NAMA : Najdah Ulfah Agung

KELAS : X AKL 1
ABSEN : 26

Penjahit Yanti
General Journal
Per 31 Januari 2000

Date Description Ref.

Januari 2 Rent Expense 501
2000 Cash 101
(Membayar sewa tempat bulan januari)
4 Supplies 103
Cash 101
Account Payable 201
(Membeli BHP secara tunai, lalu sisanya di kredit)
5 Cash 101
Account Receivable 102
(Menerima piutang)
10 Salary Expense 502
Cash 101
(Membayar gaji karyawan)
15 Cash 101
Service Revenue 401
(Menerima Pendapatan)
20 Account Receivable 102
Service Revenue 401
(Mencatat pendapatan ymh diterima)
22 Cash 101
Account Receivable 102
(Menerima piutang)
25 Salary Expense 502
Cash 101
(Membayar gaji karyawan)
28 Cash 101
Service Revenue 401
(Menerima Pendapatan)
29 Account Payable 201
Cash 101
(Membayar utang)
30 Equipment 121
Cash 101
Account Payable 201
 (Membeli Peralatan secara tunai, lalu sisanya di kredit)
31 Electrical and Water Expense 503
Cash 101
(Membayar listrik dan air)
TOTAL
 Debet Credit
Rp 500,000
Rp 500,000

Rp 400,000
Rp 250,000
Rp 150,000

Rp 2,500,000
Rp 2,500,000

Rp 750,000
Rp 750,000

Rp 1,500,000
Rp 1,500,000

Rp 1,250,000
Rp 1,250,000

Rp 1,750,000
Rp 1,750,000

Rp 1,250,000
Rp 1,250,000

Rp 2,000,000
Rp 2,000,000

Rp 500,000
Rp 500,000

Rp 5,000,000
Rp 3,500,000
Rp 1,500,000
Rp 450,000
Rp 450,000

Rp 17,850,000 Rp 17,850,000
 Penjahit Yanti
Buku Besar
Per 31 Januari 2000

Nama Akun : Cash

Date Description Ref Debet
1-Jan First Balance BS
2-Jan Paid for rent in january GJ-1
4-Jan Buy supplies in cash GJ-1
5-Jan Receive account receivable GJ-1 Rp 2,500,000
10-Jan Paid employee salaries GJ-1
15-Jan Receive service revenue GJ-1 Rp 1,500,000
22-Jan Receive account receivable GJ-1 Rp 1,750,000
25-Jan Paid employee salaries GJ-1
28-Jan Receive service revenue GJ-1 Rp 2,000,000
29-Jan Pay of debts GJ-1
30-Jan Buy equipment in cash GJ-1
31-Jan Paid for electricity and water GJ-1
31-Jan Get Interest and pay bank administration AJ-1 Rp 180,000

Nama Akun : Account Receivable

Date Description Ref Debet
1-Jan First Balance BS
5-Jan Receive account receivable GJ-1
20-Jan Record service revenue GJ-1 Rp 1,250,000
22-Jan Receive account receivable GJ-1

Nama Akun : Supplies

Date Description Ref Debet
1-Jan First Balance BS
4-Jan Buy supplies in cash and credit GJ-1 Rp 400,000
31-Jan Use of Supplies AJ-1

Nama Akun : Equipment

Date Description Ref Debet
1-Jan First Balance BS
30-Jan Buy equipment in cash and credit GJ-1 Rp 5,000,000
Nama Akun : Accumulated Depreciation of Equipment
Date Description Ref Debet
1-Jan First Balance BS
31-Jan Depreciation of Equipment AJ-1

Nama Akun : Land

Date Description Ref Debet
1-Jan First Balance BS

Nama Akun : Account Payable

Date Description Ref Debet
1-Jan First Balance BS
4-Jan Buy supplies in credit GJ-1
29-Jan Pay of debts GJ-1 Rp 500,000
30-Jan Buy equipments in credit GJ-1

Nama Akun : Salaries Payable

Date Description Ref Debet
31-Jan Accrued Salary AJ-1

Nama Akun : Equity Yanti

Date Description Ref Debet
1-Jan First Balance BS

Nama Akun : Service Revenue

Date Description Ref Debet
15-Jan Receive service revenue GJ-1
20-Jan Record service revenue GJ-1
28-Jan Receive service revenue GJ-1

Nama Akun : Rent Expense

Date Description Ref Debet
 2-Jan Paid for rent in january GJ-1 Rp 500,000

Nama Akun : Salary Expense

Date Description Ref Debet
10-Jan Paid employee salaries GJ-1 Rp 750,000
25-Jan Paid employee salaries GJ-1 Rp 1,250,000
31-Jan Accrued salary AJ-1 Rp 750,000

