JRNAL UMUM

TANGGAL URAIAN NO REK REFF DEBIT KREDIT

2-Jan KAS + 101 85,000,000
PERALATAN - 121 15,000,000
MODAL BUDIMAN + 301 100,000,000

3-Jan KENDARAAN 2X + 122 30,000,000

KAS - 101 12,000,000
UTANG USAHA + 201 18,000,000

5-Jan PERLENGKAPAN + 103 1,500,000

KAS - 101 1,500,000

6-Jan kas + 101 6,750,000

pendapatan + 401 6,750,000

8-Jan kas + 101 2,000,000

sewa dibayar dimuka - 202 2,000,000

12-Jan b. Iklan + 502 500,000

kas - 101 500,000

16-Jan piutang + 102 4,500,000

pendapatan + 401 4,500,000

20-Jan beban lain lain + 503 1,750,000

kas - 101 1,750,000

24-Jan KAS + 101 2,500,000

piutang - 102 2,500,000

25-Jan prive + 302 500,000

KAS - 101 500,000

27-Jan b.gaji + 501 2,500,000

kas - 101 2,500,000

28-Jan perlengkapan + 103 1,800,000

kas - 101 1,800,000

154,300,000 154,300,000
SERVICE KOMPUTER BUDIMAN JAYA
NERACA SALDO
NO AKUN NAMA AKUN DEBIT
101 KAS CASH 75,700,000
102 PIUTANG USAHA ACCOUNT RECEIVABLE 2,000,000
103 PERLENGKAPAN SUPPLIES 3,300,000
121 PERALATAN EQUIPMENT 15,000,000
122 KENDARAAN VEHICLE 30,000,000
201 HUTANG USAHA ACCOUNT PAYABLE
202 SEWA DITERIMA DIMUKA UNEANED RENT
301 MODAL BUDIMAN CAPITAL
302 PRIVE BUDIMAN DRAWING 500,000
401 PENDAPATAN JASA SERVICE REVENUE
501 BIAYA GAJI SALARIES EXP 2,500,000
502 BIAYA IKLAN ADVERTISTING EXP 500,000
503 BIAYA LAIN LAIN OTHER ECPENSE 1,750,000

131,250,000
KREDIT

18,000,000
2,000,000
100,000,000

11,250,000

131,250,000