TOKO SAHABAT

AJP
PER 31 DESEMBER 2015
per ribuan rupiah
No Nama Akun Debit Kredit
1 Ikhtisar Laba/Rugi 3,800
Persediaan Brg Dag (Awal) 3,800
Persediaan Brg Dag (Akhir) 7,800
Ikhtisar Laba/Rugi 7,800
2 Beban Perlengkapan 1,800
Perlengkapan 1,800
3 Beban Asuransi 1,000
Asuransi dibayar dimuka 1,000
4 Beban Peny. Peralatan 160
Akm. Peny. Peralatan 160
5 Beban Peny. Kendaraan 6,000
Akm. Peny. Kendaraan 6,000
6 Beban Peny. Gedung 7,690
Akm. Peny. Gedung 7,690
7 Beban Gaji 700
Utang Gaji 700
JUMLAH 888,090 888,090
 TOKO SAHABAT
KERTAS KERJA
PER 31 DESEMBER 2015

NERACA SALDO AJP

KODE NAMA AKUN DEBIT KREDIT DEBIT KREDIT
111 KAS 6,500,000
112 PIUTANG DAGANG 5,200,000
113 PERSEDIAAN BARANG DAGANG 3,800,000 7,800,000 3,800,000
114 PERLENGKAPAN 2,000,000 1,800,000
115 ASURANSI DIBAYAR DIMUKA 4,000,000 1,000,000
121 PERALATAN 3,200,000
122 AKM. PENY. PERALATAN 800,000 160,000
123 GEDUNG 76,900,000
124 AKM. PENY. GEDUNG 5,500,000 7,690,000
125 KENDARAAN 60,000,000
126 AKM. PENY. KENDARAAN 6,000,000 6,000,000
211 UTANG DAGANG 4,700,000
311 EKUITAS 124,900,000
312 PRIVE 1,300,000
411 PENJUALAN 57,250,000
412 POT. PENJUALAN 900,000
413 RETUR PENJUALAN DAN PH 700,000
414 BEBAN ANGKUT PENJUALAN 400,000
511 PEMBELIAN 29,300,000
512 POT. PEMBELIAN 900,000
513 RETUR PEMBELIAN DAN PH 300,000
514 BEBAN ANGKUT PEMBELIAN 750,000
521 PENDAPATAN BUNGA 350,000
611 BEBAN GAJI 3,800,000 700,000
612 BEBAN TELP DAN LISTRIK 650,000
613 BEBAN ADM DAN UMUM 800,000
614 BEBAN LAIN-LAIN 500,000
JUMLAH 200,700,000 200,700,000
IKHTISAR LABA/RUGI 3,800,000 7,800,000
BEBAN PERLENGKAPAN 1,800,000
BEBAN ASURANSI 1,000,000
BEBAN PENY. PERALATAN 160,000
BEBAN PENY. KENDARAAN 6,000,000
BEBAN PENY. GEDUNG 7,690,000
UTANG GAJI 700,000
28,950,000 28,950,000
LABA BERSIH
SAHABAT
S KERJA
SEMBER 2015
per ribuan rupiah
NSD LABA/RUGI NERACA
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
6,500,000 6,500,000
5,200,000 5,200,000
7,800,000 7,800,000
200,000 200,000
3,000,000 3,000,000
3,200,000 3,200,000
960,000 960,000
76,900,000 76,900,000
13,190,000 13,190,000
60,000,000 60,000,000
12,000,000 12,000,000
4,700,000 4,700,000
124,900,000 124,900,000
1,300,000 1,300,000
57,250,000 57,250,000
900,000 900,000
700,000 700,000
400,000 400,000
29,300,000 29,300,000
900,000 900,000
300,000 300,000
750,000 750,000
350,000 350,000
4,500,000 4,500,000
650,000 650,000
800,000 800,000
500,000 500,000

3,800,000 7,800,000 3,800,000 7,800,000

1,800,000 1,800,000
1,000,000 1,000,000
160,000 160,000
6,000,000 6,000,000
7,690,000 7,690,000
700,000 700,000
223,050,000 223,050,000 58,950,000 66,600,000 164,100,000 156,450,000
LABA BERSIH 7,650,000 7,650,000
66,600,000 66,600,000 164,100,000 164,100,000