UD.

MUTIARA TECHNO
JURNAL PEMBELIAN
DESEMBER 2002
TGL No
KETERANGAN
TGL
TERMIN
FAKTUR
FAKTUR
2
#77
Kinarya Komputer,Bandung
1 n/60
6
#245
Komputindo Komputer, Jakarta
2 2/10 , n/30
12 F/214/02 Radjasa Komputer, Jakarta
9 2/10 , n/30
13
F/213
Rakitindo Perkasa
11 n/60
19 20/F/12 Data General Komputer, Jakarta
15 2/10 , n/30
27 F/12/XII Media Pusat Komputer, Surabaya
25 2/10 , n/30
TOTAL PEMBELIAN

UD.MUTIARA TECHNO
JURNAL PENJUALAN
DESEMBER 2002
TGL
No
KETERANGAN
TGL
TERMIN
FAKTUR
FAKTUR
3 001/F/XII/02 Jaya Komputer, Wates
30/11
2/10, n/30
5 002/F/XII/02 SMK 1 Purworejo
39,490 2/10, n/30
11 003/F/XII/02 Bank Muamalat, Yogyakarta
39,703 2/10, n/30
17 004/F/XII/02 CafNet Rentang
14/12
2/10, n/30
21 005/F/XII/02 Kusuma Komputer
19/12
2/10, n/30
30 006/F/XII/02 Wahyu Komputer, Bantul
23/12
2/10, n/30
TOTAL PENJUALAN

Tgl

No. BKK

Keterangan

3
4
7
10
14
17
18
24
25
31

001/BKK/XII/02
002/BKK/XII/02
003/BKK/XII/02
004/BKK/XII/02
005/BKK/XII/02
006/BKK/XII/02
007/BKK/XII/02
008/BKK/XII/02
009/BKK/XII/02
010/BKK/XII/02

Kinarya Komputer
Komputindo Komputer
Data General Komputer
Radjasa Komputer
Rakitindo Perkasa
Toko Merah
Media Pusat Komputer
Tekno Informatika
Ramayana Komputer
Nn. Sinta Santini

UD.MUTIARA TECHNO
JURNAL PENGELUARAN KAS
DESEMBER 2002
Debit
Ref
Utang Dagang Pembelian

REF Pembelian D
Utang Dagang K
100,000,000
218,562,500
19,093,750
76,000,000
77,000,000
16,900,000
507,556,250

REF PIUTANG DAGANG D

Penjualan K
118,750,000
61,200,000
33,125,000
39,000,000
101,350,000
64,100,000
417,525,000

Kredit
Lain-lain

84,250,000
230,425,000
87,780,000
42,055,000
45,000,000
12,500,000
21,125,000
18,395,000
45,500,000
6,250,000
2,750,000
837,500
529,030,000

45,500,000

22,337,500

Kas
84,250,000
225,816,500
86,024,400
41,213,900
45,000,000
12,250,000
21,125,000
18,395,000
44,590,000
9,837,500

588,502,300

Potongan
4,608,500
1,755,600
841,100
250,000

910,000

8,365,200

UD.MUTIARA TECHNO
JURNAL UMUM
31 DESEMBER 2002
TGL KETERANGAN
REFDEBIT
11 Utang Dagang
10.000.000
Retur Pembelian
12 Utang Dagang
6.175.000
Retur Pembelian
16 Kerugian Piutang Dagang
5.750.000
Piutang Dagang
25 Retur Penjualan
8,350,000
Piutang Dagang

KREDIT
10.000.000
6.175.000
5.750.000
8,350,000

UD.MUTIARA TECHNO
BUKU BESAR
KAS
TGL KETERANGAN REF
Saldo Awal
BKM1
BKK1

Kas Kecil
TGL KETERANGAN REF
Saldo Awal

Piutang Dagang
TGL KETERANGAN REF
Saldo Awal
S1
BKM1
16
JU1
25
JU1

DEBIT

Piutang Bunga
TGL KETERANGAN REF
JP1

1,111
SALDO
325,600,000

804,806,250
588,502,300

541,903,950

DEBIT

KREDIT

1,112
SALDO
10,000,000

DEBIT

KREDIT

1,113
SALDO
546,375,000

417,525,000
665,125,000
5,750,000
8,350,000

Cadangan Kerugian Piutang Dagang

TGL KETERANGAN REF
DEBIT
Saldo Awal
16
JU1
5,750,000
JP1
Piutang Wesel
TGL KETERANGAN REF
Saldo Awal
6

