KAS 110
Ref. Saldo
No Tanggal Uraian Dr. Cr
Post. Dr. Cr.
1 2013
2 1-Dec Saldo √ 21,200
3 1-Dec Memb. Sewa kantor JU21B 2,400 18,800
4 4-Dec Memb. Ongkos kirim JU21B 500 18,300
5 7-Dec Menerima pelunasan JU21B 8,900 27,200
6 10-Dec Penjualan tunai JU21B 27,200 54,400
7 12-Dec Melunasi utang JU21B 21,168 33,232
8 15-Dec Memb.pemuatan iklan JU21B 2,600 30,632
9 16-Dec Pelunasan piutang JU21B 6,860 37,492
10 19-Dec Membeli brg dagang JU21B 11,800 25,692
11 19-Dec Melunasi utang JU22B 9,000 16,692
12 21-Dec Menalangi ongkos kirim JU22B 1,100 15,592
13 21-Dec Menerima pelunasan JU22B 17,600 33,192
14 26-Dec Meretur brg dagang JU22B 1,200 31,992
15 28-Dec Membayar gaji JU22B 12,400 19,592
16 29-Dec Membeli perlengkapan JU22B 800 18,792
17 30-Dec Menerima pelunasan JU22B 26,840 45,632
18 31-Dec Melunasi utang JU22B 17,820 27,812
19
20
21
22
23
24
25
26
27
28
29
30
31
32
PIUTANG DAGANG 112
Ref. Saldo
No Tanggal Uraian Dr. Cr
Post. Dr. Cr.
1 2013
2 1-Dec Saldo √ 51,300
3 6-Dec Menjual brg dagang JU21B 8,500 59,800
4 7-Dec Menerima pelunasan JU21B 8,900 50,900
5 14-Dec Meretur drg dagang JU21B 1,500 49,400
6 16-Dec Pelunasan piutang JU21B 7,000 42,400
7 20-Dec Menjual brg dagang JU22B 26,000 68,400
8 21-Dec Menalangi ongkos kirim JU22B 1,100 69,500
9 21-Dec Menerima pelunasan JU22B 17,600 51,900
10 30-Dec Menjual brg dagang JU22B 18,750 70,650
11 30-Dec Menerima pelunasan JU22B 27,100 43,550
12
13
14
15
DIVIDEN 312
Ref. Saldo
No Tanggal Uraian Dr. Cr
Post. Dr. Cr.
1 2013
2 1-Dec Saldo √ 45,000
3
4
5
6
PENJUALAN 410
Ref. Saldo
No Tanggal Uraian Dr. Cr
Post. Dr. Cr.
1 2013
2 1-Dec Saldo √ 1,073,700
3 6-Dec Menjual brg dagang JU21B 8,500 1,082,200
4 10-Dec Penjualan tunai JU21B 27,200 1,109,400
5 20-Dec Menjual brg dagang JU22B 26,000 1,135,400
6 30-Dec Menjual brg dagang JU22B 18,750 1,154,150
7
8
9
10
RETUR DAN POTONGAN PENJUALAN 411
Ref. Saldo
No Tanggal Uraian Dr. Cr
Post. Dr. Cr.
1 2013
2 1-Dec Saldo √ 30,900
3 14-Dec Meretur brg dagang JU21B 1,500 32,400
4 26-Dec Meretur brg dagang JU22B 1,200 33,600
5
6