Rp 66,000,000 JKK
Tgl Ket Ref
Rp 600,000,000 JKK 2-Jan-19 Setoran Modal
10-Jan-19 Tn. Asep
Rp 123,000,000 JKK 13-Jan-19
20-Jan-19 Toko Kisanak
Rp 74,000,000 JKK
Jurnal Pengeluaran Kas
Rp 750,000 JKK
Tgl Ket Ref
Rp 119,000,000 JKM
3-Jan-19
Rp 51,000,000 4-Jan-19
5-Jan-19
Rp 2,000,000 JKK 6-Jan-19
9-Jan-19
Rp 273,000,000 JPJ 11-Jan-19
17-Jan-19
Rp 117,000,000 18-Jan-19
19-Jan-19
JKM 23-Jan-19
Rp 427,000,000 24-Jan-19
Rp 183,000,000
Jurnal Penjualan
Rp 2,700,000,000 JPB
Tgl Keterangan Syarat Pembayaran
Rp 540,000 JKK 12-Jan-19 Piutang Dagang
13-Jan-19
Rp 670,000 JKK
JKK
Rp 225,000,000 JKK
Jurnal Umum
Rp 125,000,000 Tgl Ket Debit
Rp 11,437,330,000 10-Jan-19 HPP Rp 51,000,00
Persediaan Barang Dagang
12-Jan-19 HPP Rp 117,000,00
Persediaan Barang Dagang
13-Jan-19 HPP Rp 183,000,00
Persediaan Barang Dagang
20-Jan-19 HPP Rp 1,155,000,00
Persediaan Barang Dagang
Debit Kredit
Rp 2,500,000,000
Rp 119,000,000 Rp 119,000,000
Rp 243,390,000 Rp 243,390,000
Rp 2,695,000,000 Rp 2,695,000,000
Rp 5,557,390,000 Rp 3,057,390,000
Debit
Pembelian Utang Dagang Serba - Serbi
Ref Akun
Beban Sewa
Rp 600,000,000
Peralatan
Perlengkapan
B. Iklan
B. Bensin
B. Listrik
B. air
B. Telepon
B. Gaji
Prive
Rp 600,000,000
Debit
Syarat Pembayaran Serba Ser
Pembelian Pot. Pembelian
Ref
Rp 2,700,000,000
Rp 2,700,000,000
Debit Kredit
Rp 51,000,000
Rp 51,000,000
Rp 117,000,000
Rp 117,000,000
Rp 183,000,000
Rp 183,000,000
Rp 1,155,000,000
Rp 1,155,000,000
Kas
Kredit
Tgl
Serba Serbi
Ref Akun Jumlah 31-Jan-19
Modal Rp 2,500,000,000 31-Jan-19
Piutang Dagang
Tgl
Kredit
bi
Kas Potongan Pembelian
Jumlah
Rp 66,000,000 Rp 66,000,000
Rp 600,000,000
Rp 123,000,000 Rp 123,000,000 Penjualan
Rp 74,000,000 Rp 74,000,000
Tgl
Rp 750,000 Rp 750,000
Rp 2,000,000 Rp 2,000,000
Rp 540,000,000 Rp 540,000,000
Rp 670,000 Rp 670,000
Rp 370,000 Rp 370,000
Rp 225,000,000 Rp 225,000,000 modal
Rp 125,000,000 Rp 125,000,000
Tgl
Rp 1,756,790,000
Pembelian
Tgl
Kredit
Serba Serbi
Akun Jumlah Utang Dagang Utang Dagang
Rp 2,700,000,000
Tgl
Rp 2,700,000,000
Persediaan Barang Dagang
Tgl
HPP
Tgl
peralatan
Tgl
perlengkaan
Tgl
Beban Beban
Tgl
prive
Tgl
Keterangan ref Debit Kredit
Rp 5,557,390,000
Rp 1,756,790,000
iutang Dagang
Rp 273,000,000
Rp 183,610,000
Rp 3,057,390,000
Rp 273,000,000
Rp 183,610,000
Rp 2,500,000,000
Rp 600,000,000
Rp 2,700,000,000
Utang Dagang
Rp 51,000,000
Rp 117,000,000
Rp 183,000,000
Rp 1,155,000,000
Rp 51,000,000
Rp 117,000,000
Rp 183,000,000
Rp 1,155,000,000
Rp 123,000,000
Rp 74,000,000
eban Beban
Keterangan ref Debit Kredit
Saldo
Debit Kredit Nama Akun
Rp 3,057,390,000 Penjualan
Rp 3,330,390,000
Rp 3,514,000,000 HPP
LABA KOTOR
Saldo Beban-Beban :
Debit Kredit Beban Sewa
Rp 2,500,000,000 B. Iklan
B. Bensin
B. Listrik
B. air
B. Telepon
Saldo B. Gaji
Debit Kredit Total Beban
Rp 600,000,000 Laba Bersih
Rp 3,300,000,000
Saldo
Debit Kredit
Rp 2,700,000,000
Saldo
Debit Kredit
Rp 51,000,000
Rp 168,000,000
Rp 351,000,000
Rp 1,506,000,000
Saldo
Debit Kredit
Rp 51,000,000
Rp 168,000,000
Rp 351,000,000
Rp 1,506,000,000
Saldo
Debit Kredit
Rp 123,000,000
Saldo
Debit Kredit
Rp 74,000,000
Saldo
Debit Kredit
Rp 66,000,000
Rp 66,750,000
Rp 68,750,000
Rp 608,750,000
Rp 609,420,000
Rp 609,790,000
Rp 834,790,000
Saldo
Debit Kredit
Rp 125,000,000
Rp 3,800,600,000
Rp 456,610,000 Nama Akun
Rp 3,514,000,000 Modal Awal
Rp 2,500,000,000
Rp 3,300,000,000 Laba Bersih
Rp 2,700,000,000 Prive
Rp 123,000,000 Penambahan Modal
Rp 74,000,000 Modal Akhir
Rp 834,790,000
Rp 125,000,000
Aktiva
Rp 8,714,000,000 Rp 8,714,000,000 Aktiva Lancar
Kas
Piutang
Saldo Perlengkapan
Rp 3,514,000,000 Peralatan
PEMBELIAN
#REF! #REF!
