PT.

MIKITA
NERACA SALDO
Periode 2011

Anrica Ferdianti_63220767_63.1A.38

Jumlah
No Rek Nama Akun
Debet Kredit
110 Kas Rp 100,000,000
111 Bank Rp 67,600,000
112 Surat Berharga Rp 25,000,000
113 Wesel Tagih Rp 20,000,000
114 Piutang Dagang Rp 187,900,000
115 Persedian Bahan Baku (BB) Rp 197,000,000
116 Persedian BDP Rp 15,000,000
117 Persediaan BJ Rp 285,000,000
118 Persekot Sewa Rp 12,000,000
120 Invest. Jangka Panjang Rp 50,000,000
130 Tanah Rp 75,000,000
131 Gedung Rp 150,000,000
132 Akm. Depr. Gedung Rp 15,000,000
133 Mmesin Rp 750,000,000
134 Akm. Depr. Mesin Rp 150,000,000
135 Kendaraan Rp 80,000,000
136 Akm. Depr. Kendaraan Rp 32,000,000
137 Peralatan Rp 25,000,000
138 Akm. Depr. Peralatan Rp 10,000,000
140 AT Tidak Berwujud Rp 50,000,000
210 Wesel Bayar Rp 95,000,000
211 Hutang Dagang Rp 145,000,000
212 Hutang Modal Kerja Rp 195,500,000
213 Hutang Gaji Rp 45,000,000
220 Hutang Obligasi Rp 600,000,000
310 Modal Saham Rp 499,000,000
311 Laba Ditahan Rp 123,500,000
410 Penjualan Rp 3,022,000,000
500 Pembelian BB Rp 1,440,000,000
501 BTKL Rp 173,000,000
502 Biya Bhn Pembantu Rp 150,000,000
503 BTKTL Rp 140,000,000
504 Biaya Gaji Pabrik Rp 40,000,000
505 Biaya Listrik & Telp Pabrik Rp 37,000,000
506 Biaya Perlengkapan Pabrik Rp 15,000,000
507 Biaya Perbaikan Pabrik Rp 50,000,000
508 Biaya Ass. Pabrik Rp 13,000,000
509 Biaya Depr. Pabrik Rp 84,500,000
510 Biaya Armotisasi Pabrik Rp 12,500,000
599 BOP lain lain Rp 5,000,000
610 Biaya Gaji Bag. Penjualan Rp 75,000,000
611 Biaya Listrik & Telp Bagian Penjualan Rp 20,000,000
612 Biaya Perl. Bag. Penjualan Rp 25,000,000
613 Biaya Perb. Bagian Penjualan Rp 15,000,000
614 Biaya Ass. Bag. Penjualan Rp 6,000,000
615 Biaya Depr. Bag. Penjualan Rp 9,500,000
616 Biaya. Amortisasi Bag. Penjualan Rp 6,250,000
617 Biaya Iklan Rp 200,000,000
618 Biaya Pengiriman Rp 60,000,000
619 Biaya Penjualan Lain-Lain Rp 4,250,000
620 Biaya Gaji Bag. Adm Rp 90,000,000
621 Biaya Listrik & Telp Bag. Adm Rp 15,000,000
622 Biaya Perl. Bag. Adm Rp 8,000,000
623 Biaya . Perb. Bag. Adm Rp 10,000,000
624 Biaya Ass. Bag. Adm Rp 3,000,000
625 Biaya Depr. Bag. Adm Rp 9,500,000
626 Biaya Amortisasi Bag. Adm Rp 6,250,000
628 Biaya Adm lain-lain Rp 6,560,000
631 Biaya Bunga Rp 113,190,000
Jumlah Rp 4,932,000,000 Rp 4,932,000,000
 PT. MIKITA
AYAT JURNAL PENYESUAIAN
PERIODE 2011
Anrica Ferdianti_63220767_63.1A.38

