TUGAS AUDIT PERBANKAN

BANK SURYA

Transaksi Atun (NS1)

Nasabah Atun
Tanggal	Kredit	Debit	Saldo	Bunga
5	Rp 10,000,000		Rp 10,000,000	-
8		Rp 2,000,000	Rp 8,000,000	Rp 8,219
9	Rp 3,000,000		Rp 11,000,000	Rp 2,192
10		Rp 3,000,000	Rp 8,000,000	Rp 3,014
14	Rp 4,000,000		Rp 12,000,000	Rp 8,767
15		Rp 4,000,000	Rp 8,000,000	Rp 3,288
20	Rp 2,000,000		Rp 10,000,000	Rp 10,959
31			Rp 10,000,000	Rp 32,877
		Total Biaya Bunga		Rp 69,315
			PPh 10%	Rp 6,932
		Biaya Bunga Bersih		Rp 62,384
		total tabungan Atun		Rp 10,062,384

Transaksi Joko(NS2)

Nasabah Joko
Tanggal	Kredit	Debit	Saldo	Bunga
1	Rp 15,000,000		Rp 15,000,000	-
4	Rp 4,000,000		Rp 19,000,000	Rp 12,329
8	Rp 2,000,000		Rp 21,000,000	Rp 20,822
11		Rp 3,000,000	Rp 18,000,000	Rp 17,260
12	Rp 2,000,000		Rp 20,000,000	Rp 4,932
14		Rp 4,000,000	Rp 16,000,000	Rp 10,959
19		Rp 7,000,000	Rp 9,000,000	Rp 21,918
25		Rp 2,000,000	Rp 7,000,000	Rp 14,795
28	Rp 20,000,000		Rp 27,000,000	Rp 5,753
30	Rp 10,000,000		Rp 37,000,000	Rp 14,795
31			Rp 37,000,000	Rp 20,274
		Total Biaya Bunga		Rp 143,836
			PPh 10%	Rp 14,384
		Biaya Bunga Bersih		Rp 129,452
		total tabungan Joko		Rp 37,129,452

Transaksi Tuti(NS3)

Nasabah Tuti
Tanggal	Kredit	Debit	Saldo	Bunga
1	Rp 20,000,000		Rp 20,000,000	-
4		Rp 4,000,000	Rp 16,000,000	Rp 16,438
9		Rp 3,000,000	Rp 13,000,000	Rp 21,918
11	Rp 3,000,000		Rp 16,000,000	Rp 7,123
12		Rp 2,000,000	Rp 14,000,000	Rp 4,384
18		Rp 2,500,000	Rp 11,500,000	Rp 23,014
20		Rp 2,000,000	Rp 9,500,000	Rp 6,301
25	Rp 2,000,000		Rp 11,500,000	Rp 13,014
29	Rp 150,000,000		Rp 161,500,000	Rp 12,603
31			Rp 161,500,000	Rp 132,740
		Total Biaya Bunga		Rp 237,534
			PPh 10%	Rp 23,753
		Biaya Bunga Bersih		Rp 213,781
		total tabungan Tuti		Rp 161,713,781

Transaksi Aming(NS4)

Nasabah Aming
Tanggal	Kredit	Debit	Saldo	Bunga
1	Rp 100,000,000		Rp 100,000,000	-
15	Rp 50,000,000		Rp 150,000,000	Rp 383,562
21		Rp 25,000,000	Rp 125,000,000	Rp 246,575
28	Rp 200,000,000		Rp 325,000,000	Rp 239,726
28		Rp 20,000,000	Rp 305,000,000	Rp -
29		Rp 150,000,000	Rp 155,000,000	Rp 83,562
30		Rp 10,000,000	Rp 145,000,000	Rp 42,466
31			Rp 145,000,000	Rp 79,452
		Total Biaya Bunga		Rp 1,075,342
			PPh 10%	Rp 107,534
		Biaya Bunga Bersih		Rp 967,808
		total giro Aming		Rp 145,967,808

