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1.

HERITAGE COMPANY
Neraca Lajur
Untuk akhir tahun 30 April 2006
Account

Neraca Saldo
Dr.
Cr.

1....................................Kas

......................................... 1
2........................Piutang Usaha
......................................... 2
3............Asr. Dibyr dimuka
......................................... 3
4.....................Perlengkapa
......................................... 4
5.................................Tanah
......................................... 5
6.......................................Gedung
......................................... 6
7.......Akum . peny. gedung.................
52,320...................................7
8...........................Peralatan
......................................... 8
9. Akum. Peny. Peralatan....................
39,800...................................9
10.....................Utang usaha.................
6,500...................................10
11.....Sewa diterima dimuka.................
1,500....................................11
12....................Modal Shelby.................
212,500...............................12
13. Penarikan Shelby ...........

Penyesuaian
Neraca Saldo
Dr.
Cr.

Penyesuaian
Dr.
Cr.

Laporan
Laba Rugi
Dr.
Cr.

Neraca
Dr.

Cr.

......3,200 ............... ................

......3,200 ............... ...............

....3,200

....10,500

....13,300 ............... ...............

. .13,300

(a)..2,800.

......1,800 ...............

(b)

450 ......1,350 ............... ...............

....1,350

......1,350 ...............

(c)

700 .........650 ............... ...............

.......650

....50,000 ............... ...............

....50,000 ............... ...............

. .50,000

. .136,500 ............... ...............

. .136,500 ............... ...............

136,500

....50,700

(d). 1,620

....92,700 ............... ...............


36,300....

....52,320 ............... ...............


....92,700 ............... ...............

(e) 3,500......

39,800.... ............... ...............

......6,500 ............... ...............

......6,500 ............... ...............

3,000 (g). 1,500 ...............

......1,500 ............... ...............

. .212,500 ............... ...............

. .212,500 ............... ...............

10,000.... ............... ...............

13
14.............Pendapatan

10,000.... ............... ...............

. .92,700

10,000. .

Jasa.................
. .191,000
(a)..2,800
. .193,800
. .193,800 .............
........................................14
15..........Beban Gaji & upah.
....96,200
(f). .1,800
....98,000
....98,000 ............... .............
........................................15

16......................Beban

Iklan
........................................16
17.........................Beban Utilitas
........................................17
18...............Beban Reparasi
........................................18
19.............Beban Rupa-rupa
........................................19
20

....63,200 ............... ...............

....63,200

....63,200 ............... .............

....18,000 ............... ...............

....18,000

....18,000 ............... .............

....12,500 ............... ...............

....12,500

....12,500 ............... .............

......4,050 ............... ...............

......4,050

......4,050 ............... .............

500,000

500,000

20
21.....................Beban

Asuransi.................
........................................21
22.......Beban Perlengkapan.................
........................................22
23.......Beban Depr. Gedung.................
........................................23
24. . .Beban Depr. Peralatan..................
........................................24
25...........Utang Gaji & Upah.................
1,800...................................25
26............Pendapatan Sewa.................
........................................26
27

...............

(b)....450

.........450

.........450 ............... .............

...............

(c).....700

.........700

.........700 ............... .............

...............

(d). 1,620

......1,620

......1,620 ............... .............

...............

(e)..3,500

......3,500

......3,500 ............... .............

............... ...............

(f). .1,800

......1,800 ............... ...............

............... ...............

(g). 1,500

......1,500

12,370

314,420
27
28.......................Rugi Bersih
........................................28

509,720

509,720

202,020

...............

29

195,300 307,700
6,720 ....6,720

202,020

29

314,420

12,370

......1,500 .............

202,020 314,420

2.
Piutang Usaha..................................................................
Pendapatan Jasa........................................................

2,800

Beban Asuransi...............................................................
Asuransi Dibayar dimuka..........................................

450

Beban Perlengkapan.......................................................
Perlengkapan..............................................................

700

Beban Depr. Gedung.......................................................


Akum. Depr. Gedung.................................................

1,620

Beban Depr. Perlengkapan.............................................


