Bagan Perkiraan Akuntansi Data Pelanggan (Customers)

Ref Nama Perkiraan Type Kode

Nama Pelanggan Termin
1-0000 Aktiva Header Pel.
1-1100 Kas Di Bank Detail CUS0 Penjualan Tunai
1-1200 Kas Yang Belum Di Setor Detail CUS1 Toko Electron 1/10, n/30
1-1300 Kas Kecil Detail CUS2 Toko Kosmotika 1/10, n/30
1-2100 Piutang Dagang Detail CUS3 Toko Aquarius 1/10, n/30
1-2200 Asuransi Di bayar Di muka Detail Total
1-3000 Supplies Detail
1-4000 Persediaan Detail
1-5100 Gedung - Nilai Buku Header Data Pemasok (Vendors)
1-5110 Nilai Perolehan Gedung Detail Kode Nama Pemasok Termin
1-5120 Akum. Depresiasi Gedung Detail Pem.
1-5200 Kendaraan - Nilai Buku Header SUP1 UD Haralex 2/10, n/30
1-5210 Nilai Perolehan Kendaraan Detail SUP2 UD Mega Elektro 2/10, n/30
1-5220 Akum Depresiasi Kendaraan Detail SUP3 UD SinarX 2/10, n/30
1-5300 Peralatan - Nilai Buku Header Total
1-5310 Nilai Perolehan Peralatan Detail
1-5320 Akum Depresiasi Peralatan Detail
2-0000 Kewajiban Header Data Persediaan
2-1100 Hutang Dagang Detail No Nama Unit
2-1200 PPN Header RN867 Cosmos 21
2-1210 PPN Masukan Detail TS135 Electrox 30
2-1220 PPN Keluaran Detail Jumlah
2-1300 Hutang Gaji Detail
2-2000 Pinjaman BCA Detail
3-0000 Ekuitas Header
3-1000 Ekuitas Bagiyo Detail
3-2000 Prive Bagiyo Detail
3-8000 Retained Earning Detail
3-9000 Current Year Earning Detail
3-9999 Historical Balancing Detail
4-0000 Pendapatan Header
4-1100 Penjualan Barang Detail
4-1120 Penjualan Jasa Detail
4-2100 Pungutan Biaya Transport Detail
4-2200 Pungutan Denda Pembayaran Detail
4-2300 Retur Penjualan Detail
5-0000 Harga Pokok Penjualan Header
5-1100 HPP Barang Dagangan Detail
5-2100 Potongan Penjualan Detail
6-0000 Beban - Beban Header
6-1100 Beban Iklan Detail
6-1200 Beban Depresiasi Detail
6-1300 Potongan Pembelian Detail
6-1350 Beban Denda Pembayaran Detail
6-1400 Beban Asuransi Detail
6-1500 Beban Pemeliharaan Detail
6-1600 Beban Supplies Detail
6-1700 Beban Gaji Detail
6-1800 Beban Utiliti Detail
6-1900 Retur Pembelian Detail
8-0000 Pendapatan Di luar Usaha Header
8-1100 Pendapatan bunga Detail
9-0000 Beban Di Luar Usaha Header
9-1100 Beban Bunga Detail
9-1200 Beban Administrasi Detail
 Saldo Piutang Dg. Saldo Piutang Dg.
Nopember 2004 Desember 2004

Rp 22,000,000.00
Rp 30,800,000.00
Rp 11,000,000.00

Saldo Hutang Dg. Saldo Hutang Dg.

Nopember 2004 Desember 2004
Rp 38,500,000.00
Rp 19,800,000.00
Rp 8,800,000.00

Harga/Unit Jumlah
Rp 1,000,000.00 Rp 21,000,000.00
Rp 800,000.00 Rp 24,000,000.00
Rp 45,000,000.00
 UD NIAGARA
NERACA
Per 01 Desember 2004

Tgl Nama Perkiraan Uraian Ref Debet

Dec-04 1 Kas Di Bank 1-1100 Rp 41,400,000.00
1 Kas Kecil 1-1300 Rp 1,000,000.00
1 Piutang Dagang 1-2100 Rp 63,800,000.00
1 Asuransi Di bayar Di muka 1-2200 Rp 7,200,000.00
1 Supplies 1-3000 Rp 17,400,000.00
1 Persediaan 1-4000 Rp 45,000,000.00
1 Nilai Perolehan Gedung 1-5110 Rp 285,000,000.00
1 Akum. Depresiasi Gedung 1-5120
1 Nilai Perolehan Kendaraan 1-5210 Rp 64,000,000.00
1 Akum Depresiasi Kendaraan 1-5220
1 Hutang Dagang 2-1100
1 PPN Keluaran 2-1220
1 PPN Masukan 2-1210 Rp 5,300,000.00
1 Pinjaman BCA 2-2000
1 Ekuitas Bagiyo 3-1000
Jumlah Rp 530,100,000.00
 Kredit

