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Rahma Consulting Jurnal Umum Untuk Periode yang berakhir 31 Mei 2016 JU 5 tanggal 2016 May 3 Kas

keterangan

Post. Ref

Debit

11 Rp

4,500,000

Pendapatan Diterima di Muka May 5 May 9 May 13 May 15 May 16 May 17

Kas Piutang Usaha Beban Lain Lain Kas Utang Usaha Kas Piutang Usaha Pendapatan jasa Beban Gaji Kas Kas Pendapatan Jasa Jumlah di pindahkan ke hal 6

11 Rp 12 Rp 11 Rp 11 12 Rp Rp 11 11 Rp Rp

Kredit

Rp

4,500,000

Rp

2,450,000

Rp

225,000

Rp

640,000

Rp

9,180,000

Rp

750,000

Rp 26,105,000 Rp

8,360,000 26,105,000

2,450,000 225,000 640,000 9,180,000 750,000 8,360,000

Rahma Consulting Jurnal Umum Untuk Periode yang berakhir 31 Mei 2016 JU 6 Date May 20 May 21 May 25 May 27 May 28 May 30 May 31 May 31 May 31

Description Jumlah pindahan dari hal 5 Perlengkapan Utang usaha Piutang Usaha Pendapatan jasa Kas Pendapatan Jasa Kas Piutang Usaha Beban Gaji Kas Beban Lain Lain Kas Beban Lain lain Kas Kas Pendapatan Jasa Piutang Usaha Pendapatan Jasa

Post. Ref

Debit Rp 14 Rp 12 Rp 11 Rp 11 Rp 12 Rp 11 Rp 11 Rp 11 11 Rp 12 Rp

Credit 26,105,000 Rp 26,105,000 735,000 Rp 735,000 4,820,000 Rp 4,820,000 7,900,000 Rp 7,900,000 9,520,000 Rp 9,520,000 750,000 Rp 750,000 260,000 Rp 260,000 810,000 Rp 810,000 3,300,000 Rp 3,300,000 2,650,000 Rp 2,650,000

May 31 TOTAL

Prive, Rahma Lulu Kas

Rp

10,500,000

Rp

Rp 67,350,000 Rp

11

10,500,000 67,350,000

No Akun

Nama Akun 11 Kas 12 Piutang Usaha 14 Perlengkapan 15 Sewa Dibayar di Muka 16 Asuransi Dibayar di Muka 18 Peralatan 19 Akumulasi Penyusutan Peralatan 21 Utang Usaha 22 Utang Gaji 23 Pendapatan Diterima di Muka 31 Modal, Rama Lulu 32 Prive, Rama Lulu 33 Ikhtisar laba rugi 41 Pendapatan Jasa 51 Beban Gaji 52 Beban Sewa 53 Beban Perlengkapan 54 Beban Penyusutan 55 Beban Asuransi 59 Beban Lain Lain

ACCOUNT:

Kas

Tanggal

Keterangan

V JU 5 JU 5 JU 5 JU 5 JU 5 JU 5 JU 6 JU 6 JU 6 JU 6 JU 6 JU 6 JU 6

3 5 9 13 16 17 25 27 28 30 31 31 31 ACCOUNT :

Ref

Keterangan Saldo Awal 5 15 21 27 31

ACCOUNT :

Rp

Rp Rp Rp

225,000.00 640,000.00 750,000.00

Rp Rp Rp

750,000.00 260,000.00 810,000.00

8,360,000.00 7,900,000.00 9,520,000.00

3,300,000.00 Rp 10,500,000.00

Ref JU 5 JU 5 JU 6 JU 6 JU 6

Debit

Rp Rp

Kredit Rp

2,450,000.00

Rp

9,520,000.00

9,180,000.00 4,820,000.00

Rp

2,650,000.00

Rp Rp

Debit 1,350,000.00 735,000.00

Perlengkapan

tanggal

Keterangan

Ref

Saldo awal 20 31 ACCOUNT :

