Bengkel Cermat

General Journal
Sep-16

Date Account Ref Debet Kredit

9/1/2016 Advertising Expense 6120 Rp 650,000
Cash On Hand 1110 Rp 650,000
(dibayar beban iklan tunai)
9/2/2016 Cash On Hand 1110 ###
Account Receivable 1210 ###
(diterima cicilan piutang)
9/2/2016 Account Payable 2110 ###
Cash On Hand 1110 ###
(dibayar cicilan hutang)
9/3/2016 Expense Liability 2120 Rp 950,000
Cash On Hand 1110 Rp 950,000
(dibayar beban terutang)
9/4/2016 Bank BNI Arengka 1210 Rp 730,000
Service Revenue 4100 Rp 730,000
(penerimaan jasa service)
9/5/2016 Equipment at Cost 1310 ###
Account Payable 2110 ###
(dibeli peralatan bengkel kredit)
9/6/2016 Expense Liability 2120 Rp 500,000
Cash On Hand 1110 Rp 500,000
(dibayar beban terutang)
9/8/2016 Cash On Hand 1110 Rp 400,000
Account Receivable 1120 ###
Service Revenue 4100 ###
(diterima jasa service)
9/9/2016 Supplies 1220 Rp 860,000
Cash On Hand 1110 Rp 860,000
(dibeli perlengkapan service)
### Cash On Hand 1110 ###
Account Receivable 1120 ###
(diterima pelunasan piutang)
### Account Payable 2110 ###
Cash On Hand 1110 ###
(pelunasan hutang)
### Telephone and Electric Exp 6140 ###
Cash On Hand 1110 ###
(Pembayaran beban listrik & telp)
### Cash On Hand 1110 ###
 Service Revenue 4100 ###
(penerimaan jasa service)
### Salaries Expense 6110 ###
Cash On Hand 1110 ###
(pembayaran beban gaji)
### Bank BNI Arengka 1210 Rp 800,000
Service Revenue 4100 Rp 800,000
(penerimaan jasa service)
### Bank Loan 2210 ###
Cash On Hand 1110 ###
(pembayaran hutang)
### Cash On Hand 1130 ###
Bank BNI Arengka 1120 ###
(pengisian kas perusahaan)
### Cash On Hand 1110 ###
Service Revenue 4100 ###
(penerimaan jasa service)
### Supplies 1220 ###
Cash On Hand 1110 ###
(dibeli perlengkapan bengkel)
### Cash On Hand 1110 ###
Account Receivable 1120 ###
(diterima piutang pelanggan)
### Cash On Hand 1110 Rp 750,000
Account Receivable 1120 ###
Service Revenue 4100 ###
(diterima jasa service)
### Account Payable 2110 ###
Cash On Hand 1110 ###
(pembayaran hutang)
### Cash On Hand 1110 ###
Account Receivable 1120 ###
(diterima pembayaran piutang)
### Salaries Expense 6110 ###
Cash On Hand 1110 ###
(dibayar Gaji Karyawan)
TOTAL ### ###
 Bengkel Cermat
Ledger
31 September 2016

Account Nam
Cash On Hand Account No : 1110
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting AJ1 ### ###
###

Account Nam
Bank BNI Arengka Account No : 1120
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
Account Nam
Account Receivable Account No : 1210
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###

Account Nam
Supplies Account No : 1220
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
31 Posting GJ2 ### ###
31 Posting AJ1 ### ###

Account Nam
Prepaid Insurance Account No : 1230
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting AJ1 ### ###

Account Nam
Equipment at Cost Account No : 1310
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
Account Nam
Equipment Acc Depreciation Account No : 1311
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting AJ1 ### ###

Account Nam
Building at Cost Account No : 1320
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###

Account Nam
Building Accum Depr Account No : 1321
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting AJ1 ### ###

Account Nam
Account Payable Account No : 2110
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ2 ### ###
Account Nam
Expense Liability Account No :2120
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting AJ1 ### ###

Account Nam
Bank Loan Account No : 2210
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###
31 Posting GJ2 ### ###

Account Nam
Joni Capital Account No : 3100
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 1 Beginning B √ ###

Account Nam
Joni Withdrawal Account No : 3110
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep
Account Nam
Service Revenue Account No : 4100
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ1 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###
31 Posting GJ2 ### ###

Account Nam
Salaries Expense Account No : 6110
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting GJ2 ### ###
31 Posting GJ2 ### ###

Account Nam
Advertising Expense Account No : 6120
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting GJ1 ### ###

Account Nam
Supplies Expense Account No : 6130
Balance
Date Description Ref Debet Kredit
 Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 ### ###

