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Rahma Consulting Jurnal Umum Untuk Periode yang berakhir 31 Mei 2016 JU 5 tanggal 2016 May 3 Kas



keterangan



Post. Ref



Debit



11 Rp



4,500,000



Pendapatan Diterima di Muka May 5 May 9 May 13 May 15 May 16 May 17



Kas Piutang Usaha Beban Lain Lain Kas Utang Usaha Kas Piutang Usaha Pendapatan jasa Beban Gaji Kas Kas Pendapatan Jasa Jumlah di pindahkan ke hal 6



11 Rp 12 Rp 11 Rp 11 12 Rp Rp 11 11 Rp Rp



Kredit



Rp



4,500,000



Rp



2,450,000



Rp



225,000



Rp



640,000



Rp



9,180,000



Rp



750,000



Rp 26,105,000 Rp



8,360,000 26,105,000



2,450,000 225,000 640,000 9,180,000 750,000 8,360,000



Rahma Consulting Jurnal Umum Untuk Periode yang berakhir 31 Mei 2016 JU 6 Date May 20 May 21 May 25 May 27 May 28 May 30 May 31 May 31 May 31



Description Jumlah pindahan dari hal 5 Perlengkapan Utang usaha Piutang Usaha Pendapatan jasa Kas Pendapatan Jasa Kas Piutang Usaha Beban Gaji Kas Beban Lain Lain Kas Beban Lain lain Kas Kas Pendapatan Jasa Piutang Usaha Pendapatan Jasa



Post. Ref



Debit Rp 14 Rp 12 Rp 11 Rp 11 Rp 12 Rp 11 Rp 11 Rp 11 11 Rp 12 Rp



Credit 26,105,000 Rp 26,105,000 735,000 Rp 735,000 4,820,000 Rp 4,820,000 7,900,000 Rp 7,900,000 9,520,000 Rp 9,520,000 750,000 Rp 750,000 260,000 Rp 260,000 810,000 Rp 810,000 3,300,000 Rp 3,300,000 2,650,000 Rp 2,650,000



May 31 TOTAL



Prive, Rahma Lulu Kas



Rp



10,500,000



Rp



Rp 67,350,000 Rp



11



10,500,000 67,350,000



No Akun



Nama Akun 11 Kas 12 Piutang Usaha 14 Perlengkapan 15 Sewa Dibayar di Muka 16 Asuransi Dibayar di Muka 18 Peralatan 19 Akumulasi Penyusutan Peralatan 21 Utang Usaha 22 Utang Gaji 23 Pendapatan Diterima di Muka 31 Modal, Rama Lulu 32 Prive, Rama Lulu 33 Ikhtisar laba rugi 41 Pendapatan Jasa 51 Beban Gaji 52 Beban Sewa 53 Beban Perlengkapan 54 Beban Penyusutan 55 Beban Asuransi 59 Beban Lain Lain



ACCOUNT:



Kas



Tanggal



Keterangan



V JU 5 JU 5 JU 5 JU 5 JU 5 JU 5 JU 6 JU 6 JU 6 JU 6 JU 6 JU 6 JU 6



3 5 9 13 16 17 25 27 28 30 31 31 31 ACCOUNT :



Ref



Keterangan Saldo Awal 5 15 21 27 31



ACCOUNT :



Rp



Rp Rp Rp



225,000.00 640,000.00 750,000.00



Rp Rp Rp



750,000.00 260,000.00 810,000.00



8,360,000.00 7,900,000.00 9,520,000.00



3,300,000.00 Rp 10,500,000.00



Ref JU 5 JU 5 JU 6 JU 6 JU 6



Debit



Rp Rp



Kredit Rp



2,450,000.00



Rp



9,520,000.00



9,180,000.00 4,820,000.00



Rp



2,650,000.00



Rp Rp



Debit 1,350,000.00 735,000.00



Perlengkapan



tanggal



Keterangan



Ref



Saldo awal 20 31 ACCOUNT :



