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7/23/2019 makalah akuntansi gym2
http://slidepdf.com/reader/full/makalah-akuntansi-gym2 1/36
MAKALAH LAPORAN KEUANGAN
PRIMA FITNESS CENTRE
PER BULAN DESEMBER 2013
Disusun untuk mmnu!i tu"#s m#t# ku$i#! Pn"#nt#% Akunt#nsi
Disusun &$! '
Annis# Am$i# (13)11103*+
A%isk# T%isn#n,#%i (13)1110-0+
Ri.k/ S&$#nit R (13)1110)+
Si$i#ni In#/#ti N (13)11101+
S/#%# P#u.#! (13)11102+
PROGRAM STUDI D3 AKUNTANSI
JURUSAN AKUNTANSI
POLITEKNIK NEGERI BANDUNG
2014
7/23/2019 makalah akuntansi gym2
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Kata Pengantar
Pnu$is mm#n4#tk#n u4i ,#n s/uku% k !#,i%#t Tu!#n 5#n" M#!# Es# /#n" t$#!
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Daftar Is
7/23/2019 makalah akuntansi gym2
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BAB 1
7/23/2019 makalah akuntansi gym2
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PENDA!ULUAN
1"1 Latar #e$a%ang
A$#s#n k#mi mmi$i! tm#t k:u"#%#n s:#"#i &:4k /#n" ,i4#,ik#n :#!#n n$iti#n
k#%n# st$#! k#mi m$#kuk#n su%/ k ::%## %us#!##n 4#s# t%4#,i n&$#k#n
,n"#n :%:#"#i m#=#m #$#s#n ,#n !#n/# tm#t k:u"#%#n ini s#4# /#n" :%s,i# unntuk
,i4#,ik#n :#!#n n$iti#n k$&m&k k#mi8
1"2 T&'&an Pen&$san
Tu4u#n k$&m& k#mi m$#kuk#n n$iti#n ini #,#$#! untuk mn"t#!ui $#&%#n ku#n"#n
%us#!##n 4#s# s#m# s:u$#n nu! untuk ,i4#,ik#n :#!#n m:$#4#%#n m#t# ku$i#!
n"#nt#% #kunt#nsi8
1"3 I(entf%as Masa$a)
• B#"#im#n# mn/usun $#&%#n ku#n"#n %us#!##n 4#s# s$#m# 1 :u$#n
• B#"#im#n# mn,sk%isik#n !#si$ $#&%#n ku#n"#n %us#!##n 4#s# s$#m# 1 :u$#n
BAB II
PEMBA!ASAN
7/23/2019 makalah akuntansi gym2
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2"1 Pengena$an Per&sa)aan
2"1"1 Pengertan Per&sa)aan Jasa
P%us#!##n 4#s# #,#$#! %us#!##n /#n" ,i,i%ik#n ss&%#n" #t#u sk$&m&k &%#n"
/#n" k"i#t#n ut#m#?&k&k :%"%#k ,#$#m :i,#n" $#/#n#n 4#s# #t#u mn4u#$ 4#s#8
K$:i!#n %us#!##n 4#s#'
18 Ti,#k %$u tm#t untuk mm#4#n" :#%#n"
28 Ti,#k ,i%$uk#n tm#t untuk mn/im#n :#%#n" ("u,#n"+
38 Ti,#k %$u #$#t #n"kut untuk mn"i%im :#%#n" #,# k&nsumn
Kku%#n"#n %us#!##n 4#s#'
18 Ku#$it#s 4#s# ,##t ,ikt#!ui st$#! k&nsumn mm:$i 4#s#
28 >#s# /#n" su,#! ,i:$i ti,#k ,##t ,ikm:#$ik#n (,i%tu%+
D#%i n"%ti#n ,i #t#s7 %us#!##n 4#s# mmi$iki =i%i6=i%i s:#"#i :%ikut8
#8 P%&,uk /#n" ,it#@#%k#n :%u# :n,# ti,#k :%@u4u, (4#s#+8 >#s# m%u#k#n
ssu#tu /#n" ti,#k :is# ,i$i!#t7 tt#i m#n9##tn/# :is# ,i%#s#k#n8
:8 P%us#!##n ,#n k&nsumn ksu$it#n untuk mn"uku% tin"k#t !#%"# 4#s#8 Tin"k#t
!#%"# m%u#k#n ssu#tu /#n" :%si9#t ti,#k mut$#k k#%n# m#!#$ #t#u ti,#kn/#
!#%"# /#n" ,itt#k#n %us#!##n t%"#ntun" tin"k#t ku#s#n k&nsumn8
=8 P%&,uk /#n" ,it#@#%k#n ti,#k :is# ,isim#n ,#$#m :ntuk %s,i##n8 A%tin/#7
4#s# ti,#k :is# ,isim#n7 ,i4u#$ km:#$i k#,# &%#n" $#in7 #t#u ,ikm:#$ik#n
