DUNIA BONEKA

JURNAL UMUM
NOVEMBER 2002

TANGGAL
N
O
V
E
M
B
E
R

NO. FAKTUR

01

K ETERANGAN
Tanah
Bangunan
Peralatan Kantor
Komputer
Kendaraan Bermotor
Bank
Kas
Perlengkapan Kantor
Modal

NO.
AKUN

1700
1710
1720
1730
1740
1001
1000
1400
3000

REF

B01

DEBIT
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
-

Investasi Awal

Rp
Modal

D
E
S
E
M
B
E
R

03

26

26
2002

001

001

002

50,000,000
100,000,000
60,000,000
40,000,000
80,000,000
40,000,000
10,000,000
5,000,000

Kas
Piutang Dagang
(Jaya)
Hutang Dagang
Kas
(Norita)
Kas
Piutang Dagang
(Inti)

385,000,000
-

1000
1100

B25

2000
1000

B42

1000
1100

B43

Rp

60,000
-

Rp

45,000
-

Rp

87,000
-

26

002

Hutang Dagang
Kas
(Naruto)
JUMLAH

2000
1000

B44

Rp

66,000
-

Rp

770,258,000

(RUPIAH)
KREDIT
Rp

385,000,000
-

Rp

385,000,000
-

Rp

60,000

Rp

45,000

Rp

87,000

Rp

66,000

Rp

770,258,000

DUNIA BONEKA
JURNAL PENERIMAAN KAS
NOVEMBER 2002

DEBIT
TANGGAL

NO. FAKTUR

N
O
V
E
M

18

26

02

Inti

D
E
S
E
M
B
E
R

01

03

Mega

03

05

01

K ETERANGAN

04

05

06

NO. AKUN

B10

1001
4011
2000

Rp

9,108,000

B18

1001
1100

Rp

16,900,000

B21

1001
4011
1100

Rp

18,810,000

B26

1001
4011
1100

Rp

28,660,500

B27

1001
4011
1100

Rp

231,858,000

B30

1001
4011
1100

Rp

57,291,300

Mega

Inti

Jaya

2002

10

REF

Mega

KAS

BANK

17

07

Inti

18

08

Jaya

19

09

Jaya

26

10

B35

1001
4011
1100

Rp

63,360,000

B36

1001
1100

Rp

16,400,000

B37

1001
4011
1100

Rp

23,438,250

B41

1001
4011
1100

Rp

27,967,500

Mega

JUMLAH

Rp

498,445,000

A
N KAS
2
(RUPIAH)

