Jurnal Umum

Debit Kredit Debit Kredit

a Beban Gaji 3,600,000
Kas 3,600,000
b Beban Listrik 180,000
Beban Air 130,000
Beban Telepon 240,000
Kas 550,000
c Kas 750,000
Pendapatan Jasa 750,000
d Kas 250,000
Piutang Usaha 1,500,000
Pendapatan Jasa 1,750,000
e Peralatan 2,100,000
Utang Usaha 2,100,000
f Kas 1,500,000
Piutang Usaha 1,500,000
g Utang Usaha 2,100,000
Diskon Pembelian 42,000
Kas 2,058,000
h Kas 7,500,000
Pendapatan Jasa 7,500,000
i Prive Tn Amin 300,000
Kas 300,000
j Beban Bunga 297,500
Kas 297,500

Total 20,447,500 20,447,500

Rekap Transaksi
Debit Kredit
Kas 10,000,000 6,805,500
Piutang Usaha 1,500,000 1,500,000
Perlengkapan - -
B. Bensin & Oli - -
B. Asuransi - -
B. Telpon - -
Prive - -
Utang Usaha 2,100,000 2,100,000
Pendapatan Jasa - 10,000,000

13,600,000 20,405,500
 Jurnal Penyesuaian
Debit Kredit Debit Kredit
1 Beban Perlengkapan 2,300,000
Perlengkapan 2,300,000
2 Beban Asuransi 110,000
Asuransi Dibayar di Muka 110,000
3 Beban Depresiasi Truk 16,750,000
Akumulasi Depresiasi Truk 16,750,000
4 Beban Listrik 900,000
Utang Beban Listrik 900,000
 Saldo Awal Rekap Buku Besar
Keterangan
D K D K
Kas 26,400,000 153,500,000 19,945,000
Piutang Usaha 33,950,000 15,000,000 49,500,000
Asuransi Dibayar di Muka 800,000
Perlengkapan 1,500,000 1,700,000 -
Truk 107,000,000
Akumulasi Depresiasi Truk 40,130,000
Utang Usaha 9,550,000
Utang Bunga 2,200,000 2,595,000 4,040,000
Utang Wesel 60,000,000
Utang Beban Listrik
Modal, Tuan Joko 57,770,000
Prive, Tuan Joko 16,000,000 -
Pendapatan Jasa - 119,000,000
Beban Bensin dan Oli 2,340,000 -
Beban Telepon 1,100,000 -
Beban Perlengkapan
Beban Asuransi 250,000 -
Beban Depresiasi Truk
Beban Bunga
Beban Listrik
Total 169,650,000 169,650,000 192,485,000 192,485,000
Saldo Laba (Rugi) - -
Total

Catatan : Pada Laporan Neraca (Laporan Posisi Keuangan), Modal Tuan Joko yang dimasukkan ke dala
yang diperoleh dari:
Modal Tuan Joko (Awal) 57,770,000
Prive Tuan Joko - 16,000,000
Laba (Rugi) Berjalan 95,250,000
79,250,000
Modal Tuan Joko (Akhir) 137,020,000
 Neraca Saldo Jurnal Penyesuaian NSSD L/R
D K D K D K D
159,955,000 159,955,000
- 550,000 - 550,000
800,000 110,000 690,000
3,200,000 2,300,000 900,000
107,000,000 107,000,000
40,130,000 16,750,000 56,880,000
9,550,000 9,550,000
3,645,000 3,645,000
60,000,000 60,000,000
900,000 900,000
57,770,000 57,770,000
16,000,000 16,000,000
119,000,000 119,000,000
2,340,000 2,340,000 2,340,000
1,100,000 1,100,000 1,100,000
- 2,300,000 2,300,000 2,300,000
250,000 110,000 360,000 360,000
- 16,750,000 16,750,000 16,750,000
- - -
900,000 900,000 900,000
290,095,000 290,095,000 20,060,000 20,060,000 307,745,000 307,745,000 23,750,000
- - - 95,250,000
119,000,000

dal Tuan Joko yang dimasukkan ke dalam laporan adalah jumlah modal akhir
L/R Neraca
K D K
159,955,000
- 550,000
690,000
900,000
107,000,000
56,880,000
9,550,000
3,645,000
60,000,000
900,000
57,770,000

119,000,000

119,000,000 267,995,000 188,745,000

95,250,000
119,000,000 267,995,000 283,995,000