Kas

Per 31 Desember 2019

Saldo Audit per 31 Desember 2020 Rp 32,650,000
Saldo Laporan per 31 Desember 2020 Rp 36,000,000
Selisih / Koreksi Audit -Rp 3,350,000

Beban Gaji
Per 31 Desember 2019
Saldo Audit per 31 Desember 2020 Rp 2,762,000,000
Saldo Laporan per 31 Desember 2020 Rp 2,676,000,000
Selisih / Koreksi Audit Rp 86,000,000

Beban Iklan
Per 31 Desember 2019
Saldo Audit per 31 Desember 2020 Rp 159,000,000
Saldo Laporan per 31 Desember 2020 Rp 147,000,000
Selisih / Koreksi Audit Rp 12,000,000

Beban Penyusutan Inventaris

Per 31 Desember 2019
Saldo Audit per 31 Desember 2020 Rp 752,000,000
Saldo Laporan per 31 Desember 2020 Rp 726,000,000
Selisih / Koreksi Audit Rp 26,000,000
 Jurnal Penyesuaian

No Keterangan Debit Kredit

1.a Beban Administrasi 400,000
Kas 400,000

1.b Beban Listrik 2,350,000

Kas 2,350,000

1.c Beban Service 600,000

Kas 600,000

2 Beban Gaji (Bulan Desember) 86,000,000

Bank 86,000,000

3 Beban Iklan 12,000,000

Bank 12,000,000

4 Beban Penyusutan Inventaris 26,000,000

Akumulasi Penyusutan Inventaris 26,000,000
 PT. Angkasa Perkasa Multiguna
KERTAS KERJA NERACA SALDO
Per 31 Desember 2019
Neraca Saldo Penyesuaian Setelah Penyesuaian (Adjusted) Laba Rugi Neraca Audit
Nama Akun
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
1 2 3 4 5 6 7 8 9 10
Kas 36,000,000 3,350,000 32,650,000 32,650,000
Bank 2,450,000,000 98,000,000 2,352,000,000 2,352,000,000
Piutang Usaha 12,875,000,000 12,875,000,000 12,875,000,000
Piutang Karyawan 185,000,000 185,000,000 185,000,000
Piutang Direksi 250,000,000 250,000,000 250,000,000
Piutang Lain-lain 247,500,000 247,500,000 247,500,000
Pembayaran Dimuka 1,780,000,000 1,780,000,000 1,780,000,000
Persediaan 6,800,000,000 6,800,000,000 6,800,000,000
Tanah 5,000,000,000 5,000,000,000 5,000,000,000
Bangunan 15,000,000,000 15,000,000,000 15,000,000,000
Kendaraan 950,000,000 950,000,000 950,000,000
Inventaris 1,200,000,000 1,200,000,000 1,200,000,000
Akumulasi Penyusutan Bangunan 1,050,000,000 1,050,000,000 1,050,000,000
Akumulasi Penyusutan Kendaraan 240,000,000 240,000,000 240,000,000
Akumulasi Penyusutan Inventaris 340,000,000 26,000,000 366,000,000 366,000,000
Utang Usaha 14,250,000,000 14,250,000,000 14,250,000,000
Utang Karyawan 450,000,000 450,000,000 450,000,000
Utang lain-lain 1,675,000,000 1,675,000,000 1,675,000,000
Utang Pajak 2,780,000,000 2,780,000,000 2,780,000,000
Pendapatan Diterima Dimuka 3,360,000,000 3,360,000,000 3,360,000,000
Utang Bank 7,500,000,000 7,500,000,000 7,500,000,000
Utang Direksi / Komisaris 2,500,000,000 2,500,000,000 2,500,000,000
Modal Saham 5,000,000,000 5,000,000,000 5,000,000,000
Laba Ditahan 6,283,500,000 6,283,500,000 6,283,500,000
Pendapatan Utama 32,547,900,000 32,547,900,000 32,547,900,000
Harga Pokok Pendapatan 23,765,800,000 23,765,800,000 23,765,800,000
Beban Gaji 2,676,000,000 86,000,000 2,762,000,000 2,762,000,000
Beban Administrasi 876,325,000 400,000 876,725,000 876,725,000
Beban Listrik, Air, dan Telepon 786,400,000 2,350,000 788,750,000 788,750,000
Beban Sewa 647,000,000 647,000,000 647,000,000
Beban Iklan 147,000,000 12,000,000 159,000,000 159,000,000
Beban Perlengkapan Kantor 326,000,000 326,000,000 326,000,000
Beban Service 191,175,000 600,000 191,775,000 191,775,000
Beban Pajak 674,900,000 674,900,000 674,900,000
Beban Penyusutan 726,000,000 26,000,000 752,000,000 752,000,000
Beban Lainnya 386,300,000 386,300,000 386,300,000
JUMLAH 77,976,400,000 77,976,400,000 127,350,000 127,350,000 78,002,400,000 78,002,400,000 31,330,250,000 32,547,900,000 46,672,150,000 45,454,500,000
Laba Tahun Berjalan - - - - - - 1,217,650,000 - - 1,217,650,000
TOTAL 77,976,400,000 77,976,400,000 127,350,000 127,350,000 78,002,400,000 78,002,400,000 32,547,900,000 32,547,900,000 46,672,150,000 46,672,150,000
 PT. Angkasa Perkasa Multiguna
NERACA SALDO
Per 31 Desember 2019

