BERLIAN CONSULTING

JURNAL UMUM
PER JULI 2016

TANGGAL KETERANGAN DEBIT

7/1/2016 KAS Rp 13,500,000

PIUTANG USAHA Rp 20,800,000

PERLENGKAPAN Rp 3,200,000
PERALATAN Rp 7,500,000
MODAL
7/1/2016 SEWA DIBAYAR DIMUKA Rp 4,800,000
KAS
7/2/2016 ASURANSI DIBAYAR DIMUKA Rp 4,500,000
KAS
7/4/2016 KAS Rp 5,500,000
PENDAPATAN DITERIMA DIMUKA
7/5/2016 PERALATAN KANTOR Rp 6,500,000
UTANG USAHA
7/6/2016 KAS Rp 15,300,000
PIUTANG USAHA
7/10/2016 BEBAN LAIN-LAIN (Bayar sewa iklan) Rp 400,000
KAS
7/12/2016 UTANG USAHA Rp 5,200,000
KAS
7/12/2016 PIUTANG USAHA Rp 13,300,000
PENDAPATAN JASA
7/14/2016 BEBAN GAJI Rp 1,750,000
KAS
7/17/2016 KAS Rp 9,450,000
PENDAPATAN JASA
7/18/2016 PERLENGKAPAN Rp 600,000
KAS
7/20/2016 PIUTANG USAHA Rp 6,650,000
PENDAPATAN JASA
7/24/2016 KAS Rp 4,000,000
PENDAPATAN JASA
7/26/2016 KAS Rp 12,000,000
PIUTANG USAHA
7/27/2016 BEBAN GAJI Rp 1,750,000
KAS
7/29/2016 BEBAN LAIN-LAIN (BAYAR TAGIHAN TELEPON) Rp 325,000
KAS
7/31/2016 BEBAN LAIN-LAIN (BAYAR TAGIHAN LISTRIK) Rp 675,000
 KAS
7/31/2016 KAS Rp 5,200,000
PENDAPATAN JASA
7/31/2016 PIUTANG USAHA Rp 3,000,000
PENDAPATAN JASA
7/31/2016 PRIVE Rp 12,500,000
KAS
TOTAL Rp 158,400,000
 KREDIT

Rp 45,000,000

Rp 4,800,000

Rp 4,500,000

Rp 5,500,000

Rp 6,500,000

Rp 15,300,000

Rp 400,000

Rp 5,200,000

Rp 13,300,000

Rp 1,750,000

Rp 9,450,000

Rp 600,000

Rp 6,650,000

Rp 4,000,000

Rp 12,000,000

Rp 1,750,000

Rp 325,000
Rp 675,000

Rp 5,200,000

Rp 3,000,000

Rp 12,500,000
Rp 158,400,000
 BERLIAN CONSULTING
BUKU BESAR
PER JULI 2016
KAS
TGL KETERANGAN REF D

7/1/2016 SALDO AWAL

7/1/2016 SEWA DI BAYAR DI MUKA
7/2/2016 ASURANSI DIBAYAR DIMUKA
7/4/2016 PENDAPATAN DITERIMA DIMUKA Rp 5,500,000
7/17/2016 PRENDAPATAN JASA Rp 9,450,000
7/18/2016 PERLENGKAPAN
7/24/2016 PENDAPATAN JASA Rp 4,000,000
7/26/2016 PIUTANG Rp 12,000,000
7/27/2016 BEBAN GAJI
7/29/2016 BEBAN LAIN-LAIN
7/31/2016 BEBAN LAIN-LAIN
7/31/2016 PENDAPATAN JASA Rp 5,200,000
7/31/2016 PRIVE
TOTAL SALDO

PIUTANG
TGL KETERANGAN REF D

7/1/2016 SALDO AWAL

7/6/2016 KAS
7/12/2016 PENDAPATAN JASA Rp 13,300,000
7/20/2016 PENDAPATAN JASA Rp 6,650,000
7/26/2016 KAS
7/31/2016 PENDAPATAN JASA Rp 3,000,000
TOTAL SALDO

