Buku Besar: dalam Bentuk Belajur Saldo Rangkap, di dalam Akuntansi,
(Sumber: Ms. Arum.24 November 2011. Les Akuntansi. Favorit Course.)
Contoh:
Pada tanggal 1 Oktober 2011, Pak Ahmad membuka perusahaan angkuntan “PO Elang”, selama bulan Oktober 2011, transaksi sebagai berikut:
Oktober 2011
2) Dsetorkan uang tunai: Rp50000000, perlengkapan: Rp2500000, peralatan: Rp4500000, kendaraan: Rp125000000
3) Diterima pendapatan dari pelanggan: Rp1250000
5) Dibeli peralatan secara kredit dari Toko Handoko: Rp2000000
7) Diterima pendapatan sebagai uang jasa pegangkutan: Rp750000
9) Dikirim tagihan kepada pelanggan atas pemakaian jasa angkungan: Rp1300000
10) Diterima pinjaman bank: Rp5000000
11) Diterima pendapatan jasa: Rp1500000
13) Dibayar premi asuransi: Rp600000
15) Dibayar biaya telepon: Rp450000
16) Dibayar biaya listrik: Rp300000
17) Diterima pendapatan jasa dari PDKaryaSejati: Rp1400000
18) Dibeli perlengkapan kantor secara kredit: Rp500000
19) Dibayar sebagian utang atas transaksi: Rp500000
20) Dibayar biaya lain-lain: Rp250000
21) Dibaayar biaya administrasi dan umum: Rp400000
23) Pak Ahmad mengambil uang perusahaan untuk keperluan pribadi: Rp350000
24) Dikirim tagihan kepada PTIntan: Rp1750000
26) Diterima pembayaran jasa angkutan: Rp650.000
28) Diterima pendapatan jasa dari pelanggan: Rp1650000
29) Dibayar gaji karyawan: Rp2400000
Jawab:
Untuk Jurnal Umum:
IN ENGLISH (with google translate Indonesian-english):
Great books: the shape Dual Balance Belajur, in Accounting,
(Source: Ms.. Arum.24 November 2011. Les Accounting. Favorite Course.)
example:
On 1 October 2011, Mr. Ahmad opened its angkuntan "PO Eagle", during the month of October 2011, the following transactions:
October 2011
2) cash Dsetorkan: Rp50000000, equipment: Rp2500000, equipment: Rp4500000, vehicle: Rp125000000
3) Received income from customers: Rp1250000
5) Purchased equipment on credit from shops Handoko: Rp2000000
7) Received income as fees pegangkutan: Rp750000
9) Submit bills to customers for the use of services angkungan: Rp1300000
10) Received bank loan: Rp5000000
11) Received service revenues: Rp1500000
13) Paid insurance premium: Rp600000
15) Paid telephone expenses: Rp450000
16) Paid the cost of electricity: Rp300000
17) Received income from services PDKaryaSejati: Rp1400000
18) Purchased office supplies on credit: Rp500000
19) Paid some debts of transactions: Rp500000
20) Paid miscellaneous expenses: Rp250000
21) General and administrative expenses Dibaayar: Rp400000
23) Mr Ahmad took company money for personal purposes: Rp350000
24) Posted bill to PTIntan: Rp1750000
26) Received payment of freight services: Rp650.000
28) Received income from customer services: Rp1650000
29) Paid salaries of employees: Rp2400000
answer:
For General Journal:
“PO Elang”
Jurnal Umum
Per Oktober 2011
| Tgl (Date) | Nama Akun dan keterangannya (Name of accountan and note) | Ref | Debet | Credit |
| Oct,2 | Kas (Cash) | 111 | Rp50.000.000 | |
| Perlengkapan (Equipment) | 114 | Rp2.500.000 | | |
| Peralatan (Tools) | 121 | Rp4.500.000 | | |
| Kendaraan (vehicle) | 122 | Rp125.000.000 | | |
| Disetorkan uang tunai, perlengkapan, peralatan, kendaraan (Investation capital, equipment, tools, vehicle) | 311 | | Rp182.000.000 | |
| Oct,3 | Kas (Cash) | 111 | Rp1.250.000 | |
| Pendapatan angkuntan (Income transportation) | | | Rp1.250.000 | |
| Diterima pendapatan (accept income) | | | | |
