makalah akuntansi gym2

7/23/2019 makalah akuntansi gym2

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MAKALAH LAPORAN KEUANGAN

PRIMA FITNESS CENTRE

PER BULAN DESEMBER 2013

Disusun untuk mmnu!i tu"#s m#t# ku$i#! Pn"#nt#% Akunt#nsi

Disusun &$! '

Annis# Am$i# (13)11103*+

A%isk# T%isn#n,#%i (13)1110-0+

Ri.k/ S&$#nit R (13)1110)+

Si$i#ni In#/#ti N (13)11101+

S/#%# P#u.#! (13)11102+

PROGRAM STUDI D3 AKUNTANSI

JURUSAN AKUNTANSI

POLITEKNIK NEGERI BANDUNG

2014



Kata Pengantar

Pnu$is mm#n4#tk#n u4i ,#n s/uku% k !#,i%#t Tu!#n 5#n" M#!# Es# /#n" t$#!

m$im#!k#n %#!m#t ,#n !i,#/#!6N/# k#,# nu$is7 s!in""# m#k#$#! ini ,##t

t%s$s#ik#n untuk mmnu!i tu"#s Pn"#nt#% Akunt#nsi 8

K#%/# tu$is ini m%u#k#n !#si$ n"umu$#n in9&%m#si ,#n ,#t# $#&%#n ku#n"#n

%us#!##n 4#s# tm#t k:u"#%#n ;P%im#< s$#m# 1 :u$#n8

K#mi s$#ku nu$is mmint# m##9 #t#s !#si$ m:u#t#n k#%/# tu$is ini7 k#%n# ,i m#t#

m:#=# mun"kin k#%/# tu$is ini mmi$iki :%:#"#i kku%#n"#n ,#n ks#$#!#n 8 O$! k#%n#

itu7 k%itik ,#n s#%#nn/# s#n"#t k#mi !#%#k#n untuk n/mu%n##n k#%/# tu$is ini $:i! $#n4ut8

Ak!i% k#t#7 nu$is mn"u=#k#n t%im# k#si! k#,# :%:#"#i i!#k /#n" t$#!

mm:#ntu ,#$#m n/$s#i#n k#%/# tu$is ini 8 Sm&"# k#%/# tu$is ini :%m#n9##t :#"i

smu#n/# 8 Amin

B#n,un"7 >#nu#%i 201-

Pnu$is

Daftar Is



BAB 1



PENDA!ULUAN

1"1 Latar #e$a%ang

A$#s#n k#mi mmi$i! tm#t k:u"#%#n s:#"#i &:4k /#n" ,i4#,ik#n :#!#n n$iti#n

k#%n# st$#! k#mi m$#kuk#n su%/ k ::%## %us#!##n 4#s# t%4#,i n&$#k#n

,n"#n :%:#"#i m#=#m #$#s#n ,#n !#n/# tm#t k:u"#%#n ini s#4# /#n" :%s,i# unntuk

,i4#,ik#n :#!#n n$iti#n k$&m&k k#mi8

1"2 T&'&an Pen&$san

Tu4u#n k$&m& k#mi m$#kuk#n n$iti#n ini #,#$#! untuk mn"t#!ui $#&%#n ku#n"#n

%us#!##n 4#s# s#m# s:u$#n nu! untuk ,i4#,ik#n :#!#n m:$#4#%#n m#t# ku$i#!

n"#nt#% #kunt#nsi8

1"3 I(entf%as Masa$a)

• B#"#im#n# mn/usun $#&%#n ku#n"#n %us#!##n 4#s# s$#m# 1 :u$#n

• B#"#im#n# mn,sk%isik#n !#si$ $#&%#n ku#n"#n %us#!##n 4#s# s$#m# 1 :u$#n

BAB II

PEMBA!ASAN



2"1 Pengena$an Per&sa)aan

2"1"1 Pengertan Per&sa)aan Jasa

P%us#!##n 4#s# #,#$#! %us#!##n /#n" ,i,i%ik#n ss&%#n" #t#u sk$&m&k &%#n"

/#n" k"i#t#n ut#m#?&k&k :%"%#k ,#$#m :i,#n" $#/#n#n 4#s# #t#u mn4u#$ 4#s#8

K$:i!#n %us#!##n 4#s#'

18 Ti,#k %$u tm#t untuk mm#4#n" :#%#n"

28 Ti,#k ,i%$uk#n tm#t untuk mn/im#n :#%#n" ("u,#n"+

38 Ti,#k %$u #$#t #n"kut untuk mn"i%im :#%#n" #,# k&nsumn

Kku%#n"#n %us#!##n 4#s#'

