PT.

High Tech Gadget

Neraca Saldo
Per 31 Desember 2014

No. Rek Nama Rekening

Aktiva Lancar (Current Assets)
1111 Kas dan Setara Kas (Cash)
1121 Piutang Dagang (Accounts Receivable)
1131 Perlengkapan (Supplies)
1141 Persediaan Bahan Baku (Row Material Inventories)
1142 Persediaan Barang Dalam Proses (Work In Process Inventories)
1143 Persediaan Barang Jadi (Finish Good Inventories)
Aktiva Tetap (Fixed Assets)
1211 Peralatan Kantor (Office Equipment)
1212 Akumulasi Penyusutan Peralatan (Equipment Accumulated Depreciation)
1221 Kendaraan (Vehicles)
1222 Akumulasi Penyusutan Kendaraan (Vehicle Accumulated Depreciation)
1231 Mesin (Machines)
1232 Akumulasi Penyusutan Mesin (Machine Accumulated Depreciation)
1241 Gedung (Building)
1242 Akumulasi Penyusutan Gedung (Building Accumulated Depreciation)
1251 Tanah (Lands)
Hutang Lancar (Currents Liabilities)
2111 Hutang Usaha (Accounts Payable)
Hutang Jk Panjang (Long Term Liabilities)
2211 Hutang Jk Panjang (Long Term Liabilities)
Modal Sendiri (Owner Stakeholder Equity)
3111 Modal Saham (Common Stock)
3211 Laba Ditahan (Retained Earning)
3311 Deviden (Devident)

Ikhtisar Produksi
Ikhtisar Laba Rugi (Income Summary)

Pendapatan (Revenue)
4111 Penjualan (Sales)
4112 Retur Penjualan (Sales Return)
4113 Potongan Penjualan (Sales Discounts)
Harga Pokok Penjualan (Cost of Goods Sold)
5111 Pembelian (Purchases)
5112 Beban Angkut Pembelian (Freigt In)
5113 Retur Pembelian (Purchases Return)
5114 Potongan Pembelian (Purchases Discount)
Beban-Beban (Expenses)
5211 By Tenaga Kerja Lngsng (Direct Labor Cost)
5212 By Bahan Penolong (Indirect Material Cost)
5213 ByTenagaKerja Tak Lgs (Indirect Labor Cost)
5214 Biaya Perlengkapan Pabrik (Production Supplies Expense)
5215 Biaya Listrik, Air & Telephone Pabrik (Production Utility Expense)
5216 Biaya Penyusutan Peralatan Pabrik (Depreciation Production Equipment Expense)
5217 Biaya Penyusutan Kendaraan Pabrik (Depreciation Production Vehicle Expense)
5218 Biaya Penyusutan Mesin Pabrik (Depreciation Production Machine Expense)
5219 Biaya Penyusutan Gedung Pabrik (Depreciation Production Building Expense)
5220 Beban Gaji Penjualan & Umum (Sales & General Salaries Expense)
5221 Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense)
5222 Beban Pemasaran (Marketing Expense)
5223 Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense)
5224 Beban Transport (Transportation Expense)
5225 Beban Pemeliharaan Umum (General Maintenance Expense)
5226 Biaya Penyusutan Peralatan (Depreciation Equipment Expense)
5227 Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense)
5228 Biaya Penyusutan Gedung (Depreciation Building Expense)
5229 Beban Lain-Lain (Other Expense)
Total
Debet Kredit

Rp 118,500,000
Rp 96,500,000
Rp 91,250,000
Rp 115,750,000
Rp 412,650,000
Rp 535,750,000

Rp 350,000,000
Rp 125,000,000
Rp 500,000,000
Rp 240,000,000
Rp 300,000,000
Rp 120,000,000
Rp 1,700,000,000
Rp 320,000,000
Rp 400,000,000

Rp 146,500,000

Rp 420,000,000

Rp 3,000,000,000
Rp 200,000,000
Rp 60,000,000

Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000

Rp 327,500,000
Rp 6,500,000
Rp 31,500,000
Rp 5,950,000

Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 57,500,000

Rp 184,950,000

Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000

Rp 32,200,000
Rp 5,814,650,000 Rp 5,814,650,000
 PT. High Tech Gadget
Ayat Jurnal Penyesuaian
Per 31 Desember 2014

