HUMPTY-DUMPTY
INDONESIA RAYA
BUKU PEMBANTU
UTANG
BUKU PEMBANTU
NSP PIUTANG
REKAPITULASI
BUKU BESAR
NERACA SALDO
MPTY-DUMPTY
NESIA RAYA
UKU PEMBANTU
UTANG
BUKU PEMBANTU
PIUTANG
SOAL
REKAPITULASI NO AKUN
BUKU BESAR
NERACA SALDO
Nama
No. Absen
Soal
Prodi
AKUN
Nama Akun No Akun Nama Akun
Utang Modal/Ekuitas
Utang dagang 311 Modal
Utang gaji 312 Laba ditahan
Utang sewa
Utang bunga
Utang pajak penghasilan
Utang bank
No Akun Nama Akun No Akun
Penjualan Pembelian & Beban-Beban
411 Penjualan 511
412 Retur penjualan 512
413 Potongan penjualan 513
611
612
613
614
615
Nama Akun
belian & Beban-Beban
Pembelian
Retur pembelian
Potongan pembelian
Beban gaji kantor
Beban gaji penjualan
Beban sewa
Beban listrik
Beban pajak penghasilan
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Laporan Neraca
Periode: Maret 1986
Rp 10,000,000
Rp 2,000,000
Rp 1,800,000
Rp 1,500,000
Rp 12,400,000
Rp 900,000
Rp 360,000
Rp 300,000
Rp 2,400,000
Rp 12,000,000
Rp 30,000,000
Rp 13,340,000
Rp 87,000,000
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Jurnal Khusus Pembelian
Periode: Maret 1986
Hal : 1
DEBET KREDIT
Pembelian Nama Akun Nominal Utang Dagang
Rp4,800,000 Rp4,800,000
Rp2,000,000 Rp2,000,000
Rp3,100,000 Rp3,100,000
Rp6,000,000 Rp6,000,000
Rp4,200,000 Rp4,200,000
Rp20,100,000 Rp20,100,000
511 211
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Jurnal Khusus Penjualan
PERIODE MARET 1986:
DEBET
Tgl No Inv Keterangan
Piutang Dagang
4 Fa. Diponegoro Rp 6,000,000
8 Fa. Brawijaya Rp 9,400,000
Maret 18 PT. Pakuan Rp 3,800,000
22 Fa. Diponegoro Rp 1,000,000
30 PT. Pakuan Rp 5,700,000
Balance Rp 25,900,000
No Akun 112
0
KREDIT
Penjualan
Rp 6,000,000
Rp 9,400,000
Rp 3,800,000
Rp 1,000,000
Rp 5,700,000
Rp 25,900,000
411
J
DEBET
Pembelian Utang Dagang Nama Akun Nominal
Rp 5,600,000
Rp 5,500,000
Rp 6,200,000
Rp 3,750,000
Rp 2,000,000
Rp 4,300,000
Rp 1,800,000
Perlengkapan kantor Rp 12,000
Perlengkapan toko Rp 25,000
Beban gaji kantor Rp 300,000
Beban gaji penjualan Rp 750,000
Beban sewa Rp 360,000
Beban listrik Rp 35,000
Beban pajak penghasilan Rp 700,000
Asuransi dibayar dimuka Rp 600,000
Peralatan kantor Rp 125,000
Peralatan toko Rp 125,000
Rp 13,550,000 Rp 15,600,000 Rp 3,032,000
511 211
KREDIT
Kas Potongan Pembelian
Rp 5,544,000 Rp 56,000
Rp 5,500,000
Rp 6,200,000
Rp 3,750,000
Rp 2,000,000
Rp 4,300,000
Rp 1,800,000
Rp 12,000
Rp 25,000
Rp 300,000
Rp 750,000
Rp 360,000
Rp 35,000
Rp 700,000
Rp 600,000
Rp 125,000
Rp 125,000
Rp 32,126,000 Rp 56,000
111 513
• Discount = 1%
PT. HUMPT
INDONES
Jurnal Khusus P
Periode: M
DEBET KREDIT
Kas Potongan Penjualan Penjualan Piutang
Rp 4,100,000 Rp 4,100,000
Rp 3,000,000 Rp 3,000,000
Rp 5,940,000 Rp 60,000 Rp 6,000,000
Rp 2,000,000 Rp 2,000,000
Rp 5,346,000 Rp 54,000 Rp 5,400,000
Rp 4,800,000 Rp 4,800,000
Rp 25,186,000 Rp 114,000 Rp 6,800,000 Rp 18,500,000
111 413 411 112
KREDIT
Nama Akun Nominal