18 Ku#$it#s 4#s# ,##t ,ikt#!ui st$#! k&nsumn mm:$i 4#s#

28 >#s# /#n" su,#! ,i:$i ti,#k ,##t ,ikm:#$ik#n (,i%tu%+

D#%i n"%ti#n ,i #t#s7 %us#!##n 4#s# mmi$iki =i%i6=i%i s:#"#i :%ikut8

#8 P%&,uk /#n" ,it#@#%k#n :%u# :n,# ti,#k :%@u4u, (4#s#+8 >#s# m%u#k#n

ssu#tu /#n" ti,#k :is# ,i$i!#t7 tt#i m#n9##tn/# :is# ,i%#s#k#n8

:8 P%us#!##n ,#n k&nsumn ksu$it#n untuk mn"uku% tin"k#t !#%"# 4#s#8 Tin"k#t

!#%"# m%u#k#n ssu#tu /#n" :%si9#t ti,#k mut$#k k#%n# m#!#$ #t#u ti,#kn/#

!#%"# /#n" ,itt#k#n %us#!##n t%"#ntun" tin"k#t ku#s#n k&nsumn8

=8 P%&,uk /#n" ,it#@#%k#n ti,#k :is# ,isim#n ,#$#m :ntuk %s,i##n8 A%tin/#7

4#s# ti,#k :is# ,isim#n7 ,i4u#$ km:#$i k#,# &%#n" $#in7 #t#u ,ikm:#$ik#n

k#,# %us#!##n tm#t k&nsumn mm:$i 4#s#8

2"1"2 Pr*f$ Per&sa)aan

Pus#t k:u"#%#n ;P%im#< ,i,i%ik#n skit#% t#!un 11 &$! Rkk/ Ri,@#n S&$#nit

:s%t# k$u#%"#8 Pus#t k:u"#%#n ini t%$t#k ,i >$8Ci$i@un" N&8 120 P#,#$#%#n"8

Pus#t k:u"#%#n ini mn#@#%k#n :%:#"#i 9#si$it#s untuk mn4#"# ks!#t#n ,#n

k:u"#%#n #%# #n""&t#n/#8 B%:#"#i 9#si$it#s /#n" ,is,ik#n ,i us#t k:u"#%#n ini

#,#$#! #i% @#$k%7 :utt%9$/ "/m7 sin"$ !#n,$ "/m7 $" %ss7 =!in u7 =#:$ =%&ss7

:n=! %ss8 K#n""&t##n "/m ini t%s,i# untuk mm:% /#n" #k#n mn,#9t#%

:u$#n#n m#uu !#%i#n8 Mm:% :u$#n#n !#n/# :%$#ku untuk :u$#n itu s#4#8



2"2 La+*ran Kee&angan

2"2"1 Pengertan La+*ran Ke&angan

L#&%#n ku#n"#n #,#$#! =#t#t#n in9&%m#si ku#n"#n su#tu %us#!##n #,#

su#tu %i&, #kunt#nsi /#n" ,##t ,i"un#k#n untuk mn""#m:#%k#n kin%4#

%us#!##n t%s:ut8 L#&%#n ku#n"#n #,#$#! :#"i#n ,#%i %&ss $#&%#n

ku#n"#n8 L#&%#n ku#n"#n /#n" $n"k# :i#s#n/# m$iuti '

• N%#=#

• L#&%#n $#:# %u"i

• L#&%#n %u:#!#n kuit#s

• L#&%#n %u:#!#n &sisi ku#n"#n /#n" ,##t ,is#4ik#n :%u# $#&%#n #%us

k#s #t#u $#&%#n #%us ,#n#

• C#t#t#n ,#n $#&%#n $#in s%t# m#t%i n4$#s#n /#n" m%u#k#n :#"i#n int"%#$

,#%i $#&%#n ku#n"#n

Unsu% /#n" :%k#it#n s=#%# $#n"sun" ,n"#n n"uku%#n &sisi ku#n"#n

#,#$#! #st7 k@#4i:#n7,#n kuit#s8 S,#n"k#n unsu% /#n" :%k#it#n ,n"#n

n"uku%#n kin%4# ,#$#m $#&%#n $#:# %u"i #,#$#! n"!#si$#n ,#n ::#n8 L#&%#n

&sisi ku#n"#n :i#s#n/# mn=%mink#n :%:#"#i unsu% $#&%#n $#:# %u"i ,#n

%u:#!#n ,#$#m :%:#"#i unsu% n%#=#8

BAB III

LAPORAN KEUANGAN

http://id.wikipedia.org/wiki/Periode_akuntansi


http://id.wikipedia.org/w/index.php?title=Pelaporan_keuangan&action=edit&redlink=1



http://id.wikipedia.org/wiki/Neraca_(akuntansi)

http://id.wikipedia.org/wiki/Laporan_laba_rugi

http://id.wikipedia.org/w/index.php?title=Laporan_perubahan_ekuitas&action=edit&redlink=1

http://id.wikipedia.org/wiki/Laporan_arus_kas



http://id.wikipedia.org/w/index.php?title=Laporan_arus_dana&action=edit&redlink=1


http://id.wikipedia.org/wiki/Aset


http://id.wikipedia.org/wiki/Kewajiban

http://id.wikipedia.org/wiki/Ekuitas


http://id.wikipedia.org/wiki/Penghasilan

http://id.wikipedia.org/wiki/Beban



http://id.wikipedia.org/wiki/Neraca




http://id.wikipedia.org/wiki/Neraca_(akuntansi)


