Jurnal Umum UD Dg Sijaya
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UD Dg. Sijaya General Journal Per Desember 2014 Date Explanation Ref Debit 2/12/2014 Biaya Dibayar Dimuka 113 Rp 60,000,000 Kas 101 3/12/2014 Persediaan 120 Rp 138,000,000 Utang Usaha 201 4/12/2014 Piutang Usaha 112 Rp 110,000,000 Penjualan 401 Harga Pokok Penjualan 500 Rp 82,000,000 Persediaan 120 5/12/2014 Beban Transport Keluar 644 Rp 4,800,000 Kas 101 6/12/2014 Utang Usaha 201 Rp 10,000,000 Persediaan 120 11/12/2014 Utang Usaha 201 Rp 128,000,000 Kas 101 Persediaan 120 13/12/2014 Kas 101 Rp 108,900,000 Diskon Penjualan 414 Rp 1,100,000 Piutang Usaha 112 14/12/2014 Persediaan 120 Rp 76,000,000 Kas 101 16/12/2014 Kas 101 Rp 10,000,000 Persediaan 120 18/12/2014 Persediaan 120 Rp 90,000,000 Utang Usaha 201 20/12/2014 Beban Transport Keluar 644 Rp 2,000,000 Kas 101 23/12/2014 Kas 101 Rp 128,000,000 Penjualan 401 Harga Pokok Penjualan 500 Rp 102,400,000 Persediaan 120
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Jurnal umum
Transcript of Jurnal Umum UD Dg Sijaya
UD Dg. SijayaGeneral Journal
Per Desember 2014Date Explanation Ref Debit Credit
2/12/2014 Biaya Dibayar Dimuka 113 Rp 60,000,000 Kas 101 Rp 60,000,000
3/12/2014 Persediaan 120 Rp 138,000,000 Utang Usaha 201 Rp 138,000,000
4/12/2014 Piutang Usaha 112 Rp 110,000,000 Penjualan 401 Rp 110,000,000
Harga Pokok Penjualan 500 Rp 82,000,000 Persediaan 120 Rp 82,000,000
5/12/2014 Beban Transport Keluar 644 Rp 4,800,000 Kas 101 Rp 4,800,000
6/12/2014 Utang Usaha 201 Rp 10,000,000 Persediaan 120 Rp 10,000,000
11/12/2014 Utang Usaha 201 Rp 128,000,000 Kas 101 Rp 126,720,000 Persediaan 120 Rp 1,280,000
13/12/2014 Kas 101 Rp 108,900,000 Diskon Penjualan 414 Rp 1,100,000
Piutang Usaha 112 Rp 110,000,000
14/12/2014 Persediaan 120 Rp 76,000,000 Kas 101 Rp 76,000,000
16/12/2014 Kas 101 Rp 10,000,000 Persediaan 120 Rp 10,000,000
18/12/2014 Persediaan 120 Rp 90,000,000 Utang Usaha 201 Rp 90,000,000
20/12/2014 Beban Transport Keluar 644 Rp 2,000,000 Kas 101 Rp 2,000,000
23/12/2014 Kas 101 Rp 128,000,000 Penjualan 401 Rp 128,000,000
Harga Pokok Penjualan 500 Rp 102,400,000 Persediaan 120 Rp 102,400,000
26/12/2014 Persediaan 120 Rp 46,000,000 Kas 101 Rp 46,000,000
27/12/2014 Utang Usaha 201 Rp 90,000,000 Persediaan 120 Rp 1,800,000 Kas 101 Rp 88,200,000
29/12/2014 Retur Penjualan 412 Rp 1,800,000 Kas 101 Rp 1,800,000
Persediaan 120 Rp 600,000 Harga Pokok Penjualan 500 Rp 600,000
30/12/2014 Piutang Usaha 112 Rp 74,000,000 Penjualan 401 Rp 74,000,000
Harga Pokok Penjualan 500 Rp 56,000,000 Persediaan 120 Rp 56,000,000
31/12/2014 Beban gaji Rp 17,500,000 Utang gaji 205 Rp 17,500,000
Total Rp 1,337,100,000 Rp 1,337,100,000
UD Dg. Sijaya Ledger
