PD Nusantara
Transcript of PD Nusantara
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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
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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
TANGGAL KETERANGAN DEBET KREDIT
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
TANGGAL KETERANGAN DEBET KREDIT
O!01 Neaa Sa/d& 200$000$000
O!31 SALDO
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ASURANSI DIBA8AR DIMUKA
TANGGAL KETERANGAN DEBET KREDIT
O!01 Neaa Sa/d& 36$000$000
O!31 SALDO
TANA(
TANGGAL KETERANGAN DEBET KREDIT
O!01 Neaa Sa/d& 3$000$000$000
O!31 SALDO
GEDUNG
TANGGAL KETERANGAN DEBET KREDIT
O!01 Neaa Sa/d& 6$000$000$000
O!31 SALDO
AKUMULASI DEPRESIASI GEDUNG
TANGGAL KETERANGAN DEBET KREDIT
O!01 Neaa Sa/d& 2$000$000$000O!31 SALDO
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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
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BUK
PD N
(UTANG (UTANG DAGANG
TANGGAL KETERANGAN DEBET KREDIT
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
TANGGAL KETERANGAN DEBET KREDIT
O!01 Pe"aia" Pi"aa" 200$000$000
O!31 5ii/a" Pi"aa" 30$000$000
O!31 SALDO
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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
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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
TANGGAL KETERANGAN DEBET KREDIT D:K
O!30Pive (adia" 30$000$000 D
O!31 SALDO D
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ESAR
TARA
3.1
SALDO
-$366$000$000
-$366$000$000
3.2
SALDO
30$000$000
30$000$000
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BUKU B
PD NUSA
PENJUALAN PENJUALAN
NO AKUN
TANGGAL KETERANGAN DEBET KREDIT D:K
O!02
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ESAR
NTARA
9 4.1
SALDO
,-,$000$000
2,$000$000
2,$000$000
4.2
SALDO
40$000$000
40$000$000
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BUKU B
PD NUSA
PEMBELIAN PEMBELIAN
NO AKUN
TANGGAL KETERANGAN DEBET KREDIT D:K
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
TANGGAL KETERANGAN DEBET KREDIT D:K
O!12 Re!) PT.M)/ia 30$000$000 K
O!31 SALDO K
POTONGAN TUNAI PEMBELIAN
NO AKUN 9
TANGGAL KETERANGAN DEBET KREDIT D:K
O!14 PT. M)/ia 4$00$000 K
O!31 SALDO K
BEBAN ANGKUT BARANG
NO AKUN 9
TANGGAL KETERANGAN DEBET KREDIT D:K
O!06 Be'a" A"*%)! 2$,00$000 D
O!31 SALDO D
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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
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BUKU
PD NUS
BIA8ABIA8A BIA8A ADERTENSI
NO AK
TANGGAL KETERANGAN DEBET KREDIT D:K
O!01B.Adve!e"#i O%!&'e 16$000$000 D
O!31 SALDO D
BIA8A GAJI KAR8A=AN
NO AK
TANGGAL KETERANGAN DEBET KREDIT D:K
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
TANGGAL KETERANGAN DEBET KREDIT D:K
O!31 B.B)"*a Pi"" 2$000$000 D
O!31 SALDO D
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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
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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
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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
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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
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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
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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
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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
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92!"""!"""
40$000$000
##!"""!"""
$$2!%""!"""
$$2!$""!"""
&'!"""!"""
('2#!%""!""")
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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
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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$000
SI*A &!$"!$""!"""
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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
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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