Bantu jawab kak pliss Salon cantik memiliki transaksi selama bulan Oktober 2022 sbb: 1 okt disetor uang tunai 540jt, piutang 15jtvdab peralatan salon 21jt sebagai modal awal 3 okt dibayar sewa ruko salon utk 6 bln 5jt 6 okt diterima pesanan merias pengantin utk Minggu depan 18jt dengan DP 20% sisanya stlh pekerjaan salon selesai 10 okt diambil utk perlukan pribadi 3jt 12 diterima pelunasan piutang 60% 14 Okt Dibeli perlengkapan salon 4,3jt kredit 15 okt diterima jasa make up 6 org 1,5jt 21 okt dibayar utang atas transaksi tgl 14 okt 70% 25 okt dibayar gaji 3 karyawan 3,5jt 28 okt peralatan disusutkan 20% 31 okt perlengkapan tersisa 30% Buat jurnal umum atas transaksi di atas

<p>Berikut ini adalah jurnal umum untuk transaksi-transaksi dalam bulan Oktober 2022:<br><br>1 Oktober:<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;540,000,000<br>Piutang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;15,000,000<br>Peralatan Salon &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;21,000,000<br>Modal &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 576,000,000</p><p>3 Oktober:<br>Biaya Sewa &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;5,000,000<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;5,000,000</p><p>6 Oktober:<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3,600,000<br>Piutang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;14,400,000<br>Pendapatan Diterima di Muka 3,600,000</p><p>10 Oktober:<br>Pengeluaran Pribadi &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3,000,000<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3,000,000</p><p>12 Oktober:<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;9,000,000<br>Piutang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 6,000,000</p><p>14 Oktober:<br>Perlengkapan Salon &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4,300,000<br>Utang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4,300,000</p><p>15 Oktober:<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1,500,000<br>Pendapatan Jasa &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1,500,000</p><p>21 Oktober:<br>Utang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3,010,000<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3,010,000</p><p>25 Oktober:<br>Pengeluaran Gaji &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3,500,000<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3,500,000</p><p>28 Oktober:<br>Akumulasi Penghapusan Peralatan 4,200,000<br>Peralatan Salon &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4,200,000</p><p>31 Oktober:<br>Perlengkapan Salon &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;903,000<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 903,000</p><p>&nbsp;</p><p>Berikut adalah penjelasan untuk setiap transaksi dalam jurnal umum:</p><p>1 Oktober:<br>- Disetorkan uang tunai sebesar 540 juta ke dalam kas.<br>- Piutang sebesar 15 juta dicatat sebagai aset yang akan diterima dari pelanggan di masa mendatang.<br>- Peralatan salon sebesar 21 juta dicatat sebagai modal awal untuk mendirikan salon.<br>- Modal awal sebesar 36 juta dicatat sebagai modal pemilik yang diinvestasikan dalam bisnis.</p><p>3 Oktober:<br>- Biaya sewa ruko salon untuk periode 6 bulan dibayar sebesar 5 juta.<br>- Kas berkurang sebesar 5 juta.</p><p>6 Oktober:<br>- Menerima pesanan merias pengantin senilai 18 juta dengan DP (Down Payment) sebesar 20%.<br>- Piutang dikurangi sebesar 3,6 juta (20% dari 18 juta).<br>- Pendapatan diterima di muka meningkat sebesar 3,6 juta sebagai liabilitas yang akan dikurangi ketika pekerjaan selesai.</p><p>10 Oktober:<br>- Menarik uang dari kas sebesar 3 juta untuk keperluan pribadi.<br>- Kas berkurang sebesar 3 juta.</p><p>12 Oktober:<br>- Menerima pelunasan piutang sebesar 60% dari jumlah utang yang ada.<br>- Piutang dikurangi sebesar 9 juta (60% dari piutang yang belum dibayar).</p><p>14 Oktober:<br>- Membeli perlengkapan salon senilai 4,3 juta dengan kredit.<br>- Utang meningkat sebesar 4,3 juta.</p><p>15 Oktober:<br>- Menerima pendapatan dari jasa make up untuk 6 orang sebesar 1,5 juta.<br>- Kas meningkat sebesar 1,5 juta.</p><p>21 Oktober:<br>- Membayar utang atas transaksi pada tanggal 14 Oktober sebesar 70% dari jumlah utang.<br>- Utang dikurangi sebesar 3,01 juta (70% dari utang yang masih harus dibayar).</p><p>25 Oktober:<br>- Membayar gaji untuk 3 karyawan sebesar 3,5 juta.<br>- Kas berkurang sebesar 3,5 juta.</p><p>28 Oktober:<br>- Peralatan salon disusutkan (depreciated) sebesar 20%.<br>- Nilai peralatan salon berkurang sebesar 4,2 juta.<br>- Mengakumulasi penghapusan peralatan salon sebesar 4,2 juta.</p><p>31 Oktober:<br>- Sisa perlengkapan salon tersisa sebesar 30% dari jumlah awal.<br>- Perlengkapan salon berkurang sebesar 903 ribu.<br>- Kas berkurang sebesar 903 ribu.</p><p>&nbsp;</p>