PERUSAHAAN JASA AKUNTANSI (PJA)

Company No.1607531050
putuayupramesti06@gmail.com

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 1
1:23:08 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 1/2/2019 Setoran Modal Awal

GJ000001 1-2110 Kas $30,000,000.00
GJ000001 3-1110 Modal Partner A $5,000,000.00
GJ000001 3-1210 Modal Partner B $10,000,000.00
GJ000001 3-1310 Modal Sendiri $15,000,000.00

GJ 1/2/2019 Membeli Peralatan Komputer

GJ000002 1-1210 Komputer $7,000,000.00
GJ000002 1-2110 Kas $7,000,000.00

GJ 1/2/2019 Meminjam Dana Ke Pihak Ketiga

GJ000003 1-2110 Kas $18,000,000.00
GJ000003 2-2200 Hutang Pihak Ketiga $18,000,000.00

GJ 1/2/2019 Membayar Sewa Gedung Untuk 10 Tahun

GJ000004 1-2220 Sewa Gedung Dibayar Dimuka $80,000,000.00
GJ000004 1-2110 Kas $80,000,000.00

GJ 1/2/2019 Meminjam Dana Ke Bank

GJ000005 1-2110 Kas $71,000,000.00
GJ000005 2-1100 Hutang Bank $71,000,000.00

GJ 1/2/2019 Membayar Gaji 5 Orang Pegawai untuk Bulan Desember 2018

GJ000006 2-2410 Hutang Gaji $15,000,000.00
GJ000006 1-2110 Kas $15,000,000.00

GJ 1/2/2019 Penerimaan Jasa Akuntansi Tahun Lalu

GJ000007 1-2120 Bank Mulia $3,600,000.00
GJ000007 4-1000 Pendapatan Jasa $3,600,000.00

GJ 1/2/2019 Kontrak Pelanggan Baru

GJ000008 1-2230 Pendapatan yg Msh. Hrs. Ditr $60,000,000.00
GJ000008 4-1000 Pendapatan Jasa $60,000,000.00

GJ 1/2/2019 Setoran Ke Bank

GJ000009 1-2120 Bank Mulia $12,000,000.00
GJ000009 1-2110 Kas $12,000,000.00

GJ 1/2/2019 Honor Pencatatan Transaksi

GJ000010 6-5130 Beban Gaji $450,000.00
GJ000010 2-2410 Hutang Gaji $450,000.00

GJ 1/15/2019 Membayar Beban Air PDAM, Listrik PLN dan Beban Lainnya
GJ000011 6-2300 Beban Air PDAM $54,000.00
GJ000011 6-2200 Beban Listrik PLN $88,000.00
GJ000011 6-7000 Beban Lainnya $500,000.00
GJ000011 1-2110 Kas $642,000.00

GJ 1/15/2019 Honor Pencatatan Transaksi

GJ000012 6-5130 Beban Gaji $50,000.00
GJ000012 2-2410 Hutang Gaji $50,000.00

GJ 1/25/2019 Membayar Bunga Untuk Hutang Bank Sebesar 1% dari Jumlah Pinjaman Awal
GJ000013 8-1000 Beban Bunga $710,000.00
GJ000013 1-2110 Kas $710,000.00

GJ 1/25/2019 Membayar Pokok Hutang Bank Sebesar 2% dari Jumlah Pinjaman Awal
GJ000014 2-1100 Hutang Bank $1,420,000.00
GJ000014 1-2110 Kas $1,420,000.00

GJ 1/25/2019 Honor Pencatatan Transaksi

 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 2
1:23:08 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 1/25/2019 Honor Pencatatan Transaksi

GJ000015 6-5130 Beban Gaji $100,000.00
GJ000015 2-2410 Hutang Gaji $100,000.00

GJ 1/31/2019 Pengakuan Beban Sewa Gedung Untuk Bulan Januari 2019

GJ000016 6-2700 Beban Sewa Gedung $666,667.00
GJ000016 1-2220 Sewa Gedung Dibayar Dimuka $666,667.00

