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PT NULI DARATISTA

JURNAL PENYESUAIAN
No
Tanggal
Keterangan
1 12/31/2006 Piutang Bunga
Pendapatan Bunga
2 12/31/2006 Biaya Piutang Tak Tertagih
Penyisihan Piutang tak tertagih
3 12/31/2006 Piutang Usaha
Kas
4 12/31/2006 Harga Pokok Penjualan
Persediaan
5 12/31/2006 Beban Perlengkapan
Perlengkapan
6 12/31/2006 Beban Penyusutan-Bangunan
Akum. Depresiasi-bangunan
7 12/31/2006 Beban Penyusutan-Bangunan
Akum. Depresiasi-bangunan
8 12/31/2006 Beban Penyusutan-Peralatan
Akum. Depresiasi-Peralatan
9 12/31/2006 Beban Bunga
Utang Bunga
10 12/31/2008 Beban Komisi Penjualan
Beban Listrik, Air & Telepon
Beban yang masih harus dibayar
11 12/31/2006 Asuransi Dibayar Dimuka
Beban Asuransi
12 12/31/2006 Retur Penjualan
Piutang Usaha
Persediaan
Harga Pokok Penjualan
13 12/31/2006 Laba Ditahan
Utang Deviden
14 12/31/2006 Beban Pajak
Utang Pajak
TOTAL

Ref Post

Dr
206,250

Cr
206,250

1,900,000
1,900,000
270,000
270,000
365,000
365,000
4,730,000
4,730,000
3,800,000
3,800,000
2,800,000
2,800,000
1,048,576
1,048,576
80,000
80,000
700,000
1,515,000
2,215,000
6,000,000
6,000,000
625,000
625,000
375,000
375,000
3,600,000
3,600,000
15,000,000
15,000,000
43,014,826

43,014,826

PT NULI DARATISTA
NERACA LAJUR
Keterangan
Kas
Wesel Tagih
Piutang Usaha
Penyisihan Piutang Tak Tertagih
Persediaan Barang Dagangan, 31 Desember
Perlengkapan Kantor
Tanah
Bangunan
Akum. Depresiasi-Bangunan
Peralatan Kantor
Akum. Depresiasi-Peralatan Kantor
Wesel Bayar
Utang Usaha
Saham Biasa (@Rp 100.000)
Laba Ditahan
Penjualan
Retur dan Pot. Penjualan
Harga Pokok Penjualan
Beban Listrik, Air & Tlp
Beban Gaji
Beban Komisi Penjualan
Beban Iklan
Beban Administrasi
Beban Asuransi
Pendapatan Bunga
Beban Bunga
TOTAL
Piutang Bunga
Beban Piutang Tak Tertagih
Beban Perlengkapan
Beban Penyusutan - Bangunan
Utang Bunga
Utang Deviden
Beban Pajak Penghasilan
Utang Pajak
Beban Penyusutan-Peralatan Kantor
Beban yang masih harus dibayar
Asuransi Dibayar Dimuka
TOTAL

Neraca Saldo
40,250,000
16,500,000
63,000,000
600,000
94,700,000
7,500,000
80,000,000
247,600,000
18,050,000
20,000,000
14,757,120
18,000,000
72,700,000
240,000,000
135,867,880
760,000,000
17,000,000
465,800,000
16,700,000
89,000,000
73,925,000
3,000,000
10,200,000
15,000,000
2,600,000
2,400,000
2,525,150,000

Neraca Saldo
Dr
Cr
40,250,000
16,500,000
63,000,000
600,000
94,700,000
7,500,000
80,000,000
247,600,000
18,050,000
20,000,000
14,757,120
18,000,000
72,700,000
240,000,000
135,867,880
760,000,000
17,000,000
465,800,000
16,700,000
89,000,000
73,925,000
3,000,000
10,200,000
15,000,000
2,600,000
2,400,000
1,262,575,000 1,262,575,000

Jurnal Penyesuaian
Dr
Cr
270,000

Ref

3
12

270,000
375,000

Ref
3

625,000
1,900,000
365,000
4,730,000

12

6,600,000

6.7

NSSP
Dr
39,980,000
16,500,000
62,645,000

Cr

Laporan Laba Rugi


Dr

2,500,000
4
5

94,710,000
2,770,000
80,000,000
247,600,000
24,650,000
20,000,000

13

3,600,000

12
4
10

625,000
365,000
1,515,000

10

700,000

1,048,576

375,000

12

6,000,000
206,250

11
1

15,805,696
18,000,000
72,700,000
240,000,000
132,267,880
760,000,000
17,625,000
466,165,000
18,215,000
89,000,000
74,625,000
3,000,000
10,200,000
9,000,000

375,000

17,625,000
466,165,000
18,215,000
89,000,000
74,625,000
3,000,000
10,200,000
9,000,000

