Muhammad Nur( 081371193935 )

Nama Akun Neraca Saldo Cash (Kas) 34,611.50 Account Receivable (Piutang Dagang) 266,910.00 Merchandise Inventory (Persediaan) 728,500.00 Prepaid insurance (Ass. Dibayar Dimuka) 32,860.00 Store Supply (Perlengkapan Toko) 11,625.00 Office Supply (Perlengkapan Kantor) 5,270.00 Store Equipment (Peralatan Toko) 697,500.00 Acc Dep.Store Equipment (Akm. Peny. Perl. Toko) 124,930.00 Office Equipment (Peralatan Kantor) 223,200.00 Acc Dep.Office Equipment (Akm. Peny. Perl.Kantor) 53,320.00 Account Payable (Utang Dagang) 175,770.00 Salaries Payable ( Utang Gaji) Unearned Rent (Pendapatan diterima dimuka) 3,720.00 Note Payable (Utang Wesel) 573,500.00 Doug Easterly Capital 874,510.00 Doug Westerly, Withdrawwals 124,000.00 Income Summary (Ikhtisar Laba Rugi) Sales (Penjualan) 2,645,152.50 Sales Return (Return Penjualan) 48,050.00 Sales Discount (Diskon Penjualan) 18,600.00 Purchase (Pembelian) 1,553,720.00 Purchase Return and Allowance (Return dan Pot. Pembelian) 28,210.00 Purchase Discount (Diskon Pembelian) 7,827.50 Freight in (Transportasi Masuk) 53,940.00 Sales Salaries Expense (Beban Gaji Penjualan) 267,840.00 Advertising Expense (Beban Iklan) 91,295.00 Depreciation Expense of Store Equipment (B. Peny. Peralatan Toko) Store Supplies Expense (B. Perl. Kantor ) Miscellancous Expense of sales (B. Rupa-rupa penjualan ) 5,843.50 Office Salariex Expense (B. Gaji kantor) 186,000.00 Rent Expense ( B. Sewa ) 93,000.00 Insurance Expense (B. Asuransi ) Depreciation Expense of Office Equipment (B. Peny. Peralatan Kantor) Office Supplies Expense (B. Perl. Kantor) Miscellancous Expense of Administration (B. Administrasi Rupa-rupa ) 5,115.00 Rent Income (Pendapatan Sewa) Interest Expense (B. Bunga) 39,060.00

Data Penyesuaian : a. Persedian barang dagang awal b. Persedian barang dagang akhir c. Asuransi yang terpakai habis selama tahun 2001 d. Perlengkapan yang tersisa 31 Desember Perlengkapan toko Perlengkapan kantor e. Penyusutan selama satu tahun Peralatan toko Peralatan kantor f. Utang gaji 31 Desember Gaji Penjualan Gaji kantor g. Sewa diterima dimuka per 31 Desenber

728,500.00 787,400.00 15,500.00 3,720.00 2,790.00 26,350.00 13,950.00 (4,495.00 ) (2,325.00

6,820.00 ) 1,240.00

(2,325.00

6,820.00 )

UD. AIR DINGIN JURNAL PENYESUAIAN PER 31 DES 2007 TGL A

KET Income Summary / Ikhtisar Laba Rugi (Merchandise Inventory / Persediaan )

REF

Merchandise Inventory (Income Summary ) B

C

D

E

F

Insurance Expense / Beban Asuransi (Prepaid Insuranse / Ass. dibayar dimuka )

D 728,500

K 728,500

787,400 787,400 15,500 15,500

Store Supplyes Expense / B. Perl. Kantor (Store Supplies / Perl. Kantor )

7,905

Office Suppies Expense / B. Perl. Kantor (Office Supply / Perl. Kantor )

2,480

7,905

2,480

Dep. Exspense Of Store Equipment / B. Peny. Peral. Toko (Acc. Dep. Of Office Equipment / Acc. Peny. Peral. Toko )

