CV.

ANGKASA
NERACA SALDO
Per 30 November 2011

Saldo
No. Akun Nama Akun
Debet
1101 Kas 18,000,000.00
1102 Piutang Dagang 16,000,000.00
1103 Asuransi Dibayar Dimuka 750,000.00
1104 Iklan Dibayar Dimuka
1105 Perlengkapan Kantor 350,000.00
1201 Tanah
1202 Gedung 10,000,000.00
1203 Akumulasi Penyusutan Gedung
2101 Utang Usaha
2102 Utang Wesel
2103 Utang Gaji dan Komisi
3101 Modal Raihan
3102 Prive Raihan 2,500,000.00
4101 Pendapatan Jasa
5101 Biaya Gaji dan Komisi 35,000,000.00
5102 Biaya Sewa 4,000,000.00
5103 Biaya Iklan 3,400,000.00
5104 Biaya Kendaraan 3,250,000.00
5105 Biaya Lainnya 1,750,000.00
5106 Biaya Perlengkapan Kantor
5107 Biaya Penyusutan Gedung
5108 Biaya Asuransi
Jumlah 95,000,000.00
Saldo
Kredit

1,500,000.00
1,500,000.00

35,000,000.00

57,000,000.00

95,000,000.00
 CV. ANGKASA
JURNAL UMUM
NOVEMBER 2011

TANGGAL Deskripsi REF DEBET

12/1/2011 Biaya Sewa 5102 Rp 500,000.00
Kas 1101
02/12/20011 Perlengkapan Kantor 1105 Rp 150,000.00
Utang Usaha 2101
12/4/2011 Tanah 1201 Rp 12,500,000.00
Kas 1101
Hutang Wesel 2102
12/8/2011 Piutang Dagang 1102 Rp 12,000,000.00
Pendapatan Jasa 4101
12/11/2011 Piutang Dagang 1102 Rp 950,000.00
Pendapatan Jasa 4101
12/15/2011 Biaya gaji dan komisi 5101 Rp 3,700,000.00
Kas 1101
12/20/2011 Piutang Dagang 1102 Rp 4,500,000.00
Pendapatan Jasa 1101
12/30/2011 Biaya lainnya 5105 Rp 155,000.00
Kas 1101
12/30/2011 Biaya gaji dan komisi 5101 Rp 5,000,000.00
Kas 1101
12/31/2011 Prive raihan 3102 Rp 2,500,000.00
Kas 1101
Jumlah Rp 41,955,000.00
 KREDIT Transaksi-transaksi yang terjadi selama bulan Desember 2011 adalah sebagai b
Desember 1 Dibayar sewa kantor bulan Desember sebesar Rp500.000,00
Rp 500,000.00 2 Dibeli perlengkapan kantor secara kredit sebesar Rp150.000,00
4 Dibeli tanah sebesar Rp12.500.000,00 dari jumlah tersebut dibay
Rp 150,000.00 Rp2.500.000,00 dan sisanya dibayar dengan wesel
8 Dikirim faktur tagihan kepada pelanggan secara kredit sebesar Rp
Rp 2,500,000.00 11 Dikirim faktur tagihan kepada pelanggan secara kredit sebesar R
Rp 10,000,000.00 15 Dibayar gaji dan komisi sebesar Rp3.700.000,00
20 Dikirim faktur tagihan kepada pelanggan secara kredit sebesar R
Rp 12,000,000.00 30 Dibayar macam-macam biaya sebesar Rp155.000,00
30 Dibayar gaji dan komisi sebesar Rp5.000.000,00
Rp 950,000.00 31 Dibayar keperluan pridadi pemikik sebesar Rp2.500.000,00

Rp 3,700,000.00

Rp 4,500,000.00

Rp 155,000.00

Rp 5,000,000.00

Rp 2,500,000.00
Rp 41,955,000.00
ma bulan Desember 2011 adalah sebagai berikut.
ulan Desember sebesar Rp500.000,00
ntor secara kredit sebesar Rp150.000,00
p12.500.000,00 dari jumlah tersebut dibayar tunai sebesar
anya dibayar dengan wesel
kepada pelanggan secara kredit sebesar Rp12.000.000,00
kepada pelanggan secara kredit sebesar Rp950.000,00
si sebesar Rp3.700.000,00
kepada pelanggan secara kredit sebesar Rp4.500.000,00
m biaya sebesar Rp155.000,00
si sebesar Rp5.000.000,00
dadi pemikik sebesar Rp2.500.000,00
 CV. ANGKASA
jl. KiHajar Dewantoro 114
JAKARTA PUSAT