Per Desember 2012
Kas No.101 Date Explanation Ref. Debit Credit Balance 2014
Des. 1 Opening Balance Rp 180,000,000 2 General Journal Rp 60,000,000 Rp 120,000,000 5 General Journal Rp 4,800,000 Rp 115,200,000 11 General Journal Rp 126,720,000 Rp (11,520,000)13 General Journal Rp108,900,000 Rp 97,380,000 14 General Journal Rp 76,000,000 Rp 21,380,000 16 General Journal Rp 10,000,000 Rp 31,380,000 20 General Journal Rp 2,000,000 Rp 29,380,000 23 General Journal Rp128,000,000 Rp 157,380,000 26 General Journal Rp 46,000,000 Rp 111,380,000 27 General Journal Rp 88,200,000 Rp 23,180,000 29 General Journal Rp 1,800,000 Rp 21,380,000
Piutang Usaha No.112 Date Explanation Ref. Debit Credit Balance 2014
Des. 4 General Journal Rp110,000,000 Rp 110,000,000 13 General Journal Rp 110,000,000 Rp - 30 Rp 74,000,000 Rp 74,000,000
Biaya dibayar di muka No.113 Date Explanation Ref. Debit Credit Balance 2014
Des. 2 General Journal Rp 60,000,000 Rp 60,000,000
Sewa dibayar di muka No.114 Date Explanation Ref. Debit Credit Balance 2014
Des. 31 Adjusting Rp 5,000,000 Rp 5,000,000
Persediaan No.120 Date Explanation Ref. Debit Credit Balance 2014
Des. 3 General Journal Rp138,000,000 Rp 138,000,000 4 General Journal Rp 82,000,000 Rp 56,000,000 6 General Journal Rp 10,000,000 Rp 46,000,000 11 General Journal Rp 1,280,000 Rp 44,720,000 14 General Journal Rp 76,000,000 Rp 120,720,000 16 General Journal Rp 10,000,000 Rp 110,720,000 18 General Journal Rp 90,000,000 Rp 200,720,000 23 General Journal Rp 102,400,000 Rp 98,320,000 26 General Journal Rp 46,000,000 Rp 144,320,000 27 General Journal Rp 1,800,000 Rp 142,520,000 29 General Journal Rp 600,000 Rp 143,120,000 30 General Journal Rp 56,000,000 Rp 87,120,000
Kendaraan No.131 Date Explanation Ref. Debit Credit Balance 2014
Des. 1 Opening balance Rp 120,000,000
Akumulasi penyusutan kendaraan No.141 Date Explanation Ref. Debit Credit Balance 2014
Des. 31 Adjusting Rp 12,000,000 Rp 12,000,000
Utang usaha No.201 Date Explanation Ref. Debit Credit Balance 2014
Des. 3 General Journal Rp 138,000,000 Rp 138,000,000 6 General Journal Rp 10,000,000 Rp 128,000,000 11 General Journal Rp128,000,000 Rp -
Utang gaji No.205 Date Explanation Ref. Debit Credit Balance 2014
Des. 31 General Journal Rp 17,500,000 Rp 17,500,000
Modal Dg Sijaya No.301 Date Explanation Ref. Debit Credit Balance 2014
Des. 1 Opening balance Rp 300,000,000
Penjualan No.401 Date Explanation Ref. Debit Credit Balance 2014
Des. 4 General Journal Rp 110,000,000 Rp 110,000,000 23 General Journal Rp 128,000,000 Rp 238,000,000 30 General Journal Rp 74,000,000 Rp 312,000,000
Retur penjualan No.412 Date Explanation Ref. Debit Credit Balance 2014
Des. 29 General Journal Rp 1,800,000 Rp 1,800,000
