akutansi3

Latihan dasar kasus LADGER

Contoh transaksi dari perusahaan jasa “graha” sebagai berikut :

Tgl    Description

3      Tuan Ismet menginvestasikan Rp. 60.000

5      Dibayar tunai 3 bulan sewa kantor sebesar Rp. 60.000

7      Di bayar Rp. 6.000.000 untuk pembelian mobil perusahaan

9      Dibeli peralatan kantor Rp. 2.000.000 perkas

11    Membeli secara kredit peralatan kantor (OFFICE EQUIPMENT) senilai Rp. 700.000 dari PT. Bahtera

12    Di beli perlengkapan kantor (office supplies) secara kredit dari PT Trisakti Rp. 12.000

13    Di jual peralatan kantor (office equipment) yang tidak terpakai kepada Bahri Co Rp. 200.000 perkas dan Rp. 10.000 secara kredit

14    Di bayar rekening telepon (THELEPON exp) bulan bersangkutan Rp 40.000

15    Diterima dari Bahri co Rp. 10.000

15    Di bayarpada Pt Bahtera Rp 350.000

16    Dijual satu rumah dengan mendapatkan komisi (sales commision) Rp. 1.700.000

18    Di bayar gaji sekertaris (sallaries Exp) untuk 2 minggu pertama Rp.

200.000

19    Di jual satu rumah dengan memperoleh komisi Rp. 150.000

23    Tuan Ismet mengambil uang tunai untuk kepentingan Pribadi Rp. 400.000

25    Di bayar gaji sekertaris untuk 2 minggu terakhir Rp. 200.000

27    Membeli bensin dan olie untuk kendaraan Rp. 150.000

29    Membayar biaya Advertising Rp. 12.000

Dari transaksi tersebut buatlah :

1.     General journal

2.     Ledger

SELAMAT BERLATIH

PT. “Graha”

Desember 30, 2008

General journal

Date		Description	PR	Debit	Credit
2008	3	Cash		10.000.000
Nop		Capital			10.000.000
	5	Prepaid rent office Exp		60.000
		Cash			60.000
	7	Automobil		6.000.000
		Cash			6.000.000
	9	Office Equipment		2.000.000
		Cash			2.000.000
	11	Office Equipment		700.000
		Account Payable			700.000
	12	Office Supplies		12.000
		Fa Trisakti			12.000
	13	Cash		200.000
		Account Receivable/Bahri Co		10.000
		Office equipment			210.000
	14	Telephone Expense		40.000
		Cash			40.000
	15	Cash		10.000
		Account Receivable/Bahri Co			10.000
	15	PT Bahtera		350.000
		Cash			350.000
	17	Cash		1.700.000
		Sales Commision			1.700.000
	18	Salaries Expense		200.000
		Cash			200.000
	19	Cash		150.000
		Sales Comision			150.000
	23	Prive		400.000
		Cash			400.000
	25	Sallaries Expense		200.000
		Cash			200.000
	27	Supplies (Gas, oil and repairs Expense		140.000
		Cash			150.000
	29	Advertising Expense		12.000
		Cash			12.000

Bentuk Tree Colomn (3 kolom) sesuai dengan jumlah rekening

No: 1                                                                                     Cash 1.1.1

Date		Item	PR	Debit	Credit	Balance
Des	3 5 7 9 13 14 15 15 16 18 19 23 25 27 29	Capital Prepaid rent office Exp Automobil Office Equipment Office Equipment Telephone Bahri Co PT Bahtera Sales Commision Salaries Sales Comision Prive Sallaries Supplies (Gas, oil and repairs Advertising	V V V V V V V V V V V V V V V	10.000.000 200.000 10.000 1.700.000 150.000	60.000 6.000.000 2.000.000 40.000 350.000 200.000 400.000 200.000 150.000 12.000	10.000.000 9.940.000 3.940.000 1.940.000 2.140.000 2.100.000 2.110.000 1.760.000 3.460.000 3.260.000 3.410.000 3.010.000 2.810.000 2.660.000 2.648.000

No: 2                                                                                     Capital 3.0.1

Date		Item	PR	Debit	Credit	Balance
	3	Cash	V		10.000.000	10.000.000

No: 3                                                                  Prepaid office rent 1.1.5