Rp 23,250,000.00

Rp 31,000,000.00
Rp 67,100,000.00
Rp 4,800,000.00

Rp 100,000,000.00
Rp 303,950,000.00
Rp 530,100,000.00
 UD Niagara
Jurnal Umum
Per Desember 2004
Halaman:
Tanggal Nama Perkiraan Uraian Ref Debet
Dec-04 1 Kas Di Bank Nrc. Sld. Awal 1-1100 Rp 41,400,000.00
1 Kas Kecil Nrc. Sld. Awal 1-1300 Rp 1,000,000.00
1 Piutang Dagang Nrc. Sld. Awal 1-2100 Rp 63,800,000.00
1 Asuransi Di bayar Di muka Nrc. Sld. Awal 1-2200 Rp 7,200,000.00
1 Supplies Nrc. Sld. Awal 1-3000 Rp 17,400,000.00
1 Persediaan Nrc. Sld. Awal 1-4000 Rp 45,000,000.00
1 Nilai Perolehan Gedung Nrc. Sld. Awal 1-5110 Rp 285,000,000.00
1 Nilai Perolehan Kendaraan Nrc. Sld. Awal 1-5210 Rp 64,000,000.00
1 PPN Masukan Nrc. Sld. Awal 2-1210 Rp 5,300,000.00
1 Akum. Depresiasi Gedung Nrc. Sld. Awal 1-5120
1 Akum Depresiasi Kendaraan Nrc. Sld. Awal 1-5220
1 Hutang Dagang Nrc. Sld. Awal 2-1100
1 PPN Keluaran Nrc. Sld. Awal 2-1220
1 Pinjaman BCA Nrc. Sld. Awal 2-2000
1 Ekuitas Bagiyo Nrc. Sld. Awal 3-1000

16 Penjualan Barang Retur penjualan 4-1100 Rp 2,200,000.00

16 PPN Keluaran Tk. Kosmotika 2-1220 Rp 220,000.00
16 Piutang Dagang CUS2 1-2100
16 Persediaan Retur penjualan 1-4000 Rp 1,600,000.00
16 HPP Barang Dagangan Retur penjualan 5-1100

19 Hutang Dagang SUP2 2-1100 Rp 2,970,000.00

19 Persediaan Retur Pembelian 1-4000
19 PPN Masukan UD Mega Elektro 2-1210

Jumlah Rp 537,090,000.00
 JU-1
Kredit

Rp 23,250,000.00
Rp 31,000,000.00
Rp 67,100,000.00
Rp 4,800,000.00
Rp 100,000,000.00
Rp 303,950,000.00

Rp 2,420,000.00

Rp 1,600,000.00

Rp 2,700,000.00
Rp 270,000.00

Rp 537,090,000.00
 UD Niagara
Jurnal Penjualan
Per Desember 2004

Kode Debet
Tanggal Keterangan Ref
Cust. Piutang Dagang
Dec-04 14 CUS1 Toko Electron Rp 27,440,000.00
15 CUS2 Toko Kosmotika Rp 27,570,000.00

31 Rp 55,010,000.00
1-2100
 UD Niagara
Jurnal Penjualan
Per Desember 2004
Jpenj-1
Debet Kredit
HPP Penjualan Persediaan Pungt. Biaya Transp. PPN Keluaran
Rp 18,000,000.00 Rp 24,900,000.00 Rp 18,000,000.00 Rp 50,000.00 Rp 2,490,000.00
Rp 18,000,000.00 Rp 25,000,000.00 Rp 18,000,000.00 Rp 70,000.00 Rp 2,500,000.00

Rp 36,000,000.00 Rp 49,900,000.00 Rp 36,000,000.00 Rp 120,000.00 Rp 4,990,000.00

5-1100 4-1100 1-4000 4-2100 2-1220
 UD Niagara
Jurnal Pembelian
Per Desember 2004

Debet
Tanggal Kode Sup Nama Supplier Termin
Pembelian (Persediaan)
Dec-04 17 SUP1 UD Haralex 2/10, n/30 Rp 16,550,000.00
18 SUP2 UD Mega Elektro 2/10, n/30 Rp 20,000,000.00

31 Rp 36,550,000.00
1-4000
ara
belian
er 2004
Jpemb-1
Debet Kredit
Biaya Transport PPN Masukan Hutang Dagang
Rp 80,000.00 Rp 1,655,000.00 Rp 18,285,000.00
Rp 100,000.00 Rp 2,000,000.00 Rp 22,100,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 180,000.00 Rp 3,655,000.00 Rp 40,385,000.00
4-2100 2-1210 2-1100
 Debet
Kode
Tanggal Keterangan No. Cek
Vendor Kas Bank Potongan Penjualan

Dec-04
4 Pendapatan Service 29 Rp 935,000.00
5 Pendapatan Service 15 Rp 495,000.00
6 Pendapatan Service 110 Rp 275,000.00
7 CUS2 Toko Kosmotika 34 Rp 30,492,000.00 Rp 280,000.00
8 CUS1 Toko Electron 111 Rp 21,780,000.00 Rp 200,000.00
25 CUS0 Penjualan Tunai 444 Rp 26,450,000.00
26 CUS3 Toko Aquarius 131 Rp 11,100,000.00
27 CUS0 Penjualan Tunai 210 Rp 21,335,000.00

31 Rp 112,862,000.00 Rp 480,000.00
1-1100 5-2100
 UD Niagara
Jurnal Kas Masuk
Per Desember 2004

Debet Kredit
HPP Barang Pungutan Biaya Pungutan Denda
PPN Keluaran PPN Keluaran
Dagangan Transport Pembayaran

