UJ.

BERSIH ALAMI
NERACA SALDO PERCOBAAN PER 31 DESEMBER 2014

KODE NAMA AKUN DEBIT KREDIT

1-1100 cash Rp 7,950,000 -
1-1200 cassh in bank Rp 26,000,000 -
1-1300 Accounts receivable Rp 3,000,000 -
1-1400 laundry supplies Rp 7,600,000 -
1-1500 prepaid office rent Rp 12,000,000 -
1_2100 equipment at cost Rp 52,600,000 -
1_2110 accumulated depreciation of equipment - Rp 14,000,000
1_2200 vehicles at cost Rp 20,000,000 -
1_2210 accumated depreciation of vehicles - Rp 5,000,000
2-1100 accounts payable - Rp 13,300,000
2-1200 wages and salaries payable - -
2-1300 expense payable - Rp 1,200,000
2_2100 lonng-term cooperative loan - Rp 10,000,000
3-1100 capital-Ardiana - Rp 32,500,000
3-1200 drawing-Ardiana Rp 1,500,000 -
3-1300 income sumarry - -
4-1100 laundry revenues - Rp 128,425,000
5-1100 wages and salaries expense Rp 40,950,000 -
5-1200 telephone and electricity expense Rp 8,400,000 -
5-1300 laundry supplies expense Rp 10,000,000 -
5-1400 equipment depreciation expense Rp 7,700,000 -
5-1500 vehicle depreciation expense Rp 5,500,000 -
5-1600 office rent expense - -
5-1700 cooperative loan administrative expense Rp 825,000 -
7-1100 incidental revenues - -
8-1100 community donation expense Rp 400,000 -
TOTAL Rp 204,425,000 Rp 204,425,000
 UJ. BERSIH ALAMI
JURNAL UMUM- PENCATATAN PENYESUAIAN
31-Dec-14
TGL No. bukti nama akun pos REF
a 31 beban gaji dan upah
utang beban
( pengakuan beban gaji karyawan )
b 31 beban penyusutan peralatan
akumulasi penyusutan peralatan
(adanya penyusutan peralatan)
beban penyusutan kendarfaan
akumulasi penyusutan kendaraan
(adanya penyusutan kendaraan
c 31 beban sewa ruko
sewa ruko di bayar dimuka
(adanya sewa ruko di muka)
d 31 beban perlengkapan toko
pelengkapan toko
(sisa perlengkapan)
e 31 beban listrik dan telpon
utang beban
(adanya tagihan listrik dan telpon)

TOTAL

2550000
ENYESUAIAN

debit kredit
Rp 2,550,000
Rp 2,550,000

Rp 800,000
Rp 800,000

Rp 500,000
Rp 500,000

Rp 4,000,000
Rp 4,000,000

Rp 3,600,000
Rp 3,600,000

Rp 900,000
Rp 900,000

Rp 12,350,000 Rp 12,350,000
 UJ. BERSIH ALAMI
NERACA SALDO SETELAH PENYESUAIAN PER 31 DESEMBER 2014

KODE NAMA AKUN DEBIT KREDIT

1-1100 cash Rp 7,950,000
1-1200 cassh in bank Rp 26,000,000
1-1300 Accounts receivable Rp 3,000,000
1-1400 laundry supplies Rp 4,000,000
1-1500 prepaid office rent Rp 8,000,000
1_2100 equipment at cost Rp 52,600,000
1_2110 accumulated depreciation of equipment Rp 14,800,000
1_2200 vehicles at cost Rp 20,000,000
1_2210 accumated depreciation of vehicles Rp 5,500,000
2-1100 accounts payable Rp 13,300,000
2-1200 wages and salaries payable
2-1300 expense payable Rp 4,650,000
2_2100 lonng-term cooperative loan Rp 10,000,000
3-1100 capital-Ardiana Rp 32,500,000
3-1200 drawing-Ardiana Rp 1,500,000
3-1300 income sumarry
4-1100 laundry revenues Rp 128,425,000
5-1100 wages and salaries expense Rp 43,500,000
5-1200 telephone and electricity expense Rp 9,300,000
5-1300 laundry supplies expense Rp 13,600,000
5-1400 equipment depreciation expense Rp 8,500,000
5-1500 vehicle depreciation expense Rp 6,000,000
5-1600 office rent expense Rp 4,000,000
5-1700 cooperative loan administrative expense Rp 825,000
7-1100 incidental revenues
8-1100 community donation expense Rp 400,000
TOTAL Rp 209,175,000 Rp 209,175,000
 UJ.BERSIH ALAMI
Laporan Laba/Rugi untuk periode Januari s/d desember 2014