GJ 1/31/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan Januari 2019

GJ000017 6-5130 Beban Gaji $15,000,000.00
GJ000017 2-2410 Hutang Gaji $15,000,000.00

GJ 1/31/2019 Honor Pencatatan Transaksi

GJ000018 6-5130 Beban Gaji $100,000.00
GJ000018 2-2410 Hutang Gaji $100,000.00

GJ 2/1/2019 Pengisian Kas di Tangan Awal Bulan

GJ000020 1-2110 Kas $2,772,000.00
GJ000020 1-2120 Bank Mulia $2,772,000.00

GJ 2/1/2019 Membayar Gaji 5 Orang Pegawai untuk Bulan Januari 2019

GJ000021 2-2410 Hutang Gaji $15,000,000.00
GJ000021 1-2110 Kas $15,000,000.00

GJ 2/1/2019 Pengisian Kas Di Tangan

GJ000022 1-2110 Kas $15,000,000.00
GJ000022 1-2120 Bank Mulia $15,000,000.00

GJ 2/1/2019 Membayar Honor Pencatatan Transaksi Bulan Januari 2019

GJ000023 2-2410 Hutang Gaji $700,000.00
GJ000023 1-2110 Kas $700,000.00

GJ 2/1/2019 Honor Pencatatan Transaksi

GJ000024 6-5130 Beban Gaji $400,000.00
GJ000024 2-2410 Hutang Gaji $400,000.00

GJ 2/2/2019 Penerimaan Jasa Akuntansi Tahun Lalu

GJ000025 1-2120 Bank Mulia $3,600,000.00
GJ000025 4-1000 Pendapatan Jasa $3,600,000.00

GJ 2/2/2019 Honor Pencatatan Transaksi

GJ000026 6-5130 Beban Gaji $50,000.00
GJ000026 2-2410 Hutang Gaji $50,000.00

GJ 2/10/2019 Cicilan Pembayaran Kontrak

GJ000027 1-2110 Kas $5,000,000.00
GJ000027 1-2230 Pendapatan yg Msh. Hrs. Ditr $5,000,000.00

GJ 2/10/2019 Setoran Ke Bank

GJ000028 1-2120 Bank Mulia $4,300,000.00
GJ000028 1-2110 Kas $4,300,000.00

GJ 2/10/2019 Honor Pencatatan Transaksi

GJ000029 6-5130 Beban Gaji $100,000.00
GJ000029 2-2410 Hutang Gaji $100,000.00

GJ 2/15/2019 Membayar Beban Air PDAM, Listrik PLN, dan Beban Lainnya
GJ000030 6-2300 Beban Air PDAM $54,000.00
GJ000030 6-2200 Beban Listrik PLN $88,000.00
GJ000030 6-7000 Beban Lainnya $500,000.00
GJ000030 1-2110 Kas $642,000.00

GJ 2/15/2019 Honor Pencatatan Transaksi

GJ000031 6-5130 Beban Gaji $50,000.00
 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 3
1:23:09 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 2/15/2019 Honor Pencatatan Transaksi

GJ000031 2-2410 Hutang Gaji $50,000.00

GJ 2/25/2019 Membayar Bunga Untuk Hutang Bank Sebesar 1% dari Jumlah Pinjaman Awal
GJ000032 8-1000 Beban Bunga $710,000.00
GJ000032 1-2110 Kas $710,000.00

GJ 2/25/2019 Membayar Pokok Hutang Bank Sebesar 2% dari Jumlah Pinjaman Awal
GJ000033 2-1100 Hutang Bank $1,420,000.00
GJ000033 1-2110 Kas $1,420,000.00

