Nama : Stefanus Kevin Yudha Praditya

Prodi : D3 Akuntansi

Kasus: II-6
Tuan Muhidin mendirikan sebuah perusahaan yang bergerak dibidang
penyewaan film video “MUHIDIN VIDEO RENTAL” pada tanggal 1 Juli 20X1.
Selama bulan pertama, Juli 20X1 usaha MUHIDIN VIDEO RENTAL ini
perkembangannya cukup baik. Saldo Buku Besar yang ditunjukkan untuk setiap
perkiraan/rekening pada tanggal 31 Juli 20X1 sebagai berikut :

No. Saldo No. Saldo

Nama Akun Nama Akun
Akun (Rp) Akun (Rp)
1101 Kas 785.000 3101 Modal Tn. Muhidin 6.290.000
1102 Piutang Dagang -- 3102 Prive Tn.Muhidin ---
1103 Perlengkapan Kantor 215.000 4101 Hasil Sewa Film ---
1104 Sewa Toko Yang Dibayar 5101 Beban Iklan ---
Dimuka 1.375.000 5102 Beban Asuransi ---
1105 Asuransi Yang Dibayar 5103 Beban Peny. Peralatan Toko ---
Dimuka 528.000 5104 Beban SewaToko ---
1201 Peralatan Toko 4.800.000 5105 Beban Upah ---
1202 Aku. Peny. Peralatan Toko 100.000 5106 Beban Listrik, Telp. dll ---
2101 Utang Dagang 438.000 5107 Beban Perlengkapan ---
2102 Utang Wesel 875.000 5108 Beban Adm. dan Umum ---
2103 Utang Bank – 5109 Beban Gaji ---

Pada bulan berikutnya telah terjadi beberapa transaksi sebagai berikut :

Agst 1 : Muhidin mengambil uang untuk keperluan pribadi Rp.150.000,-
s
4 : Dibayar iklan untuk bulan ini sebesar Rp.60.000,-
6 : Diterima hasil penyewaan film perkas Rp.347.500,-
14 : Diterima hasil penyewaan film Rp.428.000,-secara kredit.
15 : Dibayar upah karyawan Rp.78.000,-
16 : Utang dagang yang dilunasi perusahaan Rp.238.000,-
21 : Diterima hasil penyewaan film Rp.614.000,-perkas.
21 : Dibeli lagi perlengkapan kantor secara tunai Rp.178.000,-
25 : Dibayar listrik dan telepon untuk Bulan Agustus Rp.58.000,-
27 : Diterima hasil penyewaan film Rp.397.500,-secara tunai.
31 : Perlengkapan yang terpakai sebesar Rp.186.500,-
31 : Dibayar gaji karyawan sebesar Rp.5.000,-
31 : Dibayar beban administrasi dan umum Rp.36.000,-. beban penyusutan
peralatan toko Rp.100.000,-
31 : Sewa toko yang sudah menjadi beban untuk bulan Agustus
Rp.125.000,-
31 : Asuransi yang belum daluarsa diperhitungkan sebesar Rp.480.000,-
Asuransi ini masih mempunyai manfaat untuk 10 bulan
Diminta:
1. Catatlah transaksi diatas kedalam jurnal umum.
2. Lakukan posting ke buku besarnya
3. Buat neraca saldo per 31 Agustus 20X1
(Check Figure: Total-9.352.000) (Aktiva-8.305.500;Kewjbn-1.075.000;Ekuitas-
7.230,5;NP-1.090,5)
Jawaban Kasus : II-6
1.)
MUHIDIN VIDIO RENTAL
GENERAL JOURNAL
AUGUST 20X1
Date Description P/R DEBIT CREDIT
20X1 31 Kas 7.075.000
JULY Modal Tn Muhidin 7.075.000
20X1 1 Prive 150.000
AGST Kas 150.000
4 Beban Iklan 60.000
Kas 60.000
6 Kas 347.500
Hasil sewa film 347.500
14 Hasil sewa film 428.000
Piutang Dagang 428.000
15 Beban Upah 78.000
Kas 78.000
16 Utang dagang 238.000
Kas 238.000
21 Kas 614.000
Hasil sewa film 614.000
21 Perlengkapan Kantor 178.000
Kas 178.000
25 Beban Listrik, Telepon 58.000
Kas 58.000
27 Kas 397.500
Hasil sewa film 397.500
31 Beban Perlengkapan 186.500
Kas 186.500
31 Beban Gaji 5.000
Kas 5.000
31 Beban Adm. Dan Umum 36.000
Kas 36.000
31 Beban peny. Peralatan toko 100.000
Kas 100.000
31 Beban sewa toko 125.000
Kas 125.000
31 Beban Asuransi 480.000
Kas 480.000
TOTAL 10.556.500 10.556.500
2.)
MUHIDIN VIDIO RENTAL
BUKU BESAR
AUGUST 20X1
Account Name : Kas Account No. : 1101
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Kas √ 785.000 785.000
July 31 Modal √ 6.290.000 7.075.000
20X1 1 Prive √ 150.000 6.925.000
Agst 4 Beban Iklan √ 60.000 6.865.000
6 Hasil sewa √ 347.500 7.212.500
film
15 Beban Upah √ 78.000 7.134.500
16 Utang √ 238.000 6.896.500
dagang
21 Hasil sewa √ 614.000 7.510.500
film
21 Perlengkapan √ 178.000 7.332.500
Kantor
25 Beban listrik, √ 58.000 7.274.500
telepon
27 Hasil sewa √ 397.500 7.672.000
film
31 Beban √ 186.500 7.485.500
Perlengkapan
31 Beban Gaji √ 5.000 7.480.500
31 Beban Adm. √ 36.000 7.444.500
Dan Umum
31 Beban peny. √ 100.000 7.344.500
Peralatan
toko
31 Beban sewa √ 125.000 7.219.500
toko
31 Beban √ 480.000 6.739.000
asuransi

