#REFF ASSSETS #REFF LIABILITIES #REFF EQUITY #REFF REVENUE #REFF COST

1.1.1 Cash 2.1.1 Account Payable 3.1.1 Capital 4.1.1 Sales Revenue 5.1.1 Salary Expenses
1.1.2 Account receivable 2.1.2 Accrued Expense 3.1.2 Prive 4.1.2 Service Revenue 5.1.2 Electricity Expense
1.1.3 Supplies 2.2.3 Bank Debt 4.2.1 Interest Income 5.1.3 Insurance Expense
1.1.4 Accrued Income 2.2.4 Bond Debt 4.2.2 Asset Sales Revenue 5.1.4 Ads Expenses
1.1.5 Inventory 2.2.5 Mortgage Debt 4.2.3 Other Income 5.1.5 Rent Expenses
1.2.1 Vehicle 5.1.6 Tax Expenses
1.2.2 Equipment 5.2.1 Interest Expenses
1.2.3 Building
1.2.4 Land
1.3.1 Patents
1.3.2 Brands
1.3.3 Goodwill
 PT. WAHANA KONSULTAN BISNIS
JURNAL UMUM
PERIODE JANUARI - FEBRUARI 2023
J.01
Tanggal Keterangan Debit Kredit
Januari 1 Cash Rp 200,000,000
Capital Rp 200,000,000
3 Rent Expense Rp 18,000,000
Cash Rp 18,000,000
6 Supplies Rp 10,000,000
Cash Rp 10,000,000
10 Prive Rp 5,000,000
Cash Rp 5,000,000
11 Salary Expense Rp 16,000,000
Cash Rp 16,000,000
23 Cash Rp 75,000,000
Sales Revenue Rp 75,000,000
27 Tax Expense Rp 7,500,000
Cash Rp 7,500,000

J.02
Tanggal Keterangan Debit Kredit
Februari 1 Equipment Rp 20,000,000
Cash Rp 20,000,000
7 Ads Expense Rp 3,000,000
Cash Rp 3,000,000
9 Cash Rp 80,000,000
 Bank debt Rp 80,000,000

J.03
Tanggal Keterangan Debit Kredit
CASH
Date Description Ref Debit Kredit
Januari 1 Setor modal awal J.01 Rp 200,000,000
3 Membayar sewa kantor J.01 Rp 18,000,000
6 Membeli perlengkapan kantor J.01 Rp 10,000,000
10 kebutuhan pribadi J.01 Rp 5,000,000
11 Membayar gaji pegawai J.01 Rp 16,000,000
23 Menerima pembayaran jasa J.01 Rp 75,000,000
27 Membayar pajak J.01 Rp 7,500,000
Februari 1 Membeli komputer J.02 Rp 20,000,000
7 Membayar iklan koran J.02 Rp 3,000,000
9 Mendapat pinjaman bank J.02 Rp 80,000,000

Capital
Date Description Ref Debit Kredit
Januari 1 Setor modal awal J.01 Rp 200,000,000
Rent Expense
Date Description Ref Debit Kredit
Januari 3 Membayar sewa kantor J.01 Rp 18,000,000

Supplies
Date Description Ref Debit Kredit
Januari 6 Memberi perlengkapan kantor J.01 Rp 10,000,000

Prive
Date Description Ref Debit Kredit
 Mengambil uang kas untuk
Januari 10 keperluan pribadi J.01 Rp 5,000,000

Salary Expense
Date Description Ref Debit Kredit
Januari 11 Membayar gaji pegawai J.01 Rp 16,000,000

Sales Revenue
Date Description Ref Debit Kredit
Januari 23 Menerima pembayaran jasa J.01 Rp 75,000,000
Tax Expense
Date Description Ref Debit Kredit
Januari 27 Membayar pajak J.01 Rp 7,500,000

Equipment
Date Description Ref Debit Kredit
Februari 1 Membeli komputer J.02 Rp 20,000,000
Ads Expense
Date Description Ref Debit Kredit
Februari 7 Membayar iklan koran J.02 Rp 3,000,000

