PT.

Am
Neraca Saldo Sebel
Per 31 Desem

No. Akun

Total
 PT. Amir
Neraca Saldo Sebelum Penyesuaian
Per 31 Desember 2020

Nama Akun Debet Kredit

Kas IDR 46,400,000 IDR -
Piutang Usaha IDR 39,600,000 IDR -
Asuransi Dibayar Dimuka IDR 7,200,000 IDR -
Perlengkapan Kantor IDR 13,500,000 IDR -
Bangunan IDR 83,000,000 IDR -
Akumulasi Penyusutan IDR - IDR 34,000,000
Utang Usaha IDR - IDR 35,800,000
Modal, PT. Amir IDR - IDR 61,450,000
Prive, PT. Amir IDR 25,200,000 IDR -
Pendapatan Jasa IDR - IDR 132,900,000
Beban Gaji IDR 35,950,000 IDR -
Beban Sewa IDR 4,800,000 IDR -
Beban Rupa-Rupa IDR 8,500,000 IDR -
Total IDR 264,150,000 IDR 264,150,000
 PT. Amir
Jurnal Penyesuaian
Per 31 Desember 2020

Tanggal Keterangan Ref Debet

Desembe Beban Gaji IDR 260,000
- Piutang Usaha IDR -
31
Utang Usaha IDR 260,000
- Kas IDR -
Utang Usaha IDR 270,000
31
- Perlengkapan IDR -
Utang Usaha IDR 5,000,000
- Tanah IDR -
31
Bangunan IDR 50,000,000
- Kas IDR -
Sewa Dibayar Dimuka IDR 3,400,000
31
- Beban Sewa IDR -
Beban Asuransi IDR 2,160,000
31
- Asuransi Dibayar Dimuka IDR -
Beban Gaji IDR 5,000,000
31
- Utang Gaji IDR -
Beban Penyusutan Peralatan IDR 5,333,333
31
- Akumulasi Penyusutan IDR -
Total IDR 71,683,333
 Kredit
IDR -
IDR 260,000
IDR -
IDR 260,000
IDR -
IDR 270,000
IDR -
IDR 5,000,000
IDR -
IDR 50,000,000
IDR -
IDR 3,400,000
IDR -
IDR 2,160,000
IDR -
IDR 5,000,000
IDR -
IDR 5,333,333
IDR 71,683,333
 PT. Amir
Neraca Saldo Setelah Penyesuaian
Per 31 Desember 2020

No. Akun Nama Akun Debet

Kas IDR (3,860,000)
Piutang Usaha IDR 39,340,000
Sewa Dibayar Dimuka IDR 3,400,000
Asuransi Dibayar Dimuka IDR 5,040,000
Perlengkapan Kantor IDR 13,230,000
Tanah IDR (5,000,000)
Bangunan IDR 133,000,000
Akumulasi Penyusutan IDR -
Utang Usaha IDR -
Utang Gaji IDR -
Modal, PT. Amir IDR -
Prive, PT. Amir IDR 25,200,000
Pendapatan Jasa IDR -
Beban Gaji IDR 41,210,000
Beban Asuransi IDR 2,160,000
Beban Sewa IDR 1,400,000
Beban Penyusutan Peralatan IDR 5,333,333
Beban Rupa-Rupa IDR 8,500,000
Total IDR 268,953,333
n

Kredit

IDR -
IDR -
IDR -
IDR -

IDR -
IDR 39,333,333
IDR 30,270,000
IDR 5,000,000
IDR 61,450,000
IDR -
IDR 132,900,000
IDR -
IDR -
IDR -
IDR -
IDR -
IDR 268,953,333
 Neraca Saldo Setelah Penyesua
No. Akun Keterangan
Debet
Kas IDR (3,860,000)
Piutang Usaha IDR 39,340,000
Sewa dibayar dimuka IDR 3,400,000
Asuransi dibayar dimuka IDR 5,040,000
Perlengkapan Kantor IDR 13,230,000
Tanah IDR (5,000,000)
Bangunan IDR 133,000,000
Akumulasi Penyusutan Bangunan IDR -
Akumulasi Penyusutan Peralatan'
Utang Usaha IDR -
Utang Gaji IDR -
Modal PT.Amir IDR -
Prive PT.Amir IDR 25,200,000
Pendapatan Jasa IDR -
Beban Gaji IDR 41,210,000
Beban Asuransi IDR 2,160,000
Beban Sewa IDR 1,400,000
Beban Rupa-Rupa IDR 8,500,000
Beban Penyusutan Peralatan IDR 5,333,333
IDR 268,953,333
Laba Bersih
 PT AMIR
NERACA LAJUR
Per 31 Desember 2020

Saldo Setelah Penyesuaian Laba-Rugi

Kredit Debet Kredit
IDR - IDR - IDR -
IDR - IDR - IDR -

IDR - IDR - IDR -

IDR - IDR - IDR -
IDR - IDR -
IDR - IDR - IDR -
IDR 34,000,000 IDR - IDR -
IDR 5,333,333
IDR 30,270,000 IDR - IDR -
IDR 5,000,000 IDR - IDR -
IDR 61,450,000 IDR - IDR -
IDR - IDR - IDR -
IDR 132,900,000 IDR - IDR 132,900,000
IDR - IDR 41,210,000 IDR -
IDR - IDR 2,160,000 IDR -
IDR - IDR 1,400,000 IDR -
IDR - IDR 8,500,000 IDR -
IDR 5,333,333 IDR -
IDR 268,953,333 IDR 58,603,333 IDR 132,900,000
IDR 74,296,667 IDR -
IDR 132,900,000 IDR 132,900,000
 PT AMIR
NERACA LAJUR
Per 31 Desember 2020

