Bab 6 Done!!
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Bab 6 Done!! as PDF for free.
More details
- Words: 1,553
- Pages: 24
Panorama Hijau Jurnal Umum Per 31 Mei 2016 TANGGAL 1
KETERANGAN Beban Sewa
D
4 6
7 10
13 15 16 19 19 20
20
21 21 21
TANGGAL
5,000,000 Kas
3
K
Persediaan Utang Usaha Persediaan Kas Piutang Usaha Penjualan Beban Pokok Penjualan Persediaan Kas Piutang Usaha Kas Penjualan Beban Pokok Penjualan Persediaan Utang Usaha Kas Beban Iklan Kas Kas Piutang Usaha Persediaan Kas Utang Usaha Kas Retur Penjualan Piutang Usaha Beban Pokok Penjualan Persediaan Piutang Usaha Penjualan Beban Pokok Penjualan Persediaan Persediaan Kas Kas Piutang Usaha Persediaan Utang Usaha
5,000,000 36,000,000 36,000,000 600,000 600,000 68,500,000 68,500,000 41,000,000 41,000,000 22,300,000 22,300,000 54,000,000 54,000,000 32,000,000 32,000,000 34,692,000 34,692,000 11,000,000 11,000,000
1 1 4 7 10 13 15 16 19 19 21 21 26 28 28 29 30 30 31
67,130,000 67,130,000 18,700,000 18,700,000 33,450,000 33,450,000 13,230,000 13,230,000 8,000,000 8,000,000 110,000,000 110,000,000 70,000,000 70,000,000
PIUTAN TANGGAL
1 6 7 16 20 20 21 30 30 30
2,300,000 2,300,000 42,900,000 42,900,000 88,000,000 88,000,000
PERS TANGGAL
1 3
24 26
28
29 30
30
31
Utang Usaha Persediaan Retur Penjualan Kas Persediaan Beban Pokok Penjualan Beban Gaji Penjualan Kas Beban Gaji Kantor Kas Perlengkapan Kas Piutang Usaha Penjualan Beban Pokok Penjualan persediaan Kas Piutang Usaha Kas Piutang Usaha Utang Usaha Kas TOTAL
5,000,000 5,000,000 7,500,000 7,500,000 4,800,000 4,800,000 56,000,000 56,000,000 29,000,000 29,000,000 2,400,000
4 6 10 19 20 20 21 21 24 26 30
2,400,000 78,750,000
PERKIRAAN 78,750,000
47,000,000 47,000,000 108,900,000 108,900,000
TANGGAL
1 20 26
2,300,000 2,300,000 82,120,000 82,120,000 1,182,572,000 1,182,572,000
ASURANSI D TANGGAL
1
PERLENG TANGGAL
1 29
PERALA TANGGAL
1
AKUMULASI PENYUS TANGGAL
1
UTAN TANGGAL
1 3
13 19 21 24 31
UTA TANGGAL
1
UTANG PENG TANGGAL
1
MODAL, LINA T TANGGAL
1
PRIVE, L TANGGAL
1
IKHTISAR TANGGAL
1
PEN TANGGAL
1 6 10 20 30
BEBAN POK TANGGAL
1 6
10 20 20 26 30
BEBAN GA TANGGAL
1 28
BEBA TANGGAL
1 15
BEBAN P TANGGAL
1
BEBAN PER TANGGAL
1
BEBAN PENJU TANGGAL
1
BEBAN G TANGGAL
1 28
BEBA TANGGAL
TANGGAL
1 1
BEBAN TANGGAL
1
BEBAN ADM TANGGAL
1
Panorama Hijau Buku Besar Per 31 Mei 2016 KAS KETERANGAN
110 REF.POST
D
K
Saldo 5,000,000 600,000 22,300,000 54,000,000 34,692,000 11,000,000 67,130,000 18,700,000 33,450,000 2,300,000 42,900,000 7,500,000 56,000,000 29,000,000 2,400,000 108,900,000 2,300,000 82,120,000 PIUTANG USAHA KETERANGAN
REF.POST
D
K
68,500,000 22,300,000 67,130,000 13,230,000 110,000,000 42,900,000 78,750,000 108,900,000 2,300,000 PERSEDIAAN REF.POST
K
83,600,000 78,600,000 78,000,000 100,300,000 154,300,000 119,608,000 108,608,000 175,738,000 157,038,000 123,588,000 121,288,000 164,188,000 156,688,000 100,688,000 71,688,000 69,288,000 178,188,000 180,488,000 98,368,000 112
