PT MIKITA

NERACA SALDO
31 Desember 2011

No. Perk Nama Perkiraan Debet Kredit

110 Kas Rp 100,000,000
111 Bank Rp 67,600,000
112 Surat Berharga Rp 25,000,000
113 Wasel Tagih Rp 20,000,000
114 Piutang Dagang Rp 187,900,000
115 Pers. BB Rp 197,000,000
116 Pers. BDP Rp 15,000,000
117 Pers. BJ Rp 285,000,000
118 Persekot Sewa Rp 12,000,000
120 Invest jgk pjg Rp 50,000,000
130 Tanah Rp 75,000,000
131 Gedung Rp 150,000,000
132 Akm. Dep. Gedung Rp 15,000,000
133 Mesin Rp 750,000,000
134 Akm. Dep. Mesin Rp 150,000,000
135 Kendaraan Rp 80,000,000
136 Akm. Dep. Kendaraan Rp 32,000,000
137 Peralatan Rp 25,000,000
138 Akm. Dep. Peralatan Rp 10,000,000
140 AT tdk berwujud Rp 50,000,000
210 Wasel 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 Biaya Bhn Pembantu Rp 150,000,000
503 BTKTL Rp 140,000,000
504 Biaya Gaji Pabrik Rp 40,000,000
505 Biaya Listrik dan Telp Pabrik Rp 37,000,000
506 Biaya Perlengkapan Pabrik Rp 15,000,000
507 Biaya Perbaikan Pabrik Rp 50,000,000
508 Biaya Assesment Pabrik Rp 13,000,000
509 Biaya Depr. Pabrik Rp 84,500,000
510 Biaya Amortisasi Pabrik Rp 12,500,000
599 BOP Lain-Lain Rp 5,000,000
610 Biaya Gaji Bag. Penjualan Rp 75,000,000
611 Biaya L&T Bag. Penjualan Rp 20,000,000
612 Biaya Perlkpn Bag. Penj Rp 25,000,000
613 Biaya Perbaikan Bag. Penj Rp 15,000,000
614 Biaya Ass. Bag. Penj Rp 6,000,000
615 Biaya Depr. Bag. Penj Rp 9,500,000
616 Biaya Amortisasi Bag. Penj 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. Admin Rp 90,000,000
621 Biaya L&T Bag. Admin Rp 15,000,000
622 Biaya Perlkpn Bag. Admin Rp 8,000,000
623 Biaya Perbaikan Bag. Admin Rp 10,000,000
624 Biaya Ass. Bag. Admin Rp 3,000,000
625 Biaya Depr. Bag. Admin Rp 9,500,000
626 Biaya Amortisasi Bag. Admin Rp 6,250,000
628 Biaya Adm Lain-Lain Rp 6,560,000
631 Biaya Bunga Rp 113,190,000
Total Rp 4,932,000,000 Rp 4,932,000,000
 PT MIKITA
AJP
31 Desember 2011

Tanggal Keterangan Ref Debet

Des 31 Biaya Depresiasi Pabrik Rp 7,500,000
Biaya Depresiasi Bag. Penjualan Rp 4,500,000
Biaya Depresiasi Bag. Admin Rp 3,000,000
Akm. Depresiasi gedung

Des 31 Biaya Depresiasi Pabrik Rp 37,500,000

Akm. Depresiasi Mesin

Des 31 Biaya Depresiasi Pabrik Rp 2,400,000

Biaya Depresiasi Bag. Penjualan Rp 4,000,000
Biaya Depresiasi Bag. Admin Rp 1,600,000
Akm. Depresiasi Kendaraan

Des 31 Biaya Depresiasi Bag. Penjualan Rp 1,250,000

Akm. Depresiasi Peralatan

Des 31 Beban Piutang Tak Tertagih Rp 2,320,500

Cadangan Kerugian Piutang

PERSEDIAAN BAHAN BAKU (BB)

Des 31 Ikhtisar HP Produksi Rp 197,000,000
Persedian BB (awal)
Persediaan BB (akhir) Rp 243,000,000
Ikhtisar HP Produksi

PERSEDIAAN BARANG DALAM PROSES (BDP)

Des 31 Ikhtisar HP Produksi Rp 15,000,000
Persedian BB (awal)
Persediaan BB (akhir) Rp 20,000,000
Ikhtisar HP Produksi

