Data

Nama Akun Sum of Debit Sum of Kredit

Bank BCA Rp 21,280,000
BANK BNI : 321.265.45 Rp 1,004,310,814
Beban Bunga pinjaman Rp 16,068,333
Beban Listrik Bag. DM & Umum Rp 1,189,550
Beban Listrik Bag. Pemasaran Rp 3,568,650
Beban Telephone bag. ADM & umum Rp 531,381
Beban Telephone bag. Pemasaran Rp 1,594,144
Biaya bensin, Tol & Parkir Rp 575,650
Diskon Rp 300,000
Investasi Saham Rp 772,500,000 -65487375
Kas Rp 10,560,000 Rp 76,047,375
Pendapatan sewa Rp 9,600,000
persediaan bohlam Rp 480,000
Persediaan kabel Rp 45,000,000
persediaan pembersih lantai Rp 4,000,000
persediaan pengahrum ruangan Rp 7,800,000
persediaan soklin Rp 4,500,000
Piutang Rp 21,280,000
Utang Rp 162,250,000
Utang bank Rp 45,000,000
utang pasal 23 Rp 400,000
utang pph pasal 21 Rp 1,612,481 6480000
Utang PPN-K Rp 7,440,000 Rp 960,000
Utang PPN-M Rp 6,148,000
Total Result Rp 1,112,498,189 Rp 1,112,498,189
NO REF NAMA AKUN DEBET KREDIT

111101 Kas -Rp 65,487,375

111103 Bank BCA Rp 21,280,000
111102 Bank BNI : 321,265,45 -Rp 1,004,310,814
111104 Piutang -Rp 21,280,000
111113 persediaan bohlam Rp 480,000
111112 persediaan kabel Rp 45,000,000
111106 persediaan pembersih lantai Rp 4,000,000
111107 persediaan pengharum ruangan Rp 7,800,000
111105 persediaan soklin Rp 4,500,000
111103 Investasi Saham Rp 772,500,000
211105 utang -Rp 162,250,000
211101 utang bank -Rp 45,000,000
211104 utang PPN-M Rp 6,148,000
211103 utang ppn-K -Rp 6,480,000
211106 utang pph pasal 21 -Rp 1,612,481
211107 utang pasal 23 -Rp 400,000
411102 pendapatan sewa Rp 9,600,000
511101 Diskon Rp 300,000
111108 Beban Telephone bag. Pemasaran Rp 531,381
111109 Beban Telephone bag. ADM & umum Rp 1,594,144
111110 Beban Listrik Bag. Pemasaran Rp 1,189,550
111111 Beban Listrik Bag. DM & Umum Rp 3,568,650
611101 Biaya bensin, Tol & Parkir Rp 575,650
911101 Beban Bunga pinjaman Rp 16,068,333
TOTAL -Rp 205,842,481 -Rp 205,842,481
 Income Statement(Laba/Rugi) Balance Sheet/Neraca
DEBET KREDIT DEBET KREDIT
-Rp 65,487,375.00
Rp 21,280,000
-Rp 1,004,310,814
-Rp 21,280,000
Rp 480,000
Rp 45,000,000
Rp 4,000,000
Rp 7,800,000
Rp 4,500,000
Rp 772,500,000
-Rp 162,250,000
-Rp 45,000,000
Rp 6,148,000
-Rp 6,480,000
-Rp 1,612,481
-Rp 400,000
Rp 9,600,000
Rp 300,000
Rp 531,381
Rp 1,594,144
Rp 1,189,550
Rp 3,568,650
Rp 575,650
Rp 16,068,333
Rp 23,527,708 Rp 9,900,000 -Rp 229,370,189 -Rp 215,742,481
Rp 13,627,708 Rp 13,627,708
Rp 23,527,708 Rp 23,527,708 -Rp 215,742,481 -Rp 215,742,481
 INCOME STATEMENT
LAPORAN LABA RUGI

