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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