Pengantar Akuntansi

Oleh Wenly Sinaga

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Transkrip Pengantar Akuntansi

PENGANTAR AKUNTANSI
LAPORAN KEUANGAN PERUSAHAAN JASA
“MANIK MOTOR 25”

DISUSUN OLEH:
NAMA

: WENLY SINAGA

KELAS

: BANGKING 1-C

NIM

: 2005071059

DOSEN PEMBIMBING

: NURLINDA,S.E.,Ak.,M.Si.,CA

NIP

: 198509202015042002

PRODI PERBANKAN DAN KEUANGAN
POLITEKNIK NEGERI MEDAN
2020

IDENTITAS PERUSAHAAN JASA
Nama Perusahaan

: Manik Motor 25

Alamat Perusahaan

: Jln.Bunturaja Hutaimbaru,Sidikalang

Berdirinya Perusahaan

: Sejak tahun 2018

Jenis Usaha

: Bergerak dibidang Bengkel Motor

Transaksi “Manik Motor 25” selama bulan November 2020,sebagai berikut:

1 nov Tn Jones menyetor uang tunai untuk penambahan modal sejumlah Rp.15.000.000
2 nov Dibeli peralatan bengkel sebesar Rp.2.000.000 secara tunai
3 nov Dibeli perlengkapan bengkel sebesar Rp 900.000
5 nov Dibayar sewa gedung untuk 1 tahun sebesar Rp.3.000.000 dicatat sebagai harta
7 nov Dibeli peralatan bengkel sebesar Rp.5.000.000 dibayar Rp.3.000.000 sisanya dibayar
kemudian
10 nov Diterima pendapatan atas jasa perbaikan motor/pendapatan servis Rp.500.000
14 nov Dibayar gaji karyawan Rp.600.000 ( 2 orang ).yaitu gaji dibayar /minggu
16 nov Diterima uang atas jasa servis motor Rp.200.000
18 nov Dibayar utang atas pembelian peralatan tgl 7 nov
20 nov Dibeli oli ,minyak rem,dan perlengkapan bengkel lainnya sebesar Rp.800.000
23 nov Diterima pendapatan atas perbaikan mesin/jasa servis sebesar Rp.300.000
25 nov Dibayar air,listrik sebesar Rp.100.000
26 nov Telah diselesaikan sevice motor sebesar Rp.1.200.000 .Dibayar uang muka
Rp.600.000 sisanya dibayar kemudian
27 nov Tn Jones mengambil uang untuk keperluan pribadi Rp.500.000
28 nov Diterima uang atas jasa penggatian oli Rp.90.000
29 nov diterima cicilan pembayaran atas pekerjaan tgl 26
30 nov Diterima uang atas penggantian sparepart motor Rp.150.000

Manik Motor 25
General Journal
Per,30 nov 2020
Date Description

Ref.

Debit

1Nov Cash

1111

Rp 15,000,000

Capital
2Nov Equipment

3111
1112

Cash
3Nov Suplies

1111

Cash

1111

5Nov Prepaid Rent
Cash
7Nov Equipment

1113

1114

Rp 15,000,000
Rp 2,000,000

Rp

Rp

2,000,000

Rp

900,000

Rp

3,000,000

900,000

Rp 3,000,000

1111
1112

Kredit

Rp 5,000,000

Cash

1111

Rp

3,000,000

Account Payable

2111

Rp

2,000,000

Rp

500,000

Rp

600,000

Rp

200,000

Rp

2,000,000

Rp

800,000

Rp

300,000

10Nov Cash

1111

Service Income
14Nov Salaries Expense

4111

Cash

1111

17Nov Cash
Service Income
18Nov Account Payable
Cash
20Nov Equipment
Cash
23Nov Cash
Service Income

5111

1111

Rp

Rp

Rp

500,000

600,000

200,000

4111
2111

Rp 2,000,000

1111
1112

Rp

800,000

1111
1111
4111

Rp

300,000

25Nov Electriaty Expense

5112

Cash
26Nov Cash

Rp

100,000

1111

Account Recivable
Service Income

1111

Rp

600,000

1115

Rp

600,000

4111

27Nov Prive

3112

Cash

Rp

1111

Service Income

Rp

1111

Account Receivable
30Nov Cash

Rp

Service Income

Rp

Rp

500,000

Rp

90,000

Rp

600,000

Rp

150,000

150,000

4111

AMOUNT

1,200,000

600,000

1115
1111

Rp

90,000

4111

29Nov Cash

100,000

500,000

1111

28Nov Cash

Rp

Rp 32,940,000

Rp 32,940,000

Manik Motor 25
Ledger
Per 30 November 2020

1-Nov
10-Nov
12-Nov
17-Nov
23-Nov
26-Nov
28-Nov
29-Nov
30-Nov
Saldo

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

1111.Cash
15,000,000
500,000
50,000
200,000
300,000
600,000
90,000
600,000
150,000

