Professional Documents
Culture Documents
Neraca Lajur
Neraca Lajur
PERSEDIAAN AWAL
PER FEBRUARI 2022
NO NAMA BARANG JUMLAH HARGA BELI
1 Orizen Peach Tea .. 56 Rp 200,000
2 Obh combi batuk plus flu anak strawberry 60 47 Rp 11,912
3 Vitaminn C IPI 45 tablet jeruk 50 Rp 4,000
4 Tolak Linu Roll On 10 ml 45 Rp 8,131
5 Eyevit Vitamin Mata 1 strip 55 Rp 30,460
6 Promag tablet kunyah 1 blister 55 Rp 5,095
7 OB herbal 60 ml 50 Rp 10,000
8 Imboost 1 strip 10 tablet 50 Rp 35,000
9 Vitamin strip 2 tablet 52 Rp 1,211
10 Imboost force tablet 10 kaplet 50 Rp 60,000
11 Bye bye fever bayi 100 Rp 5,000
12 Aloclair spray 50 Rp 95,300
13 Stamino 50 Rp 60,500
14 Tablet effervescent merzavit 100 Rp 19,300
15 Dtrivit d3 1000 iu 50 Rp 80,000
16 Good life vit d 1000 iu 100 Rp 201,000
17 Good life vit d 400 iu 100 Rp 154,000
18 My well vitamin d3 1000 iu 50 Rp 10,500
19 Ester c 30 100 Rp 35,000
20 Caviplex 100 Rp 170,023
21 Apyalis sirup 100 Rp 32,334
22 Apyalis drop 100 Rp 40,403
23 Bionicom zinc multivitamin 100 Rp 270,000
24 Vco oil 60 ml 75 Rp 20,000
25 Sari kurma sr12 50 Rp 45,343
26 Sr12 lemonkuh lemon minuman 50 Rp 60,000
27 Vitamin d3 100iu 100 Rp 25,300
28 Vitacimin 100 Rp 125,300
29 Qusthul hindi 100 Rp 75,500
30 Tebokan forte 120mg 100 Rp 14,650
31 Woman Tea 50 Rp 13,501
32 Hand sanitizer femitia sentizer 50 Rp 5,007
33 Masker Kain LIEBE 69 Rp 19,474
34 Solvita vitamin c 500mg 75 Rp 20,444
35 Secret clean toilet disinfectant 55 Rp 19,216
36 Masker sensi isi 50 49 Rp 35,237
37 Happy white face wash 50 Rp 25,017
38 nature e 300iu 16 kapsul 100 Rp 30,434
39 Tebokan Spesial 80 mg 50 Rp 8,209
40 Tebokan 40mg tablet 62 Rp 5,013
41 Madu hutan baduy sr12 140 gr 50 Rp 45,000
42 Madu hutan baduy sr12 50 Rp 75,171
43 Neurovit e 52 Rp 10,563
44 Becefort 75 Rp 123,421
45 Betadine vaginal douchr 100 ml 51 Rp 80,000
TOTAL
APOTEK SAKURA
PERSEDIAAN AKHIR
PER FEBRUARI 2022
TOTAL HARGA NO NAMA BARANG JUMLAH
Rp 11,200,000 1 Orizen Peach Tea .. 49
Rp 559,864 2 Obh combi batuk plus flu anak strawberry 60ml 40
Rp 200,000 3 Vitaminn C IPI 45 tablet jeruk 41
Rp 365,895 4 Tolak Linu Roll On 10 ml 33
Rp 1,675,300 5 Eyevit Vitamin Mata 1 strip 45
Rp 280,225 6 Promag tablet kunyah 1 blister 37
Rp 500,000 7 OB herbal 60 ml 40
Rp 1,750,000 8 Imboost 1 strip 10 tablet 35
Rp 62,972 9 Vitamin strip 2 tablet 30
