Untung Terus
Neraca
31 Desember 2020
Aktiva Passiva
Aktiva Lancar Kewajiban lancar
Kas 5,000,000 Hutang dagang 89,000,000
Bank 205,000,000
Piutang Dagang 85,000,000
Persediaan 25,000,000
320,000,000
Kendaraan
80% untuk biaya penjualan
20% untuk biaya umum dan ADM
Inventaris
100% untuk biaya umum dan ADM
3. Buatlah laporan rugi laba PT. Untung Terus untuk tahun yang berakhir pada tanggal 31 Desember 2021
Jurnal :
1 Pembelian
Hutang
2 Hutang
Retur Pembelian
4 Piutang
Penjualan
5 Retur Penjualan
Piutang
6 Biaya Penjualan
Bank
8 Bank
Pendapatan Jasa Giro
10 Kendaraan
Bank
11 Inventaris Kantor
Bank
75,000,000
75,000,000
29,000,000
29,000,000
975,000,000
975,000,000
90,000,000
90,000,000
175,000,000
175,000,000
125,000,000
125,000,000
3,000,000
an Jasa Giro 3,000,000
500,000
500,000
100,000,000
100,000,000
60,000,000
60,000,000
887,500,000
887,500,000
523,500,000
523,500,000
50,000,000.00
25,000,000.00
25,000,000.00
25,000,000
ny. Bangunan 25,000,000
25,000,000
ny. Bangunan 25,000,000
87,500,000.00
70,000,000.00
17,500,000.00
70,000,000
ny. Kendaraan 70,000,000
17,500,000
ny. Kendaraan 17,500,000
105,000,000.00
105,000,000
105,000,000
Buku Besar
Kas
Saldo
Tgl Keterangan D K
D K
Saldo awal 5,000,000
Bank
Saldo
Tgl Keterangan D K
D K
Saldo awal 205,000,000
3 29,000,000
6 175,000,000
7 125,000,000
8 3,000,000
9 500,000
10 100,000,000
11 60,000,000
1-AJP 887,500,000
3-AJP 523,500,000 82,500,000
Piutang Dagang
Saldo
Tgl Keterangan D K
D K
Saldo awal 85,000,000
4 975,000,000
5 90,000,000
1 - AJP 887,500,000 82,500,000
Persediaan
Saldo
Tgl Keterangan D K
D K
Saldo awal 25,000,000
Bangunan
Saldo
Tgl Keterangan D K D K
Saldo awal 500,000,000
Kendaraan
Saldo
Tgl Keterangan D K D K
Saldo awal 250,000,000
10 100,000,000 350,000,000
Inventaris
Saldo
Tgl Keterangan D K
Tgl Keterangan D K D K
Saldo awal 150,000,000
11 60,000,000 210,000,000
Hutang dagang
Saldo
Tgl Keterangan D K D K
Saldo awal 89,000,000
1 575,000,000
2 75,000,000
3 - AJP 523,500,000 65,500,000
Modal Saham
Saldo
Tgl Keterangan D K D K
Saldo awal 750,000,000
Laba Ditahan
Saldo
Tgl Keterangan D K D K
Saldo awal 381,000,000
Penjualan
Saldo
Tgl Keterangan D K D K
4 975,000,000 975,000,000
Pembelian
Saldo
Tgl Keterangan D K D K
1 575,000,000 575,000,000
Retur Pembelian
Saldo
Tgl Keterangan D K D K
2 75,000,000 75,000,000
Retur Penjualan
Saldo
Tgl Keterangan D K D K
5 90,000,000 90,000,000
Biaya Penjualan
Saldo
Tgl Keterangan D K D K
6 175,000,000
4 - AJP 25,000,000
5 - AJP 70,000,000 270,000,000
Pendapatan Giro
Saldo
Tgl Keterangan D K
D K
8 3,000,000 3,000,000
HPP : 507,500,000
Persediaan Awal 25,000,000
Pembelian Bersih : 529,000,000
Pembelian 575,000,000
Ongkos Angkut Pembelian 29,000,000
Retur Pembelian 75,000,000
Beban-beban : 543,000,000
Rugi - 162,500,000
Neraca
Aktiva Passiva
Aktiva Lancar
Kas 5,000,000 Hutang dagang 65,500,000
Bank 82,500,000
Piutang Dagang 82,500,000
Persediaan 46,500,000
Total Aktiva Lancar 216,500,000
Keterangan D K
Penjualan 975,000,000
Retur Pembelian 75,000,000
Pendapatan Giro 3,000,000
Ikhtisar Laba Rugi 1,053,000,000
2,524,000,000 2,524,000,000
Buku Besar Setelah Penutupan
Kas
Saldo
Tgl Keterangan D K
D K
Saldo awal 5,000,000
Bank
Saldo
Tgl Keterangan D K
D K
Saldo awal 205,000,000
3 29,000,000
6 175,000,000
7 125,000,000
8 3,000,000
9 500,000
10 100,000,000
11 60,000,000
1-AJP 887,500,000
3-AJP 523,500,000 82,500,000
Piutang Dagang
Saldo
Tgl Keterangan D K
D K
Saldo awal 85,000,000
4 975,000,000
5 90,000,000
1 - AJP 887,500,000 82,500,000
Persediaan
Saldo
Tgl Keterangan D K
D K
Saldo awal 25,000,000
31 Des Jurnal Penutup 46,500,000
31 Des Jurnal Penutup 25,000,000 46,500,000
Bangunan
Saldo
Tgl Keterangan D K D K
Saldo awal 500,000,000
Kendaraan
Saldo
Tgl Keterangan D K D K
Saldo awal 250,000,000
10 100,000,000 350,000,000
Inventaris
Saldo
Tgl Keterangan D K D K
Saldo awal 150,000,000
11 60,000,000 210,000,000
Hutang dagang
Saldo
Tgl Keterangan D K D K
Saldo awal 89,000,000
1 575,000,000
2 75,000,000
3 - AJP 523,500,000 65,500,000
Modal Saham
Saldo
Tgl Keterangan D K D K
Saldo awal 750,000,000
Laba Ditahan
Saldo
Tgl Keterangan D K D K
Saldo awal 381,000,000
31 Des Jurnal Penutup 162,500,000 218,500,000
Penjualan
Saldo
Tgl Keterangan D K D K
4 975,000,000 975,000,000
31 Des Jurnal Penutup 975,000,000 -
Pembelian
Saldo
Tgl Keterangan D K D K
1 575,000,000 575,000,000
31 Des Jurnal Penutup 575,000,000 -
Retur Pembelian
Saldo
Tgl Keterangan D K D K
2 75,000,000 75,000,000
31 Des Jurnal Penutup 75,000,000 -
Retur Penjualan
Saldo
Tgl Keterangan D K D K
5 90,000,000 90,000,000
31 Des Jurnal Penutup 90,000,000 -
Biaya Penjualan
Saldo
Tgl Keterangan D K D K
6 175,000,000
4 - AJP 25,000,000
5 - AJP 70,000,000 270,000,000
31 Des Jurnal Penutup 270,000,000 -
Pendapatan Giro
Saldo
Tgl Keterangan D K
D K
8 3,000,000 3,000,000
31 Des Jurnal Penutup 3,000,000 -