Jurnal umum AJP

1 Pembelian 2,000,000 1 Ikhtisar laba rugi

Kas 2,000,000

2 Beban Promosi 4,000,000 Ikhtisar laba rugi

Kas 4,000,000

3 Kas 5,000,000 Ikhtisar laba rugi

Penjualan 5,000,000

4 Beban Gaji 8,000,000 Retur pembelian

Kas 8,000,000

5 Piutang dagang 19,500,000 Potongan pembelian

Penjualan 19,500,000

6 Beban listrik &telp 1,200,000 PBD (akhir)

Kas 1,200,000

7 Hutang sewa 2,000,000 2 Beban bunga

kas 2,000,000

8 Retur penjualan 250,000 3 Beban. Akm. Dpr. Peralatan

kas 250,000

9 Beban gaji 8,000,000 Beban. Akm. Dpr. Kendaraan

kas 8,000,000

10 Kas 19,500,000 Beban. Akm. Dpr. Bangunan

Piutang dagang 19,500,000

11 Pembelian 3,000,000 4 Beban perlengkapan

Potongan pembelian 150,000
Kas 2,850,000

12 Beban gaji 8,000,000

Kas 8,000,000

13 Pembelian 44,000,000
hutang dagang 44,000,000

14 Piutang dagang 17,500,000

Penjualan 17,500,000

15 Retur penjualan 1,750,000

Piutang dagang 1,750,000
16 Kas 15,400,000
Potongan penjualan 350,000
Piutang dagang 15,750,000

17 Beban gaji 8,500,000

Kas 8,500,000

18 Kas 30,000,000
Hutang bank 30,000,000

19 Beban gaji 8,500,000

kas 8,500,000

20 Beban listri & telp 1,000,000

Kas 1,000,000

21 Piutang dagang 200,000,000

penjualan 200,000,000

22 Beban listri & telp 1,000,000

Kas 1,000,000

23 Beban Promosi 9,000,000

Kas 9,000,000

24 Peralatan 5,250,000
by. Angkut pembelian 250,000
kas 5,500,000

25 Kas 40,000,000
Piutang dagang 40,000,000

26 Hutang dagang 15,000,000

Kas 15,000,000

27 Kendaraan 75,000,000
Kas 20,000,000
Hutang lain-lain 55,000,000

28 Pembelian 4,500,000
Kas 4,500,000

29 Bunga bank 2,250,000

Kas 2,250,000

30 Kas 750,000
Retur pembelian 750,000
31 Hutang lain-lain 1,466,667
Kas 1,466,667

32 Kas 750,000
Retur pembelian 750,000

33 Beban listrik &telp 1,300,000

Kas 1,300,000

34 Hutang lain-lain 1,466,667

Kas 1,466,667

35 Beban gaji 9,500,000

Kas 9,500,000
Ikhtisar laba rugi 27,500,000.00
PBD (awal) 27,500,000.00

Ikhtisar laba rugi 53,500,000.00

pembelian 53,500,000.00

Ikhtisar laba rugi 250,000.00

Beban angkt pembelian 250,000.00

Retur pembelian 1,500,000.00

Ikhtisar laba rugi 1,500,000.00

Potongan pembelian 150,000.00

Ikhtisar laba rugi 150,000.00

PBD (akhir) 23,000,000.00

Ikhtisar laba rugi 23,000,000.00

Beban bunga 750,000.00

Utang bunga 750,000.00

Beban. Akm. Dpr. Peralatan 525,000.00

Akm. Dpr.peralatan 525,000.00

Beban. Akm. Dpr. Kendaraan 14,000,000.00

Akm. Dpr.kendaraan 7,500,000.00

Beban. Akm. Dpr. Bangunan 27,500,000.00

Akm. Dpr.bangunan 27,500,000.00

Beban perlengkapan 1,100,000.00

Perlengkapan 1,100,000.00
 Kas

Saldo awal
Pembelian
Beban Promosi
Penjualan
kendaraan 75,000,000.00 Beban Gaji
angs 1 20,000,000.00 Beban listrik &telp
55,000,000.00 Hutang sewa
pokok/bln 916,666.67 Retur penjualan
bunga/bln 550000 1% Beban gaji
1,466,666.67 Piutang dagang
Pembelian
Beban gaji
Kas
Beban gaji
Kas
pinj 30,000,000.00 Beban gaji
tenor 60.00 Baban listri & telp
bunga 15.00% Baban listri & telp
4,500,000.00 Beban Promosi
2,250,000.00 Perlengkapan
Kas
Hutang dagang
Kendaraaan
Pembelian
Bunga bank
Retur pembelian
Hutang lain-lain
Retur pembelian
Beban listrik &telp
Hutang lain-lain
Beban gaji
 Piutang dagang
d k d
Saldo awal
2,000,000.00 Penjualan 19,500,000.00
4,000,000.00 Kas
5,000,000 Penjualan 17,500,000
8,000,000 Retur penjualan
1,200,000.00 Kas
2,000,000.00 Penjualan 200,000,000.00
250,000.00 Kas
8,000,000.00
19,500,000.00 237,000,000.00
2,850,000.00
8,000,000.00
15,400,000.00 Piutang lain-lain
8,500,000.00 d
30,000,000.00 Saldo awal -
8,500,000.00
1,000,000.00 -
1,000,000.00 saldo -
9,000,000.00
5,500,000.00
40,000,000.00 Perlengkapan usaha
15,000,000.00 d
20,000,000.00 Saldo awal
4,500,000.00 Pembelian -
2,250,000.00
750,000.00
1,466,667.00 -
750,000.00
1,300,000.00 PDB
1,466,667.00 d
9,500,000.00 Saldo awal