PERLENGKAPAN

TGL KETERANGAN REF D

7/1/2016 KAS

TOTAL SALDO

ASURANSI DIBAYAR DIMUKA

TGL KETERANGAN REF D
 7/2/2016 KAS
TOTAL SALDO

PERALATAN
TGL KETERANGAN REF D
7/1/2016 SALDO AWAL
7/5/2016 UTANG USAHA Rp 6,500,000
TOTAL SALDO
 AN CONSULTING UTANG USAHA
BUKU BESAR
TGL
ER JULI 2016
NO AKUN : 11 7/5/2016
SALDO 7/12/2016
K
D K
Rp 13,500,000
Rp 4,800,000 Rp 8,700,000 PENDAPATAN DITERIMA DIMUKA
Rp 4,500,000 Rp 4,200,000
TGL
Rp 9,700,000
Rp 27,100,000 7/4/2016
Rp 600,000 Rp 26,500,000
Rp 30,500,000
Rp 42,500,000 MODAL
Rp 1,750,000 Rp 40,750,000
TGL
Rp 325,000 Rp 40,425,000
Rp 675,000 Rp 39,750,000 7/1/2016
Rp 44,950,000
Rp 12,500,000 Rp 32,450,000
Rp 32,450,000 PRIVE
TGL
NO AKUN: 12
SALDO 7/31/2016
K
D K
Rp 20,800,000
Rp 15,300,000 Rp 5,500,000 PENDAPATAN JASA
Rp 18,800,000
TGL
Rp 25,450,000
Rp 12,000,000 Rp 13,450,000 7/12/2016
Rp 16,450,000 7/17/2016
Rp 16,450,000 7/20/2016
7/24/2016
NO AKUN 14 7/31/2016
7/31/2016
SALDO
K
BEBAN GAJI
D K
TGL
Rp 4,800,000
7/14/2016
Rp 4,800,000 7/27/2016

NO AKUN 16 BEBAN LAIN-LAIN

SALDO
K TGL
D K
 Rp 4,500,000 7/10/2016
Rp 4,500,000 7/29/2016
7/31/2016
NO AKUN 18
SALDO
K
D K
Rp 7,500,000
Rp 14,000,000
Rp 14,000,000
 NO AKUN 21
SALDO
KETERANGAN REF D K
D K
PERALATAN KANTOR Rp 6,500,000
KAS Rp 5,200,000 Rp 1,300,000
TOTAL SALDO Rp 1,300,000

PATAN DITERIMA DIMUKA NO AKUN 23

SALDO
KETERANGAN REF D K
D K
KAS Rp 5,500,000
TOTAL SALDO Rp 5,500,000

NO AKUN: 31
SALDO
KETERANGAN REF D K
D K
MODAL AWAL Rp 45,000,000
TOTAL SALDO Rp 45,000,000

NO AKUN: 32
SALDO
KETERANGAN REF D K
D K
KAS Rp 12,500,000
TOTAL SALDO Rp 12,500,000

PATAN JASA NO AKUN: 41

SALDO
KETERANGAN REF D K
D K
PIUTANG Rp 13,300,000
KAS Rp 9,450,000 Rp 22,750,000
PIUTANG Rp 6,650,000 Rp 29,400,000
KAS Rp 4,000,000 Rp 33,400,000
KAS Rp 5,200,000 Rp 38,600,000
PIUTANG Rp 3,000,000 Rp 41,600,000
TOTAL SALDO Rp 41,600,000

NO AKUN: 51
SALDO
KETERANGAN REF D K
D K
KAS Rp 1,750,000
KAS Rp 1,750,000
TOTAL SALDO Rp 3,500,000
59
SALDO
KETERANGAN REF D K
D K
 KAS Rp 400,000
KAS Rp 325,000 Rp 725,000
KAS Rp 675,000 Rp 1,400,000
TOTAL SALDO Rp 1,400,000
 BERLIAN CONSULTING
NERACA SALDO
PER JULI 2016
NO AKUN KETERANGAN REF DEBIT
11 KAS Rp 32,450,000
12 PIUTANG Rp 16,450,000
14 PERLENGKAPAN Rp 3,800,000
15 SEWA DIBAYAR DIMUKA Rp 4,800,000
16 ASURANSI DIBAYAR DIMUKA Rp 4,500,000
18 PERALATAN Rp 14,000,000
21 UTANG USAHA
23 PENDAPATAN DITERIMA DIMUKA
31 MODAL
32 PRIVE Rp 12,500,000
41 PENDAPATAN JASA
51 BEBAN GAJI Rp 3,500,000
59 BEBAN LAIN-LAIN Rp 1,400,000
TOTAL Rp 93,400,000
 KREDIT

