Analisis Transaksi PT Makmur Jaya: Jurnal, Buku Besar, Dan Neraca

Guys, let's dive into the financial transactions of PT Makmur Jaya in November 2025! This deep dive will focus on the nitty-gritty of accounting, including how to record transactions, keep track of them in a general ledger (buku besar), and create a trial balance (neraca saldo). PT Makmur Jaya is a trading company that deals in office supplies, and with branches all over Indonesia, they've got a lot happening. Understanding their financial moves is crucial for making smart decisions, whether you're an investor, a business owner, or just a curious cat. This analysis will take a look at all transactions and show you how to make sense of the numbers.

Transaksi PT Makmur Jaya Bulan November 2025

To start, let's lay out the transactions. The accuracy of our accounting will depend on clearly understanding all of the elements of each transaction. For this reason, we will use the data as a basis for our analysis, starting with the journal entries, before moving to the general ledger and trial balance.

Transaction Details:

• November 1, 2025: Cash in bank Rp 100.000.000, inventory Rp 50.000.000, equipment Rp 20.000.000, accounts payable Rp 10.000.000, owner's capital Rp 160.000.000.
• November 5, 2025: Purchase of office supplies on credit Rp 5.000.000.
• November 8, 2025: Sale of merchandise for cash Rp 15.000.000 (cost of goods sold Rp 8.000.000).
• November 12, 2025: Payment of accounts payable Rp 4.000.000.
• November 15, 2025: Received cash from customers Rp 20.000.000.
• November 18, 2025: Paid rent for the month Rp 2.000.000.
• November 22, 2025: Purchased equipment on credit Rp 10.000.000.
• November 25, 2025: Paid salaries Rp 5.000.000.
• November 28, 2025: Cash sales Rp 30.000.000 (cost of goods sold Rp 15.000.000).

This is where the real fun begins. To keep everything in order, the steps we're taking are fundamental to accounting. We will record the transactions in the journal, transfer them to the general ledger, and generate a trial balance.

Pencatatan Jurnal (Journal Entries)

The first stop on our accounting journey is the general journal. This is where we'll make our initial records of each transaction, noting the debits and credits. Remember, the golden rule of accounting: for every debit, there must be a corresponding credit. Let's break down each transaction and see how it plays out in the journal. This also ensures that the accounting equation (Assets = Liabilities + Equity) always stays balanced. So, let's get those entries down, shall we?

Journal Entries:

• November 1, 2025:

  • Debit: Cash in Bank Rp 100.000.000
  • Debit: Inventory Rp 50.000.000
  • Debit: Equipment Rp 20.000.000
  • Credit: Accounts Payable Rp 10.000.000
  • Credit: Owner's Capital Rp 160.000.000
  • Explanation: Initial investment by the owner.

• November 5, 2025:

  • Debit: Office Supplies Rp 5.000.000
  • Credit: Accounts Payable Rp 5.000.000
  • Explanation: Purchase of office supplies on credit.

• November 8, 2025:

  • Debit: Cash in Bank Rp 15.000.000
  • Credit: Sales Revenue Rp 15.000.000
  • Debit: Cost of Goods Sold Rp 8.000.000
  • Credit: Inventory Rp 8.000.000
  • Explanation: Sales of merchandise for cash.

• November 12, 2025:

  • Debit: Accounts Payable Rp 4.000.000
  • Credit: Cash in Bank Rp 4.000.000
  • Explanation: Payment of accounts payable.

• November 15, 2025:

  • Debit: Cash in Bank Rp 20.000.000
  • Credit: Accounts Receivable Rp 20.000.000
  • Explanation: Received cash from customers.

• November 18, 2025:

  • Debit: Rent Expense Rp 2.000.000
  • Credit: Cash in Bank Rp 2.000.000
  • Explanation: Paid rent for the month.

• November 22, 2025:

  • Debit: Equipment Rp 10.000.000
  • Credit: Accounts Payable Rp 10.000.000
  • Explanation: Purchased equipment on credit.

• November 25, 2025:

  • Debit: Salaries Expense Rp 5.000.000
  • Credit: Cash in Bank Rp 5.000.000
  • Explanation: Paid salaries.

