PT.

MOMOT EXPLORE SUKAMAJU

Laporan Laba Rugi
31 Desember 2019
Pendapatan/Sales
Pendapatan Jasa Rp37,000,000
Pendapatan Komisi Rp700.00
Potongan penjualan Rp630.00000
(Rp630.00)
Total Pendapatan Rp37,070,000

Harga Pokok Penjualan/COGS:

Pembelian Rp25,000,000
Beban Angkut Pembelian Rp600,000
Retur dan Potongan Pembelian (Rp400.00)
Total Harga Pokok Penjualan Rp25,200,000
(Rp25,200,000)
Laba Kotor/Gross Profit Rp11,870,000
Beban Operasional
Beban Sewa Rp400.00
Beban Gaji Karyawan Rp3,000,000
Beban Perlengkapan Rp500.00
Beban Penyusutan Peralatan Rp200.00000
Beban Listrik Rp150.00
Total Beban Operasional Rp4,250,000
(Rp4,250,000)
Laba Bersih Rp7,620,000
 PT.MOMOT EXPLORE SUKAMAJU
Laporan Perubahan Modal
31 Desember 2019
Modal Aisyah (Awal) 1 Desember 2019 55,000,000
Laba Bersih Pada Bulan 31 Desember 2019 7,620,000 +
62,620,000
Prive Aisyah 5,000,000
(5,000,000)
Modal Aisyah (Akhir) 31 Desember 2019 57,620,000.00
 Neraca Saldo
NO Nama Akun
Debet Kredit
101 Kas 40,870,000
102 Piutang Usaha 17,500,000
103 Persediaan Barang Dagang 12,000,000
104 Sewa Dibayar Dimuka 1,200,000
105 Perlengkapan 750,000
106 Peralatan Kantor 26,000,000
107 Akumulasi Penyusutan Peralatan 1,000,000
201 Utang Dagang 38,600,000
301 Modal Aisyah 55,000,000
302 Prive Aisyah 5,000,000
401 Penjualan 37,000,000
402 Pendapatan Komisi 700,000
403 Potongan Penjualan 630,000
501 Pembelian 25,000,000
502 Retur Dan Potongan Pembelian 400,000
503 Beban Angkut Pembelian 600,000
506 Beban Gaji Karyawan 3,000,000
507 Beban Listrik 150,000
JUMLAH 132,700,000 132,700,000
Beban Perlengkapan
Ikhsitar Laba Rugi
Beban Penyusutan Peralatan Kantor
Beban Sewa
Pendapatan Diterima Dimuka

LABA USAHA
 Neraca saldo Setelah
Jurnal Penyesuaian Laba Rugi
disesuaikan
Debet Kredit Debet Kredit Debet Kredit
3,500,000 44,370,000
17,500,000
15,000,000 12,000,000 15,000,000
400,000 800,000
500,000 250,000
26,000,000
200,000 1,200,000
38,600,000
55,000,000
5,000,000
37,000,000 37,000,000
700,000 700,000
630,000 630,000
25,000,000 25,000,000
400,000 400,000
600,000 600,000
3,000,000 3,000,000
150,000 150,000

500,000 500,000 500,000

12,000,000 15,000,000 12,000,000 15,000,000 12,000,000 15,000,000
200,000 200,000 200,000
400,000 400,000 400,000
3,500,000 3,500,000
31,600,000 31,600,000 151,400,000 151,400,000 42,480,000 53,100,000
10,620,000
53,100,000 53,100,000
 Neraca
Debet Kredit
44,370,000
17,500,000
15,000,000
800,000
250,000
26,000,000
1,200,000
38,600,000
55,000,000
5,000,000

3,500,000
108,920,000 98,300,000
10,620,000
108,920,000 108,920,000
 PT.MOMOT EXPLORE SUKAMAJU
Laporan Neraca
31 Desember 2019
AKTIVA
Curren Asset:
Kas 44,370,000
Piutang Usaha 17,500,000
Persediaan Barang Dagang 15,000,000
Sewa Dibayar Dimuka 800,000
Perlengkapan 250,000
Total Aktiva Lancar:
Fixed Asset
Peralatan kantor 26,000,000
Akumulasi Penyusutan Peralatan (1,200,000) 24,800,000
Total Aktiva Tetap:
KEWAJIBAN
Kewajiban Lancar
Utang Dagang 38,600,000
Total Kewajiban Lancar
Kewajiban Panjang
Pendapatan Diterima Dimuka 3,500,000
Laba Usaha 10,620,000
Total Kewajiban Panjang
Total Kewajiban
EQUITY/MODAL
Modal Aisyah 55,000,000
Prive Aisyah 5,000,000 (5,000,000)
Total modal
Total Kewajiban dan Modal
 77,920,000

102,720,000

38,600,000

14,120,000
52,720,000

50,000,000
102,720,000