SALON INDAH

JURNAL UMUM
PER SEPTEMBER 2016

NO AKUN D K
1 Sewa dibayar dimuka 2,800,000 -
Kas - 2,800,000
2 Perlengkapan 1,500,000 -
Kas - 1,500,000
3 Peralatan 3,500,000 -
Kas - 3,500,000
4 Beban Iklan 50,000 -
Kas - 50,000
5 Kas 5,600,000 -
Pendapatan Jasa - 5,600,000
6 Beban Keamanan & Kebersihan 200,000 -
Kas - 200,000
7 Kas 1,000,000 -
Peralatan - 1,000,000
8 Kas 1,500,000 -
Pendapatan Jasa - 1,500,000
9 Beban Gaji 1,700,000 -
Kas - 1,700,000
10 Piutang 500,000 -
Kas - 500,000
11 Prive 800,000 -
Kas - 800,000
12 Kas 2,000,000 -
Pendapatan Jasa - 2,000,000
13 Beban Listrik 300,000 -
Kas - 300,000
14 Kas 500,000 -
Piutang - 500,000
15 Beban Perbaikan 400,000 -
Utang - 400,000
16 Kas 2,000,000 -
Pendapatan Jasa - 2,000,000
17 Kas 300,000 -
Prive - 300,000
18 Utang 400,000 -
Kas - 400,000
19 Kas 5,000,000 -
Utang Usaha - 5,000,000
20 Kas 1,800,000 -
Pendapatan Jasa - 1,800,000
21 Beban Gaji 1,500,000 -
Kas - 1,500,000
22 Beban Lain 400,000 -
Kas - 400,000
23 Prive 1,500,000 -
Kas - 1,500,000
 SALON INDAH
BUKU BESAR
PER SEPTEMBER 2016

KAS
NO KETERANGAN REF D K
1 SALDO LPK 15,000,000 -
2 JU - 2,800,000
3 JU - 1,500,000
4 JU - 3,500,000
5 JU - 50,000
6 JU 5,600,000 -
7 JU - 200,000
8 JU 1,000,000 -
9 JU 1,500,000 -
10 JU - 1,700,000
11 JU - 500,000
12 JU - 800,000
13 JU 2,000,000 -
14 JU - 300,000
15 JU 500,000 -
16 JU 2,000,000 -
17 JU 300,000 -
18 JU - 400,000
19 JU 5,000,000 -
20 JU 1,800,000 -
21 JU - 1,500,000
22 JU - 400,000
23 JU - 1,500,000

UTANG
NO KETERANGAN REF D K
1 SALDO LPK - 800,000
2 JU - 400,000
3 JU 400,000 -

MODAL
NO KETERANGAN REF D K
1 SALDO LPK - 23,300,000
2 (PRIVE) JU 800,000 -
3 (PRIVE) JU 300,000 -

PIUTANG
NO KETERANGAN REF D K
1 SALDO LPK 400,000 -
2 JU 500,000 -
3 JU - 500,000
 PERLENGKAPAN
NO KETERANGAN REF D K
1 SALDO LPK 3,300,000 -
2 JU 1,500,000 -

PERALATAN
NO KETERANGAN REF D K
1 SALDO LPK 5,600,000 -
2 JU 3,500,000 -
3 JU - 1,000,000

AKUMULASI PENYUSUTAN PERALATAN

NO KETERANGAN REF D K
1 SALDO LPK 200,000
2 JP - 50,000

BEBAN IKLAN
NO KETERANGAN REF D K
1 JU 50,000

BEBAN KEAMANAN & KEBERSIHAN

NO KETERANGAN REF D K
1 JU 200,000

BEBAN GAJI
NO KETERANGAN REF D K
1 JU 1,700,000
2 JU 1,500,000

BEBAN LISTRIK
NO KETERANGAN REF D K
1 JU 300,000

BEBAN PERBAIKAN
NO KETERANGAN REF D K
1 JU 400,000

BEBAN LAIN
NO KETERANGAN REF D K
1 JU 400,000

PENDAPATAN
NO KETERANGAN REF D K
1 JU - 5,600,000
2 JU - 1,500,000
3 JU - 2,000,000
4 JU - 1,800,000
 SEWA DIBAYAR DIMUKA
NO KETERANGAN REF D K
1 JU 700,000
LON INDAH
KU BESAR
PTEMBER 2016

SALDO
15,000,000
12,200,000
10,700,000
7,200,000
7,150,000
12,750,000
12,550,000
13,550,000
15,050,000
13,350,000
12,850,000
12,050,000
14,050,000
13,750,000
14,250,000
16,250,000
16,550,000
16,150,000
21,150,000
22,950,000
21,450,000
21,050,000
19,550,000

SALDO
(800,000)
(1,200,000)
(800,000)

SALDO
(23,300,000)
(22,500,000)
(22,200,000)

SALDO
400,000
900,000
400,000
SALDO
3,300,000
4,800,000

SALDO
5,600,000
9,100,000
8,100,000

SALDO
(200,000)
(250,000)

