LATIHAN 3.

1
NAMA : Ria dwi ayu
NPM : 22101081043 PT. TAMARA RESEARCH
PERSAMAAN DASAR AKUNTANSI
BULAN AGUSTUS 2012

Aktiva(Harta)
Tanggal
Kas Piutang Perlengkapan Peralatan

3 85,000,000
5 -2,500,000 2,500,000
saldo 82,500,000 2,500,000
8 -15,000,000 15,000,000
saldo 67,500,000 15,000,000
11 50,000,000
saldo 117,500,000 2,500,000 15,000,000
14 -80,000,000 80,000,000
saldo 37,500,000 2,500,000 95,000,000
17 35,000,000
saldo 37,500,000 35,000,000 2,500,000 95,000,000
21 15,000,000
saldo 52,500,000 35,000,000 2,500,000 95,000,000
26 25,000,000 -25,000,000
saldo 77,500,000 10,000,000 2,500,000 95,000,000
30 -12,000,000
saldo 65,500,000 10,000,000 2,500,000 95,000,000
Total 173,000,000

Aset=(kas+piutang+peralatan+perlengkapan) 173,000,000
 Passiva
Keterangan
Utang Modal

85,000,000 Modal saham

pembelian perlengkapan
85,000,000
pembelian peralatan
85,000,000
50,000,000 kredit dari bank permata
50,000,000 85,000,000
pembelian kendaraan
50,000,000 85,000,000
35,000,000 piutang PT.KFC
50,000,000 120,000,000
15,000,000 penerimaan uang jasa PT.ATM
50,000,000 135,000,000
pembayaran piutang PT.KFC
50,000,000 135,000,000
-12,000,000 Beban gaji,listrik,telepon,dll
50,000,000 123,000,000
173,000,000

173,000,000
2. LATIHAN 3.9
NAMA : RIA DWI AYU
NPM : 22101081043

Aktiva(Harta)
Tanggal
Kas Piutang Perlengkapan Peralatan

1 82,000,000 21,000,000 6,000,000 46,000,000

3 37,000,000
saldo 119,000,000 21,000,000 6,000,000 46,000,000
4 100,000,000
saldo 219,000,000 21,000,000 6,000,000 46,000,000
5 -15,000,000 35,000,000
saldo 204,000,000 21,000,000 6,000,000 81,000,000
7 -3,200,000
saldo 200,800,000 21,000,000 6,000,000 81,000,000
8 -22,000,000
saldo 178,000,000 21,000,000 6,000,000 81,000,000
11 18,000,000 24,500,000
saldo 196,000,000 45,500,000 6,000,000 81,000,000
14 26,000,000
saldo 156,800,000 71,500,000 6,000,000 81,000,000
15 -3,000,000 12,000,000
saldo 193,800,000 71,500,000 18,000,000 81,000,000
16 -27,000,000
saldo 166,800,000 71,500,000 18,000,000 81,000,000
18 24,500,000 -24,500,000
saldo 191,300,000 47,000,000 18,000,000 81,000,000
19 -3,200,000
saldo 188,100,000 47,000,000 18,000,000 81,000,000
21 15,000,000 -15,000,000
saldo 203,100,000 32,000,000 18,000,000 81,000,000
22 -20,000,000
saldo 183,100,000 32,000,000 18,000,000 81,000,000
25 -16,000,000
saldo 167,100,000 32,000,000 18,000,000 81,000,000
28 -6,500,000
saldo 160,600,000 32,000,000 18,000,000 81,000,000
30 -4,800,000
saldo 155,800,000 32,000,000 18,000,000 81,000,000
Total 526,800,000

Aset = (kas+piutang+peralatan+perlengkapan+kendaraan+tanah+bangunan)
 PERSAMAAN AKUNTANSI
PT. PELANGI NUSA
PERIODE JANUARI 2012

Harta) Passiva
kendaraan Tanah Bangunan Utang Modal

60,000,000 140,000,000 55,000,000 300,000,000

37,000,000
60,000,000 140,000,000 55,000,000 337,000,000
100,000,000
60,000,000 140,000,000 155,000,000 337,000,000
20,000,000
60,000,000 140,000,000 175,000,000 337,000,000
-3,200,000
60,000,000 140,000,000 175,000,000 333,800,000
-22,000,000
60,000,000 140,000,000 153,000,000 333,800,000
42,500,000
60,000,000 140,000,000 153,000,000 376,300,000
26,000,000
60,000,000 140,000,000 153,000,000 402,300,000
9,000,000
60,000,000 140,000,000 162,000,000 402,300,000
40,000,000 13,000,000
40,000,000 60,000,000 140,000,000 175,000,000 402,300,000

