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neraca lajur & lap. Keu perusahaan dagang

neraca lajur & lap. Keu perusahaan dagang

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Dipublikasikan oleh Heri Supriyanto
contoh neraca lajur dari perushaan dagang, laporan keuangan perushaan dagang, HPP, Pembelian, dll
contoh neraca lajur dari perushaan dagang, laporan keuangan perushaan dagang, HPP, Pembelian, dll

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Published by: Heri Supriyanto on Nov 27, 2008
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03/03/2014

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AJP

Nama perkiraan Debet Kredit Debet
Kas 4,260,700 -
Piutang dagang 335,000 -
Persd. arang dagang 2,000,000 - 500,000
Asuransi diba!ar dimuka 360,000 -
Ad"ertensi diba!ar dimuka 60,000
#ana$ 30,000,000 -
%edung 60,000,000 -
Akumu&asi dep. %edung - 2,000,000
'tang dagang - (50,000
'tang %a)i
'tang se*a
+,da& - -(,42.,700
Pri"e (00,000 -
Pen)ua&an - -,250,000
/etur pen)ua&an 400,000 -
P,t,ngan pen)ua&an 62,000 -
Pembe&ian 3,250,000 -
ia!a angkut Pemb. 250,000 -
/etur pembe&ian - 300,000 300,000
P,t,ngan pembe&ian - 4-,000 4-,000
ia!a ad"ertensi (60,000 -
%a)i pega*ai (,.00,000 - -0,000
ia!a se*a 200,000 - 40,000
ia!a Asuransi 240,000
ia! Pen!. %edung 500,000
0pp 5,500,000
#,ta& (03,(77,700 (03,(77,700 7,27-,000
1k$t. /23
a.Persediaan barang dagang 4+er5$andise 1n"ent,r!6 !ang ada pada ak$ir peri,de /p. 500.000,-
b.ia!a asuransi se&ama peri,de tersebut /p. 240.000,-
5.Ad"ertensi diba!ar dimuka /p. 60.000,-
d.%a)i 7+0 diba!ar 48a&ar! pa!ab&e6 /p. -0.000,-
e.8e*a 7+0 diba!ar 4/ent Pa!ab&e6/p. 40.000,-
9.Pen!usutan gedung untuk ( ta$un /p. 500.000
0PP 5,500,000
Pembe&ian 3,250,000
ia!a Angkut Pembe&ian 250,000
Persediaan A*a& 2,000,000
/etur Pembe&ian 300,000
P,t,ngan Pembe&ian 4-,000
Persediaan Ak$ir 500,000
0PP .4-,000
ia!a Asuransi 240,000
Asuransi Diba!ar Dikmuka 240,000
Ad"ertensi diba!ar dimuka 60,000
ia!a Ad"ertensi 60,000
ia!a %a)i -0,000
0utang %a)i -0,000
ia!a se*a 40,000
0utang se*a 40,000
i. Pen! %edung 500,000
Ak Pen!. %edung 500,000
P:/#:+'AN (0 2 P:/'80AAN DA%AN%
AJP N8D /23
Kredit Debet Kredit Debet Kredit Debet Kredit
4,260,700 4,260,700
335,000 335,000
2,000,000 500,000 500,000
240,000 (20,000 (20,000
60,000 60,000
30,000,000 30,000,000
60,000,000 60,000,000
500,000 2,500,000 2,500,000
(50,000 (50,000
-0,000 -0,000 -0,000
40,000 40,000 40,000
-(,42.,700 -(,42.,700
(00,000 (00,000
-,250,000 -,250,000
400,000 400,000
62,000 62,000
3,250,000
250,000
60,000 (00,000 (00,000
(,.-0,000 (,.-0,000
240,000 240,000
240,000 240,000
500,000 500,000
.4-,000 4,65(,000 4,65(,000
7,27-,000 (03,45.,700 (03,45.,700 .,0.3,000 -,250,000 -5,375,700 -4,20.,700
(,(67,000 (,(67,000
-,250,000 -,250,000 -5,375,700 -5,375,700
a.Persediaan barang dagang 4+er5$andise 1n"ent,r!6 !ang ada pada ak$ir peri,de /p. 500.000,-
pemb bersi$
Pembe&ian 3,250,000
bi angkut 250,000
3,500,000 ;;;
retur 300,000
p,t 4-,000
3,(5(,000 ;;;
;;;
P:/#:+'AN (0 2 P:/'80AAN DA%AN%
3ap,ran /23 Nera5a
Pen)ua&an -,250,000 Akti"a
/etur Pen)ua&an 400,000 Kas
P,t,ngan Pen)ua&an 62,000 Piutang Dagang
Persediaan arang Dagang
Pen)ua&an bersi$ .,7..,000 Ass diba!ar dimuka
Ad" diba!ar dimuka
#ana$
0PP %edung
Persediaan a*a& 2,000,000 Ak. Pen!. %d
Pembe&ian bersi$ 3,(5(,000
arang !g siap u2 di)ua& 5,(5(,000
Persediaan ak$ir 500,000 Pasi"a
0PP 4,65(,000 'tang
+,da&
3aba k,t,r 4,(37,000
ia!a-bia!a usa$a
ia!a Ad" (00,000
ia!a se*a 240,000
ia!a Ass 240,000
ia!a Pen!. %d 500,000
ia!a %a)i (,.-0,000
2,-70,000
3aba 'sa$a (,(67,000
3ap,ran Peruba$an +,da&
+,da& a*a& -(,42.,700
3aba (,(67,000
Pri"e 4(00,0006
+,da& ak$ir -2,6-5,700
Nera5a
4,260,700
335,000
500,000
(20,000
60,000
30,000,000
60,000,000
2,500,000
57,500,000
-2,775,700
2.0,000
-2,4-5,700
-2,775,700
Nera5a 3a)ur
8a&,n Anisa
Per 3( Desember 2002
Nama /ekening
Nera5a 8a&d,
D K
Kas 262,000 -
Per&engkapan 200,000 -
Pera&atan 8a&,n 4,500,000 -
Ak Pen!. <Per&t
'tang 'sa$a - 200,000
'tang ank - 3,000,000
'tang %a)i
'tang unga
+,da& - (,500,000
Pri"e (00,000 -
Pendapatan Jasa - 700,000
ia!a %a)i (6.,000 -
ia!a 8e*a (20,000 -
ia!a Per&engkapan
ia!a unga
ia!a Pen!usutan Pera&atan
ia!a 3ain-&ain 50,000 -
ik$ r2&
Jum&a$ 5,400,000 5,400,000
Nera5a 3a)ur
8a&,n Anisa
Per 3( Desember 2002
AJP N8D /23
D K D K D K
262,000
(50,000 50,000
4,500,000
25,000 25,000
200,000
3,000,000
(.,000 (.,000
4,000 4,000
(,500,000
(00,000
700,000 700,000
(.,000 (.6,000 (.6,000
(20,000 (20,000
(50,000 (50,000 (50,000
4,000 4,000 4,000
25,000 25,000 25,000
50,000 50,000
(65,000
(-7,000 (-7,000 5,447,000 5,447,000 700,000 700,000
Nera5a 3a)ur
8a&,n Anisa
Per 3( Desember 2002
Nera5a
D K
262,000
50,000
4,500,000
25,000
200,000
3,000,000
(.,000
4,000
(,500,000
(00,000
(65,000
4,-(2,000 4,-(2,000

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