Account Nam
Telephone and Electricity Expense Account No : 6140
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting GJ1 ### ###

Account Nam
Insurance Expense Account No : 6150
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 ### ###

Account Nam
Equipment Depreciation Expense Account No : 6210
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 ### ###

Account Nam
Building Depreciation Expense Account No : 6220
Balance
Date Description Ref Debet Kredit
 Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 ### ###

Account Nam
Other Operating Expense Account No : 6300
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 ### ###

Account Nam
Interest Revenue Account No : 7100
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 ### ###

Account Nam
Interest Expense Account No : 8100
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep
Account Nam
Bank Adm Expense Account No : 8120
Balance
Date Description Ref Debet Kredit
Debet Kredit
Sep 31 Posting AJ1 Rp9,500 Rp 9,500
 Bengkel Cermat
Trial Balance
31 September 2016

Balance
Account No Account Name
Debet Kredit
1110 Cash On Hand Rp 3,965,000
1120 Bank BNI Arengka ###
1210 Account Receivable ###
1220 Supplies ###
1230 Prepaid Insurance Rp 2,400,000
1310 Equipment at Cost ###
1311 Equipment Accum Depreciation Rp 3,600,000
1320 Building at Cost ###
1321 Building accum Depreciation Rp 6,200,000
2110 Account Payable Rp 4,990,000
2120 Expense Liability Rp 300,000
2210 Bank Loan Rp16,850,000
3100 Joni Capital Rp95,450,000
3110 Joni Withdrawal
4100 Service Revenue Rp 9,430,000
6110 Salaries Expense Rp 5,250,000
6120 Advertising Expense Rp 650,000
6130 Supplies Expense
6140 Telephone and Electricity Rp 1,240,000
6150 Insurance Expense
6210 Equipment Depreciation Expense
6220 Building Depreciation Expense
6300 Other Operating Expense
7100 Interest Revenue
8100 Interest Expense
8120 Bank Adm Expense
Total ### ###
 Bengkel Cermat
Adjousment Journal
31 September 2016

Date Account Ref Debet Kredit

31/09/201Supplies Expense 6130 ###
Supplies 1220 ###
31/09/201Insurance Expense 6150 Rp 200,000
Prepaid Insurance 1230 ###
31/09/201Equipment Depreciation 6210 Rp 250,000
Equipment Accum Deprec 1311 ###
Building Depreciation E 6220 Rp 300,000
Building Accum Deprecia 1321 ###
31/09/201Other Operating Expense 6300 Rp 125,000
Expense Liability 2120 ###
31/09/201Cash On Hand 1110 Rp 13,000
Bank Adm Expense 8120 Rp 9,500
Interest Revenue 7100 Rp 22,500
TOTAL ### ###
 Bengkel Cermat
Worksheet
31 September 2016
Neraca Saldo Penyesuaian NSSP
Acc NoAccount Name
Debet Kredit Debet Kredit Debet Kredit
### Cash On Hand ### ### ###
### Bank BNI Arengka ### ###
### Account Receivab ### ###
### Supplies ### ### ###
### Prepaid Insurance ### ### ###
### Equipment at Cos ### ###
### Equipment Accum Dep ### ### ###
### Building at Cost ### ###
### Building accum Depr ### ### ###
### Account Payable ### ###
### Expense Liability ### ### ###
### Bank Loan ### ###
### Joni Capital ### ###
### Joni Withdrawal
### Service Revenue ### ###
### Salaries Expense ### ###
### Advertising Expe ### ###
### Supplies Expense ### ###
### Telp & Elect Expe ### ###
### Insurance Expense ### ###
### Equipment Dep Expense ### ###
### Building Dep Expense ### ###
### Other Operating Expense ### ###
### Interest Revenue ### Rp22,500
### Interest Expense
### Bank Adm Expense Rp 9,500 Rp 9,500
Total ### ### ### ### ### ###
Rugi Perusahaan
Total
 Laba Rugi Neraca
Debet Kredit Debet Kredit
###
###
###
###
###
###
###
###
###
###
###
###
###

###
###
###
###
###
###
###
###
###
###

Rp 9,500
### ### ### ###
### ###
### ### ### ###
Bengkel Cermat
Income Statement
31 September 2016

Income :
4100 Service Revenue ###
7100 Interest Revenu ###
Income Total ###
Expense :
6110 Salaries Expense ###
6120 Advertising Expens ###
6130 Supplies Expense ###
6140 Telp & Elect Expens ###
6150 Insurance Expense ###
6210 Equipment Dep Exp ###
6220 Building Dep Expen ###
6300 Other Operating Ex ###
8100 Interest Expense
8120 Bank Adm Expense Rp9,500
Expense Total ###
Rugi Perusahaan ###