NERACA SALDO

PRIMA JAYA
31-Dec-17
(Dalam Ribuan Rupiah)
AKUN DEBIT
CASH 215,000,000
ACCOUNT RECEIVABLE 45,000,000
SUPPLIES 6,700,000
PREPAID INSURANCE 36,000,000
DELIVERY EQUIPMENT 800,000,000
ACCUMULATED DEPRECIATION OF DELIVERY EQUIPMENT
OFFICE EQUIPMENT 980,000,000
ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT
ACCOUNT PAYABLE
NOTES PAYABLE
UNEARNED RENT
MARKUS SANJAYA CAPITAL
FEES EARNED
WAGES EXPENSE 150,000,000
RENT EXPENSE 30,000,000
UTILITIES EXPENSE 8,000,000
MISCELLANEOUS EXPENSE 4,000,000
ADVERTISING EXPENSE 60,000,000

2,334,700,000
KREDIT

80,000,000

147,000,000
120,000,000
25,000,000
90,000,000
1,202,700,000
670,000,000

2,334,700,000
 JURNAL PENYESUAIAN
PRIMA JAYA
31-Dec-17
(Dalam Ribuan Rupiah)

TANGGAL NAMA AKUN

2017 31 Office Supplies Expense
DES Delivery Supplies Expense
Supplies
31 Insurance Expense
Prepaid Insurance
31 Account Receivable
Fees Earned
31 Wages Expense
Wages Payable
31 Unearned Rent
Rent Income
31 Utility Expense
Utility Payable
31 Markus Senjaya Withdrawal
Cash
31 Depreciation Delivery Equipment Expense
Accumulated Depreciated of Delivery Equipment
31 Depreciation Office Equipment Expense
Accumulated Depreciated of Office Equipment
31 Prepaid Advertising
Advertising Expense

total
DEBIT KREDIT
2,400,000
3,050,000
5,450,000
18,000,000
18,000,000
15,000,000
15,000,000
5,000,000
5,000,000
75,000,000
75,000,000
2,000,000
2,000,000
20,000,000
20,000,000
40,000,000
40,000,000
49,000,000
49,000,000
15,000,000
15,000,000

244,450,000 244,450,000
 DYNAMITE LAUNDRY
WORKSHEET
31 JULI 2006
DALAM RIBUAN RUPIAH NERACA SALDO
DEBIT
CASH 215,000,000
ACCOUNT RECEIVABLE 45,000,000
SUPPLIES 6,700,000
PREPAID INSURANCE 36,000,000
DELIVERY EQUIPMENT 800,000,000
ACCUMULATED DEPRECIATION OF DELIVERY EQUIPMENT
OFFICE EQUIPMENT 980,000,000
ACCUMULATED DEPRECIATION OF OFFICE EQUIPMENT
ACCOUNT PAYABLE
NOTES PAYABLE
UNEARNED RENT
MARKUS SANJAYA CAPITAL
FEES EARNED
WAGES EXPENSE 150,000,000
RENT EXPENSE 30,000,000
UTILITIES EXPENSE 8,000,000
MISCELLANEOUS EXPENSE 4,000,000
ADVERTISING EXPENSE 60,000,000

2,334,700,000

Office Supplies Expense

Delivery Supplies Expense
Insurance Expense
Wages Payable

LABA
NERACA SALDO AJP NERACA SETELAH AJP LABA/RUGI BALANCE SHEET
KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT

15,000,000
5,450,000 1,250,000
18,000,000

80,000,000

147,000,000
120,000,000
25,000,000
90,000,000
1,202,700,000
670,000,000 15,000,000
5,000,000

2334700000
2,400,000
3,050,000
18,000,000

5,000,000

0
BALANCE SHEET
KREDIT

0
 DYNAMITE LAUNDRY
Statement of Owner Equity
31 JULI 2006

DYNAMITE LAUNDRY
Statement of Owner Equity
31 JULI 2006
Pendapatan
Pendapatan Jasa

Total Pendapatan
Beban Operasional
BEBAN UPAH
BEBAN SEWA
BEBAN UTILITAS
BEBAN RUPA-RUPA
BEBAN PENYUSUTAN PERALATAN
BEBAN PENYUSUTAN PERLENGKAPAN
BEBAN ASURANSI
Total Beban Operasional
Laba Bersih
 DYNAMITE LA
y Balance sh
31 JULI 2
Assets
KAS
PERLENGKAPAN BINATU
ASURANSI DIBAYAR DIMUKA
0 PERALATAN BINATU
0 AKM PENYUSUTAN

165000

165000

72600
36000
13650
2,700
6800 Tgl. 2006
5750
2400 31 Juli
139900
25100
31 Juli

31 Juli

31Juli
 DYNAMITE LAUNDRY
Balance sheet
31 JULI 2006
Assets Liabilities
2,900 UTANG USAHA 6100
1,750 UTANG UPAH 1200
2,400
109,050
-47900
Total Liabilities 7300

Owner Equity
0
MODAL AKHIR 60900
Total Owner Equity 60900

Total Liabilities and Owner Equity 68200

68200 68200

JURNAL PENUTUP
DYNAMITE LAUNDRY
31 JULI 2006 (DALAM RIBUAN RUPIAH)
Keterangan Ref

Ayat Jurnal Penutup

Pendapatan Jasa
Ikhtisar Laba/Rugi

Ikhtisar Laba/Rugi
Beban Upah
Beban Sewa
Beban Utilitas
Beban Rupa-rupa
Beban Penyusutan
Beban Perlengkapan
Beban Asuransi

Ikhtisar Laba/Rugi
Modal David Duffy

Modal David Duffy

Penarikan David Duffy
Total
Debet Kredit

165000
165000

139900
72600
36000
13650
2700
6800
5750
2400

25100
25100

2000
2000
332000 332000