Nama : Aprillia Ananda Karoma

Nim : 20.023.61.201.094
Kelas : 2 C Manajemen
Matkul : Pengantar Akuntansi
UAS

Tanggal Keterangan Ref Debet Kredit

2001
Des 31. 1 HPP 2,280,000,000
Persediaan Barang dagang (awal) 2,280,000,000
HPP 5,632,000,000
Pembelian 5,632,000,000
Persediaan barang dagang (akhir) 2,330,000,000
HPP 2,330,000,000
HPP 88,000,000
Be Angkut Pembelian 88,000,000
Retur Pembelian 49,000,000
HPP 49,000,000
Potongan Pembelian 112,500,000
HPP 112,500,000
31. 2 Biaya Asuransi 12,000,000
Asuransi dibayar dimuka 12,000,000
31. 3 Biaya Perlengkapan 35,000,000
Perlengkapan 35,000,000
31. 4 Biaya Depresiasi Peralatan 150,000,000
Akum. Depresiasi Peralatan 150,000,000
31. 5 Biaya Gaji 40,000,000
Utang Gaji 40,000,000
Total 10,728,500,000 10,728,500,000
 PERUSAHAAN DAGAN
NERACA LAJU
PER 31 DESEMBE
Nama : Aprillia Ananda Karoma
Nim : 20.023.61.201.094
Neraca Saldo Jurnal Penyesuaian
No. Akun Keterangan
Debet Kredit Debet
Kas 399,500,000
Piutang Dagang 1,324,000,000
Persediaan Barang Dagang 2,280,000,000 2,330,000,000
Persediaan Perlengkapan 52,000,000
Asuransi Dibayar Dimuka 36,000,000
Peralatan 1,500,000,000
Akum. Depresiasi Peralatan 450,000,000
Utang Dagang 1,199,000,000
Utang Pajak 39,000,000
Modal Ny. Darmanto 3,692,000,000
Prive Ny. Darmanto 900,000,000
Penjualan 8,949,000,000
Retur dan Potongan Penjualan 92,000,000
Potongan Tunai Penjualan 133,000,000
Pembelian 5,632,000,000
Retur dan Potongan Pembelian 49,000,000 49,000,000
Biaya Angkut Pembelian 88,000,000
Potongan Tunai Pembelian 112,500,000 112,500,000
Biaya Gaji 1,180,000,000 40,000,000
Biaya Sewa 360,000,000
Biaya Iklan 270,000,000
Biaya Pemeliharaan 56,000,000
Macam-Macam Biaya 188,000,000
Total 14,490,500,000 14,490,500,000
HPP 8,000,000,000
Biaya Asuransi 12,000,000
Biaya Perlengkapan 35,000,000
Biaya Dep. Peratalan 150,000,000
Utang Gaji
10,728,500,000
Laba Bersih
 PERUSAHAAN DAGANG BAHANA
NERACA LAJUR
PER 31 DESEMBER 2001

Jurnal Penyesuaian Ns. Disesuaikan Laba Rugi

Kredit Debet Kredit Debet Kredit
399,500,000
1,324,000,000
2,280,000,000 2,330,000,000
35,000,000 17,000,000
12,000,000 24,000,000
1,500,000,000
150,000,000 600,000,000
1,199,000,000
39,000,000
3,692,000,000
900,000,000
8,949,000,000 8,949,000,000
92,000,000 92,000,000
133,000,000 133,000,000
5,632,000,000 - -
- -
88,000,000 - -
- -
1,220,000,000 1,220,000,000
360,000,000 360,000,000
270,000,000 270,000,000
56,000,000 56,000,000
188,000,000 188,000,000

2,491,500,000 5,508,500,000 5,508,500,000

12,000,000 12,000,000
35,000,000 35,000,000
150,000,000 150,000,000
40,000,000 40,000,000
10,728,500,000 14,519,000,000 14,519,000,000 8,024,500,000 8,949,000,000
924,500,000
 Neraca
Debet Kredit
399,500,000
1,324,000,000
2,330,000,000
17,000,000
24,000,000
1,500,000,000
600,000,000
1,199,000,000
39,000,000
3,692,000,000
900,000,000

40,000,000
6,494,500,000 5,570,000,000
924,500,000