FAKULTAS EKONOMI

UNIVERSITAS TERBUKA
TUGAS 5
Berdasarkan Soal Kasus, buatlah Buatlah kertas kerja sepuluh kolom (Neraca Lajur) !
5. Neraca Lajur :

INDAH PROPERTI
NERACA LAJUR
PER JANUARI 2020

NERACA SALDO
NO NAMA REKENING NERACA SALDO PENYESUAIAN LABA RUGI NERACA
SETELAH PENYESUAIAN

DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11 Kas Rp 23,700,000 Rp 23,700,000 Rp 23,700,000
12 Piutang Usaha Rp 3,400,000 Rp 3,400,000 Rp 3,400,000
13 Sewa Dibayar Dimuka Rp 5,400,000 Rp 1,500,000 Rp 3,900,000 Rp 3,900,000
14 Perlengkapan Rp 3,000,000 Rp 2,000,000 Rp 1,000,000 Rp 1,000,000
15 Asuransi Dibayar Dimuka Rp 2,400,000 Rp 400,000 Rp 2,000,000 Rp 2,000,000
18 Peralatan Kantor Rp 14,500,000 Rp 14,500,000 Rp 14,500,000
19 Akum. Penyusutan peralatan Rp 430,000 Rp 430,000 Rp 430,000
21 Utang Usaha Rp 800,000 Rp 800,000 Rp 800,000
22 Pendapatan Diterima Dimuka Rp 5,000,000 Rp 2,600,000 Rp 2,400,000 Rp 2,400,000
23 Hutang Gaji Rp 200,000 Rp 200,000 Rp 200,000
31 Modal Indah Properti Rp 32,500,000 Rp 32,500,000 Rp 32,500,000
32 Prive Indah Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
41 Pendapatan Rp 21,200,000 Rp 2,600,000 Rp 23,800,000 Rp 23,800,000
51 Beban Gaji Rp 1,500,000 Rp 200,000 Rp 1,700,000 Rp 1,700,000
54 Beban Iklan Rp 150,000 Rp 150,000 Rp 150,000
59 Beban Lain-lain Rp 450,000 Rp 450,000 Rp 450,000
56 Beban Asuransi Rp 400,000 Rp 400,000 Rp 400,000
57 Beban Perlengkapan Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
53 Beban Penyusutan Peralatan Rp 430,000 Rp 430,000 Rp 430,000
52 Beban Sewa Rp 1,500,000 Rp 1,500,000 Rp 1,500,000

Rp 6,630,000 Rp 23,800,000 Rp 53,500,000 Rp 36,330,000

Rp 59,500,000 Rp 59,500,000 Rp 7,130,000 Rp 7,130,000 Rp 60,130,000 Rp 60,130,000 Rp 17,170,000 Rp 17,170,000
Rp 23,800,000 Rp 23,800,000 Rp 53,500,000 Rp 53,500,000