UP.

SAMADYA (JOB ORDER COSTING)

PERIODE DESEMBER 2015
COSTING)
 MENU CHART OF ACCOUNT NEXT

NO KODE AKUN NAMA AKUN SN

Aset
1 1-100 Kas Dr
2 1-200 Persediaan Bahan Baku Dr
3 1-300 Persediaan Pdp Dr
4 1-400 Persediaan Produk Jadi Dr
5 1-500 Bahan Habis Pakai Kantor Dr
6 1-600 Aset Lancar Lain-Lain Dr
7 1-700 Tanah Dr
8 1-810 Gedung Pabrik Dr
9 1-815 Akumulasi Depresiasi Gedung Pabrik Cr
10 1-820 Gedung Kantor Dr
11 1-825 Akumulasi Depresiasi Gedung Kantor Cr
12 1-910 Peralatan Pabrik Dr
13 1-915 Akumulasi Depresiasi Peralatan Pabrik Cr
14 1-920 Peralatan Kantor Dr
15 1-925 Akumulasi Depresiasi Peralatan Kantor Cr
Liabilitas
16 2-100 Utang Dagang Cr
17 2-200 Uang Muka Pelanggan Cr
18 2-300 Utang Pajak Penghasilan Cr
19 2-400 Utang Bank Cr
Ekuitas
20 3-100 Modal-Bp. Subur Cr
21 3-150 Prive-Bp. Subur Dr
Penghasilan
22 4-100 Penjualan Cr
23 4-150 Pengurangan Penjualan Dr
Beban
24 5-000 Kos Produk Terjual Dr
25 5-100 Beban Gaji Kantor Dr
26 5-200 Beban Listrik Kantor Dr
27 5-300 Beban Bahan Habis Pakai Kantor Dr
28 5-400 Beban Transportasi Dr
29 5-500 Beban Tanggung Jawab Sosial Dr
30 5-600 Beban Pajak Penghasilan Dr
31 5-700 Beban Depresiasi Peralatan Kantor Dr
32 5-800 Beban Depresiasi Gedung Kantor Dr
33 5-900 Beban Lain-Lain Dr
Lain-lain
34 9-100 Cost Overhead Pabrik Dr
35 9-200 Ikhtisar Laba/Rugi Cr
 MENU Daftar Saldo Awal Bulan NEXT

Kode Akun Nama Akun Debit Kredit

1-100 Kas Rp 20,000,000
1-200 Persediaan Bahan Baku Rp 1,000,000
1-300 Persediaan PDP Rp 3,000,000
1-400 Persediaan Produk Jadi Rp 7,000,000
1-500 Bahan Habis Pakai Kantor Rp 200,000
1-600 Aset Lancar Lain-Lain Rp 1,300,000
1-700 Tanah Rp 82,000,000
1-810 Gedung Pabrik Rp 180,000,000
1-815 Akumulasi Depresiasi Gedung Pabrik Rp 110,000,000
1-820 Gedung Kantor Rp 30,000,000
1-825 Akumulasi Depresiasi Gedung Kantor Rp 19,000,000
1-910 Peralatan Pabrik Rp 6,000,000
1-915 Akumulasi Depresiasi Peralatan Pabrik Rp 4,000,000
1-920 Peralatan Kantor Rp 4,000,000
1-925 Akumulasi Depresiasi Peralatan Kantor Rp 2,100,000
2-100 Utang Dagang Rp 900,000
2-200 Uang Muka Pelanggan Rp 3,500,000
2-300 Utang Pajak Penghasilan -
2-400 Utang Bank Rp 30,000,000
3-100 Modal-Bp. Subur Rp 121,300,000
3-150 Prive-Bp. Subur Rp 1,000,000
4-100 Penjualan Rp 137,200,000
4-150 Pengurangan Penjualan Rp 1,200,000
5-000 Kos Produk Terjual Rp 72,000,000
5-100 Beban Gaji Kantor Rp 16,300,000
5-200 Beban Listrik Kantor Rp 450,000
5-300 Beban Bahan Habis Pakai Kantor Rp 700,000
5-400 Beban Transportasi Rp 800,000
5-500 Beban Tanggung Jawab Sosial Rp 900,000
5-600 Beban Pajak Penghasilan -
5-700 Beban Depresiasi Peralatan Kantor -
5-800 Beban Depresiasi Gedung Kantor -
5-900 Beban Lain-Lain Rp 50,000
9-100 Kos Overhead Pabrik Rp 100,000
9-200 Ikhtisar Laba/Rugi -
Total Rp 428,000,000 Rp 428,000,000
 JURNAL
Periode Desember 2015