Account :
GENERAL LEDGER
Kas
Date Description Ref. Debet Credit

Des Saldo awal

1 Posting JU Rp 500,000.00
4 Posting JU Rp 2,500,000.00
15 Posting JU Rp 3,700,000.00
30 Posting JU Rp 155,000.00
30 Posting JU Rp 5,000,000.00
31 Posting JU Rp 2,500,000.00

Account :
GENERAL LEDGER
Piutang Dagang
Date Description Ref. Debet Credit

Des Saldo awal

8 Posting JU Rp 12,000,000.00
11 Posting JU Rp 950,000.00
20 Posting JU Rp 4,500,000.00

Account :
GENERAL LEDGER
Asuransi Dibayar Dimuka
Date Description Ref. Debet Credit

Des Saldo awal Rp 750,000

Account :
GENERAL LEDGER
Iklan Dibayar Dimuka
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Perlengkapan Kantor
Date Description Ref. Debet Credit

Des Saldo awal

2 Posting JU Rp 150,000.00

Account :
GENERAL LEDGER
Tanah
Date Description Ref. Debet Credit

4 Posting JU Rp 12,500,000.00

Account :
GENERAL LEDGER
 GENERAL LEDGER
Gedung
Date Description Ref. Debet Credit

Saldo awal 10,000,000.00

Account :
GENERAL LEDGER
Akumulasi penyusutan gedung
Date Description Ref. Debet Credit

Saldo awal 1,500,000.00

Account :
GENERAL LEDGER
Utang usaha
Date Description Ref. Debet Credit

Saldo awal
2 Posting JU Rp 150,000.00

Account :
GENERAL LEDGER
Utang wasel
Date Description Ref. Debet Credit
 4 Posting Rp 10,000,000.00

Account :
GENERAL LEDGER
Utang gaji dan komisi
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Modal raihan
Date Description Ref. Debet Credit

Saldo awal 35,000,000.00

Account :
GENERAL LEDGER
Prive raihan
Date Description Ref. Debet Credit

Saldo awal
31 Posting JU Rp 2,500,000.00
Account :
GENERAL LEDGER
Pendapatan jasa
Date Description Ref. Debet Credit

Saldo awal
8 Posting JU Rp 12,000,000.00
11 Posting JU Rp 950,000.00
20 Posting JU Rp 4,500,000.00

Account :
GENERAL LEDGER
Biaya gaji dan komisi
Date Description Ref. Debet Credit

Saldo awal
15 Posting JU Rp 3,700,000.00
30 Posting JU Rp 5,000,000.00

Account :
GENERAL LEDGER
Biaya sewa
Date Description Ref. Debet Credit

Saldo awal
1 Posting JU Rp 500,000.00
Account :
GENERAL LEDGER
Biaya iklan
Date Description Ref. Debet Credit

Saldo awal 3,400,000.00

Account :
GENERAL LEDGER
Biaya kendaraan
Date Description Ref. Debet Credit

Saldo awal 3,250,000.00

Account :
GENERAL LEDGER
Biaya lainnya
Date Description Ref. Debet Credit

Saldo awal
30 Posting JU Rp 155,000.00
Account :
GENERAL LEDGER
Biaya perlengkapan kantor
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Biaya penyusutan gedung
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Biaya asuransi
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
 GENERAL LEDGER
Income Tax Art.29 Payable
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Bank Esemka Loan
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Common Stock
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Retained Earning
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Dividend
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Income Summary
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Sales of Merchandise
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Sales Discount
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Sales Returns
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Freight Collected
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Late Fees Collected
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Cost of Goods Sold
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Wages & Salaries Expense
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Advertising Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Insurance Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Electricity, Telp & Water Exp
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
 GENERAL LEDGER
Bad Debt Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Repair and Maintenance Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Newespaper & Tabloid Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Professional Fees
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Depreciation Expense-Building
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Depreciation Expense-Vehicles
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Depreciation Expense-Equipments
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Supplies Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Late Fees Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Regional Tax Expense
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Interest Revenue
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Other Revenue
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Bank Charge
Date Description Ref. Debet Credit
Account :
GENERAL LEDGER
Interest Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Income Tax Expense
Date Description Ref. Debet Credit

Account :
GENERAL LEDGER
Corporate Income Tax Expense
Date Description Ref. Debet Credit
A

Account Number :
1-1101
Balance
Debet Credit
Rp 18,000,000
Rp 17,500,000.00
Rp 15,000,000.00
Rp 11,300,000.00
Rp 11,145,000.00
Rp 6,145,000.00
Rp 3,645,000.00

