Periode Akuntansi

01 Januari 2017

DAFTAR AKUN

Ref Nama Perkiraan Saldo Normal

1-110 Kas Kecil D

1-120 Bank BCA D
1-130 Bank BNI D
1-140 Piutang Dagang D
1-150 Cadangan Kerugian Oiutang K
1-160 Piutang Karyawan D
1-170 Persediaan Barang D
1-180 Sewa Dibayar Dimuka D

1-190 Uang Muka Pembeliaan D

1-210 Tanah D
1-220 Bangunan D
1-230 Kendaraan D
1-240 Peralatan Kantor D
1-270 Akum. Penyusutan Bangunan K
1-280 Akum. Penyusutan Kendaraan K
1-290 Akum. Penyusutan Peralatan Kantor K
1-310 Bangunan Dalam Proses D
2-110 Hutang Dagang K
2-120 Hutang Lancar Lainnya K
2-210 Hutang Jangka Panjang K
3-100 Modal Saham K
3-200 Saldo Laba K
3-300 Ikhtisar Laba Rugi K
4-100 Penjualan Barang Dagangan K
4-200 Retur Penjualan Barang K
4-300 Potongan Penjualan D
5-100 Pembeliaan D
5-200 Retur Pembeliaan K
5-300 Potongan Pembeliaan K
6-011 Beban Gaji D
6-012 Beban Alat Tulis Kantor D
6-013 Beban Transport / Perjalanan Bisnis D
6-014 Beban Listrik & Telpon D
6-015 Beban Penyusutan D
6-016 Beban Sewa D
6-018 Beban Penjualan & Pemasaran D
6-019 Beban Usaha Lainnya D
7-100 Pendapatan Lain-lain Diluar Usaha K
7-200 Beban Lain-lain Diluar Usaha D
 PELANGGAN

Kode
Nama Pelanggan Keterangan Saldo Piut. Dagang
Pelanggan
C0 1140-Toko A Piutang Usaha IDR 14,250,000
C1 1140-Toko B Piutang Usaha IDR 12,250,000
C2 1140-Toko C Piutang Usaha IDR 16,250,000

Total : IDR 42,750,000

PEMASOK

Kode Saldo Hutang

Nama Pemasok Keterangan
Pemasok Dagang
V1 2110-PT. A Utang Usaha IDR 45,000,000
V2 2110-PT. B Utang Usaha IDR 54,000,000
 PT. EKONOMI
LAPORAN POSISI KEUANGAN
Per 31 Desember 2016

Ref Nama Perkiraan Debet Kredit

1-110 Kas Kecil IDR 10,000,000
1-120 Bank BCA IDR 15,000,000
1-130 Bank BNI IDR 125,000,000
1-140 Piutang Dagang IDR 43,000,000
1-150 Cadangan Kerugian Oiutang IDR 4,300,000
1-160 Piutang Karyawan
1-170 Persediaan Barang IDR 36,000,000
1-180 Sewa Dibayar Dimuka IDR 9,000,000
1-190 Uang Muka Pembeliaan
1-210 Tanah IDR 75,000,000
1-220 Bangunan IDR 110,000,000
1-230 Kendaraan IDR 80,000,000
1-240 Peralatan Kantor IDR 22,600,000
1-270 Akum. Penyusutan Bangunan IDR 5,500,000
1-280 Akum. Penyusutan Kendaraan IDR 9,333,333
1-290 Akum. Penyusutan Peralatan Kantor IDR 7,062,500
1-310 Bangunan Dalam Proses IDR 65,000,000
2-110 Hutang Dagang IDR 99,000,000
2-120 Hutang Lancar Lainnya
2-210 Hutang Jangka Panjang
3-100 Modal Saham IDR 315,000,000
3-200 Saldo Laba IDR 150,404,167
3-300 Ikhtisar Laba Rugi
4-100 Penjualan Barang Dagangan
4-200 Retur Penjualan Barang
4-300 Potongan Penjualan
5-100 Pembeliaan
5-200 Retur Pembeliaan
5-300 Potongan Pembeliaan
6-011 Beban Gaji
6-012 Beban Alat Tulis Kantor
6-013 Beban Transport / Perjalanan Bisnis
6-014 Beban Listrik & Telpon
6-015 Beban Penyusutan
6-016 Beban Sewa
6-018 Beban Penjualan & Pemasaran
6-019 Beban Usaha Lainnya
7-100 Pendapatan Lain-lain Diluar Usaha
7-200 Beban Lain-lain Diluar Usaha
Total IDR 590,600,000 IDR 590,600,000
 PT. EKONOMI
JURNAL UMUM
Januari 2017

