Neraca Saldo

Nama Rekening
Debet Kredit
Kas Dan Setara Kas Rp 118,500,000
Piutang Dagang Rp 96,500,000
Perlengkapan Rp 91,250,000
Persediaan Bahan Baku Rp 115,750,000
Persediaan Barang Dalam Proses Rp 412,650,000
Persediaan Barang Jadi Rp 535,750,000
Peralatan Kantor Rp 350,000,000
Akumulasi Penyusutan Peralatan Rp 125,000,000
Kendaraan Rp 500,000,000
Akumulasi Penyusutan Kendaraan Rp 240,000,000
Mesin Rp 300,000,000
Akumulasi Penyusutan Mesin Rp 120,000,000
Gedung Rp 1,700,000,000
Akumulasi Penyusutan Gedung Rp 320,000,000
Tanah Rp 400,000,000
Hutang Usaha Rp 146,500,000
Hutang Bank Rp 420,000,000
Modal Saham Rp 3,000,000,000
Laba Ditahan Rp 200,000,000
Deviden Rp 60,000,000
Penjualan Rp 1,205,700,000
Retur Penjualan Rp 16,800,000
Potongan Penjualan Rp 13,200,000
Pembelian Rp 327,500,000
Beban Angkut Pembelian Rp 6,500,000
Retur Pembelian Rp 31,500,000
Potongan Pembelian Rp 5,950,000
Biaya Tenaga Kerja Langsung Rp 195,750,000
Biaya Bahan Penolong Rp 44,850,000
Biaya Tenaga Kerja Tak Langsung Rp 145,750,000
Biaya Listrik, Air, & Telepon Pabrik Rp 57,500,000
Beban Gaji Penjualan & Umum Rp 184,950,000
Beban Pemasaran Rp 45,000,000
Beban Listrik, Air & Telepon Rp 24,500,000
Beban Transport Rp 23,000,000
Beban Pemeliharaan Umum Rp 16,750,000
Beban Lain - Lain Rp 32,200,000
TOTAL Rp 5,814,650,000 Rp 5,814,650,000
Ikhtisar Produksi
Ikhtisar Laba Rugi
Biaya Perlengkapan Pabrik
Biaya Penyusutan Peralatan Pabrik
Biaya Penyusutan Kendaraan Pabrik
Biaya Penyusutan Mesin Pabrik
Biaya Penyusutan Gedung Pabrik
Beban Perlengkapan Penjualan & Umum
Biaya Penyusutan Peralatan
Biaya Penyusutan Kendaraan
Biaya Penyusutan Gedung
TOTAL
 PT High Tech Gadget
Neraca Lajur
Periode 31 Desember 2014

Ayat Jurnal Penyesuaian Neraca Saldo Disesuaikan

Debet Kredit Debet Kredit
Rp 118,500,000
Rp 96,500,000
Rp 72,000,000 Rp 19,250,000
Rp 123,650,000 Rp 115,750,000 Rp 123,650,000
Rp 585,000,000 Rp 412,650,000 Rp 585,000,000
Rp 685,000,000 Rp 535,750,000 Rp 685,000,000
Rp 350,000,000
Rp 70,000,000 Rp 195,000,000
Rp 500,000,000
Rp 87,500,000 Rp 327,500,000
Rp 300,000,000
Rp 40,000,000 Rp 160,000,000
Rp 1,700,000,000
Rp 80,000,000 Rp 400,000,000
Rp 400,000,000
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 200,000,000
Rp 60,000,000
Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000
Rp 327,500,000
Rp 6,500,000
Rp 31,500,000
Rp 5,950,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 57,500,000
Rp 184,950,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 32,200,000
Rp 528,400,000 Rp 708,650,000 Rp 528,400,000 Rp 708,650,000
Rp 535,750,000 Rp 685,000,000 Rp 535,750,000 Rp 685,000,000
Rp 25,500,000 Rp 25,500,000
Rp 32,500,000 Rp 32,500,000
Rp 40,000,000 Rp 40,000,000
Rp 40,000,000 Rp 40,000,000
Rp 45,000,000 Rp 45,000,000
Rp 46,500,000 Rp 46,500,000
Rp 37,500,000 Rp 37,500,000
Rp 47,500,000 Rp 47,500,000
Rp 35,000,000 Rp 35,000,000
Rp 2,807,300,000 Rp 2,807,300,000 Rp 7,485,800,000 Rp 7,485,800,000
HARGA POKOK PRODUKSI
 Harga Pokok Produksi Laporan Laba/Rugi
Debet Kredit Debet Kredit

Rp 1,205,700,000
Rp 16,800,000
Rp 13,200,000
Rp 327,500,000
Rp 6,500,000
Rp 31,500,000
Rp 5,950,000
Rp 195,750,000
Rp 44,850,000
Rp 145,750,000
Rp 57,500,000
Rp 184,950,000
Rp 45,000,000
Rp 24,500,000
Rp 23,000,000
Rp 16,750,000
Rp 32,200,000
Rp 528,400,000 Rp 708,650,000
Rp 535,750,000 Rp 685,000,000
Rp 25,500,000
Rp 32,500,000
Rp 40,000,000
Rp 40,000,000
Rp 45,000,000
Rp 46,500,000
Rp 37,500,000
Rp 47,500,000
Rp 35,000,000
Rp 1,489,250,000 Rp 746,100,000 Rp 1,058,650,000 Rp 1,890,700,000
Rp 743,150,000 Rp 832,050,000
Rp 1,489,250,000 Rp 1,489,250,000 Rp 1,890,700,000 Rp 1,890,700,000
LABA Rp -
TOTAL Rp 1,890,700,000 Rp 1,890,700,000
 Neraca
Debet Kredit
Rp 118,500,000
Rp 96,500,000
Rp 19,250,000
Rp 123,650,000
Rp 585,000,000
Rp 685,000,000
Rp 350,000,000
Rp 195,000,000
Rp 500,000,000
Rp 327,500,000
Rp 300,000,000
Rp 160,000,000
Rp 1,700,000,000
Rp 400,000,000
Rp 400,000,000
Rp 146,500,000
Rp 420,000,000
Rp 3,000,000,000
Rp 200,000,000
Rp 60,000,000
Rp 4,937,900,000 Rp 4,849,000,000

Rp 4,937,900,000 Rp 4,849,000,000
Rp 88,900,000
Rp 4,937,900,000 Rp 4,937,900,000