http://id.wikipedia.org/w/index.php?title=Laporan_perubahan_ekuitas&action=edit&redlink=1





http://id.wikipedia.org/wiki/Kewajiban

http://id.wikipedia.org/wiki/Ekuitas


http://id.wikipedia.org/wiki/Penghasilan

http://id.wikipedia.org/wiki/Beban






3"1 La+*ran Ke&angan Pr,a -tness .entre Per (ese,#er 2013

3"1"1 Tra$ Ba$an/e *f N*e,er


TRIAL BALANCEFOR THE MONTH ENDED NOVEMBER 30, 2013

ACC.NUMB

ERACCOUNT NAME DEBIT CREDIT

101 Cash Rp

7.200.000,00

102 Supplies Rp

10.000,00

121 Equipment Rp

100.000.000,00

122Accumulated Depreciation ofEquipment

Rp

28.000.000,00

202 Account a!a"leRp

7.200.000,00

211 #otes a!a"leRp

$.%1%.000,00

&01 Re''!, CapitalRp

%%.&().000,00

TOTAL Rp

107.210.000,00

Rp107.210.000,0

0



3"1"2 Genera$ J*&rna$


GENERAL JOURNALDECEMBER 2013

DATE

ACCOUNT NAMEREF

DEBIT CREDITDESCRIPTIO

N

1

SuppliesRp$0.000,00 urchase oil

forequipmentCash

Rp$0.000,00

1

#ote a!a"leRp&12.000,00 a!ment to

"an' onaccount Cash

Rp&12.000,00

1

Account a!a"leRp)00.000,00

a!mentequipment to

store onaccount Cash

Rp)00.000,00

2

Cash Rp120.000,00

Receipt frommonthl!mem"er

*+)&0.000- nearnedRe/enue

Rp

120.000,00

2

CashRp&$.000,00

Receipt fromsuplement on

cash*+$0007- ther ncome

Rp&$.000,00

2tilities Epense

Rp

)00.000,00 aidelectricit!and aterepense Cash

Rp)00.000,00

2

CashRp210.000,00 Receipt from

ne mem"er*Re3istration+$000% 4monthl!mem"er

+&0.000%-

5ees EarnedRp

&0.000,00

nearnedRe/enue Rp180.000,00



2

CashRp&00.000,00

Receipt fromdail!

customer*+$000%0- 5ees Earned

Rp&00.000,00

&

Cash Rp8$.000,00


*+2&0.0006 +12$000,

less $000-

nearnedRe/enue

Rp

8$.000,00

&

CashRp1)0.000,00

Receipt fromne mem"er*Re3istration+$000) 4

monthl!

mem"er+&0.000)-

5ees EarnedRp

20.000,00

nearnedRe/enue

Rp120.000,00

&

CashRp$.000,00

Receipt fromdail!

customer*+$0001- 5ees Earned

Rp$.000,00

&

CashRp$0.000,00


cash

*+$00010- ther ncome

Rp

$0.000,00

)

CashRp%0.000,00


*+2&0.000- nearnedRe/enue

Rp

%0.000,00

)

CashRp70.000,00

Receipt fromne mem"er*Re3istration+$0002 4

monthl!mem"er

+&0.0002-

5ees EarnedRp

10.000,00

nearnedRe/enue

Rp

%0.000,00

$

CashRp&0.000,00 Receipt from

dail!customer

*+$000%- 5ees Earned

Rp&0.000,00



$

CashRp$$.000,00



Rp$$.000,00

$

Cash Rp%0.000,00



Rp

%0.000,00

7

CashRp&$.000,00



Rp&$.000,00

7

Cash

Rp

%$.000,00

Receipt from

monthl!mem"er

*+&00002-And receipt

lac' inDecem"er &,201& *$000-

nearnedRe/enue

Rp

%0.000,00

5ees EarnedRp

$.000,00

(

CashRp1$.000,00

Receipt fromdail!

customer*+$000&- 5ees Earned

Rp

1$.000,00

(

CashRp120.000,00



Rp

120.000,00

(

CashRp$0.000,00



Rp$0.000,00

10

CashRp%0.000,00



Rp

%0.000,00

10

CashRp20.000,00

Receipt fromdail!

customer*+$000)- 5ees Earned

Rp20.000,00

10 Cash Rp&$.000,00 Receipt fromsuplement on



cash*+$0007-

ther ncomeRp

&$.000,00

11

CashRp&0.000,00



Rp&0.000,00

11

CashRp&$.000,00



Rp&$.000,00

11

CashRp&$.000,00

Receipt fromne mem"er*Re3istration

+$0001 4monthl!mem"er

+&0.0001-

5ees Earned

Rp

$.000,00

nearnedRe/enue

Rp

&0.000,00

11

CashRp10.000,00

Receipt fromdail!


