a.

metode perpetual

Jurnal Umum

Tanggal Akun Debet Kredit

100 2 Mei 2018 Kas/Bank 7,500,000,000
300 Modal 7,500,000,000

101 2 Mei 2018 Sewa Dibayar Dimuka 27,000,000

100 Kas/Bank 27,000,000

107 3 Mei 2018 Peralatan Toko 95,000,000

200 Hutang Dagang 95,000,000

102 3 Mei 2018 Persediaan Barang Dagang 500,000,000

100 Kas/Bank 500,000,000

104 4 Mei 2018 Iklan Dibayar Dimuka 9,000,000

100 Kas/Bank 9,000,000

100 5 Mei 2018 Kas/Bank 330,000,000

400 Penjualan 330,000,000

404 Harga Pokok Penjualan 300,000,000

102 Persediaan Barang Dagang 300,000,000

106 7 Mei 2018 Perlengkapan Kantor 25,000,000

100 Kas/Bank 25,000,000

103 9 Mei 2018 Asuransi Dibayar Dimuka 13,500,000

100 Kas/Bank 13,500,000

105 10 Mei 2018 Piutang Dagang 140,000,000

400 Penjualan 140,000,000

401 Biaya Angkut Penjualan 300,000

100 Kas/Bank 300,000

404 Harga Pokok Penjualan 100,000,000

102 Persediaan Barang Dagang 100,000,000

105 14 Mei 2018 Piutang Dagang 10,500,000

400 Penjualan 10,500,000

404 Harga Pokok Penjualan 7,500,000

102 Persediaan Barang Dagang 7,500,000

402 16 Mei 2018 Retur Penjualan 27,500,000

100 Kas/Bank 27,500,000

102 Persediaan Barang Dagang 25,000,000

404 Harga Pokok Penjualan 25,000,000

102 17 Mei 2018 Persediaan Barang Dagang 200,000,000

200 Hutang Dagang 200,000,000

200 19 Mei 2018 Hutang Dagang 12,000,000

102 Persediaan Barang Dagang 12,000,000

102 20 Mei 2018 Persediaan Barang Dagang 35,000,000

102 Persediaan Barang Dagang 300,000
200 Hutang Dagang 35,300,000

500 21 Mei 2018 Biaya Listrik, Air, & Telpon 4,500,000

100 Kas/Bank 4,500,000

100 23 Mei 2018 Kas/Bank 10,290,000

403 Potongan Penjualan 210,000
105 Piutang Dagang 10,500,000

501 26 Mei 2018 Biaya Gaji 22,500,000

100 Kas/Bank 22,500,000

301 Prive 60,000,000

100 Kas/Bank 60,000,000

200 27 Mei 2018 Hutang Dagang 200,000,000

102 Persediaan Barang Dagang 4,000,000
100 Kas/Bank 196,000,000

200 28 Mei 2018 Hutang Dagang 30,000,000

100 Kas/Bank 30,000,000

200 31 Mei 2018 Hutang Dagang 35,300,000

100 Kas/Bank 35,300,000

Total 9,720,400,000 9,720,400,000

NERACA SALDO SEBELUM PENYESUAIAN

Kode Akun Akun Debet Kredit
100 Kas/Bank 7,840,290,000 950,600,000
101 Sewa Dibayar Dimuka 27,000,000 -
102 Persediaan Barang Dagang 760,300,000 423,500,000
103 Asuransi Dibayar Dimuka 13,500,000 -
104 Iklan Dibayar Dimuka 9,000,000 -
105 Piutang Dagang 150,500,000 10,500,000
106 Perlengkapan Kantor 25,000,000 -
107 Peralatan Toko 95,000,000 -
200 Hutang Dagang 277,300,000 330,300,000
300 Modal - 7,500,000,000
301 Prive 60,000,000 -
400 Penjualan - 480,500,000
401 Biaya Angkut Penjualan 300,000 -
402 Retur Penjualan 27,500,000 -
403 Potongan Penjualan 210,000 -
404 Harga Pokok Penjualan 407,500,000 25,000,000
500 Biaya Listrik, Air, & Telpon 4,500,000 -
501 Biaya Gaji 22,500,000 -
9,720,400,000 9,720,400,000
-
 metode periodik

