JURNAL UMUM

Tanggal Nama Akun Ref Debit

01 Juli 2020 cash 111 Rp 8,500,000
equipment 113 Rp 3,250,000
supplies 121 Rp 6,250,000
vehicle 122 Rp 20,750,000
Capital Tn Hadi 311

02 Juli 2020 cash 111 Rp 1,500,000

Fees earned 411

04 Juli 2020 equipment 113 Rp 400,000

cash 111

06 Juli 2020 supplies 121 Rp 1,400,000

account payable 111
Cash 211

09 Juli 2020 cash 111 Rp 6,000,000

Account payable 212

10 Juli 2020 cash 111 Rp 1,925,000

Fees earned 411

12 Juli 2020 Prepaid rent 114 Rp 3,800,000

cash 111

13 Juli 2020 Cash 111 Rp 5,500,000

Fees rent 412

15 Juli 2020 cash 111 Rp 1,000,000

account receivable 112 Rp 1,000,000
Fees earned 411

16 Juli 2020 Misscellaneous expense 514 Rp 225,000

cash 111

17 Juli 2020 cash 111 Rp 3,600,000

fees earned 411

18 Juli 2020 Electricity and telephone expense 512 Rp 300,000

cash 111

19 Juli 2020 account receivable 112 Rp 4,000,000

 fees earned 411

22 Juli 2020 commision expense 515 Rp 500,000

cash 111

24 Juli 2020 cash 111 Rp 2,500,000

account receivable 112

25 Juli 2020 drawing Tn hadi 312 Rp 350,000

cash 111

26 Juli 2020 admission , general expense 513 Rp 450,000

cash 111

31 Juli 2020 salaries expense 511 Rp 2,200,000

cash 111

Total Rp75,400,000
 J1
Kredit

Rp 38,750,000

Rp 1,500,000

Rp 400,000

Rp 700,000
Rp 700,000

6000000

Rp 1,925,000

Rp 3,800,000

Rp 5,500,000

Rp 2,000,000

Rp 225,000

Rp 3,600,000

Rp 300,000
Rp 4,000,000

Rp 500,000

Rp 2,500,000

Rp 350,000

Rp 450,000

Rp 2,200,000

Rp75,400,000
Nama Akun: Kas No. Akun: 111
Debit Kredit

Nama Akun: Kas

Tanggal Keterangan Ref Debit Tanggal

Nama Akun: Kas No. Akun:

Tanggal Keterangan Ref Debit Kredit

Nama Akun: Kas

Tanggal Keterangan Ref Debit Kredit
 BUKU BESAR
Nama Akun: Cash
Tanggal Keterangan Ref Debit Kredit
1-Jul-20 Modal usaha J1 Rp8,500,000
2-Jul-20 J1 Rp1,500,000
4-Jul-20 J1 Rp400,000
6-Jul-20 J1 Rp700,000
9-Jul-20 J1 Rp6,000,000
10-Jul-20 J1 Rp1,925,000
12-Jul-20 J1 Rp3,800,000
13-Jul-20 J1 Rp5,500,000
15-Jul-20 J1 Rp1,000,000
16-Jul-20 J1 Rp225,000
17-Jul-20 J1 Rp3,600,000
18-Jul-20 J1 Rp300,000
22-Jul-20 J1 Rp500,000
24-Jul-20 J1 Rp2,500,000
25-Jul-20 J1 Rp350,000
26-Jul-20 J1 Rp450,000
31-Jul-20 J1 Rp2,200,000

Nama Akun: Account Receiveable

Tanggal Keterangan Ref Debit Kredit

15-Jul-20 J1 Rp1,000,000
19-Jul-20 J1 Rp4,000,000
24-Jul-20 J1 Rp2,500,000

Nama Akun: Equipment

Tanggal Keterangan Ref Debit Kredit
 1-Jul-20 J1 Rp3,250,000
4-Jul-20 J1 Rp400,000