GJ 2/25/2019 Honor Pencatatan Transaksi

GJ000034 6-5130 Beban Gaji $100,000.00
GJ000034 2-2410 Hutang Gaji $100,000.00

GJ 2/28/2019 Pengakuan Beban Sewa Gedung Untuk Bulan Februari 2019

GJ000035 6-2700 Beban Sewa Gedung $666,667.00
GJ000035 1-2220 Sewa Gedung Dibayar Dimuka $666,667.00

GJ 2/28/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan Februari 2019

GJ000036 6-5130 Beban Gaji $15,000,000.00
GJ000036 2-2410 Hutang Gaji $15,000,000.00

GJ 2/28/2019 Honor Pencatatan Transaksi

GJ000037 6-5130 Beban Gaji $100,000.00
GJ000037 2-2410 Hutang Gaji $100,000.00

GJ 3/1/2019 Pengisian Kas di Tangan Awal Bulan

GJ000038 1-2110 Kas $2,772,000.00
GJ000038 1-2120 Bank Mulia $2,772,000.00

GJ 3/1/2019 Membayar Gaji 5 Orang Pegawai untuk Bulan Februari 2019

GJ000039 2-2410 Hutang Gaji $15,000,000.00
GJ000039 1-2110 Kas $15,000,000.00

GJ 3/1/2019 Pengisian Kas Di Tangan

GJ000040 1-2110 Kas $15,000,000.00
GJ000040 1-2120 Bank Mulia $15,000,000.00

GJ 3/1/2019 Membayar Honor Pencatatan Transaksi Bulan Februari 2019

GJ000041 2-2410 Hutang Gaji $800,000.00
GJ000041 1-2110 Kas $800,000.00

GJ 3/1/2019 Honor Pencatatan Transaksi

GJ000058 6-5130 Beban Gaji $400,000.00
GJ000058 2-2410 Hutang Gaji $400,000.00

GJ 3/2/2019 Penerimaan Jasa Akuntansi Tahun Lalu

GJ000042 1-2120 Bank Mulia $3,600,000.00
GJ000042 4-1000 Pendapatan Jasa $3,600,000.00

GJ 3/2/2019 Honor Pencatatan Transaksi

GJ000043 6-5130 Beban Gaji $50,000.00
GJ000043 2-2410 Hutang Gaji $50,000.00

GJ 3/10/2019 Cicilan Pembayaran Kontrak

GJ000044 1-2110 Kas $5,000,000.00
GJ000044 1-2230 Pendapatan yg Msh. Hrs. Ditr $5,000,000.00

GJ 3/10/2019 Setoran Ke Bank

GJ000045 1-2120 Bank Mulia $4,200,000.00
GJ000045 1-2110 Kas $4,200,000.00

GJ 3/10/2019 Honor Pencatatan Transaksi

 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 4
1:23:09 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 3/10/2019 Honor Pencatatan Transaksi

GJ000046 6-5130 Beban Gaji $100,000.00
GJ000046 2-2410 Hutang Gaji $100,000.00

GJ 3/15/2019 Membayar Beban Air PDAM, Listrik PLN dan Beban Lainnya
GJ000047 6-2300 Beban Air PDAM $54,000.00
GJ000047 6-2200 Beban Listrik PLN $88,000.00
GJ000047 6-7000 Beban Lainnya $500,000.00
GJ000047 1-2110 Kas $642,000.00

GJ 3/15/2019 Honor Pencatatan Transaksi

GJ000048 6-5130 Beban Gaji $50,000.00
GJ000048 2-2410 Hutang Gaji $50,000.00

GJ 3/25/2019 Membayar Bunga Hutang Bank Sebesar 1 % dari Jumlah Pinjaman Awal
GJ000049 8-1000 Beban Bunga $710,000.00
GJ000049 1-2110 Kas $710,000.00

GJ 3/25/2019 Membayar Pokok Hutang Bank Sebesar 2% dari Jumlah Pinjaman Awal
GJ000050 2-1100 Hutang Bank $1,420,000.00
GJ000050 1-2110 Kas $1,420,000.00

