Salon Gemini

Buku Besar
Periode Agustus 2016
Akun: Kas
Saldo
Tanggal Deskripsi Ref Debit Kredit
Debit

2 Posting GJ-01 Rp 60,000,000 Rp 60,000,000

4 Posting GJ-01 Rp 30,000,000 Rp 30,000,000

5 Posting GJ-01 Rp 10,000,000 Rp 20,000,000

8 Posting GJ-01 Rp 1,250,000 Rp 18,750,000

10 Posting GJ-01 Rp 3,750,000 Rp 22,500,000

12 Posting GJ-01 Rp 2,500,000 Rp 20,000,000

15 Posting GJ-01 Rp 1,000,000 Rp 21,000,000

2016 Agustus
17 Posting GJ-01 Rp 1,000,000 Rp 20,000,000

20 Posting GJ-01 Rp 2,000,000 Rp 18,000,000

22 Posting GJ-01 Rp 250,000 Rp 17,750,000

25 Posting GJ-01 Rp 7,750,000 Rp 25,500,000

26 Posting GJ-01 Rp 2,000,000 Rp 23,500,000

28 Posting GJ-01 Rp 2,500,000 Rp 21,000,000

29 Posting GJ-01 Rp 4,250,000 Rp 25,250,000

Akun: Piutang
Tanggal Deskripsi Ref Debit Kredit Saldo
Debit

10 Posting GJ-01 Rp 2,500,000 Rp 2,500,000

2016 Agustus 15 Posting GJ-01 Rp 1,000,000 Rp 1,500,000

25 Posting GJ-01 Rp 2,500,000 Rp 4,000,000

Akun: Perlengkapan
Saldo
Tanggal Deskripsi Ref Debit Kredit
Debit

8 Posting GJ-01 Rp 3,750,000 Rp 3,750,000

2016 Agustus
30 Posting GJ-01 Rp 2,500,000 Rp 1,250,000

Akun: Sewa dibayar Dimuka

Saldo
Tanggal Deskripsi Ref Debit Kredit
Debit

4 Posting GJ-01 Rp 30,000,000 Rp 30,000,000

2016 Agustus
30.C Posting GJ-01 Rp 1,250,000 Rp 28,750,000

Akun: Peralatan
Saldo
Tanggal Deskripsi Ref Debit Kredit
Debit

2016 Agustus 5 Posting GJ-01 Rp 25,000,000 Rp 25,000,000

Akun: Ak.Peny.Peralatan
Saldo
Tanggal Deskripsi Ref Debit Kredit
Debit

2016 Agustus 30.b Posting GJ-01 Rp 250,000

 No: 111
Saldo
Kredit

No: 112

Kredit
 No: 113
Saldo
Kredit

No: 114
Saldo
Kredit

No: 121
Saldo
Kredit

No: 122
Saldo
Kredit

Rp 250,000
 Salon Gemini
Buku Besar
Periode Agustus 2016

Akun:Utang
Saldo
Tanggal Deskripsi Ref Debit Kredit
Debit

5 Posting GJ-01 Rp15,000,000.00

8 Posting GJ-02 Rp2,500,000.00

2016 Agustus 12 Posting GJ-03 Rp2,500,000.00

17 Posting GJ-04 Rp1,000,000.00

28 Posting GJ-05 Rp2,500,000.00

 No:211
Saldo
Kredit

Rp15,000,000.00

Rp17,500,000.00

Rp15,000,000.00

Rp14,000,000.00

Rp11,500,000.00
 Salon Gemini
Buku Besar
Periode Agustus 2016

Akun:Modal No:311
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 2 Posting GJ-01 Rp60,000,000 Rp60,000,000

Akun:Modal No:312
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 20 Posting GJ-01 Rp 2,000,000 Rp 2,000,000

 Salon Gemini
Buku Besar Kas
Periode Agustus 2016

Akun:Pendapatan No.411
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

10 Posting GJ-01 Rp 6,250,000 Rp 6,250,000

2016 Agustus 25 Posting GJ-01 Rp 10,250,000 Rp 16,500,000

29 Posting GJ-01 Rp 4,250,000 Rp 20,750,000

 Salon Gemini
Buku Besar
Periode Agustus 2016

Akun:Beban No:511
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 22 Posting GJ-01 Rp 250,000 Rp 250,000

