Neraca Saldo
Per. 31 Oktober 2011
Keterangan Ref
Kas
Piutang wesel
Perlengkapan kantor
Utang usaha
Piutang usaha
Asuransi Ddm
Peralatan Kantor
Prive Wulandari
Pendapatan bunga
Beban sewa
Beban advertasi
Beban telepon
Modal Wulandari
Pendapatan jasa
Beban gaji
Beban Perjalanan Dinas
Beban listrik
Taksi Dina
Neraca Saldo
Per : Oktober 2010
Keterangan Ref Debit Kredit
Kas Rp82,350,000.00
Piutang Usaha Rp0
Asuransi Dibayar di muka Rp6,000,000.00
Peralatan Kantor Rp3,000,000.00
Sedan Rp80,000,000.00
Utang Usaha Rp1,000,000.00
Modal Dina Rp170,000,000
Prive Dina Rp1,500,000.00
Pendapatan Taksi Rp7,400,000.00
Beban Gaji Rp900,000.00
Beban Bensin dan Oli Rp1,900,000.00
Beban Sewa Rp2,000,000.00
Beban Advertensi Rp750,000.00
Rp178,400,000.00 Rp178,400,000.00
Taksi Dina
Laporan Laba Rugi
Per:Oktober 2010
Pendapatan Rp7,400,000.00
Beban
Beban Gaji Rp900,000.00
Beban Bensi dan Oli Rp1,900,000.00
Beban Sewa Rp2,000,000.00
Beban Advertensi Rp750,000.00
Total Beban Rp5,550,000.00
Laba Rp1,850,000.00
Nama Akun : Modal Dina
Kredit Saldo Tanggal Keterangan
Rp90,000,000.00 2-Oct
Rp2,000,000.00 Rp88,000,000.00
Rp750,000.00 Rp87,250,000.00 Nama Akun : Prive Dina
Rp88,650,000.00 Tanggal Keterangan
Rp6,000,000.00 Rp82,650,000.00 31-Oct
Rp800,000.00 Rp81,850,000.00
Rp83,950,000.00
Rp2,000,000.00 Rp81,950,000.00 Nama Akun : Pendapatan Taksi
Rp84,550,000.00 Tanggal Keterangan
Rp1,100,000.00 Rp83,450,000.00 8-Oct
Rp84,750,000.00 20-Oct
Rp900,000.00 Rp83,850,000.00 22-Oct
Rp1,500,000.00 Rp82,350,000.00 25-Oct
Kredit Saldo
Rp3,000,000 Rp3,000,000
Rp1,000,000.00
Taksi Dina
Laporan Perubahan Modal
Per: Oktober 2010
Modal Awal Rp170,000,000.00
Investasi
Laba/Rugi Rp1,850,000.00
Prive -Rp1,500,000.00
Rp350,000.00
Modal Akhir Rp170,350,000.00
Taksi Dina
Neraca
Per:Oktober 2010
Aset
Kas Rp82,350,000.00
Piutang Rp0
Asuransi Dibayar di muka Rp6,000,000.00
Peralatan Rp3,000,000.00
Sedan Rp80,000,000.00
Total Rp171,350,000.00
Kewajiban + Ekuitas
Utang Rp1,000,000.00
Modal Rp170,350,000.00
Total Rp171,350,000.00
a
Ref Debit Kredit Saldo
Rp170,000,000.00 Rp170,000,000.00
n Taksi
Ref Debit Kredit Saldo
Rp1,400,000.00 Rp1,400,000.00
Rp2,100,000.00 Rp3,500,000.00
Rp1,300,000.00 Rp4,800,000.00
Rp2,600,000.00 Rp7,400,000.00
a
Ref Debit Kredit Saldo
Rp2,000,000.00 Rp2,000,000.00
ertensi
Ref Debit Kredit Saldo
Rp750,000.00 Rp750,000.00
Tgl keterangan ref debit kredit
juni 3 kas Rp 60,000,000 tanggal
kendaraan Rp 30,000,000 juni 3
modal Rp 90,000,000 5
5 beban sewa Rp 2,000,000 10
kas Rp 2,000,000 15
8 peralatan kantor Rp 12,500,000 21
utang Rp 12,500,000 24
10 kas Rp 3,000,000 26
pendapatan Rp 3,000,000 27
15 beban iklan Rp 500,000 28
kas Rp 500,000 30
18 piutang usaha Rp 4,000,000