Tanggal No. Akun Nama Akun

Des 31 Ikhtisar Produksi
2014 1141 Persediaan Bahan Baku (Awal)
1141 Persediaan Bahan Baku (Akhir)
Ikhtisar Produksi

31 Ikhtisar Produksi
1142 Persediaan Barang Dalam Proses (Awal)
1142 Persediaan Barang Dalam Proses (Akhir)
Ikhtisar Produksi

31 Ikhtisar L/R
1143 Persediaan Barang Jadi (Awal)
1143 Persediaan Barang Jadi (Akhir)
Ikhtisar L/R

31 5214 Biaya Perlengkapan Pabrik

5221 Biaya Perlengkapan Penjualan & Umum
1131 Perlengkapan Kantor

31 5216 Biaya Peny. Peralatan Pabrik

1212 Akm. Peny. Peralatan
5217 Biaya Peny. Kendaraan Pabrik
1222 Akm. Peny. Kendaraan
5218 Biaya Peny. Mesin Pabrik
1232 Ak. Peny. Mesin
5219 Biaya Peny. Gedung Pabrik
1242 Akm. Peny. Gedung

31 5226 Biaya Peny. Peralatan (Penjualan & Adm umum)

1212 Akm. Peny. Peralatan (Penjualan & Adm umum)
5227 Biaya Peny. Kendaraan (Penjualan & Adm umum)
1222 Akm. Peny. Kendaraan (Penjualan & Adm umum)
5228 Biaya Peny. Gedung (Penjualan & Adm umum)
Akm. Peny. Gedung (Penjualan & Adm umum)

TOTAL
dget
suaian
2014

Debit Kredit
Rp 115,750,000.00
Rp 115,750,000.00
Rp 123,650,000.00
Rp 123,650,000.00

Rp 412,650,000.00
Rp 412,650,000.00
Rp 585,000,000.00
Rp 585,000,000.00

Rp 535,750,000.00
Rp 535,750,000.00
Rp 685,000,000.00
Rp 685,000,000.00

Rp 25,500,000.00
Rp 46,500,000.00
Rp 72,000,000.00

Rp 32,500,000.00
Rp 32,500,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 45,000,000.00
Rp 45,000,000.00

Rp 37,500,000.00
Rp 37,500,000.00
Rp 47,500,000.00
Rp 47,500,000.00
Rp 35,000,000.00
Rp 35,000,000.00

Rp 2,807,300,000.00 Rp 2,807,300,000.00
No. Rek Nama Rekening

Aktiva Lancar (Current Assets)

1111 Kas dan Setara Kas (Cash)
1121 Piutang Dagang (Accounts Receivable)
1131 Perlengkapan (Supplies)
1141 Persediaan Bahan Baku (Row Material Inventories)
1142 Persediaan Barang Dalam Proses (Work In Process Inventories)
1143 Persediaan Barang Jadi (Finish Good Inventories)
Aktiva Tetap (Fixed Assets)
1211 Peralatan Kantor (Office Equipment)
1212 Akumulasi Penyusutan Peralatan (Equipment Accumulated Depreciation)
1221 Kendaraan (Vehicles)
1222 Akumulasi Penyusutan Kendaraan (Vehicle Accumulated Depreciation)
1231 Mesin (Machines)
1232 Akumulasi Penyusutan Mesin (Machine Accumulated Depreciation)
1241 Gedung (Building)
1242 Akumulasi Penyusutan Gedung (Building Accumulated Depreciation)
1251 Tanah (Lands)
Hutang Lancar (Currents Liabilities)
2111 Hutang Usaha (Accounts Payable)
Hutang Jk Panjang (Long Term Liabilities)
2211 Hutang Jk Panjang (Long Term Liabilities)
Modal Sendiri (Owner Stakeholder Equity)
3111 Modal Saham (Common Stock)
3211 Laba Ditahan (Retained Earning)
3311 Deviden (Devident)

Ikhtisar Produksi
Ikhtisar Laba Rugi (Income Summary)

