TEAM 3 NIM Nama

2301953662 Andra Maret Setyoresmi

2301941252 Denny Sutanto
2301930671 Muhamad Iqbal Samudra
2301930513 Ramadhan Indra Prastyo
2301957566 Putri Wachiddasih Nurul Aini

Case 1 Ayat Jurnal PT Parkindo Lestari

Date Account Debit Credit
3-Mar Carriage Inward Rp 150,000
Inventory Rp 15,000,000
Cash Rp 15,150,000
4-Mar Inventory Rp 1,800,000
Account Payable Rp 1,800,000
5-Mar Account Receivable Rp 10,000,000
Sales Revenue Rp 10,000,000
6-Mar Inventory Rp 20,000,000
Account Payable Rp 20,000,000
7-Mar Account Payable Rp 3,750,000
Inventory Rp 3,750,000
Account Payable Rp 6,000,000
Inventory Rp 6,000,000
11-Mar Account Payable Rp 14,000,000
Cash Discount Rp 140,000
Cash Rp 13,860,000
12-Mar Inventory Rp 5,000,000
Carriage Inward Rp 100,000
Cash Rp 100,000
Account Payable Rp 5,000,000
14-Mar Sales Revenue Rp 2,000,000
Account Receivable Rp 2,000,000
15-Mar Carriage Outwards Rp 100,000
Cash Rp 100,000
Account Receivable Rp 25,000,000
Sales Revenue Rp 25,000,000
17-Mar Account Payable Rp 1,800,000
Cash Discount given Rp 18,000
Cash Rp 1,782,000
20-Mar Cash Rp 9,800,000
Cash Discount Rp 200,000
Account Receivable Rp 10,000,000
22-Mar Inventory -
Account Receivable -
25-Mar Account Payable Rp 5,000,000
Cash Discount Rp 100,000
Cash Rp 4,900,000
25-Mar Inventory Rp 2,100,000
Carriage Inward Rp 100,000
Account Payable Rp 2,100,000
Cash Rp 100,000
Case 2 Sherly
Date Account Debit Credit Date
2-Sep Account Receivable Rp 24,530,000 2-Sep
Sales Revenue Rp 24,000,000
Cash Rp 530,000
Inventory Rp 13,000,000 8-Sep
Cost of goods sold Rp 13,000,000
8-Sep Account Receivable Rp 12,500,000 12-Sep
Sales Revenue Rp 12,500,000
Cost of goods sold Rp 7,500,000
Inventory Rp 7,500,000
Carriage Outwards Rp 550,000
Cash Rp 550,000 23-Sep
12-Sep Account Receivable Rp 3,000,000
Sales Revenue Rp 3,000,000
Inventory Rp 1,800,000 24-Sep
Cost of goods sold Rp 1,800,000
Cash Rp 24,050,000
Cash Discount given Rp 480,000
Account Receivable Rp 24,530,000 30-Sep
23-Sep Account Receivable Rp 9,500,000
Cash Discount given Rp 95,000
Cash Rp 9,405,000
24-Sep Sales Revenue Rp 10,000,000
Account Receivable Rp 10,000,000
Inventory Rp 6,000,000
Cost of goods sold Rp 6,000,000
30-Sep Cash Rp 10,000,000
Account Receivable Rp 10,000,000
 Henry
Account Debit Credit
Inventory Rp 24,000,000
Carriage Inwards Rp 530,000
Account Payable Rp 24,530,000
Inventory Rp 12,500,000
Account Payable Rp 12,500,000
Inventory Rp 3,000,000
Account Payable Rp 3,000,000
Cash Rp 24,050,000
Cash Discount Rp 480,000
Account Payable Rp 24,530,000
Account Payable Rp 9,500,000
Cash Discount Rp 95,000
Cash Rp 9,405,000
Inventory Rp 10,000,000
Account Payable Rp 10,000,000
Carriage Inwards Rp 310,000
Cash Rp 310,000
Cash Rp 10,000,000
Account Payable Rp 10,000,000
Case 3
a. Tanggal Akun Debit Kredit
1-Dec Kendaraan Rp 36,000,000
Peralatan Kantor Rp 12,000,000
Kas Rp 38,000,000
Piutang Usaha Rp 10,000,000
4-Dec Kas Rp 17,500,000
Pendapatan Jasa Rp 17,500,000
5-Dec Kas Rp 5,400,000
Beban Iklan Rp 900,000
Iklan Dibayar DI Muka Rp 4,500,000
8-Dec Perlengkapan Kantor Rp 3,850,000
Kas Rp 3,850,000
10-Dec Kas Rp 25,000,000
Piutang Usaha Rp 25,000,000
12-Dec Beban Pemeliharaan Rp 6,500,000
Kas Rp 6,500,000
14-Dec Beban Gaji dan Upah Rp 9,700,000
Kas Rp 9,700,000
17-Dec Prive Rp 9,000,000
Kas Rp 9,000,000
20-Dec Beban Listrik dan Telepon Rp 650,000
Kas Rp 650,000
22-Dec Pendapatan Jasa Rp 17,600,000
Kas Rp 12,500,000
Piutang Usaha Rp 5,100,000
24-Dec Beban Gaji dan Upah Rp 18,300,000
Kas Rp 18,300,000
28-Dec Kas Rp 19,000,000
Utang Usaha Rp 19,000,000
31-Dec Beban Rupa-rupa Rp 2,600,000
Kas Rp 2,600,000
b. Kas c.
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec Rp 58,340,000
1-Dec Rp 38,000,000 Rp 20,340,000
4-Dec Rp 17,500,000 Rp 37,840,000
5-Dec Rp 5,400,000 Rp 32,440,000
8-Dec Rp 3,850,000 Rp 28,590,000
10-Dec Rp 25,000,000 Rp 53,590,000
12-Dec Rp 6,500,000 Rp 47,090,000
14-Dec Rp 9,700,000 Rp 37,390,000
17-Dec Rp 9,000,000 Rp 28,390,000
20-Dec Rp 650,000 Rp 27,740,000
22-Dec Rp 12,500,000 Rp 40,240,000
24-Dec Rp 18,300,000 Rp 21,940,000
28-Dec Rp 19,000,000 Rp 2,940,000
31-Dec Rp 2,600,000 Rp 340,000