Rp 85,000.00
Rp 45,000.00
Rp 25,000.00
Rp 28,000.00 Rp -
Rp 20,000.00 Rp -
Rp 19,250,000.00 Rp 50,000.00 Rp 2,400,000.00
Rp - Rp 100,000.00
Rp 15,575,000.00 Rp 50,000.00 Rp 1,935,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 48,000.00 Rp 34,825,000.00 Rp 100,000.00 Rp 4,490,000.00 Rp 100,000.00
2-1220 5-1100 4-2100 2-1220 4-2200
 JKM-1
Kredit
Persediaan Penjualan Barang Piutang Dagang Penjualan Jasa

Rp 850,000.00
Rp 450,000.00
Rp 250,000.00
Rp 30,800,000.00
Rp 22,000,000.00
Rp 19,250,000.00 Rp 24,000,000.00
Rp 11,000,000.00
Rp 15,575,000.00 Rp 19,350,000.00

Rp 34,825,000.00 Rp 43,350,000.00 Rp 63,800,000.00 Rp 1,550,000.00

1-4000 4-1100 1-2100 4-1120
 UD N
Jurnal K
Per Dese

D
Kode
Tanggal Keterangan No. Cek
Vendor Hutang Dagang

Dec-04 1 Pengambilan Prive 1

2 Pembayaran Gaji 2
3 Pembelian Peralatan 3
4 Penmbayaran Beban Utiliti 4
9 SUP1 UD Haralex 5 Rp 38,500,000.00
9 SUP2 UD Mega Elektro 6 Rp 19,800,000.00
28 SUP3 UD SinarX 7 Rp 8,800,000.00
31 Pembayaran Kpd BCA
31 Pembayaran Bunga
31 Peengisian Kas Kecil

31 Rp 67,100,000.00
2-1100
 UD Niagara
Jurnal Kas Keluar
Per Desember 2004

Debet Kredit
Lain - Lain
Persediaan PPN Masukan
Nama akun Ref Jumlah
Prive Bagiyo 3-2000 Rp 3,000,000.00
Beban Gaji 6-1700 Rp 3,200,000.00
Nilai Perolehan Peralatan 1-5310 Rp 6,600,000.00
Beban Utiliti 6-1800 Rp 1,320,000.00
Rp 70,000.00
Rp 36,000.00
Beban Denda Pembayaran 6-1350 Rp 80,000.00
Pinjaman BCA 2-2000 Rp 5,000,000.00
Beban Bunga 9-1100 Rp 1,500,000.00
Kas Kecil 1-1300 Rp 990,000.00

Rp - Rp - Rp - Rp 21,690,000.00 106,000.00
2-1210 4-2200
 JKK-1
Kredit
Potongan
Kas Bank
Pembelian
Rp 3,000,000.00
Rp 3,200,000.00
Rp 6,600,000.00
Rp 1,320,000.00
Rp 700,000.00 Rp 37,730,000.00
Rp 360,000.00 Rp 19,404,000.00
Rp 8,880,000.00
Rp 6,500,000.00

Rp 990,000.00

Rp 1,060,000.00 Rp 87,624,000.00
6-1300 1-1100
 UD Niagara
Jurnal Kas Kecil
Per Desember 2004

Debet
Tanggal No. Bukti Keterangan
Nama Akun Ref
Dec-04 10 VKK1-12 Pembayaran Iklan Beban Iklan 6-1100
10 VKK2-12 Pembayaran Biaya Pemeliharaan Beban Pemeliharaan 6-1500
11 VKK3-12 Pembayaran Biaya Pemeliharaan Beban Pemeliharaan 6-1500

31
 JKK-1
Debet Kredit
Jumlah Kas Kecil
Rp 275,000.00 Rp 275,000.00
Rp 495,000.00 Rp 495,000.00
Rp 220,000.00 Rp 220,000.00

Rp 990,000.00 Rp 990,000.00
1-1300
 UD Niagara
Kartu Persediaan
Per Desember 2004
Cosmos
No Masuk
Tanggal Keterangan
Dokumen Satuan Harga
Dec-04 1 Saldo Awal
14 F1-12 Penjualan
15 F2-12 Penjualan
17 R22-12 Pembelian 5 Rp 1,100,000.00
18 G15-12 Pembelian 10 Rp 1,100,000.00
25 Cek444 Penjualan
27 Cek210 Penjualan
 UD Niagara
Kartu Persediaan
Per Desember 2004

Masuk Keluar Saldo

Jumlah Satuan Harga Jumlah Satuan Harga
21 Rp 1,000,000.00
6 Rp 1,000,000.00 Rp 6,000,000.00 15 Rp 1,000,000.00
10 Rp 1,000,000.00 Rp 10,000,000.00 5 Rp 1,000,000.00
Rp 5,500,000.00 10 Rp 1,050,000.00
Rp 11,000,000.00 20 Rp 1,075,000.00
10 Rp 1,075,000.00 Rp 10,750,000.00 10 Rp 1,075,000.00
5 Rp 1,075,000.00 Rp 5,375,000.00 5 Rp 1,075,000.00
 RN867
Saldo
Jumlah
Rp 21,000,000.00
Rp 15,000,000.00
Rp 5,000,000.00
Rp 10,500,000.00
Rp 21,500,000.00
Rp 10,750,000.00
Rp 5,375,000.00
 UD Niagara
Kartu Persediaan
Per Desember 2004
Electrox
Masuk
Tanggal No Dokumen Keterangan
Satuan Harga
Dec-04 1 Saldo Awal
14 F1-12 Penjualan
15 F2-12 Penjualan
16 M1-12 Retur Penjualan 2 Rp 800,000.00
17 R22-12 Pembelian 13 Rp 850,000.00
18 G15-12 Pembelian 10 Rp 900,000.00
19 RN1-12 Retur Pembelian
25 Cek444 Penjualan
27 Cek210 Penjualan
 UD Niagara
Kartu Persediaan
Per Desember 2004

