NAMA SISWA: MUHAMMAD FADHIL ISKANDAR

KELAS/NOMOR ABSEN:XII IPS 2/25

LAUNDRY BERSIH KILAT

NERACA SALDO
PERIODE DESEMBER 2019

KODE AKUN DEBET

101 KAS Rp 3,825,000
102 PIUTANG Rp 2,500,000
104 PERLENGKAPAN Rp 450,000
121 PERALATAN Rp 2,500,000
122 MESIN CUCI Rp 5,000,000
201 UTANG USAHA
301 MODAL
302 PRIVE Rp 350,000
401 PENDAPATAN USAHA
401 BEBAN GAJI Rp 1,800,000
503 BEBAN SEWA Rp 6,000,000
505 BEBAN SERBA SERBI Rp 150,000
506 BEBAN LAT Rp 525,000

JUMLAH Rp 23,100,000
 KREDIT

Rp 4,500,000
Rp 11,500,000

Rp 7,100,000

Rp 23,100,000
NAMA SISWA:MUHAMMAD FADHIL ISKANDAR
KELAS/NOMOR ABSEN:XII IPS 2/25

LAUNDRY BERSIH KILAT

JURNAL PENYESUAIAN

TANGGAL KETERANGAN REF DEBET

31-Dec SEWA DIBAYAR DIMUKA 103 Rp5,750,000
BEBAN SEWA 503

B.PERLENGKAPAN 502 Rp300,000

PERLENGKAPAN 104

PIUTANG USAHA 201 Rp1,000,000

PENDAPATAN USAHA 401

B.PENYUSUTAN PERL. 504 Rp20,000

AKUMULASI PENYUSUTAN PERL. 121.1

BEBAN GAJI 501 Rp300,000

UTANG GAJI 203

KERUGIAN PIUTANG 507 Rp200,000

CADANGAN KERUGIAN PITUTANG 102.1

IKLAN DIBYAR DIMUKA 105 Rp2,400,000

KAS 101
BEBAN IKLAN 508 Rp400,000
IKLAN DIBAYAR DIMUKA 105

Rp10,370,000
KREDIT

Rp5,750,000

Rp300,000

Rp1,000,000

Rp20,000

Rp300,000

Rp200,000

Rp2,400,000

Rp400,000

Rp10,370,000
 LAUNDRY BER
KERTAS K

KODE NERACA SALDO AJP

NAMA AKUN
AKUN DEBET KREDIT DEBET
101 KAS Rp3,825,000
102 PIUTANG Rp2,500,000 Rp1,000,000
104 PERLENGKAPAN Rp450,000
121 PERALATAN Rp2,500,000
122 MESIN CUCI Rp5,000,000
201 UTANG USAHA Rp4,500,000
301 MODAL Rp11,500,000
302 PRIVE Rp350,000
401 PENDAPATAN USAHA Rp7,100,000
401 BEBAN GAJI Rp1,800,000 Rp300,000
503 BEBAN SEWA Rp6,000,000
505 BEBAN SERBA SERBI Rp150,000
506 BEBAN LAT Rp525,000

Rp23,100,000 Rp23,100,000
103 SEWA DIBAYAR DIMUKA Rp5,750,000
502 BEBAN PERLENGKAPAN Rp300,000
504 BEBAN PENY.PERALATAN Rp20,000
121.1 AKUMULASI PENY.PERL.
203 UTANG GAJI
507 KERUGIAN PIUTANG Rp200,000
102.1 CADANGAN KERUGIAN PITUTANG
508 BEBAN IKLAN Rp400,000
105 IKLAN DIBAYAR DIMUKA Rp2,400,000

Rp7,970,000
 LAUNDRY BERSIH KILAT
KERTAS KERJA

AJP NSD RUGI LABA

KREDIT DEBET KREDIT DEBET KREDIT
Rp2,400,000 Rp1,425,000
Rp3,500,000
Rp300,000 Rp150,000
Rp2,500,000
Rp5,000,000
Rp4,500,000
Rp11,500,000
Rp350,000
Rp1,000,000 Rp8,100,000 Rp8,100,000
Rp2,100,000 Rp2,100,000
Rp5,750,000 Rp250,000 Rp250,000
Rp150,000 Rp150,000
Rp525,000 Rp525,000

Rp5,750,000
Rp300,000 Rp300,000
Rp20,000 Rp20,000
Rp20,000 Rp20,000
Rp300,000 Rp300,000
Rp200,000 Rp200,000
Rp200,000 Rp200,000
Rp400,000 Rp400,000
Rp400,000 Rp2,000,000

Rp10,370,000 Rp24,620,000 Rp24,620,000 Rp3,945,000 Rp8,100,000

Rp4,155,000
Rp8,100,000 Rp8,100,000
 NERACA
DEBET KREDIT
Rp1,425,000
Rp3,500,000
Rp150,000
Rp2,500,000
Rp5,000,000
Rp4,500,000
Rp11,500,000
Rp350,000

Rp5,750,000

Rp20,000
Rp300,000

Rp200,000

Rp2,000,000

Rp20,675,000 Rp16,520,000
Rp4,155,000
Rp20,675,000 Rp20,675,000