NAMA AKUN
01 April 2013
SALDO
Kas
Bank ABC
Piutang Usaha
Piutang Karyawan
Penyisihan Piutang Tak Tertagih
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
*)
*)
*)
*)
**)
**)
**)
6-1130
6-2210
6-2220
Biaya Bank
Pendapatan Bunga
Pendaptan Lain - lain
Fsasfasf
1-1110
1-1120
1-1210
1-1220
1-1230
1-1310
1-1320
1-1330
1-1340
1-1350
1-1360
1-1410
1-1510
1-1520
1-1530
1-1540
1-1550
1-1610
1-3110
1-3120
1-3130
1-3140
1-3210
1-3310
1-3410
1-3510
2-1110
2-1120
2-1130
2-1140
2-2210
2-3310
2-3320
2-3330
2-3340
3-1110
3-1120
3-1130
3-1140
4-1110
4-1120
4-1130
4-1140
4-1150
4-1160
4-1170
4-1180
5-1101
5-1102
5-1103
5-1104
5-1105
5-1106
5-1107
5-1108
5-1109
5-1110
5-1111
5-1112
5-1113
5-1210
6-1110
6-1120
Kas
Bank ABC
Piutang Usaha
Piutang Karyawan
Penyisihan Piutang Tak Tertagih
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Persediaan Lain lain
PPN Masukan
Perlengkapan kantor
Perlengkapan cuci
Perlengkapan bengkel
Perlengkapan salon
Perlengkapan toko
Sewa Dibayar Dimuka
Peralatan Kantor
Peralatan Cuci
Peralatan Bengkel
Peralatan Salon
Kendaraan
Gedung
Tanah
Akumulasi Penyusutan
Hutang Usaha
Hutang Pajak
Hutang Lain - Lain
PPN Keluaran
Hutang Bank
Modal
Saldo Laba
Laba Ditahan
Deviden
Pendapatan Cuci
Pendapatan Bengkel
Pendapatan Salon
Penjualan
Harga Pokok Penjualan
Potongan Penjualan
Biaya Cuci - B. Perlengkapan Cuci
Biaya Cuci - B. Penyusutan Cuci
Biaya Bengkel - B. Perlengkapan Bengkel
Biaya Bengkel - B. Penyusutan Bengkel
Biaya Salon - B. Perlengkapan Salon
Biaya Salon - B. Penyusutan Salon
Listrik
Telepon
Tukang Sampah
Keamanan Lingkungan
Gaji Karyawan
Alat Tulis Kantor
Cetakan, fotocopy
Transportasi
Rumah Tangga kantor
Koran
Asuransi
PPh 21
PPh 25
Biaya Promosi
Biaya Lain - lain
Biaya Bunga
Fsasfasf
Sania MJ Inc.
JURNAL TRANSAKSI
PERIODE : 01 APRIL 2013 - 30 APRIL 2013
DAFTAR AKUN
TANGGAL
REF
01 Apr 13
01 Apr 13
01 Apr 13
02 Apr 13
02 Apr 13
02 Apr 13
02 Apr 13
02 Apr 13
03 Apr 13
03 Apr 13
03 Apr 13
03 Apr 13
03 Apr 13
03 Apr 13
04 Apr 13
04 Apr 13
04 Apr 13
04 Apr 13
04 Apr 13
04 Apr 13
04 Apr 13
04 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
05 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
06 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
JU001
1-1110 Kas
KETERANGAN
NO AKUN
1-1110
1-1610
1-1120
1-1510
1-3110
1-1520
1-1530
1-1540
1-1550
1-3110
1-3130
1-1520
1-3140
1-1540
1-1310
1-1320
1-1330
1-1410
1-1340
1-1350
1-1410
6-1110
5-1107
5-1210
1-1110
1-1110
1-1110
1-1110
1-1110
4-1110
4-1110
4-1110
4-1110
4-1110
1-1110
1-1110
1-1110
1-1110
1-1110
4-1110
4-1110
4-1110
4-1110
4-1110
1-1120
1-1110
1-1110
1-1110
NAMA AKUN
Kas
Sewa Dibayar Dimuka
Bank ABC
Perlengkapan kantor
Peralatan Kantor
Perlengkapan cuci
Perlengkapan bengkel
Perlengkapan salon
Perlengkapan toko
Peralatan Kantor
Peralatan Bengkel
