QUEN SALON (Eko Krisdiyanto)

NERACA SALDO AWAL

BULAN 30 NOVEMBER 2018
(Dalam Rupiah)
Hal. 1
ACCOUNT
DESCRIPTION DEBIT CREDIT
NUMBER
1-1100 Cash in Bank Rp 50,800,000
1-1200 Petty Cash Rp 3,700,000
1-1300 Accounts Receivable Rp 5,800,000
1-1400 Allowance for Doubtful Debt Rp 800,000
1-1500 Supplies Rp 8,800,000
1-1600 Prepaid Insurance Rp 7,500,000
1-1700 Prepaid Rent Rp 24,000,000
1-2100 Equiptment at Cost Rp 12,000,000
1-2110 Equiptment Accumulated Depr. Rp 6,500,000
2-1100 Accounts Payable Rp 5,000,000
2-1200 Accruad expenses Rp 8,200,000
2-2100 Bank Permata Loan Rp 10,000,000
3-1100 Indah Capital Rp 50,000,000
3-1200 Indah Drawing Rp 12,500,000
4-1100 Fees Income Rp 102,500,000
6-1000 Advertising expense Rp 4,400,000
6-1100 Water, Electricity & Telp expense Rp 12,900,000
6-1200 Office Supplies expense Rp 4,950,000
6-1300 Doubtful Debts expense Rp 1,500,000
6-1400 Depreciation expense Rp 6,500,000
6-1500 Insurance expense Rp 3,500,000
6-1600 Rent expense Rp 4,500,000
6-1700 Wages & Salaries expense Rp 20,100,000
6-1800 Other Operating expense Rp 950,000
8-1000 Interest Revenue Rp 3,800,000
9-1100 Interest Expense Rp 1,800,000
9-1200 Bank Service Charge Rp 600,000
JUMLAH Rp 186,800,000 Rp 186,800,000
 0
JURNAL UMUM
BULAN DESEMBER 2018
(Dalam Rupiah)
Hal. 1

DATE EVIDENCE DESCRIPTION POS REF DEBIT CREDIT

NUMBER
2018
Des 1 BKK12-1 Accruad expenses 2-1200 Rp 7,500,000
Cash in Bank 1-1100 Rp 7,500,000

2 V12-1 Advertising expense 6-1000 Rp 750,000

Petty Cash 1-1200 Rp 750,000

3 BKM12-1 Cash in Bank 1-1100 Rp 2,000,000

Accounts Receivable 1-1300 Rp 2,000,000
(Ny. Ria)
4 V12-2 Accruad expenses 2-1200 Rp 700,000
Petty Cash 1-1200 Rp 700,000

6 F12-1 Accounts Receivable 1-1300 Rp 8,000,000

Fees Income 4-1100 Rp 8,000,000
(Ny. Rinda)

6 BKK12-2 Accounts Payable 2-1100 Rp 3,500,000

Cash in Bank 1-1100 Rp 3,500,000
(PT. Paragon)

9 V12-3 Supplies 1-1500 Rp 250,000

Petty Cash 1-1200 Rp 250,000

9 BKK12-3 Accounts Payable 2-1100 Rp 1,500,000

Cash in Bank 1-1100 Rp 1,500,000
(PT Martina)

10 F05 Equiptment at Cost 1-2100 Rp 7,500,000

Accounts Payable 1-1300 Rp 7,500,000
(PT. Mitra Jaya)

12 BKM12-2 Cash in Bank 1-1100 Rp 8,000,000

Accounts Receivable 1-1300 Rp 8,000,000
(Ny. Rinda)

13 KN01 Cash in Bank 1-1100 Rp 6,000,000

Fees Income 4-1100 Rp 6,000,000

14 BKM12-3 Cash in Bank 1-1100 Rp 3,800,000

Accounts Receivable 1-1300 Rp 3,800,000
(Ny. Rinda)