Rp 3,000,000 10 Imboost force tablet 10 kaplet 37
Rp 500,000 11 Bye bye fever bayi 75
Rp 4,765,000 12 Aloclair spray 37
Rp 3,025,000 13 Stamino 42
Rp 1,930,000 14 Tablet effervescent merzavit 82
Rp 4,000,000 15 Dtrivit d3 1000 iu 33
Rp 20,100,000 16 Good life vit d 1000 iu 93
Rp 15,400,000 17 Good life vit d 400 iu 83
Rp 525,000 18 My well vitamin d3 1000 iu 37
Rp 3,500,000 19 Ester c 30 70
Rp 17,002,300 20 Caviplex 82
Rp 3,233,400 21 Apyalis sirup 82
Rp 4,040,300 22 Apyalis drop 87
Rp 27,000,000 23 Bionicom zinc multivitamin 88
Rp 1,500,000 24 Vco oil 60 ml 52
Rp 2,267,150 25 Sari kurma sr12 39
Rp 3,000,000 26 Sr12 lemonkuh lemon minuman 37
Rp 2,530,000 27 Vitamin d3 100iu 66
Rp 12,530,000 28 Vitacimin 57
Rp 7,550,000 29 Qusthul hindi 78
Rp 1,465,000 30 Tebokan forte 120mg 83
Rp 675,050 31 Woman Tea 18
Rp 250,350 32 Hand sanitizer femitia sentizer 20
Rp 1,343,706 33 Masker Kain LIEBE 45
Rp 1,533,300 34 Solvita vitamin c 500mg 62
Rp 1,056,880 35 Secret clean toilet disinfectant 49
Rp 1,726,613 36 Masker sensi isi 50 45
Rp 1,250,850 37 Happy white face wash 41
Rp 3,043,400 38 nature e 300iu 16 kapsul 81
Rp 410,450 39 Tebokan Spesial 80 mg 40
Rp 310,806 40 Tebokan 40mg tablet 41
Rp 2,250,000 41 Madu hutan baduy sr12 140 gr 43
Rp 3,758,550 42 Madu hutan baduy sr12 41
Rp 549,276 43 Neurovit e 35
Rp 9,256,575 44 Becefort 53
Rp 4,080,000 45 Betadine vaginal douchr 100 ml 43
Rp 186,953,212 TOTAL
TEK SAKURA
DIAAN AKHIR
EBRUARI 2022
HARGA BELI TOTAL HARGA
Rp 200,000 Rp 9,800,000
Rp 11,912 Rp 476,480
Rp 4,000 Rp 164,000
Rp 8,131 Rp 268,323
Rp 30,460 Rp 1,370,700
Rp 5,095 Rp 188,515
Rp 10,000 Rp 400,000
Rp 35,000 Rp 1,225,000
Rp 1,211 Rp 36,330
Rp 60,000 Rp 2,220,000
Rp 5,000 Rp 375,000
Rp 95,300 Rp 3,526,100
Rp 60,500 Rp 2,541,000
Rp 19,300 Rp 1,582,600
Rp 80,000 Rp 2,640,000
Rp 201,000 Rp 18,693,000
Rp 154,000 Rp 12,782,000
Rp 10,500 Rp 388,500
Rp 35,000 Rp 2,450,000
Rp 170,023 Rp 13,941,886
Rp 32,334 Rp 2,651,388
Rp 40,403 Rp 3,515,061
Rp 270,000 Rp 23,760,000
Rp 20,000 Rp 1,040,000
Rp 45,343 Rp 1,768,377
Rp 60,000 Rp 2,220,000
Rp 25,300 Rp 1,669,800
Rp 125,300 Rp 7,142,100
Rp 75,500 Rp 5,889,000
Rp 14,650 Rp 1,215,950
Rp 13,501 Rp 243,018
Rp 5,007 Rp 100,140
Rp 19,474 Rp 876,330
Rp 20,444 Rp 1,267,528
Rp 19,216 Rp 941,584
Rp 35,237 Rp 1,585,665
Rp 25,017 Rp 1,025,697
Rp 30,434 Rp 2,465,154
