UD 'MERPATI MAS'

NERACA SALDO
31 Desember 2012

No. Akun Nama Akun Debet Kredit

111 Kas 9,000,000.00
112 Piutang Dagang 11,000,000.00
115 Perlengkapan 500,000.00
116 Persediaan Barang Dagangan 23,000,000.00
122 Peralatan Kantor 35,000,000.00
123 Akumulasi Depresiasi Peral. Kantor 3,500,000.00
301 Modal 36,200,000.00
302 Prive 2,500,000.00
401 Penjualan 110,000,000.00
403 Potongan Penjualan 1,000,000.00
501 Pembelian 62,000,000.00
502 Retur Pembelian 8,000,000.00
504 Beban Gaji 6,000,000.00
505 Beban Asuransi 4,400,000.00
506 Beban Listrik, Air, dan Telepon 3,300,000.00
157,700,000.00 157,700,000.00
 UD 'MERPATI MAS'
JURNAL PENYESUAIAN
31 Desember 2012

Keterangan Ref Debet Kredit

1 Beban Pokok Penjualan 85,000,000.00
Persediaan Barang Dagangan 23,000,000.00
Pembelian 62,000,000.00
Persediaan Barang Dagangan 17,500,000.00
Retur Pembelian 8,000,000.00
Beban Pokok Penjualan 25,500,000.00
2 Beban Perlengkapan 375,000.00
Perlengkapan 375,000.00
3 Beban Kerugian Piutang 1,100,000.00
Cadangan Kerugian Piutang 1,100,000.00
4 Beban Penyusutan Peralatan Kantor 1,750,000.00
Akumulasi Penyusutan Peral. Kantor 1,750,000.00
5 Asuransi Dibayar Dimuka 3,300,000.00
Beban Asuransi 3,300,000.00
117,025,000.00 117,025,000.00
 Neraca Saldo
No Akun Nama Akun
D K
111 Kas 9,000,000.00
112 Piutang Dagang 11,000,000.00
115 Perlengkapan 500,000.00
116 Persediaan Barang Dagangan 23,000,000.00
122 Peralatan Kantor 35,000,000.00
123 Akumulasi Depresiasi Peral. Kantor 3,500,000.00
301 Modal 36,200,000.00
302 Prive 2,500,000.00
401 Penjualan 110,000,000.00
403 Potongan Penjualan 1,000,000.00
501 Pembelian 62,000,000.00
502 Retur Pembelian 8,000,000.00
504 Beban Gaji 6,000,000.00
505 Beban Asuransi 4,400,000.00
506 Beban Listrik, Air dan Telepon 3,300,000.00
Total 157,700,000.00 157,700,000.00
503 Beban Pokok Penjualan
507 Beban Perlengkapan
508 Beban Kerugian Piutang
113 Cadangan Kerugian Piutang
509 Beban Penyusutan Peralatan Kantor
114 Asuransi Dibayar Dimuka
Total
 UD 'MERPATI MAS'
NERACA LAJUR
31 Desember 2012

Penyesuaian Neraca Saldo Disesuaikan Laporan L/R

D K D K D
9,000,000.00 - -
11,000,000.00 - -
375,000.00 125,000.00 - -
17,500,000.00 23,000,000.00 17,500,000.00 - -
35,000,000.00 - -
1,750,000.00 - 5,250,000.00 -
- 36,200,000.00 -
2,500,000.00 - -
- 110,000,000.00 -
1,000,000.00 - 1,000,000.00
62,000,000.00 - - -
8,000,000.00 - - -
6,000,000.00 - 6,000,000.00
3,300,000.00 1,100,000.00 - 1,100,000.00
3,300,000.00 - 3,300,000.00
- - -
85,000,000.00 25,500,000.00 59,500,000.00 - 59,500,000.00
375,000.00 375,000.00 - 375,000.00
1,100,000.00 1,100,000.00 - 1,100,000.00
1,100,000.00 - 1,100,000.00 -
1,750,000.00 1,750,000.00 - 1,750,000.00
3,300,000.00 3,300,000.00 - -
117,025,000.00 117,025,000.00 152,550,000.00 152,550,000.00 74,125,000.00
35,875,000.00
110,000,000.00
Laporan L/R Neraca
K D K
- 9,000,000.00 -
- 11,000,000.00 -
- 125,000.00 -
- 17,500,000.00 -
- 35,000,000.00 -
- - 5,250,000.00
- - 36,200,000.00
- 2,500,000.00 -
110,000,000.00 - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 1,100,000.00
- - -
- 3,300,000.00 -
110,000,000.00 78,425,000.00 42,550,000.00
35,875,000.00
110,000,000.00 78,425,000.00 78,425,000.00
 UD 'MERPATI MAS'
LAPORAN LABA RUGI
31 Desember 2012

401 Penjualan 110,000,000.00

403 Potongan Penjualan 1,000,000.00 -
Penjualan Bersih 109,000,000.00
503 Beban Pokok Penjualan 59,500,000.00 -
Laba Kotor 49,500,000.00
504 Beban Gaji 6,000,000.00
505 Beban Asuransi 1,100,000.00
506 Beban Listrik, Air dan Telepon 3,300,000.00
507 Beban Perlengkapan 375,000.00
508 Beban Kerugian Piutang 1,100,000.00
509 Beban Penyusutan Peralatan Kantor 1,750,000.00
Total Beban 13,625,000.00 -
Laba Bersih 35,875,000.00

UD 'MERPATI MAS'
LAPORAN NERACA
31 Desember 2012

111 Kas 9,000,000.00

112 Piutang Dagang 11,000,000.00
113 Cadangan Kerugian Piutang (1,100,000.00)
114 Asuransi Dibayar Dimuka 3,300,000.00
115 Perlengkapan 125,000.00
116 Persediaan Barang Dagangan 17,500,000.00
Total Aset Lancar 39,825,000.00
122 Peralatan Kantor 35,000,000.00
123 Akum. Penyusutan Peral. Kantor (5,250,000.00)
Total Aset Tetap 29,750,000.00
Total Aset 69,575,000.00

Modal 69,575,000.00
Total Utang + Modal 69,575,000.00
 UD 'MERPATI MAS'
LAPORAN PERUBAHAN MODAL
31 Desember 2012

301 Modal 36,200,000.00

Laba Bersih 35,875,000.00
302 Prive 2,500,000.00
Perubahan Modal 33,375,000.00
Modal Akhir 69,575,000.00