Jurnal

Tgl No. Perkiraan/Akun Kode Debet

bukti Perk
1 BKM01 Kas 101 1,600,000
Modal Saham
2 BKK01 Perlengkapan 103 25,000
Kas 101
3 BKK02 Sewa dibayar dimuka 104 360,000
Kas 101
4 BKM02 Kas 101 50,000
Kredit bank 202
5 LPB01 Peralatan 111 170,000
Utang Usaha 201
6 FP01 Piutang Usaha 102 50,000
Pendapatan Jasa 401
7 BKK03 Perlengkapan 103 5,000
Kas 101
8 LPB02 Perlengkapan 103 45,000
Utang Usaha 201
9 FPB02 Piutang Usaha 102 100,000
Pendapatan Jasa 401
10 LPB03 Perlengkapan 103 15,000
Utang Usaha 201
11 BKK04 Utang Usaha 201 5,000
Kas 101
12 BKK05 Beban transportasi 503 1,200
Kas 101
13 BKK06 Beban Komisi 502 4,500
Kas 101
14 FP03 Piutang Usaha 102 50,000
Pendapatan Jasa 401
15 BKK07 Utang Usaha 201 45,000
Kas 101
16 BKK08 Prive 303 1,500
Kas 101
17 LPB04 Peralatan kantor 111 150,000
Utang Usaha 201
18 FPB04 Piutang Usaha 102 65,000
Pendapatan Jasa 401
19 BKK09 Beban Gaji 501 3,000
Kas 101
20 BM01 Utang Usaha 201 50,000
Peralatan kantor 111
21 BKM03 Kas 101 75,000
Piutang Usaha 102
22 BKK09 Utang Usaha 201 15,000
Kas 101
23 FP05 Piutang Usaha 102 70,000
 Pendapatan Jasa 401
24 BM02 Prive 303 5,000
Perlengkapan kanto 111
31 Perlengkapan
Modal Saham
31 Peralatan

31 Beban gaji
Kas
31

31

31

PERUSAHAAN ABADI
LAPORAN POSISI KUANGAN
DESEMBER 2020
TGL ASET
Kas Perlengkapan Peralatan Sewa dibayar dimuka
1 1,600,000
2 -25,000 25,000
3 -360,000 360,000
4 50,000
5 170,000
6
7 -5,000 5,000
8 45,000
9
10 15,000
11 -5,000
12 -1,200
13 -4,500
14
15 -45,000
16 -1,500
17 150,000
18
19 -3,000
20 -50,000
21 75,000
22 -15,000
23
24 -5,000
31 -65,000
 -30,000
-2,000
-2,500
-4,000
JML 1,253,300 20,000 268,000 330,000
2,281,300
Kredit

1,600,000

25,000

360,000

50,000

170,000

50,000

5,000

45,000

100,000

15,000

5,000

1,200

4,500

50,000

45,000

1,500

150,000

65,000

3,000

50,000

75,000

15,000
 70,000

5,000

PERUSAHAAN ABADI
LAPORAN POSISI KUANGAN
DESEMBER 2020
LIABILITAS EKUITAS
Piutang Utang Usaha Tambahan Investasi Beban Prive
1,600,000

50,000
170,000
50,000 50,000

45,000
100,000 100,000
15,000
-5,000
1,200
4,500
50,000 50,000
-45,000
1,500
150,000
65,000 65,000
3,000
50,000
75,000
-15,000
70,000 70,000
5,000
-65,000
 -30,000

-2,500
-4000
410,000 415,000 1,905,000 2,200 6,500
2,311,300