k#,# %us#!##n tm#t k&nsumn mm:$i 4#s#8
2"1"2 Pr*f$ Per&sa)aan
Pus#t k:u"#%#n ;P%im#< ,i,i%ik#n skit#% t#!un 11 &$! Rkk/ Ri,@#n S&$#nit
:s%t# k$u#%"#8 Pus#t k:u"#%#n ini t%$t#k ,i >$8Ci$i@un" N&8 120 P#,#$#%#n"8
Pus#t k:u"#%#n ini mn#@#%k#n :%:#"#i 9#si$it#s untuk mn4#"# ks!#t#n ,#n
k:u"#%#n #%# #n""&t#n/#8 B%:#"#i 9#si$it#s /#n" ,is,ik#n ,i us#t k:u"#%#n ini
#,#$#! #i% @#$k%7 :utt%9$/ "/m7 sin"$ !#n,$ "/m7 $" %ss7 =!in u7 =#:$ =%&ss7
:n=! %ss8 K#n""&t##n "/m ini t%s,i# untuk mm:% /#n" #k#n mn,#9t#%
:u$#n#n m#uu !#%i#n8 Mm:% :u$#n#n !#n/# :%$#ku untuk :u$#n itu s#4#8
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2"2 La+*ran Kee&angan
2"2"1 Pengertan La+*ran Ke&angan
L#&%#n ku#n"#n #,#$#! =#t#t#n in9&%m#si ku#n"#n su#tu %us#!##n #,#
su#tu %i&, #kunt#nsi /#n" ,##t ,i"un#k#n untuk mn""#m:#%k#n kin%4#
%us#!##n t%s:ut8 L#&%#n ku#n"#n #,#$#! :#"i#n ,#%i %&ss $#&%#n
ku#n"#n8 L#&%#n ku#n"#n /#n" $n"k# :i#s#n/# m$iuti '
• N%#=#
• L#&%#n $#:# %u"i
• L#&%#n %u:#!#n kuit#s
• L#&%#n %u:#!#n &sisi ku#n"#n /#n" ,##t ,is#4ik#n :%u# $#&%#n #%us
k#s #t#u $#&%#n #%us ,#n#
• C#t#t#n ,#n $#&%#n $#in s%t# m#t%i n4$#s#n /#n" m%u#k#n :#"i#n int"%#$
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%u:#!#n ,#$#m :%:#"#i unsu% n%#=#8
BAB III
LAPORAN KEUANGAN
7/23/2019 makalah akuntansi gym2
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3"1 La+*ran Ke&angan Pr,a -tness .entre Per (ese,#er 2013
3"1"1 Tra$ Ba$an/e *f N*e,er
PRIMA FITNESS CENTRE
TRIAL BALANCEFOR THE MONTH ENDED NOVEMBER 30, 2013
ACC.NUMB
ERACCOUNT NAME DEBIT CREDIT
101 Cash Rp
7.200.000,00
102 Supplies Rp
10.000,00
121 Equipment Rp
100.000.000,00
122Accumulated Depreciation ofEquipment
Rp
28.000.000,00
202 Account a!a"leRp
7.200.000,00
211 #otes a!a"leRp
$.%1%.000,00
&01 Re''!, CapitalRp
%%.&().000,00
TOTAL Rp
107.210.000,00
Rp107.210.000,0
0
7/23/2019 makalah akuntansi gym2
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3"1"2 Genera$ J*&rna$
PRIMA FITNESS CENTRE
GENERAL JOURNALDECEMBER 2013
DATE
ACCOUNT NAMEREF
DEBIT CREDITDESCRIPTIO
N
1
SuppliesRp$0.000,00 urchase oil
forequipmentCash
Rp$0.000,00
1
#ote a!a"leRp&12.000,00 a!ment to
"an' onaccount Cash
Rp&12.000,00
1
Account a!a"leRp)00.000,00
a!mentequipment to
store onaccount Cash
Rp)00.000,00
2
Cash Rp120.000,00
Receipt frommonthl!mem"er
*+)&0.000- nearnedRe/enue
Rp
120.000,00
2
CashRp&$.000,00
Receipt fromsuplement on
cash*+$0007- ther ncome
Rp&$.000,00
2tilities Epense
Rp
)00.000,00 aidelectricit!and aterepense Cash
Rp)00.000,00
2
CashRp210.000,00 Receipt from
ne mem"er*Re3istration+$000% 4monthl!mem"er
+&0.000%-
5ees EarnedRp
&0.000,00
nearnedRe/enue Rp180.000,00
7/23/2019 makalah akuntansi gym2
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2
CashRp&00.000,00
Receipt fromdail!
