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

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