PERSAMAAN AKUNTANSI

DESAIN GRAFIS
JANUARI
2007 HARTA = HUTANG

KAS PERLENGKAPAN PERALATAN DESAIN

Rp 18,000,000
FEBRUARI
2007 Rp 16,500,000
2 Rp 4,500,000 Rp 4,500,000

Rp 16,500,000 Rp 4,500,000 Rp - Rp - Rp 4,500,000

4 -Rp 7,540,000 Rp 7,540,000
Rp 8,960,000 Rp 12,040,000 Rp - Rp - Rp 4,500,000
7 Rp 1,000,000
Rp 9,960,000 Rp 12,040,000 Rp - Rp - Rp 4,500,000
10 -Rp 2,250,000 -Rp 2,250,000
Rp 7,710,000 Rp 12,040,000 Rp - Rp - Rp 2,250,000
13 Rp 3,750,000 Rp 3,750,000
Rp 7,710,000 Rp 12,040,000 Rp 3,750,000 Rp - Rp 6,000,000
14 -Rp 750,000
Rp 6,960,000 Rp 12,040,000 Rp 3,750,000 Rp - Rp 6,000,000
15 Rp 3,500,000
Rp 10,460,000 Rp 12,040,000 Rp 3,750,000 Rp - Rp 6,000,000
22 Rp 3,250,000
Rp 13,710,000.00 Rp 12,040,000.00 Rp 3,750,000.00 Rp - Rp 6,000,000.00
27 -Rp 4,500,000.00
Rp 9,210,000.00 Rp 12,040,000.00 Rp 3,750,000.00 Rp - Rp 6,000,000.00
28 -Rp 6,000,000.00 -Rp 6,000,000.00
Rp 3,210,000.00 Rp 12,040,000.00 Rp 3,750,000.00 Rp - Rp -
Rp 19,000,000.00 Rp 19,000,000.00
+ MODAL TANGGAL KETERANGAN
JANUARI
2007
Rp 18,000,000 2 KAS

Rp 16,500,000
TANGGAL KETERANGAN
FEBRUARI
Rp - Rp 16,500,000 2007
1 KAS
Rp - Rp 16,500,000
Rp 1,000,000 DP
Rp - Rp 17,500,000 2 PERLENGKAPAN DESAIN
MEMBAYAR SETENGAH HUTANG
Rp - Rp 17,500,000
MEMBELI PERALATAN DESAIN 4 PERLENGKAPAN DESAIN
Rp - Rp 17,500,000
-Rp 750,000 TAGIHAN TELEPON
Rp - Rp 16,750,000 7 KAS
Rp 3,500,000 SISA PEMBAYARAN
Rp - Rp 20,250,000
Rp 3,250,000 HASIL KONSULTASI 10 BEBAN SETENGAH HUTANG
Rp - Rp 23,500,000.00
-Rp 4,500,000.00 MEMBAYAR GAJI 2 KARYAWAN
Rp - Rp 19,000,000.00 13 MEMBELI PERALATAN DESAIN

Rp - Rp 19,000,000.00
14 TAGIHAN TELEPON

15 KAS

22 KAS

27 MEMBAYAR GAJI KARYAWAN

28 BEBAN HUTANG
 JURNAL UMUM
DESAIN GRAFIS

KETERANGAN REFF DEBIT KREDIT

Rp 18,000,000

MODAL Rp 18,000,000
KETERANGAN REFF DEBET KREDIT

Rp 16,500,000
MODAL Rp 16,500,000

PERLENGKAPAN DESAIN Rp 4,500,000

HUTANG Rp 4,500,000

PERLENGKAPAN DESAIN Rp 7,540,000

KAS Rp 7,540,000

Rp 1,000,000
PENDAPATAN Rp 1,000,000

BEBAN SETENGAH HUTANG Rp 2,250,000

KAS Rp 2,250,000

MEMBELI PERALATAN DESAIN Rp 3,750,000

HUTANG Rp 3,750,000

TAGIHAN TELEPON Rp 750,000

KAS Rp 750,000

Rp 3,500,000
PENDAPATAN Rp 3,500,000

Rp 3,250,000
HASIL KONSULTASI Rp 3,250,000

MEMBAYAR GAJI KARYAWAN Rp 4,500,000

KAS Rp 4,500,000

BEBAN HUTANG Rp 6,000,000

KAS Rp 6,000,000
TOTAL Rp 71,540,000 Rp 71,540,000
 PERSAMAAN AKUNTANSI
PENJAHIT LIDYA
JANUARI
2007 HARTA = HUTANG + MODAL

KAS PIUTANG PERALATAN JAHIT

Rp 450,000 Rp 450,000
Rp 300,000 Rp 300,000
Rp 450,000 Rp - Rp 300,000 Rp - Rp - Rp - Rp 450,000
Rp 200,000 Rp 200,000
Rp 650,000 Rp - Rp 300,000 Rp - Rp 300,000 Rp - Rp 650,000
Rp 950,000 Rp 950,000
 JURNAL UMUM
PENJAHIT LIDYA

