NIM : 210502110104
KELAS : AKUNTANSI C (PENGANTAR AKUNTANSI C)
Tanggal Keterangan
Pendapatan Sewa
2-Jun-19 kas
piutang usaha
Kendaraan Mobil
5-Jun-19 kas
utang usaha
Pendapatan Sewa
13-Jun-19 kas
piutang usaha
20-Jun-19 kas
piutang usaha
24-Jun-19 dividen
kas
Tanggal
1-Jun-19
al Mobil Sonia 2-Jun-19
al Umum 5-Jun-19
e Juni 2019 7-Jun-19
9-Jun-19
Ref. Debet Kredit 13-Jun-19
411 Rp - Rp 2,500,000 19-Jun-19
101 Rp 1,500,000 Rp - 20-Jun-19
102 Rp 1,000,000 Rp - 24-Jun-19
28-Jun-19
111 Rp 60,000,000 Rp - 30-Jun-19
101 Rp - Rp 30,000,000
201 Rp - Rp 30,000,000
Akun: piutang usaha
513 Rp 500,000 Rp -
Tanggal
101 Rp - Rp 500,000
1-Jun-19
113 Rp 3,000,000 Rp - 2-Jun-19
101 Rp - Rp 3,000,000 13-Jun-19
20-Jun-19
411 Rp - Rp 6,000,000 22-Jun-19
101 Rp 3,000,000 Rp -
102 Rp 3,000,000 Rp -
102 Rp 5,000,000 Rp -
411 Rp - Rp 5,000,000 Akun: asuransi dibayar dim
Tanggal
313 Rp 1,500,000 Rp -
101 Rp - Rp 1,500,000 1-Jun-19
512 Rp 1,400,000 Rp -
101 Rp - Rp 1,400,000
Akun: kendaraan mobil
514 Rp 280,000 Rp -
Tanggal
101 Rp - Rp 280,000
Rp 83,380,000 Rp 83,380,000 1-Jun-19
5-Jun-19
Tanggal
1-Jun-19
1-Jun-19
Akun: Dividen
Tanggal
1-Jun-19
29-Jun-19
1-Jun-19
2-Jun-19
13-Jun-19
22-Jun-19
1-Jun-19
Akun: beban reparasi
Tanggal
1-Jun-19
19-Jun-19
1-Jun-19
1-Jun-19
28-Jun-19
1-Jun-19
7-Jun-19
1-Jun-19
30-Jun-19
1-Jun-19
1-Jun-19
1-Jun-19
No: 101
Saldo
Keterangan Ref. Debet Kredit
Debet
neraca saldo NS Rp 50,000,000 Rp - Rp 50,000,000
jurnal transaksi JT Rp 1,500,000 Rp - Rp 51,500,000
JT Rp - Rp 30,000,000 Rp 21,500,000
JT Rp - Rp 500,000 Rp 21,000,000
JT Rp - Rp 3,000,000 Rp 18,000,000
JT Rp 3,000,000 Rp - Rp 21,000,000
JT Rp - Rp 2,200,000 Rp 18,800,000
JT Rp 1,000,000 Rp - Rp 19,800,000
JT Rp - Rp 1,500,000 Rp 18,300,000
JT Rp - Rp 1,400,000 Rp 16,900,000
JT Rp - Rp 280,000 Rp 16,620,000
No: 103
Saldo
Kredit
Rp -
Rp -
No: 104
Saldo
Kredit
Rp -
Rp -
No: 111
Saldo
Kredit
Rp -
Rp -
No: 112
Saldo
Kredit
Rp -
Rp 2,500,000
No: 113
Saldo
Kredit
Rp -
Rp -
No: 114
Saldo
Kredit
Rp -
Rp 250,000
No: 201
Saldo
Kredit
Rp 5,540,000
Rp 35,540,000
No: 202
Saldo
Kredit
Rp -
Rp 1,400,000
No: 311
Saldo
Kredit
Rp 50,000,000
No: 312
Kredit
Rp 58,130,000
Kredit
Rp -
Rp -
Kredit
Rp 15,000,000
Rp 17,500,000
Rp 23,500,000
Rp 28,500,000
Rp 31,800,000
Kredit
Rp 1,000,000
Kredit
Rp -
Rp -
Kredit
Rp -
Kredit
Rp -
Rp -
Rp -
Kredit
Rp -
Rp -
Kredit
Rp -
Rp -
Kredit
Rp -
Rp -
Kredit
Rp -
Rp -
Kredit
Rp -
Rp -
Kredit
Rp -
Rp -
Rental Mobil Sonia
rnal Penyesuaian No
riode Juni 2019
101
post. Debet Kredit 102
Rp 3,300,000 Rp - 103
Rp - Rp 3,300,000 104
111
Rp - Rp 400,000 112
Rp 400,000 Rp - 113
114
Rp 250,000 Rp - 201
Rp - Rp 250,000 202
311
Rp 2,500,000 Rp - 312
Rp - Rp 2,500,000 313
411
Rp 1,400,000 Rp - 422
Rp - Rp 1,400,000 510
511
Rp 2,000,000 Rp - 512
Rp - Rp 2,000,000 513
