Laporan Keuangan

DAFRTAR AKUNNO NAMA AKUN POS DEBET KREDIT

AKUN100 AKTIVA101 Kas D 285,000 102 Bank D 1,650,520 113 Perlengkapan D 2,000,000 122 komputer D 40,000,000 123 Akum. Peny. Komputer D (800,000)124 Ac Panasonic D 6,000,000 125 Akum. Peny. Ac Panasonic (1,200,000)200 KEWAJIBAN301 Modal K 50,000,520 302 Prive D 2,065,000 400 PENDAPATAN411 Pendapatan Warnet K412 Pendapatan Printer K600 BIAYA USAHA601 Biaya Gaji D602 Biaya ISP (Speedy) D603 Biaya Asuransi D604 Biaya Penyusutan D605 Biaya Lain-lain D606 Biaya peralatan printer D

JUMLAH 50,000,520 50,000,520

JURNAL UMUMTANGGAL KETERANGAN TRANSAKSI AKUN AKUN DEBET KREDIT

DB KRJURNAL PENERIMAAN KAS

1/6/2010 Penerimaan pendapatan warnetKas 101 105,000 Pendapatan warnet 411 105,000

02/06/10 Penerimaan pendapatan warnetKas 101 86,000 Pendapatan warnet 411 86,000

03/06/10 Penerimaan pendapatan Warnetkas 101 75,000 Pendapatan Warnet 411 68,000 Pendapatan Printer 412 7,000



05/06/10 Penerimaan pendapatan Warnetkas 101 41,000 Pendapatan Warnet 411 41,000






08/06/10 Penerimaan pendapatan Warnetkas 101 117,000 Pendapatan Warnet 411 113,000 Pendapatan Printer 412 4000

08/06/10 Penerimaan pendapatan Warnetkas 101 73,000 Pendapatan Warnet 411 73000


10/06/10 Penerimaan pendapatan Warnetkas 101 71,000

Pendapatan Warnet 411 7100010/06/10 Penerimaan pendapatan Warnet

kas 101 29,000 Pendapatan Warnet 411 29000








15/06/10 Penerimaan pendapatan Warnetkas 101 100,000 Pendapatan Printer 412 10000Pendapatan Warnet 411 90000


16/06/10 Penerimaan pendapatan Warnetkas 101 125,000 Pendapatan Warnet 411 116000Pendapatan Printer 412 9000






19/0610 Penerimaan pendapatan Warnetikhy kas 101 93,000

Pendapatan Warnet 411 93000




23/06/10 Penerimaan pendapatan Warnetkas 101 151,000 Ismail = 10000Pendapatan Warnet 411 151000

24/06/10 Penerimaan pendapatan Warnetkas 101 70,000 Pendapatan Warnet 411 70000 Kmbet = 5000




25/06/10 Penerimaan pendapatan Warnetkas 101 36,000 Ikhy = 15000Pendapatan Warnet 411 36000


27/06/10 Penerimaan pendapatan Warnetkas 101 115,000 Edho = 8000Pendapatan Warnet 411 115000




29/06/10 Penerimaan pendapatan Warnetkas 101 32,000 Ismail = 5000Pendapatan Warnet 411 32000

30/06/10 Penerimaan pendapatan Warnetkas 101 58,000 Ai = 2000Pendapatan Warnet 411 58000 Ikhy = 1000








03/07/10 Penerimaan pendapatan Warnetkas 101 124,000 Iky = 1000Pendapatan Warnet 411 124000

04/07/10 Penerimaan pendapatan Warnetkas 101 Ismail 5000Pendapatan Warnet 411


05/07/10 Penerimaan pendapatan Warnetkas 101 54,000 Ismail 5000Pendapatan Warnet 411 54000



06/07/10 Penerimaan pendapatan Warnetkas 101 90,000 Pendapatan Warnet 411 90000 Edho = 3000

06/07/10 Penerimaan pendapatan WarnetkasPendapatan Warnet



08/07/10 Penerimaan pendapatan Warnetkas 101 76,000 Ismail 10000Pendapatan Warnet 411 76000



09/07/10 Penerimaan pendapatan Warnetkas 101 58,000 Pendapatan Warnet 411 58000 Ti = 1000


10/07/10 Penerimaan pendapatan Warnetkas 101 90,000 Pendapatan Warnet 411 90000 Edho = 4000

11/07/10 Penerimaan pendapatan Warnetkas 101 39,000 Tiar=4000Pendapatan Warnet 411 39000

11/07/10 Penerimaan pendapatan Warnetkas 101 69,000 Edho = 4000Pendapatan Warnet 411 69000 Kmbet = 2000