Account Name : Modal Tn.Muhidin Account No. : 3101

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Modal √ 7.075.000 7.075.000
July 7.075.000
Account Name : Prive Account No. : 3102
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 1 Prive √ 150.000 150.000
Agst 150.000

Account Name : Beban Iklan Account No. : 5101

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 4 Beban Iklan √ 60.000 60.000
Agst 60.000

Account Name : Hasil Sewa Film Account No. : 4101

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 6 Hasil sewa √ 347.500 347.500
film
Agst 14 Hasil sewa √ 428.000 -80.500
film
21 Hasil sewa √ 614.000 533.500
film
27 Hasil sewa √ 397.500 931.000
film
Account Name : Beban Upah Account No. : 5105
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 15 Beban upah √ 78.000 78.000
Agst 78.000

Account Name : Utang dagang Account No. : 2101

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 16 Utang √ 238.000 238.000
dagang
Agst √ 238.000
Account Name : Piutang dagang Account No. : 1102
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 14 Piutang √ 428.000 428.000
dagang
Agst 428.000

Account Name : Perlengkapan kantor Account No. : 1103

 BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 21 Perlengkapan √ 178.000 178.000
kantor
Agst 178.000

Account Name : Beban listrik,telepon Account No. : 5106

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 25 Beban listrik √ 58.000 58.000
Agst Dan telepon 58.000

Account Name : Beban perlengkapan Account No. : 5107

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Beban √ 186.500 186.500
perlengkapan
Agst 186.500
Account Name : Beban Gaji Account No. : 5109
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Beban Gaji √ 5.000 5.000
Agst 5.000
Account Name : Beban Adm. Dan umum Account No. : 5108
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Beban Adm. √ 36.000 36.000
Agst Dan umum 36.000
Account Name : Beban peny. peralatan toko Account No. : 5103
BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Beban peny. √ 100.000 100.000
Agst Peralatan 100.000
toko

Account Name : Beban sewa toko Account No. : 5104

BALANCE
Date ITEM P/R DEBIT CREDIT
DEBIT CREDIT
20X1 31 Beban sewa √ 125.000 125.000
Agst Toko 125.000

Account Name : Beban asuransi Account No. : 5102

Date ITEM P/R DEBIT CREDIT BALANCE
 DEBIT CREDIT
20X1 31 Beban √ 480.000 480.000
asuransi
Agst 480.000