26,350

Dep. Exspense Of Office Equipment / B. Peny. Peral. Kantor (Acc. Dep. Of Office Equipment / Acc. Peny. Peral. Kantor )

13,950

26,350

13,950

Sales Salaries Exspense / B. Gaji Penjualan Office Salaries Exspense / B. Perl. Kantor (Salaries Payable / Utang Gaji )

4,495 2,325

Unernead Rent / Pend. Diterima Dimuka (Rent Income / Pend. Sewa )

2,480

6,820

1,591,385

2,480 1,591,385

UD. AIR DINGIN LAP. L/R 31-Dec-07 Penjualan Return Penjualan Diskon Penjualan (Penjualan bersih ) Persediaan awal Pembelian Return Pembelian Diskon Pembelian Pembelian Bersih Transportasi masuk

48,050 18,600 728,500 1,553,720 28,210 7,828 36,038 1,517,683 53,940 1,571,623 2,300,123 787,400

Barang dagang tersedia untuk dijual Persedian akhir Harga pokok penjualan Laba kotor Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban Beban

gaji penjualan iklan peny. Peral.toko perl. Toko rupa-rupa penjualan gaji kantor sewa asuransi peny. Peral. Kantor peral. Kantor administrasi rupa-rupa bunga Total beban-beban

Pendapatan sewa Laba bersih

272,335 91,295 26,350 7,905 5,844 188,325 93,000 15,500 13,950 2,480 5,115 39,060

UD. AIR DINGIN LAP. L/R 31-Dec-07 2,645,153 66,650 2,578,503

1,512,723 1,065,780

761,159 304,622 2,480 307,102

UD. AIR DINGIN LAP. EKUITAS PEMILIK Per 31 Des 2007 Modal Awal Doug Basterly Laba Bersih Tahun Berjalan 307,102 Penarikan Doug Basterly 124,000 Kenaikan Ekuitas Pemilik Modal Doug Basterly per 31 Des 2007

874,510

183,102 1,057,612

UD. AIR DINGIN LAP. NERACA Per 31 Des 2007 Kas Piutang dagang Persediaan Ass. Dibayar Dimuka Perlengkapan Kantor Perlengkapan Toko Peralatan Toko Akm. Peny. Peral. Toko