Account Number :
1-1102
Balance
Debet Credit
Rp 16,000,000
Rp 28,000,000.00
Rp 28,950,000.00
Rp 33,450,000.00

Account Number :
1-1102
Balance
Debet Credit
Rp 750,000
 Account Number :
1-1104
Balance
Debet Credit

Account Number :
1-1105
Balance
Debet Credit
Rp 350,000
Rp 500,000.00

Account Number :
1-1201
Balance
Debet Credit
Rp 12,500,000.00

Account Number :
 1-1202
Balance
Debet Credit
10,000,000.00

Account Number :
1-1203
Balance
Debet Credit
1,500,000.00

Account Number :
2101
Balance
Debet Credit
1,500,000.00
1,650,000.00

Account Number :
2102
Balance
Debet Credit
 Rp 10,000,000.00

Account Number :
2103
Balance
Debet Credit

Account Number :
3101
Balance
Debet Credit
35,000,000.00

Account Number :
3102
Balance
Debet Credit
2,500,000.00
5,000,000.00
 Account Number :
4101
Balance
Debet Credit
57,000,000.00
69,000,000.00
69,950,000.00
74,450,000.00

Account Number :
5101
Balance
Debet Credit
35,000,000.00
38,700,000.00
43,700,000.00

Account Number :
5102
Balance
Debet Credit
4,000,000.00
4,500,000.00
 Account Number :
5103
Balance
Debet Credit
3,400,000.00

Account Number :
5104
Balance
Debet Credit
3,250,000.00

Account Number :
5105
Balance
Debet Credit
1,750,000.00
1,905,000.00
 Account Number :
5106
Balance
Debet Credit

Account Number :
5107
Balance
Debet Credit

Account Number :
5108
Balance
Debet Credit

Account Number :
 2-1500
Balance
Debet Credit

Account Number :
2-2100
Balance
Debet Credit

Account Number :
3-1100
Balance
Debet Credit

Account Number :
3-1200
Balance
Debet Credit
 Account Number :
3-1300
Balance
Debet Credit

Account Number :
3-1400
Balance
Debet Credit

Account Number :
4-1100
Balance
Debet Credit
 Account Number :
4-1200
Balance
Debet Credit

Account Number :
4-1300
Balance
Debet Credit

Account Number :
4-1400
Balance
Debet Credit
 Account Number :
4-1500
Balance
Debet Credit

Account Number :
5-1100
Balance
Debet Credit

Account Number :
6-1100
Balance
Debet Credit
 Account Number :
6-1200
Balance
Debet Credit

Account Number :
6-1300
Balance
Debet Credit

Account Number :
6-1400
Balance
Debet Credit

Account Number :
 6-1500
Balance
Debet Credit

Account Number :
6-1600
Balance
Debet Credit

Account Number :
6-1700
Balance
Debet Credit

Account Number :
6-1800
Balance
Debet Credit
 Account Number :
6-1900
Balance
Debet Credit

Account Number :
6-2000
Balance
Debet Credit

Account Number :
6-2100
Balance
Debet Credit
 Account Number :
6-2200
Balance
Debet Credit

Account Number :
6-2300
Balance
Debet Credit

Account Number :
6-2400
Balance
Debet Credit
 Account Number :
8-1100
Balance
Debet Credit

Account Number :
8-1200
Balance
Debet Credit

Account Number :
9-1100
Balance
Debet Credit
 Account Number :
9-1200
Balance
Debet Credit

Account Number :
9-1300
Balance
Debet Credit

Account Number :
9-1400
Balance
Debet Credit
 CV. ANGKASA
NERACA SALDO
Per 31 Desember 2011

Saldo
No. Akun Nama Akun
Debet
1101 Kas Rp 3,645,000.00
1102 Piutang Dagang Rp 33,450,000.00
1103 Asuransi Dibayar Dimuka Rp 750,000.00
1104 Iklan Dibayar Dimuka
1105 Perlengkapan Kantor Rp 500,000.00
1201 Tanah Rp 12,500,000.00
1202 Gedung Rp 10,000,000.00
1203 Akumulasi Penyusutan Gedung
2101 Utang Usaha
2102 Utang Wesel
2103 Utang Gaji dan Komisi
3101 Modal Raihan
3102 Prive Raihan Rp 5,000,000.00
4101 Pendapatan Jasa
5101 Biaya Gaji dan Komisi Rp 43,700,000.00
5102 Biaya Sewa Rp 4,500,000.00
5103 Biaya Iklan Rp 3,400,000.00
5104 Biaya Kendaraan Rp 3,250,000.00
5105 Biaya Lainnya Rp 1,905,000.00
5106 Biaya Perlengkapan Kantor
5107 Biaya Penyusutan Gedung
5108 Biaya Asuransi
Jumlah Rp 122,600,000
Saldo
Kredit

