Periode Akuntansi

1 Januari 2017

DAFTAR AKUN

REF

1-110
1-120
1-130
1-140
1-150
1-160
1-170
1-180
1-190
1-210
1-220
1-230
1-240
1-270
1-280
1-290
1-310
2-110
2-120
2-210
3-100
3-200
3-300
4-100
4-200
4-300
5-100
5-200
5-300
6-011
6-012
6-013
6-014
6-015
6-016
6-018
6-019
7-100
7-200
 Periode Akuntansi
1 Januari 2017

DAFTAR AKUN

Nama Perkiraan Saldo Normal

Kas Kecil D
Bank BCA D
Bank BNI D
Piutang dagang D
cadangan kerugian piutang K
piutang karyawan D
persediaan barang D
sewa dibayar dimuka D
uang muka pembelian D
tanah D
bangunan D
kendaraan D
peralatan kantor D
akum. Penyusutan bangunan K
akum. Penyusutan kendaraan K
akum. Penyusutan peralatan kantor K
bangunan dalam proses D
hutang dagang K
hutang lancar lainnya K
hutang jangka panjang K
modal saham K
saldo laba K
ikhtisar laba rugi K
penjualan barang dagangan K
retur penjualan barang K
potongan penjualan D
pembelian D
retur pembelian K
potongan pembelian K
beban gaji D
beban alat tulis kantor D
beban transportasi / perjalanan dinas D
beban listrik & telpon D
beban penyusutan D
beban sewa D
beban penjualan & pemasaran D
beban usaha lainnya D
pendapatan lain-lain diluar usaha K
beban lain-lain diluar usaha D
 PE

Kode Pelanggan

C0
C1
C2

Kode Pemasok
V1
V2
 PELANGGAN

Nama Pelanggan

1140-Toko A
1140-Toko B
1140-Toko C

PEMASOK

Nama pemasok
2110-PT. A
2110-PT. B
PELANGGAN

Ketrangan Saldo Piut. Dagang

Piutang Usaha IDR 14,250,000

Piutang Usaha IDR 12,500,000
IDR 16,250,000

Total IDR 43,000,000

PEMASOK

Keterangan Saldo Hutang Dagang

Utang usaha IDR 45,000,000
Utang usaha IDR 54,000,000
 PT EKONOMI
LAPORAN POSISI KEUANGAN
Per 31 Desember 2016

Ref Nama Perkiraan

1-110 Kas Kecil
1-120 Bank BCA
1-130 Bank BNI
1-140 Piutang dagang
1-150 cadangan kerugian piutang
1-160 piutang karyawan
1-170 persediaan barang
1-180 sewa dibayar dimuka
1-190 uang muka pembelian
1-210 tanah
1-220 bangunan
1-230 kendaraan
1-240 peralatan kantor
1-270 akum. Penyusutan bangunan
1-280 akum. Penyusutan kendaraan
1-290 akum. Penyusutan peralatan kantor
1-310 bangunan dalam proses
2-110 hutang dagang
2-120 hutang lancar lainnya
2-210 hutang jangka panjang
3-100 modal saham
3-200 saldo laba

TOTAL :
NGAN
016

Debet Kredit
IDR 10,000,000
IDR 15,000,000
IDR 125,000,000
IDR 43,000,000
IDR 4,300,000

IDR 36,000,000
IDR 9,000,000

IDR 75,000,000
IDR 110,000,000
IDR 80,000,000
IDR 22,600,000
IDR 5,500,000
IDR 9,333,333
IDR 7,062,500
IDR 65,000,000
IDR 99,000,000

IDR 315,000,000
IDR 150,404,167

IDR 590,600,000 IDR 590,600,000

 PT EKONO
JURNAL UM
Januari 2

Tangal Ref Nama Perkiraan

10 4-200 retur penjualan barang

1-140 Piutang dagang

12 2-110 hutang dagang

5-200 retur pembelian

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
 PT EKONOMI
JURNAL UMUM
Januari 2017

Uraian Debet

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

Retur barang dagangan dari toko A : Rp 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

Bank BCA : Cadangan untuk kas kecil : Rp 2.500.000 IDR 2,500,000

Bank BCA : Cadangan untuk kas kecil : Rp 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%
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%

