PT.

High Tech Gadget

Neraca Saldo
Per 31 Des 2014

No. Rek Nama Rekening Debet Kredit

Aktiva Lancar
1111 Kas dan setara kas 118,500,000.00
1121 Piutang Dagang 96,500,000.00
1131 Perlengkapan 91,250,000.00
1141 Persediaan Bahan Baku 115,750,000.00
1142 Persediaan Barang Dalam Proses 412,650,000.00
1143 Persediaan Barang Jadi 535,750,000.00
Aktiva Tetap
1211 Peralatan Kantor 350,000,000.00
1212 Akumulasi Penyusutan Peralatan 125,000,000.00
1221 Kendaraan 500,000,000.00
1222 Akumulasi Penyusutan Kendaraan 240,000,000.00
1231 Mesin 300,000,000.00
1232 Akumulasi Penyusutan Mesin 120,000,000.00
1241 Gedung 1,700,000,000.00
1242 Akumulasi Penyusutan Gedung 320,000,000.00
1251 Tanah 400,000,000.00
Hutang Lancar
2111 Hutang Usaha 146,500,000.00
Hutang JK Panjang
2211 Hutang Bank 420,000,000.00
Modal Sendiri
3111 Modal Saham 3,000,000,000.00
3211 Laba Ditahan 200,000,000.00
3311 Deviden 60,000,000.00
Ikhtisar Produksi
Ikhtisar Laba Rugi
Pendapatan
4111 Penjualan 1,205,700,000.00
4112 Retur Penjualan 16,800,000.00
4113 Potongan Penjualan 13,200,000.00
Harga Pokok Penjualan
5111 Pembelian 327,500,000.00
5112 Beban Angkut Pembelian 6,500,000.00
5113 Retur Pembelian 31,500,000.00
5114 Potongan Pembelian 5,950,000.00
Beban-Beban
5211 By Tenaga Kerja Langsung 195,750,000.00
5212 By Bahan Penolong 44,850,000.00
5213 By Tenaga Kerja Tak lngsng 145,750,000.00
5214 Biaya Perlengkapan Pabrik
5215 Biaya Listrik& Tlpn. Pabrik 57,500,000.00
5216 Biaya Penyusutan Peralatan Pabrik
5217 Biaya Penyustan Kendaraan Pabrik
5218 Biaya penyustan Mesin Pabrik
5219 Biaya Penyusutan Gedung Pabrik
5220 Beban Gaji Penjualan &Umum 184,950,000.00
5221 Beban Perlengkapan Penjualan& Umum
5222 Beban Pemasaran 45,000,000.00
5223 Beban Listrik, Air & Tlp Penjualan 24,500,000.00
5224 Beban Transport 23,000,000.00
5225 Beban Pemeliharaan Umum 16,750,000.00
5226 Biaya Penyusutan Peralatan
5227 Biaya Penyusutan Kendaraan
5228 Biaya Penyusutan Gedung
5229 Beban Lain-lain 32,200,000.00
Total Neraca Saldo 5,814,650,000.00 5,814,650,000.00
 PT. High Tech Gadget
AJP
Per 31 Des 2014

