Aktiva
Aset lancar
1000 Kas 20,000,000
1001 Bank 45,000,000
1400 Perlengkapan kantor 5,000,000
Aset tetap
1700 Tanah 50,000,000
1710 Bangunan 100,000,000
1711 Akumulasi penyusutan bangunan
1720 Peralatan 60,000,000
1721 Akumulasi penyusutan peralatan
1730 Komputer 40,000,000
1731 Akumulasi penyusutan Komputer
1740 Kendaraan bermotor 80,000,000
1741 Akumulasi Penyusutan kendaraan bermotor
Total aset tetap
Total aktiva
Dunia boneka
urnal penerimaan kas
Per 9 November 2020
Neraca saldo
Pasiva
Hutang lancar
2000 Hutang dagang -
2001 Hutang gaji -
Total hutang -
70,000,000
Modal
3000 Modal Albert 400,000,000
330,000,000
Debit
Tanggal Keterangan Ref No.Faktur
Pembelian lain-lain
9 November Miki Dolls 2/10/,n/30 Bukti 2 No.81 35,000,000
10 November Norita, n/45 Bukti 4 0052 29,000,000
17 November Naruto, n/45 Bukti 8 009 33,000,000
23 November Miki Dolls 2/10/,n/30 Bukti 15 No.93 350,000,000
eka
elian
2020
Kredit
Hutang dagang lain-lain
35,000,000
29,000,000
33,000,000
350,000,000
Dunia boneka
Jurnal Penjualan
November 2020
Debit
Tanggal Keterangan Ref No.Faktur
Piutang dagang lain-lain
9 November Mega 1/10,n/30 Bukti 3 001 9,200,000
14 November Inti, 1/10, n/30 Bukti 7 002 16,900,000
19 November Jaya, 1/10, n/30 Bukti 13 003 16,400,000
21 November Mega 1/10,n/30 Bukti 14 004 19,000,000
24 November Inti, 1/10, n/30 Bukti 16 005 28,950,000
26 November Jaya, 1/10, n/30 Bukti 17 006 234,200,000
neka
ualan
2020
Kredit
Penjualan lain-lain
9,200,000
16,900,000
16,400,000
19,000,000
28,950,000
234,200,000
Dunia boneka
Jurnal penerimaan kas
November 2020
Debit
Tanggal Keterangan Ref No.Cek
Bank Kas
18 November Mega 1/10,n/30 Bukti 10 No.01 9,108,000
26 November Inti 1/10, n/30 Bukti 18 No.02 16,900,000
Dunia boneka
Jurnal penerimaan kas
November 2020
Debit Kredit
Potongan penjualan lain-lain Piutang dagang lain-lain
92,000 9,200,000
16,900,000
Duni
Jurnal Pe
Novem
Debit
Tanggal Keterangan Ref No.Cek
Hutang dagang Gaji
11 November Asuransi dibayar dimuka Bukti 5 No.01
11 November Beban BBM Bukti 6 No.02
11 November Beban Parkir Bukti 6 No.02
17 November Miki Dolls 2/10/,n/30 Bukti 9 No.03 35,000,000
19 November Biaya Listrik Bukti 11 No.04
19 November Biaya telepon Bukti 12 No.05
Dunia boneka
Jurnal Pengeluaran kas
November 2020
Debit Kredit
Listrik lain-lain Kas Bank Potongan pembelian
1,200,000 1,200,000
100,000 100,000
10,000 10,000
34,300,000 700,000
900,000 900,000
400,000 400,000
lain-lain
Dunia boneka
Arus barang-dagangan
November
Nama barang : Mickey And Minnie
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
9 November 1,000 10,000
10 November 200
14 November 200
21 November 200
23 November 10,000 10,000
26 November 5,000
Dunia boneka
Arus barang-dagangan
November
Nama barang : Hello Kitty
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
9 November 1,000 12,500
10 November 200
14 November 200
23 November 10,000 12,500
26 November 5,000
Dunia boneka
Arus barang-dagangan
November
Nama barang : Winnie the pooh
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
9 November 1,000 12,500
10 November 200
14 November 200
23 November 10,000 12,500
26 November 5,000
Dunia boneka
Arus barang-dagangan
November
Nama barang : Doraemon