| Oct,5 | Peralatan (Tools) | 121 | Rp2.000.000 | |
| Utang Usaha (business debt) | 221 | | Rp2.000.000 | |
| Dibeli peralatan secara kredit dari toko Handoko (buy tools in a credit from Handoko shoop) | | | | |
| Oct,7 | Kas (Cash) | 111 | Rp750.000 | |
| Pendapatan diterima dimuka (unearned revenues) | 411 | | Rp750.000 | |
| Diterima pendapatan sebagian uang jasa (accept income little) | | | | |
| Oct, 9 | Piutang Usaha (account receivable) | 113 | Rp1.300.000 | |
| Pendapatan angkutan (income transportation) | 411 | | Rp1.300.000 | |
| Dikirim tagihan kepada pelanggan (sent customer invoice) | | | | |
| Oct, 10 | Kas (Cash) | 111 | Rp5.000.000 | |
| Utang Bank (bank loan) | 222 | | Rp5.000.000 | |
| Diterima pinjaman bank (accept about bank loan) | | | | |
| Oct, 11 | Kas (Cash) | 111 | Rp500.000 | |
| Piutang Usaha (account receivable) | 113 | Rp1.000.000 | | |
| Pendapatan angkutan (Income transportation) | 411 | | Rp1.500.000 | |
| Diterima pendapatan jasa (accept income) | | | | |
| Oct, 13 | Beban asuransi (Insurance premium) | 512 | Rp600.000 | |
| Kas (Cash) | 111 | | Rp600.000 | |
| Dibayar premi asuransi (pay for insurance premium) | | | | |
| Oct,15 | Beban telepon (Load telephone) | 512 | Rp450.000 | |
| Kas (Cash) | 111 | | Rp450.000 | |
| Dibayar biaya telepon (pay for load telephone) | | | | |
| Oct,16 | Beban listrik (load electric) | 512 | Rp300.000 | |
| Kas (Cash) | 111 | | Rp300.000 | |
| Dibayar biaya listrik (pay for load electric) | | | | |
| Oct,17 | Kas (Cash) | 111 | Rp1.400.000 | |
| | Pendapatan angkutan (Income transportation) | 411 | | Rp1.400.000 |
| | Diterima pendapatan jasa dari PDKaryaSejati (Accept income from PDKaryaSejati) | | | |
| Oct,18 | Perlengkapan (Equipment) | 113 | Rp500.000 | |
| Utang Usaha (business debt) | 221 | | Rp500.000 | |
| Dibeli perlengkapan kantor secara kredit (Buy equipment, by credit) | | | | |
| Oct, 19 | Utang Usaha (business debt) | 221 | Rp500.000 | |
| Kas (Cash) | 111 | | Rp500.000 | |
| Dibayar sebagian utang (pay half business debt) | | | | |
| Oct,20 | Beban lain-lain (load others) | 513 | Rp250.000 | |
| Kas (Cash) | 111 | | Rp250.000 | |
| Dibayar biaya lain-lain (Pay for load others) | | | | |
| Oct, 21 | Beban administrasi dan umum (general and administration expenses) | 515 | Rp400.000 | |
| Kas (Cash) | 111 | | Rp400.000 | |
| Dibayar biaya administrasi dan umum (Pay for general and administration expenses) | | | | |
| Oct, 23 | Prive Ahmad | 312 | Rp350.000 | |
| Kas (Cash) | 111 | | Rp350.000 | |
| Pak Ahmad mengambil uang perusahaan (Mr. Ahmad take money from company) | | | | |
| Oct, 24 | Piutang Usaha (account receivable) | 113 | Rp1.750.000 | |
| Pendapatan angkuntan (income transportation) | 411 | | Rp1.750.000 | |
| Dikirim tagihan kepada PTIntan (sent customer invoice to PTInttan) | | | | |
| Oct, 26 | Kas (Cash) | 111 | Rp650.000 | |
| Pendaptan Angkuntan (Income transportation) | 411 | | Rp650.000 | |
| Diterima pembayaran jasa angkuntan (accept pay income transportation) | | | | |
| Oct, 28 | Kas (Cash) | 111 | Rp1.650.000 | |
| Pendapatan angkuntan (Income transportation) | 411 | | Rp1.650.000 | |
| Diterima pendapatan angkuntan (Accept income transportation) | | | | |
| Oct,29 | Beban gaji (salaries expenses) | 511 | Rp2.400.000 | |
| Kas (Cash) | 111 | | Rp2.400.000 | |
| Dibayar gaji karyawan (pay for salaries expenses) | | | | |