JU 6 AJP

Kredit

Rp

1,370,000.00

Sewa Dibayar di Muka

Tanggal

Keterangan

Ref

Saldo awal

Rp

31

Date

Rp Rp Rp

Kredit

Piutang Usaha

Tanggal

ACCOUNT :

Debit Rp 22,100,000.00 Rp 4,500,000.00 Rp 2,450,000.00

AJP

Debit 3,200,000.00 Rp Rp

Kredit 1,600,000.00

Asuransi Dibayar di Muka Description

Ref

Debit

Credit

Saldo awal

Rp

1,500,000.00

AJP ACCOUNT :

Rp

Peralatan

Date

Description

Ref

Debit Rp 14,500,000.00

Ref

Debit

Saldo awal ACCOUNT :

Credit

Akumulasi Penyusutan Peralatan

Date

Description Saldo Awal

AJP ACCOUNT :

Rp Rp

Credit 330,000.00 330,000.00

Rp

Credit 800,000.00

Rp

735,000.00

Rp Rp

Credit 120,000.00 325,000.00

Rp Rp

Credit 2,500,000.00 4,500,000.00

Utang Usaha

Date

Description

Ref

Debit

Saldo awal 13 20 ACCOUNT :

JU 5 JU 6

Rp

640,000.00

Utang Gaji

Date

Description

Ref

Debit

Saldo awal 31 ACCOUNT :

AJP Pendapatan Diterima di Muka

Date

Description

Ref

Debit

Saldo awal May 3

JU 5 AJP

31 ACCOUNT :

Rp

3,210,000.00

Modal, Rama Lulu

Date

Description

Ref

Debit

Credit Rp 42,300,000.00

Ref

Debit Rp 10,500,000.00

Credit

Saldo awal

ACCOUNT :

Prive, Rama Lulu

Date

Description 31

ACCOUNT :

275,000.00

Ikhtisar laba rugi

Date

Description

ACCOUNT :

Debit

Credit

Ref JU 5 JU 5 JU 6 JU 6 JU 6 JU 6 AJP

Debit

Ref JU 5 JU 6 AJP

Credit

Rp Rp Rp

Debit 750,000.00 750,000.00 325,000.00

Credit

Rp

Debit 1,600,000.00

Credit

Rp

Debit 1,370,000.00

Credit

Rp

Debit 330,000.00

Credit

Rp

Debit 275,000.00

Pendapatan Jasa

Date

Description 15 17 21 25 31 31 31

ACCOUNT :

Rp Rp Rp Rp Rp Rp Rp

Credit 9,180,000.00 8,360,000.00 4,820,000.00 7,900,000.00 3,300,000.00 2,650,000.00 3,210,000.00

Beban Gaji

Date

Description 16 28 31

ACCOUNT :

Beban Sewa

Date

Description 31

ACCOUNT :

Ref AJP

Beban Perlengkapan

Date

Description

ACCOUNT :

Ref AJP

Beban Penyusutan

Date

Description 31

ACCOUNT :

Ref AJP

Beban Asuransi

Date

Description 31

ACCOUNT :

Ref

Beban Lain Lain

Ref AJP

Date 9

Description 30 31

Ref JU 5 JU 6 JU 6

Rp Rp Rp

Debit 225,000.00 260,000.00 810,000.00

Credit

11 Debit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

Saldo Kredit 22,100,000.00 26,600,000.00 29,050,000.00 28,825,000.00 28,185,000.00 27,435,000.00 35,795,000.00 43,695,000.00 53,215,000.00 52,465,000.00 52,205,000.00 51,395,000.00 54,695,000.00 44,195,000.00 12

Debit Rp Rp Rp Rp Rp Rp

Saldo Kredit 3,400,000.00 950,000.00 10,130,000.00 14,950,000.00 5,430,000.00 8,080,000.00

