Sheet1KasJakarta KonsultindoTanggalKeteranganreffDebitKreditSaldoJurnal UmumDebitKredit1-Oct-10Rp12,950,000TanggalKeteranganSaldo1-Oct-10Rp3,600,000Rp9,350,000DebitKreditDebitKredit2-Oct-10Rp2,400,000Rp6,950,0001-Oct-10KasRp12,950,0004-Oct-10Rp4,150,000Rp11,100,000Piutang UsahaRp2,800,0006-Oct-10Rp1,900,000Rp13,000,000Bahan Habis PakaiRp1,500,00010-Oct-10Rp325,000Rp12,675,000Peralatan KantorRp18,750,00012-Oct-10Rp1,250,000Rp11,425,000Modal Dana MutiaRp36,000,00014-Oct-10Rp750,000Rp10,675,0001-Oct-10Sewa Dibayar DimukaRp3,600,00017-Oct-10Rp6,250,000Rp16,925,000KasRp3,600,00018-Oct-10Rp600,000Rp16,325,0002-Oct-10Asuransi Dibayar DimukaRp2,400,00024-Oct-10Rp3,850,000Rp20,175,000KasRp2,400,00026-Oct-10Rp4,450,000Rp24,625,0004-Oct-10KasRp4,150,00027-Oct-10Rp750,000Rp23,875,000Pendapatan Diterima DimukaRp4,150,00029-Oct-10Rp250,000Rp23,625,0005-Oct-10Peralatan KantorRp2,500,00031-Oct-10Rp300,000Rp23,325,000Utang UsahaRp2,500,00031-Oct-10Rp2,975,000Rp26,300,0006-Oct-10KasRp1,900,00031-Oct-10Rp5,000,000Rp21,300,000Piutang UsahaRp1,900,00010-Oct-10Beban Lain-LainRp325,000PiutangKasRp325,000TanggalKeteranganreffDebitKreditSaldo12-Oct-10Utang UsahaRp1,250,000DebitKreditKasRp1,250,0001-Oct-10Rp2,800,00012-Oct-10Piutang UsahaRp3,750,00012-Oct-10Rp3,750,000Rp6,550,000Pendapatan HonorRp3,750,00020-Oct-10Rp2,100,000Rp8,650,00014-Oct-10Beban GajiRp750,00026-Oct-10Rp4,450,000Rp4,200,000KasRp750,00031-Oct-10Rp1,500,000Rp5,700,00017-Oct-10KasRp6,250,0006-Oct-10Rp1,900,000Rp3,800,000Pendapatan HonorRp6,250,000Bahan Habis Pakai18-Oct-10Bahan Habis PakaiRp600,000TanggalKeteranganreffDebitKreditSaldoKasRp600,000DebitKredit20-Oct-10Piutang UsahaRp2,100,0001-Oct-10Rp1,500,000Pendapatan HonorRp2,100,00018-Oct-10Rp600,000Rp2,100,00024-Oct-10KasRp3,850,000Pendapatan HonorRp3,850,000Peralatan Kantor26-Oct-10KasRp4,450,000TanggalKeteranganreffDebitKreditSaldoPiutang UsahaRp4,450,000DebitKredit27-Oct-10Beban GajiRp750,0001-Oct-10Rp18,750,000KasRp750,0005-Oct-10Rp2,500,000Rp21,250,00029-Oct-10Beban Lain-LainRp250,000KasRp250,000Modal31-Oct-10Beban Lain-LainRp300,000TanggalKeteranganreffDebitKreditSaldoKasRp300,000DebitKredit31-Oct-10KasRp2,975,0001-Oct-10Rp36,000,000Rp36,000,000Pendapatan HonorRp2,975,00031-Oct-10Piutang UsahaRp1,500,000Sewa Dibayar DimukaPendapatan HonorRp1,500,000TanggalKeteranganreffDebitKreditSaldo31-Oct-10Prive DanaRp5,000,000DebitKreditKasRp5,000,0001-Oct-10Rp3,600,000Rp3,600,000JumlahRp84,650,000Rp84,650,000Asuransi Dibayar DimukaTanggalKeteranganreffDebitKreditSaldoJakarta KonsultindoDebitKreditNeraca Saldo Yang Belum Disesuaikan2-Oct-10Rp2,400,000Rp2,400,00031-Oct-10Utang UsahaKeteranganSaldoTanggalKeteranganreffDebitKreditSaldoDebitKreditDebitKreditKasRp21,300,0005-Oct-10Rp2,500,000Rp2,500,000Piutang