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    Kertas Kerja Neraca Lajur

    Uploaded by

    Sri Winarsih Ramadana
    This document contains the chart of accounts and trial balance of PT. Jakarta Tailor Machindo. The chart of accounts lists account numbers and names. The trial balance shows account balances with debits totaling Rp. 2,234,990,000 and credits totaling Rp. 2,234,990,000. It also notes that any difference between debits and credits should be posted to the retained earnings account.

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    Kertas Kerja Neraca Lajur

    Uploaded by

    Sri Winarsih Ramadana
    55 views11 pages
    This document contains the chart of accounts and trial balance of PT. Jakarta Tailor Machindo. The chart of accounts lists account numbers and names. The trial balance shows account balances with debits totaling Rp. 2,234,990,000 and credits totaling Rp. 2,234,990,000. It also notes that any difference between debits and credits should be posted to the retained earnings account.

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    EFA

    Original Title

    Kertas Kerja Neraca Lajur (1)

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    This document contains the chart of accounts and trial balance of PT. Jakarta Tailor Machindo. The chart of accounts lists account numbers and names. The trial balance shows account balances with debits totaling Rp. 2,234,990,000 and credits totaling Rp. 2,234,990,000. It also notes that any difference between debits and credits should be posted to the retained earnings account.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    55 views11 pages

    Kertas Kerja Neraca Lajur

    Uploaded by

    Sri Winarsih Ramadana
    This document contains the chart of accounts and trial balance of PT. Jakarta Tailor Machindo. The chart of accounts lists account numbers and names. The trial balance shows account balances with debits totaling Rp. 2,234,990,000 and credits totaling Rp. 2,234,990,000. It also notes that any difference between debits and credits should be posted to the retained earnings account.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 11

    PT.

    Jakarta Tailor Machindo


    Daftar Rekening ( Chart Of Account )
    Nomor Account
    11,110 Cash On Hand
    11,120 Cash On BCA
    11,210 Account Receivable
    11,220 Allowance For Bad Debt
    11,310 Merchandise Inventory
    11,320 Supplies
    11,410 Prepaid Insurance
    11,420 Prepaid Advertice
    11,430 Prepaid Tax
    11,440 Value added Tax Input (VATI)
    12,110 Equipment At Cost
    12,120 Accum. Depre. Equipment
    12,210 Automotive At Cost
    12,220 Accum. Depre. Automotive
    12,310 Building
    12,320 Accum. Depp. Of Building
    12,330 Land
    21,100 Account Payable
    21,210 Value Added Tax Output ( VATO)
    21,220 Tax Payable Artc 21
    21,230 Tax Payable
    21,310 Salaries Payable
    21,320 Unearned Rent
    21,330 Expense Payable
    22,100 Bank Payable
    31,100 Common Stock
    31,200 Premium On Common Stock
    32,000 Retained Earning
    33,000 Deviden
    41,100 Sale
    41,200 Sale Return
    41,300 Sale Discount
    51,100 Cost Of Good Sold
    51,200 Purchase Discount
    61,100 Salaries Expense
    61,200 Maintenence Expense
    61,300 Water, Eletricity, Telemunication Exp
    61,400 Insurance Expense
    61,500 Advertice Expense
    61,600 Supplies Expense
    61,700 Depre. Equipment Expense
    61,720 Depre. Automotive Expense
    61,800 Bad Debt Expense
    61,900 Miscellaneous Expense
    81,100 Rent Income
    81,200 Interest Income
    81,300 Gain On Exchange Of Fixed Asset
    91,100 Interes Expense
    91,200 Bank Charge
    Jumlah
    PT. Jakarta Tailor Machindo
    Neraca Saldo ( Trial Balance )
    Nomor Account Debet Credit
    11,110 Cash On Hand 26,900,000 -
    11,120 Cash On BCA 155,690,000 -
    11,210 Account Receivable 247,360,000 -
    11,220 Allowance For Bad Debt - 1,950,000
    11,310 Merchandise Inventory 82,800,000 -
    11,320 Supplies 6,000,000 -
    11,410 Prepaid Insurance 15,000,000 -
    11,420 Prepaid Advertice 41,250,000 -
    11,430 Prepaid Tax - -
    11,440 Value added Tax Input (VATI) 35,440,000 -
    12,110 Equipment At Cost 67,000,000 -
    12,120 Accum. Depre. Equipment - 6,750,000
    12,210 Automotive At Cost 138,000,000 -
    12,220 Accum. Depre. Automotive - 19,000,000
    12,310 Building 140,000,000 -
    12,320 Accum. Depp. Of Building - 48,000,000
    12,330 Land 25,000,000 -
    21,100 Account Payable - 121,620,000
    21,210 Value Added Tax Output ( VATO) - 49,310,000
    21,220 Tax Payable Artc 21 - 750,000
    21,230 Tax Payable - -
    21,310 Salaries Payable - -
    21,320 Unearned Rent - 15,000,000
    21,330 Expense Payable - -
    22,100 Bank Payable - 108,000,000
    31,100 Common Stock - 500,000,000
    31,200 Premium On Common Stock - 25,000,000
    32,000 Retained Earning - 47,175,000
    33,000 Deviden 75,000,000 -
    41,100 Sale - 1,267,500,000
    41,200 Sale Return 33,000,000 -
    41,300 Sale Discount 23,500,000 -
    51,100 Cost Of Good Sold 955,550,000 -
    51,200 Purchase Discount - 11,160,000
    61,100 Salaries Expense 111,000,000 -
    61,200 Maintenence Expense 12,600,000 -
    61,300 Water, Eletricity, Telemunication Exp 27,000,000 -
    61,400 Insurance Expense - -
    61,500 Advertice Expense - -
    61,600 Supplies Expense - -
    61,700 Depre. Equipment Expense - -
    61,720 Depre. Automotive Expense 1,875,000 -
    61,800 Bad Debt Expense - -
    61,900 Miscellaneous Expense 6,000,000 -
    81,100 Rent Income - -
    81,200 Interest Income - 11,500,000
    81,300 Gain On Exchange Of Fixed Asset - 2,275,000
    91,100 Interes Expense 8,775,000 -
    91,200 Bank Charge 250,000 -
    2,234,990,000 2,234,990,000

    Catatan : Perbedaan jumlah antara debet dan kredit masukkan ke rekening Retained Earning (32000)
    arning (32000)
    PT. Jakarta Tailor Machindo
    Jurnal Penyesuaian ( Trial Balance )
    Date Account Ref Debet
    Credit
    PT. Jakarta Tailor Machindo (JTM
    Laporan Rekonsiliasi bank pada tanggal 31 De

    Saldo Perusahaan 155,690,000

    Penambahan
    Kesalahan pencatatn pembelian komputer TK Krakatau 2,000,000
    Pembayaran Piutang dari PT Sinar Jaya 10,000,000
    Pendapatan Bunga Bank 525,000
    Jumlah 12,525,000

    Pengurangan
    Beban ADM Bank 65,000

    Saldo Akhir
    PT. Jakarta Tailor Machindo (JTM)
    onsiliasi bank pada tanggal 31 Desember 2014

    Saldo Bank 108,150,000

    Penambahan
    Cek Beredar dari Pembayaran Piutang Toko Cemerlang 60,000,000

    Saldo Akhir

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