Neraca Awal Koreksi Audit Laba Rugi Neraca Audit

Nama Akun
Debet Kredit Debet Kredit Debet Kredit Debet Kredit
Kas 36,000,000 1.a.b.c 3,350,000 32,650,000
Bank 2,450,000,000 2,3 98,000,000 2,352,000,000
Piutang Usaha 12,875,000,000 12,875,000,000
Piutang Karyawan 185,000,000 185,000,000
Piutang Direksi 250,000,000 250,000,000
Piutang Lain-lain 247,500,000 247,500,000
Pembayaran Dimuka 1,780,000,000 1,780,000,000
Persediaan 6,800,000,000 6,800,000,000
Tanah 5,000,000,000 5,000,000,000
Bangunan 15,000,000,000 15,000,000,000
Kendaraan 950,000,000 950,000,000
Inventaris 1,200,000,000 1,200,000,000
Akumulasi Penyusutan Bangunan 1,050,000,000 1,050,000,000
Akumulasi Penyusutan Kendaraan 240,000,000 240,000,000
Akumulasi Penyusutan Inventaris 340,000,000 4 26,000,000 366,000,000
Utang Usaha 14,250,000,000 14,250,000,000
Utang Karyawan 450,000,000 450,000,000
Utang lain-lain 1,675,000,000 1,675,000,000
Utang Pajak 2,780,000,000 2,780,000,000
Pendapatan Diterima Dimuka 3,360,000,000 3,360,000,000
Utang Bank 7,500,000,000 7,500,000,000
Utang Direksi / Komisaris 2,500,000,000 2,500,000,000
Modal Saham 5,000,000,000 5,000,000,000
Laba Ditahan 6,283,500,000 6,283,500,000
Pendapatan Utama 32,547,900,000 32,547,900,000
Harga Pokok Pendapatan 23,765,800,000 23,765,800,000
Beban Gaji 2,676,000,000 2 86,000,000 2,762,000,000
Beban Administrasi 876,325,000 1.a 400,000 876,725,000
Beban Listrik, Air, dan Telepon 786,400,000 1.b 2,350,000 788,750,000
Beban Sewa 647,000,000 647,000,000
Beban Iklan 147,000,000 3 12,000,000 159,000,000
Beban Perlengkapan Kantor 326,000,000 326,000,000
Beban Service 191,175,000 1.c 600,000 191,775,000
Beban Pajak 674,900,000 674,900,000
Beban Penyusutan 726,000,000 4 26,000,000 752,000,000
Beban Lainnya 386,300,000 386,300,000
JUMLAH 77,976,400,000 77,976,400,000 127,350,000 127,350,000 31,330,250,000 32,547,900,000 46,672,150,000 45,454,500,000
Laba Tahun Berjalan - - - - - - 1,217,650,000 - - 1,217,650,000
TOTAL 77,976,400,000 77,976,400,000 - 127,350,000 - 127,350,000 32,547,900,000 32,547,900,000 46,672,150,000 46,672,150,000
 PT. Angkasa Perkasa Multiguna
LAPORAN LABA RUGI (AUDITED)
Per 31 Desember 2019

Pendapatan Utama 32,547,900,000

Harga Pokok Pendapatan 23,765,800,000
LABA KOTOR 8,782,100,000

BIAYA ADMINISTRASI DAN UMUM

Beban Gaji 2,762,000,000
Beban Administrasi 876,725,000
Beban Listrik, Air, dan Telepon 788,750,000
Beban Sewa 647,000,000
Beban Iklan 159,000,000
Beban Perlengkapan Kantor 326,000,000
Beban Service 191,775,000
Beban Pajak 674,900,000
Beban Penyusutan 752,000,000
Beban Lainnya 386,300,000
JUMLAH BEBAN ADMINISTRASI 7,564,450,000
Laba Sebelum Pajak 1,217,650,000
Pendapatan Lain-Lain -
Beban Lain-Lain -
JUMLAH PENDAPATAN DAN BEBAN LAIN-LAIN -
LABA SEBELUM BEBAN BUNGA BANK -
Beban Bunga Bank -
LABA OPERASI 1,217,650,000
 PT. Angkasa Perkasa Multiguna
NERACA (AUDITED)
Per 31 Desember 2019