Piutang Usaha
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 59,200,000
1-Dec 10,000,000 49,200,000
10-Dec 25,000,000 24,200,000
22-Dec 5,100,000 29,300,000

Perlengkapan Kantor
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 4,150,000
8-Dec 3,850,000 8,000,000

Asuransi Dibayar Di Muka

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 9,000,000

Iklan Dibayar dimuka

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec -
5-Dec 4,500,000 4,500,000

Kendaraan
Saldo
Tanggal Debit Credit
Debit Credit
 1-Dec 180,000,000
36,000,000 216,000,000

Akumulasi Penyusutan Kendaraan

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 36,000,000

Peralatan Kantor
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 70,000,000
1-Dec 12,000,000 82,000,000

Akumulasi Penyusutan Peralatan Kantor

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 14,000,000

Utang Usaha
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 28,000,000
28-Dec 19,000,000 9,000,000

Utang Bank
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 40,000,000

Utang Gaji dan Upah

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec -

Modal Ny. Felixia

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 214,000,000

Prive Ny. Felixia

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 16,300,000
17-Dec 9,000,000 25,300,000

Ikhtisal Laba Rugi

Saldo
Tanggal Debit Credit
Tanggal Debit Credit
Debit Credit
1-Dec -

Pendapatan Jasa
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 140,900,000
4-Dec 17,500,000 158,400,000
22-Dec 17,600,000 176,000,000

Beban Gaji dan Upah

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 49,000,000
14-Dec 9,700,000 58,700,000
24-Dec 18,300,000 77,000,000

Beban Asuransi
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec -

Beban Iklan
Saldo
Tanggal Debit Credit
Debit Credit
5-Dec 900,000

Beban Perlengkapan Kantor

Saldo
Tanggal Debit Credit
Debit Credit

Beban Listrik dan Telepon

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 6,850,000
20-Dec 650,000 7,500,000

Beban Pemeliharaan
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 12,500,000
12-Dec 6,500,000 19,000,000

Beban Penyusutan Kendaraan

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec -
 Beban Penyusutan Peralatan Kantor
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec -

Beban Bunga
Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 2,160,000

Beban Rupa Rupa

Saldo
Tanggal Debit Credit
Debit Credit
1-Dec 5,400,000
31-Dec 2,600,000 8,000,000
 Neraca Saldo
No. Perkiraan Nama Perkiraan Debit Credit
101 Kas 340,000