Rp 1,300,000
Rp 5,500,000
Rp 45,000,000

Rp 41,600,000

Rp 93,400,000
 BERLIAN CONSULTING
JURNAL PENYESUAIAN
PER JULI 2016
TANGGAL KETERANGAN DEBIT KREDIT
7/31/2016 BEBAN ASURANSI Rp 375,000
AURANSI DI BAYAR DI MUKA Rp 375,000
7/31/2016 BEBAN PERLENGKAPAN Rp 2,275,000
PERLENGKAPAN Rp 2,275,000
7/31/2016 BEBAN PENYUSUTAN PERALATAN Rp 750,000
AKUMULASI PENYUSUTAN PERALATAN Rp 750,000
7/31/2016 BEBAN GAJI Rp 175,000
UTANG GAJI Rp 175,000
7/31/2016 BEBAN SEWA Rp 2,400,000
SEWA DIBAYAR DIMUKA Rp 2,400,000
7/31/2016 PENDAPATAN JASA Rp 2,750,000
PENDAPATAN DITERIMA DIMUKA Rp 2,750,000
TOTAL Rp 8,725,000 Rp 8,725,000
 NSBD
NO AKUN KETERANGAN
DEBIT KREDIT
11 KAS Rp 32,450,000
12 PIUTANG Rp 16,450,000
14 PERLENGKAPAN Rp 3,800,000
15 SEWA DIBAYAR DIMUKA Rp 4,800,000
16 ASURANSI DIBAYAR DIMUKA Rp 4,500,000
18 PERALATAN Rp 14,000,000
19 AKUMULASI PENYUSUTAN PERALATAN
21 UTANG USAHA Rp 1,300,000
22 UTANG GAJI
23 PENDAPATAN DITERIMA DIMUKA Rp 5,500,000
31 MODAL Rp 45,000,000
32 PRIVE Rp 12,500,000
41 PENDAPATAN JASA Rp 41,600,000
51 BEBAN GAJI Rp 3,500,000
52 BEBAN SEWA
53 BEBAN PERLENGKAPAN
54 BEBAN PENYUSUTAN PERALATAN
55 BEBAN ASURANSI
59 BEBAN LAIN-LAIN Rp 1,400,000
JUMLAH Rp 93,400,000 Rp 93,400,000

BERLIAN CONSULTING
NERACA SALDO SETELAH PENYESUAIAN
31-Jul-16
NO AKUN KETERANGAN REF DEBIT

11 KAS Rp 32,450,000
12 PIUTANG Rp 16,450,000
14 PERLENGKAPAN Rp 1,525,000
15 SEWA DIBAYAR DIMUKA Rp 2,400,000
16 ASURANSI DIBAYAR DIMUKA Rp 4,125,000
18 PERALATAN Rp 14,000,000
19 AKUMULASI PENYUSUTAN PERALATAN
21 UTANG USAHA
22 UTANG GAJI
23 PENDAPATAN DITERIMA DIMUKA
31 MODAL
32 PRIVE Rp 12,500,000
41 PENDAPATAN JASA
51 BEBAN GAJI Rp 3,675,000
52 BEBAN SEWA Rp 2,400,000
53 BEBAN PERLENGKAPAN Rp 2,275,000
54 BEBAN PENYUSUTAN PERALATAN Rp 750,000
55 BEBAN ASURANSI Rp 375,000
59 BEBAN LAIN-LAIN Rp 1,400,000
JUMLAH Rp 94,325,000
 BERLIAN CONSULTING
NERACA LAJUR
PERIODE JULI 2016
NSSD NERACA SALDO LABA/RUGI
DEBIT KREDIT DEBIT KREDIT DEBIT
Rp 32,450,000
Rp 16,450,000
Rp 2,275,000 Rp 1,525,000
Rp 2,400,000 Rp 2,400,000
Rp 375,000 Rp 4,125,000
Rp 14,000,000
Rp 750,000 Rp 750,000
Rp 1,300,000
Rp 175,000 Rp 175,000
Rp 2,750,000 Rp 2,750,000
Rp 45,000,000
Rp 12,500,000
Rp 2,750,000 Rp 44,350,000
Rp 175,000 Rp 3,675,000 Rp 3,675,000
Rp 2,400,000 Rp 2,400,000 Rp 2,400,000
Rp 2,275,000 Rp 2,275,000 Rp 2,275,000
Rp 750,000 Rp 750,000 Rp 750,000
Rp 375,000 Rp 375,000 Rp 375,000
Rp 1,400,000 Rp 1,400,000
Rp 8,725,000 Rp 8,725,000 Rp 94,325,000 Rp 94,325,000 Rp 10,875,000
Rp 33,475,000
Rp 44,350,000

KREDIT

Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 45,000,000
Rp 44,350,000

Rp 94,325,000
LABA/RUGI NERACA
KREDIT DEBIT KREDIT
Rp 32,450,000
Rp 16,450,000
Rp 1,525,000
Rp 2,400,000
Rp 4,125,000
Rp 14,000,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 45,000,000
Rp 12,500,000
Rp 44,350,000

