AJP

Nama perkiraan
Kas
Piutang dagang
Persd. Barang dagang
Asuransi dibayar dimuka
Advertensi dibayar dimuka
Tanah
Gedung
Akumulasi dep. Gedung
Utang dagang
Utang Gaji
Utang sewa
Modal
Prive
Penjualan
Retur penjualan
Potongan penjualan
Pembelian
Biaya angkut Pemb.
Retur pembelian
Potongan pembelian
Biaya advertensi
Gaji pegawai
Biaya sewa
Biaya Asuransi
Biay Peny. Gedung
Hpp
Total
Ikht. R/L

Debet
4,260,700
335,000
2,000,000
360,000

Kredit
-

Debet

500,000
60,000

30,000,000
60,000,000
-

2,000,000
150,000

100,000
400,000
62,000
3,250,000
250,000
160,000
1,800,000
200,000

91,428,700
9,250,000
300,000
49,000
-

103,177,700

103,177,700

300,000
49,000
90,000
40,000
240,000
500,000
5,500,000
7,279,000

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
Pembelian
Biaya Angkut Pembelian
Persediaan Awal

5,500,000
3,250,000
250,000
2,000,000

Retur Pembelian
Potongan Pembelian
Persediaan Akhir
HPP

300,000
49,000
500,000

Biaya Asuransi
Asuransi Dibayar Dikmuka

240,000

849,000

240,000

Advertensi dibayar dimuka
Biaya Advertensi

60,000

Biaya Gaji
Hutang Gaji

90,000

Biaya sewa
Hutang sewa

40,000

Bi. Peny Gedung
Ak Peny. Gedung

60,000

90,000

40,000
500,000
500,000

PERTEMUAN 10 / PERUSHAAN DAGANG
AJP
Kredit

2,000,000
240,000

NSD
Debet
4,260,700
335,000
500,000
120,000
60,000
30,000,000
60,000,000

500,000

R/L
Kredit

Debet

Kredit

Debet
4,260,700
335,000
500,000
120,000
60,000
30,000,000
60,000,000

2,500,000
150,000
90,000
40,000
91,428,700

90,000
40,000

Kredit

2,500,000
150,000
90,000
40,000
91,428,700

100,000

100,000
9,250,000

9,250,000

400,000
62,000

400,000
62,000

100,000
1,890,000
240,000
240,000
500,000
4,651,000
103,458,700

100,000
1,890,000
240,000
240,000
500,000
4,651,000
8,083,000
1,167,000
9,250,000

3,250,000
250,000

60,000

849,000
7,279,000

103,458,700

9,250,000

95,375,700

9,250,000

95,375,700

94,208,700
1,167,000
95,375,700

hir periode Rp. 500.000,-

pemb bersih
Pembelian
3,250,000
bi angkut
250,000

3,500,000 ###
retur
pot

300,000
49,000

3,151,000 ###
###

AN DAGANG
Laporan R/L
Penjualan
Retur Penjualan
Potongan Penjualan

8,788,000

2,000,000
3,151,000
5,151,000
500,000

4,137,000

100,000
240,000
240,000
500,000
1,890,000
2,970,000

Laba Usaha

1,167,000

Laporan Perubahan Modal
Modal awal
Laba
Prive
Modal akhir

Kas
Piutang Dagang
Persediaan Barang Dagang
Ass dibayar dimuka
Adv dibayar dimuka
Tanah
Gedung
Ak. Peny. Gd

Pasiva
4,651,000

Laba kotor

Biaya-biaya usaha
Biaya Adv
Biaya sewa
Biaya Ass
Biaya Peny. Gd
Biaya Gaji

Aktiva

9,250,000
400,000
62,000

Penjualan bersih

HPP
Persediaan awal
Pembelian bersih
Barang yg siap u/ dijual
Persediaan akhir
HPP

Neraca

91,428,700
1,167,000
(100,000)
92,695,700

Utang
Modal

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
Nama Rekening
Kas
Perlengkapan
Peralatan Salon
Ak Peny. _Perlt
Utang Usaha
Utang Bank
Utang Gaji
Utang Bunga
Modal
Prive
Pendapatan Jasa
Biaya Gaji
Biaya Sewa
Biaya Perlengkapan
Biaya Bunga
Biaya Penyusutan Peralatan
Biaya Lain-lain
ikh r/l

Jumlah

Neraca Saldo
D
262,000
200,000
4,500,000

K
-

-

200,000
3,000,000

100,000
168,000
120,000

1,500,000
700,000
-

50,000

5,400,000

-

5,400,000

Neraca Lajur
Salon Anisa
Per 31 Desember 2002
AJP
D

NSD
K
150,000

D
262,000
50,000
4,500,000

25,000

R/L
K

D

K

25,000
200,000
3,000,000
18,000
4,000
1,500,000

18,000
4,000
100,000

700,000
18,000

186,000
120,000
150,000
4,000
25,000
50,000

150,000
4,000
25,000

197,000

197,000

5,447,000

700,000
186,000
120,000
150,000
4,000
25,000
50,000
165,000

5,447,000

700,000

700,000

Neraca
D
262,000
50,000
4,500,000

K

25,000
200,000
3,000,000
18,000
4,000
1,500,000
100,000

165,000

4,912,000

4,912,000

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