Saldo
KETERANGAN
SALDO D
SALDO D
K
233,900,000 302,400,000 280,100,000 212,970,000 199,740,000 309,740,000 266,840,000 345,590,000 236,690,000 234,390,000 115
D
Saldo 36,000,000
K
SALDO D
624,400,000 660,400,000
K
NO AKUN 110 112 115 116 117 118 123 124 210 211 212 310 311 312 410 510 520 521 522 523 529 530 531 532 539
600,000 41,000,000 32,000,000 18,700,000 8,000,000 70,000,000 2,300,000 88,000,000 5,000,000 4,800,000 47,000,000 PERKIRAAN BARANG RETUR KETERANGAN
REF.POST
116 D
K
Saldo
ASURANSI DIBAYAR DIMUKA REF.POST
SALDO D
K
28,000,000 41,230,000 48,730,000
13,230,000 7,500,000
KETERANGAN
661,000,000 620,000,000 588,000,000 606,700,000 598,700,000 528,700,000 531,000,000 619,000,000 614,000,000 618,800,000 571,800,000
117 D
K
Saldo
SALDO D
K
16,800,000 PERLENGKAPAN TOKO
KETERANGAN
REF.POST
118 D
K
Saldo
PERALATAN TOKO REF.POST
D
K
11,400,000 13,800,000
2,400,000
KETERANGAN
SALDO
123 D
K
Saldo
SALDO D
K
569,500,000
AKUMULASI PENYUSUTAN-PERALATAN TOKO KETERANGAN
REF.POST
D
124 K
SALDO D
K
Saldo
56,700,000 UTANG USAHA
KETERANGAN
REF.POST
210 D
K
saldo 36,000,000
SALDO D
K
96,600,000 132,600,000
34,692,000 33,450,000
97,908,000 64,458,000 152,458,000 147,458,000 65,338,000
88,000,000 5,000,000 82,120,000 UTANG GAJI KETERANGAN
REF.POST
211 D
K
SALDO D
K
Saldo UTANG PENGEMBALIAN DANA KETERANGAN
REF.POST
212 D
K
SALDO D
K
Saldo
50,000,000
MODAL, LINA TALISA, 1 JUNI 2015 KETERANGAN
REF.POST
310 D
K
SALDO D
K
Saldo
685,300,000 PRIVE, LINA TALISA
KETERANGAN
REF.POST
311 D
K
Saldo
SALDO D
K
135,000,000 IKHTISAR LABA RUGI
KETERANGAN
REF.POST
312 D
K
SALDO D
K
Saldo PENJUALAN KETERANGAN
REF.POST
410 D
K
SALDO D
K
Saldo
5,069,000,000 5,137,500,000 5,191,500,000 5,301,500,000 5,380,250,000
68,500,000 54,000,000 110,000,000 78,750,000 BEBAN POKOK PENJUALAN KETERANGAN
REF.POST
510 D
Saldo 41,000,000
K
SALDO D
2,823,000,000 2,864,000,000
K
32,000,000 8,000,000 70,000,000 4,800,000 47,000,000 BEBAN GAJI PENJUALAN KETERANGAN
REF.POST
520 D
K
Saldo
BEBAN IKLAN REF.POST
D
K
K
SALDO D
K
281,000,000 292,000,000
11,000,000 BEBAN PENYUSUTAN REF.POST
D
521
Saldo
KETERANGAN
SALDO
664,800,000 720,800,000
56,000,000
KETERANGAN
2,896,000,000 2,904,000,000 2,974,000,000 2,969,200,000 3,016,200,000
522 D
K
SALDO D
K
Saldo BEBAN PERALATAN TOKO KETERANGAN
REF.POST
523 D
K
SALDO D
K
Saldo BEBAN PENJUALAN LAIN-LAIN KETERANGAN
REF.POST
529 D
K
Saldo
SALDO D
K
12,600,000 BEBAN GAJI KANTOR
KETERANGAN
REF.POST
530 D
K
Saldo
BEBAN SEWA REF.POST
D
K
382,100,000 411,100,000
29,000,000
KETERANGAN
SALDO
531 D
K
SALDO
KETERANGAN
REF.POST
D
K
Saldo
BEBAN ASURANSI REF.POST
K
83,700,000 88,700,000
5,000,000
KETERANGAN
D
532 D
K
SALDO D
K
Saldo BEBAN ADMINISTRASI LAIN KETERANGAN
Saldo
REF.POST
539 D
K
SALDO D
7,800,000
K
