pd nusantara

8/16/2019 PD Nusantara

1/30


2/30

KREDIT

16$000$000

200$000$000

,-,$000$000

2-,$000$000

2$,00$000

,0$000$000

30$000$000

4$00$000

240$100$000

1$000$000

3,0$000$000

20$000$000

40$000$000

310$000$000

1$000$000

30$000$000

2,$000$000

32$000$000

2$202$,00$000


3/30

BUK

PD NU

ASSETKAS

TANGGAL KETERANGAN DEBET KREDIT

O!01 Neaa Sa/d& 114$000$000

O!01 Biaya Adve!e"#i 16$000$000

O!01 Pi"aa" K&+.Si%a"di 200$000$000

O!02 Pe")a/a" ,-,$000$000

O!10 Be'a" A"*%)! Baa"* 2$,00$000

O!10 Pe'e/ia" ,0$000$000

O!14 ()!a"* Da*a"* PT.M)/ia 240$100$000

O!1, Biaya Gai Kayaa" 1$000$000

O!1 Biaya Sea Ke"daaa" 20$000$000

O!2 Pe/)"a#a" 5 Ra7ay) 310$000$000

O!30 Biaya Gai Kayaa" 1$000$000

O!30 Pive (adia" 30$000$000

O!31 ()!a"* Da*a"* 2,$000$000

O!31 ()!a"* K&+.Si%a"di 30$000$000

O!31 Biaya B)"*a Pi"aa" 2$000$000

O!31 SALDO

PIUTANG DAGANG


O!01 Neaa Sa/d& ,6$000$000

O!1- Pe")a/a" 5. Ra7ay) 3,0$000$000

O!21 Re!) 5 Ra7ay) 40$000$000

O!2 Pe/)"a#a" 5 Ra7ay) 310$000$000

O!31 SALDO

PERSEDIAAN BARANG DAGANGAN


O!01 Neaa Sa/d& 200$000$000

O!31 SALDO


4/30

ASURANSI DIBA8AR DIMUKA


O!01 Neaa Sa/d& 36$000$000

O!31 SALDO

TANA(


O!01 Neaa Sa/d& 3$000$000$000

O!31 SALDO

GEDUNG


O!01 Neaa Sa/d& 6$000$000$000

O!31 SALDO

AKUMULASI DEPRESIASI GEDUNG


O!01 Neaa Sa/d& 2$000$000$000O!31 SALDO


5/30


6/30

NO AKUN 9 1.4

D:K SALDO

D 36$000$000

D 36$000$000

NO AKUN 9 1.,

D:K SALDO

D 3$000$000$000

D 3$000$000$000

NO AKUN 9 1.6

D:K SALDO

D 6$000$000$000

D 6$000$000$000

NO AKUN 9 1.-

D:K SALDO

K 2$000$000$000K 2$000$000$000


7/30

BUK

PD N

(UTANG (UTANG DAGANG


O!01 Neaa Sa/d& 40$000$000

O!04 Pe'e/ia" PT.M)/ia 2-,$000$000

O!12Re!) Pe'e/ia" PT.M)/ia 30$000$000

O!14 Pe/)"a#a" PT.M)/ia 24,$000$000

O!31Pe'ayaa" 5 A'adi 2,$000$000

O!31 SALDO

(UTANG KOPERASI SRIKANDI


O!01 Pe"aia" Pi"aa" 200$000$000

O!31 5ii/a" Pi"aa" 30$000$000

O!31 SALDO


8/30

U BESAR

SANTARA

NO AKUN 9 2.1

D:K SALDO

K 40$000$000

K 31,$000$000

D 2;,$000$000

D 40$000$000

D 1,$000$000

K 1,$000$000

NO AKUN 9 2.2

D:K SALDO

K 200$000$000

K 1-0$000$000

K 1-0$000$000


9/30


10/30

BUKU B

PD NUSA

MODAL MODAL

NO AKUN 9

TANGGAL KETERANGAN DEBET KREDIT D:K

O!01 Neaa Sa/d& -$366$000$000 K

O!31 SALDO K

PRIE

NO AKUN 9


O!30Pive (adia" 30$000$000 D

O!31 SALDO D


11/30

ESAR

TARA

3.1

SALDO

-$366$000$000

-$366$000$000

3.2

SALDO

30$000$000

30$000$000


12/30

BUKU B

PD NUSA

PENJUALAN PENJUALAN

NO AKUN


O!02


13/30

ESAR

NTARA

9 4.1

SALDO

,-,$000$000

2,$000$000

2,$000$000

4.2

SALDO

40$000$000

40$000$000


14/30

BUKU B

PD NUSA

PEMBELIAN PEMBELIAN

NO AKUN


O!04Pe'e/ia" PT. M)/ia 2-,$000$000 D

O!10 Pe'e/ia" ,0$000$000 D

O!31 SALDO D

RETUR PEMBELIAN

NO AKUN 9


O!12 Re!) PT.M)/ia 30$000$000 K

O!31 SALDO K

POTONGAN TUNAI PEMBELIAN

NO AKUN 9


O!14 PT. M)/ia 4$00$000 K

O!31 SALDO K

BEBAN ANGKUT BARANG

NO AKUN 9


