NERACA SALDO

NO.AKUN AKUN
DEBET KREDIT
1101 KAS Rp 13,650,000
1102 PIUTANG DAGANG Rp 12,350,000
1103 ASURANSI DIBAYAR DI MUKA Rp 1,800,000
1104 PERLENGKAPAN KANTOR Rp 11,750,000
1201 PERALATAN Rp 16,500,000
1203 TANAH DAN GEDUNG Rp 75,000,000
2101 UTANG DAGANG Rp 15,500,000
2103 PENDAPATAN DITERIMA DIMUKA Rp 250,000
2104 UTANG BANK Rp 25,000,000
3101 MODAL HARTONO Rp 70,000,000
3102 PRIVE HARTONO Rp 600,000
4101 PENDAPATAN SERVISE Rp 41,750,000
5101 BEBAN GAJI DAN UPAH Rp 2,875,000
5102 BEBAN PERLENGKAPAN BENGKEL Rp 4,150,000
5103 BEBAN SEWA Rp 6,000,000
5104 BEBAN IKLAN Rp 2,900,000
5105 BEBAN LISTRIK,AIR,DAN TELEPON Rp 2,625,000
5106 BEBAN LAIN-LAIN Rp 2,300,000
5107 BEBAN KERUGIAN PIUTANG
5108 BEBAN ASURANSI
5109 BEBAN PERLENGKAPAN KANTOR
1106 PERLENGKAPAN BENGKEL
5110 BEBAN PNY. PERALATAN
1202 AKM PNY. PERALATAN
5111 BEBAN PNY. GEDUNG
1204 AKM PNY. GEDUNG
1105 SEWA DIBAYAR DIMUKA
2102 BEBAN TERUTANG

JUMLAH Rp 152,500,000 Rp 152,500,000

 BENGKEL HARTONO
NERACA LAJUR
PER 31 DESEMBER 2012

PENYESUAIAN NSP LABA/RUGI

DEBET KREDIT DEBET KREDIT DEBET
Rp 13,650,000 Rp - Rp -
Rp 123,500 Rp 12,226,500 Rp - Rp -
Rp 600,000 Rp 1,200,000 Rp - Rp -
Rp 3,250,000 Rp 8,500,000 Rp - Rp -
Rp 16,500,000 Rp - Rp -
Rp 75,000,000 Rp - Rp -
Rp - Rp 15,500,000 Rp -
Rp 100,000 Rp - Rp 150,000 Rp -
Rp - Rp 25,000,000 Rp -
Rp - Rp 70,000,000 Rp -
Rp 600,000 Rp - Rp -
Rp 100,000 Rp - Rp 41,850,000 Rp -
Rp 2,875,000 Rp - Rp 2,875,000
Rp 1,775,000 Rp 5,925,000 Rp - Rp 5,925,000
Rp 1,000,000 Rp 5,000,000 Rp - Rp 5,000,000
Rp 2,900,000 Rp - Rp 2,900,000
Rp 1,275,000 Rp 3,900,000 Rp - Rp 3,900,000
Rp 150,000 Rp 2,450,000 Rp - Rp 2,450,000
Rp 123,500 Rp 123,500 Rp - Rp 123,500
Rp 600,000 Rp 600,000 Rp - Rp 600,000
Rp 3,250,000 Rp 3,250,000 Rp - Rp 3,250,000
Rp 1,775,000 Rp - Rp 1,775,000 Rp -
Rp 1,650,000 Rp 1,650,000 Rp - Rp 1,650,000
Rp 1,650,000 Rp - Rp 1,650,000 Rp -
Rp 1,650,000 Rp 1,650,000 Rp - Rp 1,650,000
Rp 1,650,000 Rp - Rp 1,650,000 Rp -
Rp 1,000,000 Rp 1,000,000 Rp - Rp -
Rp 1,425,000 Rp - Rp 1,425,000 Rp -

Rp 11,573,500 Rp 11,573,500 Rp 159,000,000 Rp 159,000,000 Rp 30,323,500

LABA BERSIH Rp 11,526,500
Rp 41,850,000
LABA/RUGI NERACA
KREDIT DEBET KREDIT
Rp - Rp 13,650,000 Rp -
Rp - Rp 12,226,500 Rp -
Rp - Rp 1,200,000 Rp -
Rp - Rp 8,500,000 Rp -
Rp - Rp 16,500,000 Rp -
Rp - Rp 75,000,000 Rp -
Rp - Rp - Rp 15,500,000
Rp - Rp - Rp 150,000
Rp - Rp - Rp 25,000,000
Rp - Rp - Rp 70,000,000
Rp - Rp 600,000 Rp -
Rp 41,850,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp 1,775,000
Rp - Rp - Rp -
Rp - Rp - Rp 1,650,000
Rp - Rp - Rp -
Rp - Rp - Rp 1,650,000
Rp - Rp 1,000,000 Rp -
Rp - Rp - Rp 1,425,000

Rp 41,850,000 Rp 128,676,500 Rp 117,150,000

Rp 11,526,500
Rp 41,850,000 Rp 128,676,500 Rp 128,676,500