PD HANDAYANI
WORK SHEET/NERACA LAJUR
FOR YEARS ENDED DECEMBER 31, 2009
NO/ NAMA AKUN NERACA SALDO PENYESUAIAN STLH PENYESUAI LABA RUGI LAP.POSISI KEU.
KAS 105,900 105,900 105,900
PIUTANG USAHA 182,160 182,160 182,160
SEDIAAN BARANG DAGANG 127,900 99,900 28,000 28,000
PERLENGKAPAN KANTOR 2,180 1,980 200 200
ASURANSI DIBAYAR DIMUKA 9,120 1,150 7,970 7,970
TANAH 40,000 40,000 40,000
PERALATAN TOKO 54,200 54,200 54,200
AKUM. DEP. PERAL. TOKO 5,200 4,700 9,900
PERALATAN KANTOR 31,140 31,140 31,140
AKUM. DEP. PERAL KANTOR 4,460 1,160 5,620
UTANG USAHA 44,840 44,840
UTANG GAJI 10,000 10,000
PENDAPATAN DITERIMA DIMUKA 4,800 4,800
UTANG WESEL 50,000 50,000
MODAL HANDAYANI 307,600 307,600
PRIVE HANDAYANI 36,000 36,000 36,000
PENJUALAN 1,440,370 1,440,370 1,440,370
RETUR PENJUALAN 12,280 12,280 12,280
POTONGAN PENJUALAN 11,580 11,580 11,580
HARGA POKOK PENJUALAN 1,047,010 99,900 1,146,910 1,146,910
BIAYA GAJI/UPAH BAG.PENJUAL 110,900 110,900 110,900
BIAYA IKLAN 21,720 21,720 21,720
BIAYA DEP. PERAL. TOKO 4,700 4,700 4,700
BIAYA MACAM MACAM 1,260 1,260 1,260
BIAYA GAJI/UPAH KAR. TOKO 41,320 10,000 51,320 51,320
BIAYA SEWA 16,200 16,200 16,200
BIAYA DEP. PERAL. KANTOR 1,160 1,160 1,160
BIAYA ASURANSI 1,150 1,150 1,150
BIAYA PERLENGKAPAN KANTOR 1,980 1,980 1,980
BIAYA UTILITAS 1,520 1,520 1,520
BIAYA BUNGA BANK 4,880 4,880 4,880
1,857,270 1,857,270 1,387,560
NET INCOME 52,810
118,890 118,890 1,873,130 1,873,130 1,440,370 1,440,370 485,570
h
TRANSAKSI INTERNAL SIFAT NYA NON CASH AKHIR BULAN/PERIODE
TRANSAKSI PENYESUAIAN YANG TERJADI PADA AKHIR PERIODE
PERHITUNGAN
A SO WAL DI N. SALDO 127,900
HARGA POKOK PENJUALAN 99,900 DI ADJUASTMENT
SALDO AKHIR 28,000
9,900
5,620
44,840
10,000
4,800
50,000
307,600
432,760
52,810
485,570
PERIODICAL INVENTORY RECORD
PD ARRAHMAH
WORK SHEETNERACA LAJUR
FOR YEARS ENDED DECEMBER 31, 2011
NO/ACC NAMA AKUN NERACA SALDO PENYESUAIAN STLH PENUESUAIAN LABA RUGI LAP. POSISI KEU.
KAS 6,000 6,000 6,000
UANG MUKA ASURANSI 3,400 1,600 1,800 1,800
UANG MUKA IKLAN 900 300 600 600
UANG MUKA SEWA 1,600 550 1,050 1,050
PERLENGKAPAN 2,400 2,000 400 400
PIUTANG USAHA 6,500 6,500 6,500
SEDIAAN BARANG DAGANGAN 8,000 2,000 8,000 2,000 2,000
TANAH 18,000 18,000 18,000
GEDUNG 24,000 24,000 24,000
AKUM. DEP. GEDUNG 2,260 700 2,960 2,960
PERALATAN 14,000 14,000 14,000
AKUM. DEP. PERALATAN 1,720 400 2,120 2,120
UTANG USAHA 6,400 6,400 6,400
UTANG WESEL 850 850 850
UTANG GAJI 500 500 1,000 1,000
LABA BELUM DIBAGIKAN 62,590 62,590 62,590
PENGAMBILAN PRIBADI/PRIVE 5,000 5,000 5,000
PENJUALAN 44,000 44,000 44,000
RETUR PENJUALAN 8,000 8,000 8,000
POTONGAN PENJUALAN 3,000 3,000 3,000
PEMBELIAN 15,000 15,000 15,000
RETUR PEMBELIAN 6,100 6,100 6,100
POTONGAN PEMBELIAN 900 900 900
IIKHTISAR LABA RUGI 8,000 2,000 8,000 2,000 8,000 2,000
BIAYA GAJI DAN UPAH 750 500 1,250 1,250
BIAYA PERLENGKAPAN 1,600 2,000 3,600 3,600
BIAYA SEWA 1,600 550 2,150 2,150
BIAYA ASURANSI 2,400 1,600 4,000 4,000
BIAYA IKLAN 200 300 500 500
BIAYA DEP. GEDUNG 2,000 700 2,700 2,700
BIAYA DEP. PERALATAN 220 400 620 620
UTILLITY EXPENSE 750 750 750
