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Laporan Posisi Keungan

Waserba Utama
Per 28 Februari 2017

kas 1,500,000 utang usaha 32,200,000


bank 19,700,000 utang gaji -
piutang usaha 51,300,000
persediaan 20,800,000
asuransi di bayar dimuka 5,600,000
perlengkapan 3,800,000 ekuitas 185,100,000
peralatan 156,500,000 laba bulan berjalan 23,000,000
Akm. Penyusutan peralatan - 18,900,000
240,300,000 240,300,000
-
No Tgl Transaksi
Mar-17
1 membayar sewa bulan maret sebesar Rp. 2.400.000,- via bank
membeli barang secara kredit dari Herman dgn syarat 2/10, n/30, FOB titik pengiriman sebesar Rp.
3 21.600.000,-
4 membayar ongkos kirim untuk pembelian tgl 3 maret sebesar Rp. 500.000,-
menjual barang secara kredit kepada Handoko dgn syarat 2/10, n/30, FOB titik pengiriman senilai
6 Rp. 8.500.000,-. HPP sebesar Rp. 5.000.000,-
menerima pembayaran via bank sebesar Rp. 8.900.000,- dari Farah atas pelunasan piutang tanpa
7 diskon
10 menjual barang secara tunai sebesar Rp. 27.200.000,- HPP sebesar Rp. 16.000.000,-
13 membayar barang yang dibeli tgl 3 maret, dikurangi diskon via bank
menerima barang yang diretur dari penjualan tgl 6 maret senilai Rp. 1.500.000,-. HPP barang yang
14 diretur sebesar RP. 900.000,-
15 membayar beban iklan untuk sisa setengah bulan maret senilai Rp. 2.600.000,- via bank

16 menerima pembayaran via bank dari penjualan tgl 6 maret, dikurangi retur tgl 14 maret & diskon
19 membeli barang secara tunai dibayar via bank sebesar Rp. 11.800.000,-

19 membayar kepada Bakir sebesar Rp. 9.000.000,- via bank atas utang penjualan tanpa diskon
menjual barang secara kredit kepada Wildan dengan syarat 1/10, n/30, FOB titik pengiriman senilai
20 Rp. 22.300.000,-. HPP sebesar Rp. 13.200.000,-
membayarkan terlebih dulu biaya pengiriman untuk penjulan barang tgl 20 maret sebesar Rp.
21 1.100.000,- via bank demi kenyamanan pelanggan
menerima pembayaran via bank sebesar Rp. 17.600.000,- dari Osman atas pelunasan piutang
21 tanpa diskon
membeli barang secara kredit dari Nyoman dgn syarat 1/10, n/30, FOB tujuan senilai Rp.
21 19.900.000,-
mengembalikan barang rusak yang telah dibeli tgl 21 maret senilai Rp. 2.000.000,- dan menerima
24 kredit dari penjual
mengembalikan uang atas penjualan secara tunai via bank sebesar Rp. 1.200.000,-. HPP yg diretur
26 sebesar Rp. 700.000,-
membayar gaji tenaga penjualan sebesar Rp. 7.600.000,- dan gaji kantor sebesar Rp. 4.800.000,-
28 via bank
29 membeli perlengkapan secara tunai sebesar Rp. 800.000,- via kas
menjual barang secara kredit kepada Wilson denga syarat 2/10, n/30 FOB titik pengiriman senilai
30 Rp. 18.750.000,-. HPP sebesar Rp. 11.250.000,-
menerima pembayaran via bank dari penjualan tgl 20 maret, dikurangi diskon ditambah ongkos
30 kirim yg dibayarkan tgl 21 maret
31 Membayar untuk pembelian tgl 21 maret, dikurangi retur tgl 24 maret dan diskon

