NO.

AKUN NAMA AKUN SALDO AWAL DEBIT/KREDIT

1-1100 Cash In Bank Rp 41,520,000 DEBIT
1-1200 Petty Cash Rp 9,800,000 DEBIT
1-1300 Account Receivable Rp 795,300,000 DEBIT
1-1400 Allowance For Doubtful Debt Rp 11,800,000 KREDIT
1-1500 Merchandise Inventory Rp 717,000,000 DEBIT
1-1600 Store Supplies Rp 9,800,000 DEBIT
1-1700 Prepaid Insurance Rp 15,300,000 DEBIT
1-1800 Prepaid Rent Rp 21,300,000 DEBIT
1-1900 Prepaid Tax Rp 15,000,000 DEBIT
1-1910 PPN Income Rp - DEBIT
1-1920 Prepaid PPN Rp - DEBIT
1-2100 Equipment at Cost Rp 63,300,000 DEBIT
1-2110 Equipment Accum Depr. Rp 16,500,000 KREDIT
2-1100 Account Payable Rp 535,700,000 KREDIT
2-1200 Expense Payable Rp 8,865,000 KREDIT
2-1300 Income Tax Payable Rp - KREDIT
2-1400 PPN Payable Rp 3,500,000 KREDIT
2-1500 Devidend Payable Rp 2,500,000 KREDIT
2-1600 PPN Outcome Rp - KREDIT
2-2100 Bank Megan Loan Rp 490,000,000 KREDIT
3-1100 Capital Stock Rp 420,250,000 KREDIT
3-1200 Devidend Rp 25,400,000 DEBIT
3-1300 Income Summary Rp - KREDIT
4-1100 Sales Rp 753,800,000 KREDIT
4-1200 Sales Return Rp - DEBIT
5-1100 Cost Of Goods Sold Rp 387,230,000 DEBIT
5-1200 Freight Paid Rp 8,800,000 DEBIT
6-1000 Advertising Expense Rp 4,200,000 DEBIT
6-1100 Telephone & electricity Expense Rp 8,700,000 DEBIT
6-1200 Store Supplies Expense Rp 4,750,000 DEBIT
6-1300 Badt Dabt Expense Rp 15,100,000 DEBIT
6-1400 Depreciation Expense Rp 16,500,000 DEBIT
6-1500 Insurance Expense Rp 14,300,000 DEBIT
6-1600 Rent Expense Rp 23,300,000 DEBIT
6-1700 Wages and salaries Rp 36,300,000 DEBIT
6-1800 Other Operating Expense Rp 9,300,000 DEBIT
8-1100 Interest Revenue Rp 6,985,000 KREDIT
9-1100 Interest Expense Rp 1,100,000 DEBIT
9-1200 Bank service Charge Rp 6,600,000 DEBIT
9-1300 Income Tax Expense Rp - DEBIT
KELOMPOK
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
NERACA
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
LABA/RUGI
TANGGAL KODE PEMBANTU
12/1/2011
12/2/2011
12/3/2011
12/4/2011
12/6/2011

12/6/2011
12/7/2011

12/9/2011
12/9/2011
12/10/2011

12/11/2011

12/12/2011
12/13/2011

12/14/2011
12/15/2011
17/1/2/2011
12/18/2011

12/18/2011
12/20/2011
12/22/2011

12/23/2011
12/25/2011
12/26/2011
12/27/2011

12/29/2011

12/30/2011
URAIAN
Pembayaran Gaji Karyawan bulan November 2011
Pembuatan brosur perusahaan untuk keperluan iklan
pelunasan faktur F11-12 tertanggal 25 November 2011
Rekening listrik bulan November 2011 Rp. 1855000 rekening telepon bulan November 2011 Rp. 1680000
Penjualan

Pelunasan faktur Fk2011 tertanggal 28 November 2011

Pengembalian barang dagangan

Pembelian perlengkapan toko

Pelunasna Faktur C15234 tgl 23 november 2011
Pembelian barang dagangan

Retur penjualan

pelunasan faktur F12-1 tgl 6 desember 2011 dikurangi retur

penjualan tunai

pelunasn faktur f11-25 tgl 29 november 2011 sales+PPN

Pembayaran PPn untuk bulan November 2011
pembayaran Devidend terutang
Penjualan

Pelunasn faktur F05 tgl 10 Desember 2011 dikurangi retur

cicilan piutang yang telah dihapuskan sebesar 60%
Pembelian barang dagangan

Pelunasan faktur F1289 tgl 20 November 2011

Pelunasna Faktur F11-10 tgl 23 November 2011
perbaikan atap toko yang rusak
Penjualan

