Embed Size (px)
DESCRIPTION
Tugas Dari Dosen Akutansi komputer.
Citation preview
SALON KECANTTKAN PUTRTAYU ]
POSTING REPORT For JanuMonday, October 15,2012 05:04 PM Page 1
2412
Account
Voueher: 1
Description Debit Credit
Date: O2-Jan-12 Fslio,
1OOO KAS3OOO MODAL JAMILAH
Voucher: 2 Date: 03-Jan-'12 Folio:
50,000,994.0050,000,994.00
101O BANK1OOO KAS
Voucher:3 Da|'e: A4-Jan-12 Folio:
45,000,994.0045,000,994.00
1O1O BANK25OO KREDIT INVESTASI
100,000,994.00100,000,994,00
Voucher:4 Date: 05-Jan-12 Folio:
15OO TANAH1510 GEDUNG101O BANK
Voucher:5 Date:06-Jan-12 Folio:
50,000,994.0075,000,000.00
125,000,994.00
1550 PERALATAN SALON1O1O BANK
Voueher:6 Date:07-Jan-12 Folio:
10,000,994.0010,000,994.00
1O3O PERLENGKAPANSALON2OOO HUTANG DAGANG
Voucher: f t Date:07-Jan-12 Folio:
5,000,994"005,000,994.00
1OOO KAS4OOO PENDAPATAN JASASALON
Voucher: 8 Date: 07-Jan-12 Folio:
10,000,994.00't0.000.994.00
5OOO BIAYA GAJI5O4O BIAYA KONSUMSI5060 BIAYA LISTRIK,AIR & TELPON
4,000,994.001,000,000.00
850,000.005,850,994.001OOO KAS
Vsueher:9 Date:07-Jan-12 Folie,
1O2O PIUTANG DAGANG4OOO PENDAPATANJASASALON
500,994.00500,994.00
Voucher:10 Date: 10-Jan-12 Folio:
1O4O ASURANSI BAYAR DIMUKA 1,200,994.001,200,994.001OOO KAS
Voucher: 11 Date: 15-Jan-12 Folio:
1530 KENDARAAN1O1O BANK2O1O HUTANG BUKAN DAGANG
15,000,994.002,000,994.00
13,000,000.00
Voucher: 12 Date: 16-Jan-12
IOOO KAS4OOO PENDAPATANJASASALON
Folio:
14,000,994.0014,000,994.00
SALON KECANTIKAN PUTRI AYUPOSTING REPORT For January,2012
Monday. October 15,2012 05:04 PM Page 2
Account Description
Voucher: 13 Date: 16-Jan-12 Folio:
Debit Credit
5OOO BIAYA GAJI5O4O BIAYA KONSUMSI5060 BIAYA LISTRIK,AIR & TELPON1OOO KAS
Voucher: 14 Date: 16-Jan-12 Folio:
5,000,994.001,200,000.001,300,000.00
/,cuu,vwr.uu
1O2O PIUTANG DAGANG4OOO PENDAPATANJASASALON
2,500,994.002,500,994.00
Voucher: 15 Date: 18-Jan-12 Fqlio:
5O5O BIAYAALATTULIS KANTOR1OOO KAS
Voucher: 16 Date: 18-Jan-12 Folio:
300,994.00300,994.00
1O1O BANK1OOO KAS
Voucher: 17 Date: 19-Jan-12 Folio:
13,000,994.0013,000,994.00
51OO BIAYA PEMELIHARAAN GEDUNG1O1O BANK
Voucher: 18 Date:20-Jan-12 Folio:
2,500,994.002,500,994.00
5110 BIAYA PEMELIHARAAN KENDARAANIOOO KAS
Voucher: 19 Date: 21-Jan-12 Folio:
350,994.00350,994.00
1OOO KAS4OOO PENDAPATANJASASALON
Voucher: 20 Date:21-Jan-12 Folio:
14,500,994.0014,500,994.00
5000 BTAYA GAJ| 5,200,994.005040 B|AYA KONSUMSI 1,250,000.005060 BIAYA LISTRIK,AIR & TELPON 1,1OO,OOO.OO
1000 KAS 7,550,994.00
Voueher:21 Date:21-Jan-12 Fslis:
1O2O PIUTANG DAGANG 4,500,994.004OOO PENDAPATAN JASA SALON 4,500,994.00
