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    7 views10 pages

    Buana 04 Jurnal

    Uploaded by

    Buana 4

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 10

    Vivi Salon

    Jurnal Umum
    Per Maret 2020

    Tanggal Keterangan Ref Debit Kredit


    Mar-20 1 Kas Rp 30,000,000.00
    Modal Rp 30,000,000.00
    3 Kas Rp 10,000,000.00
    Utang Bank Rp 10,000,000.00
    5 Perlengkapan Rp 5,000,000.00
    Kas Rp 5,000,000.00
    7 Prive Rp 3,000,000.00
    Kas Rp 3,000,000.00
    9 Beban Gaji Rp 3,000,000.00
    Kas Rp 3,000,000.00
    11 Kas Rp 5,000,000.00
    Pendapatan Rp 5,000,000.00
    13 Pralatan Rp 5,000,000.00
    Kas Rp 1,500,000.00
    Utang Rp 3,500,000.00
    15 Utang Bank Rp 5,000,000.00
    Kas Rp 5,000,000.00
    17 Sewa Dibayar Dimuka Rp 1,500,000.00
    Kas Rp 1,500,000.00
    19 Piutang Usaha Rp 10,000,000.00
    Pendapatan Rp 10,000,000.00
    21 Beban Kebersihan dan Keamanan Rp 300,000.00
    Kas Rp 300,000.00
    24 Kas Rp 5,000,000.00
    Piutang Usaha Rp 5,000,000.00
    TOTAL Rp 82,800,000.00 Rp 82,800,000.00
    Vivi Salon
    Buku Besar
    Per Maret 2020

    Nama: Kas
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 1 Rp 30,000,000.00 Rp 30,000,000.00
    2020 3 Rp 10,000,000.00 Rp 40,000,000.00
    5 Rp 5,000,000.00 Rp 35,000,000.00
    7 Rp 3,000,000.00 Rp 32,000,000.00
    9 Rp 3,000,000.00 Rp 29,000,000.00
    11 Rp 5,000,000.00 Rp 34,000,000.00
    13 Rp 1,500,000.00 Rp 32,500,000.00
    15 Rp 5,000,000.00 Rp 27,500,000.00
    17 Rp 1,500,000.00 Rp 26,000,000.00
    21 Rp 300,000.00 Rp 25,700,000.00
    24 Rp 5,000,000.00 Rp 30,700,000.00
    SO Rp 30,700,000.00

    Nama: Piutang Usaha


    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 19 Rp 10,000,000.00 Rp 10,000,000.00
    2020 24 Rp 5,000,000.00 Rp 5,000,000.00
    SO Rp 5,000,000.00

    Nama: Utang
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 13 Rp 3,500,000.00 Rp 3,500,000.00
    2020 Rp 3,500,000.00 SO

    Nama: Utang Bank


    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 3 Rp 10,000,000.00 Rp 10,000,000.00
    2020 15 Rp 5,000,000.00 Rp 5,000,000.00
    Rp 5,000,000.00 SO

    Nama: Perlengkapan
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 5 Rp 5,000,000.00 Rp 5,000,000.00
    2020 SO Rp 5,000,000.00
    Nama: Peralatan
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 13 Rp 5,000,000.00 Rp 5,000,000.00
    2020 SO Rp 5,000,000.00

    Nama: Pendapatan
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 11 Rp 5,000,000.00 Rp 5,000,000.00
    2020 19 Rp 10,000,000.00 Rp 15,000,000.00
    Rp 15,000,000.00 SO

    Nama: Modal
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 1 Rp 30,000,000.00 Rp 30,000,000.00
    2020 Rp 30,000,000.00 SO

    Nama: Beban Gaji


    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 9 Rp 3,000,000.00 Rp 3,000,000.00
    2020 SO Rp 3,000,000.00

    Nama: Beban Kebersihan dan Keamanan


    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 21 Rp 300,000.00 Rp 300,000.00
    2020 SO Rp 300,000.00

    Nama: Preve
    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 7 Rp 3,000,000.00 Rp 3,000,000.00
    2020 SO Rp 3,000,000.00

    Nama: Sewa Dibayar Dimuka


    Saldo
    Tanggal Debit Kredit
    Debit Kredit
    Maret 17 Rp 1,500,000.00 Rp 1,500,000.00
    2020 SO Rp 1,500,000.00
    Vivi Salon
    Neraca Saldo
    Per Maret 2020

    Nama Akun Debit Kredit


    Kas Rp 30,700,000.00
    Piutang Usaha Rp 5,000,000.00
    Perlengkapan Rp 5,000,000.00
    Peralatan Rp 5,000,000.00
    Sewa Dibayar Dimuka Rp 1,500,000.00
    Utang Rp 3,500,000.00
    Utang Bank Rp 5,000,000.00
    Modal Rp 30,000,000.00
    Prive Rp 3,000,000.00
    Pendapatan Rp 15,000,000.00
    Beban Gaji Rp 3,000,000.00
    Beban Kebersihan dan Keamanan Rp 300,000.00
    Rp 53,500,000.00 Rp 53,500,000.00
    Vivi Salon
    Jurnal Penyesuaian
    Per Maret 2020