Tanggal Ref Nama Perkiraan

10 4-200 Retur Penjualan Barang
1-140 Piutang Dagang

12 2-110 Hutang Dagang

5-200 Retur Pembeliaan

12 1-110 Kas Kecil

1-120 Bank BCA

15 4-200 Retur Penjualan Barang

1-140 Piutang Dagang
1-140 Piutang Dagang
4-300 Potongan Penjualan

TOTAL
 PT. EKONOMI
JURNAL UMUM
Januari 2017

Uraian Debet Kredit

Retur barang dagangan dari Toko A : Rp. 1.500.000 IDR 1,500,000
Retur barang dagangan dari Toko A : Rp. 1.500.000 IDR 1,500,000

Retur barang dagangan kepada PT. A Rp. 3.500.000 IDR 3,500,000

Retur barang dagangan kepada PT. A Rp. 3.500.000 IDR 3,500,000

Bank BCA : Cadangan untuk Kas Kecil : Rp. 2.500.000 IDR 2,500,000
Bank BCA : Cadangan untuk Kas Kecil : Rp. 2.500.000 IDR 2,500,000

Retur barang dagangan dari Toko C : Rp. 1.000.000, Potongan 5% IDR 1,000,000
Retur barang dagangan dari Toko C : Rp. 1.000.000, Potongan 5% IDR 1,000,000
Retur barang dagangan dari Toko C : Rp. 1.000.000, Potongan 5% IDR 50,000
Retur barang dagangan dari Toko C : Rp. 1.000.000, Potongan 5% IDR 50,000

TOTAL IDR 8,550,000 IDR 8,550,000

 PT. EKONOMI
KAS
Januari 2017

Kode Akun
Tanggal Pemasok Bukti Kas Uraian
/Pelanggan Debet
5 Pembelian alat tulis kantor : Rp. 250.000 6-012
10 Pembayaran rekening listrik : Rp. 200.000 6-014
10 Pembayaran rekening telpon : Rp. 750.000 6-014
13 Pembelian 1 unit komputer : Rp. 2.500.000 1-240
17 Biaya transport & perjalanan dinas : Rp. 750.000 6-013
20 Pembayaran biaya promosi : Rp. 1.300.000 6-018
28 Uang muka bahan bangunan : Rp. 1.800.000 1-190
30 Biaya administrasi lainnya : Rp. 150.000 6-019
30 Pinjaman Karyawan : Rp. 300.000 1-160

TOTAL
Akun
Debet Kredit
Kredit
1-110 IDR 250,000 IDR 250,000
1-110 IDR 200,000 IDR 200,000
1-110 IDR 750,000 IDR 750,000
1-110 IDR 2,500,000 IDR 2,500,000
1-110 IDR 750,000 IDR 750,000
1-110 IDR 1,300,000 IDR 1,300,000
1-110 IDR 1,800,000 IDR 1,800,000
1-110 IDR 150,000 IDR 150,000
1-110 IDR 300,000 IDR 300,000

IDR 8,000,000 IDR 8,000,000

 PT. EKONOMI
BANK
Januari 2017

Kode
Pemasok
Tanggal Uraian
/Pelangga
n
2 C0 Bank BCA : Terima piutang dari Toko A : Rp. 14.250.000
2 V1 Bank BNI : Pembayaran Hutang Kepada PT. A Sebesar : Rp. 45.000.000

TOTAL
 Akun
Debet Kredit
Debet Kredit
1-120 1-140 IDR 14,250,000 IDR 14,250,000
2-110 1-130 IDR 45,000,000 IDR 45,000,000

