Tanggal

Cash Accounts Receivable Supplies (Perlengkapan) Prepaid Rent

1-Jun 26,000,000 18,250,000 8,100,000
1-Jun 15,000,000
2-Jun -2,625,000 5,250,000
4-Jun -9,000,000 9,000,000
5-Jun -13,500,000
9-Jun 450,000
11-Jun
13-Jun
15-Jun
18-Jun -2,625,000
21-Jun 4,050,000 4,050,000
22-Jun -7,500,000
25-Jun 18,400,000
28-Jun -7,500,000
30-Jun -800,000
9,450,000 22,300,000 13,350,000 9,000,000
 ASSETS (Harta)
Prepaid Insurance Machine Acc. Depreciation Machine
8,250,000 37,500,000 -7,500,000

8,250,000 37,500,000 -7,500,000

Equipment (Peralatan) Acc. Depreciation Equipment Vehicle
9,000,000 -1,500,000 135,000,000

15,000,000

24,000,000 -1,500,000 135,000,000

237,850,000
 LIABILITIES
Acc. Depreciation Vehicle Account Payable Unearned Service Revenue
-12,000,000 18,000,000 1,350,000

2,625,000

450,000
3,150,000
15,000,000

-2,625,000

-7,500,000

-7,500,000

-12,000,000 18,000,000 4,950,000

204,200,000
LIABILITIES EQUITY (Ret
Salaries Payable Interest Payable Bank Loan Share Capital Ordinary
13,500,000 (-) 51,000,000 90,000,000
15,000,000

-13,500,000

0 51,000,000 105,000,000
 EQUITY (Retained Earnings)
NOTES
Beginning Revenue Expense Dividend
(-) Beginning Balance

3,150,000 Service Revenue

4,500,000 Service Revenue

18,400,000 Service Revenue

-800,000 Dividend
26,050,000 -800,000
 Thannos CO
Neraca Saldo Penutup
Per 31 Mei 2021
Keterangan Debet Kredit
Cash Rp 26,000,000
Account Receivable Rp 18,250,000
Supplies Rp 8,100,000
Prepaid Insurance Rp 8,250,000
Machine Rp 37,500,000
Acc. Depretiation-Machine Rp 7,500,000
Equipment Rp 9,000,000
Acc. Depreciation-Equipment Rp 1,500,000
Vehicle Rp 135,000,000
Acc. Depreciation-Vehicle Rp 12,000,000
Account Payable Rp 18,000,000
Unearned Service Revenue Rp 1,350,000
Salaries Payable Rp 13,500,000
Interest Payable Rp 255,000
Bank Loan (6% p.a) Rp 51,000,000
Share Capital Ordinary Rp 90,000,000
Retained Earning Rp 46,995,000
Jumlah Rp 242,100,000 Rp 242,100,000
1
Jurnal untuk Semua transaksi yang terjadi selama bulan juni

THANNOSS CO.
JURNAL UMUM
Per 30 Juni 2021
Tanggal Keterangan Ref Debet Kredit
Jun-01 Cash Rp 15,000,000
Share Capital-Ordinary Rp 15,000,000
02 Supplies Rp 5,250,000
Cash Rp 2,625,000
Account Payable Rp 2,625,000
04 Prepaid Rent Rp 18,000,000
Cash Rp 18,000,000
05 Salaries Payable Rp 13,500,000
Interest Payable Rp 255,000
Cash Rp 13,755,000
09 Cash Rp 450,000
Account Receivable Rp 4,050,000
Unearned Service Revenue Rp 450,000
Service Revenue Rp 4,050,000
11 Cash Rp 3,150,000
Account Receivable Rp 3,150,000
Unearned Service Revenue Rp 1,350,000
Service Revenue Rp 1,350,000
13 Equipment Rp 15,000,000
Account Payable Rp 15,000,000
15 Account Receivable Rp 18,400,000
Service Revenue Rp 18,400,000
18 Account Payable Rp 2,625,000
Cash Rp 2,625,000
21 Cash Rp 4,050,000
Unearned Service Revenue Rp 450,000
Account Receivable Rp 4,050,000
Service Revenue Rp 450,000
22 Account Payable Rp 7,500,000
Cash Rp 7,500,000
25 Cash Rp 18,400,000
Account Receivable Rp 18,400,000
28 Account Payable Rp 7,500,000
Cash Rp 7,500,000
30 Dividends Rp 800,000
Cash Rp 800,000
Jumlah Rp 135,730,000 Rp 135,730,000
2
Jurnal Untuk Penyesuaian

