latihan perpetual pt cemerlang

8/10/2019 Latihan Perpetual PT CEMERLANG

1/27

DEBIT KREDIT DEBIT

1-1100 Cash in Bank 195,680,000

1-1200 Petty Cash 4,850,0001-1300 Accounts Receivable 658,350,000

1-1400 Allowance for Doubtful Debt 17,800,000

1-1500 Inventory 576,000,000

1-1600 Store Supplies 10,800,000

1-1700 Prepaid Insurance 15,300,000

1-1800 Prepaid Rent 21,300,000

1 Prepaid Tax 15,000,000

73051 Equipment at Cost 63,300,000

76703 Equipment Accum Dep 16,500,000

2-1100 Accounts Payable 724,680,000

2-1200 Expense Payable 0

2-1300 Incame Tax Payable

2-1400 PPN Payable

2-1500 PPN Outcome 97,550,000

2-1600 PPN Income 89,380,000

73082 Bank Permata Loan 285,000,000

3-1100 Mr. Andrian, Capital 364,130,000

3-1200 Mr. Andrian, Drawing 26,400,000

4-1100 Sales 1,530,800,000

4-1200 Sales Retur 52,000,000

5-1100 Cost of goods Sold 1,151,900,000

5-1200 Freight Paid 8,800,000

6-1000 Advertising Expenses 5,150,000

6-1100 Telephone & Electricity expenses 8,900,000

6-1200 Store Supplies Expenses 4,950,000

6-1300 Bad Debt Expense 15,300,000

6-1400 Depreciation Expense 16,500,000

6-1500 Insurance Expense 14,300,000

6-1600 Rent Expense 23,300,000

6-1700Wages & Salaries 36,300,000

6-1800 Other Operating Expense 10,100,000

7-1100 Interest Revenue 5,800,000

8-1100 Interest Expense 11,800,000

8-1200 Bank Service Charge 6,600,000

3,042,260,000 3,042,260,000 -

P

no NAMA AKUNDAFTAR SALDO PENYES


2/27


3/27


4/27

KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT

195,680,000 204,590,000

5,950,000 5,950,000709,500,000 709,500,000

17,800,000

601,400,000 601,400,000

10,800,000 4,850,000

15,300,000 14,050,000

21,300,000 18,800,000

15,000,000 15,000,000

63,300,000 63,300,000

16,500,000

724,680,000

-

-

285,000,000

365,250,000

26,200,000 26,200,000

1,601,300,000 1,601,300,000

50,000,000 50,000,000

1,225,500,000 1,225,500,000

8,800,000 8,800,000

4,875,000 4,875,000

8,900,000 9,700,000

4,950,000 10,600,000

15,300,000 31,575,000

16,500,000 17,750,000

14,300,000 15,550,000

23,300,000 25,800,000

36,300,000 39,800,000

10,100,000 9,800,000

5,800,000 11,420,000

12,480,000 12,480,000

6,600,000 6,850,000

- 3,102,335,000 3,016,330,000 1,469,080,000 1,612,720,000 1,663,640,000

PD SUBUR

NERACA LAJUR

ER 31 DESEMBER 2009

UAIAN N. STLH DISESUAIKAN LAPORAN L/R NE


5/27

1,612,720,000

1,469,080,000

143,640,000


6/27


7/27

KREDIT

35,475,000

17,750,000

806,080,000

4,925,000

5,520,000

285,000,000

365,250,000

1,520,000,000

ACA


8/27


9/27


10/27

DEBIT KREDIT DEBIT

1-1100 Cash in Bank 438.570.000

1-1200 Petty Cash 5.310.0001-1300 Accounts Receivable 1.000.450.000

1-1400 Allowance for Doubtful Debt 20.800.000

1-1500 Merchandise Inventory 865.200.000

1-1600 Store Supplies 10.400.000

1-1700 Prepaid Insurance 15.300.000

1-1800 Prepaid Rent 21.300.000

Jan-00 Prepaid Tax 15.000.000

Jan-10 PPN Income 145.950.000

Jan-20 Prepaid PPN

Jan-00 Equipment at Cost 63.300.00010-Jan Equipment Accum Dep 16.500.000

2-1100 Accounts Payable 1.194.050.000

2-1200 Expense Payable 1.500.000

2-1300 Income Tax Payable

2-1400 PPN Payable

2-1500 PPN Outcome 141.900.000

2-1600 Dividen payable

Feb-00 Bank Permata Loan 480.000.000

3-1100 Capital Stock 420.250.000

3-1200 Dividend 25.400.000

4-1100 Sales 2.238.800.000

4-1300 Sales Return 66.000.000

5-1100 Cost of goods Sold 1.698.530.000

5-1200 Freight Paid 8.800.000

6-1000 Advertising Expenses 4.925.000

6-1100 Telephone & Electricity 8.700.000

6-1200 Store Supplies Expenses 4.750.000

6-1300 Bad Debt Expense 15.100.000

6-1400 Depreciation Expense 16.500.000

6-1500 Insurance Expense 14.300.000

6-1600 Rent Expense 23.300.000

6-1700 Wages & Salaries 36.300.000

6-1800 Other Operating Expense 9.600.000

8-1100 Interest Revenue 6.985.000

9-1100 Interest Expense 1.200.000

9-1200 Bank Service Charge 6.600.000

9-1300 Income Tax Expense

