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PT.

Najaahul Insan
Jurnal Umum
Date Account Ref Debet Credit
01 Desember 2016 Kas Kecil 10,000,000
Kas 10,000,000

02 Desember 2016 Barang Dagang 40,000,000


PPN Masukan 4,000,000
Utang Dagang 44,000,000

03 Desember 2016 Piutang Dagang 29,700,000


PPN Keluaran 2,700,000
Penjualan 27,000,000

HPP 27,000,000
Barang Dagang 27,000,000

04 Desember 2016 Beban Gaji 17,000,000


Iklan Dibayar Dimuka 10,000,000
Kas 27,000,000

05 Desember 2016 Retur Penjualan 7,000,000


PPN Keluaran 700,000
Piutang Dagang 7,700,000

Barang Dagang 7,000,000


HPP 7,000,000

06 Desember 2016 Utang Dagang 5,500,000


PPN Masukan 500,000
Barang Dagang 5,000,000

08 Desember 2016 Barang Dagang 45,000,000


PPN Masukan 4,500,000
Utang Dagang 49,500,000

08 Desember 2016 Kas 20,900,000


Penjualan 19,000,000
PPN Keluaran 1,900,000

HPP 19,000,000
Barang Dagang 19,000,000
Mesin Limbah Bernard
Kode : BD 001
Masuk Keluar
Tanggal Keterangan
Unit Harga/Unit Jumlah Unit
Saldo Awal
12/2/2016 Pembelian Barang PT Warsun 40 1,000,000 40,000,000
12/3/2016 Penjualan Kepada Toko Sukses Makmur 27
12/5/2016 Retur Penjualan -7
12/6/2013 Retur Pembelian PT Warsun -5 1,000,000 (5,000,000)
12/8/2016 Penjualan Kepada PT CV Juliana Jaya 10

Mesin Limbah Sukasu


Kode : BD 002
Masuk Keluar
Tanggal Keterangan
Unit Harga/Unit Jumlah Unit
Saldo Awal
12/8/2016 Pembelian Barang PT Barcelona 50 900,000 45,000,000
12/8/2016 Penjualan Kepada PT CV Juliana Jaya 10
Keluar Saldo
Harga/Unit Jumlah Unit Harga/Unit Jumlah
17 1,000,000 17,000,000
57 1,000,000 57,000,000
1,000,000 27,000,000 30 1,000,000 30,000,000
1,000,000 (7,000,000) 37 1,000,000 37,000,000
- 32 1,000,000 32,000,000
1,000,000 10,000,000 22 1,000,000 22,000,000
- -
- -
- -
- -
- -
- -

Keluar Saldo
Harga/Unit Jumlah Unit Harga/Unit Jumlah
26 900,000 23,400,000
76 900,000 68,400,000
900,000 9,000,000 66 900,000 59,400,000
-
-
-
-
Utang Dagang
Saldo
Tanggal Keterangan Debet Kredit
Debet
Saldo Awal
12/2/2016 Pembelian Barang PT Warsun 44,000,000
12/6/2016 Retur Pembelian PT Warsun 5,500,000
12/8/2016 Pembelian Barang PT Barcelona 49,500,000

Piutang Dagang
Saldo
Tanggal Keterangan Debet Kredit
Debet
Saldo Awal 61,000,000
12/2/2016 Penjualan Kepada Toko Sukses Makmur 29,700,000 90,700,000
12/5/2016 Retur Penjualan Toko Sukses Makmur 7,700,000 83,000,000
Saldo
Kredit
101,350,000
145,350,000
139,850,000
189,350,000

Saldo
Kredit
Buku Besar Pembantu Utang
PT Warsun
Saldo
Tanggal Keterangan Debet Kredit
Debet Kredit
Saldo Awal 46,000,000
12/2/2016 Pembelian Barang PT Warsun 44,000,000 90,000,000
12/6/2016 Retur Pembelian PT Warsun 5,500,000 84,500,000
84,500,000
84,500,000

PT Barcelona
Saldo
Tanggal Keterangan Debet Kredit
Debet Kredit
Saldo Awal 55,350,000
12/8/2016 Pembelian Barang PT Barcelona 49,500,000 104,850,000

