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TABEL PERKIRAAN

No. Rek Keterangan


11 Kas
12 Piutang Usaha
14 Perlengkapan
15 Sewa Dibayar di Muka
16 Asuransi Dibayar di Muka
18 Peralatan Kantor
19 Akumulasi Penyusutan
21 Utang Usaha
22 Utang Gaji
23 Pendapatan Diterima di Muka
31 Modal, Yusuf Aria
32 Prive, Yusuf Aria
41 Pendapatan Jasa
51 Beban Gaji
52 Beban Sewa
53 Beban Perlengkapan
54 Beban Penyusutan
55 Beban Asuransi
59 Beban Lain-lain
33 Ikhtisar L/R
ARIA CONSULTING
Jurnal Umum
Periode 30 April 2016
Tanggal Nama Perkiraan Ref Index
Desember 01 Kas 11
01 Piutang Usaha 12
01 Perlengkapan 14
01 Peralatan Kanto 18
01 Modal, Yusuf Aria 31
01 Sewa Dibayar d 15
01 Kas 11
02 Asuransi Dibaya 16
02 Kas 11
04 Kas 11
04 Pendapatan Diterima di 23
05 Peralatan Kanto 18
05 Utang Usaha 21
06 Kas 11
06 Piutang Usaha 12
10 Beban Lain-lain 59
10 Kas 11
12 Utang Usaha 21
12 Kas 11
12 Piutang Usaha 12
12 Pendapatan Jasa 41
14 Beban Gaji 51
14 Kas 11
17 Kas 11
17 Pendapatan Jasa 41
18 Perlengkapan 14
18 Kas 11
20 Piutang Usaha 12
20 Pendapatan Jasa 41
24 Kas 11
24 Pendapatan Jasa 41
26 Kas 11
26 Piutang Usaha 12
27 Beban Gaji 51
27 Kas 11
29 Beban Lain-lain 59
29 Kas 11
31 Beban Lain-lain 59
31 Kas 11
31 Kas 11
31 Pendapatan Jasa 41
31 Piutang Usaha 12
31 Pendapatan Jasa 41
31 Prive, Yusuf Aria 32
31 Kas 11
Total
Debet Kredit
Rp 20,000,000
Rp 14,700,000
Rp 3,300,000
Rp 12,000,000
Rp 50,000,000
Rp 6,000,000
Rp 6,000,000
Rp 4,200,000
Rp 4,200,000
Rp 9,400,000
Rp 9,400,000
Rp 8,000,000
Rp 8,000,000
Rp 11,700,000
Rp 11,700,000
Rp 350,000
Rp 350,000
Rp 6,400,000
Rp 6,400,000
Rp 21,900,000
Rp 21,900,000
Rp 1,650,000
Rp 1,650,000
Rp 6,600,000
Rp 6,600,000
Rp 725,000
Rp 725,000
Rp 16,800,000
Rp 16,800,000
Rp 4,450,000
Rp 4,450,000
Rp 26,500,000
Rp 26,500,000
Rp 1,650,000
Rp 1,650,000
Rp 540,000
Rp 540,000
Rp 760,000
Rp 760,000
Rp 5,160,000
Rp 5,160,000
Rp 2,590,000
Rp 2,590,000
Rp 18,000,000
Rp 18,000,000
Rp 203,375,000 Rp 203,375,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Kas


Tanggal Nama Perkiraan Ref
Desember 30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
30 Kas 11
TOTAL
ULTING
SAR
pril 2016

11
Index Debet Kredit Saldo
Rp20,000,000
Rp6,000,000
Rp4,200,000
Rp9,400,000
Rp11,700,000
Rp350,000
Rp6,400,000
Rp1,650,000
Rp6,600,000
Rp725,000
Rp4,450,000
Rp26,500,000
Rp1,650,000
Rp540,000
Rp760,000
Rp5,160,000
Rp18,000,000
Rp83,810,000 Rp40,275,000 Rp43,535,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Piutang Usaha