GJ 3/25/2019 Honor Pencatatan Transaksi

GJ000051 6-5130 Beban Gaji $100,000.00
GJ000051 2-2410 Hutang Gaji $100,000.00

GJ 3/31/2019 Pengakuan Beban Sewa Gedung Untuk Bulan Maret 2019

GJ000052 6-2700 Beban Sewa Gedung $666,667.00
GJ000052 1-2220 Sewa Gedung Dibayar Dimuka $666,667.00

GJ 3/31/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan Maret 2019

GJ000053 6-5130 Beban Gaji $15,000,000.00
GJ000053 2-2410 Hutang Gaji $15,000,000.00

GJ 3/31/2019 Honor Pencatatan Transaksi

GJ000054 6-5130 Beban Gaji $100,000.00
GJ000054 2-2410 Hutang Gaji $100,000.00

GJ 4/1/2019 Pengisian Kas Di Tangan Awal Bulan

GJ000055 1-2110 Kas $2,772,000.00
GJ000055 1-2120 Bank Mulia $2,772,000.00

GJ 4/1/2019 Membayar Gaji 5 Orang Pegawai Untuk Bulan Maret 2019

GJ000056 2-2410 Hutang Gaji $15,000,000.00
GJ000056 1-2110 Kas $15,000,000.00

GJ 4/1/2019 Pengisian Kas Di Tangan

GJ000057 1-2110 Kas $15,000,000.00
GJ000057 1-2120 Bank Mulia $15,000,000.00

GJ 4/1/2019 Membayar Honor Pencatatan Transaksi Bulan Maret 2019

GJ000059 2-2410 Hutang Gaji $800,000.00
GJ000059 1-2110 Kas $800,000.00

GJ 4/1/2019 Honor Pencatatan Transaksi

GJ000060 6-5130 Beban Gaji $400,000.00
GJ000060 2-2410 Hutang Gaji $400,000.00

GJ 4/2/2019 Penerimaan Jasa Akuntansi Tahun Lalu

GJ000061 1-2120 Bank Mulia $3,600,000.00
GJ000061 4-1000 Pendapatan Jasa $3,600,000.00

GJ 4/2/2019 Honor Pencatatan Transaksi

GJ000062 6-5130 Beban Gaji $50,000.00
 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 5
1:23:09 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 4/2/2019 Honor Pencatatan Transaksi

GJ000062 2-2410 Hutang Gaji $50,000.00

GJ 4/10/2019 Cicilan Pembayaran Kontrak

GJ000063 1-2110 Kas $5,000,000.00
GJ000063 1-2230 Pendapatan yg Msh. Hrs. Ditr $5,000,000.00

GJ 4/10/2019 Setoran Ke Bank

GJ000064 1-2120 Bank Mulia $4,200,000.00
GJ000064 1-2110 Kas $4,200,000.00

GJ 4/10/2019 Honor Pencatatan Transaksi

GJ000065 6-5130 Beban Gaji $100,000.00
GJ000065 2-2410 Hutang Gaji $100,000.00

GJ 4/15/2019 Membayar Beban Air PDAM, Listrik PLN, dan Beban Lainnya
GJ000066 6-2300 Beban Air PDAM $54,000.00
GJ000066 6-2200 Beban Listrik PLN $88,000.00
GJ000066 6-7000 Beban Lainnya $500,000.00
GJ000066 1-2110 Kas $642,000.00

GJ 4/15/2019 Honor Pencatatan Transaksi

GJ000067 6-5130 Beban Gaji $50,000.00
GJ000067 2-2410 Hutang Gaji $50,000.00

GJ 4/25/2019 Membayar Bunga Bank Sebesar 1 % dari Jumlah Pinjaman Awal

GJ000068 8-1000 Beban Bunga $710,000.00
GJ000068 1-2110 Kas $710,000.00

GJ 4/25/2019 Membayar Pokok Hutang Bank Sebesar 2% dari Jumlah Pinjaman Awal
GJ000069 2-1100 Hutang Bank $1,420,000.00
GJ000069 1-2110 Kas $1,420,000.00

