N
Deskripsi 1998 1999 2000
o
1 Jurnal Mencatat Beban
Dr : Contruction in Process 1.300.000 1.000.000 800.000
Cr : Cash 1.300.000 1.000.000 800.000
2 Jurnal Pengiriman Tagihan
Dr : Account Receivable 2.100.000 1.400.000 1.100.000
Cr : Process Billing 2.100.000 1.400.000 1.100.000
3 Jurnal Penerimaan Tagihan (H. Kontrak x Persentase Penerimaan Uang)
Dr : Cash 1.380.000 1.380.000 1.840.000
Cr : Account Receivable 1.380.000 1.380.000 1.840.000
4 Jurnal Mencatat Laba
Dr : Conturuction Expense 1.300.000 1.000.000 800.000
Dr : Contruction Process 126.000 987.200 386.800
Cr : Revenue 1.426.000 1.987.200 1.186.800
5 Jurnal Penyerahan Kontrak
Dr : Process Billing 4.600.000
Cr : Contruction Process 4.600.000
Metode Kontrak Selesai
No Deskripsi 2000
1 Mencatat Laba
Dr : Contruction Expense 3.100.000
Dr : Contruction in Process 1.500.000
Cr : Revenue 4.600.000
2 Penyerahan Kontrak
Dr : Process Billing 4.600.000
Cr: Contruction in Process 4.600.000