No
a.
b.
c.
d.
e.
f.
g.
h.
i.
Keterangan
Akumulasi Depresiasi Peralatan Pabrik
Persediaan Bahan Baku B
Persediaan Bahan Baku C
Persediaan Bahan Habis dipakai Pabrik
Hutang Dagang
Pesanan 145
BDP-Pemakaian Bahan Baku A
BDP-Pemakaian Bahan Baku B
Persediaan Bahan Baku A
Persediaan Bahan Baku B
Pesanan 146
BDP-Pemakaian Bahan Baku A
BDP-Pemakaian Bahan Baku B
BDP-Pemakaian Bahan Baku C
Persediaan Bahan Baku A
Persediaan Bahan Baku B
Persediaan Bahan Baku C
Pesanan 147
BDP-Pemakaian Bahan Baku A
BDP-Pemakaian Bahan Baku B
BDP-Pemakaian Bahan Baku C
Persediaan Bahan Baku A
Persediaan Bahan Baku B
Persediaan Bahan Baku C
BOP Seseungguhnya
Persediaan Bahan Habis dipakai Pabrik
Biaya Gaji Pegawai pabrik
Kas
Hutang Gaji
Hutang Gaji
Kas
BDP-Tenaga Kerja Langsung 145
BDP-Tenaga Kerja Langsung 146
BDP-Tenaga Kerja Langsung 147
BOP Sesungguhnya
Biaya Gaji Pegawai pabrik
BOP Sesungguhnya
BOP Dibebankan
BOP Sesungguhnya
Akumulasi Depresiasi Peralatan Pabrik
Biaya Umum dan Penjualan
Hutang Biaya Umum dan Penjualan
BDP-BOP
BOP Dibebankan
Pesanan 145
Persediaan Produk Jadi
Debet
Kredit
5,540,000
6,690,000
15,830,000
3,590,000
31,650,000
340,000
1,770,000
340,000
1,770,000
3,570,000
5,720,000
3,980,000
3,570,000
5,720,000
3,980,000
1,970,000
1,610,000
3,730,000
1,970,000
1,610,000
3,730,000
2,380,000
2,380,000
31,930,000
1,410,000
30,520,000
3,670,000
3,670,000
3,000,000
12,050,000
9,940,000
6,940,000
31,930,000
4,630,000
4,630,000
3,450,000
3,450,000
36,040,000
36,040,000
17,493,000
17,493,000
43,090,000
j.
k.
l.
35,880,000
2,110,000
3,000,000
2,100,000
33,755,000
13,270,000
12,050,000
8,435,000
27,470,000
27,470,000
123,240,000
91,640,000
31,600,000
63,343,000
43,090,000
20,253,000
127,470,000
604,231,000
127,470,000
604,231,000
Aktiva tetap
Akumulasi Depresiasi
Akumulasi Depresiasi Peralatan Pabrik
Bahan Baku
Barang Dalam Proses
Barang Dalam Proses awal
BDP-Bahan Baku
BDP-Bahan Baku
BDP-Biaya Tenaga Kerja Langsung
BDP-Biaya Tenaga Kerja Langsung
BDP-BOP
BDP-BOP
BDP-BOP
BDP-Pemakaian Bahan Baku A
BDP-Pemakaian Bahan Baku A
BDP-Pemakaian Bahan Baku A
BDP-Pemakaian Bahan Baku B
BDP-Pemakaian Bahan Baku B
BDP-Pemakaian Bahan Baku B
BDP-Pemakaian Bahan Baku C
BDP-Pemakaian Bahan Baku C
BDP-Tenaga Kerja Langsung 145
BDP-Tenaga Kerja Langsung 146
BDP-Tenaga Kerja Langsung 147
Biaya Gaji Pabrik
Biaya Gaji Pegawai pabrik
Biaya Gaji Pegawai pabrik
Biaya Umum dan Penjualan
BOP Dibebankan
BOP Dibebankan
BOP Seseungguhnya
BOP Sesungguhnya
BOP Sesungguhnya
BOP Sesungguhnya
Harga Pokok Penjualan
Hutang Biaya Umum dan Penjualan
Hutang Biaya Umum dan Penjualan
Hutang Dagang
Hutang Dagang
Hutang Gaji
Hutang Gaji
Hutang Gaji
Kas
Kas
Kas
Kas
Kas
244,750,000
103,680,000
3,450,000
6,780,000
35,880,000
35,880,000
2,110,000
13,270,000
3,000,000
12,050,000
17,493,000
2,100,000
8,435,000
340,000
3,570,000
1,970,000
1,770,000
5,720,000
1,610,000
3,980,000
3,730,000
3,000,000
12,050,000
9,940,000
31,930,000
31,930,000
36,040,000
4,630,000
17,493,000
2,380,000
6,940,000
4,630,000
3,450,000
63,343,000
36,040,000
27,470,000
31,650,000
26,770,000
3,670,000
