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NAJAAHUL INSAN
Daftar Rekening
Nomor Account
11110 Cash On Hand
11120 Patty Cash
11130 Cash On BCA
11210 Account Receivable
11220 Allowance For Bad Debt
11310 Merchandise Inventory
11320 Supplies
11410 Prepaid Insurance
11420 Prepaid Advertice
12110 Equipment At Cost
12120 Accum. Depre. Equipment
12210 Automotive At Cost
12220 Accum. Depre. Automotive
12310 Building
12320 Accum. Depp. Of Building
12330 Land
21100 Account Payable
21310 Salaries Payable
21320 Unearned Rent
21330 Expense Payable
22100 Bank Payable
31100 Common Stock
31200 Premium On Common Stock
32000 Retained Earning
33,000 Deviden
41100 Sale
41200 Sale Return
41300 Sale Discount
51100 Cost Of Good Sold
51200 Purchase Discount
61100 Salaries Expense
61200 Maintenence Expense
61300 Water, Eletricity, Telemunication Exp
61400 Insurance Expense
61500 Advertice Expense
61600 Supplies Expense
61700 Depre. Equipment Expense
61720 Depre. Automotive Expense
61730 Depre. Building Expense
61800 Bad Debt Expense
61900 Miscellaneous Expense
81100 Rent Income
81200 Interest Income
81300 Gain On Exchange Of Fixed Asset
91000 Interes Expense
91200 Bank Charge
Catatan :
Bila Terjadi selisih jumlah Antara Debet dan kredit neraca saldo diatas, maka tambahkan kerekening Laba ditahan
an kerekening Laba ditahan ( Retained Earning )
PT. NAJAAHUL INSAN
Neraca Saldo ( Trial Balance )
31 Desember 2016
Nomor Account Debet Credit
11110 Cash On Hand 25,900,000
11120 Patty Cash 8.000.000
11130 Cash On BCA 155,690,000
11210 Account Receivable 182,025,000
11220 Allowance For Bad Debt - 350,000
11310 Merchandise Inventory 382,800,000 -
11320 Supplies 6,000,000 -
11410 Prepaid Insurance 15,000,000 -
11420 Prepaid Advertice 41,250,000 -
12110 Equipment At Cost 50,000,000 -
12120 Accum. Depre. Equipment - 8,500,000
12210 Automotive At Cost 140,000,000 -
12310 Building 25,000,000 25,000,000
12320 Accum. Depp. Of Building - -
12330 Land - 121,620,000
21100 Account Payable - -
21310 Salaries Payable - -
21320 Unearned Rent - 30,000,000
21330 Expense Payable -
22100 Bank Payable - 100,000,000
31100 Common Stock - 500,000,000
31200 Premium On Common Stock 25,000,000
32000 Retained Earning - 166,875,000
33,000 Deviden 75,000,000 -
41100 Sale - 1,267,500,000
41200 Sale Return 33,000,000 -
41300 Sale Discount 23,500,000 -
51100 Cost Of Good Sold 955,550,000 -
51200 Purchase Discount - 11,160,000
61100 Salaries Expense 111,000,000 -
61200 Maintenence Expense 12,600,000 -
61300 Water, Eletricity, Telemunication Exp 27,000,000 -
61400 Insurance Expense - -
61500 Advertice Expense - -
61600 Supplies Expense - -
61700 Depre. Equipment Expense - -
61720 Depre. Automotive Expense - -
61730 Depre. Building Expense -
61800 Bad Debt Expense - -
61900 Miscellaneous Expense 6,000,000
81100 Rent Income -
81200 Interest Income 11,500,000
81300 Gain On Exchange Of Fixed Asset 2,275,000
91000 Interes Expense 2,215,000
91200 Bank Charge 250,000
2,269,780,000 2,269,780,000
PT. NAJAAHUL INSAN
Jurnal Penyesuaian ( Trial Balance )
Date Account Ref Debet
12/31/16 Cash On BCA 11130 17,525,000
Equipment At Cost 12110
Account Receivable 11210
Interest Income 81200
94,551,583
Credit
2,000,000
15,000,000
525,000
75,000
6,030,750
1,000,000
583,333
30,937,500
10,000,000
22,500,000
2,250,000
2,500,000
1,150,000
94,551,583
NERACA LAJUR (Worksheet)
Other Income
81100 Rent Income 22,500,000
81200 Interest Income 12,025,000
81300 Gain On Exchange Of Fixed Asset 2,275,000
Total Other Income 36,800,000
Other Expenses
91000 Interes Expense 2,215,000
91200 Bank Charge 325,000
Total Other Income -2,540,000
Net Profit 89,818,417
PT. NAJAAHUL INSAN
Retained Earning Statement
31-Dec-16
32000 Retained Earning 166,875,000
Net Profit 89,818,417
33000 Deviden -75,000,000
-14,818,417
32000 Retained Earning 152,056,583
l
PT. NAJAAHUL INSAN
NERACA
31-Dec-16
CURRENT ASSET
11110 Cash On Hand 25,900,000 21100
11120 Patty Cash 8,000,000 21310
11130 Cash On BCA 173,140,000 21320
11210 Account Receivable 167,025,000 21330
11220 Allowance For Bad Debt -6,380,750
11310 Merchandise Inventory 382,800,000
11320 Supplies 3,750,000 22100
11410 Prepaid Insurance 5,000,000
11420 Prepaid Advertice 10,312,500 31100
Total Current Asset 769,546,750 31200
Fix Asset 32000
12110 Equipment At Cost 48,000,000
12120 Accum. Depre. Equipment -9,500,000
12310 Building 140,000,000
12320 Accum. Depp. Of Building -25,583,333
12330 Land 25,000,000
Total Fix Asset 177,916,667
Total Aktiva 947,463,417
HUL INSAN
ACA
ec-16
Current Leability 25,900,000
Account Payable 121,620,000 8.000.000
Salaries Payable 2,500,000 173,140,000
Unearned Rent 7,500,000 167,025,000
Expense Payable 1,150,000 0
Total Current Leability 132,770,000 382,800,000
Long Tream Leability 3,750,000
Bank Payable 100,000,000 5,000,000
Capital 10,312,500
Common Stock 500,000,000 48,000,000
Premium On Common Stock 25,000,000 0
Retained Earning 152,056,583 140,000,000
677,056,583 0
25,000,000
0
0
0
0
909,826,583 0
37,636,833 0
0
0
980,927,500
0
0
0
0
6,380,750
0
0
0
0
0
9,500,000
0
25,583,333
0
121,620,000
2,500,000
7,500,000
1,150,000
100,000,000
500,000,000
25,000,000
166,875,000
0
966,109,083
14,818,417
980,927,500
Rekonsiliasi Bank
Pengurangan (-)
(-) Bank Charge 75,000
Total -75,000
173,140,000
-
Rekonsiliasi Bank
Pengurangan (-)
Cek Beredar 38,720,000
151,860,000
60,000,000
-38,720,000
173,140,000
Saldo Awal
2,705,920,000 2,705,920,000