Buku Besar: dalam Bentuk “T”, di dalam Akuntansi,
(Sumber: Ms. Arum.2 Februari 2012. Les Akuntansi. Favorit Course.)
Contoh soal:
Pada tanggal 1 Februari 2010. Syaila mendirikan perusahan jasa di bidang laundry dan dry cleaning dengan nama “Syaila Cleanning”. Transaksi yang dilakukannya selama bulan Februari 2010, ada sebagai berikut:
Februari 2010
1) Syaila memindahkan uang simpanannya di Bank, dari rekening pribadi ke rekening “Syaila Cleaning” sebesar: Rp33000000, sebagai modal awal perusahaannya. Selain itu, meja tulis dan kursi milik pribadinya, seharga: Rp1000000, dan pengharum, sabun pencuci senilai: Rp110000, diserahkan ke perusahaan “Syaila Cleaning”.
3) Dibayar sewa ruangan untuk kantor dan untuk usaha sebesar: Rp10.000.000, untuk 2 tahun.
4) Dibeli alat tulis dan perlengkapan lainnya, seharga: Rp3000000, secara tunai
10) Dibayar upah pekerja yang merapikan ruangan usaha sebesar: Rp500000
11) Dibayar harga bahan yang dipakai dalam merapikan ruangan sebesar: Rp400000
12) Dibeli mesin Laundry dan mesin “Dry Cleaning” sebesar: Rp12500000, dibayar tunai: Rp10000000, dan sisanyakan dibayar kemudian.
15) Diterima tunai untuk hasil pekerjaan laundry: Rp900000, dan hasil pekerjaan dry cleaning: Rp1500000
20) Diserahkan hasil pekerjaan laundry dan dry cleaning kepada “Novita Salon” berupa pakaian, pakaian pengantin sebesar: Rp5000000, dan uangnya akan diterima beberapa hari kemudian.
26) Diterima dari “Novita Salon” sebagai pembayaran tagihan tanggal 20 Februari yang lalu, sebesar: Rp4000000
27) Dibayar beban bunga, sebesar: Rp150000
28) Dibayar beban lain-lain, sebesar: Rp225000
28) Diterima bunga Bank, sebesar: Rp60000
29) Di buku sewa ruangan yang menjadi beban bulan Februari, sebesar: Rp2000000
29) Disusutkan AKPH Peralatan, sebesar: 5%, dan mesin cuci: 10%
Jawab:
IN ENGLISH (with google translate Indonesian-english):
Great books: in the form of "T", in Accounting,
(Source: Ms.. Arum.2 February 2012. Les Accounting. Favorite Course.)
Example question:
On February 1, 2010. Syaila established company in the field of service laundry and dry cleaning with the name "Syaila Cleanning". Transactions are done during the month of February 2010, there are as follows:
February 2010
1) Syaila move his savings in the bank, from a personal account to the account of "Syaila Cleaning" by: Rp33000000, as its initial capital. Additionally, a writing desk and chair personal property, for: Rp1000000, and fragrances, detergent soap worth: Rp110000, submitted to the company "Syaila Cleaning".
3) Paid rent for office space and for operations of: 10,000,000, for 2 years.
4) Purchased stationery and other supplies, for: Rp3000000, in cash
10) Paid wages of workers who tidied room for business: Rp500000
11) Paid the price of materials used in the room tidy for: Rp400000
12) Purchased laundry machines and machines "Dry Cleaning" by: Rp12500000, paid in cash: Rp10000000, and sisanyakan paid later.
15) Received cash for laundry work outcomes: Rp900000, and the work of dry cleaning: Rp1500000
20) Presented the work of laundry and dry cleaning to "Novita Salon" in the form of clothing, bridal wear for: Rp5000000, and the money will be received a few days later.