| | | | Rp205.000.000 | Rp205.000.000 |
Buku besar bentuk belajur Saldo Rangkap:
“Kas (Cash)/111”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,2 | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan (Investation capital, equipment, tools, vehicle) | JU | Rp50.000.000 | - | Rp50.000.000 | - |
| Oct,3 | Diterima pendapatan (accept income) | JU | Rp1.250.000 | - | Rp51.250.000 | - |
| Oct,7 | Diterima pendapatan sebagian uang jasa (accept income little) | JU | Rp750.000 | - | Rp52.000.000 | - |
| Oct,10 | Diterima pinjaman bank (accept about bank loan) | JU | Rp5.000.000 | - | Rp57.000.000 | - |
| Oct,11 | Diterima pendapatan jasa (accept income) | JU | Rp500.000 | - | Rp57.500.000 | - |
| Oct,13 | Dibayar premi asuransi (pay for insurance premium) | JU | - | Rp600.000 | Rp56.900.000 | - |
| Oct,15 | Dibayar biaya telepon (pay for load telephone) | JU | - | Rp450.000 | Rp56.450.000 | - |
| Oct,16 | Dibayar biaya listrik (pay for load electric) | JU | - | Rp300.000 | Rp56.150.000 | - |
| Oct,17 | Diterima pendapatan jasa dari PDKaryaSejati (Accept income from PDKaryaSejati) | JU | Rp1.400.000 | - | Rp57.550.000 | - |
| Oct,19 | Dibayar sebagian utang (pay half business debt) | JU | - | Rp500.000 | Rp57.050.000 | - |
| Oct,20 | Dibayar biaya lain-lain (Pay for load others) | JU | - | Rp250.000 | Rp56.800.000 | - |
| Oct,21 | Dibayar biaya administrasi dan umum (Pay for general and administration expenses) | JU | - | Rp400.000 | Rp56.400.000 | - |
| Oct,23 | Pak Ahmad mengambil uang perusahaan (Mr. Ahmad take money from company) | JU | - | Rp350.000 | Rp56.050.000 | - |
| Oct,26 | Diterima pembayaran jasa angkuntan (accept pay income transportation) | JU | Rp650.000 | - | Rp56.700.000 | - |
| Oct,28 | Diterima pendapatan angkuntan (Accept income transportation) | JU | Rp1.650.000 | - | Rp58.350.000 | - |
| Oct,29 | Dibayar gaji karyawan (pay for salaries expenses) | JU | - | Rp2.400.000 | Rp55.950.000 | - |
“Piutang Usaha (account receivable)/ 113”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,9 | Dikirim tagihan kepada pelanggan (sent customer invoice) | JU | Rp1.300.000 | - | Rp1.300.000 | |
| Oct,11 | Diterima pendapatan jasa (accept income) | JU | RP1.000.000 | - | Rp2.300.000 | |
| Oct,24 | Dikirim tagihan kepada PTIntan (sent customer invoice to PTInttan) | JU | Rp1.750.000 | - | Rp3.050.000 | |
| | | | | | | |
“Perlengkapan (Equipment)/ 114”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,2 | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan (Investation capital, equipment, tools, vehicle) | JU | Rp2.500.000 | - | Rp2.500.000 | - |
| Oct,18 | Dibeli perlengkapan kantor secara kredit (Buy equipment, by credit) | JU | Rp500.0000 | - | Rp3.000.000 | - |
“Peralatan (Tools)/ 121”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,2 | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan (Investation capital, equipment, tools, vehicle) | JU | Rp4.500.000 | - | Rp4.500.000 | - |
| Oct,5 | Dibeli peralatan secara kredit dari toko Handoko (buy tools in a credit from Handoko shoop) | JU | Rp2.000.000 | - | Rp6.500.000 | - |
“Kendaraan (vehicle)/122”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,2 | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan (Investation capital, equipment, tools, vehicle) | JU | Rp125.000.000.000 | - | Rp125.000.000.000 | - |