Voucher: 22 Dale.22-Jan-12 Folio:
1000 KAS 6,000,994.001A2O PIUTANG DAGANG 6,000,994.00
Voucher. 23 Date:23-Jan-12 Folio:
512A BIAYA PEMELIHARAAN PERALATAN SALONIOOO KAS
Voucher: 24 Date:24-Jan-12 Folio:
250,994.00250,994.00
59OO BIAYA SERBA - SERBI1OOO KAS
Voucher: 25 Date:26-Jan-12 Folio:
500,994.00500,994.00
2OOO HUTANG DAGANG1O1O BANK
5,000,994.005,000,994.00
SALON KECANTIKAN PUTRI AYU Monday, October 15,2012 05:04 PM Page 3
Date:27-Jan-12
POSTING REPORT For
Description
Folio:
2012
Account
Voucher: 26
Debit Credit
1O3O PERLENGKAPANSALON2OOO HUTANG DAGANG
Vsueher:27 Date:28-Jaw12 Feiio:
1,500,994.001,500,994.00
IOOO KAS4OOO PENDAPATANJASASALON
Voucher:28 Dale:28-Jan-12 Folio:
16,000,994.0016,000,994.00
5OOO BIAYA GAJI5O4O BIAYA KONSUMSI5060 BIAYA LISTRIK,AIR & TELPON
5,800,994.001,500,000.001,450,000.00
1OOO KAS
Voucher:29
8,7s0,994.00
Date: 28-Jan-i2 Folio:
1O2O PIUTANG DAGANG4OOO PENDAPATANJASASALON
Voucher:30 Dale:29-Jan-12 Folio:
2,500,994.002,500,994.00
1OOO KAS1O2A PIUTANG DAGANG
Date: 30-Jan-12Voucher: 31 Folio:
2,000,994.002,000,994.00
3O1O PRIVE JAMILAH1OOO KAS
Voucher: 32 "' Date: 31-Jan-12 Folio:
1,000,994.001,000,994.00
51,I0 BIAYAPEMELIHARAAN KENDARAANIOOO KAS
Voucher: 33 Date: 31-Jan-12
250,994.00250,994.00
Folio: adi
5O1O BIAYAADMINISTRASIBANK1O1O BANK
Voucher: 34 Date: 31-Jan-12
50,994.0050,994.00
Folio:adi
1O1O BANK4O1O PENDAPATANJASAGIRO
Voucher: 35 Date: 31-Jan-12
150,994.00150,994.00
Folio: adi
5130 BIAYA BUNGA101O BANK
Voucher: 36 Date: 3't-Jan-12
1,000,994.001,000,994.00
Folio: adi
59OO BIAYA SERBA - SERBIIOOO KAS
Voucher: 37 Date: 31-Jan-'|2
30,994.0030,994.00
Folio: adi
5O9O BIAYA PENYUSUTAN PERALATAN1O3O PERLENGKAPANSALON
Voucher: 38 Date: 31-Jan-12
SALON
Folio: adi
5,900,994.005,900,994.00
5O2O BIAYAASURANSI1O4O ASURANSI BAYAR DIMUKA
100,994.00100,994.00
SALON KECANTTKAN PUTRIAYU Monday, october 15,2012 05:04 PM Page 4POSTING REPORT For January, 2012
Account Description Debit Credit
Voucher: 39 Date: 31-Jan-12 Folio: adj
5O7O BIAYA PENYUSUTAN GEDUNG 145,833.001520 AKUM PENY GEDUNG 145,833.00
Voueirer:40 Date:3'l-Jaw12 Foiio: adi
5O8O BIAYA PENYUSUTAN KENDARAAN 200,994.001540 AKUM PENY KENDARAAN 200,994.00
Voucher:41 Date: 31-Jan-12 Folio: adi
5O9O BIAYA PENYUSUTAN PERALATAN SALON1560 AKUM PENYPERALATAN SALON
158,349.00158,349.00
Voucher:42 Date: 31-Jan-12 Folio: adi
5OOO BIAYAGAJI2A2O HUTANGGAJI
1,200,994.001,200,994.00
SALON KECANTIKAN PUTRI AYU Monday, october 15,2012 05:13 PM Page 1
TRANSACTION REPORT For January, 2012