Date		Item	PR	Debit	Credit	Balance
	5	Cash	V	60.000		60.000

No: 4                                                                                Automobil 1.3.2

Date		Item	PR	Debit	Credit	Balance
	7	Cash	V	6.000.000		6.000.000

No: 5                                                                        Office Equipment 1.3.1

Date		Item	PR	Debit	Credit	Balance
	9 11 13	Cash PT Bahtera Cash	V V V	2.000.000 700.000	210.000	2.000.000 2.700.000 2.490.000

No: 6                                                                              PT Bahtera 2.1.1

Date		Item	PR	Debit	Credit	Balance
	11 15	Office Equipment Cash	V V	350.000	7000.000	700.000 350.000

No: 7                                                                            Office Supplies 1.1.4

Date		Item	PR	Debit	Credit	Balance
	8	Fa Trisakti	V	12.000		12.000

No: 8                                                                            Fa Trisakti 2.1.1

Date		Item	PR	Debit	Credit	Balance
	8	Office Supplies	V		12.000	12.000

No: 9                                                                  Account Receivable 1.1.2

Date		Item	PR	Debit	Credit	Balance
	13 15	Bahri Co Cash	V	10.000	10.000	10.000 0

No: 10                                                                          Telephon 5.1.3

Date		Item	PR	Debit	Credit	Balance
	14	Cash	V	40.000		40.000

No: 11                                                                     Sales Commision 6.1.1

Date		Item	PR	Debit	Credit	Balance
	16 19	Cash Cash	V V		1.700.000 150.000	1.700.000 1.550.000

No: 12                                                                            Sallaries 5.1.1

Date		Item	PR	Debit	Credit	Balance
	18 25	Cash Cash	V V	200.000 200.000		200.000 400.000

No: 13                                                                          Prive/Drawing  3.0.2

Date		Item	PR	Debit	Credit	Balance
	23	Cash	V	400.000		400.000

No: 14                                                  Supplies (Gas,oil and Repairs) 1.1.4

Date		Item	PR	Debit	Credit	Balance
	27	Cash	V	150.000		150.000

No: 15                                                                          Advertasing 6.1.2

Date		Item	PR	Debit	Credit	Balance
	29	Cash	V	12.000		12.000

PT GRAHA

Income Statement

Desember, 30, 2008

Sales Commision                                    Rp. 1.850.000 Operating expenses: Salaries expenses            Rp.  400.000 Supplies expenses           Rp.  150.000 Thelephon expenses        Rp.    40.000 Advertising expenses      Rp.    12.000 Total Operating Expenses                         Rp.  602.000 Net Income                                                   Rp. 1.248.000                                                                              ------------------

PT.GRAHA

Balance Sheet

Desember, 30, 2008

Assets Current Assets Cash ...................                                              Rp. 2.648.000 Prepaid Office rent                     Rp.  60.000  Office Supplies                Rp.  12 .000                                                                                                             Rp.     72.000 Total Current Assets                                           Rp. 2.720.000 Fixed Assets : Office Equipment                       Rp. 2.490.000 Automobile                                 Rp. 6.000.000  Total Fixed Assets                                            Rp. 8.490.000 + Total ASSETS                                                    Rp. 11.210.000                                                                                      -----------------  Liabilities : PT. Bahtera                                   Rp. 350.000 PT. Trisakti                                   Rp.    12.000 Total liabilities                                            Rp. 362.000 Capital  Tn Ismet capital                           Rp. 10.000.000 Retained Earning                        Rp.      848.000 Total modal                                            Rp. 10.848.000 Total Liabilities and Capital                              Rp. 11.210.000                                                                                  -------------------

PT. GRAHA

Capital Statement

For the Month Ended Desember 30, 2008

Capital, Desember 1, 2008                                    Rp. 10.000.000 Net income For the Mounth     Rp. 1.248.000 Less : Withdrawls                            (400.000) Increase in capital                                                 Rp.  848.000 Capital, Desember 31, 2008                                 Rp. 10.848.000                                                                                     --------------------

PT. GRAHA

Retaid Earning Statement

For the Mounth Ended Desember 30, 2008

Net income For the Month                       Rp. 1.248.000 Less Prive                                                 Rp. (400.000) Retaid Earning December,31, 2008           Rp. 848.000                                                                        ---------------------