Rp 8,209 Rp 328,360
Rp 5,013 Rp 205,533
Rp 45,000 Rp 1,935,000
Rp 75,171 Rp 3,082,011
Rp 10,563 Rp 369,705
Rp 123,421 Rp 6,541,313
Rp 80,000 Rp 3,440,000
Rp 150,168,808
APOTEK SAKURA
KARTU PERSEDIAAN
PER FEBRUARI 2022
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
50 Rp 35,000 Rp 1,750,000
Rp 35,000 Rp 140,000 46 Rp 35,000 Rp 1,610,000
Rp 35,000 Rp 140,000 42 Rp 35,000 Rp 1,470,000
Rp 35,000 Rp 245,000 35 Rp 35,000 Rp 1,225,000
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
52 Rp 1,211 Rp 62,972
Rp 1,211 Rp 6,055 47 Rp 1,211 Rp 56,917
Rp 1,211 Rp 12,110 37 Rp 1,211 Rp 44,807
Rp 1,211 Rp 8,477 30 Rp 1,211 Rp 36,330
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
50 Rp 60,000 Rp 3,000,000
Rp 60,000 Rp 120,000 48 Rp 60,000 Rp 2,880,000
Rp 60,000 Rp 300,000 43 Rp 60,000 Rp 2,580,000
Rp 60,000 Rp 360,000 37 Rp 60,000 Rp 2,220,000
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
100 Rp 5,000 Rp 500,000
Rp 5,000 Rp 60,000 88 Rp 5,000 Rp 440,000
Rp 5,000 Rp 50,000 78 Rp 5,000 Rp 390,000
Rp 5,000 Rp 25,000 75 Rp 5,000 Rp 375,000
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
50 Rp 95,300 Rp 4,765,000
Rp 95,300 Rp 190,600 48 Rp 95,300 Rp 4,574,400
Rp 95,300 Rp 476,500 43 Rp 95,300 Rp 4,097,900
Rp 95,300 Rp 571,800 37 Rp 95,300 Rp 3,526,100
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
100 Rp 19,300 Rp 1,930,000
Rp 19,300 Rp 193,000 90 Rp 19,300 Rp 1,737,000
Rp 19,300 Rp 38,600 88 Rp 19,300 Rp 1,698,400
Rp 19,300 Rp 115,800 82 Rp 19,300 Rp 1,582,600
Persediaan
Harga/unit Total Harga Nama Barang: Tebokan forte 120mg
Rp 75,500 Rp 7,550,000 Tanggal Pembelian Penjualan
Rp 75,500 Rp 7,021,500 Unit Harga/unit Total Harga Unit
Rp 75,500 Rp 6,870,500 1-Feb
Rp 75,500 Rp 6,417,500 9-Feb 2
Rp 75,500 Rp 6,115,500 11-Feb 5
Rp 75,500 Rp 5,889,000 15-Feb 1
17-Feb 3
25-Feb 6
Persediaan
Harga/unit Total Harga Nama Barang: Hand sanitizer femitia sentizer
Rp 13,501 Rp 675,050 Tanggal Pembelian Penjualan
Rp 13,501 Rp 513,038 Unit Harga/unit Total Harga Unit
Rp 13,501 Rp 351,026 1-Feb
Rp 13,501 Rp 283,521 4-Feb 4
Rp 13,501 Rp 256,519 7-Feb 12
Rp 13,501 Rp 243,018 9-Feb 5
11-Feb 2
18-Feb 2
22-Feb 5
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
50 Rp 10,500 Rp 525,000
Rp 10,500 Rp 52,500 45 Rp 10,500 Rp 472,500
Rp 10,500 Rp 21,000 43 Rp 10,500 Rp 451,500