Nomor Jumlah
Tanggal Nama Rekening
Rek Debet kredit
31 Biaya Depr.Pabrik Rp 7,500,000
Biaya Depr.Bag.Penjualan Rp 4,500,000
Biaya Depr.Bag..Adm Rp 3,000,000
Akm.Depr.Gedung Rp 15,000,000
31 Biaya.Depr.Pabrik Rp 37,500,000
Akm.Depr.Mesin Rp 37,500,000
31 Biaya Depr.Pabrik Rp 2,400,000
Biaya Depr.Bag.Penjualan Rp 4,000,000
31 Biaya Depr.Bag..Adm Rp 1,600,000
Akm.Depr.Kendaraan Rp 8,000,000
31 Biaya Depr.Bag.Penjualan Rp 1,250,000
DESEMBER

Akm.Depr.Peralatan Rp 1,250,000
31 Biaya Kerugiaan Piutang Rp 2,320,500
Cadangan Kerugian Piutang Rp 2,320,500
31 Ikhtisar HP Produksi Rp 197,000,000
Persediaan BB Awal Rp 197,000,000
Persediaan BB Akhir Rp 243,000,000
Ikhtisar HP Produsi Rp 243,000,000
31 Ikhtisar HP Produksi Rp 15,000,000
Persediaan BDP Awal Rp 15,000,000
Persedian BDP Akhir Rp 20,000,000
Ikhtisar HP Produksi Rp 20,000,000
31 Ikhtisar L/R Rp 285,000,000
Persediaan BJ Rp 285,000,000
Persediaan BJ Rp 257,000,000
Ikhtisar L/R Rp 257,000,000
Jumlah Rp 1,081,070,500 Rp 1,081,070,500
 PT. MIKITA
NERACA LAJUR
PERIODE 2011
Anrica Ferdianti_63220767_63.1A.38

