Auditing 3 WTB PT Sugus 1
Auditing 3 WTB PT Sugus 1
SUGUS
JURNAL ADJUSMENT
1
10
11
12
13
14
15
TOTAL
PT.SUGUS
JURNAL ADJUSMENT
Penjualan
PPN keluaran
Piutang Dagang (PT.Krakatau)
(Transaksi penjualan secara kredit)
Kas besar
Piutang Dagang (PT. Wahana)
(Pelunasan piutang lewat giro)
Retur Penjualan
PPN keluaran
Piutang Dagang (PT. Sejahtera)
(Barang belum diterima menggunakan SOB destination)
Kas besar
Piutang Dagang (PT. Ziera)
(Mencatat pelunasan piutang)
Piutang lain-lain
Piutang dagang (PT. Tempo)
(Adjustment piutang PT. Tempo yang dibawa kabur salesman)
Biaya Promosi
Persediaan barang jadi Rucofin SP 1.000
(mencatat biaya promosi 1.000kg @15.910)
Bank LOPPO
Utang usaha (PT. Elang)
(Adjusment pelunasan utang dengan giro yang belum dikliringkan)
TOTAL
10,000,000
1,000,000
11,000,000
198,000,000
18,000,000
180,000,000
1,500,000
1,500,000
20,000,000
2,000,000
22,000,000
15,000,000
15,000,000
400,000
400,000
11,000,000
11,000,000
15,000,000
15,000,000
1,350,000
1,350,000
8,000,000
800,000
8,800,000
11,000,000
11,000,000
15,910,000
15,910,000
15,000,000
15,000,000
990,000
990,000
2,000,000
2,000,000
328,950,000 328,950,000
NO. AKUN KETERANGAN REF
ASET
101-01 Kas besar
ASET TETAP
121-01 Tanah
121-02 Bangunan & prasarana
121-03 Akumulasi penyusutan
121-04 Mesin & peralatan
121-05 Akumulasi penyusutan
121-06 Kendaraan bermotor
121-07 Akumulasi penyusutan
121-08 Peralatan kantor
121-09 Akumulasi penyusutan
151-00 Bangunan dalam pelaksanaan
ASET LAINNYA
161-00 Uang jaminan
EKUITAS
301-00 Modal saham
302-00 Saldo laba
TOTAL
LABA RUGI
400-01 Penjualan
600-01 Gaji
600-02 Kesejahteraan karyawan
600-03 Promosi
600-04 Perjalanan dinas & akomodasi
600-05 Bensin
600-06 Jasa profesional
600-07 Asuransi
600-08 Jamuan & representasi
600-09 Sumbangan
600-10 Perlengkapan kantor
600-11 Telepon, fax & pos
600-12 Listrik & air
600-13 Penyusutan
600-14 Piutang tak tertagih
600-15 Sewa
600-16 Amortisasi
600-17 Lain-lain
710-00 Beban bunga
750-00 Laba / rugi aset tetap
760-00 Laba / rugi valuta asing
770-00 Pendapatan bunga
800-01 Beban pajak penghasilan
850-00 Dividen
900-00 Akun silang
950-00 Ikhtisar Laba/Rugi
Persediaan - awal
Persediaan - akhir
TOTAL
LABA BERSIH
PT. SUGUS
WORKING TRIAL BALANCE
Monday, December 31, 2018
SALDO PER BOOK ADJUSTMENT
12/31/2018 REF DEBET REF
DEBET KREDIT
3,000,000 3 1,500,000
6 400,000
2,000,000
5,849,910 14
36,640,414 15 2,000,000
1,450,000,000
265,000,000
11,990,973,240 2 198,000,000 1
5 15,000,000 3
4
5
6
7
8
85,000,000 8 15,000,000
1,778,081,000 12
290,107,800
520,506,300 10 8,000,000 9
137,843,600 11
50,000,000
30,000,000
10 800,000
422,500,000
2,000,000,000
2,950,000,000
282,500,000
820,000,000
146,000,000
950,908,000
520,349,000
188,881,000
87,810,800
6,759,500
200,000,000
1,269,116,100 14 990,000 10
15
191,193,058
8,703,250
625,627,892
17,806,503 1 1,000,000 2
4 2,000,000
162,088,980 13
1,299,438,759
103,134,000
10,175,357,444
2,220,000,000
6,674,924,978
22,947,390,964 22,947,390,964 244,690,000
3,219,772,334
3,455,152,644
6,674,924,978
42,712,087,000 1 10,000,000 2
4 20,000,000
