Nama : Aslam Naufal Arrahaman Ritonga

NIM : 7193520019
UAS Akuntansi Syariah

UD Naufal Sejahtera
Trial Balance
Per 31 Mei 2020

Description Ref Debit Credit

Kas 101 20,000,000.00
Piutang Penjualan 103 800,000.00
Persediaan 102 5,000,000.00
Pembelian 500 8,000,000.00
Beban sewa kios 602 9,000,000.00
Beban gaji 600 1,500,000.00
Beban listrik,air 611 450,000.00
Ongkos kirim 501 1,000,000.00
Penjualan 400 15,000,000.00
Utang pembelian 201 3,750,000.00
Modal 300 30,000,000.00
Prive 301 3,000,000.00
Zakat Fitrah 300
Utang Sewa 200
Utang Gaji 203
Total 48,750,000.00 48,750,000.00
1 Mei, UD Naufal Sejahtera menanamkan modal sebesar 30,000.000
1 Mei,Dibeli barang dagangan sebesar Rp.1.000.000 UD Naufal Sejahtera
5 Mei, Dijual barang dagangan dengan harga Rp.500.000 General Journal
10 Mei,UD Naufal Sejahtera membeli barang dagangan dari jakarta seharga Rp.2.500.000 dengan Per 31 Mei 2020
ongkos kirim sebesar Rp.1.000.000
15 Mei,UD Naufal Sejahtera menjual barang dagangan dengan harga Rp.500.000 Date Description Ref Debit Credit
16 Mei,Dijual barang dagangan secara kredit Rp.1.000.000 1-May-20 Kas 101 30,000,000.00
18 Mei, UD Naufal Sejahtera membeli barang dagangan sebesar 300.000 Modal 300 30,000,000.00

19 Mei,UD Naufal Sejahtera menerima pendapatan dari penjualan pada transaksi no 6 25-May-20 Beban Gaji 600 1,500,000.00
20 Mei,UD Naufal Sejahtera membeli barang dagangan secara kredit di pasar sentral sebesar Kas 101 1,500,000.00
Rp.500.000
22 Mei, UD Naufal Sejahtera membayar hutangnya pada transaksi no 10 27-May-20 Beban lsitrik & air 611 300,000.00
25 Mei, UD Naufal Sejahtera membayar gaji karyawan sebesar 1,500.000 kas 101 300,000.00
27 Mei, UD Naufal Sejahtera membayar listrik & air sebesar 300,000
28 Mei, UD Naufal Sejahtera membayar sewa sebesar 6,000.000 28-May-20 Beban Sewa 602 6,000,000.00
30 Mei, UD Naufal Sejahtera Membayar zakat fitrah sebesar 375,000 Kas 101 6,000,000.00

30-May-20 Zakat 300 375,000.00

Kas 101 375,000.00
Total 38,175,000.00 38,175,000.00
 UD Naufal Sejahtera
Special Journal
Per 31 Mei 2020

Purchase Sales
Date Description Ref Debit Credit Date Description Ref Debit Credit
1-May-20 Pembelian barang dagang 500 1,000,000.00 5-May-20 kas 101 500,000.00
Kas 101 1,000,000.00 Penjualan 400 500,000.00

10-May-20 Pembelian Barang dagang 500 2,500,000.00 15-May-20 Kas 101 500,000.00
Ongkos Kirim 501 1,000,000.00 Penjualan 400 500,000.00
Kas 101 3,500,000.00
16-May-20 Piutang 103 1,000,000.00
18-May-20 Pembelian Barang dagang 500 300,000.00 Penjualan 400 1,000,000.00
Kas 101 300,000.00
TOTAL 2,000,000.00 2,000,000.00
20-May-20 Pembelian Barang Dagang 500 500,000.00
Hutang 201 500,000.00
Revenue
TOTAL 5,300,000.00 5,300,000.00 Date Description Ref Debit Credit
19-May-20 Kas 101 1,000,000.00
Pendapatan 400 1,000,000.00
Payment
Date Description Ref Debit Credit TOTAL 1,000,000.00 1,000,000.00
22-May-20 Hutang 201 500,000.00
Kas 101 500,000.00