Panorama Hijau Neraca Saldo Belum Disesuaikan Per 31 Mei 2016 NAMA AKUN Kas Piutang Usaha Persediaan Perkiraan Barang Retur Asuransi dibayar dimuka Perlengkapan Toko Peralatan Toko Akumulasi penyusutan-peralatan toko Utang Usaha Utang Gaji Utang Pengembalian Dana Modal, Lina Talisa, 1 Juni 2015 Prive, Lina Talisa Ikhtisar Laba Rugi Penjualan Beban Pokok Penjualan Beban Gaji Penjualan Beban Iklan Beban Penyusutan Beban Perlengkapan Toko Beban Penjualan Lain-lain Beban Gaji Kantor Beban Sewa Beban Asuransi Beban Administrasi Lain-lain
D
K 98,368,000 234,390,000 571,800,000 48,730,000 16,800,000 13,800,000 569,500,000 56,700,000 65,338,000 50,000,000 685,300,000 135,000,000 5,380,250,000 3,016,200,000 720,800,000 292,000,000
12,600,000 411,100,000 88,700,000 7,800,000 6,237,588,000
6,237,588,000
Tgl a b c d e e f
Keterangan beban pokok penjualan penjualan beban asuransi asuransi bayar dimuka beban perlengkapan toko perlengkapan toko beban penyusutan peralatan akm. Penyusutan peralatan beban gaji penjualan utang gaji beban gaji kantor utang gaji
D
K 1,800,000 1,800,000
12,000,000 12,000,000 4,000,000 4,000,000 14,000,000 14,000,000 7,000,000 7,000,000 6,600,000 6,600,000
No Akun
Nama Akun
110 Kas
NSSD
D
Panorama Hijau Kertas Kerja Per 31 Mei 2016
Penyesuaian
K
D
NSD
K
D
98,368,000
98,368,000
112 Piutang Usaha
234,390,000
234,390,000
115 Persediaan
571,800,000
1,800,000
116 Perkiraan Barang Retur
48,730,000
117 Asuransi dibayar dimuka
16,800,000
12,000,000
4,800,000
118 Perlengkapan Toko
13,800,000
4,000,000
9,800,000
123 Peralatan Toko
35,000,000
570,000,000
569,500,000
569,500,000
124 Akm. penyusutan-peralatan toko
56,700,000
210 Utang Usaha
65,338,000
211 Utang Gaji 212 Utang Pengembalian Dana
83,730,000
14,000,000
13,600,000 50,000,000
60,000,000
310 Modal, Lina Talisa, 1 Juni 2015 311 Prive, Lina Talisa
685,300 135,000,000
135,000,000
312 Ikhtisar Laba Rugi 410 Penjualan 510 Beban Pokok Penjualan
5,380,250,000
60,000,000
3,016,200,000
1,800,000
520 Beban Gaji Penjualan
720,800,000
7,000,000
521 Beban Iklan
292,000,000
522 Beban Penyusutan 523 Beban Perlengkapan Toko 529 Beban Penjualan Lain-lain 530 Beban Gaji Kantor 531 Beban Sewa 532 Beban Asuransi
2,983,000,000 727,800,000 292,000,000
14,000,000
14,000,000
4,000,000
4,000,000
12,600,000 411,100,000
35,000,000
12,600,000 6,600,000
88,700,000
417,700,000 88,700,000
12,000,000
12,000,000
539 Beban Administrasi Lain-lain JUMLAH Laba Bersih Modal Akhir Lina Talisa
7,800,000 6,237,588,000
7,800,000 5,552,973,300
140,400,000
140,400,000
6,265,188,000
Panorama Hijau Kertas Kerja Per 31 Mei 2016 NSD
K
Laporan Laba Rugi
Laporan Posisi Keuangan
K
D
K
98,368,000 234,390,000 570,000,000 83,730,000 4,800,000 9,800,000 569,500,000 70,700,000
70,700,000
65,338,000
65,338,000
13,600,000
13,600,000
110,000,000
110,000,000
Penutupan
D
K
685,300,000
685,300,000
135,000,000
135,000,000
135,000,000 5,244,900,000
5,320,250,000
5,320,250,000
685,300,000
5,320,250,000
5,320,250,000
2,983,000,000
2,983,000,000
727,800,000
727,800,000
292,000,000
292,000,000
14,000,000
