JKK

Debit Kredit
Tgl Keterangan Serba-serbi
Utang dagang Pembelian Ref Kas
Akun Jumlah
5-Mar PT Adil Makmur 3,351,600 3,351,600
6-Mar PT Sanyo 2,000,000 2,000,000
10-Mar PT Columbia Jakarta 1,445,800 1,445,800
15-Mar PT Sanyo beban-beban umum 231,200 231,200
20-Mar PT Colombia Jakarta 4,000,000 4,000,000
21-Mar PT Nakula Jakarta 2,600,000 2,600,000
25-Mar Risma beban-beban penjualan 2,100,000 2,100,000
28-Mar Rully beban pengiriman barang 83,600 83,600
30-Mar PT Sinar wesel bayar dan beban bunga 2,010,000 2,010,000
30-Mar PT Sanyo perlengkapan 100,000 100,000
Total 8,797,400 4,600,000 4,524,800 17,922,200
Kredit

Pot. Pembelian
JKM
Debit Kredit
Tgl Keterangan Serba-serbi
Kas Pot. Penjualan Piutang dagang Penjualan Ref
Akun Jumlah
3-Mar PT Berkah 548,800 548,800
4-Mar
PT Amal 3,600,000 3,600,000
5-Mar PT Jaya 3,547,600 3,547,600
10-Mar Amran, Pemilik Perusahaan 12,000,000 311 Modal 12,000,000
12-Mar PT Berkah Jakarta 1,194,800 1,194,800
18-Mar PT Adil 759,400 759,400
19-Mar pendapatan
PT Bintang Jakarta 1,000,000 sewa 1,000,000
20-Mar PT Sadewa 2,400,000 2,400,000
Total 25,050,600 6,050,600 6,000,000 13,000,000
JKM
Debit Kredit
Tgl Keterangan Serba-serbi
Kas Pot. Penjualan Piutang dagang Penjualan Ref
Akun Jumlah
3-Mar penerimaan piutang 548,800 548,800
4-Mar
penjualan barang dagang 3,600,000 3,600,000
5-Mar penerimaan piutang 3,547,600 3,547,600
10-Mar 12,000,000 311 Modal 12,000,000
12-Mar penerimaan piutang 1,194,800 1,194,800
18-Mar penerimaan piutang 759,400 759,400
19-Mar pendapatan
1,000,000 sewa 1,000,000
20-Mar penjualan barang dagang 2,400,000 2,400,000
Total 25,050,600 6,050,600 6,000,000 13,000,000
JKK

Debit Kredit
Tgl Keterangan Serba-serbi
Utang dagang Pembelian Ref Kas Pot. Pembelian
Akun Jumlah
5-Mar pembayaran utang 3,351,600 3,351,600
6-Mar pembelian barang 2,000,000 2,000,000
10-Mar pembayaran utang 1,445,800 1,445,800
15-Mar beban-beban umum dan
administrasi 231,200 231,200
20-Mar pembayaran utang 4,000,000 4,000,000
21-Mar pembelian barang 2,600,000 2,600,000
25-Mar beban-beban penjualan 2,100,000 2,100,000
28-Mar
beban pengiriman barang 83,600 83,600
wesel bayar 2,000,000 2,000,000
30-Mar
beban bunga 10,000 10,000
30-Mar perlengkapan 100,000 100,000
Total 8,797,400 4,600,000 4,524,800 17,922,200
 JB

Tgl Akun yang di Kredit Syarat Pembelian Utang dagang

1-Mar PT. COLUMBIA 1,230,000 1,230,000
9-Mar PT Adil Makmur 2,000,000 2,000,000
20-Mar PT Adil Makmur 1,020,000 1,020,000 3,020,000
28-Mar PT Alam 23,600,000 23,600,000
Total 27,850,000 27,850,000
 JJ

Tgl Akun yang di Debit Syarat Piutang dagang Penjualan

3-Mar Toko Berkah 1,220,000 1,220,000
9-Mar PT Adil 800,000 800,000
20-Mar PT Gemilang 1,960,000 1,960,000
24-Mar PT Elektro Jaya 2,000,000 2,000,000
25-Mar PT Berkah 1,080,000 1,080,000
28-Mar PT Gemilang 8,200,000 8,200,000 10,160,000
29-Mar PT Berkah 2,400,000 2,400,000 4,700,000
30-Mar PT Jaya 3,700,000 3,700,000
Total 21,360,000 21,360,000
Jurnal Umum

1-Mar Biaya angkut pembelian 511 60,000.00

utang dagang 211 60,000.00
3-Mar utang dagang 211 20,000.00
retur pembelian 512 20,000.00
11-Mar retur penjualan 413 24,000.00
piutang dagang 112 24,000.00
12-Mar utang dagang 211 120,000.00
retur pembelian 512 120,000.00
15-Mar utang dagang 211 100,000.00
retur pembelian 512 100,000.00
20-Mar retur penjualan 413 50,000.00
piutang dagang 112 50,000.00
24-Mar Beban umum dan administrasi 100,000.00
utang dagang 100,000.00
30-Mar retur penjualan 413 200,000.00
piutang dagang 112 200,000.00
Total 674,000.00 674,000.00

