Tabel Account Referene

Ref Nama Rekening

101 Kas
102 Piutang Dagang
104 Perlengkapan
105 Sewa dibayar dimuka
108 Peralatan Cetak
109 Akum. Peny. Peralatan
201 Hutang Dagang
202 Hutang Gaji
301 Modal
302 Prive
401 Pendapatan
402 Ikhtisar Rugi Laba
501 Beban Perlengkapan
502 Beban Gaji
503 Beban Sewa
504 Beban Penyusutan
509 Beban Rupa-rupa
 PERCETAKAN MAKMUR
JURNAL UMUM
Apr-16

Tgl Nama Rekening Uraian Ref Debet Kredit

1 April 1 Kas 101 90,000,000
2 1 Peralatan Cetak 108 40,000,000
3 1 Perlengkapan 104 12,000,000
4 Modal 301 142,000,000
5 3 Sewa dibayar dimuka 105 24,000,000
6 3 Kas 101 24,000,000
7 5 Perlengkapan 104 2,450,000
8 5 Hutang Dagang 201 2,450,000
9 10 Kas 101 6,500,000
10 10 Pendapatan 401 6,500,000
11 11 Peralatan Cetak 108 30,000,000
12 11 Kas 101 9,000,000
13 11 Hutang Dagang 201 21,000,000
14 17 Kas 101 8,500,000
15 17 Piutang Dagang 102 5,000,000
16 17 Pendapatan 401 13,500,000
17 19 Beban Rupa-rupa 509 1,200,000
18 19 Kas 101 1,200,000
19 20 Perlengkapan 104 1,970,000
20 20 Kas 101 1,970,000
21 24 Hutang Dagang 201 2,450,000
22 24 Kas 101 2,450,000
23 26 Kas 101 9,250,000
24 26 Pendapatan 401 9,250,000
25 27 Beban Perlengkapan 501 1,200,000
26 27 Kas 101 1,200,000
27 28 Beban Rupa-rupa 509 350000
28 28 Kas 101 350000
29 28 Beban Rupa-rupa 509 200000
30 28 Kas 101 200000
31 28 Beban Gaji 502 4650000
32 28 Kas 101 4650000
33 29 Prive 302 2000000
34 29 Kas 101 2000000
241720000 241720000
 PERCETAKAN MAKMUR
AYAT JURNAL PENYESUAIAN
Apr-16

Tgl Nama Rekening Uraian Ref Debet

1 April 30 Kas 101
2 30 Piutang Dagang 102
3 30 Perlengkapan 104
4 30 Sewa dibayar dimuka 105
5 30 Peralatan Cetak 108
6 30 Akum. Peny. Peralatan 109
7 30 Hutang Dagang 201
8 30 Hutang Gaji 202
9 30 Modal 301
10 30 Prive 302
11 30 Pendapatan 401
12 30 Ikhtisar Rugi Laba 402
13 30 Beban Perlengkapan 501 8,500,000
14 30 Beban Gaji 502 1,800,000
15 30 Beban Sewa 503 2,000,000
16 30 Beban Penyusutan 504 590,000
17 30 Beban Rupa-rupa 509

