JurnalJURNAL UMUMJURNAL UMUMJan-13TglRefKeteranganDEBETKREDITNama AkunJumlahNama AkunJumlah1Investasi AwalKas di tanganRp5,000,000ModalRp5,000,0002Beli KomputerPeralatanRp2,100,000Kas di tanganRp2,100,0003Jasa Pemotretan DokumentasiKas di tanganRp1,900,000PenjualanRp2,000,000Diskon PenjualanRp100,0005Beli Voucer ListrikBiaya ListrikRp100,000Kas di tanganRp100,000Bayar Tagihan TelephoneBiaya TelephoneRp45,000Kas di tanganRp45,000Bayar InternetBiaya InternetRp150,000Kas di tanganRp150,0006Transfer DanaKas di BankRp1,000,000Kas di tanganRp1,000,0007Pinjaman dari BankKas di BankRp12,000,000PinjamanRp12,000,000

Laporan KeuanganLAPORAN PENDAPATANMODALNERACA SALDO

PENJUALAN BERSIHTotalRp1,900,000Modal Awal0.0ASSETPenjualanRp2,000,000InvestasiRp5,000,000101Kas di TanganRp3,505,000Diskon PenjualanRp100,000Penarikan Modal0.0102Kas di BankRp13,000,000Dari Laporan PendapatanRp1,605,000201PeralatanRp2,100,000BIAYATotalRp295,000Modal AkhirRp6,605,000TotalRp18,605,000Biaya ListrikRp100,000Biaya TelephoneRp45,000KEWAJIBAN & MODALBiaya InternetRp150,000501ModalRp6,605,000502PinjamanRp12,000,000LABA BERSIHRp1,605,000TotalRp18,605,000

Pos AkunPOS AKUNAkunDebetKreditSaldoKodeNama101Kas di tanganRp6,900,000Rp3,395,000Rp3,505,000102Kas di BankRp13,000,0000.0Rp13,000,000201PeralatanRp2,100,0000.0Rp2,100,000301Penjualan0.0Rp2,000,000Rp2,000,000302Diskon PenjualanRp100,0000.0Rp100,000401Biaya ListrikRp100,0000.0Rp100,000402Biaya TelephoneRp45,0000.0Rp45,000403Biaya InternetRp150,0000.0Rp150,000404Biaya Gaji0.00.00.0501Modal0.0Rp5,000,000Rp5,000,000502Pinjaman0.0Rp12,000,000Rp12,000,000