GAMMA KONSULTINDO

JURNAL UMUM
31 JULI 2020

NO
TANGGAL KETERANGAN DEBET KREDIT
AKUN
July 2020 1 Kas 11 Rp13,500,000 -
Piutang usaha 12 Rp20,800,000 -
Bahan habis pakai 14 Rp3,200,000 -
Peralatan kantor 18 Rp7,500,000 -
Modal Maulida 31 - Rp45,000,000

1 Sewa dibayar dimuka 15 Rp4,800,000 -

Kas 11 - Rp4,800,000

2 Asuransi dibayar dimuka 16 Rp4,500,000 -

Kas 11 - Rp4,500,000

4 Kas 11 Rp5,500,000 -
Pendapatan diterima dimuka 23 - Rp5,500,000

5 Peralatan kantor 18 Rp6,500,000 -

Utang usaha 21 - Rp6,500,000

6 Kas 11 Rp15,300,000 -
Piutang usaha 12 - Rp15,300,000

10 Beban lain-lain 59 Rp400,000 -

Kas 11 - Rp400,000

12 Utang usaha 21 Rp5,200,000 -

Kas 11 - Rp5,200,000

12 Piutang usaha 12 Rp13,300,000 -

Pendapatan honor 41 - Rp13,300,000

14 Beban gaji 51 Rp1,750,000 -

Kas 11 - Rp1,750,000

17 Kas 11 Rp9,450,000 -
Pendapatan honor 41 - Rp9,450,000

18 Bahan habis pakai 14 Rp600,000 -

Kas 11 - Rp600,000

20 Piutang usaha 12 Rp6,650,000 -

Pendapatan honor 41 - Rp6,650,000
24 Kas 11 Rp4,000,000 -
Pendapatan honor 41 - Rp4,000,000

26 Kas 11 Rp12,200,000 -
Piutang usaha 12 - Rp12,200,000

27 Beban gaji 51 Rp1,750,000 -

Kas 11 - Rp1,750,000

29 Beban lain-lain 59 Rp325,000 -

Kas 11 - Rp325,000

31 Beban lain-lain 59 Rp675,000 -

Kas 11 - Rp675,000

31 Kas 11 Rp5,200,000 -
Pendapatan honor 41 - Rp5,200,000

31 Piutang usaha 12 Rp3,000,000 -

Pendapatan honor 41 - Rp3,000,000

31 Prive Maulida 32 Rp12,500,000 -

Kas 11 - Rp12,500,000
Jumlah Rp158,600,000 Rp158,600,000
 GAMMA KONSULTINDO
BUKU BESAR
31 JULI 2020

Nama Akun : Kas No. Akun : 11

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 1 Posting Rp13,500,000 - Rp13,500,000
1 - Rp4,800,000 Rp8,700,000
2 - Rp4,500,000 Rp4,200,000
4 Rp5,500,000 - Rp9,700,000
6 Rp15,300,000 - Rp25,000,000
10 - Rp400,000 Rp24,600,000
12 - Rp5,200,000 Rp19,400,000
14 - Rp1,750,000 Rp17,650,000
17 Rp9,450,000 - Rp27,100,000
18 - Rp600,000 Rp26,500,000
24 Rp4,000,000 - Rp30,500,000
26 Rp12,200,000 - Rp42,700,000
27 - Rp1,750,000 Rp40,950,000
29 - Rp325,000 Rp40,625,000
31 - Rp675,000 Rp39,950,000
31 Rp5,200,000 - Rp45,150,000
31 - Rp12,500,000 Rp32,650,000

Nama Akun : Piutang Usaha No. Akun : 12

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 1 Posting Rp20,800,000 - Rp20,800,000
6 - Rp15,300,000 Rp5,500,000
12 Rp13,300,000 - Rp18,800,000
20 Rp6,650,000 - Rp25,450,000
26 - Rp12,200,000 Rp13,250,000
31 Rp3,000,000 - Rp16,250,000

Nama Akun : Bahan Habis Pakai No. Akun : 14

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 1 Posting Rp3,200,000 - Rp3,200,000
18 Rp600,000 - Rp3,800,000

Nama Akun : Sewa Dibayar di Muka No. Akun : 15

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 1 Posting Rp4,800,000 - Rp4,800,000

Nama Akun : Asuransi Dibayar di Muka No. Akun : 16

SALDO
TANGGAL KETERANGAN DEBET KREDIT
 TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 2 Posting Rp4,500,000 - Rp4,500,000