TOTAL 500,000.00 500,000.00

 UD Naufal Sejahtera
General Ledger
Per 31 May 2020

Kas Piutang
Date Description Ref Debit Kredit Saldo Date Description Ref Debit Credit Saldo
20,000,000.00 800,000.00
1-May-20 Modal 300 30,000,000.00 50,000,000.00 16-May-20 Piutang 103 1,000,000.00 1,800,000.00
1-May-20 Pembelian Barang Dagang 500 1,000,000.00 49,000,000.00
5-May-20 Penjualan 400 500,000.00 49,500,000.00 Persediaan
10-May-20 Pembelian Barang Dagang 500 2,500,000.00 46,000,000.00 Date Description Ref Debit Credit Saldo
Ongkos kirim 501 1,000,000.00 46,000,000.00 102 5000000
15-May-20 Penjualan 400 500,000.00 46,500,000.00
18-May-20 Pembelian Barang Dagang 500 300,000.00 46,200,000.00 Pembelian
19-May-20 Pendapatan 400 1,000,000.00 47,200,000.00 Date Description Ref Debit Credit Saldo
22-May-20 Hutang 201 500,000.00 46,700,000.00 8,000,000.00
25-May-20 Beban gaji 600 1,500,000.00 45,200,000.00 1-May-20 Pembelian Barang dagang 500 1,000,000.00 9,000,000.00
27-May-20 Beban listrik dan air 611 300,000.00 44,900,000.00 10-May-20 Pembelian Barang dagang 500 2,500,000.00 11,500,000.00
28-May-20 Beban Sewa 602 6,000,000.00 38,900,000.00 18-May-20 Pembelian Barang dagang 500 300,000.00 11,800,000.00
30-May-20 zakat 300 375,000.00 38,525,000.00 20-May-20 Pembelian Barang dagang 500 500,000.00 12,300,000.00

Beban Sewa Beban Gaji

Date Description Ref Debit Credit Saldo Date Description Ref Debit Credit Saldo
9,000,000.00 1,500,000.00
28-May-20 Beban sewa 602 6,000,000.00 15,000,000.00 25-May-20 gaji karyawan 600 1,500,000.00 3,000,000.00

Beban Listrik & Air Ongkos Kirim

Date Description Ref Debit Credit Saldo Date Description Ref Debit Credit Saldo
450,000.00 1,000,000.00
27-May-20 Beban Listrik dan Air 611 300,000.00 750,000.00 10-May-20 Ongkos Kirim 501 1,000,000.00 2,000,000.00

Penjualan Utang Pembelian

Date Description Ref Debit Credit Saldo Date Description Ref Debit Credit Saldo
15,000,000.00 3,750,000.00
5-May-20 Penjualan 400 500,000.00 15,500,000.00 20-May-20 Hutang Pembelian 201 500,000.00 4,250,000.00
15-May-20 Penjualan 400 500,000.00 16,000,000.00 22-May-20 Pembayaran Hutang 201 500,000.00 3,750,000.00
16-May-20 Penjualan 400 1,000,000.00 17,000,000.00

Modal Prive
Date Description Ref Debit Credit Saldo Date Description Ref Debit Credit Saldo
300 30,000,000.00 301 3,000,000.00

Zakat Fitrah Utang Sewa

Date Description Ref Debit Credit Saldo Date Description Ref Debit Credit Saldo
- 200 -
30-May-20 Pembayaran Zakat Fitrah 300 375,000.00 375,000.00

Utang Gaji
Date Description Ref Debit Credit Saldo
203 -
Jurnal Penyesuaian
Sewa yang belum di bayarkan sebesar 3.000.000
Gaji Karyawan yang belum di bayarkan 500.000
Zakat yang di bayarkan 2,5% dari Penjualan