Perlengkapan cuci
Peralatan Salon
Perlengkapan salon
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
PPN Masukan
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
PPN Masukan
Biaya Lain - lain
Cetakan, fotocopy
Biaya Promosi
Kas
Kas
Kas
Kas
Kas
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Kas
Kas
Kas
Kas
Kas
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Bank ABC
Kas
Kas
Kas
07 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
07 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
08 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
09 Apr 13
10 Apr 13
15 Apr 13
15 Apr 13
15 Apr 13
15 Apr 13
16 Apr 13
16 Apr 13
16 Apr 13
16 Apr 13
16 Apr 13
16 Apr 13
16 Apr 13
30 Apr 13
30 Apr 13
1-1120
1-1110
1-1110
4-1110
4-1110
4-1110
4-1110
4-1110
2-1110
2-1110
1-1110
1-1110
1-1110
1-1110
4-1110
4-1110
4-1110
4-1110
4-1110
1-1360
1-1410
1-1110
1-1110
1-1110
1-1110
1-1110
4-1110
4-1110
4-1110
4-1110
1-1210
1-1210
1-1210
4-1110
5-1111
5-1101
5-1104
5-1109
5-1107
1-1310
1-1320
1-1330
1-1410
1-1340
1-1350
1-1410
5-1105
5-1112
Bank ABC
Kas
Kas
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Hutang Usaha
Hutang Usaha
Kas
Kas
Kas
Kas
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Persediaan Lain lain
PPN Masukan
Kas
Kas
Kas
Kas
Kas
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Harga Pokok Penjualan
Piutang Usaha
Piutang Usaha
Piutang Usaha
Harga Pokok Penjualan
Asuransi
Listrik
Keamanan Lingkungan
Rumah Tangga kantor
Cetakan, fotocopy
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
PPN Masukan
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
PPN Masukan
Gaji Karyawan
PPh 21
30 Apr 13
JUMLAH DEBET
MJ Inc.
TRANSAKSI
KOMENTAR :
DEBET
200,000,000
120,000,000
70,000,000
1,250,000
6,000,000
800,000
400,000
400,000
100,000
5,000,000
2,000,000
800,000
2,000,000
500,000
863,636
3,454,546
3,109,091
742,727
1,727,273
1,036,364
276,363
2,000,000
500,000
400,000
900,000
600,000
210,000
1,318,182
131,818
113,635
363,636
490,908
181,820
54,546
1,200,000
525,000
280,000
1,795,455
179,545
113,635
454,545
818,180
181,820
81,819
9,000,000
750,000
200,000
375,000
NO AKUN
2-3310
1-1110
1-1110
1-1110
2-1110
1-1110
1-1110
1-1110
1-1110
1-1120
1-1120
1-1110
1-1120
1-1110
1-1120
1-1120
1-1120
1-1120
1-1120
1-1120
1-1120
1-1110
1-1110
1-1110
3-1110
3-1130
3-1120
3-1140
2-1140
1-1310
1-1320
1-1330
1-1340
1-1350
3-1110
3-1130
3-1120
3-1140
2-1140
1-1310
1-1320
1-1330
1-1340
1-1350
1-1110
3-1110
3-1120
3-1130
NAMA AKUN
Modal
Kas
Kas
Kas
Hutang Usaha
Kas
Kas
Kas
Kas
Bank ABC
Bank ABC
Kas
Bank ABC
Kas
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Kas
Kas
Kas
Pendapatan Cuci
Pendapatan Salon
Pendapatan Bengkel
Penjualan
PPN Keluaran
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Pendapatan Cuci
Pendapatan Salon