4.520.785.000 4.520.785.000Jumlah

no NAMA AKUNDAFTAR SALDO PENYES


11/27


12/27

KREDIT DEBIT KREDIT DEBIT KREDIT

PD CEMERLANG

NERACA LAJUR

PER 31 DESEMBER 2009

UAIAN N. STLH DISESUAIKAN LAPORAN L/R


13/27


14/27

DEBIT KREDIT

NERACA


15/27


16/27

PENDAPATAN

Sales 1,601,300,000

Sales retur 50,000,000Net sales 1,551,300,000

HARGA POKOK PENJUALAN 1,225,500,000

LABA KOTOR 325,800,000

EXPENSES

Freight Paid 8,800,000

Advertising Expenses 4,875,000

Telephone & Electricity expenses 9,700,000

Store Supplies Expenses 10,600,000

Bad Debt Expense 31,575,000

Depreciation Expense 17,750,000

Insurance Expense 15,550,000

Rent Expense 25,800,000

Wages & Salaries 39,800,000

Other Operating Expense 9,800,000

174,250,000

LABA DARI USAHA 151,550,000

PENDAPATAN DAN BEBAN DI LUAR USAHA

Interest revenue 11,420,000

162,970,000

Interest Expenses 12,480,000

Bank service charge 6,850,000

19,330,000

LABA SEBELUM PAJAK 143,640,000

income tax expense 40,219,200

LABA BERSIH SETELAH PAJAK 103,420,800

PD ANGKASA

LAPORAN LABA RUGI

Untuk Periode yang berakhir 31 Desember 2010


17/27


18/27

Modal 1 Januari 2010

laba bersih tahun 2010Adrian Drawing

Adrian capital per 31 Desember 201

LAP

Untuk Perio


19/27

365,250,000Rp

103,420,800Rp26,200,000Rp

77,220,800Rp

442,470,800Rp

PD ANGKASA

RAN PERUBAHAN MODAL

e yang berakhir 31 Desember 2010


20/27

Cash in Bank 204,590,000Rp

Petty Cash 5,950,000Rp

Accounts Receivable 709,500,000Rp

Allowance for Doubt Debt 35,475,000Rp

674,025,000Rp

Merchandise Inventory 601,400,000Rp

Store Supplies 4,850,000Rp

Prepaid Insurance 14,050,000Rp

Prepaid Rent 18,800,000RpPrepaid Tax-PPh

Equipment At Cost 63,300,000Rp

Equipment Accum Dep 17,750,000Rp

45,550,000Rp

1,569,215,000Rp

PD

N

Per 31 D

AKTIVA


21/27

Accounts Payable 806,080,000Rp

Expense Payable 7,500,000Rp

PPN Payable 5,520,000Rp

Bank Permata Loan 285,000,000Rp

income tak payable 25,219,200Rp

Hendrawan, Capital 442,470,800Rp

Retained earning

1,571,790,000Rp

NGKASA

ERACA

sember 2010

PASIVA


22/27

TGL NAMA AKUN DEBIT

31 Sales 1,601,300,000Rp

Interest Revenue 11,420,000RpIncome Summary

(Penutup pendapatan)

31 Income Summary 1,459,299,200Rp

Freight Paid

Advertising Expenses

Telephone & Electricity expenses

Store Supplies Expenses Bad Debt Expense

Depreciation Expense

Insurance Expense

Rent Expense

Wages & Salaries

Other Operating Expense

Interest Expenses

Bank service charge Income tax expense

Cost of good sold

(Penutup Beban )

31 Hendrawan Drawing 103,420,800Rp

Hendrawan Capital

31 (Penutup prive )

Hendrawan Capital 50,000,000Rp

Income summary

JURNAL PENUTUP

PD SUBUR

PER 31 DESEMBER 2009


23/27


24/27

KREDIT

1,612,720,000Rp

#REF!

8,800,000Rp

4,875,000Rp

9,700,000Rp

10,600,000Rp31,575,000Rp

17,750,000Rp

15,550,000Rp

25,800,000Rp

39,800,000Rp

9,800,000Rp

12,480,000Rp

6,850,000Rp40,219,200Rp

1,225,500,000Rp

103,420,800Rp

50,000,000Rp


25/27

N0 NAMA AKUN DEBIT KREDIT

Cash in Bank 200,080,000Rp

Petty Cash 4,850,000RpAccounts Receivable 658,350,000Rp

Allowance for Doubt Debt 19,750,500Rp

Merchandise Inventory 374,400,000Rp

Store Supplies 7,000,000Rp

Prepaid Insurance 14,050,000Rp

Prepaid Rent 19,300,000Rp

Prepaid Tax-PPh 15,000,000Rp

Equipment At Cost 63,300,000Rp

Equipment Accum Dep 17,100,000Rp

Accounts Payable 724,680,000Rp

Expense Payable 4,500,000Rp

Income Tax Payable

PPN Payable 8,170,000Rp

PPN Outcome

PPN Income

Bank Permata Loan 285,000,000Rp

Hendrawan, Capital 297,129,500Rp

1,356,330,000Rp 1,356,330,000Rp

Per 31 Desember 2009

NERACA SETELAH PENUTUPAN

PD SUBUR


26/27

PENERIMAAN

22

2

PENGELUARAN

1

1

1

KELEBIHAN KAS

KAS DAN SETARA KAS AWAL PERIODE

KAS DAN SETARA KAS AWAL PERIODE

PD SU

LAPORAN

Per 31 Dese


27/27

6

3

3

7

10

UR

RUS KAS

ber 2009

latihan perpetual pt cemerlang

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