Buku Besar: dalam bentuk Staffel (Bentuk 3 Kolom)di dalam Akuntansi,
(Sumber: Ms. Arum.24 November 2011. Les Akuntansi. Favorit Course.)
Contoh soal:
Pada tanggal 1 Januari 1990, Drs. Budiman membuka sebuah konsultan dan akuntansi public yang bernama “Budi dan Co”
Selama bulan Januari, terjadi transaksi sebagai berikut
Januari 1990
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.
5) 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) Dibayar 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.
Jawab:
Dengan akun-akun sebagai berikut:
Ø Kas, kode: 111
Ø Piutang usaha, kode: 112
Ø Sewa dibayar dimuka, kode:113
Ø Perlengkapan, kode: 113
Ø Peralatan, kode: 121
Ø Utang usaha, kode 211
Ø Modal Budiman, kode:311
Ø Prive Budiman, kode:312
Ø Beban transport, kode: 511
Ø Beban gaji, kode: 512
Ø Beban pemakaian perlengkapan, kode: 513
Ø Beban penyusutan peralatan, kode: 514
“Budi & Co”
“Jurnal Umum (General of Journal)”
Per January 1990
| Tgl (Date) | Nama Akun dan keterangan (Account and Note) | Ref | Debet | Credit |
| Jan,1 | Kas (Cash) | 111 | Rp4.000.000 | |
| Modal Budiman (Capital Budiman) | 311 | | Rp4.000.000 | |
| Diinvestasikan ke perusahaan (Investation to Company) | | | | |
| Jan,2 | Sewa Dibayar dimuka (prepaid rent) | 113 | Rp1.200.000 | |
| Kas (Cash) | 111 | | Rp1.200.000 | |
| Dibayar sewa kantor untuk dua tahun (prepaid rent for 2 years) | | | | |
| Jan,5 | Perlengkapan (Equipment) | 114 | Rp150.000 | |
| Peralatan (Tools) | 121 | Rp1.000.000 | | |
| Kas (Cash) | 111 | | Rp.1.150.000 | |
| Dibeli tunai perlengkapan dan peralatan (buy equipment and tools) | | | | |
| Jan,9 | Kas (Cash) | 111 | Rp500.000 | |
| Pendapatan Akuntan (Income accountan) | | | Rp500.000 | |
| Diselesaikan pemeriksaan peruhsaan (Finished investigation company) | | | | |
| Jan,14 | Piutang Usaha (account receivable) | 112 | Rp800.000 | |
| Pendapatan akuntan (income accountan) | 411 | | Rp800.000 | |
| Diselesaikan pemeriksaa, akan di bayar 2 minggu (Finished investigation, it will pay 2 weeks) | | | | |
| Jan,19 | Beban transport (load for transport) | 511 | Rp50.000 | |
| Kas (Cash) | 111 | | Rp50.000 | |
| Dibayar biaya transport (pay for transport) | | | | |
| Jan,21 | Kas (Cash) | 111 | Rp800.000 | |
| Piutang Usaha (account receivable) | 112 | | Rp800.000 | |
| Diterima dari pelanggan pembayaran utang honorarium (accept from customer, about got even) | | | | |
| Jan,24 | Prive Budiman | 312 | Rp300.000 | |
| Kas (Cash) | 111 | | Rp300.000 | |
| Diambil uang untuk keperluan pribadi (take for prive) | | | | |
| Jan,30 | Beban gaji (salaries expenses) | 512 | Rp250.000 | |
| Kas (Cash) | 111 | | Rp250.000 | |
| Dibayar gaji pegawai (pay for salaries expenses) | | | | |
| Jan,31 | Beban Pemakaian Perlengkapan (use for supplies expenss) | 513 | Rp30.000 | |
| Beban penyusutan peralatan (tools depreciation) | 514 | Rp40.000 | | |
| Perlengkapan (Equipment) | 114 | | Rp30.000 | |
| AKPH Peralatan (accumulated depreciation for tools) | 121.1 | | Rp40.000 | |
| Beban Pemakaian Perlengkapan dan Beban penyusutan peralatan (use for supplies expenss and tools depreciation) | | | | |
| | | | Rp9.120.000 | Rp9.120.000 |
“Kas (Cash)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,1 | Diinvestasikan ke perusahaan (inventation in company) | JU-1 | Rp4.000.000 | - | D | Rp4.000.000 |
| Jan,2 | Dibayar sewa kantor untuk dua tahun (office rent for 2 years) | JU-1 | - | Rp1.200.000 | D | Rp2.800.000 |
| Jan,5 | Dibeli tunai perlengkapan&peralatan (buy equipment&tools) | JU-1 | - | Rp1.150.000 | D | Rp1.650.000 |