MENU NEXT BALANCE

Tanggal Kode Jurnal Kode Akun Nama Akun Keterangan

1/12/15 JU 2-200 Uang Muka Pelanggan 1
1/12/15 JU 1-100 Kas 2
1/12/15 JU 4-100 Penjualan 3
1/12/15 JU 5-000 Kos Produk Terjual 4
1/12/15 JU 1-400 Persediaan Produk Jadi 5
2/12/15 JU 1-100 Kas 6
2/12/15 JU 2-200 Uang Muka Pelanggan 7
3/12/15 JU 1-200 Persediaan Bahan Baku 8
3/12/15 JU 1-100 Kas 9
4/12/15 JU 1-300 Persediaan PDP 10
4/12/15 JU 1-200 Persediaan Bahan Baku 11
5/12/15 JU 1-300 Persediaan PDP 12
5/12/15 JU 1-200 Persediaan Bahan Baku 13
5/12/15 JU 2-100 Utang Dagang 14
5/12/15 JU 1-100 Kas 15
7/12/15 JU 1-300 Persediaan PDP 16
7/12/15 JU 1-100 Kas 17
8/12/15 JU 1-300 Persediaan PDP 18
8/12/15 JU 9-100 Kos Overhead Pabrik 19
9/12/15 JU 1-400 Persediaan Produk Jadi 20
9/12/15 JU 1-300 Persediaan PDP 21
10/12/15 JU 9-100 Kos Overhead Pabrik 22
10/12/15 JU 5-200 Beban Listrik Kantor 23
10/12/15 JU 1-100 Kas 24
10/12/15 JU 1-500 Bahan Habis Pakai Kantor 25
10/12/15 JU 1-100 Kas 26
12/12/15 JU 1-100 Kas 27
12/12/15 JU 4-100 Penjualan 28
12/12/15 JU 5-000 Kos Produk Terjual 29
12/12/15 JU 1-400 Persediaan Produk Jadi 30
13/12/2015 JU 2-200 Uang Muka Pelanggan 31
13/12/2015 JU 1-100 Kas 32
13/12/2015 JU 4-100 Penjualan 33
13/12/2015 JU 5-000 Kos Produk Terjual 34
13/12/2015 JU 1-400 Persediaan Produk Jadi 35
13/12/2015 JU 1-300 Persediaan PDP 36
13/12/2015 JU 1-200 Persediaan Bahan Baku 37
14/12/2015 JU 3-150 Prive Bp. Subur 38
14/12/2015 JU 1-500 Bahan Habis Pakai Kantor 39
14/12/2015 JU 1-100 Kas 40
15/12/2015 JU 1-200 Persediaan Bahan Baku 41
15/12/2015 JU 1-100 Kas 42
15/12/2015 JU 2-100 Utang Dagang 43
15/12/2015 JU 1-300 Persediaan PDP 44
15/12/2015 JU 1-200 Persediaan Bahan Baku 45
15/12/2015 JU 1-300 Persediaan PDP 46
15/12/2015 JU 1-100 Kas 47
15/12/2015 JU 1-300 Persediaan PDP 48
15/12/2015 JU 9-100 Kos Overhead Pabrik 49
15/12/2015 JU 1-400 Persediaan Produk Jadi 50
15/12/2015 JU 1-300 Persediaan PDP 51
17/12/2015 JU 5-400 Beban Transportasi 52
17/12/2015 JU 1-100 Kas 53
20/12/2015 JU 5-500 Beban Tanggung Jawab Sosial 54