697,500 151,280

Peralatan Kantor Akm. Peny. Peral. Kantor

223,200 67,270 Total Aktiva

Utang dagang Utang gaji Pend. Diterima Dimuka Utang Wesel

175,770 6,820 1,240 573,500 Total Kewajiban

Modal Modal Doug Basterly per 31 Des 2007 Total Kewajiban dan Modal

757,330

1,057,612

UD. AIR DINGIN LAP. NERACA Per 31 Des 2007 34,612 266,910 787,400 17,360 3,720 2,790

546,220

155,930 1,814,942

1,814,942

NAMA AKUN

UD. AIR DINGIN NERACA LAJUR UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2007 NERACA SALDO PENYESUAIAN

D K Cash (Kas) 34,612 Account Receivable (Piutang Dagang) 266,910 Merchandise Inventory (Persediaan) 728,500 Prepaid Insurance (Asuransi Dibayar Dimuka) 32,860 Store Supply (Perlengkapan Toko) 11,625 Office Supply (Perlengkapan Kantor) 5,270 Store Equipment (Peralatan Toko) 697,500 Acc. Dep. Store Equipment (Akm. Peny. Peral. Toko) 124,930 Office Equipment (Akm. Peny. Peral. Kantor) 223,200 Acc. Dep. Store Equipment (Akm. Peny. Peral. Kantor) 53,320 Account Payable (Utang Dagang) 175,770 Salaries Payable (Utang Gaji) Unearned Rent (Pend. Diterima dimuka) 3,720 Note Payable (Utang Wesel) 573,500 Doug Easterly Capital 874,510 Doug Westerly, Withdrawwals 124,000 Income Summary (Ikhtisar Laba Rugi) Sales (Penjualan) 2,645,153 Sales Return (Return Penjualan) 48,050 Sales Discount (Diskon Penjualan) 18,600 Purchase (Pembelian) 1,553,720 Purchase Return and Alowwance (Return dan Pot. Pembelian 28,210 Purchase Discount (Diskon Pembelian) 7,828 Freight in (Transportasi Masuk) 53,940 Sales Salaries Expense (B. Gaji Penjualan) 267,840 Advertising Expense (B. Iklan) 91,295 Depreciation Expense Of Store Equipment (B. Peny. Peral. Toko) Store Supplies Expense (B. Perlengkapan Toko) Miscellaneous Expense of sales (B. Rupa-rupa Penjualan) 5,844 Office Salariex Expense (B. Gaji kantor) 186,000 Rent Expense (B. Sewa) 93,000 Insurance Expense (B. Asuransi) Depreciation Expense Of Office Equipment (B. Peny. Peral. Kantor) Office Supplies Expense (B. Perlengkapan Kantor) Miscellaneous Expense of Administration (B. Administrasi Rupa-rupa) 5,115 Rent Income (Pendapatan Sewa) Interest Expense (B. Bunga) 39,060 4,486,940

###

D

787,400

K

728,500 15,500 7,905 2,480 26,350 13,950 6,820

2,480

728,500

787,400

4,495 26,350 7,905 2,325 15,500 13,950 2,480 2,480

1,591,385

###

UD. AIR DINGIN NERACA LAJUR ANG BERAKHIR 31 DESEMBER 2007 NERACA SALDO YG DISESUAIKAN D K 34,612 266,910 787,400 17,360 3,720 2,790 697,500 151,280 223,200 67,270 175,770 6,820 1,240 573,500 874,510 124,000 728,500 787,400 2,645,153 48,050 18,600 1,553,720 28,210 7,828 53,940 272,335 91,295 26,350 7,905 5,844 188,325 93,000 15,500 13,950 2,480 5,115 2,480 39,060 ###

###

LAP. LABA RUGI D

K

NERACA D 34,612 266,910 787,400 17,360 3,720 2,790 697,500

K

151,280 223,200 67,270 175,770 6,820 1,240 573,500 874,510 124,000 728,500

787,400 2,645,153

48,050 18,600 1,553,720 28,210 7,828 53,940 272,335 91,295 26,350 7,905 5,844 188,325 93,000 15,500 13,950 2,480 5,115 2,480 39,060 ### 307,102 ###

### 2,157,492 ###

1,850,390 307,102 ### ###

TGL KET 31 Sales Rent Income Income Summary

UD. AIR DINGIN JURNAL PENUTUP PER 31 DES 2007 Ref

D 2,645,153 2,480

K

2,647,633

Income Summary Sales Salaries Expense Advertising Expense Dep. Expense of Store Equipment Store Supplies Expense Miscellaneus Expense Expense Office Salaries Expense Rent Expense Insuranse Expense Dep. Expense of Office Equipment Office Supply Expense Miscellaneus Expense Administration Interest Expense

761,159

Income Summary Doug Esterly, Capital

307,102

Income Summary Doug Esterly, Withdrawwal

124,000

272,335 91,295 26,350 7,905 5,844 188,325 93,000 15,500 13,950 2,480 5,115 39,060

307,102

124000

UD. AIR DINGIN NSSP PER 31 DES 2007 NO

AKUN Cash Accout Receivable Merchandise Inventory Prepaid Insurance Store Supply Office Supply Store Equipment Acc. Dep Store Equipment Office Equipment Acc. Dep Office Equipment Accout Payable Salaries Payable Unearnead Rent Note Payable Doug Easterly, Capital

D

K

34,612 266,910 787,400 17,360 3,720 2,790 697,500 151,280 223,200

2,033,492

67,270 175,770 6,820 1,240 573,500 1,057,612 2,033,492