7-contoh-soal-jurnal-dan-buku-besar

Contoh Soal 1 :
Karyanto membuka usaha kantor Akuntan dengan nama "Karyanto Akuntan"
transaksi-transaksi selama bulan Maret adalah sebagai berikut :
Maret 2 Karyanto menginvestasikan sebagai modal pertama :
Uang tunai Rp. 1.750.000
Peralatan kantor Rp.
1.500.000
Gedung kantor Rp.
4.250.000
Maret 5 Dibeli tunai suplai kantor seharga
Rp. 200.000
Maret 8 Diterima Pendapatan jasa Rp.
1.450.000
Maret 10 Bibayar upah buruh Rp.
30.000
Maret 15 Diterima pendapatan Jasa Rp.
600.000
Maret 20 Dibeli dengan kredit dari Toko "Liberties" peralatan kantor
Rp. 750.000
Maret 25 Dibeli dengan kredit dari Toko "Nauli" suplai kantor
Rp. 300.000
Maret 27 Dibayar beban kebersihan kepada petugas pemerintah daerah
Rp. 150.000
Maret 28 Diterima pendapatan jasa Rp.
500.000
Maret 30 Dibayar Beban Gaji yang akan dibayarkan bulan depan
Rp. 300.000

Diminta :
a. Mencatat transaksi tersebut kedalam jurnal umum dengan nomor halaman 1
b. Posting jurnal umum ke buku besar 3 kolom











Penyelesaian :
a. Jurnal Umum
"Tanggal "Keterangan / Perkiraan "reff"Debit "Kredit "
"Maret"2 "Kas "101 "1.750.000 "- "
" " "Peralatan Kantor "103 "1.500.000 "- "
" " "Gedung Kantor "104 "4.250.000 "- "
" " "Modal Agus "301 "- "7.500.000 "
" "5 "Suplai Kantor "102 "200.000 "- "
" " "Kas "101 "- "200.000 "
" "8 "Kas "101 "1.450.000 " "
" " "Pendapatan Jasa "401 " "1.450.000 "
" "10 "Beban Gaji "501 "30.000 " "
" " "Kas "101 " "30.000 "
" "15 "Kas "101 "600.000 " "
" " "Pendapatan Jasa "401 " "600.000 "
" "20 "Peralatan Kantor "103 "750.000 " "
" " "Hutang Usaha "201 " "750.000 "
" "25 "Suplai Kantor "102 "300.000 " "
" " "Hutang Usaha "201 " "300.000 "
" "27 "Beban Kebersihan (Retribusi "502 "15.000 " "
" " "Sampah) "101 " "15.000 "
" " "Kas " " " "
" "28 "Kas "101 "500.000 " "
" " "Pendapatan Jasa "401 " "500.000 "
" "30 "Beban Gaji "501 "300.000 " "
" " "Hutang Gaji "402 " "300.000 "
" "11.645.000 "11.645.000 "












b. Buku Besar
Kas No. 101
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "2 "Investasi awal/setoran "Hal 1"1.750.00"- "D "1.750.000 "
" "5 "modal "Hal 1"0 "200.000 "D "1.550.000 "
" "8 "Pemb. Suplai kantor "Hal 1"- "- "D "3.000.000 "
" "10 "Pendapatan Jasa "Hal 1"1.450.00"30.000 "D "2.970.000 "
" "15 "Beban Gaji "Hal 1"0 "- "D "3.570.000 "
" "27 "Pendapatan Jasa "Hal 1"- "15.000 "D "3.555.000 "
" "28 "Beban kebersihan "Hal 1"600.000 "- "D "4.055.000 "
" " "Pendapatan jasa " "- " " " "
" " " " "500.000 " " " "

Suplai Kantor No. 102
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "5 "Dibeli Suplai Kantor tunai"Hal 1"200.000 "- "D "200.000 "
" "25 "Dibeli Suplai Kantor "Hal 1"300.000 "- "D "500.000 "
" " "kredit " " " " " "


Peralatan Kantor No. 103
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "2 "Investasi awal Peralatan "Hal 1"1.500.00"- "D "1.500.000 "
" "20 "Kantor "Hal 1"0 "- "D "2.250.000 "
" " "Pembelian Peralatan Kantor" "750.000 " " " "


Gedung Kantor No. 104
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "2 "Investasi awal Gedung "Hal 1"4.250.00"- "D "4.250.000 "
" " "kantor " "0 " " " "


Hutang Usaha No. 201
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "20 "Pembelian peralatan kantor"Hal 1"- "750.000 "K "750.000 "
" " "kredit. " " " " " "
" "25 "Pembelian Supali kantor "Hal 1"- "300.000 "K "1.050.000 "
" " "kredit " " " " " "

Hutang Gaji No. 202
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "30 "Gaji yang belum dibayar "Hal 1"- "300.000 "K "300.000 "

Modal Karyanto No. 301
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "2 "Modal Awal "Hal 1"- "7.500.000 "K "7.500.000 "

Pendapatan Jasa No. 401
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "8 "Pendapatan Jasa "Hal 1"- "1.450.000 "K "1.450.000 "
" "15 "Pendapatan Jasa "Hal 1"- "600.000 "K "2.050.000 "
" "28 "Pendapatan Jasa "Hal 1"- "500.000 "K "2.550.000 "

Beban Gaji No. 501
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "10 "Beban Gaji "Hal 1"30.000 "- "D "30.000 "
" "30 "Beban Gaji "Hal 1"300.000 "- "D "330.000 "

Beban Kebersihan No. 502
"Tgl "Keterangan "Ref "Debit "Kredit "Saldo "
" " " "Rp "Rp " "
" " " " " "D/K "Rp "
"Maret "30 "Beban Kebersihan "Hal 1"15.000 "- "D "15.000 "


c. Neraca Saldo
"Karyanto Akuntan"
Neraca saldo
31 Maret 2012
"No. Perkiraan"Nama Perkiraan "Debit "Kredit "
"101 "Kas "4.055.000 "- "
"102 "Suplai Kantor "500.000 "- "
"103 "Peralatan Kantor "2.250.000 "- "
"104 "Gedung Kantor "4.250.000 "- "
"201 "Hutang Usaha "- "1.050.000 "
"202 "Hutang Gaji "- "300.000 "
"301 "Modal Karyanto "- "7.500.000 "
"401 "Pendapatan Jasa "- "2.550.000 "
"501 "Beban Gaji "330.000 "- "
"502 "Beban Kebersihan "15.000 "- "
"Rp. 11.400.000"Rp. 11.400.000 "