Akuntansi Jasa
Akuntansi Jasa
"
JURNAL UMUM
Periode : …................................
Halaman 1
TANGGAL KETERANGAN REF DEBET KREDIT
Januari 1 Kas Rp 9,517,500.00
Piutang usaha Rp 2,025,000.00
Perlengkapan kantor Rp 1,687,500.00
Peralatan kantor Rp 9,720,000.00
Modal Rp 22,950,000.00
2 Sewa dibayar dimuka Rp 4,860,000.00
Kas Rp 4,860,000.00
2 Asuransi dibayar dimuka Rp 2,025,000.00
Kas Rp 2,025,000.00
4 Kas Rp 7,725,000.00
Pendapatan diterima dimuka Rp 7,725,000.00
5 Peralatan kantor Rp 2,430,000.00
Utang usaha Rp 2,430,000.00
6 Kas Rp 1,080,000.00
Piutang usaha Rp 1,080,000.00
10 Beban Iklan Rp 162,000.00
Kas Rp 162,000.00
12 Utang usaha Rp 1,080,000.00
Kas Rp 1,080,000.00
12 Piutang usaha Rp 1,620,000.00
Pendapatan usaha Rp 1,620,000.00
17 Kas Rp 2,835,000.00
Pendapatan usaha Rp 2,835,000.00
18 Perlengkapan kantor Rp 1,012,500.00
Kas Rp 1,012,500.00
20 Piutang usaha Rp 1,485,000.00
Pendapatan usaha Rp 1,485,000.00
24 Kas Rp 2,497,500.00
Pendapatan usaha Rp 2,497,500.00
25 Kas Rp 1,755,000.00
Piutang usaha Rp 1,755,000.00
Rp 53,517,000.00 Rp 53,517,000.00
PERUSAHAAN JASA "…..............................."
BUKU BESAR
Periode : …................................
..
No : 101
SALDO
DEBET KREDIT
Rp 9,517,500.00
Rp 4,657,500.00
Rp 2,632,500.00
Rp 10,357,500.00
Rp 11,437,500.00
Rp 11,275,500.00
Rp 10,195,500.00
Rp 13,030,500.00
Rp 12,018,000.00
Rp 14,515,500.00
Rp 16,270,500.00
No : 102
SALDO
DEBET KREDIT
Rp 2,025,000.00
Rp 945,000.00
Rp 2,565,000.00
Rp 4,050,000.00
Rp 2,295,000.00
No : 103
SALDO
DEBET KREDIT
Rp 1,687,500.00
Rp 2,700,000.00
No : 104
SALDO
DEBET KREDIT
Rp 4,860,000.00
No : 105
SALDO
DEBET KREDIT
Rp 2,025,000.00
No : 111
SALDO
DEBET KREDIT
Rp 9,720,000.00
Rp 12,150,000.00
No : 201
SALDO
DEBET KREDIT
Rp 2,430,000.00
Rp 1,350,000.00
No : 202
SALDO
DEBET KREDIT
Rp 7,725,000.00
No : 301
SALDO
DEBET KREDIT
Rp 22,950,000.00
No : 401
SALDO
DEBET KREDIT
Rp 1,620,000.00
Rp 4,455,000.00
Rp 5,940,000.00
Rp 8,437,500.00
No : 501
SALDO
DEBET KREDIT
Rp 162,000.00
31 Beban Asuransi Rp 168,750.00
Asuransi Dibayar Dimuka Rp 168,750.00
31 Beban Perlengkapan Rp 1,053,000.00
Perlengkapan Rp 1,053,000.00
31 Beban Pernyusutan Peralatan Rp 337,000.00
Akumulasi penyusutan peralatan Rp 337,000.00
31 Beban Gaji Rp 1,620,000.00
Utang Gaji Rp 1,620,000.00
31 Beban Sewa Rp 1,080,000.00
Sewa Dibayar Dimuka Rp 1,080,000.00
31 Kas Rp 3,120,000.00
Pendapatan diterima dimuka Rp 3,120,000.00
NERACA SALDO
NO. AKUN KETERANGAN
DEBET KREDIT
101 Kas Rp 16,270,500.00
102 Piutang Rp 2,295,000.00
103 Perlengkapan Rp 2,700,000.00
104 Sewa Dibayar Dimuka Rp 4,860,000.00
105 Asuransi Dibayar Dimuka Rp 2,025,000.00
111 Peralatan Rp 12,150,000.00
201 Utang usaha Rp 1,350,000.00
202 Pendapatan diterima dimuka Rp 7,725,000.00
301 Modal Rp 22,950,000.00
401 Pendapatan Rp 8,437,500.00
501 Beban Iklan Rp 162,000.00
Rp 40,462,500.00 Rp 40,462,500.00
112 Akumulasi penyusutan peralatan
202 Utang Gaji
502 Beban Asuransi
503 Beban Perlengkapan
504 Beban Pernyusutan Peralatan
505 Beban Gaji
506 Beban Sewa
SALDO LABA
PERUSAHAAN JASA "…..............................."