20/12/2015 JU 1-100 Kas 55
20/12/2015 JU 5-100 Beban Gaji Kantor 56
20/12/2015 JU 1-100 Kas 57
20/12/2015 JU 1-100 Kas 58
20/12/2015 JU 2-200 Uang Muka Pelanggan 59
20/12/2015 JU 1-200 Persediaan Bahan Baku 60
20/12/2015 JU 1-100 Kas 61
23/12/2015 JU 2-200 Uang Muka Pelanggan 62
23/12/2015 JU 1-100 Kas 63
23/12/2015 JU 4-100 Penjualan 64
24/12/2015 JU 1-500 Bahan Habis Pakai Kantor 65
24/12/2015 JU 2-100 Utang dagang 66
24/12/2015 JU 5-400 Beban Transportasi 67
24/12/2015 JU 1-100 Kas 68
26/12/2015 JU 1-300 Persediaan PDP 69
26/12/2015 JU 9-100 Kos Overhead Pabrik 70
26/12/2015 JU 1-200 Persediaan Bahan Baku 71
28/12/2015 JU 1-300 Persediaan PDP 72
28/12/2015 JU 1-100 Kas 73
28/12/2015 JU 1-300 Persediaan PDP 74
28/12/2015 JU 9-100 Kos Overhead Pabrik 75
28/12/2015 JU 1-400 Persediaan Produk Jadi 76
28/12/2015 JU 1-300 Persediaan PDP 77
29/12/2015 JU 1-100 Kas 78
29/12/2015 JU 3-100 Modal Bp. Subur 79
29/12/2015 JU 1-100 Kas 80
29/12/2015 JU 4-100 Penjualan 81
29/12/2015 JU 5-000 Kos Produk Terjual 82
29/12/2015 JU 1-400 Persediaan Produk Jadi 83
29/12/2015 JU 1-100 Kas 84
29/12/2015 JU 2-200 Uang Muka Pelanggan 85
29/12/2015 JU 2-400 Utang Bank 86
29/12/2015 JU 5-900 Beban Lain-lain 87
29/12/2015 JU 1-100 Kas 88
29/12/2015 JU 1-500 Bahan Habis Pakai Kantor 89
29/12/2015 JU 1-100 Kas 90
30/12/2015 JU 4-150 Pengurangan Penjualan 91
30/12/2015 JU 1-100 Kas 92
30/12/2015 JU 1-910 Peralatan Pabrik 93
30/12/2015 JU 1-100 Kas 94
30/12/2015 JU 2-100 Utang Dagang 95
30/12/2015 JU 2-100 Utang Dagang 96
30/12/2015 JU 1-100 Kas 97
30/12/2015 JU 1-300 Persediaan PDP 98
30/12/2015 JU 2-100 Utang Dagang 99
30/12/2015 JU 9-100 Kos Overhead Pabrik 100
30/12/2015 JU 5-200 Beban Listrik Kantor 101
30/12/2015 JU 2-100 Utang dagang 102
30/12/2015 JU 9-100 Kos Overhead Pabrik 103
30/12/2015 JU 1-915 Akum. Depr. Peralatan Pabrik 104
30/12/2015 JU 1-815 Akum. Depr. Gedung Pabrik 105
30/12/2015 JU 1-300 Persediaan PDP 106
30/12/2015 JU 9-100 Kos Overhead Pabrik 107
Rp 93,100,000 Rp 93,100,000

