PT BINTANG TERANG PERK GOLF

JURNAL UMUM

Tanggal Keterangan Ref Debet Kredit

1-Feb Kas 2,000,000
wesel tagih 3,000,000
modal 5,000,000
3-Feb perlengkapan 1,500,000
hutang usaha 1,500,000
4-Feb kas 1,000,000
pendapatan 1,000,000
5-Feb beban sewa 2,000,000
kas 2,000,000
kas 1,875,000
piutang 625,000
pendapatan 2,500,000
8-Feb beban serba serbi 325,000
kas 325,000
10-Feb beban gaji karyawan 350,000
kas 350,000
beban serba serbi 40,000
kas 40,000
14-Feb kas 625,000
piutang 625,000
15-Feb perlengkapan 1,000,000
kas 1,000,000
16-Feb beban telfon 120,000
kas 120,000
17-Feb kas 800,000
pendapatan 800,000
18-Feb prive 300,000
kas 300,000
20-Feb beban listrik 150,000
kas 150,000
22-Feb piutang 1,250,000
pendapatan 1,250,000
24-Feb hutang usaha 100,000
kas 100,000
25-Feb prive 100,000
kas 100,000
17,160,000 17,160,000
 BUKU BESAR

kas wesel tagih

2,000,000 3,000,000
1,000,000
2,000,000 modal
1,875,000 5,000,000
325,000
350,000 perlengkapan
40,000 1,500,000
625,000 1,000,000
1,000,000 2,500,000
120,000
800,000 hutang usaha
300,000 1,500,000
150,000 100,000
100,000 1,400,000
100,000
6,300,000 4,485,000 pendapatan
1,815,000 1,000,000
2,500,000
800,000
beban sewa 1,250,000
2,000,000 5,550,000

piutang beban serba serbi

625,000 325,000
625,000 40,000
1,250,000 365,000
1,250,000
beban telfon
beban gaji karyawan 120,000
350,000

beban listrik prive

150,000 300,000
100,000
400,000
 NERACA SALDO
NO KET D K
1 KAS 1,815,000
2 PIUTANG 1,250,000
3 WESEL TAGIH 3,000,000
4 PRIVE 400,000
5 PERLENGKAPAN 2,500,000
6 HUTANG USAHA 1,400,000
7 MODAL 5,000,000
8 PENDAPATAN 5,550,000
9 BEBAN SEWA 2,000,000
10 BEBAN GAJI KARYAWAN 350,000
11 BEBAN TELFON 120,000
12 BEBAN LISTRIK 150,000
13 BEBAN SERBA SERBI 365,000
11,950,000 11,950,000
 BENGKEL AMIR
JURNAL UMUM

Tanggal Keterangan Ref Debet

1-Mar beban sewa 10,000,000
kas
3-Mar perlengkapan 3,600,000
kas
5-Mar beban asuransi 7,700,000
kas
7-Mar kas 400,000
retur pembelian
12-Mar kas 78,000,000
pendapatan
16-Mar beban gaji 82,600,000
kas
17-Mar piutang 123,600,000
pendapatan
18-Mar tanah 240,000,000
kas
utang usaha
19-Mar kas 123,600,000
piutang
beban LTA 3,400,000
kas
20-Mar utang usaha 30,600,000
kas
22-Mar kas 112,800,000
piutang
816,300,000
 BUKU BESAR
kas
Kredit 400,000 10,000,000
123,600,000 3,600,000
10,000,000 112,800,000 7,700,000
78,000,000 82,600,000
3,600,000 80,000,000
3,400,000
7,700,000 30,600,000
314,800,000 217,900,000
400,000 96,900,000

78,000,000 piutang
123,600,000 123,600,000
82,600,000 112,800,000
123,600,000 236,400,000
123,600,000 112,800,000

80,000,000 tanah
160,000,000 240,000,000

123,600,000 perlengkapan
3,600,000
3,400,000
utang usaha
30,600,000 30,600,000
160,000,000
112,800,000 30,600,000 160,000,000
816,300,000 129,400,000
 NERACA SALDO
UKU BESAR NO KET
pendapatan 1 KAS
78,000,000 2 PIUTANG
123,600,000 3 TANAH
201,600,000 4 PERLENGKAPAN
5 UTANG USAHA
retur pembelian 6 PENDAPATAN
400,000 7 RETUR PEMBELIAN
8 BEBAN SEWA
beban sewa 9 BEBAN GAJI
10,000,000 10 BEBAN LTA
11 BEBAN ASURANSI
beban gaji TOTAL
82,600,000

beban LTA
3,400,000

beban asuransi
7,700,000
NERACA SALDO
D K
96,900,000
112,800,000
240,000,000
3,600,000
129,400,000
201,600,000
400,000
10,000,000
82,600,000
3,400,000
7,700,000
444,200,000 444,200,000