17 V12-4 Indah Drawing 3-1200 Rp 1,000,000

Petty Cash 1-1200 Rp 1,000,000

18 F12-2 Accounts Receivable 1-1300 Rp 4,500,000

Fees Income 4-1100 Rp 4,500,000
(SMK Pasundan)
DATE EVIDENCE DESCRIPTION POS REF DEBIT CREDIT
NUMBER
20 BKM12-4 Cash in Bank 1-1100 Rp 2,500,000
Allowance for Doubtful Debt 1-1400 Rp 2,500,000

26 V12-5 Other Operating expense 6-1800 Rp 800,000

Petty Cash 1-1200 Rp 800,000

29 G11 Supplies 1-1500 Rp 1,300,000

Accounts Payable 2-1100 Rp 1,300,000
(Pt Mitra Jaya)
30 BKK12-4 Bank Permata Loan 2-2100 Rp 5,000,000
Interest Expense 9-1100 Rp 200,000
Cash in Bank 1-1100 Rp 5,200,000

TOTAL Rp 64,800,000 Rp 64,800,000

RECAPITULATION
DEBIT KREDIT
1-1100 Rp 22,300,000 1-1100 Rp 17,700,000
1-1300 Rp 12,500,000 1-1200 Rp 3,500,000
1-1500 Rp 1,550,000 1-1300 Rp 13,800,000
1-2100 Rp 7,500,000 1-1400 Rp 2,500,000
2-1100 Rp 5,000,000 2-1100 Rp 8,800,000
2-1200 Rp 8,200,000 4-1100 Rp 18,500,000
2-2100 Rp 5,000,000
3-1200 Rp 1,000,000
6-1000 Rp 750,000
6-1800 Rp 800,000
Dec-99 Rp 200,000
TOTAL Rp 64,800,000 TOTAL Rp 64,800,000
 0
BUKU BESAR
Bulan Desember 2018

Account Name : Cash in Bank Account No. : 1-1100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 50,800,000
2018 31 Posting JU Rp 22,300,000 Rp 73,100,000
31 Posting JU Rp 17,700,000 Rp 55,400,000

Rp -
Account Name : Petty Cash Account No. : 1-1200
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 3,700,000
2018 31 Posting JU Rp 3,500,000 Rp 200,000

Rp -
Account Name : Accounts Receivable Account No. : 1-1300
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 5,800,000
2018 31 Posting JU Rp 12,500,000 Rp 18,300,000
31 Posting JU Rp 13,800,000 Rp 4,500,000

-
Account Name : Allowance for Doubtful Debt Account No. : 1-1400
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 800,000
2018 31 Posting JU Rp 2,500,000 Rp 3,300,000

Account Name : Supplies Account No. : 1-1500

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 8,800,000
2018 31 Posting JU Rp 1,550,000 Rp 10,350,000

Account Name : Prepaid Insurance Account No. : 1-1600

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 7,500,000
2018 31 Posting

Account Name : Prepaid Rent Account No. : 1-1700

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 24,000,000
2018 31 Posting

Account Name : Equiptment at Cost Account No. : 1-2100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 12,000,000
2018 31 Posting JU Rp 7,500,000 Rp 19,500,000
Account Name : Equiptment Accumulated Depr. Account No. : 1-2110
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance Rp 6,500,000
2018 31 Posting

Account Name : Accounts Payable Account No. : 2-1100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 5,000,000
2018 31 Posting JU Rp 5,000,000 Rp -
31 Posting JU Rp 8,800,000 Rp 8,800,000

Account Name : Accruad Expense Account No. : 2-1200

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 8,200,000
2018 31 Posting JU Rp 8,200,000 Rp -

Account Name : Bank Permata Loan Account No. : 2-2100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 10,000,000
2018 31 Posting JU Rp 5,000,000 Rp 5,000,000

Account Name : Indah Capital Account No. : 3-1100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 50,000,000
2018 31 Posting

Account Name : Indah Drawing Account No. : 3-1200

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 12,500,000
2018 31 Posting JU Rp 1,000,000 Rp 13,500,000

-
Account Name : Income Summary Account No. : 3-1300
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A
2018 31 Posting

Account Name : Fees Income Account No. : 4-1100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
 DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 102,500,000
2018 31 Posting JU Rp 18,500,000 Rp 121,000,000