Jurnal Umum

Tanggal Akun Debet

100 2 Mei 2018 Kas/Bank 7,500,000,000
300 Modal

101 2 Mei 2018 Sewa Dibayar Dimuka 27,000,000

100 Kas/Bank

107 3 Mei 2018 Peralatan Toko 95,000,000

200 Hutang Dagang

410 3 Mei 2018 Pembelian 500,000,000

100 Kas/Bank

104 4 Mei 2018 Iklan Dibayar Dimuka 9,000,000

100 Kas/Bank

100 5 Mei 2018 Kas/Bank 330,000,000

400 Penjualan

106 7 Mei 2018 Perlengkapan Kantor 25,000,000

100 Kas/Bank

103 9 Mei 2018 Asuransi Dibayar Dimuka 13,500,000

100 Kas/Bank

105 10 Mei 2018 Piutang Dagang 140,000,000

400 Penjualan

401 Biaya Angkut Penjualan 300,000

100 Kas/Bank

105 14 Mei 2018 Piutang Dagang 10,500,000

400 Penjualan

402 16 Mei 2018 Retur Penjualan 27,500,000

100 Kas/Bank

410 17 Mei 2018 Pembelian 200,000,000

200 Hutang Dagang

200 19 Mei 2018 Hutang Dagang 12,000,000

411 Retur Pembelian

410 20 Mei 2018 Pembelian 35,000,000

 412 Biaya Angkut Pembelian 300,000
200 Hutang Dagang

500 21 Mei 2018 Biaya Listrik, Air, & Telpon 4,500,000

100 Kas/Bank

100 23 Mei 2018 Kas/Bank 10,290,000

403 Potongan Penjualan 210,000
105 Piutang Dagang

501 26 Mei 2018 Biaya Gaji 22,500,000

100 Kas/Bank

301 Prive 60,000,000

100 Kas/Bank

200 27 Mei 2018 Hutang Dagang 200,000,000

413 Potongan Pembelian
100 Kas/Bank

200 28 Mei 2018 Hutang Dagang 30,000,000

100 Kas/Bank

200 31 Mei 2018 Hutang Dagang 35,300,000

100 Kas/Bank

Total 9,287,900,000

NERACA SALDO SEBELUM PENYESUAIAN

Kode Akun Akun Debet
100 100 Kas/Bank 7,840,290,000
101 101 Sewa Dibayar Dimuka 27,000,000
102 102 Persediaan Barang Dagang -
103 103 Asuransi Dibayar Dimuka 13,500,000
104 104 Iklan Dibayar Dimuka 9,000,000
105 105 Piutang Dagang 150,500,000
106 106 Perlengkapan Kantor 25,000,000
107 107 Peralatan Toko 95,000,000
200 200 Hutang Dagang 277,300,000
300 300 Modal -
301 301 Prive 60,000,000
400 400 Penjualan -
401 401 Biaya Angkut Penjualan 300,000
402 402 Retur Penjualan 27,500,000
403 403 Potongan Penjualan 210,000
404 404 Harga Pokok Penjualan -
500 410 Pembelian 735,000,000
501 411 Retur Pembelian -
412 Biaya Angkut Pembelian 300,000
413 Potongan Pembelian -
500 Biaya Listrik, Air, & Telpon 4,500,000
501 Biaya Gaji 22,500,000
9,287,900,000
 Kredit

7,500,000,000

27,000,000

95,000,000

500,000,000

9,000,000

330,000,000

25,000,000

13,500,000

140,000,000

300,000

10,500,000

27,500,000

200,000,000

12,000,000
 35,300,000

4,500,000

10,500,000

22,500,000

60,000,000

4,000,000
196,000,000

30,000,000

35,300,000

9,287,900,000

ENYESUAIAN
Kredit
950,600,000
-
-
-
-
 10,500,000
-
-
330,300,000
7,500,000,000
-
480,500,000
-
-
-
-
-
12,000,000
-
4,000,000
-
-
9,287,900,000
 Jurnal Penyesuaian

