PT Tigaserangkai
PT Tigaserangkai
NERACA SALDO
PER 31 DES 2011
NO KETERANAGAN REF D
kas Rp 19,000,000
piutang usaha Rp 24,000,000
persediaan bahan baku Rp 36,900,000
persediaan barang dalam proses Rp 46,800,000
persediaan barang jadi Rp 57,500,000
perlengkapan pabrik Rp 3,200,000
asuransi di bayar dimuka Rp 4,600,000
peralatan kantor Rp 25,000,000
akm.peny. peralatan kantor
peralatan pabrik Rp 75,000,000
akm.peny. Peralatan pabrik
gedung pabrik Rp 150,000,000
akm.peny.gedung pabrik
hutang usaha
wesel bayar
modal saham
labah di tahan
penjualan
retur penjualan Rp 3,500,000
pembelian BB Rp 495,500,000
biaya angkut BB Rp 2,000,000
retur pembelianBB
upah langsung Rp 60,000,000
upah tak langsung Rp 25,000,000
biaya penjualan Rp 5,000,000
biaya adm.dan umum Rp 16,000,000
biaya laen" pabrik Rp 2,500,000
Rp 1,051,500,000
data penyesuaian
1 nilai persediaan pd 31 des 2011 sbb:
BB 38.000.000, BDP 48.000.000, barang jadi 59.500..000
2 asuransi gedung pabrik yg sudah menjadi beban 4.200.000
3 persediaan perlengkapan pabrik 1.600.000
4 peny,peralatan kantor 1.750.000
5 peny.peralatan pabrik 2.500.000
6 peny.mesin .5000.000
7 peny.gedung pabrik 2.000.000
8 upah langsung dan upah tak langsung yg belum di bayar masing" 5.000.000 dan 3.000.000
9 biaya" laen yg masih harus di bayar 500.000
K
Rp 3,500,000
Rp 7,500,000
Rp 8,000,000
Rp 69,500,000
Rp 25,000,000
Rp 200,500,000
Rp 27,500,000
Rp 700,000,000
Rp 10,000,000
Rp 1,051,500,000
NO KETERANGAN REF D
iktisar produksi Rp 83,700,000
pers.BB (awal)
pers.BDP (awal)
pers.BB(akhhir) Rp 38,000,000
pers.BDP (akhir) Rp 48,000,000
iktisar produksi
Rp 36,900,000
Rp 46,800,000
Rp 86,000,000
Rp 57,500,000
Rp 59,500,000
Rp 4,200,000
Rp 1,600,000
Rp 1,750,000
Rp 2,500,000
Rp 5,000,000
Rp 2,000,000
Rp 8,000,000
Rp 500,000
Rp 312,250,000
no KETERANAGAN REF NERACA SALDO
D K
kas Rp 19,000,000
piutang usaha Rp 24,000,000
persediaan bahan baku Rp 36,900,000
persediaan barang dalam proses Rp 46,800,000
persediaan barang jadi Rp 57,500,000
perlengkapan pabrik Rp 3,200,000
asuransi di bayar dimuka Rp 4,600,000
peralatan kantor Rp 25,000,000
akm.peny. peralatan kantor Rp 3,500,000
peralatan pabrik Rp 75,000,000
akm.peny. Peralatan pabrik Rp 7,500,000
gedung pabrik Rp 150,000,000
akm.peny.gedung pabrik Rp 8,000,000
hutang usaha Rp 69,500,000
wesel bayar Rp 25,000,000
modal saham Rp 200,500,000
labah di tahan Rp 27,500,000
penjualan Rp 700,000,000
retur penjualan Rp 3,500,000
pembelian BB Rp 495,500,000
biaya angkut BB Rp 2,000,000
retur pembelianBB Rp 10,000,000
upah langsung Rp 60,000,000
upah tak langsung Rp 25,000,000
biaya penjualan Rp 5,000,000