Masuk Keluar Saldo

Jumlah Satuan Harga Jumlah Satuan Harga
Rp - Rp - 30 Rp 800,000.00
15 Rp 800,000.00 Rp 12,000,000.00 15 Rp 800,000.00
10 Rp 800,000.00 Rp 8,000,000.00 5 Rp 800,000.00
Rp 1,600,000.00 Rp - 7 Rp 800,000.00
Rp 11,050,000.00 20 Rp 832,500.00
Rp 9,000,000.00 30 Rp 855,000.00
Rp - 3 Rp 855,000.00 Rp 2,565,000.00 27 Rp 950,000.00
10 Rp 832,500.00 Rp 8,325,000.00 20 Rp 416,250.00
12 Rp 416,250.00 Rp 4,995,000.00 8 Rp 416,250.00
 TS135
Saldo
Jumlah
Rp 24,000,000.00
Rp 12,000,000.00
Rp 4,000,000.00
Rp 5,600,000.00
Rp 16,650,000.00
Rp 25,650,000.00
Rp 25,650,000.00
Rp 8,325,000.00
Rp 3,330,000.00
BUKU BESAR PEMBANTU PIUTANG DAGANG
Toko Electron CUS1
Tanggal Ref Debet Kredit Saldo
Dec-04 Rp 22,000,000.00
14 Jpenj-1 Rp 27,440,000.00 Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
Rp - Rp 49,440,000.00
8 JKM-1 Rp 22,000,000.00 Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
Rp - Rp - Rp 27,440,000.00
BUKU BESAR PEMBANTU PIUTANG DAGANG
Toko Kosmotika CUS2
Tanggal Ref Debet Kredit Saldo
Dec-04 Rp 30,800,000.00
Rp - Rp 30,800,000.00
15 Jpenj-1 Rp 27,570,000.00 Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
Rp - Rp 58,370,000.00
7 JKM-1 Rp 30,800,000.00 Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
 Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
Rp - Rp - Rp 27,570,000.00
16 JU-1 Rp - Rp 2,420,000.00 Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
Rp - Rp - Rp 25,150,000.00
BUKU BESAR PEMBANTU PIUTANG DAGANG
Toko Aquarius CUS3
Tanggal Ref Debet Kredit Saldo
Dec-04 Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
Rp - Rp 11,000,000.00
26 JKM-1 Rp 11,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
BUKU BESAR PEMBANTU HUTANG DAGANG
UD Haralex SUP1
Tanggal Ref Debet Kredit Saldo
Dec-04 Rp 38,500,000.00
17 Jpemb-1 Rp 18,285,000.00 Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
Rp - Rp 56,785,000.00
9 JKK-1 Rp 38,500,000.00 Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
Rp - Rp - Rp 18,285,000.00
BUKU BESAR PEMBANTU HUTANG DAGANG
UD Mega Elektro SUP2
Tanggal Ref Debet Kredit Saldo
Dec-04 Rp 19,800,000.00
Rp - Rp 19,800,000.00
18 Jpemb-1 Rp 22,100,000.00 Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
Rp - Rp 41,900,000.00
9 JKK-1 Rp 19,800,000.00 Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
 Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
Rp - Rp - Rp 22,100,000.00
19 JU-1 Rp 2,970,000.00 Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
Rp - Rp - Rp 19,130,000.00
BUKU BESAR PEMBANTU HUTANG DAGANG
UD SinarX SUP3
Tanggal Ref Debet Kredit Saldo
Dec-04 Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
Rp - Rp 8,800,000.00
28 JKK-1 Rp 8,800,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
 UD Niagara
Neraca Saldo Pembantu Piutang Dagang
Per 31 Desember 2004

NO Nama Customer Jumlah

CUS1 Toko Electron Rp 27,440,000.00
CUS2 Toko Kosmotika Rp 25,150,000.00
CUS3 Toko Aquarius Rp -
Total Rp 52,590,000.00

