Professional Documents
Culture Documents
Perusahaan Manufaktur
Perusahaan Manufaktur
Ikhtisar Produksi
Ikhtisar Laba Rugi (Income Summary)
Pendapatan (Revenue)
4111 Penjualan (Sales)
4112 Retur Penjualan (Sales Return)
4113 Potongan Penjualan (Sales Discounts)
Harga Pokok Penjualan (Cost of Goods Sold)
5111 Pembelian (Purchases)
5112 Beban Angkut Pembelian (Freigt In)
5113 Retur Pembelian (Purchases Return)
5114 Potongan Pembelian (Purchases Discount)
Beban-Beban (Expenses)
5211 By Tenaga Kerja Lngsng (Direct Labor Cost)
5212 By Bahan Penolong (Indirect Material Cost)
5213 ByTenagaKerja Tak Lgs (Indirect Labor Cost)
5214 Biaya Perlengkapan Pabrik (Production Supplies Expense)
5215 Biaya Listrik, Air & Telephone Pabrik (Production Utility Expense)
5216 Biaya Penyusutan Peralatan Pabrik (Depreciation Production Equipment Expense)
5217 Biaya Penyusutan Kendaraan Pabrik (Depreciation Production Vehicle Expense)
5218 Biaya Penyusutan Mesin Pabrik (Depreciation Production Machine Expense)
5219 Biaya Penyusutan Gedung Pabrik (Depreciation Production Building Expense)
5220 Beban Gaji Penjualan & Umum (Sales & General Salaries Expense)
5221 Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense)
5222 Beban Pemasaran (Marketing Expense)
5223 Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense)
5224 Beban Transport (Transportation Expense)
5225 Beban Pemeliharaan Umum (General Maintenance Expense)
5226 Biaya Penyusutan Peralatan (Depreciation Equipment Expense)
5227 Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense)
5228 Biaya Penyusutan Gedung (Depreciation Building Expense)
5229 Beban Lain-Lain (Other Expense)
Total
Debet Kredit
Rp 118,500,000
Rp 96,500,000
Rp 91,250,000
Rp 115,750,000
Rp 412,650,000
Rp 535,750,000
Rp 350,000,000
Rp 125,000,000
Rp 500,000,000
Rp 240,000,000
Rp 300,000,000
Rp 120,000,000
Rp 1,700,000,000
Rp 320,000,000
Rp 400,000,000
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 200,000,000
Rp 60,000,000
Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000
Rp 327,500,000
Rp 6,500,000
Rp 31,500,000
Rp 5,950,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 57,500,000
Rp 184,950,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 32,200,000
Rp 5,814,650,000 Rp 5,814,650,000
PT. High Tech Gadget
Ayat Jurnal Penyesuaian
Per 31 Desember 2014
31 Ikhtisar Produksi
1142 Persediaan Barang Dalam Proses (Awal)
1142 Persediaan Barang Dalam Proses (Akhir)
Ikhtisar Produksi
31 Ikhtisar L/R
1143 Persediaan Barang Jadi (Awal)
1143 Persediaan Barang Jadi (Akhir)
Ikhtisar L/R
TOTAL
dget
suaian
2014
Debit Kredit
Rp 115,750,000.00
Rp 115,750,000.00
Rp 123,650,000.00
Rp 123,650,000.00
Rp 412,650,000.00
Rp 412,650,000.00
Rp 585,000,000.00
Rp 585,000,000.00
Rp 535,750,000.00
Rp 535,750,000.00
Rp 685,000,000.00
Rp 685,000,000.00
Rp 25,500,000.00
Rp 46,500,000.00
Rp 72,000,000.00
Rp 32,500,000.00
Rp 32,500,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 40,000,000.00
Rp 45,000,000.00
Rp 45,000,000.00
Rp 37,500,000.00
Rp 37,500,000.00
Rp 47,500,000.00
Rp 47,500,000.00
Rp 35,000,000.00
Rp 35,000,000.00
Rp 2,807,300,000.00 Rp 2,807,300,000.00
No. Rek Nama Rekening
Ikhtisar Produksi
Ikhtisar Laba Rugi (Income Summary)
Pendapatan (Revenue)
4111 Penjualan (Sales)
4112 Retur Penjualan (Sales Return)
4113 Potongan Penjualan (Sales Discounts)
Harga Pokok Penjualan (Cost of Goods Sold)
5111 Pembelian (Purchases)
5112 Beban Angkut Pembelian (Freigt In)
5113 Retur Pembelian (Purchases Return)
5114 Potongan Pembelian (Purchases Discount)
