kertas-kerja

					                                                                           Kertas Kerja Menggunakan Akun Ikhtisar Laba Rugi
                                           Daftar Saldo Awal                        Penyesuaian                 Daftar Saldo Sesuaian                Laba Rugi
               Nama Akun                  Debit          Kredit                Debit           Kredit           Debit           Kredit       Debit
Kas                                        8,300,000                                                             8,300,000
Piutang Usaha                              5,750,000                                                             5,750,000
Cadangan Penghapusan Piutang                                 25,000                         b)     205,000                         230,000
Piutang Wesel                              1,500,000                                                             1,500,000
Sediaan Barang Dagangan                    6,700,000                  a)       16,750,000 a)      6,700,000     16,750,000
Sediaan Bahan Habis Pakai                    650,000                                      e)        425,000        225,000
Perskot Asuransi                             360,000                                      f)        240,000        120,000
Investasi Jangka Panjang - Saham           3,000,000                                                             3,000,000
Kendaraan                                 10,000,000                                                            10,000,000
Depresiasi Akumulasian Kendaraan                          1,500,000                         g)    1,000,000                      2,500,000
Perengkapan Kantor                         2,500,000                                                             2,500,000
Depresiasi Akumulasian Perleng. Kantor                      250,000                         h)     125,000                         375,000
Utang Usaha                                               6,350,000                                                              6,350,000
Utang Bank                                               15,000,000                                                             15,000,000
Modal, Aman                                              12,500,000                                                             12,500,000
Prive, Aman                                1,500,000                                                             1,500,000
Modal, Amin                                              10,000,000                                                             10,000,000
Prive, Amin                                1,500,000                                                             1,500,000
Penjualan                                                62,550,000                                                             62,550,000
Kembalian Penjualan                        1,350,000                                                             1,350,000                    1,350,000
Pendapatan Lain-lain                                        240,000 d)             30,000 c)        60,000                         270,000
Pembelian                                 48,300,000                                                            48,300,000                   48,300,000
Potongan Pembelian                                        1,200,000                                                              1,200,000
Kos Pengangkutan Pembelian                 4,600,000                                                             4,600,000                    4,600,000
Gaji Pegawai                               7,200,000                  i)          900,000                        8,100,000                    8,100,000
Biaya Listrik dan Air                      1,050,000                                                             1,050,000                    1,050,000
Biaya Advertensi                             900,000                                                               900,000                      900,000
Biaya Sewa                                 1,440,000                                        j)     480,000         960,000                      960,000
Biaya Macam-macam                          1,515,000                                                             1,515,000                    1,515,000
Biaya Bunga                                1,500,000                  k)          300,000                        1,800,000                    1,800,000
Ikhtisar Laba Rugi                                                    a)        6,700,000 a)     16,750,000      6,700,000      16,750,000    6,700,000
Rugi Piutang Macet                                                    b)          205,000                          205,000                      205,000
Piutang Pendapatan Deviden                                            c)           60,000                           60,000
Bunga Wesel Diterima Di Muka                                                              d)        30,000                          30,000
Pemakaian Bahan Habis Pakai                                           e)          425,000                          425,000                      425,000
Biaya Asuransi                                                        f)          240,000                          240,000                      240,000
Depresiasi Kendaraan                                                  g)        1,000,000                        1,000,000                    1,000,000
Depresiasi Perlengkapan Kantor                                        h)          125,000                          125,000                      125,000
Utang Gaji Pegawai                                                    i)                           900,000                         900,000
Perskot Sewa Ruang dan Gudang                                         j)          480,000                          480,000
Utang Biaya Bunga                                                                           k)     300,000                         300,000
Pajak Penghasilan Taksiran                                            l)          700,000                          700,000                     700,000
Utang Pajak Penghasilan                                                                     l)     700,000                         700,000
                                                                                                                                             77,970,000
Laba Bersih Setelah Pajak                                                                                                                     2,800,000
Total                                    109,615,000    109,615,000            27,915,000        27,915,000    129,655,000     129,655,000   80,770,000
Laba Rugi                        Neraca
            Kredit       Debit            Kredit
                          8,300,000
                          5,750,000
                                             230,000
                          1,500,000
                         16,750,000
                            225,000
                            120,000
                          3,000,000
                         10,000,000
                                           2,500,000
                          2,500,000
                                             375,000
                                           6,350,000
                                          15,000,000
                                          12,500,000
                          1,500,000
                                          10,000,000
                          1,500,000
            62,550,000

               270,000

             1,200,000




            16,750,000

                            60,000
                                              30,000




                                             900,000
                           480,000
                                             300,000

                                             700,000
            80,770,000                    48,885,000
                                           2,800,000
            80,770,000   51,685,000       51,685,000

				
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posted:9/16/2011
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