THANNOSS CO.
AYAT JURNAL PENYESUAIAN
Untuk yang Berakhir Juni 2021
Tanggal Keterangan Ref Debet
Jun-30 Insurance Expenses Rp 343,750
Prepaid Insurance
30 Supplies Expenses Rp 4,995,000
Supplies
30 Depretiation Expenses-Machine Rp 312,500
Depretiation Expenses-Equipment Rp 200,000
Depretiation Expenses-Vehicle Rp 312,500
Acc. Depretiation-Machine
Acc. Depreciation-Equipment
Acc. Depreciation-Vehicle
30 Utilities Expenses Rp 1,800,000
Utilities Payable
Salaries Expenses Rp 13,500,000
Salaries Payable
30 Rent Expenses Rp 1,500,000
Prepaid Rent
30 Interest Expenses Rp 255,000
Interest Payable
 3
Laporan keuangan yang berakhir periode juni 2021

THANNOSS CO.
AN LAPORAN LABA RUGI
1 Periode 30 Juni 2021
Kredit PENDAPATAN
Service Revenue
Rp 343,750
BEBAN-BEBAN
Rp 4,995,000 Insurance Expenses Rp 343,750
Supplies Expenses Rp 4,995,000
Depretiation Expenses-Machine Rp 312,500
Depretiation Expenses-Equipment Rp 200,000
Rp 312,500 Depretiation Expenses-Vehicle Rp 312,500
Rp 200,000 Utilities Expenses Rp 1,800,000
Rp 312,500 Salaries Expenses Rp 13,500,000
Rent Expenses Rp 1,500,000
Rp 1,800,000 Interest Expenses Rp 255,000
TOTAL BEBAN
Rp 13,500,000 LABA KOTOR/LABA SEBELUM PAJAK

Rp 1,500,000

Rp 255,000
periode juni 2021

THANNOSS CO.
UGI LAPORAN PERUBAHAN EKUITAS
21 Periode 30 Juni 2021
Share Capital Ordinary Per 30 Juni 2021 Rp 105,000,000
Rp 24,250,000 Retained Earning Rp 46,995,000
Perubahan:
Laba Periode Berjalan Rp 1,031,250
Dividen Rp (800,000)
Jumlah Perubahan Rp 231,250
Retained Earning Per 30 Juni 2021 Rp 47,226,250

Rp (23,218,750)
Rp 1,031,250
THANNOSS CO.
LAPORAN POSISI KEUANGAN (NERACA)
Per 30 Juni 2021
ASSETS:
ASSETS LANCAR:
Cash
Account Receivable
Supplies
Prepaid Insurance
Prepaid Rent
Total
FIXED ASSETSD

Machine
Acc. Depretiation-Machine
 THANNOSS CO.
BUKU BESAR
Per 31 Juni 2021
Nama Akun: Cash No. Akun 110
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 26,000,000
1 Posting Rp 15,000,000 Rp 41,000,000
2 Posting Rp 2,625,000 Rp 38,375,000
4 Posting Rp 18,000,000 Rp 20,375,000
5 Posting Rp 13,755,000 Rp 6,620,000
9 Posting Rp 450,000 Rp 7,070,000
11 Posting Rp 3,150,000 Rp 10,220,000
18 Posting Rp 2,625,000 Rp 7,595,000
21 Posting Rp 4,050,000 Rp 11,645,000
22 Posting Rp 7,500,000 Rp 4,145,000
25 Posting Rp 18,400,000 Rp 22,545,000
28 Posting Rp 7,500,000 Rp 15,045,000
30 Posting Rp 800,000 Rp 14,245,000

Nama Akun: Account Receivable No. Akun 111

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 18,250,000
9 Posting Rp 4,050,000 Rp 22,300,000
11 Posting Rp 3,150,000 Rp 19,150,000
15 Posting Rp 18,400,000 Rp 37,550,000
21 Posting Rp 4,050,000 Rp 33,500,000
25 Posting Rp 18,400,000 Rp 15,100,000

