NERACA SALDO
PER 1 DESEMBER 2017
DEBET
TANGGAL NO BUKTI KETERANGAN REF
UANG MUKA PENJUALAN
2017
DES 5 CR-1201 PT GELORA ABADI
10 CR-1202 PT GELORA ABADI Rp50,000,000
12 CR-1203 PT PUTRI MANDIRI
14 CR-1204 PT CAHAYA RINJANI
19 CR-1205 PT RINJANI Rp30,000,000
20 CR-1206 PURBASARI
24 CR-1207 TOKO MATAHARI
25 CR-1208 PD FAJAR JAYA
28 CR-1210 PT GELORA ABADI
REKAPITULASI
NO AKUN
1101
2103
2108
4101
1102
JUMLAH
PT CITRA PERSADA
JURNAL PENERIMAAN KAS
PER 31 DESEMBER 2017
DEBET KREDIT
KAS SERBA SERBI PPN KELUARAN PENJUALAN
Rp125,000,000
Rp49,000,000
Rp135,600,000
Rp140,000,000
Rp102,000,000
Rp124,000,000
Rp49,500,000 Rp4,500,000 Rp45,000,000
Rp50,000,000 Rp50,000,000
Rp206,250,000
Rp981,350,000
DEBET KREDIT
Rp981,350,000
Rp80,000,000 Rp50,000,000
Rp4,500,000
Rp45,000,000
Rp961,850,000
Rp1,061,350,000 Rp1,061,350,000
PIUTANG USAHA
Rp125,000,000
Rp99,000,000
Rp135,600,000
Rp140,000,000
Rp132,000,000
Rp124,000,000
Rp206,250,000
Rp961,850,000
PT CITRA PERSADA
JURNAL PENGELUARAN KAS
PER 31 DESEMBER 2017
DEBET
TANGGAL NO BUKTI KETERANGAN/AKUN REF
SERBA-SERBI
2017
DES 1 CP-1201 HUTANG GAJI DAN UPAH 16,200,000
2 CP-1202 PT BUMI BARU
6 CP-1203 BEBAN ADMINISTRASI DAN UMUM 5300 300,000
BOP SESUNGGUHNYA 6302 2,800,000
6 CP-1204 PT SURYA JAYA
8 CP-1205 BDP-BIAYA TENAGA KERJA 6200 52,000,000
11 CP-1206 HUTANG PAJAK 2106 12,300,000
PPH PASAL 25(ANGSURAN PPH) 5502 10,000,000
13 CP-1207 PT BINTANG TIMUR
15 CP-1208 BDP-BIAYA TENAGA KERJA 6200 58,000,000
22 CP-1209 PERLENGKAPAN 1107 1,200,000
22 CP-1210 BDP-BIAYA TENAGA KERJA 6200 24,000,000
28 CP-1211 HUTANG BANK 2102 20,000,000
BEBAN LUAR USAHA 5400 2,800,000
30 CP-1212 BDP-BIAYA TENAGA KERJA 6200 34,000,000
30 CP-1213 BDP-BSESUNGGUHNYA 6302 1,200,000
30 CP-1214 BDP-BSESUNGGUHNYA 6302 2,000,000
JUMLAH 236,800,000
REKAPITULASI
NO AKUN
2104
2101
5300
6302
6200
2106
5502
2102
5400
1107
1101
JUMLAH
AS
7
DEBET KREDIT
HUTANG USAHA KAS
16,200,000
95,000,000 95,000,000
3,100,000
92,000,000 92,000,000
52,000,000
22,300,000
78,000,000 78,000,000
58,000,000
1,200,000
24,000,000
22,800,000
34,000,000
1,200,000
2,000,000 168,000,000
265,000,000 501800000
DEBET KREDIT
Rp 16,200,000
Rp 265,000,000
Rp 300,000
Rp 6,000,000
Rp 168,000,000
Rp 12,300,000 #REF!
