NERACA SALDO

NO REK. NAMA REKENING

111 Cash
121 Account Receivable
131 Food Inventory
132 Beverage Inventory
141 Prepaid Insurance
161 Land
162 Building
163 Machinery and Equipment
165 Vehicle
171 Preopening Expenses
211 Account Payable
251 Long Term Debt
311 Owner Equity
410 Room Revenue
420 Food Revenue
430 Beverage Revenue
511 Salary and Wages Room
530 Salary and Wages FB Dept.
661 Salary and Wages Adm and General
TOTAL
ALDO Nama : Ni Nyoman Tria Larasati
Nim : 19108097
NERACA SALDO Kelas : MTH D
DEBET KREDIT
5,000,000
15,000,000
18,000,000
18,000,000
1,000,000
2,000,000,000
2,000,000,000
200,000,000
100,000,000
100,000,000
18,000,000
100,000,000 -
4,324,000,000
10,000,000
5,000,000
5,000,000
2,000,000
2,000,000
1,000,000
4,462,000,000 4,462,000,000
 JURNAL PENYESUAIAN

Tanggal Keterangan Debet

2,020 31-Januari Biaya kerugian piutang 750,000
Penyisihan piutang ragu-ragu
HPP Makanan 17,700,000
Food Inventory
HPP Minuman 17,800,000
Beverage Inventory
Biaya Penyusutan gedung 8,333,333
Akumulasi penyusutan gedung
Biaya Penyusutan Kendaraan 66,666,667
Akumulasi Penyusutan Kendaraan
Biaya Penyusutan Mesin dan Peralatan 1,041,667
Akumulasi Penyusutan Mesin dan Peralatan
Jumlah 112,291,667
Kredit

750,000

17,700,000

17,800,000

8,333,333

66,666,667

1,041,667
112,291,667
NO. REKNAMA REKENING NERACA SALDO
DEBET
111 Cash 5,000,000
121 Account Receivable 15,000,000
131 Food Inventory 18,000,000
132 Beverage Inventory 18,000,000
141 Prepaid Insurance 1,000,000
161 Land 2,000,000,000
162 Building 2,000,000,000
163 Machinery and Equipment 200,000,000
165 Vehicle 100,000,000
171 Preopening Expenses 100,000,000
211 Account Payable
251 Long Term Debt
311 Owner Equity
410 Room Revenue
420 Food Revenue
430 Beverage Revenue
511 Salary and Wages Room 2,000,000
530 Salary and Wages FB Dept. 2,000,000
661 Salary and Wages Adm and General 1,000,000
4,462,000,000

612 Biaya kerugian piutang

124 Penyisihan piutang ragu-ragu
124 Harga pokok penjualan makanan
124 Harga pokok penjualan minuman
124 Biaya penyusutan dan amortisasi gedung
124 Akumulasi penyusutan gedung
124 Biaya Penyusutan Kendaraan
124 Akumulasi Penyusutan Kendaraan
124 Biaya Penyusutan Mesin dan Peralatan
124 Akumulasi Penyusutan Mesin dan Peralatan

Saldo rugi bersih

 Hotel Ubud
NERACA LAJUR
Untuk Priode yang Berakhir pada tanggal 31 Januari 2021
NERACA SALDO PENYESUAIAN NERACA SALDO YANG DISESUAIKAN
KREDIT DEBET KREDIT DEBET
5,000,000
15,000,000
17,700,000 300,000
17,800,000 200,000
1,000,000
2,000,000,000
2,000,000,000
200,000,000
100,000,000
100,000,000
18,000,000
100,000,000
4,324,000,000
10,000,000
5,000,000
5,000,000
2,000,000
2,000,000
1,000,000
4,462,000,000

750,000 750,000
750,000
17,700,000 17,700,000
17,800,000 17,800,000
8,333,333 8,333,333
8,333,333
66,666,667 66,666,667
66,666,667
1,041,667 1,041,667
1,041,667
112,291,667 112,291,667 4,538,791,667
 31 Januari 2021
RACA SALDO YANG DISESUAIKAN LAPORAN LABA/RUGI NERACA
KREDIT DEBET KREDIT DEBET
5,000,000
15,000,000
300,000
200,000
1,000,000
2,000,000,000
2,000,000,000
200,000,000
100,000,000
100,000,000
18,000,000
100,000,000
4,324,000,000
10,000,000 10,000,000
5,000,000 5,000,000
5,000,000 5,000,000
2,000,000
2,000,000
1,000,000

750,000
750,000
17,700,000
17,800,000
8,333,333
8,333,333
66,666,667
66,666,667
1,041,667
1,041,667
4,538,791,667 117,291,667 20,000,000 4,421,500,000
- 97,291,667 97,291,667 97,291,667
117,291,667 117,291,667 4,518,791,667
NERACA
KREDIT

18,000,000
100,000,000
4,324,000,000

750,000

8,333,333

66,666,667

1,041,667
4,518,791,667
- 97,291,667
4,518,791,667
 Hotel Ubud
LAPORAN RUGI LABA
Untuk Periode yang Berakhir Tanggal 31 JANUARI 2020
(dalam satuan rupiah)
PENDAPATAN
410 Room Revenue
420 Food Revenue
430 Beverage Revenue
JUMLAH PENDAPATAN
BIAYA
511 Biaya gaji dan kesejahteraan dep. kamar
530 Biaya gaji dan kesejahteraan FB Dept.
661 Biaya gaji dan kesejahteraan dep. Admin dan umum
124 Harga pokok penjualan makanan
124 Harga pokok penjualan minuman
612 Biaya kerugian piutang
124 Biaya penyusutan dan amortisasi gedung
124 Biaya Penyusutan Kendaraan
124 Biaya Penyusutan Mesin dan Peralatan
JUMLAH BIAYA
RUGI BERSIH
LABA
gal 31 JANUARI 2020
piah)

10,000,000
5,000,000
5,000,000
20,000,000

2,000,000
2,000,000
1,000,000
17,700,000
17,800,000
750,000
8,333,333
66,666,667
1,041,667
117,291,667
- 97,291,667
 Hotel Ubud
Neraca
Per 31 Januari 2021
(dalam satuan rupiah)
Aktiva
Cash 5,000,000
Account Receivable 15,000,000
Penyisihan piutang ragu-ragu - 750,000
14,250,000
Food Inventory 300,000
Beverage Inventory 200,000
Prepaid Insurance 1,000,000
Land 2,000,000,000
Building 2,000,000,000
Machinery and Equipment 200,000,000
Vehicle 100,000,000
Akumulasi penyusutan gedung - 8,333,333
Akumulasi Penyusutan Kendaraan - 66,666,667
Akumulasi Penyusutan Mesin dan Peralatan - 1,041,667
2,223,958,333
Preopening Expenses 100,000,000
Jumlah Aktiva 4,344,708,333
 Pasiva
Debt
Account Payable 18,000,000
Long Term Debt. 100,000,000

Jumlah kewajiban 118,000,000

Equity
Owner Equity 4,226,708,333
Jumlah Modal 4,226,708,333

Jumlah Pasiva 4,344,708,333