125,320 125,320 16,050 16,050 128,920 128,920 49,570 75,920
NET INCOME 3,430 3,430
32,100 32,100 257,840 257,840 53,000 53,000 79,350 79,350
AKTIVA LANCAR
KAS $ 6,000
PIUTANG USAHA $ 6,500
SEDIAAN BARANG DAGANGAN $ 2,000
PERLENGKAPAN KANTOR $ 400
UANG MUKA ASURANSI $ 1,800
UANG MUKA IKLAN $ 600
UANG MUKA SEWA $ 1,050
PERUBAHAN EKUITAS
HANDAYANI CAPITAL $ 307,600
NIBT $ 52,810
HANDAYANI DRAWING $ (36,000)
$ 16,810
HANDAYANI CAPITAL DEC, 31 . 2011 $ 324,410 KE NERACA
PD ARRAHMAH
LAPORAN PERUBAHAN EKUITAS PEMILIK
PERIODE 31 DESEMBER 211
BEGINNING CAPITAL (R/E; 1 DEC 2011 $ 62,590
NET INCOME BEFORE TAX $ 3,430
DIVIDEND $ (5,000)
$ (1,570)
ENDING CAPITAL (R/E; 31 DEC 2011) $ 61,020
PT DJANUR
LAPORAN LABA RUGI
PENJUALAN
RETUR PENJUALAN Rp 23,800
POTONGAN PENJUALAN Rp 14,200
JUMLAH RETUR DAN POTONGAN
PENJUALAN BERSIH
HARGA POKOK PENJUALAN
LABA KOTOR
PENDAPATAN LAINNYA;
PENDAPATAN SEWA
LABA OPERASI DAN NON OPERASI
BIAYA OPERASI:
Beban Gaji Bagian Penjualan Rp 158,500
Beban Iklan Rp 50,000
Beban Penyusutan Peralatan Toko Rp 9,000
Beban Perlengkapan Toko Rp 6,300
Beban Lainnya Bagian Penjualan Rp 3,200
Beban Gaji Bagian Administrasi Kantor Rp 69,600
Beban Sewa Rp 32,000
Beban Asuransi Rp 8,000
Beban Penyusutan Peralatan Kantor Rp 5,600
Beban Perlengkapan kantor Rp 3,000
Beban Lainnya Bagian Adnimistrasi Kantor Rp 3,300
Beban Bunga Rp 23,200
PT DJANUR
LAPORAN PERUBAHAN EKUITAS
MODAL AWAL Tn. ROBBEN
LABA BERSIH SEBELUM PAJAK Rp 253,700
PENGAMBILAN Tn. ROBBEN -Rp 60,000
$ 11,000
$ 33,000
$ 14,000
$ 19,000
$ 15,570
$ 3,430 ke lap ekuitas
Rp 1,630,000
Rp 38,000
Rp 1,592,000
Rp 967,400
Rp 624,600
Rp 800
Rp 625,400
Rp 371,700
Rp 253,700
Rp 344,200
Rp 193,700
Rp 537,900 KE LPK
PD ARRAHMAH
STATEMENT OF FINANCIAL POSITION
FOR THE YEARS ENDED DECEMBER 31, 2011
AKTIVA
NON CURRENT ASSET;
PLANT ASSET;
LAND $ 18,000
BUILDING $ 24,000
ACCUM. DEP. $ (2,960)
BOOK VALUE $ 21,040
EQUIPMENT $ 14,000
ACCUM. DEP. $ (2,120)
BOOK VALUE $ 11,880
TNCA $ 50,920
CURRENT ASSET;
CASH $ 6,000
PREPAID INSURANNCE $ 1,800
PREPAID ADVERTYISING $ 600
PREPAID RENT $ 1,050
SUUPPLIES $ 400
ACCOUNT RECEIVABLE $ 6,500
MARCHANDISE INVENTORY $ 2,000
TCA $ 18,350
TA $ 69,270
PD HANDAYANI
BALANCE SHEET
FOR THE YEARS ENDED DECEMBER 31, 2011
AKTIVA
NCA;
PLANT ASSET;
LAND $ 40,000
STORE EQUIPMENT $ 54,200
ACCUM. DEP. $ (9,900)
BOOK VALUE $ 44,300
OFFICE EQUIPMENT $ 31,140
ACCUM. DEP. $ (5,620)
BOOK VALUE $ 25,520
TNCA $ 109,820
CA;
CASH $ 105,900
ACCOUNT RECEIV. $ 182,160
M/I $ 28,000
OFFICE SUPPLIES $ 200
PREPAID INSURANCE $ 7,970
TCA $ 324,230
TA $ 434,050
PT DJANUR
LAPORAN POSISI KEUANGAN
ASSET
ASET LANCAR:
Kas Rp 36,000
Piutang Dagang Rp 165,000
Sediaan Barang Dagangan Rp 315,000
Asuransi Dibayar Dimuka Rp 11,400
Perlengkapan Toko Rp 2,200
Perlengkapan Kantor Rp 1,200
TOTAL ASET LANCAR Rp 530,800
ASET TIDAK LANCAR
ASET TETAP BERWUJUD
Peralatan Toko Rp 314,000
Akumulasi Penyusustan Peralatan Toko -Rp 89,600
NILAI BUKU Rp 224,400
Peralatan Kantor Rp 100,000
Akumulasi Penyusutan Peralatan Kantor
-Rp 40,000
NILAI BUKU Rp 60,000
TOTAL ASET TETAP Rp 284,400
LIABILITIES;
NON CURRENT LIA.