KREDIT

DEBIT

KREDIT

21,142,750

KREDIT
50,000,000

DEBIT
27,080,000

KREDIT

298,775,000
293,025,000
284,675,000
1,114
SALDO
7,318,750
1,568,750
22,711,500
1,115
SALDO
150,000,000
100,000,000

1,116
SALDO
27,080,000

Persediaan Barang Dagangan

TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT
675,900,000

31

JP1

Persediaan Perlengkapan Kantor

TGL KETERANGAN REF
Saldo Awal
31
JP1

Asuransi Dibayar di Muka

TGL KETERANGAN REF
Saldo Awal
31
JP1

690,750,000

DEBIT

KREDIT

12,700,000

DEBIT

KREDIT
11,000,000

1,117
SALDO
675,900,000
690,750,000

1,118
SALDO
10,579,500
12,700,000

1,119
SALDO
24,000,000
13,000,000

Sertifikat Deposito
TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT

1,201
SALDO
250,000,000

Aktiva Tetap
TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT

1,311
SALDO
520,000,000

DEBIT

KREDIT

Akumulasi Penyusutan Aktiva Tetap

TGL KETERANGAN REF
Saldo Awal
31
JP1

Utang Dagang
TGL KETERANGAN REF
Saldo Awal
BKK1
P1
JU1
JU1

17,000,000

DEBIT

KREDIT

529,030,000
507,556,250
10,000,000
6,175,000

1,321
SALDO
208,000,000
225,000,000

2,101
SALDO
529,030,000
507,556,250
497,556,250
491,381,250

Utang Beban
TGL KETERANGAN REF
31
JP1

DEBIT

KREDIT

2,103
SALDO
47,910,000

Utang Bank Jangka Panjang

TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT

2,201
SALDO
200,000,000

Modal Tn. Gunarto

TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT
54,056,530

165,000,000
Prive Tn Gunarto
TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT
165,000,000

Penjualan
TGL KETERANGAN REF
Saldo Awal
S1
BKM1

DEBIT

KREDIT
417,525,000
95,600,000

5,588,770,000
Potongan Penjualan
TGL KETERANGAN REF
Saldo Awal
BKM

DEBIT

KREDIT

6,400,000
67,307,740

Retur Penjualan
TGL KETERANGAN REF
Saldo Awal
25

DEBIT

KREDIT

8,350,000
86,580,600

3,001
SALDO
1,574,049,670
1,628,106,200
1,463,106,200
3,002
SALDO
165,000,000
4,101
SALDO
5,075,645,000
5,493,170,000
5,588,770,000
4,201
SALDO
60,907,740
67,307,740
4,202
SALDO
78,230,600
86,580,600
-

Pendapatan Bunga
TGL KETERANGAN REF
Saldo Awal
6
31
JP1

DEBIT

KREDIT
481,250
3,000,000

36,481,250
Pembelian
TGL KETERANGAN REF
Saldo Awal
BKK1
P1

DEBIT

KREDIT

45,500,000
507,556,250
4,800,174,250

Potongan Pembelian
TGL KETERANGAN REF
Saldo Awal
BKK1

DEBIT

KREDIT
8,115,200

93,057,560
Retur Pembelian
TGL KETERANGAN REF
Saldo Awal
11
12

DEBIT

KREDIT
10,000,000
6,175,000

122,352,950
Beban Angkut Pembelian
TGL KETERANGAN REF
Saldo Awal
31
JP1

DEBIT

KREDIT

9,945,000
137,358,540

Harga Pokok Penjualan

TGL KETERANGAN REF

Beban Angkut Penjualan

TGL KETERANGAN REF
Saldo Awal
31
JU1
31
JP1

DEBIT

KREDIT

DEBIT

KREDIT

6,250,000
12,688,000
164,957,350

Beban Gaji dan Upah

TGL KETERANGAN REF
Saldo Awal
31
JP1

DEBIT

KREDIT

21,750,000
261,000,000

Beban Iklan
TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT
125,600,000

Beban Perlengkapan Kantor

TGL KETERANGAN REF
BKK1

DEBIT
12,250,000

KREDIT
12,250,000

Beban Asuransi
TGL KETERANGAN REF
31
JP1

DEBIT
13,000,000

KREDIT
13,000,000

4,401
SALDO
33,000,000
33,481,250
36,481,250
5,101
SALDO
4,247,118,000
4,292,618,000
4,800,174,250
5,201
SALDO
84,942,360
93,057,560
5,202
SALDO
106,177,950
116,177,950
122,352,950
5,301
SALDO
127,413,540
137,358,540
5,302
SALDO