Informasi data penyesuaian


persediaan per 31 maret sebesar Rp. 196.139.000,-
asuransi yg digunakan selama bulan berjalan Rp. 1.875.000,-
sisa perlengkapan per 31 maret sebesar Rp. 1.500.000,-
penyusutan bulan berjalan Rp. 9.500.000,-
utang gaji per 31 maret
- gaji penjualan sebesar Rp. 1.200.000,-
- gaji kantor sebesar Rp. 800.000,-
No Akun Nama Akun
1-1000 Assets
1-1100 Cash
1-1101 Cash In Bank
1-1102 Marketable Equity Securities
1-1103 Accounts Receivable
1-1104 Allowance for Bad Debt
1-1105 Merchandise Inventory
1-1106 Supplies
1-1107 Value Added Tax – In (VAT-In)
1-1108 Prepaid Income Tax
1-1109 Prepaid Rent
1-1110 Prepaid insurance
1-2100 Investment
1-3100 equipment at cost
1-3101 Building
1-3102 Accumulated Depreciation – Building
1-3103 Equipment
1-3104 Accumulated Depreciation – Equipment
2-1100 Accounts Payable
2-1101 Prepaid Income Tax
2-1102 Value Added Tax - Out (VAT - Out)
2-1103 Income Tax Payable
2-1104 Salaries Payable
2-1105 Bank Loan – Short Term
2-1200 Bank Loan – Long Term
3-1000 Common Stock
3-1001 Additional Paid In capital
3-1002 Retained Earnings
3-1003 Dividend
3-1004 Income Summary
4-1000 Sales
4-1001 Sales Discounts
4-1002 Sales Returns
4-2100 Service Income
5-1000 Cost of good Sales
6-1100 Wages & Salaries Expense (Sales)
6-1200 Bad Debts Expense
6-1300 Depreciation Expense – Building
6-1400 Advertising Expense
6-1500 Rent Expense
6-2100 Wages & Salaries Expense (Administrative)
6-2200 Electricity Expense
6-2300 Water & Telephone Expense
6-2400 insurance Expense
6-2500 Depreciation Expense – Equipment
6-2600 Supplies Expense
6-2700 Freight Out
8-1000 Interest Revenue
8-1001 Gain on Sales Plant Assets
8-1002 Devidend Revenue
8-1003 Gain On Sales Marketable Equity Securities
9-1000 Bank Charges
9-1001 Interest Expense
9-1002 Company Income Tax
Rifa's Company
Jurnal Umum
Per Maret2017

Tanggal No. Akun Nama Akun Debet


. 3/1/2017 6-1500 Rent Expense Rp 2,400,000.00
3/1/2017 1-1101 Cash In Bank

. 3/3/2017 1-1105 Merchandise Inventory Rp 21,600,000.00


3/3/2017 2-1100 Accounts Payable

. 3/4/2017 1-1105 Merchandise Inventory Rp 500,000.00


3/4/2017 1-1100 Cash

. 3/6/2017 1-1103 Accounts Receivable Rp 8,500,000.00


3/6/2017 4-1000 Sales

3/6/2017 5-1000 Cost of good Sales Rp 5,000,000.00


. 3/6/2017 1-1105 Merchandise Inventory

3/7/2017 1-1101 Cash In Bank Rp 8,900,000.00


. 3/7/2017 1-1103 Accounts Receivable

3/10/2017 1-1100 Cash Rp 27,200,000.00


. 3/10/2017 4-1000 Sales

3/10/2017 5-1000 Cost of good Sales Rp 16,000,000.00


. 3/10/2017 1-1105 Merchandise Inventory

3/13/2017 2-1100 Accounts Payable Rp 21,600,000.00


. 3/13/2017 1-1101 Cash In Bank
3/13/2017 1-1105 Merchandise Inventory

3/14/2017 4-1002 Sales Returns Rp 1,500,000.00


3/14/2017 1-1103 Accounts Receivable

3/14/2017 1-1105 Merchandise Inventory Rp 900,000.00


. 3/14/2017 5-1000 Cost of good Sales

3/15/2017 6-1400 Advertising Expense Rp 2,600,000.00


. 3/15/2017 1-1101 Cash In Bank

3/16/2017 1-1101 Cash In Bank Rp 6,860,000.00


. 3/16/2017 4-1001 Sales Discounts Rp 140,000.00
3/16/2017 1-1103 Accounts Receivable

3/19/2017 1-1105 Merchandise Inventory Rp 11,800,000.00


3/19/2017 1-1101 Cash In Bank
.
3/19/2017 2-1100 Accounts Payable Rp 9,000,000.00
3/19/2017 1-1101 Cash In Bank
.
3/20/2017 1-1103 Accounts Receivable Rp 22,300,000.00
3/20/2017 4-1000 Sales
.
3/20/2017 5-1000 Cost of good Sales Rp 13,200,000.00
3/20/2017 1-1105 Merchandise Inventory
.
3/21/2017 1-1103 Accounts Receivable Rp 1,100,000.00
3/21/2017 1-1101 Cash In Bank

3/21/2017 1-1101 Cash In Bank Rp 17,600,000.00


. 3/21/2017 1-1103 Accounts Receivable

3/21/2017 1-1105 Merchandise Inventory Rp 19,900,000.00


3/21/2017 2-1100 Accounts Payable

. 3/24/2017 2-1100 Accounts Payable Rp 2,000,000.00


3/24/2017 1-1105 Merchandise Inventory

3/26/2017 4-1002 Sales Returns Rp 1,200,000.00


. 3/26/2017 1-1101 Cash In Bank

3/26/2017 1-1105 Merchandise Inventory Rp 700,000.00


3/26/2017 5-1000 Cost of good Sales

3/28/2017 6-1100 Wages & Salaries Expense (Sales) Rp 7,600,000.00


3/28/2017 6-2100 Wages & Salaries Expense (Administrative) Rp 4,800,000.00
3/28/2017 1-1101 Cash In Bank