| Jan,9 | Diselesaikan pemeriksaan suatu perusahaan (Finished for investigation) | JU-1 | Rp500.000 | - | D | Rp2.150.000 |
| Jan,19 | Dibayar biaya transport (Pay for transportation) | JU-1 | - | Rp50.000 | D | Rp2.100.000 |
| Jan,21 | Diterima dari pelanggan pembayaran utang (receive from customer about got even) | JU-1 | Rp800.000 | - | D | Rp2.900.000 |
| Jan,24 | Diambil uang untuk pribad (Prive Budiman) | JU-2 | - | Rp300.000 | D | Rp2.600.000 |
| Jan,30 | Dibayar gaji (Pay for salary) | JU-2 | - | Rp250.000 | D | Rp2.350.000 |
“Piutang Usaha (account receivable)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,14 | Diselesaikan pemeriksaan honorarium (Finished for investigation about Honorarium) | JU-1 | Rp800.000 | - | D | Rp800.000 |
| Jan,21 | Diterima dari pelanggan pembayaran utang (receive from customer about got even) | JU-1 | - | Rp800.000 | D | - |
“Sewa Dibayar dimuka (prepaid rent)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,2 | Sewa Dibayar dimuka untuk dua tahun (prepaid rent for 2 years) | JU-1 | Rp1.200.000 | - | D | Rp1.200.000 |
| | | | | | | |
“Perlengkapan (Equipment)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,5 | Dibeli tunai perlengkapan&peralatan (Buy equipment&tools) | JU-1 | Rp150.000 | - | D | Rp150.000 |
| Jan,31 | Persediaan perlengkapan kantor (use for supplies expenss) | JU-2 | - | Rp120.000 | D | Rp30.000 |
“Peralatan (Tools)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,5 | Dibeli tunai perlengkapan&peralatan (Buy equipment&tools) | JU-1 | Rp150.000 | - | D | Rp150.000 |
“AKPH Peralatan (accumulated depreciation for tools)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,31 | Persediaan perlengkapan kantor (use for supplies expenss) | JU-2 | - | Rp40.000 | C | Rp40.000 |
| | | | | | | |
“Modal Budiman (Capital Budiman)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,1 | Diinvestasiikan ke dalam perusahan (invention for company) | JU-2 | - | Rp4.000.000 | C | Rp4.000.000 |
| | | | | | | |
“Prive Budiman”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,24 | Diambil uang untuk pribadi (Prive Budiman) | JU-2 | Rp300.000 | - | C | Rp300.000 |
| | | | | | | |
“Pendapatan Konsultan (Income Consultation)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,9 | Diselesaikan pemeriksaan honorarium (finished for investigation about honorarium | JU-1 | - | Rp500.000 | C | Rp500.000 |
| Jan,14 | Diselesaikan pemeriksaan honorarium (finished for investigation about honorarium | JU-1 | - | Rp800.000 | C | |
“Beban transport (load for transportation)
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,19 | Dibayar biaya transport (Pay for transportation) | JU-1 | Rp50.000 | - | D | Rp50.000 |
| | | | | | | |
“Beban Gaji (salaries expenses)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,30 | Dibayar gaji (Pay for salaries) | JU-2 | Rp250.000 | - | D | Rp250.000 |
| | | | | | | |
“Beban Pemakaian Perlengkapan (use for supplies expenss)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,31 | Beban Pemakaian Perlengkapan (use for supplies expenss) | JU-2 | Rp130.000 | - | D | Rp130.000 |
| | | | | | | |
“Beban penyusutan peralatan (tools depreciation)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,31 | Beban penyusutan peralatan (tools depreciation)” | JU-2 | Rp40.000 | - | D | Rp40.000 |
| | | | | | | |
Ledger: Staffel form (Form 3 Column) in Accounting,
(Source: Ms.. Arum.24 November 2011. Les Accounting. Favorite Course.)
Example question:
On January 1, 1990, Drs. Budiman opened a consulting and public accounting called "Budi and Co."
