PT SENTOSA

Posting Akun Buku Besar

Name Akun : Sales
Date Description Ref Debit Credit

Agust 31 Posting JPJ Rp 262,500,000

Des 31 Posting BKM Rp 35,000,000

Name Akun : Account Receivable

Date Description Ref Debit Credit

Agust 20 JU Rp 38,500,000
Agust 31 Posting JPJ Rp 288,750,000
Des 31 Posting BKM Rp 225,500,000

Name Akun : Finished Goods Inventory

Date Description Ref Debit Credit

Agust 31 Posting JPJ Rp 195,200,000

Name Akun : PPN Outcome

Date Description Ref Debit Credit

Agust 20 Posting JU Rp 350,000

Agust 31 Posting JPJ Rp 26,250,000
Des 31 Posting BKM Rp 3,500,000

Name Akun : COGS

Date Description Ref Debit Credit

Agust 31 Posting JPJ Rp 195,200,000

Des 31 Posting BKM
Name Akun : Cash In Bank
Date Description Ref Debit Credit

Agust 31 Posting BKK Rp 78,900,000

Des 31 Posting BKM Rp 264,000,000

Name Akun : Account Payable

Date Description Ref Debit Credit

Juli 31 Posting JPB Rp 83,000,000

Juli 31 Posting JU Rp 5,500,000
Des 31 Posting BKK Rp 59,000,000

Name Akun : Pers. Perl. Pabrik

Date Description Ref Debit Credit

Agust 31 Posting JPB Rp 83,000,000

Des 31 Posting BKK Rp 4,400,000
NO ACC : 4-1100
BALANCE
Debit Credit
Rp 262,500,000
Rp 297,500,000

NO ACC : 1-1300
BALANCE
Debit Credit
Rp 38,500,000
Rp 250,250,000
Rp 8

NO ACC : 1-1501
BALANCE
Debit Credit
Rp 195,200,000

NO ACC : 1-1910
BALANCE
Debit Credit
Rp 350,000
Rp 25,900,000
Rp 29,400,000

NO ACC : 5-1100
BALANCE
Debit Credit
Rp 195,200,000
NO ACC : 1-1100
BALANCE
Debit Credit
Rp 78,900,000
Rp 185,100,000

NO ACC : 2-1100
BALANCE
Debit Credit

NO ACC : 2-1100
BALANCE
Debit Credit
 PT SANTOSA
GENERAL LEDGER

Nama Akun : Cash No. Akun : 1-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
Juli 31 BKK 78,900,000
Desember 31 BKM 264,000,000 185,100,000

Nama Akun : Account Receivable No. Akun : 1-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT

Agustus 31 SJ 288,750,000 288,750,000

Desember 31 BKM 225,500,000 63,250,000

Nama Akun : Account Receivable of PT JAYA No. Akun : 1-1302

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
AGUSTUS 20 JU 3,850,000

Nama Akun : Store Equipment No. Akun : 1-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 31 PJ 3,500,000 3,500,000

Nama Akun : Inventory No. Akun : 1-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
agustus 31 sj 195,200,000
Nama Akun : Persediaan Perlengkapan Pabrik No. Akun : 1-1501
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
juli 31 PJ 103,000,000 103,000,000
JULI 31 PJJ 75,300,000 27,700,000

Nama Akun : BB & Store Supplies No. Akun : 1-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 31 BKK 4,400,000 4,400,000

Nama Akun : BDP No. Akun : 1-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 31 BKK 7,500,000 7,500,000

Nama Akun : PPN OUT No. Akun : 1-1910

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
agustus 31 sj 26,250,000
desember 31 BKM 3,500,000
agustus 20 JU 350,000

Nama Akun : BOP No. Akun : 1-7103

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 31 BKK 7,000,000 7,000,000
Nama Akun : Account Payable No. Akun : 2-1100
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 31 PJ 106,500,000
JULI 31 BKK 59,000,000

Nama Akun : Account Payable PT BERKAH No. Akun : 2-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 15 5,500,000 5,500,000