3/29/2017 1-1106 Supplies Rp 800,000.00


3/29/2017 1-1100 Cash

3/30/2017 1-1103 Accounts Receivable Rp 18,750,000.00


3/30/2017 4-1000 Sales

3/30/2017 5-1000 Cost of good Sales Rp 11,250,000.00


3/30/2017 1-1105 Merchandise Inventory

3/30/2017 1-1101 Cash In Bank Rp 23,177,000.00


3/30/2017 4-1001 Sales Discounts Rp 223,000.00
3/30/2017 1-1103 Accounts Receivable

3/31/2017 2-1104 Salaries Payable Rp 17,900,000.00


3/31/2017 1-1105 Merchandise Inventory
3/31/2017 1-1101 Cash In Bank

Balance Rp 307,000,000.00
Kredit

Rp 2,400,000.00

Rp 21,600,000.00

Rp 500,000.00

Rp 8,500,000.00

Rp 5,000,000.00

Rp 8,900,000.00

Rp 27,200,000.00

Rp 16,000,000.00

Rp 21,168,000.00
Rp 432,000.00

Rp 1,500,000.00

Rp 900,000.00

Rp 2,600,000.00

Rp 7,000,000.00
Rp 11,800,000.00

Rp 9,000,000.00

Rp 22,300,000.00

Rp 13,200,000.00

Rp 1,100,000.00

Rp 17,600,000.00

Rp 19,900,000.00

Rp 2,000,000.00

Rp 1,200,000.00

Rp 700,000.00

Rp 12,400,000.00

Rp 800,000.00

Rp 18,750,000.00

Rp 11,250,000.00

Rp 23,400,000.00

Rp 179,000.00
Rp 17,721,000.00

Rp 307,000,000.00
Rifa's Company
Jurnal Umum
Per Maret2017

Tanggal No. Akun Nama Akun Debet


. 3/4/2017 1-1100 Cash
3/10/2017 1-1100 Cash Rp 27,200,000.00
3/15/2017 1-1100 Cash
. 3/29/2017 1-1100 Cash

3/1/2017 1-1101 Cash In Bank


3/7/2017 1-1101 Cash In Bank Rp 8,900,000.00
. 3/13/2017 1-1101 Cash In Bank
3/15/2017 1-1101 Cash In Bank
3/16/2017 1-1101 Cash In Bank Rp 6,860,000.00
3/19/2017 1-1101 Cash In Bank
. 3/19/2017 1-1101 Cash In Bank
3/21/2017 1-1101 Cash In Bank
3/21/2017 1-1101 Cash In Bank Rp 17,600,000.00
3/26/2017 1-1101 Cash In Bank
. 3/28/2017 1-1101 Cash In Bank
3/30/2017 1-1101 Cash In Bank Rp 23,177,000.00

. 3/6/2017 1-1103 Accounts Receivable Rp 8,500,000.00


3/7/2017 1-1103 Accounts Receivable
3/14/2017 1-1103 Accounts Receivable
. 3/16/2017 1-1103 Accounts Receivable
3/20/2017 1-1103 Accounts Receivable Rp 22,300,000.00
3/21/2017 1-1103 Accounts Receivable
. 3/30/2017 1-1103 Accounts Receivable Rp 18,750,000.00
3/30/2017 1-1103 Accounts Receivable
3/21/2017 1-1103 Accounts Receivable Rp 1,100,000.00

. 3/3/2017 1-1105 Merchandise Inventory Rp 21,600,000.00


3/4/2017 1-1105 Merchandise Inventory Rp 500,000.00
3/6/2017 1-1105 Merchandise Inventory
3/10/2017 1-1105 Merchandise Inventory
3/13/2017 1-1105 Merchandise Inventory
3/14/2017 1-1105 Merchandise Inventory Rp 900,000.00
3/19/2017 1-1105 Merchandise Inventory Rp 11,800,000.00
. 3/20/2017 1-1105 Merchandise Inventory
3/21/2017 1-1105 Merchandise Inventory Rp 19,900,000.00
3/24/2017 1-1105 Merchandise Inventory
. 3/26/2017 1-1105 Merchandise Inventory Rp 700,000.00
3/30/2017 1-1105 Merchandise Inventory
3/31/2017 1-1105 Merchandise Inventory
. 3/29/2017 1-1106 Supplies Rp 800,000.00

3/3/2017 2-1100 Accounts Payable


3/13/2017 2-1100 Accounts Payable Rp 21,600,000.00
3/19/2017 2-1100 Accounts Payable Rp 9,000,000.00
3/21/2017 2-1100 Accounts Payable
. 3/24/2017 2-1100 Accounts Payable Rp 2,000,000.00
3/31/2017 2-1104 Salaries Payable Rp 17,900,000.00

