Abi Laundry

Neraca Lajur
31 Des 2011

Posisi Neraca Saldo Jurnal Penyesuaian

Nama Akun
Normal
Debit Kredit Debit
Kas D 58,600,000
Piutang Usaha D 135,200,000
Perlengkapan Laundry D 55,360,000
Sewa Dibayar Dimuka D 124,000,000
Iklan Dibayar Dimuka D 34,000,000
Peralatan D 558,000,000
Akum. Peny. Peralatan K 235,160,000
Utang Usaha K 34,480,000
Utang Gaji K
Utang Pajak Penghasilan Usaha K
Modal K 401,960,000
Penghasilan Laundry K 956,000,000
Beban Gaji D 480,000,000 6,000,000
Beban Perlengkapan Laundry D 40,000,000
Beban Penyusutan D 96,000,000
Beban Pajak Penghasilan Usaha D 22,000,000 2,000,000
Beban Iklan D 24,000,000
Beban Utilitas D 21,760,000
Beban Lain-lain D 138,680,000
Jumlah 1,627,600,000 1,627,600,000
Beban Sewa D 15,500,000
183,500,000
Laba Usaha

4,780,000
 Abi Laundry
Neraca Lajur
31 Des 2011
Jurnal Penyesuaian Laba Rugi Neraca
Neraca saldo Setelah Penyesuaian
Kredit Debit Kredit Debit Kredit Debit
58,600,000 - 58,600,000
135,200,000 - 135,200,000
55,360,000 - 55,360,000
15,500,000 108,500,000 - 108,500,000
24,000,000 10,000,000 - 10,000,000
40,000,000 518,000,000 - 518,000,000
96,000,000 - 331,160,000
- 34,480,000
6,000,000 - 6,000,000
2,000,000 - 2,000,000
- 401,960,000
- 956,000,000 956,000,000
486,000,000 - 486,000,000
40,000,000 - 40,000,000
96,000,000 - 96,000,000
24,000,000 - 24,000,000
24,000,000 - 24,000,000
21,760,000 - 21,760,000
138,680,000 - 138,680,000
- -
15,500,000 -
183,500,000 1,731,600,000 1,731,600,000 830,440,000 956,000,000
125,560,000
956,000,000 956,000,000 885,660,000
Neraca

Kredit

331,160,000
34,480,000
6,000,000
2,000,000
401,960,000

125,560,000

901,160,000
 Rekonsiliasi Fiskal
Akun Saldo Positif Negatif Fiskal
Penghasilan Laundry 956,000,000 956,000,000
Beban Gaji 486,000,000 486,000,000
Beban Perlengkapan Laundry 40,000,000 40,000,000
Beban Penyusutan 96,000,000 2,500,000 93,500,000
Beban Pajak Penghasilan Usaha 24,000,000 24,000,000
Beban Iklan 24,000,000 24,000,000
Beban Utilitas 21,760,000 21,760,000
Beban Lain-lain 138,680,000 7,500,000 131,180,000
Beban Sewa 15,500,000 15,500,000
120,060,000

13,206,600