Perusahaan Jasa Lavender

Neraca Saldo
31 Desember 2018

Neraca Saldo Sebelum Disesuaikan Penyesuaian

Rekening
Debit Kredit Debit
Kas 6,670,000
Piutang Dagang 38,100,000
Perlengkapan 5,430,000
Sewa Dibayar di Muka 7,000,000
Peralatan 27,500,000
Akum. Depresiasi-Peralatan 15,200,000
Utang Dagang 17,340,000
Utang Gaji
Utang Bunga 8,000,000
Pendapatan Jasa Diterima di Muka 4,500,000 2,100,000
Utang Wesel 6,000,000
Modal, Andara 71,680,000
Prive, Andara 49,000,000
Pendapatan Jasa 71,130,000
Biaya Telepon 11,300,000
Biaya Perjalanan 9,200,000
Biaya Gaji 6,900,000 2,300,000
Biaya Sewa 10,300,000 5,000,000
Biaya Depresiasi 3,750,000 3,650,000
Biaya Listrik dan Air 8,000,000
Biaya Perlengkapan 6,800,000 3,580,000
Biaya Bunga 3,900,000 1,600,000
193,850,000 193,850,000 18,230,000
-

JURNAL

Beban Perlengkapan 3,580,000

Perlengkapan 3,580,000

Biaya Sewa 5,000,000

Sewad ibayar dimuka 5,000,000

Pendapatan diterima dimuka 2,100,000

Pendapatan jasa 2,100,000
Biaya depresiasi 3,650,000
Akum.Depr.
3,650,000

Beban Gaji 2,300,000

Utang gaji 2,300,000

Beban Bunga 1,600,000

Utang bunga 1,600,000
Penyesuaian NSD L/R dan Laba Komprh. Neraca
Kredit Debit Kredit Debit Kredit Debit
6,670,000 6,670,000
38,100,000 38,100,000
3,580,000 1,850,000 1,850,000
5,000,000 2,000,000 2,000,000
27,500,000 27,500,000
3,650,000 18,850,000
17,340,000
2,300,000 2,300,000
1,600,000 9,600,000
2,400,000
6,000,000
71,680,000
49,000,000 49,000,000
2,100,000 73,230,000 73,230,000
11,300,000 11,300,000
9,200,000 9,200,000
9,200,000 9,200,000
15,300,000 15,300,000
7,400,000 7,400,000
8,000,000 8,000,000
10,380,000 10,380,000
5,500,000 5,500,000
18,230,000 201,400,000 201,400,000 76,280,000 73,230,000
(3,050,000) 3,050,000
128,170,000

PT Lavender
Laporan Laba/Rugi dan Laba Komrehensif Lainnya
untuk periode yang berakhir 31 Des 2018

Pendapatan 73,230,000

Biaya-biaya:
Biaya Telepon 11,300,000
Biaya Perjalanan 9,200,000
Biaya Gaji 9,200,000
Biaya Sewa 15,300,000
Biaya Depresiasi 7,400,000
Biaya Listrik dan 8,000,000
Biaya Perlengka 10,380,000
Biaya Bunga 5,500,000
Total biaya 76,280,000
Total rugi (3,050,000)
 Neraca
Kredit

18,850,000
17,340,000
2,300,000
9,600,000
2,400,000
6,000,000
71,680,000

128,170,000

PT Lavender
Laporan Posisi Keuangan
per 31 Desember 2021

Aktiva Liabilitas
Kas 6,670,000 Utang Dagang 17,340,000
Piutang Dagang 38,100,000 Utang Gaji 2,300,000
Perlengkapan 1,850,000 Utang Bunga 9,600,000
Sewa Dibayar di Muka 2,000,000 Pendapatan Jasa Diterima di Muka 2,400,000
Peralatan 27,500,000 Utang Wesel 6,000,000
Akum. Depresiasi-Peralatan -18,850,000 Total Liabilitas 37,640,000

Modal
Modal Tn Andara 68,630,000
(-) Prive 49,000,000
Total Modal Tn Andara 19,630,000

Total Aset 57,270,000 Total Modal dan Liablitas 57,270,000

PT Lavender
Laporan Perubahan Modal

Modal Awal 71,680,000

Rugi (3,050,000)
Modal Akhir 68,630,000