Tanggal Nama Perkiraan Ref
Desember 30 Piutang Usaha 12
30 Piutang Usaha 12
30 Piutang Usaha 12
30 Piutang Usaha 12
30 Piutang Usaha 12
30 Piutang Usaha 12
30 12
TOTAL
ULTING
SAR
pril 2016

12
Index Debet Kredit Saldo
Rp14,700,000
Rp 11,700,000
Rp 21,900,000
Rp 16,800,000
Rp 26,500,000
Rp 2,590,000

Rp55,990,000 Rp38,200,000 Rp17,790,000


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Perlengkapan


Tanggal Nama Perkiraan Ref
30 Perlengkapan 14
30 Perlengkapan 14

TOTAL
ULTING
SAR
pril 2016

14
Index Debet Kredit Saldo
Rp3,300,000
Rp 725,000

Rp4,025,000 Rp0 Rp4,025,000


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Sewa Dibayar di Muka


Tanggal Nama Perkiraan Ref
30 Sewa Dibayar di Muka 15
TOTAL
ULTING
SAR
pril 2016

15
Index Debet Kredit Saldo
Rp6,000,000
Rp6,000,000 Rp0 Rp6,000,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Asuransi Dibayar di Muka


Tanggal Nama Perkiraan Ref
30 Asuransi Dibayar di Muka 16
TOTAL
ULTING
SAR
pril 2016

16
Index Debet Kredit Saldo
Rp4,200,000
Rp4,200,000 Rp0 Rp4,200,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Peralatan Kantor


Tanggal Nama Perkiraan Ref
30 Peralatan Kantor 18
30 Peralatan Kantor 18
Total
ULTING
SAR
pril 2016

18
Index Debet Kredit Saldo
Rp12,000,000
Rp8,000,000
Rp 20,000,000 Rp - Rp 20,000,000
Rp20,000,000 Rp0 Rp20,000,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Akumulasi Penyusutan


Tanggal Nama Perkiraan Ref
30 19
ULTING
SAR
pril 2016

19
Index Debet Kredit Saldo

Rp0 Rp0 Rp0


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Utang Usaha


Tanggal Nama Perkiraan Ref
30 Utang Usaha 21
30 Utang Usaha 21
Total
ULTING
SAR
pril 2016

21
Index Debet Kredit Saldo
Rp8,000,000
Rp6,400,000
Rp 6,400,000 Rp 8,000,000 Rp (1,600,000)
Rp6,400,000 Rp8,000,000 -Rp1,600,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Utang Gaji


Tanggal Nama Perkiraan Ref
30 22
ULTING
SAR
pril 2016

22
Index Debet Kredit Saldo

Rp0 Rp0 Rp0


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Pendapatan Diterima di Muka


Tanggal Nama Perkiraan Ref
30 Pendapatan Diterima di Muka 23
ULTING
SAR
pril 2016

23
Index Debet Kredit Saldo
Rp9,400,000
Rp0 Rp9,400,000 -Rp9,400,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Modal, Yusuf Aria


Tanggal Nama Perkiraan Ref
30 Modal, Yusuf Aria 31
ULTING
SAR
pril 2016

31
Index Debet Kredit Saldo
Rp50,000,000

Rp0 Rp50,000,000 -Rp50,000,000


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Prive, Yusuf Aria


Tanggal Nama Perkiraan Ref
30 Prive, Yusuf Aria 32
ULTING
SAR
pril 2016

32
Index Debet Kredit Saldo
Rp18,000,000
Rp18,000,000 Rp0 Rp18,000,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Pendapatan Jasa


Tanggal Nama Perkiraan Ref
Desember 30 Pendapatan Jasa 41
30 Pendapatan Jasa 41
30 Pendapatan Jasa 41
30 Pendapatan Jasa 41
30 Pendapatan Jasa 41
03 Pendapatan Jasa 41
Total
ULTING
SAR
pril 2016

