"TaVi Sport"

Neraca Saldo
31 Desember 2010

Saldo
Nama Rekening Nomor rekening
Debet Kredit
Kas 1.1.1.1 100,500,000
Piutang dagang 1.1.2.1 2,500,000
Piutang lain-lain 1.1.2.2 5,500,000
Persediaan barang dagangan 1.1.3.1 27,500,000
Perlengkapan usaha 1.1.4.1 1,500,000
Tanah 1.3.1.1 150,000,000
Kendaraan 1.3.3.1 65,000,000
Akum. Depr. Kendaraan 1.3.3.2 4,200,000
Bangunan 1.3.4.1 275,000,000
Akum. Depr. Bangunan 1.3.4.2 8,300,000
Hutang dagang 2.1.1.1 49,000,000
Hutang sewa 2.1.1.2 2,500,000
Modal 3.1.0.0 563,500,000
Jumlah 627,500,000 627,500,000
 "TaVi Sport"
Jurnal Pembelian

Debit
Tgl No. Bukti Keterangan Termin Ref
Pembelian Serba-Serbi
14-Apr FB01 PT. Sport Indonesia 44,000,000
Jumlah 44,000,000

Rekapitulasi
Jurnal Pembelian

Debit Kredit
4.2.0.0 44,000,000 2.1.1.1 44,000,000
Jumlah 44,000,000 Jumlah 44,000,000
 Kredit
Utang Dagang
44,000,000
44,000,000
 "TaVi Sport"
Jurnal Penjualan

Debit Kredit
Tgl No. Bukti Keterangan Termin Ref
Utang Dagang Penjualan
15-Feb FJ01 Tebek Billiards 19,500,000 19,500,000
15-Apr FJ02 Persija FC 17,500,000 17,500,000
21-Jul FJ03 Modern Golf 200,000,000 200,000,000
Jumlah 237,000,000 237,000,000

Rekapitulasi
Jurnal Penjualan

Debit Kredit
2.1.1.1 237,000,000 4.1.0.0 237,000,000
Jumlah 237,000,000 Jumlah 237,000,000
 "TaVi Sport"
Jurnal Penerimaan Kas

Debit
Tgl No. Bukti Keterangan Ref
Kas
20-Jan BKM 01 Penjualan tunai pelunasan piutang 5,000,000
3-Mar BKM 02 Dagang pelunasan piutang 19,500,000
24-Apr BKM 03 Dagang dengan potongan 15,435,000
11 Mei BKM 04 Pinjaman dari bank 30,000,000
20-Sep BKM 05 Pelunasan piutang 40,000,000
18-Nov BKM 06 Retur pembelian 750,000
Jumlah 110,685,000

Rekapitulasi
Jurnal Penerimaan Kas

Debit Kredit
1.1.1.1 110,685,000 1.1.2.1 75,250,000
4.1.0.2 315,000 4.1.0.0 5,000,000
4.2.0.2 30,750,000

Jumlah 111,000,000 Jumlah 111,000,000

Debit Kredit
Pot. Penjualan Piutang Penjualan Serba-serbi
penjualan 5,000,000
19,500,000
315,000 15,750,000
30,000,000
40,000,000
750,000
315,000 75,250,000 5,000,000 30,750,000
 Buku Besar Pembantu

1. Buku Besar Kas

Tgl Keterangan Ref Debit Tgl
Des 31 Saldo Awal 100,500,000 Des 31
Des 31 Pemindah Bukuan JKM1 111,000,000
Jumlah 211,500,000 Jumlah
Saldo Normal 30,824,830

2. Buku Besar Piutang Dagang

Tgl Keterangan Ref Debit Tgl
 Keterangan Ref Kredit
Pemindah Bukuan JKK1 242,324,830

Jumlah 242,324,830

Keterangan Ref Kredit

 "TaVi Sport"
Jurnal Pengeluaran Kas

Debit
Tgl No. Bukti Keterangan Ref
Pembelian
6 BKK 01 Pembelian tunai 1,800,000
Jan 10 BKK 02 Biaya promosi
25 BKK 03 Biaya gaji
7 BKK 04 Biaya lis & telp
15 BKK 05 Bayar utang sewa
Feb
24 BKK 06 Retur penjualan tunai
25 BKK 07 Biaya gaji
8 BKK 08 Biaya lis & telp
Mar 18 BKK 09 Pembelian tunai dengan pot 3,000,000
25 BKK 10 Biaya gaji
8 BKK 11 Biaya lis & telp
Apr
25 BKK 12 Biaya gaji
8 BKK 13 Biaya lis & telp
Mei
25 BKK 14 Biaya gaji
8 BKK 15 Biaya lis & telp
Jun
25 BKK 16 Biaya gaji
8 BKK 17 Biaya lis & telp
Jul
25 BKK 18 Biaya gaji
8 BKK 19 Biaya lis & telp
Ags 18 BKK 20 Biaya promosi
25 BKK 21 Biaya gaji
8 BKK 22 Biaya lis & telp
Sep 16 BKK 23 Peralatan tunai
25 BKK 24 Biaya gaji
8 BKK 25 Biaya lis & telp
12 BKK 26 Bayar utang dagang
Okt 20 BKK 27 Kendaraan
21 BKK 28 Pembelian tunai 4,500,000
25 BKK 29 Biaya gaji
8 BKK 30 Biaya lis & telp
11 BKK 31 Biaya bunga
Nov
20 BKK 32 Biaya utang lain-lain
25 BKK 33 Biaya gaji
8 BKK 34 Biaya lis & telp
Des 20 BKK 35 Biaya bunga
25 BKK 36 Biaya gaji
Jumlah 9,300,000

Rekapitulasi
Jurnal Pengeluaran kas
 Debit Kredit

4.2.0.0 9,300,000 4.2.0.2 55,150,000

2.1.1.1 15,000,000 1.1.1.1 181,190,000
4.2.0.2 212,040,000

236,340,000 Jumlah 236,340,000

 Debit Kredit
Utang Dagang Serba-Serbi Pot. Pembelian Kas/Bank
1,800,000
5,000,000 5,000,000
8,000,000 8,000,000
1,100,000 1,100,000
2,000,000 2,000,000
250,000 250,000
8,000,000 8,000,000
900,000 900,000
150,000 2,850,000
8,000,000 8,000,000
1,200,000 1,200,000
8,500,000 8,500,000
900,000 900,000
8,500,000 8,500,000
800,000 800,000
8,500,000 8,500,000
1,000,000 1,000,000
8,500,000 8,500,000
1,000,000 1,000,000
9,000,000 9,000,000
8,500,000 8,500,000
1,000,000 1,000,000
250,000 250,000
9,500,000 9,500,000
1,300,000 1,300,000
15,000,000 15,000,000
75,000,000 55,000,000 20,000,000
4,500,000
9,500,000 9,500,000
1,100,000 1,100,000
2,250,000 2,250,000
600,000 600,000
9,500,000 9,500,000
1,300,000 1,300,000
1,590,000 1,590,000
9,500,000 9,500,000
15,000,000 212,040,000 55,150,000 181,190,000
 "TaVi Sport"
Jurnal Umum

Tgl No. Bukti Keterangan Ref Debit

19-Apr M01 Retur penjualan 1,750,000

Piutang dagang
Jumlah 1,750,000

Rekapitulasi
Jurnal Umum

Debit Kredit
4.1.0.1 1,750,000 1.1.2.1 1,750,000
Jumlah 1,750,000 Jumlah 1,750,000
Kredit

1,750,000
1,750,000