7/24/2019 Latihan Jurnal Akuntansi

1/9

GENERAL JOURNAL

Date Description Debit

1-Jan-14 Cash 228,000,000

Vehicle 52,000,000

Wahyu, Capital

Rent expense 7,000,000

Cash2-Jan-14 Advetise!ent expense 5,000,000

Cash

4-Jan-14 "#ce $%uip!ent 17,000,000

Cash

Acc&unt 'aya(le

5-Jan-14 Cash 84,000,000

)ees $aned

8-Jan-14 *upplies expense 2,500,000

Cash

+-Jan-14 Cash 45,000,000)ees $aned

10-Jan-14 "#ce $%uip!ent 15,000,000

Acc&unt 'aya(le

12-Jan-14 Acc&unt Receiva(le 12,000,000

)ees $aned

1-Jan-14 avel $xpense 25,000,000

Cash

1+-Jan-14 Acc&unt 'aya(le 1,700,000

Cash

20-Jan-14 Cash +8,000,000)ees $aned

2.-Jan-14 Cash 10,000,000

Acc&unt Receiva(le

24-Jan-14 Acc&unt Receiva(le 1,200,000

)ees $aned

2-Jan-14 avel $xpense 11,000,000

Cash

2+-Jan-14 Wahyu, Withda/al 42,000,000

Cash

.1-Jan-14 *alaies $xpense +0,500,000

Cash

7/24/2019 Latihan Jurnal Akuntansi

2/9

Kredit

280,000,000

7,000,000

5,000,000

15,.00,000

1,700,000

84,000,000

2,500,000

45,000,000

15,000,000

12,000,000

25,000,000

1,700,000

+8,000,000

10,000,000

1,200,000

11,000,000

42,000,000

+0,500,000

7/24/2019 Latihan Jurnal Akuntansi

3/9

LEDGER

CASH

ate $xplain Re e(it Cedit

Januai

1J1 228,000,000

7,000,0002 5,000,000

4 15,.00,000

5 84,000,000

8 2,500,000

+ 45,000,000

1 25,000,000

1+ 1,700,000

20 +8,000,000

2. 10,000,000

2 11,000,0002+ 42,000,000

.1 +0,500,000

ACCOUNT RECEIVABLE

ate $xplain Re e(it Cedit

Januai

12 J1 12,000,000

2. 10,000,000

24 1,200,000

OICE E!UI"#ENT

ate $xplain Re e(it Cedit

Januai

4 J1 17,000,000

10 15,000,000

VEHICLES

ate $xplain Re e(it Cedit

Januai

1 J1 52,000,000

7/24/2019 Latihan Jurnal Akuntansi

4/9

ACCOUNT "A$ABLE

ate $xplain Re e(it Cedit

Januai

4 J1 1,700,000

10 15,000,000

1+ 1,700,000

%AH$U& CA"ITAL

ate $xplain Re e(it Cedit

Januai

1 J1 280,000,000

%AH$U& %ITHDRA%AL

ate $xplain Re e(it Cedit

Januai

2+ J1 42,000,000

EES EARNED

ate $xplain Re e(it Cedit

Januai

5 J1 84,000,000

+ 45,000,000

12 12,000,000

20 +8,000,000

24 1,200,000

SALARIES E'"ENSE

ate $xplain Re e(it Cedit

Januai

.1 J1 +0,500,000

7/24/2019 Latihan Jurnal Akuntansi

5/9

RENT E'"ENSE

ate $xplain Re e(it Cedit

Januai

1 J1 7,000,000

ADVERTISE#ENT E'"ENSE

ate $xplain Re e(it Cedit

Januai2 J1 5,000,000

SU""LIES E'"ENSE

ate $xplain Re e(it Cedit

Januai

8 J1 2,500,000

TRAVEL E'"ENSE

ate $xplain Re e(it Cedit

Januai

1 J1 25,000,000

2 11,000,000

7/24/2019 Latihan Jurnal Akuntansi

6/9

3alance

e(it Cedit

228,000,000

221,000,00021,000,000

200,700,000

284,700,000

282,200,000

.27,200,000

.02,200,000

.00,500,000

.+8,500,000

408,500,000

.+7,500,000

.55,500,000

25,000,000

3alance

e(it Cedit

12,000,000

2,000,000

18,200,000

3alance

e(it Cedit

17,000,000

.2,000,000

3alance

e(it Cedit

52,000,000

7/24/2019 Latihan Jurnal Akuntansi

7/9

3alancee(it Cedit

1,700,000

1,700,000

15,000,000

3alance

e(it Cedit

280,000,000

3alance

e(it Cedit

42,000,000

3alance

e(it Cedit

84,000,000

12+,000,000

141,000,000

2.+,000,000

255,200,000

3alance

e(it Cedit

+0,500,000

7/24/2019 Latihan Jurnal Akuntansi

8/9

3alance

e(it Cedit

7,000,000

3alance

e(it Cedit

5,000,000

3alance

e(it Cedit

2,500,000

3alance

e(it Cedit

25,000,000

.,000,000

7/24/2019 Latihan Jurnal Akuntansi

9/9

TRIAL BALANCE

Acco(nt Tit)e Debit Credit

Cash 25,000,000

Acc&unt Receiva(le 18,200,000

"#ce $%uip!ent .2,000,000

Vehicles 52,000,000Acc&unt 'aya(le 15,000,000

Wahyu, Capital 280,000,000

Wahyu, Withda/al 42,000,000

)ees $aned 255,200,000

*alaies $xpense +0,500,000

Rent $xpense 7,000,000

Advetise!ent $xpense 5,000,000

*upplies $xpense 2,500,000

avel $xpense .,000,000

550,200,000 550,200,000