30,520,000
3,670,000
19,160,000
1,410,000
3,670,000
27,470,000
127,470,000
Laba Ditahan
Modal Saham
Penjualan
Penjualan Pesanan 145
Penjualan Pesanan 146
Persediaan Bahan Baku A
Persediaan Bahan Baku A
Persediaan Bahan Baku A
Persediaan Bahan Baku A
Persediaan Bahan Baku B
Persediaan Bahan Baku B
Persediaan Bahan Baku B
Persediaan Bahan Baku B
Persediaan Bahan Baku C
Persediaan Bahan Baku C
Persediaan Bahan Baku C
Persediaan Bahan Habis dipakai Pabrik
Persediaan Bahan Habis dipakai Pabrik
Persediaan Produk Jadi
Persediaan Produk Jadi
Persediaan Produk Jadi 145
Persediaan Produk Jadi 146
Piutang Dagang
Piutang Dagang
Piutang Dagang
Produk Jadi
145,520,000
120,000,000
91,640,000
31,600,000
5,540,000
340,000
3,570,000
1,970,000
6,690,000
1,770,000
5,720,000
1,610,000
15,830,000
3,980,000
3,730,000
3,590,000
2,380,000
43,090,000
33,755,000
43,090,000
20,253,000
74,110,000
123,240,000
127,470,000
18,960,000
1,003,871,000
1,003,871,000
BUKU BESAR
Akun
No
1
2
3
4
5
Akun
No
1
2
3
Kas
Keterangan
Saldo awal
Transaksi c
Transaksi c
Transaksi j
Transaksi l
Keterangan
Saldo awal
Transaksi k
Transaksi l
Persediaan bahan baku
No
Keterangan
Akun
No
1
2
Saldo awal
Transaksi a
Transaksi a
Transaksi a
Transaksi a
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
19,160,000
1,410,000
3,670,000
27,470,000
127,470,000
Saldo
Debit (Rp)
19,160,000
17,750,000
14,080,000
Kredit (Rp)
13,390,000
114,080,000
Debit (Rp)
Kredit (Rp)
74,110,000
123,240,000
127,470,000
Debit (Rp)
Kredit (Rp)
6,780,000
5,540,000
6,690,000
15,830,000
3,590,000
340,000
1,770,000
3,570,000
5,720,000
3,980,000
1,970,000
1,610,000
3,730,000
2,380,000
Saldo
Debit (Rp)
74,110,000
197,350,000
69,880,000
Kredit (Rp)
Saldo
Debit (Rp)
6,780,000
12,320,000
19,010,000
34,840,000
38,430,000
38,090,000
36,320,000
32,750,000
27,030,000
23,050,000
21,080,000
19,470,000
15,740,000
13,360,000
Kredit (Rp)
Akun
No
Keterangan
1
2
3
4
5
Kredit (Rp)
Piutang dagang
Akun
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Debit (Rp)
Saldo awal
Transaksi i
Transaksi i
Transaksi k
Transaksi k
Debit (Rp)
Kredit (Rp)
35,880,000
35,880,000
Debit (Rp)
Kredit (Rp)
18,960,000
43,090,000
33,755,000
43,090,000
20,253,000
Saldo
Debit (Rp)
35,880,000
-
Kredit (Rp)
Saldo
Debit (Rp)
18,960,000
62,050,000
95,805,000
52,715,000
32,462,000
Kredit (Rp)
Akun
No
1
Akun
No
1
2
Akun
No
1
2
Akun
No
Aktiva Tetap
Keterangan
Saldo awal
Keterangan
Keterangan
Transaksi g
Transaksi j
1
Akun
No
Keterangan
Keterangan
Saldo awal
Transaksi c
Transaksi c
Keterangan
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
103,680,000
107,130,000
103,680,000
3,450,000
Debit (Rp)
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
36,040,000
8,570,000
36,040,000
27,470,000
Debit (Rp)
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
26,770,000
58,420,000
26,770,000
31,650,000
Debit (Rp)
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
3,670,000
34,190,000
30,520,000
3,670,000
30,520,000
3,670,000
Debit (Rp)
Saldo awal
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
120,000,000
120,000,000
Laba ditahan