Revenue
laundry revenues

Expense
wages and salaries expense Rp 43,500,000
telephone and electricity expense Rp 9,300,000
laundry supplies expense Rp 13,600,000
equipment depreciation expense Rp 8,500,000
vehicle depreciation expense Rp 6,000,000
office rent expense Rp 4,000,000
cooperative loan administrative expense Rp 825,000
community donation expense Rp 400,000
total of expenses
net profit

UJ.BERSIH ALAMI
laporan Arus Kas ( dalam Rp)-periode 2014

beginning cash balance 1 dec.2014

cash flow from operating :
inflows Rp 8,200,000
outflows Rp 4,150,000
net positive( negative) cashflow from operating
cash flow from investing :
inflows
outflows Rp 5,600,000
net positive( negative) cashflow from investing
cash flow from financing :
inflows Rp 7,000,000
outflows Rp 10,500,000
net positive( negative) cashflow from financing
eding cash balance, 31 desember 2014
 UJ.BERSIH ALAMI
r 2014 Laporan Perubahan Modal
Periode 1 Januari s/d 31 desember 2014

Rp 128,425,000 capital (1 jan,2014)

additional capital
capital (31 des, 2014 in the adjusted trial balance)
net provit Rp 42,300,000
drawing(-) Rp 1,500,000

capital (31 des, in the balance sheet)

UJ.BERSIH ALAMI
Rp 86,125,000 Laporan Posisi Keuangan (Neraca)
Rp 42,300,000 per 31 desember 2014
Current Assets
cash Rp 7,950,000
cassh in bank Rp 26,000,000
Accounts receivable Rp 3,000,000
laundry supplies Rp 4,000,000
prepaid office rent Rp 8,000,000
Rp 13,000,000 equipment at cost Rp 52,600,000
vehicles at cost Rp 20,000,000
total current assets Rp 121,550,000
non-currents assets
Rp 4,050,000 accumulated depreciation of equipment Rp 14,800,000
accumated depreciation of vehicles Rp 5,500,000

Total Aset (Aktiva) Rp 101,250,000

-Rp 5,600,000

-Rp 3,500,000
Rp 7,950,000
 I UJ.BERSIH AL
dal jurnal penut
mber 2014 31-Dec-14
tanggal No. bukti nama akun
Rp 32,500,000 31 laundry revenues
-
Rp 32,500,000
31 ikhtisar L/R

Rp 40,800,000
Rp 73,300,000

ERSIH ALAMI
sisi Keuangan (Neraca)
1 desember 2014
Current Liabilities 31 ikhtisar L/R
accounts payable Rp 13,300,000
expense payable Rp 4,650,000
lonng-term cooperative loan Rp 10,000,000 31 modal
total current liabilities

equity
capital-Ardiana Rp 73,300,000

total liability and equity Rp 101,250,000

 UJ.BERSIH ALAMI
jurnal penutup
31-Dec-14
nama akun ref DEBIT KREDIT
laundry revenues Rp 128,425,000
ikhtisar L/R Rp 128,425,000

ikhtisar L/R Rp 86,125,000

wages and salaries expense Rp 43,500,000
telephone and electricity expense Rp 9,300,000
laundry supplies expense Rp 13,600,000
equipment depreciation expense Rp 8,500,000
vehicle depreciation expense Rp 6,000,000
office rent expense Rp 4,000,000
cooperative loan administrative expense Rp 825,000
community donation expense Rp 400,000

