PERUSAHAAN ANGKUTAN CE

NERACA LAJUR
untuk PERIODE YANG BERAKHIR 31

No Akun

111 Kas
112 Piutang dagang
113 Asuransi dibayar dimuka
114 Investasi dalam saham
115 Perlengkapan kantor
121 Peralatan kantor
122 Akumulasi penyusutan peralatan kantor
123 Truk
124 Akumulasi penyusutan truk
125 Gedung
126 Akumulasi penyusutan gedung
127 Tanah
211 Pendapatan jasa diterima di muka
212 Utang wesel
311 Modal, Fajril
312 Prive, Fajril
412 Pendapatan jasa angkutan
511 Beban gaji pegawai kantor
512 Beban gaji sopir & kennek
513 Beban bensin, oli, dan pemeliharaan
514 Beban bunga
515 Beban
516 Beban
517 Beban
518 Beban

Neraca Saldo

Nama Akun

asuransi
perlengkapan
penyusutan peralatan
penyusutan truk

Rp
Rp
Rp
Rp
Rp
Rp

Debet
29,900,000.00
7,750,000.00
45,000,000.00
100,000,000.00
4,850,000.00
45,000,000.00

Rp

540,000,000.00

Rp

1,600,000,000.00

Rp

Penyesuaian
Kredit

Debet

Kredit

Rp

28,200,000.00

Rp

3,200,000.00

Rp

20,000,000.00

Rp

5,450,000.00

Rp

140,000,000.00

Rp

53,000,000.00

Rp

350,000,000.00

Rp

67,000,000.00

Rp

3,150,000.00

510,000,000.00
Rp
Rp
Rp

Rp

290,000,000.00

Rp
Rp
Rp
Rp
Rp

Rp
137,450,000.00
329,500,000.00
35,250,000.00
129,300,000.00
3,804,000,000.00 Rp

20,750,000.00 Rp
1,440,000,000.00
650,000,000.00

7,000,000.00

1,183,250,000.00
Rp

7,300,000.00

Rp
Rp
Rp
Rp

28,200,000.00
3,200,000.00
5,450,000.00
53,000,000.00

3,804,000,000.00

519 Beban penyusutan gedung

413 Pendapatan jasa
128 Piutang pendapatan jasa angkutan
213 Utang gaji

Rp

67,000,000.00
Rp

7,000,000.00

Rp

3,150,000.00

Rp

Rp
174,300,000.00 Rp

7,300,000.00
174,300,000.00

AAN ANGKUTAN CEPAT & AMAN

NERACA LAJUR
YANG BERAKHIR 31 DESEMBER 2014

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Neraca Saldo Disesuaikan

Debet
Kredit
29,900,000.00
7,750,000.00
16,800,000.00
100,000,000.00
1,650,000.00
45,000,000.00
Rp
25,450,000.00
540,000,000.00
Rp
193,000,000.00
1,600,000,000.00
Rp
417,000,000.00
510,000,000.00
Rp
13,750,000.00
Rp
1,440,000,000.00
Rp
650,000,000.00
290,000,000.00
Rp
1,186,400,000.00
137,450,000.00
336,800,000.00
35,250,000.00
129,300,000.00
28,200,000.00
3,200,000.00
5,450,000.00
53,000,000.00

Laporan Laba/Rugi
Debet

Neraca
Kredit
Rp
Rp
Rp
Rp
Rp
Rp
Rp

540,000,000.00

Rp

1,600,000,000.00

Rp

Rp
Rp
Rp
Rp
Rp
Rp

137,450,000.00
336,800,000.00
35,250,000.00
129,300,000.00

Rp
Rp
Rp
Rp

28,200,000.00
3,200,000.00
5,450,000.00
53,000,000.00

1,186,400,000.00

Debet
29,900,000.00
7,750,000.00
16,800,000.00
100,000,000.00
1,650,000.00
45,000,000.00

Kredit

Rp

25,450,000.00

Rp

193,000,000.00

Rp

417,000,000.00

Rp
Rp
Rp

13,750,000.00
1,440,000,000.00
650,000,000.00

510,000,000.00

290,000,000.00

Rp

67,000,000.00

Rp
Rp

Rp
Rp
Rp
Rp

7,000,000.00

67,000,000.00
Rp

3,150,000.00
Rp
3,939,900,000.00 Rp
3,939,900,000.00 Rp

7,000,000.00
Rp

7,300,000.00
3,939,900,000.00 Rp
Rp
3,939,900,000.00 Rp

795,650,000.00 Rp
397,750,000.00
1,193,400,000.00 Rp

1,193,400,000.00 Rp
1,193,400,000.00 Rp

3,150,000.00
Rp
3,144,250,000.00 Rp
Rp
3,144,250,000.00 Rp

7,300,000.00
2,746,500,000.00
397,750,000.00
3,144,250,000.00