CV.

ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,400,000 198,400,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,700,000 209,700,000 90,600,000 124,800,000 119,100,000 84,900,000
34,200,000 - 34,200,000
124,800,000 124,800,000 119,100,000 119,100,000
119,100,000 84,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,000,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,850,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 7,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 6,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,400,000 198,400,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
7,650,000 - - - 7,650,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,850,000 - - - 19,850,000 -
- 7,300,000 - - - 7,300,000
- 7,800,000 - - - 7,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 6,000,000 - - - 6,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - 0 0
209,700,000 209,700,000 90,600,000 124,800,000 119,100,000 84,900,000
34,200,000 - 34,200,000
124,800,000 124,800,000 119,100,000 119,100,000
119,100,000 84,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 120,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 5,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 197,400,000 197,400,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 120,000,000 - 120,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
6,300,000 - 6,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
208,700,000 208,700,000 89,600,000 123,800,000 119,100,000 84,900,000
34,200,000 - 34,200,000
123,800,000 123,800,000 119,100,000 119,100,000
119,100,000 84,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 120,500,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,000,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 197,900,000 197,900,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 120,500,000 - 120,500,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,000,000 - 18,000,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,200,000 209,200,000 90,100,000 124,300,000 119,100,000 84,900,000
34,200,000 - 34,200,000
124,300,000 124,300,000 119,100,000 119,100,000
119,100,000 84,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,100,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,750,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,350,000 198,350,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,100,000 - 3,100,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,750,000 - 3,750,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,650,000 209,650,000 90,550,000 124,750,000 119,100,000 84,900,000
34,200,000 - 34,200,000
124,750,000 124,750,000 119,100,000 119,100,000
119,100,000 84,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 54,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 7,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 197,400,000 197,400,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
54,600,000 - - - 54,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 7,800,000 - - - 7,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
208,700,000 208,700,000 90,600,000 124,800,000 118,100,000 83,900,000
34,200,000 - 34,200,000
124,800,000 124,800,000 118,100,000 118,100,000
118,100,000 83,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,050,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,200,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,100,000 198,100,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
7,700,000 - - - 7,700,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,000,000 - - - 7,000,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,400,000 209,400,000 90,600,000 124,800,000 118,800,000 84,600,000
34,200,000 - 34,200,000
124,800,000 124,800,000 118,800,000 118,800,000
118,800,000 84,600,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,000,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 52,800,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 197,900,000 197,900,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,000,000 - - - 4,000,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 52,800,000 - - - 52,800,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,200,000 209,200,000 90,600,000 124,800,000 118,600,000 84,400,000
34,200,000 - 34,200,000
124,800,000 124,800,000 118,600,000 118,600,000
118,600,000 84,400,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,000,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,400,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,000,000 198,000,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,500,000 - 15,500,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,400,000 - 3,400,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,300,000 209,300,000 90,200,000 124,400,000 119,100,000 84,900,000
34,200,000 - 34,200,000
124,400,000 124,400,000 119,100,000 119,100,000
119,100,000 84,900,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 4,600,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,100,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,000,000 198,000,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 4,600,000 - - - 4,600,000
- 53,300,000 - - - 53,300,000
13,100,000 - - - 13,100,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,300,000 209,300,000 90,600,000 124,800,000 118,700,000 84,500,000
34,200,000 - 34,200,000
124,800,000 124,800,000 118,700,000 118,700,000
118,700,000 84,500,000
34,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 12,500,000 - - -
4-1100 Penapatan jasa - 120,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,500,000 - -
9-1100 Beban bunga 2,300,000 - - -
- - - -
- - - -
Jumlah 197,100,000 197,100,000 31,150,000 31,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
12,500,000 - - - 12,500,000 -
- 120,000,000 - 120,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,500,000 - 3,500,000 - -
2,300,000 - 2,300,000 - - -
- - - - - -
- - - - - -
208,400,000 208,400,000 90,300,000 123,500,000 118,100,000 84,900,000
33,200,000 - 33,200,000
123,500,000 123,500,000 118,100,000 118,100,000
118,100,000 84,900,000
33,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 700,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 700,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,400,000 198,400,000 31,050,000 31,050,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,200,000 - - - 7,200,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,200,000 - 7,200,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,600,000 209,600,000 90,500,000 124,800,000 119,100,000 84,800,000
34,300,000 - 34,300,000
124,800,000 124,800,000 119,100,000 119,100,000
119,100,000 84,800,000
34,300,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 1,500,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 1,500,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,400,000 198,400,000 30,650,000 30,650,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
1,500,000 - - - 1,500,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,650,000 - 3,650,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,700,000 209,700,000 91,100,000 124,800,000 118,600,000 84,900,000
33,700,000 - 33,700,000
124,800,000 124,800,000 118,600,000 118,600,000
118,600,000 84,900,000
33,700,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,000,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 7,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,000,000 -
6-1700 Beban gaji 20,100,000 - 7,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,400,000 198,400,000 29,150,000 29,150,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
10,000,000 - - - 10,000,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 7,000,000 - - - 7,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
18,500,000 - 18,500,000 - - -
27,100,000 - 27,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
207,700,000 207,700,000 88,600,000 124,800,000 119,100,000 82,900,000
36,200,000 - 36,200,000
124,800,000 124,800,000 119,100,000 119,100,000
119,100,000 82,900,000
36,200,000
 CV. ROTI JAYA
NERACA LAJUR
Desember 2018

