B&B Laundry_Muhammad Naufal_XI AKL 3

Jalan Gunung Agung.No 212 Denpansar Barat

All Journals

01/12/2315 To 31/12/2315
10/12/2019 Page 1
8.00.11
ID# Acct# Account Name Debit Credit Job No.

IJ 01/12/2315 Saldo awal piutang

IJ000001 1-1600 Supplies Rp1.637.500,00
IJ000001 1-1600 Supplies Rp390.000,00
IJ000001 1-1600 Supplies Rp210.000,00
IJ000001 1-1600 Supplies Rp75.000,00
IJ000001 1-1600 Supplies Rp100.000,00
IJ000001 1-1600 Supplies Rp150.000,00
IJ000001 1-1600 Supplies Rp125.000,00
IJ000001 1-1600 Supplies Rp250.000,00
IJ000001 1-1600 Supplies Rp150.000,00
IJ000001 1-1600 Supplies Rp100.000,00
IJ000001 1-1600 Supplies Rp42.500,00
IJ000001 1-1600 Supplies Rp45.000,00

IJ 01/12/2315
IJ000002 1-2100 Equipment at Cost p33.835.000,00
IJ000002 1-2100 Equipment at Cost Rp5.550.000,00
IJ000002 1-2100 Equipment at Cost p14.280.000,00
IJ000002 1-2100 Equipment at Cost Rp825.000,00
IJ000002 1-2100 Equipment at Cost Rp5.090.000,00
IJ000002 1-2100 Equipment at Cost Rp600.000,00
IJ000002 1-2100 Equipment at Cost Rp1.175.000,00
IJ000002 1-2100 Equipment at Cost Rp2.999.000,00
IJ000002 1-2100 Equipment at Cost Rp699.000,00
IJ000002 1-2100 Equipment at Cost Rp350.000,00
IJ000002 1-2100 Equipment at Cost Rp750.000,00
IJ000002 1-2100 Equipment at Cost Rp1.392.000,00
IJ000002 1-2100 Equipment at Cost Rp125.000,00

CR 01/12/2315 Payment; Klinik Tulus Usada

BKM-1 1-1150 Cash on Hand Rp2.298.100,00
BKM-1 1-1400 Account Receivable Rp2.298.100,00

SJ 01/12/2315 Klinik Tulus Usada: Discounts on FJ-2511

00002512 1-1400 Account Receivable Rp46.900,00
00002512 4-3000 Sales Discount Rp46.900,00

SJ 01/12/2315 Klinik Tulus Usada: Credit from 00002512

SJ000001 1-1400 Account Receivable Rp46.900,00
SJ000001 1-1400 Account Receivable Rp46.900,00

SJ 02/12/2315 Sale; Panti Asuhan "Dharma"

F12-1 1-1400 Account Receivable Rp335.000,00
F12-1 4-1000 Laundr Income Rp335.000,00

CR 02/12/2315 Panti Asuhan "Dharma" for F12-1

CR000001 1-1150 Cash on Hand Rp335.000,00
CR000001 1-1400 Account Receivable Rp335.000,00

CD 03/12/2315 Toko Pasti Lengkap

C12-1 1-1100 BankBCA Rp1.102.000,00
C12-1 2-1100 Accounts Payable Rp1.102.000,00

PJ 04/12/2315 Purchase; Canggih Elektronik

Fak.1 2-1100 Accounts Payable Rp518.181,82
Fak.1 2-1100 Accounts Payable Rp51.818,18
Fak.1 1-2100 Equipment at Cost Rp300.000,00
Fak.1 1-2100 Equipment at Cost Rp218.181,82
Fak.1 1-1500 PPN Income Rp51.818,18

CD 05/12/2315 pembayaran gaji karyawan

VKK-1 1-1100 BankBCA Rp340.000,00
VKK-1 6-0100 Wages & Salaries Rp340.000,00
 B&B Laundry_Muhammad Naufal_XI AKL 3

All Journals

01/12/2315 To 31/12/2315
10/12/2019 Page 2
8.00.11
ID# Acct# Account Name Debit Credit Job No.

CD 05/12/2315 pembayaran gaji karyawan

SJ 06/12/2315 Sale; Customer Tunai

NT-12-1 1-1400 Account Receivable Rp332.000,00
NT-12-1 4-1000 Laundr Income Rp332.000,00

CD 07/12/2315 pembayaran iklan

VKK-2 1-1300 Petty Cash Rp278.000,00
VKK-2 6-1200 Advertising Expense Rp278.000,00

SJ 08/12/2315 Sale; Klinik Tulus Usada

F12-2 1-1400 Account Receivable Rp430.000,00
F12-2 4-1000 Laundr Income Rp430.000,00