customer*+$000%0- 5ees Earned
Rp&00.000,00
&
Cash Rp8$.000,00
Receipt frommonthl!mem"er
*+2&0.0006 +12$000,
less $000-
nearnedRe/enue
Rp
8$.000,00
&
CashRp1)0.000,00
Receipt fromne mem"er*Re3istration+$000) 4
monthl!
mem"er+&0.000)-
5ees EarnedRp
20.000,00
nearnedRe/enue
Rp120.000,00
&
CashRp$.000,00
Receipt fromdail!
customer*+$0001- 5ees Earned
Rp$.000,00
&
CashRp$0.000,00
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cash
*+$00010- ther ncome
Rp
$0.000,00
)
CashRp%0.000,00
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Rp
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)
CashRp70.000,00
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monthl!mem"er
+&0.0002-
5ees EarnedRp
10.000,00
nearnedRe/enue
Rp
%0.000,00
$
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*+$000%- 5ees Earned
Rp&0.000,00
7/23/2019 makalah akuntansi gym2
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$
CashRp$$.000,00
Receipt fromsuplement on
cash*+$00011- ther ncome
Rp$$.000,00
$
Cash Rp%0.000,00
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*+2&0.000- nearnedRe/enue
Rp
%0.000,00
7
CashRp&$.000,00
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cash*+$0007- ther ncome
Rp&$.000,00
7
Cash
Rp
%$.000,00
Receipt from
monthl!mem"er
*+&00002-And receipt
lac' inDecem"er &,201& *$000-
nearnedRe/enue
Rp
%0.000,00
5ees EarnedRp
$.000,00
(
CashRp1$.000,00
Receipt fromdail!
customer*+$000&- 5ees Earned
Rp
1$.000,00
(
CashRp120.000,00
Receipt frommonthl!mem"er
*+)&0.000- nearnedRe/enue
Rp
120.000,00
(
CashRp$0.000,00
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cash*+$00010- ther ncome
Rp$0.000,00
10
CashRp%0.000,00
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Rp
%0.000,00
10
CashRp20.000,00
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customer*+$000)- 5ees Earned
Rp20.000,00
10 Cash Rp&$.000,00 Receipt fromsuplement on
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cash*+$0007-
ther ncomeRp
&$.000,00
11
CashRp&0.000,00
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*+1&0.000- nearnedRe/enue
Rp&0.000,00
11
CashRp&$.000,00
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cash*+$0007- ther ncome
Rp&$.000,00
11
CashRp&$.000,00
Receipt fromne mem"er*Re3istration
+$0001 4monthl!mem"er
+&0.0001-
5ees Earned
Rp
$.000,00
nearnedRe/enue
Rp
&0.000,00
11
CashRp10.000,00
Receipt fromdail!
customer*+$0002- 5ees Earned
Rp10.000,00
12
CashRp
70.000,00
Receipt from
ne mem"er*Re3istration+$0002 4
monthl!mem"er
+&0.0002-
5ees EarnedRp
10.000,00
nearnedRe/enue
Rp
%0.000,00
12
CashRp&0.000,00
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customer*+$000%- 5ees Earned
Rp&0.000,00
12
CashRp&$.000,00 Receipt from
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*+$0007-
ther ncomeRp
&$.000,00
12 Cash Rp120.000,00
Receipt frommonthl!
7/23/2019 makalah akuntansi gym2
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mem"er*+)&0.000-
nearnedRe/enue
Rp
120.000,00
1)
CashRp120.000,00
Receipt frommonthl!mem"er
*+)&0.000- nearnedRe/enue
Rp120.000,00
1)
CashRp&0.000,00
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cash*+$000%- ther ncome
Rp&0.000,00
1$
ithdraRp200.000,00 ithdra "!
oners
Cash
Rp
200.000,00
1%
CashRp%$.000,00
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cash*+$0001&- ther ncome
Rp%$.000,00
1%
CashRp120.000,00
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*+)&0.000- nearned
Re/enue
Rp
120.000,00
1%
CashRp10$.000,00
Receipt fromne mem"er*Re3istration+$000& 4
monthl!mem"er
+&0.000&-
5ees EarnedRp
1$.000,00
nearnedRe/enue
Rp
(0.000,00
1%
CashRp10.000,00
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customer*+$0002- 5ees Earned
Rp10.000,00
17
CashRp(0.000,00
Receipt frommonthl!mem"er
*+&&0.000- nearnedRe/enue
Rp
(0.000,00
17
CashRp&0.000,00
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7/23/2019 makalah akuntansi gym2
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17
CashRp70.000,00
Receipt fromne mem"er*Re3istration+$0002 4
monthl!
mem"er+&0.0002-
5ees EarnedRp
10.000,00
nearnedRe/enue
Rp%0.000,00
17
CashRp20.000,00
Receipt fromdail!
