Jurnal Umum

Tanggal Transaksi Debit Kredit

Apr-19 1 Kas Rp 30,000,000
Modal Rp 30,000,000

5 Kas Rp 10,000,000
Utang Bank Rp 10,000,000

8 Perlengkapan Rp 13,000,000
Kas Rp 13,000,000

9 Prive Rp 1,500,000
Kas Rp 1,500,000

15 Perlengkapan Rp 2,000,000
Utang usaha Rp 2,000,000

19 Utang usaha Rp 500,000

Kas Rp 500,000

21 Kas Rp 5,000,000
Pendapatan jasa Rp 5,000,000

22 Beban gaji Rp 1,500,000

Kas Rp 1,500,000

25 Piutang Rp 1,000,000
Pendapatan jasa Rp 1,000,000

27 Beban perlengkapan Rp 800,000

perlengkapan Rp 800,000

30 Sewa dibayar dimuka Rp 700,000

Kas Rp 700,000
Total Rp 66,000,000 Rp 66,000,000
Akun : Kas
date description Ref Debit Kredit

Apr-19 1 Jurnal umum Rp 30,000,000

5 Jurnal umum Rp 10,000,000
8 Jurnal umum Rp 13,000,000
9 Jurnal umum Rp 1,500,000
19 Jurnal umum Rp 500,000
21 Jurnal umum Rp 5,000,000
22 Jurnal umum Rp 1,500,000
30 Jurnal umum Rp 700,000

Total Rp 45,000,000 Rp 17,200,000

Akun : Modal
date description Ref Debit Kredit

Apr-19 1 Jurnal umum Rp 30,000,000

Total Rp 30,000,000

Akun : Utang usaha

date description Ref Debit Kredit

Apr-19 15 Jurnal umum Rp 2,000,000

19 Jurnal umum Rp 500,000

Total Rp 500,000 Rp 2,000,000

Akun : Perlengkapan
date description Ref Debit Kredit

Apr-19 8 Jurnal umum Rp 13,000,000

15 Jurnal umum Rp 2,000,000
27 Jurnal umum Rp 800,000

Total Rp 15,000,000 Rp 800,000

Akun : Prive
date description Ref Debit Kredit

Apr-19 9 Jurnal umum Rp 1,500,000

 Total Rp 1,500,000

Akun : Pendapatan Jasa

date description Ref Debit Kredit

Apr-19 21 Jurnal umum Rp 5,000,000

25 Jurnal umum Rp 1,000,000

Total Rp 6,000,000

Akun : Beban Gaji

date description Ref Debit Kredit

Apr-19 22 Jurnal umum Rp 1,500,000

Total Rp 1,500,000

Akun : Beban Perlengkapan

date description Ref Debit Kredit

Apr-19 27 Jurnal umum Rp 800,000

Total Rp 800,000

Akun : Sewa Dibayar Dimuka

date description Ref Debit Kredit

Apr-19 30 Jurnal umum Rp 700,000 Rp 350,000

Total Rp 700,000 Rp 350,000

Akun : Piutang
date description Ref Debit Kredit

Apr-19 25 Jurnal umum Rp 1,000,000

Total Rp 1,000,000

Akun : Utang Bank

date description Ref Debit Kredit

Apr-19 5 Jurnal umum Rp 10,000,000

Total Rp 10,000,000
 Saldo

Rp 30,000,000
Rp 40,000,000
Rp 27,000,000
Rp 25,500,000
Rp 25,000,000
Rp 30,000,000
Rp 28,500,000
Rp 27,800,000

Rp 27,800,000

Saldo

Rp 30,000,000

Rp 30,000,000

Saldo

Rp 2,000,000
Rp 1,500,000

Rp 1,500,000

Saldo

Rp 13,000,000
Rp 15,000,000
Rp 14,200,000

Rp 14,200,000

Saldo

Rp 1,500,000
Rp 1,500,000

Saldo

Rp 5,000,000
Rp 6,000,000

Rp 6,000,000

Saldo

Rp 1,500,000

Rp 1,500,000

Saldo

Rp 800,000

Rp 800,000

Saldo

Rp 350,000

Rp 350,000

Saldo

Rp 1,000,000

Rp 1,000,000

Saldo

Rp 10,000,000

Rp 10,000,000
 Tanggal Keterangan Debit Kredit
4/30/2019 Beban Sewa Rp 350,000
Sewa Dibayar Dimuka Rp 350,000

Beban Perlengkapan Rp 800,000

Perlengkapan Rp 800,000

Total Rp 1,150,000 Rp 1,150,000

No Keterangan Debit Kredit
1 Kas Rp 27,800,000
2 Piutang Rp 1,000,000
3 Perlengkapan Rp 14,200,000
4 Prive Rp 1,500,000
5 Modal Rp 30,000,000
6 Utang usaha Rp 1,500,000
7 Pendapatan jasa Rp 6,000,000
8 Beban gaji Rp 1,500,000
9 Beban perlengkapan Rp 800,000
10 Sewa dibayar dimuka Rp 350,000
11 Utang bank Rp 10,000,000
12 Beban sewa Rp 350,000
Rp 47,500,000 Rp 47,500,000
 BENGKEL MAJU
LAPORAN LABA RUGI
PERIODE APRIL 2019
Pendapatan
Pendapatan Jasa Rp 6,000,000

Beban-beban
Beban sewa Rp 350,000
Beban gaji Rp 1,500,000
Beban perlengkapan Rp 800,000
Total Beban -Rp 2,650,000
Laba Bersih Rp 3,350,000
 BENGKEL MAJU
LAPORAN PERUBAHAN MODAL
PERIODE APRIL 2019
Modal awal Rp 30,000,000
Laba Rp 3,350,000
Prive -Rp 1,500,000
Penambahan modal Rp 1,850,000
Modal akhir Rp 31,850,000
 BENGKEL MAJU
LAPORAN POSISI KEUANGAN
PERIODE APRIL 2019
Aktiva Pasiva
Kas
Perlengkapan
Piutang
Sewa dibayar dimuka