Keterangan
Saldo awal
Akun
Penjualan
1
2
Debit (Rp)
Modal saham
No
Kredit (Rp)
Hutang dagang
Hutang gaji
No
Saldo
Debit (Rp)
244,750,000
Akun
Akun
244,750,000
Saldo awal
Transaksi f
Saldo awal
Transaksi a
1
2
3
Kredit (Rp)
Akumulasi depresiasi
1
2
No
Debit (Rp)
Keterangan
Transaksi k
Transaksi k
Debit (Rp)
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
145,520,000
145,520,000
Debit (Rp)
Kredit (Rp)
91,640,000
31,600,000
Saldo
Debit (Rp)
Kredit (Rp)
91,640,000
123,240,000
Akun
No
1
2
Akun
No
1
2
3
4
5
6
7
Keterangan
Transaksi b
Transaksi d
Transaksi e
Transaksi f
Transaksi h
Transaksi i
Transaksi i
BOP yang dibebankan
No
Keterangan
Akun
No
1
31,930,000
Saldo
Debit (Rp)
31,930,000
-
Kredit (Rp)
Debit (Rp)
Kredit (Rp)
2,380,000
6,940,000
4,630,000
3,450,000
17,493,000
2,100,000
8,435,000
Debit (Rp)
Kredit (Rp)
Saldo
Debit (Rp)
2,380,000
9,320,000
13,950,000
17,400,000
34,893,000
32,793,000
24,358,000
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
4,630,000
22,123,000
4,630,000
17,493,000
No
Keterangan
Transaksi k
Akun
No
Keterangan
1
2
3
4
5
6
7
8
31,930,000
Transaksi b
Transaksi d
Akun
Kredit (Rp)
BOP-Sesungguhnya
Akun
1
2
Debit (Rp)
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Transaksi b
Debit (Rp)
Kredit (Rp)
36,040,000
Debit (Rp)
Kredit (Rp)
63,343,000
Debit (Rp)
340,000
1,770,000
3,570,000
5,720,000
3,980,000
1,970,000
1,610,000
3,730,000
Kredit (Rp)
Saldo
Debit (Rp)
36,040,000
Kredit (Rp)
Saldo
Debit (Rp)
63,343,000
Kredit (Rp)
Saldo
Debit (Rp)
340,000
2,110,000
5,680,000
11,400,000
15,380,000
17,350,000
18,960,000
22,690,000
Kredit (Rp)
Akun
No
Keterangan
1
2
3
4
5
Transaksi d
Transaksi d
Transaksi d
Transaksi i
Transaksi i
Akun
Bahan Baku
No
1
2
Keterangan
Transaksi i
Transaksi i
Debit (Rp)
Kredit (Rp)
3,000,000
12,050,000
9,940,000
3,000,000
12,050,000
Debit (Rp)
Kredit (Rp)
2,110,000
13,270,000
Saldo
Debit (Rp)
3,000,000
15,050,000
24,990,000
21,990,000
9,940,000
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
2,110,000
15,380,000
Keterangan
Saldo awal
Transaksi a
Transaksi c
Transaksi c
Transaksi c
Debit (Rp)
Kredit (Rp)
1,580,000
5,540,000
340,000
3,570,000
1,970,000
Saldo
Debit (Rp)
Kredit (Rp)
1,580,000
7,120,000
6,780,000
3,210,000
1,240,000
Keterangan
Saldo awal
Transaksi a
Transaksi c
Transaksi c
Transaksi c
Debit (Rp)
Kredit (Rp)
2,810,000
6,690,000
1,770,000
5,720,000
1,610,000
Saldo
Debit (Rp)
Kredit (Rp)
2,810,000
9,500,000
7,730,000
2,010,000
400,000
Keterangan
Saldo awal
Transaksi a
Transaksi c
Transaksi c
Debit (Rp)
Kredit (Rp)
1,960,000
15,830,000
3,980,000
3,730,000
Saldo
Debit (Rp)
Kredit (Rp)
1,960,000
17,790,000
13,810,000
10,080,000
Keterangan
Saldo awal
Transaksi a
Transaksi c
Debit (Rp)
Kredit (Rp)
430,000
3,590,000
2,380,000
Saldo
Debit (Rp)
Kredit (Rp)
430,000
4,020,000
1,640,000
Keterangan
Saldo awal
Transaksi b
Transaksi b
Transaksi d
Transaksi i
Transaksi i
Transaksi i
Transaksi i
Transaksi i
Debit (Rp)
Kredit (Rp)
35,880,000
340,000
1,770,000
3,000,000
35,880,000
340,000
1,770,000
3,000,000
2,100,000
Saldo
Debit (Rp)
Kredit (Rp)
35,880,000