customer*+$000)- 5ees Earned
Rp20.000,00
18
CashRp&0.000,00
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cash
*+$000%- ther ncome
Rp
&0.000,00
1(
CashRp70.000,00
Receipt fromne mem"er*Re3istration+$0002 4
monthl!mem"er
+&0.0002-
5ees EarnedRp
10.000,00
nearnedRe/enue
Rp
%0.000,00
1(
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%0.000,00
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monthl!mem"er
*+2&0.000- nearnedRe/enue
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%0.000,00
1(
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Rp1$.000,00
1(
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5ees EarnedRp
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21Cash
Rp10$.000,00
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monthl!
5ees Earned Rp1$.000,00
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mem"er+&0.000&-
nearnedRe/enue
Rp
(0.000,00
21
CashRp120.000,00
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*+)&0.000- nearnedRe/enue
Rp120.000,00
21
CashRp&0.000,00
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customer*+$000%- 5ees Earned
Rp&0.000,00
21
CashRp%0.000,00
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cash
*+$00012- ther ncome
Rp
%0.000,00
2&
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cash*+$000%- ther ncome
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2&
CashRp20.000,00
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customer*+$000)- 5ees Earned
Rp
20.000,00
2)
CashRp&0.000,00
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customer*+$000%- 5ees Earned
Rp&0.000,00
2)
CashRp&0.000,00
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cash*+$000%- ther ncome
Rp&0.000,00
2)
CashRp%0.000,00
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*+2&0.000- nearnedRe/enue
Rp
%0.000,00
2)
CashRp1)0.000,00
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monthl!
mem"er+&0.000)-
5ees EarnedRp
20.000,00
nearnedRe/enue
Rp120.000,00
7/23/2019 makalah akuntansi gym2
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2$
CashRp%0.000,00
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*+2&0.000- nearnedRe/enue
Rp
%0.000,00
2$
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monthl!mem"er
+&0.0001-
5ees EarnedRp
$.000,00
nearnedRe/enue
Rp
&0.000,00
2$
CashRp$0.000,00
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cash
*+$00010- ther ncome
Rp
$0.000,00
2%
CashRp%0.000,00
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cash*+$00012- ther ncome
Rp%0.000,00
2%
CashRp&0.000,00
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*+1&0.000- nearned
Re/enue
Rp
&0.000,00
27
CashRp(0.000,00
Receipt frommonthl!mem"er
*+&&0.000- nearnedRe/enue
Rp
(0.000,00
27
CashRp%0.000,00 Receipt from
suplement oncash
*+$00012- ther ncome
Rp%0.000,00
28
CashRp&0.000,00
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cash*+$000% ther ncome
Rp&0.000,00
28 Cash Rp10.000,00
Receipt fromdail!
7/23/2019 makalah akuntansi gym2
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customer*+$0002-
5ees EarnedRp
10.000,00
&0
a3es EpenseRp1.000.000,00
aid salaries
Cash Rp1.000.000,00
&1
isc EpenseRp&$0.000,00 9S!u'uran9
rima 5itnessCentre Cash
Rp&$0.000,00
TOTAL
Rp
6.602.000,00Rp
6.602.000,00
3"1"3 Genera$ Le(ger
PRIMA FITNESS CENTRE
GENERAL LEDGER
PERIOD DECEMBER 2013
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CASH
101
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
1 :alance
Rp
7.200.000
1 SuppliesRp$0.000
Rp7.1$0.000
1#otea!a"le
Rp&12.000
Rp%.8&8.000
1Accounta!a"le
Rp)00.000
