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Minggu, 22 November 2015
Transaksi :
1/1/2010 Tuan Candra menbuka Kantor Chandra Advokat
dengan
menyerahkan uang Kas ke kantor sebesar
Rp5.000.000 dan
peralatan kantor sebesar Rp10.000.000
1/1/2010 Tuan Chandra membayar sewa gedung untuk
1,5 tahun sebesar
Rp4.500.000
3/1/2010 Tuan Chandra membantu kasus hukum PT.
Karya Amanah dan
Dibayar bulan depan
sebesar Rp10.000.000
7/1/2010 Tuan Chandra mendapatkan uang sebesar
Rp5.000.000 dari klien
Atas bantuan hukum yang
diberikannya.
9/1/2010 Tuan Chandra meminjam uang ke bank
sebesar Rp50.000.000
14/1/2010 Tuan Chandra membantu kasus hukum PT.
Karya Sejati dan dibayar
Sebesar Rp20.000.000
dimana 40 % nya dibayar tanggal 20 Jan 2010.
18/1/2010 Tuan Chandra membayar gaji karyawan ( bagian
administrasi )
Sebesar Rp1.500.000
20/1/2010 Tuan Chandra menerima uang dari utang
klien pada 14 Jan 2010.
23/1/2010 Tuan Chandra membayar utang ke bank
sebesar Rp2.500.000.
25/1/2010 Tuan Chandra membantu Pak Ahmad dalam kasusnya
dan dibayar
Tunai sebesar
Rp5.000.000
30/1/2010 Tuan Chandra membayar biaya telepon
sebesar Rp100.000, air sebesar
Rp100.000 dan biaya
listrik sebesar Rp150.000
31/1/2010 Tuan Chandra membantu kasus PT. Graha
Vero dan dibayar tunai
Sebesar Rp5.000.000.
CHANDRA ADVOKAT
General Journal
31 January 2010
Date
|
Account
|
Ref
|
Debit
|
Credit
|
1/1/10
|
Cash |
Rp5.000.000
|
||
Office Equipment
|
Rp10.000.000
|
|||
Chandra's Capital
|
Rp.15.000.000
|
|||
Prepaid Rent
|
Rp4.500.000
|
|||
Cash
|
Rp4.500.000
|
|||
3/1/10
|
Account Receivable
|
Rp10.000.000
|
||
Income
|
Rp10.000.000
|
|||
7/1/10
|
Cash
|
Rp5.000.000
|
||
Income
|
Rp5.000.000
|
|||
9/1/10
|
Cash
|
Rp50.000.000
|
||
Bank Loan
|
Rp50.000.000
|
|||
14/1/10
|
Cash
|
Rp12.000.000
|
||
Account Receivable
|
Rp8.000.000
|
|||
Income
|
Rp20.000.000
|
|||
18/1/10
|
Salaries Expense
|
Rp1.500.000
|
||
Cash
|
Rp1.500.000
|
|||
20/1/10
|
Cash
|
Rp8.000.000
|
||
Account Receivable
|
Rp8.000.000
|
|||
23/1/10
|
Bank Loan
|
Rp2.500.000
|
||
Cash
|
Rp2.500.000
|
|||
25/1/10
|
Cash
|
Rp5.000.000
|
||
Income
|
Rp5.000.000
|
|||
30/1/10
|
Telegraph Expense
|
Rp100.000
|
||
Water Expense
|
Rp100.000
|
|||
Electricity Expense
|
Rp150.000
|
|||
Cash
|
Rp350.000
|
|||
31/1/10
|
Cash
|
Rp5.000.000
|
||
Income
|
Rp5.000.000
|
|||
Total
|
Rp126.850.000
|
Rp126.850.000
|
||
CHANDRA ADVOKAT
LEDGER
31 JANUARY 2010
KAS
No.101
Date
|
Description
|
Ref
|
Debit
|
Credit
|
1/1/10
|
Openning Balance
|
Rp5.000.000
|
-
|
|
Rp4.500.000
|
||||
7/1/10
|