JURNAL DARI ATUN
05-Mar	kas					10000000
				tabungan				10000000
	kas					10000000
				off dep tab				10000000
	off dep CIS					10000000
				tabungan				10000000
08-Mar	tabungan Atun					2000000
				tabungan Joko				2000000
10-Mar	tabungan atun					3000000
				kas				3000000
	tabungan atun					3000000
				off dep CIS				3000000
	off dep tabungan					3000000
				kas				3000000
15-Mar	tabungan atun					4000000
				kas				4000000
	tabungan atun					4000000
				off dep CIS				4000000
	off dep tabungan					4000000
				kas				4000000
21-Mar	giro Aming					25000000
				kas				25000000
	giro					25000000
				off dep CIS				25000000
	off dep giro					25000000
				kas				25000000
JURNAL DARI TUTI
01-Mar		kas			20000000
			tabungan tuti				20000000
		kas			20000000
			off dep tabungan				20000000
		off dep CIS			20000000
			tabungan tuti				20000000
04-Mar		tabungan tuti			4000000
			tabungan joko				4000000
09-Mar		tabungan tuti			3000000
			tabungan joko				3000000
12-Mar		tabungan tuti			2000000
			tabungan joko				2000000
18-Mar		tabungan			2500000
			kas				2500000
		tabungan			2500000
			off dep CIS				2500000
		off dep tabungan			2500000
			kas				2500000
20-Mar		tabungan tuti			2000000
			tabungan atun				2000000
29-Mar		cek giro aming			150000000
			tabungan tuti				150000000
		cek giro			150000000
			off dep tabungan				150000000
		off dep giro			150000000
			tabungan tuti				150000000

JURNAL DARI JOKO
01-Mar	Kas		Rp 15,000,000
		Tabungan		Rp 15,000,000
	Offset dep Cis		Rp 100,000,000
		tabungan		Rp 100,000,000
	Kas		Rp 100,000,000
		Offset dept tabungan		Rp 100,000,000
11-Mar	Tabungan Joko		Rp 2,000,000
		Tabungan tuti		Rp 2,000,000
14-Mar	Tabungan joko		Rp 3,000,000
		tabungan Atun		Rp 3,000,000
19-Mar	Tabungan		Rp 7,000,000
		Kas		Rp 7,000,000
	Offset dept tabungan		Rp 7,000,000
		Kas		Rp 7,000,000
	Tabungan		Rp 7,000,000
		Offset dept CIS		Rp 7,000,000
25-Mar	tabungan joko		Rp 2,000,000
		tabungan tuti		Rp 2,000,000
28-Mar	bilyet giro aming		Rp 2,000,000
		tabungan joko		Rp 2,000,000
	Offset dept giro		Rp 2,000,000
		Tabungan Joko		Rp 2,000,000
	Bilyet Giro Aming		Rp 2,000,000
		Offset Dept Tabungan		Rp 2,000,000
30-Mar	bilyet giro		Rp 10,000,000
		tabungan joko		Rp 10,000,000
	Offset dept giro		Rp 10,000,000
		Tabungan Joko		Rp 10,000,000
	Bilyet Giro sming		Rp 10,000,000
		Offset Dept Tabungan		Rp 10,000,000

JURNAL DARI AMING
02-Mar	Kas		Rp100,000,000
		Tabungan		Rp100,000,000
	Offset dep Cis		Rp100,000,000
		tabungan		Rp100,000,000
	Kas		Rp100,000,000
		Offset dept tabungan		Rp100,000,000
15-Mar	Kas		Rp50,000,000
		Giro Aming		Rp50,000,000
	kas		Rp50,000,000
		offset dept giro		Rp50,000,000
	offset Dept CIS		Rp50,000,000
		Giro AMIng		Rp50,000,000
21-Mar	Giro Aming		Rp25,000,000
		kas		Rp25,000,000
	offset dept giro		Rp25,000,000
		Kas		Rp25,000,000
	Giro AMIng		Rp25,000,000
		Offset dept CIS		Rp25,000,000
28-Mar	kas		Rp200,000,000
		giro aming		Rp200,000,000
	kas		Rp200,000,000
		offset dept giro		Rp200,000,000
	offset Dept CIS		Rp200,000,000
		Giro AMIng		Rp200,000,000
28-Mar	Giro aming		Rp20,000,000
		tabungan Joko		Rp20,000,000
	Offset dept giro		Rp20,000,000
		Tabungan Joko		Rp20,000,000
	Giro Aming		Rp20,000,000
		Offset Dept Tabungan		Rp20,000,000
29-Mar	cek giro aming		Rp150,000,000
		tabungan tuti		Rp150,000,000
	Offset dept giro		Rp 150000000
		Tabungan Tuti		Rp150000000
	Giro Aming		Rp150000000
		Offset Dept Tabungan		Rp150000000
30-Mar	bilyet giro aming		Rp10,000,000
		tabungan joko		Rp10,000,000
	Offset dept giro		Rp10,000,000
		Tabungan joko		Rp10,000,000
	Giro Aming		Rp10,000,000
		Offset Dept Tabungan		Rp10,000,000

