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  • Neraca Lajur - Abdur Rochim Wachid (22482) - Adm-Pagi

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    11 views1 page

    Neraca Lajur - Abdur Rochim Wachid (22482) - Adm-Pagi

    Uploaded by

    michael hendrico

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    SOAL PRAKTEK AKUNTANSI DAGANG :

    METODE LANGSUNG EXCELUTION Co


    Neraca Lajur
    Untuk Tahun yang berakhir Tanggal 31 Desember 2012

    Neraca Saldo Penyesuaian Neraca Saldo Disesuaikan Laba Rugi Neraca


    No Nama Akun Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
    101 Kas Rp 62.950,00 Rp 62.950,00 Rp 62.950,00
    102 Wesel Tagih Rp 40.000,00 Rp 40.000,00 Rp 40.000,00
    103 Piutang Usaha Rp 60.880,00 Rp 60.880,00 Rp 60.880,00
    104 Piutang Bunga Rp 200,00 Rp 200,00 Rp 200,00
    105 Persediaan Barang Dagang Rp 59.700,00 Rp 59.700,00 Rp 59.700,00
    106 Perlengkapan Kantor Rp 1.090,00 Rp 610,00 Rp 480,00 Rp 480,00
    107 Asuransi Dibayar Dimuka Rp 4.560,00 Rp 1.910,00 Rp 2.650,00 Rp 2.650,00
    110 Peralatan Toko Rp 27.100,00 Rp 27.100,00 Rp 27.100,00
    111 Akum-Peny-Peralatan Toko Rp 2.600,00 Rp 3.100,00 Rp 5.700,00 Rp 5.700,00
    112 Peralatan Kantor Rp 15.570,00 Rp 15.570,00 Rp 15.570,00
    113 Akum-Peny-Peralatan Kantor Rp 2.230,00 Rp 2.490,00 Rp 4.720,00 Rp 4.720,00
    201 Hutang Usaha Rp 22.420,00 Rp 22.420,00 Rp 22.420,00
    202 Hutang Gaji Rp 1.140,00 Rp 1.140,00 Rp 1.140,00
    203 Sewa Diterima Dimuka Rp 2.400,00 Rp 600,00 Rp 1.800,00 Rp 1.800,00
    204 Wesel Bayar Rp 25.000,00 Rp 25.000,00 Rp 25.000,00
    301 Modal Saham Rp 100.000,00 Rp 100.000,00 Rp 100.000,00
    302 Laba Ditahan Rp 53.800,00 Rp 53.800,00 Rp 53.800,00
    303 Deviden Rp 18.000,00 Rp 18.000,00 Rp 18.000,00
    401 Penjualan Rp 720.185,00 Rp 720.185,00 Rp 720.185,00
    402 Retur Penjualan Rp 6.140,00 Rp 6.140,00 Rp 6.140,00
    403 Potongan Penjualan Rp 5.790,00 Rp 5.790,00 Rp 5.790,00
    502 Pembelian Rp 521.980,00 Rp 521.980,00 Rp 521.980,00
    503 Retur Pembelian Rp 9.100,00 Rp 9.100,00 Rp 9.100,00
    504 Potongan Pembelian Rp 2.525,00 Rp 2.525,00 Rp 2.525,00
    505 Transportasi Masuk Rp 17.400,00 Rp 17.400,00 Rp 17.400,00
    601 Beban Gaji Penjualan Rp 59.250,00 Rp 780,00 Rp 60.030,00 Rp 60.030,00
    602 Beban Iklan Rp 10.860,00 Rp 10.860,00 Rp 10.860,00
    603 Beban Peny. Peralatan Toko Rp 3.100,00 Rp 3.100,00 Rp 3.100,00
    604 Beban Penjualan Rupa-Rupa Rp 630,00 Rp 630,00 Rp 630,00
    605 Beban Gaji Kantor Rp 20.660,00 Rp 360,00 Rp 21.020,00 Rp 21.020,00
    606 Beban Sewa Rp 8.100,00 Rp 8.100,00 Rp 8.100,00
    607 Beban Peny. Peralatan Kantor Rp 2.490,00 Rp 2.490,00 Rp 2.490,00
    608 Beban Asuransi Rp 1.910,00 Rp 1.910,00 Rp 1.910,00
    609 Beban Perlengkapan Kantor Rp 610,00 Rp 610,00 Rp 610,00
    610 Beban Administrasi Rupa-Rupa Rp 760,00 Rp 760,00 Rp 760,00
    404 Pendapatan Sewa Rp 600,00 Rp 600,00 Rp 600,00
    405 Pendapatan Bunga Rp 3.600,00 Rp 200,00 Rp 3.800,00 Rp 3.800,00
    611 Beban Bunga Rp 2.440,00 Rp 2.440,00 Rp 2.440,00
    SUB TOTAL Rp 943.860,00 Rp 943.860,00 Rp 10.050,00 Rp 10.050,00 Rp 950.790,00 Rp 950.790,00 Rp 663.260,00 Rp 736.210,00 Rp 287.530,00 Rp 214.580,00
    LABA Rp 72.950,00 Rp 72.950,00
    TOTAL AKHIR Rp 736.210,00 Rp 736.210,00 Rp 287.530,00 Rp 287.530,00

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