IDR 59,250,000 IDR 59,250,000

 PT. EKONOMI
JURNAL PENJUALAN
Januari 2017

Kode Nomor
Tanggal
Pelanggan Faktor
3 C0 FP 0001
7 C2 FP 0002
13 C1 FP 0003

TOTAL
 PT. EKONOMI
JURNAL PENJUALAN
Januari 2017

Akun
Uraian
Debet Kredit
Penjualan barang dagangan kepada Toko A : Rp. 12.500.000 No Faktur FP 0001 1-140 4-100
Penjualan barang dagangan kepada Toko B : Rp. 15.000.000 No Faktur FP 0002 1-140 4-100
Penjualan barang dagangan kepada Toko C : Rp. 14.500.000 No Faktur FP 0003 1-140 4-100

TOTAL
 Debet Kredit

IDR 12,500,000 IDR 12,500,000

IDR 15,000,000 IDR 15,000,000
IDR 14,500,000 IDR 14,500,000

IDR 42,000,000 IDR 42,000,000

 PT. EKONOMI
JURNAL PEMBELIAN
Januari 2017

Kode Bukti
Tanggal Pembelian
Pemasok
Barang
3 V2
V2
7 V1
 PT. EKONOMI
JURNAL PEMBELIAN
Januari 2017

Akun
Uraian
Debet Kredit

Pembelian barang dagangan kepada PT. B : Rp. 20.000.000. Potongan 5% 5-100 2-110
Potongan Pembelian 5-300 2-110
Pembelian barang dagangan kepada PT. A : Rp. 15.000.000. 5-100 2-110

TOTAL :
 Jumlah

Debet Kredit

IDR 20,000,000 IDR 20,000,000

IDR 1,000,000 IDR 1,000,000
IDR 15,000,000 IDR 15,000,000

IDR 36,000,000 IDR 36,000,000

 BUKU BESAR PEMBANTU PIUTANG

Nomor Pelanggan
Nama Pelanggan

Tanggal
###

###

###
###
 BUKU BESAR PEMBANTU PIUTANG

C0
1140-Toko A

Uraian Ref
Saldo Awal
Bank BCA : Terima piutang dari Toko A : Rp. 14.250.000 Bank

Bank BCA : Terima piutang dari Toko A : Rp. 14.250.000 Bank

Penjualan barang dagangan kepada Toko A : Rp. 12.500.000 No Faktur FP 0001 Penjualan
Penjualan barang dagangan kepada Toko A : Rp. 12.500.000 No Faktur FP 0001 Penjualan
 Saldo Awal IDR 14,250,000
Saldo Akhir IDR 14,250,000

Debet Kredit Saldo

IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR 14,250,000 IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR - IDR 28,500,000
IDR - IDR 14,250,000 IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR 12,500,000 IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR - IDR 26,750,000
IDR - IDR 12,500,000 IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR - IDR - IDR 14,250,000
IDR 14,250,000
 PT EKONOMI
JURNAL PENYESUAIAN
Januari 2017

Tanggal Ref Nama Perkiraan

31 6-018 Beban Penjualan & Pemasaran
1-150 Cadangan Kerugian Oiutang

31 3-300 Ikhtisar Laba Rugi

1-170 Persediaan Barang

31 1-170 Persediaan Barang

3-300 Ikhtisar Laba Rugi

31 6-016 Beban Sewa

1-180 Sewa Dibayar Dimuka

31 6-015 Beban Penyusutan

1-220 Bangunan
1-230 Kendaraan
1-240 Peralatan Kantor
 PT EKONOMI
JURNAL PENYESUAIAN
Januari 2017

Uraian Debet Kredit

Memorial: Biaya kerugian piutang Rp 240.000 IDR 240,000
Memorial: Biaya kerugian piutang Rp 240.000 IDR 240,000

Persediaan awal barang dagangan IDR 36,000,000

Persediaan awal barang dagangan IDR 36,000,000

Persediaan akhir barang dagangan IDR 26,500,000

Persediaan akhir barang dagangan IDR 26,500,000

Penyesuaian sewa gedung IDR 750,000

Penyesuaian dimuka gedung IDR 750,000

IDR 1,595,833
IDR 458,333
IDR 666,667
IDR 470,833

IDR 65,085,833 IDR 65,085,833

 PT EKONOMI
JURNAL PENUTUP
Januari 2017

Tanggal Ref Nama Perkiraan Uraian Debet

31 3-300 Ikhtisar Laba Rugi Penutupan IDR 15,745,833
6-011 Beban Gaji Penutupan
6-012 Beban Alat Tulis Kantor Penutupan
6-013 Beban Transport / Perjalanan Bisnis Penutupan
6-014 Beban Listrik & Telpon Penutupan
6-015 Beban Penyusutan Penutupan
6-016 Beban Sewa Penutupan
6-018 Beban Penjualan & Pemasaran Penutupan
6-019 Beban Usaha Lainnya Penutupan