Rp%.)&8.000
2nearnedRe/enue
Rp
120.000Rp%.$$8.000
2therncome
Rp
&$.000Rp%.$(&.000
2 tilitiesEpense Rp)00.000 Rp%.1(&.000
2 5ees EarnedRp
&0.000Rp%.22&.000
2nearnedRe/enue
Rp
180.000Rp%.)0&.000
2 5ees EarnedRp
&00.000Rp%.70&.000
&nearnedRe/enue
Rp
8$.000Rp%.788.000
& 5ees EarnedRp
20.000Rp%.808.000
&nearnedRe/enue
Rp
120.000Rp%.(28.000
& 5ees EarnedRp
$.000Rp%.(&&.000
&therncome
Rp
$0.000Rp%.(8&.000
)nearnedRe/enue
Rp
%0.000Rp7.0)&.000
) 5ees EarnedRp
10.000Rp7.0$&.000
)nearned
Re/enue
Rp
%0.000
Rp
7.11&.000
$ 5ees EarnedRp
&0.000Rp7.1)&.000
$therncome
Rp
$$.000Rp7.1(8.000
$nearnedRe/enue
Rp
%0.000Rp7.2$8.000
7therncome
Rp
&$.000Rp7.2(&.000
7nearnedRe/enue
Rp
%0.000Rp7.&$&.000
7 5ees Earned Rp$.000 Rp7.&$8.000( 5ees Earned Rp Rp
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1$.000 7.&7&.000
(nearnedRe/enue
Rp
120.000Rp7.)(&.000
(therncome
Rp
$0.000Rp7.$)&.000
10
nearned
Re/enue
Rp
%0.000
Rp
7.%0&.000
10 5ees EarnedRp
20.000Rp7.%2&.000
10therncome
Rp
&$.000Rp7.%$8.000
11nearnedRe/enue
Rp
&0.000Rp7.%88.000
11therncome
Rp
&$.000Rp7.72&.000
11 5ees EarnedRp
$.000Rp7.728.000
11 nearnedRe/enue
Rp&0.000
Rp7.7$8.000
11 5ees EarnedRp
10.000Rp7.7%8.000
12 5ees EarnedRp
10.000Rp7.778.000
12nearnedRe/enue
Rp
%0.000Rp7.8&8.000
12 5ees EarnedRp
&0.000Rp7.8%8.000
12therncome
Rp
&$.000Rp7.(0&.000
12nearnedRe/enue
Rp
120.000Rp8.02&.000
1)nearnedRe/enue
Rp
120.000Rp8.1)&.000
1)therncome
Rp
&0.000Rp8.17&.000
1$ ithdraRp200.000
Rp7.(7&.000
1%therncome
Rp
%$.000Rp8.0&8.000
1%
nearned
Re/enue
Rp
120.000
Rp
8.1$8.000
1% 5ees EarnedRp
1$.000Rp8.17&.000
1%nearnedRe/enue
Rp
(0.000Rp8.2%&.000
1% 5ees EarnedRp
10.000Rp8.27&.000
17nearnedRe/enue
Rp
(0.000Rp8.&%&.000
17therncome
Rp
&0.000Rp8.&(&.000
17 5ees Earned Rp10.000 Rp8.)0&.00017 nearned Rp Rp
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Re/enue %0.000 8.)%&.000
17 5ees EarnedRp
20.000Rp8.)8&.000
18therncome
Rp
&0.000Rp8.$1&.000
1( 5ees Earned
Rp
10.000
Rp
8.$2&.000
1(nearnedRe/enue
Rp
%0.000Rp8.$8&.000
1(nearnedRe/enue
Rp
%0.000Rp8.%)&.000
1(therncome
Rp
1$.000Rp8.%$8.000
1( 5ees EarnedRp
20.000Rp8.%78.000
21 5ees EarnedRp
1$.000Rp8.%(&.000
21 nearnedRe/enue
Rp(0.000
Rp8.78&.000
21nearnedRe/enue
Rp
120.000Rp8.(0&.000
21 5ees EarnedRp
&0.000Rp8.(&&.000
21therncome
Rp
%0.000Rp8.((&.000
2&therncome
Rp
&0.000Rp(.02&.000
2& 5ees EarnedRp
20.000Rp(.0)&.000
2) 5ees EarnedRp
&0.000Rp(.07&.000
2)therncome
Rp
&0.000Rp(.10&.000
2)nearnedRe/enue
Rp
%0.000Rp(.1%&.000
2) 5ees EarnedRp
20.000Rp(.18&.000
2)nearnedRe/enue
Rp
120.000Rp(.&0&.000
2$
nearned
Re/enue
Rp
%0.000
Rp
(.&%&.000
2$ 5ees EarnedRp
$.000Rp(.&%8.000
2$nearnedRe/enue
Rp
&0.000Rp(.&(8.000
2$therncome
Rp
$0.000Rp(.))8.000
2%therncome
Rp
%0.000Rp(.$08.000
2%nearnedRe/enue
Rp
&0.000Rp(.$&8.000
27 nearnedRe/enue Rp(0.000 Rp(.%28.00027 ther Rp Rp
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ncome %0.000 (.%88.000
28therncome
Rp
&0.000Rp(.718.000
28 5ees EarnedRp
10.000Rp(.728.000
&0
a3es
Epenses
Rp
1.000.000
Rp
8.728.000
&1iscellaneous Ep.
Rp&$0.000
Rp8.&78.000
SUPPLIES
102
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
1 :alance Rp10.000
1 CashRp
$0.000Rp%0.000
&1SuppliesEpense
A;<1Rp)$.000
Rp1$.000
EQUIPMENT
121
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
1 :alanceRp100.000.000
ACCUMULATEDDEPRECIATIONOF EQUIPMENT
122
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
1 :alanceRp
28.000.000
&1Dep. Ep. f Equipment
A;<1Rp2.800.000
Rp&0.800.000
ACCOUNTPAABLE 201
DA DESCRIPTI POST DEBIT CREDIT BALANCE
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TE ON.