Account Name : Advertising Expenses Account No. : 6-1000

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 4,400,000
2018 31 Posting JU Rp 750,000 Rp 5,150,000

Water, Electricity &

Account Name : Telp Expense Account No. : 6-1100
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 12,900,000
2018 31 Posting

Office Supplies
Account Name : expense Account No. : 6-1200
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 4,950,000
2018 31 Posting

Doubtful Debts
Account Name : Expense Account No. : 6-1300
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 1,500,000
2018 31 Posting

Account Name : Depreciation Expense Account No. : 6-1400

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 6,500,000
2018 31 Posting

Account Name : Insurance Expense Account No. : 6-1500

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 3,500,000
2018 31 Posting

Account Name : Rent Expense Account No. : 6-1600

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 4,500,000
2018 31 Posting
Account Name : Wages & Salaries Expense Account No. : 6-1700
DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 20,100,000
2018 31 Posting

Account Name : Other Operathing Expense Account No. : 6-1800

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 950,000
2018 31 Posting JU Rp 800,000 Rp 1,750,000

Account Name : Interest Revenue Account No. : 8-1000

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 3,800,000
2018 31 Posting

Account Name : Interest Expense Account No. : 9-1100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 1,800,000
2018 31 Posting JU Rp 200,000 Rp 2,000,000

Account Name : Bank Service Charge Account No. : 9-1200

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
DEBIT CREDIT
Desember 1 Opening Balance N.S.A Rp 600,000
2018 31 Posting
 0
BUKU BESAR PEMBANTU PIUTANG
Bulan Desember 2018

Account Name : Ny. Ria Account No. : C 001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Desember 1 Opening Balance Rp 2,000,000
2018 3 BKM12-1 Rp 2,000,000 Rp -

-
Account Name : Ny. Rinda Account No. : C 002
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Desember 1 Opening Balance Rp 3,800,000
2018 6 F12-1 Rp 8,000,000 Rp 11,800,000
12 BKM12-2 Rp 8,000,000 Rp 3,800,000
14 0 Rp 3,800,000 Rp -

-
Account Name : SMK Pasundan Account No. : C 003
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Desember 18 0 Rp 4,500,000 Rp 4,500,000
2018

-
 0
BUKU BESAR PEMBANTU UTANG
Bulan Desember 2018

Account Name : PT Paragon Account No. : S001

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Desember 1 Opening Balance Rp 3,500,000
2018 6 - Rp 3,500,000 Rp -

-
Account Name : PT Martina Account No. : S002
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Desember 1 Opening Balance Rp 1,500,000
2018 9 BKK12-3 Rp 1,500,000 Rp -

-
Account Name : PT Mitra Jaya Account No. : S003
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Desember 10 F05 Rp 7,500,000 Rp 7,500,000
2018 29 G11 Rp 1,300,000 Rp 8,800,000
-
 0
DAFTAR SALDO PIUTANG
31 Desember 2018

NO. NAMA DEBITUR SALDO

C001 0 -
C002 0 -
C003 0 4,500,000

Total 4,500,000

0
DAFTAR SALDO UTANG
31 Desember 2018

NO. NAMA KREDITUR SALDO

S001 0 -
S002 0 -
S003 0 8,800,000

Total 8,800,000
0
 0
NERACA SALDO
PER 31 DESEMBER 2018
(Dalam Rupiah)