No Neraca Saldo Ayat Jurnal Penyesuaian Neraca Saldo Disesuaikan HPP Laba rugi Neraca
Nama Rekening
Rek Debet kredit Debet Kredit Debet Kredit Debet Kredit Debet kredit Debet kredit
110 Kas Rp 100,000,000 Rp 100,000,000 Rp 100,000,000 Rp -
111 Bank Rp 67,600,000 Rp 67,600,000 Rp 67,600,000 Rp -
112 Surat Berharga Rp 25,000,000 Rp 25,000,000 Rp 25,000,000 Rp -
113 Wesel Tagih Rp 20,000,000 Rp 20,000,000 Rp 20,000,000 Rp -
114 Piutang Dagang Rp 187,900,000 Rp 187,900,000 Rp 187,900,000 Rp -
115 Persedian BB Rp 197,000,000 Rp 243,000,000 Rp 197,000,000 Rp 243,000,000 Rp 243,000,000 Rp -
116 Persedian BDP Rp 15,000,000 Rp 20,000,000 Rp 15,000,000 Rp 20,000,000 Rp 20,000,000 Rp -
117 Persediaan BJ Rp 285,000,000 Rp 257,000,000 Rp 285,000,000 Rp 257,000,000 Rp 257,000,000 Rp -
118 Persekot Sewa Rp 12,000,000 Rp 12,000,000 Rp 12,000,000 Rp -
120 Invest. Jangka Panjang Rp 50,000,000 Rp 50,000,000 Rp 50,000,000 Rp -
130 Tanah Rp 75,000,000 Rp 75,000,000 Rp 75,000,000 Rp -
131 Gedung Rp 150,000,000 Rp 150,000,000 Rp 150,000,000 Rp -
132 Akm. Depr. Gedung Rp 15,000,000 Rp 15,000,000 Rp 30,000,000 Rp - Rp 30,000,000
133 Mmesin Rp 750,000,000 Rp 750,000,000 Rp 750,000,000 Rp -
134 Akm. Depr. Mesin Rp 150,000,000 Rp 37,500,000 Rp 187,500,000 Rp - Rp 187,500,000
135 Kendaraan Rp 80,000,000 Rp 80,000,000 Rp 80,000,000 Rp -
136 Akm. Depr. Kendaraan Rp 32,000,000 Rp 8,000,000 Rp 40,000,000 Rp - Rp 40,000,000
137 Peralatan Rp 25,000,000 Rp 25,000,000 Rp 25,000,000 Rp -
138 Akm. Depr. Peralatan Rp 10,000,000 Rp 1,250,000 Rp 11,250,000 Rp - Rp 11,250,000
140 AT Tidak Berwujud Rp 50,000,000 Rp 50,000,000 Rp 50,000,000 Rp -
210 Wesel Bayar Rp 95,000,000 Rp 95,000,000 Rp - Rp 95,000,000
211 Hutang Dagang Rp 145,000,000 Rp 145,000,000 Rp - Rp 145,000,000
212 Hutang Modal Kerja Rp 195,500,000 Rp 195,500,000 Rp - Rp 195,500,000
213 Hutang Gaji Rp 45,000,000 Rp 45,000,000 Rp - Rp 45,000,000
220 Hutang Obligasi Rp 600,000,000 Rp 600,000,000 Rp - Rp 600,000,000
310 Modal Saham Rp 499,000,000 Rp 499,000,000 Rp - Rp 499,000,000
311 Laba Ditahan Rp 123,500,000 Rp 123,500,000 Rp - Rp 123,500,000
410 Penjualan Rp 3,022,000,000 Rp 3,022,000,000 Rp - Rp 3,022,000,000
500 Pembelian BB Rp 1,440,000,000 Rp 1,440,000,000 Rp 1,440,000,000 Rp -
501 BTKL Rp 173,000,000 Rp 173,000,000 Rp 173,000,000 Rp -
502 Biya Bhn Pembantu Rp 150,000,000 Rp 150,000,000 Rp 150,000,000 Rp -
503 BTKTL Rp 140,000,000 Rp 140,000,000 Rp 140,000,000 Rp -
504 Biaya Gaji Pabrik Rp 40,000,000 Rp 40,000,000 Rp 40,000,000 Rp -
505 Biaya Listrik & Telp Pabrik Rp 37,000,000 Rp 37,000,000 Rp 37,000,000 Rp -
506 Biaya Perlengkapan Pabrik Rp 15,000,000 Rp 15,000,000 Rp 15,000,000 Rp -
507 Biaya Perbaikan Pabrik Rp 50,000,000 Rp 50,000,000 Rp 50,000,000 Rp -
508 Biaya Ass. Pabrik Rp 13,000,000 Rp 13,000,000 Rp 13,000,000 Rp -
509 Biaya Depr. Pabrik Rp 84,500,000 Rp 47,400,000 Rp 131,900,000 Rp 131,900,000 Rp -
510 Biaya Armotisasi Pabrik Rp 12,500,000 Rp 12,500,000 Rp 12,500,000 Rp -
599 BOP lain lain Rp 5,000,000 Rp 5,000,000 Rp 5,000,000 Rp -
610 Biaya Gaji Bag. Penjualan Rp 75,000,000 Rp 75,000,000 Rp 75,000,000 Rp -
611 Biaya Listrik & Telp Bagian Penjualan Rp 20,000,000 Rp 20,000,000 Rp 20,000,000 Rp -
612 Biaya Perl. Bag. Penjualan Rp 25,000,000 Rp 25,000,000 Rp 25,000,000 Rp -
613 Biaya Perb. Bagian Penjualan Rp 15,000,000 Rp 15,000,000 Rp 15,000,000 Rp -
614 Biaya Ass. Bag. Penjualan Rp 6,000,000 Rp 6,000,000 Rp 6,000,000 Rp -
615 Biaya Depr. Bag. Penjualan Rp 9,500,000 Rp 9,750,000 Rp 19,250,000 Rp 19,250,000 Rp -
616 Biaya. Amortisasi Bag. Penjualan Rp 6,250,000 Rp 6,250,000 Rp 6,250,000 Rp -
617 Biaya Iklan Rp 200,000,000 Rp 200,000,000 Rp 200,000,000 Rp -
618 Biaya Pengiriman Rp 60,000,000 Rp 60,000,000 Rp 60,000,000 Rp -
619 Biaya Penjualan Lain-Lain Rp 4,250,000 Rp 4,250,000 Rp 4,250,000 Rp -
620 Biaya Gaji Bag. Adm Rp 90,000,000 Rp 90,000,000 Rp 90,000,000 Rp -
621 Biaya Listrik & Telp Bag. Adm Rp 15,000,000 Rp 15,000,000 Rp 15,000,000 Rp -
622 Biaya Perl. Bag. Adm Rp 8,000,000 Rp 8,000,000 Rp 8,000,000 Rp -
623 Biaya . Perb. Bag. Adm Rp 10,000,000 Rp 10,000,000 Rp 10,000,000 Rp -
624 Biaya Ass. Bag. Adm Rp 3,000,000 Rp 3,000,000 Rp 3,000,000 Rp -
625 Biaya Depr. Bag. Adm Rp 9,500,000 Rp 4,600,000 Rp 14,100,000 Rp 14,100,000 Rp -
626 Biaya Amortisasi Bag. Adm Rp 6,250,000 Rp 6,250,000 Rp 6,250,000 Rp -
628 Biaya Adm lain-lain Rp 6,560,000 Rp 6,560,000 Rp 6,560,000 Rp -
631 Biaya Bunga Rp 113,190,000 Rp 113,190,000 Rp 113,190,000 Rp -
Rp 4,932,000,000 Rp 4,932,000,000 Rp - Rp -
Biaya.Kerugian.Piutang Rp 2,320,500 Rp 2,320,500 Rp 2,320,500 Rp -
Cadangan Kerugian Piutang Rp 2,320,500 Rp 2,320,500 Rp - Rp 2,320,500
Ikhtisar HP Produksi Rp 212,000,000 Rp 263,000,000 Rp 212,000,000 Rp 263,000,000 Rp 212,000,000 Rp 263,000,000
Iktisar Laba/rugi Rp 285,000,000 Rp 257,000,000 Rp 285,000,000 Rp 257,000,000 Rp 285,000,000 Rp 257,000,000
Rp 2,156,400,000
Jumlah Rp 1,081,070,500 Rp 1,081,070,500 Rp 5,516,070,500 Rp 5,516,070,500 Rp 2,419,400,000 Rp 263,000,000
Rp 2,156,400,000
Rp 3,140,570,500 Rp 3,279,000,000 Rp 2,112,500,000 Rp 1,974,070,500
Laba Bersih Rp 138,429,500 Rp 138,429,500
Rp 3,279,000,000 Rp 3,279,000,000 Rp 2,112,500,000 Rp 2,112,500,000
 PT. Mikita
Laporan Harga Pokok produksi
Per 31 Desember 2011

