Raihan Financial Services

Adjustment Journal
31 Juli 2016
No Akun Ref
a Beban Penyusutan Gedung
Akumulasi Penyusutan Gedung
b Beban Penyusutan Peralatan
Akumulasi Penyusutan Peralatan
c Beban Gaji
Utang Gaji dan Upah Gaji
d Beban Asuransi
Asuransi Di Bayar Di Muka
e Piutang Pendapatan
Pendapatan Jasa
f Beban Perlengkapan
Perlengkapan
g Sewa Diterima Dimuka
Pendapatan Sewa
Total :
ncial Services
nt Journal
li 2016
D K
Rp.6.400.000 -
- Rp.6.400.000
Rp.2.800.000 -
- Rp.2.800.000
Rp.900.000 -
- Rp.900.000
Rp.4.500.000 -
- Rp.4.500.000
Rp.10.200.000 -
Rp.10.200.000
Rp.1.110.000 -
- Rp.1.110.000
Rp.300.000 -
- Rp.300.000
RP.29.210.000 RP.29.210.000
No Akun Nama Akun Neraca Saldo
D K
Kas Rp 10,200,000 -
Piutang Usaha Rp 34,750,000 -
Asuransi Dibayar di Muka Rp 6,000,000 -
Perlengkapan Rp 1,725,000 -
Tanah Rp 50,000,000 -
Gedung Rp 155,750,000 -
Akumulasi penyusutan-Gedung - Rp 62,850,000
Peralatan Rp 45,000,000 -
Akumulasi penyusutan-Peralatan - Rp 17,650,000
Utang Usaha - Rp 3,750,000
Sewa Diterima Di Muka - Rp 3,600,000
Modal, Raihan Saputra - Rp 153,550,000
Utang Gaji dan Upah Gaji - -
Prive, Raihan Saputra Rp 8,000,000 -
Pendapatan Jasa - Rp 158,600,000
Beban Upah dan Gaji Rp 56,850,000 -
Beban Utilitas Rp 14,100,000 -
Beban Iklan Rp 7,500,000 -
Beban Perbaikan Rp 6,100,000 -
Beban Lain-Lain Rp 4,025,000 -
Beban Penyusutan Gedung - -
Beban Penyusutan Peralatan - -
Beban Asuransi - -
Beban Perlengkapan - -
Pendapatan Sewa - -
Total : Rp 400,000,000 Rp 400,000,000
 Adjustment NSSTH Penyesuaian Laba/Rugi
D K D K D
- - Rp 10,200,000 - -
Rp 10,200,000 - Rp 44,950,000 - -
- Rp 4,500,000 Rp 1,500,000 - -
- Rp 1,110,000 Rp 615,000 - -
- - Rp 50,000,000 - -
- - Rp 155,750,000 - -
- Rp 6,400,000 - Rp 69,250,000 -
- - Rp 45,000,000 - -
- Rp 2,800,000 - Rp 20,450,000 -
- - - Rp 3,750,000 -
Rp 3,300,000 - - Rp 300,000 -
- - - Rp 153,550,000 -
- Rp 900,000 - Rp 900,000 -
- - Rp 8,000,000 - -
- Rp 10,200,000 - Rp 168,800,000 -
Rp 900,000 - Rp 57,750,000 - Rp 57,750,000
- - Rp 14,100,000 - Rp 14,100,000
- - Rp 7,500,000 - Rp 7,500,000
- - Rp 6,100,000 - Rp 6,100,000
- - Rp 4,025,000 - Rp 4,025,000
Rp 6,400,000 - Rp 6,400,000 - Rp 6,400,000
Rp 2,800,000 - Rp 2,800,000 - Rp 2,800,000
Rp 4,500,000 - Rp 4,500,000 - Rp 4,500,000
Rp 1,110,000 - Rp 1,110,000 - Rp 1,110,000
- Rp 3,300,000 - Rp 3,300,000 -
Rp 29,210,000 Rp 29,210,000 Rp 420,300,000 Rp 420,300,000 Rp 104,285,000
Rp 67,815,000
Rp 172,100,000
Laba
Laba/Rugi Neraca
K D K
- Rp 10,200,000 -
- Rp 44,950,000 -
- Rp 1,500,000 -
- Rp 615,000 -
- Rp 50,000,000 -
- Rp 155,750,000 -
- - Rp 69,250,000
- Rp 45,000,000 -
- - Rp 20,450,000
- - Rp 3,750,000
- - Rp 300,000
- - Rp 153,550,000
- - Rp 900,000
- Rp 8,000,000 -
Rp 168,800,000 - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Rp 3,300,000 - -
Rp 172,100,000 Rp 316,015,000 Rp 248,200,000
- - Rp 67,815,000
Rp 172,100,000 Rp 316,015,000 Rp 316,015,000
Laba
 Raihan Financial Services
Laporan Laba Rugi
31 Juli 2016
*Pendapatan Jasa
*Pendapatan Sewa
Total:
*Beban-beban:
Beban Upah dan Gaji Rp 57,750,000
Beban Utilitas Rp 14,100,000
Beban Iklan Rp 7,500,000
Beban Perbaikan Rp 6,100,000
Beban Lain-Lain Rp 4,025,000
Beban Penyusutan Gedung Rp 6,400,000
Beban Penyusutan Peralatan Rp 2,800,000
Beban Asuransi Rp 4,500,000
Beban Perlengkapan Rp 1,110,000
Total: Rp 104,285,000
al Services
ba Rugi
016
Rp 168,800,000
Rp 3,300,000
Rp 172,100,000 Rp 172,100,000

