Firma Jaya

Neraca Saldo
Per 31 Desember 2009

Neraca Saldo sebelum Penyesuaian Penyesuaian Neraca Saldo Setelah Penyesuaian

No. Akun dan Keterangan
Debet Kredit Debet Kredit Debet Kredit
Akun
JUMLAH PINDAHAN 2,280,879,700 5,940,000 1,396,357,000 1,419,344,650 2,251,952,050 -
1221 Akumulasi Penyusutan Gedung - 10,800,000 - - - 10,800,000
1222 Akumulasi Penyusutan Kendaraan - 9,000,000 - - - 9,000,000
1223 Ak. Peny. Mebel & Peralatan Kantor - 2,880,000 - - - 2,880,000
2101 Utang Dagang - 240,000,000 225,000,000 135,000,000 - 150,000,000
2102 Utang Bank Jangka Pendek - 225,000,000 - - - 225,000,000
2104 Utang PPN - 14,400,000 5,400,000 59,280,000 - 68,280,000
2108 Utang Sekutu - 30,000,000 30,000,000 - - -
2109 Laba Penjualan Angsuran Belum Direalisasi - 1,800,000 - - - 1,800,000
3101 Modal Mada - 757,043,243 - - - 757,043,243
3102 Modal Hogi - 470,834,032 - - - 470,834,032
3103 Modal Vinsa - 409,292,425 - - - 409,292,425
3201 Prive Mada 12,000,000 - 12,000,000 - 24,000,000 -
3202 Prive Hogi 9,000,000 - 9,000,000 - 18,000,000 -
3203 Prive Vinsa 6,000,000 - 6,000,000 - 12,000,000 -
4101 Penjualan - 1,074,150,000 - - - 1,074,150,000
4103 Realisasi Laba Penjualan Angsuran - 19,800,000 - - - 19,800,000
4201 Potongan Penjualan 6,960,000 - - - 6,960,000 -
5101 Pembelian 810,000,000 - - - 810,000,000 -
5102 Beban Pengangkutan Pembelian 5,400,000 - 780,000 - 6,180,000 -
5203 Beban Gaji Bagian Kantor 51,000,000 - 5,100,000 - 56,100,000 -
5205 Beban Listrik dan Air 1,650,000 - 375,000 - 2,025,000 -
5206 Beban Telepon 2,400,000 - 525,000 - 2,925,000 -
5210 Beban Transportasi 2,550,000 - - - 2,550,000 -
5299 Beban Administrasi & Umum Lain-lain 1,800,000 - 1,500,000 - 3,300,000 -
5302 Beban Pengangkutan penjualan 3,600,000 - 2,850,000 - 6,450,000 -
5303 Beban Gaji Bagian Penjualan 42,000,000 - 4,500,000 - 46,500,000 -
5304 Beban Komisi Penjualan 6,300,000 - - - 6,300,000 -
5309 Beban Pemasaran Lain 1,500,000 - 1,350,000 - 2,850,000 -
6101 Pendapatan Bunga - 5,850,000 - 100,312,500 - 106,162,500
6201 Beban Bunga 33,750,000 - 4,249,950 - 37,999,950 -
Beban Lain-lain - - 300,000 - 300,000 -
Beban Pajak - - 4,125,000 - 4,125,000 -
6105 Laba Penjualan Investasi Saham - - - 540,000 - 540,000
Piutang Karyawan - - - 900,000 - 900,000
5204 Beban Perlengkapan Kantor - - 3,000,000 - 3,000,000 -
Beban Bahan Bakar - - 1,875,000 - 1,875,000 -
Beban Komisi - - 7,845,000 - 7,845,000 -
Beban Administrasi Bank - - 75,000 - 75,000 -
Beban PPh pasal 25 - - 9,959,700 - 9,959,700 -
Beban PPh - - 4,500,000 - 4,500,000 -
Pendapatan Bunga Deposito - - - 22,500,000 - 22,500,000
Beban Penjualan Konsinyasi - - 1,210,500 - 1,210,500 -
TOTAL 3,276,789,700 3,276,789,700 1,737,877,150 1,737,877,150 3,328,982,200 3,328,982,200
 Firma Jaya
Neraca Lajur
Per 31 Desember 2009

