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  • PT. Makmur Sentosa (Irna Mufiana) UAS P.A1

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    PT. Makmur Sentosa recorded transactions in January 2016. Major transactions included purchases of goods and office supplies, sales to customers, and various expenses. Journal entries were made for purchases, sales, cash receipts and payments, and adjustments. A trial balance at the end of January showed assets of Rp980 million including cash, receivables, inventory, property and equipment. Liabilities included payables and equity included capital stock and retained earnings.

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    PT. Makmur Sentosa recorded transactions in January 2016. Major transactions included purchases of goods and office supplies, sales to customers, and various expenses. Journal entries were made for purchases, sales, cash receipts and payments, and adjustments. A trial balance at the end of January showed assets of Rp980 million including cash, receivables, inventory, property and equipment. Liabilities included payables and equity included capital stock and retained earnings.

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    1K views19 pages

    PT. Makmur Sentosa (Irna Mufiana) UAS P.A1

    Uploaded by

    Irna Mufiana
    PT. Makmur Sentosa recorded transactions in January 2016. Major transactions included purchases of goods and office supplies, sales to customers, and various expenses. Journal entries were made for purchases, sales, cash receipts and payments, and adjustments. A trial balance at the end of January showed assets of Rp980 million including cash, receivables, inventory, property and equipment. Liabilities included payables and equity included capital stock and retained earnings.

    Copyright:

    © All Rights Reserved
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    of 19

    PT.

    Makmur Sentosa
    Jurnal Umum
    Periode Januari 2016

    Tanggal Keterangan Ref Debet


    2016

    Januari 1 Pembelian 5-110 Rp 36,000,000

    Utang Usaha 2-110

    3 Perlengkapan Kantor 1-230 Rp 3,700,000

    Utang Usaha 2-110

    6 Piutang Usaha 1-120 Rp 46,000,000

    Penjualan 4-110

    7 Beban Listrik, Air dan Telepon 6-110 Rp 4,900,000

    Kas 1-110

    8 Kas 1-110 Rp 52,000,000

    Potongan Penjualan 4-120 Rp 1,000,000

    Penjualan 4-110

    9 Utang Usaha 2-110 Rp 22,000,000

    Kas 1-110

    12 Aset Tetap 1-250 Rp 4,100,000

    Kas 1-110

    17 Pembelian 5-110 Rp 35,000,000

    Kas 1-110

    Potongan Pembelian 5-120

    18 Beban Iklan 6-120 Rp 2,200,000

    Kas 1-110

    19 Beban Bunga 6-130 Rp 1,500,000

    Kas 1-110
    22 Beban Gaji 6-140 Rp 4,700,000

    Kas 1-110

    28 Beban Lain-lain 6-150 Rp 1,500,000

    Kas 1-110

    JUMLAH Rp 214,600,000
    Kredit

    Rp 36,000,000

    Rp 3,700,000

    Rp 46,000,000

    Rp 4,900,000

    Rp 53,000,000

    Rp 22,000,000

    Rp 4,100,000

    Rp 33,000,000

    Rp 2,000,000

    Rp 2,200,000

    Rp 1,500,000
    Rp 4,700,000

    Rp 1,500,000

    Rp 214,600,000
    PT. Makmur Sento
    Jurnal Pengeluaran
    Periode Januari 20

    Tanggal Keterangan Ref De

    Serba Serbi
    2016
    Akun
    Januari 3 Pembelian Perlengkapan Kantor
    7 Beban Listrik, Air dan Telepon 6-1110
    9 PT. Dinamo Emas
    12 Pembelian Aset Tetap
    17 Pembelian Barang Dagang PT. Dinamo Emas
    18 Beban Iklan 6-1120
    19 Beban Bunga 6-1130
    22 Beban Gaji Karyawan 6-1140
    28 Beban Lain-lain 6-1150

    TOTAL
    Rp

    PT. Makmur Sento


    Jurnal Penerimaan
    Periode Januari 20
    Tanggal Keterangan Ref De
    Potongan Penjualan
    2016

