PD SIDO MAKMUR

NERACA SALDO
PER 30 JUNI 2018

No Keterangan Debit Kredit

1-1100 Kas Rp 628,915,000
1-1200 Piutang dagang Rp 626,250,000
1-1300 Persediaan barang dagang Rp 1,068,750,000
1-1400 Perlengkapan Rp 74,520,000
1-1500 Asuransi dibayar di muka Rp 18,000,000
1-3100 Peralatan Rp 1,092,000,000
1-2110 Akum penyusutan peralatan Rp 109,200,000
1-2200 Tanah dan gedung Rp 1,800,000,000
1-2210 Akum penyusutan Gedung Rp 180,000,000
2-1100 Utang dagang Rp 147,750,000
2-2100 Utang bank Rp 750,000,000
3-1100 Modal Antasari Rp 2,361,600,000
3-1200 Prive Antasari Rp 90,000,000
4-1100 Penjualan Rp 5,840,250,000
4-1200 Retur penjualan Rp 12,750,000
5-1000 Harga pokok penjualan
5-1100 Pembelian Rp 3,768,000,000
5-1200 Biaya angkut pembelian Rp 5,700,000
5-1300 Retur pembelian Rp 19,200,000
6-1100 Beban gaji Rp 135,000,000
6-2100 Beban perlengkapan toko
6-2200 Beban perlengkapan kantor
6-3000 Beban asuransi
6-4100 Beban penyusutan peralatan toko
6-4200 Beban penyusutan peralatan kantor
6-4300 Beban penyusutan gedung toko
6-4400 Beban penysutan gedung kantor
6-8000 Beban umum Lain-lain Rp 88,115,000
6-9000 Ikhtisar Laba/Rugi
8-1100 Pendapatan bunga
Total Rp 9,408,000,000 Rp 9,408,000,000
 PD SIDO MAKMUR
JURNAL PENYESUAIAN
PER 30 JUNI 2018

Tanggal Keterangan Debit Kredit

Juni 30 Kas Rp 945,000 Rp -
2018 Beban Umum Lain-lain Rp 225,000 Rp -
Pendapatan bunga Rp - Rp 1,170,000
30 HPP Rp 4,842,450,000 Rp -
Persediaan barang dagang (awal) Rp - Rp 1,068,750,000
Pembelian Rp - Rp 3,768,000,000
Beban angkut pembelian Rp - Rp 5,700,000
Persediaan barang dagang (akhir) Rp 1,391,250,000 Rp -
Retur pembelian Rp 19,200,000 Rp -
HPP Rp - Rp 1,410,450,000
30 Beban perlengkapan toko Rp 21,960,000 Rp -
Beban perlengkapan kantor Rp 14,640,000 Rp -
Perlengkapan Rp - Rp 36,600,000
30 Beban penyusutan peralatan toko Rp 65,520,000 Rp -
Beban penyusutan peralatan kantor Rp 43,680,000 Rp -
Akum penyusutan peralatan Rp - Rp 109,200,000
30 Beban penyusutan gedung toko Rp 47,250,000 Rp -
Beban penysutan gedung kantor Rp 20,250,000 Rp -
Akum penyusutan Gedung Rp - Rp 67,500,000
Total Rp 6,467,370,000 Rp 6,467,370,000
 Neraca Saldo
No Nama Akun
Debit Kredit
1-1100 Kas Rp 628,915,000 Rp -
1-1200 Piutang dagang Rp 626,250,000 Rp -
1-1300 Persediaan barang dagang Rp 1,068,750,000 Rp -
1-1400 Perlengkapan Rp 74,520,000 Rp -
1-1500 Asuransi dibayar di muka Rp 18,000,000 Rp -
1-3100 Peralatan Rp 1,092,000,000 Rp -
1-2110 Akum penyusutan peralatan Rp - Rp 109,200,000
1-2200 Tanah dan gedung Rp 1,800,000,000 Rp -
1-2210 Akum penyusutan Gedung Rp - Rp 180,000,000
2-1100 Utang dagang Rp - Rp 147,750,000
2-2100 Utang bank Rp - Rp 750,000,000
3-1100 Modal Antasari Rp - Rp 2,361,600,000
3-1200 Prive Antasari Rp 90,000,000 Rp -
4-1100 Penjualan Rp - Rp 5,840,250,000
4-1200 Retur penjualan Rp 12,750,000 Rp -
5-1000 Harga pokok penjualan Rp - Rp -
5-1100 Pembelian Rp 3,768,000,000 Rp -
5-1200 Biaya angkut pembelian Rp 5,700,000 Rp -
5-1300 Retur pembelian Rp - Rp 19,200,000
6-1100 Beban gaji Rp 135,000,000 Rp -
6-2100 Beban perlengkapan toko Rp - Rp -
6-2200 Beban perlengkapan kantor Rp - Rp -
6-3000 Beban asuransi Rp - Rp -
6-4100 Beban penyusutan peralatan toko Rp - Rp -
6-4200 Beban penyusutan peralatan kantor Rp - Rp -
6-4300 Beban penyusutan gedung toko Rp - Rp -
6-4400 Beban penysutan gedung kantor Rp - Rp -
6-8000 Beban umum Lain-lain Rp 88,115,000 Rp -
6-9000 Ikhtisar Laba/Rugi Rp - Rp -
8-1100 Pendapatan bunga Rp - Rp -
Rp 9,408,000,000 Rp 9,408,000,000
LABA
TOTAL Rp 9,408,000,000 Rp 9,408,000,000
 PD SIDO MAKMUR
NERACA LAJUR
PER 30 JUNI 2018

