PD Maju

Kertas Kerja
Per 31 Desember 2019
(Dalam Rupiah)

Neraca Saldo Jurnal Penyesuaian

No Perkiraan
Debet Kredit Debet Kredit
101 Kas 18,500,000
102 Piutang Dagang 5,000,000
103 Persediaan Barang dagang 7,500,000 5,000,000 7,500,000
104 Perlengkapan 500,000
105 Iklan dibayar dimuka 1,200,000
111 Gedung 25,000,000
112 Akm. Penyusutan Gedung 250,000
201 Hutang dagang 8,500,000
301 Modal Usaha 39,350,000
401 Penjualan 30,500,000
402 Retur Penjualan 1,500,000
501 Pembelian 15,000,000
502 Beban Angkut Pembelian 750,000
503 Potongan Pembelian 50,000
504 Retur Pembelian 150,000
601 Beban Penjualan 350,000
602 Beban Gaji 2,500,000
603 Beban Administrasi 1,000,000
Jumlah 78,800,000 78,800,000
Ikhtisar Laba/Rugi 7,500,000 5,000,000
Maju
Kerja
mber 2019
Rupiah)

NS Disesuaikan Laba/rugi Neraca

Debet Kredit Debet Kredit Debet Kredit

5,000,000 5,000,000

7,500,000 5,000,000 7,500,000 5,000,000

Ikhtisar Laba/Rugi 7,500,000
Persediaan barang dagang 7,500,000
Persediaan barang dagang 5,000,000
Ikhtisar Laba/Rugi 5,000,000
 PD Maju
Kertas Kerja
Per 31 Desember 2019
(Dalam Rupiah)

Neraca Saldo Jurnal Penyesuaian

No Perkiraan
Debet Kredit Debet Kredit
101 Kas 18,500,000
102 Piutang Dagang 5,000,000
103 Persediaan Barang dagang 7,500,000 5,000,000 7,500,000
104 Perlengkapan 500,000 300,000
105 Iklan dibayar dimuka 1,200,000 800,000
111 Gedung 25,000,000
112 Akm. Penyusutan Gedung 250,000 250,000
201 Hutang dagang 8,500,000
301 Modal Usaha 39,350,000
401 Penjualan 30,500,000
402 Retur Penjualan 1,500,000
501 Pembelian 15,000,000 15,000,000
502 Beban Angkut Pembelian 750,000 750,000
503 Potongan Pembelian 50,000 50,000
504 Retur Pembelian 150,000 150,000
601 Beban Penjualan 350,000 350,000
602 Beban Gaji 2,500,000 2,500,000.0
603 Beban Administrasi 1,000,000 1,000,000
Jumlah 78,800,000 78,800,000
HPP 7,500,000 5,000,000
15,000,000 50,000
750,000 150,000
Beban perlengkapan 300,000
Beban Iklan 800,000
Beban penyusutan gedung 250,000
 Maju
s Kerja
sember 2019
Rupiah)

NS Disesuaikan Laba/rugi Neraca

Debet Kredit Debet Kredit Debet Kredit
18,500,000 18,500,000
5,000,000 500,000
5,000,000 5,000,000
200,000 200,000
400,000 400,000
25,000,000 25,000,000
500,000 500,000
8,500,000 8,500,000
39,350,000 39,350,000
30,500,000 30,500,000
1,500,000 1,500,000

350,000 350,000
2,500,000 2,500,000
1,000,000 1,000,000

18,050,000 18,050,000

300,000 300,000
800,000 800,000
250,000 250,000
78,850,000 78,850,000
3 HPP 7,500,000
Persediaan barang dagang 7,500,000
Persediaan barang dagang 5,000,000
HPP 5,000,000
HPP 15,000,000
Pembelian 15,000,000
HPP 750,000
Beban angkut pembelian 750,000
Potongan Pembelian 50,000
HPP 50,000
Retur Pembelian 150,000
HPP 150,000