GENERAL JOURNAL

as of January 2017

Date Account Titles and Explanation Debet

01/01/2017 Kas ###
Peralatan Kantor ###
Modal

01/01/2017 Sewa dibayar dimuka (18 months) ###

Kas

Deposito Sewa Rp5,000,000.00

Kas

Beban Sewa Rp2,500,000.00

Sewa dibayar dimuka

09/01/2017 Kas ###

Utang Bank - xxx

Beban Bunga ###

Utang Bunga

11/01/2017 Uang Muka Pembelian Equipment - Car ###

Kas

Equipment Leasing - Car ###

Bunga ###
Utang Leasing

14/01/2017 Kas ###

Piutang Jasa - PT Sakti Sejahtera ###
Pendapatan Jasa - PT Sakti Sejahtera

20/01/2017 Kas ###

Piutang Jasa - PT Sakti Sejahtera

21/01/2017 Perlengkapan Kantor - ATK Rp5,000,000.00

Kas

28/01/2017 Beban Gaji ###

 Kas

30/01/2017 Beban TAL Rp1,650,000.00

Utang
Credit

###

###
###

Rp5,000,000.00

Rp2,500,000.00

###

###

###

###

###

###

Rp5,000,000.00
 ###

Rp1,650,000.00
Date Account Titles and Explanation Debet Credit
31/01/2017 Beban Sewa ###
Sewa dibayar dimuka ###

31/01/2017 Utang bunga ###

Kas ###
Kas 100 Debet Kredit
01/01/2017 ###
09/01/2017 ###
14/01/2017 ###
20/01/2017 ###
01/01/2017 ###
01/01/2017 ###
11/01/2017 ###
21/01/2017 ###
28/01/2017 ###
### ###
Total ###

Deposito 102
01/01/2017 ### -

Piutang 103 Debet Kredit

14/01/2017 ### -
20/01/2017 - ###

Perlengkapan 104 Debet Kredit

21/01/2017 ### -

Peralatan Kantor 105 Debet Kredit

01/01/2017 ### -

Peralatan - Leasing Car 106 Debet Kredit

11/01/2017 ### -

Utang Bank 200 Debet Kredit

09/01/2017 - ###

Utang Bunga 201 Debet Kredit

09/01/2017 - ###

Utang Leasing 202 Debet Kredit

11/01/2017 - ###

Utang Usaha 203 Debet Kredit

30/01/2017 - ###
Modal Usaha 300 Debet Kredit
01/01/2017 - ###

Pendapatan 400 Debet Kredit

14/01/2017 - ###

Beban Bunga 500 Debet Kredit

09/01/2017 ### -

Beban Sewa 501 Debet Kredit

01/01/2017 ### -

Beban Gaji 502 Debet Kredit

28/01/2017 ### -

Beban TAL 503 Debet Kredit

30/01/2017 ### -
No Akun Debit Kredit
100 Kas ###
102 Deposito ###
103 Piutang -
104 Perlengkapan ###
105 Peralatan ###
106 Peralatan - Leasing C ###
200 Utang Bank ###
201 Utang Bunga ###
202 Utang Leasing ###
203 Utang Usaha ###
300 Modal Usaha ###
400 Pendapatan ###
500 Beban Bunga ###
501 Beban Sewa ###
502 Beban Gaji ###
503 Beban TAL ###
TOTAL ### ###
Pendapatan ###
Beban Bunga ###
Beban Sewa ###
Beban Gaji ###
Beban TAL ###
###
Net/Loss ###