"LINTANG"

JURNAL PENYESUAIAN
31 DESEMBER 2002

Tanggal Keterangan Debit

12/31/2002 Persediaan Barang Dagang (Akhir) Rp 1,417,500,000
Potongan Pembelian Rp 260,000,000
Retur & Potongan Pembelian Rp 140,000,000
HPP
HPP Rp 14,710,000,000
Persediaan Barang Dagang (Awal)
Pembelian
Biaya Angkut Pembelian
12/31/2002 Beban Asuransi Rp 86,000,000
Asuransi dibayar dimuka
12/31/2002 Beban Perlengkapan Rp 43,500,000
Perlengkapan
12/31/2002 Beban Depresiasi Bangunan Rp 300,000,000
Akumulasi Depresiasi Bangunan
12/31/2002 Beban Depresiasi Peralatan Kantor Rp 68,000,000
Akumulasi Depresiasi Peralatan Kantor
12/31/2002 Beban Gaji Rp 270,000,000
Utang Gaji
TOTAL Rp 17,295,000,000
KELOMPOK 1 : Halley Gerson Accordy Prayogo, Indri Apsari Susilo, Juliano Lejiu Bo

Kredit

Rp 1,817,500,000

Rp 1,640,000,000
Rp 12,980,000,000
Rp 90,000,000

Rp 86,000,000

Rp 43,500,000

Rp 300,000,000

Rp 68,000,000

Rp 270,000,000
Rp 17,295,000,000
 "LINTANG"
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2002
Nama Akun Debit Kredit
Kas Rp 1,020,000,000
Piutang Dagang Rp 1,800,000,000
Persediaan Barang Dagang Rp 1,417,500,000
Asuransi dibayar dimuka Rp 80,000,000
Persediaan Perlengkapan Rp 66,500,000
Tanah Rp 1,800,000,000
Bangunan Rp 6,200,000,000
Akumulasi Depresiasi Bangunan Rp 1,900,000,000
Peralatan Kantor Rp 680,000,000
Akumulasi Depresiasi Peralatan Kantor Rp 278,000,000
Utang Dagang Rp 1,502,500,000
Utang Hipotik Rp 1,100,000,000
Modal Lintang Rp 8,720,000,000
Prive Lintang Rp 1,800,000,000
Penjualan Rp 18,320,000,000
Retur & Potongan Penjualan Rp 60,000,000
Pembelian Rp -
Retur & Potongan Pembelian Rp -
Potongan Tunai Pembelian Rp -
Biaya Angkut Pembelian Rp -
Beban Gaji Rp 2,570,000,000
Beban Perjalanan Rp 520,000,000
Beban Kantor Rp 130,000,000
Beban Reparasi Gedung Rp 600,000,000
Beban Asuransi Rp 86,000,000
Beban Perlengkapan Rp 43,500,000
Perlengkapan Rp 43,500,000
Beban Depresiasi Bangunan Rp 300,000,000
Beban Depresiasi Peralatan Kantor Rp 68,000,000
Utang Gaji Rp 270,000,000
HPP Rp 12,892,500,000
TOTAL Rp 32,134,000,000 Rp 32,134,000,000
PERUSAHAAN DAGANG LINTANG
NERACA LAJUR 31 DESEMBER 2002
Neraca Saldo
Nama Akun
Debit Kredit
Kas Rp 1,020,000,000
Piutang Dagang Rp 1,800,000,000
Persediaan barang dagang akhir
Persediaan Barang Dagang Awal Rp 1,640,000,000
Asuransi dibayar dimuka Rp 166,000,000
Persediaan Perlengkapan Rp 66,500,000
Tanah Rp 1,800,000,000
Bangunan Rp 6,200,000,000
Akumulasi Depresiasi Bangunan Rp 1,600,000,000
Peralatan Kantor Rp 680,000,000
Akumulasi Depresiasi Peralatan Kantor Rp 210,000,000
Utang Dagang Rp 1,502,500,000
Utang Hipotik Rp 1,100,000,000
Modal Lintang Rp 8,720,000,000
Prive Lintang Rp 1,800,000,000
Penjualan Rp 18,320,000,000
Retur & Potongan Penjualan Rp 60,000,000
Pembelian Rp 12,980,000,000
Retur & Potongan Pembelian Rp 140,000,000
Potongan Tunai Pembelian Rp 260,000,000
Biaya Angkut Pembelian Rp 90,000,000
Beban Gaji Rp 2,300,000,000
Beban Perjalanan Rp 520,000,000
Beban Kantor Rp 130,000,000
Beban Reparasi Gedung Rp 600,000,000
Beban Asuransi
Beban Perlengkapan
Perlengkapan
Beban Depresiasi Bangunan
Beban Depresiasi Peralatan Kantor
Utang Gaji
HPP
Total Rp 31,852,500,000 Rp 31,852,500,000
 AJP Neraca Saldo Disesuaikan
Debit Kredit Debit Kredit
Rp 1,020,000,000
Rp 1,800,000,000
Rp 1,417,500,000
Rp 1,640,000,000 Rp 1,417,500,000
Rp 86,000,000 Rp 80,000,000
Rp 66,500,000
Rp 1,800,000,000
Rp 6,200,000,000
Rp 300,000,000 Rp 1,900,000,000
Rp 680,000,000
Rp 68,000,000 Rp 278,000,000
Rp 1,502,500,000
Rp 1,100,000,000
Rp 8,720,000,000
Rp 1,800,000,000
Rp 18,320,000,000
Rp 60,000,000
Rp 12,980,000,000 Rp -
Rp 140,000,000 Rp -
Rp 260,000,000 Rp -
Rp 90,000,000 Rp -
Rp 270,000,000 Rp 2,570,000,000
Rp 520,000,000
Rp 130,000,000
Rp 600,000,000
Rp 86,000,000 Rp 86,000,000
Rp 43,500,000 Rp 43,500,000
Rp 43,500,000 Rp 43,500,000
Rp 300,000,000 Rp 300,000,000
Rp 68,000,000 Rp 68,000,000
Rp 270,000,000 Rp 270,000,000
Rp 14,710,000,000 Rp 1,817,500,000 Rp 12,892,500,000
Rp 17,295,000,000 Rp 17,295,000,000 Rp 32,134,000,000 Rp 32,134,000,000
 Laporan L/R Posisi Keuangan
Debit Kredit Debit Kredit
Rp 1,020,000,000
Rp 1,800,000,000
Rp 1,417,500,000
Rp 1,640,000,000
Rp 86,000,000
Rp 66,500,000
Rp 1,800,000,000
Rp 6,200,000,000
Rp 300,000,000
Rp 680,000,000
Rp 68,000,000
Rp 1,502,500,000
Rp 1,100,000,000
Rp 8,720,000,000
Rp 1,800,000,000
Rp 18,320,000,000
Rp 60,000,000

