JURNAL UMUM (PENYESUAIAN)

Bulan : Desember 2014

(dalam ribuan rupiah) Hal. : 1
NO. NO. KETERANGAN POS DEBIT KREDIT
BUKTI REF.
a. M4-12 Miscellaneous Expense Rp 50
Cash In Bank Rp 450
Interest Income Rp 500
Beban bunga & Jasa Giro Des 2012
b. M5-12 Supplies Expense Rp 820
Supplies Rp 820
Pemakaian supplies Des 2012
c. M6-12 Depreciation Expense Rp 1,950
Accum Dep Equipment Rp 500
Accum. Dep Vehicle Rp 450
Accum. Dep Building Rp 1,000
Beban depresiasi Des 2012
d. M7-12 Insurance Expense Rp 250
Prepaid Insurance Rp 250
Lease Expense Rp 750
Prepaid Lease Rp 750
Beban Asuransi & beban sewa Des 2012
e. M8-12 Salaries Expense Rp 600
Salaries Payable Rp 600
Hutang gaji bag. Akuntansi Des 2012
f. M9-12 Bad Debt Rp 6,000
Account Receivable Rp 6,000
Write off Piutang PT. Pules
g. M10-12 INCOME SUMARY Rp 31,900
INVENTORY Rp 31,900
INVENTORY Rp 34,000
INCOME SUMARY Rp 34,000
 Nama :Siti Alifuatin Nurtyas
Kelas /No. Absen :1 KA 1/17

PT AKN JAYA
NERACA LAJUR
Per 31 Desember 2014
(dalam ribuan)
NO. NAMA AKUN NERACA SALDO JURNAL PENYESUAIAN N. S. DISESUAIKAN IKHTISAR LABA/RUGI NERACA
AKUN D K D K D K D K D K
101 Petty Cash Rp 2,500 Rp - Rp 2,500 Rp - Rp - Rp - Rp 2,500 Rp -

