MAMA LAUNDRY

JURNAL PEMBELIAN
PERIODE DES 2020
Debit Kredit
TGL KETERANGAN Serba Serbi
Pembelian Utang Dagang
Ref Akun Jumlah
8-Dec PD. Cemerlang Supplies Rp 360,000.00 Rp 360,000.00
24-Dec PT. Elegant Equipment Rp 2,100,000.00 Rp 2,100,000.00
Rp 2,460,000.00 Rp 2,460,000.00

MAMA LAUNDRY
JURNAL PENDAPATAN
PERIODE DES 2020
Debit Kredit
Tanggal No faktur Keterangan Syarat Pembayaran Ref
Kas Piutang Penjualan
2-Dec FPJ 12-1 Tn. Karim 1/10, n/30 170,000 170,000
20-Dec NP 3-12 Outlet Babe 1/10, n/30 430,000 430,000
21-Dec NK 12-1 Salon Lucky 282,000 282,000
24-Dec FPJ 12-3 Outlet Diamond 1/10, n/31 480,000 480,000
25-Dec FPJ 12-4 Outlet Meridian 1/10, n/32 480,000 480,000
282,000 1,560,000
1,842,000 1,842,000

MAMA LAUNDRY
JURNAL PENERIMAAN KAS
PERIODE DES 2020
Debit Kredit
Tanggal Keterangan Ref
Kas Potongan Piutang Penjualan
3-Dec Tn. Simon 540,000 540,000
18-Dec PD. Bangkit 2,000,000 2,000,000
21-Dec Salon Lucky 282,000 282,000
2,540,000 282,000
 2,822,000 2,822,000

MAMA LAUNDRY
JURNAL PENGELUARAN KAS
PERIODE DES 2020
Debit Kredit
Tanggal Keterangan Ref
Utang Pembelian Akun lain Kas Potongan pembelian
4-Dec PT. Telkom 250,000 250,000
5-Dec Balai Iklan 200,000 200,000
6-Dec PT.PLN 375,000 375,000
7-Dec PDAM 150,000 150,000
12-Dec - 100,000 100,000
22-Dec PT. Bangkit 1,000,000 1,000,000
22-Dec PT. Elegant 1,000,000 1,000,000
23-Dec Outlet Meridian 26,000,000 26,000,000
28-Dec PD. Niaga 1,500,000 150,000 1,650,000
30-Dec Karyawan 3,500,000.00 3,500,000
29,500,000 4,725,000
34,225,000 34,225,000
MAMA LAUNDRY
JURNAL PENDAPATAN
PERIODE DES 2020
Debit Kredit
Tanggal No faktur Keterangan Syarat Pembayaran Ref
Kas Piutang Penjualan
2-Dec FPJ 12-1 Tn. Karim 1/10, n/30 170,000 170,000
20-Dec NP 3-12 Outlet Babe 1/10, n/30 430,000 430,000
21-Dec NK 12-1 Salon Lucky 282,000 282,000
24-Dec FPJ 12-3 Outlet Diamond 1/10, n/31 480,000 480,000
25-Dec FPJ 12-4 Outlet Meridian 1/10, n/32 480,000 480,000
282,000 1,560,000
1,842,000 1,842,000
MAMA LAUNDRY
JURNAL PENERIMAAN KAS
PERIODE DES 2020
Debit Kredit
Tanggal Keterangan Ref
Kas Potongan Piutang Penjualan
3-Dec Tn. Simon 540,000 540,000
18-Dec PD. Bangkit 2,000,000 2,000,000
21-Dec Salon Lucky 282,000 282,000
2,540,000 282,000
2,822,000 2,822,000
MAMA LAUNDRY
JURNAL PENGELUARAN KAS
PERIODE DES 2020
Debit Kredit
Tanggal Keterangan Ref
Utang Pembelian Akun lain Kas
4-Dec PT. Telkom 250,000 250,000
5-Dec Balai Iklan 200,000 200,000
6-Dec PT.PLN 375,000 375,000
7-Dec PDAM 150,000 150,000
12-Dec - 100,000 100,000
22-Dec PT. Bangkit 1,000,000 1,000,000
22-Dec PT. Elegant 1,000,000 1,000,000
23-Dec Outlet Meridian 26,000,000 26,000,000
28-Dec PD. Niaga 1,500,000 150,000 1,650,000
30-Dec Karyawan 3,500,000.00 3,500,000
29,500,000 4,725,000
34,225,000 34,225,000
 Kredit
Potongan pembelian