14,000,000
4,000,000
4,000,000
12,600,000
12,600,000
417,700,000
417,700,000
88,700,000
88,700,000
12,000,000
12,000,000
7,800,000 6,265,188,000
7,800,000
4,559,600,000 5,320,250,000
1,705,588,000
760,650,000 760,650,000
944,938,000
10,700,150,000
10,700,150,000
Panorama Hijau Laporan Laba Rugi Per 31 Mei 2016 Penjualan Beban pokok Penjualan Laba kotor Beban operasi Beban penjualan Beban Gaji penjualan Beban Iklan Beban penjualan lain-lain Beban penyusutan Beban perlengkapan toko JUMLAH beban penjualan Beban Administrasi beban Gaji Kantor beban sewa beban administrasi lain-lain beban asuransi jumlah beban administrasi Laba Bersih
727,800,000 292,000,000 12,600,000 14,000,000 4,000,000 1,050,400,000 417,700,000 88,700,000 7,800,000 12,000,000 526,200,000
5,320,250,000 2,983,000,000 2,337,250,000
1,576,600,000 760,650,000
Panorama Hijau Laporan Ekuitas Pemilik per 31 Mei 2016 Modal,Lina talisa, 1 Juni 2015 685,300,000 Laba bersih 760,650,000 1,445,950,000 Prive, Lina Talisa 135,000,000 kenaikan Ekuitas Pemilik Modal Akhir, 31 Mei 2016
1,310,950,000 1,310,950,000
Panorama Hijau Laporan Posisi Keuangan per 31 Mei 2016 Aset Aset Lancar Kas piutang usaha persediaan perkiraan barang retur asuransi bayar dimuka perlengkapan toko Jumlah
98,368,000 234,390,000 570,000,000 83,730,000 4,800,000 9,800,000 1,001,088,000
Aset Tetap peralatan toko akm. Penyusutan peralatan Jumlah Total Aset
569,500,000 70,700,000 498,800,000 1,499,888,000
jau uangan 016 liabilitas Utang Usaha utang gaji Utang pengembalian dana jumlah ekuitas pemilik Modal,Lina talisa
65,338,000 13,600,000 110,000,000 188,938,000
1,310,950,000 1,499,888,000
TGL 2016 Mei
Panorama Hijau Jurnal Penutup Per 31 Mei 2016 Keterangan ref post 31 Penjualan 410 Ikhtisar Laba Rugi 312 31 Ikhtisar Laba Rugi 312 Beban Pokok Penjualan 510 Beban Gaji Penjualan 520 Beban Iklan 521 Beban Penyusutan 522 Beban Perlengkapan Toko 523 Beban Penjualan Lain-lain 529 Beban Gaji Kantor 530 Beban Sewa 531 Beban Asuransi 532 Beban Administrasi Lain-lain 539 31 Ikhtisar Laba Rugi 312 Modal Lina Talisa 310 31 Modal Lina Talisa 310 Prive Lina Talisa 311
D 5,320,250,000
K 5,320,250,000
4,559,600,000 2,983,000,000 727,800,000 292,000,000 14,000,000 4,000,000 12,600,000 417,700,000 88,700,000 12,000,000 7,800,000 685,300,000 685,300,000 135,000,000 10,700,150,000
135,000,000 10,700,150,000
Panorama Hijau Neraca Saldo Setelah Penutupan
NO.Akun Keterangan 110 Kas 112 Piutang Usaha 115 Persediaan 116 Perkiraan Barang Retur 117 Asuransi dibayar dimuka 118 Perlengkapan Toko 123 Peralatan Toko 124 Akm. penyusutan-peralatan toko 210 Utang Usaha 211 Utang Gaji 212 Utang Pengembalian Dana 310 Modal Lina Talisa
D 98,368,000 234,390,000 570,000,000 83,730,000 4,800,000 9,800,000 569,500,000
1,570,588,000
K
70,700,000 65,338,000 13,600,000 110,000,000 550,300,000 809,938,000
KETERANGAN Beban Sewa
D
4 6
7 10
13 15 16 19 19 20
20
21 21 21
TANGGAL