Pendapatan (Revenue)
4111 Penjualan (Sales)
4112 Retur Penjualan (Sales Return)
4113 Potongan Penjualan (Sales Discounts)
Harga Pokok Penjualan (Cost of Goods Sold)
5111 Pembelian (Purchases)
5112 Beban Angkut Pembelian (Freigt In)
5113 Retur Pembelian (Purchases Return)
5114 Potongan Pembelian (Purchases Discount)
Beban-Beban (Expenses)
5211 By Tenaga Kerja Lngsng (Direct Labor Cost)
5212 By Bahan Penolong (Indirect Material Cost)
5213 ByTenagaKerja Tak Lgs (Indirect Labor Cost)
5214 Biaya Perlengkapan Pabrik (Production Supplies Expense)
5215 Biaya Listrik, Air & Telephone Pabrik (Production Utility Expense)
5216 Biaya Penyusutan Peralatan Pabrik (Depreciation Production Equipment Expense)
5217 Biaya Penyusutan Kendaraan Pabrik (Depreciation Production Vehicle Expense)
5218 Biaya Penyusutan Mesin Pabrik (Depreciation Production Machine Expense)
5219 Biaya Penyusutan Gedung Pabrik (Depreciation Production Building Expense)
5220 Beban Gaji Penjualan & Umum (Sales & General Salaries Expense)
5221 Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense)
5222 Beban Pemasaran (Marketing Expense)
5223 Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense)
5224 Beban Transport (Transportation Expense)
5225 Beban Pemeliharaan Umum (General Maintenance Expense)
5226 Biaya Penyusutan Peralatan (Depreciation Equipment Expense)
5227 Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense)
5228 Biaya Penyusutan Gedung (Depreciation Building Expense)
5229 Beban Lain-Lain (Other Expense)
JUMLAH
HARGA POKOK PRODUKSI
TOTAL
LABA
TOTAL
 PT. High Tech Gadget
Neraca Lajur
Per 31 Desember 2014

NS AJP NSD
D K D K D

Rp 118,500,000 Rp 118,500,000
Rp 96,500,000 Rp 96,500,000
Rp 91,250,000 Rp 72,000,000.00 Rp 19,250,000.00
Rp 115,750,000 Rp 123,650,000.00 Rp 115,750,000.00 Rp 123,650,000.00
Rp 412,650,000 Rp 585,000,000.00 Rp 412,650,000.00 Rp 585,000,000.00
Rp 535,750,000 Rp 685,000,000.00 Rp 535,750,000.00 Rp 685,000,000.00

Rp 350,000,000 Rp 350,000,000
Rp 125,000,000 Rp 70,000,000.00
Rp 500,000,000 Rp 500,000,000
Rp 240,000,000 Rp 87,500,000.00
Rp 300,000,000 Rp 300,000,000
Rp 120,000,000 Rp 40,000,000.00
Rp 1,700,000,000 Rp 1,700,000,000
Rp 320,000,000 Rp 80,000,000.00
Rp 400,000,000 Rp 400,000,000

Rp 146,500,000

Rp 420,000,000

Rp 3,000,000,000
Rp 200,000,000
Rp 60,000,000 Rp 60,000,000

Rp 528,400,000.00 Rp 708,650,000.00 Rp 528,400,000.00

Rp 535,750,000.00 Rp 685,000,000.00 Rp 535,750,000.00

Rp 1,205,700,000
Rp 16,800,000 Rp 16,800,000
Rp 13,200,000 Rp 13,200,000

Rp 327,500,000 Rp 327,500,000
Rp 6,500,000 Rp 6,500,000
Rp 31,500,000
Rp 5,950,000

Rp 195,750,000 Rp 195,750,000
Rp 44,850,000 Rp 44,850,000
Rp 145,750,000 Rp 145,750,000
Rp 25,500,000.00 Rp 25,500,000.00
Rp 57,500,000 Rp 57,500,000
Rp 32,500,000.00 Rp 32,500,000.00
Rp 40,000,000.00 Rp 40,000,000.00
Rp 40,000,000.00 Rp 40,000,000.00
Rp 45,000,000.00 Rp 45,000,000.00
Rp 184,950,000 Rp 184,950,000
Rp 46,500,000.00 Rp 46,500,000.00
Rp 45,000,000 Rp 45,000,000
Rp 24,500,000 Rp 24,500,000
Rp 23,000,000 Rp 23,000,000
Rp 16,750,000 Rp 16,750,000
Rp 37,500,000.00 Rp 37,500,000.00
Rp 47,500,000.00 Rp 47,500,000.00
Rp 35,000,000.00 Rp 35,000,000.00
Rp 32,200,000 Rp 32,200,000
Rp 5,814,650,000 Rp 5,814,650,000 Rp 2,807,300,000 Rp 2,807,300,000 Rp 7,485,800,000
NSD HP PRODUKSI LABA RUGI
K D K D K