Akun:Beban No:511
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 26 Posting GJ-01 Rp 2,000,000 Rp 2,000,000

Akun:Beban No:511
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 30.a Posting GJ-01 Rp 2,250,000 Rp 2,250,000

Akun:Beban No:511
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 30.b Posting GJ-01 Rp 250,000 Rp 250,000

Akun:Beban No:511
Saldo
Tanggal Keterangan Ref Debit Kredit
Debit Kredit

2016 Agustus 30.c Posting GJ-01 Rp 1,250,000 Rp 1,250,000

 Neraca Saldo
Pariode Agustus 2016

No akun Nama akun Debit Kredit

111 Kas Rp 25,250,000 -
112 Piutang Rp 4,000,000 -
113 Perlengkapan Rp 3,750,000 -
114 Sewa dibayar dimuka Rp 30,000,000 -
121 Peralatan Rp 25,000,000 -
211 Utang Rp 11,500,000
311 Modal awal Rp60,000,000
312 Prive Rp 2,000,000
411 Pendapatan jasa Rp 20,750,000
511 Beban Iklan Rp 250,000
512 Beban Gaji Rp 2,000,000
JUMLAH Rp 92,250,000 Rp 92,250,000
 Neraca Saldo
Jurnal Penyesuaian
Periode Agustus 2016

Tanggal Keterangan Ref Debit Kredit

Beban Perlengkapan Rp 2,500,000

30.a Perlengkapan Rp 2,500,000
(Perlengkapan sisa di gudang)
Beban penyusutan perlengkapan Rp 250,000
2016 Agustus 30.b Akm. Penyusutan peralatan Rp 250,000
(Akumulasi penyusutan peralatan)
Beban sewa Rp 1,250,000
30.c Sewa dibayar dimuka Rp 1,250,000
(Sewa bulan ini)
JUMLAH Rp 4,000,000 Rp 4,000,000
 Salon Gemini
Worksheet
Periode Agustus 2016

Neraca saldo Jurnal penyesuaian

No Akun Nama akun
Debit Kredit Debit Kredit
111 Kas Rp 25,250,000
112 Piutang Rp 4,000,000
113 Perlengkapan Rp 3,750,000 Rp 2,500,000
114 Sewa dibayar dimuka Rp 30,000,000 Rp 1,250,000
121 Peralatan Rp 25,000,000
122 Akumulasi penyusutan Rp 250,000
211 Utang Rp 11,500,000
311 Modal Rp 60,000,000
312 Prive Rp 2,000,000
411 Pendapatan Rp 20,750,000
511 Beban Iklan Rp 250,000
512 Beban Gaji Rp 2,000,000
513 Beban Perlengkapan Rp 2,500,000
514 Beban penyusutan peralatan Rp 250,000
515 Beban sewa Rp 1,250,000
JUMLAH Rp 92,250,000 Rp 92,250,000 Rp 4,000,000 Rp 4,000,000
Laba Bersih
 Salon Gemini
Worksheet
Periode Agustus 2016

Neraca setelah penyesuaian Laba rugi Neraca

Debit Kredit Debit Kredit Debit Kredit
Rp 25,250,000 Rp 25,250,000
Rp 4,000,000 Rp 4,000,000
Rp 1,250,000 Rp 1,250,000
Rp 28,750,000 Rp 28,750,000
Rp 25,000,000 Rp 25,000,000
Rp 250,000 Rp 250,000
Rp 11,500,000 Rp 11,500,000
Rp 60,000,000 Rp 60,000,000
Rp 2,000,000 Rp 2,000,000
Rp 20,750,000 Rp 20,750,000
Rp 250,000 Rp 250,000
Rp 2,000,000 Rp 2,000,000
Rp 2,500,000 Rp 2,500,000
Rp 250,000 Rp 250,000
Rp 1,250,000 Rp 1,250,000
Rp 92,500,000 Rp 92,500,000 Rp 6,250,000 Rp 20,750,000 Rp 86,250,000 Rp 71,750,000
Rp 14,500,000 Rp 14,500,000
Rp 20,750,000 Rp 20,750,000 Rp 86,250,000 Rp 86,250,000