BIT

KREDIT
DISKON

Rp

PIUTANG

LA I N N YA
NAMA AKUN

T O TAL

92,000 Rp

9,200,000

Rp

16,900,000

Rp

190,000 Rp

19,000,000

Rp

289,500 Rp

28,950,000

Rp

2,342,000 Rp

234,200,000

Rp

578,700 Rp

57,870,000

Rp

640,000 Rp

64,000,000

Rp

16,400,000

Rp

236,750 Rp

23,675,000

Rp

282,500 Rp

28,250,000

498,445,000 Rp

498,445,000

DUNIA BONEKA
JURNAL PENGELUARAN KAS
NOVEMBER 2002

DEBIT
TANGGAL NO. FAKTUR

N
O
V
E
M
B
E
R

D
E
S
E
M
B
E

11

123450

12

02

17

123451

K ETERANGAN

AXA Insurance

REF

PLN

19

05

Telkom

01

123452

02

07

Karyawan

LA I N N YA
BEBAN LAIN-LAIN

T O TAL

6602
1001

B06

6007
6008
1000

B09

1100
1001
5011

B11

6603
1000

Beban Listrik

Rp

900,000

B12

6604
1000

Biaya Telepon

Rp

400,000

B19

6000
1001

Biaya Gaji

Rp

15,000,000

B22

6007
6008
6605
1000

Beban BBM
Beban Parkir
Retribusi Jaga Malam

Rp
Rp
Rp

100,000
10,000
100,000

Miki Dolls

04

HUTANG DAGANG

B05

Shelly

19

NO. AKUN

Shelly

Beban Asuransi

Rp

1,200,000

Beban BBM
Beban Parkir

Rp
Rp

100,000
10,000

Rp

35,000,000

R
06

123453

Shelly

2002

10

123454

Car Rental

14

123455

DEF Advertising

20

123456

Norita

22

123457

Miki Dolls

28

123458

PQR Computer

28

14

Shelly

JUMLAH

B28

6604
6603
1001

Beban Telepon
Beban Listrik

Rp
Rp

450,000
850,000

B31

1500
1001

Sewa Dibayar Dimuka

Rp

8,000,000

B33

6002
1001

Beban Iklan

Rp

10,000,000

B38

2000
1001

Rp

29,000,000

B39

2000
1001

Rp

350,000,000

B45

6610
1001

Beban Perlengkapan Ktr

Rp

1,500,000

B46

4000
1000

Retur Penjualan

Rp

147,000

Rp

399,947,000

(RUPIAH)
KREDIT
BANK
Rp

1,200,000

Rp

KAS

DISKON

Rp

34,300,000

110,000

Rp

700,000

Rp

900,000

Rp

400,000

Rp

15,000,000

Rp

210,000

Rp

1,300,000

Rp

8,000,000

Rp

10,000,000

Rp

29,000,000

Rp

350,000,000

Rp

1,500,000

Rp

Rp

147,000

399,947,000

DUNIA BONEKA
JURNAL PEMBELIAN
NOVEMBER 2002

TANGGAL
N
O
V
E
M
B
E
R

NO. FAKTUR
81

K ETERANGAN
Mickey and Minie
Hello Kitty
Winnie The Pooh

NO. AKUN

DEBIT
PEMBELIAN

REF

(RUPIAH)
KREDIT
HUTANG DAGANG

B02

Rp
Rp
Rp

10,000,000
12,500,000 Rp
12,500,000

35,000,000

5000
2000

B04

Rp
Rp

15,000,000
Rp
14,000,000

29,000,000

5000
2000

B08

Rp
Rp

17,000,000
Rp
16,000,000

33,000,000

B15

Rp
Rp
Rp

100,000,000
125,000,000 Rp
125,000,000

350,000,000

5000
2000

B20

Rp
Rp

85,000,000
Rp
80,000,000

165,000,000

5000
2000

B24

Rp
Rp

45,000,000
Rp
42,000,000

87,000,000

5000
2000
(Miki Dolls)

10

0052

Doraemon
Pikachu
(Norita)

17

009

Naruto
Spongebob
(Naruto)

23

93

Mickey and Minie

Hello Kitty
Winnie The Pooh

5000
2000
(Miki Dolls)

D
E
S

01

2002

02

012

Naruto
Spongebob
(Naruto)

0086

Doraemon
Pikachu
(Norita)

JUMLAH

Rp

699,000,000 Rp

699,000,000

DUNIA BONEKA
JURNAL PENJUALAN
NOVEMBER 2002

TANGGAL
N
O
V
E
M
B
E
R

10

NO. FAKTUR
236

K ETERANGAN
Mickey and Minie
Hello Kiity
Winnie The Pooh

NO. AKUN
1100
4000

DEBIT
PIUTANG DAGANG

REF

KREDIT
PENJUALAN

B03

Rp
Rp
Rp

2,600,000
3,300,000 Rp
3,300,000

9,200,000

B07

Rp
Rp
Rp
Rp
Rp

2,600,000
3,300,000
3,300,000 Rp
4,000,000
3,700,000

16,900,000

B13

Rp
Rp
Rp
Rp

4,000,000
3,700,000
Rp
4,500,000
4,200,000

16,400,000

B14

Rp
Rp
Rp
Rp
Rp

2,600,000
4,500,000
4,200,000 Rp
4,000,000
3,700,000

19,000,000

(Mega)
14

006

2002

Mickey and Minie

Hello Kiity
Winnie The Pooh
Doraemon
Pikachu

1100
4000

(Inti)
19

000

Doraemon
Pikachu
Naruto
Spongebob

1100
4000

(Jaya)
21

239

Mickey and Minie

Naruto
Spongebob
Doraemon
Pikachu

1100
4000

(Mega)