Laporan Posisi Keuangan

Debet Kredit
IDR (3,860,000) IDR -
IDR 39,340,000 IDR -
IDR 3,400,000
IDR 5,040,000 IDR -
IDR 13,230,000 IDR -
IDR (5,000,000)
IDR 133,000,000 IDR -
IDR - IDR 34,000,000
IDR 5,333,333
IDR - IDR 30,270,000
IDR - IDR 5,000,000
IDR - IDR 61,450,000
IDR 25,200,000 IDR -
IDR - IDR -
IDR - IDR -
IDR - IDR -
IDR - IDR -
IDR - IDR -
IDR - IDR -
IDR 210,350,000 IDR 136,053,333
IDR - IDR 74,296,667
IDR 210,350,000 IDR 210,350,000
 PT AMIR
Laporan Laba/Rugi
Untuk Bulan Yang Berakhir 31 Desember 2020

PENDAPATAN USAHA
PENDAPATAN JASA IDR 132,900,000
Total Pendapatan

BEBAN USAHA
Beban Gaji IDR 41,210,000
Beban Asuransi IDR 2,160,000
Beban Sewa IDR 1,400,000
Beban Rupa-rupa IDR 8,500,000
Beban Penyusutan Peralatan IDR 5,333,333
TOTAL BEBAN USAHA

LABA BERSIH PERIODE DESEMBER 2020

IDR 132,900,000

IDR 58,603,333

IDR 74,296,667
 PT AMIR
LAPORAN EKUITAS PEMILIK
Untuk Bulan Yang Berakhir 31 DESEMBER 2020

MODAL AWAL PER 1 DESEMBER 2020

MODAL PT AMIR IDR 61,450,000
TOTAL MODAL AWAL PER 1 DESEMBER 2020

DITAMBAH DENGAN :
LABA BERSIH BLN DESEMBER 2020 IDR 74,296,667
DIKURANGI DENGAN :
PRIVE BLN DESEMBER 2020 IDR 25,200,000

PENAMBAHAN TERHADAP MODAL

MODAL AKHIR PT.AMIR PER 31 DESEMBER 2020

IDR 61,450,000

IDR 49,096,667

IDR 110,546,667
 PT AM
LAPORAN POSIS
PERIODE DES
AKTIVA
AKTIVA LANCAR
Kas IDR (3,860,000)
Piutang Usaha IDR 39,340,000
Sewa dibayar dimuka IDR 3,400,000
Asuransi dibayar dimuka IDR 5,040,000
Perlengkapan Kantor IDR 13,230,000

TOTAL AKTIVA LANCAR

AKTIVA TETAP
Tanah IDR (5,000,000)
Bangunan IDR 133,000,000
Akumulasi Penyusutan Bangunan IDR (34,000,000)
Akumulasi Penyusutan Peralatan' IDR (5,333,333)

TOTAL AKTIVA TETAP

TOTAL AKTIVA
 PT AMIR
LAPORAN POSISI KEUANGAN
PERIODE DESEMBER 2020
PASSIVA
PASSIVA LANCAR
Utang Usaha IDR 30,270,000
Utang Gaji IDR 5,000,000

IDR 57,150,000 TOTAL PASSIVA LANCAR

MODAL
Modal Periode akhir desember 2020

IDR 88,666,667 -

145,816,667 TOTAL PASSIVA

IDR 35,270,000

IDR 110,546,667

IDR 145,816,667
 PT. Amir
Jurnal Penutup
Per 31 Desember 2020

Tanggal Keterangan Ref Debet

Desember Pendapatan Jasa IDR 132,900,000
31
2020 - Ikhtisar Laba Rugi IDR -
31 Ikhtisar Laba Rugi IDR 58,603,333
- Beban Gaji IDR -
- Beban Asuransi IDR -
- Beban Sewa IDR -
- Beban Penyusutan Peralatan IDR -
- Beban Rupa-Rupa IDR -
31 Ikhtisar Laba Rugi IDR 74,296,667
- Modal, PT. Amir IDR -
31 Modal, PT. Amir IDR 25,200,000
- Prive, PT. Amir IDR -
Total IDR 291,000,000
 Kredit
IDR -
IDR 132,900,000
IDR -
IDR 41,210,000
IDR 2,160,000
IDR 1,400,000
IDR 5,333,333
IDR 8,500,000
IDR -
IDR 74,296,667
IDR -
IDR 25,200,000
IDR 291,000,000
 PT. Amir
Neraca Saldo Setelah Penutup
Per 31 Desember 2020

No. Akun Nama Akun Debet

Kas IDR (3,860,000)
Piutang Usaha IDR 39,340,000
Sewa Dibayar Dimuka IDR 3,400,000
Asuransi Dibayar Dimuka IDR 5,040,000
Perlengkapan Kantor IDR 13,230,000
Tanah IDR (5,000,000)
Bangunan IDR 133,000,000
Akumulasi Penyusutan IDR -
Utang Usaha IDR -
Utang Gaji IDR -
Modal, PT. Amir IDR -
Total IDR 185,150,000
 Kredit
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR -
IDR 39,333,333
IDR 30,270,000
IDR 5,000,000
IDR 110,546,667
IDR 185,150,000
 PT. Amir
Jurnal Pembalik
Per 31 Desember 2020

Tanggal Keterangan Ref Debet

Desember 31 Beban Sewa IDR 3,400,000
- Sewa Dibayar Dimuka IDR -
31 Asuransi Dibayar Dimuka IDR 2,160,000
- Beban Asuransi IDR -
31 Utang Gaji IDR 5,000,000
- Beban Gaji IDR -
Total IDR 10,560,000
 Kredit
IDR -
IDR 3,400,000
IDR -
IDR 2,160,000
IDR -
IDR 5,000,000
IDR 10,560,000