Rp 10,500 Rp 31,500 40 Rp 10,500 Rp 420,000
Rp 10,500 Rp 21,000 38 Rp 10,500 Rp 399,000
Rp 10,500 Rp 10,500 37 Rp 10,500 Rp 388,500
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
100 Rp 170,023 Rp 17,002,300
Rp 170,023 Rp 1,020,138 94 Rp 170,023 Rp 15,982,162
Rp 170,023 Rp 340,046 92 Rp 170,023 Rp 15,642,116
Rp 170,023 Rp 850,115 87 Rp 170,023 Rp 14,792,001
Rp 170,023 Rp 510,069 84 Rp 170,023 Rp 14,281,932
Rp 170,023 Rp 340,046 82 Rp 170,023 Rp 13,941,886
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
100 Rp 40,403 Rp 4,040,300
Rp 40,403 Rp 80,806 98 Rp 40,403 Rp 3,959,494
Rp 40,403 Rp 121,209 95 Rp 40,403 Rp 3,838,285
Rp 40,403 Rp 121,209 92 Rp 40,403 Rp 3,717,076
Rp 40,403 Rp 161,612 88 Rp 40,403 Rp 3,555,464
Rp 40,403 Rp 40,403 87 Rp 40,403 Rp 3,515,061
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
75 Rp 20,000 Rp 1,500,000
Rp 20,000 Rp 100,000 70 Rp 20,000 Rp 1,400,000
Rp 20,000 Rp 40,000 68 Rp 20,000 Rp 1,360,000
Rp 20,000 Rp 120,000 62 Rp 20,000 Rp 1,240,000
Rp 20,000 Rp 80,000 58 Rp 20,000 Rp 1,160,000
Rp 20,000 Rp 60,000 55 Rp 20,000 Rp 1,100,000
Rp 20,000 Rp 60,000 52 Rp 20,000 Rp 1,040,000
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
50 Rp 60,000 Rp 3,000,000
Rp 60,000 Rp 300,000 48 Rp 60,000 Rp 2,880,000
Rp 60,000 Rp 120,000 46 Rp 60,000 Rp 2,760,000
Rp 60,000 Rp 120,000 44 Rp 60,000 Rp 2,640,000
Rp 60,000 Rp 60,000 43 Rp 60,000 Rp 2,580,000
Rp 60,000 Rp 360,000 37 Rp 60,000 Rp 2,220,000
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
100 Rp 125,300 Rp 12,530,000
Rp 125,300 Rp 1,503,600 88 Rp 125,300 Rp 11,026,400
Rp 125,300 Rp 1,503,600 76 Rp 125,300 Rp 9,522,800
Rp 125,300 Rp 1,253,000 66 Rp 125,300 Rp 8,269,800
Rp 125,300 Rp 626,500 61 Rp 125,300 Rp 7,643,300
Rp 125,300 Rp 250,600 59 Rp 125,300 Rp 7,392,700
Rp 125,300 Rp 250,600 57 Rp 125,300 Rp 7,142,100
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
100 Rp 14,650 Rp 1,465,000
Rp 14,650 Rp 29,300 98 Rp 14,650 Rp 1,435,700
Rp 14,650 Rp 73,250 93 Rp 14,650 Rp 1,362,450
Rp 14,650 Rp 14,650 92 Rp 14,650 Rp 1,347,800
Rp 14,650 Rp 43,950 89 Rp 14,650 Rp 1,303,850
Rp 14,650 Rp 87,900 83 Rp 14,650 Rp 1,215,950
Penjualan Persediaan
Harga/unit Total Harga Unit Harga/unit Total Harga
50 Rp 5,007 Rp 250,350
Rp 5,007 Rp 20,028 46 Rp 5,007 Rp 230,322
Rp 5,007 Rp 60,084 34 Rp 5,007 Rp 170,238
