Jumat, 07 Juni 2013

Buku Besar: dalam Bentuk “T”, di dalam Akuntansi/ Great books: in the form of "T", in Accounting FOR SENIOR HIGH SCHOOL

Buku Besar: dalam Bentuk “T”, di dalam Akuntansi,

(Sumber: Ms. Arum.2 Februari 2012. Les Akuntansi. Favorit Course.)

Contoh soal:

                Pada tanggal 1 Februari 2010. Syaila mendirikan perusahan jasa di bidang laundry dan dry cleaning dengan nama “Syaila Cleanning”. Transaksi yang dilakukannya selama bulan Februari 2010, ada sebagai berikut:

Februari 2010

1) Syaila memindahkan uang simpanannya di Bank, dari rekening pribadi ke rekening “Syaila Cleaning” sebesar: Rp33000000, sebagai modal awal perusahaannya. Selain itu, meja tulis dan kursi milik pribadinya, seharga: Rp1000000, dan pengharum, sabun pencuci senilai: Rp110000, diserahkan ke perusahaan “Syaila Cleaning”.

3) Dibayar sewa ruangan untuk kantor dan untuk usaha sebesar: Rp10.000.000, untuk 2 tahun.

4) Dibeli alat tulis dan perlengkapan lainnya, seharga: Rp3000000, secara tunai

10) Dibayar upah pekerja yang merapikan ruangan usaha sebesar: Rp500000

11) Dibayar harga bahan yang dipakai dalam merapikan ruangan sebesar: Rp400000

12) Dibeli mesin Laundry dan mesin “Dry Cleaning” sebesar: Rp12500000, dibayar tunai: Rp10000000, dan sisanyakan dibayar kemudian.

15) Diterima tunai untuk hasil pekerjaan laundry: Rp900000, dan hasil pekerjaan dry cleaning: Rp1500000

20) Diserahkan hasil pekerjaan laundry dan dry cleaning kepada “Novita Salon” berupa pakaian, pakaian pengantin sebesar: Rp5000000, dan uangnya akan diterima beberapa hari kemudian.

26) Diterima dari “Novita Salon” sebagai pembayaran tagihan tanggal 20 Februari yang lalu, sebesar: Rp4000000

27) Dibayar beban bunga, sebesar: Rp150000

28) Dibayar beban lain-lain, sebesar: Rp225000

28) Diterima bunga Bank, sebesar: Rp60000

29) Di buku sewa ruangan yang menjadi beban bulan Februari, sebesar: Rp2000000

29) Disusutkan AKPH Peralatan, sebesar: 5%, dan mesin cuci: 10%


Jawab:

IN ENGLISH (with google translate Indonesian-english):

Great books: in the form of "T", in Accounting,

(Source: Ms.. Arum.2 February 2012. Les Accounting. Favorite Course.)

Example question:

On February 1, 2010. Syaila established company in the field of service laundry and dry cleaning with the name "Syaila Cleanning". Transactions are done during the month of February 2010, there are as follows:

February 2010

1) Syaila move his savings in the bank, from a personal account to the account of "Syaila Cleaning" by: Rp33000000, as its initial capital. Additionally, a writing desk and chair personal property, for: Rp1000000, and fragrances, detergent soap worth: Rp110000, submitted to the company "Syaila Cleaning".

3) Paid rent for office space and for operations of: 10,000,000, for 2 years.

4) Purchased stationery and other supplies, for: Rp3000000, in cash

10) Paid wages of workers who tidied room for business: Rp500000

11) Paid the price of materials used in the room tidy for: Rp400000

12) Purchased laundry machines and machines "Dry Cleaning" by: Rp12500000, paid in cash: Rp10000000, and sisanyakan paid later.

15) Received cash for laundry work outcomes: Rp900000, and the work of dry cleaning: Rp1500000

20) Presented the work of laundry and dry cleaning to "Novita Salon" in the form of clothing, bridal wear for: Rp5000000, and the money will be received a few days later.