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 55,400,000
1-1200 Petty Cash Rp 200,000
1-1300 Accounts Receivable Rp 4,500,000
1-1400 Allowance for Doubtful Debt Rp 3,300,000
1-1500 Supplies Rp 10,350,000
1-1600 Prepaid Insurance Rp 7,500,000
1-1700 Prepaid Rent Rp 24,000,000
1-2100 Equiptment at Cost Rp 19,500,000
1-2110 Equiptment Accumulated Depr. Rp 6,500,000
2-1100 Accounts Payable Rp 8,800,000
2-1200 Accruad expenses Rp -
2-2100 Bank Permata Loan Rp 5,000,000
3-1100 Indah Capital Rp 50,000,000
3-1200 Indah Drawing Rp 13,500,000
4-1100 Fees Income Rp 121,000,000
6-1000 Advertising expense Rp 5,150,000
6-1100 Water, Electricity & Telp expense Rp 12,900,000
6-1200 Office Supplies expense Rp 4,950,000
6-1300 Doubtful Debts expense Rp 1,500,000
6-1400 Depreciation expense Rp 6,500,000
6-1500 Insurance expense Rp 3,500,000
6-1600 Rent expense Rp 4,500,000
6-1700 Wages & Salaries expense Rp 20,100,000
6-1800 Other Operating expense Rp 1,750,000
8-1000 Interest Revenue Rp 3,800,000
9-1100 Interest Expense Rp 2,000,000
9-1200 Bank Service Charge Rp 600,000
TOTAL Rp 198,400,000 Rp 198,400,000

-
 0
JURNAL PENYESUAIAN
BULAN DESEMBER 2018
(Dalam Rupiah)
Hal. 1
EVIDEN
DATE DESCRIPTION POS REF DEBIT
NUMBER
Desember 31 BM12-1 0 0 Rp 800,000
2018 0 0

31 BM12-2 0 0 Rp 2,350,000
0 0

0 0 Rp 1,500,000
0 0

TOTAL Rp 4,650,000

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO
0 Rp 800,000 0
0 Rp 2,350,000 0
0 Rp 1,500,000 0

TOTAL Rp 4,650,000 TOTAL

 Hal. 1

CREDIT

Rp 800,000

Rp 2,350,000

Rp 1,500,000

Rp 4,650,000

N
KREDIT
TOTAL
Rp 800,000
Rp 2,350,000
Rp 1,500,000

Rp 4,650,000
 0
NERACA LAJUR
31 DESEMBER 2018
(Dalam Rupiah)

NERACA SALDO AJP N.S. DISESUAIKAN IKHTISAR LABA/RUGI

ACC NO NAMA AKUN
D K D K D K D K
1-1100 Cash in Bank Rp 55,400,000 Rp - Rp 55,400,000 Rp -
1-1200 Petty Cash Rp 200,000 Rp - Rp 200,000 Rp -
1-1300 Accounts Receivable Rp 4,500,000 Rp - Rp 4,500,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 3,300,000 Rp - Rp 3,300,000
1-1500 Supplies Rp 10,350,000 Rp - Rp 2,350,000 Rp 8,000,000 Rp -
1-1600 Prepaid Insurance Rp 7,500,000 Rp - Rp 1,500,000 Rp 6,000,000 Rp -
1-1700 Prepaid Rent Rp 24,000,000 Rp - Rp 24,000,000 Rp -
1-2100 Equiptment at Cost Rp 19,500,000 Rp - Rp 19,500,000 Rp -
1-2110 Equiptment Accumulated Depr. Rp - Rp 6,500,000 Rp 800,000 Rp - Rp 7,300,000
2-1100 Accounts Payable Rp - Rp 8,800,000 Rp - Rp 8,800,000
2-1200 Accruad expenses Rp - Rp - Rp - Rp -
2-2100 Bank Permata Loan Rp - Rp 5,000,000 Rp - Rp 5,000,000
3-1100 Indah Capital Rp - Rp 50,000,000 Rp - Rp 50,000,000
3-1200 Indah Drawing Rp 13,500,000 Rp - Rp 13,500,000 Rp -
4-1100 Fees Income Rp - Rp 121,000,000 Rp - Rp 121,000,000 Rp - Rp 121,000,000
6-1000 Advertising expense Rp 5,150,000 Rp - Rp 5,150,000 Rp - Rp 5,150,000 Rp -
6-1100 Water, Electricity & Telp expense Rp 12,900,000 Rp - Rp 12,900,000 Rp - Rp 12,900,000 Rp -
6-1200 Office Supplies expense Rp 4,950,000 Rp - Rp 2,350,000 Rp 7,300,000 Rp - Rp 7,300,000 Rp -
6-1300 Doubtful Debts expense Rp 1,500,000 Rp - Rp 1,500,000 Rp - Rp 1,500,000 Rp -
6-1400 Depreciation expense Rp 6,500,000 Rp - Rp 800,000 Rp 7,300,000 Rp - Rp 7,300,000 Rp -
6-1500 Insurance expense Rp 3,500,000 Rp - Rp 1,500,000 Rp 5,000,000 Rp - Rp 5,000,000 Rp -
6-1600 Rent expense Rp 4,500,000 Rp - Rp 4,500,000 Rp - Rp 4,500,000 Rp -
6-1700 Wages & Salaries expense Rp 20,100,000 Rp - Rp 20,100,000 Rp - Rp 20,100,000 Rp -
6-1800 Other Operating expense Rp 1,750,000 Rp - Rp 1,750,000 Rp - Rp 1,750,000 Rp -
8-1000 Interest Revenue Rp - Rp 3,800,000 Rp - Rp 3,800,000 Rp - Rp 3,800,000
9-1100 Interest Expense Rp 2,000,000 Rp - Rp 2,000,000 Rp - Rp 2,000,000 Rp -
9-1200 Bank Service Charge Rp 600,000 Rp - Rp 600,000 Rp - Rp 600,000 Rp -
JUMLAH Rp 198,400,000 Rp 198,400,000 Rp 4,650,000 Rp 4,650,000 Rp 199,200,000 Rp 199,200,000 Rp 68,100,000 Rp 124,800,000
LABA BERSIH Rp 56,700,000
TOTAL Rp 124,800,000 Rp 124,800,000
 NERACA
D K
Rp 55,400,000 Rp -
Rp 200,000 Rp -
Rp 4,500,000 Rp -
Rp - Rp 3,300,000
Rp 8,000,000 Rp -
Rp 6,000,000 Rp -
Rp 24,000,000 Rp -
Rp 19,500,000 Rp -
Rp - Rp 7,300,000
Rp - Rp 8,800,000
Rp - Rp -
Rp - Rp 5,000,000
Rp - Rp 50,000,000
Rp 13,500,000 Rp -

