NERACA SALDO
31 Desember 2008
Kas Rp 4,275,000
Piutang Dagang Rp 2,325,000
Asuransi Dibayar Dimuka Rp 585,000
Perlengkapan Kantor Rp 440,000
Peralatan Kantor Rp 5,300,000
Akum Peny Peralatan Kantor Rp 765,000
Mobil Rp 6,750,000
Akum Peny Mobil Rp 750,000
Hutang Dagang Rp 1,700,000
Pendapatan Diterima Dimuka Rp 1,500,000
Modal Alif Rp 14,535,000
Prive Alif Rp 14,000,000
Pendapatan Komisi Penjualan Rp 31,700,000
Beban Gaji Kantor Rp 12,500,000
Beban Sewa Rp 2,525,000
Beban Iklan Rp 1,650,000
Beban Telepon Rp 600,000
Rp 50,950,000 Rp 50,950,000
"ALIF REAL ESTET"
JURNAL PENYESUAIAN
31 Desember 2008
Prive Alif
31/12 Rp 14,000,000
Beban Sewa
31/12 Rp 1,650,000
31/12 Rp 150,000
31/12 Rp 1,800,000 31/12 Rp -
Saldo Debit Rp 1,800,000
Rp 1,800,000 Rp 1,800,000
BEBAN-BEBAN
- Beban Gaji Kantor Rp 12,500,000
- Beban Sewa Rp 2,525,000
- Beban Iklan Rp 1,800,000
- Beban Telepon Rp 600,000
- Beban Perlengkapan Kantor Rp 305,000
-Beban Asuransi Rp 270,000
- Beban Penyusutan Peralatan Kantor Rp 375,000
- Beban Penyusutan Mobil Rp 750,000
- Beban Kerugian Piutang Rp 46,500
Total Beban Rp 19,171,500
Rp 1,700,000
Rp 150,000
Rp 875,000
Rp 2,725,000
Rp -
Rp 2,725,000
Rp 13,688,500
Rp 13,688,500
Rp 16,413,500