PT.

SURYA
NERACA SALDO
PER 31 DESEMBER 2020

No
Nama Akun Debet Kredit
Akun
11110 Cash in Bank 193,762,500
11120 Petty Cash 4,000,000
11130 Undeposite Funds -
11210 Accounts Receivable 73,330,000
11220 Allowance for Doubtful Debt 3,600,000
11310 Merchandise Inventory 87,800,000
11320 Supplies 7,300,000
11410 Prepaid Rent 1,500,000
11420 Prepaid Insurance 4,000,000
12100 Stock Investments 335,000,000
13100 Land 275,000,000
13210 Building at Costs 160,000,000
13220 Building Accumulated Depr. 15,250,000
13301 Vehicle at Cost -
13302 Vehicle Accumulated Depr. -
13401 Equiptment at Cost 65,000,000
13402 Equiptment Accumulated Depr. 21,500,000
21110 Credit Card 4,200,000
21210 Accounts Payable 83,380,000
21211 Accruad expenses -
21212 Income tax payable 187,500
21310 PPN Outcome 78,350,000
21320 PPN Income 59,680,000
22100 Bank Mandiri Loan (KUK) 100,000,000
31100 Common Stock 790,000,000
31200 Retained Earning 53,000,000
41100 Sales of Merchandise 601,000,000
42100 Freight Collected 7,680,000

LSP SMKN 1 SURABAYA – AKL November 2021

 42200 Late Fee Collected -
42300 Sales Discount 8,665,000
51100 Cost of Good Sold 353,440,000
52000 Freight Paid 1,220,000
53000 Purchase Discount 2,090,000
61100 Advertising Expense 14,800,000
61200 In Store Promotion Expense 8,000,000
62100 Utility Expense 7,200,000
62200 Telephone Expense 5,400,000
62300 Rent Expense 12,500,000
62400 Supplies Expense 7,600,000
Maintenance and Repair
62500 10,750,000
Expense
62600 Bad Debt Expense 2,000,000.00

62700 Depreciation Expense 13,750,000.00

62800 Insurance Expense 6,500,000.00

62900 Late Fee Expense 220,000

63100 Wages & Salaries 30,250,000.00

81000 Interest Income 3,500,000.00

82000 Devidend Income 8,500,000.00

91000 Interest Expense 4,070,000.00

92000 Bank Service Charge 7,500,000.00

93000 Loss sales of vehicle 12,000,000.00

JUMLAH 1,772,237,500 1,772,237,500

LSP SMKN 1 SURABAYA – AKL November 2021

 PT. SURYA
Dokumen 20
Jl. Kembang Jepun 140 Surabaya

BUKTI MEMORIAL Nomor : BM12-1

Tanggal : 31 Desember 2020
Kepada Tehnisi Akuntansi
Dari Indrayana
Isi Memo Data Penyusutan Aktiva Tetap bulan Desember 2020:
- Building Rp. 1.000.000,-
- Equiptment Rp. 1.800.000,-
- Vehicle Rp. - (dimulai bulan depan)

Dibukukan oleh:

______________
_

PT. SURYA
Dokumen 21
Jl. Kembang Jepun 140 Surabaya

BUKTI MEMORIAL Nomor : BM12-2

Tanggal : 31 Desember 2020
Kepada Tehnisi Akuntansi
Dari Indrayana
Isi Memo Data Penyesuaian Akhir Periode:
- Persediaan Akhir Supplies dinilai Rp. 4.000.000,-

- Beban Asuransi yg sudah kadaluwarsa Rp. 2.500.000,-

Dibukukan oleh:

_____________

LSP SMKN 1 SURABAYA – AKL November 2021

 PT. SURYA
Dokumen 22
Jl. Kembang Jepun 140 Surabaya

BUKTI MEMORIAL Nomor : BM12-6

Tanggal : 31 Desember 2020
Kepada Tehnisi Akuntansi
Dari Indrayana
1. Oleh karena pencatatan PPN Income dan PPN Outcome sesuai
dengan faktur pajak standar, maka kedua akun tersebut dapat
Isi Memo segera ditutup saldonya dipindahkan ke PPN Payable.
2. Hitung Pajak penghasilan (PPh) Badan sesuai PP No. 46
Tahun 2020 Final 1%. Catat PPh ke dalam Income Tax
Expense dan Income Tax Payable

Dibukukan oleh:

____________

LSP SMKN 1 SURABAYA – AKL November 2021