JAWABAN

AFDAL REIHAN AGUSTIAN

22022000016

1, JURNAL PENYESUAIAN
PERUSAHAAN MERDEKA
JURNAL PENYESUAIAN
31-Dec-19

KETERANGAN DEBIT KREDIT

BIAYA ASURANSI Rp 10,000,000
ASURANSI Rp 10,000,000
BIAYA PERLENGKAPAN Rp 2,000,000
PERLENGKAPAN Rp 2,000,000
DEP. PERALATAN Rp 10,000,000
AK. DEP PERALATAN Rp 10,000,000
DEP. GEDUNG Rp 5,000,000
AK. DEP. GEDUNG Rp 5,000,000
BIAYA PENDAPATAN JASA Rp 18,000,000
PENDAPATAN JASA Rp 18,000,000
BIAYA GAJI Rp 5,000,000
HUTANG GAJI Rp 5,000,000
BIAYA BUNGA BANK Rp 250,000
BUNGA BANK Rp 250,000
JUMLAH Rp 50,250,000 Rp 50,250,000

PERUSAHAAN MERDEKA
NERACA LAJUR
31-Dec-19
KETERANGAN NERACA SALDO
DEBIT KREDIT
KAS Rp 74,000,000.00
PIUTANG USAHA Rp 50,000,000.00
BEBAN ASURANSI Rp 40,000,000.00
PERLENGKAPAN Rp 7,000,000.00
PERALATAN Rp 200,000,000.00
AKM. DEP.PERALATAN Rp 53,000,000.00
GEDUNG Rp 80,000,000.00
AKM. DEP. GEDUNG Rp 13,000,000.00
TANAH Rp 145,000,000.00
UTANG USAHA Rp 26,000,000.00
PENDAPATAN DITERIMA DIMUKA Rp 20,000,000.00
UTANG BANK Rp 33,000,000.00
MODAL TUAN BUDI Rp 240,000,000.00
PRIVE TUAN BUDI Rp 5,000,000.00
PENDAPATAN JASA Rp 301,000,000.00
BEBAN GAJI Rp 35,000,000.00
BEBAN PEMELIHARAAN Rp 15,000,000.00
BEBAN IKLAN Rp 6,500,000.00
BEBAN UTILITAS Rp 10,500,000.00
BEBAN KOMISI Rp 10,000,000.00
BEBAN SEWA Rp 4,000,000.00
BEBAN LAIN-LAIN Rp 4,000,000.00
JUMLAH Rp 686,000,000.00 Rp 686,000,000.00
ASURANSI
BIAYA PERLENGKAPAN
DEP. PERALATAN
DEP. GEDUNG
HUTANG GAJI
BEBAN BUNGA BANK
JUMLLAH

3. LAPORAN LABA RUGI

PERUSAHAAN MERDEKA
LAPORAN LABA RUGI
31-Dec-19

PENDAPATAN JASA Rp 319,000,000

BIAYA OPERASIONAL:
BEBAN ASURANSI Rp 50,000,000
BEBAN GAJI Rp 40,000,000
BEBAN PEMELIHARAAN Rp 15,000,000
BEBAN IKLAN Rp 6,500,000
BEBAN UTILITAS Rp 10,500,000
BEBAN KOMISI Rp 10,000,000
BEBAN SEWA Rp 4,000,000
BEBAN LAIN-LAIN Rp 4,000,000
BIAYA PERLENGKAPAN Rp 2,000,000
DEP. PERALATAN Rp 10,000,000
DEP. GEDUNG Rp 5,000,000
BEBAN BUNGA BANK Rp 250,000
 TOTAL BIAYA OPERASIONAL Rp 157,250,000
LABA Rp 161,750,000