Saldo
Debit Kredit
Rp 1,000,000 12-2
Rp 1,100,000 11-1
Rp 2,100,000 14-1
Rp 1,600,000 15-0
Rp 1,600,000 11-4
Rp 2,000,000 21-1
Rp 2,000,000 22-2
Rp 2,400,000 11-2
Rp 2,400,000 31-1
Rp 2,200,000 11-3
Rp 2,200,000 21-2
Rp 300,000 21-3
Rp 300,000 31-2
Rp 900,000 12-1
Rp 900,000 41-1
Rp 2,000,000 31-3
Rp 2,000,000 51-1
Rp 400,000 41-3
Rp 400,000 19-1
Rp 5,400,000 21-4
Rp 5,400,000 51-3
Rp 450,000 29-1
Rp 50,000 15-2
Rp 500,000 61-1
Rp 400,000 11-5
Rp 400,000 71-1
Rp 3,200,000 81-1
Rp 3,200,000 24-1
Rp 2,400,000 25-0
Rp 2,400,000 31-4
Rp 2,500,000 32-2
Rp 3,500,000 91-1
Rp 6,000,000 34-1
Rp 5,400,000 35-0
Rp 5,400,000 41-4
Rp 300,000 61-3
 Rp 300,000 41-2
Rp 600,000 13-1
Rp 100,000 21-5
Rp 500,000 101-
Rp 2,500,000 51-2
Rp 1,800,000 111-
Rp 700,000 22-1
Rp 1,800,000 71-3
Rp 1,800,000 61-2
Rp 2,500,000 81-3
Rp 2,500,000 121-
Rp 500,000 91-3
Rp 500,000 39-1
Rp 5,500,000 51-4
Rp 5,500,000 101-
Rp 600,000 15-4
Rp 600,000 131-
Rp 300,000 15-5
Rp 300,000 141-
Rp 2,600,000 15-1
Rp 2,600,000 151-
Rp 3,300,000 161-
Rp 3,300,000 42-2
Rp 2,800,000 71-2
Rp 2,800,000 171-
Rp 2,000,000 52-2
Rp 4,500,000 181-
Rp 6,500,000 44-1
Rp 300,000 31-5
Rp 300,000 32-1
Rp 150,000 25-4
Rp 150,000 191-
Rp 2,500,000 111-
Rp 200,000 49-1
Rp 2,700,000 81-2
Rp 1,000,000 121-
Rp 1,000,000 201-
Rp 200,000 131-
Rp 200,000 59-1
Rp 3,000,000 61-4
Rp 3,000,000 141-
Rp 500,000 211-
Rp 500,000 13-1
Rp 3,800,000 221-
Rp 3,800,000 54-1
Rp 3,000,000 45-0
Rp 3,000,000 71-4
Rp 2,800,000 231-
Rp 2,800,000 62-2
Rp 700,000 12-4
Rp 500,000 15-9
Rp 1,200,000 241-
Rp 200,000 41-5
Rp 200,000 251-
Rp 300,000 14-1
Rp 300,000 261-
Rp 3,000,000 11-9
Rp 1,800,000 271-
Rp 1,200,000 42-1
Rp 700,000 52-1
Rp 700,000 281-
Rp 2,000,000 151-
Rp 2,000,000 62-1
Rp 450,000 69-1
Rp 50,000 25-2
Rp 500,000 72-1
Rp 350,000 79-1
Rp 250,000 11-9
Rp 100,000 11-8
Rp 400,000 161-
Rp 400,000 89-1
 MENU BUKU BESAR
Periode Desember 2015

