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  • Tugas Pengantar Akuntansi 1 Perusahaan Dagang

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    TUGAS PENGANTAR AKUNTANSI 1 PERUSAHAAN DAGANG

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    4 views7 pages

    Tugas Pengantar Akuntansi 1 Perusahaan Dagang

    Uploaded by

    Samuel Santoso

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 7

    NERACA SALDO SETELAH

    NERACA SALDO PENYESUSAIAN LABA RUGI LPK / NERACA


    NAMA REKENING PENYESUAIAN

    D K D K D K D K D K

    KAS Rp 4,500,000 Rp 450,000 Rp 4,050,000 Rp 4,050,000

    PIUTANG USAHA Rp 4,600,000 Rp 4,600,000 Rp 4,600,000

    CADANGAN KERUGIAN PIUTANG Rp 115,000 Rp 115,000 Rp 115,000

    PERLENGKAPAN KANTOR Rp 400,000 Rp 350,000 Rp 50,000 Rp 50,000

    PERSEDIAAN BARANG DAGANGAN Rp 10,590,000 Rp 10,510,000 Rp 10,590,000 Rp 10,510,000 Rp 10,510,000

    ASURANSI DIBAYAR DIMUKA Rp 400,000 Rp 400,000 Rp 400,000

    SEWA DIBAYAR DIMUKA Rp 900,000 Rp 300,000 Rp 600,000 Rp 600,000

    AKTIVA TETAP Rp 30,000,000 Rp 30,000,000 Rp 30,000,000

    AKUMULASI PENYUSUTAN AKTIVA TETAP Rp 1,800,000 Rp 3,000,000 Rp 4,800,000 Rp 4,800,000

    BIAYA PENYUSUTAN AKTIVA TETAP Rp 3,000,000 Rp 3,000,000 Rp 3,000,000

    LIABILITAS/HUTANG DAGANG Rp 2,189,500 Rp 2,189,500 Rp 2,189,500

    LIABILITAS/HUTANG BANK Rp 15,000,000 Rp 15,000,000 Rp 15,000,000

    LIABILITAS/HUTANG GAJI PEGAWAI Rp 180,000 Rp 180,000 Rp 180,000

    LIABILITAS/HUTANG BUNGA Rp 1,350,000 Rp 1,350,000 Rp 1,350,000

    MODAL SAHAM Rp 18,000,000 Rp 18,000,000 Rp 18,000,000

    LABA DITAHAN Rp 5,000,000 Rp 5,000,000 Rp 5,000,000

    PENJUALAN BARANG DAGANGAN Rp 45,280,000 Rp 45,280,000 Rp 45,280,000

    POTONGAN PENJUALAN Rp 350,000 Rp 350,000 Rp 350,000


    NERACA SALDO SETELAH
    NERACA SALDO PENYESUSAIAN LABA RUGI LPK / NERACA
    NAMA REKENING PENYESUAIAN

    D K D K D K D K D K

    RETUR PENJUALAN Rp 120,000 Rp 120,000 Rp 120,000

    PENDAPATAN SEWA Rp 1,600,000 Rp 1,600,000 Rp 1,600,000

    PEMBELIAN BARANG DAGANGAN Rp 23,650,000 Rp 23,650,000

    BIAYA ANGKUT PEMBELIAN Rp 470,000 Rp 470,000

    POTONGAN PEMBELIAN Rp 195,500 Rp 195,500

    RETUR PEMBELIAN Rp 255,000 Rp 255,000

    BIAYA ANGKUT PENJUALAN Rp 1,100,000 Rp 1,100,000 Rp 1,100,000

    BIAYA GAJI PEGAWAI Rp 11,000,000 Rp 180,000 Rp 11,180,000 Rp 11,180,000

    BIAYA SEWA Rp 300,000 Rp 300,000 Rp 300,000

    BIAYA PERLENGKAPAN KANTOR Rp 350,000 Rp 350,000 Rp 350,000

    BIAYA BUNGA Rp 350,000 Rp 1,800,000 Rp 2,150,000 Rp 2,150,000

    BIAYA KERUGIAN PIUTANG Rp 115,000 Rp 115,000 Rp 115,000

    BIAYA ASURANSI Rp 600,000 Rp 400,000 Rp 1,000,000 Rp 1,000,000

    HARGA POKOK PENJUALAN Rp 23,749,500 Rp 23,749,500 Rp 23,749,500

    MACAM-MACAM BIAYA KANTOR Rp 690,000 Rp 690,000 Rp 690,000

    JUMLAH Rp 89,320,000 Rp 89,320,000 Rp 40,855,000 Rp 40,855,000 Rp 93,914,500 Rp 93,914,500 Rp 41,104,500 Rp 46,880,000 Rp 52,810,000 Rp 47,034,500

    LABA ( RUGI ) Rp 5,775,500 Rp 5,775,500

    TOTAL Rp 89,320,000 Rp 89,320,000 Rp 40,855,000 Rp 40,855,000 Rp 93,914,500 Rp 93,914,500 Rp 46,880,000 Rp 46,880,000 Rp 52,810,000 Rp 52,810,000

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