3/6/2017 4-1000 Sales


. 3/10/2017 4-1000 Sales
3/20/2017 4-1000 Sales
3/30/2017 4-1000 Sales

. 3/16/2017 4-1001 Sales Discounts Rp 140,000.00


3/30/2017 4-1001 Sales Discounts Rp 223,000.00

3/14/2017 4-1002 Sales Returns Rp 1,500,000.00


. 3/26/2017 4-1002 Sales Returns Rp 1,200,000.00

3/6/2017 5-1000 Cost of good Sales Rp 5,000,000.00


3/10/2017 5-1000 Cost of good Sales Rp 16,000,000.00
3/14/2017 5-1000 Cost of good Sales
3/20/2017 5-1000 Cost of good Sales Rp 13,200,000.00
. 3/26/2017 5-1000 Cost of good Sales
3/30/2017 5-1000 Cost of good Sales Rp 11,250,000.00

3/28/2017 6-1100 Wages & Salaries Expense (Sales) Rp 7,600,000.00

3/1/2017 6-1500 Rent Expense Rp 2,400,000.00

. 3/28/2017 6-2100 Wages & Salaries Expense (Administrative) Rp 4,800,000.00


Kredit Saldo
Rp 500,000.00 Rp 1,000,000
Rp 28,200,000
Rp 2,600,000.00 Rp 25,600,000
Rp 800,000.00 Rp 24,800,000

Rp 2,400,000.00 Rp 17,300,000
Rp 26,200,000.00
Rp 21,168,000.00 Rp 5,032,000.00
Rp 2,600,000.00 Rp 2,432,000.00
Rp 9,292,000.00
Rp 11,800,000.00 Rp (2,508,000.00)
Rp 9,000,000.00 Rp (11,508,000.00)
Rp 1,100,000.00 Rp (12,608,000.00)
Rp 4,992,000.00
Rp 1,200,000.00 Rp 3,792,000.00
Rp 12,400,000.00 Rp (8,608,000.00)
Rp 14,569,000.00

Rp 59,800,000
Rp 8,900,000.00 Rp 50,900,000.00
Rp 1,500,000.00 Rp 49,400,000.00
Rp 7,000,000.00 Rp 42,400,000.00
Rp 64,700,000.00
Rp 17,600,000.00 Rp 47,100,000.00
Rp 65,850,000.00
Rp 23,400,000.00 Rp 42,450,000.00
Rp 43,550,000.00

Rp 42,400,000
Rp 42,900,000
Rp 5,000,000.00 Rp 37,900,000
Rp 16,000,000.00 Rp 21,900,000
Rp 432,000.00 Rp 21,468,000
Rp 22,368,000
Rp 34,168,000
Rp 13,200,000.00 Rp 20,968,000
Rp 40,868,000
Rp 2,000,000.00 Rp 38,868,000
Rp 39,568,000
Rp 11,250,000.00 Rp 28,318,000
Rp 179,000.00 Rp 28,139,000
Rp 4,600,000

Rp 21,600,000.00 Rp (53,800,000)
Rp (32,200,000.00)
Rp (23,200,000.00)
Rp 19,900,000.00 Rp (43,100,000.00)
Rp (41,100,000.00)
Rp (23,200,000.00)

Rp 8,500,000.00 Rp (8,500,000.00)
Rp 27,200,000.00 Rp (35,700,000.00)
Rp 22,300,000.00 Rp (58,000,000.00)
Rp 18,750,000.00 Rp (76,750,000.00)

Rp 140,000.00
Rp 363,000.00

Rp 1,500,000.00
Rp 2,700,000.00

Rp 5,000,000.00
Rp 21,000,000.00
Rp 900,000.00 Rp 20,100,000.00
Rp 33,300,000.00
Rp 700,000.00 Rp 32,600,000.00
Rp 43,850,000.00
Rifa's Company
Buku besar
Per Maret2017
1-1100
Tanggal No. Akun Keterangan Debet

Saldo awal
3/4/2017 1-1100 Cash
3/10/2017 1-1100 Cash Rp 27,200,000.00
3/15/2017 1-1100 Cash
3/29/2017 1-1100 Cash

1-1101
Tanggal No. Akun Keterangan Debet

Saldo awal
3/1/2017 1-1101 Cash In Bank
3/7/2017 1-1101 Cash In Bank Rp 8,900,000.00
3/13/2017 1-1101 Cash In Bank
3/16/2017 1-1101 Cash In Bank Rp 6,860,000.00
3/19/2017 1-1101 Cash In Bank
3/19/2017 1-1101 Cash In Bank
3/21/2017 1-1101 Cash In Bank
3/21/2017 1-1101 Cash In Bank Rp 17,600,000.00
3/26/2017 1-1101 Cash In Bank
3/28/2017 1-1101 Cash In Bank
3/31/2017 1-1101 Cash In Bank
3/31/2017 1-1101 Cash In Bank

1-1103
Tanggal No. Akun Keterangan Debet

Saldo awal
3/6/2017 1-1103 Accounts Receivable Rp 8,500,000.00
3/7/2017 1-1103 Accounts Receivable
3/14/2017 1-1103 Accounts Receivable
3/16/2017 1-1103 Accounts Receivable
3/20/2017 1-1103 Accounts Receivable Rp 22,300,000.00
3/21/2017 1-1103 Accounts Receivable
3/22/2017 1-1104 Accounts Receivable Rp 1,100,000.00
3/30/2017 1-1103 Accounts Receivable Rp 18,750,000.00