34,225,000
 MAMA LAUNDRY
BUKU BESAR
PERIODE DES 2020

NAMA AKUN : CASH 111 NAMA AKUN : REVENUE 411

TGL DEBIT KREDIT TGL DEBIT KREDIT
3-Dec Rp 540,000.00 2-Dec Rp 170,000.00
4-Dec Rp 250,000.00 20-Dec Rp 430,000.00
5-Dec Rp 200,000.00 21-Dec Rp 282,000.00
6-Dec Rp 375,000.00 24-Dec Rp 480,000.00
7-Dec Rp 150,000.00 25-Dec Rp 480,000.00
13-Dec Rp 100,000.00 Total Rp 1,842,000.00
18-Dec Rp 2,000,000.00 Saldo Rp 1,842,000.00
21-Dec Rp 282,000.00
22-Dec Rp 1,000,000.00 NAMA AKUN : UTILITIES EXP 511
22-Dec Rp 1,000,000.00 TGL DEBIT KREDIT
23-Dec Rp 26,000,000.00 4-Dec 250000
28-Dec Rp 1,650,000.00 6-Dec 375000
30-Dec Rp 3,500,000.00 7-Dec 150000
Total Rp 2,822,000.00 Rp 34,225,000.00 Total 775000
Saldo Rp 31,403,000.00 Saldo 775000

NAMA AKUN : A/R 112 NAMA AKUN : ADVERTISING EXP 512

TGL DEBIT KREDIT TGL DEBIT KREDIT
2-Dec Rp 170,000.00 5-Dec Rp 200,000.00
3-Dec Rp 540,000.00 Total Rp 200,000.00
18-Dec Rp 2,000,000.00 Saldo Rp 200,000.00
20-Dec Rp 430,000.00
24-Dec Rp 480,000.00 NAMA AKUN : INTEREST EXP 513
25-Dec Rp 480,000.00 TGL DEBIT KREDIT
Total Rp 1,560,000.00 Rp 2,540,000.00 28-Dec Rp 150,000.00
Saldo Rp 980,000.00 Total Rp 150,000.00
 Saldo Rp 150,000.00
NAMA AKUN : EQUIPMENT 113
TGL DEBIT KREDIT NAMA AKUN : SALARIES EXPENS 514
24-Dec Rp 2,100,000.00 TGL DEBIT KREDIT
Total Rp 2,100,000.00 30-Dec Rp 3,500,000.00
Saldo Rp 2,100,000.00 Total Rp 3,500,000.00
Saldo Rp 3,500,000.00
NAMA AKUN : SUPPLIES 114
TGL DEBIT KREDIT NAMA AKUN : MISCELENOUES EXPENSE
8-Dec Rp 360,000.00 TGL DEBIT KREDIT
11-Dec Rp 24,000.00 13-Dec Rp 100,000.00
Total Rp 360,000.00 Rp 24,000.00 Total Rp 100,000.00
Saldo Rp 336,000.00 Saldo Rp 100,000.00

NAMA AKUN : A/P 211

TGL DEBIT KREDIT
8-Dec Rp 360,000.00
11-Dec Rp 24,000.00
22-Dec Rp 1,000,000.00
22-Dec Rp 1,000,000.00
23-Dec Rp 26,000,000.00
24-Dec Rp 2,100,000.00
28-Dec Rp 1,500,000.00
Total Rp 29,524,000.00 Rp 2,460,000.00
Saldo Rp 27,064,000.00
 MAMA LAUNDRY
NERACA SALDO
PERIODE DES 2020

