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Kertas Kerja Firma MINMAN ---> Digunakan rekening Kos Barang TerjualDaftar SaldoDaftar SaldoN A M A R E K E N I N GPrasesuaianPenyesuaianSesuaianRugi-LabaNeraca

DEBITKREDITDEBITKREDITDEBITKREDITDEBITKREDITDEBITKREDITRpRpRpRpRpRpRpRpRpRpK a s8,300,000 8,300,000 0 0 0 8,300,000 09Piutang Usaha5,750,000 5,750,000 0 0 0 5,750,000 09Cadangan Penghapusan Piutang25,000b205,0000 230,000 0 0 0 230,00010 Piutang Wesel1,500,000 1,500,000 0 0 0 1,500,000 09Piutang Lain-lainc60,00060,000 0 0 0 60,000 09 Sediaan Bahan Habis Pakai650,000e425,000225,000 0 0 0 225,000 09 Sediaan Barang Dagangan6,700,000a516,750,000a16,700,00016,750,000 0 0 0 16,750,000 09 Asuransi Dibayar Di Muka360,000f 240,000120,000 0 0 0 120,000 09 Sewa Dibayar di Muka j480,000480,000 0 0 0 480,000 09 Investasi J.P.: Saham3,000,000 3,000,000 0 0 0 3,000,000 09Kendaraan10,000,000 10,000,000 0 0 0 10,000,000 09Depresiasi Akumulasian Kendaraan1,500,000g1,000,0000 2,500,000 0 0 0 2,500,00010 Perlengkapan Kantor2,500,000 2,500,000 0 0 0 2,500,000 09Depresiasi Akumulasian Perlengkapan250,000h125,0000 375,000 0 0 0 375,00010 Utang Usaha6,350,000 0 6,350,000 0 0 0 6,350,00010Utang Gajii900,0000 900,000 0 0 0 900,00010 Utang Bunga Bankk300,0000 300,000 0 0 0 300,00010 Utang Pajak Persekutuanl700,0000 700,000 0 0 0 700,00010 Pendapatan Bunga Diterima di Mukad30,0000 30,000 0 0 0 30,00010 Utang Bank15,000,000 0 15,000,000 0 0 0 15,000,00010Modal, Aman12,500,000 0 12,500,000 0 0 0 12,500,00010Prive, Aman1,500,000 1,500,000 0 0 0 1,500,000 09Modal, Amin10,000,000 0 10,000,000 0 0 0 10,000,00010Prive, Amin1,500,000 1,500,000 0 0 0 1,500,000 09Penjualan62,550,000 0 62,550,000 0 62,550,000 0 08Kembalian Penjualan1,350,000 1,350,000 0 1,350,000 0 0 07Pendapatan Lain-lain240,000d30,000c60,0000 270,000 0 270,000 0 08 Pembelian48,300,000a248,300,0000 0 0 0 0 07 Kembalian Pembelian0 0 0 0 0 08Potongan Pembelian1,200,000a31,200,0000 0 0 0 0 08 Kos Pengangkutan Pembelian4,600,000a44,600,0000 0 0 0 0 07 a16,700,000a31,200,0000 0 0 0 Kos Barang Terjuala248,300,000a516,750,00041,650,000 0 41,650,000 0 0 07 a44,600,0000 0 0 0 Gaji Pegawai7,200,000i900,0008,100,000 0 8,100,000 0 0 07 Biaya Asuransif 240,000240,000 0 240,000 0 0 07 Biaya Sewa 1,440,000 j480,000960,000 0 960,000 0 0 07 Depr. Kendaraang1,000,0001,000,000 0 1,000,000 0 0 07 Depr. Perlengkapan Kantor h125,000125,000 0 125,000 0 0 07 Biaya Piutang Tak Tertagihb205,000205,000 0 205,000 0 0 07 Biaya Bahan Habis Pakaie425,000425,000 0 425,000 0 0 07 Biaya Listrik dan Air1,050,000 1,050,000 0 1,050,000 0 0 07Biaya Advertensi900,000 900,000 0 900,000 0 0 07Biaya Macam-Macam1,515,000 1,515,000 0 1,515,000 0 0 07Biaya Bunga1,500,000k300,0001,800,000 0 1,800,000 0 0 07 Pajak Persekutuanl700,000700,000 0 700,000 0 0 07 60,020,000 62,820,000 51,685,000 48,885,000Laba (Rugi) tahun ini *)

2,800,000

0 0

2,800,000

109,615,000 109,615,000 82,015,000 82,015,000 111,705,000 111,705,000 62,820,000 62,820,000 51,685,000 51,685,000

Catatan:

Tugas ini harus diselesaikan setelah mengerjakan tugas 8D (1) di KK8D1Isilah kolom "Penyesuaian" dengan angka yang sesuai beserta indeks-silangnya.