Nama Akun: Supplies No. Akun 112

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 8,100,000
2 Posting Rp 5,250,000 Rp 13,350,000

Nama Akun: Prepaid Insurance No. Akun 113

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 8,250,000

Nama Akun: Prepaid Rent No. Akun 114

Saldo
Tanggal Keterangan Ref Debet Kredit
 Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp -
9 Posting Rp 18,000,000 Rp 18,000,000

Nama Akun: Machine No. Akun 120

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 37,500,000

Nama Akun: Acc. Depretiation-Machine No. Akun 120.1

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp - Rp 7,500,000

Nama Akun: Equipment No. Akun 121

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 9,000,000
13 Posting Rp 15,000,000 Rp 24,000,000

Nama Akun: Acc. Depreciation-Equipment No. Akun 121.1

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 1,500,000

Nama Akun: Vehicle No. Akun 122

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 135,000,000

Nama Akun: Acc. Depreciation-Vehicle No. Akun 122.1

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet Kredit
1 Saldo Rp 12,000,000
Nama Akun: Account Payable No. Akun
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo
2 Posting Rp 2,625,000
13 Posting Rp 15,000,000
18 Posting Rp 2,625,000
22 Posting Rp 7,500,000
28 Posting Rp 7,500,000

Nama Akun: Unearned Service Revenue No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo
9 Posting Rp 450,000
11 Posting Rp 1,350,000
21 Rp 450,000

Nama Akun: Salaries Payable No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo
5 Posting Rp 13,500,000

Nama Akun: Interest Payable No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo
5 Posting Rp 255,000

Nama Akun: Bank Loan (6% p.a) No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo

Nama Akun: Share Capital Ordinary No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
 1 Saldo
1 Posting Rp 15,000,000

Nama Akun: Retained Earning No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo

Nama Akun: Dividends No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo Rp -
1 Posting Rp 800,000 Rp 800,000

Nama Akun: Service Revenue No. Akun

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
1 Saldo
9 Posting Rp 4,050,000
11 Posting Rp 1,350,000
15 Posting Rp 18,400,000
21 Posting Rp 450,000
 210
Saldo
Kredit
Rp 18,000,000
Rp 20,625,000
Rp 35,625,000
Rp 33,000,000
Rp 25,500,000
Rp 18,000,000

211
Saldo
Kredit
Rp 1,350,000
Rp 1,800,000
Rp 450,000
Rp -

212
Saldo
Kredit
Rp 13,500,000
Rp -

213
Saldo
Kredit
Rp 255,000
Rp -

220
Saldo
Kredit
Rp 51,000,000

310
Saldo
Kredit
 Rp 90,000,000
Rp 105,000,000

320
Saldo
Kredit
Rp 46,995,000

330
Saldo
Kredit

410
Saldo
Kredit
Rp -
Rp 4,050,000
Rp 5,400,000
Rp 23,800,000
Rp 24,250,000
 THANNOSS CO.
NERACA SALDO
Per 30 Juni 2021
No. Account Description Debt Credit
110 Cash Rp 14,245,000
111 Account Receivable Rp 15,100,000
112 Supplies Rp 13,350,000
113 Prepaid Insurance Rp 8,250,000
114 Prepaid Rent Rp 18,000,000
120 Machine Rp 37,500,000
120.1 Acc. Depretiation-Machine Rp 7,500,000
121 Equipment Rp 24,000,000
121.1 Acc. Depreciation-Equipment Rp 1,500,000
122 Vehicle Rp 135,000,000
122.1 Acc. Depreciation-Vehicle Rp 12,000,000
210 Account Payable Rp 18,000,000
211 Unearned Service Revenue Rp -
212 Salaries Payable Rp -
213 Interest Payable Rp -
220 Bank Loan (6% p.a) Rp 51,000,000
310 Share Capital Ordinary Rp 105,000,000
320 Retained Earning Rp 46,995,000
330 Dividends Rp 800,000
410 Service Revenue Rp 24,250,000
Jumlah Rp 266,245,000 Rp 266,245,000