PT MANUNGGAL

NERACA SALDO
PER 31 DESEMBER 2014

No. Akun Nama Akun Dr Cr

1-1110 Cash In Bank
1-1120 Petty Cash
1-1130 Marketable Securities
1-1210 Accounts Receivable
1-1220 Allowance for Uncollectible Accounts
1-1230 Employee Receivable
1-1310 Merchandise Inventory
1-1320 Store Supplies
1-1410 Prepaid Advertising
1-1420 Prepaid Insurance
1-1430 VAT In
1-1440 Prepaid Rent
1-2100. Stock Invesment
1-3100. Land
1-3210. Building
1-3220. Building Accumulated Depr
1-3301. Vehicle at cost
1-3302. Vehicle Accumulated Depr
1-3401. Equipment
1-3402. Equipment Accumulated Depr
2-1210 Accounts Payable
2-1211 Accured Expense
2-1212 Income Tax Payable
2-1213 VAT Out
2-1214 Credit Card
2-2100. Bank BNI'46 Loan
3-1000 Common Stock
3-1002 Additional Paid In Capital
3-1003 Devidend
3-1004 Income Summary
3-8000. Retained Earning
4-1100 Sales
4-1200 Sales Discount
4-1300 Sales Return
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1000 Advertising Expenses
6-1100 Wages & Salaries
6-1200 Store Promotion Expenses
6-1210 Utility Expense
6-1220 Water, Telepon & Electicity expense
6-2400. Supplies Expense
6-2500. Maintenance and Repair Expense
6-2600. Bad Debt Expense
6-2701. Depreciation Expense - Building
6-2702. Depreciation Expense - Vihicles
6-2703. Depreciation Expense - Equipment
6-2800. Insurance Expense
8-1100 Interest Income
8-1200 Devidend Income
8-1300 Freight Collected
8-1400 Late Fee Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Gain/Loss on Sales Plant Asset Vehicle
9-1400 Gain/Loss on Sales of Marketable Securities
9-1500 Late Fee Expense
9-1600 Income Tax Expense
 PT MANUNGGAL
BUKU BESAR
PER 31 DESEMBER 2014

Nama Akun : Cash In Bank

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Petty Cash

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Marketable Securities

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Accounts Receivable

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Allowance for Uncollectible Accounts

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : Employee Receivable

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Merchandise Inventory

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Store Supplies

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Prepaid Advertising

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Prepaid Insurance

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : VAT In

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Prepaid Rent

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Stock Invesment

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Land

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Building

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Building Accumulated Depr

 Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Vehicle at cost

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Vehicle Accumulated Depr

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Equipment

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Equipment Accumulated Depr

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Accounts Payable

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Accured Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Income Tax Payable

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : VAT Out

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Credit Card

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Bank BNI'46 Loan

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : Common Stock

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Additional Paid In Capital

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Devidend

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Income Summary

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Retained Earning

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : Sales

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Sales Discount

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Sales Return

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Cost of Goods Sold

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Freight Paid

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : Purchase Discount

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Advertising Expenses

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Wages & Salaries

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Store Promotion Expenses

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Utility Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Water, Telepon & Electicity expense

 Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Supplies Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Maintenance and Repair Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Bad Debt Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Depreciation Expense - Building

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Depreciation Expense - Vihicles

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Depreciation Expense - Equipment

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Insurance Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Interest Income

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Devidend Income

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Freight Collected

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : Late Fee Collected

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Interest Expense

Keteragan REF Dr Cr
Tanggal
Des
2014

Nama Akun : Bank Service Charge

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Gain/Loss on Sales Plant Asset Vehicle

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Gain/Loss on Sales of Marketable Securities

