Jurnal

3-2019 / 3-2019
Otaku Coffee And Roastery Jl. RE Martadinata No. 5 Kuningan Jawa Barat
Telepon: 0811-1012-342 Email:

Tanggal Keterangan Debet

Maret
Pembelian Persediaan
01-03-2019 Merchandise Inventory 18,437,000
01-03-2019 Cash -
Store
08-03-2019 Cash 23,776,000
08-03-2019 Store -
Penjualan
14-03-2019 Cost Of Goods Sold 18,437,000
14-03-2019 Merchandise Inventory -
Cafe Sales
15-03-2019 Cash 21,587,000
15-03-2019 Cafe Sales -
Roastery
15-03-2019 Cash 4,060,000
15-03-2019 Roastery -
Prive
30-03-2019 Prive 8,986,000
30-03-2019 Cash -
Fix Expense
30-03-2019 Fix Expenses 9,655,000
30-03-2019 Cash -
Variable Exp
30-03-2019 Variable Expenses 3,833,000
30-03-2019 Cash -
Beban Lain-Lain
30-03-2019 Other Expenses 4,137,000
30-03-2019 Cash -
Total 112,908,000
Jawa Barat

Kredit

-
18,437,000

-
23,776,000

-
18,437,000

-
21,587,000

-
4,060,000

-
8,986,000

-
9,655,000

-
3,833,000

-
4,137,000
112,908,000
 Laporan Buku Besar
3-2019 / 3-2019
Otaku Coffee And Roastery Jl. RE Martadinata No. 5 Kuningan Jawa Barat
Telepon: 0811-1012-342 Email:

Cash
Tanggal Keterangan Debet
Maret
01-03-2019 Pembelian Persediaan -
08-03-2019 Store 23,776,000
15-03-2019 Cafe Sales 21,587,000
15-03-2019 Roastery 4,060,000
30-03-2019 Prive -
30-03-2019 Fix Expense -
30-03-2019 Variable Exp -
30-03-2019 Beban Lain-Lain -
Sub Total 49,423,000
Total 4,375,000

Bank
Tanggal Keterangan Debet
Sub Total -
Total -

Persediaan Barang Dagang

Tanggal Keterangan Debet
Sub Total -
Total -

Merchandise Inventory
Tanggal Keterangan Debet
Maret
01-03-2019 Pembelian Persediaan 18,437,000
14-03-2019 Penjualan -
Sub Total 18,437,000
Total -

Perlengkapan
Tanggal Keterangan Debet
Sub Total -
Total -

Piutang Usaha
Tanggal Keterangan Debet
Sub Total -
Total -

Sewa Dibayar Dimuka

Tanggal Keterangan Debet
Sub Total -
Total -

Tanah
Tanggal Keterangan Debet
Sub Total -
Total -

Bangunan
Tanggal Keterangan Debet
Sub Total -
Total -

Peralatan
Tanggal Keterangan Debet
Sub Total -
Total -

Kendaraan
Tanggal Keterangan Debet
Sub Total -
Total -

Akumulasi Penyusutan bangunan

Tanggal Keterangan Debet
Sub Total -
Total -

Akumulasi Penyusutan Peralatan

Tanggal Keterangan Debet
Sub Total -
Total -

Akumulasi Penyusutan Kendaraan

Tanggal Keterangan Debet
Sub Total -
Total -

Utang Usaha
Tanggal Keterangan Debet
Sub Total -
Total -

Utang Bank
Tanggal Keterangan Debet
Sub Total -
Total -

Modal Pemilik
Tanggal Keterangan Debet
Sub Total -
Total -

Prive
Tanggal Keterangan Debet
Maret
30-03-2019 Prive 8,986,000
Sub Total 8,986,000
Total 8,986,000

Cafe Sales
Tanggal Keterangan Debet
Maret
15-03-2019 Cafe Sales -
Sub Total -
Total -

Store
Tanggal Keterangan Debet
Maret
08-03-2019 Store -
Sub Total -
Total -

Potongan Penjualan
Tanggal Keterangan Debet
Sub Total -
Total -

Retur Penjualan
Tanggal Keterangan Debet
Sub Total -
Total -

Ikhtisar Laba/Rugi
Tanggal Keterangan Debet
Sub Total -
Total -

Roastery
Tanggal Keterangan Debet
Maret
15-03-2019 Roastery -
Sub Total -
Total -

Cost Of Goods Sold

Tanggal Keterangan Debet
Maret
14-03-2019 Penjualan 18,437,000
Sub Total 18,437,000
Total 18,437,000

Potongan Pembelian
Tanggal Keterangan Debet
Sub Total -
Total -

Retur Pembelian
Tanggal Keterangan Debet
Sub Total -
Total -

Variable Expenses
Tanggal Keterangan Debet
Maret
30-03-2019 Variable Exp 3,833,000
Sub Total 3,833,000
Total 3,833,000

