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 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
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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
PERTEMUAN 6 12-04-2014
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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
PERTEMUAN 6 12-04-2014
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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