JURNAL PENYESUAIAN

PT. MIKITA
31 DESEMBER 2011

KETERANGAN DEBET KREDIT

penyusutan gedung 10 % x Rp. 150.000.000 = Rp. 15.000.000
by peny pabrik 5/10 x Rp. 15.000.000 = Rp. 7.500.000
by peny bag penjualan 3/10 x Rp. 15.000.000 = Rp. 4.500.000
by peny bag adm 2/10 x Rp. 15.000.000 = Rp. 3.000.000
BY DEPR PABRIK Rp 7,500,000
BY DEPR BAG PENJUALAN Rp 4,500,000
BY DEPR BAG ADMIN Rp 3,000,000
AK. PENY GEDUNG Rp 15,000,000

penyusutan mesin 5 % x Rp. 750.000.000 = Rp. 37.500.000

BY DEPR PABRIK Rp 37,500,000
AK PENY MESIN Rp 37,500,000

penyusutan kendaraan 10 % x Rp. 80.000.000 = Rp. 8.000.000

by peny pabrik 3/10 x Rp. 8.000.000 = Rp. 2.400.000
by peny bag penjualan 5/10 x Rp. 8.000.000 = Rp. 4.000.000
by peny bagadm 2/10 x Rp. 8.000.000 = Rp. 1.600.000
BY DEPR PABRIK Rp 2,400,000
BY DEPR BAG PENJUALAN Rp 4,000,000
BY DEPR BAG ADMIN Rp 1,600,000
AK PENY KENDARAAN Rp 8,000,000

penyusutan peralatan 5 % x Rp. 25.000.000 = Rp. 1.250.000

BY PENY BAG PENJUALAN Rp 1,250,000
AKM PENY PERALATAN Rp 1,250,000

KERUGIAN PIUTANG Rp 2,320,500

CAD KERUGIAN PIUTANG Rp 2,320,500

PENCATATAN PERSEDIAAN BAHAN BAKU

IKHTISAR HP PROD Rp 197,000,000
PERSD BB AWAL Rp 197,000,000
PERSD BB AKHIR Rp 243,000,000
IKHTISAR HP PROD Rp 243,000,000

PENCATATAN PERSEDIAAN BARANG DALAM PROSES

IKHTISAR HP PROD Rp 15,000,000
PERSD BDP AWAL Rp 15,000,000
PERSD BDP AKHIR Rp 20,000,000
IKHTISAR HP PROD Rp 20,000,000
PENCATATAN PERSEDIAAN BARANG JADI
IKHTISAR L/R Rp 285,000,000
PERSD BJ AWAL Rp 285,000,000
PERSD BJ AKHIR Rp 257,000,000
IKHTISAR L/R Rp 257,000,000
NERACA LAJUR
PT. MIKITA
31 DESEMBER (dalam ribuan rupiah)

NERACA SALDO A.J.P

KETERANGAN
D K D
kas Rp 100,000.0
bank Rp 67,600.0
surat berharga Rp 25,000.0
wesel tagih Rp 20,000.0
piutang dagang Rp 187,900.0
persd BB Rp 197,000.0 Rp 243,000.0
persd BDP Rp 15,000.0 Rp 20,000.0
persd BJ Rp 285,000.0 Rp 257,000.0
persekot sewa Rp 12,000.0
investasi jangka panjang Rp 50,000.0
tanah Rp 75,000.0
gedung Rp 150,000.0
ak. Peny gedung Rp 15,000.0
mesin Rp 750,000.0
ak peny mesin Rp 150,000.0
kendaraan Rp 80,000.0
ak peny kendaraan Rp 32,000.0
peralatan Rp 25,000.0
ak peny peralatan Rp 10,000.0
aktiva tetap berwujud Rp 50,000.0
wesel bayar Rp 95,000.0
hutang dagang Rp 145,000.0
hutang modal kerja Rp 195,500.0
hutang gaji Rp 45,000.0
hutang obligasi Rp 600,000.0
modal saham Rp 499,000.0
laba ditahan Rp 123,500.0
penjualan Rp 3,022,000.0
pembelian BB Rp 1,440,000.0
BTKL Rp 173,000.0
biaya bahan pembantu Rp 150,000.0
BTKTL Rp 140,000.0
biaya gaji pabrik Rp 40,000.0
biaya listrik & telf pabrik Rp 37,000.0
biaya perlengk pabrik Rp 15,000.0
by perbaikan pabrik Rp 50,000.0
by ass pabrik Rp 13,000.0
by depr pabrik Rp 84,500.0 Rp 47,400.0
by amortisasi pabrik Rp 12,500.0
BOP lain-lain Rp 5,000.0
by gaji bag penjualan Rp 75,000.0
by listrik & telf bag penjualan Rp 20,000.0
by perlengk bag penjualan Rp 25,000.0
by perbaikan bag penjualan Rp 15,000.0
by ass bag penjualan Rp 6,000.0
by depr bag penjualan Rp 9,500.0 Rp 9,750.0
by amortisasi bag penjualan Rp 6,250.0
by iklan Rp 200,000.0
by pengiriman Rp 60,000.0
by penjualan lain lain Rp 4,250.0
by gaji bag adm Rp 90,000.0
by listrik & telf bag adm Rp 15,000.0
by perlengk bag adm Rp 8,000.0
by perbaikan bag adm Rp 10,000.0
by ass bag adm Rp 3,000.0
by depr bag adm Rp 9,500.0 Rp 4,600.0
by amortisasi bag adm Rp 6,250.0
by adm lain lain Rp 6,560.0
by bunga Rp 113,190.0
jumlah Rp 4,932,000.0 Rp 4,932,000.0