“Utang Usaha (business debt)/ 211”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,5 | Dibeli peralatan secara kredit dari toko Handoko (buy tools in a credit from Handoko shoop) | JU | - | Rp2.000.000 | - | Rp2.000.000 |
| Oct,18 | Dibeli perlengkapan kantor secara kredit (Buy equipment, by credit) | JU | | Rp500.000 | - | Rp2.500.000 |
| Oct,19 | Dibayar sebagian utang (pay half business debt) | JU | Rp500.000 | - | - | Rp2.000.000 |
“Pendapatan diterima dimuka (unearned revenues)/ 212”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct, 7 | Diterima pendapatan sebagian uang jasa (accept income little) | | - | Rp750.000 | - | Rp750.000 |
“Utang Bank (bank loan)/ 222”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,10 | Diterima pinjaman bank (accept about bank loan) | | - | Rp5.000.000 | - | Rp5.000.000 |
“Modal Pak Ahmad (Capital Mr. Ahmad)/311”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,2 | Disetorkan uang tunai, perlengkapan, peralatan, kendaraan (Investation capital, equipment, tools, vehicle) | | - | Rp182.000.000 | - | Rp182.000.000 |
“Prive Ahmad/ 312”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,23 | Pak Ahmad mengambil uang perusahaan (Mr. Ahmad take money from company) | JU | Rp350.000 | - | Rp350.000 | - |
“Pendapatan Angkutan (Income transportation)/ 411”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,3 | Diterima pendapatan (accept income) | JU | - | Rp1.250.000 | - | Rp1.250.000 |
| Oct,9 | Dikirim tagihan kepada pelanggan (sent customer invoice) | JU | - | Rp1.300.000 | | Rp2.550.000 |
| Oct,17 | Diterima pendapatan jasa dari PDKaryaSejati (Accept income from PDKaryaSejati) | JU | - | Rp1.400.000 | | Rp3.950.000 |
| Oct,24 | Dikirim tagihan kepada PTIntan (sent customer invoice to PTInttan) | | - | Rp1.750.000 | | Rp5.700.000 |
| Oct,26 | Diterima pembayaran jasa angkuntan (accept pay income transportation) | JU | - | Rp650.000 | | Rp6.350.000 |
| Oct,28 | Diterima pendapatan angkuntan (Accept income transportation) | JU | - | Rp1.650.000 | | Rp8.000.000 |
| Oct, 11 | Diterima pendapatan jasa (accept income) | JU | - | Rp1.500.000 | | Rp9.500.000 |
“Beban asuransi (Insurance premium)/511”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,13 | Dibayar premi asuransi (pay for insurance premium) | JU | Rp600.000 | - | Rp600.000 | - |
“Beban Telepon (Load Telephone)/ 514”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,15 | Dibayar biaya telepon (pay for load telephone) | JU | Rp450.000 | - | Rp450.000 | - |
“Beban Listrik (Load Electric)/ 519”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,16 | Dibayar biaya listrik (pay for load electric) | JU | Rp300.000 | - | Rp300.000 | - |
“Beban lain-lain (Load others)/ 519”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,20 | Dibayar biaya lain-lain (Pay for load others) | JU | Rp250.000 | - | Rp250.000 | - |
“Beban administrasi dan umum (general and administration expenses)/520”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,21 | Dibayar biaya administrasi dan umum (Pay for general and administration expenses) | JU | Rp400.000 | - | Rp400.000 | - |
“Beban gaji (salaries expenses)/ 521”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | Saldo | |
| Debet | Credit | |||||
| Oct,29 | Dibayar gaji karyawan (pay for salaries expenses) | JU | Rp2.400.000 | - | Rp2.400.000 | - |
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