Voucher Date
{OOO: KAS
Folio Description
Prior Balance:
Debit
o.o0
Credit
1 02-Jan-122 O3-Jan-127 O7-Jan-128 07-Jan-12
10 10-Jan-1212 16-Jan-1213 16-Jan-1215 18-Jan-1216 18-Jan-1218 2A-Jan-1219 21-Jan-1220 21-Jan-1222 22-Jan-1223 23-Jan-1224 24-Jan-1227 2B-Jan-1228 28-Jan-1230 29-Jan-1231 30-Jan-1232 31-Jan-1236 31-Jan-i2 adj
Net Change: (20,963,042.00)
1010: BANK
CurrentBalance
Prior Balance:
50,000,994.00
10,000,994.00
14,000,994.00
14,500,994.00
6,000,994.00
16,000,994.00
2,000,994.00
20,963,042.00
0_00
4s,000,994"00
5,850,994.001,200,994.00
7 Enn oo/. nn300,994.00
13,000,994.00350,994.00
7,550,994.00
250,994.00s00,994,00
8,750,994.00
1,000,994.00250,994.00
JU,VV4.UU
2 03-Jan-123 O4-Jan-124 05-Jan-125 06-Jan-12
11 15-Jan-1216 18-Jan-1217 19-Jan-1225 26-Jan-1233 31-Jan-1234 31-Jan-1235 31-Jan-12
Net Change: (1 2,597,01 8.00)
1020: PIUTANG DAGANG
CurrentBalance
Prior Balance:
adjadjadj
45,000,994.00100,000,994.00
13,000,994.00
150,994.00
12,597,0{8.00
0.00
125,000,994.0010,000,994.002,000,994.00
Z,CUU,YV4.UU
5,000,994.0050,994.00
1,000,994.00
I 07-Jan-1214 16-Jan-1221 21-Jan-1222 22-Jan-1229 28-Jan-1230 29-Jan-12
Net Change: (2,001,988.00)
1030 : PERLENGKAPAN SALON
500,994.002,500,994.004,500,994.00
2,500,994.00
2,001,988.00
6,000,994.00
2,000,994.00CurrentBalance
Prior Balance: 0.00
6 A7-Jan-1226 27-Jan-1237 31-Jan-12 adj
Net Change: (600,994.00)
1040 : ASURANSIBAYAR DIMUKA
GurrentBalance
Prior Balance:
5,000,994.001,500,994.00
600,994.00
0.00
5,900,994.00
10 10-Jan-1238 31-Jan-12 adj
Net Change: (1,100,000.00)
1,200,994.00
1,100,000.00CurrentBalance100,994.00
SALON KECANTIKAN PUTRIAYU Monda-v. october 15.2012 05:13 PM Page 2TRANSACTION REPORT For January, 2012
Voucher Date
{500: TANAH
Folio Description
Prior Balance:
Debit
0.00
Credit
4 05-Jan-12Net Change: (50,000,994.00)
1510: GEDUNG
CurrentBalance
Prior Balance:
50,000,994.0050,000,994.00
0.00
4 05-Jan-12Net Ghange: (75,000,000.00)
152O: AKUM PENY GEDUNG
CurrentBalance
Prior Balance:
75,000,000.0075,000,000.00
0.00
39 31-Jan-12Net Change: 145,833.00
1530: KENDARI\AN
adj 145,833.00145,833.00CurrentBalance
Prior Balance: 0.00
11 15-Jan-12Net Change: (1 5,000,994.00)
1540 : AKUM PENY KENDARAAN
15,000,994.0015,000,994.00GurrentBalance
Prior Balance: 0.00
4A 31-Jan-12 adjNet Change: 200,994.00
1550: PERALATAN SALON
200,994.00200,994.00CurrentBalance
Prior Balance:
5 06-Jan-12Net Ghange: (1 0,000,994.00)
1560 : AKUM PENY PERALATAN SALON
10,000,994.0010,000,994.00CurrentBalance
Prior Balance:
41 31-Jan-12 adjNet Ghange: 158,349.00
