PT.

ZAKI
PERSAMAAN AKUNTANSI (METODE NERACA)

AKTIVA
Kas Piutang Persedian Iklan DM Tanah

1 1,000,000,000 - - - -
2 - - - - 500,000,000
3 - - - - -
5 1,000,000,000 - - - -
7 - - 10,000,000,000 - -
8- 10,000,000 - - 10,000,000 -
9 - 15,000,000,000 - -
10 - - 37,500,000 - -
11 10,000,000 - - -
12 - 100,000,000
13 - 5,000,000
14 - 2,000,000 - - - -
15 - - 7,500,000,000
16 - 5,000,000 -
17 12,500,000,000 - 12,500,000,000 - - -
18 - 8,500,000,000 - - - -
- - - - -
- - - -
- - - - -
- - - - -
5,888,000,000 2,462,500,000 2,500,000,000 10,000,000 500,000,000

PT. ZAKI
NERACA

Kas
Piutang
Persedian
Iklan DM
Tanah
Bangunan
Akm.Penyusutan bangunan
Kendaraan
Akm. Penyusutan Kendaraan
return penjualan
biaya
 TOTAL AKTIVA
Hutang dagang
Hutang bank
Modal Saham
penjualan

TOTAL PASSIVA
 Y -
20,660,000,000
TIVA
Akm. Akm.
Bangunan Penyusutan Kendaraan Penyusutan RETURN PENJUALAN
Bangunan Kendaraan
- - - - -
- - - -
750,000,000 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - 37,500,000
- - - -

- - - - -

- - - - -
- - - - -
- - - - -
- 75,000,000 75,000,000 - - -
- 900,000,000 - -
- - - - -
- - - - -
675,000,000 75,000,000 900,000,000 - 37,500,000

PT. ZAKI
LABA RUGI

5,888,000,000 penjualan -
2,462,500,000 return penjualan -
2,500,000,000 harga pokok penjualan
10,000,000 pembelian 10,000,000,000
500,000,000 return pembelian 10,000,000
675,000,000 persediaan akhir barang dagangan 2,500,000,000
75,000,000 harga pokok penjualan -
900,000,000 laba kotor -
- biaya iklan -
37,500,000 biaya listrik
7,612,000,000 biaya gaji
20,660,000,000 biaya telepon
1,500,000,000 total biaya -
900,000,000 biaya bersih -
3,250,000,000
15,000,000,000

20,650,000,000
 20,660,000,000
PASSIVA
BIAYA Hutang dagang Hutang bank Modal Saham

- - - 1,000,000,000
- - 500,000,000
- - - 750,000,000
- - - 1,000,000,000
- 10,000,000,000 - -
- - - -
- - - -
- - - -
- - -
100,000,000
5,000,000
2,000,000 - -
7,500,000,000
5,000,000 - - -
- - - -
- - 8,500,000,000 - -
- - - -
- - 900,000,000 -
- - - -
- - - -
7,612,000,000 1,500,000,000 900,000,000 3,250,000,000

PT. ZAKI
LABA RUGI

- 15,000,000,000
- 37,500,000
14,962,500,000
-
- -
- -
- 7,490,000,000
- 7,472,500,000
- 5,000,000
5,000,000
100,000,000
 2,000,000
- 112,000,000
- 7,360,500,000
 PASSIVA
RETURN
Laba ditahan PENJUALAN Keterangan
PEMBELIAN

- SALDO INVESTASI AWAL

- TANAH
- BANGUNAN
- SAHAM NT. ZAKYA
- PEMBELIAN KREDIT
- IKLAN DI BAYAR DIMUKA
- 15,000,000,000 PENJUALAN KREDIT
- RETURN PENJUALAN
- 10,000,000 RETURN PEMBELIAN
BIAYA GAJI
BIAYA LISTRIK
- BY TELEPON
PERSEDIAAN AKHIR BARANG
- BIAYA IKLAN
-
-
-
-
-
-
- 15,000,000,000 10,000,000