REF. DEBIT CREDIT
1 :alanceRp
7.200.000
1 CashRp
)00.000Rp
%.800.000
UNEARNEDREVENUE
202
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
2 CashRp120.000
Rp120.000
2 Cash
Rp
180.000
Rp
&00.000
& CashRp8$.000
Rp&8$.000
& CashRp120.000
Rp$0$.000
) CashRp%0.000
Rp$%$.000
) CashRp%0.000
Rp%2$.000
$ CashRp%0.000
Rp%8$.000
7 Cash Rp%0.000 Rp7)$.000
( CashRp120.000
Rp8%$.000
10 CashRp%0.000
Rp(2$.000
11 CashRp&0.000
Rp($$.000
11 CashRp&0.000
Rp(8$.000
12 CashRp%0.000
Rp1.0)$.000
12 CashRp120.000
Rp1.1%$.000
1) CashRp120.000
Rp1.28$.000
1% CashRp120.000
Rp1.)0$.000
1% CashRp(0.000
Rp1.)($.000
17 CashRp(0.000
Rp1.$8$.000
17 CashRp
%0.000
Rp
1.%)$.000
1( CashRp%0.000
Rp1.70$.000
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1( CashRp%0.000
Rp1.7%$.000
21 CashRp(0.000
Rp1.8$$.000
21 CashRp120.000
Rp1.(7$.000
2) Cash Rp%0.000
Rp2.0&$.000
2) CashRp120.000
Rp2.1$$.000
2$ CashRp%0.000
Rp2.21$.000
2$ CashRp&0.000
Rp2.2)$.000
2% CashRp&0.000
Rp2.27$.000
27 CashRp
(0.000
Rp
2.&%$.000&1 5ees Earned A;<1
Rp2.&%$.000
Rp<
NOTES PAABLE
221
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
1 :alance Rp$.%1%.000
1 CashRp
&12.000Rp
$.&0).000
RE!!, CAPITAL
301
DATE
DESCRIPTION
POST.
REF.
DEBIT CREDITBALANCE
DEBIT CREDIT
1 :alanceRp
%%.&().000
&1Closin3Entries
Rp1.0($.000
Rp%7.)8(.000
&1Closin3Entries
Rp
200.000Rp
%7.28(.000
RE!!,
"ITHDRA"
302DA DESCRIPTI POST DEBIT CREDIT BALANCE
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TE ON.
REF. DEBIT CREDIT
1$ CashRp
200.000Rp200.000
&1Closin3Entries
1Rp2.000.000
<
INCOMESUMMAR
303
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
&1Closin3Entries
1Rp&.8(0.000
Rp&.8(0.000
&1
Closin3
Entries 1
Rp
2.7($.000
Rp
1.0($.000
&1Closin3Entries
1 Rp1.0($.000
<
FEES EARNED
#01
DATE
DESCRIPTION
POST
.REF.
DEBIT CREDIT
BALANCE
DEBIT CREDIT
2 CashRp
&0.000Rp
&0.000
2Cash
Rp&00.000
Rp&&0.000
&Cash
Rp20.000
Rp&$0.000
&Cash
Rp$.000
Rp&$$.000
)
Cash
Rp
10.000
Rp
&%$.000$
CashRp
&0.000Rp
&($.000
7Cash
Rp$.000
Rp)00.000
(Cash
Rp1$.000
Rp)1$.000
10Cash
Rp20.000
Rp)&$.000
11Cash
Rp$.000
Rp))0.000
11 Cash
Rp
10.000
Rp
)$0.00012 Cash Rp Rp
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10.000 )%0.000
12Cash
Rp&0.000
Rp)(0.000
1%Cash
Rp1$.000
Rp$0$.000
1% Cash
Rp
10.000
Rp
$1$.000
17Cash
Rp10.000
Rp$2$.000
17Cash
Rp20.000
Rp$)$.000
1(Cash
Rp10.000
Rp$$$.000
1(Cash
Rp20.000
Rp$7$.000
21Cash
Rp1$.000
Rp$(0.000
21Cash
Rp&0.000
Rp%20.000
2&Cash
Rp20.000
Rp%)0.000
2)Cash
Rp&0.000
Rp%70.000
2)Cash
Rp20.000
Rp%(0.000
2$Cash
Rp$.000
Rp%($.000
28Cash
Rp10.000
Rp70$.000
&1nearnedRe/enue A;<1
Rp
2.&%$.000Rp
&.070.000
&1Closin3Entries 1
Rp&.070.000
Rp<
OTHER INCOME
#02
DA
TE
DESCRIPTI
ON
POST
.REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
2 CashRp
&$.000Rp
&$.000
& CashRp
$0.000Rp
8$.000
$ CashRp
$$.000Rp
1)0.000
7 CashRp
&$.000Rp
17$.000
( CashRp
$0.000Rp
22$.000
10 Cash Rp&$.000
Rp2%0.000
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11 CashRp
&$.000Rp
2($.000
12 CashRp
&$.000Rp
&&0.000
1) CashRp
&0.000Rp
&%0.000
1% Cash Rp%$.000
Rp)2$.000
17 CashRp
&0.000Rp
)$$.000
18 CashRp
&0.000Rp
)8$.000
1( CashRp
1$.000Rp
$00.000
21 CashRp
%0.000Rp
$%0.000
2& CashRp
&0.000
Rp
$(0.0002) Cash
Rp&0.000
Rp%20.000
2$ CashRp
$0.000Rp
%70.000
2% CashRp
%0.000Rp
7&0.000
27 CashRp
%0.000Rp
7(0.000
28 CashRp
