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  • Tugas UTS Faisal Haris

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    Faisal Haris
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    The document contains accounting records for Yayasan Makmur Sejahtera from January to March 2022. It records various cash transactions, assets, revenues and expenses. Key transactions include an initial capital contribution of Rp100 million, rental and equipment expenses paid from cash, revenue from service fees, and regular contributions to capital. Personnel expenses are also recorded. Supporting schedules provide additional details on account balances and transactions for cash, receivables, capital, revenues and wages expense.

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    Tugas UTS Faisal Haris

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    The document contains accounting records for Yayasan Makmur Sejahtera from January to March 2022. It records various cash transactions, assets, revenues and expenses. Key transactions include an initial capital contribution of Rp100 million, rental and equipment expenses paid from cash, revenue from service fees, and regular contributions to capital. Personnel expenses are also recorded. Supporting schedules provide additional details on account balances and transactions for cash, receivables, capital, revenues and wages expense.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    15 views7 pages

    Tugas UTS Faisal Haris

    Uploaded by

    Faisal Haris
    The document contains accounting records for Yayasan Makmur Sejahtera from January to March 2022. It records various cash transactions, assets, revenues and expenses. Key transactions include an initial capital contribution of Rp100 million, rental and equipment expenses paid from cash, revenue from service fees, and regular contributions to capital. Personnel expenses are also recorded. Supporting schedules provide additional details on account balances and transactions for cash, receivables, capital, revenues and wages expense.

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    © All Rights Reserved
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    of 7

    JURNAL UMUM

    YAYASAN MAKMUR SEJAHTERA

    Tanggal Keterangan Ref Debet Kredit


    1-Jan-22 KAS Rp 100,000,000.00
    MODAL Rp 100,000,000.00
    2-Jan-22 BEBAN SEWA Rp 36,000,000.00
    KAS Rp 36,000,000.00
    3-Jan-22 PERALATAN Rp 12,000,000.00
    HUTANG Rp 12,000,000.00
    4-Jan-22 PERLENGKAPAN ATK Rp 5,000,000.00
    KAS Rp 5,000,000.00
    6-Jan-22 BEBAN RENOVASI KANTOR Rp 10,000,000.00
    KAS Rp 10,000,000.00
    16-Jan-22 KAS Rp 1,000,000.00
    PENDAPATAN JASA Rp 1,000,000.00
    1-Feb-22 HUTANG Rp 1,000,000.00
    BEBAN GAJI Rp 10,000,000.00
    BEBAN LISTRIK Rp 1,000,000.00
    KAS Rp 12,000,000.00
    3-Feb-22 KAS Rp 5,000,000.00
    PIUTANG Rp 15,000,000.00
    PENDAPATAN JASA Rp 20,000,000.00
    10-Feb-22 SETORAN Rp 5,000,000.00
    MODAL Rp 5,000,000.00
    15-Feb-22 KAS Rp 10,000,000.00
    PIUTANG Rp 10,000,000.00
    1-Mar-22 ANGSURAN KREDIT Rp 1,000,000.00
    BEBAN GAJI Rp 10,000,000.00
    BEBAN LISTRIK Rp 1,200,000.00
    KAS Rp 12,200,000.00
    2-Mar-22 PERLENGKAPAN ATK Rp 6,000,000.00
    MODAL Rp 6,000,000.00
    5-Mar-22 KAS Rp 15,000,000.00
    UTANG Rp 15,000,000.00
    10-Mar-22 KAS Rp 8,000,000.00
    PENDAPATAN JASA Rp 8,000,000.00
    15-Mar-22 SETORAN Rp 5,000,000.00
    MODAL Rp 5,000,000.00
    YAYASAN MAKMUR SEJAHTER
    BUKU BESAR

    NAMA AKUN : Kas

    Januari 1
    2
    4
    6
    Februari 1
    3
    10
    15
    Maret 1
    5
    15

    NAMA AKUN : Piutang

    Januari 3
    Februari 1
    3
    15
    Maret 1

    NAMA AKUN : Modal

    Januari 1
    Februari 10
    Maret 2
    15
    NAMA AKUN : Pendapatan Jasa

    Januari 16
    Februari 3
    Maret 10

    NAMA AKUN : Beban Gaji

    Februari 1
    Maret 1
    YAYASAN MAKMUR SEJAHTERA
    BUKU BESAR

    A AKUN : Kas No. Akun : 111


    Keterangan Ref Debet Kredit Saldo
    Saldo Awal JU-101 Rp 100,000,000 Rp 100,000,000
    Pembayaran Sewa Rp 36,000,000 Rp 64,000,000
    Pembelian Perlengkapan Rp 5,000,000 Rp 59,000,000
    Pembayaran Biaya Renovasi Rp 10,000,000 Rp 49,000,000
    Pembayaran Biaya Listrik Rp 1,000,000 Rp 48,000,000
    Biaya Jasa Rp 5,000,000 Rp 53,000,000
    Setoran Tiap Bulan Rp 5,000,000 Rp 58,000,000
    Pelunasan Piutang Rp 10,000,000 Rp 68,000,000
    Pembayaran Biaya Listrik Rp 1,200,000 Rp 66,800,000
    Biaya Jasa Rp 15,000,000 Rp 81,800,000
    Setoran Tiap Bulan Rp 5,000,000 Rp 86,800,000

    A AKUN : Piutang No. Akun : 112


    Keterangan Ref Debet Kredit Saldo
    Pembelian Peralatan Rp 12,000,000 Rp 12,000,000
    Pembayaran Kredit Rp 1,000,000 Rp 11,000,000
    Biaya Jasa Rp 15,000,000 Rp 4,000,000
    Pelunasan Piutang Rp 10,000,000 Rp 6,000,000
    Pembayaran Kredit Rp 1,000,000 Rp 5,000,000

    A AKUN : Modal No. Akun : 113


    Keterangan Ref Debet Kredit Saldo
    Modal Awal Rp 100,000,000 Rp 100,000,000
    Setoran Tiap Bulan Rp 5,000,000 Rp 105,000,000
    Pembelian Perlengkapan ATK Rp 6,000,000 Rp 111,000,000
    Setoran Tiap Bulan Rp 5,000,000 Rp 116,000,000
    A AKUN : Pendapatan Jasa No. Akun : 114
    Keterangan Ref Debet Kredit Saldo
    Pendapatan Jasa Rp 2,000,000 Rp 2,000,000
    Pendapatan Jasa Rp 20,000,000 Rp 22,000,000
    Pendapatan Jasa Rp 8,000,000 Rp 30,000,000

    A AKUN : Beban Gaji No. Akun : 115


    Keterangan Ref Debet Kredit Saldo
    Beban Gaji Rp 10,000,000 Rp 10,000,000
    Beban Gaji Rp 10,000,000 Rp 20,000,000
    No. Akun Nama Akun Debet Kredit
    Kas Rp 86,800,000
    Piutang Rp 5,000,000
    Modal Rp 116,000,000
    Pendapatan Jasa Rp 30,000,000
    Beban Gaji Rp 20,000,000
    Ne

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