PERSEDIAAN BARANG JADI (BJ)

Des 31 Ikhtisar Laba/Rugi Rp 285,000,000
Persedian BJ (awal)
Persediaan BJ (akhir) Rp 257,000,000
Ikhtisar Laba/Rugi

TOTAL Rp 1,081,070,500
 Kredit

Rp 15,000,000

Rp 37,500,000

Rp 8,000,000

Rp 1,250,000

Rp 2,320,500

Rp 197,000,000

Rp 243,000,000

Rp 15,000,000

Rp 20,000,000

Rp 285,000,000

Rp 257,000,000

Rp 1,081,070,500
 PT MIKITA
LAPORAN HARGA POKOK PRODUKSI (HPP)
PER 31 Des 2011

Persediaan Dalam Proses, 1 Jan 2011

BIAYA PABRIK :

Pemakaian Bahan Baku :

Persediaan Bahan Baku 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 31 Des 2011 Rp 243,000,000 (-)
Total Pemakaian Bahan baku
BTKL
Biaya Overhead Pabrik :
Biaya Bahan Pembantu Rp 150,000,000
BTKTL Rp 140,000,000
Biaya Gaji Pabrik Rp 40,000,000
Biaya Listrik & Telepon Pabrik Rp 37,000,000
Biaya Perlengkapan Pabrik Rp 15,000,000
Biaya Perbaikan Pabrik Rp 50,000,000
Biaya Assesment Pabrik Rp 13,000,000
Biaya Depr. Pabrik Rp 131,900,000
Biaya Amortisasi Pabrik Rp 12,500,000
BOP Lain-Lain Rp 5,000,000 (+)
Jumlah BOP
Total Biaya Pabrik
Total Biaya Produksi 31 Des 2011
Persediaan Dalam Proses 31 Des 2011
HPP
 KITA
KOK PRODUKSI (HPP)
Des 2011

Rp 15,000,000

Rp 1,394,000,000
Rp 173,000,000

Rp 594,400,000 (+)
Rp 2,161,400,000 (+)
Rp 2,176,400,000
Rp 20,000,000 (-)
Rp 2,156,400,000
 PT MIKITA
LAPORAN LABA RUGI
PER 31 Des 2011

PENJUALAN
HARGA POKOK PENJUALAN :
Persediaan Barang Jadi, 1 Jan 2011 Rp 285,000,000
Harga Pokok Produksi Rp 2,156,400,000
Barang Tesedia Dijual Rp 2,441,400,000
Persediaan Barang Jadi, 31 Des 2011 Rp 257,000,000
HPP
Laba (Rugi) Kotor
BIAYA OPERASIONAL
BIAYA PENJUALAN :
Biaya Gaji Bag. Penjualan Rp 75,000,000
Biaya L&T Bag. Penjualan Rp 20,000,000
Biaya Perlkpn Bag. Penj Rp 25,000,000
Biaya Perbaikan Bag. Penj Rp 15,000,000
Biaya Ass. Bag. Penj Rp 6,000,000
Biaya Depr. Bag. Penj Rp 19,250,000
Biaya Amortisasi Bag. Penj Rp 6,250,000
Biaya Iklan Rp 200,000,000
Biaya Pengiriman Rp 60,000,000
Biaya Penjualan Lain-Lain Rp 4,250,000
Total Biaya Penjualan Rp 430,750,000
BIAYA ADMINISTRASI :
Biaya Gaji Bag. Admin Rp 90,000,000
Biaya L&T Bag. Admin Rp 15,000,000
Biaya Perlkpn Bag. Admin Rp 8,000,000
Biaya Perbaikan Bag. Admin Rp 10,000,000
Biaya Ass. Bag. Admin Rp 3,000,000
Biaya Depr. Bag. Admin Rp 14,100,000
Biaya Amortisasi Bag. Admin Rp 6,250,000
Biaya Adm Lain-Lain Rp 6,560,000
Biaya Piutang Tak Tertagih Rp 2,320,500
Total Biaya Administrasi Rp 152,910,000
Total Biaya Operasional
Laba (Rugi) Diluar Pendapatan dan Biaya
Diluar Usaha
Pendapatan & Biaya Diluar Usaha
Biaya Bunga Rp 113,190,000
Total Pendapatan & Biaya Diluar usaha
Laba (Rugi) Bersih
Rp 3,022,000,000