Rp 131,100,000 Rp 74,400,000
 Rp 56,700,000
Rp 131,100,000 Rp 131,100,000
 0
LAPORAN LABA RUGI
Untuk Periode Yang Berakhir 31 Desember 2018
(Dalam Rupiah)

Revenue
Fees Income Rp 121,000,000

Operating Expenses:
Advertising expense Rp 5,150,000
Water, Electricity & Telp expense Rp 12,900,000
Office Supplies expense Rp 7,300,000
Doubtful Debts expense Rp 1,500,000
Depreciation expense Rp 7,300,000
Insurance expense Rp 5,000,000
Rent expense Rp 4,500,000
Wages & Salaries expense Rp 20,100,000
Other Operating expense Rp 1,750,000
Total Operating Expenses: Rp 65,500,000
Operating Profit Rp 55,500,000

Other Revenues and Gains

Interest Revenue Rp 3,800,000

Other Expenses and Losses :

Interest Expense Rp 2,000,000
Bank Service Charge Rp 600,000

Net Profit Rp 56,700,000

 0
LAPORAN PERUBAHAN MODAL
Untuk Periode Yang Berakhir 31 Desember 2018
(Dalam Rupiah)

DESCRIPTION AMOUNT

Indah , Capital (1/12/2018) Rp 50,000,000

Net Profit Rp 56,700,000

Indah Drawing Rp 13,500,000

Indah, Capital (31/12/2018) Rp 106,700,000
Rp 93,200,000
 0
NERACA
PER 31 DESEMBER 2018
(Dalam Rupiah)

Assets Liabilities
Current Assets Current Liabilities
Cash in Bank Rp 55,400,000 Accounts Payable Rp 8,800,000
Petty Cash Rp 200,000 Accruad expenses Rp -
Accounts Receivable Rp 4,500,000 Total Current Liabilities Rp 8,800,000
Allowance for Doubtful Debt -Rp 3,300,000
Supplies Rp 8,000,000 Long Term Liabilities
Prepaid Insurance Rp 6,000,000 Bank Permata Loan Rp 5,000,000
Prepaid Rent Rp 24,000,000
Total Current Assets Rp 94,800,000 Equity
Indah Capital Rp 93,200,000
Fixed Assets:
Equiptment at Cost Rp 19,500,000
Equiptment Accumulated Depr. -Rp 7,300,000
Total Fixed Assets Rp 12,200,000