Tanggal Kode Akun Akun Debet

31 Mei 2018 106 Perlengkapan Kantor 10,000,000
100 Kas/Bank

31 Mei 2018 tidak ada aset Gedung

31 Mei 2018 502 Biaya Penyusutan 2,375,000

108 Akumulasi Penyusutan Peralatan Toko

31 Mei 2018 tidak ada peralatan kantor

31 Mei 2018 503 Biaya Sewa 750,000

101 Sewa Dibayar Dimuka

31 Mei 2018 504 Biaya Iklan 1,125,000

104 Iklan Dibayar Dimuka

31 Mei 2018 505 Biaya Asuransi 1,125,000

103 Asuransi Dibayar Dimuka

15,375,000

metode perpetual
NERACA SALDO SEBELUM PENYESUAIAN
Kode Akun Akun Debet
100 Kas/Bank 7,840,290,000
101 Sewa Dibayar Dimuka 27,000,000
102 Persediaan Barang Dagang 760,300,000
103 Asuransi Dibayar Dimuka 13,500,000
104 Iklan Dibayar Dimuka 9,000,000
105 Piutang Dagang 150,500,000
106 Perlengkapan Kantor 35,000,000
107 Peralatan Toko 95,000,000
108 Akumulasi Penyusutan Peralatan Toko
200 Hutang Dagang 277,300,000
300 Modal -
301 Prive 60,000,000
400 Penjualan -
401 Biaya Angkut Penjualan 300,000
402 Retur Penjualan 27,500,000
403 Potongan Penjualan 210,000
404 Harga Pokok Penjualan 407,500,000
500 Biaya Listrik, Air, & Telpon 4,500,000
501 Biaya Gaji 22,500,000
502 Biaya Penyusutan 2,375,000
503 Biaya Sewa 750,000
504 Biaya Iklan 1,125,000
505 Biaya Asuransi 1,125,000

9,735,775,000
 Kredit

10,000,000

2,375,000

750,000

1,125,000

1,125,000

15,375,000

metode periodik
YESUAIAN NERACA SALDO SEBELUM PENYESUAIAN
Kredit Kode Akun Akun Debet Kredit
960,600,000 100 Kas/Bank 7,840,290,000 960,600,000
750,000 101 Sewa Dibayar Dimuka 27,000,000 750,000
423,500,000 102 Persediaan Barang Dagang - -
1,125,000 103 Asuransi Dibayar Dimuka 13,500,000 1,125,000
1,125,000 104 Iklan Dibayar Dimuka 9,000,000 1,125,000
10,500,000 105 Piutang Dagang 150,500,000 10,500,000
- 106 Perlengkapan Kantor 35,000,000 -
- 107 Peralatan Toko 95,000,000 -
2,375,000 108 Akumulasi Penyusutan Peralatan Toko 2,375,000
330,300,000 200 Hutang Dagang 277,300,000 330,300,000
7,500,000,000 300 Modal - 7,500,000,000
- 301 Prive 60,000,000 -
480,500,000 400 Penjualan - 480,500,000
- 401 Biaya Angkut Penjualan 300,000 -
 - 402 Retur Penjualan 27,500,000 -
- 403 Potongan Penjualan 210,000 -
25,000,000 404 Harga Pokok Penjualan - -
- 410 Pembelian 735,000,000 -
- 411 Retur Pembelian - 12,000,000
412 Biaya Angkut Pembelian 300,000 -
413 Potongan Pembelian - 4,000,000
500 Biaya Listrik, Air, & Telpon 4,500,000 -
501 Biaya Gaji 22,500,000 -
502 Biaya Penyusutan 2,375,000
503 Biaya Sewa 750,000
504 Biaya Iklan 1,125,000
9,735,775,000 505 Biaya Asuransi 1,125,000
- 9,303,275,000 9,303,275,000
metode perpetual
NS SEBELUM PENYESUAIAN
Kode Akun Akun Debet Kredit
100 Kas/Bank 7,840,290,000 950,600,000
101 Sewa Dibayar Dimuka 27,000,000 -
102 Persediaan Barang Dagang 760,300,000 423,500,000
103 Asuransi Dibayar Dimuka 13,500,000 -
104 Iklan Dibayar Dimuka 9,000,000 -
105 Piutang Dagang 150,500,000 10,500,000
106 Perlengkapan Kantor 25,000,000 -
107 Peralatan Toko 95,000,000 -
108 Akumulasi Penyusutan Peralatan Toko
200 Hutang Dagang 277,300,000 330,300,000
300 Modal - 7,500,000,000
301 Prive 60,000,000 -
400 Penjualan - 480,500,000
401 Biaya Angkut Penjualan 300,000 -
402 Retur Penjualan 27,500,000 -
403 Potongan Penjualan 210,000 -
404 Harga Pokok Penjualan 407,500,000 25,000,000
500 Biaya Listrik, Air, & Telpon 4,500,000 -
501 Biaya Gaji 22,500,000 -
502 Biaya Penyusutan
503 Biaya Sewa
504 Biaya Iklan
505 Biaya Asuransi