Rp 2,184,400,000
Rp 837,600,000

Rp 585,980,500

Rp 251,619,500

Rp 113,190,000
Rp 138,429,500
 PT MIKITA
LAPORAN PERUBAHAN LABA DITAHAN
PER 31 Des 2011

Laba Ditahan, 1 Jan 2008 Rp 123,500,000

Laba/Rugi Bersih Rp 138,429,500

Laba Ditahan, 31 Des 2008 Rp 261,929,500

 Neraca Saldo
No. Akun Nama Akun
D K
110 Kas Rp 100,000,000
111 Bank Rp 67,600,000
112 Surat Berharga Rp 25,000,000
113 Wasel Tagih Rp 20,000,000
114 Piutang Dagang Rp 187,900,000
114,1 Cadangan Kerugian Piutang
115 Pers. BB Rp 197,000,000
116 Pers. BDP Rp 15,000,000
117 Pers. BJ Rp 285,000,000
118 Persekot Sewa Rp 12,000,000
120 Invest jgk pjg Rp 50,000,000
130 Tanah Rp 75,000,000
131 Gedung Rp 150,000,000
132 Akm. Dep. Gedung Rp 15,000,000
133 Mesin Rp 750,000,000
134 Akm. Dep. Mesin Rp 150,000,000
135 Kendaraan Rp 80,000,000
136 Akm. Dep. Kendaraan Rp 32,000,000
137 Peralatan Rp 25,000,000
138 Akm. Dep. Peralatan Rp 10,000,000
140 AT tdk berwujud Rp 50,000,000
210 Wasel 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 Biaya Bhn Pembantu Rp 150,000,000
503 BTKTL Rp 140,000,000
504 Biaya Gaji Pabrik Rp 40,000,000
505 Biaya Listrik dan Telp Pabrik Rp 37,000,000
506 Biaya Perlengkapan Pabrik Rp 15,000,000
507 Biaya Perbaikan Pabrik Rp 50,000,000
508 Biaya Assesment Pabrik Rp 13,000,000
509 Biaya Depr. Pabrik Rp 84,500,000
510 Biaya Amortisasi Pabrik Rp 12,500,000
599 BOP Lain-Lain Rp 5,000,000
610 Biaya Gaji Bag. Penjualan Rp 75,000,000
611 Biaya L&T Bag. Penjualan Rp 20,000,000
612 Biaya Perlkpn Bag. Penj Rp 25,000,000
613 Biaya Perbaikan Bag. Penj Rp 15,000,000
614 Biaya Ass. Bag. Penj Rp 6,000,000
615 Biaya Depr. Bag. Penj Rp 9,500,000
616 Biaya Amortisasi Bag. Penj 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. Admin Rp 90,000,000
621 Biaya L&T Bag. Admin Rp 15,000,000
622 Biaya Perlkpn Bag. Admin Rp 8,000,000
623 Biaya Perbaikan Bag. Admin Rp 10,000,000
624 Biaya Ass. Bag. Admin Rp 3,000,000
625 Biaya Depr. Bag. Admin Rp 9,500,000
626 Biaya Amortisasi Bag. Admin Rp 6,250,000
628 Biaya Adm Lain-Lain Rp 6,560,000
631 Biaya Bunga Rp 113,190,000
632 Biaya Piutang Tak Tertagih
Ikhtisar Laba/Rugi
Ikhtisar HPP
Rp 4,932,000,000 Rp 4,932,000,000
HPP