1-1105
Tanggal No. Akun Keterangan Debet

Saldo awal
3/3/2017 1-1105 Merchandise Inventory Rp 21,600,000.00
3/4/2017 1-1105 Merchandise Inventory Rp 500,000.00
3/6/2017 1-1105 Merchandise Inventory
3/10/2017 1-1105 Merchandise Inventory
3/13/2017 1-1105 Merchandise Inventory
3/14/2017 1-1105 Merchandise Inventory Rp 900,000.00
3/19/2017 1-1105 Merchandise Inventory Rp 11,800,000.00
3/20/2017 1-1105 Merchandise Inventory
3/21/2017 1-1105 Merchandise Inventory Rp 19,900,000.00
3/24/2017 1-1105 Merchandise Inventory
3/26/2017 1-1105 Merchandise Inventory Rp 700,000.00
3/30/2017 1-1105 Merchandise Inventory
3/31/2017 1-1105 Merchandise Inventory

1-1106
Tanggal No. Akun Keterangan Debet

Saldo awal
3/29/2017 1-1106 Supplies Rp 800,000.00

2-1100
Tanggal No. Akun Keterangan Debet

Saldo awal
3/3/2017 2-1100 Accounts Payable
3/13/2017 2-1100 Accounts Payable Rp 21,600,000.00
3/19/2017 2-1100 Accounts Payable Rp 9,000,000.00
3/21/2017 2-1100 Accounts Payable
3/24/2017 2-1100 Accounts Payable Rp 2,000,000.00

Tanggal No. Akun Keterangan Debet

Saldo awal
2-1104 Sallary Payable Rp 17,900,000.00

Tanggal No. Akun Keterangan Debet

Saldo awal
3/6/2017 4-1000 Sales
3/10/2017 4-1000 Sales
3/20/2017 4-1000 Sales
3/30/2017 4-1000 Sales

4-1001
Tanggal No. Akun Keterangan Debet

Saldo awal
3/16/2017 4-1001 Sales Discounts

4-1002
Tanggal No. Akun Keterangan Debet

Saldo awal
3/14/2017 4-1002 Sales Returns Rp 1,500,000.00
3/26/2017 4-1002 Sales Returns Rp 1,200,000.00

5-1000
Tanggal No. Akun Keterangan Debet

Saldo awal
3/6/2017 5-1000 Cost of Sales Rp 5,000,000.00
3/10/2017 5-1000 Cost of Sales Rp 16,000,000.00
3/14/2017 5-1000 Cost of Sales
3/20/2017 5-1000 Cost of Sales Rp 13,200,000.00
3/26/2017 5-1000 Cost of Sales
3/30/2017 5-1000 Cost of Sales Rp 11,250,000.00

6-1400
Tanggal No. Akun Keterangan Debet

Saldo awal
3/15/2017 6-1400 Advertising Expense Rp 2,600,000.00

6-1100
Tanggal No. Akun Keterangan Debet

Saldo awal
3/28/2017 6-1100 Wages & Salaries Expense (Sales) Rp 7,600,000.00

Tanggal No. Akun Nama Akun Debet


3/1/2017 6-1500 Rent Expense Rp 2,400,000.00

6-2100
Tanggal No. Akun Keterangan Debet

Saldo awal
3/28/2017 6-2100 Wages & Salaries Expense (Administrative) Rp 4,800,000.00
Saldo
Kredit
D K
Rp 1,500,000
Rp 500,000.00 Rp 1,000,000
Rp 28,200,000
Rp 2,600,000.00 Rp 25,600,000
Rp 800,000.00 Rp 24,800,000

Saldo
Kredit
D K
Rp 19,700,000
Rp 2,400,000.00 Rp 17,300,000
Rp 26,200,000
Rp 21,168,000.00 Rp 5,032,000
Rp 11,892,000
Rp 11,800,000.00 Rp 92,000
Rp 9,000,000.00 Rp 8,908,000
Rp 1,100,000.00 Rp 10,008,000
Rp 7,592,000
Rp 1,200,000.00 Rp 6,392,000
Rp 12,400,000.00 Rp 6,008,000
Rp 18,079,000.00 Rp 24,087,000
Rp 17,721,000.00 Rp 41,808,000

Saldo
Kredit
D K
Rp 51,300,000
Rp 59,800,000
Rp 8,900,000.00 Rp 50,900,000
Rp 1,500,000.00 Rp 49,400,000
Rp 6,860,000.00 Rp 42,540,000
Rp 64,840,000
Rp 17,600,000.00 Rp 47,240,000
Rp 48,340,000
Rp 67,090,000

