NAMA .............

KELAS TANGGAL

PD Berseri
KERTAS KERJA ( WORK SHEET )
PER 31 Desember 2002
NO NERACA SALDO AJP NSD L/R
AKUN
AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
1101 Kas 160,436,000 160,436,000 -

1102 Piutang dagang 30,150,000 30,150,000 -

105 Penyisihan piutang 25,000,000 25,000,000

1103 Piutang wesel 26,200,000 26,200,000 -

1104 Persediaan barang dagangan 32,350,000 56,250,000 32,350,000 56,250,000 -
1201 Peralatan kantor 78,250,000 78,250,000 -
1301 Akum.peny.perlt.kantor 39,300,000 15,650,000 54,950,000 -
1202 Peralatan toko 165,000,000 165,000,000 -

1302 Akum.peny.perlt.toko 99,000,000 33,000,000 132,000,000 -

1203 Gedung 165,000,000 165,000,000 -

1303 Akum.penyu.gedung 82,500,000 16,500,000 99,000,000 -

2101 Utang dagang 56,700,000 56,700,000 -

3101 Modal shinta 150,000,000 150,000,000 -

3102 Pengambilan shinta 32,500,000 32,500,000 -

4101 Penjualan 763,000,000 763,000,000

4102 Pot penjualan 41,400,000 41,400,000 41,400,000

4201 Pendapatan bunga 3,066,000 3,066,000

5101 Pembelian 372,800,000 372,800,000 372,800,000

5102 Retur pembelian 3,200,000 3,200,000

5103 Potongan pembelian 2,720,000 2,720,000

5201 Beban listrik dan telepon 12,500,000 12,500,000 12,500,000
5202 Beban asuransi 2,750,000 2,062,500 687,500 687,500

5203 Beban Gaji karyawan 47,500,000 12,675,000 60,175,000 60,175,000

5204 Beban pemeliharaan gedung 32,650,000 32,650,000 32,650,000

JUMLAH 1,199,986,000 1,199,986,000 - - - - -

5901 Ikhtisar laba/rugi 32,350,000 56,250,000 32,350,000 56,250,000 32,350,000

1105 Asuransi dibayar dimuka 2,062,500 2,062,500
5301 Beban peny.perlt.kantor 15,650,000 15,650,000 15,650,000
5302 Beban peny.perlt.toko 33,000,000 33,000,000 33,000,000
5303 Beban penyusutan gedung 16,500,000 16,500,000 16,500,000
 NO NERACA SALDO AJP NSD L/R
AKUN
AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
2102 Gaji karyawan terutang 12,675,000 12,675,000
5205 Beban Penyisihan Piutang 25,000,000 25,000,000 25,000,000

JUMLAH 1,199,486,000 1,199,486,000 193,487,500 193,487,500 1,358,561,000 1,358,561,000 642,712,500

Laba Bersih sebelum pajak 185,523,500

JUMLAH 828,236,000

meet.google.com/zkk-uwzb-paq
L/R NERACA
KREDIT DEBET KREDIT
- 160,436,000
- 30,150,000
25,000,000
- 26,200,000
- 56,250,000
- 78,250,000
- 54,950,000
- 165,000,000
- 132,000,000
- 165,000,000
- 99,000,000
- 56,700,000
- 150,000,000
- 32,500,000
763,000,000

3,066,000

3,200,000
2,720,000

56,250,000
2,062,500
L/R NERACA
KREDIT DEBET KREDIT
12,675,000

828,236,000 715,848,500 530,325,000

- - 185,523,500

828,236,000 715,848,500 715,848,500

NAMA ............. KELAS TANGGAL

PD NAMA SENDIRI
KERTAS KERJA ( WORK SHEET )
PER 31 Desember 2005
NO NERACA SALDO AJP NSD L/R
AKUN
AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
111 Kas 80,024,000 -
112 Piutang dagang 15,075,000 -
113 Piutang wesel 13,100,000 -
114 Persediaan barang dagangan 16,175,000 -
121 Peralatan kantor 39,125,000 -
131 Akumulasi penyusutan peralatan kantor - 19,650,000
122 Peralatan toko 82,500,000
132 Akumulasi penyusutan peralatan toko - 49,500,000
123 Gedung 82,500,000 -
133 Akumulasi penyusutan gedung - 41,250,000
211 Utang dagang - 28,200,000
311 Modal - 75,000,000
312 Pengambilan prive 16,250,000 -
411 Pejualan - 381,500,000
412 Potongan penjualan 20,700,000 -
413 Retur penjualan - -
421 Pendapatan bunga - 1,533,000
511 Pembelian 186,400,000 -
512 Retur pembelian - 1,550,000
513 Potongan pembelian - 1,366,000
514 Beban gaji karyawan 23,750,000 -
515 Beban asuransi 1,375,000 -
516 Beban listrik dan telepon 6,250,000 -
517 Beban pemeliharaan gedung 16,325,000 -
JUMLAH 599,549,000 599,549,000
5901 Ikhtisar laba/rugi - -
1105 Asuransi dibayar dimuka - -
5301 Beban peny.perlt.kantor - -
5302 Beban peny.perlt.toko - -
 NO NERACA SALDO AJP NSD L/R
AKUN
AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
5303 Beban penyusutan gedung - -
2102 Gaji karyawan terutang - -
5205 Beban Penyisihan Piutang - -

JUMLAH
Laba Bersih sebelum pajak
JUMLAH
L/R NERACA
KREDIT DEBET KREDIT
L/R NERACA
KREDIT DEBET KREDIT

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