UD AL HIKMAH

NERACA SALDO SETELAH PENYESUAIAN

30-Nov-10
No.Rek Nama Rekening Debet Kredit
1-111 Kas 20,917,800
1-112 Kas Kecil - 1,187,380
1-113 Piutang Dagang 7,280,000
1-114 Persediaan Barang Dagang 14,228,580
1-115 Perlengkapan Kantor 5,000,000
1-116 Iklan Dibayar Dimuka 1,000,000
1-117 Sewa Dibayar Dimuka 11,000,000
1-118 PPN Masukan
1-211 Mebel & Perlengkapan 12,000,000
1-212 Ak.Pnyust Mebel & Perlengkapan 3,100,000
1-213 Gedung 36,000,000
1-214 Ak.Penyusutn Gedung 7,500,000
1-215 Tanah 50,000,000
2-111 Hutang Usaha 18,450,000
2-112 Hutang Listrik 1,000,000
2-113 Hutang gaji 2,000,000
2-114 PPN keluaran
2-115 Hutang PPn 2,169,000
3-111 Modal 122,500,000
3-112 Penjualan Lain - Lain 5,000,000
4-111 Penjualan 26,250,000
4-112 Potongan Penjualan
4-113 Retur Penjualan 450,000
4-211 Potongan Pembelian
4-212 Retur Pembelian
5-111 Biaya Gaji 5,000,000
5-112 biaya iklan 1,500,000
5-113 Biaya Listrik 1,500,000
5-114 biaya sewa 1,000,000
5-115 biaya akm peny mebel 100,000
5-116 biaya akm peny gedung 300,000
5-117 biaya perlengkapan 880,000
5-118 Biaya Lain - Lain 1,000,000
6-111 Harga Pokok Penjualan 20,000,000
Total 187,969,000 187,969,000
 UD AL HIK
NERACA L
30-Nov-1
Neraca saldo Jurnal Penyesuaian
no akun Nama akun
Debet Kredit Debet
1-111 Kas 20,917,800
1-112 Kas Kecil - 1,187,380
1-113 Piutang Dagang 7,280,000
1-114 Persediaan Barang Dagang 14,228,580
1-115 Perlengkapan Kantor 5,880,000
1-116 Iklan Dibayar Dimuka 2,500,000
1-117 Sewa Dibayar Dimuka 12,000,000
1-118 PPN Masukan 2,411,000
1-211 Mebel & Perlengkapan 12,000,000
1-212 Ak.Pnyust Mebel & Perlengkapan 3,000,000
1-213 Gedung 36,000,000
1-214 Ak.Penyusutn Gedung 7,200,000
1-215 Tanah 50,000,000
2-111 Hutang Usaha 18,450,000
2-112 Hutang Listrik -
2-113 Hutang gaji
2-114 PPN Keluaran 4,580,000 4,580,000
2-115 Hutang ppn
3-111 Modal 122,500,000
3-112 Penjualan Lain - Lain 5,000,000
4-111 Penjualan 26,250,000
4-112 Potongan Penjualan -
4-113 Retur Penjualan 450,000
4-211 Potongan Pembelian -
5-111 Biaya Gaji 3,000,000 2,000,000
5-112 biaya iklan 1,500,000
5-113 Biaya Listrik 500,000 1,000,000
5-114 biaya sewa 1,000,000
5-115 biaya akm peny mebel 100,000
5-116 biaya akm peny gedung 300,000
5-117 biaya perlengkapan 880,000
5-118 Biaya Lain - Lain 1,000,000
6-111 Harga Pokok Penjualan 20,000,000
Total 186,980,000 186,980,000 11,360,000
 UD AL HIKMAH
NERACA LAJUR
30-Nov-10
Jurnal Penyesuaian N.S.S disesuaikan L/R Neraca
Kredit Debet Kredit Debet Kredit Debet
20,917,800 20,917,800
- 1,187,380 - 1,187,380
7,280,000 7,280,000
14,228,580 14,228,580
880,000 5,000,000 5,000,000
1,500,000 1,000,000 1,000,000
1,000,000 11,000,000 11,000,000
2,411,000 - -
12,000,000 12,000,000
100,000 3,100,000
36,000,000 - 36,000,000
300,000 7,500,000
50,000,000 - 50,000,000
18,450,000
1,000,000 1,000,000
2,000,000 2,000,000

2,169,000 2,169,000
122,500,000
5,000,000 5,000,000
26,250,000 26,250,000

450,000 450,000

5,000,000 5,000,000
1,500,000 1,500,000
1,500,000 1,500,000
1,000,000 1,000,000
100,000 100,000
300,000 300,000
880,000 880,000
1,000,000 1,000,000
20,000,000 20,000,000
11,360,000 187,969,000 187,969,000 31,730,000 31,250,000 156,239,000
laba kotor 480,000 480,000
Jumlah 31,730,000 31,730,000 156,719,000
Neraca
Kredit

3,100,000
-
7,500,000
-
18,450,000
1,000,000
2,000,000

2,169,000
122,500,000

156,719,000

156,719,000