&0.000Rp
820.000
&1Closin3Entries 1
Rp820.000
Rp<
"AGESE$PENSES
%01
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
&0 CashRp
1.000.000Rp1.000.000
&1Closin3Entries
1Rp1.000.000
<
SUPPLIESE$PENSE
%02
DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
&1 Supplies A;<1 Rp)$.000
Rp)$.000
&1 Closin3 1 Rp <
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Entries )$.000
UTILIT
E$PENSES
%03DATE
DESCRIPTION
POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
2 CashRp
)00.000Rp)00.000
&1Closin3Entries
1Rp)00.000
<
DEPRECIATIONE$PENSE OFEQUIPMENT
$0)
DATE
DESCRIPTION
POST.
REF.
DEBIT CREDITBALANCE
DEBIT CREDIT
&1Accum. Dep.Equipment
Rp
1.000.000Rp1.000.000
&1Closin3Entries
1Rp1.000.000
<
MISCELLANEOUSE$PENSE
$0$
DATE
DESCRIPTION
POST
.REF.
DEBIT CREDITBALANCE
DEBIT CREDIT
2 CashRp
&$0.000Rp&$0.000
&1Closin3Entries
1Rp&$0.000
<
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3818- T%i#$ B#$#n= &9 D=m:% 2013
PRIMA FITNESS CENTRE
TRIAL BALANCE
FOR THE MONTH ENDED DECEMBER 31, 2013
ACC.NUMBE
RACCOUNT NAME DEBIT CREDIT
101 Cash Rp 8.&78.000
102 Supplies Rp %0.000,00
121 Equipment Rp 100.000.000,00
122
AccumulatedDepreciation ofEquipment
Rp
28.000.000,00
202 Account a!a"le
Rp%.800.000,00
20& nearned Re/enue
Rp2.&%$.000,00
211 #otes a!a"le
Rp$.&0).000,00
&01 Re''!, Capital
Rp
%%.&().000,00&02 Re''!, ithdra Rp 200.000,00
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)01 5ees Earned
Rp70$.000,00
)02 ther ncome
Rp820.000,00
$01 a3es Epenses Rp 1.000.000,00
$0& tilit! Epenses Rp )00.000,00
$0$iscellaneousEpenses
Rp &$0.000,00
TOTAL Rp
110.3&&.000,00Rp
110.3&&.000,00
3818) A,4ustmnt Ent%is
1. Supplies used durin3 Decem"er Rp. )$.000
2. Depreciation of equipment is Rp. 1.000.000&. =he "alance in unearned re/enue represented the Decem"er 1receipt in ad/ance for
ser/iceto "e pro/ided. All of the ser/ice as pro/ided "eteenDecem"er 1 and
Decem"er &1.
PRIMA FITNESS CENTRE
ADJUSMENT ENTRIES
DECEMBER 31, 2013
DAT ACOOUNT NAME REF DEBIT CREDIT
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E
Dec,&1
Supplies Epense $02 Rp)$.000,00
Supplies 102Rp)$.000,00
Dec,&1
Depreciation Epense of
Equipment $0)
Rp
1.000.000,00Accumulated Dept of
Equipment11)
Rp1.000.000,00
Dec,&1
nearned Re/enue 202 Rp2.&%$.000,00
5ees Earned )01Rp2.&%$.000,00
TOTALRp3.#10.000,00
Rp3.#10.000,00
3818 &%ks!t
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3818* A,4ust, T%i#$ B#$#n=
PRIMA FITNESS CENTRE
ADJUSTED TRIAL BALANCE
FOR THE MONTH ENDED DECEMBER 31, 2013
ACC.NO
ACCOUNT NAME DEBIT CREDIT
101 Cash 8.&78.000
102 Supplies
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1$.000
121 Equipment 100.000.000
122Accum. Dep.Equipment
2(.000.000
201 Account a!a"le %.800.000
221 #otes a!a"le$.&0).000
&01 Re''!, Capital%%.&().000
&02 Re''!, ithdra 200.000
)01 5ees Earned&.070.000
)02 ther ncome820.000
$01 a3es Epense 1.000.000
$02 Supplies Epense )$.000
$0& tilities Epense )00.000
$0)Dep. Ep. ofEquipment
1.000.000
$0$iscellaneousEpenses
&$0.000
TOTAL 111.3&&.000 111.3&&.000
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3818 C$&sin" Ent%is
PRIMA FITNESS CENTRE
CLOSING ENTRIES
DECEMBER 31, 2013
DATE
DESCRIPTIONREF
DEBIT CREDIT
Dec,&1
5ees Earned)01
Rp&.070.000,00
ther ncome)02
Rp820.000,00
ncome Summar!&0&
Rp&.8(0.000,00
&1ncome Summar!
