Debit Kredit
Tgl Keterangan Serba-serbi
Kas Pot. Penjualan Piutang dagang Penjualan Ref
Akun
3-Mar Penerimaan piutang 548,800 548,800
4-Mar Penjualan barang dagang 3,600,000 3,600,000
5-Mar Penerimaan piutang 3,547,600 3,547,600
10-Mar 12,000,000 Modal
12-Mar Penerimaan piutang 1,194,800 1,194,800
18-Mar Penerimaan piutang 759,400 759,400
19-Mar 1,000,000 Pend. Sewa
20-Mar Penjualan barang dagang 2,400,000 2,400,000
25,050,600 6,050,600 6,000,000
Serba-serbi
Jumlah
12,000,000
1,000,000
13,000,000
JKK
Debit
Tgl Keterangan Serba-serbi
Utang dagang Pembelian Ref
Akun Jumlah
5-Mar Pembayaran utang 3,351,600
6-Mar Pembelian barang 2,000,000
10-Mar Pembayaran utang 1,445,800
15-Mar Beban-beban umum & administrasi 231,200
20-Mar Pembayaran utang 4,000,000
21-Mar Pembelian barang 2,600,000
25-Mar Beban penjualan 2,100,000
28-Mar Beban penjualan 83,600
30-Mar Wesel bayar dan beban bunga 2,010,000
30-Mar Perlengkapan 100,000
8,797,400 4,600,000 4,524,800
Kredit
23,700,000
JJ
Piutang dagang
Tgl Ket Ref Debit Kredit
Saldo
JJ 21,360,000
JU 274,000
JKM 6,050,600
Perlengkapan
Tgl Ket Ref Debit Kredit
Saldo
Tanah
Tgl Ket Ref Debit Kredit
Saldo
Gedung
Tgl Ket Ref Debit Kredit
Saldo
Peralatan
Tgl Ket Ref Debit Kredit
Saldo
Utang dagang
Tgl Ket Ref Debit Kredit
Saldo
JKK 8,797,400
JB 27,950,000
JU 180,000
Wesel bayar
Tgl Ket Ref Debit Kredit
Saldo
Modal
Tgl Ket Ref Debit Kredit
Saldo
111
Saldo
Debit Kredit
5,140,000
30,190,600
12,268,400
112
Saldo
Debit Kredit
5,880,000
27,240,000
26,966,000
20,915,400
113
Saldo
Debit Kredit
23,780,000
114
Saldo
Debit Kredit
160,000
115
Saldo
Debit Kredit
440,000
121
Saldo
Debit Kredit
13,000,000
122
Saldo
Debit Kredit
23,000,000
123
Saldo
Debit Kredit
2,300,000
124
Saldo
Debit Kredit
6,000,000
125
Saldo
Debit Kredit
2,040,000
211
Saldo
Debit Kredit
19,180,000
10,382,600
38,332,600
38,152,600
212
Saldo
Debit Kredit
1,000,000
215
Saldo
Debit Kredit
2,000,000
311
Saldo
Debit Kredit
50,880,000
Piutang
PT. Gemilang
Saldo
Tgl Ket Ref Debit Kredit
Debit
1-Mar Saldo v 1,400,000
20-Mar piutang dagang v 50,000 1,450,000
20-Mar piutang dagang v 1,960,000 3,410,000
28-Mar piutang dagang v 8,200,000 11,610,000
PT. Adil
Saldo
Tgl Ket Ref Debit Kredit
Debit
1-Mar Saldo v 100,000
9-Mar piutang dagang v 800,000 900,000
11-Mar piutang dagang v 24,000 924,000
PT. JAYA
Saldo
Tgl Ket Ref Debit Kredit
Debit
1-Mar Saldo v 3,620,000
30-Mar piutang dagang v 3,700,000 7,320,000
PT. Berkah
Saldo
Tgl Ket Ref Debit Kredit
Debit
1-Mar Saldo v 560,000
3-Mar piutang dagang v 1,220,000 1,780,000
25-Mar piutang dagang v 1,080,000 2,860,000
30-Mar piutang dagang v 200000 3,060,000
Saldo
Kredit
Saldo
Kredit
13,504,000
Saldo
Kredit
Saldo
Kredit
Saldo
Kredit
utang
PT. Columbia
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo v 10300000
1-Mar utang dagang v 60,000 10,360,000
1-Mar utang dagang v 1,230,000 11,590,000
3-Mar utang dagang v 20,000 11,570,000
9-Mar utang dagang v 2000000 - 13,570,000
PT. Alam
Saldo
Tgl Ket Ref Debit Kredit
Debit Kredit
1-Mar Saldo v 5460000
24-Mar utang dagang v 100000 5,560,000
28-Mar utang dagang v 23,600,000 29,160,000
12,268,400
25,114,000
23,780,000
160,000
440,000
13,000,000
23,000,000
2,300,000
6,000,000
2,040,000
46,950,000
1,000,000
2,000,000
50,880,000
574000 27950000
21,360,000 4,524,800
13000000
138,696,400 137,644,800
KERTAS KERJA PD. MAKMUR
2000000 4000000
90000 180000
400000 800000
10000 20000
160000 320000
20000 40000
39000000 78000000
39000000 39000000 39000000
41680000 118670000 118670000 83360000 115990000
35310000 118670000
118670000 118670000 115990000
Neraca Akhir
K
2460000
2060000
19180000
3000000
2090000
50880000
79670000
36320000
115990000
PD MAKMUR
Laporan Laba Rugi
Keterangan Debit Kredit
Pendapatan jasa 118670000
Beban Pajak Penghasilan 2000000
Beban wesel bayar 90000
Beban Perlengkapan 400000
Beban asuransi 10000
Beban penyusutan gedung 160000
beban penyusutan peralatan 20000
Beban persediaan barang dagang 39000000
TOTAL 41680000 118670000
Laba = 118670000 - 41680000 = 35310000
Laporan Neraca
Keterangan (Harta aktiva/lancar) Debit Kredit
Kas 5140000
Piutang dagang 5880000
Asuransi dibayar di muka 160000
Perlengkapan 440000
Wesel 2000000
jumlah 9620000
Keterangan (Harta Tetap)
Peralatan 6000000
Tanah 13000000
Gedung 23000000
Akumulasi penyesuaian peralatan 2040000
jumlah 39960000
TOTAL 91580000
Keterangan (passiva/lancar) Debit Kredit
Utang dagang 19180000
utang pajak penghasilan 1000000
Jumlah 20180000
Modal
Penambahan Modal 15570000
TOTAL 35750000