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Jurnal Umum
Periode: Maret 1986
Tgl No Invoice
20
Maret
21
Balance
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Jurnal Umum
Periode: Maret 1986
SALDO
KREDIT
DEBET KREDIT
Rp6,200,000 Rp6,200,000
Rp4,800,000 Rp11,000,000
Rp5,400,000
Rp3,100,000 Rp8,500,000
SALDO
KREDIT
DEBET KREDIT
Rp2,000,000 Rp2,000,000
Rp0
SALDO
KREDIT
DEBET KREDIT
Rp6,200,000 Rp6,200,000
Rp0
Rp6,000,000 Rp6,000,000
SALDO
KREDIT
DEBET KREDIT
Rp4,200,000 Rp4,200,000
Rp2,400,000
Buku Besar Pembantu Utang Rp16,900,000
NSP Rp12,400,000
NS Rp16,900,000
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Buku Besar Pembantu Piutang
Periode: Maret 1986
Debitur: Fa. Brawijaya
TANGGAL KETERANGAN REF
8 Penjualan kredit
MARET 20 Retur penjualan
1986 20 Pelunasan piutang dagang
SALDO
DEBET KREDIT
DEBET KREDIT
Rp9,400,000 Rp9,400,000
Rp4,000,000 Rp5,400,000
Rp5,400,000 Rp0
SALDO
DEBET KREDIT
DEBET KREDIT
Rp3,800,000 Rp3,800,000
Rp5,700,000 Rp9,500,000
SALDO
DEBET KREDIT
DEBET KREDIT
Rp7,000,000 Rp7,000,000
Rp4,100,000 Rp2,900,000
Rp6,000,000 Rp8,900,000
Rp6,000,000 Rp2,900,000
Rp1,000,000 Rp3,900,000
SALDO
DEBET KREDIT
DEBET KREDIT
Rp7,000,000 Rp7,000,000
Rp3,000,000 Rp4,000,000
BUKU BESAR PEMBANTU PIUTANG Rp17,400,000
NSP Rp14,000,000
NS Rp17,400,000
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Rekapitulasi Jurnal
Periode: Maret 1986
Jurnal Pembelian
No Akun Keterangan Debet
511 Pembelian Rp20,100,000
211 Utang dagang
Balance Rp20,100,000
Jurnal Penjualan
No Akun Keterangan Debet
112 Piutang dagang Rp25,900,000
411 Penjualan
Balance Rp25,900,000
Rp20,100,000
Rp20,100,000
Kredit
Rp25,900,000
Rp25,900,000
Kredit
Rp32,126,000
Rp56,000
Rp32,182,000
Kredit
Rp18,500,000
Rp6,800,000
Rp25,300,000
Kredit
Rp4,000,000
Rp500,000
Rp4,500,000
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Buku Besar
Periode: Maret 1986
Nama Akun Kas
Tanggal Keterangan Reff
1 Saldo awal 1
Maret 31 Jurnal pengeluaran kas 1
31 Jurnal penerimaan kas 1
31 Jurnal umum 1
No Akun
Saldo
Debet Kredit
Debet
Rp14,000,000 Rp14,000,000
Rp25,900,000 Rp39,900,000
Rp18,500,000 Rp21,400,000
Rp4,000,000 Rp17,400,000
No Akun
Saldo
Debet Kredit
Debet
Rp10,000,000 Rp10,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp1,000,000 Rp1,000,000
Rp25,000 Rp1,025,000
No Akun
Saldo
Debet Kredit
Debet
Rp600,000 Rp600,000
Rp12,000 Rp612,000
No Akun
Saldo
Debet Kredit
Debet
Rp400,000 Rp400,000
Rp600,000 Rp1,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp20,000,000 Rp20,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp10,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp20,000,000 Rp20,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp2,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp4,000,000 Rp4,000,000
Rp125,000 Rp4,125,000
No Akun
Saldo
Debet Kredit
Debet
Rp1,800,000
No Akun
Saldo
Debet Kredit
Debet
Rp6,000,000 Rp6,000,000
Rp125,000 Rp6,125,000
