Neraca Lajur & Lap. Keu Perusahaan Dagang
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AJP Nama perkiraan Kas Piutang dagang Persd. Barang dagang Asuransi dibayar dimuka Advertensi dibayar dimuka Tanah Gedung Akumulasi dep. Gedung Utang dagang Utang Gaji Utang sewa Modal Prive Penjualan Retur penjualan Potongan penjualan Pembelian Biaya angkut Pemb. Retur pembelian Potongan pembelian Biaya advertensi Gaji pegawai Biaya sewa Biaya Asuransi Biay Peny. Gedung Hpp Total Ikht. R/L
Debet 4,260,700 335,000 2,000,000 360,000
Kredit -
Debet
500,000 60,000
30,000,000 60,000,000 -
2,000,000 150,000
100,000 400,000 62,000 3,250,000 250,000 160,000 1,800,000 200,000
91,428,700 9,250,000 300,000 49,000 -
103,177,700
103,177,700
300,000 49,000 90,000 40,000 240,000 500,000 5,500,000 7,279,000
a.Persediaan barang dagang (Merchandise Inventory) yang ada pada akhir periode Rp. 500.000,b.Biaya asuransi selama periode tersebut Rp. 240.000,c.Advertensi dibayar dimuka Rp. 60.000,d.Gaji YMH dibayar (Salary payable) Rp. 90.000,e.Sewa YMH dibayar (Rent Payable)Rp. 40.000,f.Penyusutan gedung untuk 1 tahun Rp. 500.000
HPP Pembelian Biaya Angkut Pembelian Persediaan Awal
5,500,000 3,250,000 250,000 2,000,000
Retur Pembelian Potongan Pembelian Persediaan Akhir HPP
300,000 49,000 500,000
Biaya Asuransi Asuransi Dibayar Dikmuka
240,000
849,000
240,000
Advertensi dibayar dimuka Biaya Advertensi
60,000
Biaya Gaji Hutang Gaji
90,000
Biaya sewa Hutang sewa
40,000
Bi. Peny Gedung Ak Peny. Gedung
60,000
90,000
40,000 500,000 500,000
PERTEMUAN 10 / PERUSHAAN DAGANG AJP Kredit
2,000,000 240,000
NSD Debet 4,260,700 335,000 500,000 120,000 60,000 30,000,000 60,000,000
500,000
R/L Kredit
Debet
Kredit
Debet 4,260,700 335,000 500,000 120,000 60,000 30,000,000 60,000,000
2,500,000 150,000 90,000 40,000 91,428,700
90,000 40,000
Kredit
2,500,000 150,000 90,000 40,000 91,428,700
100,000
100,000 9,250,000
9,250,000
400,000 62,000
400,000 62,000
100,000 1,890,000 240,000 240,000 500,000 4,651,000 103,458,700
100,000 1,890,000 240,000 240,000 500,000 4,651,000 8,083,000 1,167,000 9,250,000
3,250,000 250,000
60,000
849,000 7,279,000
103,458,700
9,250,000
95,375,700
9,250,000
95,375,700
94,208,700 1,167,000 95,375,700
hir periode Rp. 500.000,-
pemb bersih Pembelian 3,250,000 bi angkut 250,000
3,500,000 ### retur pot
300,000 49,000
3,151,000 ### ###
AN DAGANG Laporan R/L Penjualan Retur Penjualan Potongan Penjualan
8,788,000
2,000,000 3,151,000 5,151,000 500,000
4,137,000
100,000 240,000 240,000 500,000 1,890,000 2,970,000
Laba Usaha
1,167,000
Laporan Perubahan Modal Modal awal Laba Prive Modal akhir
Kas Piutang Dagang Persediaan Barang Dagang Ass dibayar dimuka Adv dibayar dimuka Tanah Gedung Ak. Peny. Gd
Pasiva 4,651,000
Laba kotor
Biaya-biaya usaha Biaya Adv Biaya sewa Biaya Ass Biaya Peny. Gd Biaya Gaji
Aktiva
9,250,000 400,000 62,000
Penjualan bersih
HPP Persediaan awal Pembelian bersih Barang yg siap u/ dijual Persediaan akhir HPP
Neraca
91,428,700 1,167,000 (100,000) 92,695,700
Utang Modal
Neraca
4,260,700 335,000 500,000 120,000 60,000 30,000,000 60,000,000 2,500,000 57,500,000 92,775,700 280,000 92,495,700 92,775,700
Ner
S Per 31 Nama Rekening Kas Perlengkapan Peralatan Salon Ak Peny. _Perlt Utang Usaha Utang Bank Utang Gaji Utang Bunga Modal Prive Pendapatan Jasa Biaya Gaji Biaya Sewa Biaya Perlengkapan Biaya Bunga Biaya Penyusutan Peralatan Biaya Lain-lain ikh r/l
Jumlah
Neraca Saldo D 262,000 200,000 4,500,000
K -
-
200,000 3,000,000
100,000 168,000 120,000
1,500,000 700,000 -
50,000
5,400,000
-
5,400,000
Neraca Lajur Salon Anisa Per 31 Desember 2002 AJP D
NSD K 150,000
D 262,000 50,000 4,500,000
25,000
R/L K
D
K
25,000 200,000 3,000,000 18,000 4,000 1,500,000
18,000 4,000 100,000
700,000 18,000
186,000 120,000 150,000 4,000 25,000 50,000
150,000 4,000 25,000
197,000
197,000