2000: HUTANG DAGANG
158,349.00158,349.00CurrentBalance
Prior Balance: 0.00
6 Q7-Jan-1225 26-Jan-1226 27-Jan-12
Net Change: 1,500,994.00
2OIO: HUTANG BUKAN DAGANG
5,000,994.005,000,994.00
1,500,994.001,500,994.00GurrentBalance
Prior Balance: 0.00
11 15-Jan-12Net Change: 13,000,000.00
2A20: HUTANG GAJI
13,000,000.0013,000,000.00CurrentBalance
Prior Balance: 0.00
42 31-Jan-12 adjNet Change: 1,200,994.00
2500 : KREDIT INVESTASI
1,200,994"001,200,994.00GurrentBalance
Prior Balance: 0.00
3 04-Jan-12Net Change: { 00,000,994.00
3000 : MODAL JAMILAH
100,000,994.00100,000,994.00CurrentBalance
Prior Balance: 0.00
1 02-Jan-12Net Change: 50,000,994.00
30{0 : PRIVE JAMILAH
50,000,994.0050,000,994.00GurrentBalance
Prior Balance: 0.00
31 30-Jan-12Net Change: (1,000,994.00)
1,000,994.001,000,994.00CurrentBalance
SALON KECANTIKAN PUTRIAYU Monda-v, october 15,2012 05:13 PM Page 3TRANSACTION REPORT For January, 2012
CreditVoucher Date Folio
4000 : PENDAPATAN JASA SALON
Description
Prior Balance:
Debit
0.00
7 07-Jan-129 A7-Jan-12
12 16-Jan-1214 16-Jan-1219 21-Jan-1221 21-Jan-1227 28-Jan-1229 28-Jan-12
Net Change: 64,507,952.00
4010 : PENDAPATAN JASA GIRO
10,000,994.00500,994.00
14,000,994.002,500,994.00
14,500,994.004,500,994.00
16,000,994.002,500,994.00
64,507,952.00CurrentBalance
Prior Balance: 0.00
34 31-Jan-12 adjNet Change: {50,994.00
5000 : BIAYA GAJI
150,994.00150,994.00CurrentBalance
Prior Balance: 0.00
8 07-Jan-1213 16-Jan-1220 21-Jan-1228 2B-Jan-1242 31-Jan-12 adj
Net Change: (2{,204,970.00}
5010 : BIAYAADMINISTRASI BANK
4,000,994.005,000,994,005,200,994.005,800,994.001,200,994.00
21,204,970.00CurrentBalance
Prior Balance:
33 31-Jan-12 ad1
Net Ghange: (50,994.00)
5020: BIAYA,ASURANSI
CurrentBalance
Prior Balance:
50,994.0050,994.00
0.00
38 31-Jan-12 adjNet Change: ({00,994.00}
5040 : BIAYA KONSUMSI
GurrentBalance
Prior Balance:
100,994.00100,994.00
0.00
8 07-Jan-1213 16-Jan-1220 21-Jan-1228 28-Jan-12
Net Change: (4,950,000.00)
5050 : BIAYAALAT TULIS KANTOR
CurrentBalance
Prior Balance:
1,000,000.001,200,000.001,250,000.001,500,000.004,950,000.00
0.00
15 18-Jan-12Net Change: (300,994.00)
5060 : BIAYA LISTRIK,AIR & TELPON
GurrentBalance
Prior Balance:
300,994.00300,994.00
0.00
8 A7-Jan-1213 16-Jan-122A 21-Jan-1228 28-Jan-12
Net Change: (4,700,000.00)
5070 : BIAYA PENYUSUTAN GEDUNG
CurrentBalance
Prior Balance:
850,000.001,300,000.001 ,100,000.001,450,000.004,700,000.00
0.00
39 31-Jan-12 adjNet Change: (1 45,833.00)
5080 : BIAYA PENYUSUTAN KENDARAAN
CurrentBalance
Prior Balance:
