Buku Besar bentuk Skontro
(Sumber: Ms. Arum. Teach Accounting. 2011. Favorite Course.)
A) Pengertian. Buku besar adalah posting dari jurnal umum yang dibuat berdasarkan urutan penggolongan akun dimulai dari aktiva, utang, modal, pendapatan, beban.
B) Bentuk buku besar ada 4
1) Buku besar bentuk skontro
2) Buku besar bentuk staffel
3) Buku besar bentuk lajur saldo rangkap
4) Buku besar bentuk T
C) Buatlah contoh buku besar bentuk skontro dari Konsultan dan Akuntan Brief & Co
Pada tanggal 1 Januari 1990 Drs. Briefa Ak. Membuka sebuah konsultan dan akuntan public dengan nama “Briefa & Co”
Januari
1) Diinvestasikan ke dalam perusahaan uang tunai sebesar Rp 4,000,000.00.
2) dibayar sewa kantor Rp 1,200,000.00 untuk dua tahun.
3) dibeli tunai peralatan kantor Rp 1,000,000.00 dan perlengkapan kantor Rp 150,000.00.
9) diselesaikan pemeriksaan suatu perusahaan dengan honorarium Rp 500,000.00 diterima tunai.
14) diselesaikan pemeriksaan suatu perusahaan, honorarium yang diperhitungkan Rp 800,000.00 akan dibayar dua minggu.
19) dibayar biaya transport pegawai Rp 50,000.00.
21) diterima dari pelanggan pembayaran utang honorarium pemeriksaan Rp 800,000.00.
24) diambil uang tunai perusahaan untuk keperluan pribadi pemilik Rp 300,000.00.
30) dibayar gaji pegawai bulan Januari 1990 Rp 250,000.00.
31) persediaan perlengkapan kantor Rp 30,000.00. penyusutan peralatan Rp 40,000.00 sebulan.
Diketahui:
111. Kas.
112. Piutang Usaha.
113. Sewa dibayar dimuka.
114. perlengkapan.
121. peralatan.
121.1. AKPH peralatan.
211. utang usaha.
311. modal Briefa.
312. prive Briefa.
411. pendapatan jasa.
511. beban transportasi.
512. beban gaji.
513. beban pemakaian perlengkapan
514. beban penyusutan peralatan.
Buku Besar Bentuk Skontro: “Briefa & CO”
| “Kash/ Cash” | |||||||
| Tgl/ Date | Keterangan/ Note | Ref | Debit | Tgl/ Date | Keterangan/ Note | Ref | Credit |
| January | | | | January | | | |
| 1 | Diinvestasikan uang tunai/ Send to Cash | JU-1 | Rp 4,000,000.00 | 1 | Diinvestasikan uang tunai/ send to cash | JU-1 | Rp 1,200,000.00 |
| 9 | Diterima pendapatan/ income | JU-1 | Rp 500,000.00 | 5 | Dibeli peralatan/ buy tools | JU-1 | Rp 1,150,000.00 |
| | | | | 19 | Dibayar transport/ pay for transport | JU-1 | Rp 50,000.00 |
| | | | | 24 | Diambil untuk keperluan pribadi/ prive | JU-1 | Rp 300,000.00 |
| | | | | 30 | Dibayar gaji/pay for wage | JU-1 | Rp 250,000.00 |
| | | | | 31 | Saldo | | Rp 2,350,000.00 |
| | | | Rp 5,300,000.00 | | | | Rp 5,300,000.00 |
| Feb 1 | Saldo | | Rp 2,350,000.00 | | | | |
| “Piutang Usaha/ accounts receivable” | |||||||
| Tgl/ date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ Note | Ref | Credit |
| Jan 14 | Dibayar honorarium/ pay for wage | JU-1 | Rp 800,000.00 | Jan 21 | Pelanggan bayar utang/ customer pay for debt | | Rp 800,000.00 |
| | | | Rp 800,000.00 | | | | Rp 800,000.00 |
| “Sewa dibayar dimuka/ Rent in face” | |||||||
| Tgl/ Date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ Note | Ref | Credit |
| Jan 2 | Sewa dibayar dimuka/ rent in face | JU-1 | Rp 1,200,000.00 | | | | |
| | | | | Jan 31 | Saldo | | Rp 1,200,000.00 |
| | | | Rp 1,200,000.00 | | | | Rp 1,200,000.00 |
| Feb 1 | Saldo | | Rp 1,200,000.00 | | | | |
| “Perlengkapan/ Equipment” | |||||||