14 Debit Rp Rp Rp

Saldo Kredit 1,350,000.00 2,085,000.00 715,000.00 15

Debit Rp Rp

Saldo Credit 3,200,000.00 1,600,000.00

Debit

Saldo Credit

16

Rp Rp

1,500,000.00 1,225,000.00 18

Debit Rp

Saldo Credit 14,500,000.00 19

Debit

Saldo Credit Rp Rp

330,000.00 660,000.00 21

Debit Rp

Saldo Credit Rp 640,000.00 Rp Rp

800,000.00 160,000.00 895,000.00 22

Debit

Saldo Credit Rp Rp

120,000.00 445,000.00 23

Debit

Saldo Credit Rp Rp Rp

2,500,000.00 7,000,000.00 3,790,000.00 31

Debit

Saldo Credit Rp 42,300,000.00

32 Debit Rp

Saldo Credit 10,500,000.00

33

Debit

Saldo Credit

41 Debit

Saldo Credit Rp Rp Rp Rp Rp Rp Rp

9,180,000.00 17,540,000.00 22,360,000.00 30,260,000.00 33,560,000.00 36,210,000.00 39,420,000.00 51

Debit Rp Rp Rp

Saldo Credit 750,000.00 1,500,000.00 1,825,000.00 52

Debit Rp

Saldo Credit 1,600,000.00

53 Debit Rp

Saldo Credit 1,370,000.00

54 Debit Rp

Saldo Credit 330,000.00

Debit Rp

Saldo Credit 275,000.00

55

59

Debit Rp Rp Rp

Saldo Credit 225,000.00 485,000.00 1,295,000.00

Rahma Consulting Adjustment Journal May 31, 2016 Date

Description 31 Beban Asuransi Asuransi dibayar Dimuka 31 Beban Perlengkapan Perlengkapan 31 Beban Penyusutan Akumulasi Penyusutan Peralatan 31 Beban Gaji Utang Gaji 31 Beban Sewa Sewa dibayar dimuka 31 Pendapatan diterima dimuka Pendapatan jasa TOTAL

Ref 55 16 53 14 54 19 51 22 52 15 23 41

ng nal

Rp

Debet 275,000

Credit Rp

275,000

Rp

1,370,000

Rp

330,000

Rp

325,000

Rp

1,600,000

Rp

3,210,000

Rp

Rp 7,110,000 Rp

3,210,000 7,110,000

Rp Rp Rp Rp

1,370,000 330,000 325,000 1,600,000

Rahma Consulting Trial Balance May 31, 2016 No. Account Name Account 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Equipment 19 Accumulated Deprecitation of Equipment 21 Accounts Payable 22 Salaries and Wages Payable 23 Unearned Revenue 31 Owner's Capital 32 Owner's Drawing 33 Income Summary 41 Service Revenue 51 Salaries and Wages Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Other expense TOTAL

Rp Rp Rp Rp Rp Rp

Rp

Debit Kredit 44,195,000 8,080,000 Rp 2,085,000 3,200,000 Rp 1,500,000 14,500,000 Rp 330,000 Rp 895,000 Rp 120,000 Rp 7,000,000 Rp 42,300,000 10,500,000 Rp

36,210,000

Rp 1,500,000 Err:509 Rp Rp Rp Rp 1,295,000 Err:509 Rp

86,855,000

Acc. Number Account 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Equipment 19 Accumulated Deprecitation of Equipment 21 Accounts Payable 22 Salaries and Wages Payable 23 Unearned Revenue 31 Owner's Capital 32 Owner's Drawing 33 Income Summary 41 Service Revenue 51 Salaries and Wages Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Other expense

Rp Rp Rp Rp Rp Rp

Trial Balance 44,195,000 8,080,000 2,085,000 3,200,000 1,500,000 14,500,000

Rp

10,500,000

Rp Err:509 Rp

1,500,000

Rp Rp

1,295,000 Err:509

-

Rahma Consulting Work sheet 1-May-16 Trial Balance Rp

-

Rp

-

Rp Rp Rp Rp Rp

330,000 895,000 120,000 7,000,000 42,300,000

Rp

36,210,000

Rp

86,855,000

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

Adjustment - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 3,210,000 Rp - Rp - Rp - Rp - Rp 325,000 Rp 1,600,000 Rp 1,370,000 Rp 330,000 Rp 275,000 Rp - Rp 7,110,000 Rp