ikhtisar L/R Rp 42,300,000

capital-Ardiana Rp 42,300,000

modal Rp 1,500,000
prive Rp 1,500,000
 DAFTAR SALDO PERCOBAAN
KODE NAMA AKUN
DEBIT KREDIT
1-1100 cash Rp 7,950,000 -
1-1200 cassh in bank Rp 26,000,000 -
1-1300 Accounts receivable Rp 3,000,000 -
1-1400 laundry supplies Rp 7,600,000 -
1-1500 prepaid office rent Rp 12,000,000
1_2100 equipment at cost Rp 52,600,000 -
1_2110 accumulated depreciation of equipment - Rp 14,000,000
1_2200 vehicles at cost Rp 20,000,000 -
1_2210 accumated depreciation of vehicles - Rp 5,000,000
2-1100 accounts payable - Rp 13,300,000
2-1200 wages and salaries payable - -
2-1300 expense payable - Rp 1,200,000
2_2100 lonng-term cooperative loan - Rp 10,000,000
3-1100 capital-Ardiana - Rp 32,500,000
3-1200 drawing-Ardiana Rp 1,500,000 -
3-1300 income sumarry - -
4-1100 laundry revenues - Rp 128,425,000
5-1100 wages and salaries expense Rp 40,950,000 -
5-1200 telephone and electricity expense Rp 8,400,000 -
5-1300 laundry supplies expense Rp 10,000,000 -
5-1400 equipment depreciation expense Rp 7,700,000 -
5-1500 vehicle depreciation expense Rp 5,500,000 -
5-1600 office rent expense - -
5-1700 cooperative loan administrative expense Rp 825,000 -
7-1100 incidental revenues - -
8-1100 community donation expense Rp 400,000 -
total (1) Rp 204,425,000 Rp 204,425,000
net income
total (2)
 UJ BERSIH ALAMI
Work Sheet 31 DES 2014

PENCATATAN PENYESUAIAN DAFTAR SALDO SETELAH PENYESUAIAN LABA/RUGI

DEBIT KREDIT DEBIT KREDIT DEBIT

Rp 7,950,000
Rp 26,000,000
Rp 3,000,000
Rp 3,600,000 Rp 4,000,000
Rp 4,000,000 Rp 8,000,000
Rp 52,600,000
Rp 800,000 Rp 14,800,000
Rp 20,000,000
Rp 500,000 Rp 5,500,000
Rp 13,300,000

Rp 3,450,000 Rp 4,650,000
Rp 10,000,000
Rp 32,500,000
Rp 1,500,000

Rp 128,425,000
Rp 2,550,000 Rp 43,500,000 Rp 43,500,000
Rp 900,000 Rp 9,300,000 Rp 9,300,000
Rp 3,600,000 Rp 13,600,000 Rp 13,600,000
Rp 800,000 Rp 8,500,000 Rp 8,500,000
Rp 500,000 Rp 6,000,000 Rp 6,000,000
Rp 4,000,000 Rp 4,000,000 Rp 4,000,000
Rp 825,000 Rp 825,000

Rp 400,000 Rp 400,000
Rp 12,350,000 Rp 12,350,000 Rp 209,175,000 Rp 209,175,000 Rp 86,125,000
Rp 42,300,000
Rp 128,425,000
LABA/RUGI LAPORAN POSISI KEUANGAN

KREDIT DEBIT KREDIT

Rp 7,950,000
Rp 26,000,000
Rp 3,000,000
Rp 4,000,000
Rp 8,000,000
Rp 52,600,000
Rp 14,800,000
Rp 20,000,000
Rp 5,500,000
Rp 13,300,000

Rp 4,650,000
Rp 10,000,000
Rp 32,500,000
Rp 1,500,000

Rp 128,425,000

Rp 128,425,000 Rp 123,050,000 Rp 80,750,000

Rp 42,300,000
Rp 123,050,000