5,303
SALDO
152,269,350
158,519,350
164,957,350
-

5,304
SALDO
239,250,000
261,000,000
5,305
SALDO
125,600,000
5,306
SALDO
12,250,000
5,307
SALDO
13,000,000
-

Beban Gaji dan Upah

TGL KETERANGAN REF
Saldo Awal
31
JP1

DEBIT

KREDIT

21,750,000
261,000,000

Beban Iklan
TGL KETERANGAN REF
Saldo Awal

DEBIT

KREDIT
125,600,000

Beban Perlengkapan Kantor

TGL KETERANGAN REF
BKK1

DEBIT
12,250,000

KREDIT
12,250,000

Beban Asuransi
TGL KETERANGAN REF
31
JP1

DEBIT
13,000,000

KREDIT
13,000,000

Beban Penyusutan Aktiva Tetap

TGL KETERANGAN REF
31
JP1

DEBIT
17,000,000

KREDIT
17,000,000

Beban Telpon Listrik Air

TGL KETERANGAN REF
Saldo Awal
31
31
JP1

DEBIT

KREDIT

2,750,000
527,000
66,527,000

Beban Bunga
TGL KETERANGAN REF
Saldo Awal
31
JP1

DEBIT

KREDIT

3,000,000
36,000,000

Kerugian Piutang
TGL KETERANGAN REF
31
JP1

DEBIT
15,392,750

KREDIT
15,392,750

5,304
SALDO
239,250,000
261,000,000
5,305
SALDO
125,600,000
5,306
SALDO
12,250,000
5,307
SALDO
13,000,000
5,308
SALDO
17,000,000
5,309
SALDO
63,250,000
66,000,000
66,527,000
5,310
SALDO
33,000,000
36,000,000
5,311
SALDO
15,392,750
-

Beban Lain-Lain
TGL KETERANGAN REF
Saldo Awal
31
JU1

DEBIT

KREDIT

837,500
14,507,500

Ikhtisar Rugi Laba

TGL KETERANGAN REF

DEBIT
675,900,000
14,850,000

KREDIT
690,750,000
675,900,000

5,312
SALDO
13,670,000
14,507,500
6,101
SALDO
690,750,000
690,750,000
14,850,000
-

UD MUTIARA TECHNO
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2002
KODE NAMA AKUN
Ref DEBIT
1111
1112
1113
1114
1115
1116
1117
1118
1119
1201
1311
1321
2101
2103
2201
3001

KAS
Kas Kecil
Piutang Dagang
Cadangan Kerugian Piutang Dagang
Piutang Wesel
Persediaan Barang Dagang
Piutang Bunga
Persediaan Perlengkapan Kantor
Asuransi Dibayar Dimuka
Sertifikat Deposito
Aktiva Tetap
Akumulasi Penyusutan Aktiva Tetap
Utang Dagang
Utang Beban
Utang Bank Jangka Panjang
Modal

KREDIT

541,903,950
10,000,000
284,675,000
22,711,500
100,000,000
690,750,000
27,080,000
12,700,000
13,000,000
250,000,000
520,000,000
225,000,000
491,381,250
47,910,000
200,000,000
1,463,106,200

2,450,108,950

2,450,108,950

UD MUTIARA TECHNO
JURNAL PENYESUAIAN
31 DESEMBER 2002
TGL KETERANGAN
REF
DEBIT
31 Kerugian Piutang Dagang
15,392,750
Cadangan Kerugian Piutang Dagang
31 Piutang Bunga
27,080,000
Pendapatan Bunga
31 Beban Angkut Pembelian
9,945,000
Beban Angkut Penjualan
12,688,000
Beban Gaji dan Upah
21,750,000
Beban Telp Listrik Air
527,000
Beban Bunga
3,000,000
Utang Beban
31 Beban Asuransi
11,000,000
Asuransi Dibayar Dimuka
31 Beban Penyusutan Aktiva Tetap
17,000,000
Akumulasi Penyusutan Aktiva Tetap
31 Persediaan Perlengkapan Kantor
2,120,500
Beban Perlengkapan Kantor
31 Persediaan Barang Dagangan
690,750,000
Ikhtisar Rugi Laba
811,253,250