40,000,000 60,000,000 140,000,000 175,000,000 402,300,000

-3,200,000
40,000,000 60,000,000 140,000,000 175,000,000 399,100,000

40,000,000 60,000,000 140,000,000 175,000,000 399,100,000

-20,000,000
40,000,000 60,000,000 140,000,000 155,000,000 399,100,000
-16,000,000
40,000,000 60,000,000 140,000,000 155,000,000 383,100,000
-6,500,000
40,000,000 60,000,000 140,000,000 155,000,000 376,000,000
-4,800,000
40,000,000 60,000,000 140,000,000 155,000,000 371,000,000
0,000 5

526,800,000
 Keterangan

posisi keuangan awal

Modal saham tambahan

Kredit usaha dari BCA

Dibeli peralatan cetak

Beban iklan

Dibayar utang usaha

Diterima pendapatan secara tunai dan kredit (PT WARNA WARNI

Diterima pesanan dibayar secara kredit (PT.ABC)

Dibeli perlengkapan cetak secara tunai dan kredit

Dibeli kendaraan bekas secara tunai dan kredit

Dilunasi pesanan PT. WARNA WARNI

Beban telpon,listrik,dan air

Diterima hasil pesanan PT.ABC, Sisanya dibayar bulan februari

Dibayar lunas utang kepada PT.Indoprint

Dividen

Beban gaji dan komisi pegawai

Beban bunga bank

526,800,000
 3. TUGAS 4.3 HAL 64
Nama : Ria dwi ayu
NPM: 22101081043
A. BUKU BESAR
I. KAS
AKUN KAS
2013 Keterangan Debit
1 1 Saldo awal 172,000,000
3 1 jasa PT Alam Permai 17,000,000
6 1 jasa PT ABC 34,000,000
10 1 Pelunasan PT Sumber Mas 19,000,000
14 1 Pelunasan alam permai 20,000,000

31 1 saldo 161,200,000

II. Piutang Usaha dan perlenngkapan

PIUTANG USAHA:
2013 keterangan Debit
1 1 Saldo awal 26,000,000
3 1 PT. Alam Permai 20,000,000

31 1 Saldo 7,000,000

Perlengkapan kantor :
2013 Keterangan Debit
1 1 Saldo awal 12,000,000
2 1 Pembelian tunai 17,000,000

31 1 Saldo 29,200,000

III. Sewa&peralatan:
Sewa dibayar di muka:
2013 Keterangan Debit
1 1 Saldo awal 85,000,000

31 1 Saldo 77,900,000
 Perlengkapan kantor
2013 Keterangan Debit
1 1 Saldo awal 65,000,000
21 1 Pembelian tunai/utang 19,000,000

31 1 Saldo 84,000,000

IV. PENYUSUTAN PERALATAN, KENDARAAN & PENYUSUSTAN KENDARAAN

AK. Peny.peralatan Kantor
2013 keterangan Debit

Kendaraan :
2013 keterangan Debit
1 1 Saldo awal 1,600,000,000

AK.penyusutan kendaraan
2013 keterangan Debit

V. Utang usaha, Bank, Modal Saham

2013 Keterangan Debit
13 1 Bayar took formula 21,000,000

utang bank :
2013 keterangan Debit

Modal saham
2013 keterangan Debit
 VI.Pendapatan, dividen,& untilities
2013 Keterangan Debit

Dividen
2013 keterangan Debit
22 1 Tunai 26,000.000

Beban utilites:
2013 keterangan Debit
19 1 Listrik,air,&telepon 4,500,000

VII. Beban gaji, BBM&maintenance

Beban gaji:
2013 keterangan Debit
28 1 Gaji januari 6,200,000

Beban BBM:
2013 keterangan Debit
15 1 Bensin, solar,oli 6,600,000

Beban Maintenance
2013 keterangan Debit
17 1 perbaikan-tunai 5,200,000

VIII. Beban bunga& sewa kantor

Beban bunga:
2013 keterangan Debit
29 1 Bunga Januari 5,100,000

Beban sewa kantor/garasi

2013 keterangan Debit
31 1 Biaya sewa januari 7,100,000
 B. DAFTAR/NERACA SALDO
NAMA AKUN DEBIT KREDIT
KAS 161,200,000
PIUTANG USAHA 7,000,000
PERLENGKAPAN KANTOR 29,200,000
SEWA KANTOR 77,900,000
PERALATAN KANTOR 84,000,000
AK.PENY.PERLATAN KANTOR 15,000,000
KENDARAAN 1,600,000,000
AK.PENY. KENDARAAN 300,000,000
UTANG USAHA 79,000,000
UTANG BANK 600,000,000
MODAL SAHAM 955,000,000
PENDAPATAN 71,000,000
BEBAN UNTILITIES 4,500,000
BEBAN GAJI 6,200,000
BEBAN BBM 6,600,000
BEBAN MAINTENANCE 5,200,000
BEBAN BUNGA 5,100,000
BEBAN SEWA KANTOR 7,100,000
DIVIDEN 26,000,000
TOTAL
2,020,000,000 2,020,000,000