Fa MINMANB U K U J U R N A L 2001Firma MINMANHalaman: 21Laporan Laba-Rugi, untuk tahun berakhir 31 Desember 2001

TanggalKeteranganFDEBITKREDIT

Des31

Penjualan bersih:

PENYESUAIANPenjualan kotorRp62,550,000a1Kos Barang Terjual6,700,000 Kembalian Penjualan1,350,000Sediaan Barang dagangan6,700,000 Rp61,200,000a2Kos Barang Terjual48,300,000

Kos barang terjual:

Pembelian48,300,000 Sediaan barang dagangan, 1/1Rp6,700,000a3Potongan pembelian1,200,000 PembelianRp48,300,000Kos Barang Terjual1,200,000 Kos pengangkutan pembelian4,600,000a4Kos Barang Terjual4,600,000 Rp52,900,000Kos pengangkutan pembelian4,600,000 Potongan pembelian1,200,000a5Sediaan barang dagangan16,750,000 Kembalian pembelian0 51,700,000Kos Barang Terjual16,750,000 Rp58,400,000bBiaya piutang tak tertagih205,000 Sediaan barang dagangan, 31/1216,750,000Cadangan Penghapusan piutang205,000 Kos barang terjual41,650,000cPiutang lain-lain60,000 Laba kotor penjualanRp19,550,000Pendapatan lain-lain60,000dPendapatan lain-lain30,000

Biaya operasi:

Pendapatan bunga diterima dimuka30,000eBiaya bahan habis pakai425,000 Gaji pegawaiRp8,100,000Sediaan bahan habis pakai425,000 Pemakaian bahan habis pakai425,000fBiaya asuransi240,000 Listrik dan air1,050,000perskot asuransi240,000 Advertensi900,000gDepr kendaraan1,000,000 Sewa960,000Depr akumulasian kendaraan1,000,000 Depresiasi kendaraan1,000,000hDepr Perlengkapan125,000 Depresiasi perlengkapan kantor125,000Depr akumulasian perlengkapan125,000 Asuransi240,000iGaji pegawai900,000 Piutang tak tertagih205,000utang gaji pegawai900,000 Macam-macam1,515,000 jSewa dibayar dimuka480,000 14,520,000Biaya sewa480,000 Laba operasiRp5,030,000kBiaya Bunga300,000 Pendapatan (biaya) nonoperasi:Utang bunga bank300,000 Pendapatan lain-lainRp270,000lPajak persekutuan700,000 Bunga bank1,800,000(1,530,000)Utang pajak persekutuan700,000 Laba sebelum pajakRp3,500,000Pajak penghasilan taksiran700,000LABA BERSIHRp2,800,000

Firma MINMANLaporan Perubahan Modal, untuk tahun berakhir 31 Desember 2001AmanAminTotal

Modal, 1 JanuariRp12,500,000 Rp10,000,000 Rp22,500,000Laba bersih tahun ini1,497,500 1,302,500 2,800,000Rp13,997,500 Rp11,302,500 Rp25,300,000Prive1,500,000 1,500,000 3,000,000Modal, 31 DesemberRp12,497,500 Rp9,802,500 Rp22,300,000

Fa MINMANB U K U J U R N A L 2001Firma MINMAN

TanggalKeteranganDEBITKREDIT

Tabel Pembagian Laba (Rugi)

Des31PENUTUPANDasar pembagianAmanAminLaba12,500,000 10,000,000

2,800,000Penjualan62,550,000Tarif bunga0.09Laba-Rugi62,550,000 Aman:

1,125,000Laba Rugi1,350,000 Amin:

900,000Kembalian penjualan1,350,000Laba rugi41,650,000Setara gajiKos barang terjual41,650,000 Aman:

600,000Laba Rugi14,520,000 Amin:

500,000Biaya Operasi14,520,000pendapatan lain-lain270,000Pembagian sebelum sisa

1,725,000

1,400,000

3,125,000laba Rugi270,000 Sisa laba

(325,000)Laba Rugi1,800,000Pembagian sisa laba:Biaya Bunga1,800,000 Aman:

(227,500)Laba Rugi700,000 Amin:

(97,500)Biaya pajak Persekutuan700,000Pembagian sisa laba

(227,500)

(97,500)

(325,000)Laba Rugi2,800,000Bagian masing-masing

1,497,500

1,302,500

0Modal Keseluruhan2,800,000Modal Aman1,500,000Prive Aman1,500,000Modal Amin1,500,000Prive Amin1,500,000PENYESUAIAN KEMBALIPendapatan lain-lain30,000Pendapatan Bunga diterima dimuka30,000Biaya Sewa480,000Sewa dibayar dimuka480,000Utang Gaji900,000Biaya gaji900,000Utang Bunga Bank300,000Biaya Bunga300,000Pendapatan lain-lain60,000Piutang lain-lain60,000