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Rahma Consulting

Jurnal Umum
Untuk Periode yang berakhir 31 Mei 2016
JU 5
tanggal keterangan Post. Ref Debit Kredit
2016
May 3 Kas 11 Rp 4,500,000
Pendapatan Diterima di Muka Rp 4,500,000
May 5 Kas 11 Rp 2,450,000
Piutang Usaha 12 Rp 2,450,000
May 9 Beban Lain Lain Rp 225,000
Kas 11 Rp 225,000
May 13 Utang Usaha Rp 640,000
Kas 11 Rp 640,000
May 15 Piutang Usaha 12 Rp 9,180,000
Pendapatan jasa Rp 9,180,000
May 16 Beban Gaji Rp 750,000
Kas 11 Rp 750,000
May 17 Kas 11 Rp 8,360,000
Pendapatan Jasa Rp 8,360,000
Jumlah di pindahkan ke hal 6 Rp 26,105,000 Rp 26,105,000

Rahma Consulting
Jurnal Umum
Untuk Periode yang berakhir 31 Mei 2016
JU 6
Date Description Post. Ref Debit Credit
Jumlah pindahan dari hal 5 Rp 26,105,000 Rp 26,105,000
May 20 Perlengkapan 14 Rp 735,000
Utang usaha Rp 735,000
May 21 Piutang Usaha 12 Rp 4,820,000
Pendapatan jasa Rp 4,820,000
May 25 Kas 11 Rp 7,900,000
Pendapatan Jasa Rp 7,900,000
May 27 Kas 11 Rp 9,520,000
Piutang Usaha 12 Rp 9,520,000
May 28 Beban Gaji Rp 750,000
Kas 11 Rp 750,000
May 30 Beban Lain Lain Rp 260,000
Kas 11 Rp 260,000
May 31 Beban Lain lain Rp 810,000
Kas 11 Rp 810,000
May 31 Kas 11 Rp 3,300,000
Pendapatan Jasa Rp 3,300,000
May 31 Piutang Usaha 12 Rp 2,650,000
Pendapatan Jasa Rp 2,650,000
May 31 Prive, Rahma Lulu Rp 10,500,000
Kas 11 Rp 10,500,000
TOTAL Rp 67,350,000 Rp 67,350,000
No Akun Nama Akun
11 Kas
12 Piutang Usaha
14 Perlengkapan
15 Sewa Dibayar di Muka
16 Asuransi Dibayar di Muka
18 Peralatan
19 Akumulasi Penyusutan Peralatan
21 Utang Usaha
22 Utang Gaji
23 Pendapatan Diterima di Muka
31 Modal, Rama Lulu
32 Prive, Rama Lulu
33 Ikhtisar laba rugi
41 Pendapatan Jasa
51 Beban Gaji
52 Beban Sewa
53 Beban Perlengkapan
54 Beban Penyusutan
55 Beban Asuransi
59 Beban Lain Lain
ACCOUNT: Kas

Tanggal Keterangan Ref Debit Kredit


V Rp 22,100,000.00
3 JU 5 Rp 4,500,000.00
5 JU 5 Rp 2,450,000.00
9 JU 5 Rp 225,000.00
13 JU 5 Rp 640,000.00
16 JU 5 Rp 750,000.00
17 JU 5 Rp 8,360,000.00
25 JU 6 Rp 7,900,000.00
27 JU 6 Rp 9,520,000.00
28 JU 6 Rp 750,000.00
30 JU 6 Rp 260,000.00
31 JU 6 Rp 810,000.00
31 JU 6 Rp 3,300,000.00
31 JU 6 Rp 10,500,000.00

ACCOUNT : Piutang Usaha

Tanggal Keterangan Ref Debit Kredit


Saldo Awal
5 JU 5 Rp 2,450,000.00
15 JU 5 Rp 9,180,000.00
21 JU 6 Rp 4,820,000.00
27 JU 6 Rp 9,520,000.00
31 JU 6 Rp 2,650,000.00

