[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-id-113":3,"doc-seo-188925-113":41,"doc-detail-188925-id":114},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":4,"slug":12},178,1,"Template","Faktur","faktur",{"id":14,"doc_module":9,"doc_module_name":10,"category_name":15,"show_sort_weight":4,"slug":16},192,"Formulir","formulir-192",{"id":18,"doc_module":9,"doc_module_name":10,"category_name":19,"show_sort_weight":4,"slug":20},180,"Media Sosial","media-sosial",{"id":22,"doc_module":9,"doc_module_name":10,"category_name":23,"show_sort_weight":4,"slug":24},179,"Poster","poster",{"id":26,"doc_module":9,"doc_module_name":10,"category_name":27,"show_sort_weight":4,"slug":28},176,"Presentasi","presentasi",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":4,"slug":32},177,"Resume","resume",{"id":34,"doc_module":9,"doc_module_name":10,"category_name":35,"show_sort_weight":4,"slug":36},182,"Surat","surat-a95d00d3aaf04f3b854ecf140f00d385",{"id":38,"doc_module":9,"doc_module_name":10,"category_name":39,"show_sort_weight":4,"slug":40},183,"Umum","umum-07d1ff437201438088836b2b1ed3c90f",{"code":4,"msg":42,"data":43},"ok",{"site_id":44,"language":45,"slug":46,"title":47,"keywords":48,"description":49,"schema_data":50,"social_meta":107,"head_meta":109,"extra_data":111,"updated_unix":113},113,"id","general-journal-and-financial-statements-as-of-december-31-2024-transaction-recording-example","Jurnal Umum dan Laporan Keuangan Per 31 Desember 2024 - Contoh Pencatatan Transaksi","","Dokumen berisi contoh pencatatan jurnal umum serta rangkaian transaksi dalam periode Desember yang mencakup Kas sebagai akun, modal awal, penjualan, persediaan bahan baku, beban sewa tempat, beban listrik dan air, serta beban iuran sampah. Dari transaksi tersebut disusun saldo akhir dan ringkasan neraca per 31 Desember 2024, termasuk aset lancar, aset tetap, ekuitas modal, serta laba ditahan. Bagian laba rugi menampilkan pendapatan penjualan, HPP, total beban operasional, dan laba bersih sebesar Rp550.000.",{"@graph":51,"@context":106},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/general-journal-and-financial-statements-as-of-december-31-2024-transaction-recording-example/188925/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/general-journal-and-financial-statements-as-of-december-31-2024-transaction-recording-example/188925.png","ImageObject",442,249,{"name":76,"@type":77},"Anda","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-18","2026-09-02",true,{"@type":86,"interactionType":87,"userInteractionCount":9},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102],{"name":93,"@type":94,"acceptedAnswer":95},"Transaksi apa saja yang dicatat pada jurnal umum dalam periode Desember?","Question",{"text":96,"@type":97},"Terdapat pencatatan Kas sebagai awal modal, transaksi persediaan bahan baku, penjualan, serta beban sewa tempat, listrik dan air, dan iuran sampah.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Bagaimana posisi aset pada Neraca per 31 Desember 2024?",{"text":101,"@type":97},"Aset terdiri dari aset lancar berupa Kas Rp9.250.000 dan Persediaan Rp1.000.000, serta aset tetap Peralatan dan Perlengkapan Rp300.000 dengan total aset Rp10.550.000.",{"name":103,"@type":94,"acceptedAnswer":104},"Berapa laba bersih pada Laba Rugi per 31 Desember dan dari komponen apa?",{"text":105,"@type":97},"Laba bersih sebesar Rp550.000, dihitung dari pendapatan penjualan Rp3.800.000 dikurangi HPP Rp2.500.000, lalu dikurangi total beban operasional Rp750.000.","https://schema.org",{"og:url":66,"og:type":108,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":110,"canonical":66},"index,follow",{"doc_id":112,"site_id":44},188925,1788393152,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":76,"user_avatar":117,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":61,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":123,"language":124,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":49,"update_tm":113,"read_time":67},962075006959,"https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297","| JURNAL