Nama Akun : PPN IN No. Akun : 2-1920

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 15 JU 500,000

Nama Akun : Sales No. Akun : 4-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
agustus 31 sj 262,500,000
desember 31 BKM 35,000,000

Nama Akun : Sales Return No. Akun : 4-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
AGUSTUS 20 JU 3,500,000 3,500,000
Nama Akun : HPP No. Akun : 5-1100
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
agustus 31 SJ 195,200,000 195,200,000

Nama Akun : Purchase Return No. Akun : 5-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 15 JU 5,000,000

Nama Akun : BDP - BBB No. Akun : 6-1101

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT
JULI 31 PBB 75,300,000 75,300,000
BALANCE
CREDIT
78,900,000

BALANCE
CREDIT

BALANCE
CREDIT
3,850,000

BALANCE
CREDIT

BALANCE
CREDIT
195,200,000
n : 1-1501
BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT

BALANCE
CREDIT
26,250,000
29,750,000
29,400,000

BALANCE
CREDIT
BALANCE
CREDIT
106,500,000
47,500,000

BALANCE
CREDIT

BALANCE
CREDIT
500,000

BALANCE
CREDIT
262,500,000
297,500,000

BALANCE
CREDIT
BALANCE
CREDIT

BALANCE
CREDIT
5,000,000

BALANCE
CREDIT
 PT SANTOSA
NERACA SALDO

REFF KETERANGAN DEBIT

1-1100 Cash Rp 185,100,000
1-1300 Account Receivable Rp 63,250,000
1-1302 Account Receivable ( PT JAYA)
1-1400 Store Supplies Rp 3,500,000
1-1500 Inventory
1-1501 persediaan perlengkapa oabrik Rp 27,700,000
1-1600 bb&perlengkapan pabrik Rp 4,400,000
1-1700 bdp Rp 7,500,000
1-1910 PPN Out
1-7103 bop Rp 7,000,000
2-1100 Account Payable
2-1101 Account Payable (PT SUKSES) Rp 5,500,000
2-1920 PPN IN
4-1100 Sales
4-1300 Sales Return Rp 3,500,000
5-1100 HPP Rp 195,200,000
5-1300 Purchase Return
6-1101 bdp-bbb Rp 75,300,000
AMOUNT Rp 577,950,000
 KREDIT

Rp 3,850,000

Rp 195,200,000

Rp 29,400,000

Rp 47,500,000

Rp 500,000
Rp 297,500,000

Rp 5,000,000

Rp 578,950,000
 PT. KARYA BAKTI
PER, 31 DECEMBER 2021

DATE DESCRIPTION REF

31 DEC Cash in Bank 1-1100

Potongan PPH 6-2100
Beban Administrasi bank 6-2000
Pendapatan jasa giro 4-1400

31 DEC Persediaan bahan baku 1-1700

Ikhtisar Produksi 5-2000
Persediaan barang dalam proses 1-1800
Ikhtisar Produksi 5-2000
Ikhtisar Produksi 5-2000
Persediaan bahan baku 1-1700
Ikhtisar Produksi 5-2000
Persediaan barang dalam proses 5-2000
Persediaan barang jadi 1-1900
Ikhtisar Laba-rugi 6-2200
Ikhtisar Laba-rugi 6-2200
Persediaan barang jadi 1-1900

31 DEC Beban Perlengkapan 5-1900

Persediaan Perlengkapan Kantor 1-1600

31 DEC Bad Debt Expense 6-1100

Allowances for Bad Debts 1-1400

31 DEC beban bunga obligasi 6-1900

utang bunga obligasi 2-2100

31 DEC Beban sewa 6-1200

sewa dibayar dimuka 1-1500

31 DEC Beban penyusutan bangunan 6-1400

Akumulasi penyusutan bangunan 1-2200
Beban penyusutan mesin 6-1500
Akumulasi penyusutan mesin 1-2400
Beban penyusutan peralatan pabrik 6-1600
Akumulasi penyusutan peralatan pabrik 1-2600

