PERUS
Jumlah 217,500
Laba(rugi)
Total
Soal 5-3 P
Soal 5-4
Soal 5-5
Jurnal penyesuaian
Keterangan Debit Kredit
Beban Gaji Rp 60,000,000
Utang gaji Rp 60,000,000
Beban Perlengkapaan Rp 15,000,000
Perlengkapan Rp 15,000,000
Beban asuransi Rp 39,000,000
Asuransi DDM Rp 39,000,000
Beban Bunga Rp 22,000,000
Utang bunga Rp 22,000,000
Beban Iklan Rp 6,000,000
Utang usaha Rp 6,000,000
Piutang Bunga Rp 17,000,000
Pendapataan Rp 17,000,000
Depresiasi Peralatan Rp 380,000,000
Akm.Dep Peraltn Rp 380,000,000
Depresiasi Gedung Rp 160,000,000
Akm.Dep Gedung Rp 160,000,000
Soal 5-6
Rp 34,239,000
Beban-beban:
Beban gaji Rp 16,484,000
Beban Perjalanan Rp 1,110,000
Beban Telepon Rp 3,903,000
Beban komisi Rp 3,293,000
Beban sewa Rp 1,000,000
Beban Depresiasi Rp 200,000
Beban asuransi Rp 250,000
Macam-macam Beban Rp 213,000
Jumlah beban -Rp 26,435,000
Rugi Bersih Rp 7,786,000
Soal 5-7
2 Kas Rp 104,000,000
Piutang dagang Rp 15,000,000
Pendapatan Rp 119,000,000
3 Perlengkapan Rp 1,700,000
Utang dagang Rp 1,700,000
8 Kas Rp 49,500,000
Piutang dagang Rp 49,500,000
9 Prive Rp 16,000,000
Kas Rp 16,000,000
Rp 200,000 Rp 200,000
Rp 200,000 Rp 200,000
Rp 500,000 Rp 500,000
Rp 900,000 Rp 9,200,000 Rp 9,200,000 Rp 3,500,000 Rp 3,400,000
Rp 1,000,000
Rp 3,500,000 Rp 3,500,000
36,000 36,000
58,000 58,000
53,500 53,500
53,500 53,500
Rp 500,000 Rp 500,000
Rp 120,000 Rp 120,000
Rp 935,000 Rp 935,000
Rp 1,755,000 Rp 57,890,000 Rp 57,890,000 Rp 29,170,000 Rp 44,090,000
Rp 14,920,000
Rp 44,090,000 Rp 44,090,000
Bengkel raily
NERACA LAJUR
31 Desember 2010
Penyesuaian Neraca saldo setlh disesuaikan Laporan Laba rugi
Kredit Debit Kredit Debit Kredit
Rp 103,000
Rp 50,800
Rp 24,000 Rp 13,900
Rp 910,000
Rp 70,000 Rp 490,000
Rp 21,000
Rp 3,900 Rp 12,800
Rp 109,300
Rp 250,000
Rp 7,150
Rp 321,600
Rp 93,000
Rp 5,950 Rp 378,650 Rp 378,650
Rp 160,400 Rp 160,400
Rp 16,300 Rp 16,300
Rp 29,600 Rp 29,600
Rp 68,000 Rp 68,000
Rp 28,000 Rp 28,000
Rp 24,000 Rp 24,000
Rp 70,000 Rp 70,000
Rp 3,900 Rp 3,900
Rp 33,400 Rp 33,400
Rp 33,400 Rp 33,400
Rp 8,400 Rp 8,400
Rp 14,000 Rp 14,000
Rp 159,650 Rp 1,625,000 Rp 1,625,000 Rp 433,600 Rp 378,650
Rp 54,950
Rp 433,600 Rp 433,600
Rp 22,000,000
Rp 17,000,000 Rp 17,000,000 Rp 17,000,000
Rp 699,000,000 Rp 12,598,000,000 Rp 12,598,000,000 Rp 1,118,000,000 Rp 1,014,000,000
Rp 104,000,000
Rp 1,118,000,000
Kas
12/31/2010 Rp 26,400,000 4 Rp 31,800,000
1 Rp 105,000,000 6 Rp 250,000
2 Rp 104,000,000 7 Rp 1,100,000
8 Rp 49,500,000 9 Rp 16,000,000
Rp 284,900,000 10 Rp 2,595,000
so Rp 233,155,000 Rp 51,745,000
