PT.

TIGA SERANGKAI RENT CAR

JURNAL PENYESUAIAN
31 DESEMBER 2018

Tanggal Perkiraan dan Keterangan Ref Debet

Des 31 Beban Perlengkapan Rp 10,200,000.00
Perlengkapan Kantor
31 Beban Iklan Rp 18,000,000.00
Iklan Dibayar Dimuka
31 Beban Administrasi & Umum Rp 354,400,000.00
Beban Promosi & Iklan Rp 531,600,000.00
Akumulasi Penyusutan gedung
Akumulasi Penyusutan kendaraan
Akumulasi Penyusuan Inventaris
31 Beban Administrasi & Umum Rp 5,000,000.00
Asuransi Dibayar Dimuka
31 Beban Bunga Bank Rp 25,000,000.00
Utang Bunga
31 Biaya BBM Rp 8,750,000.00
Kas dan Setara Kas
31 Pendapatan Diterima Dimuka Rp 81,250,000.00
Pendapatan Jasa Sewa
31 Beban Gaji dan Upah Rp 63,750,000.00
Utang Gaji
31 Kas dan Setara Kas Rp 2,850,000.00
Beban Administrasi & Umum Rp 150,000.00
Pendapatan Jasa giro
31 Kas dan Setara Kas Rp 10,000,000.00
Piutang Dagang
Rp 1,110,950,000.00
Halaman :1 (SATU)
Kredit

Rp 10,200,000.00

Rp 18,000,000.00

Rp 100,000,000.00
Rp 775,000,000.00
Rp 11,000,000.00

Rp 5,000,000.00

Rp 25,000,000.00

Rp 8,750,000.00

Rp 81,250,000.00

Rp 63,750,000.00

Rp 3,000,000.00

Rp 10,000,000.00
Rp 1,110,950,000.00
 PT. TIGA SE
NE
PER 31

No. Nama Akun NERACA SALDO JURNAL PENYESUAIAN

Akun D K D

:Kas dan Setara Kas 54,925,000 12,850,000

:Piutang Dagang 62,500,000
:Asuransi dibayar dimuka 65,000,000
:Iklan Dibayar Dimuka 30,000,000
:Perlengkapan Kantor 30,200,000
:Tanah 500,000,000
:Gedung 2,000,000,000
:Kendaraan 7,750,000,000
:Inventaris 110,000,000
:Akum. Penyusutan Gedung 100,000,000
:Akum. Penyusutan Kendaraan 775,000,000
:Akum. Penyusutan Inventaris 10,000,000
:Pendapatan Diterima Dimuka 116,250,000 81,250,000
:Utang Dagang 11,000,000
:Utang Gaji 50,000,000
:Hutang Bunga 90,000,000
:Utang Pajak -
:Utang Telepon, air, dan listrik -
:Utang Bank 2,450,000,000
:Ekuitas Bapak Arjuna 6,911,875,000
:Prive Bapak Arjuna 12,500,000
:Pendapatan Jasa Sewa 209,750,000
:Pendapatan jasa giro
:Beban Gaji dan Upah 52,500,000 63,750,000
:Beban Administrasi dan umum 14,875,000 359,550,000
:Beban promosi dan iklan 12,500,000 549,600,000
:Beban BBM (Bahan Bakar Minyak) 750,000 8,750,000
:Beban Pemeliharaan Kendaraan 3,125,000
:Beban bunga Bank 25,000,000 25,000,000
:Beban pemakaian perlengkapan 10,200,000
:Beban penyusutan gedung
:Beban penyusutan inventaris
:Beban penyusutan kendaraan
:Beban asuransi

TOTAL 10,723,875,000 10,723,875,000 1,110,950,000

RUGI BERSIH
-
 PT. TIGA SERANGKAI RENT CAR
NERACA SALDO
PER 31 DESEMBER 2018

URNAL PENYESUAIAN NS SETELAH AJP LABA RUGI

K D K D K

8,750,000 59,025,000
10,000,000 52,500,000
5,000,000 60,000,000
18,000,000 12,000,000
10,200,000 20,000,000
500,000,000
2,000,000,000
7,750,000,000
110,000,000
100,000,000 200,000,000
775,000,000 1,550,000,000
11,000,000 21,000,000
35,000,000
11,000,000
63,750,000 113,750,000
25,000,000 115,000,000
-
-
2,450,000,000
6,911,875,000
12,500,000
81,250,000 291,000,000 291,000,000
3,000,000 3,000,000 3,000,000
116,250,000 116,250,000
374,425,000 374,425,000
562,100,000 562,100,000
9,500,000 9,500,000
3,125,000 3,125,000
50,000,000 50,000,000
 10,200,000 10,200,000

