GENERAL JOU

Year 2015

Date Ref Description

1/1/2015 Setoran dana awal dari pemilik Rp. 50.000.000

2/1/2015 Pembelian komputer untuk operasional Rp. 21.000.000

Jasa pemotretan dokumentasi Rp. 2000.000 dengan

diskon Rp. 100.000 dari PT Perkasa (dibayar tanggal
3/1/2015 16/1/2015)

Jasa pemotretan Rp. 5.000.000 dari UPN (dibayar

3/1/2015 tanggal 17/1/2015)

3/1/2015 Pembelian pulsa HP untuk operasional Rp.100.000

3/1/2015 Pembayaran tagihan internet Rp. 150.000
6/1/2015 Memasukkan kas ke rekening bank Rp. 1.000.000
Mendapatkan pinjaman dari bank Rp. 12.000.000
7/1/2015 langsung masuk ke rekening
15/1/2015 Membayar gaji pengelola Rp. 500.000
15/1/2015 Membayar reparasi komputer Rp. 500.000
Penerimaan pembayaran jasa pemotretan PT Perkasa
16/1/2015 Rp. 1.900.000pembayaran Jasa pemotretan UPN Rp.
Penerimaan
17/1/2015 5.000.000
Balance
 GENERAL JOURNAL
Year 2015
DEBIT CREDIT
Account A/R Customer Amount Account
Cash on Hand Rp 50,000,000.00 Equity

Equipment Rp 21,000,000.00 Cash on Hand

Account Receivable PT Perkasa Rp 1,900,000.00 Sales

Sales Discount Rp 100,000.00

Account Receivable UPN Rp 5,000,000.00 Sales

Telephone Expense Rp 150,000.00 Cash on Hand

Internet Expense Rp 150,000.00 Cash on Hand
Cash in Bank Rp 1,000,000.00 Cash on Hand

Cash in Bank Rp 12,000,000.00 Account Payable

Salary Expense Rp 500,000.00 Cash on Hand
Miscellaneous Expense Rp 500,000.00 Cash on Hand

Cash on Hand Rp 1,000,000.00 Account Receivable

Cash on Hand Rp 5,000,000.00 Account Receivable
Rp 98,300,000.00
 Additional Information

CREDIT Transaksi
A/R Customer Amount A/R Due Date Invoice 1/1/2015 Setoran dana awal dari pemilik Rp. 5
Rp 50,000,000.00 2/1/2015 Pembelian komputer untuk operasio

Rp 21,000,000.00 3/1/2015 Jasa pemotretan dokumentasi Rp. 20

Rp 2,000,000.00 16/1/2015 ABC-001 3/1/2015 Jasa pemotretan Rp. 5.000.000 dari U

3/1/2015 Pembelian pulsa HP untuk operasion

Rp 5,000,000.00 17/1/2015 ABC-002

Rp 150,000.00 3/1/2015 Pembayaran tagihan internet Rp. 15

Rp 150,000.00 6/1/2015 Memasukkan kas ke rekening bank R
Rp 1,000,000.00 7/1/2015 Mendapatkan pinjaman dari bank Rp

Rp 12,000,000.00 1/15/2015 Membayar gaji pengelola Rp. 500.00

Rp 500,000.00 1/15/2015 Membayar reparasi komputer Rp. 50
Rp 500,000.00 1/16/2015 Penerimaan pembayaran jasa pemot

PT Perkasa Rp 1,000,000.00 16/1/2015 ABC-001 1/17/2015 Penerimaan pembayaran Jasa pemo