Pendapatan Bengkel
Penjualan
PPN Keluaran
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Kas
Pendapatan Cuci
Pendapatan Bengkel
Pendapatan Salon
KREDIT
200,000,000
120,000,000
70,000,000
1,250,000
6,000,000
800,000
400,000
400,000
100,000
5,000,000
2,000,000
800,000
2,000,000
500,000
863,636
3,454,546
3,109,091
742,727
1,727,273
1,036,364
276,363
2,000,000
500,000
400,000
900,000
600,000
210,000
1,318,182
131,818
113,635
363,636
490,908
181,820
54,546
1,200,000
525,000
280,000
1,795,455
179,545
113,635
454,545
818,180
181,820
81,819
9,000,000
750,000
200,000
375,000
1,500,000
2,136,364
213,636
136,362
636,363
818,180
227,275
136,365
4,000,000
500,000
600,000
2,100,000
2,050,000
205,000
181,816
727,272
327,272
363,640
245,457
1,800,000
180,000
1,350,000
120,000
700,000
1,454,545
145,455
113,635
454,545
454,550
272,730
2,000,000
2,300,000
230,000
1,800,000
100,000
250,000
100,000
200,000
300,000
431,813
1,727,271
4,663,626
682,271
863,646
518,187
138,183
25,800,000
179,000
3-1120
3-1140
2-1140
1-1310
1-1320
1-1330
1-1340
1-1350
1-1120
1-3110
3-1110
3-1120
3-1140
2-1140
1-1310
1-1320
1-1330
1-1340
1-1350
1-1110
1-1110
3-1110
3-1120
3-1130
3-1140
2-1140
1-1310
1-1320
1-1340
1-1350
3-1120
3-1140
2-1140
1-1360
1-1110
1-1110
1-1110
1-1110
1-1110
1-1120
1-1120
1-1120
1-1120
1-1120
1-1120
1-1120
1-1120
2-2210
Pendapatan Bengkel
Penjualan
PPN Keluaran
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Bank ABC
Peralatan Kantor
Pendapatan Cuci
Pendapatan Bengkel
Penjualan
PPN Keluaran
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Kas
Kas
Pendapatan Cuci
Pendapatan Bengkel
Pendapatan Salon
Penjualan
PPN Keluaran
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Pendapatan Bengkel
Penjualan
PPN Keluaran
Persediaan Lain lain
Kas
Kas
Kas
Kas
Kas
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Bank ABC
Hutang Bank
1,500,000
2,136,364
213,636
136,362
636,363
818,180
227,275
136,365
4,000,000
500,000
600,000
2,100,000
2,050,000
205,000
181,816
727,272
327,272
363,640
245,457
1,800,000
180,000
1,350,000
120,000
700,000
1,454,545
145,455
113,635
454,545
454,550
272,730
2,000,000
2,300,000
230,000
1,800,000
100,000
250,000
100,000
200,000
300,000
431,813
1,727,271
4,663,626
682,271
863,646
518,187
138,183
25,800,000
179,000
510,114,003
JUMLAH KREDIT
510,114,003
Sania MJ Inc.
BUKU BESAR
PERIODE : 01 APRIL 2013 - 30 APRIL 2013
No. Akun
Nama Akun
TANGGAL
2-1110
Hutang Usaha
NO REF
01 Apr 13
02 Apr 13
URAIAN TRANSAKSI
SALDO AWAL ...
DEBET
-
08 Apr 13
08 Apr 13
0
0
TOTAL
4,000,000
500,000
4,500,000
Saldo Awal
Saldo Akhir
KREDIT
6,000,000
-
1,500,000
SALDO
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
6,000,000
2,000,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
1,500,000
6,000,000
1,500,000
ok !!
Sania MJ Inc.