GJ 4/25/2019 Honor Pencatatan Transaksi

GJ000070 6-5130 Beban Gaji $100,000.00
GJ000070 2-2410 Hutang Gaji $100,000.00

GJ 4/30/2019 Pengakuan Beban Sewa Gedung Untuk Bulan April 2019

GJ000071 6-2700 Beban Sewa Gedung $666,667.00
GJ000071 1-2220 Sewa Gedung Dibayar Dimuka $666,667.00

GJ 4/30/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan April 2019

GJ000072 6-5130 Beban Gaji $15,000,000.00
GJ000072 2-2410 Hutang Gaji $15,000,000.00

GJ 4/30/2019 Honor Pencatatan Transaksi

GJ000073 6-5130 Beban Gaji $100,000.00
GJ000073 2-2410 Hutang Gaji $100,000.00

GJ 5/1/2019 Pengisian Kas Di Tangan Awal Bulan

GJ000074 1-2110 Kas $2,772,000.00
GJ000074 1-2120 Bank Mulia $2,772,000.00

GJ 5/1/2019 Membayar Gaji 5 Orang Pegawai Untuk Bulan April 2019

GJ000075 2-2410 Hutang Gaji $15,000,000.00
GJ000075 1-2110 Kas $15,000,000.00

GJ 5/1/2019 Pengisian Kas Di Tangan

GJ000076 1-2110 Kas $15,000,000.00
GJ000076 1-2120 Bank Mulia $15,000,000.00

GJ 5/1/2019 Membayar Honor Pencatatan Transaksi Bulan April 2019

GJ000077 2-2410 Hutang Gaji $800,000.00
GJ000077 1-2110 Kas $800,000.00
 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 6
1:23:09 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 5/1/2019 Membayar Honor Pencatatan Transaksi Bulan April 2019

GJ 5/1/2019 Honor Pencatatan Transaksi

GJ000078 6-5130 Beban Gaji $400,000.00
GJ000078 2-2410 Hutang Gaji $400,000.00

GJ 5/2/2019 Penerimaan Jasa Akuntansi Tahun Lalu

GJ000079 1-2120 Bank Mulia $3,600,000.00
GJ000079 4-1000 Pendapatan Jasa $3,600,000.00

GJ 5/2/2019 Honor Pencatatan Transaksi

GJ000080 6-5130 Beban Gaji $50,000.00
GJ000080 2-2410 Hutang Gaji $50,000.00

GJ 5/10/2019 Cicilan Pembayaran Kontrak

GJ000081 1-2110 Kas $5,000,000.00
GJ000081 1-2230 Pendapatan yg Msh. Hrs. Ditr $5,000,000.00

GJ 5/10/2019 Setoran Ke Bank

GJ000082 1-2120 Bank Mulia $4,200,000.00
GJ000082 1-2110 Kas $4,200,000.00

GJ 5/10/2019 Honor Pencatatan Transaksi

GJ000083 6-5130 Beban Gaji $100,000.00
GJ000083 2-2410 Hutang Gaji $100,000.00

GJ 5/15/2019 Membayar Beban Air PDAM, Listrik PLN dan Beban Lainnya
GJ000084 6-2300 Beban Air PDAM $54,000.00
GJ000084 6-2200 Beban Listrik PLN $88,000.00
GJ000084 6-7000 Beban Lainnya $500,000.00
GJ000084 1-2110 Kas $642,000.00

GJ 5/15/2019 Honor Pencatatan Transaksi

GJ000085 6-5130 Beban Gaji $50,000.00
GJ000085 2-2410 Hutang Gaji $50,000.00

GJ 5/25/2019 Membayar Bunga Hutang Bank Sebesar 1% dari Jumlah Pinjaman Awal
GJ000086 8-1000 Beban Bunga $710,000.00
GJ000086 1-2110 Kas $710,000.00