41
Index Debet Kredit Saldo
Rp 21,900,000
Rp 6,600,000
Rp 16,800,000
Rp 4,450,000
Rp 5,160,000
Rp 2,590,000
Rp - Rp 57,500,000
Rp0 Rp57,500,000 -Rp57,500,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Beban Gaji


Tanggal Nama Perkiraan Ref
30 Beban Gaji 51
30 Beban Gaji 51
ULTING
SAR
pril 2016

51
Index Debet Kredit Saldo
Rp1,650,000
Rp1,650,000
Rp3,300,000 Rp0 Rp3,300,000
ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Beban Sewa


Tanggal Nama Perkiraan Ref
30
ULTING
SAR
pril 2016

52
Index Debet Kredit Saldo

Rp0 Rp0 Rp0


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Beban Perlengkapan


Tanggal Nama Perkiraan Ref
ULTING
SAR
pril 2016

53
Index Debet Kredit Saldo

Rp0 Rp0 Rp0


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Beban Penyusutan


Tanggal Nama Perkiraan Ref
ULTING
SAR
pril 2016

54
Index Debet Kredit Saldo

Rp0 Rp0 Rp0


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Beban Asuransi


Tanggal Nama Perkiraan Ref
ULTING
SAR
pril 2016

55
Index Debet Kredit Saldo

Rp0 Rp0 Rp0


ARIA CONSULTING
BUKU BESAR
Periode 30 April 2016

Nama Perkiraan : Beban Lain-lain


Tanggal Nama Perkiraan Ref
Desember 30 Beban Lain-lain 59
30 Beban Lain-lain 59
30 Beban Lain-lain 59
ULTING
SAR
pril 2016

59
Index Debet Kredit Saldo
Rp350,000
Rp540,000
Rp760,000
Rp1,650,000 Rp0 Rp1,650,000
ARIA CONSULTING
NERACA SALDO
Periode 30 April 2016

NO REK NAMA PERKIRAAN DEBET


11 Kas Rp43,535,000
12 Piutang Usaha Rp17,790,000
14 Perlengkapan Rp4,025,000
15 Sewa Dibayar di Muka Rp6,000,000
16 Asuransi Dibayar di Muka Rp4,200,000
18 Peralatan Kantor Rp20,000,000
19 Akumulasi Penyusutan Rp0
21 Utang Usaha Rp0
22 Utang Gaji Rp0
23 Pendapatan Diterima di Muka Rp0
31 Modal, Yusuf Aria Rp0
32 Prive, Yusuf Aria Rp18,000,000
41 Pendapatan Jasa Rp0
51 Beban Gaji Rp3,300,000
52 Beban Sewa Rp0
53 Beban Perlengkapan Rp0
54 Beban Penyusutan Rp0
55 Beban Asuransi Rp0
59 Beban Lain-lain Rp1,650,000
Rp118,500,000
KREDIT
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp1,600,000
Rp0
Rp9,400,000
Rp50,000,000
Rp0
Rp57,500,000
Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp118,500,000
ARIA CONSULTING
Jurnal Penyesuaian
Periode 30 April 2016
Tanggal Nama Perkiraan Ref
Desember 30 Beban Asuransi 55
30 Asuransi Dibayar di Muka 16
30 Beban Perlengkapan 53
30 Perlengkapan 14
30 Beban Penyusutan 54
30 Akumulasi Penyusutan 19
30 Beban Gaji 51
30 Utang Gaji 22
30 Beban Sewa 52
30 Sewa Dibayar di Muka 15
30 Pendapatan Diterima di Muka 23
30 Pendapatan Jasa 41
30
Total
Index Debet Kredit
Rp 350,000
Rp 350,000
Rp 2,800,000
Rp 2,800,000
Rp 400,000
Rp 400,000
Rp 275,000
Rp 275,000
Rp 2,000,000
Rp 2,000,000
Rp 7,050,000
Rp 7,050,000