Bank debt
Date Description Ref Debit Kredit
Februari 9 Menerima pinjaman bank J.02 Rp 80,000,000
 111
Saldo
Debet Kredit
Rp 200,000,000
Rp 182,000,000
Rp 172,000,000
Rp 167,000,000
Rp 151,000,000
Rp 226,000,000
Rp 218,500,000
Rp 198,500,000
Rp 195,500,000
Rp 275,500,000

311
Saldo
Debet Kredit
Rp 200,000,000
 515
Saldo
Debet Kredit
Rp 18,000,000

113
Saldo
Debet Kredit
Rp 10,000,000

312
Saldo
Debet Kredit
Rp 5,000,000

511
Saldo
Debet Kredit
Rp 16,000,000

411
Saldo
Debet Kredit
Rp 75,000,000
 516
Saldo
Debet Kredit
Rp 7,500,000

122
Saldo
Debet Kredit
Rp 20,000,000
 514
Saldo
Debet Kredit
Rp 3,000,000

223
Saldo
Debet Kredit
Rp 80,000,000
 PT. WAHANA KONSULTAN BISNIS
TRIAL BALANCE / NERACA SALDO
PERIODE FEBRUARI 2023

No Akun Nama Akun Debet Kredit

111 Cash Rp 275,500,000
113 Supplies Rp 10,000,000
122 Equipment Rp 20,000,000
223 Bank Debt Rp 80,000,000
311 Capital Rp 200,000,000
312 Prive Rp 5,000,000
411 Sales Revenue Rp 75,000,000
511 Salary Expense Rp 16,000,000
514 Ads Expense Rp 3,000,000
515 Rent Expense Rp 18,000,000
516 Tax Expense Rp 7,500,000
Rp 355,000,000 Rp 355,000,000
 PT. WAHANA KONSULTAN BISNIS PT. WAHANA KO
Profit / Loss Statement Statement of ch
Thursday, February 9, 2023 Feb

Revenue Initial Capital

Sales Revenue Rp 75,000,000
Profit/Loss
Total Revenue Rp 75,000,000
Prive
Cost / Expense
Rent Expense Rp 18,000,000 Closing Balance Equity / Modal Akhi
Salary Expense Rp 16,000,000
Tax Expense Rp 7,500,000
Ads Expense Rp 3,000,000
Total Cost Rp 44,500,000

Profit / Loss Rp 30,500,000

 PT. WAHANA KONSULTAN BISNIS
Statement of change in equity
Feb-23

Rp 200,000,000

Rp 30,500,000

-Rp 5,000,000

alance Equity / Modal Akhir Rp 225,500,000

 Bobot 25
Komponen Penilaian General Ledger
Sub Komponen Penilaian
Kesesuaian Judul
Kesesuaian Tanggal
Kesesuaian Akun
Kesesuaian Nominal
Kesesuaian nama akun
Nilai Sub Komponen Penilaian6.25 6.25 6.25 6.25 4.17
Nilai Penuh Jika Benar 1 10 20 20 11
virnalestari17@ 1 10 20 20 11
 Form Penilaian UTS Pengakun
25 25
Ledger Trial Balance
Kesesuaian Kode Akun
Kesesuaian REFFKesesuaian Debit
Kesesuaian Kredit
Kesesuaian Saldo
Kesesuaian Judul
4.17 4.17 4.17 4.17 4.17 8.33
11 20 10 10 11 1
11 20 10 10 11 1
ngakun
25 25
Trial Balance Financial Statement
Kesesuaian Kode Akun Balance Kesesuaian Judul
Kesesuaian Nominal
8.33 8.33 12.50 12.50
11 1 4 2 Grading for General Ledger
Grading for Ledger
11 1 4 2 25.00 25.00
Grading for Trial
Grading
Balance
for Financial Statement
Final Grade
25.00 25.00 100.00