Akum Depr. Perlengkapan........................................

3,500

Beban Gaji & Upah..........................................................


Utang Gaji & Upah.....................................................

1,800

Sewa Dibayar Dimuka.....................................................


Pendapatan Sewa......................................................

1,500

2,800
450
700
1,620
3,500
1,800
1,500

3.
HERITAGE COMPANY
Neraca saldo Penyesuaian
April 30, 2006
Kas........................................................................................
Piutang Usaha......................................................................
Asuransi Dibayar Dimuka...................................................
Perlengkapan.......................................................................
Tanah.....................................................................................
Gedung.................................................................................
Akum Depr. Gedung............................................................
Peralatan...............................................................................
Akum Depr. Peralatan.........................................................
Utang Usaha.........................................................................
Sewa Diterima Dimuka........................................................
Utang Gaji & Upah...............................................................
Modal Shelby........................................................................
Penarikan Shelby.................................................................
Pendapatan Jasa.................................................................
Pendapatan Sewa................................................................
Beban Gaji & Upah..............................................................
Beban Iklan...........................................................................
Beban Utilitas.......................................................................
Beban Reparasi...................................................................
Beban depr. peralatan.........................................................
Beban Asuransi...................................................................
Beban Perlengkapan...........................................................
Beban Depr. Gedung...........................................................
Beban Rupa-rupa.................................................................
3

3,200
13,300
1,350
50,000
136,500
.............
92,700
.............
.............
.............
.............
.............
10,000
.............
.............
98,000
63,200
18,000
12,500
3,500
450
700
1,620
4,050
509,720

.............
.............
.............
650 .............
.............
.............
52,320
.............
39,800
6,500
1,500
1,800
212,500
.............
193,800
1,500
.............
.............
.............
.............
.............
.............
.............
.............
.............
509,720

4.
HERITAGE COMPANY
Laba Rugi
Untuk Akhir Tahun 30 April 2006
Pendapatan
Pendapatan Jasa..........................................................
Pendapatan Sewa.........................................................
Total Pendapatan......................................................
Beban Operasi:
Beban Gaji & Upah.......................................................
Beban Iklan...................................................................
Beban Utilitas................................................................
Beban Reparasi............................................................
Beban depresiasi Peralatan........................................
Beban depresiasi Gedung...........................................
Beban Peralatan...........................................................
Beban Asuransi............................................................
Beban Rupa - rupa.......................................................
Total beban operasi..................................................
Rugi Bersih...........................................................................

$193,800
1,500
$195,300
$ 98,000
63,200
18,000
12,500
3,500
1,620
700
450
4,050
202,020
$ 6,720

5.
HERITAGE COMPANY
Laporan Ekuitas
Untuk Akhir tahun 30 April 2006
Modal Shelby 1 Me 2005.....................................................
Rugi bersih...........................................................................
Tambah Penarikan...............................................................
Perubahan Ekuitas..............................................................
Modal Shelby 30 April 2006................................................

$212,500
$ 6,720
10,000
16,720
$195,780

6.
HERITAGE COMPANY
Neraca
30 April 2006
Aktiva

Kewajiban

Aktiva Lancar:..................................
Kewajiban Lancar:
Kas.................................................
$ 3,200
Piutang Usaha...................
Piutang Usaha..............................
13,300
Utang
Asuransi Dibayar Dimuka...........
1,350
Gaji & Upah.....................
Perlengkapan................................
650
Sewa diterima dimuka......
Total Aktiva Lancar...................
$ 18,500
Total Kewajiban..............
Aktiva Tetap
TAnah............................................
$50,000
Ekuitas
Gedung.......................................... $136,500
Modal Shelby .......................
Akum Depre Gedung.................
52,320 84,180
Peralatan....................................... $ 92,700
Akum depre Peralatan..............
39,800
Total Aktiva Tetap.................
Total Aktiva.......................................

$6,500
1,800
1,500
$

9,800

195,780

52,900
187,080 Total Kewajiban and
$205,580
Ekuitas................................

7. $195,300 $205,580 = 95%

$205,580