Neraca Saldo Awal Neraca Saldo Jurnal Penyesuaian

No. Akun Keterangan
Debit Kredit Debet Kredit Debet
Cash Rp 55,000,000.00 Rp 31,403,000.00
Account receivable Rp 68,000,000.00 Rp 980,000.00
Equipment Rp 2,100,000.00
Laundry supplies Rp 35,000,000.00 Rp 336,000.00
Building Rp 100,000,000.00
Vechile Rp 25,000,000.00
Office Equipment Rp 32,000,000.00
Account payable Rp 16,000,000.00 Rp 27,064,000.00
QRAY, Capital Rp 192,000,000.00
QRAY, Drawing Rp 2,400,000.00
Revenue Rp 219,000,000.00 Rp 1,842,000.00
Utilities expense Rp 12,500,000.00 Rp 775,000.00
Office Suplies Expense Rp 32,500,000.00
Advertising expense Rp 8,600,000.00 Rp 200,000.00
Interest expense Rp 150,000.00
Salaries expense Rp 35,000,000.00 Rp 3,500,000.00 Rp 1,250,000.00
Miscelenous expense Rp 500,000.00 Rp 100,000.00
Jumlah Rp 34,225,000.00 Rp 34,225,000.00
Depreciation expense of building Rp 2,000,000.00
Accumulated depreciation of building Rp 20,000,000.00
Depreciation expense of vehicle Rp 900,000.00
Accumulated depreciation of vehicle Rp 5,000,000.00
Depreciation expense of equipment Rp 500,000.00
Accumulated depreciation of equipment Rp 2,000,000.00
Income Summary Rp 35,250,000.00
Office supplies
Rent expense Rp 20,000,000.00 Rp 10,000,000.00
Rent payable
Assurance expense Rp 27,500,000.00 Rp 17,500,000.00
Assurance payable
Salaries payable
Rp 454,000,000.00 Rp 454,000,000.00 Rp 67,400,000.00
Jurnal Penyesuaian Neraca Saldo Setelah Penyesuaian Laba rugi Neraca
Kredit Debet Kredit Debet Kredit Debet Kredit
Rp 23,597,000.00 Rp 23,597,000.00
Rp 67,020,000.00 Rp 67,020,000.00
Rp 2,100,000.00 Rp 2,100,000.00
Rp 22,750,000.00 Rp 12,586,000.00 Rp 12,586,000.00
Rp 100,000,000.00 Rp 100,000,000.00
Rp 25,000,000.00 Rp 25,000,000.00
Rp 32,000,000.00 Rp 32,000,000.00
Rp 11,064,000.00 Rp 11,064,000.00
Rp 192,000,000.00 Rp 192,000,000.00
Rp 2,400,000.00 Rp 2,400,000.00
Rp 220,842,000.00 Rp 220,842,000.00
Rp 13,275,000.00 Rp 13,275,000.00
Rp 32,500,000.00 Rp 32,500,000.00
Rp 8,800,000.00 Rp 8,800,000.00
Rp 150,000.00 Rp 150,000.00
Rp 39,750,000.00 Rp 39,750,000.00
Rp 600,000.00 Rp 600,000.00

Rp 2,000,000.00 Rp 2,000,000.00
Rp 2,000,000.00 Rp 22,000,000.00 Rp 22,000,000.00
Rp 900,000.00 Rp 900,000.00
Rp 900,000.00 Rp 5,900,000.00 Rp 5,900,000.00
Rp 500,000.00 Rp 500,000.00
Rp 500,000.00 Rp 2,500,000.00 Rp 2,500,000.00
Rp 35,250,000.00 Rp 35,250,000.00
Rp 12,500,000.00 Rp 12,500,000.00 Rp 12,500,000.00
Rp 30,000,000.00 Rp 30,000,000.00
Rp 10,000,000.00 Rp 10,000,000.00 Rp 10,000,000.00
Rp 45,000,000.00 Rp 45,000,000.00
Rp 17,500,000.00 Rp 17,500,000.00 Rp 17,500,000.00
Rp 1,250,000.00 Rp 1,250,000.00 Rp 1,250,000.00
Rp 67,400,000.00 Rp 484,492,000.00 Rp 484,492,000.00 Rp 208,725,000.00 Rp 220,842,000.00 Rp 275,767,000.00 Rp 263,650,000.00
Rp 12,117,000.00 Rp 12,117,000.00
Rp 484,492,000.00 Rp 484,492,000.00 Rp 275,767,000.00 Rp 275,767,000.00
 MAMA LAUNDRY
JURNAL PENUTUP
PERIODE DES 2020

TGL NAMA AKUN DEBIT KREDIT

31-Dec Revenue Rp 220,842,000.00
Income summary Rp 220,842,000.00

31-Dec Income summary Rp 173,475,000.00

Utilities expense Rp 13,275,000.00
Office Suplies Expense Rp 32,500,000.00
Advertising expense Rp 8,800,000.00
Interest expense Rp 150,000.00
Salaries expense Rp 39,750,000.00
Miscelenous expense Rp 600,000.00
Depreciation expense of building Rp 2,000,000.00
Depreciation expense of vehicle Rp 900,000.00
Depreciation expense of equipment Rp 500,000.00
Rent expense Rp 30,000,000.00
Assurance expense Rp 45,000,000.00

31-Dec Ikhitisar laba rugi

Modal