Anrica Ferdianti_63220767_63.1A.38

Pemakaian Bahan Baku :

Persediaan Bahan Baku Awal ( 1 Jan 2011) Rp 197,000,000

Pembelian Bahan Baku Rp 1,440,000,000 +
Bahan Baku Tersedia Produksi Rp 1,637,000,000
Persediaan Bahan Baku Akhir ( 31 Des 2011 ) Rp 243,000,000 -
Total Pemakaian Bahan Baku Rp 1,394,000,000
BTKL Rp 173,000,000
Biaya Overhead Pabrik :
BTKTL Rp 140,000,000
Biaya Bahan Pembantu ( BP) Rp 150,000,000
Biaya Listrik & Telpon Pabrik Rp 37,000,000
Biaya Gaji Pabrik Rp 40,000,000
Biaya Perlengkapan Pabrik Rp 15,000,000
Biaya Perbaikan Pabrik Rp 50,000,000
Biaya Assesment Pabrik Rp 13,000,000
Biaya Amortisasi Pabrik Rp 12,500,000
Biaya Depr Mesin PAbrik Rp 131,900,000
BOP Lain Lain Rp 5,000,000 +
Jumlah BOP Rp 594,400,000 +
Total Biaya Pabrik Rp 2,161,400,000
Persediaan Dlm Proses Awal ( 1 Jan 2011) Rp 15,000,000 +
Total Biaya Produksi 31 Des 2011 Rp 2,176,400,000
Persediaan Dlm Proses Akhir ( 31 Des 2011) Rp 20,000,000 -

Harga Pokok Produksi Rp 2,156,400,000

 PT Mikita
Laporan Rugi Laba
Per 31 Desember 2011

Anrica Ferdianti_63220767_63.1A.38

Penjualaan Rp 3,022,000,000
Harga Pokok Penjualan
Persediaan Barang Jadi, 1 Jan 2011 Rp 285,000,000
Harga Pokok produksi Rp 2,156,400,000 +
Barang Tersedia Dijual Rp 2,441,400,000
Persediaan Barang Jadi, 31 Des 2011 Rp 257,000,000 -
HPP Rp 2,184,400,000 -
Laba/Rugi Kotor Rp 837,600,000