Rp 12,875,000 Rp 12,875,000
ARIA CONSULT
NERACA LAJU
Periode 30 April

Neraca Saldo Jurnal Penyesuaian


NO REK NAMA PERKIRAAN
DEBET KREDIT DEBET
11 Kas Rp43,535,000 Rp0 Rp0
12 Piutang Usaha Rp17,790,000 Rp0 Rp0
14 Perlengkapan Rp4,025,000 Rp0 Rp0
15 Sewa Dibayar di Muka Rp6,000,000 Rp0 Rp0
16 Asuransi Dibayar di Muka Rp4,200,000 Rp0 Rp0
18 Peralatan Kantor Rp20,000,000 Rp0 Rp0
19 Akumulasi Penyusutan Rp0 Rp0 Rp0
21 Utang Usaha Rp0 Rp1,600,000 Rp0
22 Utang Gaji Rp0 Rp0 Rp0
23 Pendapatan Diterima di Mu Rp0 Rp9,400,000 Rp7,050,000
31 Modal, Yusuf Aria Rp0 Rp50,000,000 Rp0
32 Prive, Yusuf Aria Rp18,000,000 Rp0 Rp0
41 Pendapatan Jasa Rp0 Rp57,500,000 Rp0
51 Beban Gaji Rp3,300,000 Rp0 Rp275,000
52 Beban Sewa Rp0 Rp0 Rp2,000,000
53 Beban Perlengkapan Rp0 Rp0 Rp2,800,000
54 Beban Penyusutan Rp0 Rp0 Rp400,000
55 Beban Asuransi Rp0 Rp0 Rp350,000
59 Beban Lain-lain Rp1,650,000 Rp0 Rp0
Rp0
Rp0
Rp0
Rp0
Rp0
Rp118,500,000 Rp118,500,000 Rp12,875,000
ARIA CONSULTING
NERACA LAJUR
Periode 30 April 2016

Jurnal Penyesuaian NSSP Lap. L/R


KREDIT DEBET KREDIT DEBET KREDIT
Rp0 Rp43,535,000 Rp0 Rp0 Rp0
Rp0 Rp17,790,000 Rp0 Rp0 Rp0
Rp2,800,000 Rp1,225,000 Rp0 Rp0 Rp0
Rp2,000,000 Rp4,000,000 Rp0 Rp0 Rp0
Rp350,000 Rp3,850,000 Rp0 Rp0 Rp0
Rp0 Rp20,000,000 Rp0 Rp0 Rp0
Rp400,000 Rp0 Rp400,000 Rp0 Rp0
Rp0 Rp1,600,000 Rp0 Rp0
Rp275,000 Rp0 Rp275,000 Rp0 Rp0
Rp0 Rp0 Rp2,350,000 Rp0 Rp0
Rp0 Rp0 Rp50,000,000 Rp0 Rp0
Rp0 Rp18,000,000 Rp0 Rp0 Rp0
Rp7,050,000 Rp0 Rp64,550,000 Rp0 Rp64,550,000
Rp0 Rp3,575,000 Rp0 Rp3,575,000 Rp0
Rp0 Rp2,000,000 Rp0 Rp2,000,000 Rp0
Rp0 Rp2,800,000 Rp0 Rp2,800,000 Rp0
Rp0 Rp400,000 Rp0 Rp400,000 Rp0
Rp0 Rp350,000 Rp0 Rp350,000 Rp0
Rp0 Rp1,650,000 Rp0 Rp1,650,000 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp0 Rp0 Rp0 Rp0 Rp0
Rp12,875,000 Rp119,175,000 Rp119,175,000 Rp10,775,000 Rp64,550,000
LABA BERSIH Rp53,775,000
Rp64,550,000 Rp64,550,000
Neraca
DEBET KREDIT
Rp43,535,000 Rp0
Rp17,790,000 Rp0
Rp1,225,000 Rp0
Rp4,000,000 Rp0
Rp3,850,000 Rp0
Rp20,000,000 Rp0
Rp0 Rp400,000
Rp0 Rp1,600,000
Rp0 Rp275,000
Rp0 Rp2,350,000
Rp0 Rp50,000,000
Rp18,000,000 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp0 Rp0
Rp108,400,000 Rp54,625,000
Rp53,775,000
Rp108,400,000 Rp108,400,000
ARIA CONSULTING
LAPORAN LABA RUGI
Periode 30 April 2016

