Jurnal khusus p. jasa.pdf
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1 PRIVATE AKUNTANSI JURNAL KHUSUS JURNAL PENDAPATAN JURNAL PENDAPATAN HAL 35 No. Post. Piutang Usaha. Dr. Tanggal Faktur Akun yg Didebit Ref. Pendapatan Jasa Kr. 2014 1 Maret 5 91 Martin Co. .................. 7,230 1 2 7 92 Trent Co. ................... 4,340 2 3 11 93 Joy Co. ...................... 5,200 3 4 24 94 Sing Co. ..................... 11,530 4 5 25 95 Trent Co. ................... 5,900 5 6 31 Total ......................... 34,200 6 7 (12) (41) 7 JURNAL PENERIMAAN KAS JURNAL PENERIMAAN KAS HAL 31 Akun Piutang Post. Lain Usaha Kas Tanggal Akun yg Dikredit Ref. Kr. Kr. Dr. 2014 1 Maret 6 Baker Co. ............ ....... 6,245 6,245 1
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Transcript of Jurnal khusus p. jasa.pdf
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PRIVATE AKUNTANSI
JURNAL KHUSUS
JURNAL PENDAPATAN
JURNAL PENDAPATAN HAL 35
No. Post. Piutang Usaha. Dr.
Tanggal Faktur Akun yg Didebit Ref. Pendapatan Jasa Kr.
2014
1 Maret 5 91 Martin Co. .................. 7,230 1
2 7 92 Trent Co. ................... 4,340 2
3 11 93 Joy Co. ...................... 5,200 3
4 24 94 Sing Co. ..................... 11,530 4
5 25 95 Trent Co. ................... 5,900 5
6 31 Total ......................... 34,200 6
7 (12) (41) 7
JURNAL PENERIMAAN KAS
JURNAL PENERIMAAN KAS HAL 31
Akun Piutang
Post. Lain Usaha Kas
Tanggal Akun yg Dikredit Ref. Kr. Kr. Dr.
2014
1 Maret 6 Baker Co. ............ ....... 6,245 6,245 1
2
2 10 Sing Co. .............. ....... 10,890 10,890 2
3 12 Martin Co. ........... ....... 7,230 7,230 3
4 16 Pendapatan Jasa ..... 41 14,450 ........ 14,450 4
5 18 Pendapatan Sewa .... 42 1,400 ........ 1,400 5
6 25 Baker Co. ............ ....... 15,680 15,680 6
7 31 Pendapatan Jasa ..... 41 19,200 ........ 19,200 7
8 31 Total .................. 35,050 40,045 75,095 8
9 () (12) (11) 9
JURNAL PEMBELIAN
JURNAL PEMBELIAN HAL 37
Utang PerlengkapanPerlengkapan Akun Lain Dr.
Post. Usaha Lapangan Kantor Post.
Tanggal Akun yg Dikredit Ref. Kr. Dr. Dr. Akun Ref. Jumlah
2014
1 Maret 2 McIntyre Sales Co. ..... 26,800 ....... ....... Kendaraan ....... 18 26,800 1
2 3 Office Mate, Inc. ...... 4,500 ....... ....... Peralatan Kantor 16 4,500 2
3 18 Bastille Co. .............. 1,480 1,480 ....... .................. ....... 3
4 19 Master Supply Co. ...... 2,500 1,950 550 .................. ....... 4
5 21 Office City .............. 610 ....... 610 .................. ....... 5
6 31 Total ..................... 35,890 3,430 1,160 31,300 6
7 (21) (14) (15) () 7
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JURNAL PEMBAYARAN KAS
JURNAL PEMBAYARAN KAS HAL 34
Akun Utang
No. Post. Lain Usaha Kas
Tanggal Cek Akun yg Didebit Ref. Dr. Dr. Kr.
2014
1 Maret 1 205 Beban Sewa .............. 62 900 ....... 900 1
2 9 206 Beban Bahan Bakar ...... 53 680 ....... 680 2
3 10 207 Office City ............... ........ 510 510 3
4 10 208 Bastille Co. ............... ........ 2,010 2,010 4
5 11 209 Porter Co. ................ ........ 270 270 5
6 13 210 McIntyre Sales Co. .... ........ 26,800 26,800 6
7 16 211 Kendaraan ................ 18 31,400 ....... 31,400 7
8 17 212 Beban Rupa-rupa ........ 64 280 ....... 280 8
9 20 213 Beban iklan ............... 63 6,800 ....... 6,800 9
10 26 214 Office Mate, Inc. ....... ........ 4,500 4,500 10
11 27 215 F. Melendez, Penarikan . 32 4,000 ....... 4,000 11
12 30 216 Beban Gaji Supir. ....... 51 23,500 ....... 23,500 12
13 31 217 Beban Gaji pegawai . ... 61 16,750 ....... 16,750 13
14 31 218 Perlengkapan Kantor ..... 15 230 ....... 230 14
15 31 Total ...................... 84,540 34,090 118,630 15
16 () (21) (11) 16
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Pertemuan 7 20-03-2014
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