NUMBER CHART OF ACCOUNT MUTASI

1.1000 CURRENT ASSET AKTIVA LANCAR

1.1100 Cash In Bank Kas di Bank
1.1200 Petty Cash Kas Kecil
1.1300 Account Receivable Piutang Usaha
1.1400 Allowance for Doubtful Debt Penyisihan/ Cad. Kerugian Piutang
1.1500 Merchandise Inventory Persediaan Barang dagangan
1.1600 Store Supplies Perlengkapan Toko
1.1700 Prepaid Insurance Asuransi Dibayar Di Muka
1.1800 Prepaid Rent Sewa Dibayar di Muka
1.1900 Prepaid Tax Uang Sewa PPh Psl 25
1.1910 PPN Income PPN Masukan
1.1920 Prepaid PPN Piutang PPN
1.2000 FIXED ASSET AKTIVA TETAP
1.2100 Equipment at cost Peralatan
1.2110 equipment Accum Depr. Akum. Penyusutan Peralatan

2.1000 CURRENT LIABILITIES KEWAJIBAN LANCAR

2.1100 Account Payable Hutang Dagang
2.1200 Expenses Payable Hutang Biaya
2.1300 Income Tax Payable Hutang Pajak Penghasilan(PPh)
2.1400 PPN Payable Hutang PPN
2.1500 PPN Outcome PPN Keluaran
2.1600 Divident Payable Utang Dividen

2.2000 LONG TERM LIABILITIES KEWAJIBAN JANGKA PANJANG

2.2100 Bank Syariah Mandiri Pinjaman Kepada Bank Syariah Mandiri

3.0000 EQUITY MODAL

3.1100 Capital Stock Modal Saham
3.1200 Divident Dividen
3.1300 Income Summary Ikhtisar Laba Rugi

4.0000 REVENUE PENDAPATAN

4.1100 Sales Penjualan
4.1200 Sales Retur Retur Penjualan

5.1000 COST OF GOODS SOLD HARGA POKOK PENJUALAN

5.1100 Cost Of Goods Sold Harga Pokok Penjualan
5.1200 Freight Paid Beban transportasi Pembelian

6.0000 OPERATING EXPENSES BEBAN OPERASIONAL

6.1000 Advertising Expenses Beban Iklan
6.1100 Telephone & Electricity Exp. Beban Telepon dan Listrik
6.1200 Store Supplies Expenses Beban Perlengkapan Toko
6.1300 Bad Debts Expense Beban Kerugian Penghapusan Piut.
6.1400 Depreciation Expenses Beban Depresiasi
6.1500 Insurance Expenses Beban Asuransi
6.1600 Rent Expenses Beban Sewa toko
6.1700 Wages & Salaries Beban Upah dan Gaji
6.1800 Other Operating Expenses Beban Operasional lainnya

8.0000 OTHER REVENUE AND GAINS BEBAN DAN KEUNTUNGAN LAINNYA

8.1000 Interest Revenue Pendapatan Bunga

9.0000 OTHER EXPENSES AND LOSSES BEBAN DAN KERUGIAN LAINNYA

9.1100 Interest Expenses Beban Bunga
9.1200 Bank Service Charge Beban Administrasi Bank
9.1300 Income Tax Expenses Beban Pajak Penghasilan ( PPh)
8
CV LENTERA TRADING
Neraca Saldo
31 DESEMBER 2012

NUMBER CHART OF ACCOUNT DEBET CREDIT

1.1100 Cash in Bank 51,520,000 -
1.1200 Petty Cash 9,800,000 -
1.1300 Account Receivable 795,300,000 -
1.1400 Allowance for Doubbtful Debt - 11,800,000
1.1500 Merchandise Inventory 717,000,000 -
1.1600 Store Supplies 9,800,000 `
1.1700 Prepaid Insurance 15,300,000 -
1.1800 Prepaid Rent 21,300,000 -
1.1900 Prepaid Tax 15,000,000 -
1.1910 PPN Income - -
1.1920 Prepaid PPN - -
1.2100 Equipment at Cost 63,300,000 -
1.2110 Equipment Accum Depr. - 16,500,000
2.1100 Account Payable - 535,700,000
2.1200 Expenses Payable - 8,865,000
2.1300 Income Tax Payable - -
2.1400 PPN Payable - 3,500,000
2.1500 PPN Outcome - -
2.1600 Divident Payable - 2,500,000
2.2100 Bank Mandiri Loan - 500,000,000
3.1100 Capital Stock - 420,250,000
3.1200 Divident Payable 25,400,000 -
3.1300 Income Summary - -
4.1100 Sales - 753,800,000
4.1200 Sales Retur - -
5.1100 Cost of Goods Sold 387,230,000 -
5.1200 Freight Paid 8,800,000 -
6.1000 Advertising Expenses 4,200,000 -
6.1100 Telephone & Electricity Expenses 8,700,000 -
6.1200 Store Supplies Expenses 4,750,000 -
6.1300 Bad Debts Expenses 15,100,000 -
6.1400 Depreciation Expenses 16,500,000 -
6.1500 Insurance Expenses 14,300,000 -
6.1600 Rent Expenses 23,300,000 -
6.1700 Wages & Salaries 36,300,000 -
6.1800 other Operating Expenses 9,300,000 -
7.1100 Interest Revenue - 6,985,000
8.1100 Interest Expenses 1,100,000 -
8.1200 Bank service Charge 6,600,000 -
8.1300 Income Tax Expenses - -
TOTAL 2,259,900,000 2,259,900,000