pendapatan Rp 4,000,000
21 asuransi dmk Rp 2,000,000 tanggal
kas Rp 2,000,000 juni 3
24 utang Rp 5,000,000
kas Rp 5,000,000
26 kas Rp 2,500,000 tanggal
pendapatan Rp 2,500,000 juni 3
27 kas Rp 3,000,000
piutang usaha Rp 3,000,000
28 prive Rp 1,500,000 tanggal
kas Rp 1,500,000 juni 5
30 beban gaji Rp 3,500,000
kas Rp 3,500,000
TOTAL Rp 129,500,000 Rp 129,500,000 tanggal
juni 8
tanggal
juni 8
24
tanggal
juni 10
18
26
tanggal
juni 15
tanggal
juni 18
27
tanggal
juni 21
tanggal
juni 28
tanggal
juni 30
Biro Perencana Bangunan
Neraca Saldo
Per : Juni 2010
MODAL, LAKSONO
ket. ref. debit kredit saldo
Rp 90,000,000 Rp 90,000,000
KENDARAAN
ket. ref. debit kredit saldo
Rp 30,000,000 Rp 30,000,000
BEBAN SEWA
ket. ref. debit kredit saldo
Rp 2,000,000 Rp 2,000,000
PERALATAN KANTOR
ket. ref. debit kredit saldo
Rp 12,500,000 Rp 12,500,000
UTANG USAHA
ket. ref. debit kredit saldo
Rp 12,500,000
Rp 5,000,000 Rp 7,500,000
PENDAPATAN JASA
ket. ref. debit kredit saldo
Rp 3,000,000 Rp 3,000,000
Rp 4,000,000 Rp 7,000,000
Rp 2,500,000 Rp 9,500,000
BEBAN IKLAN
ket. ref. debit kredit saldo
Rp 500,000 Rp 500,000
PIUTANG USAHA
ket. ref. debit kredit saldo
Rp 4,000,000 Rp 4,000,000
Rp 3,000,000 Rp 1,000,000
ASURANSI DMK
ket. ref. debit kredit saldo
Rp 2,000,000 Rp 2,000,000
PRIVE, LAKSONO
ket. ref. debit kredit saldo
Rp 1,500,000 Rp 1,500,000
BEBAN GAJI
ket. ref. debit kredit saldo
Rp 3,000,000 Rp 3,000,000
Nomor akun: 10 Nama akun: Kas
Tgl Keterangan Ref Debit Kredit Saldo
2010
1-May Rp 96,000,000 Rp 96,000,000
2 Rp 1,500,000 Rp 94,500,000
9 Rp 2,700,000 Rp 97,200,000
11 Rp 300,000 Rp 96,900,000
14 Rp 750,000 Rp 96,150,000
17 Rp 2,400,000 Rp 98,550,000
18 Rp 4,800,000 Rp 93,750,000
20 Rp 6,600,000 Rp 100,350,000
23 Rp 225,000 Rp 100,125,000
26 Rp 2,700,000 Rp 97,425,000
31 Rp 4,200,000 Rp 93,225,000
Laporan Peruba
Modal Awal
Laba Bersih
Prive
Penambahan Modal
Modal Akhir
Percetakan Maluku
Laporan Laba Rugi
Mei 2010
Rp 11,700,000
Rp 11,700,000
Rp 4,200,000
Rp 1,500,000
Rp 300,000
Rp 225,000
Rp 6,225,000
Rp 5,475,000
Percetakan Maluku
Rp 96,000,000
Rp 5,475,000
Rp 2,700,000
han Modal Rp 8,175,000
Rp 87,825,000
1-3 PERSAMAAN DASAR AKUNTANSI
BIRO KONSULTASI HERMADA
AKTIVA PASIVA
TANGGAL KAS PERLENGKAPAN KEWAJIBAN
Juli 2010 2 Rp 30,000,000
5 -Rp 21,600,000
Rp 8,400,000
8 Rp 4,500,000 Rp 4,500,000
Rp 8,400,000 Rp 4,500,000 Rp 4,500,000
10 -Rp 3,000,000 -Rp 3,000,000
Rp 5,400,000 Rp 4,500,000 Rp 1,500,000
22 Rp 66,600,000
Rp 72,000,000 Rp 4,500,000 Rp 1,500,000
25 -Rp 12,000,000
Rp 60,000,000 Rp 4,500,000 Rp 1,500,000
27 -Rp 5,400,000
Rp 54,600,000 Rp 4,500,000 Rp 1,500,000
27 -Rp 33,300,000
Rp 21,300,000 Rp 4,500,000 Rp 1,500,000
30 -Rp 18,900,000