JU 6 AJP



Kredit



Rp



1,370,000.00



Sewa Dibayar di Muka



Tanggal



Keterangan



Ref



Saldo awal



Rp



31



Date



Rp Rp Rp



Kredit



Piutang Usaha



Tanggal



ACCOUNT :



Debit Rp 22,100,000.00 Rp 4,500,000.00 Rp 2,450,000.00



AJP



Debit 3,200,000.00 Rp Rp



Kredit 1,600,000.00



Asuransi Dibayar di Muka Description



Ref



Debit



Credit



Saldo awal



Rp



1,500,000.00



AJP ACCOUNT :



Rp



Peralatan



Date



Description



Ref



Debit Rp 14,500,000.00



Ref



Debit



Saldo awal ACCOUNT :



Credit



Akumulasi Penyusutan Peralatan



Date



Description Saldo Awal



AJP ACCOUNT :



Rp Rp



Credit 330,000.00 330,000.00



Rp



Credit 800,000.00



Rp



735,000.00



Rp Rp



Credit 120,000.00 325,000.00



Rp Rp



Credit 2,500,000.00 4,500,000.00



Utang Usaha



Date



Description



Ref



Debit



Saldo awal 13 20 ACCOUNT :



JU 5 JU 6



Rp



640,000.00



Utang Gaji



Date



Description



Ref



Debit



Saldo awal 31 ACCOUNT :



AJP Pendapatan Diterima di Muka



Date



Description



Ref



Debit



Saldo awal May 3



JU 5 AJP



31 ACCOUNT :



Rp



3,210,000.00



Modal, Rama Lulu



Date



Description



Ref



Debit



Credit Rp 42,300,000.00



Ref



Debit Rp 10,500,000.00



Credit



Saldo awal



ACCOUNT :



Prive, Rama Lulu



Date



Description 31



ACCOUNT :



275,000.00



Ikhtisar laba rugi



Date



Description



ACCOUNT :



Debit



Credit



Ref JU 5 JU 5 JU 6 JU 6 JU 6 JU 6 AJP



Debit



Ref JU 5 JU 6 AJP



Credit



Rp Rp Rp



Debit 750,000.00 750,000.00 325,000.00



Credit



Rp



Debit 1,600,000.00



Credit



Rp



Debit 1,370,000.00



Credit



Rp



Debit 330,000.00



Credit



Rp



Debit 275,000.00



Pendapatan Jasa



Date



Description 15 17 21 25 31 31 31



ACCOUNT :



Rp Rp Rp Rp Rp Rp Rp



Credit 9,180,000.00 8,360,000.00 4,820,000.00 7,900,000.00 3,300,000.00 2,650,000.00 3,210,000.00



Beban Gaji



Date



Description 16 28 31



ACCOUNT :



Beban Sewa



Date



Description 31



ACCOUNT :



Ref AJP



Beban Perlengkapan



Date



Description



ACCOUNT :



Ref AJP



Beban Penyusutan



Date



Description 31



ACCOUNT :



Ref AJP



Beban Asuransi



Date



Description 31



ACCOUNT :



Ref



Beban Lain Lain



Ref AJP



Date 9



Description 30 31



Ref JU 5 JU 6 JU 6



Rp Rp Rp



Debit 225,000.00 260,000.00 810,000.00



Credit



11 Debit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp



Saldo Kredit 22,100,000.00 26,600,000.00 29,050,000.00 28,825,000.00 28,185,000.00 27,435,000.00 35,795,000.00 43,695,000.00 53,215,000.00 52,465,000.00 52,205,000.00 51,395,000.00 54,695,000.00 44,195,000.00 12



Debit Rp Rp Rp Rp Rp Rp



Saldo Kredit 3,400,000.00 950,000.00 10,130,000.00 14,950,000.00 5,430,000.00 8,080,000.00