5,000,000 Kas
3
K
Persediaan Utang Usaha Persediaan Kas Piutang Usaha Penjualan Beban Pokok Penjualan Persediaan Kas Piutang Usaha Kas Penjualan Beban Pokok Penjualan Persediaan Utang Usaha Kas Beban Iklan Kas Kas Piutang Usaha Persediaan Kas Utang Usaha Kas Retur Penjualan Piutang Usaha Beban Pokok Penjualan Persediaan Piutang Usaha Penjualan Beban Pokok Penjualan Persediaan Persediaan Kas Kas Piutang Usaha Persediaan Utang Usaha
5,000,000 36,000,000 36,000,000 600,000 600,000 68,500,000 68,500,000 41,000,000 41,000,000 22,300,000 22,300,000 54,000,000 54,000,000 32,000,000 32,000,000 34,692,000 34,692,000 11,000,000 11,000,000
1 1 4 7 10 13 15 16 19 19 21 21 26 28 28 29 30 30 31
67,130,000 67,130,000 18,700,000 18,700,000 33,450,000 33,450,000 13,230,000 13,230,000 8,000,000 8,000,000 110,000,000 110,000,000 70,000,000 70,000,000
PIUTAN TANGGAL
1 6 7 16 20 20 21 30 30 30
2,300,000 2,300,000 42,900,000 42,900,000 88,000,000 88,000,000
PERS TANGGAL
1 3
24 26
28
29 30
30
31
Utang Usaha Persediaan Retur Penjualan Kas Persediaan Beban Pokok Penjualan Beban Gaji Penjualan Kas Beban Gaji Kantor Kas Perlengkapan Kas Piutang Usaha Penjualan Beban Pokok Penjualan persediaan Kas Piutang Usaha Kas Piutang Usaha Utang Usaha Kas TOTAL
5,000,000 5,000,000 7,500,000 7,500,000 4,800,000 4,800,000 56,000,000 56,000,000 29,000,000 29,000,000 2,400,000
4 6 10 19 20 20 21 21 24 26 30
2,400,000 78,750,000
PERKIRAAN 78,750,000
47,000,000 47,000,000 108,900,000 108,900,000
TANGGAL
1 20 26
2,300,000 2,300,000 82,120,000 82,120,000 1,182,572,000 1,182,572,000
ASURANSI D TANGGAL
1
PERLENG TANGGAL
1 29
PERALA TANGGAL
1
AKUMULASI PENYUS TANGGAL
1
UTAN TANGGAL
1 3
13 19 21 24 31
UTA TANGGAL
1
UTANG PENG TANGGAL
1
MODAL, LINA T TANGGAL
1
PRIVE, L TANGGAL
1
IKHTISAR TANGGAL
1
PEN TANGGAL
1 6 10 20 30
BEBAN POK TANGGAL
1 6
10 20 20 26 30
BEBAN GA TANGGAL
1 28
BEBA TANGGAL
1 15
BEBAN P TANGGAL
1
BEBAN PER TANGGAL
1
BEBAN PENJU TANGGAL
1
BEBAN G TANGGAL
1 28
BEBA TANGGAL
TANGGAL
1 1
BEBAN TANGGAL
1
BEBAN ADM TANGGAL
1
Panorama Hijau Buku Besar Per 31 Mei 2016 KAS KETERANGAN
110 REF.POST
D
K
Saldo 5,000,000 600,000 22,300,000 54,000,000 34,692,000 11,000,000 67,130,000 18,700,000 33,450,000 2,300,000 42,900,000 7,500,000 56,000,000 29,000,000 2,400,000 108,900,000 2,300,000 82,120,000 PIUTANG USAHA KETERANGAN
REF.POST
D
K
68,500,000 22,300,000 67,130,000 13,230,000 110,000,000 42,900,000 78,750,000 108,900,000 2,300,000 PERSEDIAAN REF.POST
K
83,600,000 78,600,000 78,000,000 100,300,000 154,300,000 119,608,000 108,608,000 175,738,000 157,038,000 123,588,000 121,288,000 164,188,000 156,688,000 100,688,000 71,688,000 69,288,000 178,188,000 180,488,000 98,368,000 112
Saldo
KETERANGAN
SALDO D
SALDO D
K
233,900,000 302,400,000 280,100,000 212,970,000 199,740,000 309,740,000 266,840,000 345,590,000 236,690,000 234,390,000 115
D
Saldo 36,000,000
K
SALDO D
624,400,000 660,400,000
K
