LAPORAN KEUANGAN PERUSAHAAN JASA

Perusahaan jasa service computer yang diberi nama “Farish Jaya” didirikan pada tanggal 1 juni 2006 oleh Tn Wahyuddin. Transaksi-Transaksi yang terjadi selama bulan juni adalah sebagai berikut :

Tanggal 01      Tn Wahyuddin menginvetasikan uang pribadinya ke perusahaan sebesar Rp 10.000.000 dan   peralatan Rp 5.000.000

Tanggal 03      Dibayar iklan diharian “Radar banten” untuk 5 kali terbit Rp 500.000 (dicatat sebagai harta)

Tanggal 07      Dibeli perlengkapan secara tunai Rp 300.000

Tanggal 09      Diselesaikan service computer Rp 500.000 uang belum diterima

Tanggal 11      Dibeli tambahan peralatan dari Toko Mona secara kredit Rp 2.000.000

Tanggal 23      Diterima uang atas jasa service Rp 400.000

Tanggal 25      Dibayar hutang kkpada Toko Mona Rp 1.000.000

Tanggal 27      Diterima pelunasan dari pelanggan pada transaksi tertanggal 09 juni 2006

Tanggal 29      Dibayar gaji pegawai Rp 600.000

Tanggal 30      Tn Wahyuddin mngambil uang untuk keperluan pribadinya Rp 200.000

Data penyesuaian per 30 Juni 2006 :

a.       Perlengkapan yang sudah terpakai Rp 150.000

b.      Iklan dibayar dimuka tangga 03 Juni telah diterbitkan 4 kali

c.       Peralatan disusutkan sebesar Rp 200.000

d.      Listrik yang belum dibayar Rp 120.000

Diminta :

1.      Catatlah transaksi-transaksi diatas kedalam General Jjournal

2.      Postinglah General Journal tersbut kdalam general ledger masing-masing

3.      Buatlah Adjusting Journal per 30 Juni 2006, kemudian posting

4.      Susunlah Work Sheet dan Financial Statement per 30 Juni 2006

5.      Buatlah Closing Journal kemudian posting

6.      Buatlah Post Closing Trial Balance per 30 Juni 2006

Rekening yang digunakan

101 Cash 102 Account Receivable 103 Prepaid Advertising 104 Supplies 121 Equipment 122 Accum Dep Equipment 201 Account Payable

202 Electric Payable 301 Tn Wahyuddin, Capital 302 Tn Wahyuddin, Drawing 303 Income Summary 401 Service Revenue 501 Salaries Expense 502 Supplies Expense

503 DepExpense Equipment 504 Electric Expense 505 Advertising Expense

GENERAL JURNAL 

Date	Expalanation	Ref	Debit	Credit
2006
1-Jun	Cash	101	10,000,000.00
	Tn Wahyuddin, Capital	301		10,000,000.00
	Equipment	121	5,000,000.00
	Tn Wahyuddin, Capital	301		5,000,000.00
3-Jun	Prepaid Advertising	103	500,000.00
	Cash	101		500,000.00
7-Jun	Supplies	104	300,000.00
	Cash	101		300,000.00
9-Jun	Account Receivable	102	500,000.00
	Service Revenue	401		500,000.00
11-Jun	Equipment	121	2,000,000.00
	Account Payable	201		2,000,000.00
23-Jun	Cash	101	400,000.00
	Service Revenue	401		400,000.00
25-Jun	Account Payable	201	1,000,000.00
	Cash	101		1,000,000.00
27-Jun	Cash	101	500,000.00
	Account Receivable	102		500,000.00
29-Jun	Salaries Expanse	501	600,000.00
	Cash	101		600,000.00
30-Jun	Tn Wahyuddin, Drawing	302	200,000.00
	Cash	101		200,000.00
Total			21,000,000.00	21,000,000.00

GENERAL LEDGER

Accont Name : Cash						No : 101
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
1-Jun		GJ 1	10,000,000.00		10,000,000.00
3-Jun		GJ 1		500,000.00	9,500,000.00
7-Jun		GJ 1		300,000.00	9,200,000.00
23-Jun		GJ 1	400,000.00		9,600,000.00
25-Jun		GJ 1		1,000,000.00	8,600,000.00
27-Jun		GJ 1	500,000.00		9,100,000.00
29-Jun		GJ 1		600,000.00	8,500,000.00
30-Jun		GJ 1		200,000.00	8,300,000.00
Accont Name : Account Receivable						No : 102
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
9-Jun		GJ 1	500,000.00		500,000.00
27-Jun		GJ 1		500,000.00	-
Accont Name : Prepaid Advertising						No : 103
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
3-Jun		GJ 1	500,000.00		500,000.00
30-Jun		AJ		400,000.00	100,000.00
Accont Name : Supplies						No : 104
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
7-Jun		GJ 1	300,000.00		300,000.00
30-Jun		AJ		150,000.00	150,000.00
Accont Name : Equipment						No : 121
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
1-Jun		GJ 1	5,000,000.00		5,000,000.00
11-Jun		GJ 1	2,000,000.00		7,000,000.00
Accont Name : Acc. Dep Equipment						No : 122
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		AJ		200,000.00		200,000.00
Accont Name : Account Payable						No : 201
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
11-Jun		GJ 1		2,000,000.00		2,000,000.00
25-Jun		GJ 1	1,000,000.00			1,000,000.00
Accont Name : Electric Payable						No : 202
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		AJ		120,000.00		120,000.00
Accont Name : Tn. Wahyuddin Capital						No : 301
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
1-Jun		GJ 1		15,000,000.00		15,000,000.00
30-Jun		CJ	570,000.00			14,430,000.00
		CJ	200,000.00			14,230,000.00
Accont Name : Tn. Wahyuddin Drawing						No : 302
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		GJ 1	200,000.00		200,000.00
		CJ		200,000.00	-
Accont Name : Income Summary						No : 303
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun	Penutup pendapatan	CJ		900,000.00		900,000.00
		CJ	1,470,000.00		570,000.00
		CJ		570,000.00	-
Accont Name : Service Revenue						No : 401
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
9-Jun		GJ 1		500,000.00		500,000.00
23-Jun		GJ 1		400,000.00		900,000.00
30-Jun		CJ	900,000.00			-
Accont Name : Salaries Expense						No : 501
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
29-Jun		GJ 1	600,000.00		600,000.00
30-Jun		CJ		600,000.00	-
Accont Name : Supplies Expense						No : 502
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		AJ	150,000.00		150,000.00
		CJ		150,000.00	-
Accont Name : Dep. Exp. Equipment						No : 503
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		AJ	200,000.00		200,000.00
		CJ		200,000.00	-
Accont Name : Electric Expense						No : 504
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		AJ	120,000.00		120,000.00
		CJ		120,000.00	-
Accont Name : Advertising Expense						No : 505
Date	Explanation	Ref	Debit	Kredit	Balance
					Debit	Kredit
30-Jun		AJ	400,000.00		400,000.00
		CJ		400,000.00	-