Laba (Rugi) Perusahaan

Total Rp 4,932,000,000 Rp 4,932,000,000
 PT MIKITA
NERACA LAJUR
PER 31 Des 2011

AJP NSD
D K D K
Rp 100,000,000
Rp 67,600,000
Rp 25,000,000
Rp 20,000,000
Rp 187,900,000
Rp 2,320,500 Rp 2,320,500
Rp 243,000,000 Rp 197,000,000 Rp 243,000,000
Rp 20,000,000 Rp 15,000,000 Rp 20,000,000
Rp 257,000,000 Rp 285,000,000 Rp 257,000,000
Rp 12,000,000
Rp 50,000,000
Rp 75,000,000
Rp 150,000,000
Rp 15,000,000 Rp 30,000,000
Rp 750,000,000
Rp 37,500,000 Rp 187,500,000
Rp 80,000,000
Rp 8,000,000 Rp 40,000,000
Rp 25,000,000
Rp 1,250,000 Rp 11,250,000
Rp 50,000,000
Rp 95,000,000
Rp 145,000,000
Rp 195,500,000
Rp 45,000,000
Rp 600,000,000
Rp 499,000,000
Rp 123,500,000
Rp 3,022,000,000
Rp 1,440,000,000
Rp 173,000,000
Rp 150,000,000
Rp 140,000,000
Rp 40,000,000
Rp 37,000,000
Rp 15,000,000
Rp 50,000,000
 Rp 13,000,000
Rp 47,400,000 Rp 131,900,000
Rp 12,500,000
Rp 5,000,000
Rp 75,000,000
Rp 20,000,000
Rp 25,000,000
Rp 15,000,000
Rp 6,000,000
Rp 9,750,000 Rp 19,250,000
Rp 6,250,000
Rp 200,000,000
Rp 60,000,000
Rp 4,250,000
Rp 90,000,000
Rp 15,000,000
Rp 8,000,000
Rp 10,000,000
Rp 3,000,000
Rp 4,600,000 Rp 14,100,000
Rp 6,250,000
Rp 6,560,000
Rp 113,190,000
Rp 2,320,500 Rp 2,320,500
Rp 285,000,000 Rp 257,000,000 Rp 285,000,000 Rp 257,000,000
Rp 212,000,000 Rp 263,000,000 Rp 212,000,000 Rp 263,000,000
Rp 1,081,070,500 Rp 1,081,070,500 Rp 5,516,070,500 Rp 5,516,070,500

Rp 1,081,070,500 Rp 1,081,070,500 Rp 5,516,070,500 Rp 5,516,070,500

 HPP L/R
D K D K

Rp 3,022,000,000
Rp 1,440,000,000
Rp 173,000,000
Rp 150,000,000
Rp 140,000,000
Rp 40,000,000
Rp 37,000,000
Rp 15,000,000
Rp 50,000,000
Rp 13,000,000
Rp 131,900,000
Rp 12,500,000
Rp 5,000,000
Rp 75,000,000
Rp 20,000,000
Rp 25,000,000
Rp 15,000,000
Rp 6,000,000
Rp 19,250,000
Rp 6,250,000
Rp 200,000,000
Rp 60,000,000
Rp 4,250,000
Rp 90,000,000
Rp 15,000,000
Rp 8,000,000
Rp 10,000,000
Rp 3,000,000
Rp 14,100,000
Rp 6,250,000
Rp 6,560,000
Rp 113,190,000
Rp 2,320,500
Rp 285,000,000 Rp 257,000,000
Rp 212,000,000 Rp 263,000,000
Rp 2,419,400,000 Rp 263,000,000
Rp 2,156,400,000 Rp 2,156,400,000
Rp 2,419,400,000 Rp 2,419,400,000 Rp 3,140,570,500 Rp 3,279,000,000
Rp 138,429,500
Rp 2,419,400,000 Rp 2,419,400,000 Rp 3,279,000,000 Rp 3,279,000,000
 NERACA
D K
Rp 100,000,000
Rp 67,600,000
Rp 25,000,000
Rp 20,000,000
Rp 187,900,000
Rp 2,320,500
Rp 243,000,000
Rp 20,000,000
Rp 257,000,000
Rp 12,000,000
Rp 50,000,000
Rp 75,000,000
Rp 150,000,000
Rp 30,000,000
Rp 750,000,000
Rp 187,500,000
Rp 80,000,000
Rp 40,000,000
Rp 25,000,000
Rp 11,250,000
Rp 50,000,000
Rp 95,000,000
Rp 145,000,000
Rp 195,500,000
Rp 45,000,000
Rp 600,000,000
Rp 499,000,000
Rp 123,500,000
Rp 2,112,500,000 Rp 1,974,070,500
Rp 138,429,500
Rp 2,112,500,000 Rp 2,112,500,000
 PT MIKITA
LAPORAN NERACA
PER 31 Des 2011

AKTIVA
AKTIVA LANCAR
Kas Rp 100,000,000
Bank Rp 67,600,000
Surat Berharga Rp 25,000,000
Wasel Tagih Rp 20,000,000
Piutang Dagang Rp 187,900,000
Kerugian Piutang Rp 2,320,500
Rp 185,579,500
Persediaan BB Rp 243,000,000
Persediaan brg dlm proses Rp 20,000,000
Persediaan brg jadi Rp 257,000,000
Persekot Sewa Rp 12,000,000
Total Aktiva Lancar