UD Niagara
Neraca Saldo Pembantu Hutang Dagang
Per 31 Desember 2004

NO Nama Supplier Jumlah

SUP1 UD Haralex Rp 18,285,000.00
SUP2 UD Mega Elektro Rp 19,130,000.00
SUP3 UD SinarX Rp -
Total Rp 37,415,000.00
Perkiraan: Kas Di Bank
Tgl Uraian Ref Debet Kredit
Dec-04 1 Nrc. Sld. Awal JU-1 Rp 41,400,000.00 Rp -
31 JKM-1 Rp 112,862,000.00 Rp -
31 JKK-1 Rp - Rp 87,624,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-1100
Saldo Debet Saldo Kredit
Rp 41,400,000.00 Rp -
Rp 154,262,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Rp 66,638,000.00 Rp -
Perkiraan: Kas Yang Belum Di Setor
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-1200
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Kas Kecil
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 1,000,000.00 Rp -
31 JKK-1 Rp - Rp 990,000.00
31 JKK-1 Rp 990,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-1300
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 1,000,000.00 Rp -
Rp 10,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Rp 1,000,000.00 Rp -
Perkiraan: Piutang Dagang
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 63,800,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
16 CUS2 JU-1 Rp - Rp 2,420,000.00
31 Jpenj-1 Rp 55,010,000.00 Rp -
31 JKM-1 Rp - Rp 63,800,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-2100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 63,800,000.00 Rp -
Rp 61,380,000.00 Rp -
Rp 116,390,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 52,590,000.00 Rp -
Perkiraan: Asuransi Di bayar Di muka
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 7,200,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp -
Rp -
Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp - Rp 750,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-2200
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 7,200,000.00 Rp -
Rp 6,450,000.00 Rp -
Rp 6,450,000.00 Rp -
Rp 6,450,000.00 Rp -
Rp 6,450,000.00 Rp -
Perkiraan: Supplies
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 17,400,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
31 Penyesuaian AJP-1 Rp - Rp 5,000,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-3000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 17,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Rp 12,400,000.00 Rp -
Perkiraan: Persediaan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 45,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
16 Retur penjualan JU-1 Rp 1,600,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
19 Retur Pembelian JU-1 Rp - Rp 2,700,000.00
31 Jpenj-1 Rp - Rp 36,000,000.00
31 Jpemb-1 Rp 36,550,000.00
31 JKM-1 Rp - Rp 34,825,000.00

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-4000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 45,000,000.00 Rp -
Rp 46,600,000.00 Rp -
Rp 46,600,000.00 Rp -
Rp 46,600,000.00 Rp -
Rp 46,600,000.00 Rp -
Rp 43,900,000.00 Rp -
Rp 7,900,000.00 Rp -
Rp 44,450,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp 9,625,000.00 Rp -
Perkiraan: Nilai Perolehan Gedung
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 285,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-5110
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Rp 285,000,000.00 Rp -
Perkiraan: Akum. Depresiasi Gedung
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp - Rp 23,250,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp - Rp 750,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-5120
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 23,250,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Rp - Rp 24,000,000.00
Perkiraan: Nilai Perolehan Kendaraan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 64,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-5210
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Rp 64,000,000.00 Rp -
Perkiraan: Akum Depresiasi Kendaraan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp - Rp 31,000,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp - Rp 500,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-5220
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,000,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Rp - Rp 31,500,000.00
Perkiraan: Nilai Perolehan Peralatan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
3 JKK-1 Rp 6,600,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-5310
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Rp 6,600,000.00 Rp -
Perkiraan: Akum Depresiasi Peralatan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp - Rp 100,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 1-5320
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Perkiraan: Hutang Dagang
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp - Rp 67,100,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
19 SUP2 JU-1 Rp 2,970,000.00 Rp -
31 Jpemb-1 Rp - Rp 40,385,000.00
31 JKK-1 Rp 67,100,000.00 Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 2-1100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 67,100,000.00
Rp - Rp 64,130,000.00
Rp - Rp 104,515,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Rp - Rp 37,415,000.00
Perkiraan: PPN
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 2-1200
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: PPN Masukan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp 5,300,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
19 UD Mega Elektro JU-1 Rp - Rp 270,000.00
31 Jpemb-1 Rp 3,655,000.00 Rp -
31 JKK-1 Rp - Rp 106,000.00

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 2-1210
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,300,000.00 Rp -
Rp 5,030,000.00 Rp -
Rp 8,685,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Rp 8,579,000.00 Rp -
Perkiraan: PPN Keluaran
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp - Rp 4,800,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
16 Tk. Kosmotika JU-1 Rp 220,000.00 Rp -
31 Jpenj-1 Rp - Rp 4,990,000.00
31 JKM-1 Rp 48,000.00 Rp 4,490,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 2-1220
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 4,800,000.00
Rp - Rp 4,800,000.00
Rp - Rp 4,800,000.00
Rp - Rp 4,800,000.00
Rp - Rp 4,800,000.00
Rp - Rp 4,580,000.00
Rp - Rp 9,570,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Rp - Rp 14,012,000.00
Perkiraan: Hutang Gaji
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp - Rp 600,000.00
 Perkiraan No: 2-1300
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 600,000.00
Perkiraan: Pinjaman BCA
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp - Rp 100,000,000.00
31 JKK-1 Rp 5,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 2-2000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 100,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Rp - Rp 95,000,000.00
Perkiraan: Ekuitas Bagiyo
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
1 Nrc. Sld. Awal JU-1 Rp - Rp 303,950,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 3-1000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Rp - Rp 303,950,000.00
Perkiraan: Prive Bagiyo
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
1 JKK-1 Rp 3,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 3-2000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Rp 3,000,000.00 Rp -
Perkiraan: Retained Earning
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 3-8000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Current Year Earning
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 3-9000
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Historical Balancing
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 3-9999
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Penjualan Barang
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 Jpenj-1 Rp - Rp 49,900,000.00
31 JKM-1 Rp - Rp 43,350,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
16 Retur penjualan JU-1 Rp 2,200,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 4-1100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp 49,900,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 93,250,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Rp - Rp 91,050,000.00
Perkiraan: Penjualan Jasa
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 JKM-1 Rp - Rp 1,550,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 4-1120
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Rp - Rp 1,550,000.00
Perkiraan: Pungutan Biaya Transport
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 Jpenj-1 Rp - Rp 120,000.00
31 JKM-1 Rp - Rp 100,000.00
31 Jpemb-1 Rp 180,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 4-2100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp 120,000.00
Rp - Rp 220,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Rp - Rp 40,000.00
Perkiraan: Pungutan Denda Pembayaran
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 JKM-1 Rp - Rp 100,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 4-2200
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Rp - Rp 100,000.00
Perkiraan: Retur Penjualan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 4-2300
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: HPP Barang Dagangan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
16 Retur penjualan JU-1 Rp - Rp 1,600,000.00
31 Jpenj-1 Rp 36,000,000.00 Rp -
31 JKM-1 Rp 34,825,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 5-1100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp (1,600,000.00) Rp -
Rp 34,400,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Rp 69,225,000.00 Rp -
Perkiraan: Potongan Penjualan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 JKM-1 Rp 480,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 5-2100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Rp 480,000.00 Rp -
Perkiraan: Beban Iklan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
10 JKK-1 Rp 275,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Rp 275,000.00 Rp -
Perkiraan: Beban Depresiasi
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp 1,350,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1200
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Potongan Pembelian
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 JKK-1 Rp - Rp 1,060,000.00
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1300
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Rp - Rp 1,060,000.00
Perkiraan: Beban Denda Pembayaran
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 JKK-1 Rp 80,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1350
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Rp 80,000.00 Rp -
Perkiraan: Beban Asuransi
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp 750,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1400
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Beban Pemeliharaan
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
10 JKK-1 Rp 495,000.00 Rp -
11 JKK-1 Rp 220,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1500
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 495,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Rp 715,000.00 Rp -
Perkiraan: Beban Supplies
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