NERACA
PERIODE : 01 APRIL 2013 - 30 APRIL 201
KETERANGAN
AWAL PERIODE
PERIODE BERJALAN
AKHIR PERIODE
AKTIVA
Aktiva Lancar
Kas
Bank ABC
Piutang Usaha
Piutang Karyawan
Penyisihan Piutang Tak Tertagih
Persediaan Olie Primax
Persediaan Olie Castro LX
Persediaan Olie Castro Magnet
Persediaan Olie Sili Helix
Persediaan Olie Sili Super
Persediaan Lain lain
PPN Masukan
Perlengkapan kantor
Perlengkapan cuci
Perlengkapan bengkel
Perlengkapan salon
Perlengkapan toko
Sewa Dibayar Dimuka
Jumlah AKTIVA LANCAR
10,460,000
21,465,003
4,530,000
636,366
2,545,456
5,318,177
1,181,814
763,634
2,019,544
1,250,000
1,600,000
400,000
900,000
100,000
120,000,000
173,169,994
10,460,000
21,465,003
4,530,000
636,366
2,545,456
5,318,177
1,181,814
763,634
2,019,544
1,250,000
1,600,000
400,000
900,000
100,000
120,000,000
173,169,994
Aktiva Tetap
Peralatan Kantor
Peralatan Cuci
Peralatan Bengkel
Peralatan Salon
Kendaraan
Gedung
Tanah
Akumulasi Penyusutan
Jumlah AKTIVA TETAP
10,500,000
2,000,000
2,000,000
14,500,000
10,500,000
2,000,000
2,000,000
14,500,000
JUMLAH AKTIVA
187,669,994
187,669,994
Sania MJ Inc.
NERACA
ERIODE : 01 APRIL 2013 - 30 APRIL 2013
KETERANGAN
KEWAJIBAN
Kewajiban Jangka Pendek
Hutang Usaha
Hutang Pajak
Hutang Lain - Lain
PPN Keluaran
AWAL PERIODE
PERIODE BERJALAN
AKHIR PERIODE
1,500,000
1,105,454
1,500,000
1,105,454
2,605,454
2,605,454
179,000
179,000
179,000
179,000
Jumlah Liabilities
2,784,454
2,784,454
EKUITAS
Modal
Saldo Laba
Laba Ditahan
Deviden
Jumlah EKUITAS
JUMLAH KEWAJIBAN DAN EKUITAS
200,000,000
200,000,000
(15,114,000)
(15,114,000)
#VALUE!
#VALUE!
#VALUE!
#VALUE!
#VALUE!
- #VALUE!
#VALUE!
#VALUE!
Sania MJ Inc.
LAPORAN LABA RUGI
PERIODE : 01 APRIL 2013 - 30 APRIL 2013
KETERANGAN
PERIODE
BERJALAN
AWAL PERIODE
AKHIR PERIODE
KOREKSI
PENDAPATAN
Pendapatan Cuci
Pendapatan Bengkel
Pendapatan Salon
Penjualan
JUMLAH PENDAPATAN USAHA
4,800,000
6,410,000
2,200,000
11,054,546
24,464,546
4,800,000
6,410,000
2,200,000
11,054,546
24,464,546
9,750,006
9,750,006
14,714,540
9,750,006
9,750,006
14,714,540
250,000
100,000
25,800,000
800,000
200,000
100,000
179,000
400,000
2,000,000
29,829,000
250,000
100,000
25,800,000
800,000
200,000
100,000
179,000
400,000
2,000,000
29,829,000
(15,114,460)
(15,114,000)
(15,114,460)
(15,114,000)
Pendapatan Bunga
Pendaptan Lain - lain
Jumlah Pendapatan lain-lain
Laba Kotor Sebelum Pajak
(15,114,460)
(15,114,460)
(15,114,000)
(15,114,000)
BEBAN USAHA
Listrik
Telepon
Tukang Sampah
Keamanan Lingkungan
Gaji Karyawan
Alat Tulis Kantor
Cetakan, fotocopy
Transportasi
Rumah Tangga kantor
Koran
Asuransi
PPh 21
PPh 25
Biaya Promosi
Biaya Lain - lain
Biaya Bunga
Biaya Bank
Pajak
LABA (RUGI) SETELAH PAJAK - EAT
FISKAL
4,800,000
6,410,000
2,200,000
11,054,546
24,464,546
9,750,006
9,750,006
14,714,540
250,000
100,000
25,800,000
800,000
200,000
100,000
179,000
400,000
2,000,000
29,829,000
(15,114,460)
(15,114,000)
(1,511,400)
-
(13,602,600)
10%
50,001,000
100,001,000
15%
30%
PKP
100,000,000
Tarif
PAJAK
-
PKP
TARIF
10%
PAJAK
JUMLAH