Nama : Tarisyah Cahyatie

NIM : 1934031065
Matkul : Akuntansi Perbankan

TUGAS HAL 25 NO.01

a.) JURNAL

1 September Bank BCA Rp 20,000,000

Giro Andi Rp 20,000,000
6 September Giro Andi Rp 6,000,000
Bank Dwima Rp 6,000,000
Bank Dwima Rp 5,000,000
Giro Andi Rp 5,000,000
11 September Bank XYZ Rp 10,000,000
Giro Andi Rp 10,000,000
16 September Giro Andi Rp 17,500,000
Bank BCA Rp 17,500,000
21 September Kas Rp 15,000,000
Giro Andi Rp 15,000,000
23 September Giro Andi Rp 5,000,000
Bank XYZ Rp 5,000,000
26 September Bank XYZ Rp 7,000,000
Giro Andi Rp 7,000,000
28 September Bank XYZ Rp 10,000,000
Giro Andi Rp 10,000,000
30 September Bank Lain Rp 8,000,000
Giro Andi Rp 8,000,000
Bunga Giro Rp 150,000
Giro Andi Rp 150,000
Giro Andi Rp 30,000
Hutang PPh Rp 30,000

b.) Daftar Mutasi rekening giro Andi

Tanggal Keterangan Debet Kredit Saldo

1 September Setor Bilyet Rp 20,000,000 Rp 20,000,000
6 September Penarikan Rp 6,000,000 Rp 14,000,000
Transfer Masuk Rp 5,000,000 Rp 19,000,000
11 September Setor Kliring Rp 10,000,000 Rp 29,000,000
16 September Penarikan Rp 17,500,000 Rp 11,500,000
21 September Setor Tunai Rp 15,000,000 Rp 26,500,000
23 September Transfer Keluar Rp 5,000,000 Rp 21,500,000
26 September Transfer Masuk Rp 7,000,000 Rp 28,500,000
28 September Penarikan Rp 10,000,000 Rp 18,500,000
30 September Transfer Masuk Rp 8,000,000 Rp 26,500,000
Bunga Giro Rp 150,000 Rp 26,650,000
PPh Rp 30,000 Rp 26,620,000

Perhitungan Jasa Giro :

Jasa Giro : Rp 5.000.000 x 3 % = Rp 150.000
Pajak Bunga : Rp 150.000 x 20% = Rp 30.000
Jasa Giro Bersih = Rp 120.000