Posting
|
Rp5.000.000
|
||
9/1/10
|
Posting
|
Rp50.000.000
|
||
14/1/10
|
Posting
|
Rp12.000.000
|
||
18/1/10
|
Posting
|
Rp1.500.000
|
||
20/1/10
|
Posting
|
Rp8.000.000
|
||
23/1/10
|
Posting
|
Rp2.500.000
|
||
25/1/10
|
Posting
|
Rp5.000.000
|
||
30/1/10
|
Posting
|
Rp350.000
|
||
31/1/10
|
Posting
|
Rp5.000.000
|
||
Total
|
Rp90.000.000
|
Rp8.850.000
|
||
Surplus Pada Debit
|
Rp81.150.000
|
Piutang Usaha No.103
Date
|
Description
|
Ref
|
Debit
|
Credit
|
3/1/10
|
Posting
|
Rp10.000.000
|
||
14/1/10
|
Posting
|
Rp8.000.000
|
||
20/1/10
|
Posting
|
Rp8.000.000
|
||
Total
|
Rp18.000.000
|
Rp8.000.000
|
||
Surplus Pada Debit
|
Rp10.000.000
|
Peralatan Kantor No. 102
Date
|
Description
|
Ref
|
Debit
|
Credit
|
1/1/10
|
Openning Balance
|
Rp10.000.000
|
||
Total
|
Rp10.000.000
|
Rp0
|
||
Surplus Pada Debit
|
Rp10.000.000
|
Utang Bank No.
201
Date
|
Description
|
Ref
|
Debit
|
Credit
|
9/1/10
|
Posting
|
Rp50.000.000
|
||
23/1/10
|
Posting
|
Rp2.500.000
|
||
Total
|
Rp2.500.000
|
Rp50.000.000
|
||
Surplus Pada Kredit
|
Rp47.500.000
|
Pendapatan Jasa No.301
Date
|
Description
|
Ref
|
Debit
|
Credit
|
3/1/10
|
Posting
|
Rp10.000.000
|
||
7/1/10
|
Posting
|
Rp5.000.000
|
||
14/1/10
|
Posting
|
Rp20.000.000
|
||
25/1/10
|
Posting
|
Rp5.000.000
|
||
31/1/10
|
Posting
|
Rp5.000.000
|
||
Total
|
Rp45.000.000
|
|||
Surplus pada kredit
|
Rp.45.000.000
|
Ekuitas Tn.Candra No. 401
Date
|
Description
|
Ref
|
Debit
|
Credit
|
1/1/10
|
Openning Balance
|
Rp15.000.000
|
||
Surplus Pada Kredit
|
Rp15.000.000
|
Beban Gaji No.
402
Date
|
Description
|
Ref
|
Debit
|
Credit
|
18/1/10
|
Posting
|
Rp1.500.000
|
||
Surplus Pada Debit
|
Rp1.500.000
|
Beban Lainya No. 403 – 405
Date
|
Description
|
Ref
|
Debit
|
Credit
|
30/1/10
|
Posting
|
Rp100.000
|
||
Rp100.000
|
||||
Rp150.000
|
||||
Surplus Pada Debit
|
Rp350.000
|
Sewa dibayar dimuka No. 406
Date
|
Description
|
Ref
|
Debit
|
Credit
|
1/1/10
|
Openning Balance
|
Rp4.500.000
|
||
Surplus Pada Debit
|
Rp4.500.000
|
ANGKA YANG DIAMBIL YANG DITANDAI
“ DENGAN WARNA MERAH ”
Chandra Advokat
Trial Balance
31 January 2010
Date
|
Account
|
Ref
|
Debit
|
Credit
|
31/1/10
|
Cash
|
Rp81.150.000
|
||
Office Equipment
|
Rp10.000.000
|
|||
Account Receivable
|
Rp10.000.000
|
|||
Bank Loan
|
Rp47.500.000
|
|||
Income
|
Rp45.000.000
|
|||
| Chandra'Capital |
Rp15.000.000
|
|||
| Salaries Expense |
Rp1.500.000
|
|||
Prepaid Rent
|
Rp4.500.000
|
|||
Telegraph Expense
|
Rp100.000
|
|||
Untilities Expense
|
Rp250.000
|
|||
Total
|
Rp107.500.000
|
Rp107.500.00
| ||