Rp 1,500,000.00
Rp 1,650,000.00
Rp 10,000,000.00

Rp 35,000,000.00

Rp 74,450,000.00

Rp 122,600,000
 CV. ANGKASA
JURNAL PENYESUAIAN
Per 31 DESEMBER 2011

TANGGAL Deskripsi REF DEBET

Des. 1Biaya perlengkapan kantor Rp 200,000.00
Perlengkapan kantor 1105
pnj. Rp 500.000 - Rp 300.000
2 Iklan dibayar di muka Rp 1,900,000.00
Biaya iklan 5103
pnj. Biaya terpakai
3 Biaya penyusutan gedung Rp 1,000,000.00
AKM penyusutan gedung
pnj. Rp 10.000.000*10%
4 Biaya asuransi Rp 375,000.00
Asuransi dibayar di muka 1103
pnj. 3/6*Rp 750.000
5 Biaya gaji 5101 Rp 250,000.00
utang gaji
pnj. gaji yang belum di bayar
Jumlah Rp 3,725,000.00
 KREDIT Penyesuaian yang terjadi pada tanggal 31 desember 2011 adalah sebagai ber
1. perlengkapan kantor yang masih tersisa pada akhir bulan sebesar Rp300.000
Rp 200,000.00 2. biaya iklan yang terpakai sebesar Rp1.900.000
3. biaya depresiasi gedung di taksir sebesar 10% dari harga perolehan
4. asuransi dibayar di muka sebesar Rp750.000 adalah untuk 6 bulan terhitung
Rp 1,900,000.00 tanggal 1 oktober 2011
5. gaji yang masih harus di bayar sebesar Rp250.000

Rp 1,000,000.00

Rp 375,000.00

Rp 250,000.00

Rp 3,725,000.00
gal 31 desember 2011 adalah sebagai berikut
ersisa pada akhir bulan sebesar Rp300.000
Rp1.900.000
ebesar 10% dari harga perolehan
Rp750.000 adalah untuk 6 bulan terhitung mulai

esar Rp250.000
 Neraca Saldo
ACC. NO. Deskripsi
DEBET KREDIT
1101 Kas Rp 3,645,000.00
1102 Piutang Dagang Rp 33,450,000.00
1103 Asuransi Dibayar Dimuka Rp 750,000.00
1104 Iklan Dibayar Dimuka
1105 Perlengkapan Kantor Rp 500,000.00
1201 Tanah Rp 12,500,000.00
1202 Gedung Rp 10,000,000.00
1203 Akumulasi Penyusutan Gedung Rp 1,500,000.00
2101 Utang Usaha Rp 1,650,000.00
2102 Utang Wesel Rp 10,000,000.00
2103 Utang Gaji dan Komisi
3101 Modal Raihan Rp 35,000,000.00
3102 Prive Raihan Rp 5,000,000.00
4101 Pendapatan Jasa Rp 74,450,000.00
5101 Biaya Gaji dan Komisi Rp 43,700,000.00
5102 Biaya Sewa Rp 4,500,000.00
5103 Biaya Iklan Rp 3,400,000.00
5104 Biaya Kendaraan Rp 3,250,000.00
5105 Biaya Lainnya Rp 1,905,000.00
5106 Biaya Perlengkapan Kantor
5107 Biaya Penyusutan Gedung
5108 Biaya Asuransi
JUMLAH Rp 122,600,000.00 Rp 122,600,000.00
 CV. ANGKASA
NERACA LAJUR
PER 31 DESEMBER 2011