ACCOUNT : Perlengkapan

tanggal Keterangan Ref Debit Kredit


Saldo awal Rp 1,350,000.00
20 JU 6 Rp 735,000.00
31 AJP Rp 1,370,000.00

ACCOUNT : Sewa Dibayar di Muka

Tanggal Keterangan Ref Debit Kredit


Saldo awal Rp 3,200,000.00 Rp -
31 AJP Rp 1,600,000.00

ACCOUNT : Asuransi Dibayar di Muka

Date Description Ref Debit Credit


Saldo awal Rp 1,500,000.00
AJP Rp 275,000.00

ACCOUNT : Peralatan

Date Description Ref Debit Credit


Saldo awal Rp 14,500,000.00

ACCOUNT : Akumulasi Penyusutan Peralatan

Date Description Ref Debit Credit


Saldo Awal Rp 330,000.00
AJP Rp 330,000.00

ACCOUNT : Utang Usaha

Date Description Ref Debit Credit


Saldo awal Rp 800,000.00
13 JU 5 Rp 640,000.00
20 JU 6 Rp 735,000.00

ACCOUNT : Utang Gaji

Date Description Ref Debit Credit


Saldo awal Rp 120,000.00
31 AJP Rp 325,000.00

ACCOUNT : Pendapatan Diterima di Muka

Date Description Ref Debit Credit


Saldo awal Rp 2,500,000.00
May 3 JU 5 Rp 4,500,000.00
31 AJP Rp 3,210,000.00

ACCOUNT : Modal, Rama Lulu

Date Description Ref Debit Credit


Saldo awal Rp 42,300,000.00

ACCOUNT : Prive, Rama Lulu

Date Description Ref Debit Credit


31 Rp 10,500,000.00

ACCOUNT : Ikhtisar laba rugi


Date Description Ref Debit Credit

ACCOUNT : Pendapatan Jasa

Date Description Ref Debit Credit


15 JU 5 Rp 9,180,000.00
17 JU 5 Rp 8,360,000.00
21 JU 6 Rp 4,820,000.00
25 JU 6 Rp 7,900,000.00
31 JU 6 Rp 3,300,000.00
31 JU 6 Rp 2,650,000.00
31 AJP Rp 3,210,000.00

ACCOUNT : Beban Gaji

Date Description Ref Debit Credit


16 JU 5 Rp 750,000.00
28 JU 6 Rp 750,000.00
31 AJP Rp 325,000.00

ACCOUNT : Beban Sewa

Date Description Ref Debit Credit


31 AJP Rp 1,600,000.00

ACCOUNT : Beban Perlengkapan

Date Description Ref Debit Credit


AJP Rp 1,370,000.00

ACCOUNT : Beban Penyusutan

Date Description Ref Debit Credit


31 AJP Rp 330,000.00

ACCOUNT : Beban Asuransi

Date Description Ref Debit Credit


31 AJP Rp 275,000.00

ACCOUNT : Beban Lain Lain


Date Description Ref Debit Credit
9 JU 5 Rp 225,000.00
30 JU 6 Rp 260,000.00
31 JU 6 Rp 810,000.00
11
Saldo
Debit Kredit
Rp 22,100,000.00
Rp 26,600,000.00
Rp 29,050,000.00
Rp 28,825,000.00
Rp 28,185,000.00
Rp 27,435,000.00
Rp 35,795,000.00
Rp 43,695,000.00
Rp 53,215,000.00
Rp 52,465,000.00
Rp 52,205,000.00
Rp 51,395,000.00
Rp 54,695,000.00
Rp 44,195,000.00

12
Saldo
Debit Kredit
Rp 3,400,000.00
Rp 950,000.00
Rp 10,130,000.00
Rp 14,950,000.00
Rp 5,430,000.00
Rp 8,080,000.00

14
Saldo
Debit Kredit
Rp 1,350,000.00
Rp 2,085,000.00
Rp 715,000.00

15
Saldo
Debit Credit
Rp 3,200,000.00
Rp 1,600,000.00

16
Saldo
Debit Credit
Rp 1,500,000.00
Rp 1,225,000.00

18
Saldo
Debit Credit
Rp 14,500,000.00

19
Saldo
Debit Credit
Rp 330,000.00
Rp 660,000.00

21
Saldo
Debit Credit
Rp 800,000.00
Rp 640,000.00 Rp 160,000.00
Rp 895,000.00

22
Saldo
Debit Credit
Rp 120,000.00
Rp 445,000.00

23
Saldo
Debit Credit
Rp 2,500,000.00
Rp 7,000,000.00
Rp 3,790,000.00

31
Saldo
Debit Credit
Rp 42,300,000.00

32
Saldo
Debit Credit
Rp 10,500,000.00

33
Saldo
Debit Credit

41
Saldo
Debit Credit
Rp 9,180,000.00
Rp 17,540,000.00
Rp 22,360,000.00
Rp 30,260,000.00
Rp 33,560,000.00
Rp 36,210,000.00
Rp 39,420,000.00