NO AKUN 110 112 115 116 117 118 123 124 210 211 212 310 311 312 410 510 520 521 522 523 529 530 531 532 539
600,000 41,000,000 32,000,000 18,700,000 8,000,000 70,000,000 2,300,000 88,000,000 5,000,000 4,800,000 47,000,000 PERKIRAAN BARANG RETUR KETERANGAN
REF.POST
116 D
K
Saldo
ASURANSI DIBAYAR DIMUKA REF.POST
SALDO D
K
28,000,000 41,230,000 48,730,000
13,230,000 7,500,000
KETERANGAN
661,000,000 620,000,000 588,000,000 606,700,000 598,700,000 528,700,000 531,000,000 619,000,000 614,000,000 618,800,000 571,800,000
117 D
K
Saldo
SALDO D
K
16,800,000 PERLENGKAPAN TOKO
KETERANGAN
REF.POST
118 D
K
Saldo
PERALATAN TOKO REF.POST
D
K
11,400,000 13,800,000
2,400,000
KETERANGAN
SALDO
123 D
K
Saldo
SALDO D
K
569,500,000
AKUMULASI PENYUSUTAN-PERALATAN TOKO KETERANGAN
REF.POST
D
124 K
SALDO D
K
Saldo
56,700,000 UTANG USAHA
KETERANGAN
REF.POST
210 D
K
saldo 36,000,000
SALDO D
K
96,600,000 132,600,000
34,692,000 33,450,000
97,908,000 64,458,000 152,458,000 147,458,000 65,338,000
88,000,000 5,000,000 82,120,000 UTANG GAJI KETERANGAN
REF.POST
211 D
K
SALDO D
K
Saldo UTANG PENGEMBALIAN DANA KETERANGAN
REF.POST
212 D
K
SALDO D
K
Saldo
50,000,000
MODAL, LINA TALISA, 1 JUNI 2015 KETERANGAN
REF.POST
310 D
K
SALDO D
K
Saldo
685,300,000 PRIVE, LINA TALISA
KETERANGAN
REF.POST
311 D
K
Saldo
SALDO D
K
135,000,000 IKHTISAR LABA RUGI
KETERANGAN
REF.POST
312 D
K
SALDO D
K
Saldo PENJUALAN KETERANGAN
REF.POST
410 D
K
SALDO D
K
Saldo
5,069,000,000 5,137,500,000 5,191,500,000 5,301,500,000 5,380,250,000
68,500,000 54,000,000 110,000,000 78,750,000 BEBAN POKOK PENJUALAN KETERANGAN
REF.POST
510 D
Saldo 41,000,000
K
SALDO D
2,823,000,000 2,864,000,000
K
32,000,000 8,000,000 70,000,000 4,800,000 47,000,000 BEBAN GAJI PENJUALAN KETERANGAN
REF.POST
520 D
K
Saldo
BEBAN IKLAN REF.POST
D
K
K
SALDO D
K
281,000,000 292,000,000
11,000,000 BEBAN PENYUSUTAN REF.POST
D
521
Saldo
KETERANGAN
SALDO
664,800,000 720,800,000
56,000,000
KETERANGAN
2,896,000,000 2,904,000,000 2,974,000,000 2,969,200,000 3,016,200,000
522 D
K
SALDO D
K
Saldo BEBAN PERALATAN TOKO KETERANGAN
REF.POST
523 D
K
SALDO D
K
Saldo BEBAN PENJUALAN LAIN-LAIN KETERANGAN
REF.POST
529 D
K
Saldo
SALDO D
K
12,600,000 BEBAN GAJI KANTOR
KETERANGAN
REF.POST
530 D
K
Saldo
BEBAN SEWA REF.POST
D
K
382,100,000 411,100,000
29,000,000
KETERANGAN
SALDO
531 D
K
SALDO
KETERANGAN
REF.POST
D
K
Saldo
BEBAN ASURANSI REF.POST
K
83,700,000 88,700,000
5,000,000
KETERANGAN
D
532 D
K
SALDO D
K
Saldo BEBAN ADMINISTRASI LAIN KETERANGAN
Saldo
REF.POST
539 D
K
SALDO D
7,800,000
K
Panorama Hijau Neraca Saldo Belum Disesuaikan Per 31 Mei 2016 NAMA AKUN Kas Piutang Usaha Persediaan Perkiraan Barang Retur Asuransi dibayar dimuka Perlengkapan Toko Peralatan Toko Akumulasi penyusutan-peralatan toko Utang Usaha Utang Gaji Utang Pengembalian Dana Modal, Lina Talisa, 1 Juni 2015 Prive, Lina Talisa Ikhtisar Laba Rugi Penjualan Beban Pokok Penjualan Beban Gaji Penjualan Beban Iklan Beban Penyusutan Beban Perlengkapan Toko Beban Penjualan Lain-lain Beban Gaji Kantor Beban Sewa Beban Asuransi Beban Administrasi Lain-lain
