PERUSAHAAN JASA GLOB

NERACA LAJUR
31 Desember 2020
NERACA SALDO PENYESUAIAN
NAMA REKENING
DEBET KREDIT DEBET KREDIT
Kas 5,670,000
Piutang Dagang 37,100,000
Persedian Perlengkapan 4,430,000 2,580,000
Sewa Dibayar Dimuka 6,000,000 5,000,000
Peralatan 26,500,000
Akumulasi Depresaisi Peralatan 14,200,000 2,650,000
Utang Dagang 16,340,000
Utang Gaji 1,300,000
Utang Bunga 600,000
Pendapatan Jasa Diterima Dimuka 3,500,000 1,100,000
Utang Wesel 5,000,000
Modal. Budi 70,680,000
Prive, Budi 48,000,000
Pendapatan Jasa 70,130,000 1,100,000
Beban Telepon 10,300,000
Beban Perjalanan 8,200,000
Beban Gaji 5,900,000 1,300,000
Beban Sewa 9,300,000 5,000,000
Beban Depresiasi 2,750,000 2,650,000
Beban Listrik & Air 7,000,000
Beban Perlengkapan 5,800,000 2,580,000
Beban Bunga 2,900,000 600,000
JUMLAH 179,850,000 179,850,000 13,230,000 13,230,000
HAAN JASA GLOBAL
ERACA LAJUR
Desember 2020
NERACA SALDO SETELAH
LAPORAB LABA-RUGI NERACA
DISESUAIKAN
DEBET KREDIT DEBET KREDIT DEBET KREDIT
5,670,000 5,670,000
37,100,000 37,100,000
1,850,000 1,850,000
1,000,000 1,000,000
26,500,000 26,500,000
16,850,000 16,850,000
16,340,000 16,340,000
1,300,000 1,300,000
600,000 600,000
2,400,000 2,400,000
5,000,000 5,000,000
70,680,000 70,680,000
48,000,000 48,000,000
71,230,000 71,230,000
10,300,000 10,300,000
8,200,000 8,200,000
7,200,000 7,200,000
14,300,000 14,300,000
5,400,000 5,400,000
7,000,000 7,000,000
8,380,000 8,380,000
3,500,000 3,500,000
184,400,000 184,400,000 64,280,000 71,230,000 120,120,000 113,170,000
LABA BERSIH 6,950,000 6,950,000
TOTAL 71,230,000 71,230,000 120,120,000 120,120,000
 PERUSAHAAN JASA GLOBAL
JURNAL PENUTUP
31 Desember 2020
SALDO
NAMA AKUN
DEBET KREDIT
Pendapatan Jasa 71,230,000
Rugi-Laba 71,230,000

Rugi-Laba 64,280,000
Beban Telepon 10,300,000
Beban Perjalanan 8,200,000
Beban Gaji 7,200,000
Beban Sewa 14,300,000
Beban Depresiasi 5,400,000
Beban Listrik & Air 7,000,000
Beban Perlengkapan 8,380,000
Beban Bunga 3,500,000

Rugi-Laba 6,950,000
Modal 6,950,000

Modal, Tn Mulia 48,000,000

Prive, Tn Mulia 48,000,000
-
 PERUSAHAAN JASA GLOBAL LAPORAN RUGI-LABA
NERACA SALDO SETELAH PENUTUP Per 31 Desember 2020
31 Desember 2020 PENDAPATAN JASA
SALDO Pendapatan Jasa
NAMA AKUN
DEBET KREDIT BEBAN
Kas 5,670,000 Beban Telepon
Piutang Dagang 37,100,000 Beban Perjalanan
Persedian Perlengkapan 1,850,000 Beban Gaji
Sewa Dibayar Dimuka 1,000,000 Beban Sewa
Peralatan 26,500,000 Beban Depresiasi
Akumulasi Depresaisi Peralatan 16,850,000 Beban Listrik & Air
Utang Dagang 16,340,000 Beban Perlengkapan
Utang Gaji 1,300,000 Beban Bunga
Utang Bunga 600,000 Jumlah Beban
Pendapatan Jasa Diterima Dimuka 2,400,000 Laba Bersih
Utang Wesel 5,000,000
Modal. Budi 29,630,000
JUMLAH 72,120,000 72,120,000
APORAN RUGI-LABA LAPORAN PERUBAHAN MODAL
er 31 Desember 2020 Per 31 Desember 2020
Modal Awal 70,680,000
71,230,000 Prive 48,000,000
Laba Bersih 6,950,000
10,300,000 54,950,000
8,200,000 MODAL AKHIR 125,630,000
7,200,000
14,300,000
5,400,000
7,000,000
8,380,000
3,500,000
64,280,000
6,950,000
 NERACA
Per 31 Desember 2020
AKTIVA PASIVA
Kas 5,670,000 Utang Dagang
Piutang Dagang 37,100,000 Utang Gaji
Persediaan Perlengkapan 1,850,000 Utang Bunga
Sewa Dibayar Dimuka 1,000,000 Pendapatan Jasa Diterima Dimuka
Peralatan 26,500,000 Utang Wesel
Akumulasi Dep Peralatan - 16,850,000 Modal. Budi