Rp 195,000,000.00

Rp 327,500,000.00

Rp 160,000,000.00

Rp 400,000,000.00

Rp 146,500,000

Rp 420,000,000

Rp 3,000,000,000
Rp 200,000,000

Rp 708,650,000.00 Rp 528,400,000.00 Rp 708,650,000.00

Rp 685,000,000.00 Rp 535,750,000.00 Rp 685,000,000.00

Rp 1,205,700,000 Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000

Rp 327,500,000
Rp 6,500,000
Rp 31,500,000 Rp 31,500,000
Rp 5,950,000 Rp 5,950,000

Rp 195,750,000
Rp 44,850,000
 Rp 145,750,000
Rp 25,500,000
Rp 57,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000
Rp 184,950,000
Rp 46,500,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 37,500,000
Rp 47,500,000
Rp 35,000,000
Rp 32,200,000
Rp 7,485,800,000 Rp 1,489,250,000 Rp 746,100,000 Rp 1,058,650,000 Rp 1,890,700,000
Rp 743,150,000 Rp 743,150,000
Rp 1,489,250,000 Rp 1,489,250,000 Rp 1,801,800,000 Rp 1,890,700,000
Rp 88,900,000
Rp 1,890,700,000 Rp 1,890,700,000
 NERACA
D K

Rp 118,500,000
Rp 96,500,000
Rp 19,250,000
Rp 123,650,000
Rp 585,000,000
Rp 685,000,000

Rp 350,000,000
Rp 195,000,000.00
Rp 500,000,000
Rp 327,500,000.00
Rp 300,000,000
Rp 160,000,000.00
Rp 1,700,000,000
Rp 400,000,000.00
Rp 400,000,000

Rp 146,500,000.00

Rp 420,000,000.00

Rp 3,000,000,000.00
Rp 200,000,000.00
Rp 60,000,000
Rp 4,937,900,000 Rp 4,849,000,000

Rp 4,937,900,000 Rp 4,849,000,000
Rp 88,900,000
Rp 4,937,900,000 Rp 4,937,900,000
 PT. High Tech Gadget
Laporan HP Produksi
Per 31 Desember 2014

Persediaan Bahan Baku Awal

Pembelian
Beban Angkut Pembelian
Retur Pembelian
Potongan Pembelian
Pembelian Bersih
Bahan Baku siap dipakai
Persediaan Bahan Baku Akhir
Biaya Bahan Baku
Biaya Tenaga Kerja Langsung
Biaya Overhead Pabrik:
By Bahan Penolong (Indirect Material Cost)
ByTenagaKerja Tak Lgs (Indirect Labor Cost)
Biaya Perlengkapan Pabrik (Production Supplies Expense)
Biaya Listrik, Air & Telephone Pabrik (Production Utility Expense)
Biaya Penyusutan Peralatan Pabrik (Depreciation Production Equipment Expense)
Biaya Penyusutan Kendaraan Pabrik (Depreciation Production Vehicle Expense)
Biaya Penyusutan Mesin Pabrik (Depreciation Production Machine Expense)
Biaya Penyusutan Gedung Pabrik (Depreciation Production Building Expense)
BOP
Biaya Produksi
Persediaan BDP Awal

Persediaan BDP Akhir

TOTAL HP PRODUKSI
adget
duksi
r 2014

Rp 115,750,000
Rp 327,500,000
Rp 6,500,000
(Rp31,500,000)
(Rp5,950,000)
Rp 296,550,000 +
Rp 412,300,000
Rp 123,650,000 -
Rp 288,650,000
Rp 195,750,000

Rp 44,850,000
Rp 145,750,000
Rp 25,500,000
Rp 57,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000
Rp 431,100,000 +
Rp 915,500,000
Rp 412,650,000 +
Rp 1,328,150,000
Rp 585,000,000 -
Rp 743,150,000
 PT. High Tech Gadget
Laporan Laba/Rugi
Per 31 Desember 2014