Nama Akun : Electrical and Water Expense

Date Description Ref Debet
31-Jan Paid for electricity and water GJ-1 Rp 450,000

Nama Akun : Bank Service Charge

Date Description Ref Debet
31-Jan Get Interest and pay bank administration AJ-1 Rp 20,000

Nama Akun : Supplies Expense

Date Description Ref Debet
31-Jan Use of supplies AJ-1 Rp 400,000

Nama Akun : Interest Revenue

Date Description Ref Debet
31-Jan Get Interest and pay bank administration AJ-1
Yanti
sar
ri 2000

No. Akun : 101

Saldo
Credit
Debet Credit
Rp 5,000,000
Rp 500,000 Rp 4,500,000
Rp 250,000 Rp 4,250,000
Rp 6,750,000
Rp 750,000 Rp 6,000,000
Rp 7,500,000
Rp 9,250,000
Rp 1,250,000 Rp 8,000,000
Rp 10,000,000
Rp 500,000 Rp 9,500,000
Rp 3,500,000 Rp 6,000,000
Rp 450,000 Rp 5,550,000
Rp 5,730,000

No. Akun : 102

Saldo
Credit
Debet Credit
Rp 10,000,000
Rp 2,500,000 Rp 7,500,000
Rp 8,750,000
Rp 1,750,000 Rp 7,000,000

No. Akun : 103

Saldo
Credit
Debet Credit
Rp 800,000
Rp 1,200,000
Rp 400,000 Rp 800,000

No. Akun : 111

Saldo
Credit
Debet Credit
Rp 15,000,000
Rp 20,000,000
 No. Akun : 112
Saldo
Credit
Debet Credit
Rp 2,800,000
Rp 2,500,000 Rp 5,300,000

No. Akun : 113

Saldo
Credit
Debet Credit
Rp 7,000,000

No. Akun : 201

Saldo
Credit
Debet Credit
Rp 1,000,000
Rp 150,000 Rp 1,150,000
Rp 650,000
Rp 1,500,000 Rp 2,150,000

No. Akun : 202

Saldo
Credit
Debet Credit
Rp 750,000 Rp 750,000

No. Akun : 301

Saldo
Credit
Debet Credit
Rp 34,000,000

No. Akun : 401

Saldo
Credit
Debet Credit
Rp 1,500,000 Rp 1,500,000
Rp 1,250,000 Rp 2,750,000
Rp 2,000,000 Rp 4,750,000

No. Akun : 501

Saldo
Credit
Debet Credit
 Rp 500,000

No. Akun : 502

Saldo
Credit
Debet Credit
Rp 750,000
Rp 2,000,000
Rp 2,750,000

No. Akun : 503

Saldo
Credit
Debet Credit
Rp 450,000

No. Akun : 504

Saldo
Credit
Debet Credit
Rp 20,000

No. Akun : 505

Saldo
Credit
Debet Credit
Rp 400,000

No. Akun : 701

Saldo
Credit
Debet Credit
Rp 200,000 Rp 200,000
 Penjahit Yanti
Trial Balance
Per 31 Januari 2000

Number
Account Name Debet Credit
Account
101 Cash Rp 5,550,000
102 Acccount Receivable Rp 7,000,000
103 Supplies Rp 1,200,000
111 Equipment Rp 20,000,000
112 Accumulated Depreciation of Equpment Rp 2,800,000
113 Land Rp 7,000,000
201 Account Payable Rp 2,150,000
301 Equity Yanti Rp 34,000,000
401 Service Revenue Rp 4,750,000
501 Rent Expense Rp 500,000
502 Salary Expense Rp 2,000,000
503 Electrical and Water Expense Rp 450,000
AMOUNT Rp 43,700,000 Rp 43,700,000
 Penjahit Yanti
Adjustment Journal
Per 31 Januari 2000

Date Description Ref. Debet

31-Jan Cash 101 Rp 180,000
Bank Service Charge 504 Rp 20,000
Interest Revenue 701
(Mendapat bunga simpanan dan membayar administrasi bank)
31-Jan Supplies Expense 505 Rp 400,000
Supplies 103
(Pemakaian Perlengkapan)
31-Jan Depreciation Expense of Equipment 511 Rp 2,500,000
Accumulated Depreciation of Equipment 112
(Penyusutan Peralatan)
31-Jan Salary Expense 502 Rp 750,000
Salaries Payable 202
(Gaji yang masih harus dibayar)
AMOUNT Rp 3,850,000
 Credit

Rp 200,000

Rp 400,000

Rp 2,500,000

Rp 750,000

Rp 3,850,000