Nama Akun : Peralatan Kantor No. Akun : 18

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 1 Posting Rp7,500,000 - Rp7,500,000
5 Rp6,500,000 - Rp14,000,000

Nama Akun : Utang Usaha No. Akun : 21

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 5 Posting - Rp6,500,000 -
12 Rp5,200,000 - -

Nama Akun : Pendapatan Diterima di Muka No. Akun : 23

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 4 Posting - Rp5,500,000 -

Nama Akun : Modal, Maulida No. Akun : 31

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 1 Posting - Rp45,000,000 -

Nama Akun : Prive, Maulida No. Akun : 32

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 31 Posting Rp12,500,000 - Rp12,500,000

Nama Akun : Pendapatan Honor No. Akun : 41

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 12 Posting - Rp13,300,000 -
17 - Rp9,450,000 -
20 - Rp6,650,000 -
24 - Rp4,000,000 -
31 - Rp5,200,000 -
31 - Rp3,000,000 -

Nama Akun : Beban Gaji No. Akun : 51

SALDO
TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 14 Posting Rp1,750,000 - Rp1,750,000
27 Rp1,750,000 - Rp3,500,000

Nama Akun : Beban Lain-lain No. Akun : 59

SALDO
TANGGAL KETERANGAN DEBET KREDIT
 TANGGAL KETERANGAN DEBET KREDIT
DEBET
July 2020 10 Posting Rp400,000 - Rp400,000
29 Rp325,000 - Rp725,000
31 Rp675,000 - Rp1,400,000
 GAMMA KONSULTINDO
NERACA SALDO SEBELUM DISESUAIKAN
31 JULI 2020

No. Akun : 11 No
Akun Akun Dr Cr
SALDO
KREDIT 11 Kas Rp32,650,000 -
- 12 Piutang Usaha Rp16,250,000 -
- 14 Bahan Habis Pakai Rp3,800,000 -
- 15 Sewa Dibayar Dimuka Rp4,800,000 -
- 16 Asuransi Dibayar Dimuka Rp4,500,000 -
- 18 Peralatan Kantor Rp14,000,000 -
- 19 Akumulasi Penyusutan - -
- 21 Utang Usaha - Rp1,300,000
- 22 Utang Gaji - -
- 23 Pendapatan Diterima Dimuka - Rp5,500,000
- 31 Modal Maulida - Rp45,000,000
- 32 Prive Maulida Rp12,500,000 -
- 41 Pendapatan Honor - Rp41,600,000
- 51 Beban Gaji Rp3,500,000 -
- 52 Beban Sewa - -
- 53 Beban Bahan Habis Pakai - -
- 54 Beban Penyusutan - -
- 55 Beban Asuransi - -
59 Beban Lain-Lain Rp1,400,000 -
No. Akun : 12 JUMLAH Rp93,400,000 Rp93,400,000
SALDO
KREDIT
-
-
-
-
-
-

No. Akun : 14
SALDO
KREDIT
-
-

No. Akun : 15
SALDO
KREDIT
-

No. Akun : 16
SALDO
 KREDIT
-

No. Akun : 18
SALDO
KREDIT
-
-

No. Akun : 21
SALDO
KREDIT
Rp6,500,000
Rp1,300,000

No. Akun : 23
SALDO
KREDIT
Rp5,500,000

No. Akun : 31
SALDO
KREDIT
Rp45,000,000

No. Akun : 32
SALDO
KREDIT
-

No. Akun : 41
SALDO
KREDIT
Rp13,300,000
Rp22,750,000
Rp29,400,000
Rp33,400,000
Rp38,600,000
Rp41,600,000

No. Akun : 51
SALDO
KREDIT
-
-

No. Akun : 59
SALDO
KREDIT
-
-
-
 GAMMA KONSULTINDO
JURNAL PENYESUAIAN
31 JULI 2020

NO
TANGGAL KETERANGAN Dr Cr
AKUN
July 2020 31 Beban Asuransi 55 Rp375,000 -
Asuransi Dibayar Dimuka 16 - Rp375,000

31 Beban Bahan Habis Pakai 53 Rp2,275,000 -

Bahan Habis Pakai 14 - Rp2,275,000

31 Beban Peny Peralatan 54 Rp370,000 -

Akumulasi Peny Peralatan - Rp370,000

31 Beban Gaji 51 Rp175,000 -

Utang Gaji 22 - Rp175,000

31 Beban Sewa 52 Rp2,400,000 -

Sewa Dibayar Dimuka - Rp2,400,000

31 Pendapatan Diterima Dimuka 23 Rp2,750,000 -

Pendapatan Honor 41 - Rp2,750,000
JUMLAH Rp8,345,000 Rp8,345,000
 GAMMA KONSULTINDO
NERACA SALDO SETELAH DISESUAIKAN
31 JULI 2020