UPN Rp 5,000,000.00 16/1/2015 ABC-002
Rp 98,300,000.00
ana awal dari pemilik Rp. 50.000.000
n komputer untuk operasional Rp. 21.000.000

otretan dokumentasi Rp. 2000.000 dengan diskon Rp. 100.000 dari PT Perkasa (dibayar tanggal 16/01/2015)

otretan Rp. 5.000.000 dari UPN (dibayar tanggal 17/01/2015)

n pulsa HP untuk operasional Rp.100.000

ran tagihan internet Rp. 150.000

kan kas ke rekening bank Rp. 1.000.000
tkan pinjaman dari bank Rp. 12.000.000 langsung masuk ke rekening

r gaji pengelola Rp. 500.000

r reparasi komputer Rp. 500.000
an pembayaran jasa pemotretan PT Perkasa Rp. 1.900.000

an pembayaran Jasa pemotretan UPN Rp. 5.000.000

 INCOME STATEMENT
NET SALES Total Rp 6,900,000.00
Sales Rp 7,000,000.00
Sales Discount Rp 100,000.00

EXPENSES Total Rp 1,300,000.00

Electrical Expense Rp -
Telephone
Expense Rp 150,000.00

Internet Expense Rp 150,000.00

Salary Expense Rp 500,000.00
Rent Expense Rp -
Miscellaneous
Expense Rp 500,000.00

Net Income Rp 5,600,000.00

STATEMENT OF OWNER'S EQUITY

Beg. Balance Rp -
Addition Rp 50,000,000.00
Deduction Rp -
From Income
Statement Rp 5,600,000.00
End balance Rp 55,600,000.00

BALANCE SHEET
ASSET
Account Amount
Beg. Bal. Cash on
Hand Rp -
Addition Rp 56,000,000.00
Deduction Rp 23,300,000.00 Rp 32,700,000.00
Beg. Bal. Cash in
Bank Rp -
Addition Rp 13,000,000.00
Deduction Rp - Rp 13,000,000.00
Beg. Bal. Account
Receivable Rp -
Account
Receivable Rp 900,000.00 Rp 900,000.00
Beg. Bal.
Equipment Rp -
Equipment Rp 21,000,000.00 Rp 21,000,000.00

Beg. Bal. Acc.

Depr. - Equipment Rp -

Acumulated
Depreciation -
Equipment Rp - Rp -

Beg. Bal. Building Rp -

Building Rp - Rp -
Beg. Bal. Acc.
Depr. - Building Rp -

Acumulated
Depreciation -
Building Rp - Rp -

Beg. Bal. - Vehicle Rp -

Vehicle Rp - Rp -
Beg. Bal. Acc.
Depr. Vehicle Rp -
Acc. Depr. -
Vehicle Rp - Rp -
Total Rp 67,600,000.00

LIABILITY AND OWNER'S EQUITY

Account Amount
Beg. Bal. Equity
Equity Rp 55,600,000.00 Rp 55,600,000.00

Beg. Bal. Account

Payable Rp -

Account Payable Rp 12,000,000.00 Rp 12,000,000.00

Total Rp 67,600,000.00
 STATEMENT OF CASH FLOW

Cash Inflow Date Cash Inflow Description Amount of Inflow Cash Outflow Date
Setoran dana awal dari pemilik Rp.
1/1/2015 50.000.000 Rp 50,000,000.00

2/1/2015

3/1/2015

3/1/2015
Memasukkan kas ke rekening bank Rp.
6/1/2015 1.000.000 Rp 1,000,000.00 6/1/2015

Mendapatkan pinjaman dari bank Rp.

12.000.000 langsung masuk ke
7/1/2015 rekening Rp 12,000,000.00
15/1/2015

15/1/2015

Penerimaan pembayaran jasa

16/1/2015 pemotretan PT Perkasa Rp. 1.900.000 Rp 1,000,000.00
Penerimaan pembayaran Jasa
17/1/2015 pemotretan UPN Rp. 5.000.000 Rp 5,000,000.00