Pembelian
NO AKUN NAMA AKUN DEBET NO AKUN NAMA AKUN
6-1700 Wages and salaries Rp 4,500,000 1-1100 Cash In Bank
6-1000 Advertising Expense Rp 725,000 1-1200 Petty Cash
1-1100 Cash In Bank Rp 159,500,000 1-1300 Account Receivable
6-1100 Telephone & electricity Ex Rp 2,865,000 1-1100 Cash In Bank
1-1300 Account Receivable Rp 359,500,000 4-1100 Sales
1-1300 Account Receivable Rp 35,950,000 2-1600 PPN Outcome
2-1100 Account Payable Rp 69,300,000 1-1100 Cash In Bank
4-1200 Sales Return Rp 66,000,000 1-1300 Account Receivable
2-1600 PPN Outcome Rp 6,600,000 1-1300 Account Receivable
1-1600 Store Supplies Rp 600,000 1-1200 Petty Cash
2-1100 Account Payable Rp 251,900,000 1-1100 Cash In Bank
1-1500 Merchandise Inventory Rp 439,000,000 2-1100 Account Payable
1-1910 PPN Income Rp 43,900,000 2-1100 Account Payable
4-1200 Sales Return Rp 65,000,000 1-1300 Account Receivable
2-1600 PPN Outcome Rp 6,500,000 1-1301 Account Receivable
1-1100 Cash In Bank Rp 322,850,000 1-1300 Account Receivable
1-1100 Cash In Bank Rp 344,000,000 4-1100 Sales
1-1101 Cash In Bank Rp 34,400,000 2-1600 PPN Outcome
1-1100 Cash In Bank Rp 316,800,000 1-1300 Account Receivable
2-1400 PPN Payable Rp 3,500,000 1-1100 Cash In Bank
2-1600 PPN Outcome Rp 2,500,000 1-1100 Cash In Bank
1-1300 Account Receivable Rp 224,000,000 4-1100 Sales
1-1301 Account Receivable Rp 22,400,000 2-1600 PPN Outcome
2-1100 Account Payable Rp 411,400,000 1-1100 Cash In Bank
1-1100 Cash In Bank Rp 9,000,000 1-1400 Allowance For Doubtful
1-1500 Merchandise Inventory Rp 598,900,000 2-1100 Account Payable
1-1910 PPN Income Rp 59,890,000 2-1100 Account Payable
2-1100 Account Payable Rp 214,500,000 1-1100 Cash In Bank
1-1100 Cash In Bank Rp 178,200,000 1-1300 Account Receivable
6-1800 Other Operating Expense Rp 300,000 1-1200 Petty Cash
1-1300 Account Receivable Rp 557,500,000 4-1100 Sales
1-1300 Account Receivable Rp 55,750,000 2-1600 PPN Outcome
1-1500 Merchandise Inventory Rp 486,600,000 2-1100 Account Payable
1-1910 PPN Income Rp 48,660,000 2-1100 Account Payable
2-2100 Bank Megan Loan Rp 10,000,000 1-1100 Cash In Bank
9-1100 Interest Expense Rp 100,000 1-1100 Cash In Bank
KREDIT
Rp 4,500,000 OK
Rp 725,000 OK
Rp 159,500,000 OK
Rp 2,865,000 OK
Rp 359,500,000 OK
Rp 35,950,000 OK
Rp 69,300,000 OK
Rp 66,000,000 OK
Rp 6,600,000 OK
Rp 600,000 OK
Rp 251,900,000 OK
Rp 439,000,000 OK
Rp 43,900,000 OK
Rp 65,000,000 OK
Rp 6,500,000 OK
Rp 322,850,000 OK
Rp 344,000,000 OK
Rp 34,400,000 OK
Rp 316,800,000 OK
Rp 3,500,000 OK
Rp 2,500,000 OK
Rp 224,000,000 OK
Rp 22,400,000 OK
Rp 411,400,000 OK
Rp 9,000,000 OK
Rp 598,900,000 OK
Rp 59,890,000 OK
Rp 214,500,000 OK
Rp 178,200,000 OK
Rp 300,000 OK
Rp 557,500,000 OK
Rp 55,750,000 OK
Rp 486,600,000 OK
Rp 48,660,000 OK
Rp 10,000,000 OK
Rp 100,000 OK
NO. AKUN 1-1800
NAMA AKUN Prepaid Rent

SALDO AWAL 21300000 DEBIT

SALDO AKHIR

TANGGAL KODE PEMBANTU URAIAN

DEBIT KREDIT SALDO AKHIR
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
Rp - Rp - Rp 21,300,000
 AWAL
4-1100 Sales Rp 753,800,000
4-1200 Sales Return Rp -
5-1100 Cost Of Goods Sold Rp 387,230,000
Laba (Rugi) Kotor Rp 366,570,000