Rp 10,000,000
Rp 20,000,000
Rp 2,800,000
Rp 1,200,000
Rp 501,800,000
Rp 501,800,000 Rp 501,800,000
PT CITRA PERSADA
JURNAL PEMBELIAN BAHAN BAKU DAN BAHAN PENOLONG
PER 31 DESEMBER 2017
REF DEBET
TANGGAL NO BUKTI KREDITUR
PERSEDIAAN BB & BP
2017
DES 9 B-0024 PT BUMI BARU 52,320,000
14 S-0224 PT CITRA PERSADA 4,970,000
20 FB-102 PT BINTANG TIMUR 48,000,000
REKAPITULASI
NO AKUN
1103
2107
2101
JUMLAH
AN PENOLONG
DEBET KREDIT
PPN MASUKAN HUTANG USAHA
5,232,000 57,552,000
497,000 5,467,000
4,800,000 52,800,000
DEBET KREDIT
105,290,000
10,529,000
115,819,000
115,819,000 115,819,000
PT CITRA PERSADA
JURNAL PEMAKAIAN BAHAN BAKU DAN BAHAN PENOLONG
PER 31 DESEMBER 2017
2017
DES 3 BG-1201 BX-01, BX-02, PC-11
5 BG-1202 BX-01, BX-02, PC-11
7 BG-1203 BX-01, BX-02, PC-11
9 BG-1204 PC-11
11 BG-1205 BX-01, BX-02, PC-11
16 BG-1206 BX-01, BX-02, PC-11
18 BG-1207 PC-11
23 BG-1208 BX-01, BX-02
27 BG-1209 BX-01, BX-02, PC-11
JUMLAH
PT CITRA PERSADA
BAHAN BAKU DAN BAHAN PENOLONG
R 31 DESEMBER 2017
DEBET KREDIT
BOP PERSEDIAAN
BDP-BBB
SESUNGGUHNYA BB&BP
REKAPITULASI
NO AKUN DEBET KREDIT
6100 220,508,587.90
6302 63,180,191.97
1103 283,688,779.87
DEBET
TANGGAL NO BUKTI DEBITUR REF
PIUTANG USAHA
2017
DES 8 FC-115 PT GELORA ABADI 99,000,000
12 FC-116 PT PUTRI MANDIRI 67,100,000
17 FC-117 PT CAHAYA RINJANI 132,000,000
21 FC-118 PURBASARI 154,000,000
27 FC-119 PT GELORA ABADI 206,250,000
REKAPITULASI
NO AKUN
1102
2108
4101
JUMLAH
A
AN
2017
KREDIT
PPN KELUARAN PENJUALAN
9,000,000 90,000,000
6,100,000 61,000,000
12,000,000 120,000,000
14,000,000 140,000,000
18,750,000 187,500,000
DEBET KREDIT
Rp 658,350,000
Rp 59,850,000
Rp 598,500,000
Rp 658,350,000 Rp 658,350,000
PT CITRA PERSADA
JURNAL UMUM
PER 31 DESEMBER 2017
2017
DES 8 M-1210 HARGA POKOK PENJUALAN 5100 45,000,000.00
PERS. PRODUK JADI 1105
10 PS-1201 BDP-BIAYA OVERHEAD PABRIK 6300 16,000,000.00
BOP DIBEBANKAN 6301
PERS. PRODUK JADI 1105 379,000,000.00
BDP-BIAYA BAHAN BAKU 6100
BDP-BIAYA TENAGA KERJA 6200
BDP-BIAYA OVERHEAD PABRIK 6300
12 M-1202 HARGA POKOK PENJUALAN 5100 31,000,000.00
PERS. PRODUK JADI 1105
16 PS-1202 BDP-BIAYA OVERHEAD PABRIK 6300 20,000,000.00
BOP DIBEBANKAN 6301
PERS. PRODUK JADI 1105 188,116,959.06
BDP-BIAYA BAHAN BAKU 6100
BDP-BIAYA TENAGA KERJA 6200
BDP-BIAYA OVERHEAD PABRIK 6300
17 M-1203 HARGA POKOK PENJUALAN 5100 57,900,000.00
PERS. PRODUK JADI 1105
21 M-1204 HARGA POKOK PENJUALAN 5100 67,550,000.00
PERS. PRODUK JADI 1105
24 M-1205 HARGA POKOK PENJUALAN 5100 24,000,000.00
PERS. PRODUK JADI 1105
26 PS-1203 BDP-BIAYA OVERHEAD PABRIK 6300 21,000,000.00
BOP DIBEBANKAN 6301
PERS. PRODUK JADI 1105 91,218,414.74
BDP-BIAYA BAHAN BAKU 6100
BDP-BIAYA TENAGA KERJA 6200
BDP-BIAYA OVERHEAD PABRIK 6300
27 M-1206 HARGA POKOK PENJUALAN 5100 94,000,000
PERS. PRODUK JADI 1105
NO AKUN DEBET
5100 319,450,000
1105 658,335,373.80
