KERTA
PENDAPATAN :
PENDAPATAN JASA 250,000.00
PENDAPATAN BUNGA 9,000.00 +
∑ PENDAPATAN Rp 259,000.00
BEBAN:
BEBAN GAJI 15,000.00
BEBAN PAJAK PENGHASILAN 35,000.00
BEBAN TELEPON 12,000.00
BEBAN SEWA 8,000.00
BEBAN PERLENGKAPAN 7,000.00
BEBAN PENYUSUTAN PERALATAN 30,000.00
BEBAN ASURANSI 4,500.00
BEBAN IKLAN 15,000.00 +
∑ BEBAN Rp 126,500.00
LABA /RUGI Rp 132,500.00
LABA Rp 132,500.00
PRIVE / PRIBADI Rp 1,000.00 -
TAMBAHAN MODAL Rp 131,500.00 +
MODAL AKHIR (31/12 2020) Rp 1,181,500.00
UD 'SOCIALCLASSISTHE BEST' NAMA : Davina Alani
KERTAS KERJA (WORK SHEETS) KELAS : XI IPS 2
per 31 Desember 2020
(dalam Ribuan)
Jurnal Penyesuaian NS Disesuaikan Laba Rugi
K D K D K
1,000,000.00
20,000.00
7,000.00 18,000.00
4,500.00 7,500.00
15,000.00 21,000.00
300,000.00
30,000.00 38,000.00
300,000.00
12,000.00
450,000.00
1,050,000.00
1,000.00
250,000.00 250,000.00
15,000.00 15,000.00
35,000.00 35,000.00
12,000.00 12,000.00
16,000.00 8,000.00 8,000.00
7,000.00 7,000.00
30,000.00 30,000.00
9,000.00
9,000.00 9,000.00 9,000.00
10,000.00 10,000.00
4,500.00 4,500.00
16,000.00
15,000.00 15,000.00
91,500.00 1,819,000.00 1,819,000.00 126,500.00 259,000.00
132,500.00
259,000.00 259,000.00
5. Asuransi dibayar untuk 2 tahun pada tanggal 1 April 2020
Bulan April sd Bulan Desember = 9 Bulan
Maka 9 / 24 X Rp 12.000 = Rp 4.500
Beban Asuransi Rp 4.500
Asuransi Dibayar Dimuka Rp 4.500
3 NERACA
BENGKEL THABINA
NERACA
PER 31 DESEMBER 2020
HARTA / AKTIVA
HARTA LANCAR (10…)
Kas
Piutang Usaha
Perlengkapan bengkel
Asuransi Dibayar Dimuka (ddm)
Iklan dibayar dimuka (ddm)
Piutang Bunga
Sewa Dibayar Dimuka
∑ HARTA LANCAR
PASIVA:
UTANG:
UTANG USAHA 450,000.00
UTANG PAJAK 10,000.00 +
∑ UTANG Rp 460,000.00
MODAL:
MODAL AKHIR (31/12) Rp 1,181,500.00
NERACA
D K
1,000,000.00
20,000.00
18,000.00
7,500.00
21,000.00
300,000.00
38,000.00
300,000.00
12,000.00
450,000.00
1,050,000.00
1,000.00
9,000.00
10,000.00
16,000.00
1,692,500.00 1,560,000.00
132,500.00
1,692,500.00 1,692,500.00
1,000,000.00
20,000.00
18,000.00
7,500.00
21,000.00
9,000.00
16,000.00 +
Rp 1,091,500.00 .
-
Rp 262,000.00
-
Rp 288,000.00 +
Rp 550,000.00 +
Rp 1,641,500.00
MUST BE SAME