Total Cash Inflow Rp 69,000,000.00

H FLOW

Cash Outflow Description Amount of Outflow

Pembelian komputer untuk operasional

Rp. 21.000.000 Rp 21,000,000.00

Pembelian pulsa HP untuk operasional

Rp.100.000 Rp 150,000.00

Pembayaran tagihan internet Rp. 150.000 Rp 150,000.00

Memasukkan kas ke rekening bank Rp.
1.000.000 Rp 1,000,000.00

Membayar gaji pengelola Rp. 500.000 Rp 500,000.00

Membayar reparasi komputer Rp. 500.000 Rp 500,000.00

Total Cash Outflow Rp 23,300,000.00

Beg. Bal.
End. Bal. of Cash Rp 45,700,000.00
Silahkan Dicek Kembali
 Account
Code Name Debit
Cash on Hand Rp 56,000,000.00
Cash in Bank Rp 13,000,000.00
Account Receivable Rp 6,900,000.00
Equipment Rp 21,000,000.00
Acumulated Depreciation - Equipment Rp -
Building Rp -
Acumulated Depreciation - Building Rp -
Motor Vehicle Rp -
Acumulated Depreciation - Motor Vehicle Rp -
Sales Rp -
Sales Discount Rp 100,000.00
Depreciation Expense - Equipment Rp -
Depreciation Expense - Building Rp -
Depreciation Expense - Motor Vehicle Rp -
Electricity Expense Rp -
Telephone Expense Rp 150,000.00
Internet Expense Rp 150,000.00
Salary Expense Rp 500,000.00
Miscellaneous Expense Rp 500,000.00
Equity Rp -
Account Payable Rp -
Rent Expense Rp -

SALDO Rp 98,300,000.00
 Credit Total Amount Description
Rp 23,300,000.00 Rp 32,700,000.00
Rp - Rp 13,000,000.00
Rp 6,000,000.00 Rp 900,000.00
Rp - Rp 21,000,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 7,000,000.00 Rp 7,000,000.00
Rp - Rp 100,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 150,000.00
Rp - Rp 150,000.00
Rp - Rp 500,000.00
Rp - Rp 500,000.00
Rp 50,000,000.00 Rp 50,000,000.00
Rp 12,000,000.00 Rp 12,000,000.00
Rp - Rp -

Rp 98,300,000.00
 Customer Debit Credit Balance
PT Perkasa Rp 1,900,000.00 Rp 1,000,000.00 Rp 900,000.00
PT Bintang Kejora Rp - Rp - Rp -
PT Berkah Rp - Rp - Rp -
CV Sentosa Rp - Rp - Rp -
UII Rp - Rp - Rp -
UPN Rp 5,000,000.00 Rp 5,000,000.00 Rp -
UMY Rp - Rp - Rp -
AMIKOM Rp - Rp - Rp -
YKPN Rp - Rp - Rp -
UGM Rp - Rp - Rp -
CV Cahaya Rp - Rp - Rp -
CV Cemerlang Rp - Rp - Rp -
CV Mentari Rp - Rp - Rp -

PT Perkasa
Invoice Transaction Date Due Date Debit

ABC-001 3/1/2015 16/1/2015 Rp 1,900,000.00

ABC-001 16/1/2015 16/1/2015

Total Rp 1,900,000.00
Balance

UPN
Invoice Transaction Date Due Date Debit

ABC-002 3/1/2015 17/1/2015 Rp 5,000,000.00

ABC-002 17/1/2015 16/1/2015

Total Rp 5,000,000.00
Balance

Invoice Status

Invoice Customers Debit Credit

ABC-001 PT Perkasa Rp 1,900,000.00 Rp 1,000,000.00
ABC-002 UPN Rp 5,000,000.00 Rp 5,000,000.00
ABC-003 PT Bintang Kejora Rp - Rp -
ABC-004 PT Berkah Rp - Rp -
ABC-005 CV Sentosa Rp - Rp -
ABC-006 UII Rp - Rp -
ABC-007 UMY Rp - Rp -
ABC-008 AMIKOM Rp - Rp -
ABC-009 YKPN Rp - Rp -
ABC-010 UGM Rp - Rp -
ABC-011 CV Cahaya Rp - Rp -
ABC-012 CV Cemerlang Rp - Rp -
ABC-013 CV Mentari Rp - Rp -
 Credit

Rp 1,000,000.00

Rp 1,000,000.00
Rp 900,000.00

Credit
Rp 5,000,000.00

Rp 5,000,000.00
Rp -

A/R Balance
Rp 900,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -