jurnal penutup dan neraca saldo setelah penutupan.pdf

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12-03-2014 1 BUKU BESAR KAS 11 REF. SALDO TANGGAL URAIAN POST. Dr. Kr. Dr. Kr. 2014 MAR. 31 SALDO............... ......... ........ 3,950 ........ PERLENGKAPAN 13 2014 MAR. 31 SALDO............... ......... ........ 6,295 ........ 31 PENYESUAIAN ..... 26 ......... 5,145 1,150 ........ ASURANSI DIBAYAR DIMUKA 14 2014 MAR. 31 SALDO............... ......... ........ 2,735 ........ 31 PENYESUAIAN ..... 26 ......... 1,800 935 ........ PERALATAN 16 2014 MAR. 31 SALDO............... ......... ........ 50,650 ........ AKUMULASI PENYUSUTANPERALATAN 17 2014 MAR. 31 SALDO............... ......... ........ ........ 11,209 31 PENYESUAIAN ..... 26 ......... 3,380 ........ 14,589 Truk 18 2014 MAR. 31 SALDO............... ......... ........ 36,300 ........ AKUMULASI PENYUSUTANTRUK 19 2014 MAR. 31 SALDO............... ......... ........ ........ 7,400 31 PENYESUAIAN ..... 26 ......... 4,400 ........ 11,800

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Page 1: Jurnal penutup dan neraca saldo setelah penutupan.pdf

12-03-2014

1

BUKU BESAR

KAS 11

REF. SALDO

TANGGAL URAIAN POST. Dr. Kr. Dr. Kr. 2014

MAR. 31 SALDO............... ......... ........ 3,950 ........

PERLENGKAPAN 13 2014

MAR. 31 SALDO............... ......... ........ 6,295 ........

31 PENYESUAIAN ..... 26 ......... 5,145 1,150 ........

ASURANSI DIBAYAR DIMUKA 14 2014

MAR. 31 SALDO............... ......... ........ 2,735 ........

31 PENYESUAIAN ..... 26 ......... 1,800 935 ........

PERALATAN 16 2014

MAR. 31 SALDO............... ......... ........ 50,650 ........

AKUMULASI PENYUSUTAN—PERALATAN 17 2014

MAR. 31 SALDO............... ......... ........ ........ 11,209

31 PENYESUAIAN ..... 26 ......... 3,380 ........ 14,589

Truk 18 2014

MAR. 31 SALDO............... ......... ........ 36,300 ........

AKUMULASI PENYUSUTAN—TRUK 19 2014

MAR. 31 SALDO............... ......... ........ ........ 7,400

31 PENYESUAIAN ..... 26 ......... 4,400 ........ 11,800

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UTANG USAHA 21

REF. SALDO

TANGGAL URAIAN POST. Dr. Kr. Dr. Kr. 2014

MAR 31 SALDO............... ......... ........ ........ 4,015

Utang Upah 22 2014

MAR 31 PENYESUAIAN ..... 26 ......... 1,075 ........ 1,075

PRIVATE CO, Modal 31 2014

MAR 31 SALDO............... ......... ........ ........ 37,426

31 PENUTUPAN ........ 27 ......... 30,080 ........ 67,506

31 PENUTUPAN ........ 27 6,000 ........ ........ 61,506

PRIVATE CO, Penarikan 32 2014

MAR 31 SALDO............... ......... ........ 6,000 ........

31 PENUTUPAN ........ 27 ......... 6,000 — —

Ikhtisal laba rugi 33 2014

MAR 31 PENUTUPAN ........ 27 ......... 89,950 ........ 89,950

31 PENUTUPAN ........ 27 59,870 ........ ........ 30,080

31 PENUTUPAN ........ 27 30,080 ........ — —

Pendapatan Jasa 41 2014

MAR 31 SALDO............... ......... ........ ........ 89,950

PENUTUPAN ........ 27 89,950 ........ — —

Beban upah 51 2014

MAR 31 SALDO............... ......... ........ 26,925 ........

31 PENYESUAIAN ..... 26 1,075 ........ 28,000 ........

31 PENUTUPAN ........ 27 ......... 28,000 — —

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Beban Perlengkapan 52

REF. SALDO

TANGGAL URAIAN POST. Dr. Kr. Dr. Kr. 2014

MAR 31 PENYESUAIAN ..... 26 5,145 ........ 5,145 ........

31 PENUTUPAN ........ 27 ......... 5,145 — —

Beban sewa 53 2014

MAR 31 SALDO............... ......... ........ 9,600 ........

31 PENUTUPAN ........ 27 ......... 9,600 — —

Beban penyusutan—Peralatan 54 2014

MAR 31 PENYESUAIAN ..... 26 3,380 ........ 3,380 ........

31 PENUTUPAN ........ 27 ......... 3,380 — —

BEBAN TRUK 55 2014

MAR 31 SALDO............... ......... ........ 5,350 ........

31 PENUTUPAN ........ 27 ......... 5,350 — —

Beban penyusutan—Truk 56 2014

MAR 31 PENYESUAIAN ..... 26 4,400 ........ 4,400 ........

31 PENUTUPAN ........ 27 ......... 4,400 — —

Beban asuransi 57 2014

MAR 31 PENYESUAIAN ..... 26 1,800 ........ 1,800 ........

31 PENUTUPAN ........ 27 ......... 1,800 — —

Beban rupa- rupa 59 2014

MAR 31 SALDO............... ......... ........ 2,195 ........

31 PENUTUPAN ........ 27 ......... 2,195 — —

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PRIVATE CO

Neraca Lajur

Untuk tahun yg berakhir MARET 31, 2014

Neraca saldo Laporan

Neraca saldo Penyesuaian stlh penyesuaian Laba Rugi Neraca

Nama akun Dr. Kr. Dr. Kr. Dr. Kr. Dr. Kr. Dr. Kr.

1 Kas ....................... 3,950 ......... ......... .......... 3,950 ......... ......... .......... 3,950 ........ 1

2 Perlengkapan ............. 6,295 ......... ......... (a) 5,145 1,150 ......... ......... .......... 1,150 ........ 2

3 Asuransi dibayar dimuka 2,735 ......... ......... (b) 1,800 935 ......... ......... .......... 935 ........ 3

4 Peralatan ................. 50,650 ......... ......... .......... 50,650 ......... ......... .......... 50,650 ........ 4

5 Akum.penystn—prltn. .... ......... 11,209 ......... (c) 3,380 ......... 14,589 ......... .......... ......... 14,589 5

6 Truk ...................... 36,300 ......... ......... .......... 36,300 ......... ......... .......... 36,300 ........ 6

7 Akum.penystn—Truk ..... ......... 7,400 ......... (d) 4,400 ......... 11,800 ......... .......... ......... 11,800 7

8 Utang usaha .............. ......... 4,015 ......... .......... ......... 4,015 ......... .......... ......... 4,015 8

9 PRIVATE CO, Modal .... ......... 37,426 ......... .......... ......... 37,426 ......... .......... ......... 37,426 9

10 PRIVATE CO, Penarikan 6,000 ......... ......... .......... 6,000 ......... ......... .......... 6,000 ........ 10

11 Pendapatan Jasa ......... ......... 89,950 ......... .......... ......... 89,950 ......... 89,950 ......... ........ 11

12 Beban upah ............... 26,925 ......... (e) 1,075 .......... 28,000 ......... 28,000 .......... ......... ........ 12

13 Beban sewa .............. 9,600 ......... ......... .......... 9,600 ......... 9,600 .......... ......... ........ 13

14 BEBAN TRUK ............ 5,350 ......... ......... .......... 5,350 ......... 5,350 .......... ......... ........ 14

15 Beban rupa” .............. 2,195 ......... ......... .......... 2,195 ......... 2,195 .......... ......... ........ 15

16 150,000 150,000 16

17 Beban Perlengkapan ...... ......... ......... (a) 5,145 .......... 5,145 ......... 5,145 .......... ......... ........ 17

18 Beban asuransi ........... ......... ......... (b) 1,800 .......... 1,800 ......... 1,800 .......... ......... ........ 18

19 Beban pnystn—prltn. .... ......... ......... (c) 3,380 .......... 3,380 ......... 3,380 .......... ......... ........ 19

20 Beban pnystn—Truk ..... ......... ......... (d) 4,400 .......... 4,400 ......... 4,400 .......... ......... ........ 20

21 Utang Upah .............. ......... ......... ......... (e) 1,075 ......... 1,075 ......... .......... ......... 1,075 21

22 15,800 15,800 158,855 158,855 59,870 89,950 98,985 68,905 22

23 Laba bersih .............. 30,080 .......... ......... 30,080 23

24 89,950 89,950 98,985 98,985

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JURNAL Halaman 26

Post.

TANGGAL Ref. Debit KREDIT JURNAL PENYESUAIAN

2014

MAR 31 Beban Perlengkapan ........................... 52 5,145

Perlengkapan .............................. 13 5,145 31 Beban asuransi ................................ 57 1,800

Asuransi dibayar dimuka.................. 14 1,800 31 Beban penyusutan—Peralatan ................. 54 3,380

Accumulated Depr.—Peralatan ........... 17 3,380 31 Beban penyusutan—Truk ...................... 56 4,400

Accumulated Depr.—Truk ................ 19 4,400 31 Beban upah .................................... 51 1,075

Utang Upah ................................ 22 1,075

PRIVATE CO

Neraca saldo setelah penyesuaian

MARET 31, 2014 Kas ............................................................ 3,950 ........

Perlengkapan .................................................. 1,150 ........

Asuransi dibayar dimuka ..................................... 935 ........

Peralatan ...................................................... 50,650 ........

Akumulasi penyusutan—Peralatan ............................ ........ 14,589

Truk ........................................................... 36,300 ........

Akumulasi penyusutan—Truk .................................. ........ 11,800

Utang usaha ................................................... ........ 4,015

Utang Upah .................................................... ........ 1,075

PRIVATE CO, Modal .......................................... ........ 37,426

PRIVATE CO, Penarikan ...................................... 6,000 ........

Pendapatan Jasa .............................................. ........ 89,950

Beban upah .................................................... 28,000 ........

Beban Perlengkapan ........................................... 5,145 ........

Beban sewa .................................................... 9,600 ........

Beban penyusutan—Peralatan ................................. 3,380 ........

BEBAN TRUK.................................................. 5,350 ........

Beban penyusutan—Truk ...................................... 4,400 ........

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Beban asuransi ................................................ 1,800 ........

Beban rupa- rupa ............................................. 2,195

158,855 158,855

PRIVATE CO

Laporan laba rugi

Untuk tahun yg berakhir MARET 31, 2014 Pendapatan Jasa .............................................. 89,950

Beban operasi:

Beban upah ............................................... 28,000

Beban sewa ............................................... 9,600

BEBAN TRUK ............................................. 5,350

Beban Perlengkapan ...................................... 5,145

Beban penyusutan—Truk ................................. 4,400

Beban penyusutan—Peralatan ............................ 3,380

Beban asuransi ........................................... 1,800

Beban rupa- rupa ........................................ 2,195

Total Beban operasi ................................... 59,870

Laba bersih.................................................... 30,080

PRIVATE CO

Laporan Ekuitas pemilik

Untuk tahun yg berakhir MARET 31, 2014 PRIVATE CO, Modal, Maret 1, 2014 ....................... 37,426

Laba bersih tahun berjalan .................................. 30,080

Dikurangi penarikan ........................................... 6,000

Kenaikan ekuitas pemilik ...................................... 24,080

PRIVATE CO, Modal, MARET 31, 2014 .................... 61,506

Page 7: Jurnal penutup dan neraca saldo setelah penutupan.pdf

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PRIVATE CO

Neraca

MARET 31, 2014 Aset Kewajiban

Aset lancar: Kewajiban lancar:

Kas .................................. 3,950 Utang usaha .................. 4,015

Perlengkapan ........................ 1,150 Utang Upah ................... 1,075

Asuransi dibayar dimuka ........... 935 Total Kewajiban ............ 5,090

Total Aset lancar ................ 6,035

Properti, pabrik, dan Peralatan:

Peralatan ........................... 50,650 Ekuitas pemilik

Less Akum.penyusutan ........... 14,589 36,061 PRIVATE CO, Modal ........... 61,506 Truk ................................. 36,300

Less Akum.penyusutan ........... 11,800 24,500

Total properti, pabrik, dan

Peralatan ...................... 60,561 Total Kewajiban dan

Total Aset ............................. 66,596 Ekuitas pemilik ............... 66,596

Page 8: Jurnal penutup dan neraca saldo setelah penutupan.pdf

PERTEMUAN 6 12-04-2014

8

JURNAL Halaman 27

Post.

TANGGAL Ref. Debit KREDIT JURNAL PENUTUPAN

2014

MAR 31 Pendapatan Jasa .............................. 41 89,950

Ikhtisal laba rugi ......................... 33 89,950 31 Ikhtisal laba rugi ............................. 33 59,870

Beban upah ................................ 51 28,000

Beban Perlengkapan ....................... 52 5,145

Beban sewa ................................ 53 9,600

Beban penyusutan—Peralatan ............. 54 3,380

BEBAN TRUK .............................. 55 5,350

Beban penyusutan—Truk .................. 56 4,400

Beban asuransi ............................ 57 1,800

Beban rupa- rupa ......................... 59 2,195 31 Ikhtisal laba rugi ............................. 33 30,080

PRIVATE CO, Modal ...................... 31 30,080 31 PRIVATE CO, Modal .......................... 31 6,000

PRIVATE CO, Penarikan .................. 32 6,000

PRIVATE CO

Neraca saldo Setelah Penutupan

MARET 31, 2014 Kas ........................................................... 3,950

Perlengkapan .................................................. 1,150

Asuransi dibayar dimuka ..................................... 935

Peralatan ...................................................... 50,650

Akumulasi penyusutan—Peralatan ............................ 14,589

Truk ......................................................... 36,300

Akumulasi penyusutan—Truk .................................. 11,800

Utang usaha ................................................... 4,015

Utang Upah .................................................... 1,075

PRIVATE CO, Modal .......................................... 61,506

92,985 92,985

Page 9: Jurnal penutup dan neraca saldo setelah penutupan.pdf

PERTEMUAN 6 12-04-2014

9

JURNAL PENUTUPAN

1. TOTAL PENDAPATAN XXXX

IKHITISAR LABA RUGI XXX

KET : Total pendapatan di balik jadi debet. Angkanya adalah angka pendapatan yg

dirincikan.

2. IKHTISAR LABA RUGI XXXX

TOTAL BEBAN XXXX

KET : Total beban di balik jadi kredit. Angkanya adalah angka beban yg dirincikan.

3. IKHTISAR LABA RUGI XXXX

MODAL XXXX

KET : Angkanya adalah angka laba bersih. Modal tetap dikredit

4. MODAL XXXX

PENARIKAN XXXX

KET : Penarikan dibalik jadi kredit, modal jadi debit. Angkanya adalah angka

penarikan.

NERACA SALDO SETELAH PENUTUPAN

Neraca saldo setelah penyesuaian dikurangi Jurnal penutupan