31 Penyesuaian AJP-1 Rp 5,000,000.00 Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1600
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Beban Gaji
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
2 JKK-1 Rp 3,200,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
31 Penyesuaian AJP-1 Rp 600,000.00 Rp -
Rp - Rp -
 Perkiraan No: 6-1700
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,200,000.00 Rp -
Rp 3,800,000.00 Rp -
Rp 3,800,000.00 Rp -
Perkiraan: Beban Utiliti
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
4 JKK-1 Rp 1,320,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1800
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp 1,320,000.00 Rp -
Perkiraan: Retur Pembelian
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 6-1900
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Pendapatan bunga
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 8-1100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Perkiraan: Beban Bunga
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
31 JKK-1 Rp 1,500,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 9-1100
Saldo Debet Saldo Kredit
Rp - Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Rp 1,500,000.00 Rp -
Perkiraan: Beban Administrasi
Tgl Uraian Ref Debet Kredit
Dec-04 Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 Perkiraan No: 9-1200
Saldo Debet Saldo Kredit
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
 UD Niagara
Neraca Saldo
Per 31 Desember 2004

Nama Perkiraan Ref Debet Kredit

Kas Di Bank 1-1100 Rp 66,638,000.00 Rp -
Kas Yang Belum Di Setor 1-1200 Rp - Rp -
Kas Kecil 1-1300 Rp 1,000,000.00 Rp -
Piutang Dagang 1-2100 Rp 52,590,000.00 Rp -
Asuransi Di bayar Di muka 1-2200 Rp 7,200,000.00 Rp -
Supplies 1-3000 Rp 17,400,000.00 Rp -
Persediaan 1-4000 Rp 9,625,000.00 Rp -
Gedung - Nilai Buku 1-5100 Rp -
Nilai Perolehan Gedung 1-5110 Rp 285,000,000.00 Rp -
Akum. Depresiasi Gedung 1-5120 Rp - Rp 23,250,000.00
Kendaraan - Nilai Buku 1-5200 Rp -
Nilai Perolehan Kendaraan 1-5210 Rp 64,000,000.00 Rp -
Akum Depresiasi Kendaraan 1-5220 Rp 31,000,000.00
Peralatan - Nilai Buku 1-5300 Rp -
Nilai Perolehan Peralatan 1-5310 Rp 6,600,000.00 Rp -
Akum Depresiasi Peralatan 1-5320 Rp - Rp -
Kewajiban 2-0000 Rp -
Hutang Dagang 2-1100 Rp - Rp 37,415,000.00
PPN 2-1200 Rp -
PPN Masukan 2-1210 Rp 8,579,000.00 Rp -
PPN Keluaran 2-1220 Rp - Rp 14,012,000.00
Hutang Gaji 2-1300 Rp - Rp -
Pinjaman BCA 2-2000 Rp - Rp 95,000,000.00
Ekuitas 3-0000 Rp - Rp -
Ekuitas Bagiyo 3-1000 Rp - Rp 303,950,000.00
Prive Bagiyo 3-2000 Rp 3,000,000.00 Rp -
Retained Earning 3-8000 Rp - Rp -
Current Year Earning 3-9000 Rp - Rp -
Historical Balancing 3-9999 Rp - Rp -
Pendapatan 4-0000 Rp -
Penjualan Barang 4-1100 Rp - Rp 91,050,000.00
Penjualan Jasa 4-1120 Rp - Rp 1,550,000.00
Pungutan Biaya Transport 4-2100 Rp - Rp 40,000.00
Pungutan Denda Pembayaran 4-2200 Rp - Rp 100,000.00
Retur Penjualan 4-2300 Rp - Rp -
Harga Pokok Penjualan 5-0000 Rp -
HPP Barang Dagangan 5-1100 Rp 69,225,000.00 Rp -
Potongan Penjualan 5-2100 Rp 480,000.00 Rp -
Beban - Beban 6-0000 Rp -
Beban Iklan 6-1100 Rp 275,000.00 Rp -
Beban Depresiasi 6-1200 Rp - Rp -
Potongan Pembelian 6-1300 Rp - Rp 1,060,000.00
Beban Denda Pembayaran 6-1350 Rp 80,000.00 Rp -
Beban Asuransi 6-1400 Rp - Rp -
Beban Pemeliharaan 6-1500 Rp 715,000.00 Rp -
Beban Supplies 6-1600 Rp - Rp -
Beban Gaji 6-1700 Rp 3,200,000.00 Rp -
Beban Utiliti 6-1800 Rp 1,320,000.00 Rp -
Retur Pembelian 6-1900 Rp - Rp -
Pendapatan Di luar Usaha 8-0000 Rp -
Pendapatan bunga 8-1100 Rp - Rp -
Beban Di Luar Usaha 9-0000 Rp -
Beban Bunga 9-1100 Rp 1,500,000.00 Rp -
Beban Administrasi 9-1200 Rp - Rp -
Rp 598,427,000.00 Rp 598,427,000.00
 UD Niagara
Ayat Jurnal Penyesuaian
Per 31 Desember 2004
Halaman :
Tgl Nama Perkiraan Uraian Ref Debet
Dec-04 31 Beban Supplies Penyesuaian 6-1600 Rp 5,000,000.00
31 Supplies Penyesuaian 1-3000