102 Cash In Bank Rp 14,633 Rp - a. Rp 450 Rp 15,083 Rp - Rp - Rp - Rp 15,083 Rp -

103 Account Receivable Rp 22,000 Rp - f. Rp 6,000 Rp 16,000 Rp - Rp - Rp - Rp 16,000 Rp -

104 Prepaid Insurance Rp 7,200 Rp - d. Rp 250 Rp 6,950 Rp - Rp - Rp - Rp 6,950 Rp -

105 Prepaid Lease Rp 750 Rp - d. Rp 750 Rp - Rp - Rp - Rp - Rp - Rp -

106 Inventory Rp 31,900 Rp - g. Rp 34,000 g. Rp 31,900 Rp 34,000 Rp - Rp - Rp - Rp 34,000 Rp -

107 Supplies Rp 11,300 Rp - b. Rp 820 Rp 10,480 Rp - Rp - Rp - Rp 10,480 Rp -

121 Land Rp 125,000 Rp - Rp 125,000 Rp - Rp - Rp - Rp 125,000 Rp -

122 Building Rp 285,000 Rp - Rp 285,000 Rp - Rp - Rp - Rp 285,000 Rp -

123 Accum. Deprec. Of Building Rp 47,000 c. Rp 1,000 Rp - Rp 48,000 Rp - Rp - Rp - Rp 48,000

124 Vehicle Rp 68,750 Rp - Rp 68,750 Rp - Rp - Rp - Rp 68,750 Rp -

125 Accum. Deprec. Of Vehicle Rp - Rp - c. Rp 450 Rp - Rp 450 Rp - Rp - Rp - Rp 450

126 Equipment Rp 40,000 Rp - Rp 40,000 Rp - Rp - Rp - Rp 40,000 Rp -

127 Accum. Deprec. Of Equipment Rp - Rp 17,500 c. Rp 500 Rp - Rp 18,000 Rp - Rp - Rp - Rp 18,000

201 Account Payable Rp - Rp 24,600 Rp - Rp 24,600 Rp - Rp - Rp - Rp 24,600

202 Salaries Payable Rp - Rp - e. Rp 600 Rp - Rp 600 Rp - Rp - Rp - Rp 600

221 Mortgage Payable Rp - Rp 60,000 Rp - Rp 60,000 Rp - Rp - Rp - Rp 60,000

301 Capital Stocks Rp - Rp 330,000 Rp - Rp 330,000 Rp - Rp - Rp - Rp 330,000

302 Retained Earning Rp - Rp 38,080 Rp - Rp 38,080 Rp - Rp - Rp - Rp 38,080

401 Sales Rp - Rp 623,500 Rp - Rp 623,500 Rp - Rp 623,500 Rp - Rp -

402 Interest Income Rp - Rp 5,500 a. Rp 500 Rp - Rp 6,000 Rp - Rp 6,000 Rp - Rp -

403 Sales Discount Rp 4,587 Rp - Rp 4,587 Rp - Rp 4,587 Rp - Rp - Rp -

500 Cost Of Good Sold Rp 400,300 Rp - Rp 400,300 Rp - Rp 400,300 Rp - Rp - Rp -

501 Freight In Rp 8,200 Rp - Rp 8,200 Rp - Rp 8,200 Rp - Rp - Rp -

502 Freight Out Rp 5,705 Rp - Rp 5,705 Rp - Rp 5,705 Rp - Rp - Rp -

503 Purchase Discount Rp - Rp 4,470 Rp - Rp 4,470 Rp - Rp 4,470 Rp - Rp -

601 Lease Expense Rp 8,250 Rp - d. Rp 750 Rp 9,000 Rp - Rp 9,000 Rp - Rp - Rp -

602 Insurance Expense Rp 2,750 Rp - d. Rp 250 Rp 3,000 Rp - Rp 3,000 Rp - Rp - Rp -

603 Supplies Expense Rp 2,000 Rp - b. Rp 820 Rp 2,820 Rp - Rp 2,820 Rp - Rp - Rp -

604 Depreciation Expense Rp 25,575 Rp - c. Rp 1,950 Rp 27,525 Rp - Rp 27,525 Rp - Rp - Rp -

605 Tax Expense Rp 4,450 Rp - Rp 4,450 Rp - Rp 4,450 Rp - Rp - Rp -

 606 Interest Expense Rp 7,650 Rp - Rp 7,650 Rp - Rp 7,650 Rp - Rp - Rp -

607 Salaries Expense Rp 42,000 Rp - e. Rp 600 Rp 42,600 Rp - Rp 42,600 Rp - Rp - Rp -

608 Miscellaneous Expense Rp 700 Rp - a. Rp 50 Rp 750 Rp - Rp 750 Rp - Rp - Rp -

609 Utilities Expense Rp 29,450 Rp - Rp 29,450 Rp - Rp 29,450 Rp - Rp - Rp -

610 Bad Debt Rp - Rp - f. Rp 6,000 Rp 6,000 Rp - Rp 6,000 Rp - Rp - Rp -

303 Income Summary Rp - Rp - g. Rp 31,900 g. Rp 34,000 Rp - Rp 2,100 Rp - Rp - Rp - Rp 2,100

Rp 1,150,650 Rp 1,150,650 Rp 76,770 Rp 76,770 Rp 1,155,800 Rp 1,155,800 Rp 552,037 Rp 633,970 Rp 603,763 Rp 521,830

LABA Rp 81,933 Rp 81,933

- Rp 633,970 Rp 633,970 Rp 603,763 Rp 603,763

TUGAS KA 1 :
1. kerjakan Neraca lajur diatas dari data penyusuaian di sheet 1

2. Formatlah dengan satuan uang Rp

3. kerjakan sheet berikutnya ( laporan Keuangan )

BUATLAH LAPORAN KEUANGAN DARI NERACA LAJUR SHEET 2

1. LAPORAN RUGI/LABA

Nama :Siti Alifuatin Nurtyas

Kelas /No. Abs:1 KA 1/17

kerjakan disini

PT AKN JAYA
LAPORAN LABA/RUGI
Per 31 Desember 2014

KETERANGAN
JUMLAH
PENDAPATAN
Sales Rp 623,500
Interest Income Rp 6,000
Sales Discount Rp (4,587)
Penjualan Bersih Rp 624,913
Cost Of Good Sold Rp 400,300
Freight In Rp 8,200
Freight Out Rp 5,705
Rp (414,205)
Purchase Discount Rp 4,470
Total Pendapatan Rp 215,178
BEBAN-BEBAN :
Lease Expense Rp 9,000
Insurance Expense Rp 3,000
Supplies Expense Rp 2,820
Depreciation Expense Rp 27,525
Tax Expense Rp 4,450
Interest Expense Rp 7,650
Salaries Expense Rp 42,600
Miscellaneous Expense Rp 750
Utilities Expense Rp 29,450
Bad Debt Rp 6,000
Total Beban Rp (133,245)
LABA BERSIH Rp 81,933
 2. LAPORAN PERUBAHAN MODAL

Nama :Siti Alifuatin Nurtyas

Kelas /No. Absen :1 KA 1/17

kerjakan disini

PT AKN JAYA
LAPORAN PERUBAHAN MODAL
Per 31 Desember 2014

KETERANGAN JUMLAH
Capital Stocks Rp 330,000
Retained Earning Rp 38,080
Jumlah Rp 368,080
LABA BERSIH Rp 81,933
Modal Akhir Rp 450,013
 3. NERACA BENTUK STAFEL ( REPORT SKONTRO )

Nama :Siti Alifuatin Nurtyas

Kelas /No. Absen :1 KA 1/17

kerjakan disini

PT AKN JAYA
NERACA
Per 31 Desember 2014

Nama Akun Debit Kredit

ASET : Rp 2,500
Petty Cash Rp 15,083
Cash In Bank Rp 16,000
Account Receivable Rp 6,950
Prepaid Insurance Rp -
Prepaid Lease Rp 34,000
Inventory Rp 10,480
Supplies Rp 125,000
Land Rp 285,000
Building Rp 48,000
Accum. Deprec. Of Building Rp 68,750
Vehicle Rp 450
Accum. Deprec. Of Vehicle Rp 40,000
Equipment Rp 18,000
Accum. Deprec. Of Equipment

KEWAJIBAN:
Account Payable Rp 24,600
Salaries Payable Rp 600
Mortgage Payable Rp 60,000

EKUITAS:
Capital Stocks Rp 450,013
Income Summary Rp 2,100

TOTAL Rp 603,763 Rp 603,763