During the month of January, the following transactions occurred
January 1990
1) Invested cash in the company of: Rp 4,000,000.00
2) Paid office rent: Rp 1,200,000.00. For two years.
5) Cash Purchased office equipment: Rp 1.000.000,00, and office supplies: Rp 150,000.00
9) Completed inspection of a company with honorarium: Rp 500,000.00 received in cash
14) Completed inspection of a company, calculated honorarium: Rp 800.000,00 will be paid two weeks
19) Paid employees transport costs: Rp 50.000,00
21) Received from customer's debt payments honorarium checks: Rp 800.000,00
24) Paid cash for personal use company owners: Rp 300.000,00.
30) Paid staff salaries in January 1990: USD 250,000.00
31) inventory of office supplies: Rp 30.000,00. Depreciation of equipment: Rp 40,000.00 a month.
answer:
With the following accounts:
Cash, code: 111
Accounts receivable, code: 112
Prepaid Rent, Code: 113
Equipment, code: 113
Equipment, code: 121
Accounts payable, code 211
Capital Budiman, code: 311
Prive Budiman, code: 312
transport expenses, code: 511
Salaries, code: 512
equipment usage charges, code: 513
Depreciation of equipment, code: 514
“Budi & Co”
“Jurnal Umum (General of Journal)”
Per January 1990
| Tgl (Date) | Nama Akun dan keterangan (Account and Note) | Ref | Debet | Credit |
| Jan,1 | Kas (Cash) | 111 | Rp4.000.000 | |
| Modal Budiman (Capital Budiman) | 311 | | Rp4.000.000 | |
| Diinvestasikan ke perusahaan (Investation to Company) | | | | |
| Jan,2 | Sewa Dibayar dimuka (prepaid rent) | 113 | Rp1.200.000 | |
| Kas (Cash) | 111 | | Rp1.200.000 | |
| Dibayar sewa kantor untuk dua tahun (prepaid rent for 2 years) | | | | |
| Jan,5 | Perlengkapan (Equipment) | 114 | Rp150.000 | |
| Peralatan (Tools) | 121 | Rp1.000.000 | | |
| Kas (Cash) | 111 | | Rp.1.150.000 | |
| Dibeli tunai perlengkapan dan peralatan (buy equipment and tools) | | | | |
| Jan,9 | Kas (Cash) | 111 | Rp500.000 | |
| Pendapatan Akuntan (Income accountan) | | | Rp500.000 | |
| Diselesaikan pemeriksaan peruhsaan (Finished investigation company) | | | | |
| Jan,14 | Piutang Usaha (account receivable) | 112 | Rp800.000 | |
| Pendapatan akuntan (income accountan) | 411 | | Rp800.000 | |
| Diselesaikan pemeriksaa, akan di bayar 2 minggu (Finished investigation, it will pay 2 weeks) | | | | |
| Jan,19 | Beban transport (load for transport) | 511 | Rp50.000 | |
| Kas (Cash) | 111 | | Rp50.000 | |
| Dibayar biaya transport (pay for transport) | | | | |
| Jan,21 | Kas (Cash) | 111 | Rp800.000 | |
| Piutang Usaha (account receivable) | 112 | | Rp800.000 | |
| Diterima dari pelanggan pembayaran utang honorarium (accept from customer, about got even) | | | | |
| Jan,24 | Prive Budiman | 312 | Rp300.000 | |
| Kas (Cash) | 111 | | Rp300.000 | |
| Diambil uang untuk keperluan pribadi (take for prive) | | | | |
| Jan,30 | Beban gaji (salaries expenses) | 512 | Rp250.000 | |
| Kas (Cash) | 111 | | Rp250.000 | |
| Dibayar gaji pegawai (pay for salaries expenses) | | | | |
| Jan,31 | Beban Pemakaian Perlengkapan (use for supplies expenss) | 513 | Rp30.000 | |
| Beban penyusutan peralatan (tools depreciation) | 514 | Rp40.000 | | |
| Perlengkapan (Equipment) | 114 | | Rp30.000 | |
| AKPH Peralatan (accumulated depreciation for tools) | 121.1 | | Rp40.000 | |
| Beban Pemakaian Perlengkapan dan Beban penyusutan peralatan (use for supplies expenss and tools depreciation) | | | | |
| | | | Rp9.120.000 | Rp9.120.000 |
“Kas (Cash)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,1 | Diinvestasikan ke perusahaan (inventation in company) | JU-1 | Rp4.000.000 | - | D | Rp4.000.000 |