PJ 09/12/2315 Purchase; "Bersih Bersih" Store

KT-024 2-1100 Accounts Payable Rp262.500,00
KT-024 2-1100 Accounts Payable Rp26.250,00
KT-024 1-1600 Supplies Rp50.000,00
KT-024 1-1600 Supplies Rp25.000,00
KT-024 1-1600 Supplies Rp187.500,00
KT-024 1-1500 PPN Income Rp26.250,00

PJ 10/12/2315 Purchase; "Bersih Bersih" Store

RT-01 2-1100 Accounts Payable Rp37.500,00
RT-01 2-1100 Accounts Payable Rp3.750,00
RT-01 1-1600 Supplies Rp37.500,00
RT-01 1-1500 PPN Income Rp3.750,00

CD 11/12/2315
C12-2 1-1100 BankBCA Rp2.000.000,00
C12-2 1-1300 Petty Cash Rp2.000.000,00

SJ 12/12/2315 Sale; Sanggar Candra Mahesa

F12-3 1-1400 Account Receivable Rp210.000,00
F12-3 4-1000 Laundr Income Rp210.000,00

CD 13/12/2315 "Bersih Bersih" Store

C12-3 1-1100 BankBCA Rp2.500.000,00
C12-3 2-1100 Accounts Payable Rp40.425,00
C12-3 2-1100 Accounts Payable Rp2.459.575,00

PJ 13/12/2315 "Bersih Bersih" Store: Discounts on RT-01

00000002 2-1100 Accounts Payable Rp750,00
00000002 2-1100 Accounts Payable Rp75,00
00000002 5-1000 Purchase Discount Rp750,00
00000002 1-1500 PPN Income Rp75,00

PJ 13/12/2315 "Bersih Bersih" Store: Debit from 00000002

PJ000001 2-1100 Accounts Payable Rp825,00
PJ000001 2-1100 Accounts Payable Rp825,00

PJ 13/12/2315 Finance Charge: "Bersih Bersih" Store

PJ000002 9-3000 Late Fee Paid Rp2.459.575,00
PJ000002 2-1100 Accounts Payable Rp2.459.575,00

SJ 14/12/2315 Sale; Customer Tunai

NT12-2 1-1400 Account Receivable Rp175.000,00
NT12-2 4-1000 Laundr Income Rp175.000,00

CR 14/12/2315 Customer Tunai for NT12-2

CR000002 1-1150 Cash on Hand Rp192.500,00
CR000002 1-1400 Account Receivable Rp192.500,00
 B&B Laundry_Muhammad Naufal_XI AKL 3

All Journals

01/12/2315 To 31/12/2315
10/12/2019 Page 3
8.00.12
ID# Acct# Account Name Debit Credit Job No.

CD 15/12/2315 pengambilan pribadi oleh pemilik

VKK-3 1-1300 Petty Cash Rp500.000,00
VKK-3 3-2000 Bobby,Drawing Rp500.000,00

CR 16/12/2315 Payment; Sanggar Candra Mahesa

BKM-2 1-1150 Cash on Hand Rp1.250.000,00
BKM-2 1-1400 Account Receivable Rp1.044.200,00
BKM-2 1-1400 Account Receivable Rp205.800,00

SJ 16/12/2315 Sanggar Candra Mahesa: Discounts on F12-3

00002513 1-1400 Account Receivable Rp4.200,00
00002513 4-3000 Sales Discount Rp4.200,00

SJ 16/12/2315 Sanggar Candra Mahesa: Credit from 00002513

SJ000002 1-1400 Account Receivable Rp4.200,00
SJ000002 1-1400 Account Receivable Rp4.200,00

PJ 17/12/2315 Purchase; Toko Pasti Lengkap

F12-32 2-1100 Accounts Payable Rp371.500,00
F12-32 2-1100 Accounts Payable Rp37.150,00
F12-32 1-1600 Supplies Rp100.000,00
F12-32 1-1600 Supplies Rp112.500,00
F12-32 1-1600 Supplies Rp125.000,00
F12-32 1-1600 Supplies Rp34.000,00
F12-32 1-1500 PPN Income Rp37.150,00

PJ 18/12/2315 Purchase; Toko Pasti Lengkap

RT-02 2-1100 Accounts Payable Rp25.000,00
RT-02 2-1100 Accounts Payable Rp2.500,00
RT-02 1-1600 Supplies Rp25.000,00
RT-02 1-1500 PPN Income Rp2.500,00

SJ 19/12/2315 Sale; Customer Tunai

NT12-3 1-1400 Account Receivable Rp205.000,00
NT12-3 4-1000 Laundr Income Rp205.000,00

CR 19/12/2315 Customer Tunai for NT12-3

CR000003 1-1150 Cash on Hand Rp225.500,00
CR000003 1-1400 Account Receivable Rp225.500,00

CR 20/12/2315 Payment; Panti Asuhan "Dharma"

