Bengkel Cipta Jaya

Jurnal Umum
Periode September 2018
Tanggal Keterangan Ref Debet Kredit
Sep 1 Kas Rp 200,000,000
Modal Bp. Joko Rp 200,000,000
2 Sewa dibayar dimuka Rp 30,000,000
Kas Rp 30,000,000
3 Perlengkapan Rp 25,000,000
Kas Rp 25,000,000
4 Kas Rp 5,000,000
Pendapatan sponsor Rp 5,000,000
4 Kas Rp 10,000,000
Pendapatan sponsor Rp 10,000,000
5 Kas Rp 400,000
Pendapatan jasa Rp 400,000
10 Peralatan Rp 3,000,000
Kas Rp 3,000,000
12 Kendaraan Rp 400,000,000
Kas Rp 80,000,000
Utang usaha Rp 320,000,000
15 Kas Rp 1,250,000
Pendapatan jasa Rp 1,250,000
17 Beban gaji Rp 8,000,000
Kas Rp 8,000,000
20 beban listrik,telepon, air Rp 1,000,000
Kas Rp 1,000,000
TOTAL Rp 683,650,000 Rp 683,650,000
KAS
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 1 Posting Rp200,000,000 Rp200,000,000
2 Rp30,000,000 Rp170,000,000
3 Rp25,000,000 Rp145,000,000
4 Rp5,000,000 Rp150,000,000
4 Rp10,000,000 Rp160,000,000
5 Rp400,000 Rp160,400,000
10 Rp3,000,000 Rp157,400,000
12 Rp80,000,000 Rp77,400,000
15 Rp1,250,000 Rp78,650,000
17 Rp8,000,000 Rp70,650,000
20 Rp1,000,000 Rp69,650,000

Perlengkapan
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 3 Posting Rp25,000,000 Rp25,000,000

Peralatan
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 10 Posting Rp3,000,000 Rp3,000,000

Kendaraan
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 12 Posting Rp400,000,000 Rp400,000,000

Sewa dibayar dimuka

SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
 2018
Sep 2 Posting Rp30,000,000 Rp30,000,000

Pendapatan sponsor
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 4 Posting Rp5,000,000
4 Rp10,000,000

Pendapatan Jasa
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 5 Posting Rp400,000
15 Rp1,250,000

Modal Bp Joko
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 1 Posting Rp200,000,000

Utang usaha
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 12 Posting Rp320,000,000

Beban gaji
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 17 Posting Rp8,000,000 Rp8,000,000
Beban listrik,telepon, air
SALDO
TANGGAL KETERANGAN REF. DEBIT KREDIT
DEBIT
2018
Sep 20 Posting Rp1,000,000 Rp1,000,000
SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT
SALDO
KREDIT

Rp5,000,000
Rp15,000,000

SALDO
KREDIT

Rp400,000
Rp1,650,000

SALDO
KREDIT

Rp200,000,000

SALDO
KREDIT

Rp320,000,000

SALDO
KREDIT
SALDO
KREDIT