UMUM |  |  |  |\n| --- | --- | --- | --- |\n| Tanggal | Keterangan | Debit (Rp) | Kredit (Rp) |\n| 01-Des | Kas | 10.000.000 |  |\n|  | Modal |  | 10.000.000 |\n| 02-Des | Persediaan Bahan Baku | 2.000.000 |  |\n|  | Kas |  | 2.000.000 |\n| 05-Des | Kas | 800.000 |  |\n|  | Penjualan |  | 800.000 |\n| 07-Des | Beban Sewa Tempat | 500.000 |  |\n|  | Kas |  | 500.000 |\n| 10-Des | Beban Listrik dan Air | 200.000 |  |\n|  | Kas |  | 200.000 |\n| 12-Des | Beban Iuran Sampah | 50.000 |  |\n|  | Kas |  | 50.000 |\n| 15-Des | Kas | 1.200.000 |  |\n|  | Penjualan |  | 1.200.000 |\n| 18-Des | Peralatan dan Perlengkapan | 300.000 |  |\n|  | Kas |  | 300.000 |\n| 20-Des | Persediaan Bahan Baku | 1.500.000 |  |\n|  | Kas |  | 1.500.000 |\n| 25-Des | Kas | 1.000.000 |  |\n|  | Penjualan |  | 1.000.000 |\n| 31-Des | Kas | 800.000 |  |\n|  | Penjualan |  | 800.000 |\n| TOTAL |  | 18.350.000 | 18.350.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 01-Des | 10.000.000 |  | 10.000.000 |\n| 02-Des |  | 2.000.000 | 8.000.000 |\n| 05-Des | 800.000 |  | 8.800.000 |\n| 07-Des |  | 500.000 | 8.300.000 |\n| 10-Des |  | 200.000 | 8.100.000 |\n| 12-Des |  | 50.000 | 8.050.000 |\n| 15-Des | 1.200.000 |  | 9.250.000 |\n| 18-Des |  | 300.000 | 8.950.000 |\n| 20-Des |  | 1.500.000 | 7.450.000 |\n| 25-Des | 1.000.000 |  | 8.450.000 |\n| 31-Des | 800.000 |  | 9.250.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 02-Des | 2.000.000 |  | 2.000.000 |\n| 20-Des | 1.500.000 |  | 3.500.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 18-Des | 300.000 |  | 300.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 10-Des | 200.000 |  | 200.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 07-Des | 500.000 |  | 500.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 12-Des | 50.000 |  | 50.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 01-Des | 10.000.000 |  | 10.000.000 |\n\n\n| Tanggal | Debit (Rp) | Kredit (Rp) | Saldo (Rp) |\n| --- | --- | --- | --- |\n| 05-Des |  | 500.000 | 800.000 |\n| 15-Des |  | 1.200.000 | 2.000.000 |\n| 25-Des |  | 1.000.000 | 3.000.000 |\n| 31-Des |  | 800.000 | 3.800.000 |\n\n\n| Neraca per 31 Desember 2024 |\n| --- |\n| Aset\u003Cbr>Aset Lancar\u003Cbr>Kas 9.250.000\u003Cbr>Persediaan 1.000.000\u003Cbr>Aset Tetap\u003Cbr>Peralatan dan\u003Cbr>300.000\u003Cbr>Perlengkapan\u003Cbr>Total Aset 10.550.000\u003Cbr>Kewajiban & Ekuitas\u003Cbr>Ekuitas\u003Cbr>Modal 10.000.000\u003Cbr>Laba Ditahan (Rugi) 550.000\u003Cbr>Total Kewajiban & Ekuitas 10.550.000 |\n\n\n| LABA RUGI Per 31 Desember |  |  |\n| --- | --- | --- |\n| Pendapatan |  |  |\n| Penjualan | 3.800.000 |  |\n| Total Pendapatan |  | 3.800.000 |\n| Harga pokok penjualan |  |  |\n| HPP | 2.500.000 |  |\n| Total HPP |  | 2.500.000 |\n| laba (rugi) kotor |  | 1.300.000 |\n| Operasional Beban |  |  |\n| Sewa Tempat | 500.000 |  |\n| Listrik dan Air | 200.000 |  |\n| Iuran Sampah | 50.000 |  |\n| Total Beban |  | 750.000 |\n| Laba (Rugi) Bersih |  | 550.000 |","cbCaiswbbk7MQfse","https://ap.wps.com/l/cbCaiswbbk7MQfse","pdf",1165484,10,"Indonesian","# JURNAL UMUM\n## Ringkasan Transaksi Desember\n# Neraca per 31 Desember 2024\n# LABA RUGI Per 31 Desember","[{\"question\":\"Transaksi apa saja yang dicatat pada jurnal umum dalam periode Desember?\",\"answer\":\"Terdapat pencatatan Kas sebagai awal modal, transaksi persediaan bahan baku, penjualan, serta beban sewa tempat, listrik dan air, dan iuran sampah.\"},{\"question\":\"Bagaimana posisi aset pada Neraca per 31 Desember 2024?\",\"answer\":\"Aset terdiri dari aset lancar berupa Kas Rp9.250.000 dan Persediaan Rp1.000.000, serta aset tetap Peralatan dan Perlengkapan Rp300.000 dengan total aset Rp10.550.000.\"},{\"question\":\"Berapa laba bersih pada Laba Rugi per 31 Desember dan dari komponen apa?\",\"answer\":\"Laba bersih sebesar Rp550.000, dihitung dari pendapatan penjualan Rp3.800.000 dikurangi HPP Rp2.500.000, lalu dikurangi total beban operasional Rp750.000.\"}]","Jurnal Umum dan Laporan Keuangan Per 31 Desember 2024 - Contoh Pencatatan Transaksi | PDF"]