5-1200 Freight Paid Rp 8,800,000

6-1000 Advertising Expense Rp 4,200,000
6-1100 Telephone & electricity Expense Rp 8,700,000
6-1200 Store Supplies Expense Rp 4,750,000
6-1300 Badt Dabt Expense Rp 15,100,000
6-1400 Depreciation Expense Rp 16,500,000
6-1500 Insurance Expense Rp 14,300,000
6-1600 Rent Expense Rp 23,300,000
6-1700 Wages and salaries Rp 36,300,000
6-1800 Other Operating Expense Rp 9,300,000
Jumlah Biaya Usaha Rp 141,250,000

Laba Bersih Usaha Rp 225,320,000

8-1100 Interest Revenue Rp 6,985,000

9-1100 Interest Expense Rp 1,100,000
9-1200 Bank service Charge Rp 6,600,000
9-1300 Income Tax Expense Rp -
Jumlah Pendapatan Lain-Lain Rp (715,000)

Laba (Rugi) Sebelum Pajak Rp 224,605,000

Pajak 10% Rp 22,460,500

Laba Setelah Pajak Rp 202,144,500

 BERJALAN AKHIR
Rp 1,485,000,000 Rp 2,238,800,000
Rp 131,000,000 Rp 131,000,000
Rp - Rp 387,230,000
Rp 1,354,000,000 Rp 1,720,570,000

Rp - Rp 8,800,000
Rp 725,000 Rp 4,925,000
Rp 2,865,000 Rp 11,565,000
Rp - Rp 4,750,000
Rp - Rp 15,100,000
Rp - Rp 16,500,000
Rp - Rp 14,300,000
Rp - Rp 23,300,000
Rp 4,500,000 Rp 40,800,000
Rp 300,000 Rp 9,600,000
Rp 8,390,000 Rp 149,640,000

Rp 1,345,610,000 Rp 1,570,930,000

Rp - Rp 6,985,000
Rp 100,000 Rp 1,200,000
Rp - Rp 6,600,000
Rp - Rp -
Rp (100,000) Rp (815,000)

Rp 1,345,510,000 Rp 1,570,115,000

Rp 134,551,000 Rp 157,011,500

Rp 1,210,959,000 Rp 1,413,103,500
 AWAL BERJALAN
AKTIVA

1-1100 Cash In Bank Rp 41,520,000 Rp 394,185,000

1-1200 Petty Cash Rp 9,800,000 Rp (1,625,000)
1-1300 Account Receivable Rp 795,300,000 Rp 133,650,000
1-1400 Allowance For Doubtful Debt Rp 11,800,000 Rp (9,000,000)
1-1500 Merchandise Inventory Rp 717,000,000 Rp 1,524,500,000
1-1600 Store Supplies Rp 9,800,000 Rp 600,000
1-1700 Prepaid Insurance Rp 15,300,000 Rp -
1-1800 Prepaid Rent Rp 21,300,000 Rp -
1-1900 Prepaid Tax Rp 15,000,000 Rp -
1-1910 PPN Income Rp - Rp 152,450,000
1-1920 Prepaid PPN Rp - Rp -
1-2100 Equipment at Cost Rp 63,300,000 Rp -
1-2110 Equipment Accum Depr. Rp 16,500,000 Rp -
Rp 1,716,620,000 Rp 2,194,760,000

AWAL BERJALAN
PASSIVA
2-1100 Account Payable Rp 535,700,000 Rp (729,850,000)
2-1200 Expense Payable Rp 8,865,000 Rp -
2-1300 Income Tax Payable Rp - Rp -
2-1400 PPN Payable Rp 3,500,000 Rp 3,500,000
2-1500 Devidend Payable Rp 2,500,000 Rp -
2-1600 PPN Outcome Rp - Rp (132,900,000)
2-2100 Bank Megan Loan Rp 490,000,000 Rp 10,000,000
3-1100 Capital Stock Rp 420,250,000 Rp -
3-1200 Devidend Rp 25,400,000 Rp -
3-1300 Income Summary Rp - Rp -
Rp 1,486,215,000 Rp (849,250,000)
 AKHIR

Rp 435,705,000
Rp 8,175,000
Rp 928,950,000
Rp 2,800,000
Rp 2,241,500,000
Rp 10,400,000
Rp 15,300,000
Rp 21,300,000
Rp 15,000,000
Rp 152,450,000
Rp -
Rp 63,300,000
Rp 16,500,000
Rp 3,911,380,000

AKHIR

Rp (194,150,000)
Rp 8,865,000
Rp -
Rp 7,000,000
Rp 2,500,000
Rp (132,900,000)
Rp 500,000,000
Rp 420,250,000
Rp 25,400,000
Rp -
Rp 636,965,000