14 Debit Rp Rp Rp



Saldo Kredit 1,350,000.00 2,085,000.00 715,000.00 15



Debit Rp Rp



Saldo Credit 3,200,000.00 1,600,000.00



Debit



Saldo Credit



16



Rp Rp



1,500,000.00 1,225,000.00 18



Debit Rp



Saldo Credit 14,500,000.00 19



Debit



Saldo Credit Rp Rp



330,000.00 660,000.00 21



Debit Rp



Saldo Credit Rp 640,000.00 Rp Rp



800,000.00 160,000.00 895,000.00 22



Debit



Saldo Credit Rp Rp



120,000.00 445,000.00 23



Debit



Saldo Credit Rp Rp Rp



2,500,000.00 7,000,000.00 3,790,000.00 31



Debit



Saldo Credit Rp 42,300,000.00



32 Debit Rp



Saldo Credit 10,500,000.00



33



Debit



Saldo Credit



41 Debit



Saldo Credit Rp Rp Rp Rp Rp Rp Rp



9,180,000.00 17,540,000.00 22,360,000.00 30,260,000.00 33,560,000.00 36,210,000.00 39,420,000.00 51



Debit Rp Rp Rp



Saldo Credit 750,000.00 1,500,000.00 1,825,000.00 52



Debit Rp



Saldo Credit 1,600,000.00



53 Debit Rp



Saldo Credit 1,370,000.00



54 Debit Rp



Saldo Credit 330,000.00



Debit Rp



Saldo Credit 275,000.00



55



59



Debit Rp Rp Rp



Saldo Credit 225,000.00 485,000.00 1,295,000.00



Rahma Consulting Adjustment Journal May 31, 2016 Date



Description 31 Beban Asuransi Asuransi dibayar Dimuka 31 Beban Perlengkapan Perlengkapan 31 Beban Penyusutan Akumulasi Penyusutan Peralatan 31 Beban Gaji Utang Gaji 31 Beban Sewa Sewa dibayar dimuka 31 Pendapatan diterima dimuka Pendapatan jasa TOTAL



Ref 55 16 53 14 54 19 51 22 52 15 23 41



ng nal



Rp



Debet 275,000



Credit Rp



275,000



Rp



1,370,000



Rp



330,000



Rp



325,000



Rp



1,600,000



Rp



3,210,000



Rp



Rp 7,110,000 Rp



3,210,000 7,110,000



Rp Rp Rp Rp



1,370,000 330,000 325,000 1,600,000



Rahma Consulting Trial Balance May 31, 2016 No. Account Name Account 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Equipment 19 Accumulated Deprecitation of Equipment 21 Accounts Payable 22 Salaries and Wages Payable 23 Unearned Revenue 31 Owner's Capital 32 Owner's Drawing 33 Income Summary 41 Service Revenue 51 Salaries and Wages Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Other expense TOTAL



Rp Rp Rp Rp Rp Rp



Rp



Debit Kredit 44,195,000 8,080,000 Rp 2,085,000 3,200,000 Rp 1,500,000 14,500,000 Rp 330,000 Rp 895,000 Rp 120,000 Rp 7,000,000 Rp 42,300,000 10,500,000 Rp



36,210,000



Rp 1,500,000 Err:509 Rp Rp Rp Rp 1,295,000 Err:509 Rp



86,855,000



Acc. Number Account 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Equipment 19 Accumulated Deprecitation of Equipment 21 Accounts Payable 22 Salaries and Wages Payable 23 Unearned Revenue 31 Owner's Capital 32 Owner's Drawing 33 Income Summary 41 Service Revenue 51 Salaries and Wages Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Other expense



Rp Rp Rp Rp Rp Rp



Trial Balance 44,195,000 8,080,000 2,085,000 3,200,000 1,500,000 14,500,000



Rp



10,500,000



Rp Err:509 Rp



1,500,000



Rp Rp



1,295,000 Err:509



-



Rahma Consulting Work sheet 1-May-16 Trial Balance Rp



-



Rp



-



Rp Rp Rp Rp Rp



330,000 895,000 120,000 7,000,000 42,300,000



Rp



36,210,000



Rp



86,855,000



Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp



Adjustment - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 3,210,000 Rp - Rp - Rp - Rp - Rp 325,000 Rp 1,600,000 Rp 1,370,000 Rp 330,000 Rp 275,000 Rp - Rp 7,110,000 Rp



