Foxy Fashion

Jurnal Umum
Mei 2016

Tanggal Nama Akun Ref Debit

2 Bangunan Rp 60,000,000
Tanah Rp 35,000,000
Modal

6 Kas Rp 20,000,000
Modal

10 Peralatan Rp 12,000,000
Utang usaha

15 Kas Rp 25,000,000
Utang bank

17 Kas Rp 650,000
Piutang usaha Rp 1,000,000
Pendapatan jasa

19 Utang usaha Rp 5,000,000

Kas

22 Prive Rp 4,500,000
Kas

24 Beban gaji Rp 900,000

Beban iklan Rp 250,000
Kas

29 Kas Rp 450,000
Piutang usaha

TOTAL Rp 164,750,000
 Kredit

Rp 95,000,000

Rp 20,000,000

Rp 12,000,000

Rp 25,000,000

Rp 1,650,000

Rp 5,000,000

Rp 4,500,000

Rp 1,150,000

Rp 450,000

Rp 164,750,000
 Froxy Fashion
Buku besar
Per Mei 2016

Akun :
Kas
Ref. Debet Credit
Tgl Keterangan

Des 6 Kas JU1 Rp 20,000,000

15 pinjaman bank JU1 Rp 25,000,000
17 Piutang pendapatan jasa JU1 Rp 650,000
19 Pembayaran utang usaha JU1 Rp 5,000,000
22 Prive JU1 Rp 4,500,000
24 Pembayaran beban JU1 Rp 1,150,000
29 Pembayaran piutang JU1 Rp 450,000

Akun :
Piutang Usaha
Ref. Debet Credit
Tgl Keterangan

Des 17 PIutang pendapatan jasa JU1 Rp 1,000,000

29 Pembyaran piutang JU1 Rp 450,000

Akun :
Peralatan
Ref. Debet Credit
 Ref. Debet Credit
Tgl Keterangan

Des 10 Peralatan kredit JU1 Rp 12,000,000

Akun :
Tanah
Ref. Debet Credit
Tgl Keterangan

Des 2 Tanah JU1 Rp 35,000,000

Akun :
Bangunan
Ref. Debet Credit
Tgl Keterangan

Des 2 Bangunan JU1 Rp 60,000,000

Akun :
Utang Usaha
Ref. Debet Credit
Tgl Keterangan

Des 10 Peralatan kredit JU1 Rp 12,000,000

19 Pembayaran utang JU1 Rp 5,000,000

Akun :
Utang Bank
Ref. Debet Credit
Tgl Keterangan

Des 15 Pinjaman bank JU1 Rp 25,000,000

Akun :
Modal
Ref. Debet Credit
Tgl Keterangan

Des 2 Modal JU1 Rp 95,000,000

6 Modal JU1 Rp 20,000,000

Akun :
Prive
Ref. Debet Credit
Tgl Keterangan

Des 22 Prive JU1 Rp 4,500,000

Akun : Ref. Debet Credit

Beban gaji
Tgl Keterangan

Des 24 Beban gaji JU1 Rp 900,000

Akun :
Beban Iklan
Ref. Debet Credit
Tgl Keterangan

Des 29 Beban Iklan JU1 Rp 250,000

Akun :
Pendapatan Jasa Ref. Debet Credit
Tgl Keterangan
Des 17 Pendapatan Jasa JU1 Rp 1,650,000
 No Akun :

Saldo
Debet Kredit
Rp 20,000,000
Rp 45,000,000
Rp 45,650,000
Rp 40,650,000
Rp 36,150,000
Rp 35,000,000
Rp 35,450,000

No Akun :

Saldo
Debet Kredit
Rp 1,000,000
Rp 550,000

No Akun :
 Saldo
Debet Kredit
Rp 12,000,000

No Akun :

Saldo
Debet Kredit
Rp 35,000,000

No Akun :

Saldo
Debet Kredit
Rp 60,000,000
 No Akun :

Saldo
Debet Kredit
Rp 12,000,000
Rp 7,000,000

No Akun :

Saldo
Debet Kredit
Rp 25,000,000
 No Akun :

Saldo
Debet Kredit
Rp 95,000,000
Rp 115,000,000

No Akun :

Saldo
Debet Kredit
Rp 4,500,000

No Akun :

Saldo
Debet Kredit
Rp 900,000
 No Akun :

Saldo
Debet Kredit
Rp 250,000

No Akun :

Debet Kredit
Rp 1,650,000
 Froxy Fashion
Neraca Saldo
Per Desember 2016

No Akun Nama Akun Debet Kredit

Kas Rp 35,450,000
Piutang usaha Rp 550,000
Peralatan Rp 12,000,000
Tanah Rp 35,000,000
Bangunan Rp 60,000,000
Utang usaha Rp 7,000,000
Utang bank Rp 25,000,000
Modal Rp 115,000,000
Prive Rp 4,500,000
Pendapatan jasa Rp 1,650,000
Beban gaji Rp 900,000
Beban iklan Rp 250,000
TOTAL Rp 148,650,000 Rp 148,650,000