MUHIDIN VIDIO RENTAL

TRIAL BALANCE
Agst. 20X1
Acc. No. Account Title Debit Credit
1101 Kas .………………………………………. 6.739.000 …………………..
3102 Prive………………… ……………………… 150.000 …………………..
5101 Beban Iklan………. ………….…………….. 60.000 …………………..
4101 Hasil sewa film……….…………................ ………………….. 931.000
5105 Beban upah………………..………….. 78.000 …………………..
2101 Utang dagang dibayar..……...………….. 238.000 …………………..
1102 Piutang dagang………………...…………… …………………. 428.000
1103 Perlengkapan kantor..………..…………… 178.000 ……………………
5106 Beban listrik,telepon…..……..…………. 58.000 ……………………
5107 Beban perlengkapan……………...…………. 186.500 …………………..
5109 Beban gaji…………. ..………….…………. 5.000 …………………..
5108 Beban Adm.dan umum……..……...……….. 36.000 …………………..
5103 Beban Peny. Peralatan toko……….……….. 100.000 …………………..
5104 Beban sewa toko…….. ……………..………. 125.000 …………………..
5102 Beban asuransi………………………..……. 480.000 ………………….
3101 Modal Tn.Muhidin…………. ………...…… …………………. 7.075.000

Total 8.433.500 8.434.000

Kasus: II-7
Pada tanggal 01 Januari 20X1, dr. Enuka, membuka praktek kedokteran di
POLIKLINIK UMUM dengan nama “ Harapan Hati “.
B
Alamat praktek di Jl. Maleber Barat Komplek Kehutanan No. 9, Telp. 022-
7275489, 7275490.Fax.022-7275491, Bandung Indonesia, kode pos 40615. dr.
Enuka mempunyai hubungan baik sebagai personal contact dengan dr. Ansori.
Periode akuntansi yang digunakan adalah tahun kalender 20X1.

Selama bulan Januari 20X1, dr. Enuka, mempunyai transaksi sebagai berikut :
Transaksi
No Tgl Uraian
 1 01 dr. Enuka, memulai praktek kedokteran dengan investasi uang tunai
sejumlah Rp.3.000.000,- dan inventaris kantor senilai Rp.2.400.000,-
2 02 Dibeli dengan kredit dari Apotik Kimia Farma sbb :
- Alat alat kedokteran Rp.150.000,-
- Inventaris kantor Rp.500.000,-
3 04 Dibayar dimuka sewa ruangan praktek untuk tiga bulan Rp.900.000,-
(untuk bulan Januari s.d. Maret 20X1).
4 05 Dikerjakan pengobatan pasien, dari pekerjaan tersebut diterima jasa
Rp.320.000,-
5 11 Dibayar Utang kepada Apotik Kimia Farma Rp.250.000,-
6 12 Dibayar beban premi asuransi alat - alat kedokteran Rp.160.000,- untuk
bulan Januari 20X1.
7 15 Dikerjakan pengobatan pasien karyawan PT. Virgo’s-Son, dengan
perhitungan Jasa untuk dokter Rp.700.000,-. Jasa tersebut akan dibayar
bulan depan.
8 20 dr. Enuka, mengambil uang dari perusahaan sebesar Rp.200.000,- untuk
hadiah ulang tahun suaminya.
9 23 Dikerjakan pengobatan pasien karyawan USB YPKP Bandung, dengan
perhitungan Jasa untuk dokter Rp.400.000,-. Jasa tersebut akan dibayar
bulan depan.
10 25 Diterima Rp.700.000,- dari PT.Virgo’s-Son, sebagai pembayaran tagihan.
11 31 Dibayar berbagai beban operasional Rp.70.000,-

Berdasarkan hasil inventarisasi data pada tanggal 31 Januari 20X1, sewa dibayar
dimuka untuk bulan ini telah jatuh tempo.
Diminta :
A. Laporan Keuangan :
I. Profit (Loss) Statement, Catat Laba (Rugi) Perusahaan : Rp.890.000,-
II. Balance Sheet : Catat Total Assets : Rp.6.490.000,-
Total Liabilities : Rp.400.000,-
Total Equity : Rp.6.090.000,-
I. Profit Loss Statement
“HARAPAN HATI”
No Perkiraan
Akun
Pendapatan jasa Rp 320.000
Beban sewa Rp 900.000
Beban premi asuransi alat- Rp 160.000
alat
Beban operasional Rp 70.000
Total Beban Rp 1.130.000
Rugi Laba bulan berjalan - Rp810.000
II. Balance Sheet

