BUKU BESAR
500,000,000 10,000,000,000
1,000,000,000 11,000,000,000
550,000,000 11,550,000,000
350,000,000 11,900,000,000
150,000,000 12,050,000,000
1,000,000,000 13,050,000,000
800,000,000 13,850,000,000
200,000,000 14,050,000,000
- 14,050,000,000
No Akun: 3-1101
Kredit Saldo
19,000,000,000 19,000,000,000
1,700,000,000 20,700,000,000
3,200,000,000 23,900,000,000
1,650,000,000 25,550,000,000
1,925,000,000 27,475,000,000
360,000,000 27,835,000,000
27,340,000,000
3,600,000,000 30,940,000,000
480,000,000 31,420,000,000
120,000,000 31,540,000,000
3,250,000,000 34,790,000,000
195,000,000 34,985,000,000
34,265,000,000
800,000,000 35,065,000,000
570,000,000 35,635,000,000
45,000,000 35,680,000,000
2,100,000,000 37,780,000,000
No Akun: 3-1102
Kredit Saldo
150,000,000
No Akun: 3-1200
Kredit Saldo
1,250,000,000 1,250,000,000
2,500,000,000 3,750,000,000
No Akun: 3-1201
Kredit Saldo
125,000,000 125,000,000
No Akun: 3-1202
Kredit Saldo
250,000,000
No Akun: 3-1300
Kredit Saldo
0
1,200,000,000 1,200,000,000
2,500,000,000 3,700,000,000
3,400,000,000
2,500,000,000
25,000,000
2,400,000,000 2,425,000,000
2,125,000,000
625,000,000
2,500,000,000 3,125,000,000
2,825,000,000
No Akun: 3-1301
Kredit Saldo
300,000,000 300,000,000
300,000,000 600,000,000
300,000,000 900,000,000
No Akun: 3-1400
Kredit Saldo
3,800,000,000
2,280,000,000 1,520,000,000
1,140,000,000 380,000,000
4,380,000,000
2,780,000,000 1,600,000,000
2,650,000,000
1,200,000,000 1,450,000,000
1,200,000,000 250,000,000
No Akun: 3-1500
Kredit Saldo
1,000,000,000 1,000,000,000
-
-
500,000,000 500,000,000
150,000,000
1,000,000,000 1,000,000,000
200,000,000
No Akun: 3-1600
Kredit Saldo
250,000,000 250,000,000
raca Tahun 2009
raca Tahun 2008
raca Tahun 2010
Ekuitas:
-
-
-
Total Ekuitas
PT HANDIKA PUTERA
Jurnal Umum
Per 31 Desember 2008
Keterangan Ref Debit Kredit
Kas 28,500,000,000
Modal Saham Biasa 3-1100 9,500,000,000
Agio Saham Biasa 3-1101 19,000,000,000
( Mencatat Penjualan Saham Biasa 950.000lbr
@30.000 secara tunai)
Tanah 2,200,000,000
Modal Saham Biasa 3-1100 500,000,000
Agio Saham Biasa 3-1101 1,700,000,000
(Pengeluaran Saham Biasa 50.000lbr melalui
pertukaran dengan tanah)
Laba Bersih 1,200,000,000
Ikhtisar Laba Bersih 1,200,000,000
Ikhtisar Laba Bersih 1,200,000,000
Laba Ditahan 3-1300 1,200,000,000
(Penutupan laba bersih ke akun laba ditahan)
PT HANDIKA PUTERA
Laporan Posisi Keuangan
Wednesday, December 31, 2008
Des 31
Des 31
Des 31
PT HANDIKA PUTERA
Jurnal Umum
Per 31 Desember 2009
Keterangan Ref Debit Kredit
Kas 1,375,000,000
Modal Saham Preferen 3-1200 1,250,000,000
Agio Saham Preferen 3-1201 125,000,000
(Penjualan Saham Preferen 50.000lbr @27.000
secara tunai)
Kas 1,050,000,000
Piutang Pesanan Saham Biasa 3,150,000,000
Modal Saham Dipesan 3-1500 1,000,000,000
Agio Saham Biasa 3-1101 3,200,000,000
(Penerimaan pesanan Saham Biasa
100.000lbr@42.000)
Kas 3,150,000,000
Modal Saham Dipesan 3-1500 1,000,000,000
Piutang Pesanan Saham Biasa 3,150,000,000
Modal Saham Biasa 3-1100 1,000,000,000
(Mencatat Pengeluarn saham biasa 100.000lbr untuk
pesanan tanggal 30 April 2009)
Laba Bersih 2,500,000,000
Ikhtisar Laba Bersih 2,500,000,000
Ikhtisar Laba Bersih 2,500,000,000
Laba Ditahan 3-1300 2,500,000,000
(Penutupan laba bersih ke akun laba ditahan)
Laba Ditahan 3-1300 300,000,000
Cadangan Laba Ditahan 3-1301 300,000,000
(Penyisihan laba ditahan untuk membayar angsuran
ke Bank Buana)
Rugi- Surat-surat Berharga Saham 400,000,000
Akumulasi Komprehenship Lain-lain- SSB Saham 400,000,000
(Pengakuan laba (rugi) belum direalisasi dari investasi
saham)
PT HANDIKA PUTERA
Laporan Posisi Keuangan
Thursday, December 31, 2009