Rp10.000,00

12

CashRp

70.000,00

Receipt from

ne mem"er*Re3istration+$0002 4

monthl!mem"er

+&0.0002-

5ees EarnedRp

10.000,00

nearnedRe/enue

Rp

%0.000,00

12

CashRp&0.000,00

Receipt fromdail!

customer*+$000%- 5ees Earned

Rp&0.000,00

12

CashRp&$.000,00 Receipt from

suplement oncash

*+$0007-

ther ncomeRp

&$.000,00

12 Cash Rp120.000,00

Receipt frommonthl!



mem"er*+)&0.000-

nearnedRe/enue

Rp

120.000,00

1)

CashRp120.000,00



Rp120.000,00

1)

CashRp&0.000,00


cash*+$000%- ther ncome

Rp&0.000,00

1$

ithdraRp200.000,00 ithdra "!

oners

Cash

Rp

200.000,00

1%

CashRp%$.000,00


cash*+$0001&- ther ncome

Rp%$.000,00

1%

CashRp120.000,00


*+)&0.000- nearned

Re/enue

Rp

120.000,00

1%

CashRp10$.000,00

Receipt fromne mem"er*Re3istration+$000& 4

monthl!mem"er

+&0.000&-

5ees EarnedRp

1$.000,00

nearnedRe/enue

Rp

(0.000,00

1%

CashRp10.000,00

Receipt fromdail!


Rp10.000,00

17

CashRp(0.000,00


*+&&0.000- nearnedRe/enue

Rp

(0.000,00

17

CashRp&0.000,00


cash*+$000%- ther ncome Rp&0.000,00



17

CashRp70.000,00


monthl!

mem"er+&0.0002-

5ees EarnedRp

10.000,00

nearnedRe/enue

Rp%0.000,00

17

CashRp20.000,00

Receipt fromdail!


Rp20.000,00

18

CashRp&0.000,00


cash

*+$000%- ther ncome

Rp

&0.000,00

1(

CashRp70.000,00


monthl!mem"er

+&0.0002-

5ees EarnedRp

10.000,00

nearnedRe/enue

Rp

%0.000,00

1(

CashRp

%0.000,00

Receipt from

monthl!mem"er


Rp

%0.000,00

1(

CashRp1$.000,00


cash*+$000&- ther ncome

Rp1$.000,00

1(

CashRp

20.000,00 Receipt fromdail!customer

*+$000)-

5ees EarnedRp

20.000,00

21Cash

Rp10$.000,00

Receipt fromne mem"er*Re3istration+$000& 4

monthl!

5ees Earned Rp1$.000,00



mem"er+&0.000&-

nearnedRe/enue

Rp

(0.000,00

21

CashRp120.000,00



Rp120.000,00

21

CashRp&0.000,00

Receipt fromdail!


Rp&0.000,00

21

CashRp%0.000,00


cash


Rp

%0.000,00

2&

CashRp&0.000,00



Rp&0.000,00

2&

CashRp20.000,00

Receipt fromdail!


Rp

20.000,00

2)

CashRp&0.000,00

Receipt fromdail!


Rp&0.000,00

2)

CashRp&0.000,00



Rp&0.000,00

2)

CashRp%0.000,00



Rp

%0.000,00

2)

CashRp1)0.000,00

Receipt fromne mem"er*Re3istration+$000) 4

monthl!

mem"er+&0.000)-

5ees EarnedRp

20.000,00

nearnedRe/enue

Rp120.000,00



2$

CashRp%0.000,00



Rp

%0.000,00

2$

Cash Rp&$.000,00


monthl!mem"er

+&0.0001-

5ees EarnedRp

$.000,00

nearnedRe/enue

Rp

&0.000,00

2$

CashRp$0.000,00


cash


Rp

$0.000,00

2%

CashRp%0.000,00



Rp%0.000,00

2%

CashRp&0.000,00


*+1&0.000- nearned

Re/enue

Rp

&0.000,00

27

CashRp(0.000,00


*+&&0.000- nearnedRe/enue

Rp

(0.000,00

27

CashRp%0.000,00 Receipt from

suplement oncash


Rp%0.000,00

28

CashRp&0.000,00


cash*+$000% ther ncome

Rp&0.000,00

28 Cash Rp10.000,00

Receipt fromdail!