12890000
Kredit

8,500,000
2,000,000

590,000

1,800,000

12890000
 Perkiraan Peralatan Cetak Perkiraan No. 108
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
1 0 0 40000000 0 40000000 0
0 0 40000000 0
0 0 40000000 0
0 0 40000000 0
0 0 40000000 0
0 0 40000000 0
0 0 40000000 0
0 0 40000000 0
0 0 40000000 0
11 0 0 30000000 0 70000000 0
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 0 0 70000000 0
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30 0 0 0 0 70000000 0
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0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
0 0 70000000 0
 Perkiraan Kas Perkiraan No.
Tgl Uraian Ref Debet Kredit Saldo Debet
1 0 0 90000000 0 90000000
0 0 90000000
0 0 90000000
0 0 90000000
0 0 90000000
3 0 0 0 24000000 66000000
0 0 66000000
0 0 66000000
10 0 0 6500000 0 72500000
0 0 72500000
0 0 72500000
11 0 0 0 9000000 63500000
0 0 63500000
17 0 0 8500000 0 72000000
0 0 72000000
0 0 72000000
0 0 72000000
19 0 0 0 1200000 70800000
0 0 70800000
20 0 0 0 1970000 68830000
0 0 68830000
24 0 0 0 2450000 66380000
26 0 0 9250000 0 75630000
0 0 75630000
0 0 75630000
27 0 0 0 1200000 74430000
0 0 74430000
28 0 0 0 350000 74080000
0 0 74080000
28 0 0 0 200000 73880000
0 0 73880000
28 0 0 0 4650000 69230000
0 0 69230000
29 0 0 0 2000000 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
 0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
30 0 0 0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
0 0 67230000
 101
Saldo Kredit
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
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0
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0
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0
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0
0
0
0
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0
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0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 Perkiraan Piutang Dagang Perkiraan No.
Tgl Uraian Ref Debet Kredit Saldo Debet
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
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0 0 5000000
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 0 0 5000000
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30 0 0 0 0 5000000
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0 0 5000000
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0 0 5000000
0 0 5000000
 102
Saldo Kredit
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
 Perkiraan Piutang Dagang Perkiraan No. 103
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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0 0 0 0
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0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
 Perkiraan Perlengkapan Perkiraan No.
Tgl Uraian Ref Debet Kredit Saldo Debet
0 0 0
0 0 0
1 0 0 12000000 0 12000000
0 0 12000000
0 0 12000000
0 0 12000000
5 0 0 2450000 0 14450000
0 0 14450000
0 0 14450000
0 0 14450000
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0 0 14450000
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0 0 14450000
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20 0 0 1970000 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
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0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
 0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
0 0 16420000
30 0 0 0 8500000 7920000
0 0 7920000
0 0 7920000
0 0 7920000
0 0 7920000
0 0 7920000
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0 0 7920000
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0 0 7920000
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0 0 7920000
0 0 7920000
0 0 7920000
 104
Saldo Kredit
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
 Perkiraan Sewa dibayar dimuka Perkiraan No. 105
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
3 0 0 24000000 0 24000000 0
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 Perkiraan Akum. Peny. Peralatan Perkiraan No. 109
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
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 Perkiraan Hutang Dagang Perkiraan No. 201
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
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 Perkiraan Hutang Gaji Perkiraan No. 202
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
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 Perkiraan Modal Perkiraan No. 301
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0 142000000 0 142000000
0 0 0 142000000
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0 0 0 142000000
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0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
 0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
30 0 0 0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
0 0 0 142000000
 Perkiraan Prive Perkiraan No. 302
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
29 0 0 2000000 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
 0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
30 0 0 0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
 Perkiraan Prive Perkiraan No. 303
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
 Perkiraan Pendapatan Perkiraan No. 401
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
10 0 0 0 6500000 0 6500000
0 0 0 6500000
0 0 0 6500000
0 0 0 6500000
0 0 0 6500000
0 0 0 6500000
17 0 0 0 13500000 0 20000000
0 0 0 20000000
0 0 0 20000000
0 0 0 20000000
0 0 0 20000000
0 0 0 20000000
0 0 0 20000000
0 0 0 20000000
26 0 0 0 9250000 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
 0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
30 0 0 0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
0 0 0 29250000
 Perkiraan Ikhtisar Rugi Laba Perkiraan No. 402
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
 0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
30 0 0 0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
 Perkiraan Beban Perlengkapan Perkiraan No. 501
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
27 0 0 1200000 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
 0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
0 0 1200000 0
30 0 0 8500000 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
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0 0 9700000 0
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0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
0 0 9700000 0
 Perkiraan Beban Gaji Perkiraan No. 502
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
28 0 0 4650000 0 4650000 0
0 0 4650000 0
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0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
 0 0 4650000 0
0 0 4650000 0
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0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
0 0 4650000 0
30 0 0 1800000 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
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0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
0 0 6450000 0
 Perkiraan Beban Sewa Perkiraan No. 503
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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0 0 0 0
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0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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 0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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0 0 0 0
30 0 0 2000000 0 2000000 0
0 0 2000000 0
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0 0 2000000 0
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0 0 2000000 0
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0 0 2000000 0
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0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
0 0 2000000 0
 Perkiraan Beban Penyusutan Perkiraan No. 504
Tgl Uraian Ref Debet Kredit Saldo Debet Saldo Kredit
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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0 0 0 0
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0 0 0 0
0 0 0 0
0 0 0 0
 0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
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0 0 0 0
30 0 0 590000 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
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0 0 590000 0
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0 0 590000 0
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0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
0 0 590000 0
 Perkiraan Beban Rupa-rupa Perkiraan No.
Tgl Uraian Ref Debet Kredit Saldo Debet
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
19 0 0 1200000 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
0 0 1200000
28 0 0 350000 0 1550000
0 0 1550000
28 0 0 200000 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
 0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
30 0 0 0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
0 0 1750000
 509
Saldo Kredit
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 PERCETAKAN MAKMUR
Neraca Saldo
Apr-16

