Archive for 2016
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| Adjusting Journal | ||||
| Date | Explanation | P/R | Debit | Credit |
| Dec-31 | Supplies expense | 1000000 | ||
| Supplies | 1000000 | |||
| Depr.Equipment.Exp | 800000 | |||
| Accum.Depr.Equipment | 800000 | |||
| Advertising expense | 1200000 | |||
| Expense payable (Advertising expense) | 1200000 | |||
| Salaries expense | 250000 | |||
| Expense payable (Salaries expense) | 250000 | |||
WorkSheet
Contoh Soal - 3 ( Siklus Akuntansi : Trial Balance, Adjusting Journal, Worksheet, Financial Statement)
Soal 2
Perusahaan jasa perorangan diberi nama
“Cleaning Service” milik Tn.Abas telah menyusun neraca saldo pada tanggal 31
Maret 2010 sebagai berikut :
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Perusahaan jasa “Cleaning Service”
Trial Balance
Per 31 Maret 2010
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|||
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111
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Cash
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68000000
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|
|
112
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Account receivable
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2000000
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113
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Supplies
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500000
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114
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Equipment
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12000000
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|
|
211
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Account payable
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|
5000000
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|
311
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Tn.Abas, capital
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|
75000000
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|
312
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Tn.Abas, Drawing
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1000000
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|
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411
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Service revenue
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|
9750000
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|
511
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Rent expense
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1500000
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|
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512
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Salaries expense
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4000000
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|
|
513
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Electricity and tellphone expense
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250000
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514
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Micellaneous expense
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500000
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|
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|
|
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89750000
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89750000
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Selama bulan April 2010 telah terjadi
transaksi transaksi sebagai berikut :
|
April
|
01
|
Membayar sewa untuk bulan Desember 2010 Rp. 1.500.000
|
|
|
02
|
Diterima uang hasil tagihan dari langganan PT Ramayana
Rp. 2.000.000
|
|
|
03
|
Dibelli tambahan perlengkapan cleaning service seharga
tunai Rp. 1.250.000
|
|
|
10
|
Diterima uang dari langganan atas jasa service dari PT
Garuda dengan kontrak sebulan Rp. 3.800.000 uang baru diterima Rp. 2.000.000
|
|
|
11
|
Dibayar utang kepada kreditur sebesar Rp. 3.000.000
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|
|
15
|
Membayar gaji para karyawan untuk 2 minggu sebesar Rp. 2.000.000
|
|
|
17
|
Diterima uang muka dari langganan Bank BNI atas jasa
cleaning service sebesar Rp. 1.000.000
sedangkan jasa kontrak yang disepakati untuk satu bulan Rp. 3.000.000
|
|
|
18
|
Dibayar beban listrik telpon bulan ini Rp. 350.000
|
|
|
20
|
Tn.Abas mengambil uang tunai dari kas perusahaan
sebesar Rp. 600.000
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|
|
22
|
Dibayar biaya serba-serbi untuk keperluan perusahaan sebesar Rp.
600.000
|
|
|
23
|
Diterima uang kontrak jasa cleaning service dari
PT Trakindo untuk satu bulan Rp.
3.500.000
|
|
|
25
|
Dibayar biaya keamanan dan kebersihan (dicatat pada aku
serba-serbi) Rp. 250.000
|
|
|
30
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Dibayar gaji para karyawan untuk 2 minggu sebesar Rp. 2.000.000
