UTS Dasar-dasar Akuntansi Nama : Christ Mario

S.Ganjil 2021/2022 NPM : 21311099

FTIK - Prodi SI
Universitas Teknokrat Indonesia

Biro Usaha Draza Christ Mario

31-Dec-20
dalam Rp.
No. Neraca Saldo Penyesuaian NS. Disesuaikan Laba/Rugi Neraca Akhir
Akun Nama Akun Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
101 Kas 479,800,000 - 479,800,000 - - - 479,800,000 -
102 Piutang Usaha 188,900,000 - e 33,300,000 222,200,000 - - - 222,200,000 -
103 Bahan Habis Pakai 22,000,000 - a 688,901 21,311,099 - - - 21,311,099 -
104 Asuransi dibayar dimuka 3,000,000 - b 2,000,000 1,000,000 - - - 1,000,000 -
105 Sewa dibayar dimuka 30,000,000 - g 17,500,000 12,500,000 - - - 12,500,000 -
111 Peralatan Kantor 300,000,000 - 300,000,000 - - - 300,000,000 -
112 Akumulasi Penyusutan Peralatan Kantor - 30,000,000 c 30,000,000 - 60,000,000 - - - 60,000,000
201 Utang Usaha - 175,000,000 - 175,000,000 - - - 175,000,000
202 Utang Upah - - d 21,311,099 - 21,311,099 - - - 21,311,099

203 Pendapatan diterima dimuka - 78,000,000 f 55,100,000 - 22,900,000 - - - 22,900,000

301 Modal "Christ Mario" - 411,890,000 - 411,890,000 - - - 411,890,000
302 Prive "Christ Mario" 48,000,000 - 48,000,000 - - - 48,000,000 -
401 Pendapatan Jasa - 732,766,000 c 88,400,000 - 821,166,000 - 821,166,000 - -
501 Beban Upah 323,500,000 - d 21,311,099 344,811,099 - 344,811,099 - - -
502 Beban Penyusutan - - c 30,000,000 30,000,000 - 30,000,000 - - -
503 Beban Sewa - - g 17,500,000 17,500,000 - 17,500,000 - - -
504 Beban Utilitas 26,900,000 - 26,900,000 - 26,900,000 - - -
505 Beban Bahan Habis Pakai - - a 688,901 688,901 - 688,901 - - -
506 Beban Asuransi - - b 2,000,000 2,000,000 - 2,000,000 - - -
507 Beban Lain-lain 5,556,000 - 5,556,000 - 5,556,000 - - -
Jumlah 1,427,656,000 1,427,656,000 159,900,000 159,900,000 1,512,267,099 1,512,267,099 427,456,000 821,166,000 1,084,811,099 691,101,099
LABA BERSIH 393,710,000 - - 393,710,000
Jumlah 821,166,000 821,166,000 1,084,811,099 1,084,811,099

UTS DDS Kelas : SI 20 ...