Kertas Kerja Firma MINMAN ---> Digunakan rekening Kos Barang Terjual

Daftar Saldo
NAMA REKENING Prasesuaian Penyesuaian
DEBIT KREDIT DEBIT
Rp Rp Rp
Kas 8,300,000
Piutang Usaha 5,750,000
Cadangan Penghapusan Piutang 25,000 b
Piutang Wesel 1,500,000
Piutang Lain-lain c 60,000
Sediaan Bahan Habis Pakai 650,000 e
Sediaan Barang Dagangan 6,700,000 16,750,000
Asuransi Dibayar Di Muka 360,000 f
Sewa Dibayar di Muka j 480,000
Investasi J.P.: Saham 3,000,000
Kendaraan 10,000,000
Depresiasi Akumulasian Kendaraan 1,500,000 g
Perlengkapan Kantor 2,500,000
Depresiasi Akumulasian Perlengkapan 250,000 h
Utang Usaha 6,350,000
Utang Gaji i
Utang Bunga Bank k
Utang Pajak Persekutuan i
Pendapatan Bunga Diterima di Muka d
Utang Bank 15,000,000
Modal, Aman 12,500,000
Prive, Aman 1,500,000
Modal, Amin 10,000,000
Prive, Amin 1,500,000
Penjualan 62,550,000
Kembalian Penjualan 1,350,000
Pendapatan Lain-lain 240,000 d 30,000 c
Pembelian 48,300,000
Kembalian Pembelian
Potongan Pembelian 1,200,000 1,200,000
Kos Pengangkutan Pembelian 4,600,000

Kos Barang Terjual 59,600,000

Gaji Pegawai 7,200,000 i 900,000

Biaya Asuransi f 240,000
Biaya Sewa 1,440,000 j
Depr. Kendaraan g 1,000,000
Depr. Perlengkapan Kantor h 125,000
Biaya Piutang Tak Tertagih b 205,000
Biaya Bahan Habis Pakai e 425,000
Biaya Listrik dan Air 1,050,000
Biaya Advertensi 900,000
Biaya Macam-Macam 1,515,000
Biaya Bunga 1,500,000 k 300,000
Pajak Persekutuan i 700,000

Laba (Rugi) tahun ini *)

109,615,000 109,615,000 82,015,000

Catatan:
Tugas ini harus diselesaikan setelah mengerjakan tugas 8D (1) di KK8D1
Isilah kolom "Penyesuaian" dengan angka yang sesuai beserta indeks-silangnya.
 Daftar Saldo
Penyesuaian Sesuaian Rugi-Laba Neraca
KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT
Rp Rp Rp Rp Rp Rp
8,300,000 0 0 0 8,300,000
5,750,000 0 0 0 5,750,000
205,000 0 230,000 0 0 0
1,500,000 0 0 0 1,500,000
60,000 0 0 0 60,000
425,000 225,000 0 0 0 225,000
6,700,000 16,750,000 0 0 0 16,750,000
240,000 120,000 0 0 0 120,000
480,000 0 0 0 480,000
3,000,000 0 0 0 3,000,000
10,000,000 0 0 0 10,000,000
1,000,000 0 2,500,000 0 0 0
2,500,000 0 0 0 2,500,000
125,000 0 375,000 0 0 0
0 6,350,000 0 0 0
900,000 0 900,000 0 0 0
300,000 0 300,000 0 0 0
700,000 0 700,000 0 0 0
30,000 0 30,000 0 0 0
0 15,000,000 0 0 0
0 12,500,000 0 0 0
1,500,000 0 0 0 1,500,000
0 10,000,000 0 0 0
1,500,000 0 0 0 1,500,000
0 62,550,000 0 62,550,000 0
1,350,000 0 1,350,000 0 0
60,000 0 270,000 0 270,000 0
48,300,000 0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
4,600,000 0 0 0 0 0
0 0 0
17,950,000 41,650,000 0 41,650,000 0 0
0 0 0
8,100,000 0 8,100,000 0 0
240,000 0 240,000 0 0
480,000 960,000 0 960,000 0 0
1,000,000 0 1,000,000 0 0
125,000 0 125,000 0 0
205,000 0 205,000 0 0
425,000 0 425,000 0 0
1,050,000 0 1,050,000 0 0
900,000 0 900,000 0 0
1,515,000 0 1,515,000 0 0
1,800,000 0 1,800,000 0 0
700,000 0 700,000 0 0
60,020,000 62,820,000 51,685,000
2,800,000 0 0
82,015,000 111,705,000 111,705,000 62,820,000 62,820,000 51,685,000
Neraca
KREDIT
Rp
0 9
0 9
230,000 10
0 9
0 9
0 9
0 9
0 9
0 9
0 9
0 9
2,500,000 10
0 9
375,000 10
6,350,000 10
900,000 10
300,000 10
700,000 10
30,000 10
15,000,000 10
12,500,000 10
0 9
10,000,000 10
0 9
0 8
0 7
0 8
0 7
0 8
0 8
0 7
0
0 7
0
0 7
0 7
0 7
0 7
0 7
0 7
0 7
0 7
0 7
0 7
0 7
0 7
48,885,000
2,800,000
51,685,000