GJ 5/25/2019 Membayar Pokok Hutang Bank Sebesar 2% dari Jumlah Pinjaman Awal
GJ000087 2-1100 Hutang Bank $1,420,000.00
GJ000087 1-2110 Kas $1,420,000.00

GJ 5/25/2019 Honor Pencatatan Transaksi

GJ000088 6-5130 Beban Gaji $100,000.00
GJ000088 2-2410 Hutang Gaji $100,000.00

GJ 5/31/2019 Pengakuan Beban Sewa Gedung Untuk Bulan Mei 2019

GJ000089 6-2700 Beban Sewa Gedung $666,667.00
GJ000089 1-2220 Sewa Gedung Dibayar Dimuka $666,667.00

GJ 5/31/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan Mei 2019

GJ000090 6-5130 Beban Gaji $15,000,000.00
GJ000090 2-2410 Hutang Gaji $15,000,000.00

GJ 5/31/2019 Honor Pencatatan Transaksi

GJ000091 6-5130 Beban Gaji $100,000.00
GJ000091 2-2410 Hutang Gaji $100,000.00

GJ 6/1/2019 Pengisian Kas Di Tangan Awal Bulan

GJ000092 1-2110 Kas $2,772,000.00
GJ000092 1-2120 Bank Mulia $2,772,000.00
 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 7
1:23:09 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 6/1/2019 Membayar Gaji 5 Orang Pegawai Untuk Bulan Mei 2019

GJ000093 2-2410 Hutang Gaji $15,000,000.00
GJ000093 1-2110 Kas $15,000,000.00

GJ 6/1/2019 Pengisian Kas Di Tangan

GJ000094 1-2110 Kas $15,000,000.00
GJ000094 1-2120 Bank Mulia $15,000,000.00

GJ 6/1/2019 Membayar Honor Pencatatan Transaksi Bulan Mei 2019

GJ000095 2-2410 Hutang Gaji $800,000.00
GJ000095 1-2110 Kas $800,000.00

GJ 6/1/2019 Honor Pencatatan Transaksi

GJ000096 6-5130 Beban Gaji $400,000.00
GJ000096 2-2410 Hutang Gaji $400,000.00

GJ 6/2/2019 Penerimaan Jasa Akuntansi Tahun Lalu

GJ000097 1-2120 Bank Mulia $3,600,000.00
GJ000097 4-1000 Pendapatan Jasa $3,600,000.00

GJ 6/2/2019 Honor Pencatatan Transaksi

GJ000098 6-5130 Beban Gaji $50,000.00
GJ000098 2-2410 Hutang Gaji $50,000.00

GJ 6/10/2019 Cicilan Pembayaran Kontrak

GJ000099 1-2110 Kas $5,000,000.00
GJ000099 1-2230 Pendapatan yg Msh. Hrs. Ditr $5,000,000.00

GJ 6/10/2019 Setoran Ke Bank

GJ000100 1-2120 Bank Mulia $4,200,000.00
GJ000100 1-2110 Kas $4,200,000.00

GJ 6/10/2019 Honor Pencatatan Transaksi

GJ000101 6-5130 Beban Gaji $100,000.00
GJ000101 2-2410 Hutang Gaji $100,000.00

GJ 6/15/2019 Membayar Beban Air PDAM, Listrik PLN dan Beban Lainnya
GJ000102 6-2300 Beban Air PDAM $54,000.00
GJ000102 6-2200 Beban Listrik PLN $88,000.00
GJ000102 6-7000 Beban Lainnya $500,000.00
GJ000102 1-2110 Kas $642,000.00

GJ 6/15/2019 Honor Pencatatan Transaksi

GJ000103 6-5130 Beban Gaji $50,000.00
GJ000103 2-2410 Hutang Gaji $50,000.00

GJ 6/25/2019 Membayar Pokok Hutang Bank Sebesar 1 % dari Jumlah Pinjaman Awal
GJ000104 8-1000 Beban Bunga $710,000.00
GJ000104 1-2110 Kas $710,000.00