111,400,000.00 125,283,334.00
-
 Tanah
k d k
Saldo awal -

19,500,000.00 - -
saldo -
1,750,000
15,750,000.00
Peralatan
40,000,000.00 d k
Saldo awal -
77,000,000.00 Peralatan 5,250,000.00
- -
saldo 5,250,000.00 -

k Kendakaan
d k
Saldo awal -
- Kendaraan 75,000,000.00

75,000,000.00 -
saldo
k

Akm. Dpr. Kendaraan

d k
Saldo awal -
-
- -
saldo -
k

-
Bangunan Hutang bank
d k
Saldo awal - Saldo awal
Hutang bank

- -
saldo - saldo

Akm. Dpr. Bangunan Hutang lain-lain

d k
Saldo awal - Saldo awal
Kendaraan
- - Hutang lain-lain
saldo - Hutang lain-lain

Hutang dagang
d k
Saldo awal - saldo
Pembelian 44,000,000.00
Hutang dagang 15,000,000.00
Hutang bunga
15,000,000.00 44,000,000.00
saldo Saldo awal

saldo
Hutang sewa
d k Modal
Saldo awal -
Hutang sewa 2,000,000.00 Saldo awal

2,000,000.00 -
saldo saldo
 Penjualan
d k d
- Saldo awal
30,000,000.00 Penjualan
Retur
- 30,000,000.00 Penjualan
30,000,000.00 Penjualan
Retur -
Penjualan
d k
- -
55,000,000.00
1,466,667.00 Retur Penjualan
1,466,667.00 d
Saldo awal
Retur Penjualan 250,000.00
2,933,334.00 55,000,000.00 Retur Penjualan 1,750,000.00

2,000,000.00

d k Potongan Penjualan
- d
Saldo awal
- - Pot Penjualan 350,000.00
-

350,000.00
d k
563,500,000.00 Pembelian
d
- 563,500,000.00 Saldo awal
563,500,000.00 Pembelian 2,000,000.00
Pembelian 3,000,000.00
Pembelian 44,000,000.00
Pembelian 4,500,000.00

53,500,000.00
 By angkut Pembelian
k d k
Saldo awal
5,000,000.00 By angkut Pembelian 250,000.00 -

19,500,000.00
17,500,000.00 250,000.00 -

200,000,000

242,000,000.00 retur Pembelian

d k
Saldo awal
k retur Pembelian - 750,000.00
retur Pembelian 750,000.00

- 1,500,000.00

-
potongan Pembelian
d k
Saldo awal
k potongan Pembelian - 150,000.00

-
- 150,000.00

- Beban promosi
d k
Saldo awal
k promosi 4,000,000.00
promosi 9,000,000.00
-
13,000,000.00 -

-
Beban gaji
d k
Saldo awal
gaji 8,000,000.00
gaji 8,000,000.00
gaji 8,000,000.00
gaji 8,500,000.00
gaji 8,500,000.00
gaji 9,500,000.00

50,500,000.00 -

Beban listrik & telp

d k
Saldo awal
Beban listrik & telp 1,200,000.00
Beban listrik & telp 1,000,000.00
Beban listrik & telp 1,000,000.00
Beban listrik & telp 1,300,000.00

4,500,000.00 -

Beban bunga
d k
Saldo awal
Beban bunga 2,250,000.00

2,250,000.00 -
Neraca Lajur

Uraian Neraca JP
d k d
Kas 86,616,666.00
Piutang Dagang 162,500,000.00
Piutang Lain-lain 5,500,000.00
Persediaan brg dagang (PBD) 27,500,000.00 23,000,000.00
Perlengkapan usaha 1,500,000.00
Tanah 150,000,000.00
Peralatan 5,250,000.00
Kendaraan 140,000,000.00
Akm.Depr.Kendaraan - 4,200,000.00
Bangunan 275,000,000.00
Akm.Depr.Bangunan - 8,300,000.00
Hutang dagang 78,000,000.00
Hutang sewa 500,000.00
Hutang bank 30,000,000.00
Hutang lain-lain 52,066,666.00
Hutang bunga -
Modal 563,500,000.00
penjualan 242,000,000.00
Retur penjualan 2,000,000.00
Potongan penjualan 350,000.00
Pembelian 53,500,000.00 -
By. Angkut pembelian 250,000.00 -
Retur pembelian - 1,500,000.00 1,500,000.00
Potongan pembelian - 150,000.00 150,000.00
Beban promosi 13,000,000.00
Beban gaji 50,500,000.00
Beban listrik & telp 4,500,000.00
Beban bunga 2,250,000.00 750,000.00

