Jurnal Umum Tanggal Keterangan Ref 1999 Apr 1 Kas di Bank Modal Saham Disetor (setoran awal para pemilik perusahaan) 2 Alat Kantor Kas di Bank (di!eli seperan"ka me!el kentor) kentor) Kas di #an"an Kas di Bank (pen"am!ilan kas !ank untuk kas di tan"an) $ Bia%a &otel &utan" aak en"hasilan Kas di Bank (!a%ar !ia%a akomodasi hotel) $ Alat Kantor Kas di Bank (!eli perlen"kaan kantor) 5 Alat Kantor Kas di Bank (!eli peralatan kantor) * Kas di Bank enualan asa -isata (diterima penualan asa wisata) ' Bia%a #ranspor Bia%a .estoran Kas di Bank (di!a%ar !ia%a transport dan !ia%a makan) 10 iutan" asa -isata enualan asa -isata (penualan pela%anan wisata untuk 25 oran") 11 Bia%a Admisi -isata Bia%a emandu -isata Kas di Bank (pem!a%aran !ia%a admisi dan honor) 12 Bia%a &otel &utan" Bia%a &otel (diterima ta"ihan dari &otel .ama) 1 Bia%a #ranport &utan" Bia%a #ransport (diterima ta"ihan transport) 1 Bia%a .estoran &utan" Bia%a .estoran (diterima ta"ihan dari .estoran .estoran /aras .asa) 1$ Bia%a emandu -isata &utan" aak en"hasilan Kas di Bank (!a%ar honorarium pemandu wisata) 15 Kas di Bank
D e bi t
Kr e d i t
150,000,000 150,000,000 0,000,000 0,000,000 10,000,000 10,000,000 ',000,000 $'0,000 *,520,000 2,50,000 2,50,000 9,000,000 9,000,000 +50,000 +50,000 225,000 125,000 50,000 *,500,000 *,500,000 1'9,000 120,000 09,000 $,250,000 $,250,000 500,000 500,000 +50,000 +50,000 200,000 20,000 1'0,000 100,000
endapatan Komisi #iket (diterima komisi tiket dari # lan" erkasa) 15 Bia%a #elepon dan /istrik Kas di Bank (di!a%ar !ia%a telepon dan listrik) 1+ Kendaraan Kas di Bank (di!eli kendaraan) 1' &utan" Bia%a &otel Kas di Bank (di!a%ar hutan" !ia%a hotel) 19 &utan" Bia%a .estoran Kas di Bank (di!a%ar hutan" !ia%a restoran) 20 iutan" asa -isata endapatan asa -isata (esanan la%anan wisata) Bia%a Admisi -isata Bia%a #ransport Kas di Bank (di!a%ar !ia%a admisi wisata dan transport) 20 Kas di Bank oton"an enualan iutan" asa -isata (pelunasan pesanan asa wisata) 22 Bia%a &otel &utan" Bia%a &otel (diterima ta"ihan !ia%a hotel) 2$ Bia%a #ransport &utan" Bia%a #ransport (diterima ta"ihan !ia%a transport) 25 &utan" Bia%a #ranspor &utan" aak en"ahasilan Kas di Bank (di!a%ar !ia%a transport) 2+ Bia%a Keperluan Kantor Kas di Bank (di!a%ar !ia%a keperluan kantor) 0 Bia%a ai Kar%awan Kas di Bank (di!a%ar "ai pe"awai !ulan April) umlah
100,000 125,000 125,000 *5,000,000 *5,000,000 $,250,000 $,250,000 +50,000 +50,000 ','00,000 ','00,000 250,000 00,000 550,000 *,920,000 ''0,000 ','00,000 $,'$0,000 $,'$0,000 *20,000 *20,000 500,000 0,000 $*0,000 $90,000 $90,000 ,500,000 ,500,000 2,0'$,000
2,0'$,000
Kas di #an"an #an""al
Keteran"an
Apr
.e
en"isian kas di tan"an
De!it 10,000,000
Kas di Bank #an""al Apr
Keteran"an
.e
1 Setoran awal 2 Di!eli seperan"kat me!el en"isian kas di tan"an $ Bia%a akomodasi hotel $ Di!eli alat tulis kantor 5 Di!eli seperan"kat komputer * enualan asa wisata ' Bia%a transport dan makan 11 Bia%a admisi dan honor 1$ Bia%a pemandu wisata 15 endapatan komisi tiket 15 Bia%a telepon dan listrik 1+ Di!eli kendaraan 1' &utan" !ia%a hotel 19 &utan" !ia%a restoran 20 Bia%a admisi dan honor 20 elunasan pesanan asa wisata 25 Bia%a transport 2+ Bia%a keperluan kantor 0 Bia%a "ai kar%awan
De!it 150,000,000
+50,000
100,000
*,920,000
iutan" asa -isata #an""al Apr
Keteran"an
.e
10 enualan asa wisata 20 enualan asa wisata 20 elunasan pesanan
De!it *,500,000 ','00,000
Kendaraan #an""al Apr
Alat Kantor
Keteran"an 1+ Di!eli kendaraan
.e
De!it *5,000,000
Apr
2 Di!eli alat kantor $ Di!eli alat kantor 5 Di!eli alat kantor
0,000,000 2,50,000 9,000,000
&utan" Bia%a #ranspor #an""al Apr
Keteran"an
.e
1 #a"ihan transpor 2$ #a"ihan transpor 25 elunasan ta"ihan
De!it
500,000
&utan" Bia%a &otel #an""al Apr
Keteran"an
.e