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|
|
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Diminta :
a.
Buatlah general journal untuk
transaksi diatas
b.
Posting general journal tersebut
kedalam general ledger yang akunnya bersaldo rangkap
c.
Susunlah trial balance per 31
April 2010
JAWABAN
| General Jurnal | ||||
| Date | Explanation | P/R | Debit | Credit |
| 1 | Rent Expense | Rp 1,500,000 | ||
| Cash | Rp 1,500,000 | |||
| 2 | Cash | Rp 2,000,000 | ||
| Receivable | Rp 2,000,000 | |||
| 3 | Supplies Expense | Rp 1,250,000 | ||
| Cash | Rp 1,250,000 | |||
| 10 | Cash | Rp 2,000,000 | ||
| Receivable | Rp 1,800,000 | |||
| Revenue | Rp 3,800,000 | |||
| 11 | Acc. Payable | Rp 3,000,000 | ||
| Cash | Rp 3,000,000 | |||
| 15 | Salaries Expense | Rp 2,000,000 | ||
| Cash | Rp 2,000,000 | |||
| 17 | Cash | Rp 1,000,000 | ||
| Receivable | Rp 2,000,000 | |||
| Revenue | Rp 3,000,000 | |||
| 18 | Electricity+Tellphone Expense | Rp 350,000 | ||
| Cash | Rp 350,000 | |||
| 20 | Tn. Abas Drawing | Rp 500,000 | ||
| Cash | Rp 500,000 | |||
| 22 | Micellaneous | Rp 600,000 | ||
| Cash | Rp 600,000 | |||
| 23 | Cash | Rp 3,500,000 | ||
| Revenue | Rp 3,500,000 | |||
| 25 | Keamanan & kebersihan | Rp 250,000 | ||
| Cash | Rp 250,000 | |||
| 30 | Salaries Expense | Rp 2,000,000 | ||
| Cash | Rp 2,000,000 | |||
| Total | Rp 23,750,000 | Rp 23,750,000 | ||
| General Ledger | ||||||
| Cash | 111 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 68,000,000 | Rp 68,000,000 | ||||
| April | ||||||
| 1 | Rp 1,500,000 | Rp 66,500,000 | ||||
| 2 | Rp 2,000,000 | Rp 68,500,000 | ||||
| 3 | Rp 1,250,000 | Rp 67,250,000 | ||||
| 10 | Rp 2,000,000 | Rp 69,250,000 | ||||
| 11 | Rp 3,000,000 | Rp 66,250,000 | ||||
| 15 | Rp 2,000,000 | Rp 64,250,000 | ||||
| 17 | Rp 1,000,000 | Rp 65,250,000 | ||||
| 18 | Rp 350,000 | Rp 64,900,000 | ||||
| 20 | Rp 500,000 | Rp 64,400,000 | ||||
| 22 | Rp 600,000 | Rp 63,800,000 | ||||
| 23 | Rp 3,500,000 | Rp 67,300,000 | ||||
| 25 | Rp 250,000 | Rp 67,050,000 | ||||
| 30 | Rp 2,000,000 | Rp 65,050,000 | ||||
| Acc. Receivable | 112 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 2,000,000 | Rp 200,000 | ||||
| April | ||||||
| 2 | Rp 2,000,000 | Rp - | ||||
| 10 | Rp 180,000 | Rp 1,800,000 | ||||
| 17 | Rp 2,000,000 | Rp 3,800,000 | ||||
| Supplies | 113 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 500,000 | Rp 500,000 | ||||
| April | Rp 1,250,000 | Rp 1,750,000 | ||||
| 3 | ||||||
| Equipment | 114 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Maret | Dr | Cr | ||||
| 31 | Rp 12,000,000 | Rp 12,000,000 | ||||
| Acc. Payable | 211 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 5,000,000 | Rp 5,000,000 | ||||
| April | ||||||
| 11 | Rp 3,000,000 | Rp 2,000,000 | ||||
| Abas, Capital | 311 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 75,000,000 | Rp 75,000,000 | ||||
| Abas, Withdrawal | 312 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Maret | Dr | Cr | ||||
| 31 | Rp 1,000,000 | Rp 1,000,000 | ||||
| April | ||||||
| 20 | Rp 500,000 | Rp 1,500,000 | ||||
| Service Revenue | 411 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 9,750,000 | Rp 9,750,000 | ||||
| April | ||||||
| 10 | Rp 3,800,000 | Rp 13,550,000 | ||||
| 17 | Rp 3,000,000 | Rp 16,550,000 | ||||
| 23 | Rp 3,500,000 | Rp 20,050,000 | ||||
| Rent Expense | 511 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Maret | Dr | Cr | ||||
| 31 | Rp 1,500,000 | Rp 1,500,000 | ||||
| April | ||||||
| 1 | Rp 1,500,000 | Rp 3,000,000 | ||||
| Salaries Expense | 512 | |||||
| Date | Explanation | P/R | Debit | Credit | Balance | Column1 |
| Maret | Dr | Cr | ||||
| 31 | Rp 4,000,000 | Rp 4,000,000 | ||||
| April | Rp 2,000,000 | Rp 600,000 | ||||
| 15 | Rp 2,000,000 | Rp 800,000 | ||||
| 30 | ||||||
| Electricity and Tellphone Expense | 513 | |||||
| Column1 | Column2 | Column3 | Column4 | Column5 | Column6 | Column7 |
| Date | P/R | Debit | Credit | Balance | ||
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 250,000 | Rp 250,000 | ||||
| April | ||||||
| 18 | Rp 350,000 | Rp 600,000 | ||||
| Micellaneous | 514 | |||||
| Column1 | Column2 | Column3 | Column4 | Column5 | Column6 | Column7 |
| Date | Explanation | Debit | Credit | Balance | ||
| Dr | Cr | |||||
| Maret | ||||||
| 31 | Rp 500,000 | Rp 500,000 | ||||
| April | ||||||
| 22 | Rp 600,000 | Rp 1,100,000 | ||||
| 25 | Rp 250,000 | Rp 1,350,000 | ||||
| Trial Balance | |||
| No | Account Title | Debit | Credit |
| 111 | Cash | Rp 65,050,000 | |
| 112 | Account Receivable | Rp 3,800,000 | |
| 113 | Supplies | Rp 1,750,000 | |
| 114 | Equipment | Rp 12,000,000 | |
| 211 | Account Payable | Rp 2,000,000 | |
| 311 | Abas Capital | Rp 75,000,000 | |
| 312 | Abas Drawing | Rp 1,500,000 | |
| 411 | Service Revenue | Rp 20,050,000 | |
| 511 | Rent Expense | Rp 3,000,000 | |
| 512 | Salaries Expense | Rp 8,000,000 | |
| 513 | Electricity + Tellphone Expense | Rp 600,000 | |
| 514 | Micellaneous Expense | Rp 1,350,000 | |
| Total | Rp 97,050,000 | Rp 97,050,000 | |
