BENGKEL "GHOFAR"

JURNAL UMUM
PERIODE 30 APRIL 2016

TANGGAL
April
2016

URAIAN
1 Kas

REF
100

Peralatan

110

Perlengkapan

102

Modal
2 Biaya Sewa
Kas
2 Kas
Pendapatan
5 Piutang Usaha
Pendapatan
10 Perlengkapan
Kas
15 Kas
Piutang Usaha
20 Kas
Pendapatan
30 Biaya Listrik
Kas
31 Prive
Kas

300

DEBET

KREDIT

500,000
5,000,000
700,000
6,200,000
200,000
200,000
75,000
75,000
1,000,000
1,000,000
250,000
250,000
1,000,000
1,000,000
1,500,000
1,500,000
50,000
50,000
300,000
300,000
10,575,000

100
1/4
3/4
15/4
20/4

500,000 2/4
75,000 10/4
1,000,000 30/4
1,500,000 30/4
3,075,000

So.
3,075,000

110
1/4

101
5/4

Peralatan

111
1/4

5,000,000

300
1/4

500
2/4

Kas
200,000
250,000
50,000
300,000
800,000
2,275,000
3,075,000

1/4

200,000

Modal Tn. Ghofar

6,200,000

301
30/4

Biaya Sewa

501
30/4

1,000,000

300,000

503
30/4

Biaya Penyusutan Peralatan

15/4

Piutang Usaha
1,000,000

102
1/4
10/4

Perlengkapan
700,000
250,000
950,000

Akum. Peny. Peralatan

200
1/4

Hutang Usaha

Prive Tn. Ghofar

400
1/4

Pendapatan
75,000
1,000,000
1,500,000
2,575,000

Biaya Perlengkapan

502
30/4

3/4
5/4
20/4

Biaya Listrik
50,000

BENGKEL "GHOFAR"
NERACA SALDO
PERIODE 30 APRIL 2016

NO.
AKUN

KETERANGAN

DEBET

KREDIT

100

Kas

2,275,000

101

Piutang Usaha

102

Perlengkapan

110

Peralatan

111

Akumulasi Penyusutan Peralatan

200

Hutang Usaha

300

Modal Tn. Ghofar

301

Prive Tn. Ghofar

400

Pendapatan

500

Biaya Sewa

501

Biaya Perlengkapan

502

Biaya Listrik

503

Biaya Penyusutan Peralatan

0
950,000
5,000,000

6,200,000
300,000

0
2,575,000

200,000
50,000
8,775,000

8,775,000

BENGKEL "GHOFAR"
JURNAL PENYESUAIAN
PER 30 APRIL 2016

TANGGAL
April
2016

URAIAN

30 Biaya Perlengkapan
Perlengkapan
30 Piutang Usaha
Pendapatan
30 Biaya Penyusutan Peralatan
Akumulasi Penyusutan Peralatan

DEBET

KREDIT

675,000
675,000
600,000
600,000
250,000
250,000

BENGKE

WOR
PER 30
NS
NO.
AKUN

NAMA AKUN

DEBET

KREDIT

100

Kas

2,275,000

101

Piutang Usaha

102

Perlengkapan

110

Peralatan

111

Akumulasi Penyusutan Peralatan

200

Hutang Usaha

300

Modal Tn. Ghofar

301

Prive Tn. Ghofar

400

Pendapatan

500

Biaya Sewa

501

Biaya Perlengkapan

502

Biaya Listrik

503

Biaya Penyusutan Peralatan

0
950,000
5,000,000

6,200,000
300,000

0
2,575,000

200,000
50,000
8,775,000

8,775,000

BENGKEL "GHOFAR"
WORKSHEET
PER 30 APRIL 2016
AJP
DEBET

NSD
KREDIT

600,000
675,000
250,000

600,000
675,000
250,000
1,525,000

1,525,000

DEBET

LABA RUGI
KREDIT

DEBET

2,275,000

600,000

275,000

5,000,000

250,000

6,200,000

300,000

3,175,000

200,000

200,000

675,000

675,000

50,000

50,000

250,000

250,000

9,625,000

9,625,000

1,175,000

LABA

2,000,000
3,175,000

LABA RUGI

NERACA

KREDIT

DEBET

KREDIT

2,275,000

600,000

275,000

5,000,000

250,000

6,200,000

300,000

8,450,000

6,450,000

3,175,000
0
0
0
0
3,175,000

2,000,000
3,175,000

8,450,000

8,450,000