1. Devi Rahmiatun
2. Intan Wahyu Susant
3. Pingkan Hernicke
4. Purnama Sari
5. Urpina Sari
6. Yanuar Listant
JURNAL UMUM
Restoran Bebek Bagong
Bulan awal mulai usaha XXX
1 Kas 25,000,000
Modal Sendiri 25,000,000
(Setoran modal Bagong)
2 Kas 15,000,000
Utang Lembaga Keuangan 15,000,000
(Pinjaman Lembaga Keuangan)
3 Kendaraan 10,000,000
Modal Sendiri 10,000,000
(Modal berupa motor pribadi)
10 Kas 29,700,000
Penjualan 29,700,000
(Penjualan tunai 1 bln)
Saldo
No. Keterangan Ref D K
D K
1 JU 25,000,000 25,000,000
2 JU 15,000,000 40,000,000
3 JU 10,000,000 30,000,000
4 JU 200,000 29,800,000
5 JU 6,000,000 23,800,000
6 JU 19,250,000 4,550,000
7 JU 29,700,000 34,250,000
8 JU 1,500,000 32,750,000
9 JU 125,000 32,625,000
Saldo
No. Keterangan Ref D K
D K
1 JU 200,000 200,000
Saldo
No. Keterangan Ref D K
D K
1 JU 300,000 300,000
No. Akun : 1-105
Nama Akun : Persediaan
Saldo
No. Keterangan Ref D K
D K
1 AJP - -
2 AJP 23,100,000 23,100,000
Saldo
No. Keterangan Ref D K
D K
1 JU 6,000,000 6,000,000
2 AJP 500,000 5,500,000
Saldo
No. Keterangan Ref D K
D K
1 JU 10,000,000 10,000,000
Saldo
No. Keterangan Ref D K
D K
1 AJP 416,667 416,667
Saldo
No. Keterangan Ref D K
D K
1 JU 10,000,000 10,000,000
Saldo
No. Keterangan Ref D K
D K
Saldo
No. Keterangan Ref D K
D K
1 JU 21,000,000 21,000,000
2 JU 2,100,000 23,100,000
3 JU 19,250,000 3,850,000
Saldo
No. Keterangan Ref D K
No. Keterangan Ref D K
D K
Saldo
No. Keterangan Ref D K
D K
1 JU 15,000,000 15,000,000
Saldo
No. Keterangan Ref D K
D K
1 JU 25,000,000 25,000,000
2 JU 10,000,000 35,000,000
No. Akun :
Nama Akun : Ikhtsar L/R
Saldo
No. Keterangan Ref D K
D K
1 AJP - -
2 AJP 21,300,000 21,300,000
1 JU 29,700,000 29,700,000
2 JU 300,000 30,000,000
Saldo
No. Keterangan Ref D K
D K
1 JU 21,000,000 21,000,000
2 JU 2,100,000 23,100,000
Saldo
No. Keterangan Ref D K
D K
1 JU 1,500,000 1,500,000
Saldo
No. Keterangan Ref D K
D K
1 JU 25,000 25,000
No. Akun : 6-221
Nama Akun : Biaya Sewa
Saldo
No. Keterangan Ref D K
D K
Saldo
No. Keterangan Ref D K
D K
Saldo
No. Keterangan Ref D K
D K
Saldo
No. Keterangan Ref D K
D K
1 JU 100,000 100,000
No. Akun : 6-401
Nama Akun : Biaya Bunga
Saldo
No. Keterangan Ref D K
D K
Ikhtsar L/R -
Persediaan -
Persediaan 23,100,000
Ikhtsar L/R 23,100,000
Biaya Sewa 500,000
Sewa dibayar di muka 500,000
Biaya Penyusutan Peralatan 416,667
Akum. Penyusutan Peralatan 416,667
Biaya Penyusutan Kendaraan 283,333
Akum. Penyusutan Kendaraan 283,333
Biaya Bunga 150,000
Utang Bunga 150,000
Total 83,850,000 83,850,000 24,450,000 24,450,000 107,800,000 107,800,000 26,075,000 53,100,000 81,725,000 54,700,000
Laba / Rugi Bersih 27,025,000 27,025,000
53,100,000 53,100,000 81,725,000 81,725,000
LAPORAN LABA RUGI
Restoran Bebek Bagong
Untuk Bulan yang berakhir XXX
Penjualan 30,000,000
HPP
Persediaan awal -
Pembelian 23,100,000
Biaya tenaga kerja langsung 1,500,000
Persediaan akhir 2,100,000
22,500,000
Laba Kotor (Gross Profit) 7,500,000
Biaya Adm & Personal 25,000
Biaya Sewa 500,000
Biaya Penyusutan Peralatan 416,667
Biaya Penyusutan Kendaraan 283,333
Biaya Pemasaran 100,000
Total Biaya 1,325,000
Operatng Profit 6,175,000
Biaya Bunga 150,000
Laba Sebelum Pajak 6,025,000
Pajak -
Laba Bersih 6,025,000
NERACA
Restoran Bebek Bagong
Bulan XXX
AKTIVA PASIVA
Aktva Lancar Kewajiban Lancar
Kas 32,625,000 Utang dagang 3,850,000
Kas Kecil 200,000 Utang Bunga 150,000
Piutang Usaha 300,000 Utang Lembaga Keuangan 15,000,000
Persediaan 2,100,000 Total Kewajiban Lancar 19,000,000
Sewa dibayar di muka 5,500,000
Total Aktva Lancar 40,725,000 Modal
Modal Sendiri 35,000,000
Aktva Tetap Laba 6,025,000
Peralatan 10,000,000 Total Modal 41,025,000
Akum. Penyusutan Peralatan (416,667)
Kendaraan 10,000,000
Akum. Penyusutan Kendaraan (283,333)
Total Aktva Tetap 19,300,000