Ekuitas:
- Modal Saham Biasa (1.100.000lbr @10.000) 11,000,000,000
- Agio Saham Biasa 23,900,000,000
- Modal Saham Preferen (50.000lbr @25.000) 1,250,000,000
- Agio Saham Preferen 125,000,000
- Laba Ditahan 3,400,000,000
- Cadangan Laba Ditahan 300,000,000
- Modal Saham Dipesan -
Total Ekuitas 39,975,000,000
1,182,500,000
967,500,000
500,000,000
1,650,000,000
000lbr @43.000)
* Perhitungan Dividen Saham 5% untuk para pemegang Saham
Perhitungan Untuk Tanggal 15 Juni 2010
Nilai Nominal saham biasa 1.100.000lbr @ 10.000 550,000,000
Harga Pasar 1.100.000lbr @ 45.000 2,475,000,000
Agio Saham Biasa 1,925,000,000
800,000,000
100,000,000
900,000,000
3-1400 3,800,000,000
3,800,000,000
3-1300 2,475,000,000
550,000,000
3-1101 1,925,000,000
550,000,000
3-1100 550,000,000
2,640,000,000
3-1400 2,280,000,000
3-1101 360,000,000
*Perhitungan Pelunasan 15.000lbr pesanan saham:
Perhitungan untuk tanggal 15 Oktober 2010 Tanggal
Nilai Nominal 15.000lbr@10.000 150,000,000 2010
Kas yang diterima 15.000 lbr @ 43.000*75% 483,750,000 Oktober
333,750,000
*Perhitungan Penyerahan 35.000lbr saham yang dipesan: Oktober
Perhitungan untuk tanggal 15 Oktober 2010
Nominal 35.000lbr @ 10.000 350,000,000
Oktober
* PerhitunganPembatalan 15.000lbr saham yang dipesan:
Perhitungan Untuk Tanggal 15 Oktober 2010
Nominal 15.000lbr *10.000 150,000,000
*Perhitungan penjualan 15.000lbr Saham Biasa yang tlh dibatalkan pada tgl 1 Oktober
Perhitungan Untuk Tgl 5 Desember 2010
Harga Jual 15.000lbr@42.000 630,000,000
Nilai Nominal 15.000lbr @ 10.000 150,000,000
Agio Saham Biasa 480,000,000
1,656,000,000
2,944,000,000
1,000,000,000
3,600,000,000
630,000,000
3-1100 150,000,000
3-1101 480,000,000
1,260,000,000
1,140,000,000
120,000,000
2,400,000,000
2,400,000,000
2,400,000,000
2,400,000,000
300,000,000
300,000,000
300,000,000
300,000,000
PT HANDIKA PUTERA
Laporan Posisi Keuangan
Friday, December 31, 2010
Ekuitas:
- Modal Saham Biasa (1.205.000lbr @10.000) 12,050,000,000
- Agio Saham Biasa 31,540,000,000
- Modal Saham Preferen (50.000lbr @25.000) 1,250,000,000
- Agio Saham Preferen 125,000,000
- Laba Ditahan 2,125,000,000
- Cadangan Laba Ditahan (600,000,000)
- Treasury Stock Saham Biasa (380,000,000)
- Modal Saham Dipesan 1,000,000,000
Total Ekuitas 47,110,000,000
1,000,000,000
3,250,000,000
4,000,000,000
*Perhitungan pembagian Dividen Tunai untuk Saham Biasa dan Saham Preferen. Dividen Tunai 1.500.000.000
*Perhitungan penjualan Treasuri Stock Saham Biasa 70.000lbr @42.500 (Metode FIFO)
Perhitungan Untuk Tgl 5 Mei 2011
Harga Jual = 70.000lbr x 42.500 2,975,000,000
Nilai Nominal:
- Nominal 10.000lbr x 38.000 380,000,000
- Nominal 60.000lbr x 40.000 2,400,000,000
Total Nilai Nominal 2,780,000,000
Agio Saham Biasa 195,000,000
Mei 1
1,500,000,000 Mei 5
Mei 31
PT HANDIKA PUTERA
Jurnal Umum
131,118,881
1,368,881,119
1,500,000,000
2,780,000,000
195,000,000
2,760,000,000
*Perhitungan Modal Donasi
Perhitungan Untuk Tgl 30 Juni 2011
Harga Jual 25.000lbr @ 42.000 1,050,000,000
Nilai Nominal 25.000lbr @ 10.000 250,000,000
Agio Saham 800,000,000
800,000,000
920,000,000
250,000,000
800,000,000
200,000,000
570,000,000
*Perhitungan Penjualan Paket Saham
Perhitungan Untuk Tgl 30 September 2011
* Penjualan 10.000 Paket Saham sebesar 414.000
1 Paket Terdiri dari: Harga Pasar
- 5 lembar saham biasa 5lbr @42.000 210,000
- 10 lembar saham preferen 10lbr @ 25.000 250,000
460,000
Harga jual Saham Biasa 5 lembar
189,000
225,000
414,000
1,245,000,000
3-1400 1,200,000,000
3-1101 45,000,000
suri stock saham biasa 30.000lbr@41.500)
4,140,000,000
3-1202 250,000,000
3-1102 210,000,000
3-1100 2,100,000,000
3-1200 2,500,000,000