#REF! Total Aktiva
Rp 66,000,000
Rp 750,000
Rp 2,000,000
Rp 540,000,000
Rp 670,000
Rp 370,000
Rp 225,000,000
Rp 834,790,000
#REF!
Nama Akun Saldo
Rp 2,500,000,000
#REF!
Rp 125,000,000
ahan Modal #REF!
#REF!
Aktiva Pasiva
Pasiva Lancar
Rp 3,800,600,000
Rp 456,610,000 Utang Dagang Rp 2,700,000,000
Rp 74,000,000 Equitas
Rp 123,000,000 Modal #REF!
Rp 3,300,000,000
#REF!
Rp 7,754,210,000 Total Pasiva #REF!
Rp 184,500,000
Rp 340,000 JKK
Rp 150,000 JKK
Rp 273,000,000 JKM
Rp 183,610,000 JKM
Rp 2,700,000,000 JKK
Rp 820,000 JKK
jurnal pembelian
Rp 590,000 JKK
Tgl Keterangan ref
Rp 412,000 JKK
Rp 430,500,000 JPJ
Rp 11,000,000
Rp 192,500,000 Rp 192,500,000
Rp 273,000,000 Rp 273,000,000
Rp 183,610,000 Rp 183,610,000
Rp 649,110,000 Rp - Rp 456,610,000 Rp 192,500,000
Debit
Pembelian Utang Dagang Serba - Serbi
Ref Akun
B. Iklan
b. Bensin
Rp 2,700,000,000
B. Listrik
B.air
B.telepon
B. Gaji
Rp - Rp 2,700,000,000 Rp - Rp -
Debit
Syarat Pembayaran Serba Ser
Pembelian Pot. Pembelian
Ref
Rp 337,500,000
Debit Kredit
Rp 82,500,000
Rp 82,500,000
Rp 184,500,000
Rp 184,500,000
kas
Kredit
Tgl
Serba Serbi
Ref Akun Jumlah
Rp - Rp - Rp - piutang
Kredit
Tgl
- Serbi
Kas Potongan Pembelian
Jumlah
Rp 340,000 Rp 340,000
Rp 150,000 Rp 150,000
Rp 2,700,000,000
Rp 820,000 Rp 820,000
Rp 590,000 Rp 590,000 penjualan
Rp 412,000 Rp 412,000
Tgl
Rp 225,000,000 Rp 225,000,000
Rp 227,312,000 Rp 2,927,312,000 Rp -
Debit Kredit
Serba Serbi
Akun Jumlah Utang Dagang modal
Rp 337,500,000
Tgl
pembelian
Tgl
utang dagang
Tgl
persediaan barang dagang
Tgl
hpp
Tgl
peraltan
Tgl
perlengkapan
Tgl
beban beban
Tgl
beban sewa
Tgl
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 456,610,000 Rp 456,610,000
Rp 456,610,000 Rp -
Rp 430,500,000 Rp 430,500,000
penjualan
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 3,514,000,000
Rp 192,500,000
Rp 430,500,000
Saldo
Keterangan ref Debit Kredit
Debit
modal awal Rp 2,500,000,000
pembelian
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 3,300,000,000 Rp 3,300,000,000
Rp 337,500,000 Rp 3,637,500,000
utang dagang
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 2,700,000,000
Rp 2,700,000,000
Rp 337,500,000
persediaan barang dagang
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 1,506,000,000
Rp 267,000,000
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 1,506,000,000 Rp 1,506,000,000
Rp 267,000,000 Rp 1,773,000,000
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 123,000,000 Rp 123,000,000
perlengkapan
Saldo
Keterangan ref Debit Kredit
Debit
Rp 74,000,000 Rp 74,000,000
beban beban
Saldo
Keterangan ref Debit Kredit
Debit
saldo awal Rp 834,790,000 Rp 834,790,000
Rp 227,312,000 Rp 1,062,102,000
beban sewa
Saldo
Keterangan ref Debit Kredit
Debit
Rp 11,000,000 Rp 11,000,000
kas
piutang
penjualan
pembelian
Saldo utang dagang
Kredit beban beban
hhpp
persediaan barang dagang
sewa dibayar dimuka
beban penyusutan perlengkapan
akumpeny perlengkapan
beban enyusutan perlatan
Saldo akumulasi penyusutan peralatan
Kredit modal
Rp 3,514,000,000 peralatan
Rp 3,706,500,000 perlengkapan
Rp 4,137,000,000 prive
Saldo
Kredit
Rp 2,500,000,000
Saldo
Kredit
Saldo
Kredit
Rp 2,700,000,000
Rp -
Rp 337,500,000
Saldo
Kredit
Rp 1,506,000,000
Rp 1,773,000,000
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
Rp 11,000,000
Saldo
Kredit
Saldo
Kredit
12000000
Saldo
Kredit
Saldo
Kredit
15537000
Rp 1,522,398,000
Rp 430,500,000
Rp -
Rp -
Rp -
Rp -
Rp 1,506,000,000
Kredit
Kredit
Debit
Rp -
Rp -
Rp -
Rp 3,458,898,000 Rp -