Pendapatan
Pendapatan Jasa Rp64,550,000

Beban-beban Usaha :
Beban Gaji Rp3,575,000
Beban Sewa Rp2,000,000
Beban Perlengkapan Rp2,800,000
Beban Penyusutan Rp400,000
Beban Asuransi Rp350,000
Beban Lain-lain Rp1,650,000

-Rp10,775,000
Rp53,775,000
Pendapatan/ Beban lain-lain
0 Rp0
0 Rp0
Rp0
Laba Bersih Rp53,775,000
ARIA CONSULTING
LAPORAN PERUBAHAN MODAL
Periode 30 April 2016

Modal Yusuf Aria, 1 April 2016 Rp50,000,000


Laba Bersih Rp53,775,000
Prive Rp18,000,000
Penambahan Modal Rp35,775,000

Modal akhir, 30 April 2016 Rp85,775,000


ARIA CONSULTING
NERACA
Periode 30 April 2016
AKTIVA
Aktiva Lancar
Kas Rp43,535,000
Piutang Usaha Rp17,790,000
Perlengkapan Rp1,225,000
Sewa Dibayar di Muka Rp4,000,000
Asuransi Dibayar di Muka Rp3,850,000
Total Aktiva Lancar Rp70,400,000
Aktiva Tetap
Peralatan Kantor Rp20,000,000
Akumulasi Penyusutan -Rp400,000
Total Aktiva Tetap Rp19,600,000

Total Aktiva Rp90,000,000


ARIA CONSULTING
NERACA
eriode 30 April 2016
PASIVA
Kewajiban
Utang Usaha Rp1,600,000
Utang Gaji Rp275,000
Pendapatan Diterima di Muka Rp2,350,000
Total Kewajiban Rp4,225,000

Modal
Modal, Yusuf Aria Rp85,775,000

Total Pasiva Rp90,000,000


ARIA CONSULTING
Jurnal Umum
Periode 30 April 2016
Tanggal Nama Perkiraan Ref Index Debet
Desember 30 Pendapatan Jasa 41 Rp 64,550,000
30 Ikhtisar L/R 33
30 Ikhtisar L/R 33 Rp 10,775,000
30 Beban Gaji 51
30 Beban Sewa 52
30 Beban Perlengkapan 53
30 Beban Penyusutan 54
30 Beban Asuransi 55
30 Beban Lain-lain 59
30 Ikhtisar L/R 33 Rp 53,775,000
30 Modal, Yusuf Aria 31
30 Modal, Yusuf Aria 31 Rp 18,000,000
30 Prive, Yusuf Aria 32
Total Rp 147,100,000
Kredit

Rp 64,550,000

Rp 3,575,000
Rp 2,000,000
Rp 2,800,000
Rp 400,000
Rp 350,000
Rp 1,650,000

Rp 53,775,000

Rp 18,000,000
Rp 147,100,000
ARIA CONSULTING
NERACA SALDO SETELAH PENUTUPAN
Periode 30 April 2016

NO REK NAMA PERKIRAAN DEBET KREDIT


11 Kas Rp43,535,000 Rp0
12 Piutang Usaha Rp17,790,000 Rp0
14 Perlengkapan Rp1,225,000 Rp0
15 Sewa Dibayar di Muka Rp4,000,000 Rp0
16 Asuransi Dibayar di Muka Rp3,850,000 Rp0
18 Peralatan Kantor Rp20,000,000 Rp0
19 Akumulasi Penyusutan Rp0 Rp400,000
21 Utang Usaha Rp0 Rp1,600,000
22 Utang Gaji Rp0 Rp275,000
23 Pendapatan Diterima di Muka Rp0 Rp2,350,000
31 Modal, Yusuf Aria Rp0 Rp85,775,000
Rp90,400,000 Rp90,400,000