Jurnal Umum
Bulan Maret 2010
(dalam rupiah)
35,000,000
24,000,000
1,500,000
9,500,000
4,100,000
850,000
500,000
3,000,000
200,000
500,000
1,500,000
100,000
400,000
5,000,000
81,150,000
Kantor Akuntan Ny. Ratna
Buku Besar
Bulan Desember 2010
(dalam rupiah)
Nama Akun Kas Kode Akun
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
Desember 1 Posting JU 50,000,000 50,000,000
2010 3 Posting JU 2,000,000 48,000,000
5 Posting JU 2,000,000 46,000,000
6 Posting JU 12,000,000 34,000,000
8 Posting JU 10,000,000 44,000,000
10 Posting JU 2,500,000 41,500,000
12 Posting JU 2,500,000 44,000,000
15 Posting JU 200,000 43,800,000
18 Posting JU 500,000 43,300,000
20 Posting JU 7,500,000 50,800,000
26 Posting JU 2,500,000 48,300,000
28 Posting JU 1,500,000 46,800,000
Posting JU
Posting JU
102
SALDO
KREDIT
103
SALDO
KREDIT
104
SALDO
KREDIT
121
SALDO
KREDIT
201
SALDO
KREDIT
202
SALDO
KREDIT
3,000,000
301
SALDO
KREDIT
50,000,000
302
SALDO
KREDIT
401
SALDO
KREDIT
10,000,000
22,500,000
501
SALDO
KREDIT
502
SALDO
KREDIT
Kantor Akuntan Ny. Ratna
Neraca Saldo
Per 31 Desember 2010
(dalam rupiah)
31
TOTAL 1,400,000
Kredit
500,000
900,000
1,400,000
Kantor Akuntan Ny. Ratna Kantor Akuntan Ny. Ratna
Neraca lajur
Periode 31 Desember 2010
Laba/Rugi Neraca
Kode Akun Akun
Debit Kredit Debit Kredit
101 kas 46,800,000
102 Piutang 2,500,000
103 Perlengkapan 2,250,000
104 Sewa Dibayar Dimuka 11,000,000
121 Peralatan 7,000,000
122 Ak. Penyusutan Peralatan 250,000
201 Utang 500,000
202 Utang Wesel 3,000,000
205 Utang Gaji 250,000
301 Modal 50,000,000
302 Prive 500,000
401 Pendapatan Jasa 22,500,000
501 Beban Gaji 2,750,000
502 Beban Listrik 200,000
503 Beban Perlengkapan 1,250,000
504 Beban Penyusutan Peralatan 250,000
505 Beban Sewa 1,000,000
5,450,000 22,500,000 70,550,000 53,500,000
17,050,000 17,050,000
22,500,000 70,550,000
Kantor Akuntan Ny. Ratna Kantor
Laporan Laba/Rugi Laporan
Periode 31 Desember 2010 Periode
PENDAPATAN Modal
1. Pendapatan Jasa 22,500,000
Jumlah Pendapatan 22,500,000
BEBAN Laba
1.Beban Gaji 2,750,000
2. Beban Listrik 200,000
3. Beban Perlengkapan 1,250,000 Modal Akhir
4. Beban penyusutan Peralatan 250,000
5. Beban Sewa 1,000,000
Jumlah Beban 5,450,000
Laba Bersih 17,050,000
Kantor Akuntan Ny. Ratna Kantor Akuntan
Laporan Perubahan Modal Laporan Posisi
Periode 31 Desember 2010 Periode 31 Dese
Modal Aktiva
Modal Awal 50,000,000 Aset Lancar
Prive - 500,000 Kas
Jumlah Modal 49,500,000 Piutang
Laba Perlengkapan
Laba Bersih 17,050,000 Sewa Dibayar Dimuka
Jumlah Laba 17,050,000 Aset Tetap
Modal Akhir 66,550,000 Peralatan
Ak Penyusutan Peralatan
Total Aktiva
Kantor Akuntan Ny. Ratna
Laporan Posisi Keuangan
Periode 31 Desember 2010
Aktiva Pasiva
Liabilitas
46,800,000 Utang -500,000
2,500,000 Utang Wesel 3,000,000
2,250,000 Utang Gaji 250,000
11,000,000
Ekuitas
7,000,000 Modal Akhir 66,550,000
-250,000
69,300,000 Total Pasiva 69,300,000
Kantor Akuntan Ny. Ratna
Jurnal Penutup
Bulan Desember 2010
(dalam rupiah)
22,500,000
2,750,000
200,000
1,250,000
250,000
1,000,000
17,050,000
500,000
45,500,000