: Balalimbu
Nim : 20.023.61.201.097
Kelas : 2 C Manajemen
Jurnal Penyesuaian
Perusahaan Dagang Bahana
Periode 31 Desember 2001
Tanggal Keterangan Ref Debet
2001
Des 31. 1 HPP 2,280,000,000
Persediaan Barang dagang (awal)
HPP 5,632,000,000
Pembelian
Persediaan barang dagang (akhir) 2,330,000,000
HPP
HPP 88,000,000
Be Angkut Pembelian
Retur Pembelian 49,000,000
HPP
Potongan Pembelian 112,500,000
HPP
31. 2 Biaya Asuransi 12,000,000
Asuransi dibayar dimuka
31. 3 Biaya Perlengkapan 35,000,000
Perlengkapan
31. 4 Biaya Depresiasi Peralatan 150,000,000
Akum. Depresiasi Peralatan
31. 5 Biaya Gaji 40,000,000
Utang Gaji
Total 10,728,500,000
Kredit
2,280,000,000
5,632,000,000
2,330,000,000
88,000,000
49,000,000
112,500,000
12,000,000
35,000,000
150,000,000
40,000,000
10,728,500,000
Nama : Niar Balalimbu
Nim : 20.023.61.201.097
Neraca Saldo
No. Akun Keterangan
Debet Kredit
Kas Rp 399,500,000
Piutang Dagang Rp 1,324,000,000
Persediaan Barang Dagang Rp 2,280,000,000
Persediaan Perlengkapan Rp 52,000,000
Asuransi Dibayar Dimuka Rp 36,000,000
Peralatan Rp 1,500,000,000
Akum. Depresiasi Peralatan Rp 450,000,000
Utang Dagang Rp 1,199,000,000
Utang Pajak Rp 39,000,000
Modal Ny. Darmanto Rp 3,692,000,000
Prive Ny. Darmanto Rp 900,000,000
Penjualan Rp 8,949,000,000
Retur dan Potongan Penjualan Rp 92,000,000
Potongan Tunai Penjualan Rp 133,000,000
Pembelian Rp 5,632,000,000
Retur dan Potongan Pembelian Rp 49,000,000
Biaya Angkut Pembelian Rp 88,000,000
Potongan Tunai Pembelian Rp 112,500,000
Biaya Gaji Rp 1,180,000,000
Biaya Sewa Rp 360,000,000
Biaya Iklan Rp 270,000,000
Biaya Pemeliharaan Rp 56,000,000
Macam-Macam Biaya Rp 188,000,000
Total Rp 14,490,500,000 Rp 14,490,500,000
HPP
Biaya Asuransi
Biaya Perlengkapan
Biaya Dep. Peratalan
Utang Gaji
Laba Bersih
Neraca Lajur
Perusahaan Dagang Bahana
Periode 31 Desember 2001
Rp 900,000,000
Rp 92,000,000
Rp 133,000,000
Rp 5,632,000,000 Rp -
Rp 49,000,000
Rp 88,000,000 Rp -
Rp 112,500,000
Rp 40,000,000 Rp 1,220,000,000
Rp 360,000,000
Rp 270,000,000
Rp 56,000,000
Rp 188,000,000
Rp 600,000,000
Rp 1,199,000,000
Rp 39,000,000
Rp 3,692,000,000
Rp 8,949,000,000 Rp 8,949,000,000
Rp 92,000,000
Rp 133,000,000
Rp -
Rp - Rp -
Rp -
Rp - Rp -
Rp 1,220,000,000
Rp 360,000,000
Rp 270,000,000
Rp 56,000,000
Rp 188,000,000
Rp 5,508,500,000
Rp 12,000,000
Rp 35,000,000
Rp 150,000,000
Rp 40,000,000
Rp 14,519,000,000 Rp 8,024,500,000 Rp 8,949,000,000
Rp 924,500,000
Neraca
Debet Kredit
Rp 399,500,000
Rp 1,324,000,000
Rp 2,330,000,000
Rp 17,000,000
Rp 24,000,000
Rp 1,500,000,000
Rp 600,000,000
Rp 1,199,000,000
Rp 39,000,000
Rp 3,692,000,000
Rp 900,000,000
Rp 40,000,000
Rp 6,494,500,000 Rp 5,570,000,000
Rp 924,500,000