12 #a"ihan hotel 1' #a"ihan hotel 22 #a"ihan hotel
De!it $,250,000
&utan" Bia%a .estoran #an""al Apr
Keteran"an
.e
1 #a"ihan restoran 19 elunasan ta"ihan restoran
De!it +50,000
&utan" aak en"hasilan #an""al Apr
Keteran"an
.e
De!it
.e
De!it
.e
De!it
$ emoton"an h 1$ emoton"an h 25 emoton"an h
Modal Saham Disetor #an""al Apr
Keteran"an 1 Setoran awal
enualan asa -isata #an""al Apr
Keteran"an * Diterima penualan 10 Diterima penualan
20 esanan asa wisata
oton"an enualan #an""al Apr
Keteran"an
.e
20 poton"an pelunasan
De!it ''0,000
endapatan Komisi #iket #an""al Apr
Keteran"an
.e
De!it
.e
De!it
15 Diterima komisi tiket
Bia%a Admisi -isata #an""al Apr
Keteran"an 11 pem!a%aran !ia%a admisi 20 pem!a%aran !ia%a admisi
1'9,000 250,000
Bia%a emandu -isata #an""al Apr
Keteran"an
.e
11 pem!a%aran honor 1$ pem!a%aran honor
De!it 120,000 200,000
Bia%a #ransport #an""al Apr
Keteran"an ' ta"ihan 1 ta"ihan 20 ta"ihan 2$ ta"ihan
!ia%a !ia%a !ia%a !ia%a
.e
traspor traspor traspor traspor
De!it 225,000 500,000 00,000 *20,000
Bia%a &otel #an""al Apr
Keteran"an $ pelunasan ta"ihan hotel 12 ta"ihan !ia%a hotel 22 ta"ihan !ia%a hotel
Bia%a .estoran
.e
De!it ',000,000 $,250,000 $,'$0,000
Apr
' pelunasan !ia%a restoran 1 ta"ihan !ia%a restoran
125,000 +50,000
Bia%a Keperluan Kantor #an""al
Keteran"an
.e
2+ di!a%ar !ia%a kep3 Kantor
De!it $90,000
Bia%a #elepon dan /istrik #an""al
Keteran"an
.e
15 di!a%ar !ia%a telp 4 listrik
De!it 125,000
Bia%a ai Kar%awan #an""al Apr
Keteran"an 0 di!a%ar !ia%a "ai
.e
De!it ,500,000
111 Kredit
Saldo De!it Kredit 10,000,000
112 Kredit 0,000,000 10,000,000 *,520,000 2,50,000 9,000,000 50,000 09,000 1'0,000 125,000 *5,000,000 $,250,000 +50,000 550,000 $*0,000 $90,000 ,500,000
Saldo De!it Kredit 150,000,000 120,000,000 110,000,000 102,$'0,000 100,10,000 91,10,000 91,*'0,000 91,$0,000 91,121,000 90,9$1,000 91,0$1,000 90,91+,000 15,91+,000 11,+++,000 11,01+,000 10,$++,000 1','+,000 1*,91+,000 1*,$2+,000 1,92+,000
121 Saldo De!it Kredit *,500,000 1+,00,000 ','00,000 *,500,000 Kredit
151 Kredit
Saldo De!it Kredit *5,000,000
1+1 Saldo
# .iwand 6era7a Sal per 0 uni 6o Akun 111 112 121 151 1+1 211 212 21 21$ 11 $11 $12 $21 511 512 51 51$ 515 521 51 52
De!it Kredit 0,000,000 2,50,000 $1,50,000
211 Kredit
De!it
500,000 *20,000
Saldo Kredit 500,000 1,220,000 *20,000
212 Kredit
De!it
$,250,000 $,'$0,000
Saldo Kredit $,250,000 8 $,'$0,000
21 Kredit
De!it
Saldo Kredit
+50,000
+50,000 8
21$ Kredit
De!it
Saldo Kredit
$'0,000 20,000 0,000
$'0,000 500,000 50,000
11 Kredit
De!it
150,000,000
Saldo Kredit 150,000,000
$11 Kredit +50,000 *,500,000
De!it
Saldo Kredit +50,000 ',150,000
','00,000
1+,950,000
$12 Kredit
Saldo De!it Kredit ''0,000
$21 Kredit
De!it
Saldo Kredit
100,000
100,000
511 Kredit
Saldo De!it Kredit 1'9,000 $9,000
512 Kredit
Saldo De!it Kredit 120,000 20,000
51 Kredit
Saldo De!it Kredit 225,000 *25,000 1,025,000 1,*$5,000
51$ Kredit
Saldo De!it Kredit ',000,000 12,250,000 1*,090,000
515 Saldo
De!it
Kredit 125,000 **5,000
521 Kredit
Saldo De!it Kredit $90,000
51 Kredit
Saldo De!it Kredit 125,000
52 Kredit
Saldo De!it Kredit ,500,000
Seto #our 4 #rael do 1999 6ama Akun Kas di #an"an Kas di Bank iutan" asa -isata Kendaraan Alat Kantor &utan" Bia%a #ranspor &utan" Bia%a &otel &utan" Bia%a .estoran &utan" aak en"hasilan Modal Saham Disetor enualan asa -isata oton"an enualan endapatan Komisi #iket Bia%a Admisi -isata Bia%a emandu -isata Bia%a #ranspor Bia%a &otel Bia%a .estoran Bia%a Keperluan Kantor Bia%a #elepon dan /istrik Bia%a ai Kar%awan
De!it Kredit 10,000,000 1,92+,000 *,500,000 *5,000,000 $1,50,000 *20,000 $,'$0,000 8 50,000 150,000,000 1+,950,000 ''0,000 100,000 *,500,000 20,000 1,*$5,000 1*,090,000 **5,000 $90,000 125,000 ,500,000 1'0,201,000 *,0+1,000
1*,1$0,000