MORTGAGE PAYABLE $ -
CURRENT LIAB.
ACCOUNT PAYABLE $ 6,400
NOTES PAYABLE $ 850
WAGES PAYABLE $ 1,000
$ 8,250
T C+LIAB. $ 69,270
PD HANDAYANI
BALANCE SHEET
YEARS ENDED DECEMBER 31, 2011
PASSIVA
NCL;
MORTGAGE PAYB
BONDS PAY
OBLIGATION
HYPOTEC
TNCL
CL;
ACCOUNT PAYABLE $ 44,840
NOTES PAYABLE $ 50,000
SALARIES PAYABLE $ 10,000
UNEARNED RENT $ 4,800
TCL $ 109,640
HANDAYANI CAP.
DEC, 31. 2011 $ 324,410
T L + CAPITAL $ 434,050
PT DJANUR
APORAN POSISI KEUANGAN
KEWAJIBAN ASSET
KEWAJIBAN LANCAR
Utang Dagang Rp 208,400
Utang Gaji & Upah Rp 7,300
Pendapatan Sewa Diterima Dimuka Rp 1,600
Utang Wesel Rp 60,000
PENDAPATAN SEWA DI TERIMA DI MUKA Rp -
UTANG LAIN-LAIN Other payable
TOTAL KEWAJIBAN LANCAR Rp 277,300
KEWAJIBAN TIDAK LANCAR;
UTANG BANK Rp -
UTANG OBLIGASI Rp -
UTANG LINGKUNGAN Rp -
PD ARRAHMAH
RETAINED EARNING STATEMENT
FOR THE YEARS ENDED DEC, 31. 2011
BEGINNING CAPITAL DEC 1, $ 62,590
NET INCOME BEFORE TAX $ 4,430
DIVIDEND $ (5,000)
$ (570)
ENDING CAPITAL DEC. 31 $ 62,020 KE NERACA
PD ARRAHMAH
BALANCE SHEET
FOR THE YEARS ENDED DEC, 31. 2011
AKTIVA PASSIVA
NON CURRENT ASSET; CAPITAL
PLANT ASSET; R/E DEC. 31 $ 62,020
LAND $ 18,000
BUILDING $ 24,000 LIABILITIES;
ACCUM. DEP. $ (2,960) LONG TERM LIAB;
BOOK VALUE $ 21,040 MORTGAGE PAYABLE $ -
EQUIPMENT $ 14,000 BONDS PAYABLE $ -
ACCUM. DEP. $ (2,120) OBLIGATION $ -
BOOK VALUE $ 11,880 HYPOTECT $ -
TNCA $ 50,920 SHORT TERM LIAB;
CURRENT ASSET; CURRENT LIAB;
CASH $ 6,000 ACCOUNT PAYABLE $ 6,400
PREPAID INSURANCE $ 1,800 NOTES PAYABLE $ 850
PREPAID ADVERTISING $ 600 WAGES PAYABLE $ 1,000
PREPAID RENT $ 1,050 TCL $ 8,250
SUPPLIES $ 400
ACCOUNT RECEIVABLE $ 6,500
MARCHANDISE INVENTORY $ 3,000
TCA $ 19,350
TOTAL ASSET $ 70,270 T. CAPITAL + T. LIAB. $ 70,270
PD ARRAHMAH
CLOSSING ENTRY
FOR THE YEARS ENDED DEC 31
DEC. 31 DESCRIPTION DEBIT CREDIT
1 PENJUALAN $ 44,000
IKHTISAR LABA RUGI $ 44,000
JURNAL UMUM
HANDAYANI
POST CLOSSING TB
FOR THE YEARS ENDED DEC 31
NO. ACC. ACCOUNT TITLE DEBIT CREDIT
KAS $ 105,900
PIUTANG DAGANG $ 182,160
SEDIAAN BARANG DAGANGAN $ 28,000
PERLENGKAPAN KANTOR $ 200
UANG MUKA ASURANSI $ 7,970
TANAH $ 40,000
PERALATAN TOKO $ 54,200
AKUM. DEP. PERAL TOKO $ 9,900
PERALATAN KANTOR $ 31,140
AKUM. DEP. PERAL . KANTOR $ 5,620
UTANG DAGANG $ 44,840
UTANG GAJI $ 10,000
PENDAPATAN DITERIMA DI MUKA $ 4,800
UTANG WESEL $ 50,000
MODAL HANDAYANI $ 324,410
$ 449,570 $ 449,570