103 Piutang Usaha 29,300,000

104 Perlengkapan Kantor 8,000,000

107 Asuransi Dibayar Di Muka 9,000,000

108 Iklan Dibayar Di Muka 4,500,000

151 Kendaraan 216,000,000

152 Akumulasi Penyusutan-Kendaraan 36,000,000

153 Peralatan Kantor 82,000,000

154 Akumulasi Penyusutan-Peralatan Kantor 14,000,000

201 Utang Usaha 9,000,000

202 Utang Bank 40,000,000

203 Utang Gaji dan Upah -

204 Utang bunga -

301 Modal Ny. Felixia 214,000,000

302 Prive Ny. Felixia 25,300,000

303 Ikhtisar Laba-Rugi -

401 Pendapatan Jasa 176,000,000

501 Beban Gaji dan Upah 77,000,000

502 Beban Asuransi -

503 Beban Iklan 900,000

504 Beban Perlengkapan Kantor

505 Beban Listrik dan Telepon 7,500,000

506 Beban Pemeliharaan 19,000,000

507 Beban Penyusutan-Kendaraan -

508 Beban Penyusutan- Peralatan Kantor

509 Beban Bunga 2,160,000

510 Beban Rupa-rupa 8,000,000

Total 489,000,000 489,000,000

d. 1 31-Dec Beban Perlengkapan Kantor Rp 6,000,000
Perlengkapan Kantor Rp 6,000,000

2 31-Oct Beban Asuransi Rp 1,500,000

Asuransi Dibayar Di Muka Rp 1,500,000

30-Nov Beban Asuransi Rp 1,500,000

Asuransi Dibayar Di Muka Rp 1,500,000

31-Dec Beban Asuransi Rp 1,500,000

Asuransi Dibayar Di Muka Rp 1,500,000

3 Tidak ada ayat jurnal yang perlu diposting karena di atas sudah dijurnal

4 31-Dec Beban Penyusutan-Kendaraan Rp 7,200,000

Akumulasi Penyusutan-Kendaraan Rp 7,200,000

31-Dec Beban Penyusutan- Peralatan Kantor Rp 2,400,000

Akumulasi Penyusutan-Peralatan Kantor Rp 2,400,000

5 31-Dec Beban Bunga Rp 600,000

Utang bunga Rp 600,000

6 31-Dec Beban Gaji dan Upah Rp 1,600,000

Utang Gaji dan Upah Rp 1,600,000
e. Kas

Tanggal Debit Credit

1-Dec
1-Dec 38,000,000
4-Dec 17,500,000
5-Dec 5,400,000
8-Dec 3,850,000
10-Dec 25,000,000
12-Dec 6,500,000
14-Dec 9,700,000
17-Dec 9,000,000
20-Dec 650,000
22-Dec 12,500,000
24-Dec 18,300,000
28-Dec 19,000,000
31-Dec 2,600,000

