PD IWAN JAYA

NERACA SALDO AWAL

PERIODE MARET 2008

NO AKTIVA SALDO NO PASIVA SALDO

Kas 750,000 Hutang Dagang 400,000
Perlengkapan 350,000 Modal 4,200,000
Peralatan 3,500,000

JUMLAH 4,600,000 JUMLAH 4,600,000

JURNAL KHUSUS
PD IWAN JAYA
JURNAL PEMBELIAN
PERIODE MARET 2008
DEBET KREDIT
TGL KET
PEMBELIAN HUTANG DAGANG
2-Mar PT Umar 500,000 500,000
20-Mar PT Muhib 750,000 750,000

JUMLAH 1,250,000 1,250,000

PD IWAN JAYA
JURNAL PEMBELIAN
PERIODE MARET 2008
DEBET KREDIT
TGL KET
PIUTANG DAGANG PENJUALAN
15-Mar Toko Iskandar 300,000 300,000

JUMLAH 300,000 300,000

 PD IWAN JAYA
JURNAL PENGELUARAN KAS
PERIODE MARET 2008

DEBET KREDIT
TGL KET POTONGAN
KAS PENJUALAN
PENJUALAN
23-Mar Toko Iskandar 294,000 6,000
25-Mar Penjualan Tunai 150,000 150,000

JUMLAH 444,000 6,000 150,000

PD IWAN JAYA
JURNAL PENGELUARAN KAS
PERIODE MARET 2008

DEBET
TGL KET SERBA - SERBI
PENJUALAN HUTANG DAGANG
KET
10-Mar PT Umar 450,000
12-Mar Toko Mirna Perlengkapan
16-Mar Biaya Iklan Biaya Iklan
18-Mar Biaya Sewa Biaya Sewa

JUMLAH 450,000
YA
RAN KAS
2008

KREDIT
PIUTANG SERBA - SERBI
DAGANG KET JUMLAH
300,000

300,000

YA
RAN KAS
2008

KREDIT
SERBA - SERBI
KAS POTONGAN PEMBELIAN
JUMLAH
436,500 13,500
100,000 100,000
90,000 90,000
300,000 300,000

490,000 926,500 13,500

 PD IWAN JAYA
JURNAL UMUM
PERIODE MARET 2008

TGL PERKIRAAN DEBET KREDIT

4-Mar Hutang Dagang 50,000
Retur Pembelian 50,000

JUMLAH 50,000 50,000

 KAS

TGL KET REF DEBET KREDIT

1-Mar SALDO AWAL

31-Mar POSTING 444,000
31-Mar POSTING 926,500

PIUTANG DAGANG

TGL KET REF DEBET KREDIT

23-Mar POSTING 300,000

PERLENGKAPAN

TGL KET REF DEBET KREDIT

1-Mar SALDO AWAL 350,000

12-Mar POSTING 100,000

PERALATAN

TGL KET REF DEBET KREDIT

1-Mar SALDO AWAL 3,500,000

HUTANG DAGANG

TGL KET REF DEBET KREDIT

 1-Mar SALDO AWAL 400,000
31-Mar POSTING 500,000
31-Mar POSTING 750,000
31-Mar POSTING 450,000
31-Mar POSTING 50,000

MODAL

TGL KET REF DEBET KREDIT

1-Mar SALDO AWAL 4,200,000

PENJUALAN

TGL KET REF DEBET KREDIT

15-Mar POSTING 300,000

25-Mar POSTING 150,000

POTONGAN PENJUALAN

TGL KET REF DEBET KREDIT

23-Mar POSTING 6,000

PEMBELIAN

TGL KET REF DEBET KREDIT

31-Mar POSTING 1,250,000

POTONGAN PEMBELIAN

TGL KET REF DEBET KREDIT

10-Mar POSTING 13,500

 PD IWAN JAYA
BUKU BESAR
PERIODE MARET 2008
RETUR PEMBELIAN
SALDO
TGL KET REF
DEBET KREDIT
750,000 31-Mar POSTING
1,194,000
267,500

Biaya Iklan

TGL KET REF

SALDO
DEBET KREDIT 16-Mar POSTING
300,000

Biaya Sewa
SALDO
TGL KET REF
DEBET KREDIT
350,000 18-Mar POSTING
450,000

SALDO
DEBET KREDIT
3,500,000
3,500,000

SALDO
DEBET KREDIT
 400,000
900,000
1,650,000
1,200,000
1,150,000

SALDO
DEBET KREDIT
4,200,000

SALDO
DEBET KREDIT
300,000
450,000

SALDO
DEBET KREDIT
6,000

SALDO
DEBET KREDIT
1,250,000
 SALDO
DEBET KREDIT
13,500
 SALDO
DEBET KREDIT
DEBET KREDIT
50,000 50,000

SALDO
DEBET KREDIT
DEBET KREDIT
90,000 90,000

SALDO
DEBET KREDIT
DEBET KREDIT
300,000 300,000
 PD IWAN JAYA
NERACA SALDO
PERIODE MARET 2008

TGL KET DEBET KREDIT

31-Mar KAS 267,500
31-Mar PIUTANG DAGANG
31-Mar PERLENGKAPAN 450,000
31-Mar PERALATAN 3,500,000
31-Mar HUTANG DAGANG 1,150,000
31-Mar MODAL 4,200,000
31-Mar PENJUALAN 450,000
31-Mar POTONGAN PENJUALAN 6,000
31-Mar RETUR PENJUALAN
31-Mar PEMBELIAN 1,250,000
31-Mar POTONGAN PEMBELIAN 13,500
31-Mar RETUR PEMBELIAN 50,000
31-Mar BIAYA IKLAN 90,000
31-Mar BIAYA SEWA 300,000

JUMLAH 5,863,500 5,863,500