Biaya operasional :
Biaya Penjualan :
Biaya Gaji Bag. Penjualan Rp 75,000,000
Biaya Listrik & Telp Bagian Penjualan Rp 20,000,000
Biaya Perl. Bag. Penjualan Rp 25,000,000
Biaya Perb. Bagian Penjualan Rp 15,000,000
Biaya Ass. Bag. Penjualan Rp 6,000,000
Biaya Depr. Bag. Penjualan Rp 19,250,000
Biaya. Amortisasi Bag. Penjualan Rp 6,250,000 +
Total Biaya Penjualan Rp 166,500,000

Biaya Umum & Adm :

Biaya Iklan Rp 200,000,000
Biaya Pengiriman Rp 60,000,000
Biaya Penjualan Lain-Lain Rp 4,250,000
Biaya Gaji Bag. Adm Rp 90,000,000
Biaya Listrik & Telp Bag. Adm Rp 15,000,000
Biaya Perl. Bag. Adm Rp 8,000,000
Biaya . Perb. Bag. Adm Rp 10,000,000
Biaya Ass. Bag. Adm Rp 3,000,000
Biaya Depr. Bag. Adm Rp 14,100,000
Biaya Amortisasi Bag. Adm Rp 6,250,000
Biaya Adm lain-lain Rp 6,560,000 +
Total Biaya Umum & Adm Rp 417,160,000
Total Biaya operasional Rp 583,660,000 -
Laba/Rugi Bersih Sebelum Pend. & Biaya Di luar Usaha Rp 253,940,000

Pendapatan & Biaya Diluar Usaha :

Biaya Bunga Rp 113,190,000
Biaya Biaya Kerugian Piutanng Rp 2,320,500 +
Total Pendapatan & Biaya Diluar Usaha Rp 115,510,500 -

Laba/Rugi Bersih Setelah Pendapatan & Biaya Di luar Usaha Rp 138,429,500

 PT Mikita
Laporan Perubahaan Laba Ditahan
Per 31 Des 2011

Anrica Ferdianti_63220767_63.1A.38

Laba Ditahan, 1 Jan 2011 Rp 123,500,000

Laba/Rugi Bersih Rp 138,429,500 +

Laba ditahan, 31 Des 2011 Rp 261,929,500

 PT Mikita
Neraca
31 Desember 2011

Anrica Ferdianti_63220767_63.1A.38

AKTIVA KEWAJIBAN & MODAL

Aktiva Lancar Hutang Lancar Rp 95,000,000
Kas Rp 100,000,000 wesel Bayar Rp 145,000,000
Bank Rp 67,600,000 Hutang Modal Kerja Rp 195,500,000
Surat Berharga Rp 25,000,000 Hutang Gaji Rp 45,000,000
Wesel Tagih Rp 20,000,000 +
Piutang Dagang Rp 187,900,000 Rp 480,500,000
Cadangan Kerugian Piutang -Rp 2,320,500
Pers. BB Rp 243,000,000 Hutang Tetap
Pers. BDP Rp 20,000,000 Hutang Obligasi Rp 600,000,000
Pers. BJ Rp 257,000,000 Rp 600,000,000
Persekot Sewa Rp 12,000,000
Invest Jangka Panjang Rp 50,000,000
AT tidak Berwujud Rp 50,000,000 + Modal Saham Rp 499,000,000
Rp 1,030,179,500 Laba Ditahan Rp 261,929,500
Aktiva Tetap
Tanah Rp 75,000,000
Gedung Rp 150,000,000
Akm. Dep. Gedung -Rp 30,000,000
Mesin Rp 750,000,000
Akm. Dep. mesin -Rp 187,500,000
Kendaraan Rp 80,000,000
Akm. Dep. Kendaraan -Rp 40,000,000
Peralatan Rp 25,000,000
Akm. Dep. Peralatan -Rp 11,250,000 +
Rp 811,250,000
Total Aktiva Rp 1,841,429,500 Total Kewajioban & Modal Rp 1,841,429,500
 PT. Mikita
Jurnal Penutup
31 Desember 2011

