Scribd Logo
Upload

Welcome to Scribd!

  • Akuntansi Neraca Lajur

    Uploaded by

    Graha Budi Pradana
    4 views4 pages

    Original Title

    akuntansi neraca lajur

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views4 pages

    Akuntansi Neraca Lajur

    Uploaded by

    Graha Budi Pradana

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    Perusahaan Dagang Suara Nelayan

    Jurnal Penyesuaian
    31 Desember 2010
    Tanggal keterangan debet kredit
    31 Desember beban pokok penjualan 11,500,000.00
    2010 persediaan barang dagang 11,500,000.00
    beban asuransi 8,600,000.00
    asuransi dibayar dimuka 8,600,000.00
    beban perlengkapan 4,350,000.00
    persediaan perlengkapan 4,350,000.00
    beban depresiasi bangunan 31,000,000.00
    akumulasi depresiasi bangunan 31,000,000.00
    beban depr. peralatan kantor 6,800,000.00
    akumulasi depr. Peralatn kantor 6,800,000.00
    beban gaji 27,000,000.00
    utang gaji 27,000,000.00
    Jumlah 89,250,000.00 89,250,000.00
    Perusahaan Dagang Sua
    Neraca Lajur
    per 31 Desember
    no Akun Neraca saldo
    Nama Akun Debet Kredit
    Kas 102,000,000.00
    Piutang Usaha 180,000,000.00
    Persediaan Brg Dagang 141,750,000.00
    Asuransi Dibayar di Muka 16,600,000.00
    Persediaan Perlengkapan 6,650,000.00
    Tanah 180,000,000.00
    Bangunan 620,000,000.00
    Akumulasi Depresiasi Bangunan 160,000,000.00
    Peralatan Kantor 68,000,000.00
    Akumulasi Depr. Perlt. Kantor 21,000,000.00
    Utang Usaha 128,000,000.00
    Utang Hipotik 110,000,000.00
    Modal, Tuan Respati 872,000,000.00
    Prive, Tuan Respati 180,000,000.00
    Penjualan 1,832,000,000.00
    Retur & Pengurangan Harga Penjualan 6,000,000.00
    Beban Pokok Penjualan 1,267,000,000.00
    Beban Gaji 230,000,000.00
    Beban Perjalanan 52,000,000.00
    Beban Kantor 13,000,000.00
    Beban Reparasi Gedung 60,000,000.00
    Beban Asuransi
    Beban Perlengkapan
    Beban Depresiasi Bangunan
    Beban Depr. Peralatan Kantor
    Utang Gaji

    Jumlah 3,123,000,000.00 3,123,000,000.00


    Perusahaan Dagang Suara Nelayan
    Neraca Lajur
    per 31 Desember 2010
    Penyesuaian Neraca saldo setelah penyesuaian Laporan Laba Rugi
    Debet Kredit Debet Kredit Debet Kredit
    102,000,000.00
    180,000,000.00
    11,500,000.00 130,250,000.00
    8,600,000.00 8,000,000.00
    4,350,000.00 2,300,000.00
    180,000,000.00
    620,000,000.00
    31,000,000.00 191,000,000.00
    68,000,000.00
    6,800,000.00 27,800,000.00
    128,000,000.00
    110,000,000.00
    872,000,000.00
    180,000,000.00
    1,832,000,000.00
    6,000,000.00
    11,500,000.00 1,278,500,000.00
    27,000,000.00 257,000,000.00
    52,000,000.00
    13,000,000.00
    60,000,000.00
    8,600,000.00 8,600,000.00
    4,350,000.00 4,350,000.00
    31,000,000.00 31,000,000.00
    6,800,000.00 6,800,000.00
    27,000,000.00 27,000,000.00

    89,250,000.00 89,250,000.00 3,187,800,000.00 3,187,800,000.00


    Neraca
    Debet Kredit

    You might also like