Piutang Usaha
12/31/2010 Rp 33,950,000 8 Rp 49,500,000
1 Rp 25,000,000
2 Rp 15,000,000
Rp 73,950,000
so Rp 24,450,000
Perlengkapan
12/31/2010 Rp 1,500,000 a Rp 2,300,000
3 Rp 1,700,000
so Rp 3,200,000
Truk
12/31/2010 Rp 107,000,000
Beban telepon
7 Rp 1,100,000
e Rp 900,000
Rp 200,000
Rp 5,700,000 Rp 5,800,000
Rp 100,000
Rp 5,800,000 Rp 5,800,000
ajiban
Rp 400,000
Rp 200,000
Rp 600,000
odal
Rp 3,100,000
Rp 3,700,000
Neraca
Debit Kredit
245,000
267,000
70,000
14,500
864,000
268,500
197,000
710,000
394,000
1,315,000
53,500
2,776,000 1,623,000
1,153,000
2,776,000 2,776,000
Neraca
Debit Kredit
Rp 3,035,000
Rp 6,540,000
Rp 440,000
Rp 85,000
Rp 7,790,000
Rp 1,975,000
Rp 6,835,000
Rp 990,000
Rp 4,000,000
Rp 10,830,000
Rp 28,720,000 Rp 13,800,000
Rp 14,920,000
Rp 28,720,000 Rp 28,720,000
Neraca
Debit Kredit
Rp 103,000
Rp 50,800
Rp 13,900
Rp 910,000
Rp 490,000
Rp 21,000
Rp 12,800
Rp 109,300
Rp 250,000
Rp 7,150
Rp 321,600
Rp 93,000
Rp 191,700 Rp 1,246,650
Rp 54,950
Rp 1,246,650 Rp 1,246,650
Neraca
Debit Kredit
Rp 167,000,000
Rp 1,034,000,000
Rp 17,000,000
Rp 41,000,000
Rp 140,000,000
Rp 2,741,000,000
Rp 1,528,000,000
Rp 5,590,000,000
Rp 3,516,000,000
Rp 1,370,000,000
Rp 1,479,000,000
Rp 22,000,000
Rp 60,000,000
Rp 680,000,000
Rp 187,000,000
Rp 2,429,000,000
Rp 380,000,000
Rp 11,480,000,000 Rp 11,584,000,000
Rp 104,000,000
Rp 11,584,000,000 Rp 11,584,000,000
Neraca
Debit Kredit
Rp 312,000
Rp 10,690,000
Rp 435,000
Rp 31,000
Rp 1,930,000
Rp 1,600,000
Rp 1,400,000
Rp 1,436,000
Rp 164,000
Rp 143,000
Rp 190,000
Rp 9,779,000
Rp 5,900,000
Rp 20,898,000 Rp 13,112,000
Rp 7,785,000
Rp 20,898,000 Rp 20,898,000
Neraca
Debit Kredit
Rp 5,670,000
Rp 37,100,000
Rp 1,850,000
Rp 1,000,000
Rp 26,500,000
Rp 16,850,000
Rp 16,340,000
Rp 1,300,000
Rp 600,000
Rp 2,400,000
Rp 5,000,000
Rp 70,680,000
Rp 48,000,000
Rp 120,120,000 Rp 113,170,000
Rp 6,950,000
Rp 120,120,000 Rp 120,120,000
Akum. Depr Truk Pendapatan jas
12/31/2010 Rp 40,130,000
d Rp 16,750,000
Utang wesel
4 Rp 27,500,000 Rp 60,000,000
so Rp 32,500,000
Modal,Tuan welly
12/31/2010 Rp 57,770,000
Prive,Tuan welly
9 Rp 16,000,000
Honorarium
1 Rp 130,000,000
Neraca
Debit Kredit
Rp 233,155,000
Rp 24,450,000
Rp 940,000
Rp 900,000
Rp 107,000,000
Rp 56,880,000
Rp 10,995,000
Rp 1,200,000
Rp 900,000
Rp 32,500,000
Rp 57,770,000
Rp 16,000,000
Rp 382,445,000 Rp 160,245,000
Rp 222,200,000
Rp 382,445,000 Rp 382,445,000
Pendapatan jasa
2 Rp 119,000,000
beban perlengakapan
Rp 2,300,000
Beban Asuransi
Rp 110,000
Beban Bunga
Rp 2,100,000
Rp 1,200,000
Buku Besar 5-9
Ta