5. NERACA

JUMLAH
AKTIVA LANCAR: HUTANG LANCAR:
KAS Rp 74,000,000 UTANG USAHA
PIUTANG USAHA Rp 50,000,000 PENDAPATAN DITERIMA DIMUKA
PERLENGKAPAN Rp 5,000,000 ASURANSI DIBAYAR DIMUKA
TOTAL AKTIVA LANCAR Rp 129,000,000 HUTANG GAJI
AKTIVA TETAP: TOTAL HUTANG LANCAR
PERALATAN Rp 200,000,000 HUTANG JANGKA PANJANG:
AK. DEP PERALATAN Rp 63,000,000 UTANG BANK
PERALATAN BERSIH Rp 137,000,000 TOTAL HUTANG JANGKA PANJANG
GEDUNG Rp 80,000,000 TOTAL HUTANG LANCAR
AK. DEP GEDUNG Rp 18,000,000
GEDUNG BERSIH Rp 62,000,000 MODAL
TANAH Rp 145,000,000
TOTAL AKTIVA TETAP Rp 344,000,000
TOTAL AKTIVA Rp 473,000,000 TOTOAL PASSIVA
 PENYESUAIAN NERACA SALDO DISESUAIKAN
DEBIT KREDIT DEBIT KREDIT
Rp 74,000,000.00
Rp 50,000,000.00
Rp 10,000,000.00 Rp 50,000,000.00
Rp 2,000,000.00 Rp 5,000,000.00
Rp 200,000,000.00
Rp 10,000,000.00 Rp 63,000,000.00
Rp 80,000,000.00
Rp 5,000,000.00 Rp 18,000,000.00
Rp 145,000,000.00
Rp 26,000,000.00
Rp 18,000,000.00 Rp 2,000,000.00
 Rp 250,000.00 Rp 33,250,000.00
Rp 240,000,000.00
Rp 5,000,000.00
Rp 18,000,000.00 Rp 319,000,000.00
Rp 5,000,000.00 Rp 40,000,000.00
Rp 15,000,000.00
Rp 6,500,000.00
Rp 10,500,000.00
Rp 10,000,000.00
Rp 4,000,000.00
Rp 4,000,000.00

Rp 10,000,000.00 Rp 10,000,000.00
Rp 2,000,000.00 Rp 2,000,000.00
Rp 10,000,000.00 Rp 10,000,000.00
Rp 5,000,000.00 Rp 5,000,000.00
Rp 5,000,000.00 Rp 5,000,000.00
Rp 250,000.00 Rp 250,000.00
Rp 50,250,000.00 Rp 50,250,000.00 Rp 716,250,000.00 Rp 716,250,000.00
LABA
JUMLAH

4. LAPORAN PERUBAHAN MODAL

PERUSAHAAN MERDEKA
LAPORAN PERUBAHAN MODAL
31-DES-19

MODAL AWAL Rp 240,000,000

PRIVE Rp 5,000,000
Rp 235,000,000
LABA Rp 161,750,000
MODAL AKHIR Rp 396,750,000
Rp 26,000,000
Rp 2,000,000
Rp 10,000,000
Rp 5,000,000
Rp 43,000,000

Rp 33,250,000
Rp 33,250,000
Rp 76,250,000

Rp 396,750,000

Rp 473,000,000
 LABA RUGI NERACA
DEBIT KREDIT DEBIT KREDIT
Rp 74,000,000.00
Rp 50,000,000.00
Rp 50,000,000.00
Rp 5,000,000.00
Rp 200,000,000.00
Rp 63,000,000.00
Rp 80,000,000.00
Rp 18,000,000.00
Rp 145,000,000.00
Rp 26,000,000.00
Rp 2,000,000.00
 Rp 33,250,000.00
Rp 240,000,000.00
Rp 5,000,000.00
Rp 319,000,000.00
Rp 40,000,000.00
Rp 15,000,000.00
Rp 6,500,000.00
Rp 10,500,000.00
Rp 10,000,000.00
Rp 4,000,000.00
Rp 4,000,000.00

