TERANG DUNIA
JURNAL UMUM
Per April 2012
NYESUAIAN
Debet Kredit
Rp209,000,000
Rp8,000,000
Rp250,000,000
Rp200,000,000
Rp17,000,000
Rp7,000,000
Rp60,000,000
Rp600,000,000
Rp29,000,000
Rp3,500,000
Rp2,300,000
Rp1,200,000
Rp5,000,000
Rp696,000,000 Rp696,000,000
AYAT JURNAL PENYESUAIAN
PIUTANG : 1.12
BANGUNAN : 1.13
TANAH : 1.14
PERALATAN : 1.15
DIVIDEN : 6.11
Saldo
Debet Kredit Debet Kredit
Rp20,000,000 Rp20,000,000
Rp12,000,000 Rp8,000,000
Saldo
Debet Kredit Debet Kredit
Rp250,000,000 Rp250,000,000
Saldo
Debet Kredit Debet Kredit
Rp200,000,000 Rp200,000,000
Saldo
Debet Kredit Debet Kredit
Rp17,000,000 Rp17,000,000
Saldo
Debet Kredit Debet Kredit
Rp17,000,000 Rp17,000,000
Rp10,000,000 Rp7,000,000
Saldo
Debet Kredit Debet Kredit
Rp60,000,000 Rp60,000,000
Saldo
Debet Kredit Debet Kredit
Rp150,000,000 Rp150,000,000
Rp450,000,000 Rp600,000,000
Saldo
Debet Kredit Debet Kredit
Rp9,000,000 Rp9,000,000
Rp20,000,000
Saldo
Debet Kredit Debet Kredit
Rp3,500,000 Rp3,500,000
Saldo
Debet Kredit Debet Kredit
Rp2,300,000 Rp2,300,000
Saldo
Debet Kredit Debet Kredit
Rp1,200,000 Rp1,200,000
Saldo
Debet Kredit Debet Kredit
Rp5,000,000 Rp5,000,000
PEMBANTU BUKU BESAR : PIUTANG
PT.Jaya Makmur
HUTANG USAHA
Toko ABC
Tanggal Uraian Ref Debet
12-Apr Membeli peralatan secara kredit JU
28-Apr Pembayaran sebagian Rp10,000,000
HUTANG BANK
SITI BANK
Saldo
Kredit Debet Kredit
Rp60,000,000 Rp60,000,000
Pendapatan
Pendapatan jasa
dikurang :
Beban
Beban tenaga kerja
Beban perlengkapan
Beban bunga
Beban penyusutan peralatan
Beban penyusutan bangunan
Total Beban
Laba Usaha
Modal
Modal saham
ditambah :
Laba
Laba usaha
dikurangi :
Deviden
Aset
Aset lancar
Kas Rp209,000,000
Piutang Rp8,000,000
Total Aset lancar Rp217,000,000
Aset tetap
Bangunan Rp250,000,000
Tanah Rp200,000,000
Peralatan Rp17,000,000
Akumulasi peny peralatan -Rp500,000
Akumulasi peny bangunan -Rp2,000,000
Total Aset tetap Rp464,500,000
Rp3,500,000
Rp2,300,000
Rp1,200,000
Rp500,000
Rp2,000,000
Rp9,500,000
Rp19,500,000
Rp600,000,000
Rp19,500,000
Rp5,000,000
Rp14,500,000
Rp614,500,000
Kewajiban
Hutang usaha Rp7,000,000
Hutang bank Rp60,000,000
Total kewajiban Rp67,000,000