ADJUSTING JOURNAL

Date	Explanation	Ref	Debit	Kredit
2006
30-Jun	Supplies Expense	502	150,000.00
	Supplies	104		150,000.00
	Advertising xpense	505	400,000.00
	Prepaid Advertising	103		400,000.00
	Dep. Equipment Exp	503	200,000.00
	Acc. Dep Expanse	122		200,000.00
	Electric Expanse	504	120,000.00
	Electric Payable	202		120,000.00

WORK SHEET

No	Account Titles	Trial Balance		Adjusment		Adjusted Trial Balance		Income Statement		Balance Sheet
		Debit	Kredit	Debit	Kredit	Debit	Kredit	Debit	Kredit	Debit	Kredit
101	Cas	8,300,000.00				8,300,000.00				8,300,000.00
102	Account Receivable
103	Prepaid Advertising	500,000.00			400,000.00	100,000.00				100,000.00
104	Supplies	300,000.00			150,000.00	150,000.00				150,000.00
121	Equipment	7,000,000.00				7,000,000.00				7,000,000.00
122	Acc. Dep Equipment				200,000.00		200,000.00				200,000.00
201	Account Payable		1,000,000.00				1,000,000.00				1,000,000.00
202	Electric Payable				120,000.00		120,000.00				120,000.00
301	Tn Wahyuddin, Capital		15,000,000.00				15,000,000.00				15,000,000.00
302	Tn Wahyuddin, Drawing	200,000.00				200,000.00				200,000.00
303	Income Summary
401	Service Revenue		900,000.00				900,000.00		900,000.00
501	Salaries Expense	600,000.00				600,000.00		600,000.00
502	Supplies Expense			150,000.00		150,000.00		150,000.00
503	Dep Exp Equipment			200,000.00		200,000.00		200,000.00
504	Electric Expense			120,000.00		120,000.00		120,000.00
505	Advertising Expense			400,000.00		400,000.00		400,000.00
		16,900,000.00	16,900,000.00	870,000.00	870,000.00	17,220,000.00	17,220,000.00	1,470,000.00	900,000.00	15,750,000.00	16,320,000.00
									570,000.00	570,000.00
								1,470,000.00	1,470,000.00	16,320,000.00	16,320,000.00

INCOME STATEMENT
For The Month Ended, 30 Juni 2006
Revenue :
Service Revenue		900,000.00
Operating Expense :
Salaries Expense	600,000.00
Supplies Expense	150,000.00
Dep. Exp. Equipment	200,000.00
Electric Expanse	120,000.00
Advertising Expanse	400,000.00
Total OE	1,470,000.00
		1,470,000.00
		(570,000.00)

CAPITAL STATEMENT
For The Mont Ended, 30 Juni 2006
Tn. Wahyuddin Capital Beginning, 30 Juni 2006		15,000,000.00
Next Income	570,000.00
Tn Wahyuddin Drawing	200,000.00
		770,000.00
Modal Tn Wahyuddin Capital Ended		14,230,000.00

BALANCE SHEET
For The Month Ended, 30 Juni 2006
Current Assets :		Currents Liabilities :
Cash	8,300,000.00	Account Payable	1,000,000.00
Account Receivable		Electric Payable	120,000.00
Supplies	150,000.00
Prepaid Advertissing	100,000.00	Owners' Equity :
Equipments	7,000,000.00	Tn Wahyuddin Capital	14,230,000.00
Acc Dep Equipment	(200,000.00)
Total Aktiva	15,350,000.00	Total Passiva	15,350,000.00

Date	Explanation	Ref	Debit	Credit
2006	(Menutup perkiraan pendapatan)
Juni 30	Service Revenue	401	900,000.00
	Income Summary	303		900,000.00
	(Menutup perkiraan biaya biaya)
	Income Summary	303	1,470,000.00
	Salaries Expanse	501		600,000.00
	Supplies Expanse	502		150,000.00
	Dep. Exp. Equipment	503		200,000.00
	Electric Expanse	504		120,000.00
	Advertising Expanse	505		400,000.00
	(Menutup Saldo Rugi ke Modal)
	Tn. Wahyuddin Capital	301	570,000.00
	Income summary	303		570,000.00
	(Menutup Prive Ke modal)
	Tn Wahyudding Capital	301	200,000.00
	Tn Wahyuddin Drawing	302		200,000.00