D
K 98,368,000 234,390,000 571,800,000 48,730,000 16,800,000 13,800,000 569,500,000 56,700,000 65,338,000 50,000,000 685,300,000 135,000,000 5,380,250,000 3,016,200,000 720,800,000 292,000,000
12,600,000 411,100,000 88,700,000 7,800,000 6,237,588,000
6,237,588,000
Tgl a b c d e e f
Keterangan beban pokok penjualan penjualan beban asuransi asuransi bayar dimuka beban perlengkapan toko perlengkapan toko beban penyusutan peralatan akm. Penyusutan peralatan beban gaji penjualan utang gaji beban gaji kantor utang gaji
D
K 1,800,000 1,800,000
12,000,000 12,000,000 4,000,000 4,000,000 14,000,000 14,000,000 7,000,000 7,000,000 6,600,000 6,600,000
No Akun
Nama Akun
110 Kas
NSSD
D
Panorama Hijau Kertas Kerja Per 31 Mei 2016
Penyesuaian
K
D
NSD
K
D
98,368,000
98,368,000
112 Piutang Usaha
234,390,000
234,390,000
115 Persediaan
571,800,000
1,800,000
116 Perkiraan Barang Retur
48,730,000
117 Asuransi dibayar dimuka
16,800,000
12,000,000
4,800,000
118 Perlengkapan Toko
13,800,000
4,000,000
9,800,000
123 Peralatan Toko
35,000,000
570,000,000
569,500,000
569,500,000
124 Akm. penyusutan-peralatan toko
56,700,000
210 Utang Usaha
65,338,000
211 Utang Gaji 212 Utang Pengembalian Dana
83,730,000
14,000,000
13,600,000 50,000,000
60,000,000
310 Modal, Lina Talisa, 1 Juni 2015 311 Prive, Lina Talisa
685,300 135,000,000
135,000,000
312 Ikhtisar Laba Rugi 410 Penjualan 510 Beban Pokok Penjualan
5,380,250,000
60,000,000
3,016,200,000
1,800,000
520 Beban Gaji Penjualan
720,800,000
7,000,000
521 Beban Iklan
292,000,000
522 Beban Penyusutan 523 Beban Perlengkapan Toko 529 Beban Penjualan Lain-lain 530 Beban Gaji Kantor 531 Beban Sewa 532 Beban Asuransi
2,983,000,000 727,800,000 292,000,000
14,000,000
14,000,000
4,000,000
4,000,000
12,600,000 411,100,000
35,000,000
12,600,000 6,600,000
88,700,000
417,700,000 88,700,000
12,000,000
12,000,000
539 Beban Administrasi Lain-lain JUMLAH Laba Bersih Modal Akhir Lina Talisa
7,800,000 6,237,588,000
7,800,000 5,552,973,300
140,400,000
140,400,000
6,265,188,000
Panorama Hijau Kertas Kerja Per 31 Mei 2016 NSD
K
Laporan Laba Rugi
Laporan Posisi Keuangan
K
D
K
98,368,000 234,390,000 570,000,000 83,730,000 4,800,000 9,800,000 569,500,000 70,700,000
70,700,000
65,338,000
65,338,000
13,600,000
13,600,000
110,000,000
110,000,000
Penutupan
D
K
685,300,000
685,300,000
135,000,000
135,000,000
135,000,000 5,244,900,000
5,320,250,000
5,320,250,000
685,300,000
5,320,250,000
5,320,250,000
2,983,000,000
2,983,000,000
727,800,000
727,800,000
292,000,000
292,000,000
14,000,000
14,000,000
4,000,000
4,000,000
12,600,000
12,600,000
417,700,000
417,700,000
88,700,000
88,700,000
12,000,000
12,000,000
7,800,000 6,265,188,000
7,800,000
4,559,600,000 5,320,250,000
1,705,588,000
760,650,000 760,650,000
944,938,000
10,700,150,000
10,700,150,000