5,447,000
700,000 186,000 120,000 150,000 4,000 25,000 50,000 165,000
5,447,000
700,000
700,000
Neraca D 262,000 50,000 4,500,000
K
25,000 200,000 3,000,000 18,000 4,000 1,500,000 100,000
165,000
4,912,000
4,912,000
Debet 4,260,700 335,000 2,000,000 360,000
Kredit -
Debet
500,000 60,000
30,000,000 60,000,000 -
2,000,000 150,000
100,000 400,000 62,000 3,250,000 250,000 160,000 1,800,000 200,000
91,428,700 9,250,000 300,000 49,000 -
103,177,700
103,177,700
300,000 49,000 90,000 40,000 240,000 500,000 5,500,000 7,279,000
a.Persediaan barang dagang (Merchandise Inventory) yang ada pada akhir periode Rp. 500.000,b.Biaya asuransi selama periode tersebut Rp. 240.000,c.Advertensi dibayar dimuka Rp. 60.000,d.Gaji YMH dibayar (Salary payable) Rp. 90.000,e.Sewa YMH dibayar (Rent Payable)Rp. 40.000,f.Penyusutan gedung untuk 1 tahun Rp. 500.000
HPP Pembelian Biaya Angkut Pembelian Persediaan Awal
5,500,000 3,250,000 250,000 2,000,000
Retur Pembelian Potongan Pembelian Persediaan Akhir HPP
300,000 49,000 500,000
Biaya Asuransi Asuransi Dibayar Dikmuka
240,000
849,000
240,000
Advertensi dibayar dimuka Biaya Advertensi
60,000
Biaya Gaji Hutang Gaji
90,000
Biaya sewa Hutang sewa
40,000
Bi. Peny Gedung Ak Peny. Gedung
60,000
90,000
40,000 500,000 500,000
PERTEMUAN 10 / PERUSHAAN DAGANG AJP Kredit
2,000,000 240,000
NSD Debet 4,260,700 335,000 500,000 120,000 60,000 30,000,000 60,000,000
500,000
R/L Kredit
Debet
Kredit
Debet 4,260,700 335,000 500,000 120,000 60,000 30,000,000 60,000,000
2,500,000 150,000 90,000 40,000 91,428,700
90,000 40,000
Kredit
2,500,000 150,000 90,000 40,000 91,428,700
100,000
100,000 9,250,000
9,250,000
400,000 62,000
400,000 62,000
100,000 1,890,000 240,000 240,000 500,000 4,651,000 103,458,700
100,000 1,890,000 240,000 240,000 500,000 4,651,000 8,083,000 1,167,000 9,250,000
3,250,000 250,000
60,000
849,000 7,279,000
103,458,700
9,250,000
95,375,700
9,250,000
95,375,700
94,208,700 1,167,000 95,375,700
hir periode Rp. 500.000,-
pemb bersih Pembelian 3,250,000 bi angkut 250,000
3,500,000 ### retur pot
300,000 49,000
3,151,000 ### ###
AN DAGANG Laporan R/L Penjualan Retur Penjualan Potongan Penjualan
8,788,000
2,000,000 3,151,000 5,151,000 500,000
4,137,000
100,000 240,000 240,000 500,000 1,890,000 2,970,000
Laba Usaha
1,167,000
Laporan Perubahan Modal Modal awal Laba Prive Modal akhir
Kas Piutang Dagang Persediaan Barang Dagang Ass dibayar dimuka Adv dibayar dimuka Tanah Gedung Ak. Peny. Gd
Pasiva 4,651,000
Laba kotor
Biaya-biaya usaha Biaya Adv Biaya sewa Biaya Ass Biaya Peny. Gd Biaya Gaji
Aktiva
9,250,000 400,000 62,000
Penjualan bersih
HPP Persediaan awal Pembelian bersih Barang yg siap u/ dijual Persediaan akhir HPP
Neraca
91,428,700 1,167,000 (100,000) 92,695,700
Utang Modal
Neraca
4,260,700 335,000 500,000 120,000 60,000 30,000,000 60,000,000 2,500,000 57,500,000 92,775,700 280,000 92,495,700 92,775,700
Ner
S Per 31 Nama Rekening Kas Perlengkapan Peralatan Salon Ak Peny. _Perlt Utang Usaha Utang Bank Utang Gaji Utang Bunga Modal Prive Pendapatan Jasa Biaya Gaji Biaya Sewa Biaya Perlengkapan Biaya Bunga Biaya Penyusutan Peralatan Biaya Lain-lain ikh r/l
Jumlah
Neraca Saldo D 262,000 200,000 4,500,000
K -
-
200,000 3,000,000
100,000 168,000 120,000
1,500,000 700,000 -
50,000
5,400,000
-
5,400,000
Neraca Lajur Salon Anisa Per 31 Desember 2002 AJP D
NSD K 150,000
D 262,000 50,000 4,500,000
25,000
R/L K
D
K
25,000 200,000 3,000,000 18,000 4,000 1,500,000
18,000 4,000 100,000
700,000 18,000
186,000 120,000 150,000 4,000 25,000 50,000
150,000 4,000 25,000
197,000
197,000
5,447,000
700,000 186,000 120,000 150,000 4,000 25,000 50,000 165,000
5,447,000
700,000
700,000
Neraca D 262,000 50,000 4,500,000
K
25,000 200,000 3,000,000 18,000 4,000 1,500,000 100,000
165,000
4,912,000
4,912,000
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