145,833.00145,833.00
0.00
40 31-Jan-12 adjNet Change: (200,994.00)
200,994.00200,994.00CurrentBalance
SALON KEQANTIKAN PUTRI AYUTRANSACTION
Monda-v. October 15,2012 05:13 PM Page 4REPORT For January,2012
Voucher Date Folio
5090 : BIAYA PENYUSUTAN PERALATAN SALON
Description
Prior Balance:
Debit
0.00
Credit
37 31-Jan-12 adj41 31-Jan-12 adj
Net Change: (6,059,343.00)
5100 : BIAYA PEMELIHARAAN GEDUNG
CurrentBalance
Prior Balance:
5,900,994.00158,349.00
6,059,343.00
0.00
17 19-Jan-12Net Change: (2,500,994.00)
5{10 : BIAYA PEMELIHARAAN KENDARAAN
2,500,994.002,500,994.00CurrentBalance
Prior Balance:
1B 20-Jan-1232 31-Jan-12
Net Ghange: {601,988.00)
512O: BIAYA PEMELIHARAAN PERALATAN SALON
CurrentBalance
Prior Balance:
350,994.00250,994.00601,988.00
0.00
23 23-Jan-12Net Change: (250,994.00)
5{30 : BIAYA BUNGA
CurrentBalance
Prior Balance:
250,994.00250,994.00
o.o0
35 31-Jan-12 adjNet Change: ({,000,994.00}
5900 : BIAYASERBA- SERBI
GurrentBalance
Prior Balance:
1,000,994.001,000,994.00
0.00
24 24-Jan-1236 31-Jan-12 adj
Net Change: {531,988.00) CurrentBalance
500,994.0030,994.00
531,988.00
SA_LON KEQANTIKAN PUTRIAYU Monday, october 15.2012 05:15 PM Page 1
INCOME STATEMENT For January, 2012
Account
4010
End Of Last Period This Period Year To Date
PENDAPATAN
BIAYA
5OOO BIAYAGAJI
5O1O BIAYAADMINISTRASIBANK
5O2O BIAYAASURANSI
5O4O BIAYA KONSUMSI
5O5O BIAYAALATTULISKANTOR
5060 BIAYA LISTRIK,AIR & TELPON
5O7O BIAYA PENYUSUTAN GEDUNG
5O8O BIAYA PENYUSUTAN KENDARAAN
5O9O ., BIAYA PENYUSUTAN PERALATAN SALON
5,IOO BIAYA PEMELIHARAAN GEDUNG
5110 BIAYA PEMELIHARAAN KENDARAAN
5120 BIAYA PEMELIHARAAN PERALATAN SALON
5130 BIAYA BUNGA
59OO BIAYA SERBA - SERBI
TOTAL BIAYA
A aA En7 r)ta ^nlJ Ut,U\Jr,JUZ-.WW
0 150,994.00
0 64,658,946.00
AA EAA AEO Al.\U+rU\J,1A.Jz..VV
150,994.00
64,658,946.00
a (21,204,970.00) (21,204,970.00)
0 (50,994.00) (50,994.00)
0 (100,994.00) (100,994.00)
0 (4,950,000.00) (4,950,000.00)
0 (300,e94.00) (300,994.00)
o (4,700,000 00) (4,700,000.00)
o (145,833.00) (145,833.00)
0 (200,e94.00) (200,e94.00)
0 (6,059,343.00) (6,059,343.00)
0 (2,500,ee4.00) (2,500,ee4.00)
0 (601,e88.00) (601,e88.00)
0 (250,994 00) (250,994.00)
0 (1,000,994.00) (1,000,994.00)
0 (531,988.00) (531,e88.00)
0 (42,601,080.00) (42,601,080.00)
FEN DAPATAN ..!ASA SALCN
PENDAPATAN JASAGIRO
TOTAL PENDAPATAN
Total Revenue
Total Expenses
Net Profit
0 64,658,946.00
0 (42,601,080.00)
0 22,057,866.00
64,658,946.00
(42,601,080.00)
22,057,866.00
SALON KECANTIKAN PUTRI AYU Monday, October 15.2012 05:16 PM Page 1