Jurnal Penyesuaian Neraca Saldo Disesuaikan Laba Rugi

DEBET KREDIT DEBET KREDIT DEBET
Rp 3,645,000.00
Rp 33,450,000.00
Rp 375,000.00 Rp 375,000.00
Rp 1,900,000.00 Rp 1,900,000.00
Rp 200,000.00 Rp 300,000.00
Rp 12,500,000.00
Rp 10,000,000.00
Rp 1,000,000.00 Rp 2,500,000.00
Rp 1,650,000.00
Rp 10,000,000.00
Rp 250,000.00 Rp 250,000.00
Rp 35,000,000.00
Rp 5,000,000.00
Rp 74,450,000.00
Rp 250,000.00 Rp 43,950,000.00 Rp 43,950,000.00
Rp 4,500,000.00 Rp 4,500,000.00
Rp 1,900,000.00 Rp 1,500,000.00 Rp 1,500,000.00
Rp 3,250,000.00 Rp 3,250,000.00
Rp 1,905,000.00 Rp 1,905,000.00
Rp 200,000.00 Rp 200,000.00 Rp 200,000.00
Rp 1,000,000.00 Rp 1,000,000.00 Rp 1,000,000.00
Rp 375,000.00 Rp 375,000.00 Rp 375,000.00
Rp 3,725,000.00 Rp 3,725,000.00 Rp 123,850,000.00 Rp 123,850,000.00 Rp 56,680,000.00
Rp 17,770,000.00
Laba à Rp 74,450,000.00
Laba Rugi Neraca
KREDIT DEBET KREDIT
Rp 3,645,000.00
Rp 33,450,000.00
Rp 375,000.00
Rp 1,900,000.00
Rp 300,000.00
Rp 12,500,000.00
Rp 10,000,000.00
Rp 2,500,000.00
Rp 1,650,000.00
Rp 10,000,000.00
Rp 250,000.00
Rp 35,000,000.00
Rp 5,000,000.00
Rp 74,450,000.00

Rp 74,450,000.00 Rp 67,170,000.00 Rp 49,400,000.00

Rp 17,770,000.00
Rp 67,170,000.00
 CV. ANGKASA
Laporan Laba Rugi
PER 31 DESEMBER 2011
Pendapatan
Biaya Gaji dan Komisi Rp 43,950,000
Biaya Sewa Rp 4,500,000
Biaya Iklan Rp 1,500,000
Biaya Kendaraan Rp 3,250,000
Biaya Lainnya Rp 1,905,000
Biaya Perlengkapan Kantor Rp 200,000
Biaya Penyusutan Gedung Rp 1,000,000
Biaya Asuransi Rp 375,000 +

Labaà
Rp 74,450,000

Rp 56,680,000 -
Rp 17,770,000
 CV. ANGKASA
Laporan Perubahan Ekuitas
PER 31 DESEMBER 2011
Modal Awal
Laba Rp 17,770,000
Prive Rp 5,000,000 -
Rp 35,000,000

Rp 12,770,000 +
Rp 47,770,000
 CV. AN
Laporan Po
PER 31 DES
Aktiva Lancar
Kas Rp 3,645,000
Piutang Dagang Rp 33,450,000
Asuransi Dibayar Dimuka Rp 375,000
Iklan Dibayar Dimuka Rp 1,900,000
Perlengkapan Kantor Rp 300,000 +

Aktiva Tetep
Tanah Rp 12,500,000
Gedung Rp 10,000,000 +
Akumulasi Penyusutan Gedung Rp 2,500,000 -

Total Of Assets
 CV. ANGKASA
Laporan Posisi Keuangan
PER 31 DESEMBER 2011
Pasiva
Utang Usaha Rp 1,650,000
Utang Wesel Rp 10,000,000
Utang Gaji dan Komisi Rp 250,000
Modal Akhir Rp 47,770,000

Rp 39,670,000

Rp 20,000,000
Rp 59,670,000 Total Of Pasiva
+

Rp 59,670,000
 CV. ANGKASA
JURNAL PENUTUP
PER 31 DESEMBER 2011

TANGGAL DESKRIPSI REF

Des. 31 Pendapatan Jasa 4101

Ikhtisar Laba/Rugi
(Penutupan Perkiraan Penghasilan)
31 Ikhtisar Laba/Rugi
Biaya Gaji dan Komisi 5101
Biaya Sewa 5102
Biaya Iklan 5103
Biaya Kendaraan 5104
Biaya Lainnya 5105
Biaya Perlengkapan Kantor 5106
Biaya Penyusutan Gedung 5107
Biaya Asuransi 5108
(Penutupan Perkiraan Beban)
31 Ikhtisar Laba/Rugi
Modal 3101
(Penutupan Perkiraan Laba)
31 Modal 3101
Prive 3102
(Penutupan Perkiraan Prive)
JUMLAH
A
TUP
R 2011
(In Rupiah)

DEBET KREDIT

Rp 74,450,000
Rp 74,450,000

Rp 56,680,000
Rp 43,950,000
Rp 4,500,000
Rp 1,500,000
Rp 3,250,000
Rp 1,905,000
Rp 200,000
Rp 1,000,000
Rp 375,000

Rp 17,770,000
Rp 17,770,000

Rp 5,000,000
Rp 5,000,000

Rp 153,900,000 Rp 153,900,000