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  • Latihan 7 Des 2022

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    9 views9 pages

    Latihan 7 Des 2022

    Uploaded by

    aroma wangi

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 9

    NERACA SALDO AWAL

    Keterangan Ref Debet Kredit


    KAS 111 Rp 1,667,500.00
    PERLENGKAPAN 112 Rp 200,000.00
    PIUTANG USAHA 113 Rp 150,000.00
    PERALATAN 121 Rp 800,000.00
    HUTANG USAHA 211 Rp 500,000.00
    HUTANG BANK 212 Rp 750,000.00
    MODAL 311 Rp 1,000,000.00
    PRIVE 312 Rp 100,000.00
    PENDAPATAN JASA 411 Rp 1,000,000.00
    BEBAN SEWA 511 Rp 100,000.00
    BEBAN GAJI 512 Rp 150,000.00
    BEBAN LISTRIK 513 Rp 75,000.00
    BEBAN BUNGA WESEL 514 Rp 7,500.00
    BEBAN PERLENGKAPAN
    BEBAN PENY. PERALATAN
    AKM. PENY. PERALATAN
    Rp 3,250,000.00 Rp 3,250,000.00
    AJP NERACA SALDO DISESUAIKAN LABA/RUGI
    Debet Kredit Debet Kredit Debet
    Rp 1,667,500.00
    Rp 150,000.00 Rp 50,000.00
    Rp 200,000.00 Rp 350,000.00
    Rp 800,000.00
    Rp 500,000.00
    Rp 750,000.00
    Rp 1,000,000.00
    Rp 100,000.00
    Rp 200,000.00 Rp 1,200,000.00
    Rp 100,000.00 Rp 100,000.00
    Rp 150,000.00 Rp 150,000.00
    Rp 75,000.00 Rp 75,000.00
    Rp 7,500.00 Rp 7,500.00
    Rp 150,000.00 Rp 150,000.00 Rp 150,000.00
    Rp 150,000.00 Rp 150,000.00 Rp 150,000.00
    Rp 150,000.00 Rp 150,000.00
    Rp 500,000.00 Rp 500,000.00 Rp 3,600,000.00 Rp 3,600,000.00 Rp 632,500.00
    LABA USAHA BERJALAN Rp 567,500.00
    Rp 1,200,000.00
    LABA/RUGI NERACA
    Kredit Debet Kredit
    Rp 1,667,500.00
    Rp 50,000.00
    Rp 350,000.00
    Rp 800,000.00
    Rp 500,000.00
    Rp 750,000.00
    Rp 1,000,000.00
    Rp 100,000.00
    Rp 1,200,000.00

    Rp 150,000.00
    Rp 1,200,000.00 Rp 2,967,500.00 Rp 2,400,000.00
    Rp 567,500.00
    Rp 1,200,000.00 Rp 2,967,500.00 Rp 2,967,500.00
    NERACA

    ASET
    AKTIVA LANCAR :
    KAS 1,667,500
    PERLENGKAPAN 50,000
    PIUTANG USAHA 350,000
    2,067,500
    AKTIVA TETAP :
    PERALATAN 800,000
    DIKURANG :
    AKM.PENY.PERALATAN (150,000)
    650,000

    Total aset 2,717,500


    ACA

    LIABILITAS DAN EKUITAS PEMILIK


    KEWAJIBAN LANCAR :
    HUTANG USAHA 500,000

    KEWAJIBAN JANGKA PANJANG :


    HUTANG BANK 750,000

    MODAL 900,000
    LABA BERJALAN 567,500
    -

    Total Liabilitas dan ekuitas pemilik 2,717,500


    LAPORAN LABA RUGI
    Pendapatan :
    PENDAPATAN JASA

    Dikurang Beban-beban:
    BEBAN SEWA 100,000
    BEBAN GAJI 150,000
    BEBAN LISTRIK 75,000
    BEBAN BUNGA WESEL 7,500
    BEBAN PERLENGKAPAN 150,000
    BEBAN PENY. PERALATAN
    150,000

    Laba sebelum pajak


    RUGI

    1,200,000

    632,500
    567,500
    LAPORAN EKUITAS PEMILIK

    Modal awal
    Ditambah :
    Laba periode berjalan 567,500
    Dikurang :
    Pengambilan pemilik/
    Prive 100,000

    Modal akhir
    TAS PEMILIK

    1,000,000

    467,500
    1,467,500

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