Rp

4,590,000

2-Nov
3-Nov
5-Nov
7-Nov
14-Nov
18-Nov
20-Nov
25-Nov
27-Nov

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

2,000,000
900,000
3,000,000
3,000,000
600,000
2,000,000
800,000
100,000
500,000

1112. Equipment
2-Nov Rp
2,000,000
7-Nov Rp
5,000,000
20-Nov Rp
800,000
Saldo (D) Rp

7,800,000

1113. Suplies
3-Nov Rp
900,000
Saldo (D) Rp

900,000

1114.Prepaid Rent
5-Nov Rp
3,000,000
Saldo (D) Rp

3,000,000

1115. Account Recivable
26-Nov Rp
600,000
Saldo

29-Nov Rp

600,000

7-Nov Rp

2,000,000

0

2111.Account Payable
18-Nov Rp
2,000,000

Sado

0

3111.Capital

3112.Prive
27-Nov Rp
Saldo (D) Rp

1-Nov Rp

15,000,000

Saldo (K) Rp

15,000,000

100,000
100,000

4111.Service Income
10-Nov
17-Nov
23-Nov
26-Nov
28-Nov
30-Nov

Rp
Rp
Rp
Rp
Rp
Rp

500,000
200,000
300,000
1,200,000
90,000
150,000

Saldo (K) Rp

2,490,000

5111.Salaries Expense
14-Nov Rp
600,000

Saldo (D) Rp

600,000

5112.Electriaty Expense
25-Nov Rp
100,000
Saldo (D) Rp

100,000

Manik Motor 25
Trial Balance
Per 30 November 2020
Ref.
1111
1115
1113
1112
2111
3111
1114
4111
5111
3112
5112

Account Title
Cash
Account Recevaible
Suplies
Equipment
Account Payable
Capital
Prepaid Rent
Service Income
Salaries Expense
Prive
Electriaty Expense
Amount

Debit
Rp

4,540,000.00

Rp
Rp

900,000.00
7,800,000.00

Kredit

Rp 15,000,000.00
Rp

3,000,000.00
Rp

Rp
Rp
Rp
Rp

600,000.00
500,000.00
100,000.00
17,440,000.00

Data untuk Penyesuaian 30 November 2020 Adalah sebagai berikut:
30 Nov Perlengkapan Kantor yang tersisa Rp.300.000
30 Nov Penyusutan Peralatan untuk Bengkel 10 %

2,440,000.00

Rp 17,440,000.00

Manik Motor 26
Adjusment
Per 30 November 2020
Date Description
30Nov Suplies Expense
Suplies
30Nov Dep.Exp.of Equipment

Ref

Debit

5113
1113

Rp

5114

Rp

Acc.Dep.of Equipment

Credit
600,000
Rp
780,000

1116

Amount

Rp

600,000

1,380,000

Rp
780,000
Rp 1,380,000

Manik Motor “25”
Worksheet
Per 30 November 2020
No.
Account Title
Account
1111 Cash
1115 Account Recevaible
1113 Suplies
1112 Equipment
2111 Account Payable
3111 Capital
1114 Prepaid Rent
4111 Service Income
5111 Salaries Expense
3112 Prive
5112 Electriaty Expense
Amount
5113 Suplies Expense
5114 Dep.Exp.of Equipment
1116 Acc.Dep.of Equipment
Amount

Trial Balance
Adjusment
Trial Balance after Ajusment
Profit/Loss
Balance
Debit
Kredit
Debit
Kredit
Debit
Kredit
Debit
Kredit
Debit
Kredit
4,540,000
4,540,000
4,540,000
900,000
600,000
300,000
300,000
7,800,000
7,800,000
7,800,000
15,000,000
15,000,000
15,000,000
3,000,000
3,000,000
3,000,000
2,440,000
2,440,000
2,440,000
600,000
600,000
600,000
500,000
500,000
500,000
100,000
100,000
100,000
17,440,000 17,440,000
600,000
780,000
1,380,000

600,000
780,000
780,000
1,380,000

18,220,000

600,000
780,000
780,000
18,220,000 2,080,000
360,000
2,440,000

2,440,000
16,140,000
2,440,000
16,140,000

780,000
15780000
360,000
16,140,000

Manik Motor “25”
Income Statement
Per 30 November 2020

Income
2,440,000

Service Income
Opearating Expense:
Salaries Expense
Electriaty Expense
Supplies Expense
Dep.Exp.of Equipment
Total Operating Exp.
Laba Bersih

600,000
100,000
600,000
780,000
2,080,000
360,000

Manik Motor “25”
Capital Statement
Per 30 November 2020

Modal Tn Jones (Awal)
Net Profit

15,000,000
360,000
15,360,000
500,000
14,860,000

Prive
Modal Tn Jones ( Akhir)
Manik Motor
Statement of Financial Position
Per 30 November 2020
Asset
Current Asset
Cash
Supplies
Account Receivable
Prepaid Rent
Fixed Asset
Equipment
Acc.Dept.of Equpment
Total Aktiva

Passiva
Account Payable

0

4,540,000
300,000
0
3,000,000
7,840,000
Capital
7,800,000 Capital Tn Jones
-780,000
7,020,000
14,860,000 Total Passiva

14,860,000

14,860,000

Manik Motor
Clossing Entries
Per 30 November 2020
Date Description
30Nov Service Income
Income Summary
30Nov Income Summary

Ref.
4111

Debit
2,240,000

3113
3113

Kredit

2,240,000
2,080,000

Salaries Expense

5111

600,000

Electriaty Expense

5112

100,000

Supplies Expense
Dept.Exp.of
Equipment

5112

600,000

5114

780,000

30Nov Income Summary
Capital
Capital
Prive
Amount

3113

14,860,000

3111
3111
3112

14,860,000
500,000
500,000
19,680,000 19,680,000

Judul: Pengantar Akuntansi

Oleh: Wenly Sinaga


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