Biaya Penjualan Lain-Lain

Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Gaji Karyawan

Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Telepon
Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Listrik
Tanggal Keterangan Debet
Sub Total -
Total -

Fix Expenses
Tanggal Keterangan Debet
Maret
30-03-2019 Fix Expense 9,655,000
Sub Total 9,655,000
Total 9,655,000

Other Expenses
Tanggal Keterangan Debet
Maret
30-03-2019 Beban Lain-Lain 4,137,000
Sub Total 4,137,000
Total 4,137,000

Biaya Perlengkapan
Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Makan dan Minum

Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Sewa Tempat Usaha

Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Umum Lain-Lain

Tanggal Keterangan Debet
Sub Total -
Total -

Pendapatan Bunga Bank

Tanggal Keterangan Debet
Sub Total -
Total -

Pendapatan Hasil Panen

Tanggal Keterangan Debet
Sub Total -
Total -

Biaya Administrasi Bank

Tanggal Keterangan Debet
Sub Total -
Total -

Beban Piutang Tak Tertagih

Tanggal Keterangan Debet
Sub Total -
Total -

Beban Penyusutan Bangunan

Tanggal Keterangan Debet
Sub Total -
Total -

Beban Penyusutan Peralatan

Tanggal Keterangan Debet
Sub Total -
Total -

Beban Penyusutan Kendaraan

Tanggal Keterangan Debet
Sub Total -
Total -
ar
5 Kuningan Jawa Barat
il:

Kredit Saldo

18,437,000 (18,437,000)
- 5,339,000
- 26,926,000
- 30,986,000
8,986,000 22,000,000
9,655,000 12,345,000
3,833,000 8,512,000
4,137,000 4,375,000
45,048,000
- 4,375,000

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo

- 18,437,000
18,437,000 -
18,437,000
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
 - -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

nan
Kredit Saldo
-
- -

tan
Kredit Saldo
-
- -

aan
Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
 - -

Kredit Saldo

- 8,986,000
-
- 8,986,000

Kredit Saldo

21,587,000 (21,587,000)
21,587,000
(21,587,000) (21,587,000)

Kredit Saldo

23,776,000 (23,776,000)
23,776,000
(23,776,000) (23,776,000)

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo

4,060,000 (4,060,000)
4,060,000
(4,060,000) (4,060,000)

Kredit Saldo

- 18,437,000
-
 - 18,437,000

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo

- 3,833,000
-
- 3,833,000

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo

- 9,655,000
-
- 9,655,000

Kredit Saldo

- 4,137,000
 -
- 4,137,000

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

Kredit Saldo
-
- -

n
Kredit Saldo
-
- -

n
Kredit Saldo
 -
- -

an
Kredit Saldo
-
- -
 Neraca Saldo
3-2019 / 3-2019
Otaku Coffee And Roastery Jl. RE Martadinata No. 5 Kuningan Jawa Barat
Telepon: 0811-1012-342 Email:

Maret 2019
Nama Perkiraan Debet Kredit
Cash 4,375,000 -
Merchandise Inventory - -
Prive 8,986,000 -
Cafe Sales - 21,587,000
Store - 23,776,000
Roastery - 4,060,000
Cost Of Goods Sold 18,437,000 -
Variable Expenses 3,833,000 -
Fix Expenses 9,655,000 -
Other Expenses 4,137,000 -
Total 49,423,000 49,423,000
 Otaku Coffee And Roastery
Income Statement
March 31 2019
(Dalam satuan Rupiah)

Sales
Cafe Sales 21,587,000
Store 23,776,000
Roastery 4,060,000
Net Sales 49,423,000

Cost Of Goods Sold

Cost Of Goods Sold (18,437,000)
Gross Profit 30,986,000

Selling Expense
Variable Expenses (3,833,000)
Total Selling Expense (3,833,000)

Administrative and General Expense

Fix Expenses (9,655,000)
Other Expenses (4,137,000)
Total Administrative and General Expense (13,792,000)

Non Operating Sales

Total Non Operating Sales -

Non Operating Expense

Total Non Operating Expense -

Net Income 13,361,000

 Laporan Neraca
3-2019 / 3-2019
Otaku Coffee And Roastery Jl. RE Martadinata No. 5 Kuningan Jawa Barat
Telepon: 0811-1012-342 Email:

Maret 2019
AKTIVA
Aktiva Lancar
Cash 4,375,000
Total Aktiva Lancar 4,375,000

Aktiva Tetap
Total Aktiva Tetap -
TOTAL AKTIVA 4,375,000

UTANG DAN MODAL

Utang Jangka Pendek
Total Utang Jangka Pendek -

Utang Jangka Panjang

Total Utang Jangka Panjang -

Modal
Prive (8,986,000)
Laba / Rugi Bersih 13,361,000
TOTAL UTANG DAN MODAL 4,375,000