TOTAL 55,270,000 TOTAL

PASIVA
16,340,000
1,300,000
600,000
2,400,000
5,000,000
29,630,000

55,270,000
 PERUSAHAAN MULIA
JURNAL PENYESUAIAN
31 Desember 2020
Nomor Jumlah
Tanggal Nama Rekening
Rekening
Debet
Beban Dep Peralatan 10,530,000
Akumulasi Dep Peralatan
Piutang Dagang 1,380,000
Pendapatan Jasa
Beban Bunga Hipotik 2,220,000
D
E Utang Hipotik
S Piutang Wesel 240,000
E Pendapatan Bunga
M
B Beban Asuransi 1,890,000
E 31 Asuransi Dibayar Dimuka
R Piutang Dagang 150,000
Pendapatan sewa
2
0 Beban Gaji 1,200,000
2 Utang Gaji
0
Beban Perlengkapan 2,340,000
Perlengkapan
Beban Dep Gedung 6,000,000
Akumulasi Dep Gedung
TOTAL 25,950,000
 PERUSAHAAN
NERACA LA
31 Desember
Jumlah NERACA SALDO PENYESUAIAN
NAMA AKUN
Kredit Debet Kredit Debet
Kas 10,380,000
10,530,000 Piutang Dagang 14,160,000 1,380,000
Piutang Wesel 6,300,000 240,000
1,380,000 Asuransi Dibayar Dimuka 5,940,000
Persediaan Perlengkapan 3,060,000
2,220,000 Peralatan 210,600,000
Akumulasi Depresiasi Peralatan 25,200,000
240,000 Gedung 90,000,000
Akumulasi Depresiasi Gedung 12,000,000
1,890,000 Utang Gaji
Utang Dagang 9,690,000
150,000 Utang Hipotik 72,000,000
Modal, Tn Mulia 195,000,000
1,200,000 Prive, Tn Mulia 14,100,000
Pendapatan Jasa 58,290,000
2,340,000 Pendapatan Sewa 19,650,000
Pendapatan Bunga
6,000,000 Beban Dep Peralatan 10,530,000
25,950,000 Beban Dep Gedung 6,000,000
Beban Iklan 5,430,000
Beban Perlengkapan 2,340,000
Beban Bunga Hipotik 2,220,000
Beban Asuransi 1,890,000
Beban Reparasi 4,590,000
Beban Gaji 13,800,000 1,200,000
Beban Perjalanan 8,430,000
Macam-macam Beban 5,040,000
JUMLAH 391,830,000 391,830,000 25,800,000
LABA BERSIH
TOTAL
 PERUSAHAAN MULIA
NERACA LAJUR
31 Desember 2020
NERACA SALDO SETELAH
PENYESUAIAN Laporan Laba-Rugi Neraca
DISESUAIKAN
Kredit Debet Kredit Debet Kredit Debet Kredit
10,380,000 10,380,000
15,540,000 15,540,000
6,540,000 6,540,000
1,890,000 4,050,000 4,050,000
2,340,000 720,000 720,000
210,600,000 210,600,000
10,530,000 35,730,000 35,730,000
90,000,000 90,000,000
6,000,000 18,000,000 18,000,000
1,200,000 1,200,000 1,200,000
9,690,000 9,690,000
2,220,000 74,220,000 74,220,000
195,000,000 195,000,000
14,100,000 14,100,000
1,230,000 59,520,000 59,520,000
150,000 19,800,000 19,800,000
240,000 240,000 240,000
10,530,000 10,530,000
6,000,000 6,000,000
5,430,000 5,430,000
2,340,000 2,340,000
2,220,000 2,220,000
1,890,000 1,890,000
4,590,000 4,590,000
15,000,000 15,000,000
8,430,000 8,430,000
5,040,000 5,040,000
25,800,000 413,400,000 413,400,000 61,470,000 79,560,000 351,930,000 333,840,000
18,090,000 18,090,000
79,560,000 79,560,000 351,930,000 351,930,000
 PERUSAHAAN MULIA PERUSAHAAN MULIA
JURNAL PENUTUP NERACA SALDO SETELAH TUTU
31 Desember 2020 31 Desember 2020
NAMA AKUN SALDO NAMA AKUN
DEBET KREDIT
Pendapatan Jasa 59,520,000 Kas
Pendapatan Sewa 19,800,000 Piutang Dagang
Pendapatan Bunga 240,000 Piutang Wesel
Rugi-Laba 79,560,000 Asuransi Dibayar Dimuka
Persediaan Perlengkapan
Rugi-Laba 61,470,000 Peralatan
Beban Dep Peralatan 10,530,000 Akumulasi Depresiasi Peralatan
Beban Dep Gedung 6,000,000 Gedung
Beban Iklan 5,430,000 Akumulasi Depresiasi Gedung
Beban Perlengkapan 2,340,000 Utang Gaji
Beban Bunga Hipotik 2,220,000 Utang Dagang
Beban Asuransi 1,890,000 Utang Hipotik
Beban Reparasi 4,590,000 Modal, Tn Mulia
Beban Gaji 15,000,000
Beban Perjalanan 8,430,000
Macam-macam Beban 5,040,000

Rugi-Laba 18,090,000
Modal, Tn Iwan 18,090,000

Modal, Tn Iwan 14,100,000

Prive, Tn Iwan 14,100,000
SAHAAN MULIA
O SETELAH TUTUP BUKU
esember 2020
SALDO
DEBET KREDIT
10,380,000
15,540,000
6,540,000
4,050,000
720,000
210,600,000
35,730,000
90,000,000
18,000,000
1,200,000
9,690,000
74,220,000
198,990,000
337,830,000 337,830,000