Rp 104,285,000
Rp 67,815,000 (LABA)
 Raihan Financial Services
Laporan Perubahan Modal
31 Juli 2016
Modal, Raihan Saputra Juli 2016
Laba Rp 67,815,000
Prive Rp 8,000,000

Modal, Raihan Saputra 31 Juli 2016

Total Modal:
n Financial Services
n Perubahan Modal
31 Juli 2016
Rp 153,550,000

Rp 59,815,000
Rp 213,365,000
*Aktiva Lancar:
Kas Rp 10,200,000
Piutang Usaha Rp 44,950,000
Asuransi Dibayar di Muka Rp 1,500,000
Perlengkapan Rp 615,000
Jumlah Aktiva Lancar: Rp 57,265,000

*Aktiva Tetap:
Akumulasi penyusutan-Gedung Rp (69,250,000)
Peralatan Rp 45,000,000
Akumulasi penyusutan-Peralatan Rp (20,450,000)
Tanah Rp 50,000,000
Gedung Rp 155,750,000 Rp 161,050,000
Jumlah Aktiva Tetap: Rp 218,315,000

*Kewajiban:
Utang Usaha Rp 3,750,000
Sewa Diterima Di Muka Rp 300,000
Utang Gaji dan Upah Gaji Rp 900,000
Jumlah Kewajiban: Rp 4,950,000

*Modal:
Modal, Raihan Saputra Rp 213,365,000 Rp 213,365,000
Jumlah Modal: Rp 218,315,000
Raihan Financial Services
Neraca
31 Juli 2016
 Raihan Financial Serv
Jurnal Penutup
31 Juli 2016
Jurnal Penutup Ref
D K
Pendapatan Jasa
Pendapatan Sewa
Beban Upah dan Gaji
Beban Utilitas
Beban Iklan
Beban Perbaikan
Beban Lain-Lain
Beban Penyusutan Gedung
Beban Penyusutan Peralatan
Beban Asuransi
Beban Perlengkapan
Ikhtisar Laba Rugi

Ikhtisar Laba Rugi

Modal

Modal
Prive
Raihan Financial Services
Jurnal Penutup
31 Juli 2016
Debit Kredit

Rp 168,800,000 Rp 172,100,000
Rp 3,300,000 -
- Rp 57,750,000
- Rp 14,100,000
- Rp 7,500,000
- Rp 6,100,000
- Rp 4,025,000
- Rp 6,400,000
- Rp 2,800,000
- Rp 4,500,000
- Rp 1,110,000
- Rp 67,815,000 Rp 172,100,000

Rp 67,815,000 -
- Rp 67,815,000

8,000,000 -
- 8,000,000