AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA HUT. WESEL
10,000,000 - 15,000,000 - 5,000,000 -
30,000,000
Transaksi II
Tanggal, 2-2-2007, Membeli peralatan kecil berupa parang, pacul dll sebesar Rp. 200.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA HUT. WESEL
10,000,000 - 15,000,000 - 5,000,000 -
(200,000) - - - - 200,000 - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - -
30,000,000
Transaksi III
Tanggal, 4-1-2007
Membeli Hand Tractor sebesar Rp. 12.500.000, untuk itu Farrel meminjam uang di Bank BRI sebesar Rp. 10.000.000 dengan agunan tanah miliknya, lama kredit 20 bulan, bunga 2%
dan cicilan dibayar 1 bulan kemudian ( tanggal, 4-2-2007)
AKTIVA PASSIVA
Tanggal, KAS BANK BRI PIUTANG PERSEDIAAN TANAH PERALATAN HUTANG
JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA HUT. WESEL
10,000,000 - 15,000,000 - 5,000,000 -
(200,000) - - - - 200,000 - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - -
10,000,000 - - - 10,000,000
(12,500,000) - - - 12,500,000 -
7,300,000 - 15,000,000 - 5,000,000 12,700,000 - 10,000,000
2,500,000 40,000,000
Transaksi IV
Tanggal, 5-1-2007
Dibeli Saprodi senilai Rp. 2.000.000 yang dibayar tunai Rp. 1.000.000 dan sisanya dibayar setelah panen
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA Hut Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - 10,000,000
(12,500,000) - - - 12,500,000 - -
7,300,000 - 15,000,000 - 5,000,000 12,700,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
Transaksi V 41,000,000
Tgl 7/1Farrel mengambil uang untuk keperluan pribadinya sebasar Rp. 2.500.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA Hut Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 - -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,500,000 - - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
38,500,000
Transaksi VI
Tgl 15/1 dibayar biaya tenaga kerja borongan (TK mengolah lahan) sebesar Rp. 400.000, beli bensin Rp. 50.000, oli Rp. 30.000
Penanaman dilakukan per hari ini
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA HUT. Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 10,000,000
2,500,000 - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
38,020,000
Transaksi VII
tgl 17/1 dibayar biaya TK menanam selama 2 hari sebesar Rp 400.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA HUT. Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 10,000,000
2,500,000 - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(400,000)
2,920,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
37,620,000
Transaksi VIII
Tgl 20/1 sarana produksi yang terpakai sebesar Rp. 1.500.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA HUT. Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,500,000 - - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(400,000)
2,920,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,500,000)
36,120,000
Transaksi IX
Tgl 21/1 disewakan hand tractor untuk mengolah 8 ha lahan padi sawah sebesar Rp. 4.000.000 dibayar tunai Rp. 2.000.000 dan sisanya dibayar dua bulan kemudian
pada hari ini juga diterima hasil ikutan ternak sebesar Rp. 100.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA Hut Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 36,120,000 - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 - -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,500,000 - - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(400,000)
2,920,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,500,000)
2,920,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,000,000 2,000,000
100,000
5,020,000 2,000,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
40,220,000
Transaksi X
Tgl 4/2 dibayar biaya pemeliharaan sebesar Rp 1.000.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA Hut Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 - -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,500,000 - - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(400,000)
2,920,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,500,000)
2,920,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,000,000 2,000,000
100,000
5,020,000 2,000,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,000,000)
Transaksi XI
Tgl 30/2, dibayar biaya serba serbi sebesar Rp 250.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA Hut Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 #REF! - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 - -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,500,000 - - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(400,000)
2,920,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,500,000)
2,920,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,000,000 2,000,000
100,000
5,020,000 2,000,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,000,000)
