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Biro Konsultan AHLITEK

Tulis angka pengurang dengan tanda minus di depannya.

Kas Piutang Usaha Perlengkapan Studio


Tgl. Jumlah/Saldo +/- Tgl. Jumlah/Saldo +/- Tgl. Jumlah/Saldo +/-
Jan 1 3,500,000 Jan 1 6,250,000 Jan 1 5,000,000
a 1,800,000 a (1,800,000) l 1,000,000
5,300,000 4,450,000 6,000,000
b (600,000) k (2,700,000) u 7,500,000
4,700,000 1,750,000 13,500,000
c 3,000,000 n 4,100,000
7,700,000 5,850,000
d (1,200,000) r (2,500,000) Depr. Akmsian. Prlkp.
6,500,000 3,350,000 Tgl. Jumlah/Saldo +/-
e (225,000) Jan 1 1,000,000
6,275,000 x 500,000
f (1,750,000) Sediaan Bahan HP 1,500,000
4,525,000 Tgl. Jumlah/Saldo +/-
g 2,500,000 Jan 1 2,700,000
7,025,000 b 900,000 Utang Usaha
h (150,000) 3,600,000 Tgl. Jumlah/Saldo +/-
6,875,000 i 800,000 Jan 1 3,800,000
i (800,000) 4,400,000 b 300,000
6,075,000 w (3,000,000) 4,100,000
j (135,000) 1,400,000 d (1,200,000)
5,940,000 2,900,000
k 2,700,000 l 1,000,000
8,640,000 Tanah 3,900,000
m (300,000) Tgl. Jumlah/Saldo +/- p (900,000)
8,340,000 Jan 1 5,000,000 3,000,000
o 5,000,000
13,340,000 5,000,000
p (900,000) Utang Bank
12,440,000 Tgl. Jumlah/Saldo +/-
q (500,000) Bangunan Jan 1 5,000,000
11,940,000 Tgl. Jumlah/Saldo +/- t (1,000,000)
r 2,500,000 Jan 1 12,000,000 4,000,000
14,440,000
s (65,000) 12,000,000
14,375,000 Modal, Subandi
t (1,075,000) Tgl. Jumlah/Saldo +/-
13,300,000 Depr. Akmsian: Bngn. Jan 1 22,650,000
u (7,500,000) Tgl. Jumlah/Saldo +/-
5,800,000 Jan 1 2,000,000 22,650,000
v (2,750,000) x 1,000,000
3,050,000 3,000,000
Biaya Depr. Perlkp. S
Tgl. Jumlah/Saldo +/-
Prive, Subandi Biaya Listrik dan Air
Tgl. Jumlah/Saldo +/- Tgl. Jumlah/Saldo +/- x 500,000
500,000
v 2,750,000 e 225,000
2,750,000 225,000
s 65,000
290,000
Biro Konsultan AHLITEK

Pendapatan Jasa Biaya Advertensi Biaya Bunga


Tgl. Jumlah/Saldo +/- Tgl. Jumlah/Saldo +/- Tgl. Jumlah/Saldo +/-

c 3,000,000 m 300,000 h 150,000


3,000,000 300,000 150,000
g 2,500,000 j 75,000
5,500,000 225,000
n 4,100,000 Biaya Bahan H Pakai t 75,000
9,600,000 Tgl. Jumlah/Saldo +/- 300,000
o 5,000,000
14,600,000 w 3,000,000
3,000,000 Biaya Macam-macam
Tgl. Jumlah/Saldo +/-
Biaya Gaji
Tgl. Jumlah/Saldo +/- Biaya Depr. Bangunan j 60,000
Tgl. Jumlah/Saldo +/- 60,000
f 1,750,000
1,750,000 x 1,000,000
q 500,000 1,000,000
2,250,000

l Setelah selesai mencatat semua transaksi, cetaklah tempat mencatat di atas.


l Daftar saldo dan laporan keuangan secara automatis akan tersusun.
l Cetaklah laporan keuangan tersebut.
Biro Konsultan AHLITEK

Biro Konsultan AHLITEK


Daftar Saldo, 31 Desember 2000
Kas 3,050,000
Piutang Usaha 3,350,000
Sediaan Bahan Habis Pakai 1,400,000
Tanah 5,000,000
Bangunan 12,000,000
Depresiasi Akumulasian: Bangunan 3,000,000
Perlengkapan Studio 13,500,000
Depresiasi Akumulasian: Perlengkapan Studio 1,500,000
Utang Usaha 3,000,000
Utang Bank 4,000,000
Modal, Subandi 22,650,000
Prive, Subandi 2,750,000
Pendapatan Jasa Perencanaan 14,600,000
Biaya Gaji 2,250,000
Biaya Listrik dan Air 290,000
Biaya Advertensi 300,000
Biaya Bahan Habis Pakai 3,000,000
Biaya Depresiasi Bangunan 1,000,000
Biaya Depresiasi Perlengkapan Studio 500,000
Biaya Bunga 300,000
Biaya Macam-macam 60,000

Bila pengerjaan benar, sel ini harus berisi nol atau kosong --> -
Biro Konsultan AHLITEK
Laporan Laba-Rugi, untuk tahun berakhir 31 Desember 2000

Pendapatan jasa perencanaan Rp 14,600,000


Biaya operasi:
Gaji pegawai Rp 2,250,000
Listrik dan air 290,000
Advertensi 300,000
Bahan habis pakai 3,000,000
Depresiasi bangunan 1,000,000
Depresiasi perlengkapan studio 500,000
Macam-macam 60,000 7,400,000
Laba (rugi) operasi Rp 7,200,000
Pendapatan (biaya) nonoperasi:
Biaya bunga bank 300,000
Laba (rugi) bersih Rp 6,900,000

Biro Konsultan AHLITEK


Laporan Perubahan Modal, untuk tahun berakhir 31 Desember 2000

Modal, Subandi, 1 Januari Rp 22,650,000


Laba (rugi) bulan ini 6,900,000
Rp 29,550,000
Setoran (investasi) Rp 0
Pengambilan (prive) (2,750,000)
Transaksi modal bersih (2,750,000)
Modal, Subandi, 31 Desember Rp 26,800,000

Biro Konsultan AHLITEK


Neraca, 31 Desember 2000

ASET
Kas Rp 3,050,000
Piutang usaha 3,350,000
Sediaan bahan habis pakai 1,400,000
Tanah 5,000,000
Bangunan Rp 12,000,000
Depresiasi akumulasian: Bangunan (3,000,000) 9,000,000
Perlengkapan studio Rp 13,500,000
Depresiasi akumulasian: Perlengkapan studio (1,500,000) 12,000,000
Aset total Rp 33,800,000

KEWAJIBAN dan EKUITAS


Utang usaha Rp 3,000,000
Utang bank 4,000,000
Modal, Subandi 26,800,000
Kewajiban dan ekuitas total Rp 33,800,000

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