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
10 November 1,000 15,000
14 November 200
19 November 200
21 November 200
24 November 300
Dunia boneka
Arus barang-dagangan
November
Nama barang : Pikachu
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
10 November 1,000 14,000
14 November 200
19 November 200
21 November 200
24 November 300
Dunia boneka
Arus barang-dagangan
November
Nama barang : Naruto
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
17 November 1,000 17,000
14 November 200
19 November 200
21 November 400
Dunia boneka
Arus barang-dagangan
November
Nama barang : Spongebob
Pemasuk : Miki dolls
Masuk Keluar
Tanggal Keterangan
Kuantitas Harga per unit Kuantitas
17 November 1,000 16,000
19 November 200
21 November 200
24 November 400
26 November 200
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 10,000 10,000,000
13,000 800 10,000 8,000,000
13,000 600 10,000 6,000,000
13,000 400 10,000 4,000,000
10,400 10,000 104,000,000
13,000 5,400 10,000 54,000,000
54,000,000
Dunia boneka
barang-dagangan
November
barang : Hello Kitty
masuk : Miki dolls
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 12,500 12,500,000
16,500 800 12,500 10,000,000
16,500 600 12,500 7,500,000
10,600 12,500 132,500,000
16,500 5,600 12,500 70,000,000
70,000,000
Dunia boneka
barang-dagangan
November
rang : Winnie the pooh
masuk : Miki dolls
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 12,500 12,500,000
16,500 800 12,500 10,000,000
16,500 600 12,500 7,500,000
10,600 12,500 132,500,000
16,500 5,600 12,500 70,000,000
70,000,000
Dunia boneka
barang-dagangan
November
barang : Doraemon
masuk : Miki dolls
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 15,000 15,000,000
20,000 800 15,000 12,000,000
20,000 600 15,000 9,000,000
20,000 400 15,000 6,000,000
20,000 100 15,000 1,500,000
1,500,000
Dunia boneka
barang-dagangan
November
a barang : Pikachu
masuk : Miki dolls
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 14,000 14,000,000
18,500 800 14,000 11,200,000
18,500 600 14,000 8,400,000
18,500 400 14,000 5,600,000
18,500 100 14,000 1,400,000
1,400,000
Dunia boneka
barang-dagangan
November
a barang : Naruto
masuk : Miki dolls
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 17,000 17,000,000
22,500 800 17,000 13,600,000
22,500 600 17,000 10,200,000
22,500 200 17,000 3,400,000
3,400,000
Dunia boneka
barang-dagangan
November
barang : Spongebob
masuk : Miki dolls
Keluar Saldo
Harga per unit Kuantitas Harga per unit Total harga
1,000 16,000 16,000,000
21,000 800 16,000 12,800,000
21,000 600 16,000 9,600,000
21,000 200 16,000 3,200,000
21,000 - 16,000 -
-
Dunia boneka
Rekap barang-dagangan
November
Bank
Tanggal Keterangan Ref Debit Kredit
Saldo awal
11 November Asuransi dibayar dimuka 1,200,000
17 November Miki Dolls 2/10/,n/30 34,300,000
18 November Mega 1/10,n/30 9,108,000
26 November Inti 1/10, n/30 16,900,000
Piutang dagang
Tanggal Keterangan Ref Debit Kredit
Saldo awal
9 November Mega 1/10,n/30 9,200,000
14 November Inti, 1/10, n/30 16,900,000
19 November Jaya, 1/10, n/30 16,400,000
21 November Mega 1/10,n/30 19,000,000
24 November Inti, 1/10, n/30 28,950,000 -
26 November Jaya, 1/10, n/30 234,200,000