No Akun
Saldo
Debet Kredit
Debet
Rp1,500,000
No Akun
Saldo
Debet Kredit
Debet Kredit
Debet
Rp5,000,000 Rp5,000,000
No Akun
Saldo
Debet Kredit
Debet
Rp12,400,000
Rp20,100,000
Rp15,600,000
No Akun
Saldo
Debet Kredit
Debet
Rp900,000
111 Nama Akun Utang sewa
Saldo
Tanggal Keterangan Reff
Kredit
Maret 1 Saldo awal 1
211
Saldo
Kredit
Rp12,400,000
Rp32,500,000
Rp16,900,000
212
Saldo
Kredit
Rp900,000
No Akun 213
Saldo
Debet Kredit
Debet Kredit
Rp360,000 Rp360,000
No Akun 214
Saldo
Debet Kredit
Debet Kredit
Rp300,000 Rp300,000
No Akun 215
Saldo
Debet Kredit
Debet Kredit
Rp2,400,000 Rp2,400,000
No Akun 216
Saldo
Debet Kredit
Debet Kredit
Rp12,000,000 Rp12,000,000
No Akun 311
Saldo
Debet Kredit
Debet Kredit
Rp30,000,000 Rp30,000,000
No Akun 312
Saldo
Debet Kredit
Debet Kredit
Rp13,340,000 Rp13,340,000
No Akun 411
Saldo
Debet Kredit
Debet Kredit
Rp25,900,000 Rp25,900,000
Rp6,800,000 Rp32,700,000
No Akun 412
Saldo
Debet Kredit
Debet Kredit
Rp4,000,000 Rp4,000,000
No Akun 413
Saldo
Debet Kredit
Debet Kredit
Rp114,000 Rp114,000
No Akun 511
Saldo
Debet Kredit
Debet Kredit
Rp20,100,000 Rp20,100,000
Rp13,550,000 Rp33,650,000
No Akun 512
Saldo
Debet Kredit
Debet Kredit
Rp500,000 Rp500,000
No Akun 513
Saldo
Debet Kredit
Debet Kredit
Rp56,000 Rp56,000
No Akun 611
Saldo
Debet Kredit
Debet Kredit
Rp300,000 Rp300,000
No Akun 612
Saldo
Debet Kredit
Debet Kredit
Rp750,000 Rp750,000
No Akun 613
Saldo
Debet Kredit
Debet Kredit
Rp360,000 Rp360,000
No Akun 614
Saldo
Debet Kredit
Debet Kredit
Rp35,000 Rp35,000
No Akun 615
Saldo
Debet Kredit
Debet Kredit
Debet Kredit
Rp700,000 Rp700,000
PT. HUMPTY-DUMPTY
INDONESIA RAYA
Neraca Saldo
Periode: Maret 1986
No Akun Keterangan
111 Kas
112 Piutang dagang
113 Persediaan barang dagang
114 Perlengkapan toko
115 Perlengkapan kantor
116 Asuransi dibayar dimuka
121 Gedung kantor
122 Akumulasi penyusutan gedung kantor
123 Gedung toko
124 Akumulasi penyusutan gedung toko
125 Peralatan kantor
126 Akumulasi penyusutan peralatan kantor
127 Peralatan toko
128 Akumulasi penyusutan peralatan toko
129 Tanah
211 Utang dagang
212 Utang gaji
213 Utang sewa
214 Utang bunga
215 Utang pajak penghasilan
216 Utang bank
311 Modal
312 Laba ditahan
411 Penjualan
412 Retur penjualan
413 Potongan penjualan
511 Pembelian
512 Retur pembelian
513 Potongan pembelian
611 Beban gaji kantor
612 Beban gaji penjualan
613 Beban sewa
614 Beban listrik
615 Beban pajak penghasilan
Balance
PTY-DUMPTY
ESIA RAYA
aca Saldo
: Maret 1986
Debet Kredit
-Rp440,000
Rp17,400,000
Rp10,000,000
Rp1,025,000
Rp612,000
Rp1,000,000
Rp20,000,000
Rp10,000,000
Rp20,000,000
Rp2,000,000
Rp4,125,000
Rp1,800,000
Rp6,125,000
Rp1,500,000
Rp5,000,000
Rp16,900,000
Rp900,000
Rp360,000
Rp300,000
Rp2,400,000
Rp12,000,000
Rp30,000,000
Rp13,340,000
Rp32,700,000
Rp4,000,000
Rp114,000
Rp33,650,000
Rp500,000
Rp56,000
Rp300,000
Rp750,000
Rp360,000
Rp35,000
Rp700,000
Rp124,756,000 Rp124,756,000