31 Beban Depresiasi Penyesuaian 6-1200 Rp 1,350,000.00

31 Akum. Depresiasi Gedung Penyesuaian 1-5120
31 Akum Depresiasi Kendaraan Penyesuaian 1-5220
31 Akum Depresiasi Peralatan Penyesuaian 1-5320

31 Beban Asuransi Penyesuaian 6-1400 Rp 750,000.00

31 Asuransi Di bayar Di muka Penyesuaian 1-2200

31 Beban Gaji Penyesuaian 6-1700 Rp 600,000.00

31 Hutang Gaji Penyesuaian 2-1300

Jumlah Rp 7,700,000.00
 AJP-1
Kredit

Rp 5,000,000.00

Rp 750,000.00
Rp 500,000.00
Rp 100,000.00

Rp 750,000.00

Rp 600,000.00

Rp 7,700,000.00
 No Neraca Saldo
Nama Perkiraan
Perkiraan Debet Kredit
1-1100 Kas Di Bank Rp 66,638,000.00 Rp -
1-1200 Kas Yang Belum Di Setor Rp - Rp -
1-1300 Kas Kecil Rp 1,000,000.00 Rp -
1-2100 Piutang Dagang Rp 52,590,000.00 Rp -
1-2200 Asuransi Di bayar Di muka Rp 7,200,000.00 Rp -
1-3000 Supplies Rp 17,400,000.00 Rp -
1-4000 Persediaan Rp 9,625,000.00 Rp -
1-5100 Gedung - Nilai Buku Rp - Rp -
1-5110 Nilai Perolehan Gedung Rp 285,000,000.00 Rp -
1-5120 Akum. Depresiasi Gedung Rp - Rp 23,250,000.00
1-5200 Kendaraan - Nilai Buku Rp - Rp -
1-5210 Nilai Perolehan Kendaraan Rp 64,000,000.00 Rp -
1-5220 Akum Depresiasi Kendaraan Rp - Rp 31,000,000.00
1-5300 Peralatan - Nilai Buku Rp - Rp -
1-5310 Nilai Perolehan Peralatan Rp 6,600,000.00 Rp -
1-5320 Akum Depresiasi Peralatan Rp - Rp -
2-0000 Kewajiban Rp - Rp -
2-1100 Hutang Dagang Rp - Rp 37,415,000.00
2-1200 PPN Rp - Rp -
2-1210 PPN Masukan Rp 8,579,000.00 Rp -
2-1220 PPN Keluaran Rp - Rp 14,012,000.00
2-1300 Hutang Gaji Rp - Rp -
2-2000 Pinjaman BCA Rp - Rp 95,000,000.00
3-0000 Ekuitas Rp - Rp -
3-1000 Ekuitas Bagiyo Rp - Rp 303,950,000.00
3-2000 Prive Bagiyo Rp 3,000,000.00 Rp -
3-8000 Retained Earning Rp - Rp -
3-9000 Current Year Earning Rp - Rp -
3-9999 Historical Balancing Rp - Rp -
4-0000 Pendapatan Rp - Rp -
4-1100 Penjualan Barang Rp - Rp 91,050,000.00
4-1120 Penjualan Jasa Rp - Rp 1,550,000.00
4-2100 Pungutan Biaya Transport Rp - Rp 40,000.00
4-2200 Pungutan Denda Pembayaran Rp - Rp 100,000.00
4-2300 Retur Penjualan Rp - Rp -
5-0000 Harga Pokok Penjualan Rp - Rp -
5-1100 HPP Barang Dagangan Rp 69,225,000.00 Rp -
5-2100 Potongan Penjualan Rp 480,000.00 Rp -
6-0000 Beban - Beban Rp - Rp -
6-1100 Beban Iklan Rp 275,000.00 Rp -
6-1200 Beban Depresiasi Rp - Rp -
6-1300 Potongan Pembelian Rp - Rp 1,060,000.00
6-1350 Beban Denda Pembayaran Rp 80,000.00 Rp -
6-1400 Beban Asuransi Rp - Rp -
6-1500 Beban Pemeliharaan Rp 715,000.00 Rp -
6-1600 Beban Supplies Rp - Rp -
6-1700 Beban Gaji Rp 3,200,000.00 Rp -
6-1800 Beban Utiliti Rp 1,320,000.00 Rp -
6-1900 Retur Pembelian Rp - Rp -
8-0000 Pendapatan Di luar Usaha Rp - Rp -
8-1100 Pendapatan bunga Rp - Rp -
9-0000 Beban Di Luar Usaha Rp - Rp -
9-1100 Beban Bunga Rp 1,500,000.00 Rp -
9-1200 Beban Administrasi Rp - Rp -
Rp 598,427,000.00 Rp 598,427,000.00
 UD Niagara
Neraca Lajur
Per 31 Desember 2004