kerugian piutang Rp 2,320.5

cadangan kerugian piutang
ikhtisar HP Produksi BB Rp 197,000.0
ikhtisar HP Produksi BDP Rp 15,000.0
ikhtisar L/R Rp 285,000.0
jumlah Rp 1,081,070.5
HARGA POKOK PRODUKSI
 N.S DISESUAIKAN H.P PRODUKSI L/R
K D K D K D
Rp 100,000.0
Rp 67,600.0
Rp 25,000.0
Rp 20,000.0
Rp 187,900.0
Rp 197,000.0 Rp 243,000.0
Rp 15,000.0 Rp 20,000.0
Rp 285,000.0 Rp 257,000.0
Rp 12,000.0
Rp 50,000.0
Rp 75,000.0
Rp 150,000.0
Rp 15,000.0 Rp 30,000.0
Rp 750,000.0
Rp 37,500.0 Rp 187,500.0
Rp 80,000.0
Rp 8,000.0 Rp 40,000.0
Rp 25,000.0
Rp 1,250.0 Rp 11,250.0
Rp 50,000.0
Rp 95,000.0
Rp 145,000.0
Rp 195,500.0
Rp 45,000.0
Rp 600,000.0
Rp 499,000.0
Rp 123,500.0
Rp 3,022,000.0
Rp 1,440,000.0 Rp 1,440,000.0 Rp 1,440,000.0
Rp 173,000.0 Rp 173,000.0 Rp 173,000.0
Rp 150,000.0 Rp 150,000.0 Rp 150,000.0
Rp 140,000.0 Rp 140,000.0 Rp 140,000.0
Rp 40,000.0 Rp 40,000.0 Rp 40,000.0
Rp 37,000.0 Rp 37,000.0 Rp 37,000.0
Rp 15,000.0 Rp 15,000.0 Rp 15,000.0
Rp 50,000.0 Rp 50,000.0 Rp 50,000.0
Rp 13,000.0 Rp 13,000.0 Rp 13,000.0
Rp 131,900.0 Rp 131,900.0 Rp 131,900.0
Rp 12,500.0 Rp 12,500.0 Rp 12,500.0
Rp 5,000.0 Rp 5,000.0 Rp 5,000.0
Rp 75,000.0 Rp 75,000.0
Rp 20,000.0 Rp 20,000.0
 Rp 25,000.0 Rp 25,000.0
Rp 15,000.0 Rp 15,000.0
Rp 6,000.0 Rp 6,000.0
Rp 19,250.0 Rp 19,250.0
Rp 6,250.0 Rp 6,250.0
Rp 200,000.0 Rp 200,000.0
Rp 60,000.0 Rp 60,000.0
Rp 4,250.0 Rp 4,250.0
Rp 90,000.0 Rp 90,000.0
Rp 15,000.0 Rp 15,000.0
Rp 8,000.0 Rp 8,000.0
Rp 10,000.0 Rp 10,000.0
Rp 3,000.0 Rp 3,000.0
Rp 14,100.0 Rp 14,100.0
Rp 6,250.0 Rp 6,250.0
Rp 6,560.0 Rp 6,560.0
Rp 113,190.0 Rp 113,190.0

Rp 2,320.5 Rp 2,320.5
Rp 2,320.5 Rp 2,320.5
Rp 243,000.0 Rp 197,000.0 Rp 243,000.0 Rp 197,000.0 Rp 243,000.0 Rp 197,000.0
Rp 20,000.0 Rp 15,000.0 Rp 20,000.0 Rp 15,000.0 Rp 20,000.0 Rp 15,000.0
Rp 257,000.0 Rp 285,000.0 Rp 257,000.0 Rp 285,000.0
Rp 1,081,070.5 Rp 5,516,070.5 Rp 5,516,070.5 Rp 2,419,400.0 Rp 263,000.0 Rp 3,403,570.5
HP PROD Rp 2,156,400.0 LABA Rp 138,429.5
Rp 3,542,000.0
 NERACA
K D K
Rp 100,000.0
Rp 67,600.0
Rp 25,000.0
Rp 20,000.0
Rp 187,900.0
Rp 243,000.0
Rp 20,000.0
Rp 257,000.0
Rp 12,000.0
Rp 50,000.0
Rp 75,000.0
Rp 150,000.0
Rp 30,000.0
Rp 750,000.0
Rp 187,500.0
Rp 80,000.0
Rp 40,000.0
Rp 25,000.0
Rp 11,250.0
Rp 50,000.0
Rp 95,000.0
Rp 145,000.0
Rp 195,500.0
Rp 45,000.0
Rp 600,000.0
Rp 499,000.0
Rp 123,500.0
Rp 3,022,000.0
 Rp 2,320.5
Rp 243,000.0
Rp 20,000.0
Rp 257,000.0
Rp 3,542,000.0
Rp 138,429.5
Rp 3,542,000.0 Rp 2,112,500.0 Rp 2,112,500.0