9,720,400,000 9,720,400,000

metode periodik
NS SEBELUM PENYESUAIAN
Kode Akun Akun Debet Kredit
100 Kas/Bank 7,840,290,000 950,600,000
101 Sewa Dibayar Dimuka 27,000,000 -
102 Persediaan Barang Dagang - -
103 Asuransi Dibayar Dimuka 13,500,000 -
104 Iklan Dibayar Dimuka 9,000,000 -
105 Piutang Dagang 150,500,000 10,500,000
106 Perlengkapan Kantor 25,000,000 -
107 Peralatan Toko 95,000,000 -
108 Akumulasi Penyusutan Peralatan Toko
200 Hutang Dagang 277,300,000 330,300,000
300 Modal - 7,500,000,000
301 Prive 60,000,000 -
400 Penjualan - 480,500,000
401 Biaya Angkut Penjualan 300,000 -
402 Retur Penjualan 27,500,000 -
403 Potongan Penjualan 210,000 -
404 Harga Pokok Penjualan - -
410 Pembelian 735,000,000 -
411 Retur Pembelian - 12,000,000
412 Biaya Angkut Pembelian 300,000 -
413 Potongan Pembelian - 4,000,000
500 Biaya Listrik, Air, & Telpon 4,500,000 -
501 Biaya Gaji 22,500,000 -
502 Biaya Penyusutan
503 Biaya Sewa
504 Biaya Iklan
505 Biaya Asuransi

9,287,900,000 9,287,900,000
 AJP NS SETELAH PENYESUAIAN LABA/RUGI
Debet Kredit Debet Kredit Debet Kredit
10,000,000 7,840,290,000 960,600,000
750,000 27,000,000 750,000
760,300,000 423,500,000
1,125,000 13,500,000 1,125,000
1,125,000 9,000,000 1,125,000
150,500,000 10,500,000
10,000,000 35,000,000 -
95,000,000 -
2,375,000 2,375,000
277,300,000 330,300,000
- 7,500,000,000
60,000,000 -
- 480,500,000 - 480,500,000
300,000 - 300,000 -
27,500,000 - 27,500,000 -
210,000 - 210,000 -
407,500,000 25,000,000 407,500,000 25,000,000
4,500,000 - 4,500,000 -
22,500,000 - 22,500,000 -
2,375,000 2,375,000 2,375,000
750,000 750,000 750,000
1,125,000 1,125,000 1,125,000
1,125,000 1,125,000 1,125,000

15,375,000 15,375,000 9,735,775,000 9,735,775,000 467,885,000 505,500,000

37,615,000

AJP NS SETELAH PENYESUAIAN LABA/RUGI

Debet Kredit Debet Kredit Debet Kredit
10,000,000 7,840,290,000 960,600,000
750,000 27,000,000 750,000
- -
1,125,000 13,500,000 1,125,000
1,125,000 9,000,000 1,125,000
150,500,000 10,500,000
10,000,000 35,000,000 -
95,000,000 -
2,375,000 2,375,000
277,300,000 330,300,000
 - 7,500,000,000
60,000,000 -
- 480,500,000 - 480,500,000
300,000 - 300,000 -
27,500,000 - 27,500,000 -
210,000 - 210,000 -
- - - -
735,000,000 - 735,000,000 -
- 12,000,000 - 12,000,000
300,000 - 300,000 -
- 4,000,000 - 4,000,000
4,500,000 - 4,500,000 -
22,500,000 - 22,500,000 -
2,375,000 2,375,000 2,375,000
750,000 750,000 750,000
1,125,000 1,125,000 1,125,000
1,125,000 1,125,000 1,125,000