1,370,000 1,600,000 275,000 330,000 325,000 3,210,000 7,110,000

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

T. B After Adjusment 44,195,000 Rp 8,080,000 Rp 715,000 Rp 1,600,000 Rp 1,225,000 Rp 14,500,000 Rp - Rp 660,000 - Rp 895,000 - Rp 445,000 - Rp 3,790,000 - Rp 42,300,000 10,500,000 Rp - Rp - Rp 39,420,000 1,825,000 Rp Err:509 Err:509 1,370,000 Rp 330,000 Rp 275,000 Rp 1,295,000 Rp Err:509 Err:509

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

Income Summary - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp Rp 39,420,000 1,825,000 Rp Err:509 Rp 1,370,000 Rp 330,000 Rp 275,000 Rp 1,295,000 Rp Err:509 Rp 39,420,000 Err:509

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

Balance Sheet 44,195,000 Rp 8,080,000 Rp 715,000 Rp 1,600,000 Rp 1,225,000 Rp 14,500,000 Rp - Rp 660,000 - Rp 895,000 - Rp 445,000 - Rp 3,790,000 - Rp 42,300,000 10,500,000 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 80,815,000 Rp 48,090,000 Rp 32,725,000

Rahma Consulting Income Statement May 2016 Service Revenue Expense: Salaries and Wages Expense Rent Expense Supplies Expense Depreciation Expense Insurance Expense Other expense Total Expense

Net Income

$ 39,420,000 Rp 1,825,000 Err:509 Rp 1,370,000 Rp 330,000 Rp 275,000 Rp 1,295,000 Err:509

Err:509

Julie's Maids Cleaning Service Owner's Equity Statement May 2016 Owner's Capital on July, 1 Net Income Owner's Drawing Capital increase Owner's Capital on July, 31

$ 42,300,000 Err:509 $ 10,500,000 Err:509 Err:509

ASSET : Current Assets : Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Total Current assets Fixed Assets : Equipment Accumulated Deprecitation of Equipment Total fixed assets TOTAL ASSETS

Rp Rp Rp Rp Rp

Julie's Maids Cleaning Service BALANCE SHEET May 2016 LIABILITIES AND EQUITY : Liabilities : 44,195,000 Accounts Payable 8,080,000 Salaries and Wages Payable 715,000 Unearned Revenue 1,600,000 Equity : 1,225,000 Owner's Capital Rp 55,815,000

Rp 14,500,000 -Rp 660,000 Rp 13,840,000 Rp 69,655,000 TOTAL LIABILITIES AND EQUITY

ges Payable

ES AND EQUITY

Rp Rp Rp

895,000 445,000 3,790,000 Err:509

Err:509

Closing Journal Julie's Maids Cleaning Service May 2016 Date Accounts Ref Debit May 31 Service revenue 41 Rp 39,420,000 May 31

May 31 May 31

Income Summary Income Summary Salaries and Wages Expense Rent Expense Supplies Expense Depreciation Expense Insurance Expense Other expense Income Summary Owner's Capital Owner's Capital Owner's Drawing

33 Rp 33 Err:509 51 Rp 52 53 Rp 54 Rp 55 Rp 59 Rp 33 Err:509 31 31 Rp 10,500,000 32 Rp

Credit 39,420,000 1,825,000 Err:509 1,370,000 330,000 275,000 1,295,000 Err:509 10,500,000

Post Closing Trial Balance Rahma Consulting May 2016 Name Account Ref

No. Account 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Equipment 19 Accumulated Deprecitation of Equipment 21 Accounts Payable 22 Salaries and Wages Payable 23 Unearned Revenue 31 Owner's Capital TOTAL

Rp Rp Rp Rp Rp Rp

Debit 44,195,000 8,080,000 715,000 1,600,000 1,225,000 14,500,000

Rp

70,315,000

Credit

Rp Rp Rp Rp Rp Rp

660,000 895,000 445,000 3,790,000 5,790,000