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  • Les 9 July, Revisi P2-1A

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    debbie intan
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    The document discusses journal entries and how to record transactions in a general journal. It provides examples of journal entries recorded in April that debit and credit various asset, liability, equity, revenue and expense accounts. It then discusses how the journal entries are used to update the general ledger accounts and prepare a trial balance at the end of the period. Key concepts covered include expenses being recorded for the current period only and prepaid items being assets used in future periods.

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    The document discusses journal entries and how to record transactions in a general journal. It provides examples of journal entries recorded in April that debit and credit various asset, liability, equity, revenue and expense accounts. It then discusses how the journal entries are used to update the general ledger accounts and prepare a trial balance at the end of the period. Key concepts covered include expenses being recorded for the current period only and prepaid items being assets used in future periods.

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    14 views5 pages

    Les 9 July, Revisi P2-1A

    Uploaded by

    debbie intan
    The document discusses journal entries and how to record transactions in a general journal. It provides examples of journal entries recorded in April that debit and credit various asset, liability, equity, revenue and expense accounts. It then discusses how the journal entries are used to update the general ledger accounts and prepare a trial balance at the end of the period. Key concepts covered include expenses being recorded for the current period only and prepaid items being assets used in future periods.

    Copyright:

    © All Rights Reserved
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    of 5

    P 2-1A

    KONSEP JURNAL = MENCATAT TRANSAKSI PERIODE INI , BUKAN AKUMULASI, BUKAN TOTAL DARI PERIODE LALU
    *kalo mencatat TOTALAN dari periode lalu = bukan Jurnal, tapi mbuat rekapan BUKU BESAR, laporan k
    Jurnal umum (GENERAL JOURNAL)

    Date Account Debit Credit


    April 1 Cash 50,000
    Share capital 50,000

    4 Land 34,000
    Cash 34,000

    8 Advertising expense 1,800


    Account payable 1,800

    11 Salaries & Wages expense 1,500


    Cash 1,500

    12 NO JOURNAL

    13 Prepaid insurance (asuransi dibayar di muka) 1,500


    Cash 1,500

    17 Dividend 1,400
    Cash 1,400

    20 Cash 6,400
    Service Revenue / Admission Revenue 6,400

    25 Cash 3,000
    Unearned Revenue 3,000

    30 Cash 8,500
    Service Revenue / Admission Revenue 8,500

    30 Account Payable 900


    Cash 900
    DARI PERIODE LALU
    rekapan BUKU BESAR, laporan keuangan

    *paid…/ sesuatu yang bukan bentuk padat = expense (biaya)


    * purchase equipment = diakui Equipment (bukan expense)
    * purchase gas& oil /bensin = Gas & oil expense

    *on account = ndak mbayar ATAU ndak dibayar


    expense on account = ndak mbayar
    revenue on account = ndak dibayar

    * expense periode ini , belum bayar = ACCOUNT PAYABLE (+)


    *expense periode lalu , dibayar sekarang = bayar ACCOUNT PAYABLE (-)
    * EXPENSE = untuk periode ini saja
    * prepaid…. (dibayar di muka) /DP = untuk jangka ke depan

    * Service revenue periode ini,belum dibayar = ACCOUNT RECEIVABLE (+)


    * Service revenue periode lalu, baru dapet uang sekarang = pembayaran ACCOUNT RECEIVABLE (-)
    *service revenue = udah kasi jasa periode ini
    * Unearned revenue = belum kasi jasa, untuk besok2.
    Buku Besar (GENERAL LEDGER) *aturan nomer account = 3 digit = dari jangka pendek ke
    *CARA TELITI = masukkin SALDO AWAL (sisa periode lalu
    ASSETS 1
    Cash
    1-Apr 50000 34000 4-Apr 4-Apr
    20-Apr 6400 1500 11-Apr Ending balance
    25-Apr 3000 1500 13-Apr
    30-Apr 8500 1400 17-Apr
    900 30-Apr
    67900 39300
    Saldo akhir 28600
    (Ending balance)
    LIABILITIES 2
    Account payable
    30-Apr 900 1800 8-Apr
    Ending balance 900 Ending balance

    EQUITY 3 >>> Share capital , Retained earning (Laba ditahan), Dividend


    Share capital
    50000 1-Apr
    Ending balance 50000

    SERVICE REVENUE 4
    Service revenue
    6400 20-Apr
    8500 30-Apr
    Ending balance 14900

    EXPENSE 5,6, 7

    advertising expense
    8-Apr 1800 11-Apr
    Ending balance 1800 Ending balance
    nomer account = 3 digit = dari jangka pendek ke jangka panjang
    ELITI = masukkin SALDO AWAL (sisa periode lalu) dulu, kalo ada
    masukkin JURNAL UMUM >> URUT.
    Land Prepaid insurance
    34000 13-Apr 1500
    34000 Ending balance 1500

    REVISI= pengelompokan Unearned Revenue di LIABILITAS

    Unearned revenue
    3000 25-Apr
    alance 3000

    a ditahan), Dividend
    Retained earning Dividends
    17-Apr 1400
    Ending balance 1400

    Salaries & wages expense


    1500
    1500
    PR

    Neraca Saldo (Trial balance)


    Debit Credit
    101 Cash 28600
    103 Land 34000
    104 Prepaid insurance 1500
    205 Account payable 900
    206 Unearned revenue 3000
    303 Share capital - ordinary 50000
    di LIABILITAS 307 Dividens 1400
    408 Service revenue 14900
    505 Advertising expense 1800
    525 Salaries and wages expense 1500
    TOTAL 68800 68800

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