&0&
Rp2.7($.000,00
a3es Epense$0
1
Rp
1.000.000,00
Supplies Epense$02
Rp)$.000,00
tilities Epense$0&
Rp)00.000,00
Dep. Ep. ofEquipment
$0)
Rp1.000.000,00
iscellaneousEpenses
$0$
Rp&$0.000,00
&1ncome Summar!
&0&
Rp1.0($.000,00
Re''!, Capital &01 Rp1.0($.000,00&1
Re''!, Capital&01
Rp200.000,00
Re''!, ithdra&02
Rp200.000,00
TOTAL Rp7.'&0.000,00
Rp7.'&0.000,00
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3818 In=&m St#tmnt
PRIMA FITNESS CENTRE
INCOME STATEMENT
F() T*+ M(-* E+ D+/++) 31, 2013
Re/enues
5ees Earned Rp &.070.000,00
ther ncome Rp 820.000,00
Rp &.8(0.000,00
Epenses
a3esEpense
1.000.000
SuppliesEpense
)$.000
tilitiesEpense
)00.000
Dep. Ep. ofEquipment
1.000.000
iscellaneousEpenses
&$0.000
Rp 2.7($.000,00
N+- I/(+ Rp 1.0'%.000,00
381810 St#tmnt &9 C!#n" in Euit/
PRIMA FITNESS CENTRE
STATEMENT OF CHANGE IN EQUIT
F() T*+ M(-* E+ D+/++) 31, 2013
Re''!, Capital
:e3innin3 Rp %%.&().000,00#et Rp 1.0($.000,00
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ncome
ithdraal Rp *200.000,00-
Rp 8($.000,00R+ C4p5-4E5 Rp 67.2&'.000,00
381811 B#$#n= S!tPRIMA FITNESS CENTRE
BALANCE SHEET
F() T*+ M(-* E+ D+/++) 31, 2013
ASSETS
Current Assets
Cash Rp 8.&78.000,00
Supplies Rp 1$.000,00 =otal CurrentAsset Rp 8.&(&.000,00
5ied Assets
Equipment Rp 100.000.000,00Accum. Dep.Equipment Rp *2(.000.000,00-
=otal 5iedAssets Rp 71.000.000,00
T(-4 A88+-8
Rp
7'.3'3.000,00
LIABILITIES AND O"NER9SEQUIT
>A:>=ES
Current >ia"ilities
Account a!a"le Rp %.800.000,00
>on3 =erm>ia"ilities
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#otes a!aa"le Rp $.&0).000,00
=otal >ia"ilities Rp 12.10).000,00
ner?s Equit!
Re''!, Capital Rp %7.28(.000,00
T(-4 L5455-5+8 4O:+)98 E;<5-
Rp7'.3'3.000,00
381813 T%i#$ B#$#n= A9t% C$&sin"
TRIAL BALANCE AFTER CLOSING
DECEMBER 31, 2013
ACCOUNTNUMBER ACCOUNT NAME DEBIT CREDIT
101 Cash Rp8.&78.000,00
102 Supplies Rp1$.000,00
121 Equipment Rp100.000.000,00
122 Accum. Dep. EquipmentRp
2(.000.000,00
201 Account a!a"leRp
%.800.000,00221 #otes a!a"le
Rp$.&0).000,00
&01 Re''!, CapitalRp
%7.28(.000,00
TOTAL Rp10&.3'3.000,00
Rp10&.3'3.000,00
3"1 Des%r+s La+*ran Ke&angan Pr,a -tness .entre Per (ese,#er 2013
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Kuntun"#n B%si! /#n" ,i,##t &$! %us#!##n P%im# Fitnss Cnt% #,#$#! s:s#%
R8 180)8000
BAB I
PENUTUP
-81 Ksimu$#n
-82 S#%#n
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