    Januari 8 Penjualan Rp 1,000,000.00


    TOTAL Rp 53,000,000.00

    PT. Makmur Sentosa


    Jurnal Penjualan
    Periode Januari 2016
    Tanggal Keterangan Ref Debet
    2016 Piutang Usaha
    Januari 6 Elektronik Jaya Rp 46,000,000.00
    TOTAL Rp 46,000,000.00
    PT. Makmur Sentosa
    Jurnal Pembelian
    Periode Januari 2016
    Tanggal Keterangan Ref Debet
    2016 Pembelian
    Januari 1 PT. Dinamo Emas Rp 36,000,000.00
    TOTAL Rp 36,000,000.00
    PT. Makmur Sentosa
    Jurnal Pengeluaran Kas
    Periode Januari 2016

    Debet Kredit

    Serba Serbi
    Pembelian Utang Usaha Potongan Pembelian
    Jumlah
    Rp 3,700,000.00
    Rp 4,900,000.00
    Rp 22,000,000.00
    Rp 4,100,000.00
    Rp 35,000,000.00 Rp 2,000,000.00
    Rp 2,200,000.00
    Rp 1,500,000.00
    Rp 4,700,000.00
    Rp 1,500,000.00
    Rp 14,800,000.00 Rp 42,800,000.00 Rp 22,000,000.00 Rp 2,000,000.00
    79,600,000.00 Rp 79,600,000.00

    PT. Makmur Sentosa


    Jurnal Penerimaan Kas
    Periode Januari 2016
    Debet Kredit
    Kas Serba Serbi Utang Usaha
    Penjualan
    Akun Jumlah
    Rp 52,000,000.00 Rp 53,000,000.00
    Rp 53,000,000.00

    Kredit
    Penjualan
    Rp 46,000,000.00
    Rp 46,000,000.00
    Kredit
    Utang Usaha
    Rp 36,000,000.00
    Rp 36,000,000.00
    Kredit

    Kas

    Rp 3,700,000.00
    Rp 4,900,000.00
    Rp 22,000,000.00
    Rp 4,100,000.00
    Rp 33,000,000.00
    Rp 2,200,000.00
    Rp 1,500,000.00
    Rp 4,700,000.00
    Rp 1,500,000.00
    Rp 77,600,000.00
    79,600,000.00

    Kredit

    Piutang Usaha
    PT. MAKMUR SENTOSA
    JURNAL PENYESUAIAN
    PERIODE JANUARI 2016

    Keterangan Ref Debet


    a Beban Perlengkapan Kantor 6-160 Rp 1,700,000.00
    Pelengkapan Kantor 1-230

    b Persediaan Barang Dagang 1-220 Rp 85,500,000.00


    Ikhtisar Laba Rugi
    Ikhtisar Laba Rugi Rp 82,000,000.00
    Persediaan Barang Dagang 1-220

    c Beban Penyusutan Aset Tetap 6-170 Rp 1,000,000.00


    Akumulasi Penyusutan Aset Tetap 1-260

    JUMLAH Rp 170,200,000.00
    Kredit
    Rp 1,700,000.00

    Rp 85,500,000.00

    Rp 82,000,000.00

    Rp 1,000,000.00

    Rp 170,200,000.00
    PT. MAKMUR SENTOSA
    Neraca Saldo
    Periode Januari 2016

    Nomor Akun Keterangan Ref Debet


    1-110 Kas Rp 129,400,000.00
    1-120 Piutang Usaha Rp 224,000,000.00
    1-220 Persediaan Barang Dagang Rp 82,000,000.00
    1-230 Perlengkapan Kantor Rp 15,700,000.00
    1-250 Aset Tetap Rp 442,100,000.00
    1-260 Akumulasi Penyusutan Aset Tetap
    2-110 Utang Usaha
    2-340 Utang Bank
    3-110 Modal Saham
    3-150 Laba di Tahan
    4-110 Pembelian Rp 71,000,000.00
    4-120 Potongan Pembelian
    5-110 Penjualan
    5-120 Potongan Penjualan Rp 1,000,000.00
    6-110 Beban Air, Listrik dan Telepon Rp 4,900,000.00
    6-120 Beban Iklan Rp 2,200,000.00
    6-130 Beban Bunga Rp 1,500,000.00
    6-140 Beban Gaji Rp 4,700,000.00
    6-150 Beban Lain-lain Rp 1,500,000.00