biaya adm.dan umum Rp 16,000,000
biaya laen" pabrik Rp 2,500,000
iktisar produksi
iktisar l/r
b.asuransi gedung pabrik
b.perlengkapan pabrik
b.peny.peralatan kantor
b.peny.peralatan pabrik
b.peny.peralatan mesin
akm.peny.mesin
b.peny.gedung pabrik
h. Gaji
Rp 1,051,500,000 Rp 1,051,500,000
PT TIGA SERANGKAI
NERACA LAJUR
PER 31 DESEMBER 2011
JURNAL PENYESUAIAN NERACA SETELAH DI SESUAIKAN
D K D K
Rp 19,000,000
Rp 24,000,000
Rp 38,000,000 Rp 36,900,000 Rp 38,000,000
Rp 48,000,000 Rp 46,800,000 Rp 48,000,000
Rp 59,500,000 Rp 57,500,000 Rp 59,500,000
Rp 1,600,000 Rp 1,600,000
Rp 4,200,000 Rp 400,000
Rp 25,000,000
Rp 1,750,000 Rp 5,250,000
Rp 75,000,000
Rp 2,500,000 Rp 10,000,000
Rp 150,000,000
Rp 2,000,000 Rp 10,000,000
Rp 500,000 Rp 70,000,000
Rp 25,000,000
Rp 200,500,000
Rp 27,500,000
Rp 700,000,000
Rp 3,500,000
Rp 495,500,000
Rp 2,000,000
Rp 10,000,000
Rp 5,000,000 Rp 65,000,000
Rp 3,000,000 Rp 28,000,000
Rp 5,000,000
Rp 16,000,000
Rp 500,000 Rp 3,000,000
Rp 700,000,000
Rp 3,500,000
Rp 495,500,000
Rp 2,000,000
Rp 10,000,000
Rp 65,000,000
Rp 28,000,000
Rp 5,000,000
Rp 16,000,000
Rp 3,000,000
Rp 83,700,000 Rp 86,000,000
Rp 57,500,000 Rp 59,500,000
Rp 4,200,000
Rp 1,600,000
Rp 1,750,000
Rp 2,500,000
Rp 5,000,000
Rp 2,000,000
Rp 692,500,000 Rp 96,000,000
Rp 596,500,000 Rp 596,500,000
Rp 692,500,000 Rp 692,500,000 Rp 680,250,000 Rp 759,500,000
Rp 79,250,000
Rp 759,500,000 Rp 759,500,000
NERACA
D K
Rp 19,000,000
Rp 24,000,000
Rp 38,000,000
Rp 48,000,000
Rp 59,500,000
Rp 1,600,000
Rp 400,000
Rp 25,000,000
Rp 5,250,000
Rp 75,000,000
Rp 10,000,000
Rp 150,000,000
Rp 10,000,000
Rp 70,000,000
Rp 25,000,000
Rp 200,500,000
Rp 27,500,000
Rp 5,000,000
Rp 8,000,000
Rp 440,500,000 Rp 361,250,000
Rp 79,250,000
Rp 440,500,000 Rp 440,500,000
PT TIGASERANGKAI
Rp 487,500,000
Rp 524,400,000
Rp 38,000,000
Rp 486,400,000
Rp 111,300,000
Rp 597,700,000
Rp 46,800,000
Rp 644,500,000
Rp 48,000,000
Rp 596,500,000
Rp 654,000,000
Rp 59,500,000
Rp 594,500,000
PENJUALAN
penjualan Rp 700,000,000
retur penjualan Rp 3,500,000
penjualan bersih Rp 696,500,000
HPP Rp 594,500,000
l/r kotor Rp 102,000,000
BEBAN USAHA
biaya penjualan Rp 5,000,000
biaya adm.dan umum Rp 16,000,000
b.peny.peralatan kantor Rp 1,750,000
total beban Rp 22,750,000
labasebelum pajakh Rp 79,250,000
modal saham Rp 200,500,000
labah Rp 79,250,000
modal akhir Rp 279,750,000
kas Rp 19,000,000
piutang usaha Rp 24,000,000
persediaan bahan baku Rp 38,000,000
persediaan barang dalam proses Rp 48,000,000
persediaan barang jadi Rp 59,500,000
perlengkapan pabrik Rp 1,600,000
asuransi di bayar dimuka Rp 400,000
Rp 190,500,000
Rp 219,750,000
Rp 410,250,000