18 November Mega 1/10,n/30 9,200,000
26 November Inti 1/10, n/30 16,900,000
Bangunan
Tanggal Keterangan Ref Debit Kredit
Saldo awal
Peralatan
Tanggal Keterangan Ref Debit Kredit
Saldo awal
Komputer
Tanggal Keterangan Ref Debit Kredit
Saldo awal
Kendaraan bermotor
Tanggal Keterangan Ref Debit Kredit
Saldo awal
Hutang dagang
Tanggal Keterangan Ref Debit Kredit
Saldo awal
17 November Miki Dolls 2/10/,n/30 35,000,000
9 November Miki Dolls 2/10/,n/30 35,000,000
10 November Norita, n/45 29,000,000
17 November Naruto, n/45 33,000,000
23 November Miki Dolls 2/10/,n/30 350,000,000
Modal
Tanggal Keterangan Ref Debit Kredit
30 November Saldo awal 400,000,000
Penjualan
Tanggal Keterangan Ref Debit Kredit
Saldo awal
9 November Mega 1/10,n/30 9,200,000
14 November Inti, 1/10, n/30 16,900,000
19 November Jaya, 1/10, n/30 16,400,000
21 November Mega 1/10,n/30 19,000,000
24 November Inti, 1/10, n/30 28,950,000
26 November Jaya, 1/10, n/30 234,200,000
Potongan penjualan
Tanggal Keterangan Ref Debit Kredit
Saldo awal
18 November Mega 1/10,n/30 92,000
Pembelian
Tanggal Keterangan Ref Debit Kredit
Saldo awal
9 November Miki Dolls 2/10/,n/30 35,000,000
10 November Norita, n/45 29,000,000
17 November Naruto, n/45 33,000,000
23 November Miki Dolls 2/10/,n/30 350,000,000
Potongan pembelian
Tanggal Keterangan Ref Debit Kredit
Saldo awal
17 November Miki Dolls 2/10/,n/30 700,000
Beban BBM
Tanggal Keterangan Ref Debit Kredit
Saldo awal
11 November Beban BBM 100,000
Beban Parkir
Tanggal Keterangan Ref Debit Kredit
Saldo awal
11 November Beban Parkir 10,000
Beban Listrik
Tanggal Keterangan Ref Debit Kredit
Saldo awal
19 November Biaya Listrik 900,000
Beban telepon
Tanggal Keterangan Ref Debit Kredit
Saldo awal
19 November Biaya telepon 400,000
nia boneka
uku besar
ovember
Saldo balance
20,000,000
19,900,000
19,890,000
18,990,000
18,590,000
Saldo balance
45,000,000
43,800,000
9,500,000
18,608,000
35,508,000
Saldo balance
9,200,000
26,100,000
42,500,000
61,500,000
90,450,000
324,650,000
315,450,000
298,550,000
Saldo balance
5,000,000
Saldo balance
-
1,200,000
Saldo balance
50,000,000
Saldo balance
100,000,000
Saldo balance
60,000,000
Saldo balance
40,000,000
Saldo balance
80,000,000
Saldo balance
-
35,000,000
-
(29,000,000)
(62,000,000)
(412,000,000)
Saldo balance
400,000,000
Saldo balance
-
(9,200,000)
(26,100,000)
(42,500,000)
(61,500,000)
(90,450,000)
(324,650,000)
Saldo balance
-
92,000
Saldo balance
-
35,000,000
64,000,000
97,000,000
447,000,000
Saldo balance
-
700,000
Saldo balance
-
100,000
Saldo balance
-
10,000
Saldo balance
-
900,000
Saldo balance
-
400,000
No.Akun Nama Akun Saldo Perolehan Umur
1700 Tanah Rp 50,000,000 N/A
1710 Bangunan Rp 100,000,000 20 240
1720 Peralatan Rp 60,000,000 4 48
1730 Komputer Rp 40,000,000 4 48
1740 Kendaraan Bermotor Rp 80,000,000 8 96
Dunia boneka
Aset tetap
November
Amortisasi 2020
Nilai Amortisasi/Bulan Jan Feb Mar Apr Mei Jun Jul Aug
Rp 416,667
Rp 1,250,000
Rp 833,333
Rp 833,333
Total Amor
Sep Okt Nov Des
Rp -
Rp 416,667 Rp 416,667
Rp 1,250,000 Rp 1,250,000
Rp 833,333 Rp 833,333
Rp 833,333 Rp 833,333
Rp 3,333,333 Rp 280,000,000
Rp 276,666,667
Dunia boneka
Ayat Jurnal pernyesuaian
November
60%
40%
60%
40%
60%
40%
