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JURNAL UMUM

HOTEL BIZZ
DESEMBER 2018
TGL Akun Debet Kredit
10-Dec CASH 30,000,000
CAPITAL 30,000,000
10-Dec WATER, ELECTRICITY AND TELEPHONE EXPENSE 615,000
CASH 615,000
11-Dec VEHICLE 36,000,000
NOTES PAYABLE 9,000,000
CASH 27,000,000
14-Dec ACCOUNT RECEIVABLE 10,000,000
REVENUE 10,000,000
15-Dec MERCHANDISE INVENTORY 265,000
CASH 265,000
16-Dec CASH 1,080,000
REVENUE 1,080,000
18-Dec EQUIPMENT 8,000,000
ACCOUNT PAYABLE 8,000,000
21-Dec CASH 10,000,000
ACCOUNT RECEIVABLE 10,000,000
21-Dec ACCOUNT PAYABLE 8,000,000
CASH 8,000,000
28-Dec SALARY EXPENSE 3,000,000
CASH 3,000,000
28-Dec DRAWING 2,000,000
CASH 2,000,000
BALANCE 108,960,000 108,960,000
BUKU BESAR
HOTEL BIZZ
DESEMBER 2018
CASH
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
10-Dec CASH 30,000,000
10-Dec CASH 615,000
11-Dec CASH 27,000,000
15-Dec CASH 265,000
16-Dec CASH 1,080,000
21-Dec CASH 10,000,000
21-Dec CASH 8,000,000
28-Dec CASH 3,000,000
28-Dec CASH 2,000,000 200,000

ACCOUNT RECEIVABLE
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
14-Dec ACCOUNT RECEIVABLE 10,000,000
21-Dec ACCOUNT RECEIVABLE 10,000,000 0

MERCHANDISE INVENTORY
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
15-Dec MERCHANDISE INVENTORY 265,000 265,000

EQUIPMENT
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
18-Dec EQUIPMENT 8,000,000 8,000,000

VEHICLE
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
11-Dec VEHICLE 36,000,000 36,000,000

ACCOUNT PAYABLE
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
18-Dec ACCOUNT PAYABLE 8,000,000
21-Dec ACCOUNT PAYABLE 8,000,000 0

NOTES PAYABLE
SALDO
TGL KETERANGAN DEBIT KREDIT
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
11-Dec NOTES PAYABLE 9,000,000 9,000,000

CAPITAL
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
10-Dec CAPITAL 30,000,000 30,000,000

DRAWING
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
28-Dec DRAWING 2,000,000 2,000,000

REVENUE
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
14-Dec REVENUE 10,000,000
16-Dec REVENUE 1,080,000 11,080,000

SALARY EXPENSE
SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
28-Dec SALARY EXPENSE 3,000,000 3,000,000

WATER, ELECTRICITY AND TELEPHONE EXPENSE


SALDO
TGL KETERANGAN DEBIT KREDIT
DEBIT KREDIT
10-Dec WATER, ELECTRICITY AND TELEPHONE EXPENSE 615,000 615,000
NERACA SALDO
HOTEL BIZZ
DESEMBER 2018

ACCOUNT DEBIT KREDIT


CASH 200,000
ACCOUNT RECEIVABLE -
MERCHANDISE INVENTORY 265,000
EQUIPMENT 8,000,000
VEHICLE 36,000,000
ACCOUNT PAYABLE -
NOTES PAYABLE 9,000,000
CAPITAL 30,000,000
DRAWING 2,000,000
REVENUE 11,080,000
SALARY EXPENSE 3,000,000
WATER, ELECTRICITY AND TELEPHONE EXPENSE 615,000
BALANCE 50,080,000 50,080,000
LAPORAN LABA RUGI
HOTEL BIZZ
DESEMBER 2018

REVENUE 11,080,000
SALARY EXPENSE 3,000,000
WATER, ELECTRICITY AND TELEPHONE EXPENSE 615,000
TOTAL BEBAN 3,615,000
TOTAL LABA 7,465,000

LAPORAN PERUBAHAN MODAL


HOTEL BIZZ
DESEMBER 2018

CAPITAL 30,000,000
LABA 7,465,000
TOTAL 37,465,000

DRAWING 2,000,000
TOTAL CAPITAL HOTEL BIZZ 35,465,000

NERACA
HOTEL BIZZ
DESEMBER 2018

AKTIVA PASSIVA
CASH 200,000 NOTES PAYABLE 9,000,000
MERCHANDISE INVENTORY 265,000 CAPITAL 35,465,000
EQUIPMENT 8,000,000
VEHICLE 36,000,000

44,465,000 44,465,000