51
Saldo
Debit Credit
Rp 750,000.00
Rp 1,500,000.00
Rp 1,825,000.00

52
Saldo
Debit Credit
Rp 1,600,000.00

53
Saldo
Debit Credit
Rp 1,370,000.00

54
Saldo
Debit Credit
Rp 330,000.00

55
Saldo
Debit Credit
Rp 275,000.00

59
Saldo
Debit Credit
Rp 225,000.00
Rp 485,000.00
Rp 1,295,000.00
Rahma Consulting
Adjustment Journal
May 31, 2016

Date Description Ref


31 Beban Asuransi 55
Asuransi dibayar Dimuka 16
31 Beban Perlengkapan 53
Perlengkapan 14
31 Beban Penyusutan 54
Akumulasi Penyusutan Peralatan 19
31 Beban Gaji 51
Utang Gaji 22
31 Beban Sewa 52
Sewa dibayar dimuka 15
31 Pendapatan diterima dimuka 23
Pendapatan jasa 41
TOTAL
ng
nal

Debet Credit
Rp 275,000
Rp 275,000
Rp 1,370,000
Rp 1,370,000
Rp 330,000
Rp 330,000
Rp 325,000
Rp 325,000
Rp 1,600,000
Rp 1,600,000
Rp 3,210,000
Rp 3,210,000
Rp 7,110,000 Rp 7,110,000
Rahma Consulting
Trial Balance
May 31, 2016

No. Account Name Account Debit Kredit


11 Cash Rp 44,195,000
12 Accounts Receivable Rp 8,080,000 Rp -
14 Supplies Rp 2,085,000
15 Prepaid Rent Rp 3,200,000 Rp -
16 Prepaid Insurance Rp 1,500,000
18 Equipment Rp 14,500,000
19 Accumulated Deprecitation of Equipment Rp 330,000
21 Accounts Payable Rp 895,000
22 Salaries and Wages Payable Rp 120,000
23 Unearned Revenue Rp 7,000,000
31 Owner's Capital Rp 42,300,000
32 Owner's Drawing Rp 10,500,000
33 Income Summary
41 Service Revenue Rp 36,210,000
51 Salaries and Wages Expense Rp 1,500,000
52 Rent Expense Err:509
53 Supplies Expense Rp -
54 Depreciation Expense Rp -
55 Insurance Expense Rp -
59 Other expense Rp 1,295,000
TOTAL Err:509 Rp 86,855,000
Acc. Number Account Trial Balance
11 Cash Rp 44,195,000
12 Accounts Receivable Rp 8,080,000
14 Supplies Rp 2,085,000
15 Prepaid Rent Rp 3,200,000
16 Prepaid Insurance Rp 1,500,000
18 Equipment Rp 14,500,000
19 Accumulated Deprecitation of Equipment
21 Accounts Payable
22 Salaries and Wages Payable
23 Unearned Revenue
31 Owner's Capital
32 Owner's Drawing Rp 10,500,000
33 Income Summary
41 Service Revenue
51 Salaries and Wages Expense Rp 1,500,000
52 Rent Expense Err:509
53 Supplies Expense Rp -
54 Depreciation Expense
55 Insurance Expense Rp -
59 Other expense Rp 1,295,000
Err:509
Rahma Consulting
Work sheet
1-May-16
Trial Balance Adjustment T. B After Adjusment
Rp - Rp - Rp 44,195,000 Rp -
Rp - Rp - Rp - Rp 8,080,000 Rp -
Rp - Rp 1,370,000 Rp 715,000 Rp -
Rp - Rp - Rp 1,600,000 Rp 1,600,000 Rp -
Rp - Rp 275,000 Rp 1,225,000 Rp -
Rp - Rp - Rp 14,500,000 Rp -
Rp 330,000 Rp - Rp 330,000 Rp - Rp 660,000
Rp 895,000 Rp - Rp - Rp - Rp 895,000
Rp 120,000 Rp - Rp 325,000 Rp - Rp 445,000
Rp 7,000,000 Rp 3,210,000 Rp - Rp - Rp 3,790,000
Rp 42,300,000 Rp - Rp - Rp - Rp 42,300,000
Rp - Rp - Rp 10,500,000 Rp -
Rp - Rp - Rp - Rp -
Rp 36,210,000 Rp - Rp 3,210,000 Rp - Rp 39,420,000
Rp 325,000 Rp - Rp 1,825,000 Rp -
Rp 1,600,000 Rp - Err:509 Err:509
Rp 1,370,000 Rp - Rp 1,370,000 Rp -
Rp 330,000 Rp - Rp 330,000 Rp -
Rp 275,000 Rp - Rp 275,000 Rp -
Rp - Rp - Rp 1,295,000 Rp -
Rp 86,855,000 Rp 7,110,000 Rp 7,110,000 Err:509 Err:509
Income Summary Balance Sheet
Rp - Rp - Rp 44,195,000 Rp -
Rp - Rp - Rp 8,080,000 Rp -
Rp - Rp - Rp 715,000 Rp -
Rp - Rp - Rp 1,600,000 Rp -
Rp - Rp - Rp 1,225,000 Rp -
Rp - Rp - Rp 14,500,000 Rp -
Rp - Rp - Rp - Rp 660,000
Rp - Rp - Rp - Rp 895,000
Rp - Rp - Rp - Rp 445,000
Rp - Rp - Rp - Rp 3,790,000
Rp - Rp - Rp - Rp 42,300,000
Rp - Rp - Rp 10,500,000 Rp -
Rp - Rp - Rp - Rp -
Rp 39,420,000 Rp - Rp -
Rp 1,825,000 Rp - Rp - Rp -
Err:509 Rp - Rp - Rp -
Rp 1,370,000 Rp - Rp - Rp -
Rp 330,000 Rp - Rp - Rp -
Rp 275,000 Rp - Rp - Rp -
Rp 1,295,000 Rp - Rp - Rp -
Err:509 Rp 39,420,000 Rp 80,815,000 Rp 48,090,000
Err:509 Rp 32,725,000
Rahma Consulting
Income Statement
May 2016
Service Revenue $ 39,420,000
Expense:
Salaries and Wages Expense Rp 1,825,000
Rent Expense Err:509
Supplies Expense Rp 1,370,000
Depreciation Expense Rp 330,000
Insurance Expense Rp 275,000
Other expense Rp 1,295,000
Total Expense Err:509