1,110,950,000 11,701,625,000 11,701,625,000 1,125,600,000 294,000,000

831,600,000
1,125,600,000 1,125,600,000
 NERACA
D K

59,025,000
52,500,000
60,000,000
12,000,000
20,000,000
500,000,000
2,000,000,000
7,750,000,000
110,000,000
200,000,000
1,550,000,000
21,000,000
35,000,000
11,000,000
113,750,000
115,000,000
-
-
2,450,000,000
6,911,875,000
12,500,000
10,576,025,000 11,407,625,000
831,600,000
11,407,625,000 11,407,625,000
PT. TIGA SERANGKAI RENT CAR PT. TIGA SERANGKAI RENT CAR
LAPORAN LABA RUGI LAPORAN LABA RUGI
Untuk Periode bulan Desember 2018 Untuk Periode bulan Desember 2018

PENDAPATAN
:Pendapatan Jasa Sewa 291,000,000 :Ekuitas Bapak Arjuna
:Pendapatan jasa giro 3,000,000 :Prive Bapak Arjuna
Total Pendapatan 294,000,000
BEBAN BEBAN : Rugi Operasional
:Beban Gaji dan Upah 116,250,000 Ekuitas Akhir
:Beban Administrasi dan umum 374,425,000
:Beban promosi dan iklan 562,100,000
:Beban BBM (Bahan Bakar Minyak) 9,500,000
:Beban Pemeliharaan Kendaraan 3,125,000
:Beban bunga Bank 50,000,000
:Beban pemakaian perlengkapan 10,200,000
Total Beban-beban 1,125,600,000
RUGI OPERASIONAL (831,600,000)
AI RENT CAR PT. TIGA SERANGKAI RENT CAR
LAPORAN POSISI KEUANGAN
an Desember 2018 Per 31 Desember 2018

ASET
6,911,875,000 ASET LANCAR
(12,500,000) :Kas dan Setara Kas 59,025,000
:Piutang Dagang 52,500,000
(831,600,000) :Asuransi dibayar dimuka 60,000,000
6,067,775,000 :Iklan Dibayar Dimuka 12,000,000
:Perlengkapan Kantor 20,000,000
Total aset Lancar 203,525,000
ASET TETAP
:Tanah 500,000,000
500,000,000
:Gedung 2,000,000,000
:Akum. Penyusutan Gedung (200,000,000)
1,800,000,000
:Kendaraan 7,750,000,000
:Akum. Penyusutan Kendaraan (1,550,000,000)
6,200,000,000
:Inventaris 110,000,000
:Akum. Penyusutan Inventaris (21,000,000)
89,000,000

TOTAL ASET 8,792,525,000

ANGKAI RENT CAR
OSISI KEUANGAN
esember 2018

LIABILITAS DAN EKUITAS

LIABILITAS
:Pendapatan Diterima Dimuka 35,000,000
:Utang Dagang 11,000,000
:Utang Gaji 113,750,000
:Hutang Bunga 115,000,000
:Utang Pajak -
:Utang Telepon, air, dan listrik -
:Utang Bank 2,450,000,000
Total Liabilitas 2,724,750,000

EKUITAS
:Ekuitas Bapak Arjuna 6,911,875,000
:prive Bapak Arjuna (12,500,000)
:saldo laba tahun 2018 (831,600,000)
* 6,067,775,000

TOTAL LIABILITAS DAN EKUITAS 8,792,525,000

PT. TIGA SERANGKAI RENT CAR
JURNAL PENUTUP
31 DESEMBER 2018

Tanggal Perkiraan dan Keterangan Ref Debet

Des 31 :Pendapatan Jasa Sewa 291,000,000

:Pendapatan jasa giro 3,000,000
Iktisar L/R

31 Iktisar L/R 1,125,600,000

:Beban Gaji dan Upah
:Beban Administrasi dan umum
:Beban promosi dan iklan
:Beban BBM (Bahan Bakar Minyak)
:Beban Pemeliharaan Kendaraan
:Beban bunga Bank
:Beban pemakaian perlengkapan

31 Iktisar L/R 12,500,000

Pengambilan pribadi

31 Modal 831,600,000
Iktisar L/R

2,263,700,000

0
Halaman :1 (SATU)
Kredit

294,000,000

116,250,000
374,425,000
562,100,000
9,500,000
3,125,000
50,000,000
10,200,000

12,500,000

831,600,000

2,263,700,000