BUKU BESAR

Nama : Kas
No. Ref	Tgl	Keterangan	Debet	Kredit
	01/03/10	NS2	Rp 15,000,000
	01/03/10	NS3	Rp 20,000,000
	02/03/10	NS4	Rp 100,000,000
	05/03/10	NS1	Rp 10,000,000
	10/03/10	NS1		Rp 3,000,000
	15/03/10	NS4	Rp 50,000,000
	15/03/10	NS1		Rp 4,000,000
	18/03/10	NS3		Rp 2,500,000
	19/03/10	NS2		Rp 7,000,000
	21/03/10	NS1		Rp 25,000,000
	28/03/10	NS4	Rp 200,000,000
Saldo			Rp 353,500,000

Nama : Tabungan
No. Ref	Tgl	Keterangan	Debet	Kredit
	01/03/10	NS2		Rp 15,000,000
	01/03/10	NS3		Rp 20,000,000
	04/03/10	NS3	Rp 4,000,000
	04/03/10	NS2		Rp 4,000,000
	05/03/10	NS1		Rp 10,000,000
	08/03/10	NS1	Rp 2,000,000
	08/03/10	NS2		Rp 2,000,000
	09/03/10	NS3	Rp 3,000,000
	09/03/10	NS1		Rp 3,000,000
	10/03/10	NS1	Rp 3,000,000
	11/03/10	NS2	Rp 3,000,000
	11/03/10	NS3		Rp 3,000,000
	12/03/10	NS3	Rp 2,000,000
	12/03/10	NS2		Rp 2,000,000
	14/03/10	NS2	Rp 4,000,000
	14/03/10	NS1		Rp 4,000,000
	15/03/10	NS1	Rp 4,000,000
	18/03/10	NS3	Rp 2,500,000
	19/03/10	NS2	Rp 7,000,000
	20/03/10	NS3	Rp 2,000,000
	20/03/10	NS1		Rp 2,000,000
	25/03/10	NS2	Rp 2,000,000
	25/03/10	NS3		Rp 2,000,000
	28/03/10	NS2		Rp 20,000,000
	29/03/10	NS3		Rp 150,000,000
	30/03/10	NS2		Rp 10,000,000
	30/03/10	Saldo		Rp 208,500,000

Penyesuaian tabungan
	31/03/10	NS1		Rp 62,384
	31/03/10	NS2		Rp 129,452
	31/03/10	NS3		Rp 213,781
Saldo				Rp 405,616

Nama :Giro
No. Ref	Tgl	Keterangan	Debet	Kredit
	02/03/10	NS4		Rp 100,000,000
	15/03/10	NS4		Rp 50,000,000
	28/03/10	NS4		Rp 200,000,000
	21/03/10	NS1	Rp 25,000,000
	28/03/10	NS2	Rp 20,000,000
	29/03/10	NS3	Rp 150,000,000
	30/03/10	NS2	Rp 10,000,000
Saldo				Rp 145,000,000
Penyesuaian Giro
	31/03/10	NS4		Rp 943,151

Nama : Utang PPH
No. Ref	Tgl	Keterangan	Debet	Kredit
	31/03/10	Utang pph NS1		Rp 62,384
	31/03/10	Utang pph NS2		Rp 14,384
	31/03/10	Utang pph NS3		Rp 23,753
	31/03/10	Utang pph NS4		Rp 943,151
Saldo				Rp 1,043,671

Biaya Bunga
No. Ref	Tgl	Keterangan	Debet	Kredit
	31/03/10	Biaya bunga NS1	Rp 69,315
	31/03/10	Biaya bunga NS2	Rp 143,836
	31/03/10	Biaya bunga NS3	Rp 237,534
	31/03/10	Biaya bunga NS4	Rp 1,047,945
Saldo			Rp 1,498,630

NERACA PER 31 MARET 2010

Aktiva		Saldo	Pasiva		Saldo
Kas		Rp353,500,000	Giro		Rp145,000,000
			Tabungan		Rp208,500,000
Saldo		Rp353,500,000	Saldo		Rp353,500,000