Nama Akun Uang Muka Pelanggan Saldo Awal

Kode Akun 2-200 Saldo Akhir
Tanggal Keterangan REF Debit Kredit
1/12/2015 Rp 1,000,000 Rp -
2/12/2015 Rp - Rp 2,000,000
13/12/2015 Rp 2,500,000 Rp -
20/12/2015 Rp - Rp 3,300,000
23/12/2015 Rp 2,000,000 Rp -
29/12/2015 Rp - Rp 2,800,000
 NEXT

Rp 3,500,000
Rp 6,100,000
Saldo AKUN 2-200
Rp 2,500,000 1 Uang Muka Pelanggan
Rp 4,500,000 2 SN Cr
Rp 2,000,000 3 Rp -
Rp 5,300,000 4 Rp 3,500,000
Rp 3,300,000 5
Rp 6,100,000 6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
 MENU NERACA SALDO NEXT
Periode Desember 2015

Kode Akun Nama Akun Debit Kredit

1-100 Kas Rp 22,050,000
1-200 Persediaan Bahan Baku Rp 1,400,000
1-300 Persediaan PDP Rp 5,200,000
1-400 Persediaan Produk Jadi Rp 8,500,000
1-500 Bahan Habis Pakai Kantor Rp 1,000,000
1-600 Aset Lancar Lain-Lain Rp 1,300,000
1-700 Tanah Rp 82,000,000
1-810 Gedung Pabrik Rp 180,000,000
1-815 Akumulasi Depresiasi Gedung Pabrik Rp 110,100,000
1-820 Gedung Kantor Rp 30,000,000
1-825 Akumulasi Depresiasi Gedung Kantor Rp 19,000,000
1-910 Peralatan Pabrik Rp 9,000,000
1-915 Akumulasi Depresiasi Peralatan Pabrik Rp 4,250,000
1-920 Peralatan Kantor Rp 4,000,000
1-925 Akumulasi Depresiasi Peralatan Kantor Rp 2,100,000
2-100 Utang Dagang Rp 4,000,000
2-200 Uang Muka Pelanggan Rp 6,100,000
2-300 Utang Pajak Penghasilan
2-400 Utang Bank Rp 29,300,000
3-100 Modal-Bp. Subur Rp 121,800,000
3-150 Prive-Bp. Subur Rp 1,600,000
4-100 Penjualan Rp 158,800,000
4-150 Pengurangan Penjualan Rp 1,500,000
5-000 Kos Produk Terjual Rp 84,400,000
5-100 Beban Gaji Kantor Rp 18,900,000
5-200 Beban Listrik Kantor Rp 550,000
5-300 Beban Bahan Habis Pakai Kantor Rp 700,000
5-400 Beban Transportasi Rp 1,550,000
5-500 Beban Tanggung Jawab Sosial Rp 1,200,000
5-600 Beban Pajak Penghasilan -
5-700 Beban Depresiasi Peralatan Kantor -
5-800 Beban Depresiasi Gedung Kantor -
5-900 Beban Lain-Lain Rp 550,000
9-100 Kos Overhead Pabrik Rp 50,000
9-200 Ikhtisar Laba/Rugi -
Total Rp 455,450,000 Rp 455,450,000
 JURNAL PENYESUAIAN
Periode Desember 2015

MENU NEXT

Tanggal Kode Akun Nama Akun Debit Kredit

12/31/2015 5-000 Kos Produk Terjual Rp 350,000
12/31/2015 9-100 Kos Overhead Pabrik Rp 350,000
12/31/2015 5-100 Beban Gaji Kantor Rp 800,000
12/31/2015 2-100 Utang Dagang Rp 800,000
12/31/2015 5-300 Beban Habis Pakai Kantor Rp 700,000
12/31/2015 1-500 Bahan Habis Pakai Kantor Rp 700,000
12/31/2015 5-800 Beban Depr. Peralatan Kantor Rp 1,000,000
12/31/2015 5-700 Ak. Depr. Peralatan Kantor Rp 1,000,000
12/31/2015 1-825 Beban Depr.Gedung Kantor Rp 1,500,000
12/31/2015 1-815 Ak. Depr. Gedung Kantor Rp 1,500,000
12/31/2015 5-600 Beban Pajak Penghasilan Rp 1,350,000
12/31/2015 2-300 Utang Pajak Penghasilan Rp 1,350,000

