SALON DEKAT DEMI CINTA

Kertas Kerja
31 Desember 2019
Neraca Saldo Penyesuaian N.S. Disesuaikan Laba/Rugi Neraca
Kode Nama Akun
Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
111 Kas 3,500,000 3,500,000 3,500,000
112 Piutang dagang 8,500,000 8,500,000 8,500,000
115 Perlengkapan kantor 2,400,000 750,000 1,650,000 1,650,000
116 Perlengkapan salon 2,400,000 800,000 1,600,000 1,600,000
121 Peralatan salon 40,000,000 40,000,000 40,000,000
122 Akum. peny. Peralatan salon 2,000,000 2,000,000 4,000,000 4,000,000
123 Kendaraan 125,000,000 ### ###
124 Akum. peny. Kendaraan 25,000,000 12,500,000 37,500,000 37,500,000
211 Utang usaha 7,500,000 7,500,000 7,500,000
221 Utang bank 40,000,000 40,000,000 40,000,000
311 Modal 60,000,000 60,000,000 60,000,000
312 Prive 6,500,000 6,500,000 6,500,000
411 Pendapatan jasa 64,500,000 2,500,000 62,000,000 62,000,000
412 Pendapatan bunga 1,600,000 500,000 2,100,000 2,100,000
511 Beban gaji karyawan 2,000,000 2,250,000 4,250,000 4,250,000
512 Beban adm. dan umum 2,450,000 2,450,000 2,450,000
513 Beban listrik, air dan telepon 1,250,000 1,250,000 1,250,000
515 Beban asuransi 1,800,000 800,000 1,000,000 1,000,000
520 Beban sewa gedung salon 4,800,000 1,200,000 3,600,000 3,600,000
200,600,000 200,600,000
516 Beban perlengkapan kantor 750,000 750,000 750,000
113 Piutang bunga 500,000 500,000 500,000
514 Beban perlengkapan salon 800,000 800,000 800,000
212 Utang gaji karyawan 2,250,000 2,250,000 2,250,000
517 Beban asuransi 800,000 800,000 800,000
519 Beban penyusutan kendaraan 12,500,000 12,500,000 12,500,000
117 Sewa gedung salon dibayar dimuka 1,200,000 1,200,000 1,200,000
518 Beban penyusutan peralatan salon 2,000,000 2,000,000 2,000,000
213 Pendapatan jasa diterima di muka 2,500,000 2,500,000 2,500,000
JUMLAH 23,300,000 23,300,000 ### ### 29,400,000 64,100,000 ### 153,750,000
34,700,000 34,700,000
64,100,000 ###