customer*+$0002-

5ees EarnedRp

10.000,00

&0

a3es EpenseRp1.000.000,00

aid salaries

Cash Rp1.000.000,00

&1

isc EpenseRp&$0.000,00 9S!u'uran9

rima 5itnessCentre Cash

Rp&$0.000,00

TOTAL

Rp

6.602.000,00Rp

6.602.000,00

3"1"3 Genera$ Le(ger


GENERAL LEDGER

PERIOD DECEMBER 2013



CASH

101

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

1 :alance

Rp

7.200.000

1 SuppliesRp$0.000

Rp7.1$0.000

1#otea!a"le

Rp&12.000

Rp%.8&8.000

1Accounta!a"le

Rp)00.000

Rp%.)&8.000

2nearnedRe/enue

Rp

120.000Rp%.$$8.000

2therncome

Rp

&$.000Rp%.$(&.000

2 tilitiesEpense Rp)00.000 Rp%.1(&.000

2 5ees EarnedRp

&0.000Rp%.22&.000

2nearnedRe/enue

Rp

180.000Rp%.)0&.000

2 5ees EarnedRp

&00.000Rp%.70&.000

&nearnedRe/enue

Rp

8$.000Rp%.788.000

& 5ees EarnedRp

20.000Rp%.808.000

&nearnedRe/enue

Rp

120.000Rp%.(28.000

& 5ees EarnedRp

$.000Rp%.(&&.000

&therncome

Rp

$0.000Rp%.(8&.000

)nearnedRe/enue

Rp

%0.000Rp7.0)&.000

) 5ees EarnedRp

10.000Rp7.0$&.000

)nearned

Re/enue

Rp

%0.000

Rp

7.11&.000

$ 5ees EarnedRp

&0.000Rp7.1)&.000

$therncome

Rp

$$.000Rp7.1(8.000

$nearnedRe/enue

Rp

%0.000Rp7.2$8.000

7therncome

Rp

&$.000Rp7.2(&.000

7nearnedRe/enue

Rp

%0.000Rp7.&$&.000

7 5ees Earned Rp$.000 Rp7.&$8.000( 5ees Earned Rp Rp



1$.000 7.&7&.000

(nearnedRe/enue

Rp

120.000Rp7.)(&.000

(therncome

Rp

$0.000Rp7.$)&.000

10

nearned

Re/enue

Rp

%0.000

Rp

7.%0&.000

10 5ees EarnedRp

20.000Rp7.%2&.000

10therncome

Rp

&$.000Rp7.%$8.000

11nearnedRe/enue

Rp

&0.000Rp7.%88.000

11therncome

Rp

&$.000Rp7.72&.000

11 5ees EarnedRp

$.000Rp7.728.000

11 nearnedRe/enue

Rp&0.000

Rp7.7$8.000

11 5ees EarnedRp

10.000Rp7.7%8.000

12 5ees EarnedRp

10.000Rp7.778.000

12nearnedRe/enue

Rp

%0.000Rp7.8&8.000

12 5ees EarnedRp

&0.000Rp7.8%8.000

12therncome

Rp

&$.000Rp7.(0&.000

12nearnedRe/enue

Rp

120.000Rp8.02&.000

1)nearnedRe/enue

Rp

120.000Rp8.1)&.000

1)therncome

Rp

&0.000Rp8.17&.000

1$ ithdraRp200.000

Rp7.(7&.000

1%therncome

Rp

%$.000Rp8.0&8.000

1%

nearned

Re/enue

Rp

120.000

Rp

8.1$8.000

1% 5ees EarnedRp

1$.000Rp8.17&.000

1%nearnedRe/enue

Rp

(0.000Rp8.2%&.000

1% 5ees EarnedRp

10.000Rp8.27&.000

17nearnedRe/enue

Rp

(0.000Rp8.&%&.000

17therncome

Rp

&0.000Rp8.&(&.000

17 5ees Earned Rp10.000 Rp8.)0&.00017 nearned Rp Rp



Re/enue %0.000 8.)%&.000

17 5ees EarnedRp

20.000Rp8.)8&.000

18therncome

Rp

&0.000Rp8.$1&.000

1( 5ees Earned

Rp

10.000

Rp

8.$2&.000

1(nearnedRe/enue

Rp

%0.000Rp8.$8&.000

1(nearnedRe/enue

Rp

%0.000Rp8.%)&.000

1(therncome

Rp

1$.000Rp8.%$8.000

1( 5ees EarnedRp

20.000Rp8.%78.000

21 5ees EarnedRp

1$.000Rp8.%(&.000

21 nearnedRe/enue

Rp(0.000

Rp8.78&.000

21nearnedRe/enue

Rp

120.000Rp8.(0&.000

21 5ees EarnedRp

&0.000Rp8.(&&.000

21therncome

Rp

%0.000Rp8.((&.000

2&therncome

Rp

&0.000Rp(.02&.000

2& 5ees EarnedRp

20.000Rp(.0)&.000

2) 5ees EarnedRp

&0.000Rp(.07&.000

2)therncome

Rp

&0.000Rp(.10&.000

2)nearnedRe/enue

Rp

%0.000Rp(.1%&.000

2) 5ees EarnedRp

20.000Rp(.18&.000

2)nearnedRe/enue

Rp

120.000Rp(.&0&.000

2$

nearned

Re/enue

Rp

%0.000

Rp

(.&%&.000

2$ 5ees EarnedRp

$.000Rp(.&%8.000

2$nearnedRe/enue

Rp

&0.000Rp(.&(8.000

2$therncome

Rp

$0.000Rp(.))8.000

2%therncome

Rp

%0.000Rp(.$08.000

2%nearnedRe/enue

Rp

&0.000Rp(.$&8.000

27 nearnedRe/enue Rp(0.000 Rp(.%28.00027 ther Rp Rp



ncome %0.000 (.%88.000

28therncome

Rp

&0.000Rp(.718.000

28 5ees EarnedRp

10.000Rp(.728.000

&0

a3es

Epenses

Rp

1.000.000

Rp

8.728.000

&1iscellaneous Ep.

