21

No Rekening Nama Rekening1101 Kas1102 Piutang Usaha 1103 Perlengkapan1104 Asuransi dibayar dimuka1105 Sewa dibayar dimuka1201 Peralatan1202 Akumulasi Penyusutan Peralatan2101 Hutang Usaha2102 Hutang Gaji2103 Pendapatan jasa diterima dimuka3100 Modal, Tn. Sinchan3200 Prive, Tn. Sinchan4101 Pendapatan Jasa5101 Beban Gaji5102 Beban Pemakaian Perlengkapan5103 Beban Penyusutan Peralatan5104 Beban Listrik5105 Beban Air (PDAM)5106 Beban Asuransi5107 Beban Sewa5108 Beban Konsumsi

PERUSAHAAN JASA PANGKAS RAMBUTJURNAL

DATE KODE ACCOUNT REF DEBIT CREDIT5-Oct 1101 Kas 5,500,000

1201 Peralatan 8,750,000 1103 Perlengkapan 1,000,000 3100 Modal, Tn. Sinchan 15,250,000

5-Oct 1105 Sewa dibayar dimuka 5,000,000 1101 Kas 5,000,000

6-Oct 1102 Piutang Usaha 2,500,000 4101 Pendapatan Jasa 2,500,000

7-Oct 1101 Kas 10,000,000 4101 Pendapatan Jasa 10,000,000

8-Oct 1103 Perlengkapan 120,000 1101 Kas 120,000 1101 Kas 900,000 4101 Pendapatan Jasa 900,000

9-Oct 1104 Asuransi dibayar dimuka 3,000,000 1101 Kas 3,000,000

10-Oct 1102 Piutang Usaha 15,000 4101 Pendapatan Jasa 15,000

11-Oct 5108 Beban Konsumsi 125,000 1101 Kas 125,000

12-Oct 1101 Kas 3,600,000 2103 Pendapatan jasa diterima dimuka 3,600,000

13-Oct 3200 Prive, Tn. Sinchan 125,000 1101 Kas 125,000

14-Oct 1101 Kas 300,000 4101 Pendapatan Jasa 300,000

15-Oct 5101 Beban Gaji 1,000,000 1101 Kas 1,000,000

16-Oct 1201 Peralatan 450,000 2101 Hutang Usaha 450,000

17-Oct 1101 Kas 15,000 1102 Piutang Usaha 15,000

24-Oct 5104 Beban Listrik 185,000 1101 Kas 185,000

25-Oct 5105 Beban Air (PDAM) 100,000 1101 Kas 100,000

28-Oct 1101 Kas 500,000 4101 Pendapatan Jasa 500,000

30-Oct 5101 Beban Gaji 1,000,000 1101 Kas 1,000,000

30-Oct 5107 Beban Sewa 400,000 1105 Sewa dibayar dimuka 400,000

30-Oct 5102 Beban Pemakaian Perlengkapan 350,000 1103 Perlengkapan 350,000

30-Oct 5106 Beban Asuransi 250,000 1104 Asuransi dibayar dimuka 250,000

30-Oct 5103 Beban Penyusutan Peralatan 100,000 1202 Akumulasi Penyusutan Peralatan 100,000

30-Oct 5101 Beban Gaji 450,000 2102 Hutang Gaji 450,000

45,735,000 45,735,000

KETERANGANJU 1 1101JU 2 1102JU 3 1103JU 4 - 1104JU 5 1105JU 6 1201JU 7 1202JU 8 2101JU 9 2102JU 10 2103JU 11 3100JU 12 3200JU 13 4101JU 14 5101JU 15 5102JU 16 5103JU 17 5104JU 18 5105JU 19 5106JU 20 5107JU 21 5108JU 22JU 23JU 24JU 25JU 26JU 27JU 28JU 29JU 30JU 31JU 32JU 33JU 34JU 35JU 36JU 37JU 38JU 39JU 40

41

JP 42JP 43JP 44JP 45JP 46JP 47JP 48JP 49JP 50JP 51

CODE ACCOUNT NAMEUNADJUSTED TB

DEBIT CREDIT1101 Kas 20,815,000 10,655,000 1102 Piutang Usaha 2,515,000 15,000 1103 Perlengkapan 1,120,000 - 1104 Asuransi dibayar dimuka 3,000,000 - 1105 Sewa dibayar dimuka 5,000,000 - 1201 Peralatan 9,200,000 - 1202 Akumulasi Penyusutan Peralatan - - 2101 Hutang Usaha - 450,000 2102 Hutang Gaji - - 2103 Pendapatan jasa diterima dimuka - 3,600,000 3100 Modal, Tn. Sinchan - 15,250,000 3200 Prive, Tn. Sinchan 125,000 - 4101 Pendapatan Jasa - 14,215,000 5101 Beban Gaji 2,000,000 - 5102 Beban Pemakaian Perlengkapan - - 5103 Beban Penyusutan Peralatan - - 5104 Beban Listrik 185,000 - 5105 Beban Air (PDAM) 100,000 - 5106 Beban Asuransi - - 5107 Beban Sewa - - 5108 Beban Konsumsi 125,000 -

44,185,000 44,185,000

ADJUSTED ADJUSTED TB IS BSDEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT

0 - 10,160,000 10,160,000 0 - 2,500,000 2,500,000 0 350,000 770,000 770,000 0 250,000 2,750,000 2,750,000 0 400,000 4,600,000 4,600,000 0 - 9,200,000 9,200,000 0 100,000 100,000 - 0 - 450,000 - 0 450,000 450,000 - 0 - 3,600,000 - 0 - 15,250,000 - 0 - 125,000 125,000 0 - 14,215,000 - 14,215,000

450,000 - 2,450,000 2,450,000 - 350,000 - 350,000 350,000 - 100,000 - 100,000 100,000 - - - 185,000 185,000 - - - 100,000 100,000 - 250,000 - 250,000 250,000 - 400,000 - 400,000 400,000 -

0 - 125,000 125,000 - 1,550,000 1,550,000 34,065,000 34,065,000 3,960,000 14,215,000 30,105,000

LABA/RUGI 10,255,000 - - 14,215,000 14,215,000 30,105,000

BSCREDIT

0 - - - - - 100,000 450,000 450,000 3,600,000 15,250,000 - 19,850,000 10,255,000 30,105,000

KODE NAMAA ABAHB BADUC CICAKD DEDEKE ENGKAUF FAMILYG GAHARUH HIPNOTISI IDAMANJ JAMINANK KELUARGA

KODE A BNAMA ABAH BADU

VLOOKUPFORM NAMA NAMAC CICAK AC CICAK BC CICAK AC CICAK BC CICAK AC CICAK BC CICAK AC CICAK BC CICAKC CICAKC CICAKC CICAK

C D E F GCICAK DEDEK ENGKAU FAMILY GAHARU

A SALAHB BETUL

H I J KHIPNOTIS IDAMAN JAMINAN KELUARGA

JABATAN1 100 150 200 250 300 350JABATAN2 200 250 300 350 400 450JABATAN3 300 350 400 450 500 550JABATAN4 400 450 500 550 600 650JABATAN5 500 550 600 650 700 750JABATAN6 600 650 700 750 800 850JABATAN7 700 750 800 850 900 950JABATAN8 800 850 900 950 1000 1050JABATAN9 900 950 1000 1050 1100 1150JABATAN10 1000 1050 1100 1150 1200 1250

1 V23 R4

INPUT OUTPUT (GAJI)