Rp1,000,000.00
Rp1,500,000.00
Rp1,000,000.00
Rp10,000,000.00
Rp12,000,000.00
Rp2,000,000.00
Rp6,000,000.00
Rp2,000,000.00
Rp35,500,000.00
NERACA SALDO
NO AKUN NAMA AKUN
DEBIT KREDIT
101 Kas Rp50,000,000.00
102 Surat berharga Rp25,000,000.00
103 Piutang usaha Rp5,000,000.00
104 Asuransi dibayar di muka
Rp3,000,000.00
105 Perlengkapan Rp3,000,000.00
111 Peralatan Rp10,000,000.00
Rp1,500,000.00 Rp1,500,000.00
Rp1,000,000.00 Rp2,000,000.00
Rp10,000,000.00
Rp1,000,000.00 Rp1,150,000.00
Rp240,000,000.00
Rp10,000,000.00 Rp50,000,000.00
Rp10,000,000.00
Rp35,000,000.00
Rp204,000,000.00
Rp500,000.00
Rp12,000,000.00 Rp82,000,000.00
Rp500,000.00
Rp2,000,000.00 Rp12,000,000.00 Rp12,000,000.00
Rp6,000,000.00 Rp3,000,000.00 Rp3,000,000.00
Rp2,000,000.00 Rp1,000,000.00 Rp1,000,000.00
Rp1,000,000.00 Rp1,000,000.00
Rp100,000.00 Rp100,000.00
Rp50,000.00 Rp50,000.00
Rp6,000,000.00 Rp6,000,000.00
Rp2,000,000.00 Rp2,000,000.00
Rp2,000,000.00 Rp2,000,000.00
Rp1,000,000.00 Rp1,000,000.00 Rp1,000,000.00
Rp1,500,000.00 Rp1,500,000.00 Rp1,500,000.00
Rp1,000,000.00 Rp1,000,000.00 Rp1,000,000.00
Rp10,000,000.00 Rp10,000,000.00 Rp10,000,000.00
Rp35,500,000.00 Rp35,500,000.00 Rp384,650,000.00 Rp384,650,000.00 Rp30,650,000.00
Rp51,850,000.00
Rp82,500,000.00
L/R NERACA
KREDIT DEBIT KREDIT
Rp50,000,000.00
Rp25,000,000.00
Rp17,000,000.00
Rp1,500,000.00
Rp2,000,000.00
Rp10,000,000.00
Rp1,150,000.00
Rp240,000,000.00
Rp50,000,000.00
Rp10,000,000.00
Rp35,000,000.00
Rp204,000,000.00
Rp500,000.00
Rp82,000,000.00
Rp500,000.00
Rp6,000,000.00
Rp2,000,000.00
Rp2,000,000.00
Rp354,000,000.00 Rp302,150,000.00
Rp51,850,000.00
Rp354,000,000.00
Rp82,500,000.00
Laba
LAPORAN LABA RUGI
PENDAPATAN:
Pendapatan usaha Rp82,000,000
Pendapatan bunga Rp500,000
Total Pendapatan
BEBAN:
Beban gaji Rp12,000,000.00
Beban sewa Rp3,000,000.00
Beban iklan Rp1,000,000.00
Beban listrik dan telp Rp1,000,000.00
Beban kebersihan Rp100,000.00
Beban lain-lain Rp50,000.00
Beban perlengkapan Rp1,000,000.00
Beban asuransi Rp1,500,000.00
Beban penyusutan peralatan Rp1,000,000.00
Beban penyusutan gedung Rp10,000,000.00
Total Beban
LABA
Modal Awal
Laba Rp51,850,000.00
Prive Rp500,000.00
Penambahan Modal
Modal Akhir
LAPORAN NERACA
AKTIVA
Aktiva Lancar:
Kas Rp50,000,000.00
Surat berharga Rp25,000,000.00
Piutang usaha Rp17,000,000.00
Asuransi dibayar di muka Rp1,500,000.00
Perlengkapan Rp2,000,000.00
Sewa dibayar di muka Rp6,000,000.00
Iklan dibayar di muka Rp2,000,000.00
Total aktiva lancar Rp103,500,000.00
Aktiva Tetap:
Peralatan Rp10,000,000.00
Akumulasi penyusutan peralatan -Rp1,150,000.00
Gedung Rp240,000,000.00
Akumulasi penyusutan gedung -Rp50,000,000.00
Total aktiva tetap Rp198,850,000.00
TOTAL AKTIVA
Likuiditas
Current Ratio = Aktiva Lancar/Utang Lancar
Cur R 2.20
Cash Ratio = Kas/Utang lancar
Cash R 1.06
Solvabilitas
Total Debt to Asset Ratio = Total Aktiva/Total Utang
TD 6.43
Rentabilitas (Misal)
ROA = Total Laba/Total Modal
ROA 0.20
ORAN LABA RUGI
Rp82,500,000.00
Rp30,650,000.00
Rp51,850,000.00
N PERUBAHAN MODAL
Rp204,000,000.00
Rp51,350,000.00
Rp255,350,000.00
LAPORAN NERACA
PASSIVA:
Utang:
Utang usaha Rp10,000,000.00
Utang bank Rp35,000,000.00
Utang gaji Rp2,000,000.00
Total utang:
Modal (akhir)
TOTAL PASSIVA
Rp302,350,000.00
Rp47,000,000.00
Rp255,350,000.00
Rp302,350,000.00
JURNAL PENUTUP
KETERANGAN DEBIT KREDIT
Pendapatan usaha Rp82,000,000
Pendapatan bunga Rp500,000
Ikhtisar laba/rugi Rp82,500,000
Ikhtisar laba/rugi Rp30,650,000
Beban gaji Rp12,000,000
Beban sewa Rp3,000,000
Beban iklan Rp1,000,000
Beban listrik dan telp Rp1,000,000
Beban kebersihan Rp100,000
Beban lain-lain Rp50,000
Beban perlengkapan Rp1,000,000
Beban asuransi Rp1,500,000
Beban penyusutan peralatan Rp1,000,000
Beban penyusutan gedung Rp10,000,000
Modal Rp500,000
Prive Rp500,000
Ikhtisar laba/rugi Rp51,850,000
Modal Rp51,850,000
Rp165,500,000 Rp165,500,000
JURNAL PEMBALIK
NO AKUN KETERANGAN DEBIT KREDIT
401 Pendapatan usaha Rp12,000,000
103 Piutang usaha Rp12,000,000
203 Utang gaji Rp2,000,000
501 Beban gaji Rp2,000,000
502 Beban sewa Rp6,000,000
106 Sewa dibayar di muka Rp6,000,000
503 Beban iklan Rp2,000,000
107 Iklan dibayar di muka Rp2,000,000
Rp22,000,000 Rp22,000,000
BUKU BESAR PENUTUPAN
Nama Akun: Kas
Tanggal Keterangan Debit Kredit
31 Saldo akhir Rp50,000,000.00