Total
Laba rugi Laporan posisi keuangan
Debit kredit Debit Kredit
- 324,650,000.00 18,590,000.00 -
- - 35,567,000.00 -
- - 298,550,000.00 -
- - - 3,246,500.00
- - 200,300,000.00 -
- - 2,000,000.00 -
- - - -
- - 1,100,000.00 -
- - 50,000,000.00 -
- - 100,000,000.00 -
- - - 416,666.67
- - 60,000,000.00 -
- - - 1,250,000.00
- - 40,000,000.00 -
- - - 833,333.33
- - 80,000,000.00 -
- - - 833,333.33
- - - 412,000,000.00
- - - 15,000,000.00
- - - 400,000,000.00
- - - -
- - - -
- - - -
92,000.00 - - -
- - - -
- - - -
- - - -
246,000,000.00 - - -
9,000,000.00 - - -
- - - -
- - - -
250,000.00 - - -
750,000.00 - - -
500,000.00 - - -
833,333.33 - - -
100,000.00 - - -
10,000.00 - - -
3,246,500.00 - - -
6,000,000.00 - - -
100,000.00 - - -
900,000.00 - - -
400,000.00 - - -
- - - -
166,666.67 - - -
500,000.00 - - -
333,333.33 - - -
181,000.00 - - -
3,000,000.00 - - -
- 300,000.00 - -
60,000.00 - - -
Deskripsi
Penjualan 324,650,000
Dikurangi :
Potongan penjualan 92,000
Total potongan 92,000
Penjualan bersih
Dikurangi :
Persediaan akhir 200,300,000
Laba kotor
Dikurangi :
Beban operasional
Beban gaji 9,000,000
Beban intensif -
Beban iklan -
Beban penyusutan -Gedung 250,000
Beban penyusutan - Peralatan 750,000
Beban Penyusutan - Komputer 500,000
Beban Penyusutan - Kendaraan 833,333
Beban BBM 100,000
Beban Parkir 10,000
Beban Cadangan Piutang tak tertagih 3,246,500
Total Beban operasional 14,689,833
Beban Administrasi dan Umum
Beban gaji 6,000,000
Beban Asuransi 100,000
Beban Listrik 900,000
Beban Telepon 400,000
Beban restribusi jaga malam -
Beban penyusutan -Gedung 166,666
Beban penyusutan - Peralatan 500,000
Beban Penyusutan - Komputer 333,333
Beban Administrasi Bank 181,000
Bwban perlengkapan kantor 3,000,000
Total Beban Adm & Umum 11,580,999
Ditambah :
Pendapatan lainnya :
Pendapatan atas jasa giro 300,000
Beban Pajak atas jasa giro 60,000
Laba Bersih
324,558,000
246,000,000
78,558,000
26,270,832
240,000
52,527,168
Dunia Boneka
Laporan perubahan ekuitas
Periode November 2020
Modal 400,000,000.00
Ditambah :
Laba bersih 52,527,166.67
Total 52,527,166.67
Dikurangi :
Prive -
Total -
Aktiva
Aset lancar
1000 Kas 18,590,000.00
Bank 35,567,000.00
Piutang dagang 298,550,000.00
Cadangan piutang tak tertagih (3,246,500.00)
Persediaan barang dagangan 200,300,000.00
Perlengkapan kantor 2,000,000.00
Sewa kendaraan dibayar dimuka -
Asuransi dibayar dimuka 1,100,000.00
Aset tetap
Tanah 50,000,000.00
Bangunan 100,000,000.00
Akumulasi penyusutan - Bangunan (416,666.67)
Peralatan 60,000,000.00
Akumulasi penyusutan - Peralatan (1,250,000.00)
Komputer 40,000,000.00
Akumulasi penyusutan - Komputer (833,333.33)
Kendaraan bermotor 80,000,000.00
Akumulasi penyusutan - Kendaraan bermotor (833,333.33)
Pasiva
Kewajiban
2000 Hutang dagang 412,000,000.00
2001 Hutang gaji 15,000,000.00
Modal
3000 Modal,Albert 452,527,166.67
Debit Kredit
324,650,000.00
324,650,000.00
246,092,000.00
246,000,000.00
92,000.00
14,689,833.33
9,000,000
-
-
250,000
750,000
500,000
833,333
100,000
10,000
3,246,500
11,581,000.00
6,000,000
100,000
900,000
400,000
-
166,666
500,000
333,333
181,000
3,000,000
300,000
300,000.00
60,000.00
60,000.00
52,527,166.67
52,527,166.67
649,840,000.00 649,840,000.00