Tanggal No. Akun di Ref.

Akun Account Return (Dr)

debit lainnya receivable
(Dr)
Faktur Pemb (Dr)
2010
4 3,180,000
9 120,000 120,000
11 1,580,000
18 PT ASIA 1,700,000

25 FIRMA 1,750,000
GUNTU
R
120,000 8,210,000 120,000
Fees revenue
(Cr)

3,180,000

1,580,000
1,700,000

1,750,000

8,210,000
Tanggal Akun di Ref. Akun Account Akun Cash (dr)
Credit pemb lainnya receivable Lainnya
(Cr) (Cr) (Dr)
2010
13 PT 3,060,000 60,600 2,999,400
MEGARI
A

20 PT DUA 1,580,000 30,600 1,499,400

DARA

50,000
27 PT 1,425,000 1,425,000
SEKAW
AN

28 BANK 375,000 375,000

BUMI
DAYA

1,800,000 4,640,000 141,200 6,298,800

Tgl Akun diCredit Ref. Account Supplies Akun lainnya Akun Return
payable (Cr) (dr) (dr) lainnya (Cr)
Pemb. (Cr)
2010
2 LANCAR JAYA v 1,000,000 220,000

3 PT v 425,000
ARGOMULYO

5 LANCAR JAYA v 100,000 100,000

6 PT. MAJU v 300,000 300,000

7 PT. LARIS v 1,860,000 150,000
SELALU
10 PT 45,000 45,000
ARGOMULYO
(RETUR)

14 PT LARIS 20,000 20,000

MANIS
15 PT
MAHARDIKA 2,040,000 1,740,000
200,000
100,000
22 PT ASTRA 3,000,000
23 PT MERDEKA 2,100,000 1,800,000
300,000
10,300,000 725,000 4,305,000 370,000 165,000
Ref. Jumlah

Pemb.

1,220,000

425,000

2,010,000

3,000,000

- 6,655,000
Tgl Cek Akun di Ref. Akun lainnya Account AKUN Cash (Cr)
debit (dr) payable (dr). LAINNYA
No. Pemb. (Cr)

1 PREPAI 600,000 600,000

D RENT
2 LANCA 220,000 220,000
R JAYA
8 ADVERT 350,000 350,000
ISING
EXPENS
E

12 LANCA 900,000 9,000 891,000

R JAYA
16 PT 300,000 6,000 294,000
MAJU
17 MISCEL 125,000 125,000
LANEO
US
EXPENS
E

19 PT 2,010,000 150,000 1,860,000

LARIS
SELALU

21 PT 380,000 380,000
ARGOM
ULYO

22 PT
ASTRA 1,600,000 1,600,000
24 PT
MAHAR
DIKA
2,040,000 40,800 1,999,200
26 PREPAI
D
INSURA
NCE
600,000 600,000
29 PT
TELAGA
WARNA

300,000 300,000
30 PT
LAYAR
B
304,000 304,000
31 SALARI
ES
EXPENS
E
840,000 840,000
4,939,000 5,630,000 205,800 10,363,200
 BUKU BESAR KAS BUKU BESAR PIUTANG

1 6,298,800 10,363,200 3450000

4,064,400

OFFICE SUPPLIES
BUKU BESAR PEMBANTU UTANG

LANCAR JAYA ARGOMULYO PT MAJU PT LARIS SELALU

100,000 1,000,000 45,000 425,000 300,000 300,000
900,000 380,000

PT LARIS MANIS PT MAHARDIKA PT ASTRA PT MERDEKA

20,000 2,040,000 2,040,000 3,000,000
PT LARIS SELALU
2,010,000

PT MERDEKA
2,100,000
BUKU BESAR PEMBANTU PIUTANG

MEGARIA PT DUA DARA PT ASIA FIRMA GUNTUR

3,180,000 120,000 1,580,000 1,580,000 1,700,000 1,750,000
3,060,000
MA GUNTUR
 KETERANGAN DEBET KREDIT
KAS Rp 4,136,800
PIUTANG Rp 3,270,000
PERLENGKAPAN KANTOR Rp 525,000
PERLENGKAPAN TOKO Rp 500,000
PERALATAN KANTOR Rp 604,000
ASURANSI DIBAYAR DIMUKA Rp 600,000
SEWA DIBAYAR DIMUKA Rp 600,000
KENDARAAN Rp 4,600,000
UTANG Rp 5,100,000
PEMBELIAN Rp 6,700,000
DISCOUNT PEMBELIAN Rp 63,400
RETUR PEMBELIAN Rp 165,000
PENJUALAN Rp 9,635,000
RETUR PENJUALAN Rp 120,000
DISCOUNT PENJUALAN Rp 91,200
BEBAN GAJI Rp 840,000
BEBAN RUPA RUPA Rp 125,000
FREIGTH OUT Rp 180,000
PENDAPATAN BUNGA Rp 375,000
FREIGTH IN Rp 370,000
BEBAN IKLAN Rp 350,000
TOTAL Rp 19,475,200 Rp 19,475,200