Soal dan Jawaban Jurnal Umum dan Jurnal Offset

Buatlah Jurnal Umum dan Jurnal Offset dari soal dibawah ini :

Soal :1.      PT Sukamaju membuka rekening giro Rp 10.000.000 secara tunai Rp 5.000.000 dan sisanya berasal

dari kiriman uang dari kantor cabangJurnal Umum :

Kas                                                      Rp 5.000.000RAK                                                   Rp 5.000.000                        Giro                                                                 Rp 10.000.000

Jurnal Offset :03OD CIS                                           Rp 5.000.000                        Giro                                                                 Rp 5.000.00007Kas                                                  Rp 5.000.000                        OD Giro                                                          Rp 5.000.00003OD Transfer                                    Rp 5.000.000                        Giro                                                                 Rp 5.000.00009RAK                                               Rp 5.000.000                        OD Giro                                                          Rp 5.000.000

2.      Tn. Anton mengembalikan pinjaman kepada Bank Gunadarma atas pinjaman kendaraan sebesar Rp 30.000.000. Dibayarkan secara tunai Rp 10.000.000 dan sisanya dibayar dengan menggunakan cek bank lain.

Jurnal Umum :Kas                                                      Rp 10.000.000Setoran kliring                                     Rp 20.000.000                        Pinjaman                                                         Rp 30.000.000

Jurnal Offset :06OD CIS                                           Rp 10.000.000                        Pinjaman                                                         Rp 10.000.00007Kas                                                  Rp 10.000.000                        OD Pinjaman                                                  Rp 10.000.00006OD Sundries                                   Rp 20.000.000                        Pinjaman                                                         Rp 20.000.00008Setoran Kliring                                Rp 20.000.000                        OD Pinjaman                                                  Rp 20.000.000

3.      PT Aidil Sentosa mengembalikan pinjaman eksport sebesar Rp 200.000.000 yang dananya berasal dari cek bank lain sebesar Rp 50.000.000 dan sisanya secara tunai

Jurnal Umum :Kas                                                      Rp 150.000.000Setoran Kliring                                    Rp 50.000.000                        Pinjaman                                                         Rp 200.000.000

Jurnal Offset :06OD CIS                                           Rp 150.000.000                        Pinjaman                                                         Rp 150.000.00007Kas                                                  Rp 150.000.000                        OD Pinjaman                                                  Rp 150.000.00006OD Sundries                                   Rp 50.000.000                        Pinjaman                                                         Rp 50.000.00008Setoran Kliring                                Rp 50.000.000                        OD Pinjaman                                                  Rp 50.000.000

4.      Bank Gunadarma membeli 3 buah mobil @ Rp 100.000.000 dan membeli tanah seharga Rp60.000.000 secara tunai

Jurnal Umum :Kendaraan                                           Rp 300.000.000Tanah                                                  Rp 60.000.000                        Kas                                                                  Rp 360.000.000

Jurnal Offset :07OD Umum                                      Rp 300.000.000                        Kas                                                                  Rp 300.000.00002Kendaraan                                       Rp 300.000.000                        OD CIS                                                           Rp 300.000.00007OD Umum                                      Rp 60.000.000                        Kas                                                                  Rp 60.000.00002Tanah                                              Rp 60.000.000                        OD CIS                                                           Rp 60.000.000

5.      Bank Gunadarma memberikan pinjaman investasi pada PT Makmur sebesar Rp 150.000.000

Jurnal Umum :Pinjaman Kas                                      Rp 150.000.000                        Kas                                                                  Rp 150.000.000

Jurnal Offset :06Pinjaman Investasi                          Rp 150.000.000                        OD CIS                                                           Rp 150.000.00007OD Loan                                         Rp 150.000.000                        Kas                                                                  Rp 150.000.000