Nama : Yunissa Anggrain

NIM : 2101036136

Jurnal Pendapatan

Tanggal No. Faktur Akun Didebit Ref. Post Db. Piutang Usaha Kr. Pendapatan Jasa

Nov 2 793 Orbit ✓ Rp5,650,000

6 794 Rancak ✓ Rp2,450,000

13 795 Saba ✓ Rp3,980,000

16 796 Rancak ✓ Rp6,500,000

22 797 Medalion ✓ Rp8,040,000

Rp26,620,000

Jurnal Penerimaan Kas

Tanggal Akun Dikredit Ref.Post Kr. Akun Lainnya Kr. Piutang Usaha Db. Kas

Nov 5 Medalion ✓ Rp9,460,000 Rp9,460,000

15 Rancak ✓ Rp67,700.00 Rp6,770,000

19 Orbit ✓ Rp5,650,000 Rp5,650,000

20 Rancak ✓ Rp2,450,000 Rp2,450,000

25 Wesel Tagih ✓

30 Pendapatan Jasa ✓ Rp13,270,000 Rp13,270.00

Rp13,270,000 Rp 24,330,000

Total Rp37,600,000 Rp37,600,000

 Jurnal Umum

Tanggal Keterangan Ref. Post Debit Kredit

2016 25 Wesel tagih Rp 3,000,000

Juli Piutang Usaha Rp 3,000,000

Buku Besar Pembantu Piutang Usaha

Nama : Orbit

Tanggal Ket Ref. Post Debit Kredit Saldo

Nov 2 Rp5,650,000 Rp5,650,000

19 Rp 5,650,000

Nama : Rancak

Tanggal Ket Ref. Post Debit Kredit Saldo

Saldo Rp 6,770,000

Nov 6 Rp2,450,000 Rp9,200,000

Rp 6,770,000 Rp 2,450,000

16 Rp6,500,000 Rp8,950,000

Rp 2,450,000 Rp. 6,500,000

Nama : Saba

Tanggal Ket Ref. Post Debit Kredit Saldo

Nov 13 Rp3,980,000 Rp3,980,000

25 Rp 3,000,000 Rp980,000
Nama : Medalion

Tanggal Ket Ref. Post Debit Kredit Saldo

1 Saldo Rp9,460,000

Nov 5 Rp 9,460,000

22 Rp8,040,000 Rp8,040,000

Buku Besar

Akun Kas Saldo

Tanggal Ket Ref. Post Debit Kredit Debit Kredit

2016 Saldo Rp 11,350,000

Nov 30 JK Rp 37,600,000 Rp 48,950,000

Akun Piutang Usaha Saldo

Tanggal Ket Ref. Post Debit Kredit Debit Kredit

2016 Saldo Rp 16,230,000

Nov 30 JK Rp 26,620,000 Rp 42,850,000

25 Rp 3,000,000 Rp 39,850,000

30 JK Rp 24,330,000 Rp, 15,520,000

Akun Wesel Tagih Saldo

Tanggal Ket Ref. Post Debit Kredit Debit Kredit

2016 Saldo Rp 6,000,000

Nov 25 JK Rp 30,000,000 Rp 9,000,000

Akun Pendapatan Jasa Saldo

Tanggal Ket Ref. Post Debit Kredit Debit Kredit

2016 Saldo
Nov 30 JK Rp 13,270,000 Rp 13,270,000