BALANCE Rp 5,700,000 Rp 5,700,000

 MENU
NERACA SALDO SETELAH PENYE
Periode Desember 2015

Neraca Saldo
Kode Akun Nama Akun
Debit Kredit
1-100 Kas Rp 22,050,000 Rp -
1-200 Persediaan Bahan Baku Rp 1,400,000 Rp -
1-300 Persediaan PDP Rp 5,200,000 Rp -
1-400 Persediaan Produk Jadi Rp 8,500,000 Rp -
1-500 Bahan Habis Pakai Kantor Rp 1,000,000 Rp -
1-600 Aset Lancar Lain-Lain Rp 1,300,000 Rp -
1-700 Tanah Rp 82,000,000 Rp -
1-810 Gedung Pabrik Rp 180,000,000 Rp -
1-815 Akumulasi Depresiasi Gedung Pabrik Rp - Rp 110,100,000
1-820 Gedung Kantor Rp 30,000,000 Rp -
1-825 Akumulasi Depresiasi Gedung Kantor Rp - Rp 19,000,000
1-910 Peralatan Pabrik Rp 9,000,000 Rp -
1-915 Akumulasi Depresiasi Peralatan Pabrik Rp - Rp 4,250,000
1-920 Peralatan Kantor Rp 4,000,000 Rp -
1-925 Akumulasi Depresiasi Peralatan Kantor Rp - Rp 2,100,000
2-100 Utang Dagang Rp - Rp 4,000,000
2-200 Uang Muka Pelanggan Rp - Rp 6,100,000
2-300 Utang Pajak Penghasilan Rp - Rp -
2-400 Utang Bank Rp - Rp 29,300,000
3-100 Modal Bp.Subur Rp - Rp 121,800,000
3-150 Prive Bp.Subu Rp 1,600,000 Rp -
4-100 Penjualan Rp - Rp 158,800,000
4-150 Pengurangan Penjualan Rp 1,500,000 Rp -
5-000 Cost Produk Terjual Rp 84,400,000 Rp -
5-100 Beban Gaji Kantor Rp 18,900,000 Rp -
5-200 Beban Listrik Kantor Rp 550,000 Rp -
5-300 Beban Bahan Habis Pakai Kantor Rp 700,000 Rp -
5-400 Beban Trannsportasi Rp 1,550,000 Rp -
5-500 Beban Tanggung Jawab Sosial Rp 1,200,000 Rp -
5-600 Beban Pajak Penghasiilan Rp - Rp -
5-700 Beban Depresiasi Peralatan Kantor Rp - Rp -
5-800 Beban Depresiasi Gedung Kantor Rp - Rp -
5-900 Beban Lain-Lain Rp 550,000 Rp -
9-100 Cost Overhead Pabrik Rp 50,000 Rp -
9-200 Ikhtisar Laba/Rugi Rp - Rp -
Total Rp 455,450,000 Rp 455,450,000
SETELAH PENYESUAIAN NEXT
de Desember 2015