1,370,000 1,600,000 275,000 330,000 325,000 3,210,000 7,110,000



Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp



T. B After Adjusment 44,195,000 Rp 8,080,000 Rp 715,000 Rp 1,600,000 Rp 1,225,000 Rp 14,500,000 Rp - Rp 660,000 - Rp 895,000 - Rp 445,000 - Rp 3,790,000 - Rp 42,300,000 10,500,000 Rp - Rp - Rp 39,420,000 1,825,000 Rp Err:509 Err:509 1,370,000 Rp 330,000 Rp 275,000 Rp 1,295,000 Rp Err:509 Err:509



Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp



Income Summary - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp Rp 39,420,000 1,825,000 Rp Err:509 Rp 1,370,000 Rp 330,000 Rp 275,000 Rp 1,295,000 Rp Err:509 Rp 39,420,000 Err:509



Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp



Balance Sheet 44,195,000 Rp 8,080,000 Rp 715,000 Rp 1,600,000 Rp 1,225,000 Rp 14,500,000 Rp - Rp 660,000 - Rp 895,000 - Rp 445,000 - Rp 3,790,000 - Rp 42,300,000 10,500,000 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 80,815,000 Rp 48,090,000 Rp 32,725,000



Rahma Consulting Income Statement May 2016 Service Revenue Expense: Salaries and Wages Expense Rent Expense Supplies Expense Depreciation Expense Insurance Expense Other expense Total Expense



Net Income



$ 39,420,000 Rp 1,825,000 Err:509 Rp 1,370,000 Rp 330,000 Rp 275,000 Rp 1,295,000 Err:509



Err:509



Julie's Maids Cleaning Service Owner's Equity Statement May 2016 Owner's Capital on July, 1 Net Income Owner's Drawing Capital increase Owner's Capital on July, 31



$ 42,300,000 Err:509 $ 10,500,000 Err:509 Err:509



ASSET : Current Assets : Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Total Current assets Fixed Assets : Equipment Accumulated Deprecitation of Equipment Total fixed assets TOTAL ASSETS



Rp Rp Rp Rp Rp



Julie's Maids Cleaning Service BALANCE SHEET May 2016 LIABILITIES AND EQUITY : Liabilities : 44,195,000 Accounts Payable 8,080,000 Salaries and Wages Payable 715,000 Unearned Revenue 1,600,000 Equity : 1,225,000 Owner's Capital Rp 55,815,000



Rp 14,500,000 -Rp 660,000 Rp 13,840,000 Rp 69,655,000 TOTAL LIABILITIES AND EQUITY



ges Payable



ES AND EQUITY



Rp Rp Rp



895,000 445,000 3,790,000 Err:509



Err:509



Closing Journal Julie's Maids Cleaning Service May 2016 Date Accounts Ref Debit May 31 Service revenue 41 Rp 39,420,000 May 31



May 31 May 31



Income Summary Income Summary Salaries and Wages Expense Rent Expense Supplies Expense Depreciation Expense Insurance Expense Other expense Income Summary Owner's Capital Owner's Capital Owner's Drawing



33 Rp 33 Err:509 51 Rp 52 53 Rp 54 Rp 55 Rp 59 Rp 33 Err:509 31 31 Rp 10,500,000 32 Rp



Credit 39,420,000 1,825,000 Err:509 1,370,000 330,000 275,000 1,295,000 Err:509 10,500,000



Post Closing Trial Balance Rahma Consulting May 2016 Name Account Ref



No. Account 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Equipment 19 Accumulated Deprecitation of Equipment 21 Accounts Payable 22 Salaries and Wages Payable 23 Unearned Revenue 31 Owner's Capital TOTAL



Rp Rp Rp Rp Rp Rp



Debit 44,195,000 8,080,000 715,000 1,600,000 1,225,000 14,500,000



Rp



70,315,000



Credit



Rp Rp Rp Rp Rp Rp



660,000 895,000 445,000 3,790,000 5,790,000