Diskon Penjualan No.414 Date Explanation Ref. Debit Credit Balance 2014
Des. 13 General Journal Rp 1,100,000 Rp 1,100,000
Beban pokok penjualan No.505
Date Explanation Ref. Debit Credit Balance 2014
Des. 4 General Journal Rp 82,000,000 Rp 82,000,000 23 General Journal Rp102,400,000 Rp 184,400,000 29 General Journal Rp 600,000 Rp 183,800,000 30 General Journal Rp 56,000,000 Rp 239,800,000
Beban gaji No.614 Date Explanation Ref. Debit Credit Balance 2014
Des. 31 General Journal Rp 17,500,000 Rp 17,500,000
Beban penyusutan No.615 Date Explanation Ref. Debit Credit Balance 2014
Des. 31 Adjusting Rp 12,000,000 Rp 12,000,000
Beban Sewa No.616 Date Explanation Ref. Debit Credit Balance 2014
Des. 31 Adjusting Rp 5,000,000 Rp 5,000,000
Beban transport keluar No.644 Date Explanation Ref. Debit Credit Balance 2014
Des. 5 General Journal Rp 4,800,000 Rp 4,800,000 20 General Journal Rp 2,000,000 Rp 6,800,000
UD Dg. SijayaTrial Blance
Per Desember 31,2014Acc. No. Accounts Name Ref. Debit Credit
101 Kas Rp 21,380,000 112 Piutang usaha Rp 74,000,000 113 Biaya dibayar dimuka Rp 60,000,000 120 Persediaan Rp 87,120,000 131 Kendaraan Rp 120,000,000 141 Akumulasi penyusutan kendaraan201 Utang usaha Rp - 205 Utang gaji Rp 17,500,000 301 Modal Dg Sijaya Rp 300,000,000 401 Penjualan Rp 312,000,000 412 Retur penjualan Rp 1,800,000 414 Diskon penjualan Rp 1,100,000 505 Beban pokok penjualan Rp 239,800,000 614 Beban gaji Rp 17,500,000 615 Beban Penyusutan616 Beban sewa644 Beban transport keluar Rp 6,800,000
Rp 629,500,000 Rp 629,500,000
Adjusting Entries
Date Adjusting Entries Ref. Debit Credit 2014
Des. 31 Beban penyusutan Rp12,000,000 Akumulasi penyusutan kendaraan Rp 12,000,000
31 Beban sewa Rp 5,000,000 Sewa dibayar dimuka Rp 5,000,000
UD Dg. SijayaAdjusted Trial BlancePer Desember 31,2014
Acc. No. Accounts Name Ref. Debit101 Kas Rp 21,380,000 112 Piutang usaha Rp 74,000,000 113 Biaya dibayar dimuka Rp 60,000,000 114 Sewa dibayar dimuka120 Persediaan Rp 87,120,000 131 Kendaraan Rp120,000,000 141 Akumulasi penyusutan kendaraan201 Utang usaha205 Utang gaji301 Modal Dg Sijaya401 Penjualan412 Retur penjualan Rp 1,800,000 414 Diskon penjualan Rp 1,100,000 505 Beban pokok penjualan Rp239,800,000 614 Beban gaji Rp 17,500,000 615 Beban Penyusutan Rp 12,000,000 616 Beban sewa Rp 5,000,000 644 Beban transport keluar Rp 6,800,000
Rp646,500,000
UD Dg. SijayaAdjusted Trial BlancePer Desember 31,2014
Credit
Rp 5,000,000
Rp 12,000,000 Rp - Rp 17,500,000 Rp 300,000,000 Rp 312,000,000
Rp 646,500,000
UD Dg. SijayaIncome Statement
Per Desember 31,2014 Pendapatan
Penjualan Rp 312,000,000 Retur penjualan Rp 1,800,000 Diskon penjualan Rp 1,100,000
Rp (2,900,000) Total Penjualan Rp 309,100,000 Beban pokok penjualan Rp (239,800,000)
