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Akuntansi Jurnal Umum

Sekarang saatnya kita bahas tentang jurnal ya..
Jurnal (bahasa Inggris Journal) adalah catatan akuntansi permanen yang pertama (book of original entry), yang digunakan untuk mencatat transaksi keuangan perusahaan secara kronologis dengan menyebutkan akun yang di Debet maupun yang di Kredit. ( menurut Wikipedia bahasa Indonesia, ensiklopedia bebas )

 Jurnal dalam akuntansi bentuknya hampir mirip yah dengan Persamaan Dasar Akuntansi hanya saja bentuk Jurnal dibuat lebih sederhana denagn dua kolom debet dan kredit. dimana Debet dan kredit tergantung dengan pengaruh akun dalam akuntansi.

 Berikut saya tampilkan soal sederhana beserta pembahsannya semoga bermanfaat yaa..

Contoh Soal
Tuan Zidan Mendirikan Lembaga Pendidikan Dan Ketrampilan Dengan Nama Lembaga Pendidikan Zidanest Denga Transaksi Yang Terjadi Pada Bulan Desember 2013 Berikut :

1.Tuan Zidane Menanamkan Modal Berupa Uang Tunai Sebesar Rp.350.000.000
2.Dibeli Perlengkapan Secara Tunai 1.500.000
4.Dibeli Peralatan Khusu Secara Tunai 5.000.000
7.Dibeli Peraltan Seharga 6.00.000 Dengan Uang Muka 2.000.000 Sisanya Akan Dibayar Kemudian
10. Dibayar Sewa Ruangan 3.000.000 Untuk Satu Tahun
12.Dibayar Beban Listrik Air Dan Telepon 500.000
16.Diperhitungkan Pendapatan Kursus 5.000.000 Yang Pembayrannnya Akan Diterima 2 Oktober 2013
17.Diterima Pinjaman Uang Dari Bank BCA 10.000.000
21.Tuan Slamet Mengambil Uanag Untuk Keperluan Pribadi 700.000
23. Dibayarkan Asuransi 200.000
24.Dibayrakan Gaji Karyawan 2.000.000
25.Dibayarkan Utang Pembelian 1.000.0000

 
 
Jurnal Umum



 

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