No
Akun Akun Dr Cr

11 Kas Rp32,650,000 -
12 Piutang Usaha Rp16,250,000 -
14 Bahan Habis Pakai Rp1,525,000 -
15 Sewa Dibayar Dimuka Rp2,400,000 -
16 Asuransi Dibayar Dimuka Rp4,125,000 -
18 Peralatan Kantor Rp14,000,000 -
19 Akumulasi Penyusutan - Rp370,000
21 Utang Usaha - Rp1,300,000
22 Utang Gaji - Rp175,000
23 Pendapatan Diterima Dimuka - Rp2,750,000
31 Modal Maulida - Rp45,000,000
32 Prive Maulida Rp12,500,000 -
41 Pendapatan Honor - Rp44,350,000
51 Beban Gaji Rp3,675,000 -
52 Beban Sewa Rp2,400,000 -
53 Beban Bahan Habis Pakai Rp2,275,000 -
54 Beban Penyusutan Rp370,000 -
55 Beban Asuransi Rp375,000 -
59 Beban Lain-Lain Rp1,400,000 -
JUMLAH Rp93,945,000 Rp93,945,000
 GAMMA KONSULTINDO GAMMA KO
LAPORAN LABA RUGI LAPORAN POS
31 JULI 2020 31 JUL

Pendapatan : AKTIVA
Pendapatan Honor Rp44,350,000 Aset Lancar :
Kas
Beban : Piutang Usaha
Beban Gaji Rp3,675,000 Bahan Habis Pakai
Beban Sewa Rp2,400,000 Sewa Dibayar Dimuka
Beban Bahan Habis Pakai Rp2,275,000 Asuransi Dibayar Dimuka
Beban Penyusutan Rp370,000 Total Aset Lancar
Beban Asuransi Rp375,000
Beban Lain-Lain Rp1,400,000 Aset Tetap :
Total Beban Rp10,495,000 Peralatan Kantor
Laba Bersih Rp33,855,000 Akumulasi Penyusutan
Total Aset Tetap
Total Aktiva
GAMMA KONSULTINDO
LAPORAN PERUBAHAN MODAL
31 JULI 2020

Modal Awal Rp45,000,000

Laba Bersih Rp33,855,000
Prive -Rp12,500,000
Penambahan Modal Rp21,355,000
Modal Akhir Rp66,355,000
 GAMMA KONSULTINDO
LAPORAN POSISI KEUANGAN
31 JULI 2020

PASSIVA
Liabilitas :
Rp32,650,000 Utang Usaha Rp1,300,000
Rp16,250,000 Utang Gaji Rp175,000
Rp1,525,000 Pendapatan Diterima Dimuka Rp2,750,000
Rp2,400,000 Total Liabilitis Rp4,225,000
Rp4,125,000
Rp56,950,000 Modal Maulida Rp66,355,000

Rp14,000,000
-Rp370,000
Rp13,630,000
Rp70,580,000 Total Passiva Rp70,580,000
 GAMMA KONSULTINDO GAMMA
JURNAL PENUTUP NERACA SALD
31 JULI 2020 31

TANGGAL KETERANGAN DEBET KREDIT No Akun

July 2020 31 Pendapatan Honor Rp44,350,000 - 11

Ikhtisar Laba Rugi - Rp44,350,000 12
14
31 Ikhtisar Laba Rugi 10,495,000 - 15
Beban Gaji - Rp3,675,000 16
Beban Sewa - Rp2,400,000 18
Beban Bahan Habis Pakai - Rp2,275,000 19
Beban Penyusutan - Rp370,000 21
Beban Asuransi - Rp375,000 22
Beban Lain-Lain - Rp1,400,000 23
31
31 Ikhtisar laba rugi Rp33,855,000 - JUMLAH
Modal Gamma - Rp33,855,000

31 Modal Gamma Rp12,500,000 -

Prive Gamma - Rp12,500,000
JUMLAH Rp101,200,000 Rp101,200,000
 GAMMA KONSULTINDO
NERACA SALDO SETELAH PENUTUP
31 JULI 2020

