PD LARASATI

KERTAS KERJA
PER 31 DESEMBER 2017 (DALAM
KODE NERACA SALDO
NAMA AKUN JURNAL PENYESUAIAN
AKUN
D K D
111 Kas 65,000.00
112 Piuang Dagang 44,500.00
113 Pesediaan Barang Dagang 107,500.00 150,000.00
114 Asuransi Dibayar Dimuka 6,000.00
115 Perlengkapan 20,000.00
121 Peralatan 122,500.00
122 Ak. Penyusutan Peralatan 22,500.00
211 Utang Dagang 75,000.00
221 Utang Bank 200,000.00
311 Modal Saham 500,000.00
312 Laba Ditahan 86,400.00
313 Dividen 30,000.00
411 Penjualan 1,900,250.00
412 Retur Penjualan 61,250.00
413 Potongan Penjualan 61,000.00
511 Pembelian 1,792,500.00
512 Transport Pembelian 112,500.00
513 Potongan Pembelian 70,000.00
611 Beban Gaji 195,000.00 1,500.00
612 Beban Sewa 15,000.00
613 Beban Listrik, Air dan Telepon 38,800.00
614 Beban Iklan dan Promosi 59,000.00
615 Beban Rupa - Rupa 123,600.00
2,854,150.00 2,854,150.00

Beban Pemakaian BHP 12,000.00

Beban Asuransi 2,500.00
Beban Penyusutan Peralatan 12,250.00
Beban Bunga 6,000.00
Utang Bunga
Utang Gaji
Ikhtisar Laba Rugi 107,500.00
291,750.00
 PD LARASATI
KERTAS KERJA
DESEMBER 2017 (DALAM RIBUAN RUPIAH)
NERACA SALDO LABA RUGI NERACA
URNAL PENYESUAIAN DISESUAIKAN
K D K D K D
65,000.00 65,000.00
44,500.00 44,500.00
107,500.00 150,000.00 150,000.00
2,500.00 3,500.00 3,500.00
12,000.00 8,000.00 8,000.00
122,500.00 122,500.00
12,250.00 34,750.00
75,000.00
200,000.00
500,000.00
86,400.00
30,000.00 30,000.00
1,900,250.00 1,900,250.00
61,250.00 61,250.00
61,000.00 61,000.00
1,792,500.00 1,792,500.00
112,500.00 112,500.00
70,000.00 70,000.00
196,500.00 196,500.00
15,000.00 15,000.00
38,800.00 38,800.00
59,000.00 59,000.00
123,600.00 123,600.00

12,000.00 12,000.00
2,500.00 2,500.00
12,250.00 12,250.00
6,000.00 6,000.00
6,000.00 6,000.00
1,500.00 1,500.00
150,000.00 107,500.00 150,000.00 107,500.00 150,000.00
291,750.00 3,023,900.00 3,023,900.00 2,600,400.00 2,120,250.00 423,500.00
480,150.00 480,150.00
2,600,400.00 2,600,400.00 903,650.00
NERACA
K

34,750.00
75,000.00
200,000.00
500,000.00
86,400.00

6,000.00
1,500.00

903,650.00

903,650.00