Anda di halaman 1dari 7

DAFTAR AKUN

FUNGSI UNTUK MENCATAT


NOMOR NAMA AKUN MUTASI NILAI:
Current Assets:
1-1100 Cash in Bank Kas di bank
1-1200 Petty Cash Kas kecil
1-1300 Accounts Receivable Piutang dagang
1-1400 Allowance of Doubtful Debt Penyisihan/cadangan kerugian piutang
1-1500 Merchandise Inventory Persediaan barang dagangan
Perlengkapan
1-1600 Office Supplies kantor
1-1700 Prepaid Insurance Uang muka/persekot asuransi
1-1800 Prepaid Rent Uang muka/persekot sewa
1-1910 Value Added Tax (VAT) In Pajak pertambahan nilai (PPN) masukan
Long Term Investment:
1-2100 Stock Investments Investasi dalam bentuk saham
Fixed Assets:
1-3100 Equipment at Cost Peralatan
1-3110 Equipment Acc. Depreciation Akumulasi penyusutan peralatan
Current Liabilities:
2-1200 Accounts Payable Utang dagang
2-1300 Accrued Expense Utang beban
2-1500 VAT Payable Utang PPN
2-1600 VAT Out PPN Keluaran
Long Term Liabilities:
2-2100 Mandiri Bank Loan Utang bank jangka panjang
Equity
:
3-1100 Stock Capital Modal saham
3-1300 Retained Earning Saldo Laba Periode Lalu
Revenues:
4-1100 Sales Penjualan barang dagangan
4-1200 Sales Discount Potongan penjualan barang dagangan
4-1300 Sales Return Retur penjualan barang dagangan
Cost of Goods Sold:
5-1000 Purchase Harga pokok barang dagangan
5-1200 Freight Paid Beban transportasi pembelian
5-1300 Purchase Discount Potongan pembelian barang dagangan
5-1400 Purchase Return Retur pembelian barang dagangan
Operating Expense:
6-1100 Telephone & Electricity Expense Beban telepon dan listrik
6-1200 Office Supplies Expense Beban perlengkapan toko
6-1300 Bad Debts Expense Beban kerugian penghapusan piutang
6-1400 Spoilage Expense Beban kerugian kerusakan barang
dagangan
6-1500 Depreciation Expense Beban depresiasi aktiva tetap (peralatan)

F.024-P1- 08/09 Hak Cipta pada Depdiknas SPK - 6 / 29


6-1600 Insurance Expense Beban asuransi
6-1700 Rent Expense Beban sewa toko
6-1800 Wages and Salaries Expense Beban upah dan gaji
6-1900 Others Operating Expense Beban-beban operasi lainnya
6-1910 Advertising Expense Beban iklan
Others Revenues and Gains:
8-1100 Interest Income Pendapatan bunga
8-1200 Dividend Income Pendapatan deviden
8-1300 Gain (loss) on Sale of Stocks Laba dari penjualan saham (investasi)
8-1400 Freight Collected Pendapatan jasa transportasi penjualan
8-1500 Late Fees Collected Denda keterlambatan pembayaran piutang
Others Expenses and Losses:
9-1100 Interest Expense Beban bunga
9-1200 Bank Service Charge Beban administrasi bank
9-1300 Late Fees Expense Beban denda pembayaran utang dagang