Jurnal Penyesuaian Neraca Saldo Setelah Penyesuaian

Debit Kredit Debit Kredit
Rp - Rp - Rp 22,050,000 Rp -
Rp - Rp - Rp 1,400,000 Rp -
Rp - Rp - Rp 7,200,000 Rp -
Rp - Rp - Rp 8,500,000 Rp -
Rp - Rp 700,000 Rp 300,000 Rp -
Rp - Rp - Rp 1,300,000 Rp -
Rp - Rp - Rp 82,000,000 Rp -
Rp - Rp - Rp 180,000,000 Rp -
Rp - Rp - Rp - Rp 110,100,000
Rp - Rp - Rp 30,000,000 Rp -
Rp - Rp 1,500,000 Rp - Rp 20,500,000
Rp - Rp - Rp 9,000,000 Rp -
Rp - Rp - Rp - Rp 4,250,000
Rp - Rp - Rp 4,000,000 Rp -
Rp - Rp 1,000,000 Rp - Rp 3,100,000
Rp - Rp 800,000 Rp - Rp 4,800,000
Rp - Rp - Rp - Rp 6,100,000
Rp - Rp 1,350,000 Rp - Rp 1,350,000
Rp - Rp - Rp - Rp 29,300,000
Rp - Rp - Rp - Rp 121,800,000
Rp - Rp - Rp 1,600,000 Rp -
Rp - Rp - Rp - Rp 158,800,000
Rp - Rp - Rp 1,500,000 Rp -
Rp 350,000 Rp - Rp 84,750,000 Rp -
Rp 800,000 Rp - Rp 19,700,000 Rp -
Rp - Rp - Rp 550,000 Rp -
Rp 700,000 Rp - Rp 1,400,000 Rp -
Rp - Rp - Rp 1,550,000 Rp -
Rp - Rp - Rp 1,200,000 Rp -
Rp 1,350,000 Rp - Rp 1,350,000 Rp -
Rp 1,000,000 Rp - Rp 1,000,000 Rp -
Rp 1,500,000 Rp - Rp 1,500,000 Rp -
Rp - Rp - Rp 550,000 Rp -
Rp - Rp 350,000 -Rp 2,300,000 Rp -
Rp - Rp - Rp - Rp -
Rp 5,700,000 Rp 5,700,000 Rp 460,100,000 Rp 460,100,000
 Saldo Awal
Kode Akun Nama Akun POS SN
Debit
1-100 Kas NRC Dr Rp 20,000,000
1-200 Persediaan Bahan Baku NRC Dr Rp 1,000,000
1-300 Persediaan PDP NRC Dr Rp 3,000,000
1-400 Persediaan Produk Jadi NRC Dr Rp 7,000,000
1-500 Bahan Habis Pakai Kantor NRC Dr Rp 200,000
1-600 Aset Lancar Lain-Lain NRC Dr Rp 1,300,000
1-700 Tanah NRC Dr Rp 82,000,000
1-810 Gedung Pabrik NRC Dr Rp 180,000,000
1-815 Akumulasi Depresiasi Gedung Pabrik NRC Cr Rp -
1-820 Gedung Kantor NRC Dr Rp 30,000,000
1-825 Akumulasi Depresiasi Gedung Kantor NRC Cr Rp -
1-910 Peralatan Pabrik NRC Dr Rp 6,000,000
1-915 Akumulasi Depresiasi Peralatan Pabrik NRC Cr Rp -
1-920 Peralatan Kantor NRC Dr Rp 4,000,000
1-925 Akumulasi Depresiasi Peralatan Kantor NRC Cr Rp -
2-100 Utang Dagang NRC Cr Rp -
2-200 Uang Muka Pelanggan NRC Cr Rp -
2-300 Utang Pajak Penghasilan NRC Cr -
2-400 Utang Bank NRC Cr Rp -
3-100 Modal-Bp. Subur NRC Cr Rp -
3-150 Prive-Bp. Subur NRC Dr Rp 1,000,000
4-100 Penjualan L/R Cr Rp -
4-150 Pengurangan Penjualan L/R Dr Rp 1,200,000
5-000 Kos Produk Terjual L/R Dr Rp 72,000,000
5-100 Beban Gaji Kantor L/R Dr Rp 16,300,000
5-200 Beban Listrik Kantor L/R Dr Rp 450,000
5-300 Beban Bahan Habis Pakai Kantor L/R Dr Rp 700,000
5-400 Beban Transportasi L/R Dr Rp 800,000
5-500 Beban Tanggung Jawab Sosial L/R Dr Rp 900,000
5-600 Beban Pajak Penghasilan L/R Dr -
5-700 Beban Depresiasi Peralatan Kantor L/R Dr -
5-800 Beban Depresiasi Gedung Kantor L/R Dr -
5-900 Beban Lain-Lain L/R Dr Rp 50,000
9-100 Kos Overhead Pabrik L/R Dr Rp 100,000
9-200 Ikhtisar Laba/Rugi L/R Cr -
Total Rp 428,000,000
 NERACA LAJUR
Periode Desember 2015