Saldo
Kredit
D K
Rp 20,800,000
Rp 42,400,000
Rp 42,900,000
Rp 5,000,000.00 Rp 37,900,000
Rp 16,000,000.00 Rp 21,900,000
Rp 432,000.00 Rp 21,468,000
Rp 22,368,000
Rp 34,168,000
Rp 13,200,000.00 Rp 20,968,000
Rp 40,868,000
Rp 2,000,000.00 Rp 38,868,000
Rp 39,568,000
Rp 11,250,000.00 Rp 28,318,000
Rp 179,000.00 Rp 28,139,000

Saldo
Kredit
D K
Rp 3,800,000
Rp 4,600,000

Saldo
Kredit
D K
Rp 32,200,000
Rp 21,600,000.00 Rp 53,800,000
Rp 32,200,000
Rp 23,200,000
Rp 19,900,000.00 Rp 43,100,000
Rp 41,100,000

Saldo
Kredit
D K

Rp 17,900,000.00

Saldo
Kredit
D K
Rp - Rp -
Rp 8,500,000.00 Rp 8,500,000
Rp 27,200,000.00 Rp 35,700,000
Rp 22,300,000.00 Rp 58,000,000
Rp 18,750,000.00 Rp 76,750,000
Saldo
Kredit
D K

Rp 140,000.00 Rp 140,000

Saldo
Kredit
D K

Rp 1,500,000
Rp 2,700,000

Saldo
Kredit
D K

Rp 5,000,000
Rp 21,000,000
Rp 900,000.00 Rp 20,100,000
Rp 33,300,000
Rp 700,000.00 Rp 32,600,000
Rp 43,850,000

Saldo
Kredit
D K

Rp 2,600,000

Saldo
Kredit
D K

Rp 7,600,000

Saldo
Kredit D K
Rp 2,400,000

Saldo
Kredit
D K

Rp 4,800,000
Rifa's Company
Jurnal Umum
Per Maret2017

Tanggal No. Akun Nama Akun


3/31/2017 5-1000 Cost of good Sales
1-1105 Merchandise Inventory

1-1105 Merchandise Inventory


5-1000 Cost of good Sales

. 3/31/2017 6-2400 insurance Expense


1-1110 Prepaid insurance

. 3/31/2017 6-2600 Supplies Expense


1-1106 Supplies

3/31/2017 6-2500 Depreciation Expense – Equipment


1-3104 Accumulated Depreciation – Equipment

3/31/2017 6-1100 Wages & Salaries Expense (Sales)


6-2100 Wages & Salaries Expense (Administrative)
2-1100 Accounts Payable

Balance
Debet Kredit
Rp 28,139,000.00 Rp 8,525,100.00
Rp 28,139,000.00 Rp 8,525,100.00

Rp 19,613,900.00
Rp 19,613,900.00

Rp 1,875,000.00
Rp 1,875,000.00

Rp 3,100,000.00
Rp 3,100,000.00

Rp 9,500,000.00
Rp 9,500,000.00

Rp 1,200,000.00
Rp 800,000.00
Rp 2,000,000.00

Rp 64,227,900.00 Rp 64,227,900.00
Trial Balance
No Akun Account Name
Debit Kredit
1-1000 Assets
1-1100 Cash Rp 9,679,000
1-1101 Cash In Bank Rp 14,569,000
1-1102 Marketable Equity Securities
1-1103 Accounts Receivable Rp 43,550,000
1-1104 Allowance for Bad Debt
1-1105 Merchandise Inventory Rp 28,139,000
1-1106 Supplies Rp 4,600,000
1-1107 Value Added Tax – In (VAT-In)
1-1108 Prepaid Income Tax
1-1109 Prepaid Rent
1-1110 Prepaid insurance Rp 5,600,000
1-2100 Investment
1-3100 equipment at cost Rp 156,500,000
1-3101 Building
1-3102 Accumulated Depreciation – Building
1-3103 Equipment
1-3104 Accumulated Depreciation – Equipment Rp 18,900,000
2-1100 Accounts Payable Rp 23,200,000
2-1101 Prepaid Income Tax
2-1102 Value Added Tax - Out (VAT - Out)
2-1103 Income Tax Payable
2-1104 Salaries Payable
2-1200 Bank Loan – Long Term
3-1000 Common Stock Rp 185,100,000
3-1001 Additional Paid In capital
3-1002 Retained Earnings Rp 23,000,000
3-1003 Dividend
3-1004 Income Summary
4-1000 Sales Rp 76,750,000
4-1001 Sales Discounts Rp 363,000
4-1002 Sales Returns Rp 2,700,000
4-2100 Service Income
5-1000 Cost of good Sales Rp 43,850,000
6-1100 Wages & Salaries Expense (Sales) Rp 7,600,000
6-1200 Bad Debts Expense
6-1300 Depreciation Expense – Building
6-1400 Advertising Expense Rp 2,600,000
6-1500 Rent Expense Rp 2,400,000
6-2100 Wages & Salaries Expense (Administrative) Rp 4,800,000
6-2200 Electricity Expense
6-2300 Water & Telephone Expense
6-2400 insurance Expense
6-2500 Depreciation Expense – Equipment
6-2600 Supplies Expense
6-2700 Freight Out
8-1000 Interest Revenue
8-1001 Gain on Sales Plant Assets
8-1002 Devidend Revenue
8-1003 Gain On Sales Marketable Equity Securities
9-1000 Bank Charges
9-1001 Interest Expense
9-1002 Company Income Tax
TOTAL Rp 326,950,000 Rp 326,950,000
Rifa's Company
Worksheet
Per Maret 2017