6300 57,000,000.00
6301
6100
6200
1,034,785,374
KREDIT
45,000,000.00
16,000,000.00
235,000,000.00
96,000,000.00
48,000,000.00
31,000,000.00
20,000,000.00
110,116,959.06
52,000,000.00
26,000,000.00
57,900,000.00
67,550,000.00
24,000,000.00
21,000,000.00
28,218,414.74
42,000,000.00
21,000,000.00
94,000,000
KREDIT
319,450,000.00
95,000,000.00
57,000,000.00
373,335,373.80
190,000,000.00
1,034,785,373.80
KARTU PERSEDIAAN BAHAN BAKU DAN B
METODE : RATA-RATA
KELUAR SALDO
HRG SATUAN JUMLAH KWT/M HRG SATUAN JUMLAH
29,100 5,000.00 145,500,000.00
5,000.00 20,000,000.00 25,100.00 5,000.00 125,500,000.00
5,000.00 40,000,000.00 17,100.00 5,000.00 85,500,000.00
5,000.00 50,000,000.00 7,100.00 5,000.00 35,500,000.00
17,100.00 5,058.48 86,500,000.00
5,058.48 10,116,959.06 15,100.00 5,058.48 76,383,040.94
16,100.00 5,039.32 81,133,040.94
5,039.32 25,196,596.56 11,100.00 5,039.32 55,936,444.37
5,039.32 30,235,915.88 5,100.00 5,039.32 25,700,528.50
5,039.32 10,078,638.63 3,100.00 5,039.32 15,621,889.87
METODE : RATA-RATA
KELUAR SALDO
HRG SATUAN JUMLAH KWT/M HRG SATUAN JUMLAH
201,500 200.00 40,300,000.00
200.00 7,000,000.00 166,500.00 200.00 33,300,000.00
200.00 8,000,000.00 126,500.00 200.00 25,300,000.00
200.00 10,000,000.00 76,500.00 200.00 15,300,000.00
82,500.00 201.45 16,620,000.00
201.45 3,021,818.18 67,500.00 201.45 13,598,181.82
68,500.00 201.73 13,818,181.82
201.73 2,017,252.82 58,500.00 201.73 11,800,929.00
201.73 1,613,802.26 50,500.00 201.73 10,187,126.74
201.73 3,227,604.51 34,500.00 201.73 6,959,522.23
METODE : RATA-RATA
KELUAR SALDO
HRG SATUAN JUMLAH KWT/M HRG SATUAN JUMLAH
27,420.00 2,500.00 68,550,000.00
2,500.00 10,000,000.00 23,420.00 2,500.00 58,550,000.00
2,500.00 5,000,000.00 21,420.00 2,500.00 53,550,000.00
2,500.00 6,250,000.00 18,920.00 2,500.00 47,300,000.00
2,500.00 20,000,000.00 10,920.00 2,500.00 27,300,000.00
2,500.00 5,000,000.00 8,920.00 2,500.00 22,300,000.00
2,500.00 10,000,000.00 4,920.00 2,500.00 12,300,000.00
2,500.00 5,000,000.00 2,920.00 2,500.00 7,300,000.00
22,920.00 2,412.74 55,300,000.00
2,412.74 1,930,191.97 22,120.00 2,412.74 53,369,808.03
BUKU PEMBANTU PIUTANG
NAMA DEBITUR : PT GELORA ABADI,JAKARTA
TANGGAL KETERANGAN REF DEBET KREDIT
2014 1 SALDO
DES 4 C-1286 Rp 125,000,000
8 FC-115 Rp 99,000,000
10 SR-1202 Rp 99,000,000
27 FC-119 Rp 206,250,000
28 FC-119 Rp 206,250,000
2014 1 SALDO
DES 12 CR-1203 Rp 135,600,000
12 FC-116 Rp 67,100,000
2014 1 SALDO
DES 14 CR-1204 Rp 140,000,000
17 PENJUALAN Rp 132,000,000
19 CR-1205 Rp 132,000,000
2014 1 SALDO
20 CR-1206 Rp 124,000,000
21 Penjualan Rp 154,000,000
BUKU PEMBANTU HUTANG
NAMA KREDITUR : PT BUMI BARU,JAKARTA
TANGGAL KETERANGAN REF DEBET KREDIT
2014 1 SALDO
DES 2 FAKTUR B-9786 Rp 95,000,000
9 B-0024 Rp 57,552,000
2014 1 SALDO
DES 6 S-334 92,000,000
14 S-0224 5,467,000
2014 1 SALDO
