Ref.
Tanggal Keterangan Debit Kredit
Post Nama Akun : Ka
Sep 27 Kas 1.1.1.1 Rp 30,000,000
Tanggal
Perlengkapan 1.1.4.1 Rp 1,500,000
Tanah 1.3.1.1 Rp 150,000,000 Sep
Bangunan 1.3.2.1 Rp 275,000,000
Modal 3.1.0.0 Rp 456,500,000 Okt
Nama Akun : Mo
Tanggal
Sep
Nama Akun : Pe
Tanggal
Okt
Nov
Des
Nama Akun : Pe
Tanggal
Okt
Sep
Nama Akun : Be
Tanggal
Okt
Nov
Des
Okt
Nov
Des
POSTING
"Mikita Cookies"
Ref. Saldo
Tanggal Uraian Debit Kredit
Post. Debit Kredit
2 Rp 3,500,000 Rp 3,500,000
7 Rp 3,500,000 Rp -
20 Rp 40,000,000 Rp 40,000,000
22 Rp 40,000,000 Rp -
19 Rp 2,500,000 Rp 2,500,000
31
31
nb :
1. Sewa di terima di
maka Rp. 6,000,0
Jadi Beban nya at
maka yang diakui
PS.
ADJUSTMENT ENTRIES
Ref.
Keterangan Debit Kredit
Post
Rp 14,320,000 Rp 14,320,000
tan operasional
NERACA LAJUR
"Mikita Cookies"
Penyesuaian NSSD
Debit Kredit Debit Kredit
Rp 30,000,000 Rp -
Rp 2,500,000 Rp -
Rp 8,000,000 Rp -
Rp 400,000 Rp 1,100,000 Rp -
Rp 150,000,000 Rp -
Rp 275,000,000 Rp -
Rp 60,000,000 Rp -
Rp - Rp 46,500,000
Rp - Rp 456,500,000
Rp - Rp 57,000,000
Rp 5,000,000 Rp 1,000,000
Rp 2,500,000 Rp -
Rp 8,000,000 Rp -
Rp 1,250,000 Rp 250,000 Rp -
Rp 500,000 Rp 27,500,000 Rp -
Rp - Rp -
Rp 5,000,000 Rp - Rp 5,000,000
Rp 1,250,000 Rp 1,250,000 Rp -
Rp 20,000 Rp - Rp 20,000
Rp 20,000 Rp 20,000 Rp -
Rp 500,000 Rp - Rp 500,000
Rp 25,000 Rp 25,000 Rp -
Rp 25,000 Rp - Rp 25,000
Rp 6,875,000 Rp 6,875,000 Rp -
Rp 6,875,000 Rp - Rp 6,875,000
Rp 250,000 Rp 250,000 Rp -
Rp 250,000 Rp - Rp 250,000
Rp 400,000 Rp 400,000 Rp -
Rp 14,320,000 Rp 14,320,000 Rp 573,670,000 Rp 573,670,000
Laporan L/R Neraca
Debit Kredit Debit Kredit
Rp 30,000,000
Rp 2,500,000
Rp 8,000,000
Rp 1,100,000
Rp 150,000,000
Rp 275,000,000
Rp 60,000,000
Rp 46,500,000
Rp 456,500,000
Rp 57,000,000
Rp - Rp 1,000,000
Rp 2,500,000
Rp 8,000,000
Rp 250,000
Rp 27,500,000
Rp - Rp 5,000,000
Rp 1,250,000
Rp 20,000
Rp 20,000
Rp 500,000
Rp 25,000
Rp 25,000
Rp 6,875,000
Rp 6,875,000
Rp 250,000
Rp 250,000
Rp 400,000
Rp 45,775,000 Rp 58,020,000 Rp 527,895,000 Rp 515,650,000
Rp 12,245,000 Rp 12,245,000
Rp 12,220,000
LAPORAN LABA RUGI
Mikita Cookies
Pendapatan
Laporan Ekuitas
Modal Rp 456,500,000
Laba Bersih Rp 12,245,000
Prive Rp -
Rp 468,745,000
NERACA
Mikita Cookies
Per 31 Desember
Aktiva
Aktiva Lancar :
Kas Rp 30,000,000
Piutang Usaha Rp 2,500,000
Piutang Lain - lain Rp 8,000,000
Perlengkapan Usaha Rp 1,100,000
Piutang Bunga Rp 20,000
Iklan dibayar dimuka Rp 1,250,000
Kerugian Piutang Rp 25,000
Cadangan Kerugian Piutang Rp (25,000) +
Total Aktiva Lancar Rp 42,870,000
Aktiva Tetap :
Tanah Rp 150,000,000
Bangunan Rp 275,000,000
Akum. Penyusutan Bangunan Rp (6,875,000)
Kendaraan Rp 60,000,000
Akum. Penyusutan Kendaraan Rp (250,000) +
Total Aktiva Tetap Rp 477,875,000 +
Total Aktiva Rp 520,745,000
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Kewajiban
Kewajiban Lancar :
Hutang Usaha Rp 46,500,000
Hutang Gaji Rp 500,000
Sewa diterima dimuka Rp 5,000,000 +
Total Kewajiban Rp 52,000,000
Ekuitas Pemilik
Modal Rp 468,745,000 +
Total Ekuitas Pemilik Rp 520,745,000