Beban-Beban (Expenses)
5211 By Tenaga Kerja Lngsng (Direct Labor Cost)
5212 By Bahan Penolong (Indirect Material Cost)
5213 ByTenagaKerja Tak Lgs (Indirect Labor Cost)
5214 Biaya Perlengkapan Pabrik (Production Supplies Expense)
5215 Biaya Listrik, Air & Telephone Pabrik (Production Utility Expense)
5216 Biaya Penyusutan Peralatan Pabrik (Depreciation Production Equipment Expense)
5217 Biaya Penyusutan Kendaraan Pabrik (Depreciation Production Vehicle Expense)
5218 Biaya Penyusutan Mesin Pabrik (Depreciation Production Machine Expense)
5219 Biaya Penyusutan Gedung Pabrik (Depreciation Production Building Expense)
5220 Beban Gaji Penjualan & Umum (Sales & General Salaries Expense)
5221 Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense)
5222 Beban Pemasaran (Marketing Expense)
5223 Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense)
5224 Beban Transport (Transportation Expense)
5225 Beban Pemeliharaan Umum (General Maintenance Expense)
5226 Biaya Penyusutan Peralatan (Depreciation Equipment Expense)
5227 Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense)
5228 Biaya Penyusutan Gedung (Depreciation Building Expense)
5229 Beban Lain-Lain (Other Expense)
JUMLAH
HARGA POKOK PRODUKSI
TOTAL
LABA
TOTAL
PT. High Tech Gadget
Neraca Lajur
Per 31 Desember 2014
NS AJP NSD
D K D K D
Rp 118,500,000 Rp 118,500,000
Rp 96,500,000 Rp 96,500,000
Rp 91,250,000 Rp 72,000,000.00 Rp 19,250,000.00
Rp 115,750,000 Rp 123,650,000.00 Rp 115,750,000.00 Rp 123,650,000.00
Rp 412,650,000 Rp 585,000,000.00 Rp 412,650,000.00 Rp 585,000,000.00
Rp 535,750,000 Rp 685,000,000.00 Rp 535,750,000.00 Rp 685,000,000.00
Rp 350,000,000 Rp 350,000,000
Rp 125,000,000 Rp 70,000,000.00
Rp 500,000,000 Rp 500,000,000
Rp 240,000,000 Rp 87,500,000.00
Rp 300,000,000 Rp 300,000,000
Rp 120,000,000 Rp 40,000,000.00
Rp 1,700,000,000 Rp 1,700,000,000
Rp 320,000,000 Rp 80,000,000.00
Rp 400,000,000 Rp 400,000,000
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 200,000,000
Rp 60,000,000 Rp 60,000,000
Rp 1,205,700,000
Rp 16,800,000 Rp 16,800,000
Rp 13,200,000 Rp 13,200,000
Rp 327,500,000 Rp 327,500,000
Rp 6,500,000 Rp 6,500,000
Rp 31,500,000
Rp 5,950,000
Rp 195,750,000 Rp 195,750,000
Rp 44,850,000 Rp 44,850,000
Rp 145,750,000 Rp 145,750,000
Rp 25,500,000.00 Rp 25,500,000.00
Rp 57,500,000 Rp 57,500,000
Rp 32,500,000.00 Rp 32,500,000.00
Rp 40,000,000.00 Rp 40,000,000.00
Rp 40,000,000.00 Rp 40,000,000.00
Rp 45,000,000.00 Rp 45,000,000.00
Rp 184,950,000 Rp 184,950,000
Rp 46,500,000.00 Rp 46,500,000.00
Rp 45,000,000 Rp 45,000,000
Rp 24,500,000 Rp 24,500,000
Rp 23,000,000 Rp 23,000,000
Rp 16,750,000 Rp 16,750,000
Rp 37,500,000.00 Rp 37,500,000.00
Rp 47,500,000.00 Rp 47,500,000.00
Rp 35,000,000.00 Rp 35,000,000.00
Rp 32,200,000 Rp 32,200,000
Rp 5,814,650,000 Rp 5,814,650,000 Rp 2,807,300,000 Rp 2,807,300,000 Rp 7,485,800,000
NSD HP PRODUKSI LABA RUGI
K D K D K
Rp 195,000,000.00
Rp 327,500,000.00
Rp 160,000,000.00
Rp 400,000,000.00
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 200,000,000
Rp 1,205,700,000 Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000
Rp 327,500,000
Rp 6,500,000
Rp 31,500,000 Rp 31,500,000
Rp 5,950,000 Rp 5,950,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 25,500,000
Rp 57,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000
Rp 184,950,000
Rp 46,500,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 37,500,000
Rp 47,500,000
Rp 35,000,000
Rp 32,200,000
Rp 7,485,800,000 Rp 1,489,250,000 Rp 746,100,000 Rp 1,058,650,000 Rp 1,890,700,000