TOTAL : IDR 8,550,000

 Kredit

IDR 1,500,000

IDR 3,500,000

IDR 2,500,000

IDR 1,000,000

IDR 50,000

IDR 8,550,000
 Kode
Tanggal bukti kas
pemasok/pelanggan
5
10
10
13
17
20
28
30
30
 akun
uraian
debet
Pembelian alat tulis kantor : Rp 250.000 6-012
Pembayaran rekening listrik : Rp 200.000 6-014
Pembayaran rekening telpon : Rp. 750.000 6-014
Pembelian 1 unit komputer : Rp 2.500.000 1-240
biaya transport & perjalanan dinas : Rp 750.000 6-013
Pembayaran biaya promosi : Rp 1.300.000 6-016
uang muka bahan bangunan : Rp 1.800.000 1-190
biaya administrasi lainnya : Rp 150.000 6-019
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 300,000 IDR 300,000
1-110 IDR 150,000 IDR 150,000

TOTAL : IDR 8,000,000 IDR 8,000,000

 KODE PEMASOK /
TANGGAL
PELANGGAN

Jan-17 2 C0
Jan-17 2 V1
Jan-17
Jan-17 C1
Jan-17 C2
Jan-17
Jan-17 C0
Jan-17 C2
Jan-17
Jan-17
Jan-17
Jan-17
 PT EKONOMI
BANK
Januari 2017

AKUN
URAIAN

DEBET
Bank BCA : Teriama Piutang dari Toko A: Rp 14.250.000 1-120
Bank BNI : Pembayaran Hutang kepada PT. A Sebesar Rp 45.000.000 2-110

Bank BCA : terima piutang dari toko B : Rp 12.500.000 1-120

Bank BCA : terima piutang dari toko C : Rp 16.250.000 1-120

Bank BCA : terima piutang dari toko A : Rp 12.500.000 1-120

Bank BCA : terima piutang dari toko C : Rp 15.000.000 1-120

Bank BCA : Pendapatan lain-lain : Rp 500.000 1-120

Bank BCA : Biaya Administrasi bank : Rp 125.000 6-019
AKUN BANK BANK

KREDIT DEBET KREDIT

1-140 IDR 14,250,000 IDR 14,250,000
1-130 IDR 45,000,000 IDR 45,000,000

1-140 IDR 12,500,000 IDR 12,500,000

1-140 IDR 16,250,000 IDR 16,250,000

1-140 IDR 12,500,000 IDR 12,500,000

1-140 IDR 15,000,000 IDR 15,000,000

7-100 IDR 500,000 IDR 500,000

1-120 IDR 125,000 IDR 125,000
 Kode

Tanggal Pelanggan Nomor Faktur

3 C0 FP 0001
7 C2 FP 0002
13 C1 FP 0003
 Akun

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

Kredit Debet Kredit

4-100 IDR 12,500,000 IDR 12,500,000
4-100 IDR 15,000,000 IDR 15,000,000
4-100 IDR 14,500,000 IDR 14,500,000

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

 Kode
Bukti Pembelian
Tanggal Pemasok Barang
3 v2
v2
7 v1
 Akun

Uraian Debet
Pembelian barang dagangan kepada PT. B : Rp. 20.000.000. Potongan 5% 5-100
Potongan pembelian 5-100
Pembelian barang dagangan kepada PT. A : Rp. 15.000.000 5-100
Akun Jumlah

Kredit Debet Kredit

2-110 IDR 20,000,000 IDR 20,000,000
2-110 IDR 1,000,000 IDR 1,000,000
2-110 IDR 15,000,000 IDR 15,000,000

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

Nomor Pelanggan
Nama Pelanggan

Tanggal
31

31

31

31
 BUKU BESAR PEMBANTU PIUTANG

C0
11

Uraian Ref Debet

Saldo awal

0
0
0
0
0
0
0
0
0
0
0
0
 0
0
0
0
0
0
0
0
Bank BCA : Teriama Piutang dari Toko A: Rp 14.250.000 Bank 14250000
0
0
0
0
0
Bank BCA : terima piutang dari toko A : Rp 12.500.000 Bank 12500000
0
0
0
0
0
0
0
0
0
0
0
0
0
Bank BCA : Teriama Piutang dari Toko A: Rp 14.250.000 Bank 0
0
0
0
0
0
Bank BCA : terima piutang dari toko A : Rp 12.500.000 Bank 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Saldo awal IDR 14,250,000
Saldo Akhir IDR 14,250,000