    Tanggal Keterangan Debit Kredit


    Maret 31 Beban Perlengkapan Salon Rp 3,200,000.00
    2020 Perlengkapan Salon Rp 3,200,000.00
    31 Beban Penyusutan Peralatan Rp 500,000.00
    Akumulasi Penyusutan Rp 500,000.00
    31 Beban Sewa Rp 125,000.00
    Sewa Dibayar Dimuka Rp 125,000.00
    31 Beban Listrik Rp 400,000.00
    Utang Listrik Rp 400,000.00
    Rp 4,225,000.00 Rp 4,225,000.00
    P

    Neraca Saldo Ayat Jurnal Penyesuaian


    Nama Akun
    Debit Kredit Debit
    Kas Rp 30,700,000.00
    Piutang Usaha Rp 5,000,000.00
    Perlengkapan Rp 5,000,000.00
    Peralatan Rp 5,000,000.00
    Sewa Dibayar Dimuka Rp 1,500,000.00
    Utang Rp 3,500,000.00
    Utang Bank Rp 5,000,000.00
    Modal Rp 30,000,000.00
    Prive Rp 3,000,000.00
    Pendapatan Rp 15,000,000.00
    Beban Gaji Rp 3,000,000.00
    Beban Kebersihan dan Keamanan Rp 300,000.00
    Beban Perlengkapan Salon Rp 3,200,000.00
    Beban Penyusutan Peralatan Rp 500,000.00
    Akumulasi Penyusutan
    Beban Sewa Rp 125,000.00
    Beban Listrik Rp 400,000.00
    Utang Listrik
    Saldo Rp 53,500,000.00 Rp 53,500,000.00 Rp 4,225,000.00
    Vivi Salon
    Neraca Lajur
    Per Maret 2020

    Ayat Jurnal Penyesuaian Neraca Saldo Setelah Penyusutan Laba Rugi


    Kredit Debit Kredit Debit Kredit
    Rp 30,700,000.00
    Rp 5,000,000.00
    Rp 3,200,000.00 Rp 1,800,000.00
    Rp 5,000,000.00
    Rp 125,000.00 Rp 1,375,000.00
    Rp 3,500,000.00
    Rp 5,000,000.00
    Rp 30,000,000.00
    Rp 3,000,000.00
    Rp 15,000,000.00 Rp 15,000,000.00
    Rp 3,000,000.00 Rp 3,000,000.00
    Rp 300,000.00 Rp 300,000.00
    Rp 3,200,000.00 Rp 3,200,000.00
    Rp 500,000.00 Rp 500,000.00
    Rp 500,000.00 Rp 500,000.00
    Rp 125,000.00 Rp 125,000.00
    Rp 400,000.00 Rp 400,000.00
    Rp 400,000.00 Rp 400,000.00
    Rp 4,225,000.00 Rp 54,400,000.00 Rp 54,400,000.00 Rp 7,525,000.00 Rp 15,000,000.00
    Rp (7,475,000.00)
    Neraca
    Debit Kredit
    Rp 30,700,000.00
    Rp 5,000,000.00
    Rp 1,800,000.00
    Rp 5,000,000.00
    Rp 1,375,000.00
    Rp 3,500,000.00
    Rp 5,000,000.00
    Rp 30,000,000.00
    Rp 3,000,000.00

    Rp 500,000.00

    Rp 400,000.00
    Rp 46,875,000.00 Rp 39,400,000.00
    Vivi Salon
    Laporan Laba Rugi
    Per Maret 2020

    Pendapatan :
    Pendapatan Rp 15,000,000.00
    Jumlah Pendapatan Rp 15,000,000.00

    Beban Gaji Rp 3,000,000.00


    Beban Kebersihan dan Keamanan Rp 300,000.00
    Beban Perlengkapan Salon Rp 3,200,000.00
    Beban Penyusutan Peralatan Rp 500,000.00
    Beban Sewa Rp 125,000.00
    Beban Listrik Rp 400,000.00
    Jumlah Beban Rp 7,525,000.00
    Laba Bersih Rp 7,475,000.00

    Vivi Salon
    Laporan Perubahan Modal
    Per Maret 2020

    Modal Salon Vivi Rp 30,000,000.00


    Laba Bersih Rp 7,475,000.00
    Prive Rp 3,000,000.00
    Penambahan Modal Rp 4,475,000.00
    Modal Salon Vivi 31 Maret 2020 Rp 34,475,000.00

    Vivi Salon
    Laporan Neraca
    Per Maret 2020

    Harta / Aktiva
    Aktiva Lancar :
    Kas Rp 30,700,000.00
    Piutang Rp 5,000,000.00
    Sewa Dibayar Dimuka Rp 1,375,000.00
    Perlengkapan Rp 1,800,000.00
    Rp 38,875,000.00

    Aktiva Tetap :
    Peralatan Rp 5,000,000.00
    Akumulasi Penyusutan Rp 500,000.00
    Rp 4,500,000.00
    Jumlah Aktiva Rp 43,375,000.00

    Utang Dan Modal


    Utang :
    Utang Usaha Rp 3,500,000.00
    Utang Bank Rp 5,000,000.00
    Utang Listrik Rp 400,000.00
    Jumlah Utang Rp 8,900,000.00

    Modal :
    Modal Salon Vivi Rp 34,475,000.00
    Jumlah Modal Rp 34,475,000.00
    Jumlah Utang dan Modal Rp 43,375,000.00

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