Rp 2,400,000 Rp 4,500,000 Rp 1,500,000
30 -Rp 2,550,000
Rp 2,400,000 Rp 1,950,000 Rp 1,500,000
TOTAL AKTIVA Rp 4,350,000 TOTAL PASIVA
LAPORAN KEUANGAN
PENDAPATAN :
1. Pendapatan Jasa Rp 66,600,000
BEBAN-BEBAN :
1. Beban Sewa Kantor dan Peralatan Rp 21,600,000
2. Beban Sewa Kendaraan Rp 5,400,000
3. Beban Macam-Macam Rp 33,300,000
4. Beban Gaji Rp 18,900,000
5. Beban Perlengkapan Rp 2,550,000
-Rp 81,750,000
-Rp 15,150,000
Rp 8,400,000
Rp 8,400,000
Rp 66,600,000 Pendapatan Jasa
Rp 75,000,000
-Rp 12,000,000 Prive
Rp 63,000,000
-Rp 5,400,000 Beban Sewa Kendaraan
Rp 57,600,000
-Rp 33,300,000 Beban Macam-Macam
Rp 24,300,000
-Rp 18,900,000 Beban Gaji
Rp 5,400,000
-Rp 2,550,000 Beban Perlengkapan
Rp 2,850,000
Rp 4,350,000
NGAN
PASIVA
JUMLAH
Rp 1,500,000
Rp 2,850,000
Rp 4,350,000
1-4 PERSAMAAN DASAR AKUNTANSI
SAWUNGGALING CLEANING SERVICE
AKTIVA
TANGGAL
KAS (RP) PIUTANG (RP) PERLENGKAPAN (RP)
1 18,800,000 9,500,000 1,120,000
Juni 2011
4 (2,500,000)
16,300,000 9,500,000 1,120,000
6 12,900,000
16,300,000 22,400,000 1,120,000
10 (3,360,000)
12,940,000 22,400,000 1,120,000
15 620,000
12,940,000 22,400,000 1,740,000
18 7,200,000
20,140,000 22,400,000 1,740,000
23 7,500,000 (7,500,000)
27,640,000 14,900,000 1,740,000
26 (2,600,000)
25,040,000 14,900,000 1,740,000
26 (1,450,000)
23,590,000 14,900,000 1,740,000
26 (1,020,000)
22,570,000 14,900,000 1,740,000
26 (380,000)
22,190,000 14,900,000 1,740,000
30 (570,000)
22,190,000 14,900,000 1,170,000
TOTAL AKTIVA
LAPORAN KEUANGAN
PASIVA
KETERANGAN
TANAH (RP) KEWAJIBAN (RP) MODAL (RP)
30,000,000 7,760,000 51,660,000 Modal Awal Dharmadi
(2,500,000) Beban Sewa
30,000,000 7,760,000 49,160,000
12,900,000 Pendapatan Jasa
30,000,000 7,760,000 62,060,000
(3,360,000)
30,000,000 4,400,000 62,060,000
620,000
30,000,000 5,020,000 62,060,000
7,200,000 Pendapatan Jasa
30,000,000 5,020,000 69,260,000
UANGAN
Perlengkapan
Rp 1,170,000
Tanah
Rp 30,000,000
TOTAL AKTIVA Rp 68,260,000 TOTAL PASIVA
ASIVA
JUMLAH
Rp 5,020,000
Rp 63,240,000
Rp 68,260,000
LAPORAN KEUANGAN
PENDAPATAN : AKTIVA
1. Pendapatan Jasa Rp 400,000,000 NO
BEBAN-BEBAN :
1. Beban Advertensi Rp 22,000,000
2. Beban Bunga Rp 18,000,000
3. Beban Pajak Rp 8,000,000
4. Beban Sewa Rp 46,000,000
5. Beban Gaji Rp 106,000,000 TOTAL AKTIVA
-Rp 200,000,000
Rp 200,000,000
PENDAPATAN :
1. Pendapatan Jasa Rp 137,550,000
BEBAN-BEBAN :
1. Beban Gaji Rp 57,800,000
2. Beban Sewa Rp 18,000,000
3. Beban Advertensi Rp 11,900,000
4. Beban Listrik Rp 9,000,000
5. Beban Perlengkapan Rp 5,200,000
6. Beban Pengangkutan Rp 3,600,000
7. Beban Asuransi Rp 1,800,000
8. Beban Macam-Macam Rp 1,650,000
-Rp 108,950,000
Rp 28,600,000
PASIVA
JUMLAH
Rp 2,200,000
Rp 600,000
Rp 28,300,000
Rp 31,100,000