Tanggal Keterangan REF Dr Cr

Des
2014
Nama Akun : Late Fee Expense

Tanggal Keterangan REF Dr Cr

Des
2014

Nama Akun : Income Tax Expense

Tanggal Keterangan REF Dr Cr

Des
2014
No. Akun : 1-1110
Saldo
Dr Cr

No. Akun : 1-1120

Saldo
Dr Cr

No. Akun : 1-1130

Saldo
Dr Cr

No. Akun : 1-1210

Saldo
Dr Cr

No. Akun : 1-1220

Saldo
Dr Cr
No. Akun : 1-1230
Saldo
Dr Cr

No. Akun : 1-1310

Saldo
Dr Cr

No. Akun : 1-1320

Saldo
Dr Cr

No. Akun : 1-1410

Saldo
Dr Cr

No. Akun : 1-1420

Saldo
Dr Cr
No. Akun : 1-1430
Saldo
Dr Cr

No. Akun : 1-1440

Saldo
Dr Cr

No. Akun : 1-2100

Saldo
Dr Cr

No. Akun : 1-3100

Saldo
Dr Cr

No. Akun : 1-3210

Saldo
Dr Cr

No. Akun : 1-3220

 Saldo
Dr Cr

No. Akun : 1-3301

Saldo
Dr Cr

No. Akun : 1-3302

Saldo
Dr Cr

No. Akun : 1-3401

Saldo
Dr Cr

No. Akun : 1-3402

Saldo
Dr Cr

No. Akun : 2-1210

Saldo
Dr Cr
No. Akun : 2-1211
Saldo
Dr Cr

No. Akun : 2-1212

Saldo
Dr Cr

No. Akun : 2-1213

Saldo
Dr Cr

No. Akun : 2-1214

Saldo
Dr Cr

No. Akun : 2-2100

Saldo
Dr Cr
No. Akun : 3-1000
Saldo
Dr Cr

No. Akun : 3-1002

Saldo
Dr Cr

No. Akun : 3-1003

Saldo
Dr Cr

No. Akun : 3-1004

Saldo
Dr Cr

No. Akun : 3-8000

Saldo
Dr Cr
No. Akun : 4-1100
Saldo
Dr Cr

No. Akun : 4-1200

Saldo
Dr Cr

No. Akun : 4-1300

Saldo
Dr Cr

No. Akun : 5-1100

Saldo
Dr Cr

No. Akun : 5-1200

Saldo
Dr Cr
No. Akun : 5-1300
Saldo
Dr Cr

No. Akun : 6-1000

Saldo
Dr Cr

No. Akun : 6-1100

Saldo
Dr Cr

No. Akun : 6-1200

Saldo
Dr Cr

No. Akun : 6-1210

Saldo
Dr Cr

No. Akun : 6-1220

 Saldo
Dr Cr

No. Akun : 6-2400

Saldo
Dr Cr

No. Akun : 6-2500

Saldo
Dr Cr

No. Akun : 6-2600

Saldo
Dr Cr

No. Akun : 6-2701

Saldo
Dr Cr

No. Akun : 6-2702

Saldo
Dr Cr
No. Akun : 6-2703
Saldo
Dr Cr

No. Akun : 6-2800

Saldo
Dr Cr

No. Akun : 8-1100

Saldo
Dr Cr

No. Akun : 8-1200

Saldo
Dr Cr

No. Akun : 8-1300

Saldo
Dr Cr
No. Akun : 8-1400
Saldo
Dr Cr

No. Akun : 9-1100

Saldo
Dr Cr

No. Akun : 9-1200

Saldo
Dr Cr

No. Akun : 9-1300

Saldo
Dr Cr

No. Akun : 9-1400

Saldo
Dr Cr
No. Akun : 9-1500
Saldo
Dr Cr

No. Akun : 9-1600

Saldo
Dr Cr
 PT MANUN
NERACA LA
PER 31 DESEMB

Neraca Saldo
No. Akun Nama Akun
Dr Cr
1-1110 Cash In Bank
1-1120 Petty Cash
1-1130 Marketable Securities
1-1210 Accounts Receivable
1-1220 Allowance for Uncollectible Accounts
1-1230 Employee Receivable
1-1310 Merchandise Inventory
1-1320 Store Supplies
1-1410 Prepaid Advertising
1-1420 Prepaid Insurance
1-1430 VAT In
1-1440 Prepaid Rent
1-2100. Stock Invesment
1-3100. Land
1-3210. Building
1-3220. Building Accumulated Depr
1-3301. Vehicle at cost
1-3302. Vehicle Accumulated Depr
1-3401. Equipment
1-3402. Equipment Accumulated Depr
2-1210 Accounts Payable
2-1211 Accured Expense
2-1212 Income Tax Payable
2-1213 VAT Out
2-1214 Credit Card
2-2100. Bank BNI'46 Loan
3-1000 Common Stock
3-1002 Additional Paid In Capital
3-1003 Devidend
3-1004 Income Summary
3-8000. Retained Earning
4-1100 Sales
4-1200 Sales Discount
4-1300 Sales Return
5-1100 Cost of Goods Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1000 Advertising Expenses
6-1100 Wages & Salaries
6-1200 Store Promotion Expenses
6-1210 Utility Expense
6-1220 Water, Telepon & Electicity expense
6-2400. Supplies Expense
6-2500. Maintenance and Repair Expense
6-2600. Bad Debt Expense
6-2701. Depreciation Expense - Building
6-2702. Depreciation Expense - Vihicles
6-2703. Depreciation Expense - Equipment
6-2800. Insurance Expense
8-1100 Interest Income
8-1200 Devidend Income
8-1300 Freight Collected
8-1400 Late Fee Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Gain/Loss on Sales Plant Asset Vehicle
9-1400 Gain/Loss on Sales of Marketable Securities
9-1500 Late Fee Expense
9-1600 Income Tax Expense

Net Profit/Loss
 PT MANUNGGAL
NERACA LAJUR
PER 31 DESEMBER 20014

Penyesuaian NSSP Rugi/Laba

Dr Cr Dr Cr Dr Cr
 Neraca
Dr Cr