Nama : Vicky Aulia Rismita Sari

NIM : 20.05.52.0043

Prodi : Akuntansi A1

PT SEMANGAT

JURNAL

TANGGAL KETERANGAN REF DEBIT KREDIT

Des 5 Supplies Rp. 10.000.000
201 Cash Rp. 10.000.000
9 (dibeli perlengkapan secara
tunai)
12 Cash Rp. 5.000.000
Account recevable Rp. 10.000.000
Rent revenue Rp. 15.000.000
(pendapatan dibayar tunai dan
kredit)
16 Cash Rp. 6.000.000
Unearred rent revenve Rp. 6.000.000
(perskot kontrak kerja)
19 Account payable Rp. 25.000.000 Rp. 25.000.000
Cash
(dibayar hutang secara tunai)
21 Utility expense Rp. 900.000
Cash Rp. 900.000
(dibayar beban secara tunai)
24 Salary expense Rp. 5.000.000
Cash Rp. 4.500.000
Tax payable Rp. 500.000
(dibayar utang gaji + pajak
secara tunai)
26 Unearned rent revenue Rp. 3.000.000
Cash Rp. 3.000.000
(pendapatan diterima tunai)
Jumlah Rp. 64.900.000 Rp. 64.900.000
 PT
SEMAN
BUKU BESAR
Debit Cash No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
Nov Cash Rp. 5 Des Pembelian Rp.
2019 125.000.000 supplies 10.000.000
12 Des Rent expense Rp. 5.000.000 19 Des Account payable Rp.
25.000.000
16 Des Pendapatan Sewa Rp. 6.000.000 21 Des Utility expense Rp. 900.000
24 Des Salary expense + Rp.
tax payable 4.500.000
Total Rp.136.000.000 Total Rp.
40.400.000
Selisih total Rp. 95.600.000

Debit Supplies No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
Nov Saldo Awal Rp.
20.19 25.000.000
5 Des Pembelian tunai Rp.
10.000.000
Saldo akhir Rp.
35.000.000

Debit Rent Revenue No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
Nov Saldo Awal Rp.
2019 100.000.000
12 Des Pendapatan sewa Rp.
gedung 15.000.000
26 Des Pendaptan Sewa Rp.
3.000.000
Saldo Akhir Rp.
118.000.000
Debit Account payable No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
Nov Saldo Awal Rp.
2019 140.000.000
19 Des Dibayar hutang Rp.
25.000.000
saldo Akhir Rp. 115.000.000

Debit Utility Expense No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
21 Des Tunai Rp. 900.000

Debit Salaries Expense No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
Nov Saldo awal Rp. 8.000.000
2019
24 Des Dibayar gaji Rp. 5.000.000
karyawan
Saldo Akhir Rp.
13.000.000

Debit Income Tax Payable No. ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
24 Des Dibayar pajak Rp. 500.000
penghasilan

Debit Accoount Receibable No.ACC Credit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
Nov Saldo Awal Rp.
2019 225.000.000
12 Des Piutang dagang Rp.
10.000.00
Saldo akhir Rp.
235.000.000

Debit Prepaid insurance No. ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo Awal Rp. 18.000.000
2019

Debit Prepaid advertising No.ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo awal Rp. 12.000.000
2019

Debit Equipment No.ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo awal Rp. 75.000.000
2019

Debit Accumulated Depreciation of Equipment No.ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo Awal Rp. 15.000.000
2019

Debit Building No.ACC Kredit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo awal Rp. 250.000.000
2019
Debit Accumulated Depreciation of of Building No.ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo awal Rp. 50.000.000
2019
Debit Unearned Rent Revenue No.ACC Kredit

Tangga Keterangan Jumlah Tanggal Keterangan Jumlah

l
26 Dess Pendapatan Sewa Rp. Nov Saldo awal Rp.
3.000.000 2019 105.000.000
16 Des Pendapatan Sewa Rp.
6.000.000
Rp. Rp.
3.000.000 111.000.000
Saldo Akhir Rp.
108.000.00

Debit Share Capital No.ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo Awal Rp. 300.000.000
2019

Debit Retained Earning No.ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo Awal Rp. 30.000.000
2019

Debit Adverting Expense No. ACC Credit

Tangga Keterangan Saldo

l Debit Credit
Nov Saldo Awal Rp. 2.000.000
2019
 PT
SEMAN
Naraca Saldo
No.AC
GAT
Keterangan Debit Credit
C
1101 Cash Rp. 95.600.000
1102 Account Receivable Rp.235.000.000
1103 Supplies Rp. 35.000.000
1420 Prepaid Insurance Rp. 18.000.000
Prepaid Advertising Rp. 12.000.000
3401 Equipment Rp. 75.000.000
3320 Accumulated Depreciation of Rp. 15.000.000
Equipment
3210 Building Rp. 250.000.000
3320 Accumulated Depreciation of Rp. 50.000.000
Building
2101 Account Payable Rp. 115.000.000
Unearned Rent Revenue Rp. 108.000.000
Share Capital Rp. 300.000.000
1001 Retained Earning Rp. 30.000.000
Rent Revenue Rp. 118.000.000
1100 Wages and Salaries Expense Rp. 13.000.000
5102 Advertising Expense Rp. 2.000.000
5104 Utility Expense Rp. 900.000
1212 Income Tax Payable Rp. 500.000
Total saldo Rp. 736.500.000 Rp. 736.500.000