A Jurnal Transaksi

TANGGAL COA DEBIT CREDIT

1 9/3/2012 141 persediaan 1,000,000,000
161 PPN Masukan 100,000,000
211 Account Payable 1,100,000,000

2 9/10/2012 121 Account Receivable 550,000,000

411 Sales 500,000,000
221 PPN Keluaran 50,000,000

511 HPP 200,000,000

141 Persediaan 200,000,000

3 9/12/2012 162 Pajak Dibayar di muka - PPH pasal 25 4,250,000

112 Bank 4,250,000

4 9/12/2012 151 Sewa di bayar dimuka 180,000,000

111 Cash 180,000,000

5 9/17/2012 112 Bank 550,000,000

121 Account Receivable 550,000,000

6 9/18/2012 614 Beban Service Mobil 125,000

111 cash 125,000

7 9/18/2012 211 Account Payable 110,000,000

112 bank 110,000,000

8 9/20/2012 613 Beban Listrik 2,250,000

111 cash 2,250,000

9 9/25/2012 611 Beban Gaji Karyawan 150,000,000

222 Hutang Pajak - PPH Pasal 21 1,125,000
112 Bank 148,875,000

10 9/26/2012 612 Beban Jasa Konsultasi Pajak 30,000,000

112 Bank 30,000,000

11 9/30/2012 131 Peralatan - Komputer 40,000,000

112 Bank 40,000,000

2,916,625,000 2,916,625,000

B Kompensasi PPN
 DEBIT KREDIT
221 PPN Keluaran 50000000
161 PPN masukan 50,000,000

50,000,000 50,000,000

C Jurnal Amortisasi Sewa dan Komputer

DEBIT CREDIT
1 Amortisasi Sewa
615 Beban Sewa 15,000,000
151 Sewa di bayar di muka 15,000,000

2 Amortisasi Komputer
616 Beban depresiasi - Komputer 833,333
132 Akum. Depresiasi - Komputer 833,333

15,833,333 15,833,333
HPP :
Pembelian 1,000,000,000 5000 200,000
Penjualan 500,000,000 1000 500,000
Profit/item 300,000
 STATEMENT OF FINANCIAL POSITION
PERIODE SEPTEMBER 2012

COA Balance
ASSET
Current Asset
111 Cash - 182,375,000
112 Bank 216,875,000
121 Account Receivable -
141 Persediaan 800,000,000
151 Sewa di bayar dimuka 165,000,000
161 PPN Masukan 50,000,000
162 Pajak Dibayar di muka - PPH pasal 25 4,250,000
Total Current Asset 1,053,750,000

Non-Current Asset
131 Peralatan - Komputer 40,000,000
132 Akum. Depresiasi - Komputer - 833,333
Total Non-Current Asset 39,166,667

TOTAL ASSET 1,092,916,667

LIABILITIES & EQUITIES

Liabilities
211 Account Payable - 990,000,000
221 PPN Keluaran -
222 Hutang Pajak - PPH Pasal 21 - 1,125,000
Total Liabilities - 991,125,000

Equities
Modal -
Retained Earnings -
Income in this years - 101,791,667
Total Equities - 101,791,667

TOTAL LIABILITIES & EQUITIES - 1,092,916,667

INCOME STATEMENT
PERIODE SEPTEMBER 2012

COA Balance
Revenue
411 Sales - 500,000,000
511 HPP 200,000,000
Gross Profit - 300,000,000

Expense
611 Beban Gaji Karyawan 150,000,000
612 Beban Jasa Konsultasi Pajak 30,000,000
613 Beban Listrik 2,250,000
614 Beban Service Mobil 125,000
615 Beban Sewa 15,000,000
616 Beban depresiasi - Komputer 833,333
Total Expense 198,208,333

Net Profit - 101,791,667