NO AKUN NAMA AKUN

11000 KAS
11010 KAS DI BANK
11020 PIHUTANG DAGANG
11030 PIHUTANG PENJUALAN ANGSURAN
11040 SEDIAAN BARANG DAGANGAN
11050 BAHAN HABIS PAKAI
11060 R/K KANTOR CABANG SINGOSARI
11070 R/K KANTOR CABANG SURABAYA
12000 TANAH
12010 BANGUNAN
12011 AKUMULASI PENYUSUTAN BANGUNAN
12020 KENDARAAN
12021 AKUMULASI PENYUSUTAN KENDARAAN
12030 PERALATAN
12031 AKUMULASI PENYUSUTAN PERALATAN
20010 HUTANG DAGANG
20011 BARANG-BARANG KOMISI
20020 HUTANG GAJI
20030 HUTANG PAJAK
20031 PPN KELUARAN
20032 PPN MASUKAN
20040 HUTANG DEVIDEN
20050 LABA KOTOR YANG BELUM TEREALISASI
30000 SAHAM BIASA (NILAI NOMINAL Rp 1.000/lbr)
30010 AGIO SAHAM
30020 LABA DITAHAN
30030 R/K KANTOR PUSAT
40000 PENJUALAN
40010 PENJUALAN ANGSURAN
40020 LABA KOTOR YANG DIREALISASI
50000 KOS BARANG TERJUAL
50010 KOS DR PENJUALAN ANGSURAN
50020 PEMBELIAN
50030 ONGKOS ANGKUT PEMBELIAN
50040 PENGIRIMAN BARANG KE KANTOR CABANG SURABAYA
50041 PENGIRIMAN BARANG DR KANTOR PUSAT
50042 BIAYA ANGKUT BARANG DR KANTOR PUSAT
 50050 CAD. KENAIKAN BARANG KANTOR CABANG SURABAYA
50060 PENGIRIMAN BARANG KE KANTOR CABANG SINGOSARI
50070 CAD. KENAIKAN BARANG KANTOR CABANG SINGOSARI
50080 SELISIH BIAYA ANGKUT BARANG ANTAR CABANG
50090 PENGIRIMAN BARANG PENJUALAN ANGSURAN
50100 BIAYA GAJI MANAGER & STAFF PEMASARAN
50110 BIAYA LISTRIK BAG. PEMASARAN
50120 BIAYA AIR BAG. PEMASARAN
50130 BIAYA TELEPON BAG. PEMASARAN
50140 BI PENYUSUTAN BANGUNAN BAG. PEMASARAN
50150 BI PENYUSUTAN KENDARAAN BAG. PEMASARAN
50160 BI PENYUSUTAN PERALATAN BAG. PEMASARAN
50170 BI. PERLENGKAPAN BAG. PEMASARAN
50180 BIAYA GAJI MANAGER & STAFF ADM & UMUM
50190 BIAYA LISTRIK BAG. ADM & UMUM
50200 BIAYA AIR BAG. ADM & UMUM
50210 BIAYA TELEPON BAG. ADM & UMUM
50220 BI PENYUSUTAN BANGUNAN BAG. ADM & UMUM
50230 BI PENYUSUTAN KENDARAAN BAG. ADM & UMUM
50240 BI PENYUSUTAN PERALATAN BAG. ADM & UMUM
50250 BI PERLENGKAPAN BAG. ADM & UMUM
60010 PENDAPATAN KOMISI
60020 PENDAPATAN BUNGA
70000 IKHTISAR LABA-RUGI
70010 LABA/RUGI - KC SINGOSARI
70020 LABA/RUGI - KC SURABAYA

TOTAL
LABA BERSIH
TOTAL

PT POLIMALINDO
KERTAS KERJA - JURNAL ELIMINASI

NAMA AKUN
R/K KANTOR PUSAT
R/K KANTOR CABANG SINGOSARI
R/K KANTOR CABANG SURABAYA
(Eliminasi R/K)
PENGIRIMAN BARANG KE KANTOR CABANG SURABAYA
CAD. KENAIKAN BARANG KANTOR CABANG SURABAYA
PENGIRIMAN BARANG KE KANTOR CABANG SINGOSARI
CAD. KENAIKAN BARANG KANTOR CABANG SINGOSARI
PENGIRIMAN BARANG DR KANTOR PUSAT
(Eliminasi Pengiriman)
TOTAL
 KERTAS KE

KANTOR PUSAT
KC. SINGOSARI
DEBIT KREDIT
DEBIT
46,500,000 49,800,000
24,206,580,000 5,677,852,000
1,116,160,000 874,160,000
5,383,860,000 4,499,088,000
1,204,200,000 301,050,000
9,600,000 7,200,000
12,981,050,000
14,322,150,000
1,500,000,000 750,000,000
2,400,000,000 1,800,000,000
580,000,000
600,000,000 600,000,000
290,000,000
240,000,000 240,000,000
96,000,000
14,378,820,000
-
-
-
1,364,760,000
1,565,460,000 0
-
802,800,000
10,000,000,000
5,000,000,000
27,445,400,000

5,619,600,000
4,014,000,000

-
14,450,400,000 -
1,600,000 -
- 4,503,600,000
4,816,800,000
1,200,000
 1,125,900,000
- 3,853,440,000
963,360,000
50,000
- -
49,000,000 41,000,000

