Scribd Logo
Upload

Welcome to Scribd!

  • Soal Praktik

    Uploaded by

    m habiburrahman55
    9 views9 pages
    The document contains the opening balance sheet and journal entries for Amara Baby Care Services for February 2017. It shows account balances for assets like cash, receivables, equipment, and vehicles, as well as liabilities, capital, and revenue and expense accounts. Various journal entries record transactions that occurred throughout the month involving cash payments, purchases, revenues and expenses.

    Original Description:

    u can see

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document contains the opening balance sheet and journal entries for Amara Baby Care Services for February 2017. It shows account balances for assets like cash, receivables, equipment, and vehicles, as well as liabilities, capital, and revenue and expense accounts. Various journal entries record transactions that occurred throughout the month involving cash payments, purchases, revenues and expenses.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    9 views9 pages

    Soal Praktik

    Uploaded by

    m habiburrahman55
    The document contains the opening balance sheet and journal entries for Amara Baby Care Services for February 2017. It shows account balances for assets like cash, receivables, equipment, and vehicles, as well as liabilities, capital, and revenue and expense accounts. Various journal entries record transactions that occurred throughout the month involving cash payments, purchases, revenues and expenses.

    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 9

    Perusahaan Pelayanan Perawatan Bayi Amara

    Neraca Saldo Awal


    Periode 1 Februari 2017
    No Akun Nama akun Debit Kredit
    11 Kas Rp3,560,000
    12 Piutang Rp3,200,000
    15 Peralatan Rp1,980,000
    16 Kendaraan Rp14,800,000
    21 Utang usaha Rp2,940,000
    22 Wesel Bayar Rp14,000,000
    31 Modal Amara Rp6,600,000
    TOTAL Rp23,540,000 Rp23,540,000
    Perusahaan Pelayanan Perawatan Bayi Amara
    Jurnal Umum
    Periode 28 Februari 2017
    Tanggal Keterangan Ref Debit Kredit
    2-Feb Beban sewa 280,000
    Kas 280,000
    3-Feb Kas 800,000
    Pendapatan jasa 800,000
    4-Feb Perlengkapan 170,000
    Utang usaha 170,000
    5-Feb Beban kendaraan 40,000
    Kas 40,000
    7-Feb Beban gaji 460,000
    Kas 460,000
    8-Feb Utang usaha 340,000
    Kas 340,000
    9-Feb Kas 2,400,000
    Piutang 2,400,000
    10-Feb Kas 1,400,000
    Pendapatan jasa 1,400,000
    11-Feb Utang usaha 170,000
    Kas 170,000
    13-Feb Peralatan 2,000,000
    Kas 2,000,000
    14-Feb Prive 220,000
    Kas 220,000
    17-Feb Peralatan 180,000
    Modal 180,000
    19-Feb Beban utilitas 90,000
    Kas 90,000
    22-Feb Kas 800,000
    Pendapatan jasa 800,000
    25-Feb Beban gaji 640,000
    Kas 640,000
    27-Feb Beban kendaraan 70,000
    Utang usaha 70,000
    28-Feb Asuransi dibayar dimuka 580,000
    Kas 580,000
    BUKU BESAR JURNAL UMUM
    Akun : Kas
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 3,560,000 3,560,000
    2-Feb 280,000 3,280,000
    3-Feb 800,000 4,080,000
    5-Feb 40,000 4,040,000
    7-Feb 460,000 3,580,000
    8-Feb 340,000 3,240,000
    9-Feb 2,400,000 5,640,000
    10-Feb 1,400,000 7,040,000
    11-Feb 170,000 6,870,000
    13-Feb 2,000,000 4,870,000
    14-Feb 220,000 4,650,000
    19-Feb 90,000 4,560,000
    22-Feb 800,000 5,360,000
    25-Feb 640,000 4,720,000
    28-Feb 580,000 4,140,000

    Akun : Piutang
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 3,200,000 3,200,000
    9-Feb 2,400,000 800,000

    Akun : Perlengkapan
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    4-Feb 170,000 170,000

    Akun : Asuransi dibayar dimuka


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    28-Feb 580,000 580,000

    Akun : Peralatan
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 1,980,000 1,980,000
    13-Feb 2,000,000 3,980,000
    17-Feb 180,000 4,160,000

    Akun : Kendaraan
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 14,800,000 14,800,000

    Akun : Utang usaha


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 2,940,000
    4-Feb 170,000
    8-Feb 340,000
    11-Feb 170,000
    27-Feb 70,000

    Akun : Utang wesel


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 14,000,000

    Akun : Modal Amara


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    1-Feb 6,600,000
    17-Feb 180,000

    Akun : Prive
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    14-Feb 220,000 220,000

    Akun : Pendapatan jasa


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    3-Feb 800,000
    10-Feb 1,400,000
    22-Feb 800,000

    Akun : Beban sewa


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    2-Feb 280,000 280,000

    Akun : Beban kendaraan


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    5-Feb 40,000 40,000
    27-Feb 70,000 110,000
    Akun : Beban gaji
    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    7-Feb 460,000 460,000
    25-Feb 640,000 1,100,000

    Akun : Beban utilitas


    Saldo
    Tanggal Keterangan Ref Debit Kredit
    Debit
    19-Feb 90,000 90,000
    Saldo
    Kredit

    Saldo
    Kredit

    Saldo
    Kredit

    Saldo
    Kredit

    Saldo
    Kredit

    Saldo
    Kredit

    Saldo
    Kredit
    2,940,000
    3,110,000
    2,770,000
    2,600,000
    2,670,000

    Saldo
    Kredit
    14,000,000

    Saldo
    Kredit
    6,600,000
    6,780,000

    Saldo
    Kredit

    Saldo
    Kredit
    800,000
    2,200,000
    3,000,000

    Saldo
    Kredit

    Saldo
    Kredit
    Saldo
    Kredit

    Saldo
    Kredit
    Perusahaan Pelayanan Perawatan Bayi Amara
    Neraca Saldo Awal
    Periode 1 Februari 2017
    No Akun Nama akun Debit Kredit
    11 Kas Rp4,140,000
    12 Piutang Rp800,000
    13 Perlengkapan Rp170,000
    14 Asuransi dibayar dimuka Rp580,000
    15 Peralatan Rp4,160,000
    16 Kendaraan Rp14,800,000
    21 Utang usaha Rp2,670,000
    22 Wesel Bayar Rp14,000,000
    31 Modal Amara Rp6,780,000
    32 Prive Rp220,000
    41 Pendapatan jasa Rp3,000,000
    51 Beban sewa Rp280,000
    52 Beban kendaraan Rp110,000
    53 Beban gaji Rp1,100,000
    54 Beban utilitas Rp90,000
    TOTAL Rp26,450,000 Rp26,450,000

    You might also like