Rp 5,007 Rp 25,035 29 Rp 5,007 Rp 145,203
Rp 5,007 Rp 10,014 27 Rp 5,007 Rp 135,189
Rp 5,007 Rp 10,014 25 Rp 5,007 Rp 125,175
Rp 5,007 Rp 25,035 20 Rp 5,007 Rp 100,140
Nama Barang: Masker Kain LIEBE
Tanggal Pembelian Penjualan Persediaan
Unit Harga/unit Total HarUnit Harga/unit Total Harga Unit Harga/unit
1-Feb 69 Rp 19,474
23-Feb 12 Rp 19,474 Rp 233,688 57 Rp 19,474
24-Feb 12 Rp 19,474 Rp 233,688 45 Rp 19,474
Persediaan
Total Harga Nama Barang: Masker sensi isi 50
Rp 1,533,300 Tanggal Pembelian Penjualan
Rp 1,431,080 Unit Harga/unit Total Harga Unit Harga/unit
Rp 1,328,860 1-Feb
Rp 1,287,972 16-Feb 1 Rp 35,237
Rp 1,267,528 19-Feb 1 Rp 35,237
21-Feb 1 Rp 35,237
22-Feb 1 Rp 35,237
Persediaan
Total Harga Nama Barang: nature e 300iu 16 kapsul
Rp 1,250,850 Tanggal Pembelian Penjualan
Rp 1,225,833 Unit Harga/unit Total Harga Unit Harga/unit
Rp 1,075,731 1-Feb
Rp 1,025,697 15-Feb 2 Rp 30,434
23-Feb 12 Rp 30,434
25-Feb 5 Rp 30,434
Persediaan
Total Harga Nama Barang: Tebokan 40mg tablet
Rp 410,450 Tanggal Pembelian Penjualan
Rp 394,032 Unit Harga/unit Total Harga Unit Harga/unit
Rp 328,360 1-Feb
9-Feb 2 Rp 5,013
18-Feb 2 Rp 5,013
22-Feb 5 Rp 5,013
Persediaan 28-Feb 12 Rp 5,013
Total Harga
Rp 2,250,000
Rp 2,160,000 Nama Barang: Madu hutan baduy sr12
Rp 2,070,000 Tanggal Pembelian Penjualan
Rp 1,935,000 Unit Harga/unit Total Harga Unit Harga/unit
1-Feb
9-Feb 1 Rp 75,171
11-Feb 2 Rp 75,171
Persediaan 19-Feb 2 Rp 75,171
Total Harga 26-Feb 4 Rp 75,171
Rp 549,276
Rp 528,150
Rp 496,461 Nama Barang: Becefort
Rp 422,520 Tanggal Pembelian Penjualan
Rp 369,705 Unit Harga/unit Total Harga Unit Harga/unit
1-Feb
11-Feb 3 Rp 123,421
15-Feb 1 Rp 123,421
Persediaan 18-Feb 4 Rp 123,421
Total Harga 21-Feb 2 Rp 123,421
Rp 4,080,000 23-Feb 7 Rp 123,421
Rp 3,920,000 28-Feb 5 Rp 123,421
Rp 3,760,000
Rp 3,680,000
Rp 3,440,000
Penjualan Persediaan
Total Harga Unit Harga/unit Total Harga
55 Rp 19,216 Rp 1,056,880
Rp 19,216 54 Rp 19,216 Rp 1,037,664
Rp 38,432 52 Rp 19,216 Rp 999,232
Rp 38,432 50 Rp 19,216 Rp 960,800
Rp 19,216 49 Rp 19,216 Rp 941,584
Penjualan Persediaan
Total Harga Unit Harga/unit Total Harga
49 Rp 35,237 Rp 1,726,613
Rp 35,237 48 Rp 35,237 Rp 1,691,376
Rp 35,237 47 Rp 35,237 Rp 1,656,139
Rp 35,237 46 Rp 35,237 Rp 1,620,902
Rp 35,237 45 Rp 35,237 Rp 1,585,665
Penjualan Persediaan
