Fitness Centre

Jurnal Umum
Per 31 Mei 2002
Tanggal Keterangan Ref Debit Kredit
5/1/2002 Kas Rp 16,800,000.00
Modal Awal Rp 16,800,000
5/4/2002 Beban Sewa Rp 7,200,000
Kas Rp 7,200,000
5/5/2002 Peralatan Rp 20,000,000
Kas Rp 5,000,000
Hutang Rp 15,000,000
5/6/2002 Kas Rp 6,600,000
Pendapatan Jasa Rp 6,600,000
5/7/2002 Piutang Usaha Rp 4,000,000
Pendapatan Jasa Rp 4,000,000
5/8/2002 Biaya rupa rupa Rp 248,000
Kas Rp 248,000
5/9/2002 Kas Rp 1,800,000
Piutang Rp 1,800,000
5/10/2002 Pengambilan Pribadi Rp 420,000
Kas Rp 420,000
5/14/2002 Kas Rp 600,000
Modal Rp 600,000
5/25/2002 memperbaiki mobil - -
5/27/2002 Kas Rp 600,000
Piutang Rp 600,000
5/28/2002 Pengambilan Pribadi Rp 60,000
Kas Rp 60,000
5/28/2002 Hutang Rp 3,000,000
Kas 3,000,000
Rp 61,328,000 Rp 61,328,000
 BUKU BESAR
FITNESS CENTRE
PER 31 MEI 2002
NAMA REKENING: KAS

TANGGAL KETERANGAN REF DEBIT

5/1/2002 modal awal IDR 16,800,000
5/4/2002 Sewa Mei-Juli
5/5/2002 Peralatan
5/6/2002 Penjualan jasa IDR 6,600,000
5/8/2002 Biaya rupa rupa
5/9/2002 Piutang usaha IDR 1,800,000
5/10/2002 Prive
5/14/2002 investasi awal IDR 600,000
5/27/2002 Piutang usaha IDR 600,000
5/28/2002 Prive
5/28/2002 Bayar utang

NAMA REKENING:PIUTANG USAHA

TANGAL KETERANGAN REF DEBIT

5/7/2002 PENJUALAN JASA Rp 4,000,000
5/9/2002 PIUTANG USAHA
5/27/2002 PIUTANG USAHA

NAMA REKENING: PERALATAN

TANGAL KETERANGAN REF DEBIT

5/5/2002 PERALATAN Rp 20,000,000

NAMA REKENING:HUTANG

TANGAL KETERANGAN REF DEBIT

5/5/2002 PERALATAN
5/28/2002 UTANG USAHA Rp 3,000,000

NAMA REKENING:MODAL

TANGAL KETERANGAN REF DEBIT

5/1/2002 INVESTASI
5/14/2002 INVESTASI

NAMA REKENING:PRIVE

TANGAL KETERANGAN REF DEBIT

 5/10/2002 PRIVE Rp 420,000
5/28/2002 PRIVE Rp 60,000

NAMA REKENING:PENDAPATAN JASA

TANGAL KETERANGAN REF DEBIT

5/6/2002 PENJUALAN JASA (TUNAI)
5/7/2002 PENJUALAN JASA (DEBIT)

NAMA REKENING:BIAYA RUPA RUPA

TANGAL KETERANGAN REF DEBIT

5/4/2002 BIAYA RUPA RUPA

NAMA REKENING:BIAYA SEWA

TANGAL KETERANGAN REF DEBIT

5/8/2002 BAYAR SEWA
BUKU BESAR
TNESS CENTRE
R 31 MEI 2002
NO REKENING:111
SALDO
KREDIT DEBIT KREDIT
IDR 16,800,000
IDR 7,200,000 IDR 9,600,000
IDR 5,000,000 IDR 4,600,000
IDR 11,200,000
IDR 248,000 IDR 10,952,000
IDR 12,752,000
IDR 420,000 IDR 12,332,000
IDR 12,932,000
IDR 13,532,000
IDR 60,000 IDR 13,472,000
IDR 3,000,000 IDR 10,472,000

NO REKENING: 112
SALDO
KREDIT DEBIT KREDIT
Rp 4,000,000
Rp 1,800,000 Rp 2,200,000
Rp 600,000 Rp 1,600,000

NO REKENING:122
SALDO
KREDIT DEBIT KREDIT
Rp 20,000,000

NO REKENING: 200
SALDO
KREDIT DEBIT KREDIT
Rp 15,000,000 Rp 15,000,000
Rp 12,000,000

NO REKENING: 300
SALDO
KREDIT DEBIT KREDIT
Rp 16,800,000 Rp 16,800,000
Rp 600,000 Rp 17,400,000

NO REKENING: 312
SALDO
KREDIT DEBIT KREDIT
 Rp 420,000
Rp 480,000

NO REKENING: 411
SALDO
KREDIT DEBIT KREDIT
Rp 6,600,000 Rp 6,600,000
Rp 4,000,000 Rp 10,600,000

NO REKENING: 500
SALDO
KREDIT DEBIT KREDIT
Rp 248,000 Rp 248,000

NO REKENING:
SALDO
KREDIT DEBIT KREDIT
Rp 7,200,000 Rp 7,200,000