4.

JURNAL PENYESUAIAN

OD SALON

ADJUSTMENT JOURNAL ENTRIES

March 31, 2017

Date Description Ref Debet Credit

TOTAL
BUKU BESAR

OD SALON
GENERAL LEDGER
31 Maret 2017
(In Rp)
KAS 111
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo Awal (Balance) 14,750,000
Maret 1 (Pembayaran utang gaji & upah) JU 01 2,400,000 12,350,000
3 6,000,000 18,350,000
8 2,000,000 16,350,000
10 1,375,000 14,975,000
17 3,000,000 17,975,000
17 475,000 17,500,000
17 6,800,000 24,300,000
17 3,000,000 27,300,000
20 200,000 27,500,000
22 680,000 26,820,000
24 1,680,000 25,140,000
27 1,500,000 23,640,000
27 1,300,000 22,340,000
31 6,525,000 28,865,000
31 3,000,000 25,865,000

PIUTANG USAHA 112

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo Awal (Balance) 18,400,000
Maret 3 6,000,000 12,400,000
5 8,000,000 20,400,000
13 1,600,000 22,000,000
17 5,000,000 27,000,000
17 3,000,000 24,000,000

PERLENGKAPAN 113
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 14,100,000
Maret 27 2,800,000 16,900,000

ASURANSI DIBAYAR DIMUKA 114

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 300,000
Maret

SEWA DIBAYAR DIMUKA 115

Balance
Date Decription Ref Debet Credit
Debet Credit
2017 1 Saldo 375,000 13,500,000
Maret
 PERALATAN SALON 121
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 22,750,000
Maret

AKUM. PENY. PERALATAN SALON 122

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 5,000,000
Maret

PERALATAN KANTOR 123

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 4,000,000
Maret

AKUM. PENY. PERALATAN SALON 124

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 2,000,000
Maret

UTANG USAHA 211

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 6,200,000
Maret 8 2,000,000 4,200,000
27 1,300,000 5,500,000
27 1,300,000 4,200,000

UTANG GAJI DAN UPAH 212

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 2,400,000
Maret 1 (Pembayaran utang gaji & upah) JU 01 2,400,000 -

UTANG BUNGA 213

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo -
Maret

UTANG AIR, LISTRIK DAN TELEPON 214

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 475,000
Maret 17 475,000 -
 UTANG BANK 221
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 9,000,000
Maret 22 500,000 8,500,000

MODAL OD 311
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 40,675,000
Maret

PRIVE OD 312
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 2,500,000
Maret 31 AJP 3,000,000 5,500,000

PENDAPATAN JASA 411

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 36,000,000
Maret 5 8,000,000 44,000,000
13 1,600,000 45,600,000
17 8,000,000 53,600,000
17 6,800,000 60,400,000
31 6,525,000 66,925,000

PENDAPATAN KOMISI 412

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 2,250,000
Maret 20 200,000 2,450,000

BEBAN GAJI DAN UPAH 511

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 9,200,000
Maret 10 1,375,000 10,575,000
24 1,680,000 12,255,000

BEBAN PERLENGKAPAN 512

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo -
Maret

BEBAN SEWA 513

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo -
Maret
 BEBAN PENY. PERALATAN SALON 514
Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo -
Maret

BEBAN PENY. PERALATAN KANTOR 515

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo -
Maret

BEBAN AIR, LISTRIK DAN TELEPON 516

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 2,300,000
Maret

BEBAN ASURANSI 517

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo -
Maret

BEBAN LAIN-LAIN 518

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 2,000,000
Maret

BEBAN BUNGA 611

Balance
Date Description Ref Debet Credit
Debet Credit
2017 1 Saldo 200,000
Maret 22 180,000 380,000
TRIAL BALANCE

OD SALON
TRIAL BALANCE
31 Maret 2017

Code
Description Debit Credit
Acc
111 KAS 28,865,000
112 PIUTANG USAHA 24,000,000
113 PERLENGKAPAN 16,900,000
114 ASURANSI DIBAYAR DIMUKA 300,000
115 SEWA DIBAYAR DIMUKA 13,500,000
121 PERALATAN SALON 22,750,000
122 AKUM. PENY. PERALATAN SALON 5,000,000
123 PERALATAN KANTOR 4,000,000
124 AKUM. PENY. PERALATAN KANTOR 2,000,000
211 UTANG USAHA 4,200,000
212 UTANG GAJI DAN UPAH -
213 UTANG BUNGA -
214 UTANG AIR, LISTRIK DAN TELEPON -
221 UTANG BANK 8,500,000
311 MODAL OD 40,675,000
312 PRIVE OD 2,500,000
411 PENDAPATAN JASA 66,925,000
412 PENDAPATAN KOMISI 2,450,000
511 BEBAN GAJI DAN UPAH 12,255,000
512 BEBAN PERLENGKAPAN -
513 BEBAN SEWA -
514 BEBAN PENY. PERALATAN SALON -
515 BEBAN PENY. PERALATAN KANTOR -
516 BEBAN AIR, LISTRIK DAN TELEPON 2,300,000
517 BEBAN ASURANSI -
518 BEBAN LAIN-LAIN 2,000,000
611 BEBAN BUNGA 380,000
TOTAL 129,750,000 129,750,000