“HARAPAN HATI”
Balance Sheet
Januari 20X1
Aktiva Kewajiban
Aktiva Lancar Utang Usaha Rp 650.000
Kas Rp 5.400.000 Dibayar Utang Rp 250.000
Piutang Dagang Rp 1.100.000 JUMLAH KEWAJIBAN Rp 900.0000
JUMLAH AKTIVA LANCAR Rp 6.500.000
 Modal
Modal Harapan Hati Rp 5.400.000
Prive Rp 200.000
JUMLAH AKTIVA Rp 6.500.000 Rp 6.500.000

B. Chart of Account :
Mata
No. Nama Perkiraan Grup Level Tipe Kontrol
Uang
1 AKTIVA/ASSET Assets 1
11 AKTIVA LANCAR/CURRENT ASSETS Assets 2
1101 Kas/Cash Assets 3 Detail
1102 Piutang Usaha/Account Receivable Assets 3 Detail
1103 Sewa Dibayar Dimuka/Prepaid Rent Assets 3 Detail

12 AKTIVA TETAP/FIXED ASSETS Assets 2

1201 Alat Kedokteran/Medical Tools Assets 3 Detail
1202 Inventaris Kantor/Office Equipment Assets 3 Detail

2 KEWAJIBAN/LIABILITIES Liabilities 1
21 KEWAJIBAN LANCAR /CURRENT LIABILITIES Liabilities 2
2101 Utang Usaha/Account Payable Liabilities 3 Detail

3 EKUITAS PEMILIK/OWNER’S EQUITY Equity 1

31 MODAL DISETOR/PAID IN CAPITAL Equity 2
3101 Modal dr. Enuka/dr. Enuka Capital Equity 3 Detail
3102 Prive dr. Enuka./dr. Enuka Drawing Equity 3 Detail
3103 R/L Tahun Berjalan/P-L Current Year Equity 3 Detail

4 PENGHASILAN/REVENUE Revenue 1
41 PENGHASILAN USAHA/OPERATING REVENUE Revenue 2
4101 Penghasilan Jasa/Fees Earned Revenue 3 Detail
42 PENG. NON USAHA/NON OPERATING REV. Revenue 2
4109 Penghasilan Lain-lain/Other Revenue Revenue 3 Detail

5 BEBAN/EXPENSE Expense 1
51 BEBAN USAHA/OPERATING EXPENSE Expense 2
5101 Beban Premi Asuransi/Insurance Expense Expense 3 Detail
52 BEBAN NON USAHA/NON OPERATING EXP Expense 2
5209 Beban lain-lain/Other Expense Expense 3 Detail

Kasus II-8 (Journalizing and Posting Preparing aTtrial Balance)

After working for two decades as a computer systems analyst, Donald Yeates left the
Big Corporation to establish his own consulting business.

Yeates Computer Consulting began business in August 20X1 and had the following
transactions :

Aug 01 Donald Yeates transferred $10,300 from his personal savings account
to the Clifton National Bank in the name of the new business.
04 Bought a used computer for $75,000. Yeates paid 10 % in cash and the
rest was financed by a $67,500, 10% notes payable due to the Clifton
National Bank
05 Acquired office equipment ($4,750) and the office supplies ($518) on
account from Essex Supply Company.
 07 Paid rent for the month $350
10 Received cash of $14,716 for consulting service
11 Paid Essex Office Supply Company
12 Billed customers $17,313 for consulting services
15 Paid employees salaries $9,251
17 Bought $1,627 of office supplies from Garden State Office Supply
Company on account
19 Received $6,500 in payment from customers billed on the 12 th
24 Paid $1,563 to the Clifton National Bank, $1,000 to reduce the note
payable and $563 interest expense
31 Yeates withdrew $3,000 for personal use

Required :

1. Prepare general journal entries for the transaction listed above ?

2. Post the entries to the ledger accounts using account numbers for cross
reference. The following account will be required :