BALANCE SHEET For Januant,2012
Debit Credit
HARTA
,nnn v AaI L,\J[J r\/1\)
1O1O BANK
1O2O PIUTANG DAGANG
1O3O PERLENGKAPANSALON
1O4O ASURANSI BAYAR DIMUKA
15OO TANAH
1510 GEDUNG
1520 AKUM PENYGEDUNG
1530 KENDARAAN
1540 AKUMPENYKENDARAAN
1550 PERALATAN SALON
1560 AKUM PENYPERALATAN SALON
TOTAL HARTA
an nao dta AAzv, vuJ, v.+2. ur.,
'12,597,018.00
2,001,988.00
600,994.00
1,100,000.00
50,000,994.00
75,000,000.00
145,833.00
15,000,994.00
200,994.00
10,000,994.00
158,349.00
186,760,848.00
t tt tTA lt^rltJ t,,lll{Lf
2OOO HUTANGDAGANG
2A1O HUTANG BUKAN DAGANG
2O2O HUTANGGAJI
25OO KREDIT INVESTASI
TOTAL HUTANG 115,702,982.00
MODAL
3000 MoDAL JAMTLAH 50,000,994.00
3010 PRTVE JAMTLAH 1,000,994.00
3O2O LABATAHUN BERJALAN 22,057,866.0A
TOTAL MODAL 71,057,866.00
TOTAL LIABILITIESAND CAPITAL 186,760,848.00
1,500,994.00
13,000,000.00
1,200,994.00
100,000,994.00
SALON KECANTIKAN PUTRI AYU Monday, October 15,2012 05:17 PM Page 1
TRIAL BALANCE For Januarv,2012
Debit Credit
HARTA
1OOO KAS
1O1O BANK
1A2O PIUTANG DAGANG
1O3O PERLENGKAPANSALON
1O4O ASURANSI BAYAR DIMUKA
15OO TANAH
1510 GEDUNG
152A AKUM PENYGEDUNG
1530 KENDARAAN
1540 AKUMPENYKENDARAAN
1550 PERALATAN SALON
1560 AKUM PENYPERALATAN SALON
3OOO MODAL JAMILAH
3O1O PRIVE JAMILAH
3O2O LABATAHUN BERJALAN
3O3O LABA DITAHAN
3O4O REKENING PENYEIMBANG
145,833.00
15,000,994.00
200,994.00
10,000,994.00
158,349.00
HUTANG
2000 HUTAI{G DAGANG 1,500,994.00
2O1O HUTANG BUKAN DAGANG 13,OOO,OOO.OO
2020 HUTANG GAJI 1,200,994.00
2O3O KREDIT MODAL KERJA O.OO
2500 KREDTT |NVESTAST 100,000,994.00
MODAL
aA MO nr4 nnzv,i,vJ,v.+z-vv
12,597,018.00
2,001,988.00
600,994.00
1,100,000.00
50,000,994.00
75,000,000,00
1,000,994.00
0.00
0.00
50,000,994.00
22,057,866.00
SALON KECANTIKAN PUTRI AYU Monday, October 15,2012 05:17 PM Page 2TRIAL BALANCE For January,2A12
4000
4010
PENDAPATAN
PENDAPATAN JASA SALON
PENDAPATAN JASAGIRO
NIAVA AA IIE' IN T A \Jf1\' I
BIAYAADMINISTRASI BANK
BIAYAASURANSI
BIAYA PERLENGKAPAN SALON
BIAYA KONSUMSI
BIAYAALATTULIS KANTOR
BIAYA LISTRIK,AIR & TELPON
BIAYA PENYUSUTAN GE DU NG
BIAYA PENYUSUTAN KENDARAAN
BIAYA PEMELIHARAAN GEDU NG
BIAYA PEMELIHARAAN KEN DARAAN
BIAYA BUNGA
BIAYA SERBA - SERBI
Debit
44 ^A^ n7n nnzttzvl,Jrv.vv
50,994.00
100,994.00
0.00
4,950,000.00
300,994.00
4,700,000.00
145,833.00
200,994.00
2,500,994.00
601,988.00
1,000,994.00
531,988.00
Credit
64,507,9s2.00
150,994.00
5000
501 0
5020
5030
5040
5050
5060
5070
5080
5090
51 00
5110
5120
5130
5900
BIAYA PENYUSUTAN PERALATAN SALON 6,059,343.00
BIAYA PEMELI HARAAN PERALATAN SALON 250, 994.00