Total Harga Unit Harga/unit Total Harga
100 Rp 30,434 Rp 3,043,400
Rp 60,868 98 Rp 30,434 Rp 2,982,532
Rp 365,208 86 Rp 30,434 Rp 2,617,324
Rp 152,170 81 Rp 30,434 Rp 2,465,154
Penjualan Persediaan
Total Harga Unit Harga/unit Total Harga
62 Rp 5,013 Rp 310,806
Rp 10,026 60 Rp 5,013 Rp 300,780
Rp 10,026 58 Rp 5,013 Rp 290,754
Rp 25,065 53 Rp 5,013 Rp 265,689
Rp 60,156 41 Rp 5,013 Rp 205,533
Penjualan Persediaan
Total Harga Unit Harga/unit Total Harga
50 Rp 75,171 Rp 3,758,550
Rp 75,171 49 Rp 75,171 Rp 3,683,379
Rp 150,342 47 Rp 75,171 Rp 3,533,037
Rp 150,342 45 Rp 75,171 Rp 3,382,695
Rp 300,684 41 Rp 75,171 Rp 3,082,011
Penjualan Persediaan
Total Harga Unit Harga/unit Total Harga
75 Rp 123,421 Rp 9,256,575
Rp 370,263 72 Rp 123,421 Rp 8,886,312
Rp 123,421 71 Rp 123,421 Rp 8,762,891
Rp 493,684 67 Rp 123,421 Rp 8,269,207
Rp 246,842 65 Rp 123,421 Rp 8,022,365
Rp 863,947 58 Rp 123,421 Rp 7,158,418
Rp 617,105 53 Rp 123,421 Rp 6,541,313
DAFTAR PENYUSUTAN ASET TETAP
APOTEK SAKURA
2022
No Jenis Aset Tetap Harga Perolehan Tahun Perolehan Umur Aset Akm.Peny 2020
1 Tanah Rp 80,000,000 2019 4 -
2 Bangunan Rp 105,000,000 2020 3 Rp 35,000,000
3 AC Rp 4,500,000 2020 3 Rp 1,500,000
4 Kipas Angin Rp 1,000,000 2020 3 Rp 333,333
5 Lemari Steril Rp 5,500,000 2020 3 Rp 1,833,333
6 Kursi Tunggu Tamu Rp 1,800,000 2020 3 Rp 600,000
7 Jam Dinding Rp 450,000 2020 3 Rp 150,000
8 Lemari Kaca Rp 3,000,000 2020 3 Rp 1,000,000
9 Meja Kerja Rp 1,500,000 2020 3 Rp 500,000
Rp 202,750,000 Rp 40,916,667
Akm. Peny 2021 Beban Peny. 1 Jan - 31 Jan Akm.Peny Per 31 Jan Nilai Buku per 31 Jan
- - - Rp 80,000,000
Rp 35,000,000 Rp 2,916,667 Rp 72,916,667 Rp 32,083,333
Rp 1,500,000 Rp 125,000 Rp 3,125,000 Rp 1,375,000
Rp 333,333 Rp 27,778 Rp 694,445 Rp 305,555
Rp 1,833,333 Rp 152,778 Rp 3,819,445 Rp 1,680,555
Rp 600,000 Rp 50,000 Rp 1,250,000 Rp 550,000
Rp 150,000 Rp 12,500 Rp 312,500 Rp 137,500
Rp 1,000,000 Rp 83,333 Rp 2,083,333 Rp 916,667
Rp 500,000 Rp 41,667 Rp 1,041,667 Rp 458,333
Rp 40,916,667 Rp 3,409,723 Rp 85,243,056 Rp 117,506,944
Aset Liabilitas
Aset Lancar Utang -
Kas Rp 159,954,470
Persediaan Rp 186,953,212
Perlengkapan Rp 1,500,000
Kredit Saldo
-
Rp 796,007 Rp 796,007
Rp 1,593,324 Rp 2,389,331
Rp 1,759,334 Rp 4,148,665
Rp 633,795 Rp 4,782,460
Rp 3,459,194 Rp 8,241,654
Rp 1,818,280 Rp 10,059,934
Rp 806,238 Rp 10,866,172
