NERACA SALDO
PER 30 NOVEMBER 2010
Debet
Tgl. No. Bukti Keterangan Ref. Termin
Piutang Dagang
Pimpinan Univ. Bina
12/16/2010 265 - 5/10,n/30 Rp 450,000,000.00
Nusantara
Total Rp 450,000,000.00
Kredit
Penjualan
Rp 450,000,000.00
Rp 450,000,000.00
"DWI HARFIT"
JURNAL PEMBELIAN
PER 31 DESEMBER 2010
Debet Kredit
Serba serbi
Perlengkapan Utang Dagang
Akun Ref Jumlah
Rp 66,550,000.00
Rp 66,550,000.00
"DWI HARFIT"
JURNAL PENERIMAAN KA
PER 31 DESEMBER 2010
Debet
Tgl. No.Bukti Keterangan Ref
Kas
Debet
1.1.1.1 Rp 514,425,000.00
4.1.0.2 Rp 21,375,000.00
Total Rp 535,800,000.00
"DWI HARFIT"
JURNAL PENERIMAAN KAS
PER 31 DESEMBER 2010
Debet Kredit
Serba-serbi
Potongan Penjualan Piutang Dagang Penjualan
Akun Ref.
Retur Pembelian 4.2.0.3
Rp 105,000,000.00
Rp 21,375,000.00 Rp 427,500,000.00
Rp 21,375,000.00 Rp 427,500,000.00 Rp 105,000,000.00
Rekapitulasi
Kredit
1.1.2.1 Rp 427,500,000.00
4.1.0.0 Rp 105,000,000.00
4.2.0.3 Rp 3,300,000.00
Total Rp 535,800,000.00
Serba-serbi
Jumlah
Rp 3,300,000.00
"DWI
JURNAL PEN
PER 31 DE
Reka
Debet Kredit
4.2.0.0 Rp 16,500,000.00 1.1.1.1 Rp 65,600,000.00
5.1.0.2 Rp 2,100,000.00
5.1.0.0 Rp 2,000,000.00
2.1.1.2 Rp 4,500,000.00
1.1.4.1 Rp 500,000.00
5.1.0.1 Rp 22,500,000.00
4.1.0.1 Rp 17,500,000.00
Total Rp 65,600,000.00 Total Rp 65,600,000.00
"DWI HARFIT"
JURNAL PENGELUARAN KAS
PER 31 DESEMBER 2010
Debet
Serba-Serbi
Utang Dagang Pembelian
Akun Ref. Jumlah
Rp 16,500,000.00
Biaya listrik & telepon 5.1.0.2 Rp 2,100,000.00
Rekapitulasi
Kredit
Kas Potongan Pembelian
Rp 16,500,000.00
Rp 2,100,000.00
Rp 2,000,000.00
Rp 4,500,000.00
Rp 17,500,000.00
Rp 500,000.00
Rp 22,500,000.00
Rp 65,600,000.00
"DWI HARFIT"
JURNAL UMUM
PER 31 DESEMBER 2010
Rekapitulasi
No. Akun Debet No.Akun Kredit
4.1.0.1 Rp 22,500,000.00 1.1.2.1 Rp 22,500,000.00
2.1.1.2 Rp 1,970,000.00 4.2.0.3 Rp 1,970,000.00
Total Rp 24,470,000.00 Total Rp 24,470,000.00
"DWI HARFIT"
BUKU BESAR PEMBANTU PIUTANG
PR 31 DESEMBER 2010
"DWI HARFIT"
BUKU BESAR PEMBANTU UTANG
PR 31 DESEMBER 2010
Nama : PT. SONY INDONESIA,TBK
Alamat : Jl. H.R. Rasuna Said, Jak-Pus
Tgl Keterangan Ref Debit(Rp) Kredit
Saldo
Debet Kredit
Rp 450,000,000.00
Rp 427,500,000.00
Rp -
FIT"
ANTU UTANG
BER 2010
Saldo
Debet Kredit
Rp 66,550,000.00
Rp 64,580,000.00
"DWI HARFIT"
Buku Besar
Per 31 Desember 2010
Rp 27,500,000.00
Rp 20,500,000.00
Rp 5,270,000.00
Rp 83,050,000.00
500,000,00
Rp 11,500,000.00
Rp 3,600,000.00
Rp 4,100,000.00
Rp 2,000,000.00
Rp 157,520,000.00
"Dwi Harfit"
Neraca Saldo Setelah Penyesuaian
Per 31 Desember 2010
AJP NSD
Debet Kredit Debet
Rp 599,325,000.00
Rp 2,500,000.00
Rp 5,500,000.00
Rp 20,500,000.00 Rp 27,500,000.00 Rp 20,500,000.00
Rp 2,000,000.00
Rp 1,500,000.00