IDR 15,745,833
 Kredit

IDR 10,000,000
IDR 250,000
IDR 750,000
IDR 950,000
IDR 1,595,833
IDR 750,000
IDR 1,300,000
IDR 150,000

IDR 15,745,833
 BUKU BESAR

Nomor Akun 1-120

Nama Akun Bank BCA
Saldo Normal D

Tanggal Uraian Ref Debet

Jan 17 Saldo Awal
Jan 17 IDR -
Jan 17 IDR -
IDR -
Jan 17 IDR -
Jan 17 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
 IDR -
IDR -
IDR -
IDR -
Bank BCA : Terima piutang dari Toko A : Rp. 14.250.000 IDR 14,250,000
IDR -
IDR 12,500,000
IDR 16,250,000
IDR 12,500,000
Jan 17 IDR 15,000,000
IDR 500,000
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
Bank BCA : Biaya Administrasi Bank : Rp 125.000 IDR -
IDR -
IDR -
IDR -
IDR -
Jan 17 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
Bank BCA : Cadangan untuk kas kecil : Rp 2.500.000 IDR -
IDR -
IDR -
IDR -
 IDR -
Jan 17 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
SALDO SEBELUM PENYESUAIAN
IDR -
IDR -
IDR -
IDR -
Jan 17 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
SALDO SETELAH PENYESUAIAN SEBELUM PENUTUPAN
IDR -
IDR -
IDR -
IDR -
Jan 17 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
 IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
SALDO SETELAH PENUTUPAN
Saldo Awal IDR 15,000,000
Saldo Akhir IDR 83,375,000

Kredit Saldo
IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 15,000,000
IDR - IDR 29,250,000
IDR - IDR 29,250,000
IDR - IDR 41,750,000
IDR - IDR 58,000,000
IDR - IDR 70,500,000
IDR - IDR 85,500,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR - IDR 86,000,000
IDR 125,000 IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR - IDR 85,875,000
IDR 2,500,000 IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR - IDR 83,375,000
IDR 83,375,000
Ref Nama Perkiraan Saldo Awal
Debet Kredit
1-110 Kas Kecil IDR 10,000,000 IDR -
1-120 Bank BCA IDR 15,000,000 IDR -
1-130 Bank BNI IDR 125,000,000 IDR -
1-140 Piutang Dagang IDR 43,000,000 IDR -
1-150 Cadangan Kerugian Oiutang IDR - IDR 4,300,000
1-160 Piutang Karyawan IDR - IDR -
1-170 Persediaan Barang IDR 36,000,000 IDR -
1-180 Sewa Dibayar Dimuka IDR 9,000,000 IDR -
1-190 Uang Muka Pembeliaan IDR - IDR -
1-210 Tanah IDR 75,000,000 IDR -
1-220 Bangunan IDR 110,000,000 IDR -
1-230 Kendaraan IDR 80,000,000 IDR -
1-240 Peralatan Kantor IDR 22,600,000 IDR -
1-270 Akum. Penyusutan Bangunan IDR - IDR 5,500,000
1-280 Akum. Penyusutan Kendaraan IDR - IDR 9,333,333
1-290 Akum. Penyusutan Peralatan Kantor IDR - IDR 7,062,500
1-310 Bangunan Dalam Proses IDR 65,000,000 IDR -
2-110 Hutang Dagang IDR - IDR 99,000,000
2-120 Hutang Lancar Lainnya IDR - IDR -
2-210 Hutang Jangka Panjang IDR - IDR -
3-100 Modal Saham IDR - IDR 315,000,000
3-200 Saldo Laba IDR - IDR 150,404,167
3-300 Ikhtisar Laba Rugi IDR - IDR -
4-100 Penjualan Barang Dagangan IDR - IDR -
4-200 Retur Penjualan Barang IDR - IDR -
4-300 Potongan Penjualan IDR - IDR -
5-100 Pembeliaan IDR - IDR -
5-200 Retur Pembeliaan IDR - IDR -
5-300 Potongan Pembeliaan IDR - IDR -
6-011 Beban Gaji IDR - IDR -
6-012 Beban Alat Tulis Kantor IDR - IDR -
6-013 Beban Transport / Perjalanan Bisnis IDR - IDR -
6-014 Beban Listrik & Telpon IDR - IDR -
6-015 Beban Penyusutan IDR - IDR -
6-016 Beban Sewa IDR - IDR -
6-018 Beban Penjualan & Pemasaran IDR - IDR -
6-019 Beban Usaha Lainnya IDR - IDR -
7-100 Pendapatan Lain-lain Diluar Usaha IDR - IDR -
7-200 Beban Lain-lain Diluar Usaha IDR - IDR -
Total IDR 590,600,000 IDR 590,600,000
 PT EKONOMI
NERACA PERCOBAAN