Akun Dr Cr

Kas Rp32,650,000 -
Piutang Usaha Rp16,250,000 -
Bahan Habis Pakai Rp1,525,000 -
Sewa Dibayar Dimuka Rp2,400,000 -
Asuransi Dibayar Dimuka Rp4,125,000 -
Peralatan Kantor Rp14,000,000 -
Akumulasi Penyusutan - Rp370,000
Utang Usaha - Rp1,300,000
Utang Gaji - Rp175,000
Pendapatan Diterima Dimuka - Rp2,750,000
Modal Maulida - Rp66,355,000
JUMLAH Rp70,950,000 Rp70,950,000
KODE NERACA SALDO PENYESUAIAN
NAMA AKUN
AKUN
DEBET KREDIT DEBET
11 Kas Rp32,650,000 - -
12 Piutang Usaha Rp16,250,000 - -
14 Bahan Habis Pakai Rp3,800,000 - -
15 Sewa Dibayar Dimuka Rp4,800,000 - -
16 Asuransi Dibayar Dimuka Rp4,500,000 - -
18 Peralatan Kantor Rp14,000,000 - -
19 Akumulasi Penyusutan - - -
21 Utang Usaha - Rp1,300,000 -
22 Utang Gaji - - -
23 Pendapatan Diterima Dimuka - Rp5,500,000 Rp2,750,000
31 Modal Maulida - Rp45,000,000 -
32 Prive Maulida Rp12,500,000 - -
41 Pendapatan Honor - Rp41,600,000 -
51 Beban Gaji Rp3,500,000 - Rp175,000
52 Beban Sewa - - Rp2,400,000
53 Beban Bahan Habis Pakai - - Rp2,275,000
54 Beban Penyusutan - - Rp370,000
55 Beban Asuransi - - Rp375,000
59 Beban Lain-Lain Rp1,400,000 - -
JUMLAH Rp93,400,000 Rp93,400,000 Rp8,345,000
LABA BERSIH
JUMLAH Rp93,400,000 Rp93,400,000 Rp8,345,000
 GAMMA KONSULTINDO
NERACA LAJUR
31 JULI 2020

PENYESUAIAN NERACA SALDO DISESUAIKAN LABA RUGI NERACA

KREDIT DEBET KREDIT DEBET KREDIT DEBET

- Rp32,650,000 - - - Rp32,650,000
- Rp16,250,000 - - - Rp16,250,000
Rp2,275,000 Rp1,525,000 - - - Rp1,525,000
Rp2,400,000 Rp2,400,000 - - - Rp2,400,000
Rp375,000 Rp4,125,000 - - - Rp4,125,000
- Rp14,000,000 - - - Rp14,000,000
Rp370,000 - Rp370,000 - - -
- - Rp1,300,000 - - -
Rp175,000 - Rp175,000 - - -
- - Rp2,750,000 - - -
- - Rp45,000,000 - - -
- Rp12,500,000 - - - Rp12,500,000
Rp2,750,000 - Rp44,350,000 Rp44,350,000 -
- Rp3,675,000 - Rp3,675,000 - -
- Rp2,400,000 - Rp2,400,000 - -
- Rp2,275,000 - Rp2,275,000 - -
- Rp370,000 - Rp370,000 - -
- Rp375,000 - Rp375,000 - -
- Rp1,400,000 - Rp1,400,000 - -
Rp8,345,000 Rp93,945,000 Rp93,945,000 Rp10,495,000 Rp44,350,000 Rp83,450,000
Rp33,855,000
Rp8,345,000 Rp93,945,000 Rp93,945,000 Rp44,350,000 Rp44,350,000 Rp83,450,000
NERACA PENUTUP NERACA SALDO SETELAH
PENUTUP
KREDIT DEBET KREDIT DEBET KREDIT
- - - Rp32,650,000 -
- - - Rp16,250,000 -
- - - Rp1,525,000 -
- - - Rp2,400,000 -
- - - Rp4,125,000 -
- - - Rp14,000,000 -
Rp370,000 - - - Rp370,000
Rp1,300,000 - - - Rp1,300,000
Rp175,000 - - - Rp175,000
Rp2,750,000 - - - Rp2,750,000
Rp45,000,000 Rp12,500,000 Rp33,855,000 - Rp66,355,000
- - Rp12,500,000 - -
- Rp44,350,000 - - -
- - Rp3,675,000 - -
- - Rp2,400,000 - -
- - Rp2,275,000 - -
- - Rp370,000 - -
- - Rp375,000 - -
- - Rp1,400,000 - -
Rp49,595,000 Rp56,850,000 Rp56,850,000 Rp70,950,000 Rp70,950,000
Rp33,855,000
Rp83,450,000 Rp56,850,000 Rp56,850,000 Rp70,950,000 Rp70,950,000