No Ket.

Ref Debit Kredit

1 Beban kerugian piutang Rp 360,000
Cadangan kerugian piutang Rp 360,000
2 Beban asuransi Rp 7,500,000
Asuransi dibayar di muka Rp 7,500,000
3 Beban perlengkapan toko Rp 20,600,000
Perlengkapan toko Rp 20,600,000
4 Beban perlengkapan kantor Rp 38,000,000
Perlengkapan kantor Rp 38,000,000
5 Beban penyusutan gedung Rp 47,500,000
Akumulasi penyusutan gedung Rp 47,500,000
6 Beban sewa Rp 26,000,000
Sewa dibayar di muka Rp 26,000,000
7 Iklan dibayar di muka Rp 106,700,000
Beban iklan Rp 106,700,000
8 Beban listrik, air dan telepon Rp 3,500,000
Beban gaji Rp 8,500,000
Beban terutang Rp 12,000,000
Rp 258,660,000 Rp 258,660,000
 Neraca Saldo
No akun Nama akun
Debet Kredit
Kas Rp 148,000,000
Piutang dagang Rp 36,000,000
Perlengkapan toko Rp 37,000,000
Perlengkapan kantor Rp 50,000,000
Sewa dibayar di muka Rp 75,000,000
Asuransi dibayar di muka Rp 36,000,000
Peralatan toko Rp 465,000,000
Akumulasi penyusutan peralatan toko Rp 97,000,000
Peralatan kantor Rp 150,000,000
Akumulasi penyusutan peralatan kantor Rp 59,000,000
Tanah Rp 500,000,000
Gedung Rp 950,000,000
Akumulasi penyusutan gedung Rp 40,000,000
Utang dagang Rp 372,000,000
Utang bank Rp 570,000,000
Modal Hendrati Rp 1,000,000,000
Prive Hendrati Rp 18,000,000
Pendapatan service Rp 960,000,000
Beban gaji dan upah Rp 152,000,000
Beban perlengkapan bengkel Rp 183,000,000
Beban iklan Rp 120,000,000
Beban listrik, air dan telepon Rp 130,000,000
Beban lain-lain Rp 48,000,000
Rp 3,098,000,000 Rp 3,098,000,000
Beban asuransi
Beban kerugian piutang
Cadangan kerugian piutang
Beban perlengkapan toko
Beban perlengkapan kantor
Beban penyusutan gedung
Beban sewa
Iklan dibayar di muka
Beban terutang
 Penyesuaian NS setelah penyesuaian Laba Rugi
Debet Kredit Debet Kredit Debet
Rp 148,000,000
Rp 36,000,000
Rp 20,600,000 Rp 16,400,000
Rp 38,000,000 Rp 12,000,000
Rp 26,000,000 Rp 49,000,000
Rp 7,500,000 Rp 28,500,000
Rp 465,000,000
Rp 97,000,000
Rp 150,000,000
Rp 59,000,000
Rp 500,000,000
Rp 950,000,000
Rp 47,500,000 Rp 87,500,000
Rp 372,000,000
Rp 570,000,000
Rp 1,000,000,000
Rp 18,000,000
Rp 960,000,000
Rp 3,500,000 Rp 160,500,000 Rp 160,500,000
Rp 183,000,000 Rp 183,000,000
Rp 106,700,000 Rp 13,300,000 Rp 13,300,000
Rp 8,500,000 Rp 133,500,000 Rp 133,500,000
Rp 48,000,000 Rp 48,000,000

Rp 7,500,000 Rp 7,500,000 Rp 7,500,000

Rp 360,000 Rp 360,000 Rp 360,000
Rp 360,000 Rp 360,000
Rp 20,600,000 Rp 20,600,000 Rp 20,600,000
Rp 38,000,000 Rp 38,000,000 Rp 38,000,000
Rp 47,500,000 Rp 47,500,000 Rp 47,500,000
Rp 26,000,000 Rp 26,000,000 Rp 26,000,000
Rp 106,700,000 Rp 106,700,000
Rp 12,000,000 Rp 12,000,000
Rp 258,660,000 Rp 258,660,000 Rp 3,157,860,000 Rp 3,157,860,000 Rp 678,260,000
Rp 281,740,000
Rp 960,000,000
Laba Rugi Neraca
Kredit Debet Kredit
Rp 148,000,000
Rp 36,000,000
Rp 16,400,000
Rp 12,000,000
Rp 49,000,000
Rp 28,500,000
Rp 465,000,000
Rp 97,000,000
Rp 150,000,000
Rp 59,000,000
Rp 500,000,000
Rp 950,000,000
Rp 87,500,000
Rp 372,000,000
Rp 570,000,000
Rp 1,000,000,000
Rp 18,000,000
Rp 960,000,000

Rp 360,000

Rp 106,700,000
Rp 12,000,000
Rp 960,000,000 Rp 2,479,600,000 Rp 2,197,860,000
Rp 281,740,000
Rp 2,479,600,000
Laporan Laba Rugi

Pendapatan service Rp 960,000,000

Beban asuransi Rp 7,500,000
Beban sewa Rp 26,000,000
Beban gaji dan upah Rp 160,500,000
Beban perlengkapan bengkel Rp 183,000,000
Beban iklan Rp 13,300,000
Beban listrik, air dan telepon Rp 133,500,000
Beban lain-lain Rp 48,000,000
Beban kerugian piutang Rp 360,000
Beban perlengkapan toko Rp 20,600,000
Beban perlengkapan kantor Rp 38,000,000
Beban penyusutan gedung Rp 47,500,000
Rp 678,260,000
Laba bersih Rp 281,740,000

Laporan Perubahan Ekuitas

Modal awal Rp 1,000,000,000
Laba bersih Rp 281,740,000
Prive Rp 18,000,000
Kenaikan modal Rp 263,740,000 Rp 263,740,000
Modal akhir Rp 1,263,740,000
 Neraca
Aktiva Pasiva
Kas Rp 148,000,000 Utang dagang Rp 372,000,000
Piutang Rp 36,000,000 Utang bank Rp 570,000,000
(Cadangan kerugian piutang) -Rp 360,000 Modal akhir Rp 1,263,740,000
Perlengkapan toko Rp 16,400,000 Beban terutang Rp 12,000,000
Perlengkapan kantor Rp 12,000,000 Rp 2,217,740,000
Sewa dibayar di muka Rp 49,000,000
Asuransi dibayar di muka Rp 28,500,000
Peralatan toko Rp 465,000,000
(Akum. peny. peralatan toko) -Rp 97,000,000
Peralatan kantor Rp 150,000,000
(Akum. peny. peralatan kantor) -Rp 59,000,000
Tanah Rp 500,000,000
Gedung Rp 950,000,000
(Akm. peny. gedung) -Rp 87,500,000
Iklan dibayar di muka Rp 106,700,000
Rp 2,217,740,000