Latihan Perpetual PT CEMERLANG

P no

NAMA AKUN

1- 1 1 0 0 1- 1 2 0 0 1- 1 3 0 0

Cash in Bank Petty Cash Accounts Receivable

1-1400 400

Allowance fo for Dou Doub btful De Debt

1- 1 5 0 0 1- 1 6 0 0 1- 1 7 0 0 1- 1 8 0 0 1 73 05 1 76 70 3

Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Equipment Accum Dep Accounts Payable

2-1100 2-1200 2- 1 3 0 0 2- 1 4 0 0 2- 1 5 0 0

2-1600 73082 3-1100 3-1200 4- 1 1 0 0

4-1200 5-1100 5-1200 6-1000 6-1100

DAFTAR SALDO DEBIT 195,680,000 4,850,000

DEBIT

17,800,000 576,000,000 10,800,000 15,300,000 21,300,000 15,000,000 63,300,000 16,500,000 724,680,000 0

97,550,000 89,380,000

Bank Permata Loan

285,000,000

Mr. Andrian, Capital

364,130,000

Mr. Andrian, Drawing Sales Sales Retur Cost of goods Sold

26,400,000 1,530,800,000 52,000,000 1,151,900,000

Freight Paid

8,800,000

Advertising Expenses

5,150,000

Telephone & Electricity expenses

8,900,000

Store Supplies Expenses

4,950,000

6-1200 6-1300

Bad Debt Expense

15,300,000

6-1400

Depreciation Expense

16,500,000

6-1500 6-1600 6-1700

Insurance Expense

14,300,000 23,300,000

6-1800 7-1100

Other Operating Expense Interest Revenue Interest Expense

8-1100 8-1200

KREDIT

658,350,000

Expense Payable Incame Tax Payable PPN Payable PPN Outcome PPN Income

PENYES

Rent Expense Wages & Salaries

Bank Service Charge

36,300,000 10,100,000 5,800,000 11,800,000 6,600,000 3,042,260,000

3,042,260,000

-

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PD SUBUR NERACA LAJUR ER 31 DESEMBER 2009 UAIAN

N. STLH DISESUAIKAN

KREDIT

DEBIT 195,680,000 5 , 9 5 0 ,0 0 0

LAPORAN L/R

KREDIT

DEBIT

KREDIT

7 0 9 ,5 0 0 ,0 0 0

NE DEBIT 204,590,000 5 ,9 5 0 ,0 0 0 7 0 9 ,5 0 0 , 0 0 0

17,800,000

6 0 1 ,4 0 0 ,0 0 0 10,800,000 15,300,000 21,300,000 1 5 ,0 0 0 ,0 0 0 6 3 ,3 0 0 ,0 0 0

6 0 1 ,4 0 0 , 0 0 0 4,850,000 14,050,000 18,800,000 1 5 ,0 0 0 , 0 0 0 6 3 ,3 0 0 , 0 0 0 16,500,000 724,680,000 -