Rp 400,043 Rp 11,266,215
Rp 931,726 Rp 12,197,941
Rp 2,138,430 Rp 14,336,371
Rp 1,729,302 Rp 16,065,673
Rp 753,735 Rp 16,819,408
Rp 4,478,236 Rp 21,297,644
Rp 1,400,928 Rp 22,698,572
Rp 1,205,224 Rp 23,903,796
Rp 4,613,808 Rp 28,517,604
Rp 2,421,778 Rp 30,939,382
Rp 1,210,990 Rp 32,150,372
Rp 3,356,450 Rp 35,506,822
Rp 4,751,371 Rp 40,258,193
Rp 2,864,827 Rp 43,123,020
Rp 2,360,895 Rp 45,483,915
Rp 1,249,084 Rp 46,732,999
Rp 2,312,882 Rp 49,045,881
Kredit Saldo
-
Rp 597,005
Rp 1,791,998
Rp 3,111,498
Rp 3,586,844
Rp 6,181,239
Rp 7,544,949
Rp 8,149,627
Rp 8,449,659
Rp 9,148,453
Rp 10,752,275
Rp 12,049,251
Rp 12,614,552
Rp 15,973,229
Rp 17,023,925
Rp 17,927,843
Rp 21,388,199
Rp 23,204,532
Rp 24,112,774
Rp 26,630,111
Rp 30,193,639
Rp 32,342,259
Rp 34,112,930
Rp 35,049,743
Rp 36,784,404
Kredit Saldo
Rp 465,914,625
Kredit Saldo
-
Rp 300,000
Kredit Saldo
-
Rp 3,000,000
Kredit Saldo
-
Rp 550,000
Rp 1,050,000
Kredit Saldo
-
Rp 250,000
Kredit Saldo
Rp 1,250,000
Kredit Saldo
Rp 312,500
Kredit Saldo
Rp 2,083,333
Kredit Saldo
Rp 1,041,667
Kredit Saldo
Rp 2,580,000
TABLE 4.11
APOTEK SAKURA
NERACA LAJUR
PERIODE FEBRUARI 2022
NERACA SALDO JURNAL PENYESUAIAN
REF NAMA REKENING
DEBIT KREDIT DEBIT KREDIT
Kas Rp 203,320,351
Piutang Dagang -
Persediaan Barang Dagang Rp 150,168,808
Perlengkapan Toko Rp 2,580,000 Rp 2,580,000
Tanah Rp 80,000,000
Bangunan Rp 105,000,000
Akm. Peny. Bangunan Rp 72,916,667 Rp 72,916,667
AC Rp 4,500,000
Akm. Peny. AC Rp 3,125,000 Rp 3,125,000
Kipas Angin Rp 1,000,000
Akm. Peny. Kipas Angin Rp 694,445 Rp 694,445
Lemari Steril Rp 5,500,000
Akm. Peny. Lemari Steril Rp 3,819,445 Rp 3,819,445
Kursi Tunggu Tamu Rp 1,800,000
Akm. Peny. Kursi Tunggu Tamu Rp 1,250,000 Rp 1,250,000
Jam Dinding Rp 450,000
Akm. Peny, Jam Dinding Rp 312,500 Rp 312,500
Lemari Kaca Rp 3,000,000
Akm. Peny. Lemari Kaca Rp 2,083,333 Rp 2,083,333
Meja Kerja Rp 1,500,000
Akm. Peny. Meja Kerja Rp 1,041,667 Rp 1,041,667
Utang Dagang
Modal Ny.Salwati Rp 465,914,625
Saldo Laba
Ikhtisa Laba/Rugi
Prive Ny.Salwati
Penjualan Rp 49,045,881
Ongkos Angkut Penjualan Rp 300,000
Harga Pokok Penjualan Rp 36,784,404
Beban Gaji dan Upah Rp 3,000,000
Beban Perlengkapan Toko Rp 2,580,000
Beban Penyusutan Bangunan Rp 72,916,667
Beban Penyusutan AC Rp 3,125,000
Beban Penyusutan Kipas Angin Rp 694,445