BKM-3 1-1150 Cash on Hand Rp1.691.750,00
BKM-3 1-1400 Account Receivable Rp1.691.750,00

SJ 20/12/2315 Finance Charge: Panti Asuhan "Dharma"

SJ000003 9-3000 Late Fee Paid Rp1.691.750,00
SJ000003 1-1400 Account Receivable Rp1.691.750,00

CD 21/12/2315 Canggih Elektronik

C12-4 1-1100 BankBCA Rp1.267.550,00
C12-4 2-1100 Accounts Payable Rp570.000,00
C12-4 2-1100 Accounts Payable Rp697.550,00

PJ 21/12/2315 Finance Charge: Canggih Elektronik

PJ000003 9-3000 Late Fee Paid Rp697.550,00
PJ000003 2-1100 Accounts Payable Rp697.550,00

CD 22/12/2315 service dan perawatan mesin cuci

VKK-4 1-1300 Petty Cash Rp750.000,00
VKK-4 6-0200 Other Employer Expenses Rp750.000,00

CD 23/12/2315 bayar listrik,air,dan telepon

VKK-5 1-1300 Petty Cash Rp460.000,00
VKK-5 6-1333 water,telephone,electric bill Rp460.000,00
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01/12/2315 To 31/12/2315
10/12/2019 Page 4
8.00.12
ID# Acct# Account Name Debit Credit Job No.

CD 23/12/2315 bayar listrik,air,dan telepon

SJ 24/12/2315 Sale; Panti Asuhan "Dharma"

F12-4 1-1400 Account Receivable Rp310.000,00
F12-4 4-1000 Laundr Income Rp310.000,00

CD 25/12/2315 gaji karyawan

C12-5 1-1300 Petty Cash Rp3.000.000,00
C12-5 6-0100 Wages & Salaries Rp3.000.000,00

SJ 26/12/2315 Sale; Sanggar Candra Mahesa

F12-5 1-1400 Account Receivable Rp195.000,00
F12-5 4-1000 Laundr Income Rp195.000,00

CD 27/12/2315 angsuran bank

C12-7 1-1100 BankBCA Rp2.750.000,00
C12-7 2-2100 Bank BCA Loans Rp2.750.000,00
C12-7 9-1000 Interest Expense Rp0,00

SJ 28/12/2315 Sale; Klinik Tulus Usada

F12-5 1-1400 Account Receivable Rp630.000,00
F12-5 4-1000 Laundr Income Rp630.000,00

CR 29/12/2315 Payment; Sanggar Candra Mahesa

BKM-4 1-1150 Cash on Hand Rp231.000,00
BKM-4 1-1400 Account Receivable Rp205.800,00
BKM-4 1-1400 Account Receivable Rp25.200,00

CD 31/12/2315
BM12-1 1-1100 BankBCA Rp120.000,00
BM12-1 9-2000 Bank Service Charge Rp120.000,00

CR 31/12/2315
BM12-1 1-1100 BankBCA Rp540.000,00
BM12-1 8-1000 Interest Income Rp540.000,00

GJ 31/12/2315 penyesuaian akhir periode akutansi

BM12-2 6-0100 Wages & Salaries Rp1.240.000,00
BM12-2 2-1400 Expense Payable Rp1.240.000,00

GJ 31/12/2315 penyusutan peralatan desember 2315 sebesar 309.000

BM12-3 6-1600 Depreciation Expense Rp309.000,00
BM12-3 1-2210 Equipment Accum.Dep. Rp309.000,00

GJ 31/12/2315 penyesuaian akhir periode

BM12-4 6-1500 Rent Expense Rp320.000,00
BM12-4 1-1800 Prepaid Rent Rp320.000,00
BM12-4 6-1300 Insurance Expense Rp233.000,00
BM12-4 1-1700 Prepaid Insurance Rp233.000,00

IJ 31/12/2315 penyesuaian perlengkapan

BM12-5 6-1100 Supplies Expense Rp653.750,00
BM12-5 1-1600 Supplies Rp26.000,00
BM12-5 1-1600 Supplies Rp31.500,00
BM12-5 1-1600 Supplies Rp20.000,00
BM12-5 1-1600 Supplies Rp25.000,00
BM12-5 1-1600 Supplies Rp36.000,00
BM12-5 1-1600 Supplies Rp100.000,00
BM12-5 1-1600 Supplies Rp125.000,00
BM12-5 1-1600 Supplies Rp191.250,00
BM12-5 1-1600 Supplies Rp50.000,00
BM12-5 1-1600 Supplies Rp34.000,00
BM12-5 1-1600 Supplies Rp15.000,00
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All Journals

01/12/2315 To 31/12/2315
10/12/2019 Page 5
8.00.12
ID# Acct# Account Name Debit Credit Job No.

IJ 31/12/2315 penyesuaian perlengkapan

Grand Total: p69.170.525,00 p69.170.525,00