    JUMLAH Rp 980,000,000.00
    Kredit

    Rp 64,000,000.00
    Rp 139,000,000.00
    Rp 330,000,000.00
    Rp 250,000,000.00
    Rp 96,000,000.00

    Rp 2,000,000.00
    Rp 99,000,000.00

    Rp 980,000,000.00
    PT. MAKMUR SENTOSA
    Laporan Laba/Rugi
    Periode Januari 2016
    Pemasukan/Penjualan
    1 Penjualan Toko "Elektronik Jaya" (06.01.16)
    2 Penjualan (08.01.16)

    Potongan Penjualan (08.01.160 Rp 1,000,000.00


    Penjualan Bersih

    Pengeluaran
    Persediaan Barang Dagang Awal (01.01.16)
    Pembelian
    1 PT. Dinamo Emas (01.01.16)
    2 PT. Dinamo Emas (17.01.16)

    Potongan Pembelian (17.01.16)


    Pembelian Bersih

    Persediaan Barang Dagang Akhir (31.01.16)


    Beban-Beban
    1 Beban Air, Listrik dan Telepon (01.01.16)
    2 Beban Iklan (18.01.16)
    3 Beban Bunga (19.01.16)
    4 Beban Gaji (22.01.16)
    5 Beban Lain-lain (28.01.16)
    6 Beban Perlengkapan Kantor (31.01.16)
    7 Beban Penyusutan Aset Tetap (31.01.16)
    Total Beban

    Laba Bersih Januari 2016


    ENTOSA
    /Rugi
    ri 2016

    Rp 46,000,000.00
    Rp 53,000,000.00
    Rp 99,000,000.00

    Rp 98,000,000.00

    Rp 82,000,000.00

    Rp 36,000,000.00
    Rp 35,000,000.00
    Rp 71,000,000.00
    Rp 2,000,000.00
    Rp 151,000,000.00

    Rp 85,500,000.00

    Rp 4,900,000.00
    Rp 2,200,000.00
    Rp 1,500,000.00
    Rp 4,700,000.00
    Rp 1,500,000.00
    Rp 1,700,000.00
    Rp 1,000,000.00
    Rp (68,000,000.00)
    Rp 83,000,000.00

    Rp 15,000,000.00
    PT. MAKMUR SENTOSA
    Laporan Perubahan Modal
    Periode Januari 2016
    Modal Awal 1 Januari 2016 Rp 250,000,000.00

    Penambahan :
    Laba Bersih April 2014 Rp 15,000,000.00

    Pengurangan
    -

    Modal Akhir 31 Januari 2016 Rp 265,000,000.00


    PT. MAKMUR SENTOSA
    Neraca Saldo
    Periode Januari 2016

    Nomor Akun Keterangan Ref Debet


    1-110 Kas Rp 129,400,000.00
    1-120 Piutang Usaha Rp 224,000,000.00
    1-220 Persediaan Barang Dagang Rp 85,500,000.00
    1-230 Perlengkapan Kantor Rp 14,000,000.00
    1-250 Aset Tetap Rp 442,100,000.00
    1-260 Akumulasi Penyusutan Aset Tetap
    2-110 Utang Usaha
    2-340 Utang Bank
    3-110 Modal Saham
    3-150 Laba di Tahan

    JUMLAH Rp 895,000,000.00
    Kredit

    Rp 65,000,000.00
    Rp 139,000,000.00
    Rp 330,000,000.00
    Rp 265,000,000.00
    Rp 96,000,000.00

    Rp 895,000,000.00

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