Rp 69,300,000
Beban Beban gaji Rp 17,500,000 Beban Penyusutan Rp 12,000,000 Beban sewa Rp 5,000,000 Beban transport keluar Rp 6,800,000 Total Beban Rp (41,300,000)
Total Pendapatan Rp 28,000,000
UD Dg. SijayaOwner's Equity Statement
Per Desember 31,2014 Modal Dg Sijaya, Desember 1,2014 Rp 300,000,000 Tambahan: Pendapatan Rp 28,000,000
Rp 328,000,000
Modal Dg Sijaya, Desember 31,2014 Rp 328,000,000
UD Dg. SijayaNeraca
Per Desember 31,2014
Aset Aset Lancar Kas Rp 21,380,000 Piutang usaha Rp 74,000,000 Biaya dibayar dimuka Rp 60,000,000 Sewa dibayar dimuka Rp (5,000,000) Persediaan Rp 87,120,000
Total Rp 237,500,000 Aset tidak lancar Kendaraan Rp 120,000,000 Akumulasi penyusutan kendaraan Rp (12,000,000)
Total Rp 108,000,000
Total Aset Rp 345,500,000
Modal dan Utang Modal Modal Dg Sijaya, Desember 31,2014 Rp 328,000,000
Utang Utang usaha Rp - Utang gaji Rp 17,500,000
Total Modal dan Utang Rp 345,500,000
UD Dg. SijayaClosing Journal
Per Desember 31,2014Date Closing Entries Ref. Debit Credit 2014
Des. 31 Penjualan 401 Rp312,000,000 Ikhtisar Laba rugi 305 Rp 312,000,000
31 Ikhtisar Laba rugi 305 Rp284,000,000 Retur penjualan 412 Rp 1,800,000 Diskon penjualan 414 Rp 1,100,000 Beban pokok penjualan 505 Rp 239,800,000 Beban gaji 614 Rp 17,500,000 Beban penyusutan 615 Rp 12,000,000 Beban sewa 616 Rp 5,000,000 Beban transport keluar 644 Rp 6,800,000
31 Modal Dg. Sijaya 301 Rp 28,000,000 Ikhtisar Laba rugi 305 Rp 28,000,000
Rp624,000,000 Rp 624,000,000
Account titles Trial balance AdjustmentD K D K
Kas Rp 21,380,000 Piutang usaha Rp 74,000,000 Biaya dibayar dimuka Rp 60,000,000 Sewa dibayar dimuka Rp 5,000,000 Persediaan Rp 87,120,000 Kendaraan Rp 120,000,000 Akm.Peny.Kendaraan Rp 12,000,000 Utang usaha Rp - Utang gaji Rp 17,500,000 Modal Dg Sijaya Rp300,000,000 Penjualan Rp312,000,000 Retur penjualan Rp 1,800,000 Diskon penjualan Rp 1,100,000 Beban pokok penjualan Rp 239,800,000 Beban gaji Rp 17,500,000 Beban penyusutan Rp 12,000,000 Beban sewa Rp 5,000,000 Beban transport keluar Rp 6,800,000
Rp 629,500,000 Rp629,500,000
Adjusted trial balance Income statement NeracaD K D K D K
Rp 21,380,000 Rp 21,380,000 Rp 74,000,000 Rp 74,000,000 Rp 60,000,000 Rp 60,000,000
Rp 5,000,000 Rp 5,000,000 Rp 87,120,000 Rp 87,120,000
### Rp120,000,000 Rp 12,000,000 Rp 12,000,000 Rp - Rp - Rp 17,500,000 Rp 17,500,000 Rp300,000,000 Rp300,000,000 Rp312,000,000 ###
Rp 1,800,000 Rp 1,800,000 Rp 1,100,000 Rp 1,100,000
### ### Rp 17,500,000 Rp 17,500,000 Rp 12,000,000 Rp 12,000,000 Rp 5,000,000 Rp 5,000,000 Rp 6,800,000 Rp 6,800,000
### Rp646,500,000 ### ### Rp362,500,000 Rp334,500,000 Rp 28,000,000 - - Rp 28,000,000
### ### Rp362,500,000 Rp362,500,000