UD Naufal Sejahtera
Adjustment Journal
Per 31 May 2020
Description Ref Debit Credit
Beban Sewa 602 3,000,000.00
Utang Sewa 200 3,000,000.00

Beban Gaji 600 500,000.00

Utang Gaji 203 500,000.00

Modal 300 375,000.00

Zakat 300 375,000.00
TOTAL 3,875,000.00 3,875,000.00
 UD Naufal Sejahtera
Worksheet
Per 31 May 2020
Nama Akun Trial Balance Adjustment After Adjustment Profit & Loss Balance Sheet
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Kas 20,000,000.00 20,000,000.00 20,000,000.00
Piutang Penjualan 800,000.00 800,000.00 800,000.00
Persediaan 5,000,000.00 5,000,000.00 5,000,000.00
Pembelian 8,000,000.00 8,000,000.00 8,000,000.00
Beban sewa kios 9,000,000.00 3,000,000.00 12,000,000.00 12,000,000.00
Beban gaji 1,500,000.00 500,000.00 2,000,000.00 2,000,000.00
Beban listrik,air 450,000.00 450,000.00 450,000.00
Ongkos kirim 1,000,000.00 1,000,000.00 1,000,000.00
Penjualan 15,000,000.00 15,000,000.00 15,000,000.00
Utang pembelian 3,750,000.00 3,750,000.00 3,750,000.00
Modal 30,000,000.00 375,000.00 29,625,000.00 29,625,000.00
Prive 3,000,000.00 3,000,000.00 3,000,000.00
Zakat Fitrah 375,000.00 375,000.00 375,000.00
Utang Sewa 3,000,000.00 3,000,000.00 3,000,000.00
Utang Gaji 500,000.00 500,000.00 500,000.00

TOTAL Rp 48,750,000.00 Rp 48,750,000.00 Rp 3,875,000.00 Rp 3,875,000.00 Rp 52,250,000.00 Rp 52,250,000.00 Rp 14,450,000.00 Rp 15,000,000.00 Rp 37,800,000.00 Rp 37,250,000.00
Rp 550,000.00 Rp 37,800,000.00
 UD Naufal Sejahtera UD Naufal Sejahtera
Income Statement Equity Statement
Per 31 May 2020 Per 31 May 2020
Penjualan 15,000,000.00
Beban Sewa 12,000,000.00 Modal 29,625,000.00
Beban Gaji 2,000,000.00 Zakat 375,000.00
Beban Lsitrik & Air 450,000.00 Laba Bersih 550,000.00
14,450,000.00 30,550,000.00
Profit and Loss 550,000.00 Prive 3,000,000.00
3,000,000.00
Equity in change 27,550,000.00

UD Naufal Sejahtera
Balance Sheet
Per 31 May 2020

Assets Liabilities
Kas 20,000,000.00 Utang Usaha 3,750,000.00
Piutang Penjualan 800,000.00 Utang Sewa 3,000,000.00
Persediaan 5,000,000.00 Utang Gaji 500,000.00
Pembelian 8,000,000.00 7,250,000.00
Ongkos kirim 1,000,000.00
Equity
Modal 27,550,000.00

34,800,000.00 34,800,000.00
 UD Naufal Sejahtera
Closing Journal
Per 31 May 2020

Description Ref Debit Credit

Penjualan 15,000,000.00
Ikhtisar Laba Rugi 15,000,000.00

Ikhtisar Laba Rugi 14,450,000.00

Beban Sewa 12,000,000.00
Beban Gaji 2,000,000.00
Beban Listrik & Air 450,000.00

Ikhtisar Laba Rugi 27,550,000.00

Modal 27,550,000.00

Modal 3,000,000.00
Prive 3,000,000.00

Total 60,000,000.00 60,000,000.00