- -
54,000,000 43,000,000

- -
60,500,000 -
32,430,000
-
-
-

80,130,610,000 80,130,610,000 19,701,150,000

ALINDO
URNAL ELIMINASI

DEBIT KREDIT
27,303,200,000
12,981,050,000
14,322,150,000

4,503,600,000
1,125,900,000
3,853,440,000
 963,360,000
10,446,300,000

37,749,500,000 37,749,500,000
 PT POLIMALINDO
KERTAS KERJA PENYUSUNAN LAPORAN KEUANGAN GABUNGAN

KANTOR CABANG
KC. SINGOSARI KC. SURABAYA TOTAL KC
KREDIT DEBIT KREDIT DEBIT
50,000,000 99,800,000
5,813,201,998 11,491,053,998
874,160,000 1,748,320,000
4,499,088,000 8,998,176,000
301,050,000 602,100,000
7,200,000 14,400,000
-
-
1,000,000,000 1,750,000,000
2,200,000,000 4,000,000,000
165,000,000 201,666,666 -
800,000,000 1,400,000,000
110,000,000 146,666,666 -
260,000,000 500,000,000
44,000,000 47,666,666 -
- - -
-
42,000,000 42,000,000 -
- - -
709,140,000 709,140,000 -
-
- -
- 401,400,000 -
-
-
-
12,981,050,000 14,322,150,000 -
2,408,400,000 2,408,400,000 -
3,211,200,000 3,211,200,000 -

- - -
- - -
- - -
-
5,629,500,000 10,446,300,000
2,450,000 3,650,000
 -
-
-
-
-
41,000,000 82,000,000
-
-
-

-
-
-
43,000,000 86,000,000
-
-
-
-
-

-
-
30,360,000 30,360,000 -
-
-
-

19,701,150,000 21,520,649,998 21,520,649,998 41,221,799,998

-
-

Nama :
O
KEUANGAN GABUNGAN

ELIMINASI & PENYESUAIAN LABA RUGI KOMPREHENSIF GABUN

TOTAL KC
DEBIT KREDIT DEBIT
KREDIT
- 12,500,000
-
-
-
- 2,052,440,000 1,806,300,000
-
- 12,981,050,000
- 14,322,150,000
-
-
366,666,666 320,000,000
-
256,666,666 200,000,000
-
91,666,666 74,000,000
-
-
84,000,000
-
1,418,280,000
-
-
401,400,000 598,032,000 3,211,200,000
-
-
-
27,303,200,000 27,303,200,000
4,816,800,000 -
6,422,400,000 10,436,400,000
598,032,000
6,984,360,000 6,984,360,000
- 7,225,200,000 7,225,200,000 -
- 14,450,400,000 -
- 1,600,000 -
- 4,503,600,000
- - 10,446,300,000 -
- - 3,650,000 -
 - 1,125,900,000
- 3,853,440,000
- 963,360,000
- 50,000 -
- -
- 131,000,000
- 2,300,000 2,300,000
- 1,200,000 1,200,000
- 3,000,000 3,000,000
- 160,000,000 160,000,000
- 100,000,000 100,000,000
- 37,000,000 37,000,000
- -
- 140,000,000
- 2,400,000 2,400,000
- 1,500,000 1,500,000
- 2,100,000 2,100,000
- 160,000,000 160,000,000
- 100,000,000 100,000,000
- 37,000,000 37,000,000
- -
- -
60,720,000 -
- -
- -
- -

41,221,799,998 65,652,432,000 65,652,432,000 7,861,860,000

3,326,222,000
11,188,082,000
-
Malang,
Catatan:
Penyusun
OMPREHENSIF GABUNGAN RETAINED EARNING NERACA GABUNGAN
KREDIT DEBIT KREDIT DEBIT
133,800,000
35,697,633,998
2,864,480,000
14,382,036,000
2,052,440,000
24,000,000
-
-
3,250,000,000
6,400,000,000

2,000,000,000

740,000,000

-
-
-
-
-
1,565,460,000
-

10,000,000,000
5,000,000,000
30,771,622,000

10,436,400,000
-
598,032,000
 -
-
-

-
-

-
60,500,000
93,150,000
-
-
-
-

11,188,082,000 - 45,771,622,000 69,109,849,998

45,771,622,000
11,188,082,000 45,771,622,000 45,771,622,000 69,109,849,998
ERACA GABUNGAN
KREDIT

-
-
-

-
-
1,266,666,666
-
746,666,666
-
261,666,666
14,378,820,000
-
84,000,000
-
2,783,040,000
-
-
3,817,368,000
10,000,000,000
5,000,000,000
30,771,622,000
69,109,849,998

69,109,849,998

-
PENYESUAIAN

KANTOR PUSAT
Sediaan barang dagang (akhir) 9,876,090,000
Kos barang terjual 3,371,760,000
Kos dari penjualan angsuran 2,408,400,000
Pembelian 14,450,400,000
Sediaan barang dagang (awal) 1,204,200,000
Ongkot angkut pembelian 1,600,000
Selisih biaya angkut brg antar cabang 50,000
KANTOR CABANG SINGOSARI
Kos barang terjual 1,806,300,000
Kos penjualan angsuran 2,408,400,000
Sediaan barang dagang (akhir) 3,912,450,000
Biaya angkut barang dari KP 1,200,000
Sediaan barang dagang (awal) 301,050,000
KANTOR CABANG SURABAYA
Kos barang terjual 1,806,300,000
Kos penjualan angsuran 2,408,400,000
Sediaan barang dagang (akhir) 3,911,200,000
Biaya angkut barang dari KP 2,450,000
Sediaan barang dagang (awal) 301,050,000