DES 13 CP-1207 78000000
NOMOR : 001
SALDO
DEBET KREDIT
Rp 125,000,000
Rp -
Rp 99,000,000
Rp -
Rp 206,250,000
Rp -
NOMOR :002
SALDO
DEBET KREDIT
Rp 135,600,000
Rp -
Rp 67,100,000
NOMOR : 003
SALDO
DEBET KREDIT
Rp 140,000,000
Rp -
Rp 132,000,000
Rp -
NOMOR : 004
SALDO
DEBET KREDIT
Rp 124,000,000
Rp -
Rp 154,000,000
NOMOR : 001
SALDO
DEBET KREDIT
Rp 95,000,000
Rp -
Rp 57,552,000
NOMOR : 002
SALDO
DEBET KREDIT
92,000,000.00
-
5,467,000.00
NOMOR : 003
SALDO
DEBET KREDIT
78,000,000.00
-
BUKU BESAR
2017 1 SALDO
DES 31 JKM 981,350,000.00
31 JKK 501,800,000.00
31 AJP 51,530,000.00 50,000.00
2017 1 SALDO
DES 31 JPJ Rp 658,350,000
31 JKM 961850000
2017 1 SALDO
DES 31 JPB 105290000
31 JPK BB&BP Rp 283,688,779.87
2017 1 SALDO
DES 31 AJP 128,173,214.10
2017 1 SALDO
DES 31 JU 658,335,373.80 319450000
2017 1 SALDO
DES 31 AJP 500,000.00
2017 1 SALDO
DES 31 JKK Rp 1,200,000
31 AJP 5,600,000.00
2017 1 SALDO
DES
2017 1 SALDO
DES
NAMA AKUN : AKUMULASI PENY GUDANG
TANGGAL KETERANGAN REF DEBET KREDIT
2017 1 SALDO
DES 31 AJP 1,000,000.00
2017 1 SALDO
DES
2017 1 SALDO
DES 31 AJP 5,000,000.00
2017 1 SALDO
DES
2017 1 SALDO
DES 31 AJP 12,000,000.00
2017 1 SALDO
DES 31 JKK 265000000
31 JPB 115819000
2017 1 SALDO
DES 31 JKK 20000000
2017 1 SALDO
DES 31 JKM Rp 80,000,000 Rp 50,000,000
31 AJP 50,000,000.00
2017 1 SALDO
DES 31 JKK 16,200,000
31 AJP 23,340,000.00
NAMA AKUN : HUTANG BIAYA LAIN-LAIN
TANGGAL KETERANGAN REF DEBET KREDIT
2017 1 SALDO
DES 31 AJP 300,000.00
2017 1 SALDO
DES 31 JKK 12300000
31 AJP 302,793,452.01
31 AJP 132,470,000.00
2017 1 SALDO
DES 31 JBP 10,529,000.00
31 AJP 10,529,000.00
2017 1 SALDO
DES 31 JKM 4500000
31 JPJ Rp 59,850,000
31 AJP 64,350,000.00
2017 1 SALDO
DES 31 AJP 400,000,000.00
2017 1 SALDO
DES 31 JP 745,837,356.02
2017 1 SALDO
DES
2017 1 SALDO
DES 31 AJP 400,000,000.00
2017 1 SALDO
DES 31 JP 5,499,400,000.00
31 JP 3,804,930,191.97
31 JP 567,550,000.00
31 JP 745,837,356.02
2017 1 SALDO
DES 31 JKM 45000000
31 JPJ Rp 598,500,000
2017 1 SALDO
DES 31 AJP 1,800,000.00
2017 1 SALDO
DES 31 JU 319,450,000
31 AJP 5,480,191.97
2017 1 SALDO
DES 31 AJP 13,400,000.00
2017 1 SALDO
DES 31 JKK Rp 300,000
31 AJP 21,250,000.00
2017 1 SALDO
DES 31 JKK Rp 2,800,000
2017 1 SALDO
DES 31 AJP 270,000.00
31 AJP 12,470,000.00
2017 1 SALDO
DES 31 JKK 10000000
31 AJP 120,000,000.00
2017 1 SALDO
DES 31 AJP 248,612,452.01
NAMA AKUN : BDP-BIAYA BAHAN BAKU
TANGGAL KETERANGAN REF DEBET KREDIT
2017 1 SALDO
DES 31 JPK BB&BP 220,508,587.90
31 JU 373,335,373.80
31 AJP 47,173,214.10
2017 1 SALDO
DES 31 JKK 168,000,000.00
31 JU 190,000,000.00
31 AJP 54,000,000.00
2017 1 SALDO
DES 31 JU Rp 57,000,000 95,000,000.00
31 AJP 27,000,000.00 27,000,000.00
2017 1 SALDO
DES 31 JU 57,000,000.00
31 AJP 27,000,000.00
31 AJP 84,000,000.00
2017 1 SALDO
DES 31 JKK Rp 6,000,000
31 JPK BB&BP 63180191.97
31 AJP 13,500,000.00
