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Jurnal dan

Posting
Des. 11 NetSolutions
Des. NetSolutions membayar
membayar premi
premi
sebesar $2.400
sebesar $2.400 untuk
untuk polis
polis asuransi
asuransi
komprehensif yang
komprehensif yang mencakup
mencakup
periode waktu
periode waktu dua
dua tahun.
tahun.

JOURNAL Page 2
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 1 Prepaid Insurance 2 400 00
2 Cash 2 400 00
3 Paid premium on two-year
4 policy.
JOURNAL Page 2
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 1 Prepaid Insurance 2 400 00
2 Cash 2 400 00
3 Paid premium on two-year
4 policy.

ACCOUNT Prepaid Insurance ACCOUNT NO. 15


Balance
Post.
Date Item Ref. Debit Credit Debit Credit
2005
Dec. 1 2 400 00 2 400 00
JOURNAL Page 2
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 1 Prepaid Insurance 15 2 400 00
2 Cash 2 400 00
3 Paid premium on two-year
4 policy.

ACCOUNT Prepaid Insurance ACCOUNT NO. 15


Balance
Post.
Date Item Ref. Debit Credit Debit Credit
2005
Dec. 1 2 2 400 00 2 400 00
JOURNAL Page 2
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 1 Prepaid Insurance 15 2 400 00
2 Cash 2 400 00
3 Paid premium on two-year
4 policy.

ACCOUNT Cash ACCOUNT NO. 11


Balance
Post.
Date Item Ref. Debit Credit Debit Credit
2005
Nov. 30 2 2 000 00 5 900 00
Dec. 1 2 400 00 3 500 00
JOURNAL Page 2
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 1 Prepaid Insurance 15 2 400 00
2 Cash 11 2 400 00
3 Paid premium on two-year
4 policy.

ACCOUNT Cash ACCOUNT NO. 11


Balance
Post.
Date Item Ref. Debit Credit Debit Credit
2005
Nov. 30 2 2 000 00 5 900 00
Dec. 1 2 2 400 00 3 500 00
Des. 11 NetSolutions
Des. NetSolutions membayar
membayar sewa
sewa untuk
untuk
bulan Desember
bulan Desember sebesar
sebesar $800.
$800.

14 1 Rent Expense 52 800 00


15 Cash 11 800 00
16 Paid rent for December.
17
Des. 11 NetSolutions
Des. NetSolutions menerima
menerima pendapatan
pendapatan
sewa sebesar
sewa sebesar $360
$360 untuk
untuk sewa
sewa selama
selama
tiga bulan
tiga bulan mulai
mulai tanggal
tanggal 11 Desember
Desember ..

14 1 Cash 14 360 00
15 Unearned Rent 23 360 00
16 Received advanced payment
17 For three months’ rent of land.
Des. 44 NetSolutions
Des. NetSolutions membeli
membeli peralatan
peralatan
kantor secara
kantor secara kredit
kredit dari
dari Executive
Executive
Supply Co.
Supply Co. sebesar
sebesar $1.800.
$1.800.

18 4 Office Equipment 18 1 800 00


19 Accounts Payable 21 1 800 00
20 Purchased office equipment on
21 account.
Des. 66 NetSolutions
Des. NetSolutions membayar
membayar $180
$180 untuk
untuk
iklan di
iklan di surat
surat kabar.
kabar.

21 6 Miscellaneous Expense 59 180 00


22 Cash 11 180 00
23 Paid for newspaper ad.
24
Des. 11
Des. 11 NetSolutions
NetSolutions membayar
membayar kreditor
kreditor
sebesar $400.
sebesar $400.

24 11 Accounts Payable 21 400 00


25 Cash 11 400 00
26 Paid creditors on account.
27
Des. 13
Des. 13 NetSolutions
NetSolutions membayar
membayar resepsionis
resepsionis
dan asisten
dan asisten paruh
paruh waktu
waktu sebesar
sebesar
$950 untuk
$950 untuk dua
dua minggu.
minggu.

JOURNAL Page 3
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 13 Wages Expense 51 950 00
2 Cash 11 950 00
3 Paid two week’s wages.
4
Des. 16
Des. 16 NetSolutions
NetSolutions menerima
menerima pendapatan
pendapatan
jasa sebesar
jasa sebesar $3,100
$3,100 secara
secara tunai
tunai
untuk jasa
untuk jasa selama
selama dua
dua minggu
minggu
pertama di
pertama di bulan
bulan Desember.
Desember.