| Tgl/ date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 5 | Dibeli perlengkapan/ buy equipment | JU-1 | Rp 150,000.00 | Jan 31 | Persediaan Perlengkapan/ stock equipment | | Rp 120,000.00 |
| | | | | Jan 31 | Saldo | | Rp 30,00.00 |
| | | | Rp 150,000.00 | | | | Rp 150,000.00 |
| Feb 1 | Saldo | | Rp 30,000.00 | | | | |
| “Peralatan/ Tools” | |||||||
| Tgl/ date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 5 | Dibeli peralatan/ buy tool | JU-1 | Rp 1,000,000.00 | Jan 31 | Saldo | | Rp 1,000,000.00 |
| | | | Rp 1,000,000.00 | | | | Rp 1,000,000.00 |
| Feb 1 | Saldo | | Rp 1,000,000.00 | | | | |
| “Modal Briefa” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ Date | Keterangan/ note | Ref | Credit |
| Jan 31 | Saldo | | Rp 4,000,000.00 | Jan 1 | Diinvestasikan/ investment | JU-1 | Rp 4,000,000.00 |
| | | | Rp 4,000,000.00 | | | | Rp 4,000,000.00 |
| | | | | Feb 1 | Saldo | | Rp 4,000,000.00 |
| “Prive Briefa” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 24 | Diambil uang untuk pribadi/ prive for privation | JU-2 | Rp 300,000.00 | Jan 31 | Saldo | | Rp 300,000.00 |
| | | | Rp 300,000.00 | | | | Rp 300,000.00 |
| Feb 1 | Saldo | | Rp 300,000.00 | | | | |
| “Pendapatan Akuntan/ income accountan” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ date | Keterangan/ note | ref | Credit |
| Jan 31 | Saldp | | Rp 1,300,000.00 | Jan 9 | Diselesaikan pemeriksaan/ finished for check | JU-1 | Rp 500,000.00 |
| | | | | Jan 14 | Diselesaikan pemeriksaan/ finished for check | JU-1 | Rp 800,000.00 |
| | | | Rp 1,300,000.00 | | | | Rp 1,300,000.00 |
| | | | | Feb 1 | saldo | | Rp 1,300,000.00 |
| “Beban Transport/ Burden of transport” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 19 | Dibayar transport/ pay transport | JU-1 | Rp 50,000.00 | Jan 31 | Saldo | | Rp 50,000.00 |
| | | | Rp 50,000.00 | | | | RP 50,000.00 |
| Feb 1 | Saldo | | Rp 50,000.00 | | | | |
| | | | | | | | |
| “Beban Gaji/ burden of wage” | |||||||
| Tgl/ date | Keterangan/ note | ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 30 | Dibayar gaji/ pay wage | JU-2 | Rp 250,000.00 | Jan 31 | Saldo | | Rp 250,000.00 |
| | | | Rp 250,000.00 | | | | Rp 250,000.00 |
| Feb 1 | Saldo | | Rp 250,000.00 | | | | |
| “Beban Pemakaian Perlengkapan/ Burden of Used Equipment” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 31 | Persediaan perlengkapan/ stock of equipment | JU-2 | Rp 120,000.00 | Jan 31 | Saldo | | Rp 120,000.00 |
| | | | Rp 120,000.00 | | | | Rp 120,000.00 |
| Feb 1 | Saldo | | Rp 120,000.00 | | | | |
| “Beban Penyusutan Peralatan/ Burden of shrinkage Tool” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 31 | Penyusutan peralatan/ shrinkage tool | JU-2 | Rp 40,000.00 | Jan 31 | Saldo | | Rp 40,000.00 |
| | | | Rp 40,000.00 | | | | Rp 40,000.00 |
| Feb 1 | Saldo | | Rp 40,000.00 | | | | |
| “AKPH Peralatan/ shrinkage tool” | |||||||
| Tgl/ date | Keterangan/note | Ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 31 | Saldo | | Rp 40,000.00 | Jan 31 | Disusutkan peralatan/ shrinkage tool | JU-2 | Rp 40,000.00 |
| | | | Rp 40,000.00 | | | | Rp 40,000.00 |
| | | | | Feb 1 | | | Rp 40,000.00 |
(Source: Ms. Arum. Teach Accounting. Of 2011. Favorite Course.)