26) Received from "Novita Salon" as a bill payment on 20 February, at: Rp4000000

27) Paid interest expense, amounted to: Rp150000

28) Paid other expenses, amounted to: Rp225000

28) Received Bank interest, amounted to: Rp60000

29) In the book a load space lease in February, amounting to: Rp2000000

29) Depreciated AKPH equipment, as follows: 5%, and the washing machine: 10%

answer:


“Syaila Cleaning”

Jurnal Umum (General Journal)

Per February 2010

Tgl
(Date)
Name Akun & Keterangan (Name of Account & Note)
Ref
Debet
Credit
Feb,1
Kas (Cash)
111
Rp33.000.000

Perlengkapan (Equipment)
114
Rp110.000

Peralatan (Tools)
121
Rp1.000.000

Modal Syaila (Capital Syaila)
301

Rp34.110.000
Syaila memindahkan uang dari rekening pribadi (Syaila give money from personal account)



Feb,3
Sewa Dibayar dimuka (prepaid rent)
112
Rp10.000.000

Kas (Cash)
111

Rp10.000.000
Dibayar sewa ruangan kantor untuk dua tahun (Pay rent room of office, for 2 years)



Feb,4
Perlengkapan (Equipment)
114
Rp3.000.000

Kas (Cash)
111

Rp3.000.000
Dibeli alat tulis dan perlengkapan tunai (Buy writer tools & equipment by cash)



Feb,10
Beban Gaji (salaries expenses)
511
Rp500.000

Kas (Cash)
111

Rp500.000
Dibayar upah pekerja (pay for salaries expenses)



Feb,11
Beban lain-lain (Load others)
114
Rp400.000

Kas (Cash)
111

Rp400.000
Dibayar harga bahan (Pay for  matter)



Feb,12
Mesin Laundry & Dry Cleaning
121
Rp12.500.000

Kas (Cash)
111

Rp10.000.000
Utang usaha (business debt)
211

Rp2.500.000
Di beli mesin Laundry and mesin Dry Cleaning (Buy mesin Laundry & Dry Cleaning)



Feb,13
Kas (Cash)
111
Rp2.400.000

Pendapatan Laundry (Income Laundry)
411

Rp2.400.000
Diterima tunai hasil laundry & Dry Cleaning (accept income from laundry& Dry Cleaning)



Feb,20
Piutang Usaha (Account receivable)
113
Rp5.000.000

Pendapatan Laundry (Income Laundry)
411

Rp5.000.000
Diserahkan hasil laundry &Dry Cleaning (income from Laundry & Dry Cleaning)



Feb,26
Kas (Cash)
111
Rp5.000.000

Piutang Usaha (Account receivable)
113

Rp5.000.000
Diterima dari “Novta Salon” (accept from “Novita Salon”)



Feb,27
Beban bunga (interest payable)
512
Rp150.000

Kas (Cash)
111

Rp150.000
Dibayar beban bunga (pay interest payable)



Feb,28
Beban lain-lain (load others)
513
Rp225.000

Kas (Cash)
111

Rp225.000
Diterima beban lain-lain (accept load others)



Feb,28
Kas (Cash)
111
Rp60.000

Pendapatan bunga (interest income)
412

Rp60.000
Diterima bunga bank (accept interest income)



Feb, 29
Beban sewa (load rent)
513
Rp2.000.000

Kas (Cash)
111

Rp2.000.000
Di buku sewa ruangan menjadi beban (in book, rent room to load)



Feb,29
Beban penyusutan peralatan (tools depreciation)

Rp50.000

Akumulasi penyusutan peralatan (accumulation tools depreciation)


Rp50.000




Feb,30
Beban penyusutan Mesin Laundry&Dry Celaning (Mesin Laundry& Dry cleaning depreciation)

Rp1.250.000

Akumulasi penyusutan Mesin Laundry&Dry Cleaning (accumulation mesin Cleaning&Dry Cleaning depreciation)


Rp1.250.000



Rp76.650.000
Rp7.650.000







Buku besar, bentuk “T” (Special ledger “T”):

“Kas (Cash)/ 111”
2/2
Rp3.300.000
3/2
Rp10.000.000
15/2
Rp2.400.000
4/2
Rp3.000.000
26/2
Rp5.000.000
10/2
Rp500.000
28/2
Rp60.000
11/2
Rp400.000