UsahaRp3,800,00012-Oct-10Rp1,250,000Rp1,250,000Bahan Habis PakaiRp2,100,000Asuransi Dibayar DimukaRp2,400,000Beban Lain-LainPeralatan KantorRp21,250,000TanggalKeteranganreffDebitKreditSaldoSewa Dibayar DimukaRp3,600,000DebitKreditUtang UsahaRp1,250,00010-Oct-10Rp325,000Rp325,000Modal Dana MutiaRp36,000,00029-Oct-10Rp250,000Rp575,000Prive Dana MutiaRp5,000,00031-Oct-10Rp300,000Rp875,000Pendapatan HonorRp20,425,000Pendapatan Diterima DimukaRp4,150,000Beban GajiBeban GajiRp1,500,000TanggalKeteranganreffDebitKreditSaldoBeban Lain-LainRp875,000DebitKreditJumlahRp61,825,000Rp61,825,00014-Oct-10Rp750,000Rp750,00027-Oct-10Rp750,000Rp1,500,000Jakarta KonsultindoJurnal PenyesuaianPendapatan Honor31-Oct-10TanggalKeteranganreffDebitKreditSaldoDebitKreditTanggalKeteranganSaldo12-Oct-10Rp3,750,000Rp3,750,000DebitKreditDebitKredit17-Oct-10Rp6,250,000Rp10,000,00020-Oct-10Rp2,100,000Rp12,100,00031-Oct-10Beban AsuransiRp200,00024-Oct-10Rp3,850,000Rp15,950,000Asuransi Dibayar DimukaRp200,00031-Oct-10Rp2,975,000Rp18,925,00031-Oct-10Beban Bahan Habis PakaiRp875,00031-Oct-10Rp1,500,000Rp20,425,000Bahan Habis PakaiRp875,00031-Oct-10Beban PenyusutanRp675,000Pendapatan Diterima DimukaAkumulasi PenyusutanRp675,000TanggalKeteranganreffDebitKreditSaldo31-Oct-10Beban GajiRp150,000DebitKreditUtang GajiRp150,0004-Oct-10Rp4,150,000Rp4,150,00031-Oct-10Beban SewaRp1,550,000Sewa Dibayar DimukaRp1,550,000Prive31-Oct-10Pendapatan Diterima DimukaRp1,150,000TanggalKeteranganreffDebitKreditSaldoPendapatan HonorRp1,150,000DebitKredit31-Oct-10Rp5,000,000Rp5,000,000Jakarta KonsutindoDaftar Saldo Yang Disesuaikan31-Oct-10KeteranganDebitKreditKasRp21,300,000Piutang UsahaRp3,800,000Bahan Habis PakaiRp1,225,000Asuransi Dibayar DimukaRp2,200,000Peralatan KantorRp21,250,000Akumulasi PenyusutanRp675,000Sewa Dibayar DimukaRp2,050,000Utang GajiRp150,000Utang UsahaRp1,250,000Modal Dana MutiaRp36,000,000Prive Dana MutiaRp5,000,000Pendapatan HonorRp21,575,000Pendapatan Diterima DimukaRp3,000,000Beban GajiRp1,650,000Beban Lain-LainRp875,000Beban AsuransiRp200,000Beban PenyusutanRp675,000Beban Bahan Habis PakaiRp875,000Beban SewaRp1,550,000Rp62,650,000Rp62,650,000Jakarta KonsultindoKertas Kerja31-Oct-10Nama AkunDaftar Saldo Yang Belum DisesuaikanAyat Jurnal PenyesuaianDaftar Saldo Yang DisesuaikanLaporan Rugi/LabaNeraca SaldoDebitKreditDebitKreditDebitKreditDebitKreditDebitKreditKasRp21,300,000Rp21,300,000Rp21,300,000Piutang UsahaRp3,800,000Rp3,800,000Rp3,800,000Bahan Habis PakaiRp2,100,000Rp875,000Rp1,225,000Rp1,225,000Asuransi Dibayar DimukaRp2,400,000Rp200,000Rp2,200,000Rp2,200,000Peralatan KantorRp21,250,000Rp21,250,000Rp21,250,000Akumulasi