12/07/10 Penerimaan pendapatan Warnetkas 101 84,000 Edho = 12000Pendapatan Warnet 411 84000 Uneng = 2000

JURNAL PENGELUARAN KAS3/6/2010 hutang gaji

biaya gaji 601 250,000 kas 101 250,000

5/6/2010 bensinbiaya lain-lain 605 5,000 kas 101 5,000

08/06/10 setoran bankBank 102 1,000,000 kas 101 1,000,000

09/06/10 Pembelian headset & keyboardPerlengkapan 113 100,000 Kas 101 100,000

11/06/10 pembayaran hutang tak terdugaPrive 302 100,000 Bank 102 100,000

15/06/10 Pembayaran uang kuliah Prive 302 750,000 kas 101 750,000

16/06/10 bayar listrikbiaya lain-lain 605 165,000 kas 101 165,000

18/06/10 pembelian kertasbiaya peralatan printer 606 58,000 kas 101 58,000

18/06/10 Sewa jaringanBiaya ISP (speedy) 602 900,000 Kas 101 400,000 Bank 102 500,000

23/06/10 Cokroll & van komputerBiaya lain-lain 605 100,000 Kas 101 100,000

01/07/10 Bayar gaji karyawanbiaya gaji 601 850,000 kas 101 850,000

01/07/10 setoran bankBank 102 600,000 kas 101 600,000

04/07/10 cuci ac & headsetbiaya lain-lain 605 122,000 kas 101 122,000

12/07/10 pembayaran asuransiBiaya Asuransi 603 350,000 kas 101 350,000

JURNAL PENJUALAN (KREDIT)

JURNAL PEMBELIAN (KREDIT)

JURNAL MEMORIAL

Ayi = 5000

Ismail = 10000

Kmbet = 5000

Ikhy = 15000

Edho = 8000

Ismail = 5000

Ikhy = 1000

Iky = 1000

Ismail 5000

Ismail 5000

Edho = 3000

Ismail 10000

Edho = 3000 Tox = 3000

Edho = 4000

Edho = 4000Kmbet = 2000

Edho = 7000

Edho = 12000Uneng = 2000

Buku besar

Page 13

Kastanggal Keterangan Debet kredit saldoJuni 1 Saldo Awal 285,000 285,000

2 pendapatan warnet 105,000 390,0002 pendapatan warnet 86,000 476,0003 pendapatan warnet 75,000 551,0003 hutang gaji 250,000 301,0004 pendapatan warnet & printer 101,000 402,0004 pendapatan warnet & printer 101,000 503,0005 pendapatan warnet & printer 41,000 544,0005 pendapatan warnet & printer 86,000 630,0005 bensin 5,000 625,0006 pendapatan warnet 117,000 742,0006 pendapatan warnet 71,000 813,0007 pendapatan warnet 43,000 856,0007 pendapatan warnet & printer 71,000 927,0008 pendapatan warnet & printer 117,000 1,044,0008 mutasi kas ke bank 1,000,000 44,0008 pendapatan warnet 73,000 117,0009 Headset & keyboard 100,000 17,0009 pendapatan warnet 60,000 77,00010 pendapatan warnet 71,000 148,00010 pendapatan warnet 29,000 177,00011 pendapatan warnet 190,000 367,00011 pendapatan warnet 82,000 449,00012 pendapatan warnet 77,000 526,00012 pendapatan warnet 72,000 598,00012 pendapatan warnet 82,000 680,00013 pendapatan warnet 83,000 763,00014 pendapatan warnet 80,000 843,00015 uang kuliah 750,000 93,00015 pendapatan warnet 90,000 183,00015 pendapatan warnet & printer 100,000 283,00015 biaya listrik 165,000 118,00016 pendapatan warnet,printer,piutang 125,000 243,00017 pendapatan warnet 56,000 299,00017 pendapatan warnet 69,000 368,00018 pembelian kertas 58,000 310,00018 pendapatan warnet 72,000 382,00018 Biaya ISP 400,000 -18,00018 pendapatan warnet 59,000 41,000