Pendapatan (Revenue) : Rp 9,900,000.00

Beban/biaya (Expense/cost) :
Beban Telephone bag. Pemasaran Rp 531,381.25
Beban Telephone bag. ADM & umum Rp 1,594,143.75
Beban Listrik Bag. Pemasaran Rp 1,189,550.00
Beban Listrik Bag. DM & Umum Rp 3,568,650.00
Biaya bensin, Tol & Parkir Rp 575,650.00
Beban Bunga pinjaman Rp 16,068,333.00

Laba/Rugi (Net Income) Rp 13,627,708.00

Jumlah Rp 23,527,708.00 Rp 23,527,708.00

Apabila laba diletakkan di beban/biaya

Jika rugi diletakkan dipendapatan
 General jurnal

Tanggal kode Akun Nama Akun Debit Kredit

12/2/2015 211101 Utang bank Rp 45,000,000
911101 Beban Bunga pinjaman Rp 16,068,333
111102 BANK BNI : 321.265.45 Rp 61,068,333
12/2/2015 111101 Kas Rp 1,980,000
411101 Pendapatan sewa Rp 1,800,000
211103 Utang PPN-K Rp 180,000
211103 Utang PPN-K Rp 180,000
111101 Kas Rp 180,000
12/2/2015 111101 Kas Rp 1,980,000
411102 Pendapatan sewa Rp 1,800,000
211103 Utang PPN-K Rp 180,000
211103 Utang PPN-K Rp 180,000
111101 Kas Rp 180,000
12/3/2015 111101 Kas Rp 3,300,000
411102 Pendapatan sewa Rp 3,000,000
211103 Utang PPN-K Rp 300,000
211103 Utang PPN-K Rp 300,000
111101 Kas Rp 300,000
12/3/2015 111101 Kas Rp 3,300,000
411102 Pendapatan sewa Rp 3,000,000
211103 Utang PPN-K Rp 300,000
211103 Utang PPN-K Rp 300,000
111101 Kas Rp 300,000
12/5/2015 111105 persediaan soklin Rp 4,500,000
111106 persediaan pembersih lantai Rp 4,000,000
111107 persediaan pengahrum ruangan Rp 7,800,000
211104 Utang PPN-M Rp 1,600,000
511101 Diskon Rp 300,000
111101 Kas Rp 17,600,000
12/6/2015 111103 Investasi Saham Rp 772,500,000
111102 BANK BNI : 321.265.45 Rp 772,500,000
12/6/2015 111103 Bank BCA Rp 21,280,000
111104 Piutang Rp 21,280,000
12/8/2015 211105 Utang Rp 137,500,000
111102 BANK BNI : 321.265.45 Rp 137,500,000
12/9/2015 611101 Biaya bensin, Tol & Parkir Rp 575,650
111101 Kas Rp 575,650
12/10/2015 111108 Beban Telephone bag. Pemasaran Rp 1,594,143.75
111109 Beban Telephone bag. ADM & umum Rp 531,381.25
111101 Kas Rp 2,125,525
12/10/2015 111110 Beban Listrik Bag. Pemasaran Rp 3,568,650
111111 Beban Listrik Bag. DM & Umum Rp 1,189,550
 111101 Kas Rp 4,758,200
12/10/2015 211103 utang ppn-K Rp 6,480,000
211106 utang pph pasal 21 Rp 1,612,481
211107 utang pasal 23 Rp 400,000
111102 BANK BNI : 321.265.45 Rp 8,492,481
12/15/2015 111112 Persediaan kabel Rp 45,000,000
111113 persediaan bohlam Rp 480,000
211104 Utang PPN-M Rp 4,548,000
111101 Kas Rp 50,028,000
12/20/2015 111104 Utang Rp 24,750,000
111102 BANK BNI : 321.265.45 Rp 24,750,000
Rp 1,112,498,189 Rp 1,112,498,189