NIM : 2017222350107
Tugas Praktikum Akuntansi Keuangan Menengah 1 Halaman 94-103
PT TIGA SERANGKAI
JURNAL PENYESUAIAN
PER 31 DESEMBER 2019
No. Neraca Saldo Penyesuaian Neraca Saldo setelah Penyesuaian Laporan Laba Rugi Laporan Posisi Keuangan
Akun Keterangan
Debit (Rp) Kredit (Rp) Debit (Rp) Kredit (Rp) Debit (Rp) Kredit (Rp) Debit (Rp) Kredit (Rp) Debit (Rp) Kredit (Rp)
111 2,522,400,000 - 600,000 - 2,523,000,000 2,523,000,000 -
Kas dan Setara Kas - -
112 915,000,000 - 316,170,000 - 1,231,170,000 1,231,170,000 -
Piutang Dagang - -
113 3,600,000 - 1,200,000 - 4,800,000 4,800,000 -
Piutang Bunga Obligasi - -
114 240,000,000 - - - 240,000,000 240,000,000 -
Surat Obligasi - -
115 61,050,000 - - 22,500,000 38,550,000 38,550,000 -
Sewa Dibayar Dimuka - -
116 66,900,000 - - 7,500,000 59,400,000 59,400,000 -
Iklan Dibayar Dimuka - -
117 64,500,000 - - 18,000,000 46,500,000 46,500,000 -
Perlengkapan - -
118 1,203,000,000 - - 540,000,000 663,000,000 663,000,000 -
Persediaan - -
121 2,116,500,000 - - - 2,116,500,000 2,116,500,000 -
Aset Tetap - -
122
Akumulasi Penyusutan Aset - 450,000,000 - 210,000,000 - 660,000,000 - 660,000,000
Tetap
- -
211
Utang Dagang - 1,470,900,000 - - 1,470,900,000 - 1,470,900,000
- -
212
Utang Gaji - - - 105,000,000 105,000,000 - 105,000,000
- -
213
Utang Lain-Lain - 24,000,000 - - 24,000,000 - 24,000,000
- -
214
Utang Listrik, Air dan - - - 19,200,000 19,200,000 - 19,200,000
Telepon - -
215 - - - 316,170,000 316,170,000 - 316,170,000
Utang PPN - -
216 - - - - - -
Utang Dividen - -
217 - - - - - -
Utang Bank BCA - -
Utang Pajak Penghasilan - - 114,502,500 - 114,502,500 - - 114,502,500
311 - 3,909,000,000 - - 3,909,000,000 - 3,909,000,000
Modal Saham - -
321 - 91,500,000 - - 91,500,000 - 91,500,000
Saldo Laba - -
411 - 3,291,000,000 - - 3,291,000,000 - 3,291,000,000 - -
Penjualan
421 - 150,000,000 - 2,700,000 152,700,000 - 152,700,000 - -
Pendapatan Lain-Lain
511 2,079,000,000 - - - 2,079,000,000 2,079,000,000 - - -
Pembelian
512 13,500,000 - - - 13,500,000 13,500,000 - - -
Biaya Angkut Pembelian
521
Beban Penjualan 8,910,000 - 140,900,000 - 149,810,000 149,810,000 - - -
531
Beban Administrasi Umum 5,940,000 - 241,300,000 - 247,240,000 247,240,000 - - -
532
Beban Pemeliharaan
7,800,000 - - - 7,800,000 7,800,000 - - -
Gedung Kantor
541
Beban Diluar Usaha - 900,000 - 900,000 900,000 - - -
542
Beban Pokok Penjualan - - 540,000,000 - 540,000,000 540,000,000 - - -
550 - - - - - - - -
Pajak Penghasilan (PPh)
560 12,300,000 - - - 12,300,000 12,300,000 - - -
Potongan Penjualan
561 117,000,000 - - 117,000,000 117,000,000 - - -
Retur Penjualan
570 15,000,000 - - 15,000,000 - 15,000,000 - -
Potongan Pembelian
571 36,000,000 - - 36,000,000 - -
Retur Pembelian - 36,000,000
Total 9,437,400,000 9,437,400,000 1,355,572,500 1,355,572,500 10,204,972,500 10,204,972,500 3,282,052,500 3,494,700,000 6,922,920,000 6,710,272,500
LABA 212,647,500 212,647,500
3,494,700,000 3,494,700,000 6,922,920,000 6,922,920,000
PT TIGA SERANGKAI
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN
PERIODE 31 DESEMBER 2019
(dalam rupiah)
Penjualan 3,291,000,000
Retur Penjualan (117,000,000)
Potongan Penjualan (12,300,000)
Penjualan Neto 3,161,700,000
Aset
Aset Lancar
Kas dan Setara Kas Rp 2,523,000,000
Piutang Dagang Rp 1,231,170,000
Piutang Obligasi Rp 4,800,000
Surat Obligasi Rp 240,000,000
Sewa Dibayar Dimuka Rp 38,550,000
Iklan Dibayar Dimuka Rp 59,400,000
Perlengkapan Rp 46,500,000
Persediaan Rp 663,000,000
Rp 4,806,420,000
Aset Tetap
Aset Tetap Rp 2,116,500,000
Akumulasi Penyusutan Aset Tetap Rp (660,000,000)
Rp 1,456,500,000
Ekuitas
Modal Rp 3,909,000,000
Saldo Laba (defisit) Rp 304,147,500
Rp 4,213,147,500