Penyesuaian Neraca Saldo Setelah Di sesuaiakan

Debet Kredit Debet Kredit
Rp 66,638,000.00 Rp -
Rp - Rp -
Rp 1,000,000.00 Rp -
Rp 52,590,000.00 Rp -
Rp 750,000.00 Rp 6,450,000.00 Rp -
Rp 5,000,000.00 Rp 12,400,000.00 Rp -
Rp 9,625,000.00 Rp -
Rp - Rp -
Rp 285,000,000.00 Rp -
Rp 750,000.00 Rp - Rp 24,000,000.00
Rp - Rp -
Rp 64,000,000.00 Rp -
Rp 500,000.00 Rp - Rp 31,500,000.00
Rp - Rp -
Rp 6,600,000.00 Rp -
Rp 100,000.00 Rp - Rp 100,000.00
Rp - Rp -
Rp - Rp 37,415,000.00
Rp - Rp -
Rp 8,579,000.00 Rp -
Rp - Rp 14,012,000.00
Rp 600,000.00 Rp - Rp 600,000.00
Rp - Rp 95,000,000.00
Rp - Rp -
Rp - Rp 303,950,000.00
Rp 3,000,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp 91,050,000.00
Rp - Rp 1,550,000.00
Rp - Rp 40,000.00
Rp - Rp 100,000.00
Rp - Rp -
Rp - Rp -
Rp 69,225,000.00 Rp -
Rp 480,000.00 Rp -
Rp - Rp -
Rp 275,000.00 Rp -
Rp 1,350,000.00 Rp 1,350,000.00 Rp -
 Rp - Rp 1,060,000.00
Rp 80,000.00 Rp -
Rp 750,000.00 Rp 750,000.00 Rp -
Rp 715,000.00 Rp -
Rp 5,000,000.00 Rp 5,000,000.00 Rp -
Rp 600,000.00 Rp 3,800,000.00 Rp -
Rp 1,320,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 1,500,000.00 Rp -
Rp - Rp -
Rp 7,700,000.00 Rp 7,700,000.00 Rp 600,377,000.00 Rp 600,377,000.00
Laba Bersih
 Laba/rugi Neraca
Debet Kredit Debet Kredit
Rp - Rp - Rp 66,638,000.00 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 1,000,000.00 Rp -
Rp - Rp - Rp 52,590,000.00 Rp -
Rp - Rp - Rp 6,450,000.00 Rp -
Rp - Rp - Rp 12,400,000.00 Rp -
Rp - Rp - Rp 9,625,000.00 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 285,000,000.00 Rp -
Rp - Rp - Rp - Rp 24,000,000.00
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 64,000,000.00 Rp -
Rp - Rp - Rp - Rp 31,500,000.00
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 6,600,000.00 Rp -
Rp - Rp - Rp - Rp 100,000.00
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 37,415,000.00
Rp - Rp - Rp - Rp -
Rp - Rp - Rp 8,579,000.00 Rp -
Rp - Rp - Rp - Rp 14,012,000.00
Rp - Rp - Rp - Rp 600,000.00
Rp - Rp - Rp - Rp 95,000,000.00
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 303,950,000.00
Rp - Rp - Rp 3,000,000.00 Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp 91,050,000.00 Rp - Rp -
Rp - Rp 1,550,000.00 Rp - Rp -
Rp - Rp 40,000.00 Rp - Rp -
Rp - Rp 100,000.00 Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 69,225,000.00 Rp - Rp - Rp -
Rp 480,000.00 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 275,000.00 Rp - Rp - Rp -
Rp 1,350,000.00 Rp - Rp - Rp -
Rp - Rp 1,060,000.00 Rp - Rp -
Rp 80,000.00 Rp - Rp - Rp -
Rp 750,000.00 Rp - Rp - Rp -
Rp 715,000.00 Rp - Rp - Rp -
Rp 5,000,000.00 Rp - Rp - Rp -
Rp 3,800,000.00 Rp - Rp - Rp -
Rp 1,320,000.00 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 1,500,000.00 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 84,495,000.00 Rp 93,800,000.00 Rp 515,882,000.00 Rp 506,577,000.00
Rp 9,305,000.00 Rp - Rp - Rp 9,305,000.00
Rp 93,800,000.00 Rp 93,800,000.00 Rp 515,882,000.00 Rp 515,882,000.00
 "UD NIAGARA"
NAMA KELOMPOK :

1. PUTU ARI PUTRA

2. NI WAYAN MEIRASTINI

3. LUH WAHYU RATNA PERTIWI

KELAS : III AKUNTANSI 2

SMK NEGERI 1 GIANYAR

TAHUN AJARAN 2010/2011