LABA RUGI:
PENDAPATAN 71,000,000
BEBAN OPERASI :
Beban Untilities 4,500,000
Beban gaji karyawan 6,200,000
Beban BBM 6,600,000
Beban Maintenance 5,200,000
Beban bunga 5,100,000
Beban sewa kantor 7,100,000
Total beban operasi 34,700,000
Laba bulan berjalan/EBIT 36,300,000

C. Laporan Keuangan
Laporan perubahan kuitas
Keterangan Modal saham Laba ditahan Ekuitas
saldo awal 955,000,000 0 955,000,000
perubahan modal
 laba usaha 36,300,000 36,300,000
dividen 26,000,000 26,000,000
saldo akhir 955,000,000 10,300,000 965,300,000

Laporan posisi keuangan:

AKTIVA DEBET PASSIVA KREDIT
Kas 161,200,000 Utang usaha 79,000,000
Piutang usaha 7,000,000 Utang bank 600,000,000
Perlengkapan 29,200,000
Sewa kantor dibayar dimuka 77,900,000 Ekuitas
Peralatan 84,000,000 modal saham 955,000,000
Ak. Peny. Kendaraan 15,000,000 laba ditahan 10,300,000
Utang usaha 1,600,000,000
Utang bank 300,000,000
Modal saham
Total aktiva 1,644,300,000 Total passiva 1,644,300,000
 2013 Keterangan Kredit
2 1 perlengkapan kantor 17,200,000
13 1 Bayar took formula 21,000,000
15 1 Bensin,solar,oli 6,600,000
17 1 Perbaikan kendaraan 5,200,000
19 1 Beban ultities 4,500,000
21 1 Peralatan kantor 9,000,000
22 1 Dividen 26,000,000
28 1 Gaji-januari 6,200,000
29 1 Bungs bsnk-januari 5,100,000

2013 keterangan kredit

10 1 PT.Sumber Mas 19,000,000
14 1 Pembayaran Alam Permai 20,000,000

2013 Keterangan kredit

2013 Keterangan kredit

31 1 sewa-januari 7,100,000
 2013 Keterangan Kredit

2013 Keterangan Kredit

1 1

2013 Keterangan Kredit

1 1

2013 Keterangan Kredit

1 1 300,000,000

2013 Keterangan kredit

1 1 saldo awal 90,000,000
21 1 peralatan kantor 10,000,000
31 1 saldo 79,000,000

2013 Keterangan Kredit

1 1 saldo awal 600,000,000

2013 Keterangan Kredit

1 1 saldo awal 955,000,000
2013 Keterangan kredit
3 1 PT.ALAM PERMAI 37,000,000
6 1 PT.ABC 34,000,000
31 1 saldo 71,000,000

2013 Keterangan Kredit

2013 Keterangan Kredit

2013 Keterangan Kredit

2013 Keterangan Kredit

2013 Keterangan Kredit

2013 Keterangan Kredit

2013 Keterangan Kredit

 4. LATIHAN 4.6 HAL 47
Nama : ria dwi ayu p
NPM: 22101081043
JURNAL
NO KETERANGAN
kas, pendapatan PT Domino dibukukan terlalu kecil sejumlah
1
Rp. 5juta, saldo kas lebih rendah, padahal fisiknya lebih besar.
2 Piutang usaha, pendapatan PT. Niaga Jaya
kas, piutang usaha PT. Bina warga
3 dibukukan terlalu rendah sejumlah Rp. 2juta, saldo kas dalam buku
lebih rendah tapi fisikmya lebih tinggi
4 Dividen, kas
peralatan kantor
utang usaha
5
dibukukan terlau rendah Rp. 10 juta, padahal kewajiban kepada
kreditor adalah lebih tinggi
perlengkapan kantor
6 kas
dibukukan terlalu besar Rp. 500.000
utang usaha
7 kas
Beban iklan
Gaji pegawai
Beban utilities
8
kas
beban iklan dicatat terlalu tinggi Rp. 5juta, sedangkan gaji pegawai
dicatat terlalu rendah, dan jumlah kas dicatat terlalu rendah
Kendaraan
9.
kas
10 Kas
Utang bank
DEBIT KREDIT

87,000,000 87,000,000

66,000,000 66,000,000

12,000,000 12,000,000

36,000,000 36,000,000

2,400,000 2,400,000

17,000,000 17,000,000

12,000,000
32,000,000
9,000,000
53,000,000

125,000,000 125,000,000

175,000,000 175,000,000