AKTIVA TETAP
Investasi jgk panjang Rp 50,000,000
Tanah Rp 75,000,000
Gedung Pabrik Rp 150,000,000
Akum. Dep. Gedung Pabrik Rp 30,000,000
Rp 120,000,000
Mesin Rp 750,000,000
Akum Dep. Mesin Pabrik Rp 187,500,000
Rp 562,500,000
Kendaraan Rp 80,000,000
Akum. Dep. Kendaraan Bag. Penj Rp 40,000,000
Rp 40,000,000
Peralatan Rp 25,000,000
Akum. Dep. Peralatan Rp 11,250,000
Rp 13,750,000
Aktiva Tetap Tidak Berwujud Rp 50,000,000
Total Aktiva Tetap
Total Aktiva
 PT MIKITA
LAPORAN NERACA
PER 31 Des 2011

KEWAJIBAN DAN EKUITAS

Kewajiban Lancar
Wasel Bayar
Hutang
Hutang Modal Kerja
Hutang Gaji
Hutang Obligasi

Total Kewajiban Lancar

Rp 930,179,500

Ekuitas
Modal Saham Rp 499,000,000
Laba Ditahan Rp 261,929,500
Total Ekuitas

Rp 911,250,000
Rp 1,841,429,500 Total Kewajiban dan Ekuitas
Rp 95,000,000
Rp 145,000,000
Rp 195,500,000
Rp 45,000,000
Rp 600,000,000

Rp 1,080,500,000

Rp 760,929,500

Rp 1,841,429,500
 PT MIKITA
JURNAL PENUTUP
PER 31 Des 2011

Tanggal Keterangan Ref Debet

Ikhtisar HPP Rp 2,207,400,000
Pembelian BB
BTKL
Biaya Bahan Pembantu
BTKTL
Biaya Gaji Pabrik
Biaya Listrik dan Telp Pabrik
Biaya Perlengkapan Pabrik
Biaya Perbaikan Pabrik
Biaya Assesment Pabrik
Biaya Depr. Pabrik
Biaya Amortisasi Pabrik
BOP Lain-Lain
Ikhtisar Laba Rugi Rp 2,156,400,000
Ikhtisar HPP
Penjualan Rp 3,022,000,000
Ikhtisar Laba Rugi
Ikhtisar Rugi Laba Rp 699,170,500
Biaya Gaji Bag. Penjualan
Biaya L&T Bag. Penjualan
31-Des-11 Biaya Perlkpn Bag. Penj
Biaya Perbaikan Bag. Penj
Biaya Ass. Bag. Penj
Biaya Depr. Bag. Penj
Biaya Amortisasi Bag. Penj
Biaya Iklan
Biaya Pengiriman
Biaya Penjualan Lain-Lain
Biaya Gaji Bag. Admin
Biaya L&T Bag. Admin
Biaya Perlkpn Bag. Admin
Biaya Perbaikan Bag. Admin
Biaya Ass. Bag. Admin
Biaya Depr. Bag. Admin
Biaya Amortisasi Bag. Admin
Biaya Adm Lain-Lain
Kerugian Piutang
Biaya Bunga
Ikhtisar Laba Rugi Rp 138,429,500
Laba Ditahan
Jumlah Rp 8,223,400,000
 Kredit

Rp 1,440,000,000
Rp 173,000,000
Rp 150,000,000
Rp 140,000,000
Rp 40,000,000
Rp 37,000,000
Rp 15,000,000
Rp 50,000,000
Rp 13,000,000
Rp 131,900,000
Rp 12,500,000
Rp 5,000,000

Rp 2,156,400,000

Rp 3,022,000,000

Rp 75,000,000
Rp 20,000,000
Rp 25,000,000
Rp 15,000,000
Rp 6,000,000
Rp 19,250,000
Rp 6,250,000
Rp 200,000,000
Rp 60,000,000
Rp 4,250,000
Rp 90,000,000
Rp 15,000,000
Rp 8,000,000
Rp 10,000,000
Rp 3,000,000
Rp 14,100,000
Rp 6,250,000
Rp 6,560,000
Rp 2,320,500
Rp 113,190,000
Rp 138,429,500
Rp 8,223,400,000