A) Definition. General ledger is the posting of general journalclassification is based on the sequence starting from the accountassets, liabilities, capital, revenue, expense.
B) The form of the book there are 4
1) The book of forms skontro
2) The book of forms Staffel
3) The ledger balance in the form of a double-lane
4) Book of the form T
C) Make a big book form skontro example of Consultants andAccountants Brief & Co.
On January 1, 1990 Drs. Briefa Ak. Opened a consultant and publicaccountant by the name "Briefa & Co."
January
1) invested into the company cash of Rp 4,000,000.00.
2) office rent paid USD 1,200,000.00 for two years.
3) cash purchase of office equipment and office supplies1,000,000.00 Rp Rp 150,000.00.
9) completed the examination of a company with a cash honorarium of USD 500,000.00 be accepted.
14) completed the examination of a company, which accounted forRp 800,000.00 honorarium will be paid two weeks.
19) paid employees transport costs Rp 50,000.00.
21) received from the customer's debt payments examination feeRp 800,000.00.
24) taken cash for private enterprise owners Rp 300,000.00.
30) months of salaries paid in January 1990 to Rp 250,000.00.
31) inventory of office supplies Rp 30,000.00. equipmentdepreciation of Rp 40,000.00 a month.
note:
111. Cash.
112. Accounts Receivable.
113. Rent paid in advance.
114. supplies.
121. appliances.
121.1. AKPH equipment.
211. accounts payable.
311. Briefa capital.
312. prive Briefa.
411. service revenues.
511. transportation expenses.
512. salary expenses.
513. equipment usage charges
514. equipment depreciation expense.
Big Book of Forms Skontro: "Briefa & CO"
| “Kash/ Cash” | |||||||
| Tgl/ Date | Keterangan/ Note | Ref | Debit | Tgl/ Date | Keterangan/ Note | Ref | Credit |
| January | | | | January | | | |
| 1 | Diinvestasikan uang tunai/ Send to Cash | JU-1 | Rp 4,000,000.00 | 1 | Diinvestasikan uang tunai/ send to cash | JU-1 | Rp 1,200,000.00 |
| 9 | Diterima pendapatan/ income | JU-1 | Rp 500,000.00 | 5 | Dibeli peralatan/ buy tools | JU-1 | Rp 1,150,000.00 |
| | | | | 19 | Dibayar transport/ pay for transport | JU-1 | Rp 50,000.00 |
| | | | | 24 | Diambil untuk keperluan pribadi/ prive | JU-1 | Rp 300,000.00 |
| | | | | 30 | Dibayar gaji/pay for wage | JU-1 | Rp 250,000.00 |
| | | | | 31 | Saldo | | Rp 2,350,000.00 |
| | | | Rp 5,300,000.00 | | | | Rp 5,300,000.00 |
| Feb 1 | Saldo | | Rp 2,350,000.00 | | | | |
| “Piutang Usaha/ accounts receivable” | |||||||
| Tgl/ date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ Note | Ref | Credit |
| Jan 14 | Dibayar honorarium/ pay for wage | JU-1 | Rp 800,000.00 | Jan 21 | Pelanggan bayar utang/ customer pay for debt | | Rp 800,000.00 |
| | | | Rp 800,000.00 | | | | Rp 800,000.00 |
| “Sewa dibayar dimuka/ Rent in face” | |||||||
| Tgl/ Date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ Note | Ref | Credit |
| Jan 2 | Sewa dibayar dimuka/ rent in face | JU-1 | Rp 1,200,000.00 | | | | |
| | | | | Jan 31 | Saldo | | Rp 1,200,000.00 |
| | | | Rp 1,200,000.00 | | | | Rp 1,200,000.00 |
| Feb 1 | Saldo | | Rp 1,200,000.00 | | | | |
| “Perlengkapan/ Equipment” | |||||||
| Tgl/ date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 5 | Dibeli perlengkapan/ buy equipment | JU-1 | Rp 150,000.00 | Jan 31 | Persediaan Perlengkapan/ stock equipment | | Rp 120,000.00 |