0
 Rekapitulasi

Piutang
Tgl Ket No Faktur Ref Syarat Pembayaran Piutang dagang Penjualan
PT. Gemilang 1,400,000 10,160,000
PT. Adil 100,000 800,000
PT. Elektro Jaya 200,000 2,000,000
PT. Jaya 3,620,000 3,700,000
PT. Berkah 560,000 4,700,000
5,880,000 21,360,000
Utang
Tgl Ket No Faktur Ref Syarat Pembayaran Pembelian Utang dagang
PT. Columbia 1,230,000 10,300,000
PT. Alam 23,700,000 5,460,000
PT. Adil Makmur 3,020,000 3,420,000
27,950,000 19,180,000
 Buku Besar
Kas 111
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 5,140,000
31-Mar JKM 25,050,600 30,190,600
31-Mar JKK 17,922,200 12,268,400

Piutang dagang 112

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 5,880,000
31-Mar JJ 21,360,000 27,240,000
31-Mar JU 274,000 26,966,000
31-Mar JKM 6,050,600 20,915,400

Piutang PT Gemilang
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 1,400,000
20-Mar JJ 1,960,000 3,360,000
20-Mar JU 50,000 3,310,000
28-Mar JJ 8,200,000 11,510,000

Piutang PT Adil
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 100,000
9-Mar JJ 800,000 900,000
11-Mar JU 24,000 876,000
18-Mar JKM 759,400 116,600

Piutang PT Elektro Jaya

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 200,000
24-Mar JJ 2,000,000 2,200,000

Piutang PT Jaya
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 3,620,000
5-Mar JKM 3,547,600 72,400
30-Mar JJ 3,700,000 3,772,400

Piutang PT Berkah
 Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 560,000
3-Mar JJ 1,220,000 1,780,000
3-Mar JKM 548,800 1,231,200
12-Mar JKM 1,194,800 36,400
25-Mar JJ 1,080,000 1,116,400
29-Mar JJ 2,400,000 3,516,400
30-Mar JU 200,000 3,316,400

Persediaan barang dagang 113

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 23,780,000
31-Mar ajp 39,000,000 23,780,000 39,000,000

Asuransi di bayar di muka 114

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 160,000
asuransi dibayar di 150,000
31-Mar AJP 10,000
muka

Perlengkapan 115
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 440,000
pembelian
30-Mar 100,000 540,000
perlengkapan

Tanah 121
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 13,000,000

Gedung 122
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 23,000,000

Akumulasi penyusutan gedung 123

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 2,300,000

Peralatan 124
Saldo
Tgl Ket Ref Debit Kredit
 Tgl Ket Ref Debit Kredit
Debit Kredit
Saldo 6,000,000

Akumulasi penyusutan peralatan 125

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 2,040,000

Utang dagang 211

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 19,180,000
31-Mar JB 27,950,000 47,130,000
31-Mar JU 180,000 46,950,000
31-Mar JKK 8,797,400 38,152,600

Utang dagang PT Columbia

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 10,300,000
1-Mar JB 1,230,000 11,530,000
1-Mar JU 60,000 11,590,000
3-Mar JU 20,000 11,570,000
10-Mar JKK 1,445,800 10,124,200
20-Mar JKK 4,000,000 6,124,200

Utang dagang PT Alam

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar saldo 5,460,000
24-Mar JB 100,000 5,560,000
28-Mar JB 23,600,000 29,160,000

Utang dagang PT Adil Makmur

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar saldo 3,420,000
5-Mar 3,351,600 68,400
9-Mar 2,000,000 2,068,400
12-Mar 120,000 1,948,400
15-Mar 100,000 1,848,400
20-Mar 1,020,000 2,868,400

Utang pajak penghasilan 212

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 1,000,000
31-Mar AJP 2,000,000 3,000,000
Utang bunga
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
31-Mar ajp 90,000

Wesel bayar 215

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 2,000,000
31-Mar JKK 2,000,000 0 0

Modal 311
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Penjualan
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Retur penjualan
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Pembelian
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Retur pembelian
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Biaya angkut pembelian

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Beban umum dan Administrasi

 Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Beban penyusutan gedung

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Beban penyusutan peralatan

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Beban penjualan
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo 50,880,000
31-Mar JKM 12,000,000 62,880,000

Pajak penghasilan
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
31-Mar ajp 2,000,000 2,000,000

Beban bunga
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
31-Mar 10000 10000
31-Mar ajp 90,000 100,000

Pendapatan sewa
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
31-Mar ajp 2,000,000 2,000,000