Buku besar

Page 14

19 pendapatan warnet 47,000 88,00019 pendapatan warnet 93,000 181,00020 pendapatan warnet 95,000 276,00020 pendapatan warnet 39,000 315,00021 pendapatan warnet 23,000 338,00023 pendapatan warnet 151,000 489,00023 Cokroll & van cpu 100,000 389,00024 pendapatan warnet 70,000 459,00024 pendapatan warnet 44,000 503,00024 pendapatan warnet 62,000 565,00025 pendapatan warnet 38,000 603,00025 pendapatan warnet 36,000 639,00026 pendapatan warnet 25,000 664,00027 pendapatan warnet 115,000 779,00027 pendapatan warnet 67,000 846,00028 pendapatan warnet 42,000 888,00029 pendapatan warnet 113,000 1,001,00029 pendapatan warnet 32,000 1,033,00030 pendapatan warnet 58,000 1,091,00030 pendapatan warnet 31,000 1,122,000

juli 1 pendapatan warnet 93,000 1,215,0001 pendapatan warnet 31,000 1,246,0001 pendapatan warnet 115,000 1,361,0002 pendapatan warnet 29,000 1,390,0001 gaji karyawan 850,000 540,0001 setoran bank 600,000 -60,0002 pendapatan warnet 109,000 49,0003 pendapatan warnet 42,000 91,0003 pendapatan warnet 124,000 215,0004 cuci ac 122,000 93,0004 pendapatan warnet 87,000 180,0005 pendapatan warnet 54,000 234,0005 pendapatan warnet 110,000 344,0006 pendapatan warnet 63,000 407,0006 pendapatan warnet 90,000 497,0007 pendapatan warnet 35,000 532,0008 pendapatan warnet 76,000 608,0008 pendapatan warnet 92,000 700,0009 pendapatan warnet 50,000 750,0009 pendapatan warnet 58,000 808,00010 pendapatan warnet 33,000 841,000

Buku besar

Page 15

10 pendapatan warnet 90,000 931,00011 pendapatan warnet 39,000 970,00011 pendapatan warnet 69,000 1,039,00012 pendapatan warnet 64,000 1,103,00012 Biaya asuransi 350,000 753,00012 pendapatan warnet 84,000 837,000

Banktanggal Keterangan Debet kredit saldoJuni 1 saldo awal 1,650,520 1,650,520

8 setoran kas 1,000,000 2,650,52011 hutang tak terduga 100,000 2,550,52018 Biaya ISP 500,000 2,050,520

juli 1 setoran kas 600,000 2,650,520

Perlengkapantanggal Keterangan Debet kredit saldoJuni 1 saldo awal 2,000,000 2,000,000

9 Headset & keyboard 100,000 2,100,000

Buku besar

Page 16

Komputertanggal Keterangan Debet kredit saldoJuni

Akum penyusutan komputertanggal Keterangan Debet kredit saldoJuni

Ac Panasonictanggal Keterangan Debet kredit saldoJuni

Akum penyusutan Ac Panasonictanggal Keterangan Debet kredit saldoJuni

Modaltanggal Keterangan Debet kredit saldoJuni 1 modal awal 5,000,520

Buku besar

Page 17

Privetanggal Keterangan Debet kredit saldoJuni 1 saldo awal 2,065,000 2,065,000

11 pembayaran hutang 100,000 216500015 uang kuliah 750,000 2915000

Buku besar

Page 18

Operator Pendapatan Warnettanggal Keterangan Debet kredit

Nhova Juni 2 Kas 105,000ismail 2 kas 86,000Nhova 3 kaS 68,000

4 kas 99,000amat 4 Kas 93,000Nhova 5 kas 41,000ismail 5 Kas 75,000Nhova 6 kas 117,000

6 kas 71,000amat 7 kas 43,000nhova 7 Kas 66,000ismail 8 Kas 113,000nhova 8 Kas 73,000

9 Kas 60,000nhova 10 Kas 71,000Nhova 10 Kas 29,000

10 Kas 190,000Nhova 11 Kas 82,000amat 12 kas 77,000Nhova 12 Kas 72,000ismail 12 kas 82,000Nhova 13 kas 83,000amat 14 Kas 80,000Nhova 15 Kas 90,000ismail 15 Kas 90,000Amat 16 Warnet & piutang 116,000Nhova 17 kas 56,000