31 DEC Beban gaji 6-1300

Utang gaji 2-1300
 Beban bunga 6-2400
Utang bunga 2-1600

31 DEC PPN Keluaran 2-1400

PPN Masukan 1-1910
Utang PPN/ PPN Payable 2-1700

31 DEC
 AKTI
BER 2021

DEBIT CREDIT
Rp. Rp.
Rp 20,000,000
Rp 6,500,000
Rp 6,000,000
Rp 32,500,000

Rp 4,000,000
Rp 4,000,000
Rp 5,000,000
Rp 5,000,000
Rp 12,000,000
Rp 12,000,000
Rp 6,000,000
Rp 6,000,000
Rp 8,000,000
Rp 8,000,000
Rp 17,000,000
Rp 17,000,000

Rp 4,000,000
Rp 4,000,000

Rp 2,500,000
Rp 2,500,000

Rp 3,000,000 Rumus :
Rp 3,000,000 Nilai Nominal x tarif bunga x jangka waktu beredar
jangka tahun
Rp 8,000,000
Rp 8,000,000 50.000.000 x 12% x 6 bln =
12
Rp 8,000,000
Rp 8,000,000 1 juli - 31 des = 6 bulan
Rp 5,000,000
Rp 5,000,000
Rp 4,000,000
Rp 4,000,000

Rp 4,000,000
Rp 4,000,000
Rp 4,000,000
Rp 4,000,000

Rp 23,500,000
Rp 9,500,000
Rp 14,000,000 ppn out > ppn in = utang ppn
ppn out < ppn in = beban ppn

penyesuaian pph dimasukan stelah laporan keuangan dibuat

Rp 150,500,000 Rp 150,500,000
jangka waktu beredar
jangka tahun

Rp 3,000,000
ukan stelah laporan keuangan dibuat
Lanjutan Contoh Neraca Lajur ( Worksheet )
PT. Karya Bakti
Per, 31 Desember 202

No. NS. Setelah Penyesusian

Keterangan
Akun D ( Rp ) K ( Rp )
1-1100 Kas in bank Rp 140,000,000
1-1200 Surat-surat berharga Rp 50,000,000
1-1300 Piutang dagang Rp 80,000,000
1-1400 Cadangan kerugian piutang Rp 4,000,000
1-1500 Sewa dibayar dimuka Rp 4,000,000
1-1600 Perlengkapan kantor Rp 2,000,000
1-1700 Persediaan bahan baku Rp 4,000,000
1-1800 Persediaan BDP Rp 5,000,000
1-1900 Persediaan Barang Jadi Rp 8,000,000
1-1910 PPN Masukan ( Vat in ) Rp -
1-1920 Angsuran PPh pasal 25 Rp 9,000,000
1-1930 Uang muka PPh pasal 22 Rp 3,000,000
1-1940 Piutang bunga Rp -
1-2000 Tanah Rp 160,000,000
1-2100 Bangunan Rp 150,000,000
1-2200 Akumulasi penyu.bangunan Rp 29,000,000
1-2300 Mesin Rp 80,000,000 Rp -
1-2400 Akumulasi penyu. Mesin Rp 15,000,000
1-2500 Peralatan pabrik Rp 80,000,000 Rp -
1-2600 Akumulasi penyu. Pabrik Rp 8,000,000
2-1100 Utang Usaha Rp 22,000,000
2-1200 Utang Bank Rp 80,000,000
2-1300 Utang Gaji Rp 6,000,000
2-1400 PPn Keluaran ( Vat out ) Rp -
2-1500 Utang PPh Rp -
2-1600 Utang Bunga Rp 4,000,000
2-1800 Utang Bunga obligasi Rp 3,000,000
3-1100 Laba ditahan Rp 65,000,000
3-1200 Modal Saham Rp 483,500,000
3-1300 Deviden Rp 40,000,000 Rp -
4-1100 Penjualan Rp - Rp 450,000,000
4-1200 Retur penjualan - PH Rp 13,000,000 Rp -
4-1300 Potongan penjualan Rp 12,000,000 Rp -
4-1400 Pendapatan bunga obligasi Rp - Rp 16,000,000
4-1500 Pendapatan jasa giro Rp 32,500,000
5-1100 Pembelian Bahan Baku Rp 97,000,000 Rp -
5-1200 Retur Pembelian - PH Rp - Rp 2,000,000
5-1300 Potongan Pembelian Rp - Rp 1,000,000
5-1400 Beban angkut pembelian Rp 5,000,000 Rp -
5-1500 Biaya tenaga kerja langsung Rp 72,000,000 Rp -
5-1600 Biaya overhead pabrik Rp 82,000,000 Rp -
5-1700 Beban pemasaran Rp 24,000,000 Rp -
5-1800 Beban administrasi & umum Rp 34,000,000 Rp -
5-1900 Beban perlengkapan Rp 4,000,000
6-1100 Beban kerugian piutang Rp 2,500,000
6-1200 Beban sewa Rp 8,000,000
6-1300 Beban gaji Rp 4,000,000
6-1400 Beban penyusutan bangunan Rp 8,000,000
6-1500 Beban penyusutan mesin Rp 5,000,000
6-1600 Beban penyu. Peral. Pabrik Rp 4,000,000
6-2400 Beban bunga obligasi Rp 11,000,000
6-1900 Beban bunga Rp 4,000,000
6-2000 Beban administrasi bank Rp 6,000,000
6-2100 Potongan PPh Rp 6,500,000
5-2000 Ikhtisar biaya produksi Rp 18,000,000 Rp 9,000,000
6-2200 Ikhtisar Laba - Rugi Rp 17,000,000 Rp 8,000,000
6-2300 Beban PPh Rp - Rp -
2-1700 Utang PPn Rp 14,000,000

