PIJAT MIMIN

NERACA SALDO
Nov-18
No.Akun Keterangan D K

111 Kas 70,500,000

112 Perlengkapan 15,500,000
113 Piutang 0
121 Peralatan 10,000,000
122 Akumulasi Peny Peralatan 2,000,000
211 Utang Usaha 0
311 Modal 100,000,000
312 Prive 4,000,000
411 Pendapatan Jasa 19,000,000
511 Beban Iklan 5,000,000
512 Beban Peny Peralatan 2,000,000
514 Beban Gaji 3,000,000
515 Beban TAL 5,000,000
516 Beban Lain-Lain 6,000,000
121,000,000 121,000,000
 PIJAT MIMIN
JURNAL PENYESUAIAN
DESEMBER 2017
No Keterangan Ref D K
1 Beban Asuransi 750,000
Asuransi Dibayar dimuka 750,000
2 Beban Peny Peralatan 300,000
Akumulasi Peny Peralatan 300,000
3 Beban Gaji 400,000
Utang Gaji 400,000
4 Beban Perlengkapan 14,900,000
Perlengkapan 14,900,000
5 Pendapatan Jasa 2,000,000
Pendapatan Diterima Dimuka 2,000,000
6 Piutang 1,500,000
Pendapatan Jasa 1,500,000

PIJAT MIMIN
JURNAL PEMBALIK
DESEMBER 2017
No Keterangan REF D K
1 Utang Gaji 400,000
Beban Gaji 400,000
2 Pendapatan Jasa 1500000
Piutang 1500000
3 Pendapatan Diterima dimuka 2000000
Pendapatan Jasa 2000000
 PIJAT MIMIN
NERACA LAJUR
DESEMBER 2017
NS AJP
No.Akun Keterangan
D K D K
111 Kas 70,500,000
112 Perlengkapan 15,500,000 14,900,000
113 Piutang 0 1,500,000
121 Peralatan 10,000,000
122 Akumulasi Peny Peralatan 2,000,000 300,000
211 Utang Usaha 0
311 Modal 100,000,000
312 Prive 4,000,000
411 Pendapatan Jasa 19,000,000 2,000,000 1,500,000
511 Beban Iklan 5,000,000
512 Beban Peny Peralatan 2,000,000 300,000
513 Beban Gaji 3,000,000 400,000
514 Beban TAL 5,000,000
515 Beban Lain-Lain 6,000,000
121,000,000 121,000,000
516 Beban Asuransi 750,000
123 Asuransi dibayar dimuka 750,000
212 Utang Gaji 400,000
517 Beban Perlengkapan 14,900,000
213 Pendapatan/Jasa diterima dimuka 2,000,000
19850000 19850000
RUGI
T MIMIN
CA LAJUR
MBER 2017
NSSD Laporan L/R Laporan Neraca
D K D K D K
70,500,000 70,500,000
600,000 600,000
1,500,000 1,500,000
10,000,000 10,000,000
2,300,000 2,300,000
0 0
100,000,000 100,000,000
4,000,000 4,000,000
18,500,000 18,500,000
5,000,000 5,000,000
2,300,000 2,300,000
3,400,000 3,400,000
5,000,000 5,000,000
6,000,000 6,000,000

750,000 750,000
750,000 750,000
400,000 400,000
14,900,000 14,900,000
2,000,000 2,000,000
123950000 123950000 37350000 18500000 86,600,000 105,450,000
-18850000 -18,850,000
 PIJAT MIMIN
NERACA LAJUR
DESEMBER 2017
NS AJP
No.Akun Keterangan
D K D K
111 Kas 70,500,000
112 Perlengkapan 15,500,000 14,900,000
113 Piutang 0 1,500,000
121 Peralatan 10,000,000
122 Akumulasi Peny Peralatan 2,000,000 300,000
211 Utang Usaha 0
311 Modal 100,000,000
312 Prive 4,000,000
411 Pendapatan Jasa 19,000,000 2,000,000 1,500,000
511 Beban Iklan 5,000,000
512 Beban Peny Peralatan 2,000,000 300,000
514 Beban Gaji 3,000,000 400,000
515 Beban TAL 5,000,000
516 Beban Lain-Lain 6,000,000
121,000,000 121,000,000
517 Beban Asuransi 750,000
114 Asuransi Dibayar dimuka 750,000
212 Utang Gaji 400,000
517 Beban Perlengkapan 14,900,000
115 Pendapatan/Jasa diterima dimuka 2,000,000
19850000 19850000
Rugi
 PIJAT MIMIN
NERACA LAJUR
ESEMBER 2017
NSSD Laporan L/R Laporan Neraca
D K D K D K
70,500,000 70,500,000
600,000 600,000
1,500,000 1,500,000
10,000,000 10,000,000
2,300,000 2,300,000
0 0
100,000,000 100,000,000
4,000,000 4,000,000
18,500,000 18,500,000
5,000,000 5,000,000
2,300,000 2,300,000
3,400,000 3,400,000
5,000,000 5,000,000
6,000,000 6,000,000

750,000 750,000
750,000 750,000
400,000 400,000
14,900,000 14,900,000
2,000,000 2,000,000
123,950,000 123,950,000 37,350,000 18,500,000 86,600,000 105450000
-18,850,000 -18,850,000
37,350,000 37,350,000 105,450,000 105,450,000
 JURNAL PENUTUP
RUMAAH PINTAR
DESEMBER 2018
NO KETERANGAN D K
1 Pendapatan Jasa 18,500,000
Ikhtisar L/R 18,500,000
2 Ikhtisar L/R 37,350,000
Beban Iklan 5,000,000
Beban Peny
Peralatan 2,300,000
Beban Gaji 3,400,000
Beban TAL 5,000,000
Beban Lain-
Lain 6,000,000

Beban Asuransi
750,000
Beban
Perlengkapan 14,900,000
3 Modal 18,850,000
Rugi 18,850,000
4 Modal 4,000,000
Prive 4,000,000