Nama Rekening Debit Kredit

ikhtisar produksi 115,750,000.00
persediaan bahan baku awal 115,750,000.00
persediaan Bahan Baku akhir 123,650,000.00
ikhtisar produksi 123,650,000.00
ikhtisar produksi 412,650,000.00
Persediaan Barang Dalam Proses Awal 412,650,000.00
Persediaan BDP Akhir 585,000,000.00
Iktisar Produksi 585,000,000.00
Ikhtisar Produksi 535,750,000.00
Persediaan BJ Awal 535,750,000.00
Persediaan BJ Akhir 685,000,000.00
Iktisar Produksi 685,000,000.00
Biaya perlengkapan 72,000,000.00
Perlengkapan 72,000,000.00
deprs Peralatan 32,500,000.00
Akm deprs Peralatan 32,500,000.00
Deprs Kendaraan 40,000,000.00
Akm Deprs Kendaraan 40,000,000.00
Deprs Mesin 40,000,000.00
Akm Deprs Mesin 40,000,000.00
Deprs Gedung 45,000,000.00
Akm Deprs Gedung 45,000,000.00
Biaya peralatan 37,500,000.00
peralatan 37,500,000.00
Biaya Kendaraan 47,500,000.00
Kendaraan 47,500,000.00
Biaya Gedung 35,000,000.00
Gedung 35,000,000.00
Total 2,807,300,000.00 2,807,300,000.00
 Neraca Saldo
No Rek. Nama Rek
Debit Kredit
1111 Kas dan setara kas 118,500,000.00
1121 Piutang Dagang 96,500,000.00
1131 Perlengkapan 91,250,000.00
1141 Persediaan Bahan Baku 115,750,000.00
1142 Persediaan Barang Dalam Proses 412,650,000.00
1143 Persediaan Barang Jadi 535,750,000.00
1211 Peralatan Kantor 350,000,000.00
1212 Akumulasi Penyusutan Peralatan 125,000,000.00
1221 Kendaraan 500,000,000.00
1222 Akumulasi Penyusutan Kendaraan 240,000,000.00
1231 Mesin 300,000,000.00
1232 Akumulasi Penyusutan Mesin 120,000,000.00
1241 Gedung 1,700,000,000.00
1242 Akumulasi Penyusutan Gedung 320,000,000.00
1251 Tanah 400,000,000.00
2111 Hutang Usaha 146,500,000.00
2211 Hutang Bank 420,000,000.00
3111 Modal Saham 3,000,000,000.00
3211 Laba Ditahan 200,000,000.00
3311 Deviden 60,000,000.00
4111 Penjualan 1,205,700,000.00
4112 Retur Penjualan 16,800,000.00
4113 Potongan Penjualan 13,200,000.00
5111 Pembelian 327,500,000.00
5112 Beban Angkut Pembelian 6,500,000.00
5113 Retur Pembelian 31,500,000.00
5114 Potongan Pembelian 5,950,000.00
5211 By Tenaga Kerja Langsung 195,750,000.00
5212 By Bahan Penolong 44,850,000.00
5213 By Tenaga Kerja Tak lngsng 145,750,000.00
5214 Biaya Perlengkapan Pabrik
5215 Biaya Listrik& Tlpn. Pabrik 57,500,000.00
5220 Beban Gaji Penjualan &Umum 184,950,000.00
5222 Beban Pemasaran 45,000,000.00
5223 Beban Listrik, Air & Tlp Penjualan 24,500,000.00
5224 Beban Transport 23,000,000.00
5225 Beban Pemeliharaan Umum 16,750,000.00
5226 Biaya Penyusutan Peralatan
5227 Biaya Penyusutan Kendaraan
5228 Biaya Penyusutan Gedung
 5229 Beban Lain-lain 32,200,000.00
ikhtisar produksi
ikhtisar produksi
Ikhtisar L/R
Iktisar L/R
Ikhtisar L/R
Iktisar Produksi
Deprs Mesin
Biaya peralatan
Biaya Kendaraan
Biaya Gedung
Total 5,814,650,000.00 5,814,650,000.00
 Penyesuaian NS Disesuaikan HP Produksi
Debit Kredit Debit Kredit Debit
118,500,000.00
96,500,000.00
72,000,000.00 19,250,000.00
123,650,000.00 115,750,000.00 123,650,000.00 123,650,000.00
585,000,000.00 412,650,000.00 585,000,000.00 585,000,000.00
685,000,000.00 535,750,000.00 685,000,000.00 685,000,000.00
37,500,000.00 312,500,000.00
32,500,000.00 157,500,000.00
47,500,000.00 452,500,000.00
40,000,000.00 280,000,000.00
300,000,000.00 300,000,000.00
40,000,000.00 160,000,000.00
35,000,000.00 1,665,000,000.00
45,000,000.00 365,000,000.00
400,000,000.00
146,500,000.00
420,000,000.00
3,000,000,000.00
200,000,000.00
60,000,000.00
1,205,700,000.00
16,800,000.00 16,800,000.00
13,200,000.00 13,200,000.00
327,500,000.00
6,500,000.00
31,500,000.00
5,950,000.00
195,750,000.00 195,750,000.00
44,850,000.00 44,850,000.00
145,750,000.00 145,750,000.00
72,000,000.00 72,000,000.00 72,000,000.00
57,500,000.00 57,500,000.00
184,950,000.00
45,000,000.00
24,500,000.00
23,000,000.00
16,750,000.00 16,750,000.00
32,500,000.00 32,500,000.00 32,500,000.00
40,000,000.00 40,000,000.00 40,000,000.00
45,000,000.00 45,000,000.00 45,000,000.00
 32,200,000.00
115,750,000.00 115,750,000.00 115,750,000.00
123,650,000.00 123,650,000.00
412,650,000.00 412,650,000.00
585,000,000.00 585,000,000.00
535,750,000.00 535,750,000.00
685,000,000.00 685,000,000.00
40,000,000.00 40,000,000.00 40,000,000.00
37,500,000.00 37,500,000.00
47,500,000.00 47,500,000.00
35,000,000.00 35,000,000.00
2,807,300,000.00 2,807,300,000.00 7,365,800,000.00 7,365,800,000.00 2,529,500,000.00
HP Produksi Laba Rugi Neraca
Kredit Debit Kredit Debit Kredit
118,500,000.00
96,500,000.00
19,250,000.00
123,650,000.00
585,000,000.00
685,000,000.00
312,500,000.00
157,500,000.00

280,000,000.00
300,000,000.00
160,000,000.00
1,665,000,000.00
365,000,000.00
400,000,000.00
146,500,000.00
420,000,000.00
3,000,000,000.00
200,000,000.00
60,000,000.00
1,205,700,000.00
16,800,000.00
13,200,000.00
327,500,000.00
6,500,000.00
31,500,000.00 31,500,000.00
5,950,000.00 5,950,000.00
195,750,000.00
44,850,000.00
145,750,000.00
72,000,000.00
57,500,000.00
184,950,000.00
45,000,000.00
24,500,000.00
23,000,000.00
16,750,000.00
32,500,000.00
40,000,000.00
45,000,000.00
 32,200,000.00

123,650,000.00
412,650,000.00
585,000,000.00
535,750,000.00
685,000,000.00
40,000,000.00
37,500,000.00
47,500,000.00
35,000,000.00
846,100,000.00 2,432,150,000.00 1,828,150,000.00 4,365,400,000.00 4,729,000,000.00
1,683,400,000.00 604,000,000.00 363,600,000.00