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  • Worksheet 12

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    05 Kadek Septia Budianti
    8 views9 pages
    TUGAS 323

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    WORKSHEET 12

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    TUGAS 323

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    8 views9 pages

    Worksheet 12

    Uploaded by

    05 Kadek Septia Budianti
    TUGAS 323

    Copyright:

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

    NERACA SALDO

    KODE NAMA AKUN


    DEBIT KREDIT
    100 Kas Rp 107,001,000.00
    102 Kas Kecil Rp 400,000.00
    104 Piutang Wesel
    106 Piutang Bunga Rp 180,000.00
    110 Piutang dagang Rp 23,750,000.00
    111 Cadangan Kerugian Piutang Rp 3,382,000.00
    120 Persediaan Barang Dagang Rp 42,500,000.00
    130 Persediaan Perlengkapan Rp 3,674,000.00
    135 Persekot Advertensi Rp 2,400,000.00
    140 Persekot Asuransi Rp 3,600,000.00
    150 Tanah Rp 50,000,000.00
    160 Bangunan Rp 240,000,000.00
    161 Akumulassi Penyusutan Bangunan Rp 30,500,000.00
    170 Peralatan Rp 39,000,000.00
    171 Akumulasi Penyusutan Peralatan Rp 12,300,000.00
    200 Utang Dagang Rp 6,900,000.00
    210 Utang Wesel Rp 8,000,000.00
    211 Utang bunga Rp 400,000.00
    215 Utang Gaji
    216 Utang PPh Karyawan Rp 1,800,000.00
    217 Utang PPh Perusahaan
    250 Utang Hipotek Rp 236,784,000.00
    300 Modal Tuan Bambang Rp 146,650,000.00
    310 Prive Tuan Bambang Rp 4,000,000.00
    350 Rugi-Laba
    400 Penjualan Barang Rp 83,524,000.00
    401 Retur Penjualan
    402 Potongan penjualan Rp 509,000.00
    410 Penjualan Jasa Rp 15,770,000.00
    500 Pembelian Rp 14,400,000.00
    501 Retur Pembelian Rp 200,000.00
    502 Potongan Pembelian Rp 182,000.00
    510 Biaya Pengangkutan Pembelian Rp 256,000.00
    601 Biaya Advertasi
    630 Biaya Pengangkutan Penjualan Rp 70,000.00
    635 Biaya Penyusutan Peralatan
    650 Biaya gaji Bagian penjualan Rp 10,000,000.00
    660 Biaya perlengkapan Rp 200,000.00
    720 Kerugian Piutang
    735 Biaya Penyusutan Bangunan
    740 Biaya Asuransi
    750 Biaya Gaji Bagian Administrasi&Umum Rp 2,000,000.00
    799 Biaya Lain-Lain Rp 38,000.00
    800 Pendapatan Bunga Rp 200,000.00
    810 Laba Penjualan Aktiva Tetap Rp 250,000.00
    850 Biaya Bunga Rp 2,864,000.00
    860 Rugi Penjualan Aktiva Tetap
    900 Pajak Penghasilan (PPh perusahaan)
    Jumlah Rp 546,842,000.00 Rp 546,842,000.00
    Laba
    Total
    UD ELEKTRONIKA
    NERACA LAJUR
    PER 30 NOVEMBER 1995

    JURNAL PENYESUAIAN NERACA SALDO DISESUAIKAN


    DEBIT KREDIT DEBIT KREDIT
    Rp 107,001,000.00
    Rp 400,000.00

    Rp 180,000.00
    Rp 23,750,000.00
    Rp 426,410.00 Rp 3,808,410.00
    Rp 37,850,000.00 Rp 42,500,000.00 Rp 37,850,000.00
    Rp 1,946,000.00 Rp 1,728,000.00
    Rp 1,200,000.00 Rp 1,200,000.00
    Rp 600,000.00 Rp 3,000,000.00
    Rp 50,000,000.00
    Rp 240,000,000.00
    Rp 500,000.00 Rp 31,000,000.00
    Rp 39,000,000.00
    Rp 450,000.00 Rp 12,750,000.00
    Rp 6,900,000.00
    Rp 8,000,000.00
    Rp 80,000.00 Rp 480,000.00

    Rp 1,800,000.00
    Rp 4,300,000.00 Rp 4,300,000.00
    Rp 236,784,000.00
    Rp 146,650,000.00
    Rp 4,000,000.00
    Rp 42,500,000.00 Rp 37,850,000.00 Rp 42,500,000.00 Rp 37,850,000.00
    Rp 83,524,000.00

    Rp 509,000.00
    Rp 15,770,000.00
    Rp 14,400,000.00
    Rp 200,000.00
    Rp 182,000.00
    Rp 256,000.00
    Rp 1,200,000.00 Rp 1,200,000.00
    Rp 70,000.00
    Rp 450,000.00 Rp 450,000.00
    Rp 10,000,000.00
    Rp 1,946,000.00 Rp 2,146,000.00
    Rp 426,410.00 Rp 426,410.00
    Rp 500,000.00 Rp 500,000.00
    Rp 600,000.00 Rp 600,000.00
    Rp 2,000,000.00
    Rp 38,000.00
    Rp 200,000.00
    Rp 250,000.00
    Rp 80,000.00 Rp 2,944,000.00

    Rp 4,300,000.00 Rp 4,300,000.00
    Rp 89,852,410.00 Rp 89,852,410.00 Rp 590,448,410.00 Rp 590,448,410.00
    LABA RUGI NERACA
    DEBIT KREDIT DEBIT KREDIT
    Rp 107,001,000.00
    Rp 400,000.00

    Rp 180,000.00
    Rp 23,750,000.00
    Rp 3,808,410.00
    Rp 37,850,000.00
    Rp 1,728,000.00
    Rp 1,200,000.00
    Rp 3,000,000.00
    Rp 50,000,000.00
    Rp 240,000,000.00
    Rp 31,000,000.00
    Rp 39,000,000.00
    Rp 12,750,000.00
    Rp 6,900,000.00
    Rp 8,000,000.00
    Rp 480,000.00

    Rp 1,800,000.00
    Rp 4,300,000.00
    Rp 236,784,000.00
    Rp 146,650,000.00
    Rp 4,000,000.00
    Rp 42,500,000.00 Rp 37,850,000.00
    Rp 83,524,000.00

    Rp 509,000.00
    Rp 15,770,000.00
    Rp 14,400,000.00
    Rp 200,000.00
    Rp 182,000.00
    Rp 256,000.00
    Rp 1,200,000.00
    Rp 70,000.00
    Rp 450,000.00
    Rp 10,000,000.00
    Rp 2,146,000.00
    Rp 426,410.00
    Rp 500,000.00
    Rp 600,000.00
    Rp 2,000,000.00
    Rp 38,000.00
    Rp 200,000.00
    Rp 250,000.00
    Rp 2,944,000.00

    Rp 4,300,000.00
    Rp 82,339,410.00 Rp 137,976,000.00 Rp 508,109,000.00 Rp 452,472,410.00
    Rp 55,636,590.00 Rp 55,636,590.00
    Rp 137,976,000.00 Rp 137,976,000.00 Rp 508,109,000.00 Rp 508,109,000.00

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