31 AJP 82,680,191.97
2017 1 SALDO
DES 31 AJP 6,800,000.00
NOMOR : 1101
SALDO
DEBET KREDIT
342,450,000.00
1,323,800,000.00
822,000,000.00
873,480,000.00
NOMOR : 1102
SALDO
DEBET KREDIT
524,600,000
1,182,950,000
221,100,000
NOMOR : 1103
SALDO
DEBET KREDIT
254,350,000
359,640,000
75,951,220
NOMOR : 1104
SALDO
DEBET KREDIT
128,173,214.10
NOMOR : 1105
SALDO
DEBET KREDIT
366,000,000
704,885,373.80
NOMOR : 1106
SALDO
DEBET KREDIT
6,000,000
5,500,000.00
NOMOR : 1107
SALDO
DEBET KREDIT
6,400,000
7,600,000
2,000,000.00
NOMOR : 1201
SALDO
DEBET KREDIT
300,000,000
NOMOR : 1202
SALDO
DEBET KREDIT
400,000,000
NOMOR : 1203
SALDO
DEBET KREDIT
80,000,000
81,000,000.00
NOMOR : 1204
SALDO
DEBET KREDIT
650,000,000
NOMOR : 1205
SALDO
DEBET KREDIT
180,000,000
185,000,000.00
NOMOR : 1206
SALDO
DEBET KREDIT
140,000,000
NOMOR : 1207
SALDO
DEBET KREDIT
75,000,000
87,000,000.00
NOMOR : 2101
SALDO
DEBET KREDIT
265,000,000
-
115,819,000
NOMOR : 2102
SALDO
DEBET KREDIT
140,000,000
120,000,000
NOMOR : 2103
SALDO
DEBET KREDIT
100,000,000
70,000,000
120,000,000.00
NOMOR : 2104
SALDO
DEBET KREDIT
16,200,000
-
23,340,000.00
NOMOR : 2105
SALDO
DEBET KREDIT
300,000.00
NOMOR : 2106
SALDO
DEBET KREDIT
12,300,000
-
302,793,452.01
170,323,452.01
NOMOR : 2107
SALDO
DEBET KREDIT
10,529,000.00
-
NOMOR : 2108
SALDO
DEBET KREDIT
4500000
Rp 64,350,000
-
NOMOR : 2109
SALDO
DEBET KREDIT
400,000,000.00
NOMOR : 3101
SALDO
DEBET KREDIT
1,500,000,000
2,245,837,356.02
NOMOR : 3102
SALDO
DEBET KREDIT
220,000,000
NOMOR : 3103
SALDO
DEBET KREDIT
400,000,000.00
NOMOR : 3104
SALDO
DEBET KREDIT
5,499,400,000.00
1,694,469,808.03
1,126,919,808.03
381,082,452.01
NOMOR : 4101
SALDO
DEBET KREDIT
4,815,700,000
4,860,700,000
5,459,200,000
NOMOR : 4200
SALDO
DEBET KREDIT
38,400,000
40,200,000.00
NOMOR : 5100
SALDO
DEBET KREDIT
3,480,000,000
3,799,450,000
3,804,930,191.97
NOMOR : 5200
SALDO
DEBET KREDIT
386,500,000
399,900,000.00
NOMOR : 5300
SALDO
DEBET KREDIT
116,500,000
116,800,000
138,050,000.00
NOMOR : 5400
SALDO
DEBET KREDIT
26,800,000
29,600,000
NOMOR : 5501
SALDO
DEBET KREDIT
12,200,000
12,470,000.00
-
NOMOR : 5502
SALDO
DEBET KREDIT
110,000,000
120,000,000
-
NOMOR : 5600
SALDO
DEBET KREDIT
248,612,452.01
NOMOR : 6100
SALDO
DEBET KREDIT
200,000,000.00
420,508,587.90
47,173,214.10
-
NOMOR : 6200
SALDO
DEBET KREDIT
76,000,000.00
244,000,000.00
54,000,000.00
-
NOMOR : 6300
SALDO
DEBET KREDIT
38,000,000
-
-
NOMOR : 6301
SALDO
DEBET KREDIT
57,000,000.00
84,000,000.00
-
NOMOR : 6302
SALDO
DEBET KREDIT
-
6,000,000
69,180,192
82,680,191.97
-
NOMOR : 6303
SALDO
DEBET KREDIT
6,800,000
-
KARTU HARGA POKOK PRODUKSI
2017 1 SALDO
DES 11 BX-02 3,021,818.18
15 CP-1208 38,000,000.00
16 BX-01 25,196,596.56
22 CP-1210 4,000,000.00
2017 1 SALDO
DES 16 BX-02 2,017,252.82
22 CP-1210 20,000,000.00
23 BX-01 30,235,915.88
27 BX-01 10,078,638.63
