Pengertian buku besar (ledger) yaitu kumpulan dari semua rekening aktiva, utang dan ekuitas, pendapatan dan beban. Buku besar juga merupakan media untuk mengumpulkan catatan perkiraan sejenis yang sebelumnya sudah dicatat di dalam jurnal.
Dalam tulisan ini kita
akan membahas tentang bagaimana cara membuat buku besar perusahaan jasa tersebut.
Cara membuat buku besar
di buat dalam empat bentuk, yaitu buku besar dalam bentuk skontro, buku besar
dalam bentuk huruf T, buku besar dalam bentuk dua kolom, buku besar dalam
bentuk empat kolom.
Contoh buku besar bentuk huruf T:
Cara membuat buku besar
bentuk skontro yaitu dengan menggunakan kolom debit untuk mencatat transaksi
debit dan kolom kredit untuk mencatat transaksi kredit.
Contoh buku besar bentuk dua kolom:
Untuk buku besar bentuk tiga kolom di bagi menjadi tiga kolom sesuai dengan nama jenis buku besar ini dimana dalam bentuk buku besar tiga kolom ini terdapat kolom debit, kredit dan kolom saldo.
Contoh buku besar bentuk tiga kolom:
Buku besar bentuk empat kolom memiliki 4 kolom dimana kolom saldo sudah di bagi menjadi dua kolom yaitu kolom saldo kredit dan kolom saldo debit.
Contoh buku besar empat kolom:
Dari beberapa contoh transaksi berikut yang terjadi pada perusahaan jasa dapat kita buat ke dalam buku besar.
- Tanggal 1 April Maryono menyetor uang tunai ke perusahaan sebagai investasi awal pemilik perusahaan.
- Tanggal 2 April Maryono membayar sewa bengkel untuk satu tahun sebesar Rp 20.000.000,00.
- Tanggal 3 April dibeli peralatan secara kredit seharga Rp 30.000.000,00.
- Pada tanggal 5 April dibeli perlengkapan bengkel seharga Rp 5.000.000,00 dibayar tunai.
- Pada tanggal 10 Maryono Service Mobil menerima pembayaran Rp 10.000.000,00 untuk pekerjaan yang telah diselesaikan.
- Pada tanggal 15 dibayar beban listrik sebesar Rp 450.000,00.
- Pada tanggal 20 April diselesaikan pekerjaan ganti oli dan service mobil pelanggan sebesar Rp 2.000.000,00. Diterima pembayaran Rp 1.500.000,00 dan sisanya akan dibayar kemudian.
Penyelesaiannya:
Jurnal umum:
Cara membuat jurnal transaksi perusahaan jasa ke dalam buku besar:
1. Kas
2. Pendapatan usaha
3.
Perlengkapan
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)
4. Beban
Sewa
5. Utang
Usaha
6. Modal
Pemilik
7. Beban
Listrik
Demikianlah cara membuat buku besar
dalam akuntansi perusahaan jasa dan contoh soalnya. Semoga bermanfaat dan
jangan lupa baca tulisan yang lainnya ya.. 😁😉😉
Terimakasih 😊😊😊
2 comments
thank you very much for helping me to practice accounting spirit
ReplyKlw misal kas awal nya ada di kredit trus kas kedua nya ada di debet cara ngitung nya gimana yah
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