Neraca Saldo sebelum Penyesuaian Penyesuaian - Informasi Tambahan Neraca Saldo Setelah Penyesuaian Laporan Laba Rugi Neraca
No. Akun dan Keterangan
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit
Akun
JUMLAH PINDAHAN 2,251,952,050 - 22,080,000 126,660,500 2,183,871,550 36,500,000 2,183,871,550 36,500,000
Piutang Karyawan - 900,000 - - - 900,000 - 900,000
1221 Akumulasi Penyusutan Gedung - 10,800,000 - 10,800,000 - 21,600,000 - 21,600,000
1222 Akumulasi Penyusutan Kendaraan - 9,000,000 - 60,000,000 - 69,000,000 - 69,000,000
1223 Ak. Peny. Mebel & Peralatan Kantor - 2,880,000 - 7,200,000 - 10,080,000 - 10,080,000
2101 Utang Dagang - 150,000,000 - - - 150,000,000 - 150,000,000
2102 Utang Bank Jangka Pendek - 225,000,000 - 3,375,000 - 228,375,000 - 228,375,000
2104 Utang PPN - 68,280,000 - - - 68,280,000 - 68,280,000
2108 Utang Sekutu - - - - - - - -
2103 Utang Gaji - - - 1,800,000 - 1,800,000 - 1,800,000
Utang Komisi - - - 900,000 - 900,000 - 900,000
Utang Bunga - - 3,375,000 - 3,375,000 - 3,375,000 -
3101 Modal Mada - 757,043,243 - - - 757,043,243 - 757,043,243
3102 Modal Hogi - 470,834,032 - - - 470,834,032 - 470,834,032
3103 Modal Vinsa - 409,292,425 - - - 409,292,425 - 409,292,425
3201 Prive Mada 24,000,000 - - - 24,000,000 - 24,000,000
3202 Prive Hogi 18,000,000 - - - 18,000,000 - 18,000,000
3203 Prive Vinsa 12,000,000 - - - 12,000,000 - 12,000,000
4101 Penjualan - 1,074,150,000 - - - 1,074,150,000 1,074,150,000
2109 Laba Penjualan Angsuran Belum Direalisasi - 1,800,000 1,800,000 - - - - -
4103 Realisasi Laba Penjualan Angsuran - 19,800,000 - - - 19,800,000 - 19,800,000
4201 Potongan Penjualan 6,960,000 - - - 6,960,000 - 6,960,000 -
5101 Pembelian 810,000,000 - - - 810,000,000 - 810,000,000 -
5102 Beban Pengangkutan Pembelian 6,180,000 - - - 6,180,000 - 6,180,000 -
5203 Beban Gaji Bagian Kantor 56,100,000 - - - 56,100,000 - 56,100,000 -
5205 Beban Listrik dan Air 2,025,000 - - - 2,025,000 - 2,025,000 -
5206 Beban Telepon 2,925,000 - - - 2,925,000 - 2,925,000 -
5210 Beban Transportasi 2,550,000 - - - 2,550,000 - 2,550,000 -
5299 Beban Administrasi & Umum Lain-lain 3,300,000 - - - 3,300,000 - 3,300,000 -
5302 Beban Pengangkutan penjualan 6,450,000 - 1,210,500 - 7,660,500 - 7,660,500 -
5303 Beban Gaji Bagian Penjualan 46,500,000 - 1,800,000 - 48,300,000 - 48,300,000 -
5304 Beban Komisi Penjualan 6,300,000 - - - 6,300,000 - 6,300,000 -
5309 Beban Pemasaran Lain 2,850,000 - - - 2,850,000 - 2,850,000 -
6101 Pendapatan Bunga - 106,162,500 - 17,280,000 - 123,442,500 - 123,442,500
Pendapatan Bunga Deposito - 22,500,000 - - - 22,500,000 - 22,500,000
6105 Laba Penjualan Investasi Saham - 540,000 - - - 540,000 - 540,000
6201 Beban Bunga 37,999,950 - - - 37,999,950 - 37,999,950 -
Beban Lain-lain 300,000 - - - 300,000 - 300,000 -
Beban Pajak 4,125,000 - - - 4,125,000 - 4,125,000 -
Beban Perlengkapan Kantor 3,000,000 - 1,650,000 - 4,650,000 - 4,650,000 -
Beban Bahan Bakar 1,875,000 - - - 1,875,000 - 1,875,000 -
Beban Komisi 7,845,000 - 900,000 - 8,745,000 - 8,745,000 -
Beban Administrasi Bank 75,000 - - - 75,000 - 75,000 -
Beban PPh pasal 25 9,959,700 - - - 9,959,700 - 9,959,700 -
Beban PPh 4,500,000 - - - 4,500,000 - 4,500,000 -
Beban Penjualan Konsinyasi 1,210,500 - - - 1,210,500 - 1,210,500 -
5103 Harga Pokok Penjualan - - 119,000,000 - 119,000,000 - 119,000,000 -
5305 Beban Penyusutan Gedung - Pemasaran - - 7,020,000 - 7,020,000 - 7,020,000 -
5306 Beban Penyusutan Kendaraan - Pemasaran - - 36,000,000 - 36,000,000 - 36,000,000 -
5307 Beban Peny. Mebel & Perlengkapan Kantor - Pemasaran - - 2,880,000 - 2,880,000 - 2,880,000 -
5207 Beban Penyusutan Gedung - Administrasi - - 3,780,000 - 3,780,000 - 3,780,000 -
5208 Beban Penyusutan Kendaraan - Administrasi - - 24,000,000 - 24,000,000 - 24,000,000 -
5209 Beban Peny. Mebel & Perlengkapan Kantor - Administrasi - - 4,320,000 - 4,320,000 - 4,320,000 -
6302 Realisasi Laba Kotor Penjualan Angsuran - - - 1,800,000 1,800,000 - 1,800,000
TOTAL 3,328,982,200 3,328,082,200 229,815,500 228,015,500 3,466,837,200 3,466,837,200 1,225,590,650 1,242,232,500 2,241,246,550 2,224,604,700
Laba 16,641,850 16,641,850
SALDO AKHIR 1,242,232,500 1,242,232,500 2,241,246,550 2,241,246,550