Adjusment Adjustment Trial Balance Income Statement


Debit Kredit Debit Kredit Debit

Rp 9,679,000 Rp -
Rp 14,569,000 Rp -
Rp - Rp -
Rp 43,550,000 Rp -
Rp - Rp -
Rp 8,525,100 Rp 19,613,900 Rp -
Rp 3,100,000 Rp 1,500,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 1,875,000 Rp 3,725,000 Rp -
Rp - Rp -
Rp 156,500,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 9,500,000 Rp - Rp 28,400,000
Rp - Rp 23,200,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 2,000,000 Rp - Rp 2,000,000
Rp - Rp -
Rp - Rp 185,100,000
Rp - Rp -
Rp - Rp 23,000,000
Rp - Rp -
Rp - Rp -
Rp - Rp 76,750,000 Rp -
Rp 363,000 Rp - Rp 363,000
Rp 2,700,000 Rp - Rp 2,700,000
Rp - Rp - Rp -
Rp 8,525,100 Rp 52,375,100 Rp - Rp 52,375,100
Rp 1,200,000 Rp 8,800,000 Rp - Rp 8,800,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 2,600,000 Rp - Rp 2,600,000
Rp 2,400,000 Rp - Rp 2,400,000
Rp 800,000 Rp 5,600,000 Rp - Rp 5,600,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,875,000 Rp 1,875,000 Rp - Rp 1,875,000
Rp 9,500,000 Rp 9,500,000 Rp - Rp 9,500,000
Rp 3,100,000 Rp 3,100,000 Rp - Rp 3,100,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 25,000,100 Rp 25,000,100 Rp 338,450,000 Rp 338,450,000 Rp 89,313,100
Nett Profit
Income Statement Balance Sheet
Kredit Debit Kredit

Rp 9,679,000 Rp -
Rp 14,569,000 Rp -
Rp - Rp -
Rp 43,550,000 Rp -
Rp - Rp -
Rp 19,613,900 Rp -
Rp 1,500,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 3,725,000 Rp -
Rp - Rp -
Rp 156,500,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 28,400,000
Rp - Rp 23,200,000
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 2,000,000
Rp - Rp -
Rp - Rp 185,100,000
Rp - Rp -
Rp - Rp 23,000,000
Rp - Rp -
Rp - Rp -
Rp 76,750,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 76,750,000 Rp 249,136,900 Rp 261,700,000
Rp (12,563,100) Rp (12,563,100)
Rifa's Company
Laporan Posisi Keuangan
Per 2016
Asset
No. Akun Nama Akun Nilai
1-1000 Assets
1-1100 Cash Rp 9,679,000
1-1101 Cash In Bank Rp 14,569,000
1-1102 Marketable Equity Securities
1-1103 Accounts Receivable Rp 43,550,000
1-1104 Allowance for Bad Debt
1-1105 Merchandise Inventory Rp 19,613,900
1-1106 Supplies Rp 1,500,000
1-1107 Value Added Tax – In (VAT-In)
1-1108 Prepaid Income Tax
1-1109 Prepaid Rent
1-1110 Prepaid insurance Rp 3,725,000
1-2100 Investment
1-3100 equipment at cost Rp 156,500,000
1-3101 Building
1-3102 Accumulated Depreciation – Building
1-3103 Equipment
1-3104 Accumulated Depreciation – Equipment Rp (28,400,000)

220,736,900
y
angan

Liabillities + Equity
No. Akun Nama Akun Nilai
2-1100 Accounts Payable Rp 23,200,000
2-1101 Prepaid Income Tax
2-1102 Value Added Tax - Out (VAT - Out)
2-1103 Income Tax Payable
2-1104 Salaries Payable Rp 2,000,000
2-1200 Bank Loan – Long Term
3-1000 Common Stock Rp 185,100,000
3-1001 Additional Paid In capital
3-1002 Retained Earnings
3-1003 Dividend
3-1004 Income Summary Rp 10,436,900