Net Income Err:509


Julie's Maids Cleaning Service
Owner's Equity Statement
May 2016
Owner's Capital on July, 1 $ 42,300,000
Net Income Err:509
Owner's Drawing $ 10,500,000
Capital increase Err:509
Owner's Capital on July, 31 Err:509
Julie's Maids Cleaning Service
BALANCE SHEET
May 2016
ASSET : LIABILITIES AND EQUITY :
Current Assets : Liabilities :
Cash Rp 44,195,000 Accounts Payable
Accounts Receivable Rp 8,080,000 Salaries and Wages Payable
Supplies Rp 715,000 Unearned Revenue
Prepaid Rent Rp 1,600,000 Equity :
Prepaid Insurance Rp 1,225,000 Owner's Capital
Total Current assets Rp 55,815,000
Fixed Assets :
Equipment Rp 14,500,000
Accumulated Deprecitation of Equipment -Rp 660,000
Total fixed assets Rp 13,840,000
TOTAL ASSETS Rp 69,655,000 TOTAL LIABILITIES AND EQUITY
Rp 895,000
ges Payable Rp 445,000
Rp 3,790,000

Err:509

ES AND EQUITY Err:509


Closing Journal
Julie's Maids Cleaning Service
May 2016
Date Accounts Ref Debit Credit
May 31 Service revenue 41 Rp 39,420,000
Income Summary 33 Rp 39,420,000
May 31 Income Summary 33 Err:509
Salaries and Wages Expense 51 Rp 1,825,000
Rent Expense 52 Err:509
Supplies Expense 53 Rp 1,370,000
Depreciation Expense 54 Rp 330,000
Insurance Expense 55 Rp 275,000
Other expense 59 Rp 1,295,000
May 31 Income Summary 33 Err:509
Owner's Capital 31 Err:509
May 31 Owner's Capital 31 Rp 10,500,000
Owner's Drawing 32 Rp 10,500,000
Post Closing Trial Balance
Rahma Consulting
May 2016
No. Account Name Account Ref Debit
11 Cash Rp 44,195,000
12 Accounts Receivable Rp 8,080,000
14 Supplies Rp 715,000
15 Prepaid Rent Rp 1,600,000
16 Prepaid Insurance Rp 1,225,000
18 Equipment Rp 14,500,000
19 Accumulated Deprecitation of Equipment
21 Accounts Payable
22 Salaries and Wages Payable
23 Unearned Revenue
31 Owner's Capital
TOTAL Rp 70,315,000
Credit

Rp 660,000
Rp 895,000
Rp 445,000
Rp 3,790,000
Rp -
Rp 5,790,000