Pendapatan :
Penjualan Rp 1,205,700,000
Retur Penjualan Rp (16,800,000)
Potongan Penjualan Rp (13,200,000)
Pendapatan Bersih
HPP :
Persediaan Barang Jadi (awal) Rp 535,750,000
HP Produksi Rp 743,150,000
Barang Tersedia untuk Dijual
Persediaan Barang Jadi (akhir)
Total HPP
Laba Kotor
Beban Usaha :
Beban Gaji Penjualan & Umum (Sales & General Salaries Expense) Rp 184,950,000
Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense) Rp 46,500,000
Beban Pemasaran (Marketing Expense) Rp 45,000,000
Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense) Rp 24,500,000
Beban Transport (Transportation Expense) Rp 23,000,000
Beban Pemeliharaan Umum (General Maintenance Expense) Rp 16,750,000
Biaya Penyusutan Peralatan (Depreciation Equipment Expense) Rp 37,500,000
Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense) Rp 47,500,000
Biaya Penyusutan Gedung (Depreciation Building Expense) Rp 35,000,000
Beban Lain-Lain (Other Expense) Rp 32,200,000
Total Beban Usaha
Laba Bersih
 Rp 1,175,700,000

Rp 1,278,900,000
Rp (685,000,000)
Rp 593,900,000 -
Rp 581,800,000

Rp 492,900,000 -
Rp 88,900,000
 PT. High Tech Gadget
Laporan Neraca
Per 31 Desember 2014

Aktiva Lancar (Current Assets)

Kas dan Setara Kas (Cash) Rp 118,500,000
Piutang Dagang (Accounts Receivable) Rp 96,500,000
Perlengkapan (Supplies) Rp 19,250,000
Persediaan Bahan Baku (Row Material Inventories) Rp 123,650,000
Persediaan Barang Dalam Proses (Work In Process Inventories) Rp 585,000,000
Persediaan Barang Jadi (Finish Good Inventories) Rp 685,000,000
Jumlah Aktiva Lancar
Aktiva Tetap (Fixed Assets)
Peralatan Kantor (Office Equipment) Rp 350,000,000
Akumulasi Penyusutan Peralatan (Equipment Accumulated Depreciation) Rp (195,000,000)
Kendaraan (Vehicles) Rp 500,000,000
Akumulasi Penyusutan Kendaraan (Vehicle Accumulated Depreciation) Rp (327,500,000)
Mesin (Machines) Rp 300,000,000
Akumulasi Penyusutan Mesin (Machine Accumulated Depreciation) Rp (160,000,000)
Gedung (Building) Rp 1,700,000,000
Akumulasi Penyusutan Gedung (Building Accumulated Depreciation) Rp (400,000,000)
Tanah (Lands) Rp 400,000,000
Jumlah Aktiva Tetap
Total Aktiva
Hutang Lancar (Currents Liabilities)
Hutang Usaha (Accounts Payable)
Hutang Jk Panjang (Long Term Liabilities)
Hutang Jk Panjang (Long Term Liabilities)
Modal Sendiri (Owner Stakeholder Equity)
Modal Saham (Common Stock) Rp 3,000,000,000
Laba Ditahan (Retained Earning) Rp 228,900,000
Jumlah Modal Sendiri
Total Hutang + Modal
Rp 1,627,900,000

Rp 2,167,500,000
Rp 3,795,400,000

Rp 146,500,000

Rp 420,000,000

Rp 3,228,900,000
Rp 3,795,400,000
 PT. High Tech Gadget
Laporan Perubahan Laba Ditahan
Per 31 Desember 2014

Laba Ditahan (awal) Rp 200,000,000

Laba Bersih Rp 88,900,000
Deviden Rp (60,000,000)
Rp 28,900,000
Laba Ditahan (akhir) Rp 228,900,000
 PT. High Tech Gadet
Jurnal Penutup
Per 31 Desember 2014