Rp 10,000,000.00
Rp 2,000,000.00
Rp 10,000,000.00
Rp 5,000,000.00
Rp 5,000,000.00
Rp 250,000.00
Rp 157,250,000.00 Rp 319,000,000.00 Rp 559,000,000.00 Rp 397,250,000.00
Rp 161,750,000.00 Rp 161,750,000.00
Rp 319,000,000.00 Rp 319,000,000.00 Rp 559,000,000.00 Rp 559,000,000.00
AFDAL REIHAN AGUSTIAN
22022000016

1. JURNAL PENYESUAIAN
KETERANGAN DEBIT KREDIT
HPP Rp 19,450,000
PERSEDIAAN BARANG DAGANGAN AKHIR Rp 2,500,000
RETUR PEMBELIAN Rp 400,000
DISKON PEMBELIAN Rp 850,000
PERSEDIAAN BARANG DAGANGAN AWAL Rp 5,250,000
PEMBELIAN Rp 17,900,000
ONGKOS ANGKUT PEMBELIAN Rp 250,000
BIAYA ASURANSI Rp 1,000,000
ASURANSI DIBAYAR DIMUKA Rp 1,000,000
BIAYA PERLENGKAPAN KANTOR Rp 700,000
PERLENGKAPAN KANTOR Rp 700,000
DEP. PERALATAN KANTOR Rp 300,000
AK. DEP. PERALATAN KANTOR Rp 300,000
DEP. GEDUNG Rp 400,000
AK. DEP GEDUNG Rp 400,000
BIAYA GAJI Rp 1,500,000
HUTANG GAJI Rp 1,500,000
JUMLAH Rp 27,100,000 Rp 27,100,000
3. LAPORAN LABA RUGI

PT. " SAMUDERA"

LAPORAN - RUGI
30-Sep-20
BIAYA OPERASIONAL
1. BIAYA ADMINISTRASU DAN UMUM
A. BIAYA GAJI Rp 2,850,000
B. BIAYA TELEPON Rp 1,250,000
C. BIAYA ASURANSI Rp 1,000,000
D. BIAYA PERLENGKAPAN MOTOR Rp 700,000
E. DEP. PERALATAN KANTOR Rp 300,000
F. DEP GEDUNG Rp 400,000
TOTAL BIAYA ADMINISTRASI DAN UMUM Rp 6,500,000
2. BIAYA PEMASARAN
BIAYA IKLAN Rp 100,000
TOTAL BIAYA ADMINISTRASI & UMUM & BIAYA PEMASARAN Rp 7,500,000
GAJI YANG BELUM DIBAYAR Rp 1,500,000
LABA Rp 7,000,000

5. NERACA
KAS Rp 2,750,000 HUTANG DAGANG
PIUTANG DAGANG Rp 3,500,000 HUTANG GAJI
PERSEDIAAN BARANG DAGANGAN Rp 2,500,000
PIUTANG WESEL Rp 1,550,000
ASURANSI DIBAYAR DIMUKA Rp 300,000
PERLENGKAPAN KANTOR Rp 250,000 MODAL
TOTAL AKTIVA LANCAR Rp 10,850,000

