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AJP

Nama perkiraan Debet Kredit Debet


Kas 4,260,700 -
Piutang dagang 335,000 -
Persd. Barang dagang 2,000,000 - 500,000
Asuransi dibayar dimuka 360,000 -
Advertensi dibayar dimuka 60,000
Tanah 30,000,000 -
Gedung 60,000,000 -
Akumulasi dep. Gedung - 2,000,000
Utang dagang - 150,000
Utang Gaji
Utang sewa
Modal - 91,428,700
Prive 100,000 -
Penjualan - 9,250,000
Retur penjualan 400,000 -
Potongan penjualan 62,000 -
Pembelian 3,250,000 -
Biaya angkut Pemb. 250,000 -
Retur pembelian - 300,000 300,000
Potongan pembelian - 49,000 49,000
Biaya advertensi 160,000 -
Gaji pegawai 1,800,000 - 90,000
Biaya sewa 200,000 - 40,000
Biaya Asuransi 240,000
Biay Peny. Gedung 500,000
Hpp 5,500,000
Total 103,177,700 103,177,700 7,279,000
Ikht. R/L

a.Persediaan barang dagang (Merchandise Inventory) yang ada pada akhir periode Rp. 500.000,-
b.Biaya asuransi selama periode tersebut Rp. 240.000,-
c.Advertensi dibayar dimuka Rp. 60.000,-
d.Gaji YMH dibayar (Salary payable) Rp. 90.000,-
e.Sewa YMH dibayar (Rent Payable)Rp. 40.000,-
f.Penyusutan gedung untuk 1 tahun Rp. 500.000

HPP 5,500,000
Pembelian 3,250,000
Biaya Angkut Pembelian 250,000
Persediaan Awal 2,000,000
Retur Pembelian 300,000
Potongan Pembelian 49,000
Persediaan Akhir 500,000
HPP 849,000

Biaya Asuransi 240,000


Asuransi Dibayar Dikmuka 240,000

Advertensi dibayar dimuka 60,000


Biaya Advertensi 60,000

Biaya Gaji 90,000


Hutang Gaji 90,000

Biaya sewa 40,000


Hutang sewa 40,000

Bi. Peny Gedung 500,000


Ak Peny. Gedung 500,000
PERTEMUAN 10 / PERUSHAAN DAGANG

AJP NSD R/L


Kredit Debet Kredit Debet Kredit Debet Kredit
4,260,700 4,260,700
335,000 335,000
2,000,000 500,000 500,000
240,000 120,000 120,000
60,000 60,000
30,000,000 30,000,000
60,000,000 60,000,000
500,000 2,500,000 2,500,000
150,000 150,000
90,000 90,000 90,000
40,000 40,000 40,000
91,428,700 91,428,700
100,000 100,000
9,250,000 9,250,000
400,000 400,000
62,000 62,000
3,250,000
250,000

60,000 100,000 100,000


1,890,000 1,890,000
240,000 240,000
240,000 240,000
500,000 500,000
849,000 4,651,000 4,651,000
7,279,000 103,458,700 103,458,700 8,083,000 9,250,000 95,375,700 94,208,700
1,167,000 1,167,000
9,250,000 9,250,000 95,375,700 95,375,700

hir periode Rp. 500.000,-

pemb bersih
Pembelian 3,250,000
bi angkut 250,000
3,500,000 ###
retur 300,000
pot 49,000
3,151,000 ###

###
AN DAGANG

Laporan R/L Neraca

Penjualan 9,250,000 Aktiva


Retur Penjualan 400,000 Kas
Potongan Penjualan 62,000 Piutang Dagang
Persediaan Barang Dagang
Penjualan bersih 8,788,000 Ass dibayar dimuka
Adv dibayar dimuka
Tanah
HPP Gedung
Persediaan awal 2,000,000 Ak. Peny. Gd
Pembelian bersih 3,151,000
Barang yg siap u/ dijual 5,151,000
Persediaan akhir 500,000 Pasiva
HPP 4,651,000 Utang
Modal
Laba kotor 4,137,000

Biaya-biaya usaha
Biaya Adv 100,000
Biaya sewa 240,000
Biaya Ass 240,000
Biaya Peny. Gd 500,000
Biaya Gaji 1,890,000
2,970,000

Laba Usaha 1,167,000

Laporan Perubahan Modal

Modal awal 91,428,700


Laba 1,167,000
Prive (100,000)
Modal akhir 92,695,700
Neraca

4,260,700
335,000
500,000
120,000
60,000
30,000,000
60,000,000
2,500,000
57,500,000
92,775,700

280,000
92,495,700
92,775,700
Ner
S
Per 31

Neraca Saldo
Nama Rekening
D K
Kas 262,000 -
Perlengkapan 200,000 -
Peralatan Salon 4,500,000 -
Ak Peny. _Perlt
Utang Usaha - 200,000
Utang Bank - 3,000,000
Utang Gaji
Utang Bunga
Modal - 1,500,000
Prive 100,000 -
Pendapatan Jasa - 700,000
Biaya Gaji 168,000 -
Biaya Sewa 120,000 -
Biaya Perlengkapan
Biaya Bunga
Biaya Penyusutan Peralatan
Biaya Lain-lain 50,000 -
ikh r/l
Jumlah 5,400,000 5,400,000
Neraca Lajur
Salon Anisa
Per 31 Desember 2002

AJP NSD R/L


D K D K D K
262,000
150,000 50,000
4,500,000
25,000 25,000
200,000
3,000,000
18,000 18,000
4,000 4,000
1,500,000
100,000
700,000 700,000
18,000 186,000 186,000
120,000 120,000
150,000 150,000 150,000
4,000 4,000 4,000
25,000 25,000 25,000
50,000 50,000
165,000
197,000 197,000 5,447,000 5,447,000 700,000 700,000
Neraca
D K
262,000
50,000
4,500,000
25,000
200,000
3,000,000
18,000
4,000
1,500,000
100,000

165,000
4,912,000 4,912,000