LEMBAR KERJA

MENYELESAIKAN SIKLUS
AKUNTANSI

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)

PT. ADI JAYA

JURNAL UMUM (PENYESUAIAN)
BULAN DESEMBER 2012
Hal 1
TANGGAL

NO.
BUKTI

KETERANGAN

POS
REF

DEBIT

KREDIT

PT. ADI JAYA

2

JURNAL UMUM (PENYESUAIAN)

BULAN DESEMBER 2012
Hal 2
TANGGAL

NO.
BUKTI

KETERANGAN

POS
REF

DEBIT

KREDIT

REKAPITULASI
DEBIT
No. Akun

KREDIT
Jumlah

No. Akun

Jumlah

PT. ADI JAYA

JURNAL UMUM (PENUTUP)
BULAN DESEMBER 2012
Hal 4
TANGGAL

NO.
BUKTI

KETERANGAN

POS
REF

DEBIT

KREDIT

REKAPITULASI
DEBIT
No. Akun

KREDIT
Jumlah

No. Akun

Jumlah

PT. ADI JAYA

NERACA LAJUR
Per 31 Desember 2012
(Dalam Ribuan Rupiah)
NO.
AKUN

NAMA AKUN

1-1100

Cash in Bank

1-1200

Petty Cash

1-1300

Accounts Receivable

1-1400
1-1500

Allowance for Doubtful

Debt
Merchandise Inventory

1-1600

Store Supplies

1-1700

Prepaid Insurance

1-1800

Prepaid Rent

1-1900

Prepaid Tax

1-1910

PPN Income

1-9200

Prepaid PPN

1-2100

Equipment at Cost

1-2200

Equipment Accum Dep

2-1100

Accounts Payable

2-1200

Expense Payable

2-1300

Income Tax Payable

2-1400

PPN Payable

2-1500

Dividend Payable

2-1600

PPN Outcome

2-2100

Bank BCA Loan

3-1100

Capital Stock

3-1200

Dividend

4-1100

Sales

4-1300

Sales Return

5-1100

Cost of goods Sold

Neraca Saldo
Debet

Kredit

Ayat Penyesuaian
Debet

Kredit

NS Disesuaikan
Debet

Kredit

Rugi Laba
Debet

Neraca
Kredit

Debet

Kredit

5-1200

Freight Paid

6-1000

Advertising Expenses

6-1100
6-1200

Telephone & Electricity

expenses
Store Supplies Expenses

6-1300

Bad Debt Expense

6-1400

Depreciation Expense

6-1500

Insurance Expense

6-1600

Rent Expense

6-1700

Wages & Salaries

6-1800

Other Operating Expense

7-1100

Interest Revenue

8-1100

Interest Expense

8-1200

Bank Service Charge

1-1100

Cash in Bank

1-1200

Petty Cash

1-1300

Accounts Receivable

1-1400
1-1500

Allowance for Doubtful

Debt
Merchandise Inventory

1-1600

Store Supplies

1-1700

Prepaid Insurance

1-1800

Prepaid Rent

1-1900

Prepaid Tax

1-1910

PPN Income
Net Income

PT. ADI JAYA

LAPORAN RUGI LABA
Untuk Periode Yang Berakhir 31 Desember 2012
(Dalam Ribuan Rupiah)

PT. ADI JAYA

LAPORAN LABA DITAHAN
Untuk Periode Yang Berakhir 31 Desember 2012
(Dalam Ribuan Rupiah)

PT. ADI JAYA

NERACA
Per 31 Desember 2012
(Dalam Ribuan Rupiah)
AKTIVA

PASSIVA

CV MAJU
LAPORAN ARUS KAS
UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2012

KETERANGAN

JUMLAH

PT. ADI JAYA

REKONSILIASI BANK
10

PER 31 DESEMBER 2012

KETERANGAN

JUMLAH

KETERANGAN

JUMLAH

11

PT. ADI JAYA

NERACA SALDO SETELAH PENUTUPAN
Per 31 Desember 2012
(Dalam Ribuan Rupiah)
NO.
AKUN

NAMA AKUN

DEBET

KREDIT

12