Professional Documents
Culture Documents
ARNI PURWANTI,SE.,MM
PT. ABC
NERACA LAJUR
PER 31 DESEMBER 2009
No. Neraca Saldo Jurnal Penyesuaian Neraca Saldo Disesuaikan Laporan Laba Rugi NERACA
Akun Nama Akun Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
101 Kas 1,826,000.00 1,826,000.00 - - - 1,826,000.00 -
102 Piutang Dagang 2,500,000.00 2,500,000.00 - - - 2,500,000.00 -
103 Persediaan Barang Dagangan 2,715,000.00 4,250,000.00 2,715,000.00 4,250,000.00 - - - 4,250,000.00 -
104 Perlengkapan 1,250,000.00 750,000.00 500,000.00 - - - 500,000.00 -
105 Sewa Dibayar Dimuka 1,800,000.00 600,000.00 1,200,000.00 - - - 1,200,000.00 -
110 Peralatan 6,000,000.00 6,000,000.00 - - - 6,000,000.00 -
111 Akumulasi Penyusutan Peralatan 2,400,000.00 540,000.00 - 2,940,000.00 - - - 2,940,000.00
201 Utang Dagang 3,750,000.00 - 3,750,000.00 - - - 3,750,000.00
301 Modal Saham 8,250,000.00 - 8,250,000.00 - - - 8,250,000.00
302 Laba Ditahan 7,500,000.00 - 7,500,000.00 - - - 7,500,000.00
303 Deviden 500,000.00 500,000.00 - - - 500,000.00 -
401 Penjualan 28,500,000.00 - 28,500,000.00 - 28,500,000.00 - -
402 Retur Penjualan 550,000.00 550,000.00 - 550,000.00 - - -
403 Potongan Penjualan 211,000.00 211,000.00 - 211,000.00 - - -
501 Pembelian 30,500,000.00 30,500,000.00 - 30,500,000.00 - - -
502 Retur Pembelian 775,000.00 - 775,000.00 - 775,000.00 - -
503 Potongan Pembelian 207,000.00 - 207,000.00 - 207,000.00 - -
504 Beban Angkut Pembelian 950,000.00 950,000.00 - 950,000.00 - - -
601 Beban Gaji 1,250,000.00 1,250,000.00 - 1,250,000.00 - - -
602 Beban Iklan 600,000.00 200,000.00 400,000.00 - 400,000.00 - - -
603 Beban Asuransi 1,200,000.00 1,000,000.00 200,000.00 - 200,000.00 - - -
701 Pendapatan Bunga 720,000.00 - 720,000.00 - 720,000.00 - -
802 Kerugian Penjualan Aktiva Tetap 250,000.00 250,000.00 - 250,000.00 - - -
600 Ikhtisar Laba Rugi 2,715,000.00 4,250,000.00 - 1,535,000.00 - 1,535,000.00 - -
604 Beban Perlengkapan 750,000.00 750,000.00 - 750,000.00 - - -
106 Iklan Dibayar Dimuka 200,000.00 200,000.00 - - 200,000.00 -
107 Asuransi Dibayar Dimuka 1,000,000.00 1,000,000.00 - 1,000,000.00 -
605 Beban Sewa 600,000.00 600,000.00 - 600,000.00 - -
606 Beban Penyusutan Peralatan 540,000.00 540,000.00 - 540,000.00 - -
Total 52,102,000.00 52,102,000.00 10,055,000.00 10,055,000.00 54,177,000.00 54,177,000.00 36,201,000.00 31,737,000.00 17,976,000.00 22,440,000.00
Rugi Bersih - 4,464,000.00 4,464,000.00 -
36,201,000.00 36,201,000.00 22,440,000.00 22,440,000.00
Laporan Keuangan
Pendapatan
Penjualan Rp 28,500,000
Beban Usaha
Beban Gaji Rp 1,250,000
Beban Iklan Rp 400,000
Beban Asuransi Rp 200,000
Beban Perlengkapan Rp 750,000
Beban Sewa Rp 600,000
Beban Penyusutan Peralatan Rp 540,000
Total Beban Usaha Rp 3,740,000
Laba (Rugi) Usaha (4,934,000)
PT. ABC
Laporan Laba Ditahan
Tahun Berakhir 31 Desember 2009
- Gedung
- Peralatan
Neraca
PT. ABC
Neraca
Per 31 Desember 2009