Rp&$0.000

Rp8.&78.000

SUPPLIES

102

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

1 :alance Rp10.000

1 CashRp

$0.000Rp%0.000

&1SuppliesEpense

A;<1Rp)$.000

Rp1$.000

EQUIPMENT

121

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

1 :alanceRp100.000.000

ACCUMULATEDDEPRECIATIONOF EQUIPMENT

122

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

1 :alanceRp

28.000.000

&1Dep. Ep. f Equipment

A;<1Rp2.800.000

Rp&0.800.000

ACCOUNTPAABLE 201

DA DESCRIPTI POST DEBIT CREDIT BALANCE



TE ON.

REF. DEBIT CREDIT

1 :alanceRp

7.200.000

1 CashRp

)00.000Rp

%.800.000

UNEARNEDREVENUE

202

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

2 CashRp120.000

Rp120.000

2 Cash

Rp

180.000

Rp

&00.000

& CashRp8$.000

Rp&8$.000

& CashRp120.000

Rp$0$.000

) CashRp%0.000

Rp$%$.000

) CashRp%0.000

Rp%2$.000

$ CashRp%0.000

Rp%8$.000

7 Cash Rp%0.000 Rp7)$.000

( CashRp120.000

Rp8%$.000

10 CashRp%0.000

Rp(2$.000

11 CashRp&0.000

Rp($$.000

11 CashRp&0.000

Rp(8$.000

12 CashRp%0.000

Rp1.0)$.000

12 CashRp120.000

Rp1.1%$.000

1) CashRp120.000

Rp1.28$.000

1% CashRp120.000

Rp1.)0$.000

1% CashRp(0.000

Rp1.)($.000

17 CashRp(0.000

Rp1.$8$.000

17 CashRp

%0.000

Rp

1.%)$.000

1( CashRp%0.000

Rp1.70$.000



1( CashRp%0.000

Rp1.7%$.000

21 CashRp(0.000

Rp1.8$$.000

21 CashRp120.000

Rp1.(7$.000

2) Cash Rp%0.000

Rp2.0&$.000

2) CashRp120.000

Rp2.1$$.000

2$ CashRp%0.000

Rp2.21$.000

2$ CashRp&0.000

Rp2.2)$.000

2% CashRp&0.000

Rp2.27$.000

27 CashRp

(0.000

Rp

2.&%$.000&1 5ees Earned A;<1

Rp2.&%$.000

Rp<

NOTES PAABLE

221

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

1 :alance Rp$.%1%.000

1 CashRp

&12.000Rp

$.&0).000

RE!!, CAPITAL

301

DATE

DESCRIPTION

POST.

REF.

DEBIT CREDITBALANCE

DEBIT CREDIT

1 :alanceRp

%%.&().000

&1Closin3Entries

Rp1.0($.000

Rp%7.)8(.000

&1Closin3Entries

Rp

200.000Rp

%7.28(.000

RE!!,

"ITHDRA"

302DA DESCRIPTI POST DEBIT CREDIT BALANCE



TE ON.

REF. DEBIT CREDIT

1$ CashRp

200.000Rp200.000

&1Closin3Entries

1Rp2.000.000

<

INCOMESUMMAR

303

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

&1Closin3Entries

1Rp&.8(0.000

Rp&.8(0.000

&1

Closin3

Entries 1

Rp

2.7($.000

Rp

1.0($.000

&1Closin3Entries

1 Rp1.0($.000

<

FEES EARNED

#01

DATE

DESCRIPTION

POST

.REF.

DEBIT CREDIT

BALANCE

DEBIT CREDIT

2 CashRp

&0.000Rp

&0.000

2Cash

Rp&00.000

Rp&&0.000

&Cash

Rp20.000

Rp&$0.000

&Cash

Rp$.000

Rp&$$.000

)