36,220,000
37,990,000
40,990,000
5,110,000
4,770,000
3,000,000
(2,100,000)
Keterangan
Transaksi b
Transaksi b
Transaksi b
Transaksi d
Transaksi i
Transaksi i
Transaksi i
Transaksi i
Transaksi i
Debit (Rp)
Kredit (Rp)
3,570,000
5,720,000
3,980,000
12,050,000
3,570,000
5,720,000
3,980,000
12,050,000
8,435,000
Saldo
Debit (Rp)
Kredit (Rp)
3,570,000
9,290,000
13,270,000
25,320,000
21,750,000
16,030,000
12,050,000
(8,435,000)
Keterangan
Transaksi b
Transaksi b
Transaksi b
Transaksi d
Debit (Rp)
1,970,000
1,610,000
3,730,000
9,940,000
Kredit (Rp)
Saldo
Debit (Rp)
Kredit (Rp)
1,970,000
3,580,000
7,310,000
17,250,000
Keterangan
Saldo awal pesanan 145
Transaksi i
Transaksi k
Saldo awalpesnan 146
Transaksi i
Transaksi k
Saldo awal pesanan 147
Debit (Rp)
Kredit (Rp)
5,310,000
43,090,000
43,090,000
4,780,000
33,755,000
20,253,000
8,870,000
Saldo
Debit (Rp)
Kredit (Rp)
5,310,000
48,400,000
5,310,000
10,090,000
43,845,000
23,592,000
32,462,000
NERACA SALDO
Kas
Piutang dagang
Persediaan bahan baku
Persediaan barang dalam proses
Persediaan barang jadi
Persediaan Bahan Baku
Aktiva tetap
Akmumulasi depresiasi
Hutang Biaya umum dan penjualan
Hutang dagang
Hutang gaji
Modal saham
Laba ditahan
Penjualan
Biaya gaji pabrik
BOP-Sesungguhnya
BOP yang dibebankan
Biaya umum dan penjualan
Harga pokok penjualan
Pemakaian bahan baku
Tenaga kerja langsung
Jumlah
Rp 114,080,000
Rp 69,880,000
Rp 13,360,000
Rp
Rp 32,462,000
15,380,000
Rp 244,750,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
107,130,000
8,570,000
58,420,000
30,520,000
120,000,000
145,520,000
123,240,000
24,358,000
Rp 22,123,000
Rp 36,040,000
Rp 63,343,000
Rp 22,690,000
Rp
9,940,000
Rp 630,903,000 Rp 630,903,000
Rp
NERACA LAJUR
Nama Rekening
Neraca Saldo
Debet
Kas
Penyesuaian
Kredit
Debet
Kredit
Kredit
Kredit
114,080,000
114,080,000
Piutang dagang
69,880,000
69,880,000
13,360,000
13,360,000
13,360,000
32,462,000
32,462,000
32,462,000
15,380,000
244,750,000
Akmumulasi depresiasi
Hutang dagang
Hutang gaji
15,380,000
107,130,000
107,130,000
8,570,000
8,570,000
58,420,000
58,420,000
30,520,000
30,520,000
Modal saham
120,000,000
120,000,000
Laba ditahan
145,520,000
145,520,000
Penjualan
123,240,000
123,240,000
-
24,358,000
Debet
244,750,000
107,130,000
15,380,000
Laporan Laba/Rugi
24,358,000
22,123,000
24,358,000
22,123,000
24,358,000
22,123,000
36,040,000
36,040,000
36,040,000
63,343,000
63,343,000
63,343,000
22,690,000
22,690,000
22,690,000
22,690,000
9,940,000
9,940,000
9,940,000
9,940,000
630,903,000
630,903,000
630,903,000
630,903,000
102,810,000
144,633,000
156,371,000
oran Laba/Rugi
Kredit
Neraca
Debet
Kredit
114,080,000
69,880,000
13,360,000
32,462,000
15,380,000
244,750,000
107,130,000
8,570,000
58,420,000
30,520,000
120,000,000
145,520,000
123,240,000
22,123,000
145,363,000
474,532,000
11,008,000
11,008,000
485,540,000
JURNAL PENYESUAIAN
No
1
2
3
Keterangan
Biaya Umum dan Penjualan
Hutang Biaya Umum dan Penjualan
Biaya Gaji Pabrik
Hutang Gaji Pabrik
Biaya Depresiasi
Akumulasi Depresiasi
Debit (Rp)
Kredit (Rp)
8,570,000
8,570,000
30,520,000
30,520,000
3,450,000
3,450,000