F.024-P1- 08/09 Hak Cipta pada Depdiknas SPK - 7 / 29


NERACA SALDO TANGGAL 30 NOVEMBER 2008

PT ANGGREK MOTOR
NERACA SALDO
Per 30 NOVEMBER 2008

DEBET KREDIT
KODE NAMA AKUN
(Rp) (Rp)
1-100 Cash in Bank 68.160.000,00
1-200 Petty Cash 8.000.000,00
1-300 Accounts Receivable 165.000.000,00
1-400 Allowance of Doubtful Debt 13.000.000,00
1-500 Merchandise Inventory 1.092.578.125,00
1-600 Office Supplies 13.000.000,00
1-700 Prepaid Insurance 24.000.000,00
1-800 Prepaid Rent 36000.000,00
1-100 Stock Investments 224.000.000,00
1-100 Equipment 120.000.000,00
1-110 Equipment Accumulated 26.400.000,00
Depreciation
2-200 Accounts Payable 132.000.000,00
2-300 Accrued Expense 7.800.000,00
2-500 VAT Payable 21.440.000,00
2-100 Mandiri Bank Loan 600.000.000,00
3-100 Stock Capital 500.000.000,00
3-300 Retained Earning 275.460.000,00
4-100 Sales 1.000.000.000,00
4-200 Sales Discount 84.000.000,00 -
4-300 Sales Retur - -
5-000 Purchase 607.021.875,00 -
5-200 Freight Paid 11.000.000,00 -
5-300 Purchase Discount 52,200.000,00
5-400 Purchase Return - -
6-100 Telephone & Electricity Expense 11.200.000,00
6-200 Office Supplies Expense 3.300.000,00
6-300 Bad Debt Expense 24.000.000,00
6-400 Spoilage Expense (Defected 32.000.000,00
Inventory)
6-500 Depreciation Expense 26.400.000,00
6-600 Insurance Expense 22.000.000,00
6-700 Rent Expense 44.000.000,00
6-800 Wages and Salaries 66.000.000,00
6-900 Others Operating Expense 12.000.000,00
F.024-P1- 08/09 Hak Cipta pada Depdiknas SPK - 8 / 29
6-000 Advertising Expense 2.200.000,00
8-100 Interest Income 5.000.000,00
8-200 Dividend Income 25.360.000,00
8-300 Gain (Loss) on Sale of Stocks 11.200.000,00
8-400 Freight Collected 37.600.000,00
8-500 Late Fees Collected 9.600.000,00
9-100 Interest Expense 11.000.000,00
9-200 Bank Service Charge 6.600.000,00
9-300 Late Fees Paid 3.600.000,00
2.717.060.000,00 2.717.060.000,00

Catatan Neraca Saldo tanggal 30 November 2008

● Umur ekonomis Equipment adalah 4(empat) tahun dan nilai residunya sebesar
Rp 4.800.000,00.

F.024-P1- 08/09 Hak Cipta pada Depdiknas SPK - 9 / 29


DAFTAR CUSTOMER, SUPPLIER & PRODUK

Daftar Customer

Nama
Nomor Alamat Telepon
Customer
C001 Honda Abi Jl. Sultan Agung No. 45, Jakarta 021- 723 0120
C002 Honda Baba Jl. Hasannudin No. 73, Jakarta 021- 723 5448
C003 Honda Caca Jl. Diponegoro No. 47, Jakarta 021- 721 0155
C004 Honda Dado Jl. Dewi Sartika No. 82, Jakarta 021- 722 1240

Daftar Supplier

Nama
Nomor Alamat Telepon
Supplier
S001 PT ABC Jl. Sunter Raya No. 105 Jakarta 021- 7630 3365
S002 PT. XYZ Jl. Pulogadung Raya No. 1A, Jakarta 021- 8380 2981
S003 PT. ACA Jl. Raya Serpong No. 40D, Tangerang 021- 5630 1560

Daftar Produk

Nomor Kode Nama Produk

1. R110std Revo Std


2. S125std Supra X Std

DAFTAR SALDO ACCOUNTS RECEIVABLE

30 November 2008

Saldo Piutang
No Nama No. Faktur Tanggal Termin
(Rp)
1. Honda Abi SM-11/12 11/25/2008 2/10, n/30 66.000.000,00
2. Honda Baba SM-11/25 11/29/2008 2/10, n/30 55.000.000,00
3. Honda Caca SM-11/10 11/23/2008 2/10, n/30 44.000.000,00
4. Honda Dado - - - -

165.000.000,00

F.024-P1- 08/09 Hak Cipta pada Depdiknas SPK - 10 / 29


DAFTAR SALDO ACCOUNT PAYABLE

30 November 2008

Saldo Utang
No Nama No. Faktur Tanggal Termin
(Rp)
1. PT ABC FJ.152 11/23/2008 3/10, n/30 44.000.000,00
2. PT. XYZ DJ.129 11/20/2008 3/10, n/30 33.000.000,00
3. PT. ACA F.201 11/28/2008 3/10, n/30 55.000.000,00
132.000.000,00

DAFTAR SALDO MERCHANDISE INVENTORY

30 November 2008

Saldo
Nomor Kode Nama Barang Quantity Price/Unit Persediaan
(Rp) (Rp)
1. R110std Revo Std 50 12.500.000,00 625.000.000,00
2. S125std Supra X Std 35 13.359.375,00 467.578.125,00

1.092.578.125,00

F.024-P1- 08/09 Hak Cipta pada Depdiknas SPK - 11 / 29