Neraca Lajur Laporan Keuangan Perusahaan Dagang
Neraca Lajur Laporan Keuangan Perusahaan Dagang
Nama perkiraan
Kas
Piutang dagang
Persd. Barang dagang
Asuransi dibayar dimuka
Advertensi dibayar dimuka
Tanah
Gedung
Akumulasi dep. Gedung
Utang dagang
Utang Gaji
Utang sewa
Modal
Prive
Penjualan
Retur penjualan
Potongan penjualan
Pembelian
Biaya angkut Pemb.
Retur pembelian
Potongan pembelian
Biaya advertensi
Gaji pegawai
Biaya sewa
Biaya Asuransi
Biay Peny. Gedung
Hpp
Total
Ikht. R/L
Debet
4,260,700
335,000
2,000,000
360,000
Kredit
-
Debet
500,000
60,000
30,000,000
60,000,000
-
2,000,000
150,000
100,000
400,000
62,000
3,250,000
250,000
160,000
1,800,000
200,000
91,428,700
9,250,000
300,000
49,000
-
103,177,700
103,177,700
300,000
49,000
90,000
40,000
240,000
500,000
5,500,000
7,279,000
a.Persediaan barang dagang (Merchandise Inventory) yang ada pada akhir periode Rp. 500.000,b.Biaya asuransi selama periode tersebut Rp. 240.000,c.Advertensi dibayar dimuka Rp. 60.000,d.Gaji YMH dibayar (Salary payable) Rp. 90.000,e.Sewa YMH dibayar (Rent Payable)Rp. 40.000,f.Penyusutan gedung untuk 1 tahun Rp. 500.000
HPP
Pembelian
Biaya Angkut Pembelian
Persediaan Awal
5,500,000
3,250,000
250,000
2,000,000
Retur Pembelian
Potongan Pembelian
Persediaan Akhir
HPP
300,000
49,000
500,000
Biaya Asuransi
Asuransi Dibayar Dikmuka
240,000
849,000
240,000
60,000
Biaya Gaji
Hutang Gaji
90,000
Biaya sewa
Hutang sewa
40,000
60,000
90,000
40,000
500,000
500,000
2,000,000
240,000
NSD
Debet
4,260,700
335,000
500,000
120,000
60,000
30,000,000
60,000,000
500,000
R/L
Kredit
Debet
Kredit
Debet
4,260,700
335,000
500,000
120,000
60,000
30,000,000
60,000,000
2,500,000
150,000
90,000
40,000
91,428,700
90,000
40,000
Kredit
2,500,000
150,000
90,000
40,000
91,428,700
100,000
100,000
9,250,000
9,250,000
400,000
62,000
400,000
62,000
100,000
1,890,000
240,000
240,000
500,000
4,651,000
103,458,700
100,000
1,890,000
240,000
240,000
500,000
4,651,000
8,083,000
1,167,000
9,250,000
3,250,000
250,000
60,000
849,000
7,279,000
103,458,700
9,250,000
95,375,700
9,250,000
95,375,700
94,208,700
1,167,000
95,375,700
pemb bersih
Pembelian
3,250,000
bi angkut
250,000
3,500,000 ###
retur
pot
300,000
49,000
3,151,000 ###
###
AN DAGANG
Laporan R/L
Penjualan
Retur Penjualan
Potongan Penjualan
8,788,000
2,000,000
3,151,000
5,151,000
500,000
4,137,000
100,000
240,000
240,000
500,000
1,890,000
2,970,000
Laba Usaha
1,167,000
Kas
Piutang Dagang
Persediaan Barang Dagang
Ass dibayar dimuka
Adv dibayar dimuka
Tanah
Gedung
Ak. Peny. Gd
Pasiva
4,651,000
Laba kotor
Biaya-biaya usaha
Biaya Adv
Biaya sewa
Biaya Ass
Biaya Peny. Gd
Biaya Gaji
Aktiva
9,250,000
400,000
62,000
Penjualan bersih
HPP
Persediaan awal
Pembelian bersih
Barang yg siap u/ dijual
Persediaan akhir
HPP
Neraca
91,428,700
1,167,000
(100,000)
92,695,700
Utang
Modal
Neraca
4,260,700
335,000
500,000
120,000
60,000
30,000,000
60,000,000
2,500,000
57,500,000
92,775,700
280,000
92,495,700
92,775,700
Ner
S
Per 31
Nama Rekening
Kas
Perlengkapan
Peralatan Salon
Ak Peny. _Perlt
Utang Usaha
Utang Bank
Utang Gaji
Utang Bunga
Modal
Prive
Pendapatan Jasa
Biaya Gaji
Biaya Sewa
Biaya Perlengkapan
Biaya Bunga
Biaya Penyusutan Peralatan
Biaya Lain-lain
ikh r/l
Jumlah
Neraca Saldo
D
262,000
200,000
4,500,000
K
-
200,000
3,000,000
100,000
168,000
120,000
1,500,000
700,000
-
50,000
5,400,000
5,400,000
Neraca Lajur
Salon Anisa
Per 31 Desember 2002
AJP
D
NSD
K
150,000
D
262,000
50,000
4,500,000
25,000
R/L
K
25,000
200,000
3,000,000
18,000
4,000
1,500,000
18,000
4,000
100,000
700,000
18,000
186,000
120,000
150,000
4,000
25,000
50,000
150,000
4,000
25,000
197,000
197,000
5,447,000
700,000
186,000
120,000
150,000
4,000
25,000
50,000
165,000
5,447,000
700,000
700,000
Neraca
D
262,000
50,000
4,500,000
25,000
200,000
3,000,000
18,000
4,000
1,500,000
100,000
165,000
4,912,000
4,912,000