Account Account
Numbe
Name Number Name
r
1 ASSETS 3 OWNER’S EQUITY
11 CURRENT ASSETS 31 TOTAL EQUITY
1101 Cash 3101 Donald Yeates, Capital
1102 Account Receivable 3102 Donald Yeates, Withdrawals
1103 Office Supplies on Hand
4 REVENUE
12 FIXED ASSETS 41 TOTAL REVENUE
1201 Computer Equipment 4101 Consulting Fees Earned
1202 Office Equipment
5 EXPENSE
2 LIABILITIES 51 TOTAL EXPENSE
21 CURRENT LIABILITIES 5101 Salaries Expense
2101 Account Payable 5102 Rent Expense
2102 Notes Payable 5103 Interest Expense

3. Prepare a Trial Balance ?

(Check figure : Trial Balance total = $110,456.
 Yeates Computer Consulting
GENERAL JOURNAL
AUGUST 20X1
Date Description P/R DEBIT CREDIT
20X1 1 Cash $10,300
AGST Capital Stock $10,300
4 Computer Equipment $7,500
Cash $7,500
4 Computer Equipment $67.500
Notes Payable $67.500
5 Office Equipment $4,750
Account Payable $4,750
3 Office Supplies $518
Account Payable $518
7 Rent Expense $350
Cash $350
10 Cash $14,716
Revenue $14,716
11 Paid Account Payable $518
Cash $518
12 Revenue $17,313
Account Receivable $17,313
15 Salaries Expense $9,251
Cash $9,251
17 Office Supplies $1,627
Account Payable $1,627
19 Account Receivable $6,500
Revenue $6.500
24 Notes Payable $1,000
Cash $1.000
24 Interest Expense $563
Cash $563
31 Withdrawls $3.000
Cash $3.000
TOTAL $135,106 $135,106

Kasus II-9 (Journalizing and Posting Transactions; Preparing a Trial Balance

and Financial Statement.)

Presented below is the October 1, 20X1, balance sheet of Sally Levy Real Estate
Agency :
SALLY LEVY REAL ESTATE AGENCY
Balance Sheet
October 1, 20X1 (in $)
Assets Liabilities and Owner’s Equity
Assets : Liabilities :
 Cash 4,126 Notes Payable 0
Account Receivable 3,785 Account Payable 4,708
Prepaid Insurance 900 Total Liabilities 4,708
Office Supplies on Hand 736
Office equipment 5,350 Owner’s Equity
Automobile 9,675 Sally Levy, Capital 19,864
Total Assets 24,572 Total Liabilities and Owner’s Capital 24,572

During the October 20X1, the real estate agency completed the following
transaction:
Oct. 2 Sold a residence on the eastside and billed client for commissions
earned, $3,720.
4 Paid $681 to Atlas Supply for office supplies previously acquired on
account.
6 Paid $307 for advertising in the Doyletown Daily for the month of
October.
8 Bougth office supplies on account from the White Office Supply
Company, $417.
13 Collected $1,120 on account receivable.
14 Acquired office equipment, paying $350 cash to Allan Furniture
Company.
15 Paid Salaries, $731
18 Acquired an automobile for use the agency for $8,629. Paid $2,500
cash, financing the rest with a $6,129 note payable to Doyletown
Exchange Bank.
21 Sold a residence on the southside, receiving a $1,160 commission in
cash.
23 Paid $475 rent for the month.
24 Received $2,460 collections on account receivable.
29 Sally Levy withdrew $500 for her personal use
30 Paid salaries $772.

Required :
1. Enter the amounts from the October 1, 20X1, balance sheet into the
appropriate general ledger account using the following account numbers :
1101 Cash 1202 Automobile
1102 Account Receivable 2101 Notes Payable
1103 Prepaid Insurance 2102 Account Payable
1104 Office Supplies on Hand 3101 Sally Levy, Capital
1201 Office Equipment

2. Prepare general journal entries for October transactions.

3. Post the entries to the general ledger using page 18 as the general journal
page reference and the following additional account numbers :
3102 Sally Levy, Withdrawals
4101 Real Estate Commissions
5101 Salaries Expense
5102 Advertising Expense
5103 Rent Expense
4. Prepare a trial balance as of October 31, 20X1.
(Check figure: Total Trial balance = $35,317)
5. Prepare the financial statement (profit-loss statement, statement of owner’s
equity, balance sheet)
(Check figure : Net Income $.2595;Sally Levy,Capital $21.959;Total Assets
$32.532)