JURNAL UMUM

TGL KETERANGAN REF DEBET

10/4/2019 Pembelian 26,000,000
Utang Usaha

10/6/2019 Perlengkapan kantor 2,500,000

Kas

10/11/2019 Utang Usaha 22,000,000

Kas

10/12/2019 Peralatan kantor 4,200,000

Kas

10/19/2019 Beban Bunga 1,500,000

Kas

10/20/2019 Beban Iklan 2,500,000

Kas

10/21/2019 Piutang Usaha 22,000,000

Penjualan

10/22/2019 Kas 36,000,000

Potongan Penjualan 1,000,000
Penjualan

10/23/2019 Pembelian 35,000,000

Kas
Potongan Pembelian

10/26/2019 Beban Pengiriman 1,500,000

Kas

10/28/2021 Beban Listrik, Air dan Telpon 1,700,000

Kas
Jumlah 155,900,000
KREDIT

26,000,000

2,500,000

22,000,000

4,200,000

1,500,000

2,500,000

22,000,000

37,000,000

33,000,000
2,000,000

1,500,000

1,700,000
155,900,000
 KAS
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 155,000,000
10/6/2019 Perlengkapan 2,500,000 152,500,000
10/11/2019 Utang Usaha 22,000,000 130,500,000
10/12/2019 Peralatan 4,200,000 126,300,000
10/19/2019 Beban Bunga 1,500,000 124,800,000
10/20/2019 Beban Iklan 2,500,000 122,300,000
10/22/2019 Penjualan 36,000,000 158,300,000
10/23/2019 Pembelian 33,000,000 125,300,000
10/26/2019 Beban Pengiriman 1,500,000 123,800,000
10/28/2021 Beban Listrik, Air dan Telpon 1,700,000 122,100,000

PERSEDIAAN
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 16,200,000

16,200,000

ASET TANAH
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 460,000,000

460,000,000

AKUMULASI PENYUSUTAN ASET TETAP

Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 21,200,000

21,200,000

UTANG BANK
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 330,000,000

330,000,000
 PEMBELIAN
Tgl Keterangan Ref Debet Kredit Saldo
10/4/2019 Utang Dagang 26,000,000 26,000,000
10/23/2019 Kas 35,000,000 61,000,000

61,000,000

BEBAN BUNGA
Tgl Keterangan Ref Debet Kredit Saldo
10/11/2019 Kas 1,500,000 1,500,000

1,500,000

PENJUALAN
Tgl Keterangan Ref Debet Kredit Saldo
10/21/2019 Piutang Usaha 22,000,000 22,000,000
10/22/2019 Kas 37,000,000 59,000,000

59,000,000

BEBAN PENGIRIMAN
Tgl Keterangan Ref Debet Kredit Saldo
10/26/2019 Kas 1,500,000 1,500,000

1,500,000

LABA DITAHAN
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 95,000,000

95,000,000
 PIUTANG
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 178,000,000
10/21/2019 Penjualan 22,000,000 200,000,000

200,000,000

PERLENGKAPAN KANTOR
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 12,000,000
10/6/2019 Kas 2,500,000 14,500,000

14,500,000

Peralatan kantor
Tgl Keterangan Ref Debet Kredit Saldo
10/12/2019 Kas 4,200,000 4,200,000

4,200,000

UTANG USAHA
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 125,000,000
10/4/2019 Pembelian Kredit 26,000,000 151,000,000
10/11/2019 Kas 22,000,000 129,000,000

129,000,000

MODAL SAHAM
Tgl Keterangan Ref Debet Kredit Saldo
Saldo Awal 250,000,000

250,000,000
 POTONGAN PEMBELIAN
Tgl Keterangan Ref Debet Kredit Saldo
10/23/2019 Kas 2,000,000 2,000,000

2,000,000

BEBAN IKLAN
Tgl Keterangan Ref Debet Kredit Saldo
10/20/2019 Kas 2,500,000 2,500,000

2,500,000

POTONGAN PENJUALAN
Tgl Keterangan Ref Debet Kredit Saldo
10/22/2019 Penjualan 1,000,000 1,000,000

