Nama : Try Rahmawana Parulian Simamora

NPM : 2102170575
No Absen : 37
Kelas : D1 Pajak 1-26
Mata Kuliah : Pengantar Akuntansi I

JURNAL UMUM
OKTOBER
Hal 01
Tanggal Nama Akun dan Keterangan Ref Debit Kredit
1-Oct Kas Rp30,000,000
Modal Pemilik Rp30,000,000
2-Oct Kas Rp9,000,000
Sewa dibayar di muka Rp9,000,000
2-Oct Perlengkapan ( Peralatan Kantor ) Rp20,000,000
Kas Rp6,000,000
Hutang Rp14,000,000
3-Oct Perlengkapan ( Peralatan Kantor ) Rp1,500,000
Hutang Rp1,500,000
5-Oct Asuransi dibayar di muka Rp3,600,000
Kas Rp3,600,000
8-Oct Kas Rp20,000,000
Hutang Rp20,000,000
9-Oct Beban Iklan Rp1,500,000
Kas Rp1,500,000
12-Oct Piutang Rp7,600,000
Pendapatan Rp7,600,000
18-Oct Perlengkapan ( Peralatan Kantor ) Rp2,000,000
Persediaan ATK Rp800,000
Kas Rp2,800,000
20-Oct Beban Gaji Rp3,200,000
Kas Rp3,200,000
21-Oct Kas Rp2,800,000
Piutang Rp2,800,000
25-Oct Piutang Rp3,000,000
Pendapatan Rp3,000,000
31-Oct Beban transportasi Rp800,000
Kas Rp800,000
31-Oct Beban Air Rp300,000
Beban Listrik Rp400,000
Kas Rp700,000
31-Oct Prive Rp1,200,000
Kas Rp1,200,000
JUMLAH TOTAL Rp107,700,000 Rp107.700.000
 BUKU BESAR

KAS
Tanggal Keterangan Ref Debit Kredit Saldo
1-Oct Rp30,000,000 Rp30,000,000
2-Oct Rp9,000,000 Rp21,000,000
2-Oct Rp6,000,000 Rp. 15.000.000
5-Oct Rp3,600,000 Rp. 11.400.000
8-Oct Rp20,000,000 Rp31,400,000
9-Oct Rp1,500,000 Rp29,900,000
18-Oct Rp2,800,000 Rp27,100,000
20-Oct Rp3,200,000 Rp23,900,000
21-Oct Rp2,800,000 Rp26,700,000
31-Oct Rp800,000 Rp25,900,000
31-Oct Rp700,000 Rp25,200,000
31-Oct Rp1,200,000 Rp24,000,000

PIUTANG
Tanggal Keterangan Ref Debit Kredit Saldo
12-Oct Rp7,600,000 Rp7,600,000
21-Oct Rp2,800,000 Rp4,800,000
25-Oct Rp3,000,000 Rp7,800,000

PERSEDIAAN
Tanggal Keterangan Ref Debit Kredit Saldo
18-Oct Rp800,000 Rp800,000

PEMBAYARAN DI MUKA
Tanggal Keterangan Ref Debit Kredit Saldo
5-Oct Asuransi Rp3,600,000 Rp3,600,000

HUTANG
Tanggal Keterangan Ref Debit Kredit Saldo
2-Oct Rp14,000,000 (Rp14,000,000)
3-Oct Rp1,500,000 (Rp15,500,000)
8-Oct Rp20,000,000 (Rp35,500,000)

SEWA DIBAYAR DI MUKA

Tanggal Keterangan Ref Debit Kredit Saldo
2-Oct Rp9,000,000 Rp9,000,000

PERALATAN
Tanggal Keterangan Ref Debit Kredit Saldo
2-Oct Rp20,000,000 Rp20,000,000
3-Oct Rp1,500,000 Rp21,500,000
18-Oct Rp2,000,000 Rp23,500,000

PENDAPATAN
Tanggal Keterangan Ref Debit Kredit Saldo
12-Oct Rp7,600,000 (Rp7,600,000)
25-Oct Rp3,000,000 (Rp10,600,000)

PRIVE
Tanggal Keterangan Ref Debit Kredit Saldo
31-Oct Rp1,200,000 Rp1,200,000

MODAL
Tanggal Keterangan Ref Debit Kredit Saldo
1-Oct Modal Pemilik Rp30,000,000 (Rp30,000,000)

BEBAN IKLAN
Tanggal Keterangan Ref Debit Kredit Saldo
9-Oct Rp1,500,000 Rp1,500,000

BEBAN GAJI
Tanggal Keterangan Ref Debit Kredit Saldo
20-Oct Rp3,200,000 Rp3,200,000

BEBAN TRANSPORTASI
Tanggal Keterangan Ref Debit Kredit Saldo
31-Oct Rp800,000 Rp800,000

BEBAN AIR
Tanggal Keterangan Ref Debit Kredit Saldo
31-Oct Rp300,000 Rp300,000

BEBAN LISTRIK
Tanggal Keterangan Ref Debit Kredit Saldo
31-Oct Rp400,000 Rp400,000
 NERACA SALDO
OKTOBER

Nama Akun Debit Kredit

Kas Rp24,000,000
Piutang Rp7,800,000
Persediaan Rp800,000
Pembayaran di muka Rp3,600,000
Hutang Rp35,500,000
Sewa bayar di muka Rp9,000,000
Peralatan Rp23,500,000
Pendapatan Rp10,600,000
Prive Rp1,200,000
Modal Rp30,000,000
Beban Iklan Rp1,500,000
Beban Gaji Rp3,200,000
Beban Transportasi Rp800,000
Beban Air Rp300,000
Beban Listrik Rp400,000
TOTAL Rp76,100,000 Rp76,100,000