Rp 743,150,000 Rp 743,150,000
Rp 1,489,250,000 Rp 1,489,250,000 Rp 1,801,800,000 Rp 1,890,700,000
Rp 88,900,000
Rp 1,890,700,000 Rp 1,890,700,000
NERACA
D K
Rp 118,500,000
Rp 96,500,000
Rp 19,250,000
Rp 123,650,000
Rp 585,000,000
Rp 685,000,000
Rp 350,000,000
Rp 195,000,000.00
Rp 500,000,000
Rp 327,500,000.00
Rp 300,000,000
Rp 160,000,000.00
Rp 1,700,000,000
Rp 400,000,000.00
Rp 400,000,000
Rp 146,500,000.00
Rp 420,000,000.00
Rp 3,000,000,000.00
Rp 200,000,000.00
Rp 60,000,000
Rp 4,937,900,000 Rp 4,849,000,000
Rp 4,937,900,000 Rp 4,849,000,000
Rp 88,900,000
Rp 4,937,900,000 Rp 4,937,900,000
PT. High Tech Gadget
Laporan HP Produksi
Per 31 Desember 2014
Rp 115,750,000
Rp 327,500,000
Rp 6,500,000
(Rp31,500,000)
(Rp5,950,000)
Rp 296,550,000 +
Rp 412,300,000
Rp 123,650,000 -
Rp 288,650,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 25,500,000
Rp 57,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000
Rp 431,100,000 +
Rp 915,500,000
Rp 412,650,000 +
Rp 1,328,150,000
Rp 585,000,000 -
Rp 743,150,000
PT. High Tech Gadget
Laporan Laba/Rugi
Per 31 Desember 2014
Pendapatan :
Penjualan Rp 1,205,700,000
Retur Penjualan Rp (16,800,000)
Potongan Penjualan Rp (13,200,000)
Pendapatan Bersih
HPP :
Persediaan Barang Jadi (awal) Rp 535,750,000
HP Produksi Rp 743,150,000
Barang Tersedia untuk Dijual
Persediaan Barang Jadi (akhir)
Total HPP
Laba Kotor
Beban Usaha :
Beban Gaji Penjualan & Umum (Sales & General Salaries Expense) Rp 184,950,000
Beban Perlengkapan Penjualan & Umum (Sales & General Supplies Expense) Rp 46,500,000
Beban Pemasaran (Marketing Expense) Rp 45,000,000
Beban Listrik, Air & Tlp Penjualan (Sales Utility Expense) Rp 24,500,000
Beban Transport (Transportation Expense) Rp 23,000,000
Beban Pemeliharaan Umum (General Maintenance Expense) Rp 16,750,000
Biaya Penyusutan Peralatan (Depreciation Equipment Expense) Rp 37,500,000
Biaya Penyusutan Kendaraan (Depreciation Vehicle Expense) Rp 47,500,000
Biaya Penyusutan Gedung (Depreciation Building Expense) Rp 35,000,000
Beban Lain-Lain (Other Expense) Rp 32,200,000
Total Beban Usaha
Laba Bersih
Rp 1,175,700,000
Rp 1,278,900,000
Rp (685,000,000)
Rp 593,900,000 -
Rp 581,800,000
Rp 492,900,000 -
Rp 88,900,000
PT. High Tech Gadget
Laporan Neraca
Per 31 Desember 2014
Rp 2,167,500,000
Rp 3,795,400,000
Rp 146,500,000
Rp 420,000,000
Rp 3,228,900,000
Rp 3,795,400,000
PT. High Tech Gadget
Laporan Perubahan Laba Ditahan
Per 31 Desember 2014
31 5113
5114
6100
31 6200
4111
31 6200
4112
4113
5220
5221
5222
5223
5224
5225
5226
5227
5228
5229
6100
31 6200
3211
31 3211
PT. High Tech Gadet
Jurnal Penutup
Per 31 Desember 2014
Jumlah Rp 3,618,950,000
Kredit
Rp 327,500,000
Rp 6,500,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 25,500,000
Rp 57,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000
Rp 37,450,000
Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000
Rp 184,950,000
Rp 46,500,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 37,500,000
Rp 47,500,000
Rp 35,000,000
Rp 32,200,000
Rp 743,150,000
Rp 88,900,000
Rp 60,000,000
Rp 3,618,950,000
PT. High Tech Gadget
Neraca Saldo Setelah Penutupan
Per 31 Desember 2014
Debet Kredit
Rp 118,500,000
Rp 96,500,000
Rp 19,250,000
Rp 123,650,000
Rp 585,000,000
Rp 685,000,000
Rp 350,000,000
Rp 195,000,000
Rp 500,000,000
Rp 327,500,000
Rp 300,000,000
Rp 160,000,000
Rp 1,700,000,000
Rp 400,000,000
Rp 400,000,000
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 228,900,000
Rp 4,877,900,000 Rp 4,877,900,000