| | | | | Jan 31 | Saldo | | Rp 30,00.00 |
| | | | Rp 150,000.00 | | | | Rp 150,000.00 |
| Feb 1 | Saldo | | Rp 30,000.00 | | | | |
| “Peralatan/ Tools” | |||||||
| Tgl/ date | Keterangan/ Note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 5 | Dibeli peralatan/ buy tool | JU-1 | Rp 1,000,000.00 | Jan 31 | Saldo | | Rp 1,000,000.00 |
| | | | Rp 1,000,000.00 | | | | Rp 1,000,000.00 |
| Feb 1 | Saldo | | Rp 1,000,000.00 | | | | |
| “Modal Briefa” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ Date | Keterangan/ note | Ref | Credit |
| Jan 31 | Saldo | | Rp 4,000,000.00 | Jan 1 | Diinvestasikan/ investment | JU-1 | Rp 4,000,000.00 |
| | | | Rp 4,000,000.00 | | | | Rp 4,000,000.00 |
| | | | | Feb 1 | Saldo | | Rp 4,000,000.00 |
| “Prive Briefa” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 24 | Diambil uang untuk pribadi/ prive for privation | JU-2 | Rp 300,000.00 | Jan 31 | Saldo | | Rp 300,000.00 |
| | | | Rp 300,000.00 | | | | Rp 300,000.00 |
| Feb 1 | Saldo | | Rp 300,000.00 | | | | |
| “Pendapatan Akuntan/ income accountan” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ date | Keterangan/ note | ref | Credit |
| Jan 31 | Saldp | | Rp 1,300,000.00 | Jan 9 | Diselesaikan pemeriksaan/ finished for check | JU-1 | Rp 500,000.00 |
| | | | | Jan 14 | Diselesaikan pemeriksaan/ finished for check | JU-1 | Rp 800,000.00 |
| | | | Rp 1,300,000.00 | | | | Rp 1,300,000.00 |
| | | | | Feb 1 | saldo | | Rp 1,300,000.00 |
| “Beban Transport/ Burden of transport” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debit | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 19 | Dibayar transport/ pay transport | JU-1 | Rp 50,000.00 | Jan 31 | Saldo | | Rp 50,000.00 |
| | | | Rp 50,000.00 | | | | RP 50,000.00 |
| Feb 1 | Saldo | | Rp 50,000.00 | | | | |
| | | | | | | | |
| “Beban Gaji/ burden of wage” | |||||||
| Tgl/ date | Keterangan/ note | ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 30 | Dibayar gaji/ pay wage | JU-2 | Rp 250,000.00 | Jan 31 | Saldo | | Rp 250,000.00 |
| | | | Rp 250,000.00 | | | | Rp 250,000.00 |
| Feb 1 | Saldo | | Rp 250,000.00 | | | | |
| “Beban Pemakaian Perlengkapan/ Burden of Used Equipment” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 31 | Persediaan perlengkapan/ stock of equipment | JU-2 | Rp 120,000.00 | Jan 31 | Saldo | | Rp 120,000.00 |
| | | | Rp 120,000.00 | | | | Rp 120,000.00 |
| Feb 1 | Saldo | | Rp 120,000.00 | | | | |
| “Beban Penyusutan Peralatan/ Burden of shrinkage Tool” | |||||||
| Tgl/ date | Keterangan/ note | Ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 31 | Penyusutan peralatan/ shrinkage tool | JU-2 | Rp 40,000.00 | Jan 31 | Saldo | | Rp 40,000.00 |
| | | | Rp 40,000.00 | | | | Rp 40,000.00 |
| Feb 1 | Saldo | | Rp 40,000.00 | | | | |
| “AKPH Peralatan/ shrinkage tool” | |||||||
| Tgl/ date | Keterangan/note | Ref | Debet | Tgl/ date | Keterangan/ note | Ref | Credit |
| Jan 31 | Saldo | | Rp 40,000.00 | Jan 31 | Disusutkan peralatan/ shrinkage tool | JU-2 | Rp 40,000.00 |
| | | | Rp 40,000.00 | | | | Rp 40,000.00 |
| | | | | Feb 1 | | | Rp 40,000.00 |
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