-Rp200,000
-Rp800,000
Rp2,500,000
-Rp225,000
-Rp45,000
-Rp250,000
Rp5,980,000
Rp8,480,000
JURNAL
PERUSAHAAN JASA PENGGILING PADI
Tanggal
Keterangan Ref Debit
Bulan Tanggal
Kas Rp5,000,000
1
Modal
Kas Rp3,000,000
2
Utang Bank
Beban sewa ruangan Rp200,000
3
Kas
Peralatan penggiling Rp4,000,000
4
Kas
Beban perlengkapan penggiling Rp800,000
5
kas
Mei-Juli
Kas Rp2,500,000
6
Pendapatan Jasa
Beban Gaji Karyawan Rp225,000
7
Kas
Beban Angsuran bank Rp500,000
kas
8
Beban Bunga Bank Rp45,000
kas
Prive Rp250,000
9
kas
Jumlah Rp16,520,000
I
Halaman : 1
Kredit
Rp5,000,000
Rp3,000,000
Rp200,000
Rp4,000,000
Rp800,000
Rp2,500,000
Rp225,000
Rp500,000
Rp45,000
Rp250,000
Rp16,520,000
KAS
MODAL
UTANG
SEWA
PERALATAN
PERLENGKAPAN
GAJI KARYAWAN
BUNGA BANK
No Akun: 301
Kredit Saldo
0
Rp5,000,000 Rp5,000,000
Rp4,750,000
No Akun: 201
Kredit Saldo
0
Rp3,000,000 Rp3,000,000
Rp2,500,000
No Akun: 501
Kredit Saldo
0
Rp200,000
No Akun: 102
Kredit Saldo
0
Rp4,000,000
No Akun: 103
Kredit Saldo
0
Rp800,000
No Akun: 401
Kredit Saldo
0
Rp2,500,000 Rp2,500,000
No Akun: 502
Kredit Saldo
0
Rp225,000
No Akun: 503
Kredit Saldo
0
Rp45,000
Perusahaan Jasa Penggiling Padi
NERACA SALDO
MEI-JULI 2021
Laba
MODA
Neraca Lajur
Mei-Juli 2021
(DALAM JUTAAN Rupiah)
Rp200,000
Rp225,000
Rp45,000
Rp200,000 Rp200,000
Rp200,000
Rp200,000 Rp200,000
Rp200,000
Rp1,000,000 Rp1,000,000
Rp1,000,000
Rp250,000 Rp250,000
Rp250,000
Rp15,000,000 Rp15,000,000
Rp15,000,000
Rp16,650,000 Rp16,650,000 Rp26,400,000
Laba operasi
MODAL AKHIR
Neraca Lajur
Mei-Juli 2021
M JUTAAN Rupiah)
Rp2,500,000
Rp4,750,000
Rp2,500,000 Rp2,500,000
Rp200,000
Rp225,000
Rp45,000
Rp200,000
Rp200,000
Rp200,000
Rp200,000
Rp1,000,000
Rp1,000,000
Rp250,000
Rp250,000
Rp15,000,000 Rp15,000,000
Rp26,400,000 Rp2,120,000 Rp17,500,000
Rp15,380,000
Rp17,500,000 Rp17,500,000
Laporan Perubahan Modal Neraca
Debit Kredit Debit Kredit
Rp4,480,000
Rp4,000,000
Rp800,000
Rp2,500,000
Rp4,750,000
Rp200,000
Rp200,000
Rp1,000,000
Rp250,000
Rp15,000,000
Rp20,130,000 Rp20,130,000
Rp24,280,000 Rp24,280,000
Laporan Keuangan
Perusahaan Jasa Penggiling Padi
Laporan Laba-Rugi
Mei-Juli 2021
Pendapatan Rp2,500,000
Pendapatan Jasa belum diterima Rp15,000,000
Biaya-Biaya
Biaya sewa Rp200,000
Biaya gaji karyawan Rp225,000
Biaya bunga bank Rp45,000
Biaya-biaya setelah penyesuaian
Biaya Penyusutan Peralatan Rp200,000
Biaya Gaji Karyawan Rp200,000
Biaya sewa ruang Rp1,000,000
Biaya Bunga bank Rp250,000
Total Biaya Rp2,120,000
Laba Operasi Rp15,380,000
Modal Rp4,750,000
Ditambah :
Laba Operasi Rp15,380,000
Modal Akhir Rp20,130,000
Aktiva
Kas Rp4,480,000
Peralatan Rp4,000,000
Perlengkapan penggiling Rp800,000
Akumulasi Penyusutan Peralatan -Rp200,000
Piutang Pendapatan jasa Rp15,000,000
Total Aktiva Rp24,080,000
Passiva
Utang Rp2,500,000
Utang Gaji Karyawan Rp200,000
utang sewa ruang Rp1,000,000
Modal Akhir Rp20,130,000
Utang bunga bank Rp250,000
Total Passiva Rp24,080,000