Beban Penyusutan Lemari Steril Rp 3,819,445
Beban Penyusutan Kursi Tunggu Tamu Rp 1,250,000
Beban Penyusutan Jam Dinding Rp 312,500
Beban Penyusutan Lemari Kaca Rp 2,083,333
Beban Penyusutan Meja Kerja Rp 1,041,667
Beban Listrik dan Air Rp 1,050,000
Beban Telepon Rp 250,000
TOTAL Rp 600,203,563 Rp 600,203,563 Rp 87,823,057 Rp 87,823,057
NERACA SALDO SETELAH PENYESUAIAN LAPORAN L/R NERACA
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
Rp 203,320,351 Rp 203,320,351
- -
Rp 150,168,808 Rp 150,168,808
- -
Rp 80,000,000 Rp 80,000,000
Rp 105,000,000 Rp 105,000,000
Rp 145,833,334 Rp 145,833,334
Rp 4,500,000 Rp 4,500,000
Rp 6,250,000 Rp 6,250,000
Rp 1,000,000 Rp 1,000,000
Rp 1,388,890 Rp 1,388,890
Rp 5,500,000 Rp 5,500,000
Rp 7,638,890 Rp 7,638,890
Rp 1,800,000 Rp 1,800,000
Rp 2,500,000 Rp 2,500,000
Rp 450,000 Rp 450,000
Rp 625,000 Rp 625,000
Rp 3,000,000 Rp 3,000,000
Rp 4,166,666 Rp 4,166,666
Rp 1,500,000 Rp 1,500,000
Rp 2,083,334 Rp 2,083,334
Rp 465,914,625 Rp 465,914,625
Rp 49,045,881 Rp 49,045,881
Rp 300,000 Rp 300,000
Rp 36,784,404 Rp 36,784,404
Rp 3,000,000 Rp 3,000,000
Rp 2,580,000 Rp 2,580,000
Rp 72,916,667 Rp 72,916,667
Rp 3,125,000 Rp 3,125,000
Rp 694,445 Rp 694,445
Rp 3,819,445 Rp 3,819,445
Rp 1,250,000 Rp 1,250,000
Rp 312,500 Rp 312,500
Rp 2,083,333 Rp 2,083,333
Rp 1,041,667 Rp 1,041,667
Rp 1,050,000 Rp 1,050,000
Rp 250,000 Rp 250,000
Rp 685,446,620 Rp 685,446,620 Rp 129,207,461 Rp 49,045,881 Rp 556,239,159 Rp 636,400,739
Rp 80,161,580 Rp 80,161,580
Rp 129,207,461 Rp 129,207,461 Rp 636,400,739 Rp 636,400,739
Laporan Laba Rugi
PENDAPATAN 28 Februari 2022
Penjualan Rp 49,045,881
Harga Pokok Penjualan Rp 36,784,404
Ongkos Angkut Penjualan Rp 300,000
BEBAN USAHA
Saldo Akhir
Laporan Posisi Keuangan
Kas
Jumlah Kas
Jumlah
JUMLAH ASET
EKUITAS
Rp 465,914,625 Modal
Saldo Laba
-Rp 80,161,580
JUMLAH EKUITAS
Rp 385,753,045
Rp 203,320,351
Rp 203,320,351
Rp 150,168,808
Rp 80,000,000
Rp 105,000,000
-Rp 145,833,334
Rp 4,500,000
-Rp 6,250,000
Rp 1,000,000
-Rp 1,388,890
Rp 5,500,000
-Rp 7,638,890
Rp 1,800,000
-Rp 2,500,000
Rp 450,000
-Rp 625,000
Rp 3,000,000
-Rp 4,166,666
Rp 1,500,000
-Rp 2,083,334
Rp 182,432,694
Rp 385,753,045
Rp 465,914,625
-Rp 80,161,580
Rp 385,753,045
Tanggal Keterangan Debit Kredit
28-Feb-22 Penjualan Rp 49,045,881
Ikhtisar Laba Rugi Rp 49,045,881
(Menutup Akun Pendapatan)