Rp 1,252,000,000 Rp 1,252,000,000
Harga pokok produksi

Laba usaha sebelum PPh

 PT. Karya Bakti
Per, 31 Desember 2021
Dalam Ribuan Rp ( 000 )
Ikhtisar Biaya Produksi Ikhtisar Laba - Rugi Neraca
D (Rp) K (Rp ) D ( Rp ) K ( Rp ) D ( Rp )
Rp 140,000,000
Rp 50,000,000
Rp 80,000,000
Rp -
Rp 4,000,000
Rp 2,000,000
Rp 4,000,000
Rp 5,000,000
Rp 8,000,000
Rp -
Rp 9,000,000
Rp 3,000,000
Rp -
Rp 160,000,000
Rp 150,000,000
Rp -
Rp 80,000,000
Rp -
Rp 80,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 40,000,000
Rp - Rp 450,000,000
Rp 13,000,000 Rp -
Rp 12,000,000 Rp -
Rp 16,000,000
Rp 32,500,000
Rp 97,000,000 Rp -
Rp - Rp 2,000,000
Rp - Rp 1,000,000
Rp 5,000,000 Rp -
Rp 72,000,000 Rp -
Rp 82,000,000 Rp -
Rp 24,000,000
Rp 34,000,000
Rp 4,000,000
Rp 2,500,000
Rp 8,000,000
Rp 4,000,000
Rp 8,000,000
Rp 5,000,000
Rp 4,000,000
Rp 11,000,000
Rp 4,000,000
Rp 6,000,000
Rp 6,500,000
Rp 18,000,000 Rp 9,000,000
Rp 17,000,000 Rp 8,000,000
Rp -

Rp 283,000,000 Rp 12,000,000 Rp 815,000,000

Rp 271,000,000 Rp 271,000,000

Rp 425,000,000 Rp 506,500,000
Neraca
K ( Rp )
Rp -
Rp -
Rp -
Rp 4,000,000
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 29,000,000
Rp -
Rp 15,000,000
Rp -
Rp 8,000,000
Rp 22,000,000
Rp 80,000,000
Rp 6,000,000
Rp -
Rp -
Rp 4,000,000
Rp 3,000,000
Rp 65,000,000
Rp 483,500,000
Rp 14,000,000

Rp 733,500,000
Rp 81,500,000