Debit Kredit

a Kas 18,000,000 Kas

Modal 18,000,000 a
b
b Biaya Sewa 1,950,000 c
Kas 1,950,000 e
f
c Kendaraan 28,500,000 g
Kas 5,700,000 h
wesel bayar 22,800,000 i
j
d Peralatan Kantor 4,500,000
Hutang usaha 4,500,000 m
n
e Perlengkapan 1,875,000
Kas 1,875,000

f Biaya Asuransi 300,000

Asuransi dibayar di muka 3,300,000
Kas 3,600,000
Risma Septina
g Kas 13,650,000 neraca saldo
Pendapatan Jasa 13,650,000 Januari 2016

h Beban lain-lain 2,600,000 kas

Kas 2,600,000 Piutang usaha
Perlengkapan
i Hutang usaha 3,000,000 Asuransi dibayar di muka
Kas 3,000,000 Kendaraan
Peralatan Kantor
j wesel bayar 950,000 wesel bayar
Kas 950,000 Hutang usaha
Modal
k Beban Cetak Biru 3,750,000 Pendapatan Jasa
Hutang Usaha 3,750,000 Biaya Gaji
Biaya Asuransi
l Piutang usaha 21,900,000 Beban Cetak Biru
Pendapatan Jasa 21,900,000 Biaya Bahan bakar / beba
Biaya Sewa
m Biaya Gaji 4,100,000 Beban lain-lain
Kas 4,100,000

n Biaya Bahan bakar / beban 1,300,000

Kas 1,300,000

109,675,000 109,675,000
 d k Piutang d
18,000,000 k
1,950,000 l 21,900,000
5,700,000
1,875,000
3,600,000 Wesel Bayar d
13,650,000 c
2,600,000 j 950,000
3,000,000 21,850,000
950,000
Hutang Usaha d
4,100,000 d
1,300,000 i 3,000,000
k
3,000,000
31,650,000 25,075,000 5,250,000
6,575,000

Risma Septina Risma Septina

neraca saldo Laba Rugi
Januari 2016 31 Januari 2016
Debit Kredit
6,575,000 Pendapatan Jasa
Piutang usaha 21,900,000 Biaya Gaji
Perlengkapan 1,875,000 Biaya Asuransi
Asuransi dibayar di muka 3,300,000 Beban Cetak Biru
Kendaraan 28,500,000 Biaya Bahan bakar / beban ke
Peralatan Kantor 4,500,000 Biaya Sewa
wesel bayar 21,850,000 Beban lain-lain
Hutang usaha 5,250,000 Total Beban
Modal 18,000,000 Laba
Pendapatan Jasa 35,550,000
Biaya Gaji 4,100,000
Biaya Asuransi 300,000
Beban Cetak Biru 3,750,000
Biaya Bahan bakar / beban kendaraa 1,300,000
Biaya Sewa 1,950,000
Beban lain-lain 2,600,000
80,650,000 80,650,000
 k

21,900,000

k
22,800,000

k
4,500,000

3,750,000
8,250,000

ma Septina

Januari 2016

ndapatan Jasa 35,550,000

4,100,000
ya Asuransi 300,000
ban Cetak Biru 3,750,000
ya Bahan bakar / beban ke 1,300,000
1,950,000
ban lain-lain 2,600,000
14,000,000
21,550,000
Ayat Jurnal dan Neraca Saldo

Elite Property
Neraca Ssaldo yang belum disesuaikan
31 Maret 2016
Saldo Debit Saldo Kredit D
Kas 26,300,000
Piutang Usaha 61,500,000 4,700,000
Asuransi Dibayar dimuka 3,000,000 5,500,000
Perlengkapan Kator 1,800,000 1,975,000
Tanah 200,000,000
Utang usaha 14,000,000
Sewa dibayar dimuka
Wesel bayar
Modal 46,000,000
Prive 2,000,000 4,000,000
Pendapatan jasa 240,000,000
Beban Komisi dan gaji 148,200,000 9,400,000
Beban sewa 30,000,000 7,000,000
Beban Iklan 17,800,000 4,300,000
Beban Kendaraan 5,500,000 1,500,000
Beban lain-lain 3,900,000 1,400,000
300,000,000 300,000,000 239,775,000
 Jurnal

1-Apr Beban sewa

K D K Kas
7,250,000 19,050,000 2-Apr Perlengkapan Kator
66,200,000 Utang usaha
8,500,000 5-Apr Beban sewa
3,775,000 Asuransi Dibayar dimuka
200,000,000 Kas
- 4,475,000 9,525,000 10-Apr Kas
10,000,000 10,000,000 Piutang Usaha
170,000,000 170,000,000 15-Apr Tanah
46,000,000 Wesel bayar
6,000,000 Kas
57,000,000 297,000,000 17-Apr Utang usaha
157,600,000 Kas
37,000,000 20-Apr Utang usaha
22,100,000 Perlengkapan Kator
7,000,000 23-Apr Beban Iklan
5,300,000 Kas
239,775,000 532,525,000 532,525,000
- 532,525,000 27-Apr Kas
cek - Beban Komisi dan gaji
28-Apr Beban Kendaraan
Kas
29-Apr Beban lain-lain
Kas
30-Apr Piutang Usaha
Pendapatan jasa
30-Apr Beban Komisi dan gaji
Kas
30-Apr Prive
Kas
30-Apr Kas
Sewa dibayar dimuka
D K Kas
6,500,000 52,300,000 6,500,000
6,500,000 6,000,000
2,300,000 2,500,000 30,000,000
2,300,000 10,000,000 6,450,000
500,000 4,300,000
5,500,000 1,500,000
6,000,000 1,400,000
52,300,000 11,900,000
52,300,000 4,000,000
200,000,000 64,800,000 72,050,000
170,000,000 7,250,000
30,000,000
6,450,000
6,450,000
325,000
325,000
4,300,000
4,300,000

2,500,000
2,500,000
1,500,000
1,500,000
1,400,000
1,400,000
57,000,000
57,000,000
11,900,000
11,900,000
4,000,000
4,000,000
10,000,000
10,000,000

366,475,000 366,475,000