2,806,250

80,000

2,480,000

2,480,000

1
2
5
6.7

206,250
1,900,000
4,730,000
6,600,000

206,250
1,900,000
4,730,000
6,600,000

1,900,000
4,730,000
6,600,000

14

80,000
3,600,000

9
13

15,000,000

14

15,000,000

1,048,576

11

6,000,000
43,014,826

80,000
3,600,000
15,000,000

15,000,000
15,000,000

1,048,576
2,215,000
43,014,826

10

1,048,576
2,215,000

6,000,000
1,289,999,826

1,289,999,826

719,588,576
43,592,674
763,181,250

Laporan Laba Rugi


Cr

Neraca
Dr
39,980,000
16,500,000
62,645,000

Cr

2,500,000
94,710,000
2,770,000
80,000,000
247,600,000
24,650,000
20,000,000
15,805,696
18,000,000
72,700,000
240,000,000
132,267,880
760,000,000
375,000

2,806,250

206,250

80,000
3,600,000
15,000,000
2,215,000
763,181,250

6,000,000
570,411,250

763,181,250

570,411,250

526,818,576
43,592,674
570,411,250

PT NULI DARATISTA
LAPORAN RUGI LABA
Penjualan
Retur dan Pot. Penjualan
Penjualan Bersih
Harga Pokok Penjualan
Laba Kotor
Beban
Beban Listrik, Air & Tlp
Beban Gaji
Beban Komisi Penjualan
Beban Iklan
Beban Administrasi
Beban Asuransi
Beban Bunga
Beban Piutang Tak Tertagih
Beban Perlengkapan
Beban Penyusutan - Bangunan
Beban Pajak Penghasilan
Beban Penyusutan-Peralatan Kantor
Total Beban
Laba Bersih
Pendapatan dan Beban diluar usaha
Pendapatan Bunga
Laba bersih sebelum pajak

760,000,000
(17,625,000)
742,375,000
(465,790,000)
276,585,000

18,215,000
89,000,000
74,625,000
3,000,000
10,200,000
9,000,000
2,480,000
1,900,000
4,730,000
6,600,000
15,000,000
1,048,576
235,798,576
40,786,424
2,806,250
43,592,674

PT NULI DARATISA
LAPORAN PERUBAHAN LABA DITAHAN
Laba ditahan 31 Desember 2006
Laba tahun berjalan

132,267,880
43,592,674
175,860,554

PT NULI DARATISTA
NERACA

Asset Lancar
Kas
Wesel Tagih
Piutang Usaha
Piutang Bunga
Penyisihan Piutang Tak Tertagih

39,980,000
16,500,000
62,645,000
206,250
(2,500,000)
60,145,000
94,710,000
2,770,000
6,000,000
220,311,250

Persediaan Barang Dagangan, 31 Desember


Perlengkapan Kantor
Asuransi Dibayar Dimuka
Total Asset Lancar
Asset Tetap
Tanah
Bangunan
Akum. Depresiasi-Bangunan

80,000,000
247,600,000
(24,650,000)
222,950,000

Peralatan Kantor
Akum. Depresiasi-Peralatan Kantor
Total Asset Tetap
Total Asset

20,000,000
(15,805,696)
4,194,304
307,144,304
527,455,554

Kewajiban Jangka Pendek


Wesel Bayar
Utang Usaha
Utang Bunga
Utang Deviden
Utang Pajak
Beban yang masih harus dibayar

18,000,000
72,700,000
80,000
3,600,000
15,000,000
2,215,000

Total Kewajiban

111,595,000

Ekuitas
Saham Biasa (@Rp 100.000)
Laba Ditahan

240,000,000
175,860,554

Total Ekuitas

415,860,554

Total Kewajiban dan Ekuitas

527,455,554
-

PT NULI DARATISTA
JURNAL PENUTUP
Tanggal
Keterangan
12/31/2006 Penjualan
Pendapatan Bunga
Ikhtisar Laba/Rugi

Dr
760,000,000
2,806,250

12/31/2006 Ikhtisar Laba/Rugi


Retur Penjualan
Beban Listrik, Air & Tlp
Beban Gaji
Beban Komisi Penjualan
Beban Iklan
Beban Administrasi
Beban Asuransi
Beban Bunga
Beban Piutang Tak Tertagih
Beban Perlengkapan
Beban Penyusutan - Bangunan
Beban Pajak Penghasilan
Beban Penyusutan-Peralatan Kantor
Harga Pokok Penjualan

719,213,576

12/31/2006 Ikhtisar Laba/Rugi


Laba ditahan

Cr

762,806,250

17,625,000
18,215,000
89,000,000
74,625,000
3,000,000
10,200,000
9,000,000
2,480,000
1,900,000
4,730,000
6,600,000
15,000,000
1,048,576
465,790,000
43,592,674
43,592,674

PT NULI DARATISTA
JURNAL PEMBALIK
No
Tanggal
1 1/1/2007
2
3

4
5

Keterangan
Pendapatan Bunga
Piutang Bunga
1/1/2007
Utang Bunga
Beban Bunga
1/1/2007
Beban yang masih harus dibayar
Komisi Penjualan
Beban Listrik,Air & Tlp
1/1/2006 Beban Asuransi
Asuransi dibayar dimuka
1/1/2006 Utang Pajak
Beban Pajak
TOTAL

Dr
206,250

Cr
206,250

80,000
80,000
2,215,000
700,000
1,515,000
6,000,000
6,000,000
15,000,000
15,000,000
23,501,250

23,501,250