5 16 Cash 11 3 100 00
6 Fees Earned 41 3 100 00
7 Received fees from customers.
8
Des. 16
Des. 16 Pendapatan
Pendapatan jasa
jasa secara
secara kredit
kredit selama
selama
paruh pertama
paruh pertama bulan
bulan Desember
Desember
adalah sebesar
adalah sebesar $1.750.
$1.750.

9 16 Accounts Receivable 12 1 750 00


10 Fees Earned 41 1 750 00
11 Received fees from customers.
12
Des. 20
Des. 20 NetSolutions
NetSolutions membayar
membayar Executive
Executive
Supply Co.
Supply Co. sebesar
sebesar $900
$900 atas
atas utang
utang
sebesar $1.800
sebesar $1.800 dari
dari transaksi
transaksi tanggal
tanggal
44 Desember.
Desember.

13 20 Accounts Payable 21 900 00


14 Cash 11 900 00
15 Paid part of amount owed to
16 Executive Supply Co.
Des. 21
Des. 21 NetSolutions
NetSolutions menerima
menerima $650
$650 dari
dari
pelanggannya sebagai
pelanggannya sebagai pelunasan
pelunasan
utang mereka.
utang mereka.

18 21 Cash 11 650 00
19 Accounts Receivable 12 650 00
20 Received cash from customer
21 on account.
Des. 23
Des. 23 NetSolutions
NetSolutions membayar
membayar sebesar
sebesar
$1.450 untuk
$1.450 untuk perlengkapan.
perlengkapan.

22 23 Supplies 14 1 450 00
23 Cash 11 1 450 00
24 Purchased supplies.
25
Des. 27
Des. 27 NetSolutions
NetSolutions membayar
membayar resepsionis
resepsionis
dan asisten
dan asisten paruh
paruh waktu
waktu sebesar
sebesar
$1.200 untuk
$1.200 untuk gaji
gaji dua
dua minggu.
minggu.

27 27 Wages Expense 51 1 200 00


28 Cash 11 1 200 00
29 Paid two weeks’ wages.
30
Des. 31
Des. 31 NetSolutions
NetSolutions membayar
membayar tagihan
tagihan
telepon sebesar
telepon sebesar $310
$310 untuk
untuk bulan
bulan
tersebut.
tersebut.

31 31 Utilities Expense 54 310 00


32 Cash 11 310 00
33 Paid telephone bill.
34
Des. 31NetSolutions
Des. 31NetSolutions membayar
membayar tagihan
tagihan
listrik sebesar
listrik sebesar $225
$225 untuk
untuk bulan
bulan
tersebut.
tersebut.

JOURNAL Page 4
Post.
Date Description Debit Credit
2005 Ref.
1 Dec. 31 Utilities Expense 54 225 00
2 Cash 11 225 00
3 Paid utility bill.
4
Des. 31
Des. 31 NetSolutions
NetSolutions menerima
menerima uang
uang sebesar
sebesar
$2.870 dari
$2.870 dari pendapatan
pendapatan jasa
jasa selama
selama
paruh kedua
paruh kedua bulan
bulan Desember.
Desember.

5 31 Cash 11 2 870 00
6 Fees Earned 41 2 870 00
7 Received fees from customers.
8
Des. 31
Des. 31 Pendapatan
Pendapatan jasa
jasa NetSolutions
NetSolutions secara
secara
kredit selama
kredit selama paruh
paruh kedua
kedua bulan
bulan
Desember adalah
Desember adalah sebesar
sebesar $1.120.
$1.120.

9 31 Accounts Receivable 12 1 120 00


10 Fees Earned 41 1 120 00
11 Recorded fees earned on
12 account.
Des. 31
Des. 31 Chris
Chris Clark
Clark menarik
menarik kas
kas sebesar
sebesar
$2.000 untuk
$2.000 untuk kepentingan
kepentingan pribadi.
pribadi.

14 31 Chris Clark, Drawing 32 2 000 00


15 Cash 11 2 000 00
16 Chris Clark withdrew cash
17 for personal use.
NERACA SALDO
NetSolutions
Trial Balance
December 31, 2005
Cash2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2005
Cash2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00 Item
Land 20 000 00 Neraca
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2005
Cash2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing4 000 00
Fees Earned 16 340 00 Item
Wages Expense 4 275 00
Rent Expense 1 600 00
Equity
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2005
Cash2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00 Item Laba-
Rent Expense 1 600 00
Utilities Expense 985 00
Rugi
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00