38,970,000
Transaksi Xii
Tgl 15/3 dilakukan pemanenan dengan hasil Rp 10.000.000, biaya panen 1.000.000. Dibayar pula hutang saprodi Rp.700.000, HUT. WESEL Rp 400.000 dan cicilan pokok Rp 500.000
Pada hari ini juga diterima pembayaran sewa hand traktor per 21/1 sebesar Rp 2.000.000
AKTIVA PASSIVA
Tanggal, HUTANG
PERSEDIAAN
KAS BANK BRI PIUTANG TANAH PERALATAN JK PENDEK
JK PANJANG
SAPI SAPRODI USAHA Hut Bunga
10,000,000 - 15,000,000 - 5,000,000 - -
(200,000) - - - - 200,000 - - -
9,800,000 - 15,000,000 - 5,000,000 200,000 - - -
10,000,000 - - - - - - -
(12,500,000) - - - 12,500,000 - 10,000,000
7,300,000 - 15,000,000 - 5,000,000 - - 10,000,000
(1,000,000) - - 2,000,000 - - 1,000,000 - -
6,300,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,500,000 - - - - - - -
3,800,000 - 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(480,000)
3,320,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(400,000)
2,920,000 15,000,000 2,000,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,500,000)
2,920,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
2,000,000 2,000,000
100,000
5,020,000 2,000,000 15,000,000 500,000 5,000,000 12,700,000 1,000,000 - 10,000,000
(1,000,000)
46,370,000
000 uang tunai,
IVA
MODAL
30,000,000
30,000,000
200,000
IVA
MODAL
-
30,000,000
30,000,000
IVA
MODAL
-
30,000,000
30,000,000
40,000,000
IVA
MODAL
-
30,000,000
30,000,000
30,000,000
41,000,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
38,500,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
38,020,000
Biaya Tenaga Kerja 400,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
(400,000)
26,620,000
37,620,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
(400,000)
26,620,000
(1,500,000)
25,120,000
36,120,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
(400,000)
26,620,000
(1,500,000)
25,120,000
4,000,000
100,000
29,220,000
40,220,000
Biaya Pemeliharaan 1,000,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
(400,000)
26,620,000
(1,500,000)
25,120,000
4,000,000
100,000
29,220,000
(1,000,000)
28,220,000
39,220,000
IVA
MODAL
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
(400,000)
26,620,000
(1,500,000)
25,120,000
4,000,000
100,000
29,220,000
(1,000,000)
28,220,000
(250,000)
27,970,000
38,970,000
-
30,000,000
30,000,000
-
30,000,000
(2,500,000)
27,500,000
(480,000)
27,020,000
(400,000)
26,620,000
(1,500,000)
25,120,000
4,000,000
100,000
29,220,000
(1,000,000)
28,220,000
(250,000)
27,970,000
10,000,000
(1,000,000)
36,970,000
46,370,000
14,100,000 4,930,000
LABA 9,170,000
USAHATANI TERPADU FARREL USAHATANI TERPADU FARREL
NERACA RUGI LABA
Periode Yang Berakhir 31 Maret 2008 Periode Yang Berakhir 31 Maret 2008
Rp 27,500,000
SOAL NO. 1
1. a. Aktiva Lancar adalah Kas dan Aset lainnya yang diharapkan dapat diubah menjadi kas
atau dijual atau digunakan, biasanya dalam waktu satu tahun atau kurang, melalui operasi
normal perusahaan.
b. Aktiva Tetap adalah Aset yang disusutkan dengan berjalannya waktu, seperti
perlengkapan, mesin, dan gedung.
2. Passiva adalah kewajiban perusahaan yang harus dibayarkan kepada pihak ke-3,
komponen akun yang masuk kedalam pasiva adalah modal dan hutang.
3. Beban yang diterima di muka merupakan sejumlah pembayaran yang dibayar di awal atas
sejumlah beban atau pengeluaran tertentu.
4. Pendapatan yang diterima di muka atau dengan kata lain ketika perusahaan menerima
pendapatan diterima dimuka dari pelanggannya maka perusahaan telah menerima uang
tetapi perusahaan belum memberikan pelayanan jasa atau penyediaan barang dagang
kepada pelanggannya secara penuh dalam periode akuntansi tersebut.
5. Prive adalah pengambilan dana oleh pemilik (owner) perusahaan perorangan untuk
keperluan pribadi yang akan mengurangi modal.
INSTITUT KOMPUTER WIT
NERACA SALDO
PER 31 DESEMBER 2006
102,685 PIUTANG
AKUM PENY. PERALATAN
AKUM PENY. KOMPUTER
AKUM PENY. GEDUNG
BIAYA PERLENGKAPAN
BIAYA BUKU
BIAYA ASURANSI
KREDIT BIAYA PENY. PERALATAN
BIAYA PENY. KOMPUTER
78,609 BIAYA PENY. GEDUNG
PENDAPATAN PROGRAM
HUTANG GAJI
1,266,109
161,109
KREDIT
522,180
KREDIT
1,016,109
KREDIT
2,005,370
INSTITUT KOMPUTER WIT
NERACA LAJUR
PER 31 DESEMBER 2006
2,005,370
78,609 78,609
1,266,109 1,266,109
161,109 161,109
4,900,000
3,566,109
102,685
78,609
1,266,109
161,109
2,005,370 2,005,370
522,180 522,180
PENDAPATAN :
PENDAPATAN PENDIDIKAN Rp 9,032,218
PENDAPATAN PROGRAM Rp 2,005,370
JUMLAH PENDAPATAN Rp 11,037,588
BEBAN USAHA :
BIAYA GAJI Rp 3,038,289
BIAYA PERLENGKAPAN Rp 4,900,000
BIAYA BUKU Rp 3,566,109
BIAYA ASURANSI Rp 102,685
BIAYA PENY. PERALATAN Rp 78,609
BIAYA PENY. KOMPUTER Rp 1,266,109
BIAYA PENY. GEDUNG Rp 161,109
BIAYA RUPA-RUPA Rp 1,116,109
JUMLAH BEBAN USAHA Rp 14,229,019
RUGI BERSIH Rp (3,191,431)
2,000,000
522,180
242,691,431
285,342,483