Neraca saldo Penyesuaian Neraca saldo yg disesuaikan Laporan laba rugi Laporan posisi keuangan

Nama akun
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
Kas 15,000,000.00 15,000,000.00 15,000,000.00
Surat berharga 10,000,000.00 10,000,000.00 10,000,000.00
Asuransi di bayar di muka 21,000,000.00 7,750,000.00 13,250,000.00 13,250,000.00
Perlengkapan kantor 5,550,000.00 4,800,000.00 750,000.00 750,000.00
Peralatan kantor 75,000,000.00 75,000,000.00 75,000,000.00
Akumulasi Depresiasi Peralatan kantor 25,000,000.00 9,350,000.00 34,350,000.00 34,350,000.00
Kendaraan Bermotor 153,500,000.00 153,500,000.00 153,500,000.00
Akum. Depresiasi Kendaraan bermotor 30,000,000.00 21,000,000.00 51,000,000.00 51,000,000.00
Utang Dagang 2,750,000.00 2,750,000.00 2,750,000.00
Pendapatan Diterima Dimuka 5,400,000.00 3,600,000.00 1,800,000.00 1,800,000.00
Modal Wendy 150,000,000.00 150,000,000.00 150,000,000.00
Prive Wendy 225,000,000.00 225,000,000.00 225,000,000.00
Pendapatan Jasa 493,100,000.00 3,600,000.00 496,700,000.00 496,700,000.00
Pendapatan Bunga 900,000.00 300,000.00 1,200,000.00 1,200,000.00
Biaya Gaji 123,600,000 400,000.00 124,000,000.00 124,000,000.00
Biaya Advertensi 12,000,000.00 12,000,000.00
Biaya sewa 60,000,000.00 60,000,000.00
Biaya Telepon 6,500,000.00 6,500,000.00

628,650,000.00 707,150,000.00
Piutang bunga 300,000.00 300,000.00 300,000.00
Utang gaji 400,000.00 400,000.00 400,000.00
Biaya asuransi 7,750,000.00 7,750,000.00 7,750,000.00
Biaya Depresiasi peralatan kantor 9,350,000.00 9,350,000.00 9,350,000.00
Biaya Depresiasi kendaraan bermotor 21,000,000.00 21,000,000.00 21,000,000.00
Biaya perlengkapan kantor 4,800,000.00 4,800,000.00 4,800,000.00
47,200,000.00 47,200,000.00 738,200,000.00 738,200,000.00 245,400,000.00 499,700,000.00 492,800,000.00 238,500,000.00
LABA BERSIH 254,300,000.00 254,300,000.00
499,700,000.00 499,700,000.00 492,800,000.00 492,800,000.00
 BIRO PERJALANAN PRATIWI BIRO RENCANA PRATIWI
LAPORAN RUGI LABA LAPORAN PERUBAHAN MODAL
PER 31 DESEMBER 2010 31 DESEMBER
PENDAPATAN MODAL WENDY 150,000,000.00
PENDAPATAN JASA 496,700,000.00
JUMLAH PENDAPATAN 496,700,000.00 TAMBAHAN MODAL
LABA PER DES 2010 252,500,000.00
BIAYA OPERASIONAL PRIVE 225,000,000.00
Biaya asuransi 7,750,000.00 27,500,000.00
Biaya Gaji 124,000,000.00 MODAL AKHIRPER 31 DESEMBER 2010 177,500,000.00
Biaya Advertensi 12,000,000.00
Biaya sewa 60,000,000.00
Biaya Telepon 6,500,000.00
Biaya Depresiasi kendaraan bermotor 21,000,000.00
Biaya perlengkapan kantor 4,800,000.00
Biaya Depresiasi peralatan kantor 9,350,000.00
jumlah biaya operasional 245,400,000.00
251,300,000.00
pendapatan di luar operasi
pendapatan bunga 1,200,000.00
jumlah pendapatan lain-lain 1,200,000.00
LABA BERSIH 252,500,000.00

BIRO PERENCANAAN PRATIWI

LAPORAN POSISI KEUANGAN
31 DESEMBER 2010
AKTIVA kewajiban lancar
AKTIVA LANCAR
KAS 15,000,000.00 Utang Dagang 2,750,000.00
SURAT BERHARGA 10,000,000.00 utang gaji 400,000.00
Perlengkapan kantor 750,000.00 PENDAPATAN DITERIMA DIMUKA 1,800,000.00
Piutang bunga 300,000.00 JUMLAH KEWAJIBAN 4,950,000.00
Asuransi di bayar di muka 13,250,000.00
39,300,000.00
AKTIVA TETAP MODAL WENDY 177,500,000.00
Peralatan kantor 75,000,000.00
Akumulasi Depresiasi Peralatan kantor 34,350,000.00
40,650,000.00
Kendaraan Bermotor 153,500,000.00
Akum. Depresiasi Kendaraan 51,000,000.00
102,500,000.00
JUMLAH AKTIVA TETAP 143,150,000.00
JUMLAH AKTIVA 182,450,000.00 JUMLAH PASIVA 182,450.000,00