Buku Besar Pembantu Piutang


Toko Sukses Makmur
Saldo
Tanggal Keterangan Debet Kredit
Debet Kredit
Saldo Awal 30,000,000
12/3/2016 Penjualan 29,700,000 59,700,000
12/5/2016 Retur Penjualan 7,700,000 52,000,000
52,000,000
52,000,000
PT. Jakarta Tailor Machindo
Daftar Rekening ( Chart Of Account )
Nomor Account
11,110 Cash On Hand
11,120 Cash On BCA
11,210 Account Receivable
11,220 Allowance For Bad Debt
11,310 Merchandise Inventory
11,320 Supplies
11,410 Prepaid Insurance
11,420 Prepaid Advertice
11,430 Prepaid Tax
11,440 Value added Tax Input (VATI)
12,110 Equipment At Cost
12,120 Accum. Depre. Equipment
12,210 Automotive At Cost
12,220 Accum. Depre. Automotive
12,310 Building
12,320 Accum. Depp. Of Building
12,330 Land
21,100 Account Payable
21,210 Value Added Tax Output ( VATO)
21,220 Tax Payable Artc 21
21,230 Tax Payable
21,310 Salaries Payable
21,320 Unearned Rent
21,330 Expense Payable
22,100 Bank Payable
31,100 Common Stock
31,200 Premium On Common Stock
32,000 Retained Earning
33,000 Deviden
41,100 Sale
41,200 Sale Return
41,300 Sale Discount
51,100 Cost Of Good Sold
51,200 Purchase Discount
61,100 Salaries Expense
61,200 Maintenence Expense
61,300 Water, Eletricity, Telemunication Exp
61,400 Insurance Expense
61,500 Advertice Expense
61,600 Supplies Expense
61,700 Depre. Equipment Expense
61,720 Depre. Automotive Expense
61,800 Bad Debt Expense
61,900 Miscellaneous Expense
81,100 Rent Income
81,200 Interest Income
81,300 Gain On Exchange Of Fixed Asset
91,100 Interes Expense
91,200 Bank Charge
Jumlah
PT. Jakarta Tailor Machindo
Neraca Saldo ( Trial Balance )
Nomor Account Debet Credit
11,110 Cash On Hand 26,900,000 -
11,120 Cash On BCA 155,690,000 -
11,210 Account Receivable 247,360,000 -
11,220 Allowance For Bad Debt - 1,950,000
11,310 Merchandise Inventory 82,800,000 -
11,320 Supplies 6,000,000 -
11,410 Prepaid Insurance 15,000,000 -
11,420 Prepaid Advertice 41,250,000 -
11,430 Prepaid Tax - -
11,440 Value added Tax Input (VATI) 35,440,000 -
12,110 Equipment At Cost 67,000,000 -
12,120 Accum. Depre. Equipment - 6,750,000
12,210 Automotive At Cost 138,000,000 -
12,220 Accum. Depre. Automotive - 19,000,000
12,310 Building 140,000,000 -
12,320 Accum. Depp. Of Building - 48,000,000
12,330 Land 25,000,000 -
21,100 Account Payable - 121,620,000
21,210 Value Added Tax Output ( VATO) - 49,310,000
21,220 Tax Payable Artc 21 - 750,000
21,230 Tax Payable - -
21,310 Salaries Payable - -
21,320 Unearned Rent - 15,000,000
21,330 Expense Payable - -
22,100 Bank Payable - 108,000,000
31,100 Common Stock - 500,000,000
31,200 Premium On Common Stock - 25,000,000
32,000 Retained Earning - 47,175,000
33,000 Deviden 75,000,000 -
41,100 Sale - 1,267,500,000
41,200 Sale Return 33,000,000 -
41,300 Sale Discount 23,500,000 -
51,100 Cost Of Good Sold 955,550,000 -
51,200 Purchase Discount - 11,160,000
61,100 Salaries Expense 111,000,000 -
61,200 Maintenence Expense 12,600,000 -
61,300 Water, Eletricity, Telemunication Exp 27,000,000 -
61,400 Insurance Expense - -
61,500 Advertice Expense - -
61,600 Supplies Expense - -
61,700 Depre. Equipment Expense - -
61,720 Depre. Automotive Expense 1,875,000 -
61,730 Depre. Building Expense
61,800 Bad Debt Expense - -
61,900 Miscellaneous Expense 6,000,000 -
81,100 Rent Income - -
81,200 Interest Income - 11,500,000
81,300 Gain On Exchange Of Fixed Asset - 2,275,000
91,100 Interes Expense 8,775,000 -
91,200 Bank Charge 250,000 -
2,234,990,000 2,234,990,000

