MUHAMMAD AZKA IKRIMA PERUSAHAAN PERCE

26 / XII-IPS 1

No. Neraca Saldo Penyesuaian

Nama Akun
Akun D K D
111 Kas 43,000,000 - 2,300,000
112 Piutang 19,000,000 - -
113 Sewa dibayar dimuka 7,200,000 - -
114 Perlengakpan kantor 8,000,000 - -
115 Perlengkapan cetak 6,000,000 - -
121 Peralatan kantor 15,300,000 - -
121.1 Akm. Peny. Perl. kantor - ### -
122 Peralatan cetak 35,500,000 - -
122.1 Akm. Peny. Perl. cetak - ### -
123 Peralatan fotocopy 56,000,000 - -
Akm. Peny. Perl.
123.1 - ### -
fotocopy
124 Kendaraan 32,700,000 - -
211 Utang usaha - ### -
221 Utang bank - ### -
311 Modal Tn. Kharis - ### -
312 Prive Tn. Kharis 5,900,000 - -
411 Pendapatan usaha - ### -
511 Beban gaji 22,500,000 - -
512 Beban iklan 3,750,000 - -
Beban listrk air dan
513 875,000 - -
telpon

514 Beban reparasi perlt. FC 600,000 - -

Beban keberihan &

515 keamanan
250,000 - -

520 Beban rupa-rupa 425,000 - -

Jumlah 257,000,000 ###
116 Iklan dibayar dimuka 750,000
124.1 Akm. Peny. kendaraan -
222 Utang bunga -
521 Beban sewa 3,600,000
522 Beban perl. Kantor 1,800,000
523 Beban perl. Cetak 4,950,000

524 Beban Peny. Perl. kantor 1,530,000

525 Beban Peny. Perl. cetak 3,550,000

526 Beban Peny. Perl. FC 5,600,000
527 Beban peny. kendaraan 2,861,250
528 Beban bunga 583,333
Jumlah 27,524,583
Laba Bersih
Jumlah
PERUSAHAAN PERCETAKAN CV. NUGRAHA
NERACA LAJUR
Per 31 Desember 2012

Penyesuaian NSD Lap. Laba/Rugi Lap. Posisi Keu.

K D K D K D K
- 45,300,000 - - - 45,300,000 -
- 19,000,000 - - - 19,000,000 -
3,600,000 3,600,000 - - - 3,600,000 -
1,800,000 6,200,000 - - - 6,200,000 -
4,950,000 1,050,000 - - - 1,050,000 -
- 15,300,000 - - - 15,300,000 -
1,530,000 - 3,060,000 - - - 3,060,000
- 35,500,000 - - - 35,500,000 -
3,550,000 - 7,100,000 - - - 7,100,000
- 56,000,000 - - - 56,000,000 -

5,600,000 - 11,200,000 - - - 11,200,000

- 32,700,000 - - - 32,700,000 -
- - 47,700,000 - - - 47,700,000
- - 50,000,000 - - - 50,000,000
- - 59,020,000 - - - 59,020,000
- 5,900,000 - - - 5,900,000 -
2,300,000 - 91,900,000 - 91,900,000 - -
- 22,500,000 - 22,500,000 - - -
750,000 3,000,000 - 3,000,000 - - -

- 875,000 - 875,000 - - -

- 600,000 - 600,000 - - -

- 250,000 - 250,000 - - -

- 425,000 - 425,000 - - -

- 750,000 - - - 750,000 -
2,861,250 - 2,861,250 - - 2,861,250
583,333 - 583,333 - - - 583,333
- 3,600,000 - 3,600,000 - - -
- 1,800,000 - 1,800,000 - - -
- 4,950,000 - 4,950,000 - - -

- 1,530,000 - 1,530,000 - - -

- 3,550,000 - 3,550,000 - - -
- 5,600,000 - 5,600,000 - - -
 - 2,861,250 - 2,861,250 - - -
- 583,333 - 583,333 - - -
27,524,583 273,424,583 273,424,583 52,124,583 91,900,000 221,300,000 181,524,583
39,775,417 - - 39,775,417
91,900,000 91,900,000 221,300,000 221,300,000