SALON CANTIK
JURNAL PENYESUAIAN
BULAN DESEMBER 2018

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT
1-1100 Kas 55,600,000 - - -
1-1300 Piutang Usaha 4,500,000 - - -
1-1500 Perlengkapan 10,350,000 - - 2,350,000
1-1600 Asuransi dibayar dimuka 7,500,000 - - 1,500,000
1-1700 Sewa dibayar dimuka 24,000,000 - - 14,500,000
1-1800 Iklan dibayar dimuka - - 2,000,000 -
1-2100 Peralatan 19,500,000 - - -
1-2110 Akum. Penyusutan peralatan - 6,500,000 - 800,000
2-1100 Utang usaha - 8,800,000 - -
2-1200 Utang gaji - - - 9,000,000
2-1300 Utang beban listrik,air dan telp - - - 1,500,000
2-2100 Utang Bank - 5,000,000 - -
3-1100 Modal Indah - 53,300,000 - -
3-1200 Prive Indah 13,500,000 - - -
4-1100 Penapatan jasa - 121,000,000 - -
6-1000 Beban iklan 5,150,000 - - 2,000,000
6-1100 Beban listrik,air dan telp 14,400,000 - 1,500,000 -
6-1200 Beban perlengkapan 4,950,000 - 2,350,000 -
6-1400 Beban penyusutan peralatan 6,500,000 - 800,000 -
6-1500 Beban asuransi 3,500,000 - 1,500,000 -
6-1600 Beban sewa 4,500,000 - 14,500,000 -
6-1700 Beban gaji 20,100,000 - 9,000,000 -
6-1800 Beban lain-lain 1,750,000 - - -
8-1000 Pendapatan bunga - 3,800,000 - -
9-1100 Beban bunga 2,600,000 - - -
- - - -
- - - -
Jumlah 198,400,000 198,400,000 31,650,000 31,650,000
 ROTI JAYA
RACA LAJUR
sember 2018

ALON CANTIK
AL PENYESUAIAN
N DESEMBER 2018

NSD RUGI LABA NERACA

DEBET KREDIT DEBET KREDIT DEBET KREDIT
55,600,000 - - - 55,600,000 -
4,500,000 - - - 4,500,000 -
8,000,000 - - - 8,000,000 -
6,000,000 - - - 6,000,000 -
9,500,000 - - - 9,500,000 -
2,000,000 - - - 2,000,000 -
19,500,000 - - - 19,500,000 -
- 7,300,000 - - - 7,300,000
- 8,800,000 - - - 8,800,000
- 9,000,000 - - - 9,000,000
- 1,500,000 - - - 1,500,000
- 5,000,000 - - - 5,000,000
- 53,300,000 - - - 53,300,000
13,500,000 - - - 13,500,000 -
- 121,000,000 - 121,000,000 - -
3,150,000 - 3,150,000 - - -
15,900,000 - 15,900,000 - - -
7,300,000 - 7,300,000 - - -
7,300,000 - 7,300,000 - - -
5,000,000 - 5,000,000 - - -
19,000,000 - 19,000,000 - - -
29,100,000 - 29,100,000 - - -
1,750,000 - 1,750,000 - - -
- 3,800,000 - 3,800,000 - -
2,600,000 - 2,600,000 - - -
- - - - - -
- - - - - -
209,700,000 209,700,000 91,100,000 124,800,000 118,600,000 84,900,000
33,700,000 - 33,700,000
124,800,000 124,800,000 118,600,000 118,600,000
118,600,000 84,900,000
33,700,000