Tarry Stawberry: Jawaban Akuntansi Penjahit Modern

Friday, October 23, 2015

PENJAHIT MODERN
JURNAL UMUM
PER 30 SEPTEMBER <script data-ad-client="ca-pub-7401130180524710" async src="https://pagead2.googlesyndication.com/pagead/js/adsbygoogle.js"></script>

TRAN	TANGGAL		AKUN		REF	DEBIT	KREDIT
a	Sept	1	Kas		101	Rp 2,000,000
				Modal	301		Rp 2,000,000
b	Sept	2	Biaya Sewa		503	Rp 60,000
				Kas	101		Rp 60,000
c	Sept	3	Peralatan Jahit		104	Rp 1,000,000
				Kas	101		Rp 1,000,000
d	Sept	4	Perlengkapan		103	Rp 150,000
				Kas	101		Rp 150,000
e	Sept	4	Perlengkapan		103	Rp 100,000
				Kas	101		Rp 100,000
f	Sept	7	Pendapatan Jahitan		401	Rp 625,000
			Pendapatan Obras		402	Rp 125,000
				Piutang Dagang	102		Rp 750,000
g	Sept	12	Kas		101	Rp 30,000
				Pendapatan Jahitan	401		Rp 20,000
				Pendapatan Obras	402		Rp 10,000
h	Sept	12	Biaya Gaji		501	Rp 24,000
				Kas	101		Rp 24,000
i	Sept	14	Biaya Kebersihan & Keamanan		505	Rp 5,000
				Kas	101		Rp 5,000
j	Sept	15	Biaya Advertensi		506	Rp 45,000
				Kas	101		Rp 45,000
k	Sept	19	Kas		101	Rp 37,500
				Pendapatan Jahitan	401		Rp 25,000
				Pendapatan Obras	402		Rp 12,500
l	Sept	19	Kas		101	Rp 60,000
				Pendapatan Jahitan	401		Rp 50,000
				Pendapatan Obras	402		Rp 10,000
m	Sept	19	Biaya Gaji		501	Rp 32,720
				Kas	101		Rp 32,720
n	Sept	21	Perlengkapan		103	Rp 150,000
				Kas	101		Rp 75,000
				Hutang Dagang	201		Rp 75,000
o	Sept	26	Kas		101	Rp 75,000
				Pendapatan Jahitan	401		Rp 62,500
				Pendapatan Obras	402		Rp 12,500
p	Sept	26	Biaya Gaji		501	Rp 30,240
				Kas	101		Rp 30,240
q	Sept	30	Kas		101	Rp 50,000
				Pendapatan Jahitan	401		Rp 30,000
				Pendapatan Obras	402		Rp 20,000
r	Sept	30	Biaya Listrik		504	Rp 20,000
				Kas	101		Rp 20,000
s	Sept	30	Biaya Kebersihan & Keamanan		505	Rp 5,000
				Kas	101		Rp 5,000
t	Sept	30	Biaya Serba-serbi		509	Rp 5,000
				Kas	101		Rp 5,000
u	Sept	30	Prive		302	Rp 50,000
				Kas	101		Rp 50,000
						Rp 4,679,460	Rp 4,679,460

Tarry Stawberry