Catatan Neraca Saldo Per 30 November 2012 yaitu Umur Ekonomis Equipment adalah 4 Tahun dengan nilai sisa Rp 3.300.000,-
n dengan nilai sisa Rp 3.300.000,-
 DAFTAR CUSTOMER DAN SUPPLIER
DAFTAR CUSTOMER
No Nama Customer Alamat Telepon
C001 PT. ABADI JAYA Jl. Kolopaking No. 43 Ke 0281-382345
C002 PT. SEHAT SEJATI Jl. Pemuda No.77 Kebum0281-388777
C003 CV. SETIA HATI Jl. Cenderawasih No 4 K 0281-389567
C004 CV. BERKAH Jl. Bocor No. 9 Kebumen 0281-389955
C005 PT. PUTRA KEBUMEN Jl. Pemuda No. 55 Kebu 0281-387654
C006 PT. CENDERAWASIH Jl. Cincin Kota No. 22 Ke 0281-380100
C007 UD. SENTAUSA Jl. Sarbini No. 10 Kebum 0281-389123

Daftar Supllier
No Nama Supplier Alamat Telepon
S001 PT. SINAR MULIA Jl. Pramuka No. 43 Purwo0827-382277
S002 CV. KURNIA JAYA Jl. Pemuda No. 77 Purwor0821-4978077
S003 PT. MEGAH PELANGI Jl. Cenderawasih No. 9 0281-389569
S004 CV. SEKAWAN Jl. Kejayaan No. 11 Kebu 0281-389955
S005 PT. EMPAT LAWET Jl. Ahmad Yani No 5 Keb 0877- 9876545

DAFTAR SALDO PIUTANG DAGANG

per 30 November 2012
Nama Customer No Faktur Tanggal Penjualan
PT. ABADI JAYA F-12/11 18/11/2012 100,000,000
PT. SEHAT SEJATI F-10/11 11/11/2012 150,000,000
CV. SETIA HATI F-15/11 20/11/2012 140,000,000
CV. BERKAH F-26/11 25/11/2012 128,000,000
PT. PUTRA KEBUMEN F-7/11 03/11/2012 138,000,000
PT. SCENDERAWASIH F-11/11 15/11/2012 22,000,000
UD. SENTAUSA F-9/11 05/11/2012 45,000,000
TOTAL 723,000,000

DAFTAR SALDO UTANG DAGANG

Nama Supplier No Faktur Tanggal Pembelian
PT. SINAR MULIA F.2356 18/11/2012 111,000,000
CV. KURNIA JAYA C.789 11/11/2012 115,000,000
PT. MEGAH PELANGI F.56 20/11/2012 63,000,000
CV. SEKAWAN FC.102 25/11/2012 100,000,000
PT. EMPAT LAWET FP.45 3/11/2012 98,000,000
TOTAL 487,000,000

DAFTAR SALDO PERSEDIAAN

No Kode Nama Item Quantity
10 356 RY MESIN 22
9 SHR43 Traktor 13
TOTAL 35
 PPN Keluaran Jumlah
10,000,000 110,000,000
15,000,000 165,000,000
14,000,000 154,000,000
12,800,000 140,800,000
13,800,000 151,800,000
2,200,000 24,200,000
4,500,000 49,500,000
72,300,000 795,300,000

PPN Masukan Jumlah

11,100,000 122,100,000
11,500,000 126,500,000
6,300,000 69,300,000
10,000,000 110,000,000
9,800,000 107,800,000
48,700,000 535,700,000

Price/Unit JUMLAH
19,000,000 418,000,000
23,000,000 299,000,000
717,000,000