TANGGAL KETERANGAN REFF DEBET

JANUARI
2007
KAS Rp 450,000
MODAL

PENDAPATAN JASA APRIL

PIUTANG Rp 750,000
PENDAPATAN

3 PERALATAN JAHIT Rp 300,000

HUTANG

4 KAS Rp 200,000
PENDAPATAN JASA
TOTAL Rp 1,700,000
KREDIT

Rp 450,000

Rp 750,000

Rp 300,000

Rp 200,000
Rp 1,700,000
MEI 2007 HARTA = HUTANG +
KAS PIUTANG PERALATAN KANTOR
Rp 1,500,000
Rp 2,250,000 Rp 2,250,000
Rp 1,500,000 Rp - Rp 2,250,000 Rp - Rp 2,250,000 Rp -
-Rp 2,700,000 -Rp 2,700,000
-Rp 1,200,000 Rp - Rp 2,250,000 Rp - -Rp 450,000 Rp -
Rp 11,250,000
Rp 10,050,000 Rp - Rp 2,250,000 Rp - -Rp 450,000 Rp -
-Rp 3,200,000
Rp 6,850,000 Rp - Rp 2,250,000 Rp - -Rp 450,000 Rp -
Rp 7,300,000
Rp 6,850,000 Rp 7,300,000 Rp 2,250,000 Rp - -Rp 450,000 Rp -
-Rp 2,200,000
Rp 4,650,000 Rp 7,300,000 Rp 2,250,000 Rp - -Rp 450,000 Rp -
-Rp 1,750,000
Rp 2,900,000 Rp 7,300,000 Rp 2,250,000 Rp - -Rp 450,000 Rp -
-Rp 3,000,000
-Rp 100,000 Rp 7,300,000 Rp 2,250,000 Rp - -Rp 450,000 Rp -
Rp 9,450,000 Rp 9,450,000
 JURNAL UMUM
INDAH TOUR
MODAL TANGGAL KETERANGAN REFF
MEI 2007
Rp 1,500,000 1 KAS
MODAL
Rp 1,500,000
2 PERALATAN KANTOR
Rp 1,500,000 HUTANG
Rp 11,250,000 PENDAPATAN SISA PEMBAYARAN
Rp 12,750,000 3 BEBAN HUTANG
-Rp 3,200,000 BEBAN GAJI KARYAWAN MODAL
Rp 9,550,000
Rp 7,300,000 4 KAS
Rp 9,550,000 PIUTANG
-Rp 2,200,000 BEBAN IKLAN
Rp 7,350,000 5 BEBAN GAJI KARYAWAN
-Rp 1,750,000 BEBAN TOUR GUIDE KAS
Rp 5,600,000
-Rp 3,000,000 BEBAN SEWA KANTOR 6 BEBAN IKLAN
Rp 2,600,000 KAS

8 BEBAN TOUR GUIDE

KAS

9 BEBAN SEWA TEMPAT

KAS
TOTAL
DEBET KREDIT

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

Rp 2,250,000
Rp 2,250,000

Rp 2,700,000
Rp 2,700,000

Rp 11,250,000
Rp 11,250,000

Rp 3,200,000
Rp 3,200,000

Rp 2,200,000
Rp 2,200,000

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

Rp 3,000,000
Rp 3,000,000
Rp 27,850,000 Rp 27,850,000
TANGGAL KETERANGAN REFF DEBET KREDIT
DESEMBER
2014
1 KAS Rp 150,000,000
MODAL Rp 150,000,000

2 SEWA BAYAR DI MUKA Rp 3,000,000

Rp 3,000,000

3 PERALATA Rp 20,000,000
HUTANG Rp 20,000,000

5 BEBAN IKLAN Rp 600,000

KAS Rp 600,000

11 PERLENGKAPAN KANTOR Rp 1,200,000

HUTANG Rp 1,200,000

15 PIUTANG Rp 9,000,000
PENDAPATAN Rp 9,000,000

16 KAS Rp 5,000,000
PENDAPATAN Rp 5,000,000

17 HUTANG Rp 7,500,000
KAS Rp 7,500,000

19 KAS Rp 4,500,000
PENDAPATAN Rp 4,500,000

22 KAS Rp 3,000,000
PIUTANG Rp 3,000,000

24 BEBAN PERJALANAN Rp 900,000

KAS Rp 900,000

25 BIAYA TELFON Rp 400,000

KAS Rp 400,000

25 BEBAN GAJI PEGAWAI Rp 9,000,000

KAS Rp 9,000,000
27 BEBAN LISTRIK DAN AIR Rp 600,000
KAS Rp 600,000

30 PRIVE Rp 5,000,000
KAS Rp 5,000,000

31 PIUTANG Rp 8,000,000
PENDAPATAN Rp 8,000,000
TOTAL Rp 227,700,000 Rp 227,700,000