15,375,000 15,375,000 9,303,275,000 9,303,275,000 795,685,000 496,500,000

- 299,185,000
 NERACA
Debet Kredit
7,840,290,000 960,600,000
27,000,000 750,000
760,300,000 423,500,000
13,500,000 1,125,000
9,000,000 1,125,000
150,500,000 10,500,000
35,000,000 -
95,000,000 -
2,375,000
277,300,000 330,300,000
- 7,500,000,000
60,000,000 -

9,267,890,000 9,230,275,000
- 37,615,000

NERACA
Debet Kredit
7,840,290,000 960,600,000
27,000,000 750,000
- -
13,500,000 1,125,000
9,000,000 1,125,000
150,500,000 10,500,000
35,000,000 -
95,000,000 -
2,375,000
277,300,000 330,300,000
 - 7,500,000,000
60,000,000 -

8,507,590,000 8,806,775,000
299,185,000
 Laporan Laba Rugi

Penjualan
Biaya Angkut Penjualan
Retur Penjualan
Potongan Penjualan
Penjualan Bersih
Harga Pokok Penjualan

Biaya Usaha:
Biaya Listrik, Air, & Telpon
Biaya Gaji
Biaya Penyusutan
Biaya Sewa
Biaya Iklan
Biaya Asuransi

Laba Usaha
Laba Rugi

480,500,000
300,000
27,500,000
210,000
452,490,000
382,500,000
69,990,000

4,500,000
22,500,000
2,375,000
750,000
1,125,000
1,125,000
32,375,000

37,615,000
 LAPORAN PERUBAHAN EKUITAS

Modal Awal 7,500,000,000

Prive - 60,000,000
Laba 37,615,000

Modal Akhir 7,477,615,000

 LAPORAN NERACA
per Tanggal 31 Desember

AKTIVA

Aktiva Lancar
Kas/Bank 6,879,690,000
Sewa Dibayar Dimuka 26,250,000
Persediaan Barang Dagang 336,800,000
Asuransi Dibayar Dimuka 12,375,000
Iklan Dibayar Dimuka 7,875,000
Piutang Dagang 140,000,000
Perlengkapan Kantor 35,000,000

Total Aktiva Lancar 7,437,990,000

Aktiva Tetap
Peralatan Toko 92,625,000

Total Aktiva Tetap 92,625,000

TOTAL AKTIVA 7,530,615,000

 LAPORAN NERACA
er Tanggal 31 Desember 2019

PASSIVA
Kewajiban
Kewajiban Lancar
Hutang Dagang 53,000,000

Total Kewajiban Lancar 53,000,000

Total Kewajiban

Modal
Modal 7,477,615,000

TOTAL KEWAJIBAN + MODAL 7,530,615,000

-
 JURNAL PENUTUP
Tanggal Akun
31 Mei 2018 Modal
Prive

31 Mei 2018 Laba Ditahan

Biaya Angkut Penjualan
Retur Penjualan
Potongan Penjualan
Harga Pokok Penjualan
Biaya Listrik, Air, & Telpon
Biaya Gaji
Biaya Penyusutan
Biaya Sewa
Biaya Iklan
Biaya Asuransi

31 Mei 2018 Penjualan

Laba Ditahan

31 Mei 2018 Laba Ditahan

Modal

NERACA SALDO SETELAH PENUTUPAN

Kode Akun Akun Debet
100 Kas/Bank 7,840,290,000
101 Sewa Dibayar Dimuka 27,000,000
102 Persediaan Barang Dagang 760,300,000
103 Asuransi Dibayar Dimuka 13,500,000
104 Iklan Dibayar Dimuka 9,000,000
105 Piutang Dagang 150,500,000
106 Perlengkapan Kantor 35,000,000
107 Peralatan Toko 95,000,000
108 Akumulasi Penyusutan Peralatan Toko
200 Hutang Dagang 277,300,000
300 Modal -
Total 9,207,890,000
 Debet Kredit
60,000,000
60,000,000

442,885,000
300,000
27,500,000
210,000
382,500,000
4,500,000
22,500,000
2,375,000
750,000
1,125,000
1,125,000

480,500,000
480,500,000

37,615,000
37,615,000

1,021,000,000 1,021,000,000

Kredit
960,600,000
750,000
423,500,000
1,125,000
1,125,000
10,500,000
-
-
2,375,000
330,300,000
7,477,615,000
9,207,890,000