Nama Akun: Prepaid Rent

Tanggal Keterangan Ref Debit Kredit

12-Jul-20 J1 Rp3,800,000

Nama Akun: Supplies

Tanggal Keterangan Ref Debit Kredit

1-Jul-20 J1 Rp6,250,000
6-Jul-20 J1 Rp1,400,000

Nama Akun: Vehicle

Tanggal Keterangan Ref Debit Kredit

1-Jul-20 J1 Rp20,750,000

Nama Akun: Utang Usaha

Tanggal Keterangan Ref Debit Kredit

6-Jul-20 J1 Rp700,000
 9-Jul-20 J1 Rp6,000,000

Nama Akun: Capital

Tanggal Keterangan Ref Debit Kredit

1-Jul-20 J1 Rp38,750,000

Nama Akun: Drawings

Tanggal Keterangan Ref Debit Kredit

25-Jul-20 J1 Rp350,000

Nama Akun: Fees Earned

Tanggal Keterangan Ref Debit Kredit

2-Jul-20 J1 Rp1,500,000
10-Jul-20 J1 Rp1,925,000
15-Jul-20 J1 Rp2,000,000
17-Jul-20 J1 Rp3,600,000
19-Jul-20 J1 Rp4,000,000

Nama Akun: Fees Rent

Tanggal Keterangan Ref Debit Kredit

13-Jul-20 J1 Rp5,500,000
Nama Akun: Salaries expense
Tanggal Keterangan Ref Debit Kredit

31-Jul-20 J1 Rp2,200,000

Electricity and telephone expense

Nama Akun:
Tanggal Keterangan Ref Debit Kredit

18-Jul-20 J1 Rp300,000

Admission, general expense

Nama Akun:
Tanggal Keterangan Ref Debit Kredit

26-Jul-20 J1 Rp450,000

Misscellaneous expense
Nama Akun:
Tanggal Keterangan Ref Debit Kredit
 16-Jul-20 J1 Rp225,000

Nama Akun: commison expense

Tanggal Keterangan Ref Debit Kredit

22-Jul-20 J1 Rp500,000
 BUKU BESAR BENTUK T

No. Akun: 111

Keterangan Ref Kredit
BUKU BESAR 2 KOLOM

111
Saldo
BUKU BESAR 3 KOLOM

No. Akun: 111

Saldo
Debit Kredit
BUKU BESAR 4 KOLOM
 No. Akun: 111
Saldo
Debit Kredit
Rp8,500,000
Rp10,000,000
Rp9,600,000
Rp8,900,000
Rp14,900,000
Rp16,825,000
Rp13,025,000
Rp18,525,000
Rp19,525,000
Rp19,300,000
Rp22,900,000
Rp22,600,000
Rp22,100,000
Rp24,600,000
Rp24,250,000
Rp23,800,000
Rp21,600,000

No.
Akun: 112
Saldo
Debit Kredit
Rp1,000,000
Rp5,000,000
Rp2,500,000

No.
Akun: 113
Saldo
Debit Kredit
Rp3,250,000
Rp3,650,000

No.
Akun: 114
Saldo
Debit Kredit
Rp3,800,000

No.
Akun: 121
Saldo
Debit Kredit
Rp6,250,000
Rp7,650,000

No.
Akun: 122
Saldo
Debit Kredit
Rp20,750,000

No.
Akun: 211
Saldo
Debit Kredit
Rp700,000
 Rp6,700,000

No.
Akun: 311
Saldo
Debit Kredit
Rp38,750,000

No.
Akun: 312
Saldo
Debit Kredit
Rp350,000

No.
Akun: 411
Saldo
Debit Kredit
Rp1,500,000
Rp3,425,000
Rp5,425,000
Rp9,025,000
Rp13,025,000

No.
Akun: 412
Saldo
Debit Kredit
Rp5,500,000
 No.
Akun: 511
Saldo
Debit Kredit
Rp2,200,000

No.
Akun: 512
Saldo
Debit Kredit
Rp300,000

No.
Akun: 513
Saldo
Debit Kredit
Rp450,000

No.
Akun: 514
Saldo
Debit Kredit
 Rp225,000

No.
Akun: 515
Saldo
Debit Kredit
Rp500,000
 Bengkel Motor Tn. Hadi
Neraca Saldo
31 Juli 2020
No. Akun Nama Akun Debit Kredit
101 Cash Rp21,600,000
112 Accounts Receiveable Rp2,500,000
113 Equipment Rp3,650,000
114 Prepaid rent Rp3,800,000
121 Supplies Rp7,650,000
122 vehicle Rp20,750,000
211 Utang usaha Rp6,700,000
311 Capital Rp38,750,000
312 Drawings Rp350,000
411 Fees Earned Rp13,025,000
412 Fees Rent Rp5,500,000
511 Salaries Expense Rp2,200,000
512 Electricity and telephone expense Rp300,000
513 Admission and general expense Rp450,000
514 Misscellaneous expense Rp225,000
515 Commision expense Rp500,000

Total Rp63,975,000 Rp63,975,000