AKTIVA PASIVA
Asset Lancar Kewajiban Lancar
Kas 32,650,000 Utang Usaha 14,250,000,000
Bank 2,352,000,000 Utang Karyawan 450,000,000
Piutang Usaha 12,875,000,000 Utang lain-lain 1,675,000,000
Piutang Karyawan 185,000,000 Utang Pajak 2,780,000,000
Piutang Direksi 250,000,000 Pendapatan Diterima Dimuka 3,360,000,000
Piutang Lain-lain 247,500,000 Jumlah Kewajiban Lancar 22,515,000,000
Pembayaran Dimuka 1,780,000,000
Persediaan 6,800,000,000
Jumlah Asset Lancar 24,522,150,000 Kewajiban Jangka Panjang
Utang Bank 7,500,000,000
Asset Tetap Utang Direksi / Komisaris 2,500,000,000
Tanah 5,000,000,000
Bangunan 15,000,000,000 Jumlah Kewajiban Jangka Panjang 10,000,000,000
Kendaraan 950,000,000
Inventaris 1,200,000,000 Ekuitas
Jumlah Asset Tetap 22,150,000,000 Modal Saham 5,000,000,000
Akumulasi Penyusutan Laba Ditahan 6,283,500,000
Bangunan 1,050,000,000 Laba Tahun Berjalan 1,217,650,000
Kendaraan 240,000,000 Jumlah Ekuitas 12,501,150,000
Inventaris 366,000,000
Jumlah Penyusutan 1,656,000,000
Nilai Buku Asset Tetap 20,494,000,000
TOTAL AKTIVA 45,016,150,000 TOTAL KEWAJIBAN 45,016,150,000
Pendapatan Utama 32,547,900,000
Harga Pokok Pendapatan 23,765,800,000
LABA KOTOR 8,782,100,000

BIAYA ADMINISTRASI DAN UMUM

Beban Gaji - 2,676,000,000
Beban Administrasi - 876,325,000
Beban Listrik, Air, dan Telepon - 786,400,000
Beban Sewa - 647,000,000
Beban Iklan - 147,000,000
Beban Perlengkapan Kantor - 326,000,000
Beban Service - 191,175,000
Beban Pajak - 674,900,000
Beban Penyusutan - 726,000,000
Beban Lainnya - 386,300,000
JUMLAH BEBAN ADMINISTRASI - 7,437,100,000
Laba Sebelum Pajak 1,345,000,000
Pendapatan Lain-Lain -
Beban Lain-Lain -
JUMLAH PENDAPATAN DAN BEBAN LAIN-LAIN -
LABA SEBELUM BEBAN BUNGA BANK -
Beban Bunga Bank -
LABA OPERASI 1,345,000,000
Asset Kewajiban
Asset Lancar Kewajiban Lancar
Kas 36,000,000 Utang Usaha 14,250,000,000
Bank 2,450,000,000 Utang Karyawan 450,000,000
Piutang Usaha 12,875,000,000 Utang lain-lain 1,675,000,000
Piutang Karyawan 185,000,000 Utang Pajak 2,780,000,000
Piutang Direksi 250,000,000 Pendapatan Diterima Dimuka 3,360,000,000
Piutang Lain-lain 247,500,000 Jumlah Kewajiban Lancar 22,515,000,000
Pembayaran Dimuka 1,780,000,000
Persediaan 6,800,000,000
Jumlah Asset Lancar 24,623,500,000 Kewajiban Jangka Panjang
Utang Bank 7,500,000,000
Asset Tetap Utang Direksi / Komisaris 2,500,000,000
Tanah 5,000,000,000
Bangunan 15,000,000,000 Jumlah Kewajiban Jangka Panjang 10,000,000,000
Kendaraan 950,000,000
Inventaris 1,200,000,000 Ekuitas
Jumlah Asset Tetap 22,150,000,000 Modal Saham 5,000,000,000
Akumulasi Penyusutan Laba Ditahan 6,283,500,000
Bangunan -1,050,000,000 Laba Tahun Berjalan 1,345,000,000
Kendaraan -240,000,000 Jumlah Ekuitas 12,628,500,000
Inventaris -340,000,000
Jumlah Penyusutan -1,630,000,000
Nilai Buku Asset Tetap 20,520,000,000
TOTAL ASSET 45,143,500,000 TOTAL KEWAJIBAN & EKUITAS 45,143,500,000