Pengantar Akuntansi

Oleh Wenly Sinaga

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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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