17 Kas 69,000ismail 18 kas 72,000Nhova 18 Kas 59,000

19 kas 47,000Nhova 20 kas 93,000amat 20 kas 95,000Nhova 20 Kas 39,000

21 kas 23,000amat 23 kas 151,000

24 kas 70,000Nhova 24 kas 44,000

Buku besar

Page 19

ismail 24 kas 62,000ikhy 25 kas 38,000

25 kas 36,000Nhova 26 kas 25,000fitri 27 kas 115,000Nhova & amat 27 kas 67,000

28 Kas 42,00029 kas 113,00029 Kas 32,00030 kas 58,00030 Kas 31,000

juli 1 kas 93,0001 Kas 31,0001 Kas 115,0002 Kas 29,0002 kas 109,0003 kas 42,000

Nhova 3 kas 124,0004 kas 87,000

Nhova 5 kas 54,0005 kas 110,000

Nhova 6 kas 63,000amat 6 kas 90,000Nhova 7 kas 35,000

8 kas 76,0008 kas 92,0009 kas 50,000

Nhova 9 kas 58,00010 kas 33,00010 kas 90,00011 kas 39,000

Nhova 11 kas 69,00012 kas 64,00012 kas 84,000

Buku besar

Page 20

Pendapatan Printertanggal Keterangan Debet kreditJuni 3 Print 7,000

4 Print 2,0004 Print 8,0005 Print 11,0007 Print 5,0008 Print 4,00015 Print 10,00016 Print 9,000

juli

Biaya Gajitanggal Keterangan Debet kreditJuni 3 gaji baru dibayar 250,000juli 1 gaji karyawan 600,000

Buku besar

Page 21

Biaya ISP (Speedy)tanggal Keterangan Debet kreditJuni 18 Biaya ISP 900000

Beban Asuransitanggal Keterangan Debet kreditjuli 12 asuransi 350,000

Biaya Penyusutantanggal Keterangan Debet kreditJuni

Biaya Lain-laintanggal Keterangan Debet kreditJuni 5 bensin 5,000

15 biaya listrik 165,00023 cok roll & van cpu 100,000

juli 4 cuci ac 122,000

Biaya Peralatan printertanggal Keterangan Debet kreditJuni 18 kertas 58,000

Buku besar

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Buku besar

Page 23

Pendapatan Warnetsaldo operator105,000 Nhova191,000 ismail259,000 Nhova358,000 amat451,000 Nhova492,000 ismail567,000 Nhova684,000 amat755,000 nhova798,000 ismail864,000977,0001,050,0001,110,000 Nhova1,181,000 amat1,210,000 Nhova1,400,000 ismail1,482,000 nhova1,559,000 amat1,631,0001,713,000 ismail1,796,000 Amat1,876,000 Nhova1,966,000 ismail2,056,000 Nhova2,172,000 Nhova2,228,000 amat2,297,000 Nhova2,369,000 amat2,428,000 Nhova2,475,000 ismail2,568,000 ikhy2,663,0002,702,000 Nhova2,725,000 fitri2,876,0002,946,000 laptop ismail2,990,000

Buku besar

Page 24

3,052,0003,090,0003,126,0003,151,0003,266,0003,333,0003,375,0003,488,0003,520,000 Nhova3,578,0003,609,000 Nhova3,702,0003,733,000 Nhova3,848,000 amat3,877,000 Nhova3,986,0004,028,0004,152,0004,239,0004,293,000 Nhova4,403,0004,466,0004,556,0004,591,0004,667,0004,759,0004,809,0004,867,0004,900,0004,990,0005,029,0005,098,0005,162,0005,246,000

Buku besar

Page 25

Pendapatan Printersaldo7,0009,00017,00028,00033,00037,00047,00056,000

Biaya Gajisaldo250,000850,000

Buku besar

Page 26

Biaya ISP (Speedy)saldo900000

Beban Asuransisaldo350,000

Biaya Penyusutansaldo

Biaya Lain-lainsaldo5,000170,000228,000228,000

saldo58,000

Buku besar

Page 27

NERACANO NAMA AKUN POS DEBET KREDIT

AKUN100 AKTIVA101 Kas D 876,000 - 102 Bank D 2,650,520 - 113 Perlengkapan D 2,100,000 - 122 komputer D 40,000,000 - 123 Akum. Peny. Komputer D (800,000) - 124 Ac Panasonic D 6,000,000 - 125 Akum. Peny. Ac Panasonic D (1,200,000) - 200 KEWAJIBAN - - 301 Modal K - 50,000,520 302 Prive D 2,915,000 - 300 EKUITAS - -

Laba Bersih - 2,541,000

JUMLAH 52,541,520 52,541,520

LABA RUGINO NAMA AKUN POS DEBET KREDIT

AKUN400 PENDAPATAN411 Pendapatan Warnet K - 5,285,000 412 Pendapatan Printer K - 56,000 600 BIAYA USAHA - - 601 Biaya Gaji D 1,100,000 - 602 Biaya ISP (Speedy) D 900,000 - 603 Beban Asuransi D 350,000 - 604 Biaya Penyusutan D - - 605 Biaya Lain-lain D 392,000 - 606 Biaya Peralatan Printer D 58,000 -

- -

2,800,000 5,341,000 Laba Bersih 2,541,000

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Laporan Keuangan