik, Telepon, PDAM

51601

Beban Perlengkapan Kantor

600,000

51700

Beban Iklan

350,000

51801

Beban Depresiasi Kendaraan

950,000

51802

Beban Depresiasi Peralatan Kantor

750,000

51900

Beban Sewa

1,250,000

52000

Beban Pajak

174,985

52100

Beban Service

500,000

52200

Beban Catering

52300

Beban Sewa Pernikahan

7,568,000
47,000,000
395,000,000
17,600,000
17,600,000

2,000,000

120,500,000
67,500,000
TOTAL

2,463,788,235

2,463,788,235

CANTIK WO
Neraca
Per 31 Mei 2014
HARTA
Harta Lancar
Kas
Kas di Bank
Piutang Usaha
Piutang Karyawan
Perlengkapan Kantor
Inventaris Pernikahan
Asuransi dibayar dimuka
Iklan dibayar dimuka
Sewa dibayar dimuka
Total Aset Harta Lancar

Rp675,454,750.00
Rp718,750,000.00
Rp61,000,000.00
Rp962,500.00
Rp600,000.00
Rp514,750,000.00
Rp39,650,000.00
Rp525,000.00
Rp28,750,000.00
Harta Tetap

Peralatan Kantor
Akumulasi Depresiasi Peralatan Kantor
Kendaraan
Akumulasi Depresiasi Kendaraan

Rp22,253,000.00
Rp750,000.00
Rp180,000,000.00
Rp950,000.00

Total Harta tetap

Total Harta
KEWAJIBAN+EKUITAS
KEWAJIBAN
Utang Jangka Pendek
Utang Usaha
Pendapatan diterima dimuka
Utang Jangka Panjang
Utang Bank
Utang Lain-lain
Utang Pajak
Total Kewajiban

Rp190,313,250.00
Rp210,000,000.00
Rp115,000,000.00
Rp174,985.00
EKUITAS

Modal Nn. Esti

Modal Donasi
Total Ekuitas
Total Kewajiban+Harta

Rp1,678,507,015.00
Rp47,000,000.00

Rp2,040,442,250.00

Rp200,553,000.00
Rp2,240,995,250.00

Rp515,488,235.00

Rp1,725,507,015.00
Rp2,240,995,250.00

CANTIK WEDDING ORGANIZER

JURNAL PENUTUP
31 MEI 2014
Tanggal
Mei 31

Nama Akun dan Keterangan

pendapatan Jasa
pendapatan lain-lain

Ref

Debet
395,000,000
17,600,000

ikhtisar Laba/Rugi
Mei 31

ikhtisar Laba/Rugi

213,524,985

beban gaji
beban bunga
beban perawatan kendaraan
beban service
beabn katering
beban sewa pernikahan
beban listrik, telpon
beban asuransi
beban sewa
beban perlengkapan
beban iklan
beban depresiasi kendaraan
beban depresiasi peralatan
beban pajak
Mei 31

ikhtisar laba/rugi

199,075,015

modal akhir
Mei 31

modal akhir
prive

7,568,000

Kredit

412,600,000

17,600,000
250,000
750,000
500,000
120,500,000
67,500,000
2,000,000
350,000
1,250,00
600,000
350,000
950,000
750,000
174,985

199,075,015

7,568,000

CANTIK WED
NERACA SALDO
PER 3
No. Akun
11000
12000
13000
15000
16100
17000
18100
18200
18300
19100
19200
19300
19400
21000
22000
23000
24000
31000
34000

Nama Akun
Kas
Kas di Bank
Piutang Usaha
Piutang Karyawan
Perlengkapan Kantor
Inventaris Pernikahan
Asuransi Dibayar Dimuka
Iklan Dibayar Dimuka
Sewa Dibayar Dimuka
Peralatan Kantor
Akumulasi Depresiasi Peralatan Kantor
Kendaraan
Akumulasi Depresiasi Kendaraan
Utang Usaha
Utang Bank
Utang Pajak
Pendapatan Diterima Dimuka
Modal, Nn. Santika
Modal Donasi
TOTAL

CANTIK WEDDING ORGANIZER

NERACA SALDO SETELAH PENUTUP
PER 31 MEI 2014
NSD
Debit
675,454,750
718,750,000
61,000,000
962,500
600,000
514,750,000
39,650,000
525,000
28750000
22,253,000

Kredit

750,000
180,000,000

2,242,695,250

950,000
190,313,250
115,000,000
174,985
210,000,000
1,678,507,015
47,000,000
2,242,695,250