| Jan,2 | Dibayar sewa kantor untuk dua tahun (office rent for 2 years) | JU-1 | - | Rp1.200.000 | D | Rp2.800.000 |
| Jan,5 | Dibeli tunai perlengkapan&peralatan (buy equipment&tools) | JU-1 | - | Rp1.150.000 | D | Rp1.650.000 |
| Jan,9 | Diselesaikan pemeriksaan suatu perusahaan (Finished for investigation) | JU-1 | Rp500.000 | - | D | Rp2.150.000 |
| Jan,19 | Dibayar biaya transport (Pay for transportation) | JU-1 | - | Rp50.000 | D | Rp2.100.000 |
| Jan,21 | Diterima dari pelanggan pembayaran utang (receive from customer about got even) | JU-1 | Rp800.000 | - | D | Rp2.900.000 |
| Jan,24 | Diambil uang untuk pribad (Prive Budiman) | JU-2 | - | Rp300.000 | D | Rp2.600.000 |
| Jan,30 | Dibayar gaji (Pay for salary) | JU-2 | - | Rp250.000 | D | Rp2.350.000 |
“Piutang Usaha (account receivable)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,14 | Diselesaikan pemeriksaan honorarium (Finished for investigation about Honorarium) | JU-1 | Rp800.000 | - | D | Rp800.000 |
| Jan,21 | Diterima dari pelanggan pembayaran utang (receive from customer about got even) | JU-1 | - | Rp800.000 | D | - |
“Sewa Dibayar dimuka (prepaid rent)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,2 | Sewa Dibayar dimuka untuk dua tahun (prepaid rent for 2 years) | JU-1 | Rp1.200.000 | - | D | Rp1.200.000 |
| | | | | | | |
“Perlengkapan (Equipment)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,5 | Dibeli tunai perlengkapan&peralatan (Buy equipment&tools) | JU-1 | Rp150.000 | - | D | Rp150.000 |
| Jan,31 | Persediaan perlengkapan kantor (use for supplies expenss) | JU-2 | - | Rp120.000 | D | Rp30.000 |
“Peralatan (Tools)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,5 | Dibeli tunai perlengkapan&peralatan (Buy equipment&tools) | JU-1 | Rp150.000 | - | D | Rp150.000 |
“AKPH Peralatan (accumulated depreciation for tools)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,31 | Persediaan perlengkapan kantor (use for supplies expenss) | JU-2 | - | Rp40.000 | C | Rp40.000 |
| | | | | | | |
“Modal Budiman (Capital Budiman)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,1 | Diinvestasiikan ke dalam perusahan (invention for company) | JU-2 | - | Rp4.000.000 | C | Rp4.000.000 |
| | | | | | | |
“Prive Budiman”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,24 | Diambil uang untuk pribadi (Prive Budiman) | JU-2 | Rp300.000 | - | C | Rp300.000 |
| | | | | | | |
“Pendapatan Konsultan (Income Consultation)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,9 | Diselesaikan pemeriksaan honorarium (finished for investigation about honorarium | JU-1 | - | Rp500.000 | C | Rp500.000 |
| Jan,14 | Diselesaikan pemeriksaan honorarium (finished for investigation about honorarium | JU-1 | - | Rp800.000 | C | |
“Beban transport (load for transportation)
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,19 | Dibayar biaya transport (Pay for transportation) | JU-1 | Rp50.000 | - | D | Rp50.000 |
| | | | | | | |
“Beban Gaji (salaries expenses)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,30 | Dibayar gaji (Pay for salaries) | JU-2 | Rp250.000 | - | D | Rp250.000 |
| | | | | | | |
“Beban Pemakaian Perlengkapan (use for supplies expenss)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,31 | Beban Pemakaian Perlengkapan (use for supplies expenss) | JU-2 | Rp130.000 | - | D | Rp130.000 |
| | | | | | | |
“Beban penyusutan peralatan (tools depreciation)”
| Tgl (Date) | Keterangan (Note) | Ref | Debet | Credit | D/C | Saldo |
| Jan,31 | Beban penyusutan peralatan (tools depreciation)” | JU-2 | Rp40.000 | - | D | Rp40.000 |
| | | | | | | |
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