514
Rp 9,850,000 Rp 9,850,000 515
516
517
518
NAMA AKUN NERACA SALDO
D K
Kas Rp 16,620,000 Rp -
Piutang Usaha Rp 9,200,000 Rp -
Perlengkapan Rp 1,500,000 Rp -
Asuransi Dibayar Dimuka Rp - Rp -
Kendaraan Mobil Rp 100,000,000 Rp -
Akumulasi Depresiasi-Mobil Rp - Rp -
Peralatan Rp 13,000,000 Rp -
Akumulasi Depresiasi-Peralatan Rp - Rp -
Utang Usaha Rp - Rp 35,540,000
Utang Gaji Rp - Rp -
Modal Saham-Biasa Rp - Rp 50,000,000
Saldo Laba Rp - Rp 58,130,000
Dividen Rp 3,500,000 Rp -
Pendapatan Sewa Rp - Rp 28,500,000
Pendapatan Bunga Rp - Rp 1,000,000
Beban Reparasi Rp 6,750,000 Rp -
Beban BBM Rp 2,700,000 Rp -
Beban Gaji Rp 5,400,000 Rp -
Beban Sewa Kantor Rp 5,250,000 Rp -
Beban Utilitas Rp 6,250,000 Rp -
Beban Asuransi Rp 3,000,000 Rp -
Beban Perlengkapan Rp - Rp -
Beban Depresiasi-Mobil Rp - Rp -
Beban Depresiasi-Peralatan Rp - Rp -
PENDAPATAN:
PENDAPATAN SEWA Rp 31,800,000
PENDAPATAN BUNGA Rp 1,000,000
BEBAN-BEBAN:
BEBAN REPARASI Rp 6,750,000
BEBAN BBM Rp 2,700,000
BEBAN GAJI Rp 6,800,000
BEBAN SEWA KANTOR Rp 5,250,000
BEBAN UTILITAS Rp 6,250,000
BEBAN ASURANSI Rp 1,000,000
BEBAN PERLENGKAPAN Rp 400,000
BEBAN DEPRESIASI-MOBIL Rp 2,500,000
BEBAN DEPRESIASI-PERALATAN Rp 250,000
ASET:
ASET LANCAR:
KAS Rp 16,620,000
PIUTANG USAHA Rp 12,500,000
PERLENGKAPAN Rp 1,100,000
ASURANSI DIBAYAR DIMUKA Rp 2,000,000
JUMLAH ASET LANCAR
ASET TETAP:
PERALATAN KANTOR Rp 13,000,000
AKUMULASI DEPRESIASI-PERALATAN KANTOR
KENDARAAN Rp 100,000,000
AKUMULASI DEPRESIASI-KENDARAAN
LIABILITAS:
UTANG USAHA Rp 35,540,000
UTANG GAJI Rp 1,400,000
JUMLAH LIABILITAS
EKUITAS:
MODAL SAHAM-BIASA Rp 50,000,000
SALDO LABA Rp 55,530,000
JUMLAH EKUITAS
TOTAL LIABILITAS + EKUITAS
32,800,000
Rp 31,900,000
Rp 900,000
Rp 58,130,000
Rp 900,000
Rp 3,500,000
-Rp 2,600,000
Rp 55,530,000
Rp 32,220,000
Rp 250,000
Rp 2,500,000
Rp 110,250,000
Rp 142,470,000
Rp 36,940,000
Rp 105,530,000
Rp 142,470,000
PT. Rental Mobil Sonia
Jurnal Umum
Periode Juni 2019
9 5-Jul-19 peralatan
utang usaha
16 21-Jul-19 perlengkapan
utang usaha
TOTAL
Sonia
19
Debet Kredit
Rp 5,000 Rp -
Rp - Rp 5,000
Rp 3,200 Rp -
Rp - Rp 3,200
Rp 9,000 Rp -
Rp - Rp 9,000
Rp 2,400 Rp -
Rp - Rp 1,200
Rp - Rp 1,200
Rp 1,200 Rp -
Rp - Rp 1,200
Rp 8,000 Rp -
Rp - Rp 8,000
Rp 500 Rp -
Rp - Rp 500
Rp 1,320 Rp -
Rp 280 Rp -
Rp - Rp 1,600
Rp 10,000 Rp -
Rp - Rp 10,000
Rp 360 Rp -
Rp - Rp 360
Rp 12,500 Rp -
Rp - Rp 12,500
Rp 3,000 Rp -
Rp - Rp 3,000
Rp 5,000 Rp -
Rp - Rp 5,000
Rp 1,200 Rp -
Rp - Rp 1,200
Rp 650 Rp -
Rp - Rp 650
Rp 750 Rp -
Rp - Rp 750
Rp 1,600 Rp -
Rp - Rp 1,600
Rp 1,200 Rp -
Rp 1,000 Rp -
Rp - Rp 2,200
Rp 6,000 Rp -
Rp - Rp 6,000
Rp 3,000 Rp -
Rp - Rp 3,000
Rp 5,600 Rp -
Rp - Rp 5,600
Rp 1,800 Rp -
Rp - Rp 1,800
Rp 2,000 Rp -
Rp - Rp 2,000
Rp 2,500 Rp -
Rp 1,600 Rp -
0 Rp 4,100
Rp 90,660 Rp 90,660