Rp 44,350,000 Rp 83,450,000 Rp 49,975,000

Rp 33,475,000
Rp 44,350,000 Rp 83,450,000 Rp 83,450,000
 BERLIAN CONSULTING
LAPORAN LABA/RUGI
PERIODE JULI 2016
PENDAPATAN JASA Rp 44,350,000
BEBAN-BEBAN :
BEBAN GAJI Rp 3,675,000
BEBAN SEWA Rp 2,400,000
BEBAN PERLENGKAPAN Rp 2,275,000
BEBAN PENYUSUTAN PERALATAN Rp 750,000
BEBAN ASURANSI Rp 375,000
BEBAN LAIN-LAIN Rp 1,400,000
TOTAL BEBAN Rp 10,875,000
LABA NETO Rp 33,475,000
 BERLIAN CONSULTING
LAPORAN PERUBAHAN MODAL
PERIODE 31 JULI 2016
MODAL AWAL Rp 45,000,000 AKTIVA LANCAR
PRIVE Rp 12,500,000 KAS
Rp 32,500,000 PIUTANG
LABA BERSIH 31 JULI 2016 Rp 33,475,000 PERLENGKAPAN
MODAL AKHIR Rp 65,975,000 SEWA DIBAYAR DIMUKA
ASURANSI DIBAYAR DIMUKA
TOTAL AKTIVA LANCAR

AKTIVA TETAP
PERALATAN
AKUMULASI PENYUSUTAN PERALATAN
TOTAL AKTIVA TETAP

TOTAL AKTIVA
 BERLIAN CONSULTING
LAPORAN PERUBAHAN MODAL
PERIODE 31 JULI 2016
UTANG
Rp 32,450,000 UTANG USAHA Rp 1,300,000
Rp 16,450,000 UTANG GAJI Rp 175,000
Rp 1,525,000 PENDAPATAN DITERIMA DIMUKA Rp 2,750,000
Rp 2,400,000 TOTAL UTANG:
Rp 4,125,000 MODAL
Rp 56,950,000 MODAL AWAL Rp 45,000,000
PRIVE -Rp 12,500,000
Rp 32,500,000
Rp 14,000,000
-Rp 750,000 LABA BERSIH Rp 33,475,000
Rp 13,250,000 MODAL AKHIR

Rp 70,200,000 TOTAL UTANG + MODAL

 BERLIAN CONSULTING
JURNAL PENUTUP
PERIODE 31 JULI 2016
AKUN REF
PENDAPATAN JASA
IKHTISAR LABA/RUGI
IKHTISAR LABA/RUGI
Rp 4,225,000 BEBAN GAJI
BEBAN SEWA
BEBAN PERLENGKAPAN
BEBAN PENYUSUTAN PERALATAN
BEBAN ASURANSI
BEBAN LAIN-LAIN
IKHTISAR LABA/RUGI
Rp 65,975,000 MODAL
MODAL
Rp 70,200,000 PRIVE
TOTAL
IAN CONSULTING BERLIAN CONSULTING
RNAL PENUTUP SALDO SETELAH PENUTUPAN
ODE 31 JULI 2016 PERIODE 31 JULI 2016
DEBIT KREDIT AKUN
Rp 44,350,000 KAS
Rp 44,350,000 PIUTANG USAHA
Rp 10,875,000 PERLENGKAPAN
Rp 3,675,000 SEWA DIBAYAR DIMUKA
Rp 2,400,000 ASURANSI DIBAYAR DIMUKA
Rp 2,275,000 PERALATA KANTOR
Rp 750,000 AKUMULASI PENYUSUTAN PERALATAN
Rp 375,000 UTANG USAHA
Rp 1,400,000 UTANG GAJI
Rp 65,975,000 PENDAPATAN DITERIMA DIMUKA
Rp 65,975,000 MODAL
Rp 12,500,000 TOTAL
Rp 12,500,000
Rp 133,700,000 Rp 133,700,000
 BERLIAN CONSULTING
SALDO SETELAH PENUTUPAN
PERIODE 31 JULI 2016
DEBIT KREDIT
Rp 32,450,000
Rp 16,450,000
Rp 1,525,000
Rp 2,400,000
Rp 4,125,000
Rp 14,000,000
Rp 750,000
Rp 1,300,000
Rp 175,000
Rp 2,750,000
Rp 65,975,000
Rp 70,950,000 Rp 70,950,000