Catatan : Perbedaan jumlah antara debet dan kredit masukkan ke rekening Retained Earning (32000)
-

arning (32000)
PT. Jakarta Tailor Machindo
Jurnal Penyesuaian ( Trial Balance )
Date Account Ref
31 Desember 2016 Cash On BCA 11,120
Equipment At Cost 12,110
Account Receivable 11,210
Interest Income 81,200

31 Desember 2016 Bank Charge 91,200


Cash On BCA 11,120

31 Desember 2016 Bad Debt Expense 61,800


Allowance For Bad Debt 11,220

31 Desember 2016 Depre. Equipment Expense 61,700


Accum. Depre. Equipment 12,120

Depre. Building Expense 61,730


Accum. Depp. Of Building 12,320

Depre. Automotive Expense 61,720


Accum. Depre. Automotive 12,220

31 Desember 2016 Advertice Expense 61,500


Prepaid Advertice 11,420

31 Desember 2016 Insurance Expense 61,400


Prepaid Insurance 11,410

31 Desember 2016 Unearned Rent 21,320


Rent Income 81,100

31 Desember 2016 Supplies Expense 61,600


Supplies 11,320

31 Desember 2016 Maintenence Expense 61,200


Expense Payable 21,330
Salaries Expense 61,100
Salaries Payable 21,310
ance )
Debet Credit
17,525,000
2,000,000
15,000,000
525,000

75,000
75,000

6,002,250
6,002,250

1,354,167
1,354,167

583,333
583,333

1,181,250
1,181,250

30,937,500
30,937,500

10,000,000
10,000,000

11,250,000
11,250,000

2,250,000
2,250,000

1,150,000
1,150,000
2,500,000
2,500,000
Nomor Neraca Saldo Penyesuaian
Nama Akun
Akun Debet Kredit Debet
11,110 Cash On Hand 26,900,000 -
11,120 Cash On BCA 155,690,000 -
11,210 Account Receivable 247,360,000 -
11,220 Allowance For Bad Debt - 1,950,000
11,310 Merchandise Inventory 82,800,000 -
11,320 Supplies 6,000,000 -
11,410 Prepaid Insurance 15,000,000 -
11,420 Prepaid Advertice 41,250,000 - 1`
11,430 Prepaid Tax - -
11,440 Value added Tax Input (VATI) 35,440,000 -
12,110 Equipment At Cost 67,000,000 -
12,120 Accum. Depre. Equipment - 6,750,000
12,210 Automotive At Cost 138,000,000 -
12,220 Accum. Depre. Automotive - 19,000,000
12,310 Building 140,000,000 -
12,320 Accum. Depp. Of Building - 48,000,000
12,330 Land 25,000,000 -
21,100 Account Payable - 121,620,000
21,210 Value Added Tax Output ( VATO) - 49,310,000
21,220 Tax Payable Artc 21 - 750,000
21,230 Tax Payable - -
21,310 Salaries Payable - -
21,320 Unearned Rent - 15,000,000
21,330 Expense Payable - -
22,100 Bank Payable - 108,000,000
31,100 Common Stock - 500,000,000
31,200 Premium On Common Stock - 25,000,000
32,000 Retained Earning - 47,175,000
33,000 Deviden 75,000,000 -
41,100 Sale - 1,267,500,000
41,200 Sale Return 33,000,000 -
41,300 Sale Discount 23,500,000 -
51,100 Cost Of Good Sold 955,550,000 -
51,200 Purchase Discount - 11,160,000
61,100 Salaries Expense 111,000,000 -
61,200 Maintenence Expense 12,600,000 -
61,300 Water, Eletricity, Telemunication Exp 27,000,000 -
61,400 Insurance Expense - -
61,500 Advertice Expense - -
61,600 Supplies Expense - -
61,700 Depre. Equipment Expense - -
61,720 Depre. Automotive Expense 1,875,000 -
61,730 Depre. Building Expense
61,800 Bad Debt Expense - -
61,900 Miscellaneous Expense 6,000,000 -
81,100 Rent Income - -
81,200 Interest Income - 11,500,000
81,300 Gain On Exchange Of Fixed Asset - 2,275,000
91,100 Interes Expense 8,775,000 -
91,200 Bank Charge 250,000 -
2,234,990,000 2,234,990,000
2,234,990,000 2,234,990,000
- -
Penyesuaian NS Penyesuaian LR Neraca
Kredit Debet Kredit Debet Kredit Debet
Neraca
Kredit
PT GARUDA SAKTI
REKONSILIASI BANK