GJ 6/25/2019 Membayar Pokok Hutang Bnak Sebesar 2% dari Jumlah Pinjaman Awal
GJ000105 2-1100 Hutang Bank $1,420,000.00
GJ000105 1-2110 Kas $1,420,000.00

GJ 6/25/2019 Honor Pencatatan Transaksi

GJ000106 6-5130 Beban Gaji $100,000.00
GJ000106 2-2410 Hutang Gaji $100,000.00

GJ 6/30/2019 Pengakuan Beban Sewa Gedung untuk Bulan Juni 2019

GJ000107 6-2700 Beban Sewa Gedung $666,667.00
GJ000107 1-2220 Sewa Gedung Dibayar Dimuka $666,667.00

GJ 6/30/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan Juni 2019

GJ000108 6-5130 Beban Gaji $15,000,000.00
 PERUSAHAAN JASA AKUNTANSI (PJA)

General Journal

1/1/2019 To 6/30/2019
5/9/2019 Page 8
1:23:10 AM
ID# Acct# Account Name Debit Credit Job No.

GJ 6/30/2019 Pengakuan Beban Gaji 5 Orang Pegawai Bulan Juni 2019

GJ000108 2-2410 Hutang Gaji $15,000,000.00

GJ 6/30/2019 Honor Pencatatan Transaksi

GJ000109 6-5130 Beban Gaji $100,000.00
GJ000109 2-2410 Hutang Gaji $100,000.00

Grand Total: 643,792,002.00 643,792,002.00

 PERUSAHAAN JASA AKUNTANSI (PJA)
Company No.1607531050
putuayupramesti06@gmail.com

Income Statement

June 2019
5/9/2019
9:53:55 AM

Pendapatan
Pendapatan Jasa $3,600,000.00
Total Pendapatan $3,600,000.00

Beban
Beban Listrik PLN $88,000.00
Beban Air PDAM $54,000.00
Beban Sewa Gedung $666,667.00
Beban Karyawan
Beban Gaji $15,800,000.00
Beban Lainnya $500,000.00
Total Beban $17,108,667.00

Operating Profit ($13,508,667.00)

Pendapatan Lain-Lain
Beban Bunga ($710,000.00)
Total Pendapatan Lain-Lain ($710,000.00)

Beban Lain-Lain

Net Profit / (Loss) ($14,218,667.00)

 PERUSAHAAN JASA AKUNTANSI (PJA)
Company No.1607531050
putuayupramesti06@gmail.com

Account Transactions [Accrual]

1/1/2019 To 6/30/2019
5/9/2019 Page 1
9:35:20 AM
ID# Src Date Memo/Payee Debit Credit Job No.

6-5130 Beban Gaji

GJ000010 GJ 1/2/2019 Honor Pencatatan Transaksi $450,000.00
GJ000012 GJ 1/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000015 GJ 1/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000017 GJ 1/31/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000018 GJ 1/31/2019 Honor Pencatatan Transaksi $100,000.00
GJ000024 GJ 2/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000026 GJ 2/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000029 GJ 2/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000031 GJ 2/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000034 GJ 2/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000036 GJ 2/28/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000037 GJ 2/28/2019 Honor Pencatatan Transaksi $100,000.00
GJ000058 GJ 3/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000043 GJ 3/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000046 GJ 3/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000048 GJ 3/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000051 GJ 3/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000053 GJ 3/31/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000054 GJ 3/31/2019 Honor Pencatatan Transaksi $100,000.00
GJ000060 GJ 4/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000062 GJ 4/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000065 GJ 4/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000067 GJ 4/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000070 GJ 4/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000072 GJ 4/30/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000073 GJ 4/30/2019 Honor Pencatatan Transaksi $100,000.00
GJ000078 GJ 5/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000080 GJ 5/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000083 GJ 5/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000085 GJ 5/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000088 GJ 5/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000090 GJ 5/31/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000091 GJ 5/31/2019 Honor Pencatatan Transaksi $100,000.00
GJ000096 GJ 6/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000098 GJ 6/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000101 GJ 6/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000103 GJ 6/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000106 GJ 6/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000108 GJ 6/30/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000109 GJ 6/30/2019 Honor Pencatatan Transaksi $100,000.00