PERALATAN KANTOR Rp 8,500,000

AK. DEP. PERALATAN KANTOR Rp 3,600,000
Rp 4,900,000
GEDUNG Rp 27,000,000
AK. DEP. GEDUNG Rp 3,900,000
 Rp 23,100,000
TANAH Rp 25,500,000
TOTAL AKTIVA TETAP Rp 48,600,000
 PT.'" SAMUDERA"
NERACA LAJUR
30-Sep-20
2. NERACA LAJUR
KETERANGAN NERACA SALDO PENYESUAIAN
DEBIT KREDIT DEBIT
KAS Rp 2,750,000
PIUTANG DAGANG Rp 3,500,000
PIUTANG WESEL Rp 1,550,000
PERSEDIAAN BARANG DAGANGAN Rp 5,250,000 Rp 2,500,000
ASURANSI DIBAYAR DIMUKA Rp 1,300,000
PERLENGKAPAN KANTOR Rp 950,000
PERALATAN KANTOR Rp 8,500,000
AK.DEP. PERALATAN KANTOR Rp 3,300,000
GEDUNG Rp 27,000,000
AK.DEP.GEDUNG Rp 3,500,000
TANAH Rp 25,500,000
UTANG DAGANG Rp 3,000,000
MODAL Rp 55,350,000
PRIVE Rp 2,500,000
PENJUALAN Rp 33,800,000
RETUR PENJUALAN Rp 350,000
PEMBELIAN Rp 17,700,000
RETUR PEMBELIAN Rp 400,000 Rp 400,000
DISKON PEMBELIAN Rp 850,000 Rp 850,000
ONGKOS ANGKUT PEMBELIAN Rp 250,000
BIAYA GAJI Rp 2,850,000 Rp 1,500,000
BIAYA IKLAN Rp 1,000,000
BIAYYA TELEPON Rp 1,250,000
JUMLAH Rp 102,200,000 Rp 102,200,000
HPP Rp 19,450,000
BIAYA ASURANSI Rp 1,000,000
BIAYA PERLENGKAPAN KANTOR Rp 700,000
DEP. PERALATAN KANTOR Rp 300,000
DEP. GEDUNG Rp 400,000
HUTANG GAJI
JUMLAH Rp 27,100,000
 4. LAPORAN PERUBAHAN MODAL

PT. "SAMUDERA"
LAPORAN PERUBAHAN MODAL
30-Sep-20
MODAL AWAL Rp 55,350,000
PRIVE Rp 2,500,000
Rp 52,850,000
LABA Rp 7,000,000
MODAL AKHIR Rp 59,850,000

TANG DAGANG Rp 3,000,000

Rp 1,500,000
TOTAL HUTANG Rp 4,500,000

Rp 59,850,000
TOTAL PASIVA Rp 64,350,000
PENYESUAIAN NERACA SALDO DISESUAIKAN LABA / RUGI
KREDIT DEBIT KREDIT DEBIT
Rp 2,750,000
Rp 3,500,000
Rp 1,550,000
Rp 5,250,000 Rp 2,500,000
Rp 1,000,000 Rp 300,000
Rp 700,000 Rp 250,000
Rp 8,500,000
Rp 300,000 Rp 3,600,000
Rp 27,000,000
Rp 400,000 Rp 3,900,000
Rp 25,500,000
Rp 3,000,000
Rp 55,350,000
Rp 2,500,000
Rp 35,800,000
Rp 350,000 Rp 350,000
Rp 17,700,000

Rp 250,000
Rp 4,350,000 Rp 4,350,000
Rp 1,000,000 Rp 1,000,000
Rp 1,250,000 Rp 1,250,000

Rp 19,450,000 Rp 19,450,000
Rp 1,000,000 Rp 1,000,000
Rp 700,000 Rp 700,000
Rp 300,000 Rp 300,000
Rp 400,000 Rp 400,000
Rp 1,500,000 Rp 1,500,000
Rp 27,100,000 Rp 103,150,000 Rp 103,150,000 Rp 28,800,000
LABA Rp 7,000,000
JUMLAH Rp 35,800,000
LABA / RUGI NERACA
KREDIT DEBIT KREDIT
Rp 2,750,000
Rp 3,500,000
Rp 1,550,000
Rp 2,500,000
Rp 300,000
Rp 250,000
Rp 8,500,000
Rp 3,600,000
Rp 27,000,000
Rp 3,900,000
Rp 25,500,000
Rp 3,000,000
Rp 55,350,000
Rp 2,500,000
Rp 35,800,000

Rp 1,500,000
Rp 35,800,000 Rp 74,350,000 Rp 67,350,000
Rp 7,000,000
Rp 35,800,000 Rp 74,350,000 Rp 74,350,000