Nama : Riski Adi saputra

Nim : 231518003

PT MENTARI S
NERACA
Periode 31 Des

Neraca Saldo Penyesuaian

No Akun Nama Akun
Dr Cr Dr
1101 Kas 65,500,000
1102 Investasi Jangka pendek 38,050,000
1103 Piutang Usaha 37,250,000
1104 Persediaan barang dagang 23,300,000
1105 Perlengkapan Toko 6,650,000
1106 Perlengkapan Kantor 5,900,000
1107 Sewa dibayar dimuka 9,000,000
1108 Asuransi Dibayar dimuka 7,800,000
1109 Piutang Pajak (PPN (M)) 2,700,000
1110 Piutang Lain-lain 4,350,000
1301 Tanah 125,000,000
1302 Bangunan 97,750,000
1303 Akum. Penyusutan Bangunan 14,600,000
1304 Kendaraan 42,000,000

Neraca Saldo Penyesuaian

No Akun Nama Akun
Dr Cr Dr
1305 Akum. Penyusutan kendaraan
1306 Peralatan Toko 28,700,000
1307 Akum.Penyusutan Toko 8,400,000
1308 Peralatan Kantor 9,300,000
1309 Akum.Penyusutan peralatan kantor 8,600,000

2101 Utang Usaha

2105 Utang(PPN(K)) 1,300,000
2110 Utang Lain-lain 25,700,000
2201 Utang Bank 4,050,000
3101 Ekuitas saham 6,700,000
3102 Saldo Laba 20,500,000
3103 Dividen 10,000,000 307,300,000
 4101 Penjualan 25,000,000
4102 Retur penjualan 9,800,000
4103 Potongan penjualan 11,300,000 361,300,000
5101 Beban pokok penjualan 128,900,000
5201 Beban Iklan 23,400,000
5207 Beban perlengkapan Toko 7,100,000 4,450,000
5208 Beban perlengkapan kantor 6,800,000 4,200,000
5302 Beban Air, Listrik, telepon 12,600,000
5303 Beban Upah dan Gaji 34,200,000
5305 Beban Makanan dan minuman 9,800,000
5306 Beban Penyusutan Aset Tetap 15,600,000
- Beban Peny. Peralatan Toko 4,300,000
- Beban Peny. Peralatan Kantor 1,300,000
- Beban Peny. Kendaraan 4,200,000
- Beban Peny. Bangunan 4,900,000
5309 Beban kesehatan karyawan 5,300,000
5310 Beban Keamanan dan kebersihan 1,100,000
5311 Beban Bunga 1,200,000
5312 Beban iuran dan sumbangan 800,000
5399 Beban Lain-lain 2,300,000
Jumlah 783,450,000 783,450,000

Neraca Saldo Penyesuaian

No Akun Nama Akun
Dr Cr Dr
5213 Beban sewa gedung barang 3,000,000
5214 Beban Asuransi 1,950,000
5215 Beban Listrik, Air, Telpon - Pemasaran 8,190,000
5216 Beban Listrik, Air, Telpon - Adm.&Umum 4,410,000
5217 Beban Upah & Gaji – Perusahaan 23,940,000
5218 Beban Upah & Gaji – Adm. & Umum 10,260,000
5219 Beban Kesehatan – Pemasaran 3,710,000
5220 Beban Kesehatan – Adm. & Umum 1,590,000
Laba (Rugi) Bersih Sebelum Pajak
TOTAL 80,400,000
PT MENTARI SEJUK ABADI
NERACA LAJUR
Periode 31 Desember 2015
Neraca Saldo Setelah
Penyesuaian Penyesuaian Laba Rugi

Cr Dr Cr Dr Cr
65,500,000
38,050,000
37,250,000
23,300,000
4,450,000 2,200,000
4,200,000 1,700,000
3,000,000 6,000,000
1,950,000 5,850,000
2,700,000
4,350,000
125,000,000
97,750,000
4,900,000 19,500,000
42,000,000

Neraca Saldo Setelah

Penyesuaian Penyesuaian Laba Rugi

Cr Dr Cr Dr Cr
4,200,000 12,600,000
28,700,000
4,300,000 12,900,000
9,300,000
1,300,000 2,600,000

25,700,000
4,050,000
6,700,000
20,500,000
307,300,000
25,000,000
10,000,000
 361,300,000 361,300,000
9,800,000 9,800,000
11,300,000 11,300,000
128,900,000 128,900,000
23,400,000 23,400,000
11,550,000 11,550,000
11,000,000 11,000,000
12,600,000 - -
34,200,000 - -
9,800,000 9,800,000
15,600,000 15,600,000
4,300,000 4,300,000
1,300,000 1,300,000
4,200,000 4,200,000
4,900,000 4,900,000
5,300,000 - -
1,100,000 1,100,000
1,200,000 1,200,000
800,000 800,000
2,300,000 2,300,000

Penyesuaian Neraca Saldo Setelah Laba Rugi

Penyesuaian
Cr Dr Cr Dr Cr
3,000,000 3,000,000
1,950,000 1,950,000
8,190,000 8,190,000
4,410,000 4,410,000
23,940,000 23,940,000
10,260,000 10,260,000
3,710,000 3,710,000
1,590,000 1,590,000
62,800,000
80,400,000 798,150,000 798,150,000 298,500,000 361,300,000
 Neraca

Dr Cr
65,500,000
38,050,000
37,250,000
23,300,000
2,200,000
1,700,000
6,000,000
5,850,000
2,700,000
4,350,000
125,000,000
97,750,000
19,500,000
42,000,000

Neraca

Dr Cr
12,600,000
28,700,000
12,900,000
9,300,000
2,600,000

25,700,000
4,050,000
6,700,000
20,500,000
307,300,000
25,000,000
10,000,000
 Neraca
Dr Cr

62,800,000
499,650,000 436,850,000