12/2
Rp10.000.000


27/2
Rp150.000


28/2
Rp225.000


29/2
Rp2.000.000


29/2
Rp13.195.000

Rp40.460.000

Rp40.460.000
1/3 (Saldo):
Rp14.185.000




“Piutang Usaha (Account receivable)/ 112”
20/2
Rp5.000.000
26/2
Rp5.000.000


20/2
0





Rp5.000.000

Rp5.000.000
1/3 (Saldo):
0




“Sewa Dibayar dimuka (prepaid rent)/ 113”
3/2
Rp10.000.000
29/2 Saldo
Rp10.000.000



0





Rp10.000.000

Rp10.000.000
1/3 (Saldo):
Rp10.000.000




“Perlengkapan (Equipment)/ 114”
1/2
Rp110.000
29/2 Saldo
Rp3.100.000
4/2
Rp3.000.000







Rp3.110.000

Rp3.110.000
1/3 (Saldo):
Rp3.110.000




“Peralatan (Tools)/ 121”
½
Rp1.000.000
29/2 Saldo
Rp1.000.000









Rp1.000.000

Rp1.000.000
1/3 (Saldo):
Rp1.000.000




“Akumulasi penyusutan peralatan (accumulation tools depreciation)/ 122”
29/2 (Saldo)
Rp55.000
29/2 Saldo
Rp55.000









Rp55.000

Rp55.000


1/3 (Saldo)
Rp55.000


“Mesin Laundry& Dry Cleaning/ 123”
11/2
Rp400.000
29/2 Saldo
Rp400.000









Rp400.000

Rp400.000
1/3 (Saldo):
Rp400.000




“Akumulasi Penyusutan Mesin (Accumulation mesin depreciation)/ 124”
29/2 (Saldo)
Rp1.250.000
29/2
Rp1.250.000









Rp1.250.000

Rp1.250.000
1/3 (Saldo):
Rp1.250.000



“Utang Usaha (business debt)/ 211”
29/2 (Saldo)
Rp1.500.000
12/2
Rp2.500.000









Rp2.500.000

Rp2.500.000


1/3 (Saldo)
Rp2.500.000

“Modal Syaila (Capital Syaila)/ 311”
29/2 (Saldo)
Rp34.100.000
1/2
Rp34.100.000









Rp34.100.000

Rp34.100.000


1/3 (Saldo)
Rp34.100.000


“Pendapatan Laundry (Income Laundry) 411”
29/2 (Saldo)
Rp7.400.000
15/2
Rp2.400.000


20/2
Rp5.000.000





Rp7.400.000

Rp7.400.000


1/3 (Saldo)
Rp7.400.000


“Pendapatan bunga (interest income)/  412”
29/2 (Saldo)
Rp60.000
28/2
Rp60.000



Rp60.000





Rp60.000

Rp60.000


1/3 (Saldo)
Rp60.000


“Beban Sewa (Load rent)/  514”
29/2 (Saldo)
Rp2.000.000
29/2
Rp2.000.000









Rp2.000.000

Rp2.000.000
1/3 (Saldo)
Rp2.000.000




“Beban Penyusutan Mesin (Load Mesin Depreciation)/  516”
29/2 (Saldo)
Rp1.250.000
29/2
Rp1.250.000









Rp1.250.000

Rp1.250.000
1/3 (Saldo)
Rp1.250.000




“Beban Gaji (Salaries  expenses)/  517”
29/2 (Saldo)
Rp500.000
29/2
Rp500.000









Rp500.000

Rp500.000
1/3 (Saldo)
Rp500.000




“Beban Lain-lain (Load others)/  517”
1/2
Rp400.000
29/2 (Saldo)
Rp625.000
28/2
Rp225.000







Rp625.000

Rp625.000
1/3 (Saldo)
Rp625.000




“Beban bunga (interest payable)/  513”
1/2
Rp150.000
29/2 (Saldo)
Rp150.000









Rp150.000

Rp150.000
1/3 (Saldo)
Rp150.000




“Beban Penyusutan Peralatan (Load Tools Depreciation)/  515”
29/2
Rp55.000
29/2 (Saldo)
Rp55.000









Rp55.000

Rp55.000
1/3 (Saldo)
Rp55.000



1 komentar:

  1. Terimakasih, artikelnya bermanfaat. Cek juga dong aplikasi akuntansi geratis buatan anak Indonesia di kiper.co.id

    BalasHapus