Tanggal No. Rek

Des 31 6100
2014 5111
5112
5211
5212
5213
5214
5215
5216
5217
5218
5219

31 5113
5114
6100

31 6200
4111

31 6200
4112
4113
5220
5221
5222
5223
5224
5225
5226
5227
5228
5229
6100

31 6200
3211

31 3211
 PT. High Tech Gadet
Jurnal Penutup
Per 31 Desember 2014

Nama Rekening Debet

Ikhtisar Produksi Rp 960,850,000
Pembelian (Purchases)
Beban Angkut Pembelian (Freigt In)
By Tenaga Kerja Lngsng (Direct Labor Cost)
By Bahan Penolong (Indirect Material Cost)
ByTenagaKerja Tak Lgs (Indirect Labor Cost)
Biaya Perlengkapan Pabrik (Production Supplies Expense)
Biaya Listrik, Air & Telephone Pabrik (Production Utility Expense)
Biaya Penyusutan Peralatan Pabrik (Depreciation Production Equipment Expense)
Biaya Penyusutan Kendaraan Pabrik (Depreciation Production Vehicle Expense)
Biaya Penyusutan Mesin Pabrik (Depreciation Production Machine Expense)
Biaya Penyusutan Gedung Pabrik (Depreciation Production Building Expense)

Retur Pembelian (Purchases Return) Rp 31,500,000

Potongan Pembelian (Purchases Discount) Rp 5,950,000
Ikhtisar Produksi

Ikhtisar Laba Rugi Rp 1,205,700,000

Penjualan (Sales)

Ikhtisar Laba Rugi Rp 1,266,050,000

Retur Penjualan (Sales Return)
Potongan Penjualan (Sales Discounts)
Beban Gaji Penjualan & Umum (Sales & General Salaries Expense)
Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense)
Beban Pemasaran (Marketing Expense)
Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense)
Beban Transport (Transportation Expense)
Beban Pemeliharaan Umum (General Maintenance Expense)
Biaya Penyusutan Peralatan (Depreciation Equipment Expense)
Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense)
Biaya Penyusutan Gedung (Depreciation Building Expense)
Beban Lain-Lain (Other Expense)
Ikhtisar Produksi

Ikhtisar Laba Rugi Rp 88,900,000

Laba Ditahan

Laba Ditahan Rp 60,000,000

Deviden

Jumlah Rp 3,618,950,000
 Kredit

Rp 327,500,000
Rp 6,500,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 25,500,000
Rp 57,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000

Rp 37,450,000

Rp 1,205,700,000

Rp 16,800,000
Rp 13,200,000
Rp 184,950,000
Rp 46,500,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 37,500,000
Rp 47,500,000
Rp 35,000,000
Rp 32,200,000
Rp 743,150,000

Rp 88,900,000

Rp 60,000,000

Rp 3,618,950,000
 PT. High Tech Gadget
Neraca Saldo Setelah Penutupan
Per 31 Desember 2014

No. Rek Nama Rekening

1111 Kas dan Setara Kas (Cash)
1121 Piutang Dagang (Accounts Receivable)
1131 Perlengkapan (Supplies)
1141 Persediaan Bahan Baku (Row Material Inventories)
1142 Persediaan Barang Dalam Proses (Work In Process Inventories)
1143 Persediaan Barang Jadi (Finish Good Inventories)
1211 Peralatan Kantor (Office Equipment)
1212 Akumulasi Penyusutan Peralatan (Equipment Accumulated Depreciation)
1221 Kendaraan (Vehicles)
1222 Akumulasi Penyusutan Kendaraan (Vehicle Accumulated Depreciation)
1231 Mesin (Machines)
1232 Akumulasi Penyusutan Mesin (Machine Accumulated Depreciation)
1241 Gedung (Building)
1242 Akumulasi Penyusutan Gedung (Building Accumulated Depreciation)
1251 Tanah (Lands)
2111 Hutang Usaha (Accounts Payable)
2211 Hutang Jk Panjang (Long Term Liabilities)
3111 Modal Saham (Common Stock)
3211 Laba Ditahan (Retained Earning)
Jumlah
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Debet Kredit
Rp 118,500,000
Rp 96,500,000
Rp 19,250,000
Rp 123,650,000
Rp 585,000,000
Rp 685,000,000
Rp 350,000,000
Rp 195,000,000
Rp 500,000,000
Rp 327,500,000
Rp 300,000,000
Rp 160,000,000
Rp 1,700,000,000
Rp 400,000,000
Rp 400,000,000
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 228,900,000
Rp 4,877,900,000 Rp 4,877,900,000