O!06 Be'a" A"*%)! 2$,00$000 D

O!31 SALDO D


15/30

SAR

TARA

9 ,.1

SALDO

2-,$000$000

32,$000$000

32,$000$000

,.2

SALDO

30$000$000

30$000$000

,.3

SALDO

4$00$000

4$00$000

,.4

SALDO

2$,00$000

2$,00$000


16/30

BUKU

PD NUS

BIA8ABIA8A BIA8A ADERTENSI

NO AK


O!01B.Adve!e"#i O%!&'e 16$000$000 D

O!31 SALDO D

BIA8A GAJI KAR8A=AN

NO AK


O!1, B.Gai Mi"**) I 1$000$000 D

O!30 B.Gai II 1$000$000 D

O!31 SALDO D

BIA8A SE=A KENDARAAN

NO AK

TANGGAL KETERANGAN DEBET KREDIT D:KO!1 B.Sea Ke"d O%!' 20$000$000 D

O!31 SALDO D

BIA8A BUNGA PINJAMAN

NO AK


O!31 B.B)"*a Pi"" 2$000$000 D

O!31 SALDO D


17/30

BESAR

NTARA

UN 9 6.1

SALDO

16$000$000

16$000$000

UN 9 6.2

SALDO

1$000$000

2$000$000

2$000$000

UN 9 6.3

SALDO20$000$000

20$000$000

UN 9 6.4

SALDO

2$000$000

2$000$000


18/30

NERA5A SALDO

PD. NUSANTARA

PERIODE 31 OKTOBER 2014

NO AKUN KETERANGAN

1

NERA5

DEBET

KAS -;1$400$000PIUTANG DAGANG ,6$000$000

PERSEDIAAN BARANG DAGANGAN 200$000$000

ASURANSI DIBA8AR DIMUKA 36$000$000

TANA( 3$000$000$000

GEDUNG 6$000$000$000

AKUMULASI DEPRESIASI GEDUNG

(UTANG DAGANG

(UTANG KOPERASI SRIKANDI

MODAL

PRIE 30$000$000

PENJUALAN

RETUR PENJUALAN 40$000$000

PEMBELIAN 32,$000$000

RETUR PEMBELIAN

POTONGAN TUNAI PEMBELIAN

BEBAN ANGKUT BARANG 2$,00$000

BIA8A ADERTENSI 16$000$000

BIA8A GAJI KAR8A=AN 2$000$000

BIA8A SE=A KENDARAAN 20$000$000

BIA8A BUNGA PINJAMAN 2$000$000

10$,10$00$000

(PP

BIA8A ASURANSI

ADERTENSI B8R DIMUKA

UTANG GAJI KAR8A=AN

UTANG SE=A KENDARAAN

BIA8A DEPRESIASI GEDUNG


19/30

2 3 4 ,

SALDO PEN8ESUAIAN NR5 SALDO

KREDIT DEBET KREDIT DEBET

-;1$400$000,6$000$000

,0$000$000 200$000$000 ,0$000$000

24$000$000 12$000$000

3$000$000$000

6$000$000$000

2$000$000$000 ,00$000$000

1,$000$000

1-0$000$000

-$366$000$000

30$000$000

2,$000$000

40$000$000

32,$000$000

30$000$000 30$000$000

4$00$000 4$00$000

2$,00$000

6$000$000 10$000$000

$000$000 11$000$000

4$000$000 24$000$000

2$000$000

10$,10$00$000

200$000$000 30$000$000

32,$000$000 4$00$000

2$,00$000 ,0$000$000 442$600$000

24$000$000 24$000$000

6$000$000 6$000$000

$000$000

4$000$000

,00$000$000 ,00$000$000

1$1,,$400$000 1$1,,$400$000 10$;$000$000


20/30

6

ISESUAIKAN LAPORAN LABA:RUGI NERA5A

KREDIT DEBET KREDIT DEBET

-;1$400$000,6$000$000

,0$000$000

12$000$000

3$000$000$000

6$000$000$000

2$,00$000$000

1,$000$000

1-0$000$000

-$366$000$000

30$000$000

2,$000$000 2,$000$000

40$000$000

10$000$000

11$000$000

24$000$000

2$000$000

442$600$000

24$000$000

6$000$000

$000$000

4$000$000

,00$000$000

10$;$000$000 1$0,3$600$000 2,$000$000 $3,$400$000

12;$600$000 12;$600$000

1$0,3$600$000 10$064$000$000


21/30


22/30

JURNAL PEN8ESUAIAN

PD NUSANTARA

31O!14

TGL NO AKUN KETERANGAN DEBET

O!31 ,., (PP 200$000$000

O!31 1.3 PERSD.BARANGO!31 ,., (PP 32,$000$000

O!31 ,.1 PEMBELIAN

O!31 ,.2 RETUR PEMBELIAN 30$000$000

O!31 ,., (PP

