PT.

 RED DOT ADVERTISING
JURNAL UMUM
Per 31 Oktober 2012

Tanggal Keterangan Ref Debet Kredit

2012  02 Kas 111 Rp            17,000,000
Oct 02 Pendapatan Jasa 411 Rp            17,000,000
04 Perlengkapan kantor 121 Rp              9,000,000
04 Kas 111 Rp              9,000,000
06 Peralatan kantor 122 Rp            14,000,000
06 Utang usaha 211 Rp            14,000,000
09 Prive 311 Rp              7,500,000
09 Kas 111 Rp              7,500,000
11 Kas 111 Rp            14,000,000
11 Pendapatan Jasa 411 Rp            14,000,000
16 Beban listrik & telepon 511 Rp            12,200,000
16 Kas 111 Rp            12,200,000
TOTAL Rp            73,700,000 Rp            73,700,000
 PT. RED DOT ADVERTISING
BUKU BESAR
Per 31 Oktober 2020

Nama Akun   : Kas No. Akun    :    Rp                      111

Tgl Keterangan Ref Debit Kredit Rp                       ‐
02 October Penjualan jasa Rp             17,000,000 Rp                           ‐ Rp             17,000,000
04 October Beli perlengkapan kantor Rp                           ‐ Rp               9,000,000 Rp               8,000,000
09 October Prive pemilik Rp                           ‐ Rp               7,500,000 Rp                  500,000
11 October Penjualan jasa Rp             14,000,000 Rp                           ‐ Rp             14,500,000
16 October Bayar telepon & listrik Rp                           ‐ Rp             12,200,000 Rp               2,300,000
Saldo Rp               2,300,000

Nama Akun   : Perlengkapan No. Akun    :    Rp                      121

Tgl Keterangan Ref Debit Kredit Rp                       ‐
04 October Beli perlengkapan kantor Rp               9,000,000 Rp                           ‐ Rp               9,000,000
Saldo Rp               9,000,000

Nama Akun   : Peralatan No. Akun    :    Rp                      122

Tgl Keterangan Ref Debit Kredit Rp                       ‐
06 October Beli peralatan kantor Rp             14,000,000 Rp                           ‐ Rp             14,000,000
Saldo Rp             14,000,000

Nama Akun   : Utang Usaha No. Akun    :    Rp                      211

Tgl Keterangan Ref Debit Kredit Rp                       ‐
06 October Beli Peralatan kantor Rp                           ‐ Rp             14,000,000 Rp             14,000,000
Saldo Rp             14,000,000

Nama Akun   : Prive No. Akun    :    Rp                      311

Tgl Keterangan Ref Debit Kredit Rp                       ‐
09 October Prive pemilik Rp               7,500,000 Rp                           ‐ Rp              (7,500,000)
Saldo Rp              (7,500,000)

Nama Akun   : Pendapatan Jasa No. Akun    :    Rp                      411

Tgl Keterangan Ref Debit Kredit Rp                       ‐
02 October Penjualan jasa Rp                           ‐ Rp             17,000,000 Rp             17,000,000
11 October Penjualan jasa Rp                           ‐ Rp             14,000,000 Rp             31,000,000
Saldo Rp             31,000,000
 Neraca Saldo Ayat Jurnal Penyesuaian Neraca saldo disesuaikan Laporan Laba Rugi Neraca
 Balance   Balance   Balance   Balance   Balance 
Akun Nama Akun Debit Kredit Debit2 Kredit2 Debit3 Kredit3 Debit4 Kredit4 Debit5 Kredit5
111 Kas Rp             2,300,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp             2,300,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp             2,300,000Rp                         ‐
121 Perlengkapan Rp             9,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp             9,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp             9,000,000Rp                         ‐
122 Peralatan Rp           14,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp           14,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp           14,000,000 Rp                         ‐
211 Utang Usaha Rp                         ‐ Rp           14,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp           14,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐
Rp           14,000,000
311 Prive Rp                         ‐ Rp            (7,500,000) Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp            (7,500,000) Rp                         ‐ Rp                         ‐ Rp                         ‐
Rp            (7,500,000)
411 Pendapatan Jasa Rp                         ‐ Rp           31,000,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp           31,000,000 Rp                         ‐ Rp           31,000,000 Rp                         ‐
Rp                         ‐
511 Beban Listrik & Telepon Rp           12,200,000 Rp                         ‐ Rp                         ‐ Rp                         ‐ Rp           12,200,000 Rp                         ‐ Rp           12,200,000 Rp                         ‐ Rp                         ‐
Rp                         ‐
Rp          37,500,000 Rp          37,500,000 Rp                         ‐ Rp                         ‐ Rp          37,500,000 Rp          37,500,000 Rp          12,200,000 Rp          31,000,000 Rp          25,300,000 Rp             6,500,000
Rp           18,800,000 Rp           18,800,000
Rp           31,000,000 Rp           31,000,000 Rp           25,300,000 Rp           25,300,000