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PT.

PATUH ANGEN MATARAM


DAFTAR AKUN

Kode Akun Nama Akun


111 Kas
121 Piutang Usaha
131 Persediaan barang dagang
141 Asuransi dibayar dimuka
151 Perlengkapan
161 Tanah
171 Gedung
172 Akumulasi penyusutan Gedung
181 Peralatan
182 Akumulasi penyusutan peralatan
211 Utang usaha
212 Utang dividen
213 Utang pajak penghasilan
214 Utang bunga
215 Wesel bayar
311 Modal Saham
312 Laba ditahan
410 Ikhtisar rugi-laba
411 Penjualan
412 Retur penjualan & pot harga
450 Pendapatan sewa
511 Pembelian
512 Retur pembelian & pot. Harga
513 Beban angkut pembelian
520 Beban adminitrasi & umum
521 Beban penyusutan gedung
522 Beban penyusutan peralatan
530 Beban penjualan
531 Beban pengiriman barang
540 Pajak penghasilan
541 Beban Perlengkapan
542 Beban Asuransi
550 Beban bunga
PT. PATUH ANGEN MATARAM
NERACA
PER 30 NOVEMBER 2009

Kode
Akun Nama Akun Debet Kredit
111 Kas 5,140,000
121 Piutang Usaha 5,880,000
131 Persediaan barang dagang 23,780,000
141 Asuransi dibayar dimuka 160,000
151 Perlengkapan 440,000
161 Tanah 13,000,000
171 Gedung 23,020,000
172 Akumulasi penyusutan Gedung 2,320,000
181 Peralatan 6,000,000
182 Akumulasi penyusutan peralatan 2,040,000
211 Utang usaha 18,880,000
212 Utang dividen 300,000
213 Utang pajak penghasilan 1,000,000
214 Utang bunga -
215 Wesel bayar 20,000,000
311 Modal Saham 20,000,000
312 Laba ditahan 12,880,000
JUMLAH 77,420,000 77,420,000
PT. PATUH ANGEN MATARAM
BUKU JURNAL
BULAN DESEMBER 2009

TGL Bukt Jurnal Nama Akun Kode


1 Des NS A #REF! 111
1 Des NS A #REF! 121
1 Des NS A #REF! 131
1 Des NS A #REF! 141
1 Des NS A #REF! 151
1 Des NS A #REF! 161
1 Des NS A #REF! 171
1 Des NS A #REF! 172
1 Des NS A #REF! 181
1 Des NS A #REF! 182
1 Des NS A #REF! 211
1 Des NS A #REF! 212
1 Des NS A #REF! 213
1 Des NS A #REF! 214
1 Des NS A #REF! 215
1 Des NS A #REF! 311
1 Des NS A #REF! 312

1-Dec-09 JU #REF! 511


1-Dec-09 JU #REF! 211
1-Dec-09 JU #REF! 513
1-Dec-09 JU #REF! 111
3-Dec-09 JU #REF! 111
3-Dec-09 JU #REF! 412
3-Dec-09 JU #REF! 121
3-Dec-09 JU #REF! 211
3-Dec-09 JU #REF! 512
3-Dec-09 JU #REF! 121
3-Dec-09 JU #REF! 411
4-Dec-09 JU #REF! 111
4-Dec-09 JU #REF! 411
5-Dec-09 JU #REF! 111
5-Dec-09 JU #REF! 412
5-Dec-09 JU #REF! 121
5-Dec-09 JU #REF! 211
5-Dec-09 JU #REF! 111
6-Dec-09 JU #REF! 511
6-Dec-09 JU #REF! 111
9-Dec-09 JU #REF! 121
9-Dec-09 JU #REF! 411
10-Dec-09 JU #REF! 211
10-Dec-09 JU #REF! 512
10-Dec-09 JU #REF! 111
10-Dec-09 JU #REF! 111
10-Dec-09 JU #REF! 311
11-Dec-09 JU #REF! 412
11-Dec-09 JU #REF! 121
11-Dec-09 JU #REF! 511
11-Dec-09 JU #REF! 211
12-Dec-09 JU #REF! 211
12-Dec-09 JU #REF! 512
12-Dec-09 JU #REF! 212
12-Dec-09 JU #REF! 111
12-Dec-09 JU #REF! 111
12-Dec-09 JU #REF! 412
12-Dec-09 JU #REF! 121
15-Dec-09 JU #REF! 520
15-Dec-09 JU #REF! 111
15-Dec-09 JU #REF! 211
15-Dec-09 JU #REF! 512
18-Dec-09 JU #REF! 111
18-Dec-09 JU #REF! 412
18-Dec-09 JU #REF! 121
19-Dec-09 JU #REF! 111
19-Dec-09 JU #REF! 450
20-Dec-09 JU #REF! 121
20-Dec-09 JU #REF! 411
20-Dec-09 JU #REF! 412
20-Dec-09 JU #REF! 121
20-Dec-09 JU #REF! 111
20-Dec-09 JU #REF! 411
20-Dec-09 JU #REF! 211
20-Dec-09 JU #REF! 111
20-Dec-09 JU #REF! 511
20-Dec-09 JU #REF! 211
21-Dec-09 JU #REF! 511
21-Dec-09 JU #REF! 111
24-Dec-09 JU #REF! 111
24-Dec-09 JU #REF! 450
25-Dec-09 JU #REF! 121
25-Dec-09 JU #REF! 411
25-Dec-09 JU #REF! 121
25-Dec-09 JU #REF! 411
25-Dec-09 JU #REF! 530
25-Dec-09 JU #REF! 111
28-Dec-09 JU #REF! 531
28-Dec-09 JU #REF! 111
28-Dec-09 JU #REF! 511
28-Dec-09 JU #REF! 211
28-Dec-09 JU #REF! 121
28-Dec-09 JU #REF! 411
30-Dec-09 JU #REF! 121
30-Dec-09 JU #REF! 411
30-Dec-09 JU #REF! 121
30-Dec-09 JU #REF! 411
30-Dec-09 JU #REF! 151
30-Dec-09 JU #REF! 111
30-Dec-09 JU #REF! 215
30-Dec-09 JU #REF! 550
30-Dec-09 JU #REF! 111
30-Dec-09 JU #REF! 412
30-Dec-09 JU #REF! 121