Nama Rekening Ref Debet Kredit

Kas 101 67230000 0
Piutang Dagang 102 5000000 0
Perlengkapan 104 16420000 0
Sewa dibayar dimuka 105 24000000 0
Peralatan Cetak 108 70000000 0
Akum. Peny. Peralatan 109 0 0
Hutang Dagang 201 0 21000000
Hutang Gaji 202 0 0
Modal 301 0 142000000
Prive 302 2000000 0
Pendapatan 401 0 29250000
Ikhtisar Rugi Laba 402 0 0
Beban Perlengkapan 501 1200000 0
Beban Gaji 502 4650000 0
Beban Sewa 503 0 0
Beban Penyusutan 504 0 0
Beban Rupa-rupa 509 1750000 0

192250000 192250000
PercetakanMakmur
NeracaLajur
Apr-16

Nerca Saldo Penyesuaian

No. Urut Ref Nama Rekening Debet Kredit Debet
101 Kas 67230000 0 -
102 Piutang Dagang 5000000 0 -
104 Perlengkapan 16420000 0 -
105 Sewa dibayar dimuka 24000000 0 -
108 Peralatan Cetak 70000000 0 -
109 Akum. Peny. Peralatan 0 0 -
201 Hutang Dagang 0 21000000 -
202 Hutang Gaji 0 0 -
301 Modal 0 142000000 -
302 Prive 2000000 0 -
401 Pendapatan 0 29250000 -
402 Ikhtisar Rugi Laba 0 0 -
501 Beban Perlengkapan 1200000 0 8,500,000
502 Beban Gaji 4650000 0 1,800,000
503 Beban Sewa 0 0 2,000,000
504 Beban Penyusutan 0 0 590,000
509 Beban Rupa-rupa 1750000 0 -
0 192250000 192250000 12890000
0
0
0
Penyesuaian NS Stlh Penyesuaian Rugi-Laba
Kredit Debet Kredit Debet
- 67230000 0 0
- 5000000 0 0
8,500,000 7920000 0 0
2,000,000 22000000 0 0
- 70000000 0 0
590,000 0 590,000 0
- 0 21000000 0
1,800,000 0 1,800,000 0
- 0 142000000 0
- 2000000 0 0
- 0 29250000 0
- 0 0 0
- 9700000 0 9700000
- 6450000 0 6450000
- 2000000 0 2000000
- 590000 0 590000
- 1750000 0 1750000
12890000 194640000 194640000 20490000
8760000
Laba Bersih 29250000
Rugi-Laba Neraca
Kredit Debet Kredit
0 67230000 0
0 5000000 0
0 7920000 0
0 22000000 0
0 70000000 0
0 0 590,000
0 0 21000000
0 0 1,800,000
0 0 142000000
0 2000000 0
29250000 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
29250000 174150000 165390000
0 0 8760000
29250000 174150000 174150000
 PERCETAKANMAKMUR
Laporan RUGI-LABA
Per 30 April 2016

Pendapatan 29250000

Biaya Operasi
Beban Perlengkapan 9700000
Beban Gaji 6450000
Beban Sewa 2000000
Beban Penyusutan 590000
Beban Rupa-Rupa 1750000 +

Total Beban Operasi 20490000 -

Rugi Bersih 8760000

 PERCETAKANMAKMUR
LAPORAN PERUBAHAN MODAL
PER 30 APRIL 2016

Modal, 1 April 2012 142000000

Laba Bersih 8760000

Dikurangi Prive 2000000 -

Penambahan dalam modal 6760000

Modal, per 30 April 2009 148760000
 PERCETAKAN MAKMUR
NERACA
PER 30 APRIL 2016

AKTIVA
Aktiva Lancar
Kas 67230000
Piutang Dagang 5000000
Perlengkapan 7920000
Sewa dibayar dimuka 22000000 +
Total Aktiva Lancar 102150000

Aktiva tetap
Peralatan 70000000
Dikurangi Akum.Peny.Peralatan 590000 - 69410000 +
Total Aktiva 171560000

PASSIVA

21000000
1800000
22800000

148760000
171560000
 PERCETAKAN MAKMUR
Neraca Saldo Setelah Penutupan Buku
Apr-16

Nama Rekening Ref Debet Kredit

Kas 101 67230000 0
Piutang Dagang 102 5000000 0
Perlengkapan 104 7920000 0
Sewa dibayar dimuka 105 22000000 0
Peralatan Cetak 108 70000000 0
Akum. Peny. Peralatan 109 0 590000
Hutang Dagang 201 0 21000000
Hutang Gaji 202 0 1800000
Modal 301 0 142000000
Prive 302 2000000 0
Pendapatan 401 0 29250000
Ikhtisar Rugi Laba 402 0 0
Beban Perlengkapan 501 9700000 0
Beban Gaji 502 6450000 0
Beban Sewa 503 2000000 0
Beban Penyusutan 504 590000 0
Beban Rupa-rupa 509 1750000 0