Harga Pokok Penjualan

Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
31-Mar ajp 56,390,000 56,390,000
31-Mar ajp 39,240,000 17,150,000
 PD MAKMUR
Neraca Saldo
periode Maret 2000
no
nama akun debit kredit
akun
111 Kas 12,268,400
112 Piutang dagang 20,915,400
131 Persediaan barang dagang 23,780,000
141 Asuransi dibayar di muka 160,000
151 Perlengkapan 540,000
161 Tanah 13,000,000
171 Gedung 23,000,000
172 Akumulasi penyusutan gedung 2,300,000
181 peralatan 6,000,000
182 akumulasi penyusutan peralatan 2,040,000
211 utang dagang 38,152,600
213 utang pajak penghasilan 1,000,000
215 wesel bayar 0
311 modal 62,880,000
411 penjualan 27,360,000
412 retur penjualan 274,000
511 pembelian 32,550,000
512 retur pembelian 240,000
513 biaya angkut pembelian 60,000
611 beban umum dan administrasi 231,200
621 beban penjualan 2,183,600
632 beban bunga 10,000
711 pendapatan sewa 1,000,000
Total 134,972,600 134,972,600
 Jurnal Penyesuaian

Saldo
Tanggal Keterangan
Debit Kredit
pajak penghasilan 2,000,000
31-Mar
utang pajak penghasilan 2,000,000
beban bunga 90,000
31-Mar
utang bunga 90,000
beban-beban umum 400,000
31-Mar
perlengkapan 400,000
beban-beban umum 10,000
31-Mar
asuransi dibayar di muka 10,000
beban penyusutan gedung 160,000
31-Mar
akumulasi penyusutan gedung 160,000
beban penyusutan peralatan 20,000
31-Mar
akumulasi penyusutan peralatan 20,000
 Harga Pokok Penjualan

Keterangan Debit Kredit

pembelian 32,450,000
persediaan barang dagang awal 23,780,000
biaya angkut 60,000
HPP 56,290,000
Persediaan barang dagang akhir 39,000,000
retur pembelian 240,000
HPP 39,240,000
HPP 17,050,000
 PD MAKMUR
KERTAS KERJA
PERIODE MARET 2000
neraca saldo ajp neraca saldo disesuaika
ref nama akun
debit kredit debit kredit debit
111 Kas 12,268,400 12,268,400
112 Piutang dagang 20,915,400 20,915,400
131 Persediaan barang dagang 23,780,000 39,000,000 23,780,000 39,000,000
141 Asuransi dibayar di muka 160,000 10,000 150,000
151 Perlengkapan 540,000 400,000 140,000
161 Tanah 13,000,000 13,000,000
171 Gedung 23,000,000 23,000,000
172 Akumulasi penyusutan gedung 2,300,000 160,000
181 peralatan 6,000,000 6,000,000
182 akumulasi penyusutan peralatan 2,040,000 20,000
211 utang dagang 38,152,600
213 utang pajak penghasilan 1,000,000 2,000,000
215 wesel bayar 0
311 modal 62,880,000
411 penjualan 27,360,000
412 retur penjualan 274,000 274,000
511 pembelian 32,550,000 32,550,000 0
512 retur pembelian 240,000 240,000
513 biaya angkut pembelian 60,000 60,000 0
611 beban umum dan administrasi 331,200 410,000 741,200
621 beban penjualan 2,183,600 2,183,600
632 beban bunga 10,000 90,000 100,000
711 pendapatan sewa 1,000,000
135,072,600 134,972,600
631 pajak penghasilan 2,000,000 2,000,000
214 utang bunga 90,000
612 beban penyusutan gedung 160,000 160,000
613 beban penyusutan peralatan 20,000 20,000
HPP 17,050,000 17,050,000
Total 58,970,000 59,070,000 137,002,600
Laba
PD MAKMUR

neraca saldo disesuaikan laba/rugi neraca

kredit debit kredit debit kredit
12,268,400
20,915,400
39,000,000
150,000
140,000
13,000,000
23,000,000
2,460,000 2,460,000
6,000,000
2,060,000 2,060,000
38,152,600 38,152,600
3,000,000 3,000,000

62,880,000 62,880,000
27,360,000 27,360,000
274,000
0
0 0
0
741,200
2,183,600
100,000
1,000,000 1,000,000

2,000,000
90,000 90,000
160,000
20,000
17,050,000
137,002,600 22,528,800 28,360,000 114,473,800 108,642,600
5,831,200 5,831,200
28,360,000 28,360,000 114,473,800 114,473,800
Jurnal Penutup ( Metode Ikhtisar Laba/rugi )

Saldo
Tanggal Keterangan
Debit Kredit
31/3 Pendapatan sewa 1,000,000
Pejualan 27,360,000
Ikhtisar laba/rugi 28,360,000

31/3 Ikhtisar laba/rugi 20,528,800

HPP 17,050,000
Retur Penjualan 274,000
Beban umum dan adm. 741,200
beban bunga 100,000
beban penjualan 2,183,600
beban penyusutan gedung 160,000
beban penyusutan peralatan 20,000