220,736,900
Rifa's Company
Laporan L/R
Per Maret 2017

4-1000 Sales Rp 76,750,000


4-1001 Sales Discounts Rp (363,000)
4-1002 Sales Returns Rp (2,700,000)
Nett Sales Rp 73,687,000
5-1000 Cost of good Sales Rp 124,150,000
Laba Kotor Rp 197,837,000
6-1100 Wages & Salaries Expense (Sales) Rp 8,800,000
6-1400 Advertising Expense Rp 2,600,000
6-1500 Rent Expense Rp 2,400,000
6-2100 Wages & Salaries Expense (Administrative) Rp 5,600,000
6-2200 Electricity Expense Rp -
6-2300 Water & Telephone Expense Rp -
6-2400 insurance Expense Rp 1,875,000
6-2500 Depreciation Expense – Equipment Rp 9,500,000
6-2600 Supplies Expense Rp 3,100,000
Total Rp 33,875,000
Laba Bersih Rp 163,962,000
Rifa's Company
Laporan Perubahan Modal
Per Maret 2017

Selisih Saldo Laba


Kurs
Nama Akun Modal Ditempatkan
Penjabar
Tambahan Modal Yang telah ditentukan
Disetor an Penggunaannya

Common Stock Rp 185,100,000


Retained earning Rp 23,000,000
Nett Profit Rp (12,563,100)

Saldo pada tgl 31 Desember 2016 Rp 185,100,000 Rp 23,000,000 Rp 166,362,000


Saldo Laba
Yang telah
ditentukan Total Ekuitas Kepentinga Total Ekuitas Waserba Utama
Penggunaan n Non -
nya Pengendali Laporan Perubahan Modal
Rp 185,100,000 Rp 185,100,000 Periode 31 Maret 2017
Rp 208,100,000 Rp 208,100,000 Capital, 1 March 2017
Rp 195,536,900 Rp 195,536,900 Retained Rp 23,000,000
Net Profit Rp (12,563,100)

Capital, 31 March 2017

Rp 195,536,900 Rp 195,536,900
a Utama
ubahan Modal
Maret 2017
Rp 185,100,000

Rp 10,436,900
Rp195,536,900
Rifa's Company
Laporan Arus Kas
Per Maret 2017

No. Akun Nama Akun Saldo


Arus kas Masuk
account receivable Rp 56,537,000
Sales Rp 27,200,000
Kas bersih Rp 83,737,000

Arus kas Keluar


Prepaid Rent Rp 2,400,000
Merchandise Inventory Rp 12,300,000
Account Payable Rp 47,889,000
Advertising Expense Rp 2,600,000
Freight Collected Rp 1,100,000
Sales Retur Rp 1,200,000
Sales Salaries Expense Rp 7,600,000
Office Salaries Expense Rp 4,800,000
Supplies Rp 800,000
Total Kas Keluar Rp 80,689,000
Total Kas Aktivitas Operasi Rp 3,048,000

Kas dan Setara Kas awal bulan Rp 21,200,000

Kas dan Setara Akhir Tahun Rp 24,248,000


Rp 3,048,000
Waserba Utama
Laporan Arus Kas (Langsung)
Periode 31 Maret 2017
Arus Kas dari Aktivitas Operasi:
Arus Kas Masuk
Account Receivable Rp 56,537,000
Sales Rp 27,200,000
Total Kas Masuk Rp 83,737,000
Arus Kas Keluar
Prepaid Rent Rp 2,400,000
Merchandise Inventory Rp 12,300,000
Account Payable Rp 47,889,000
Advertising Expense Rp 2,600,000
Freight Collacted Rp 1,100,000
Sales Retur Rp 1,200,000
Sales Salaries Expense Rp 7,600,000
Office Salaries Expense Rp 4,800,000
Supplies Rp 800,000
Total Kas keluar Rp 80,689,000
Total Kas dari Aktivitas Operasi Rp 3,048,000

Arus Kas dari Aktivitas Investasi:


Arus Kas Masuk
Rp -

Arus Kas Keluar Rp -


Rp -
Rp -
Total Kas dari Aktivitas Investasi Rp -
Arus Kas dari Aktivitas Pendanaan:
Arus Kas Masuk
Rp -
Rp -
Arus Kas Keluar
Rp -
Rp -
Total Kas dari Aktivitas Pendanaan Rp -
Kenaikan Rp 3,048,000
Cash on Hand, 1 March 2017 Rp 1,500,000
Cash in Bank, 1 March 2017 Rp 19,700,000
Saldo Akhir Kas, 31 Maret 2017 Rp 24,248,000
Waserba Utama
Laporan Arus Kas (Tidak Langsung)
Periode 31 Maret 2017

Penurunan Laba Rp (12,563,100)

Penurunan Account Receivable Rp 51,300,000Rp 7,750,000


Penurunan Merchandise Inventory Rp 20,800,000Rp 1,186,100
Penurunan Supplies Rp 3,800,000Rp 2,300,000
Penurunan Prepaid Insurance Rp 5,600,000Rp 1,875,000
Kenaikan Depreciation Expense Rp 9,500,000
Penurunan Account Payable Rp (9,000,000)
Kenaikan Salaries Payable Rp 156,500,000 Rp 2,000,000
Rp 3,048,000
Rp 43,550,000