KERTAS KERJA
Periode : …................................
Rp 337,000.00 Rp 337,000.00
Rp 1,620,000.00 Rp 1,620,000.00
Rp 168,750.00 Rp 168,750.00
Rp 1,053,000.00 Rp 1,053,000.00
Rp 337,000.00 Rp 337,000.00
Rp 1,620,000.00 Rp 1,620,000.00
Rp 1,080,000.00 Rp 1,080,000.00
Rp 7,378,750.00 Rp 7,378,750.00 Rp 45,539,500.00 Rp 45,539,500.00
LABA/RUGI NERACA
DEBET KREDIT DEBET
Rp 19,390,500.00
Rp 2,295,000.00
Rp 1,647,000.00
Rp 3,780,000.00
Rp 1,856,250.00
Rp 12,150,000.00
Rp 8,437,500.00
Rp 162,000.00
Rp 168,750.00
Rp 1,053,000.00
Rp 337,000.00
Rp 1,620,000.00
Rp 1,080,000.00
Rp 4,420,750.00 Rp 8,437,500.00 Rp 41,118,750.00
Rp 4,016,750.00 - -
Rp 8,437,500.00 Rp 8,437,500.00 Rp 41,118,750.00
NERACA
KREDIT
Rp 1,350,000.00
Rp 10,845,000.00
Rp 22,950,000.00
Rp 337,000.00
Rp 1,620,000.00
Rp 37,102,000.00
Rp 4,016,750.00
Rp 41,118,750.00
PERUSAHAAN JASA "…..............................."
Laporan laba/rugi
Periode : …................................
I Pendapatan I
Pendapatan Usaha Rp 8,437,500.00 II
Rp 8,437,500.00 III
II Beban-Beban
Beban Iklan Rp 162,000.00
Beban Asuransi Rp 168,750.00
Beban Perlengkapan Rp 1,053,000.00
Beban Pernyusutan Peralatan Rp 337,000.00
Beban Gaji Rp 1,620,000.00
Beban Sewa Rp 1,080,000.00
Rp 4,420,750.00
Laba Bersih Rp 4,016,750.00
PERUSAHAAN JASA "…..............................." PERUSAHAAN JASA
Laporan Perubahan Modal Laporan Pe
Periode : …................................ Periode : …...
Modal Awal Rp 22,950,000.00 AKTIVA
Laba Bersih Rp 4,016,750.00 Kas
Modal Akhir Rp 26,966,750.00 Piutang
Perlengkapan
Sewa Dibayar Dimuka
Asuransi Dibayar Dimuka
Peralatan
Akumulasi penyusutan peralatan
PERUSAHAAN JASA "…..............................."
Laporan Perubahan Modal
Periode : …................................
AKTIVA PASIVA
Rp 19,390,500.00 Utang usaha Rp 1,350,000.00
Rp 2,295,000.00 Utang Gaji Rp 1,620,000.00
Rp 1,647,000.00 Pendapatan diterima dimuka Rp 10,845,000.00
Rp 3,780,000.00 Modal Akhir Rp 26,966,750.00
Rp 1,856,250.00
Rp 12,150,000.00
-Rp 337,000.00
Rp 40,781,750.00 Rp 40,781,750.00
Rp -
PERUSAHAAN JASA "…..............................."
JURNAL PENUTUP
Periode : …................................