Perlengkapan Kantor

Tanggal Debit Credit

1-Dec
8-Dec 3,850,000
31-Dec 6,000,000

Asuransi Dibayar Di Muka

Tanggal Debit Credit

1-Oct
31-Oct 1,500,000
30-Nov 1,500,000
31-Dec 1,500,000

Iklan Dibayar dimuka

Tanggal Debit Credit

1-Dec
5-Dec 4,500,000

Kendaraan

Tanggal Debit Credit

1-Dec
36,000,000

Akumulasi Penyusutan Kendaraan

Tanggal Debit Credit

1-Dec
31-Dec 7,200,000

Peralatan Kantor

Tanggal Debit Credit

1-Dec
1-Dec 12,000,000

Akumulasi Penyusutan Peralatan Kantor

Tanggal Debit Credit

1-Dec
31-Dec 2,400,000

Utang Usaha

Tanggal Debit Credit

1-Dec
28-Dec 19,000,000

Utang Bank

Tanggal Debit Credit

1-Dec

Utang Gaji dan Upah

Tanggal Debit Credit

31-Dec 1,600,000

Utang Bunga

Tanggal Debit Credit

31-Dec 600,000

Modal Ny. Felixia

Tanggal Debit Credit

1-Dec

Prive Ny. Felixia

Tanggal Debit Credit

1-Dec
17-Dec 9,000,000
 Ikhtisal Laba Rugi

Tanggal Debit Credit

1-Dec

Pendapatan Jasa

Tanggal Debit Credit

1-Dec
4-Dec 17,500,000
22-Dec 17,600,000

Beban Gaji dan Upah

Tanggal Debit Credit

1-Dec
14-Dec 9,700,000
24-Dec 18,300,000
31-Dec 1,600,000

Beban Asuransi

Tanggal Debit Credit

31-Oct 1,500,000
30-Nov 1,500,000
31-Dec 1,500,000

Beban Iklan

Tanggal Debit Credit

5-Dec

Beban Perlengkapan Kantor

Tanggal Debit Credit

31-Dec 6,000,000

Beban Listrik dan Telepon

Tanggal Debit Credit

1-Dec
20-Dec 650,000

Beban Pemeliharaan

Tanggal Debit Credit

1-Dec
 12-Dec 6,500,000

Beban Penyusutan Kendaraan

Tanggal Debit Credit

31-Dec 7,200,000

Beban Penyusutan Peralatan Kantor

Tanggal Debit Credit

31-Dec 2,400,000

Beban Bunga

Tanggal Debit Credit

1-Dec
31-Dec 600,000

Beban Rupa Rupa

Tanggal Debit Credit

1-Dec
31-Dec 2,600,000

Neraca Saldo
No. Perkiraan Nama Perkiraan Debit
101 Kas 340,000

103 Piutang Usaha 29,300,000

104 Perlengkapan Kantor 2,000,000

107 Asuransi Dibayar Di Muka 4,500,000

108 Iklan Dibayar Di Muka 4,500,000

151 Kendaraan 216,000,000

152 Akumulasi Penyusutan-Kendaraan

153 Peralatan Kantor 82,000,000

154 Akumulasi Penyusutan-Peralatan Kantor

201 Utang Usaha

202 Utang Bank

203 Utang Gaji dan Upah

204 Utang bunga

301 Modal Ny. Felixia

302 Prive Ny. Felixia 25,300,000

303 Ikhtisar Laba-Rugi

401 Pendapatan Jasa

501 Beban Gaji dan Upah 78,600,000

502 Beban Asuransi 4,500,000

503 Beban Iklan 900,000

504 Beban Perlengkapan Kantor 6,000,000

505 Beban Listrik dan Telepon 7,500,000

506 Beban Pemeliharaan 19,000,000

507 Beban Penyusutan-Kendaraan 7,200,000

508 Beban Penyusutan- Peralatan Kantor 2,400,000

509 Beban Bunga 2,760,000

510 Beban Rupa-rupa 8,000,000

Total 500,800,000
 Saldo
Debit Credit
58,340,000
20,340,000
37,840,000
32,440,000
28,590,000
53,590,000
47,090,000
37,390,000
28,390,000
27,740,000
40,240,000
21,940,000
2,940,000
340,000

Saldo
Debit Credit
4,150,000
8,000,000
2,000,000

a
Saldo
Debit Credit
9,000,000
7,500,000
6,000,000
4,500,000

Saldo
Debit Credit
-
4,500,000

Saldo
Debit Credit
180,000,000
216,000,000

araan
 Saldo
Debit Credit
36,000,000
43,200,000

Saldo
Debit Credit
70,000,000
82,000,000

n Kantor
Saldo
Debit Credit
14,000,000
16,400,000

Saldo
Debit Credit
28,000,000
9,000,000

Saldo
Debit Credit
40,000,000

Saldo
Debit Credit
1,600,000

Saldo
Debit Credit
600,000

Saldo
Debit Credit
214,000,000

Saldo
Debit Credit
16,300,000
25,300,000
 Saldo
Debit Credit
-

Saldo
Debit Credit
140,900,000
158,400,000
176,000,000

Saldo
Debit Credit
49,000,000
58,700,000
77,000,000
78,600,000

Saldo
Debit Credit
1,500,000
3,000,000
4,500,000

Saldo
Debit Credit
900,000

or
Saldo
Debit Credit
6,000,000

n
Saldo
Debit Credit
6,850,000
7,500,000

Saldo
Debit Credit
12,500,000
 19,000,000

aan
Saldo
Debit Credit
7,200,000

Kantor
Saldo
Debit Credit
2,400,000

Saldo
Debit Credit
2,160,000
2,760,000

Saldo
Debit Credit
5,400,000
8,000,000

Credit

9,000,000

40,000,000
 1,600,000

600,000

214,000,000

176,000,000

441,200,000