Rp 15,000,000.00
Rp 2,000,000.00
Rp 75,000,000.00
Rp 4,100,000.00
Rp 3,600,000.00
Rp 11,500,000.00
Rp 40,000,000.00
Rp 21,375,000.00
Rp 83,050,000.00
Rp 5,270,000.00
Rp 110,550,000.00 Rp 25,770,000.00 Rp 84,780,000.00
Rp 500,000,00 Rp 500,000,00
Rp 11,500,000.00 Rp 34,000,000.00
Rp 2,100,000.00
Rp 3,600,000.00 Rp 3,600,000.00
Rp 4,100,000.00 Rp 4,100,000.00
Rp 2,000,000.00 Rp 2,000,000.00
Rp 157,520,000 Rp 159,020,000 Rp 911,780,000.00
Laba
R
2010
NSD Laba/Rugi
Kredit Debet Kredit
Rp 1,500,000.00
Rp 6,200,000.00
Rp 12,400,000.00
Rp 113,580,000.00
Rp 21,600,000.00
Rp 11,500,000.00
Rp 193,500,000.00
Rp 555,000,000.00 Rp 555,000,000.00
Rp 40,000,000.00
Rp 21,375,000.00
Rp 84,780,000.00
Rp, 500,000,00
Rp 34,000,000.00
Rp 2,100,000.00
Rp 3,600,000.00
Rp 4,100,000.00
Rp 2,000,000.00
Rp 915,280,000.00 Rp 191,955,000.00 Rp 555,000,000.00
Rp 363,045,000.00
Rp 555,000,000.00 Rp 555,000,000.00
Neraca
Debet Kredit
Rp 599,325,000.00
Rp 2,500,000.00
Rp 5,500,000.00
Rp 20,500,000.00
Rp 2,000,000.00
Rp 1,500,000.00
Rp 15,000,000.00
Rp 6,200,000.00
Rp 75,000,000.00
Rp 12,400,000.00
Rp 113,580,000.00
Rp 21,600,000.00
Rp 11,500,000.00
Rp 193,500,000.00
Rp 719,825,000.00 Rp 360,280,000.00
Rp 359,545,000.00
Rp 719,825,000.00 Rp 719,825,000.00
"DWI HARFIT"
Laporan Laba Rugi
Per 31 Desember 2010
Penjualan Rp 555,000,000.00
Retur Penjualan Rp 40,000,000.00
Potongan Penjualan Rp 21,375,000.00 (-)
Rp 493,625,000.00
HPP :
Persediaan Awal Rp 27,500,000.00
Pembelian Rp 83,050,000.00 (+)
Rp 110,550,000.00
Retur Pembelian Rp 5,270,000.00 (-)
Barang Siap Dijual Rp 105,280,000.00
Persediaan Akhir Rp 20,500,000.00 (-)
HPP Rp 84,780,000.00 (-)
Laba Kotor Rp 408,845,000.00
Beban :
Biaya Advertensi Rp 500,000.00
Biaya Gaji Rp 34,000,000.00
Biaya Listrik & Telp. Rp 2,100,000.00
Biaya Sewa Rp 3,600,000.00
Biaya Pnyt. Kendaraan Rp 4,100,000.00
Biaya Pnyt. Peralatan Rp 2,000,000.00 (+)
Total Biaya Rp 46,300,000.00 (-)
Laba Bersih Rp 362,545,000.00
"DWI HARFIT"
Laporan Perubahan Modal
Per 31 Desember 2010
"Aktiva"
Aktiva Lancar :
Kas Rp 599,325,000.00
Piutang Dagang Rp 2,500,000.00
Piutang Lain-lain Rp 5,500,000.00
Persedian Barang Dagang Rp 20,500,000.00
Perlengkapan Usaha Rp 2,000,000.00
Advertensi Dibayar Dimuka Rp 1,500,000,00
Total Aktiva Lancar Rp 631,325,000,00
Aktiva Tetap :
Peralatan Rp 15,000,000.00
Akum. Pnyt. Peralatan Rp (6,200,000.00)
Rp 8,800,000.00
Kendaraan Rp 75,000,000.00
Akum. Pnyt. Kendaraan Rp (12,400,000.00)
Rp 62,600,000.00
Total Aktiva Tetap Rp 71,400,000.00
Total Aktiva Rp 702,725,000,00
"
ca
2010
"Pasiva"
Utang Jangka Pendek :
Hutang Dagang Rp 113,580,000.00
Hutang Sewa Rp 21,600,000.00
Hutang Gaji Rp 11,500,000.00
Rp 146,680,000.00