KOMPUTER AKUNTANSI
KELAS XI
AKUNTANSI DAN PERBANKAN
SMK SINAR PARAHYANGAN
SOAL KASUS
PERUSAHAAN JASA
CV LAUNDRI KELUARGA
NAMA KELOMPOK :
ANGGOTA :
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KELAS :
DATA PERUSAHAAN
Nama Perusahaan: CV LAUNDRI KELUARGA
Alamat : Jl. Danau Mahalona No. 25 Tanggerang
Nomor Telpon : 021 56963765
Nomor Fax : 021 56963766
Pemilik & Manager : Drs. MF Yusuf, Ak.MM
Bidang Usaha : Jasa Laundry & Dry Cleaning
Tahun Berdiri : Januari 2015
CV LAUNDRI KELUARGA tidak memiiliki NPWP karena belum terdaftar di Kantor Pelayanan Pajak Tanggerang.
Dibawah ini adalah Bagan Akun (Chart Of Account/Account List) yang digunakan perusahaan.
ACCOUN
HEADE BALANC
T ACCOUNT NAME ACCOUNT TYPE KETERANGAN AKUN
R E
NUMBER
1-0000 Assets H Asset Aktiva
1-1000 Current Assets H Asset Aktiva Lancar
1-1100 Cash On Hand Bank Kas ditangan
1-1200 Bank's Mandiri Bank Bank Mandiri
1-1300 Account Receivables Account Receivable Piutang Usaha
1-1400 Laundry Supplies Other Current Asset Perlengkapan Laundri
1-1500 VAT in Other Current Asset PPn Masukan
1-2000 Fixed Asset H Asset Aktiva Tetap
1-2100 Building Other Asset Bangunan
Accumulated Depr. Akum Penyusutan
1-2200 Building Other Asset Bangunan
1-2300 Laundry Equipment Other Asset Peralatan Laundri
Accum. Depr. Laundry Akum Penyusutan
1-2400 Equipment Other Asset Peralatan Laundri
2-0000 Liabilities H Liability Kewajiban
2-1000 Current Liabilities H Liability Kewajiban Lancar
2-1100 Account Payable Account Payable Hutang Usaha
2-1200 VAT out Other Current Liability PPn Keluaran
2-2000 Long Term Liabilities H Liability Hutang Jangka Panjang
2-2100 Bank Loan Long Term Liability Hutang Bank Mandiri
3-0000 Equity H Equity Ekuitas
3-1000 MF Yusuf Capital Equity Modal MF Yusuf
3-2000 MF Yusuf withdrawl Equity Prive MF Yusuf
4-0000 Revenue H Income Penghasilan
4-1000 Laundry Revenue Income Penghasilan Laundri
5-0000 Costs Of Sales H Cost Of Sales Harga Pokok Penjualan
6-0000 Operating Expense H Expense Beban Usaha
6-1000 Salary Expense Expense Beban Gaji
6-2000 Outlet Rent Expense Expense Beban Sewa Outlet
Laundry Supplies Beban Perlengkapan
6-3000 Expense Expense Laundri
Depreciation of Laundry Beban Penyusutan
6-4000 Equipment Expense Peralatan Laundri
Other Operating
6-5000 Expense Expense Beban Usaha Lainnya
8-0000 Other Revenue H Other Income Penghasilan Luar Usaha
8-1000 Interest Revenue Other Income Penghasilan Jasa Giro
9-0000 Other Expense H Other Expense Beban Luar Usaha
9-1000 Interest Expense Other Expense Beban Bunga
9-2000 Administration Expense Other Expense Beban Administrasi Bank
DAFTAR NERACA SALDO PER 1 JANUARI 2015
CV LAUNDRI KELUARGA
NERACA SALDO
Per tanggal 1 Januari 2015
Account
Account Name Debit Kredit
Number
1-1100 Cash On Hand 6.000.000
1-1200 Bank's Mandiri 32.000.000
1-1300 Account Receivables 5.100.000
1-1400 Laundry Supplies 2.500.000
1-2100 Building 125.000.000
1-2200 Accumulated Depr. Building 15.000.000
1-2300 Laundry Equipment 18.500.000
1-2400 Accum. Depr. Laundry Equipment 3.250.000
2-1100 Account Payable 17.500.000
2-2100 Bank Loan 28.350.000
3-1000 MF Yusuf Capital 125.000.000
JUMLAH 189.100.000 189.100.000