30 CP-1212 14,000,000.00
TOTAL 42,331,807.33 20,000,000.00
REKAPITULASI HARGA POKOK :
BIAYA BAHAN BAKU 42,331,807.33 HARGA SATUAN
BIAYA TENAGA KERJA 20,000,000.00
BIAYA OVERHEAD PABRIK 17,000,000.00
JUMLAH 79,331,807.33
2017 1 SALDO
DES 23 BX-02 1,613,802.26
27 BX-02 3,227,604.51
30 CP-1212 20,000,000.00
20,000,000.00
3,000,000.00
23,000,000.00
BOP DIBEBANKAN
12,000,000.00
13,000,000.00
25,000,000.00
BOP DIBEBANKAN
6,000,000.00
10,000,000.00
10,000,000.00
26,000,000.00
BOP DIBEBANKAN
19,000,000.00
2,000,000.00
21,000,000.00
BOP DIBEBANKAN
10,000,000.00
7,000,000.00
17,000,000.00
BOP DIBEBANKAN
10,000,000.00
10,000,000.00
PT CITRA PERSADA
NERACA SALDO
PER 1 DESEMBER 2017
NO AKUN DEBET
1101 KAS Rp 822,000,000.00
1102 PIUTANG USAHA Rp 221,100,000.00
1103 PERSEDIAAN BB & BP Rp 75,951,220.13
1104 PERSEDIAAN PRODUK DALAM PROSES
1105 PERSEDIAAN PRODUK JADI Rp 704,885,373.80
1106 ASURANSI DIBAYAR DIMUKA Rp 6,000,000.00
1107 PERLENGKAPAN Rp 7,600,000.00
1201 TANAH Rp 300,000,000.00
1202 GEDUNG Rp 400,000,000.00
1203 AKUMULASI PENY GUDANG
1204 MESIN MESIN PABRIK Rp 650,000,000.00
1205 AKUMULASI PENY MESIN
1206 AKTIVA TETAP LAIN-LAIN Rp 140,000,000.00
1207 AKUMULASI PENY AKTIVA TETAP LAIN-LAIN
2101 HUTANG USAHA
2102 HUTANG BANK
2103 UANG MUKA PENJUALAN
2104 HUTANG GAJI DAN UPAH
2105 HUTANG BIAYA LAIN-LAIN
2106 HUTANG PAJAK
2107 PPN MASUKAN Rp 10,529,000.00
2108 PPN KELUARAN
2109 HUTANG DEVIDEN
3101 MODAL SAHAM
3102 LABA YANG DITAHAN
3103 DIVIDEN
3104 IKHTISAR LABA RUGI
4101 PENJUALAN
4200 PENDAPATAN DILUAR USAHA
5100 HARGA POKOK PENJUALAN Rp 3,799,450,000.00
5200 BEBAN PENJUALAN Rp 386,500,000.00
5300 BEBAN ADM DAN UMUM Rp 116,800,000.00
5400 BEBAN DILUAR USAHA Rp 29,600,000.00
5501 PPH PASAL 23 (PPH DIPOTONG PIHAK LAIN) Rp 12,200,000.00
5502 PPH PASAL 25 (ANGSURAN PPH) Rp 120,000,000.00
5600 PPH PERUSAHAAN
6100 BDP-BIAYA BAHAN BAKU Rp 47,173,214.10
6200 BDP-BIAYA TENAGA KERJA Rp 54,000,000.00
6300 BDP-BIAYA OVERHEAD PABRIK Rp -
6301 BOP DIBEBANKAN
6302 BOP SESUNGGUHNYA Rp 69,180,191.97
6303 SELISIH BOP Rp 6,800,000.00
JUMLAH Rp 7,979,769,000.00
KREDIT
80,000,000
180,000,000
75,000,000
115,819,000
120,000,000
70,000,000
-
-
-
64,350,000
-
1,500,000,000
220,000,000
5,459,200,000
38,400,000
57,000,000
7,979,769,000
PT CITRA PERSADA
JURNAL PENYESUAIAN
PER 31 DESEMBER 2017
TANGGAL NOMOR BUKTI KETERANGAN REF
NERACA SALDO
NO AKUN AKUN
D K
1101 KAS 822,000,000.00
1102 PIUTANG USAHA 221,100,000.00
1103 PERSEDIAAN BAHAN BAKU 75,951,220.13
1104 PERSDIAAN BAHAN PENOLONG
1105 PERSEDIAAN PRODUK DALAM PROSES
1106 PERSEDIAAN PRODUK JADI 704,885,373.80
1107 ASURANSI DIBAYAR DIMUKA 6,000,000.00
1108 PERLENGKAPAN 7,600,000.00
1201 TANAH 300,000,000.00
1202 GEDUNG 400,000,000.00
1203 AKUMULASI PENY GUDANG 80,000,000.00
1204 MESIN MESIN PABRIK 650,000,000.00
1205 AKUMULASI PENY MESIN 180,000,000.00