31-Dec-09 AJP #REF! 540


31-Dec-09 AJP #REF! 213
31-Dec-09 AJP #REF! 550
31-Dec-09 AJP #REF! 214
31-Dec-09 AJP #REF! 541
31-Dec-09 AJP #REF! 151
31-Dec-09 AJP #REF! 542
31-Dec-09 AJP #REF! 141
31-Dec-09 AJP #REF! 521
31-Dec-09 AJP #REF! 172
31-Dec-09 AJP #REF! 522
31-Dec-09 AJP #REF! 182
31-Dec-09 AJP #REF! 410
31-Dec-09 AJP #REF! 131
31-Dec-09 AJP #REF! 131
31-Dec-09 AJP #REF! 410
Debet Kredit
Rp 5,140,000 Rp -
Rp 5,880,000 Rp -
Rp 23,780,000 Rp -
Rp 160,000 Rp -
Rp 440,000 Rp -
Rp 13,000,000 Rp -
Rp 23,020,000 Rp -
Rp - Rp 2,320,000
Rp 6,000,000 Rp -
Rp - Rp 2,040,000
Rp - Rp 18,880,000 Rp 9,000
Rp - Rp 300,000
Rp - Rp 1,000,000
Rp - Rp -
Rp - Rp 20,000,000
Rp - Rp 20,000,000
Rp - Rp 12,880,000

Rp 1,230,000 Rp -
Rp - Rp 1,230,000
Rp 60,000 Rp -
Rp - Rp 60,000
Rp 548,800 Rp -
Rp 11,200 Rp -
Rp - Rp 560,000
Rp 20,000 Rp -
Rp - Rp 20,000
Rp 1,220,000 Rp -
Rp - Rp 1,220,000
Rp 3,600,000 Rp -
Rp - Rp 3,600,000
Rp 3,547,600 Rp -
Rp 72,400 Rp -
Rp - Rp 3,620,000
Rp 3,420,000 Rp -
Rp - Rp 3,420,000
Rp 2,000,000 Rp -
Rp - Rp 2,000,000
Rp 800,000 Rp -
Rp - Rp 800,000
Rp 1,210,000 Rp -
Rp - Rp 24,200
Rp - Rp 1,185,800
Rp 12,000,000 Rp -
Rp - Rp 12,000,000
Rp 24,000 Rp -
Rp - Rp 24,000
Rp 2,000,000 Rp -
Rp - Rp 2,000,000
Rp 120,000 Rp -
Rp - Rp 120,000
Rp 200,000 Rp -
Rp - Rp 200,000
Rp 1,195,600 Rp -
Rp 24,400 Rp -
Rp - Rp 1,220,000
Rp 231,200 Rp -
Rp - Rp 231,200
Rp 100,000 Rp -
Rp - Rp 100,000
Rp 760,480 Rp -
Rp 15,520 Rp -
Rp - Rp 776,000
Rp 1,000,000 Rp -
Rp - Rp 1,000,000
Rp 1,960,000 Rp -
Rp - Rp 1,960,000
Rp 50,000 Rp -
Rp - Rp 50,000
Rp 2,400,000 Rp -
Rp - Rp 2,400,000
Rp 400,000 Rp -
Rp - Rp 400,000
Rp 1,020,000 Rp -
Rp - Rp 1,020,000
Rp 2,660,000 Rp -
Rp - Rp 2,660,000
Rp 100,000 Rp -
Rp - Rp 100,000
Rp 2,000,000 Rp -
Rp - Rp 2,000,000
Rp 1,080,000 Rp -
Rp - Rp 1,080,000
Rp 2,100,000 Rp -
Rp - Rp 2,100,000
Rp 83,600 Rp -
Rp - Rp 83,600
Rp 23,600,000 Rp -
Rp - Rp 23,600,000
Rp 8,200,000 Rp -
Rp - Rp 8,200,000
Rp 2,400,000 Rp -
Rp - Rp 2,400,000
Rp 3,700,000 Rp -
Rp - Rp 3,700,000
Rp 100,000 Rp -
Rp - Rp 100,000
Rp 2,000,000 Rp -
Rp 10,000 Rp -
Rp - Rp 2,010,000
Rp 200,000 Rp -
Rp - Rp 200,000

Rp 2,000,000 Rp -
Rp - Rp 2,000,000
Rp 90,000 Rp -
Rp - Rp 90,000
Rp 400,000 Rp -
Rp - Rp 400,000
Rp 10,000 Rp -
Rp - Rp 10,000
Rp 160,000 Rp -
Rp - Rp 160,000
Rp 20,000 Rp -
Rp - Rp 20,000
Rp 23,780,000 Rp -
Rp - Rp 23,780,000
Rp 39,000,000 Rp -
Rp - Rp 39,000,000
Rp 166,894,800 Rp 166,894,800