26) Received from "Novita Salon" as a bill payment on 20 February, at: Rp4000000
27) Paid interest expense, amounted to: Rp150000
28) Paid other expenses, amounted to: Rp225000
28) Received Bank interest, amounted to: Rp60000
29) In the book a load space lease in February, amounting to: Rp2000000
29) Depreciated AKPH equipment, as follows: 5%, and the washing machine: 10%
answer:
“Syaila Cleaning”
Jurnal Umum (General Journal)
Per February 2010
| Tgl (Date) | Name Akun & Keterangan (Name of Account & Note) | Ref | Debet | Credit |
| Feb,1 | Kas (Cash) | 111 | Rp33.000.000 | |
| Perlengkapan (Equipment) | 114 | Rp110.000 | | |
| Peralatan (Tools) | 121 | Rp1.000.000 | | |
| Modal Syaila (Capital Syaila) | 301 | | Rp34.110.000 | |
| Syaila memindahkan uang dari rekening pribadi (Syaila give money from personal account) | | | | |
| Feb,3 | Sewa Dibayar dimuka (prepaid rent) | 112 | Rp10.000.000 | |
| Kas (Cash) | 111 | | Rp10.000.000 | |
| Dibayar sewa ruangan kantor untuk dua tahun (Pay rent room of office, for 2 years) | | | | |
| Feb,4 | Perlengkapan (Equipment) | 114 | Rp3.000.000 | |
| Kas (Cash) | 111 | | Rp3.000.000 | |
| Dibeli alat tulis dan perlengkapan tunai (Buy writer tools & equipment by cash) | | | | |
| Feb,10 | Beban Gaji (salaries expenses) | 511 | Rp500.000 | |
| Kas (Cash) | 111 | | Rp500.000 | |
| Dibayar upah pekerja (pay for salaries expenses) | | | | |
| Feb,11 | Beban lain-lain (Load others) | 114 | Rp400.000 | |
| Kas (Cash) | 111 | | Rp400.000 | |
| Dibayar harga bahan (Pay for matter) | | | | |
| Feb,12 | Mesin Laundry & Dry Cleaning | 121 | Rp12.500.000 | |
| Kas (Cash) | 111 | | Rp10.000.000 | |
| Utang usaha (business debt) | 211 | | Rp2.500.000 | |
| Di beli mesin Laundry and mesin Dry Cleaning (Buy mesin Laundry & Dry Cleaning) | | | | |
| Feb,13 | Kas (Cash) | 111 | Rp2.400.000 | |
| Pendapatan Laundry (Income Laundry) | 411 | | Rp2.400.000 | |
| Diterima tunai hasil laundry & Dry Cleaning (accept income from laundry& Dry Cleaning) | | | | |
| Feb,20 | Piutang Usaha (Account receivable) | 113 | Rp5.000.000 | |
| Pendapatan Laundry (Income Laundry) | 411 | | Rp5.000.000 | |
| Diserahkan hasil laundry &Dry Cleaning (income from Laundry & Dry Cleaning) | | | | |
| Feb,26 | Kas (Cash) | 111 | Rp5.000.000 | |
| Piutang Usaha (Account receivable) | 113 | | Rp5.000.000 | |
| Diterima dari “Novta Salon” (accept from “Novita Salon”) | | | | |
| Feb,27 | Beban bunga (interest payable) | 512 | Rp150.000 | |
| Kas (Cash) | 111 | | Rp150.000 | |
| Dibayar beban bunga (pay interest payable) | | | | |
| Feb,28 | Beban lain-lain (load others) | 513 | Rp225.000 | |
| Kas (Cash) | 111 | | Rp225.000 | |
| Diterima beban lain-lain (accept load others) | | | | |
| Feb,28 | Kas (Cash) | 111 | Rp60.000 | |
| Pendapatan bunga (interest income) | 412 | | Rp60.000 | |
| Diterima bunga bank (accept interest income) | | | | |
| Feb, 29 | Beban sewa (load rent) | 513 | Rp2.000.000 | |
| Kas (Cash) | 111 | | Rp2.000.000 | |
| Di buku sewa ruangan menjadi beban (in book, rent room to load) | | | | |
| Feb,29 | Beban penyusutan peralatan (tools depreciation) | | Rp50.000 | |
| Akumulasi penyusutan peralatan (accumulation tools depreciation) | | | Rp50.000 | |
| | | | | |
| Feb,30 | Beban penyusutan Mesin Laundry&Dry Celaning (Mesin Laundry& Dry cleaning depreciation) | | Rp1.250.000 | |
| Akumulasi penyusutan Mesin Laundry&Dry Cleaning (accumulation mesin Cleaning&Dry Cleaning depreciation) | | | Rp1.250.000 | |
| | | | Rp76.650.000 | Rp7.650.000 |
| | | | | |
Buku besar, bentuk “T” (Special ledger “T”):
| “Kas (Cash)/ 111” | |||
| 2/2 | Rp3.300.000 | 3/2 | Rp10.000.000 |
