MATA KULIAH : AKUNTANSI KEUANGAN LANJUTAN

WAKTU : 150 MENIT

SIFAT UJIAN : CLOSED BOOK
PERIODE : GANJIL 2015/2016 PT INDAH DAGANG
NERACA SALDO SEBELUM PENYESUAIAN
Per 31 Desember 2015

Neraca Saldo Penyesuaian Neraca Saldo setelah penyesuaian Laporan laba Rugi Neraca
AccounT Name
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
Kas Kecil 2,000,000 -
Kas Di Bank 82,800,000 -
Piutang Dagang 96,000,000 -
Persediaan Barang Dagang 180,000,000 -
Perlengkapan Toko 5,000,000 -
Asuransi dibayar Dimuka 14,400,000 -
Iklan Dibayar Dimuka - -
Peralatan 128,000,000 -
Akumulasi Depreresiasi- Peralatan - 62,000,000
Gedung 570,000,000 -
Akumulasi Depreresiasi- Gedung - 46,500,000
Utang Dagang - 106,000,000
Utang Gaji dan Upah - -
Beban Yang Masih Harus Dibayar - -
Utang Bank - 200,000,000
Saham Biasa - 596,500,000
Dividen 70,000,000 -
Laba Ditahan - -
Laba Periode Berjalan - -
Historical Balancing - -
Penjualan - 1,062,000,000
Retur dan Potongan Penjualan - -
Diskon Penjualan 7,000,000 -
Harga Pokok Penjualan 611,000,000 -
Diskon Pembelian - 9,000,000
Beban Kirim Pembelian 17,600,000 -
Beban Kirim Penjualan 14,000,000 -
Beban Depresiasi 38,400,000 -
Beban Asuransi 5,600,000 -
Beban Pemeliharaan 34,400,000 -
Beban Perlengkapan Toko 50,800,000 -
Beban Gaji dan Upah 80,000,000 -
Beban Listrik dan Telpon 48,000,000 -
Beban Iklan - -
Beban Operasional Lainnya 22,000,000 -
Pendapatan Bunga - -
Beban Bunga 5,000,000 -
Beban Administrasi Bank - -
2,082,000,000 2,082,000,000
 PT CAHAYA DAGANG
Komplek Pertokoan Glodok A1-12, Jakarta Telp 021 6121717
CHART OF ACCOUT
Per 1 Desember 2011
Code AccounT Name Keterangan Header Account Type
1-0000 ASSETS HARTA H
1-1000 CURRENT ASSET HARTA LANCAR H
1-1100 Petty Cash Kas Kecil Bank
1-1200 Cash in Bank Kas Di Bank Bank
1-1300 Account Receivable Piutang Dagang Account Receivable
1-1400 Marchendise Inventory Persediaan Barang Dagang Other Current Asset
1-1500 Store Supplies Perlengkapan Toko Other Current Asset
1-1600 Prepaid Insurance Asuransi dibayar Dimuka Other Current Asset
1-1700 Prepaid Advertising Iklan Dibayar Dimuka Other Current Asset

1-2000 FIXED ASSETS HARTA TETAP H Asset

1-2110 Equipment Peralatan Fixed Asset
1-2120 Accum. Dep - Equipment Akumulasi Depreresiasi- Peralatan Fixed Asset
1-2210 Building Gedung Fixed Asset
1-2220 Accum. Dep - Building Akumulasi Depreresiasi- Gedung Fixed Asset

2-0000 LIABILITIES KEWAJIBAN H LIABILITY

2-1000 CURRENT LIABILITIES KEWAJIBAN LANCAR H LIABILITY
2-1100 Account Payable Utang Dagang Account Payable
2-1200 Wages and Salaries payable Utang Gaji dan Upah Other Current Liabilities
2-1300 Accrued Expense Beban Yang Masih Harus Dibayar Other Current Liabilities

2-2000 LONG TERM LIABILITIES KEWAJIBAN JANGKA PANJANG H LIABILITY

2-2001 Bank Payable Utang Bank Long Term Liabilities

3-0000 EQUITY EKUITAS H

3-0001 Common Stock Saham Biasa Equity
3-0002 Deviden Dividen Equity
3-0800 Retained Earnings Laba Ditahan Equity
3-0900 Current Year Earnings Laba Periode Berjalan Equity
3-0999 Historical Balancing Historical Balancing Equity

4-0000 INCOME PENDAPATAN Income

4-1100 Sales Penjualan Income
4-1200 Sales Return and Allowance Retur dan Potongan Penjualan Income
4-1300 Sales Discount Diskon Penjualan Income

5-0000 Cost Of Good Sold HARGA POKOK PENJUALAN H Cost Of Sales

5-1001 Cost Of Good Sold Harga Pokok Penjualan Cost Of Sales
5-1002 Purchase Discount Diskon Pembelian Cost Of Sales
5-1003 Freight In Beban Kirim Pembelian Cost Of Sales

6-0000 EXPENSE BEBAN H Expense

6-1000 Operating Expense BEBAN OPERASIONAL H Expense
6-1001 Freight Out Beban Kirim Penjualan Expense
6-1002 Depreciation Expense Beban Depresiasi Expense
6-1003 Insurance Expense Beban Asuransi Expense
6-1004 Maintenance Expense Beban Pemeliharaan Expense
6-1005 Store Supplies Expense Beban Perlengkapan Toko Expense
6-1006 Wages and Salaries Expense Beban Gaji dan Upah Expense
6-1007 Telephone & Electricity Expense Beban Listrik dan Telpon Expense
6-1008 Advertising Expense Beban Iklan Expense
6-1009 Other Operating Expense Beban Operasional Lainnya

8-0000 OTHER INCOME PENDAPATAN LAIN-LAIN H OTHER INCOME

8-1000 Intersest Income Pendapatan Bunga Other Income

9-0000 OTHER EXPENSE BEBAN LAIN-LAIN H OTHER EXPENSE

9-1001 Interest Expense Beban Bunga Other Expense
9-1002 Bank Administrasi Expense Beban Administrasi Bank Other Expense
 PT INDAH DAGANG
JURNAL PENYESUAIAN
Per 31 Desember 2015
Tanggal Ref Debit Kredit