UMKM AZALEA

JURNAL UMUM

Tanggal Keterangan Debet Kredit

2020
1 April Kas 15,000,000
Peralatan 20,000,000
Kendaraan 300,000,000
Sewa dibayar dimuka 1,200,000
Modal Nn.Azza 35,000,000
Modal Nn.Lea 301,200,000

3 April PBD (Beras) 7,200,000

Kas 5,760,000
Modal Nn.Azza 1,440,000
(HPP BERAS RP 6.000)

5 April Kas 8,000,000

Piutang Usaha 2,000,000
Pendapatan Jasa 10,000,000

7 April PBD (gula) 7,000,000

4,900,000 Kas 2,940,000
2,940,000 Modal Nn.Lea 1,535,000
1,960,000 Utang Dagang 2,100,000
Penjualan 425,000
HPP GULA RP 10.000

HPP (Beras) 300,000

PBD (Beras) 300,000

9 April PBD (tepung) 9,000,000

PBD (biaya angkut) 300,000
Kas 2,700,000
Modal Nn.Azza 6,000,000 6,300,000
Modal Lea - 300,000
Penjualan (azza) 300,000
Penjualan (lea) 300,000 9,300,000
HPP TEPUNG RP 9.300

HPP (Gula) 500,000

PBD (GULA) 500,000
200,000
11 April PBD (Minyak) 1,000,000 800,000
Kas 640,000 640,000
 Utang Dagang 200,000 160,000
Penjualan 160,000
(HPP MINYAK RP 10.000)

HPP (Gula) 200,000

PBD (Gula) 200,000

13 April Prive Azza 18,000,000

Kas 3,000,000
Pendapatan Jasa 21,000,000

15 April Kas 4,687,500

Piutang Dagang 1,562,500
Penjualan (beras) 3,750,000
Penjualan (gula) 2,500,000 6,250,000

HPP BERAS 3,000,000

PBD BERAS 3,000,000

HPP GULA 2,000,000

PBD GULA 2,000,000

17 April Kas 2,996,000 1,600,000

Prive Nn.Lea 344,000 1,600,000
Biaya Angkut Penjualan 100,000 240,000
Penjualan 3,440,000

HPP (BERAS) 1,200,000

PBD (BERAS) 1,200,000

HPP (TEPUNG) 1,860,000

PDB (TEPUNG) 1,860,000

HPP (MINYAK) 200,000

PBD (MINYAK) 200,000

19 April Retur pendapatan jasa 9,000,000

Prive 1,000,000
Kas 8,000,000

21 April Kas 2,550,000

Biaya Listrik,Air, Telepon 500,000
Prive Nn.Azza 400,000
Modal Nn.Azza 600,000
Penjualan 4,050,000 2,250,000
1,150,000
HPP (TEPUNG) 2,790,000 650,000
PBD (TEPUNG) 2,790,000 4,050,000
 3,550,000
HPP (GULA) 1,000,000
PBD (GULA) 1,000,000 400000

HPP (MINYAK) 500,000

PBD (MINYAK) 500,000

23 April Kas 50,000,000

Pendapatan Diterima Dimuka 10,000,000
Pendapatan Jasa 40,000,000

25 April Utang Dagang 2,300,000

Kas 1,610,000
Modal Nn.Lea 690,000

Kas 1,250,000
Prive Nn.Lea 312,500
Piutang Dagang 1,562,500

27 April Biaya perbaikan AC Dan Kulkas 1,000,000

Modal Nn. Azza 80,000 200,000
Modal Nn. Lea 40,000 100,000
Pendapatan Jasa 700,000
Kas 180,000

30 April Biaya Gaji 1,500,000

modal nn.azza 360,000
kas 815,000
penjualan 325,000

HPP (TEPUNG) 465,000

PBD (TEPUNG) 465,000

484,817,500 484,817,500
 Laporan Laba Rugi
UMKM AZALEA
PER 31 APRIL 2020

Pendapatan:
Pendapatan Jasa 71,700,000
Retur Pendapatan Jasa -9,000,000
62,700,000
Penjualan 15,250,000
HPP -14,015,000
1,235,000
Laba Bersih 63,935,000

Dikurangi:
Biaya Gaji 1,500,000
Biaya Angkut Penjualan 100,000
Biaya Listrik, Air, dan Telepon 500,000
Biaya Perbaikan 1,000,000
3,100,000
Laba Bersih 60,835,000

Laporan Perubahan Ekuitas

UMKM AZALEA
PER 31 APRIL 2020

Nn.Azza Nn.Lea Total

Modal Awal, 1 April 2020 20,000,000 7,000,000 27,000,000
Ditambah:
Setoran Modal 42,280,000 303,465,000 345,745,000
Dikurangi:
Prive -10,400,000 -656,500 -11,056,500
Modal Akhir, 31 April 2020 51,880,000 309,808,500 361,688,500

Laporan Perubahan Ekuitas

UMKM AZALEA
PER 31 APRIL 2020

Aset: Liabilitas: -
Kas 88,838,500 Utang Dagang 10,000,000
PBD 10,485,000 Pendapatan diterima dimuka
Piutang Usaha 2,000,000
Piutang Dagang - Ekuitas:
Sewa dibayar dimuka 1,200,000 Modal Nn. Azza 51,880,000
kas umkm Peralatan 30,000,000 Modal NN. Lea 309,808,500
lea Kendaraan 300,000,000 Laba ditahan 60,835,000

432,523,500 432,523,500

3,200,000
3,440,000

Kas 3,096,000
3,096,000

100,000
120,000
60,000

80,000
40,000
 Laporan Perubahan Ekuitas
UMKM AZALEA
PER 31 APRIL 2020

Modal Awal, 1 April 2020 27,000,000

Ditambah:
Setoran Modal periode berjalan 345,745,000
Laba Bersih 62,335,000
435,080,000
Dikurangi:
Prive -19,056,500
416,023,500
422,523,500