Perusahaan Jasa Wardana

Neraca Saldo
31 Desember 2010
1 Nama Akun D K
2 Kas 491,500,000
3 Piutang Wesel 250,000,000
4 Persediaan Perlengkapan 28,000,000
5 Tanah 300,000,000
6 Pendapatan Jasa Diterima di muka 120,000,000
7 Utang Wesel 600,000,000
8 Modal, Tuan Wisnu Wardana 250,000,000
9 Prive, Tuan Wisnu Wardana 400,000,000
10 Pendapatan Jasa 1,760,000,000
11 Pendapatan Bunga 17,000,000
12 Pendapatan Sewa 82,500,000
13 Beban Gaji 1,290,000,000
14 Beban asuransi 33,000,000
15 Beban Bunga 57,000,000
16 2,849,500,000 2,829,500,000
17 Selisih 20,000,000

Perusahaan Jasa Wardana

Jurnal Penyesuaian
31 Desember 2010
1 Nama Akun D K
2 Beban Gaji 50,000,000
3 Utang Gaji 50,000,000
4 Piutang Sewa 4,500,000
5 Pendapatan Sewa 4,500,000
6 Beban Perlengkapan 23,500,000
7 Perlengkapan 23,500,000
8 Beban asuransi 3,000,000
9 Utang Asuransi 3,000,000
10 Beban Bunga 2,500,000
11 Utang Bunga 2,500,000
12 Piutang PendapatanJasa Diterima dimuka 42,000,000
13 Pendapatan jasa diterima dimuka 42,000,000
14 Piutang usaha 55,000,000
15 Pendapatan Jasa 55,000,000
16 TOTAL 180,500,000 180,500,000

Neraca Saldo
Nama Akun
1 Debet Kredit
 2 Kas 491,500,000
3 Piutang Wesel 250,000,000
4 Persediaan Perlengkapan 28,000,000
5 Tanah 300,000,000
6 Pendapatan Jasa Diterima di muka 120,000,000
7 Utang Wesel 600,000,000
8 Modal, Tuan Wisnu Wardana 250,000,000
9 Prive, Tuan Wisnu Wardana 400,000,000
10 Pendapatan Jasa 1,760,000,000
11 Pendapatan Bunga 17,000,000
12 Pendapatan Sewa 82,500,000
13 Beban Gaji 1,290,000,000
14 Beban asuransi 33,000,000
15 Beban Bunga 57,000,000
16 2,849,500,000 2,829,500,000
17 Utang Gaji
18 Piutang Sewa
19 Beban Perlengkapan
20 Utang Asuransi
21 Utang Bunga
22 Piutang PendapatanJasa Diterima dimuka
23 Piutang Usaha
24
25
26

Perusahaan Jasa Wardana

Jurnal Penutup
31 Desember 2010
1 Tanggal NAMA AKUN D K
2 31-Dec Pendapatan Jasa 1,815,000,000
3 Pendapatan Bunga 17,000,000
4 Pendapatan Sewa 87,000,000
5 Rugi-Laba 1,919,000,000
6 31-Dec Rugi-Laba 1,459,000,000
7 Beban Gaji 1,340,000,000
8 Beban asuransi 36,000,000
9 Beban Bunga 59,500,000
10 Beban Perlengkapan 23,500,000
11 31-Dec Rugi-Laba 460,000,000
12 Modal , Tuan Wisnu Wardana 460,000,000
13 31-Dec Modal , Tuan Wisnu Wardana 400,000,000
14 Prive , Tuan Wisnu Wardana 400,000,000
15 TOTAL 4,238,000,000 4,238,000,000
 Perusahaan Jasa Wardana
Jurnal Pembalik
31 Desember 2010
1 Nama Akun D K
2 Utang Gaji 50,000,000
3 Beban Gaji 50,000,000
4 Pendapatan Sewa 4,500,000
5 Piutang Sewa 4,500,000
6 Utang Asuransi 3,000,000
7 Beban Asuransi 3,000,000
8 Utang bunga 2,500,000
9 Beban Bunga 2,500,000
10 Pendapatan jasa diterima dimuka 42,000,000
11 Piutang PendapatanJasa Diterima dimuka 42,000,000
12 Pendapatan Jasa 55,000,000
13 Piutang Usaha 55,000,000
14 TOTAL 157,000,000 157,000,000

Perusahaan Jasa Wardana

Jurnal Umum
31 Januari 2011
1 Tanggal Nama Akun D K
2 4-Jan Utang Gaji 50,000,000
3 Kas 50,000,000
4 (Pembayaran Utang gaji )
5 10-Jan Kas 4,500,000
6 Pendapatan Sewa 4,500,000
7 (Penerimaan Pendapatan Sewa)
8 12-Jan Utang asuransi 3,000,000
9 Kas 3,000,000
10 (Pembayaran Utang asuransi)
11 15-Jan Utang Wesel 18,000,000
12 Kas 18,000,000
13 (Pembayaran Utang Wesel)
14 23-Jan Kas 55,000,000
15 Pendapatan Jasa 55,000,000
16 (Penerimaan Pendapatan Jasa)
17 Total 130,500,000 130,500,000
 Perusahaan Jasa Wardana
Neraca Lajur
31 Desember 2010
Penyesuaian Neraca Saldo setelah Penyesuaian Laporan Laba Rugi
Debet Kredit Debet Kredit Debet
 491,500,000
250,000,000
23,500,000 4,500,000
300,000,000
42,000,000 162,000,000
600,000,000
250,000,000
400,000,000
55,000,000 1,815,000,000
17,000,000
4,500,000 87,000,000
50,000,000 1,340,000,000 1,340,000,000
3,000,000 36,000,000 36,000,000
2,500,000 59,500,000 59,500,000

50,000,000 50,000,000
4,500,000 4,500,000
23,500,000 23,500,000 23,500,000
3,000,000 3,000,000
2,500,000 2,500,000
42,000,000 42,000,000
55,000,000 55,000,000
180,500,000 180,500,000 3,006,500,000 2,986,500,000 1,459,000,000
selisih 20,000,000 460,000,000
1,919,000,000
Laporan Laba Rugi Neraca
Kredit Debet Kredit
 491,500,000
250,000,000
4,500,000
300,000,000
162,000,000
600,000,000
250,000,000
400,000,000
1,815,000,000
17,000,000
87,000,000

50,000,000
4,500,000

3,000,000
2,500,000
42,000,000
55,000,000
1,919,000,000 1,547,500,000 1,067,500,000
480,000,000
1,919,000,000 1,547,500,000 1,547,500,000