967,716,666.00 967,716,666.00

ikhtisar L/R 81,250,000.00

beban akm.depr peralatan 525,000.00
Akm.Depr.peralatan
beban akm.depr kendaraan 14,000,000.00
beban akm.depr bagunan 27,500,000.00

148,675,000.00

Laba usaha
JP NSSP L/R Neraca
k d k d k d
86,616,666.00 - 86,616,666.00
162,500,000.00 - 162,500,000.00
5,500,000.00 - 5,500,000.00
27,500,000.00 23,000,000.00 - 23,000,000.00
1,500,000.00 - 1,500,000.00
150,000,000.00 - 150,000,000.00
5,250,000.00 - 5,250,000.00
140,000,000.00 - 140,000,000.00
14,000,000.00 - 18,200,000.00 - - 18,200,000.00
275,000,000.00 - 275,000,000.00
27,500,000.00 - 35,800,000.00 - - 35,800,000.00
- 78,000,000.00 -
- 500,000.00 -
- 30,000,000.00 -
- 52,066,666.00 -
750,000.00 - 750,000.00 -
- 563,500,000.00 -
- 242,000,000.00 - 242,000,000.00
2,000,000.00 - 2,000,000.00 -
350,000.00 - 350,000.00 -
53,500,000.00 - - - - -
250,000.00 - - - - -
- - - - - -
- - - - - -
13,000,000.00 - 13,000,000.00 - -
50,500,000.00 - 50,500,000.00 - -
4,500,000.00 - 4,500,000.00 - -
3,000,000.00 - 3,000,000.00 - -

24,650,000.00 56,600,000.00 - 56,600,000.00 - -

525,000.00 - 525,000.00 - -
525,000.00 - 525,000.00 - - 525,000.00
14,000,000.00 - 14,000,000.00 - -
27,500,000.00 - 27,500,000.00 - -

148,675,000.00 966,816,666.00 966,816,666.00 171,975,000.00 242,000,000.00 794,841,666.00

70,025,000.00
242,000,000.00 242,000,000.00 794,841,666.00
Neraca
k
-
-
-
-
-
-
-
-
-
-
-
78,000,000.00
500,000.00
30,000,000.00
52,066,666.00
750,000.00
563,500,000.00

-
-
-
-
-
-
-
-

-
-
-
-
-

724,816,666.00

70,025,000.00
794,841,666.00
 Laporan Laba Rugi

1 penjualan bersih
Penjualan
Retur penjualan 2,000,000.00
Potongan penjualan 350,000.00

Penjualan bersih

2 HPP
PBD awal 27,500,000.00
Pembelian 53,500,000.00
By. Angkut pembelian 250,000.00
53,750,000.00

Retur pembelian 1,500,000.00

Potongan pembelian 150,000.00
1,650,000.00
Pembelian bersih 52,100,000.00
BTUD 79,600,000.00
PBD akhir 23,000,000.00
HPP
Laba Kotor
3 Total Beban
Beban promosi 13,000,000.00
Beban gaji 50,500,000.00
Beban listrik & telp 4,500,000.00
Beban bunga 3,000,000.00
beban akm.depr peralatan 525,000.00
beban akm.depr kendaraan 14,000,000.00
beban akm.depr bagunan 27,500,000.00
Total beban

Laba bersih
242,000,000.00

2,350,000.00
239,650,000.00

56,600,000.00
183,050,000.00

113,025,000.00

70,025,000.00
Laporan perubahan modal

Modal awal 563,500,000.00

Laba usaha 70,025,000.00

Modal akhir 633,525,000.00

Laporan Neraca

AKTIVA PASIVA
Kas 86,616,666.00 Hutang dagang 78,000,000.00
Piutang Dagang 162,500,000.00 Hutang sewa 500,000.00
Piutang Lain-lain 5,500,000.00 Hutang bank 30,000,000.00
Persediaan brg dagang (PBD) 23,000,000.00 Hutang lain-lain 52,066,666.00
Perlengkapan usaha 1,500,000.00 Hutang bunga 750,000.00
Tanah 150,000,000.00 Modal 633,525,000.00
Peralatan 5,250,000.00
Akm.Depr.peralatan - 525,000.00
Kendaraan 140,000,000.00
Akm.Depr.Kendaraan - 18,200,000.00
Bangunan 275,000,000.00
Akm.Depr.Bangunan - 35,800,000.00

794,841,666.00 794,841,666.00
Jurnal penutup

tanggal akun d k
penjualan 242,000,000.00
ikhtisar L/R 242,000,000.00

ikhtisar L/R 115,375,000.00

Retur penjualan 2,000,000.00
Potongan penjualan 350,000.00
Beban promosi 13,000,000.00
Beban gaji 50,500,000.00
Beban listrik & telp 4,500,000.00
Beban bunga 3,000,000.00
beban akm.depr peralatan 525,000.00
beban akm.depr kendaraan 14,000,000.00
beban akm.depr bagunan 27,500,000.00

ikhtisar L/R 70,025,000.00

modal 70,025,000.00

427,400,000.00 427,400,000.00