SALDO
50,000

SALDO
200,000

SALDO
1,700,000
3,200,000

SALDO
300,000

SALDO
400,000

SALDO
400,000

SALDO
(5,600,000)
(7,100,000)
(9,100,000)
(10,900,000)
SALDO
700,000
 SALON INDAH
JURNAL PENYESUAIAN
PER SEPTEMBER 2016

NO AKUN D K
1 Beban Sewa 700,000 -
Sewa dibayar dimuka - 700,000
2 Beban Perlengkapan 300,000 -
Perlengkapan - 300,000
3 Beban Penyusutan Peralatan 50,000 -
Akumulasi Penyusuan Peralatan - 50,000
4 Beban Gaji 200,000 -
Utang Gaji - 200,000
 SALON INDAH
KERTAS KERJA
PER SEPTEMBER 2016

NERACA SALDO JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN LAPORAN LABA RUGI LAPORAN NERACA
NO AKUN
D K D K D K D K D K
1 KAS 19,550,000 - - - 19,550,000 - - - 19,550,000 -
2 PIUTANG 400,000 - - - 400,000 - - - 400,000 -
3 PERLENGKAPAN 4,800,000 - - 300,000 4,500,000 - - - 4,500,000 -
4 PERALATAN 8,100,000 - - - 8,100,000 - - - 8,100,000 -
5 AKUMULASI PENYUSUTAN PERALATAN - 200,000 - 50,000 - 250,000 - - - 250,000
6 SEWA GEDUNG DIBAYAR DIMUKA 2,800,000 - 700,000 2,100,000 - - - 2,100,000 -
7 UTANG USAHA - 5,800,000 - - - 5,800,000 - - - 5,800,000
8 MODAL - 23,300,000 - - - 23,300,000 - - - 23,300,000
9 PRIVE 2,000,000 - - - 2,000,000 - - - 2,000,000 -
10 PENDAPATAN - 12,900,000 - - - 12,900,000 - 12,900,000 - -
11 BEBAN IKLAN 50,000 - - - 50,000 - 50,000 - - -
12 BEBAN KEAMANAN & KEBERSIHAN 200,000 - - - 200,000 - 200,000 - - -
13 BEBAN GAJI 3,200,000 - 200,000 - 3,400,000 - 3,400,000 - - -
14 BEBAN LISTRIK 300,000 - - - 300,000 - 300,000 - - -
15 BEBAN PERBAIKAN 400,000 - - - 400,000 - 400,000 - - -
16 BEBAN LAIN 400,000 - - - 400,000 - 400,000 - - -
17 BEBAN SEWA - - 700,000 - 700,000 - 700,000 - - -
18 BEBAN PERLENGKAPAN - - 300,000 - 300,000 - 300,000 - - -
19 BEBAN PENYUSUTAN PERALATAN - - 50,000 - 50,000 - 50,000 - - -
20 UTANG GAJI - - - 200,000 - 200,000 - - - 200,000
TOTAL 42,200,000 42,200,000 1,250,000 1,250,000 42,450,000 42,450,000 5,800,000 12,900,000 36,650,000 29,550,000
LABA 7,100,000 7,100,000
 SALON INDAH
LAPORAN LABA RUGI
PER SEPTEMBER 2016

PENDAPATAN
BEBAN USAHA :
BEBAN IKLAN 50,000
BEBAN KEAMANAN & KEBERSIHAN 200,000
BEBAN GAJI 3,400,000
BEBAN LISTRIK 300,000
BEBAN PERBAIKAN 400,000
BEBAN LAIN 400,000
BEBAN SEWA 700,000
BEBAN PERLENGKAPAN 300,000
BEBAN PENYUSUTAN PERALATAN 50,000

LABA

SALON INDAH
LAPORAN PERUBAHAN MODAL
PER SEPTEMBER 2016

MODAL
MODAL AWAL
PRIVE
LABA
MODAL AKHIR

SALON INDAH
LAPORAN NERACA
PER SEPTEMBER 2016

AKTIVA
AKTIVA LANCAR:
KAS 19,550,000
PIUTANG 400,000
PERLENGKAPAN 4,500,000
PERALATAN 8,100,000
AKTIVA TETAP:
AKUMULASI PENYUSUTAN PERALATAN (250,000)
SEWA GEDUNG DIBAYAR DIMUKA 2,100,000
JUMLAH AKTIVA
KEWAJIBAN
UTANG USAHA 5,800,000
UTANG GAJI 200,000
MODAL
MODAL AKHIR
JUMLAH KEWAJIBAN DAN MODAL
 SALON INDAH
APORAN LABA RUGI
ER SEPTEMBER 2016

12,900,000

(5,800,000)
7,100,000

SALON INDAH
RAN PERUBAHAN MODAL
ER SEPTEMBER 2016

23,300,000
(2,000,000)
7,100,000
28,400,000

SALON INDAH
LAPORAN NERACA
ER SEPTEMBER 2016

32,550,000

1,850,000
34,400,000

6,000,000

28,400,000
34,400,000