Saldo Perusahaan 155,690,000 Saldo Bank 151,860,000


Ditambah: Ditambah:
Kesalahan Pencatatan 2,000,000 Setoran dari PT Rama 60,000,000
Penerimaan Piutang dari PT Intan 15,000,000 60,000,000
Pendapatan Bunga 525,000
17,525,000

Dikurang Dikurangi
Biaya Adm 75,000 38,720,000
Cek dalam perjalanan
75,000 (Pembelian BD PT 38,720,000
BM)
Saldo 173,140,000 Saldo 173,140,000
Tanggal
No Nama Aktiva Harga Perolehan Umur
Perolehan

1 Peralatan :
-       Perabot 7/2/2013 14,000,000 4
-       Etalase 1/2/2013 25,000,000 4
-       Komputer 7/1/2013 18,000,000 4
-       Mesin Kasir 02/19/2014 10,000,000 5
Sub Total 67,000,000
2 Kendaraan :
-       Mobil Box 9/1/2013 123,000,000 10
Grand
-       Motor Honda 1/2/2013 15,000,000 8
Sub Total 138,000,000
3 Tanah, Bangunan :
-       Bangunan 7/10/2013 140,000,000 20
-       Tanah 7/10/2012 25,000,000
Sub Total 165,000,000
Total
Ak. Penyusutan
Beban
Ak. Penyusutan s.d Desember Nilai Buku
Penyusutan /Thn
2016

1,500,000 291,667 1,791,667 12,208,333


3,750,000 520,833 4,270,833 20,729,167
1,500,000 375,000 1,875,000 16,125,000
- 166,667 166,667 9,833,333
6,750,000 1,354,167 8,104,167 58,895,833

13,000,000 1,025,000 14,025,000 108,975,000


6,000,000 156,250 6,156,250 8,843,750
19,000,000 1,181,250 20,181,250 117,818,750

48,000,000 583,333 48,583,333 91,416,667


- - - -
48,000,000 583,333 48,583,333 91,416,667
3,118,750 76,868,750 268,131,250
PT. ABADI BANGSA
ANALISIS UMUR PIUTANG
Per ###

BELUM JATUH
NAMA DEBITUR TANGGAL FAKTUR Jumlah Umur
TEMPO
PT Rama 12-Oct-16 Rp 15,000,000 80 Hari -
16-Dec-16 Rp 38,300,000 15 Hari -
PT Intan 3-Jul-16 Rp 14,500,000 181 Hari -
15-Aug-16 Rp 15,000,000 138 Hari -
26-Oct-16 Rp 28,900,000 66 Hari -
PT Bogor 2-Jun-16 Rp 34,560,000 212 Hari -
20-Sep-16 Rp 12,315,000 102 Hari -
15-Oct-16 Rp 23,450,000 77 Hari -
Saldo Piutang Usaha Rp 182,025,000 Rp -
% Piutang Tak Tertagih 0.5%
Saldo Piutang Tak Tertagih Rp 7,952,250 Rp -
A
NG

LEWAT JATUH TEMPO


1-30 31-60 >60
- - 15,000,000
38,300,000 - -
- - 14,500,000
- - 15,000,000
- - 28,900,000
- - 34,560,000
- - 12,315,000
- - 23,450,000
Rp 38,300,000 Rp - Rp 143,725,000
2% 3% 5%
Rp 766,000 Rp - Rp 7,186,250

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