| 15/2 | Rp2.400.000 | 4/2 | Rp3.000.000 |
| 26/2 | Rp5.000.000 | 10/2 | Rp500.000 |
| 28/2 | Rp60.000 | 11/2 | Rp400.000 |
| | | 12/2 | Rp10.000.000 |
| | | 27/2 | Rp150.000 |
| | | 28/2 | Rp225.000 |
| | | 29/2 | Rp2.000.000 |
| | | 29/2 | Rp13.195.000 |
| | Rp40.460.000 | | Rp40.460.000 |
| 1/3 (Saldo): | Rp14.185.000 | | |
| “Piutang Usaha (Account receivable)/ 112” | |||
| 20/2 | Rp5.000.000 | 26/2 | Rp5.000.000 |
| | | 20/2 | 0 |
| | | | |
| | Rp5.000.000 | | Rp5.000.000 |
| 1/3 (Saldo): | 0 | | |
| “Sewa Dibayar dimuka (prepaid rent)/ 113” | |||
| 3/2 | Rp10.000.000 | 29/2 Saldo | Rp10.000.000 |
| | | | 0 |
| | | | |
| | Rp10.000.000 | | Rp10.000.000 |
| 1/3 (Saldo): | Rp10.000.000 | | |
| “Perlengkapan (Equipment)/ 114” | |||
| 1/2 | Rp110.000 | 29/2 Saldo | Rp3.100.000 |
| 4/2 | Rp3.000.000 | | |
| | | | |
| | Rp3.110.000 | | Rp3.110.000 |
| 1/3 (Saldo): | Rp3.110.000 | | |
| “Peralatan (Tools)/ 121” | |||
| ½ | Rp1.000.000 | 29/2 Saldo | Rp1.000.000 |
| | | | |
| | | | |
| | Rp1.000.000 | | Rp1.000.000 |
| 1/3 (Saldo): | Rp1.000.000 | | |
| “Akumulasi penyusutan peralatan (accumulation tools depreciation)/ 122” | |||
| 29/2 (Saldo) | Rp55.000 | 29/2 Saldo | Rp55.000 |
| | | | |
| | | | |
| | Rp55.000 | | Rp55.000 |
| | | 1/3 (Saldo) | Rp55.000 |
| “Mesin Laundry& Dry Cleaning/ 123” | |||
| 11/2 | Rp400.000 | 29/2 Saldo | Rp400.000 |
| | | | |
| | | | |
| | Rp400.000 | | Rp400.000 |
| 1/3 (Saldo): | Rp400.000 | | |
| “Akumulasi Penyusutan Mesin (Accumulation mesin depreciation)/ 124” | |||
| 29/2 (Saldo) | Rp1.250.000 | 29/2 | Rp1.250.000 |
| | | | |
| | | | |
| | Rp1.250.000 | | Rp1.250.000 |
| 1/3 (Saldo): | Rp1.250.000 | | |
| “Utang Usaha (business debt)/ 211” | |||
| 29/2 (Saldo) | Rp1.500.000 | 12/2 | Rp2.500.000 |
| | | | |
| | | | |
| | Rp2.500.000 | | Rp2.500.000 |
| | | 1/3 (Saldo) | Rp2.500.000 |
| “Modal Syaila (Capital Syaila)/ 311” | |||
| 29/2 (Saldo) | Rp34.100.000 | 1/2 | Rp34.100.000 |
| | | | |
| | | | |
| | Rp34.100.000 | | Rp34.100.000 |
| | | 1/3 (Saldo) | Rp34.100.000 |
| “Pendapatan Laundry (Income Laundry) 411” | |||
| 29/2 (Saldo) | Rp7.400.000 | 15/2 | Rp2.400.000 |
| | | 20/2 | Rp5.000.000 |
| | | | |
| | Rp7.400.000 | | Rp7.400.000 |
| | | 1/3 (Saldo) | Rp7.400.000 |
| “Pendapatan bunga (interest income)/ 412” | |||
| 29/2 (Saldo) | Rp60.000 | 28/2 | Rp60.000 |
| | | | Rp60.000 |
| | | | |
| | Rp60.000 | | Rp60.000 |
| | | 1/3 (Saldo) | Rp60.000 |
| “Beban Sewa (Load rent)/ 514” | |||
| 29/2 (Saldo) | Rp2.000.000 | 29/2 | Rp2.000.000 |
| | | | |
| | | | |
| | Rp2.000.000 | | Rp2.000.000 |
| 1/3 (Saldo) | Rp2.000.000 | | |
| “Beban Penyusutan Mesin (Load Mesin Depreciation)/ 516” | |||
| 29/2 (Saldo) | Rp1.250.000 | 29/2 | Rp1.250.000 |
| | | | |
| | | | |
| | Rp1.250.000 | | Rp1.250.000 |
| 1/3 (Saldo) | Rp1.250.000 | | |
| “Beban Gaji (Salaries expenses)/ 517” | |||
| 29/2 (Saldo) | Rp500.000 | 29/2 | Rp500.000 |
| | | | |
| | | | |
| | Rp500.000 | | Rp500.000 |
| 1/3 (Saldo) | Rp500.000 | | |
| “Beban Lain-lain (Load others)/ 517” | |||
| 1/2 | Rp400.000 | 29/2 (Saldo) | Rp625.000 |
| 28/2 | Rp225.000 | | |
| | | | |
| | Rp625.000 | | Rp625.000 |
| 1/3 (Saldo) | Rp625.000 | | |
| “Beban bunga (interest payable)/ 513” | |||
| 1/2 | Rp150.000 | 29/2 (Saldo) | Rp150.000 |
| | | | |
| | | | |
| | Rp150.000 | | Rp150.000 |
| 1/3 (Saldo) | Rp150.000 | | |
| “Beban Penyusutan Peralatan (Load Tools Depreciation)/ 515” | |||
| 29/2 | Rp55.000 | 29/2 (Saldo) | Rp55.000 |
| | | | |
| | | | |
| | Rp55.000 | | Rp55.000 |
| 1/3 (Saldo) | Rp55.000 | | |
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