PenyusutanRp675,000Rp675,000Rp675,000Sewa Dibayar DimukaRp3,600,000Rp1,550,000Rp2,050,000Rp2,050,000Utang GajiRp150,000Rp150,000Rp150,000Utang UsahaRp1,250,000Rp1,250,000Rp1,250,000Modal Dana MutiaRp36,000,000Rp36,000,000Rp36,000,000Prive Dana MutiaRp5,000,000Rp5,000,000Rp5,000,000Pendapatan HonorRp20,425,000Rp1,150,000Rp21,575,000Rp21,575,000Pendapatan Diterima DimukaRp4,150,000Rp1,150,000Rp3,000,000Rp3,000,000Beban GajiRp1,500,000Rp150,000Rp1,650,000Rp1,650,000Beban Lain-LainRp875,000Rp875,000Rp875,000JumlahRp61,825,000Rp61,825,000Beban AsuransiRp200,000Rp200,000Rp200,000Beban PenyusutanRp675,000Rp675,000Rp675,000Beban Bahan Habis PakaiRp875,000Rp875,000Rp875,000Beban SewaRp1,550,000Rp1,550,000Rp1,550,000JumlahRp4,600,000Rp4,600,000Rp62,650,000Rp62,650,000Rp5,825,000Rp24,575,000Rp56,825,000Rp38,075,000Laba BersihRp18,750,000Rp18,750,000Rp24,575,000Rp24,575,000Rp56,825,000Rp56,825,000Jakarta KonsultindoLaporan Rugi/Laba31-Oct-10Pendapatan HonorRp21,575,000Pendapatan Dibayar DimukaRp3,000,000Beban-BebanBeban GajiRp1,650,000Beban AsuransiRp200,000Beban PenyusutanRp675,000Beban Bahan Habis PakaiRp875,000Beban SewaRp1,550,000Beban Lain-LainRp875,000Total BebanRp5,825,000Laba BersihRp18,750,000Jakarta KonsultindoLaporan Perubahan Ekuitas Pemilik31-Oct-10Modal Dana MutiaRp36,000,000Laba Tahun BerjalanRp18,750,000Rp54,750,000Prive Dana MutiaRp5,000,000Perubahan Modal Dana MutiaRp49,750,000Jakarta KonsultindoNeracaPer 31 Oktober 2010AktivaKasRp21,300,000Piutang UsahaRp3,800,000Bahan Habis PakaiRp1,225,000Asuransi Dibayar DimukaRp2,200,000Peralatan KantorRp21,250,000Akumulasi PenyusutanRp675,000Sewa Dibayar DimukaRp2,050,000Total AktivaRp51,150,000PasivaUtang UsahaRp150,000Utang GajiRp1,250,000Total UtangRp1,400,000Ekuitas PemilikModal Dana MutiaRp49,750,000Total PasivaRp51,150,000Jakarta KonsultindoAyat Jurnal PenutupTanggalKeteranganSaldoDebitKreditDebitKredit31-Oct-10Pendapatan HonorRp21,575,000Ikhtisar Rugi/LabaRp21,575,00031-Oct-10Pendapatan Diterima DimukaRp3,000,000Ikhtisar Rugi/LabaRp3,000,00031-Oct-10Ikhtisar Rugi/LabaRp5,825,000Beban GajiRp1,650,000Beban AsuransiRp200,000Beban PenyusutanRp675,000Beban Bahan Habis PakaiRp875,000Beban SewaRp1,550,000Beban Lain-LainRp875,00031-Oct-10Ikhtisar Rugi/LabaRp49,750,000Modal Dana MutiaRp49,750,00031-Oct-10Ikhtisar Rugi/LabaRp5,000,000Prive Dana MutiaRp5,000,000Jakarta KonsultionDaftar Saldo Setelah PenutupanKeteranganDebitKreditKasRp21,300,000Piutang UsahaRp3,800,000Bahan Habis PakaiRp1,225,000Asuransi Dibayar DimukaRp2,200,000Peralatan KantorRp21,250,000Akumulasi PenyusutanRp675,000Sewa Dibayar DimukaRp2,050,000Utang GajiRp150,000Utang UsahaRp1,250,000Modal Dana MutiaRp49,750,000JumlahRp51,825,000Rp51,825,000

Sheet2

Sheet3