1,000,000

BEBAN LISTRIK AIR DAN TELPON

Tgl Keterangan Ref Debet Kredit Saldo
10/28/2021 Kas 1,700,000 1,700,000

1,700,000

Tgl Keterangan Ref Debet Kredit Saldo

 PT. KOMPORMAS
NERACA SALDO
Per 31 Oktober 2019
Keterangan Debet Kredit
Kas 122,100,000
Piutang 200,000,000
Persediaan 16,200,000
Perlengkapan Kantor 14,500,000
Aset Tanah 460,000,000
Peralatan Kantor 4,200,000
Akumulasi Penyusutan Aset Tetap -21,200,000
Utang Usaha 129,000,000
Utang Bank 330,000,000
Pembelian 61,000,000
Potongan Pembelian 2,000,000
Beban Bunga 1,500,000
Beban Iklan 2,500,000
Penjualan 59,000,000
Potongan Penjualan 1,000,000
Beban Pengiriman 1,500,000
Beban Listrik dan Air 1,700,000
Laba ditahan 95,000,000
Modal 250,000,000
Jumlah 865,000,000 865,000,000
 TGL KETERANGAN REF DEBET
a. Beban Perlengkapan 1,000,000
Perlengkapan

b. Beban Penyusutan aset Tetap 500,000

Akumulasi Penyusutan aset tetap

c. Beban Penyusutan Gedung 1,200,000

Akumulasi Penyusutan aset Tetap

d. Beban Gaji 3,700,000

Hutang Gaji

HPP 16,200,000
Persedian awal
Persediaan akhir 15,500,000
HPP
Jumlah 38,100,000
KREDIT

1,000,000

500,000

1,200,000

3,700,000

16,200,000

15,500,000
38,100,000
 PT. KOMPORMAS
NERACA LAJUR
Per 31 Oktober 2019
Neraca Saldo Ayat Jurnal Penyesuaian
Keterangan
Debet Kredit Debet Kredit
Kas 122,100,000
Piutang 200,000,000
Persediaan 16,200,000 15,500,000 16,200,000
Perlengkapan Kantor 14,500,000 1,000,000
Aset Tanah 460,000,000
Peralatan 4,200,000
Akumulasi Penyusutan Aset Tetap - 21,200,000 1,700,000
Utang Usaha 129,000,000
Utang Bank 330,000,000
Pembelian 61,000,000
Potongan Pembelian 2,000,000
Beban Bunga 1,500,000
Beban Iklan 2,500,000
Penjualan 59,000,000
Potongan Penjualan 1,000,000
Beban Pengiriman 1,500,000
Beban Listrik dan Air 1,700,000
Laba ditahan 95,000,000
Modal 250,000,000
865,000,000 865,000,000
Beban Perlengkapan 1,000,000
Beban Penyusutan aset Tetap 500,000
Beban Penyusutan Gedung 1,200,000
Beban Gaji 3,700,000
Hutang Gaji 3,700,000
HPP 16,200,000 15,500,000

Jumlah 21,900,000 22,600,000

Rugi Usaha
Total
 PT. KOMPORMAS
NERACA LAJUR
Per 31 Oktober 2019
NSP Laba / Rugi Neraca
Debet Debet Debet Kredit Debet Kredit
122,100,000 122,100,000
200,000,000 200,000,000
15,500,000 15,500,000
13,500,000 13,500,000
460,000,000 460,000,000
4,200,000 4,200,000
-22,900,000 -22,900,000
129,000,000 129,000,000
330,000,000 330,000,000
61,000,000 61,000,000
2,000,000 2,000,000
1,500,000 1,500,000
2,500,000 2,500,000
59,000,000 59,000,000
1,000,000 1,000,000
1,500,000 1,500,000
1,700,000 1,700,000
95,000,000 95,000,000
250,000,000 250,000,000

1,000,000 1,000,000
500,000 500,000
1,200,000 1,200,000
3,700,000 3,700,000
3,700,000 3,700,000
16,200,000 15,500,000 16,200,000 15,500,000

884,200,000 884,200,000
15,300,000 15,300,000
91,800,000 91,800,000 807,700,000 807,700,000