TOKO BINASA

neraca percobaan / work she

per 31 Desember 2016
no keterangan neraca saldo penyesuaian

debet kredit debet

1 cash 8,565,000
2 account receivable 5,650,000
3 Merchandise Inventory 15,650,000 1,805,000
4 Supplies 3,590,000
5 prepaid insurance 1,200,000
6 prepaid rent 6,000,000
7 equipment 48,000,000
8 Accumulated Depr 24,000,000
9 Account Payable 10,500,000
10 Capital stock 25,000,000
Laba ditahan
11 Sales 98,230,000
12 Sales discount 1,500,000
13 Purchases 62,350,000
14 Freight in 750,000
15 Salaries expense 3,750,000
1 Utility expense 460,000 _
4 Miscelelanoeuse expense 265,000 _
Supplies expense 1,440,000
Rent expense 1,000,000
Insurance expense 250,000
equipment expense 8,000,000
157,730,000 157,730,000
-
1 income summary 12,495,000

Profit / loose
Zakat 923,250
Laba sebelum pajak
Pajak 1,754,175
Laba setelah pajak

15,172,425
 TOKO BINASA
neraca percobaan / work sheet
per 31 Desember 2016
penyesuaian neraca saldo setelah laba rugi neraca
penyesuaian
kredit debet kredit debet kredit debet
4,482,425 4,082,575 4,082,575
5,650,000 5,650,000
17,455,000 17,455,000
1,440,000 2,150,000 2,150,000
250,000 950,000 950,000
1,000,000 5,000,000 5,000,000
48,000,000 48,000,000
8,000,000 32,000,000
10,500,000
25,000,000

98,230,000 98,230,000
1,500,000 1,500,000
62,350,000 62,350,000
750,000 750,000
3,750,000 3,750,000
460,000 460,000
265,000 265,000
1,440,000 1,440,000
1,000,000 1,000,000
250,000 250,000
8,000,000 8,000,000

15,172,425 163,052,575 165,730,000 79,765,000 98,230,000 83,287,575

laba 18,465,000
923,250 923,250
17,541,750
1,754,175 1,754,175
15,787,575

15,172,425 165,730,000 165,730,000 82,442,425 98,230,000 83,287,575

neraca

kredit

32,000,000
10,500,000
25,000,000
15,787,575

83,287,575

83,287,575
jurnal penyesuaian
1 beban sewa yang sudah jatuh tempo sampai 31 Desember sebesar
Rp. 1.000.000
beban sewa 1,000,000
sewa dibayar dimuka 1,000,000

2 beban asuransi yang jatuh tempo sebesar Rp. 250.000

jurnal
beban asuransi 250,000
asuransi dibayar di muka 250,000

3 Suplies
jurnal
beban supleis 1,440,000
suplies 1,440,000

4 equipment
jurnal
beban equipmen 8,000,000
akumulasi penyusutan 8,000,000

5 Persediaan akhir tahun di gudang

jurnal
mercendise inventory 1,805,000
kas 1,805,000

6 Zakat
Beban zakat 923,250
Kas 923,250

7 Pajak
Beban pajak 1,754,175
Kas 1,754,175

15,172,425 15,172,425
jurnal adjusment

1 ada jurnal
hilangkan persediaan awal dan munculkan ikhtisar laba rugi

income summary 15,650,000

beginning inv 15,650,000
ending inventory 17,455,000
income summary 17,455,000

2 rent expense 1,000,000 (diadj adalah yang terpakai)

prepaid rent 1,000,000

3 insurance expense 250,000

prepaid insurance 250,000

4 depreciation ex of equipment 8,000,000

accumulated derp of equipment 8,000,000
PT BINASA
NERACA
Per 31 Desember 2016

Activa Pasiva
cash 4,082,575 Account Payable 10,500,000
account receivable 5,650,000
Merchandise Inventory 17,455,000
Supplies 2,150,000 Modal
prepaid insurance 950,000 Capital stock 25,000,000
prepaid rent 5,000,000 Laba ditahan 15,787,575
equipment 48,000,000
Accumulated Depr (32,000,000)

Total Activa 51,287,575 Total Pasiva 51,287,575

PT BINASA
LABA RUGI
Per 31 Desember 2016

SALES 98,230,000
SALES DISKON (1,500,000)
NET SALES 96,730,000
COGS(COST OF GOODS SOLD)
Merchandise Inventory 17,455,000
purchases 62,350,000
Freight in 750,000
63,100,000
net purchases 63,100,000
inventory available for sale 80,555,000
ending inventory (17,455,000)
COGS(COST OF GOODS SOLD) 63,100,000
GROSS PROFIT 33,630,000

OPERATING EXPENSES
Salaries expense 3,750,000
Utility expense 460,000
Miscelelanoeuse expense 265,000
Supplies expense 1,440,000
Rent expense 1,000,000
Insurance expense 250,000
equipment expense 8,000,000
total operating ex 15,165,000 (15,165,000)
EBIT(earning before interst and Tax) 18,465,000
Zakat 5% 923,250
Laba sebelum pajak 17,541,750
pajak 10% 1,754,175

net income 15,787,575

-
tidak ada pengambilan modal oleh pemilik
PT BINASA
PERUBAHAN MODAL
Per 31 Desember 2016

Capital Stock 25,000,000

Laba ditahan 15,787,575

Modal Akhir 40,787,575