contoh laporan keuangan perusahaan jasa
Akuntansi
Laporan keuangan peusahaan jasa “TRI JAYA MOTOR
SERVICE”
Dosen : NURLINDA, SE,M,SI
Arranged By : Cindy Arfiana
Financial manajemen
Sekolah Tinggi Ilmu Manajemen Sukma Medan
2019/2020
TN AJIE usaha bengkel dengan nama “TRI JAYA MOTOR
SERIVICE” transaksi selama bulan November 2019
Saldo awal:
Kas
: Rp.2.000.000
Peralatan
: Rp.1.000.000
Mesin : Rp.3.000.000
Modal
: Rp.6.000.000
Perlengkapan
: Rp.
300.000
Utang
: Rp. 300.000
11. pembelian perlengkapan Rp.350.000 secara tunai
12. dibayar sewa untuk 1 minggu Rp.250.000
13. telah diselesaikan pekerjaan service pekerjaan
sebesar Rp.500.000
14. diambil uang untuk keperluan pembayaran mesin
Rp.200.000
15. diterima tunai pendapatan service sebesar
Rp.400.000
16.dibeli perlengkapan sebesar Rp.100.000 secara
keredit
17.dibayar gaji karyawan service sebesar Rp.300.000
TRI
JAYA MOTOR SERVICE
GENERAL JOURNAL
PER 17 NOVEMBER 2019
|
Date
|
Explanation
|
Ref
|
Debit
|
Keredit
|
|
11
|
Supplies
|
|
350.000
|
|
|
|
cash
|
|
|
350.000
|
|
12
|
Prepaid
rent
|
|
250.000
|
|
|
|
cash
|
|
|
250.000
|
|
13
|
Cash
|
|
500.000
|
|
|
|
Service income
|
|
|
500.000
|
|
14
|
Prive
|
|
200.000
|
|
|
|
cash
|
|
|
200.000
|
|
15
|
Cash
|
|
400.000
|
|
|
|
Service income
|
|
|
400.000
|
|
16
|
Supplies
|
|
100.000
|
|
|
|
Account payable
|
|
|
100.000
|
|
17
|
Salary
expense
|
|
300.000
|
|
|
|
Cash
|
|
|
300.000
|
|
|
Total
|
|
2.100.000
|
2.100.000
|
TRI
JAYA MOTOR SERVICE
LEDJER
PER 17 NOVEBER 2019
111.Cash (In.Rp)
11/11 saldo
300.000
11/11 350.000
13/11
500.000
12/11 250.000
15/11
400.000
14/11 200.000
17/11
300.000
Total
2.300.000
1.100.000
Saldo
(D)
2.300.000
112. Supplies (In.Rp)
11/11 saldo
300.000
11/11 350.000
16/11 100.000
Total
750.000
Saldo(D)
750.000
113. Prepaind
rent (In.Rp)
12/11 250.000
Total 250.000
Saldo(D)
250.000
114. Equipment (In.Rp)
11/11 saldo
1.000.000
Saldo(D)
1.000.000
211. Account
payable (In.Rp)
11/11 saldo
300.000
16/11 100.000
Total
400.000
Saldo(D)
400.000
311. Equity (In.Rp)
11/11 saldo
6.000.000
Saldo(D)
6.000.000
312.Prive (In.Rp)
14/11 200.000
Saldo(D)
200.000
411. Service
Income (In.Rp)
13/11 500.000
15/11 400.000
Total
900.000
Saldo(D)
900.000
511.Salary
Expense
(In.Rp)
17/11 300.000
Saldo(D)
300.000
TRI JAYA MOTOR SERVICE
TRIAL
BALANCE
PER 17 NOVEMBER 2019
|
COA
|
NAME OF ACCOUNT
|
DEBIT
|
KREDIT
|
|
|
cash
|
2.100.000
|
|
|
|
Supplies
|
750.000
|
|
|
|
Prepaid
rent
|
250.000
|
|
|
|
Equipmen
|
1.000.000
|
|
|
|
Machine
|
3.000.000
|
|
|
|
Account
payable
|
|
400.000
|
|
|
Equity
|
|
6.000.000
|
|
|
prive
|
200.000
|
|
|
|
Service
income
|
|
900.000
|
|
|
Salary
expence
|
300.000
|
|
|
|
|
|
300.000
|
|
|
Total
|
7.600.000
|
7.600.000
|
TRI
JAYA MOTOR SERVICE
INCOME
STATEMENT
PER
17 NOVEMBER 2019
Income :
Service incone 900.000
Expense :
Salary expense (300.000)
Net profit 600.000
TRI
JAYA MOTOR SERVICE
CAPITAL STATEMENT
PER
17 NOVEMBER 2019
Beginning capital 6.000.000
Net profit 6.000.000
Prive ( 200.000)
Ending capital 6.400.000
TRI
JAYA MOTOR SERVICE
STATEMENT
OF FINANCIAL POSITION
PER
17 NOVEMBER 2019
·
Current asset’s :
Cash
2.100.000
Account payable
400.000
Supplies 750.000
·
Prepaid rent 250.000
Fix asset’s:
Equipmen 1.000.000
Machine 3.000.000
·
Total fix asset’s
4.000.000 Equity
6.400.000
Total
asset’s :
10.400.000 total liabilities dan Equity
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