1206 AKTIVA TETAP LAIN-LAIN 140,000,000.00
1207 AKUMULASI PENY AKTIVA TETAP LAIN-LAIN 75,000,000.00
2101 HUTANG USAHA 115,819,000.00
2102 HUTANG BANK 120,000,000.00
2103 UANG MUKA PENJUALAN 70,000,000.00
2104 HUTANG GAJI DAN UPAH -
2105 HUTANG BIAYA LAIN-LAIN -
2106 HUTANG PAJAK -
2107 HUTANG DEVIDEN -
3101 MODAL SAHAM 1,500,000,000.00
3102 LABA YANG DITAHAN 220,000,000.00
3103 DIVIDEN
3104 IKHTISAR LABA RUGI
4101 PENJUALAN 5,459,200,000.00
4200 PENDAPATAN DILUAR USAHA 38,400,000.00
5100 HARGA POKOK PENJUALAN 3,799,450,000.00
5200 BEBAN PENJUALAN 386,500,000.00
5300 BEBAN ADM DAN UMUM 116,800,000.00
5400 BEBAN DILUAR USAHA 29,600,000.00
5501 PPH PASAL 23 (PPH DIPOTONG PIHAK LAIN) 12,200,000.00
5502 PPH PASAL 25 (ANGSURAN PPH) 120,000,000.00
5503 PPN MASUKAN 10,529,000.00
5504 PPN KELUARAN 64,350,000.00
5600 PPH PERUSAHAAN
6100 BDP-BIAYA BAHAN BAKU 47,173,214.10
6200 BDP-BIAYA TENAGA KERJA 54,000,000.00
6300 BDP-BIAYA OVERHEAD PABRIK -
6301 BOP DIBEBANKAN 57,000,000.00
6302 BOP SESUNGGUHNYA 69,180,191.97
6303 SELISIH BOP 6,800,000.00
JUMLAH 7,979,769,000.00 7,979,769,000.00
LABA BERSIH
PT CITRA PERSADA
NERACA LAJUR
PER 31 DESEMBER 2017
128,173,214.10 128,173,214.10
500,000.00 704,385,373.80
5,600,000.00 400,000.00
7,600,000.00
300,000,000.00
400,000,000.00
1,000,000.00 81,000,000.00
650,000,000.00
5,000,000.00 185,000,000.00
140,000,000.00
12,000,000.00 87,000,000.00
115,819,000.00
120,000,000.00
50,000,000.00 120,000,000.00
23,340,000.00 23,340,000.00
300,000.00 300,000.00
54,181,000.00 54,181,000.00
400,000,000.00 400,000,000.00
1,500,000,000.00
220,000,000.00
400,000,000.00 400,000,000.00
5,459,200,000.00
1,800,000.00 40,200,000.00
5,480,191.97 3,804,930,191.97 3,804,930,191.97
13,400,000.00 399,900,000.00 399,900,000.00
21,250,000.00 138,050,000.00 138,050,000.00
29,600,000.00 29,600,000.00
270,000.00 12,470,000.00 12,470,000.00
120,000,000.00 120,000,000.00
10,529,000.00 -
64,350,000.00 -
47,173,214.10 -
54,000,000.00 -
27,000,000.00 27,000,000.00
84,000,000.00 27,000,000.00 -
13,500,000.00 82,680,191.97 -
6,800,000.00 -
808,953,406.07 808,953,406.07 8,406,040,000.00 8,406,040,000.00 4,504,950,191.97
994,449,808.03
5,499,400,000.00
LABA RUGI NERACA
K D K
873,480,000.00
221,100,000.00
75,951,220.13
128,173,214.10
704,385,373.80
400,000.00
7,600,000.00
300,000,000.00
400,000,000.00
81,000,000.00
650,000,000.00
185,000,000.00
140,000,000.00
87,000,000.00
115,819,000.00
120,000,000.00
120,000,000.00
23,340,000.00
300,000.00
54,181,000.00
400,000,000.00
1,500,000,000.00
220,000,000.00
400,000,000.00
5,459,200,000.00
40,200,000.00
5,499,400,000.00 3,901,089,808.03 2,906,640,000.00
994,449,808.03
5,499,400,000.00 3,901,089,808.03 3,901,089,808.03
PT CITRA PERSADA
LAPORAN LABA RUGI
PER 31 DESEMBER 2017
PENJUALAN
BEBAN :
BEBAN PENJUALAN 399,900,000.00