Jurnal Umum Kas Bank

Debet Kredit Debet Kredit Debet
IDR 2,500,000 IDR - IDR - IDR 8,000,000 IDR -
IDR - IDR 2,500,000 IDR - IDR - IDR 14,250,000
IDR - IDR - IDR - IDR - IDR -
IDR 50,000 IDR 2,500,000 IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR 300,000 IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR 1,800,000 IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR 2,500,000 IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR 3,500,000 IDR - IDR - IDR - IDR 45,000,000
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR 2,500,000 IDR - IDR - IDR - IDR -
IDR - IDR 50,000 IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR 3,500,000 IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR 250,000 IDR - IDR -
IDR - IDR - IDR 750,000 IDR - IDR -
IDR - IDR - IDR 950,000 IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR 1,300,000 IDR - IDR -
IDR - IDR - IDR 150,000 IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR 8,550,000 IDR 8,550,000 IDR 8,000,000 IDR 8,000,000 IDR 59,250,000
 Jurnal Penjualan Jurnal Pembelian
Kredit Debet Kredit Debet Kredit
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR 45,000,000 IDR - IDR - IDR - IDR -
IDR 14,250,000 IDR 42,000,000 IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR 36,000,000
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR 42,000,000 IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR 35,000,000 IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR 1,000,000 IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR - IDR - IDR - IDR - IDR -
IDR 59,250,000 IDR 42,000,000 IDR 42,000,000 IDR 36,000,000 IDR 36,000,000
Saldo
Debet Kredit
IDR 4,500,000 IDR -
IDR 26,750,000 IDR -
IDR 80,000,000 IDR -
IDR 68,300,000 IDR -
IDR - IDR 4,300,000
IDR 300,000 IDR -
IDR 36,000,000 IDR -
IDR 9,000,000 IDR -
IDR 1,800,000 IDR -
IDR 75,000,000 IDR -
IDR 110,000,000 IDR -
IDR 80,000,000 IDR -
IDR 25,100,000 IDR -
IDR - IDR 5,500,000
IDR - IDR 9,333,333
IDR - IDR 7,062,500
IDR 65,000,000 IDR -
IDR - IDR 86,500,000
IDR - IDR -
IDR - IDR -
IDR - IDR 315,000,000
IDR - IDR 150,404,167
IDR - IDR -
IDR - IDR 42,000,000
IDR 2,500,000 IDR -
IDR - IDR 50,000
IDR 35,000,000 IDR -
IDR - IDR 3,500,000
IDR 1,000,000 IDR -
IDR - IDR -
IDR 250,000 IDR -
IDR 750,000 IDR -
IDR 950,000 IDR -
IDR - IDR -
IDR - IDR -
IDR 1,300,000 IDR -
IDR 150,000 IDR -
IDR - IDR -
IDR - IDR -
IDR 623,650,000 IDR 623,650,000
 PT EKONOMI
NERACA PERCOBAAN
Per 31 Januari 2017
Neraca Percobaan Penyesuaian NP Setelah Penyesuaian
Ref Nama Perkiraan Debet Kredit Debet Kredit Debet
 PT EKONOMI
NERACA PERCOBAAN
Per 31 Januari 2017
NP Setelah Penyesuaian Perhitungan Laba Neraca
Kredit Debet Kredit Debet Kredit