Kredit Saldo

IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
 0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 28,500,000
0 IDR 28,500,000
0 IDR 28,500,000
0 IDR 28,500,000
0 IDR 28,500,000
0 IDR 28,500,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
0 IDR 41,000,000
IDR 14,250,000 IDR 26,750,000
0 IDR 26,750,000
0 IDR 26,750,000
0 IDR 26,750,000
0 IDR 26,750,000
0 IDR 26,750,000
12500000 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
0 IDR 14,250,000
IDR 14,250,000
 BUKU BESAR PEMBANTU HU

Nomor Pemasok
Nama Pemasok

Tanggal
###

###
###
 BUKU BESAR PEMBANTU HUTANG

V1
2110-PT. A

Uraian Ref
Saldo Awal
Bank BNI : Pembayaran Hutang Kepada PT. A Sebesar : Rp. 45.000.000 Bank

Bank BNI : Pembayaran Hutang Kepada PT. A Sebesar : Rp. 45.000.000 Bank
Pembelian barang dagangan kepada PT. A : Rp. 15.000.000. Pembelian

Pembelian barang dagangan kepada PT. A : Rp. 15.000.000.

G

Saldo Awal IDR 45,000,000

Saldo Akhir IDR 45,000,000

Debet Kredit Saldo

IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR 45,000,000 IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR - IDR 90,000,000
IDR - IDR 45,000,000 IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR 15,000,000 IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR - IDR 60,000,000
IDR - IDR 15,000,000 IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR - IDR - IDR 45,000,000
IDR 45,000,000
 PT EKONOMI
JURNAL PENYESUAIAN
Januari 2017

Tanggal Ref Nama Perkiraan

31 6-018 beban penjualan & pemasaran
1-150 cadangan kerugian piutang

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

1-270 akum. Penyusutan bangunan
1-280 akum. Penyusutan kendaraan
1-290 akum. Penyusutan peralatan kantor
 PT EKONOMI
JURNAL PENYESUAIAN
Januari 2017

Uraian Debet Kredit

IDR 240,000
IDR 240,000

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

IDR 26,500,000
IDR 26,500,000

IDR 750,000
IDR 750,000

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

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

Tanggal Ref Nama Perkiraan
31 3-300 ikhtisar laba rugi
6-011 beban gaji
6-012 beban alat tulis kantor
6-013 beban transportasi / perjalanan dinas
Uraian Debet Kredit
Penutup IDR 54,485,833
Penutup IDR 10,000,000
Penutup IDR 250,000
Penutup IDR 750,000

IDR 54,485,833 IDR 11,000,000

 Ref Nama Perkiraan
1-110 Kas Kecil
1-120 Bank BCA
1-130 Bank BNI
1-140 Piutang dagang
1-150 cadangan kerugian piutang
1-160 piutang karyawan
1-170 persediaan barang
1-180 sewa dibayar dimuka
1-190 uang muka pembelian
1-210 tanah
1-220 bangunan
1-230 kendaraan
1-240 peralatan kantor
1-270 akum. Penyusutan bangunan
1-280 akum. Penyusutan kendaraan
1-290 akum. Penyusutan peralatan kantor
1-310 bangunan dalam proses
2-110 hutang dagang
2-120 hutang lancar lainnya
2-210 hutang jangka panjang
3-100 modal saham
3-200 saldo laba
3-300 ikhtisar laba rugi
4-100 penjualan barang dagangan
4-200 retur penjualan barang
4-300 potongan penjualan
5-100 pembelian
5-200 retur pembelian
5-300 potongan pembelian
6-011 beban gaji
6-012 beban alat tulis kantor
6-013 beban transportasi / perjalanan dinas
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
 Saldo awal Jurnal Umum

debet kredit Debet Kredit

#NAME?
 Kas

Debet kredit