BEBAN ADMINISTRASI DAN UMUM 138,050,000.00
BEBAN DILUAR USAHA 29,600,000.00
PPH PASAL 23 (PPH DIPOTONG PIHAK LAIN) 12,470,000.00
PPH PASAL 25 (ANGSURAN PPH) 120,000,000.00
BDP- BIAYA OVERHEAD PABRIK -
700,020,000.00
PENDAPATAN :
PENDAPATAN DILUAR USAHA
LABA SEBELUM PAJAK
PPH PERUSAHAAN
LABA SETELAH PAJAK
5,459,200,000.00
3,804,930,191.97
1,654,269,808.03
954,249,808.03
40,200,000.00
994,449,808.03
248,612,452.01
745,837,356.02
PT CITRA PERSADA
LAPORAN LABA DITAHAN
PER 31 DESEMBER 2017
LABA DITAHAN 1 DESEMBER 2014 220,000,000.00
DEVIDEN (400,000,000.00)
AKTIVA :
KAS 873,480,000.00
PIUTANG USAHA 221,100,000.00
PERSEDIAAN BAHAN BAKU 75,951,220.13
PERSEDIAAN BAHAN PENOLONG -
PERSEDIAAN PRODUK DALAM PROSES 128173214.1
PERSEDIAAN PRODUK JADI 704,385,373.80
ASURANSI DIBAYAR DIMUKA 400,000.00
PERLENGKAPAN 7,600,000.00
TANAH 300,000,000.00
GEDUNG 400,000,000.00
AKUMULASI PENY. GEDUNG (81,000,000.00)
MESIN-MESIN PABRIK 650,000,000.00
AKUMULASI PENY. MESIN (185,000,000.00)
AKTIVA TETAP LAIN-LAIN 140,000,000.00
AKUMULASI PENY. AKTIVA TETAP LAIN-LAIN (87,000,000.00)
PASSIVA :
HUTANG USAHA 115,819,000.00
HUTANG BANK 120,000,000.00
UANG MUKA PENJUALAN 120,000,000.00
HUTANG GAJI DAN UPAH 23,340,000.00
HUTANG BIAYA LAIN-LAIN 300,000.00
HUTANG PAJAK 302,793,452.01
HUTANG DEVIDEN 400,000,000.00
1,137,000,000.00
1,082,252,452.01
2,065,837,356.02
3,148,089,808.03
PT CITRA PERSADA
JURNAL PENUTUP
PER 31 DESEMBER 2017
TANGGAL KETERANGAN REF
JUMLAH
DA
UP
2017
DEBET KREDIT
5,459,200,000.00
40,200,000.00
5,499,400,000.00
3,804,930,191.97
3,804,930,191.97
567,550,000.00
399,900,000.00
138,050,000.00
29,600,000.00
745,837,356.02
745,837,356.02
10,617,717,547.99 10,617,717,547.99
PT CITRA PERSADA
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2017
NO AKUN DEBET
1101 KAS 873,480,000.00
1102 PIUTANG USAHA 221,100,000.00
1103 PERSEDIAAN BAHAN BAKU & BAHAN PENOLONG 75,951,220.13
1105 PERSEDIAAN PRODUK DALAM PROSES 128,173,214.10
1106 PERSEDIAAN PRODUK JADI 704,885,373.80
1107 ASURANSI DIBAYAR DIMUKA 5,500,000.00
1108 PERLENGKAPAN 2,000,000.00
1201 TANAH 300,000,000.00
1202 GEDUNG 400,000,000.00
1203 AKUMULASI PENY GUDANG
1204 MESIN MESIN PABRIK 650,000,000.00
1205 AKUMULASI PENY MESIN
1206 AKTIVA TETAP LAIN-LAIN 140,000,000.00
1207 AKUMULASI PENY AKTIVA TETAP LAIN-LAIN
2101 HUTANG USAHA
2102 HUTANG BANK
2103 UANG MUKA PENJUALAN
2104 HUTANG GAJI DAN UPAH
2105 HUTANG BIAYA LAIN-LAIN
2106 HUTANG PAJAK
2107 HUTANG DEVIDEN
3101 MODAL SAHAM
3102 LABA YANG DITAHAN
3103 DIVIDEN 400,000,000.00
3104 IKHTISAR LABA RUGI
JUMLAH 3,501,089,808.03
NAMA : IRAHMAWATI
KELAS : XII AK 3
NIS : 16303
KREDIT
81,000,000.00
185,000,000.00
87,000,000.00
115,819,000.00
120,000,000.00
120,000,000.00
23,340,000.00
300,000.00
302,793,452.01
400,000,000.00
1,500,000,000.00
565,837,356.02
381,082,452.01
3,501,089,808.03