Saldo Awal Pergerakan Neraca Saldo Saldo Akhir

Kredit Debit Kredit Debit Kredit
Rp - Rp 24,700,000 Rp 22,650,000 Rp 22,050,000 Rp -
Rp - Rp 7,700,000 Rp 7,300,000 Rp 1,400,000 Rp -
Rp - Rp 16,100,000 Rp 13,900,000 Rp 5,200,000 Rp -
Rp - Rp 13,900,000 Rp 12,400,000 Rp 8,500,000 Rp -
Rp - Rp 900,000 Rp 100,000 Rp 1,000,000 Rp -
Rp - Rp - Rp - Rp 1,300,000 Rp -
Rp - Rp - Rp - Rp 82,000,000 Rp -
Rp - Rp - Rp - Rp 180,000,000 Rp -
Rp 110,000,000 Rp - Rp 100,000 Rp - Rp 110,100,000
Rp - Rp - Rp - Rp 30,000,000 Rp -
Rp 19,000,000 Rp - Rp - Rp - Rp 19,000,000
Rp - Rp 3,000,000 Rp - Rp 9,000,000 Rp -
Rp 4,000,000 Rp - Rp 250,000 Rp - Rp 4,250,000
Rp - Rp - Rp - Rp 4,000,000 Rp -
Rp 2,100,000 Rp - Rp - Rp - Rp 2,100,000
Rp 900,000 Rp 1,600,000 Rp 4,700,000 Rp - Rp 4,000,000
Rp 3,500,000 Rp 5,500,000 Rp 8,100,000 Rp - Rp 6,100,000
Rp - Rp - Rp - Rp - -
Rp 30,000,000 Rp 700,000 Rp - Rp - Rp 29,300,000
Rp 121,300,000 Rp - Rp 500,000 Rp - Rp 121,800,000
Rp - Rp 600,000 Rp - Rp 1,600,000 Rp -
Rp 137,200,000 Rp - Rp 21,600,000 Rp - Rp 158,800,000
Rp - Rp 300,000 Rp - Rp 1,500,000 Rp -
Rp - Rp 12,400,000 Rp - Rp 84,400,000 Rp -
Rp - Rp 2,600,000 Rp - Rp 18,900,000 Rp -
Rp - Rp 100,000 Rp - Rp 550,000 Rp -
Rp - Rp - Rp - Rp 700,000 Rp -
Rp - Rp 750,000 Rp - Rp 1,550,000 Rp -
Rp - Rp 300,000 Rp - Rp 1,200,000 Rp -
Rp - Rp - Rp - - Rp -
Rp - Rp - Rp - - Rp -
Rp - Rp - Rp - - Rp -
Rp - Rp 500,000 Rp - Rp 550,000 Rp -
Rp - Rp 1,450,000 Rp 1,500,000 Rp 50,000 Rp -
Rp - Rp - Rp - Rp - -
Rp 428,000,000 Rp 93,100,000 Rp 93,100,000 Rp 455,450,000 Rp 455,450,000
 Laba Rugi Neraca Lajur
Debit Kredit Debit Kredit
Rp - Rp - Rp 22,050,000 Rp -
Rp - Rp - Rp 1,400,000 Rp -
Rp - Rp - Rp 5,200,000 Rp -
Rp - Rp - Rp 8,500,000 Rp -
Rp - Rp - Rp 1,000,000 Rp -
Rp - Rp - Rp 1,300,000 Rp -
Rp - Rp - Rp 82,000,000 Rp -
Rp - Rp - Rp 180,000,000 Rp -
Rp - Rp 110,100,000 Rp - Rp 110,100,000
Rp - Rp - Rp 30,000,000 Rp -
Rp - Rp 19,000,000 Rp - Rp 19,000,000
Rp - Rp - Rp 9,000,000 Rp -
Rp - Rp 4,250,000 Rp - Rp 4,250,000
Rp - Rp - Rp 4,000,000 Rp -
Rp - Rp 2,100,000 Rp - Rp 2,100,000
Rp - Rp 4,000,000 Rp - Rp 4,000,000
Rp - Rp 6,100,000 Rp - Rp 6,100,000
Rp - - Rp - -
Rp - Rp 29,300,000 Rp - Rp 29,300,000
Rp - Rp 121,800,000 Rp - Rp 121,800,000
Rp - Rp - Rp 1,600,000 Rp -
Rp - Rp - Rp - Rp -
Rp 1,500,000 Rp - Rp - Rp -
Rp 84,400,000 Rp - Rp - Rp -
Rp 18,900,000 Rp - Rp - Rp -
Rp 550,000 Rp - Rp - Rp -
Rp 700,000 Rp - Rp - Rp -
Rp 1,550,000 Rp - Rp - Rp -
Rp 1,200,000 Rp - Rp - Rp -
- Rp - Rp - Rp -
- Rp - Rp - Rp -
- Rp - Rp - Rp -
Rp 550,000 Rp - Rp - Rp -
Rp 50,000 Rp - Rp - Rp -
Rp - Rp - Rp - Rp -
Rp 109,400,000 Rp 296,650,000 Rp 346,050,000 Rp 296,650,000