Jawaban LTM P1
3. Bertambah di debet dan berkurang di kredit , Beban ( Expanse) , Harta (Asset) , Pengambilan
pribadi (Prive)
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Jurnal
Per 2007
Nomor JUMLAH
Tanggal Nama Rekening Rekening
DEBIT KREDIT
27-Sep Kas 1.1.1.1 Rp.30,000,000
27 Perlengkapan usaha 1.1.4.1 Rp.1,500,000
27 Tanah 1.3.1.1 Rp.150,000,000
27 Bangunan 1.3.2.1 Rp.275,000,000
27 Modal (Modal awal) 3.1.0.0 Rp.456,500,000
29 Bahan-Bahan Kue dan kat 5.1.0.0 Rp.2,500,000
29 Kas 1.1.1.1 Rp.2,500,000
4-Okt kas 1.1.1.1 Rp.5,000,000
4 pendapatan 4.1.0.0 Rp.5,000,000
5 Listrik dan telpon 5.1.0.1 Rp.2,000,000
5 kas 1.1.1.1 Rp.2,000,000
18 brosur pamflet 5.1.0.0 Rp.1,000,000
18 kas 1.1.1.1 Rp.1,000,000
25 Kas 1.1.1.1 Rp.6,000,000
25 pendapatan sewa ruang 4.1.0.1 Rp.6,000,000
2-Nov piutang usaha 1.1.2.1 Rp.3,500,000
2 kas 1.1.1.1 Rp.1,000,000
2 pendapatan usaha 4.1.0.0 Rp.4,500,000
5 listrik dan telepon 5.1.0.1 Rp.2,800,000
5 kas 1.1.1.1 Rp.2,800,000
7 kas 1.1.1.1 Rp.3,500,000
7 piutang usaha 1.1.2.1 Rp.3,500,000
15 kendaraan 1.3.3.1 Rp.65,000,000
15 utang usaha 2.1.1.1 Rp.55,000,000
15 kas 1.1.1.1 Rp.10,000,000
20 kas 1.1.1.1 Rp.5,000,000
20 piutang usaha 1.1.2.1 Rp.40,000,000
20 pendapatan usaha 4.1.0.0 Rp.45,000,000
22 Kas 1.1.1.1 Rp.40,000,000
22 piutang usaha 1.1.2.1. Rp.40,000,000
25 piutang lain 1.1.3.1 Rp.8,000,000
25 kas 1.1.1.1 Rp.8,000,000
28 gaji 5.1.0.3 Rp.11,500,000
28 kas 1.1.1.1 Rp.11,500,000
6-des listrik dan telepon 5.1.0.1 Rp.3,200,000
6 kas 1.1.1.1 Rp.3,200,000
15 utang usaha 2.1.1.1. Rp.3,500,000
15 kas 1.1.1.1 Rp.3,500,000
19 piutang usaha 1.1.2.1. Rp.2,500,000
19 pendapatan usaha 4.1.0.0 Rp.2,500,000
28 gaji 5.1.0.3 Rp.15,500,000
28 kas 1.1.1.1 Rp.15,000,000
Rp.678,000,000 Rp.678,000,000
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Per 2007
Buku besar
Kas
No rek 1.1.1.1
Sept 27 Rp.30,000,000
Sept 29 Rp.2,500,000
okt 4 Rp.5,000,000
okt 5 Rp.2,000,000
okt 18 Rp.1,000,000
okt 25 Rp.6,000,000
nov 2 Rp.1,000,000
nov 5 Rp.2,800,000
nov 7 Rp.3,500,000
nov 15 Rp.10,000,000
nov 20 Rp.5,000,000
nov 22 Rp.40,000,000
nov 25 Rp.8,000,000
nov 28 Rp.11,500,000
des 6 Rp.3,200,000
des 15 Rp.3,500,000
des 28 Rp.15,500,000
Rp.90,500,000 Rp.60,000,000
Rp.30,500,000
Piutang usaha
No rek 1.1.2.1.
Piutang lain
No rek 1.1.3.1
Nov 25 Rp.8,000,000
Rp.8,000,000
Perlengkapan usaha
No rek 1.1.4.1
Sept 27 Rp.1,500,000
Rp.1,500,000
Tanah
No rek 1.3.1.1
Sept 27 Rp.150,000,000
Rp.150,000,000
Bangunan
No rek 1.3.2.1
Sept 27 Rp.275,000,000
Rp.275,000,000
Kendaraan
No rek 1.3.3.1
Nov 15 Rp.65,000,000
Rp.65,000,000
Utang Usaha
No rek 2.1.1.1
Nov 27 Rp.55,000,000
Des 15 Rp.3,500,000
Rp.51,000,0000
Modal
No Rek 3.1.0.0
Sept 27 Rp.456,500,000
Rp.456,500,000
Pendapatan Usaha
No rek 4.1.1.1
Okt 4 Rp.5,000,000
Nov 2 Rp.4,500,000
Nov 20 Rp.45,000,000
Des 19 Rp.2,500,000
Rp.57,000,000
Pendapatan Sewa
No rek 4.1.0.1
okt 25 Rp.6,000,000
Rp.6,000,000
No rek 5.1.0.0
okt 25 Rp.2,500,000
Rp.2,500,000
No rek 5.1.0.0
okt 5 Rp.2,000,000
Nov 5 Rp.2,800,000
Des 6 Rp.3,200,000
Rp.8,000,000
No rek 5.1.0.2
Okt 18 Rp.1,000,000
Rp.1,000,000
Gaji
No rek 5.1.0.3
Nov 28 Rp.11,500,000
Des 28 Rp.15,500,000
Rp27,000,000
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