Panorama Hijau Laporan Laba Rugi Per 31 Mei 2016 Penjualan Beban pokok Penjualan Laba kotor Beban operasi Beban penjualan Beban Gaji penjualan Beban Iklan Beban penjualan lain-lain Beban penyusutan Beban perlengkapan toko JUMLAH beban penjualan Beban Administrasi beban Gaji Kantor beban sewa beban administrasi lain-lain beban asuransi jumlah beban administrasi Laba Bersih
727,800,000 292,000,000 12,600,000 14,000,000 4,000,000 1,050,400,000 417,700,000 88,700,000 7,800,000 12,000,000 526,200,000
5,320,250,000 2,983,000,000 2,337,250,000
1,576,600,000 760,650,000
Panorama Hijau Laporan Ekuitas Pemilik per 31 Mei 2016 Modal,Lina talisa, 1 Juni 2015 685,300,000 Laba bersih 760,650,000 1,445,950,000 Prive, Lina Talisa 135,000,000 kenaikan Ekuitas Pemilik Modal Akhir, 31 Mei 2016
1,310,950,000 1,310,950,000
Panorama Hijau Laporan Posisi Keuangan per 31 Mei 2016 Aset Aset Lancar Kas piutang usaha persediaan perkiraan barang retur asuransi bayar dimuka perlengkapan toko Jumlah
98,368,000 234,390,000 570,000,000 83,730,000 4,800,000 9,800,000 1,001,088,000
Aset Tetap peralatan toko akm. Penyusutan peralatan Jumlah Total Aset
569,500,000 70,700,000 498,800,000 1,499,888,000
jau uangan 016 liabilitas Utang Usaha utang gaji Utang pengembalian dana jumlah ekuitas pemilik Modal,Lina talisa
65,338,000 13,600,000 110,000,000 188,938,000
1,310,950,000 1,499,888,000
TGL 2016 Mei
Panorama Hijau Jurnal Penutup Per 31 Mei 2016 Keterangan ref post 31 Penjualan 410 Ikhtisar Laba Rugi 312 31 Ikhtisar Laba Rugi 312 Beban Pokok Penjualan 510 Beban Gaji Penjualan 520 Beban Iklan 521 Beban Penyusutan 522 Beban Perlengkapan Toko 523 Beban Penjualan Lain-lain 529 Beban Gaji Kantor 530 Beban Sewa 531 Beban Asuransi 532 Beban Administrasi Lain-lain 539 31 Ikhtisar Laba Rugi 312 Modal Lina Talisa 310 31 Modal Lina Talisa 310 Prive Lina Talisa 311
D 5,320,250,000
K 5,320,250,000
4,559,600,000 2,983,000,000 727,800,000 292,000,000 14,000,000 4,000,000 12,600,000 417,700,000 88,700,000 12,000,000 7,800,000 685,300,000 685,300,000 135,000,000 10,700,150,000
135,000,000 10,700,150,000
Panorama Hijau Neraca Saldo Setelah Penutupan
NO.Akun Keterangan 110 Kas 112 Piutang Usaha 115 Persediaan 116 Perkiraan Barang Retur 117 Asuransi dibayar dimuka 118 Perlengkapan Toko 123 Peralatan Toko 124 Akm. penyusutan-peralatan toko 210 Utang Usaha 211 Utang Gaji 212 Utang Pengembalian Dana 310 Modal Lina Talisa
D 98,368,000 234,390,000 570,000,000 83,730,000 4,800,000 9,800,000 569,500,000
1,570,588,000
K
70,700,000 65,338,000 13,600,000 110,000,000 550,300,000 809,938,000
Related Documents
Bab 6 Done!!
October 2019 21
All Bab Done Skrp.pdf
October 2019 28
Done
November 2019 44
Bab 6
June 2020 19
Bab 6
June 2020 19
Bab 6
June 2020 18More Documents from ""
Apakah Kamu Mendengar Itu.docx
May 2020 40
Makalah Kwu Kel 3.docx
May 2020 24
Makalah Elearning Icu.docx
June 2020 12
8. Bab V.docx
May 2020 29