• November 28, 2025:

  • Debit: Cash in Bank Rp 30.000.000
  • Credit: Sales Revenue Rp 30.000.000
  • Debit: Cost of Goods Sold Rp 15.000.000
  • Credit: Inventory Rp 15.000.000
  • Explanation: Cash sales.

Pembuatan Buku Besar (General Ledger)

Alright, after we've got all the initial entries, it's time to bring them over to the general ledger. The general ledger is like a personal account book for each account. It shows all the transactions that affect a particular account, making it easy to see the balance at any point in time.

Extracting the balances from the Journal entries to populate the general ledger:

Let's prepare the T-accounts for each item, such as cash in bank, inventory, equipment, accounts payable, owner's capital, office supplies, sales revenue, cost of goods sold, rent expense, salaries expense, accounts receivable.

1. Cash in Bank:

   • Beginning Balance: Rp 100.000.000 (Debit)
   • November 8: Rp 15.000.000 (Debit)
   • November 12: Rp 4.000.000 (Credit)
   • November 15: Rp 20.000.000 (Debit)
   • November 18: Rp 2.000.000 (Credit)
   • November 25: Rp 5.000.000 (Credit)
   • November 28: Rp 30.000.000 (Debit)
   • Ending Balance: Rp 154.000.000 (Debit)

2. Inventory:

   • Beginning Balance: Rp 50.000.000 (Debit)
   • November 8: Rp 8.000.000 (Credit)
   • November 28: Rp 15.000.000 (Credit)
   • Ending Balance: Rp 27.000.000 (Debit)

3. Equipment:

   • Beginning Balance: Rp 20.000.000 (Debit)
   • November 22: Rp 10.000.000 (Debit)
   • Ending Balance: Rp 30.000.000 (Debit)

4. Accounts Payable:

   • Beginning Balance: Rp 10.000.000 (Credit)
   • November 5: Rp 5.000.000 (Credit)
   • November 12: Rp 4.000.000 (Debit)
   • November 22: Rp 10.000.000 (Credit)
   • Ending Balance: Rp 21.000.000 (Credit)

5. Owner's Capital:

   • Beginning Balance: Rp 160.000.000 (Credit)
   • Ending Balance: Rp 160.000.000 (Credit)

6. Office Supplies:

   • November 5: Rp 5.000.000 (Debit)
   • Ending Balance: Rp 5.000.000 (Debit)

7. Sales Revenue:

   • November 8: Rp 15.000.000 (Credit)
   • November 28: Rp 30.000.000 (Credit)
   • Ending Balance: Rp 45.000.000 (Credit)

8. Cost of Goods Sold:

   • November 8: Rp 8.000.000 (Debit)
   • November 28: Rp 15.000.000 (Debit)
   • Ending Balance: Rp 23.000.000 (Debit)

9. Rent Expense:

   • November 18: Rp 2.000.000 (Debit)
   • Ending Balance: Rp 2.000.000 (Debit)

10. Salaries Expense:

    • November 25: Rp 5.000.000 (Debit)
    • Ending Balance: Rp 5.000.000 (Debit)

11. Accounts Receivable:

    • November 15: Rp 20.000.000 (Credit)
    • Ending Balance: Rp 20.000.000 (Credit)

Menyusun Neraca Saldo (Trial Balance)

Alright, now that we have the balances from the general ledger, we can whip up a trial balance. The trial balance is a quick check to ensure that the total debits equal the total credits. It's like a balancing act that keeps us on track. This step is crucial to making sure our books are sound and that we're ready to move on to the financial statements. Let's put those numbers together, shall we?

Trial Balance (Neraca Saldo) as of November 30, 2025:

Here's a breakdown of the columns: The Debit column lists all the debit balances from the general ledger accounts. The Credit column lists all the credit balances from the general ledger accounts. The totals of the debit and credit columns should be equal.

Kesimpulan (Conclusion)

So, there you have it! We've gone through the entire accounting process for PT Makmur Jaya's November 2025 transactions, from the journal entries to the general ledger and finally, the trial balance. It is important to do these exercises, as they provide a clear understanding of how the business's financial position changes with time. Remember that accurate accounting is essential for making sound financial decisions. Keep at it, and you'll be well on your way to mastering the world of finance!