24

009

Naruto
Spongebob
Doraemon
Pikachu

1100
4000

B16

Rp
Rp
Rp
Rp

9,000,000
8,400,000
Rp
6,000,000
5,550,000

28,950,000

B17

Rp
Rp
Rp
Rp

65,000,000
82,500,000
Rp
82,500,000
4,200,000

234,200,000

B23

Rp
Rp
Rp
Rp
Rp

13,000,000
22,500,000
21,000,000 Rp
1,000,000
370,000

57,870,000

B29

Rp
Rp
Rp
Rp
Rp
Rp
Rp

11,250,000
10,500,000
10,000,000
9,250,000 Rp
6,500,000
8,250,000
8,250,000

64,000,000

B32

Rp
Rp
Rp
Rp

1,000,000
925,000
Rp
11,250,000
10,500,000

23,675,000

(Inti)
26

000

Mickey and Minie

Hello Kiity
Winnie The Pooh
Spongebob

1100
4000

(Jaya)
D
E
S
E
M
B
E
R

03

246

Mickey and Minie

Naruto
Spongebob
Doraemon
Pikachu

1100
4000

(Mega)
08

018

2002

Naruto
Spongebob
Doraemon
Pikachu
Mickey and Minie
Hello Kitty
Winnie The Pooh

1100
4000

(Inti)
11

000

Doraemon
Pikachu
Naruto
Spongebob

1100
4000

(Jaya)

17

249

Mickey and Minie

Naruto
Spongebob

1100
4000

B34

Rp
Rp
Rp

6,500,000
11,250,000 Rp
10,500,000

28,250,000

B40

Rp
Rp

2,250,000
Rp
2,100,000

4,350,000

Rp

502,795,000 Rp

(Mega)
23

023

Naruto
Spongebob

1100
4000
(Inti)
JUMLAH

502,79

(RUPIAH)
KREDIT
POT. PENJUALAN

502,795,000

KAS / 1000
TANGGAL
N
O
V
2002

9
12
19
19

K ETERANGAN
Investasi Awal
Beban BBM & Parkir
Beban Listrik (PLN)
Beban Telepon (Telkom)

REF
B01
B06
B11
B12

D
Rp

SALDO

K
10,000,000

Rp
Rp
Rp

D
Rp
110,000 Rp
900,000 Rp
400,000 Rp

10,000,000
9,890,000
8,990,000
8,590,000

BANK / 1001
TANGGAL
N
O
V
2002

9
11
17
18
26

K ETERANGAN
Investasi Awal
Beban Asuransi (Axa Insurance)
Pembelian Barang (Miki Dolls)
Penjualan Barang (Mega)
Penjualan Barang (Inti)

REF
B01
B05
B09
B10
B18

D
Rp

K
40,000,000

Rp
Rp

Rp
Rp

9,108,000
16,900,000

Rp
1,200,000 Rp
34,300,000 Rp
Rp
Rp

SALDO
D
40,000,000
38,800,000
4,500,000
13,608,000
30,508,000

SALDO
K
-

SALDO
K
-

TANGGAL
D
E
S
2002

2
3

KETERANGAN
Beban BBM, Parkir, & Retr.Jaga Malam
Pengkreditan Piutang (Jaya)

REF
B22
B25

D
Rp

SALDO

K
Rp
60,000

210,000
-

D
-

SALDO
K
Rp
Rp

210,000
150,000

TANGGAL

KETERANGAN

REF

SALDO
D

SALDO
K