Rp 270,000,000
Rp 520,000,000
Rp 130,000,000
Rp 600,000,000
Rp 86,000,000
Rp 43,500,000
Rp 43,500,000
Rp 300,000,000
Rp 68,000,000
Rp 270,000,000
Rp 12,892,500,000
Rp 3,657,500,000 Rp 1,915,000,000 Rp 26,319,000,000 Rp 29,912,500,000
Rp 1,742,500,000 Rp 3,593,500,000
Rp 3,657,500,000 Rp 3,657,500,000 Rp 29,912,500,000 Rp 29,912,500,000
PERUSAHAAN DAGANG LINTANG
LAPORAN LABA / RUGI
Per 31 DESEMBER 2002

Persediaan Barang Dagangan Awal Rp 1,640,000,000

Persediaan Barang Dagangan Akhir Rp 1,417,500,000
Penjualan Rp 18,320,000,000
HPP Rp 12,892,500,000
Jurnal Persediaan Rp 2,370,000,000

Beban Usaha
Beban Gaji Rp 270,000,000
Beban Perjalanan Rp 520,000,000
Beban Kantor Rp 130,000,000
Beban Reparasi Gedung Rp 600,000,000
Beban Asuransi Rp 86,000,000
Beban Perlengkapan Rp 43,500,000

Total Beban Rp 1,649,500,000

Laba Bersih Rp 1,070,500,000
PERUSAHAAN DAGANG LINTANG
LAPORAN PERUBAHAN EKUITAS
31 DESEMBER 2002

Modal awal Rp 8,720,000,000

Laba usaha / bersih Rp 1,070,500,000
Prive Rp 1,800,000,000
Pengurangan modal Rp 729,500,000
Modal Akhir Rp 7,990,500,000
PERUSAHAAN DAGANG LINTANG
LAPORAN POSISI KEUANGAN
31 DESEMBER 2002

AKTIVA PASIVA
Kas Rp 1,020,000,000 Utang Dagang
Piutang Dagang Rp 1,800,000,000 UtangHipotik
Persediaan Barang Dagang (awal) Rp 1,417,500,000 Utang Gaji
Asuransi dibayar dimuka Rp 80,000,000 Modal Lintang
Persediaan Perlengkapan Rp 43,500,000
Tanah Rp 1,800,000,000
bangunan Rp 6,200,000,000
Akumulasi Depresiasi Bangunan -Rp 1,900,000,000
Peralatan Kantor Rp 680,000,000
Akumulasi Depresiasi Peralatan Kantor -Rp 278,000,000
Total Harta Rp 10,863,000,000 Total Utang Lancar & Modal
Rp 1,502,500,000
Rp 1,100,000,000
Rp 270,000,000
Rp 7,990,500,000

Rp 10,863,000,000