Anrica Ferdianti_63220767_63.1A.38

Jumlah
Tanggal Nama Akun No. Rek
Debet Kredit
31 Penjualan Rp 3,022,000,000
Iktisar Laba/Rugi Rp 3,022,000,000
31 Iktisar Laba/Rugi Rp 699,170,500
By. Gaji Bag. Penj Rp 75,000,000
By. Listrik & Telpon Penj Rp 20,000,000
By. Perlengkapan Bag. Penj Rp 25,000,000
By. Perbaikan Bag. Penj Rp 15,000,000
By. Ass. Bag. Penj Rp 6,000,000
By. Dep. Bag. Penj Rp 19,250,000
By. Amortisasi Bag. Penj Rp 6,250,000
By. Iklan Rp 200,000,000
By. Pengiriman Rp 60,000,000
By. Penj Lain-lain Rp 4,250,000
By. Gaji Bag. Adm Rp 90,000,000
By. Listik & Telpon Bag. Adm Rp 15,000,000
By. perlengkapan Bag. Adm Rp 8,000,000
By. Perbaikan Bag. Adm Rp 10,000,000
By. Ass. Bag. Adm Rp 3,000,000
DESEMBER

By. Depr. Bag. Adm Rp 14,100,000

By. Amortisasi Bag. Adm Rp 6,250,000
By. Adm lain-lain Rp 6,560,000
By. Bunga Rp 113,190,000
By. Kerugian Piutang Rp 2,320,500
31 Iktisar Laba/Rugi Rp 138,429,500
Modal Rp 138,429,500
31 Iktisar Harga Pokok Produksi Rp 2,207,400,000
Pembelian BB Rp 1,440,000,000
BTKL Rp 173,000,000
By. Bahan Pembantu Rp 150,000,000
BTKTL Rp 140,000,000
By. Gaji Pabrik Rp 40,000,000
By. Listrik & Telpon Pabrik Rp 37,000,000
By. Perlengkapan Pabrik Rp 15,000,000
By. Perbaikan PAbrik Rp 50,000,000
By. Ass. PAbrik Rp 13,000,000
By. Depr. Pabrik Rp 131,900,000
By. Amortisasi Pabrik Rp 12,500,000
BOP Lain-lain Rp 5,000,000

Total Rp 6,067,000,000 Rp 6,067,000,000

 PT Mikita
Neraca Saldo Setelah Penurup

Anrica Ferdianti_63220767_63.1A.38

Jumlah
No Akun Nama Akun
Debet Kredit
110 Kas Rp 100,000,000
111 Bank Rp 67,600,000
112 Surat Berharga Rp 25,000,000
113 Wesel Tagih Rp 20,000,000
114 Piutang Dagang Rp 187,900,000
115 Persediaan BB Rp 243,000,000
116 persediaan BDP Rp 20,000,000
117 Persediaan BJ Rp 257,000,000
118 Persekot Sewa Rp 12,000,000
120 Invest Jangka Panjang Rp 50,000,000
130 Tanah Rp 75,000,000
131 Gedung Rp 150,000,000
132 Akm. Dep. Gedung Rp 30,000,000
133 Mesin Rp 750,000,000
134 Akm. Dep. Mesin Rp 187,500,000
135 Kendaraan Rp 80,000,000
136 Akm. Dep. Kendaraan Rp 40,000,000
137 Peralatan Rp 25,000,000
138 Akm. Dep. Peralatan Rp 11,250,000
140 AT Tidak Berwujud Rp 50,000,000
210 Wesel Bayar Rp 95,000,000
211 Hutang Dagang Rp 145,000,000
212 Hutang Modal Kerja Rp 195,500,000
213 Hutang Gaji Rp 45,000,000
Cadangan Kerugian Piutang Rp 2,320,000
220 Hutang Obligasi Rp 600,000,000
310 Modal Saham Rp 499,000,000
311 Laba Ditahan Rp 261,929,500
Jumlah Rp 2,112,500,000 Rp 2,112,499,500