O!31 ,.3 POTONGAN TUNAI PEMBELIAN 4$00$000

O!31 ,., (PP

O!31 ,., (PP 2$,00$000

O!31 ,.4 BEBAN ANGKUT PEMBELIAN

O!31 1.3 PERSD.BARANG ,0$000$000

O!31 ,., (PP

O!31 6., BIA8A ASURANSI 24$000$000

O!31 1.4 ASURANSI DIBA8AR DIMUKA

O!31 1.; ADERTENSI B8R DIMUKA 6$000$000

O!31 6.1 BIA8A ADERTENSI

O!31 6.2 BIA8A GAJI KAR8A=AN $000$000

O!31 2.3 UTANG GAJI KAR8A=AN

O!31 6.3 BIA8A SE=A KENDARAAN 4$000$000

O!31 2.4 UTANG SE=A KENDARAAN

O!31 6.6 BIA8A DEPRESIASI GEDUNG ,00$000$000

O!31 1.- AKM.DEPRESIASI GEDUNG

O!31 SALDO 1$1,,$400$000


23/30

KREDIT

200$000$000

32,$000$000

30$000$000

4$00$000

2$,00$000

,0$000$000

24$000$000

6$000$000

$000$000

4$000$000

,00$000$000

1$1,,$400$000


24/30

PD NUSANTARA

LAPORAN LABA RUGI

31O!14

PENJUALAN

Pe"*)a"*a"9

RETUR PENJUALAN 40$000$000

PENJUALAN BERSIH

HARGA POKOK PENJUALAN

Pe#d.Baa"* 1 O%!?14 200$000$000

Pe'e/ia" 32,$000$000

Re!) Pe'e/ia" @30$000$000

P&!&"*a" Pe'e/ia" @4$00$000

Pe'e/ia" Be#i7 20$100$000

Be'a" A"*%)! Baa"* 2$,00$000(a*a P&%&% Pe'e/ia" 22$600$000

(a*a P&%&% Baa"* Sedia Di)a/ 42$600$000

Pe#d.Baa"* 31 O%!?14 @,0$000$000

HARGA POKOK PENJUALAN

LABA KOTOR

BIAYA-BIAYA

B. Adve!e"#i 10$000$000

B. Gai Kayaa" 11$000$000

B. Sea Ke"daaa" 24$000$000B. B)"*a Pi"aa" 2$000$000

B. A#)a"#i 24$000$000

B. De+e#ia#i Ged)"* ,00$000$000

Biaya Operasional

LABA BERSIH


25/30

92!"""!"""

40$000$000

##!"""!"""

$$2!%""!"""

$$2!$""!"""

&'!"""!"""

('2#!%""!""")


26/30

PD NUSANTAR

NERA5A

31O!14

AKTI*A

AKTI*A LAN+AR HUTANG

KAS -;1$400$000 HUTANGPIUTANG DAGANG ,6$000$000 (UTANG

PERSEDIAAN BARANG DAGANGAN ,0$000$000 (UTANG

ASURANSI DIBA8AR DIMUKA 12$000$000 (UTANG G

ADERTENSI B8R DIMUKA 6$000$000 (UTANG S

TOTAL AKT.LAN5AR 0,$400$000 TOTAL (U

AKTI*A TETAP TOTAL HU

TANA( 3$000$000$000

GEDUNG 6$000$000$000 ,OAL

AKUMULASI DEPRESIASI GEDUNG @2$,00$000$000 MODAL TOTAL AKT.TETAP 6$,00$000$000 PRIE

TOTAL AKTI*A &!$"!$""!""" LABA BER

TOTAL ,

TOTAL PA


27/30

PASI*A

AN+AR AGANG 1,$000$000

OPERASI SRIKANDI 1-0$000$000

JI KAR8A=AN $000$000

=A KENDARAAN 4$000$000

ANG LAN5AR 1;$000$000

TANG 1;$000$000

-$366$000$000@30$000$000

-$336$000$000

I( 31 OKT?14 @12;$600$000

AL -$20-$400$000

SI*A &!$"!$""!"""


28/30

PD NUSANTARA

JURNAL PENUTUP

+e 31 O%!&'e 2014

TGL NAMA AKUN DEBET KREDIT

ILR 1$0,3$600$000

RETUR PENJUALAN 40$000$000BIA8A ADERTENSI 10$000$000

BIA8A GAJI KAR8A=AN 11$000$000

BIA8A SE=A KENDARAAN 24$000$000

BIA8A BUNGA PINJAMAN 2$000$000

(PP 442$600$000

BIA8A ASURANSI 24$000$000

BIA8A DEPRESIASI GEDUNG ,00$000$000

PENJUALAN 2,$000$000

ILR 2,$000$000

MODAL 12;$600$000ILR 12;$600$000

MODAL 30$000$000

ILR 30$000$000

TOTAL 2$13-$200$000 2$13-$200$000


29/30


30/30

3$24$210

" =e#e/ !ea#)% ')"*a 2$114$000

" ')"*a 'a"% 2;$010

+e')%)a"

di')%)%a" !e/a/) !i"**i 360$000,$-6$220

i"i#!a#i Ba"% 14$2,0

,2$000

@66$2,0

ELA( DISESUAIKAN ,$-2$-0

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