Mina Bahari

Kertas Kerja
Per 30 September 2011

Neraca Saldo Neraca Saldo

Penyesuaian Laba / Rugi Neraca
No. Nama Akun Sebelum Disesuaikan Setelah Disesuaikan
D K D K D K D K D K
Kas Rp6,610,000 - - - Rp6,610,000 - - - Rp6,610,000 -
Piutang Usaha Rp21,900,000 - Rp2,310,000 - Rp24,210,000 - - - Rp24,210,000 -
Bahan Habis Pakai Rp1,820,000 - - Rp1,520,000 Rp300,000 - - - Rp300,000 -
Peralatan Rp37,860,000 - - - Rp37,860,000 - - - Rp37,860,000 -
Utang Usaha - Rp3,050,000 - - - Rp3,050,000 - - - Rp3,050,000
Pendapatan Diterima di Muka - Rp4,800,000 - - - Rp3,800,000 - - - Rp3,800,000
Modal - Rp55,700,000 Rp1,000,000 - - Rp55,700,000 - - - Rp55,700,000
Prive Tatang Hadi Rp2,500,000 - - - Rp2,500,000 - - - Rp2,500,000 -
Pendapatan Honor - Rp71,450,000 - Rp3,310,000 - Rp74,760,000 - Rp74,760,000 - -
Beban Gaji Rp38,210,000 - - - Rp38,685,000 - Rp38,685,000 - - -
Beban Sewa Rp13,790,000 - Rp475,000 - Rp13,790,000 - Rp13,790,000 - - -
Beban Utilitas Rp10,050,000 - - - Rp10,050,000 - Rp10,050,000 - - -
Beban Lain-lain Rp2,260,000 - - - Rp2,260,000 - Rp2,260,000 - - -
Rp135,000,000 Rp13,000,000
Utang Gaji - Rp475,000 - Rp475,000 - - - Rp475,000
Beban Bahan Habis Pakai Rp1,520,000 - Rp1,520,000 - Rp1,520,000 - - -
Beban Penyusutan Peralatan Rp1,500,000 - Rp1,500,000 - Rp1,500,000 - - -
Akumulasi Penyusutan Peralatan - Rp1,500,000 - Rp1,500,000 - - - Rp1,500,000
Rp4,495,000 Rp4,495,000 Rp139,285,000 Rp139,285,000 Rp67,805,000 Rp74,760,000 Rp70,390,000 Rp64,525,000
Rp6,955,000 Rp6,955,000
Rp74,760,000 Rp74,760,000 Rp70,390,000 Rp70,390,000