Total Asset Rp 107,000,000 Total Liabilities Rp 107,000,000

 0
NERACA
PER 31 DESEMBER 2018
(Dalam Rupiah)

ARUS KAS DARI AKTIVITAS OPERASI:

Penerimaan dari Pelanggan Rp 22,300,000
Pembayaran kepada Kreditur -Rp 5,000,000
Pembayaran Accrued Expense -Rp 8,200,000
Pembayaran Advertising Expense -Rp 750,000
Pembelian Supplies -Rp 250,000
Pengambilan pribadi Indah (Indah Drawing) -Rp 1,000,000
Pembayaran Other Operating Expense -Rp 800,000
Arus Kas Bersih dari Aktivitas Operasi Rp 6,300,000

ARUS KAS DARI AKTIVITAS PENDANAAN / PEMBIAYAAN:

Bank Mandiri Loan -Rp 5,000,000
Interest Expense -Rp 200,000
Arus Kas Bersih dari Aktivitas Pendanaan -Rp 5,200,000
Kenaikan Bersih Kas dan Setara Kas Rp 1,100,000
Kas dan Setara Kas pada awal periode Rp 55,400,000
Kas dan Setara Kas pada akhir periode Rp 56,500,000
Rp 22,300,000
 0
JURNAL PENUTUP
BULAN DESEMBER 2018
(Dalam Rupiah)

EVIDEN
DATE DESCRIPTION POS REF
NUMBER
Desember 31 0 0
2018 0 0
Income Summary 3-1300

Income Summary 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0

0 0
0 0

0 0
0 0

RECAPITULATION
DEBIT
ACC. NO TOTAL
0 Rp 121,000,000
0 Rp 3,800,000
0 Rp 122,200,000
0 Rp 13,500,000
TOTAL Rp 260,500,000
 Hal. 1

DEBIT CREDIT

Rp 121,000,000
Rp 3,800,000
Rp 124,800,000

Rp 65,500,000
Rp 5,150,000
Rp 12,900,000
Rp 7,300,000
Rp 1,500,000
Rp 7,300,000
Rp 5,000,000
Rp 4,500,000
Rp 20,100,000
Rp 1,750,000

Rp 56,700,000
Rp 56,700,000

Rp 13,500,000
Rp 13,500,000

Rp 260,500,000 Rp 260,500,000

ECAPITULATION
KREDIT
ACC. NO TOTAL
- Rp 124,800,000
- Rp 5,150,000
- Rp 12,900,000
- Rp 7,300,000
- Rp 1,500,000
- Rp 7,300,000
- Rp 5,000,000
- Rp 4,500,000
- Rp 20,100,000
 - Rp 1,750,000
- Rp 56,700,000
- Rp 13,500,000

TOTAL Rp 260,500,000
 0
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2018
(Dalam Rupiah)

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash in Bank Rp 55,400,000 Rp -
1-1200 Petty Cash Rp 200,000 Rp -
1-1300 Accounts Receivable Rp 4,500,000 Rp -
1-1400 Allowance for Doubtful Debt Rp - Rp 3,300,000
1-1500 Supplies Rp 8,000,000 Rp -
1-1600 Prepaid Insurance Rp 6,000,000 Rp -
1-1700 Prepaid Rent Rp 24,000,000 Rp -
1-2100 Equiptment at Cost Rp 19,500,000 Rp -
1-2110 Equiptment Accumulated Depr. Rp - Rp 7,300,000
2-1100 Accounts Payable Rp - Rp 8,800,000
2-1200 Accruad expenses Rp - Rp -
2-2100 Bank Permata Loan Rp - Rp 5,000,000
3-1100 Indah Capital Rp - Rp 93,200,000
TOTAL Rp 117,600,000 Rp 117,600,000