Jurnal Penyesuaian NSD Laba/Rugi

Debit Kredit Debit Kredit Debit
Rp 945,000 Rp - Rp 629,860,000 Rp - Rp -
Rp - Rp - Rp 626,250,000 Rp - Rp -
Rp 1,391,250,000 Rp 1,068,750,000 Rp 1,391,250,000 Rp - Rp -
Rp - Rp 36,600,000 Rp 37,920,000 Rp - Rp -
Rp - Rp - Rp 18,000,000 Rp - Rp -
Rp - Rp - Rp 1,092,000,000 Rp - Rp -
Rp - Rp 109,200,000 Rp - Rp 218,400,000 Rp -
Rp - Rp - Rp 1,800,000,000 Rp -
Rp - Rp 67,500,000 Rp - Rp 247,500,000 Rp -
Rp - Rp - Rp - Rp 147,750,000 Rp -
Rp - Rp - Rp - Rp 750,000,000 Rp -
Rp - Rp - Rp - Rp 2,361,600,000 Rp -
Rp - Rp - Rp 90,000,000 Rp - Rp -
Rp - Rp - Rp - Rp 5,840,250,000 Rp -
Rp - Rp - Rp 12,750,000 Rp - Rp 12,750,000
Rp 4,842,450,000 Rp 1,410,450,000 Rp 3,432,000,000 Rp - Rp 3,432,000,000
Rp - Rp 3,768,000,000 Rp - Rp - Rp -
Rp - Rp 5,700,000 Rp - Rp - Rp -
Rp 19,200,000 Rp - Rp - Rp - Rp -
Rp - Rp - Rp 135,000,000 Rp - Rp 135,000,000
Rp 21,960,000 Rp - Rp 21,960,000 Rp - Rp 21,960,000
Rp 14,640,000 Rp - Rp 14,640,000 Rp - Rp 14,640,000
Rp - Rp - Rp - Rp - Rp -
Rp 65,520,000 Rp - Rp 65,520,000 Rp - Rp 65,520,000
Rp 43,680,000 Rp - Rp 43,680,000 Rp - Rp 43,680,000
Rp 47,250,000 Rp - Rp 47,250,000 Rp - Rp 47,250,000
Rp 20,250,000 Rp - Rp 20,250,000 Rp - Rp 20,250,000
Rp 225,000 Rp - Rp 88,340,000 Rp - Rp 88,340,000
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 1,170,000 Rp - Rp 1,170,000 Rp -
Rp 6,467,370,000 Rp 6,467,370,000 Rp 9,566,670,000 Rp 9,566,670,000 Rp 3,881,390,000
Rp 1,960,030,000
Rp 6,467,370,000 Rp 6,467,370,000 Rp 9,566,670,000 Rp 9,566,670,000 Rp 5,841,420,000
Laba/Rugi Neraca
Kredit Debit Kredit
Rp - Rp 629,860,000 Rp -
Rp - Rp 626,250,000 Rp -
Rp - Rp 1,391,250,000 Rp -
Rp - Rp 37,920,000 Rp -
Rp - Rp 18,000,000 Rp -
Rp - Rp 1,092,000,000 Rp -
Rp - Rp - Rp 218,400,000
Rp - Rp 1,800,000,000 Rp -
Rp - Rp - Rp 247,500,000
Rp - Rp - Rp 147,750,000
Rp - Rp - Rp 750,000,000
Rp - Rp - Rp 2,361,600,000
Rp - Rp 90,000,000 Rp -
Rp 5,840,250,000 Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 1,170,000 Rp - Rp -
Rp 5,841,420,000 Rp 5,685,280,000 Rp 3,725,250,000
Rp 1,960,030,000
Rp 5,841,420,000 Rp 5,685,280,000 Rp 5,685,280,000