$94,700,000.00 $0.00

2-2410 Hutang Gaji

GJ000006 GJ 1/2/2019 Membayar Gaji 5 Orang Pega $15,000,000.00
GJ000010 GJ 1/2/2019 Honor Pencatatan Transaksi $450,000.00
GJ000012 GJ 1/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000015 GJ 1/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000017 GJ 1/31/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000018 GJ 1/31/2019 Honor Pencatatan Transaksi $100,000.00
GJ000021 GJ 2/1/2019 Membayar Gaji 5 Orang Pega $15,000,000.00
GJ000023 GJ 2/1/2019 Membayar Honor Pencatatan $700,000.00
GJ000024 GJ 2/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000026 GJ 2/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000029 GJ 2/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000031 GJ 2/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000034 GJ 2/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000036 GJ 2/28/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000037 GJ 2/28/2019 Honor Pencatatan Transaksi $100,000.00
GJ000039 GJ 3/1/2019 Membayar Gaji 5 Orang Pega $15,000,000.00
 PERUSAHAAN JASA AKUNTANSI (PJA)

Account Transactions [Accrual]

1/1/2019 To 6/30/2019
5/9/2019 Page 2
9:35:20 AM
ID# Src Date Memo/Payee Debit Credit Job No.

2-2410 Hutang Gaji

GJ000041 GJ 3/1/2019 Membayar Honor Pencatatan $800,000.00
GJ000058 GJ 3/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000043 GJ 3/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000046 GJ 3/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000048 GJ 3/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000051 GJ 3/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000053 GJ 3/31/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000054 GJ 3/31/2019 Honor Pencatatan Transaksi $100,000.00
GJ000056 GJ 4/1/2019 Membayar Gaji 5 Orang Pega $15,000,000.00
GJ000059 GJ 4/1/2019 Membayar Honor Pencatatan $800,000.00
GJ000060 GJ 4/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000062 GJ 4/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000065 GJ 4/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000067 GJ 4/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000070 GJ 4/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000072 GJ 4/30/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000073 GJ 4/30/2019 Honor Pencatatan Transaksi $100,000.00
GJ000075 GJ 5/1/2019 Membayar Gaji 5 Orang Pega $15,000,000.00
GJ000077 GJ 5/1/2019 Membayar Honor Pencatatan $800,000.00
GJ000078 GJ 5/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000080 GJ 5/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000083 GJ 5/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000085 GJ 5/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000088 GJ 5/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000090 GJ 5/31/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000091 GJ 5/31/2019 Honor Pencatatan Transaksi $100,000.00
GJ000093 GJ 6/1/2019 Membayar Gaji 5 Orang Pega $15,000,000.00
GJ000095 GJ 6/1/2019 Membayar Honor Pencatatan $800,000.00
GJ000096 GJ 6/1/2019 Honor Pencatatan Transaksi $400,000.00
GJ000098 GJ 6/2/2019 Honor Pencatatan Transaksi $50,000.00
GJ000101 GJ 6/10/2019 Honor Pencatatan Transaksi $100,000.00
GJ000103 GJ 6/15/2019 Honor Pencatatan Transaksi $50,000.00
GJ000106 GJ 6/25/2019 Honor Pencatatan Transaksi $100,000.00
GJ000108 GJ 6/30/2019 Pengakuan Beban Gaji 5 Oran $15,000,000.00
GJ000109 GJ 6/30/2019 Honor Pencatatan Transaksi $100,000.00

$93,900,000.00 $94,700,000.00