125,253,000
31,976,158,900
139,481,900
1,976,158,900 13 15,000,000
51,438,112
20,530,000
209,500,000
10,530,000
3,021,500
26,714,117 9 1,350,000
11 11,000,000
1,041,074,000
354,351,000
200,342,040 12 15,910,000
247,952,400
168,587,770
20,000,000
20,000,000
41,965,000
21,500,000
75,351,500
32,500,600
12,500,600
354,691,800
20,000,000
19,877,545 7 11,000,000
2,101,607,415
2,500,000
120,500,600
9,696,765
1,074,877,892
1,808,167,030
2,726,538,700
42,135,151,721 45,590,304,365 84,260,000
3,455,152,644
45,590,304,365 45,590,304,365 328,950,000
ADJUSTMENT SALDO PER AUDIT
KREDIT 12/31/2018
DEBET KREDIT
4,900,000
2,000,000
990,000 4,859,910
38,640,414
1,450,000,000
265,000,000
11,000,000 12,128,073,240
1,500,000
22,000,000
15,000,000
400,000
11,000,000
15,000,000
100,000,000
15,910,000 1,762,171,000
290,107,800
1,350,000 527,156,300
11,000,000 126,843,600
50,000,000
30,000,000
800,000
422,500,000
2,000,000,000
2,950,000,000
282,500,000
820,000,000
146,000,000
950,908,000
520,349,000
188,881,000
87,810,800
6,759,500
200,000,000
8,800,000 1,278,926,100
2,000,000
191,193,058
8,703,250
625,627,892
18,000,000 32,806,503
15,000,000 177,088,980
1,299,438,759
103,134,000
10,175,357,444
2,220,000,000
6,770,664,978
148,950,000 23,082,940,964 23,082,940,964
3,219,772,334
3,550,892,644
6,770,664,978
180,000,000 42,862,087,000
125,253,000
31,976,158,900
139,481,900
1,991,158,900
51,438,112
20,530,000
209,500,000
10,530,000
3,021,500
39,064,117
1,041,074,000
354,351,000
216,252,040
247,952,400
168,587,770
20,000,000
20,000,000
41,965,000
21,500,000
75,351,500
32,500,600
12,500,600
354,691,800
20,000,000
30,877,545
2,101,607,415
2,500,000
120,500,600
9,696,765
1,074,877,892
1,808,167,030
2,726,538,700
180,000,000 42,189,411,721 45,740,304,365
3,550,892,644
328,950,000 45,740,304,365 45,740,304,365
PT SUGUS
LAPORAN LABA RUGI
TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2018 DA
PENJUALAN
LABA BRUTO
BEBAN USAHA
LABA USAHA
LABA BERSIH
S
A RUGI
L 31 DESEMBER 2018 DAN 2017
2018 2017
Rp 42,736,834,000 Rp 30,621,597,850
Rp 33,243,547,959 Rp 24,883,531,468
Rp 9,493,286,041 Rp 5,738,066,382
Rp 2,657,604,255 Rp 1,858,952,040
Rp 6,835,681,786 Rp 3,879,114,342
Rp 2,500,000
Rp 120,500,600 Rp 105,300,600
Rp 9,696,765 Rp 8,654,500
Rp 2,101,607,415 Rp 1,886,400,000
Rp 2,209,911,250 Rp 1,983,046,100
Rp 4,625,770,536 Rp 1,896,068,242
Rp 1,074,877,892 Rp 437,336,772
Rp 3,550,892,644 Rp 1,458,731,470
PT SUGUS
LAPORAN SALDO LABA
TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2018 DAN 2017
2018
AWAL TAHUN Rp 3,219,772,334
LABA NETO TAHUN BERJALAN Rp 3,550,892,644
AKHIR TAHUN Rp 6,770,664,978
A
SEMBER 2018 DAN 2017
2017
Rp 1,761,040,864
Rp 1,458,731,470
Rp 3,219,772,334
PT SUGUS
NERACA
31 DESEMBER 2018 DAN 2017
ASET 2018 2017
ASET LANCAR
INVESTASI Rp 422,500,000
ASET TETAP
EKUITAS
Modal saham - nilai nominal Rp 2.220.000 per saham
Modal dasar - 2.000 saham
Modal ditempatkan dan disetor penuh - 1.000 saham Rp 2,220,000,000 Rp 2,220,000,000
Saldo laba Rp 6,770,664,978 Rp 3,219,772,334
TOTAL EKUITAS Rp 8,990,664,978 Rp 5,439,772,334