Jurnal Penutup/ Journal Cover FOR CLASS XI IPS AKUNTANOLOGI
Jurnal Penutup
(Sumber: Ms. Emi. Accountant Teach. April, 26th2012)
Jurnal untuk menutup akun pendapatan, beban dan prive. Datanya dapat diambil dari kertas kerja, kolon laba atau rugi. Ada empat jurnal penutup:
Menutup Akun pendapatan (Closing Income account) | ||
Pendapatan (income) | Rp …………. | |
Pendapatan (income) | Rp ….. | |
Ikhtisar Laba/ Rugi (Recapitulation Profit or lose out) | Rp …….. | |
Menutup Akun Beban (Closing chargeof account) | ||
Ikhtisar Laba/ Rugi (Recapitulation Profit or lose out) | ||
Beban (Charge) | ||
Beban (Charge) | ||
Beban (Charge) | ||
Angka sebesar jumlah beban (Number as totally of charge) | ||
Menutup Akun Iktihsar Laba Rugi (Closing of Recapitulation Profit or lose out of Account) | ||
a) Laba (Profit) | ||
Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | Rp …….. | |
Modal (Capital) | Rp …….. | |
b) Rugi (Lose) | ||
Modal (Capital) | Rp …… | |
Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | Rp ………. | |
Menutup akun Prive (Closing Prive of Account) | ||
Modal (Capital) | Rp …….. | |
Prive | Rp …… | |
Contoh:
Kantor Akuntan Publik Dewi dan Rekan
Jurnal Penutup
Per 31 Desember 2010
| Tgl (Date) | Akun (Account) | Ref | Debit | Kredit |
| 31 | Menutup Akun Pendapatan (Closing Income of Account) | | | |
| | Pendapatan jasa (Income) | 411 | Rp23.150.000 | |
| | Pendapatan jasa (Income) | 421 | Rp250.000 | |
| | Pendapatan jasa (Income) | 422 | Rp2.400.000 | |
| | Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | | | Rp25.800.000 |
| | | | | |
| 31 | Menutup akun beban (Closing Charge of Account) | | | |
| | Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | 511 | Rp 13.930.000 | |
| | Beban gaji (charge of wage) | 512 | | Rp2.200.000 |
| | Beban iklan (promotion of charge) | 513 | | Rp300.000 |
| | Beban telepon (telephone of charge) | 514 | | Rp550.000 |
| | Beban listrik (Electric of charge) | 515 | | Rp450.000 |
| | Beban lain-lain (Others of charge) | 516 | | Rp600.000 |
| | Beban administrasi (Adminitration of charge) | 517 | | Rp500.000 |
| | Beban pemakaian perlengkapan (Used equipment of charge) | 518 | | Rp650.000 |
| | Beban Peralatan (Tools of charge) | 519 | | Rp120.000 |
| | Beban gedung (hall of charge) | 520 | | Rp2.550.000 |
| | Beban kendaraan (transportation of charge) | 521 | | Rp5.935.000 |
| | Beban asuransi (insurance of charge) | 522 | | Rp75.000.000 |
| | | | | |
| 31 | Menutup akun Rugi Laba (Closing of Recapitulation Profit or lose out) | | | |
| | Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | | Rp11.870.000 | |
| | Modal Dewi (Dewi Capital) | 311 | | Rp11.870.000 |
| | | | Rp51.600.000 | Rp51.600.000 |
IN ENGLISH (with google translate Indonesian-english):
journal Cover
(Source: Ms.. Emi. Accountant Teach. April, 26th 2012)
Journal to close the revenue accounts, expense and prive. The data can be retrieved from the working papers, colon profit or loss. There are four closing entries:
Menutup Akun pendapatan (Closing Income account) | ||
Pendapatan (income) | Rp …………. | |
Pendapatan (income) | Rp ….. | |
Ikhtisar Laba/ Rugi (Recapitulation Profit or lose out) | Rp …….. | |
Menutup Akun Beban (Closing chargeof account) | ||
Ikhtisar Laba/ Rugi (Recapitulation Profit or lose out) | ||
Beban (Charge) | ||
Beban (Charge) | ||
Beban (Charge) | ||
Angka sebesar jumlah beban (Number as totally of charge) | ||
Menutup Akun Iktihsar Laba Rugi (Closing of Recapitulation Profit or lose out of Account) | ||
a) Laba (Profit) | ||
Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | Rp …….. | |
Modal (Capital) | Rp …….. | |
b) Rugi (Lose) | ||
Modal (Capital) | Rp …… | |
Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | Rp ………. | |
Menutup akun Prive (Closing Prive of Account) | ||
Modal (Capital) | Rp …….. | |
Prive | Rp …… | |
Example:
Public Accountant and a Fellow Goddess
journal Cover
As of December 31, 2010
| Tgl (Date) | Akun (Account) | Ref | Debit | Kredit |
| 31 | Menutup Akun Pendapatan (Closing Income of Account) | | | |
| | Pendapatan jasa (Income) | 411 | Rp23.150.000 | |
| | Pendapatan jasa (Income) | 421 | Rp250.000 | |
| | Pendapatan jasa (Income) | 422 | Rp2.400.000 | |
| | Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | | | Rp25.800.000 |
| | | | | |
| 31 | Menutup akun beban (Closing Charge of Account) | | | |
| | Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | 511 | Rp 13.930.000 | |
| | Beban gaji (charge of wage) | 512 | | Rp2.200.000 |
| | Beban iklan (promotion of charge) | 513 | | Rp300.000 |
| | Beban telepon (telephone of charge) | 514 | | Rp550.000 |
| | Beban listrik (Electric of charge) | 515 | | Rp450.000 |
| | Beban lain-lain (Others of charge) | 516 | | Rp600.000 |
| | Beban administrasi (Adminitration of charge) | 517 | | Rp500.000 |
| | Beban pemakaian perlengkapan (Used equipment of charge) | 518 | | Rp650.000 |
| | Beban Peralatan (Tools of charge) | 519 | | Rp120.000 |
| | Beban gedung (hall of charge) | 520 | | Rp2.550.000 |
| | Beban kendaraan (transportation of charge) | 521 | | Rp5.935.000 |
| | Beban asuransi (insurance of charge) | 522 | | Rp75.000.000 |
| | | | | |
| 31 | Menutup akun Rugi Laba (Closing of Recapitulation Profit or lose out) | | | |
| | Ikhtisar Rugi/ Laba (Recapitulation Profit or lose out) | | Rp11.870.000 | |
| | Modal Dewi (Dewi Capital) | 311 | | Rp11.870.000 |
| | | | Rp51.600.000 | Rp51.600.000 |
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