Cash

Rp

10.000

Rp

&%$.000$

CashRp

&0.000Rp

&($.000

7Cash

Rp$.000

Rp)00.000

(Cash

Rp1$.000

Rp)1$.000

10Cash

Rp20.000

Rp)&$.000

11Cash

Rp$.000

Rp))0.000

11 Cash

Rp

10.000

Rp

)$0.00012 Cash Rp Rp



10.000 )%0.000

12Cash

Rp&0.000

Rp)(0.000

1%Cash

Rp1$.000

Rp$0$.000

1% Cash

Rp

10.000

Rp

$1$.000

17Cash

Rp10.000

Rp$2$.000

17Cash

Rp20.000

Rp$)$.000

1(Cash

Rp10.000

Rp$$$.000

1(Cash

Rp20.000

Rp$7$.000

21Cash

Rp1$.000

Rp$(0.000

21Cash

Rp&0.000

Rp%20.000

2&Cash

Rp20.000

Rp%)0.000

2)Cash

Rp&0.000

Rp%70.000

2)Cash

Rp20.000

Rp%(0.000

2$Cash

Rp$.000

Rp%($.000

28Cash

Rp10.000

Rp70$.000

&1nearnedRe/enue A;<1

Rp

2.&%$.000Rp

&.070.000

&1Closin3Entries 1

Rp&.070.000

Rp<

OTHER INCOME

#02

DA

TE

DESCRIPTI

ON

POST

.REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

2 CashRp

&$.000Rp

&$.000

& CashRp

$0.000Rp

8$.000

$ CashRp

$$.000Rp

1)0.000

7 CashRp

&$.000Rp

17$.000

( CashRp

$0.000Rp

22$.000

10 Cash Rp&$.000

Rp2%0.000



11 CashRp

&$.000Rp

2($.000

12 CashRp

&$.000Rp

&&0.000

1) CashRp

&0.000Rp

&%0.000

1% Cash Rp%$.000

Rp)2$.000

17 CashRp

&0.000Rp

)$$.000

18 CashRp

&0.000Rp

)8$.000

1( CashRp

1$.000Rp

$00.000

21 CashRp

%0.000Rp

$%0.000

2& CashRp

&0.000

Rp

$(0.0002) Cash

Rp&0.000

Rp%20.000

2$ CashRp

$0.000Rp

%70.000

2% CashRp

%0.000Rp

7&0.000

27 CashRp

%0.000Rp

7(0.000

28 CashRp

&0.000Rp

820.000

&1Closin3Entries 1

Rp820.000

Rp<

"AGESE$PENSES

%01

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

&0 CashRp

1.000.000Rp1.000.000

&1Closin3Entries

1Rp1.000.000

<

SUPPLIESE$PENSE

%02

DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

&1 Supplies A;<1 Rp)$.000

Rp)$.000

&1 Closin3 1 Rp <



Entries )$.000

UTILIT

E$PENSES

%03DATE

DESCRIPTION

POST.

REF. DEBIT CREDIT

BALANCE

DEBIT CREDIT

2 CashRp

)00.000Rp)00.000

&1Closin3Entries

1Rp)00.000

<

DEPRECIATIONE$PENSE OFEQUIPMENT

$0)

DATE

DESCRIPTION

POST.

REF.

DEBIT CREDITBALANCE

DEBIT CREDIT

&1Accum. Dep.Equipment

Rp

1.000.000Rp1.000.000

&1Closin3Entries

1Rp1.000.000

<

MISCELLANEOUSE$PENSE

$0$

DATE

DESCRIPTION

POST

.REF.

DEBIT CREDITBALANCE

DEBIT CREDIT

2 CashRp

&$0.000Rp&$0.000

&1Closin3Entries

1Rp&$0.000

<



3818- T%i#$ B#$#n= &9 D=m:% 2013


TRIAL BALANCE

FOR THE MONTH ENDED DECEMBER 31, 2013

ACC.NUMBE

RACCOUNT NAME DEBIT CREDIT

101 Cash Rp 8.&78.000

102 Supplies Rp %0.000,00

121 Equipment Rp 100.000.000,00

122

AccumulatedDepreciation ofEquipment

Rp

28.000.000,00

202 Account a!a"le

Rp%.800.000,00

20& nearned Re/enue

Rp2.&%$.000,00

211 #otes a!a"le

Rp$.&0).000,00

&01 Re''!, Capital

Rp

%%.&().000,00&02 Re''!, ithdra Rp 200.000,00



)01 5ees Earned

Rp70$.000,00

)02 ther ncome

Rp820.000,00

$01 a3es Epenses Rp 1.000.000,00

$0& tilit! Epenses Rp )00.000,00

$0$iscellaneousEpenses

Rp &$0.000,00

TOTAL Rp

110.3&&.000,00Rp

110.3&&.000,00

3818) A,4ustmnt Ent%is

1. Supplies used durin3 Decem"er Rp. )$.000

2. Depreciation of equipment is Rp. 1.000.000&. =he "alance in unearned re/enue represented the Decem"er 1receipt in ad/ance for

ser/iceto "e pro/ided. All of the ser/ice as pro/ided "eteenDecem"er 1 and

Decem"er &1.


