PT.

BSI
Laporan  Harga  Pokok Produksi
Periode  31 Desember  2010
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Persediaan Barang Dalam Proses Awal                           Rp.     80.000

Pemakaian Bahan baku:

     Persediaan bahan baku awal                   Rp   . 120.000
     Pembelian bahan baku                             Rp. 1.500.000+
     Bahan baku tersedia dipakai                    Rp. 1.620.000
Persediaan bahan baku akhir                   Rp.      50.000-
Pemakaian bahan baku                                                Rp. 1,570.000

     Biaya TKL                                                                     Rp. 1.000.000

     BOP
          BTKTL                                                      Rp. 440.000
          Biaya Bahan Penolong                            Rp. 100.000
          BOP lainnya                                             Rp. 100.000
          Biaya Asuransi Mesin                              Rp.   24.000
          Biaya  sewa gedung pabrik                     Rp. 320.000
          Biaya penyusutan Mesin pabrik              Rp. 100.000+
                                                                                            Rp  1.084.000
         Biaya Produksi                                                           Rp. 3.734.000
   Persediaan barang dalam proses akhir                           Rp.      60.000-
   Harga Pokok Produksi                                                  Rp. 3.674.000

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PT.BSI
Laporan Perhitungan Rugi Laba
Periode 31 Desember 2010
-----------------------------------------------------------------------------------------------

Penjualan                                                                          Rp. 4.000.000

Harga Pokok Penjualan:

Persediaan Barang jadi awal                             Rp.    200.000
Harga Pokok Produksi                               Rp. 3.674.000+
                                                                         Rp. 3.874.000
Persediaan Barang jadi akhir                            Rp.    100.000-
Harga Pokok Penjualan                                                           Rp. 3.774.000-
Laba Kotor                                                                        Rp.    226.000
Biaya Operasional:
Biaya Administrasi Kantor                       Rp.    200.000
Biaya Sewa Gedung Kantor                     Rp.      80.000
Biaya Penyusutan Perabot kantor          Rp.      10.000+
                                                                                            Rp.    290.000-
Rugi Operasional                                                            Rp.      64.000
                                                                                         ===========
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PT.BSI
Neraca
Per 31 Desember 2010

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Aktva Lancar:
Kas                                                                           Rp. 100.000
Persediaan:
Persediaan Bahan Baku                   Rp.   50.000
Persediaan BDP                        Rp.   60.000
Persediaan Barang Jadi                   Rp. 100.000+
                                                                                   Rp. 210.000
Porsekot asurasi                                                   Rp.   24.000+
Jumlah Aktiva Lancar                                                              Rp. 334.000

Aktiva Tetap:
Mesin Pabrik                                      Rp. 1.000.000
Ak. Peny Mesin pabrik             Rp.    200.000-
                                                                                   Rp. 800.000
Perabot Kantor                          Rp.    200.000
Ak. Peny Perabot kantor                  Rp.      50.000-
                                                                                  Rp. 150.000+
Jumlah aktiva Tetap                                                                 Rp950.000+
Jumlah Akiva                                                                           Rp1.284.000
                                                                                                 ==========

Hutang lancar:
Hutang Biaya TKTL                                                                 Rp.  40.000

Modal:
Modal Saham                                            Rp. 1.000.000
Laba Ditahan                                             Rp.    244.000+
Jumlah  Modal                                                                    Rp. 1.244.000+
Jumlah Pasiva                                                                    Rp. 1.284.000
                                                                                           ============
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PT.BSI
Laporan Laba Ditahan
Per 31 Desember 2010

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Laba Ditahan 1 Januari 2010                                       Rp.         308.000

Rugi Tahun Berjalan                                                     Rp.           64.000-
Laba Ditahan 31 Desember 2010                                Rp.         244.000
                                                                                        ==============