KREDIT
15,392,750
27,080,000

47,910,000
11,000,000
17,000,000
2,120,500
690,750,000
811,253,250

UD MUTIARA TECHNO
BUKU PEMBANTU PIUTANG DAGANG
1,113 Jaya Komputer
TGL

Keterangan

Ref

Saldo
Pelunasan
Penjualan
Pelunasan

Debit

Kredit
93,750,000

118,750,000
118,750,000

Saldo
Debit
93,750,000
118,750,000
-

Kredit

1,113 BPR Aman

TGL

Keterangan

Ref

Debit

Saldo
Penjualan

Kredit
47,350,000

Saldo
Debit
47,350,000
-

Kredit

1,113 Wahyu Komputer

TGL

Keterangan

Ref

Saldo
Pelunasan
Penjualan

Debit

Kredit
18,525,000

64,100,000

Saldo
Debit
18,525,000
64,100,000

Kredit

1,113 STIE YAMI

TGL

Keterangan

Ref

Debit

Saldo
Pelunasan

Kredit
107,500,000

Saldo
Debit
107,500,000
-

Kredit

1,114 Akademi Informatika Gama

TGL

Keterangan

Ref

Debit

Saldo
Pelunasan

Kredit
161,550,000

Saldo
Debit
161,550,000
-

Kredit

1,114 Pemda Magelang

TGL

Keterangan
Saldo
Pelunasan

Ref

Debit

Kredit
83,750,000

Saldo
Debit
83,750,000
-

Kredit

1,114 Kusuma Komputer

TGL

Keterangan

Ref

Saldo
Pelunasan
Penjualan
Retur Penjualan

Debit

Kredit
33,950,000

101,350,000
8,350,000

Saldo
Debit
33,950,000
101,350,000
93,000,000

Kredit

1,114 SMK 1 Purworejo

TGL

Keterangan

Ref

Penjualan

Debit

Kredit

61,200,000

Saldo
Debit
61,200,000

Kredit

1,114 Bank Muamalat

TGL

Keterangan

Ref

Penjualan
Penghapusan Piutang

Debit

Kredit

33,125,000
33,125,000

Saldo
Debit
33,125,000
-

Kredit

1,113 CafNet Rentang

TGL

Keterangan
Penjualan

Ref

Debit
39,000,000

Kredit

Saldo
Debit
39,000,000

Kredit

UD MUTIARA TECHNO
BUKU PEMBANTU UTANG DAGANG
2,101 Komputindo Komputer
TGL

Keterangan

Ref

Saldo
Pelunasan
Pembelian

Debit

Kredit

Saldo
Debit

Kredit
230,425,000
218,562,500

230,425,000
218,562,500

2,101 Radjasa Komputer

TGL

Keterangan

Ref

Saldo
Pelunasan
Pembelian

Debit

Kredit

Saldo
Debit

Kredit
42,055,000
19,093,750

42,055,000
19,093,750

2,101 Data General Komputer

TGL

Keterangan

Ref

Saldo
Pelunasan
Pembelian

Debit

Kredit

Saldo
Debit

Kredit
87,780,000
77,000,000

87,780,000
77,000,000

2,101 Media Pusat Komputer

TGL

Keterangan

Ref

Saldo
Pelunasan
Pembelian

Debit

Kredit

Saldo
Debit

Kredit
21,125,000
16,900,000

21,125,000
16,900,000

2,102 Tekno Informatika

TGL

Keterangan

Ref

Saldo
Pelunasan

Debit

Kredit

Saldo
Debit

Kredit
18,395,000
-

18,395,000

2,102 Rakitindo Perkasa

TGL

Keterangan
Saldo
Pembelian
Pelunasan

Ref

Debit

Kredit
76,000,000

45,000,000

Saldo
Debit

Kredit
45,000,000
121,000,000
76,000,000

2,102 Kinarya Komputer

TGL

Keterangan

Ref

Saldo
Pembelian
Pelunasan

Debit

Kredit

Saldo
Debit

Kredit
84,250,000
184,250,000
100,000,000

100,000,000
84,250,000

2,102 Toko Merah

TGL

Keterangan
Pembelian

Ref

Debit

Kredit
12,250,000

Saldo
Debit

Kredit
12,250,000