ADJUSMENT ENTRIES

DECEMBER 31, 2013

DAT ACOOUNT NAME REF DEBIT CREDIT



E

Dec,&1

Supplies Epense $02 Rp)$.000,00

Supplies 102Rp)$.000,00

Dec,&1

Depreciation Epense of

Equipment $0)

Rp

1.000.000,00Accumulated Dept of

Equipment11)

Rp1.000.000,00

Dec,&1

nearned Re/enue 202 Rp2.&%$.000,00

5ees Earned )01Rp2.&%$.000,00

TOTALRp3.#10.000,00

Rp3.#10.000,00

3818 &%ks!t



3818* A,4ust, T%i#$ B#$#n=


ADJUSTED TRIAL BALANCE

FOR THE MONTH ENDED DECEMBER 31, 2013

ACC.NO

ACCOUNT NAME DEBIT CREDIT

101 Cash 8.&78.000

102 Supplies



1$.000

121 Equipment 100.000.000

122Accum. Dep.Equipment

2(.000.000

201 Account a!a"le %.800.000

221 #otes a!a"le$.&0).000

&01 Re''!, Capital%%.&().000

&02 Re''!, ithdra 200.000

)01 5ees Earned&.070.000

)02 ther ncome820.000

$01 a3es Epense 1.000.000

$02 Supplies Epense )$.000

$0& tilities Epense )00.000

$0)Dep. Ep. ofEquipment

1.000.000

$0$iscellaneousEpenses

&$0.000

TOTAL 111.3&&.000 111.3&&.000



3818 C$&sin" Ent%is


CLOSING ENTRIES

DECEMBER 31, 2013

DATE

DESCRIPTIONREF

DEBIT CREDIT

Dec,&1

5ees Earned)01

Rp&.070.000,00

ther ncome)02

Rp820.000,00

ncome Summar!&0&

Rp&.8(0.000,00

&1ncome Summar!

&0&

Rp2.7($.000,00

a3es Epense$0

1

Rp

1.000.000,00

Supplies Epense$02

Rp)$.000,00

tilities Epense$0&

Rp)00.000,00

Dep. Ep. ofEquipment

$0)

Rp1.000.000,00

iscellaneousEpenses

$0$

Rp&$0.000,00

&1ncome Summar!

&0&

Rp1.0($.000,00

Re''!, Capital &01 Rp1.0($.000,00&1

Re''!, Capital&01

Rp200.000,00

Re''!, ithdra&02

Rp200.000,00

TOTAL Rp7.'&0.000,00

Rp7.'&0.000,00



3818 In=&m St#tmnt


INCOME STATEMENT

F() T*+ M(-* E+ D+/++) 31, 2013

Re/enues

5ees Earned Rp &.070.000,00

ther ncome Rp 820.000,00

Rp &.8(0.000,00

Epenses

a3esEpense

1.000.000

SuppliesEpense

)$.000

tilitiesEpense

)00.000

Dep. Ep. ofEquipment

1.000.000

iscellaneousEpenses

&$0.000

Rp 2.7($.000,00

N+- I/(+ Rp 1.0'%.000,00

381810 St#tmnt &9 C!#n" in Euit/


STATEMENT OF CHANGE IN EQUIT

F() T*+ M(-* E+ D+/++) 31, 2013

Re''!, Capital

:e3innin3 Rp %%.&().000,00#et Rp 1.0($.000,00



ncome

ithdraal Rp *200.000,00-

Rp 8($.000,00R+ C4p5-4E5 Rp 67.2&'.000,00

381811 B#$#n= S!tPRIMA FITNESS CENTRE

BALANCE SHEET

F() T*+ M(-* E+ D+/++) 31, 2013

ASSETS

Current Assets

Cash Rp 8.&78.000,00

Supplies Rp 1$.000,00 =otal CurrentAsset Rp 8.&(&.000,00

5ied Assets

Equipment Rp 100.000.000,00Accum. Dep.Equipment Rp *2(.000.000,00-

=otal 5iedAssets Rp 71.000.000,00

T(-4 A88+-8

Rp

7'.3'3.000,00

LIABILITIES AND O"NER9SEQUIT

>A:>=ES

Current >ia"ilities

Account a!a"le Rp %.800.000,00

>on3 =erm>ia"ilities



#otes a!aa"le Rp $.&0).000,00

=otal >ia"ilities Rp 12.10).000,00

ner?s Equit!

Re''!, Capital Rp %7.28(.000,00

T(-4 L5455-5+8 4O:+)98 E;<5-

Rp7'.3'3.000,00

381813 T%i#$ B#$#n= A9t% C$&sin"

TRIAL BALANCE AFTER CLOSING

DECEMBER 31, 2013

ACCOUNTNUMBER ACCOUNT NAME DEBIT CREDIT

101 Cash Rp8.&78.000,00

102 Supplies Rp1$.000,00

121 Equipment Rp100.000.000,00

122 Accum. Dep. EquipmentRp

2(.000.000,00

201 Account a!a"leRp

%.800.000,00221 #otes a!a"le

Rp$.&0).000,00

&01 Re''!, CapitalRp

%7.28(.000,00

TOTAL Rp10&.3'3.000,00

Rp10&.3'3.000,00

3"1 Des%r+s La+*ran Ke&angan Pr,a -tness .entre Per (ese,#er 2013



Kuntun"#n B%si! /#n" ,i,##t &$! %us#!##n P%im# Fitnss Cnt% #,#$#! s:s#%

R8 180)8000

BAB I

PENUTUP

-81 Ksimu$#n

-82 S#%#n

makalah akuntansi gym2

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