285,000,000 365,250,000 2 6 ,2 0 0 ,0 0 0

2 6 ,2 0 0 , 0 0 0 1 ,6 0 1 , 3 0 0 , 0 0 0

1 ,6 0 1 ,3 0 0 , 0 0 0

5 0 ,0 0 0 ,0 0 0

5 0 ,0 0 0 , 0 0 0

1 ,2 2 5 ,5 0 0 ,0 0 0

1 ,2 2 5 , 5 0 0 , 0 0 0

8 , 8 0 0 ,0 0 0

8 ,8 0 0 , 0 0 0

4 , 8 7 5 ,0 0 0

4 ,8 7 5 , 0 0 0

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 23,300,000

15,550,000 25,800,000

36,300,000 10,100,000

39,800,000 9,800,000

2 80 0 00

5,800,000

11,420,000 2 8 0 00 0













1,612,720,000 1,469,080,000 143,640,000



























ACA KREDIT

35,475,000

17,750,000 806,080,000 4,925,000 5,520,000

285,000,000 365,250,000





































no

NAMA AKUN

1-11 1-1100 00 Cash Cash in Bank Bank 1-12 1-1200 00 Pett Petty y Cas Cash h 1-1300 1-1300 Accoun Accounts ts Receiv Receivabl able e 1-1400 1-1400 1-1500 1-1500 1-16 1-1600 00 1-17 1-1700 00 1-18 1-1800 00 JanJan-00 00 JanJan-10 10 JanJan-20 20 JanJan-00 00 10-Ja 10-Jan n 2-11 2-1100 00 2-12 2-1200 00 2-13 2-1300 00 2-14 2-1400 00 2-15 2-1500 00 2-16 2-1600 00 FebFeb-00 00 3-11 3-1100 00 3-12 3-1200 00 4-1100 4-13 4-1300 00 5-11 5-1100 00 5-12 5-1200 00

Allowa Allowance nce for for Doubt Doubtful ful Debt Debt Mercha Merchandi ndise se Invent Inventory ory Stor Store e Supp Suppli lies es Prep Prepai aid d Insur Insuran ance ce Prep Prepai aid d Rent Rent Pre Prepaid paid Ta Tax PPN PPN Inco Income me Pre Prepaid paid PPN PPN Equi Equipm pmen entt at Cost Cost Equi Equipm pmen entt Acc Accum um Dep Dep Acco Accoun unts ts Paya Payabl ble e Expe Expens nse e Paya Payabl ble e Inco Income me Tax Tax Pay Payab able le PPN PPN Paya Payabl ble e PPN PPN Out Outco come me Divi Divide den n pay payab able le Bank Bank Per Perma mata ta Loa Loan n Capi Capita tall Stoc Stock k Divi Divide dend nd Sale Saless Sale Saless Retu Return rn Cost Cost of of good goodss Sold Sold Frei Freigh ghtt Paid Paid

6-1000 6-1000 Adv

isi

Exp

DAFTAR SALDO DEBIT

KREDIT

438.570.000 5.310.000 1.000.450.000 20.800.000 865.200.000 10.400.000 15.300.000 21.300.000 15.000.000 145.950.000 63.300.000 16.500.000 1.194.050.000 1.500.000

141.900.000 480.000.000 420.250.000 25.400.000 2.238.800.000 66.000.000 1.698.530.000 8.800.000

PENYES DEBIT



























PD CEMERLANG NERACA LAJUR PER 31 DESEMBER 2009 UAIAN KREDIT

N. STLH DISESUAIKAN DEBIT

KREDIT

LAPORAN L/R DEBIT

KREDIT

























NERACA DEBIT

KREDIT

























PD ANGKASA LAPORAN LABA RUGI Untuk Periode yang berakhir 31 Desember 2010 PENDAPATAN Sales Sales retur

1 , 6 0 1 ,3 0 0 , 0 0 0 5 0 ,0 0 0 , 0 0 0

Net sales HARGA POKOK PENJUALAN

1,551,300,000 1,225,500,000

LABA KOTOR

325,800,000

EXPENSES

Freight Paid Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Other Operating Expense

8,800,000 4,875,000 9,700,000 10,600,000 31,575,000 17,750,000 15,550,000 25,800,000 39,800,000 9,800,000 174,250,000

LABA DARI USAHA

151,550,000



























LAP Untuk Perio

Modal 1 Januari 2010 laba bersih tahun 2010 Adrian Drawing Adrian capital per 31 Desember 201













PD ANGKASA RAN PERUBAHAN MODAL e yang berakhir 31 Desember 2010

Rp Rp

Rp

365,250,000

Rp Rp

77,220,800 442,470,800

103,420,800 26,200,000













PD N Per 31 D AKTIVA Cash in Bank

Rp

204,590,000

Petty Cash

Rp

5,950,000

Rp

674,025,000

Rp

601,400,000

Accounts Receivable

Rp

709,500,000

Allowance for Doubt Debt

Rp

35,475,000

Merchandise Inventory













NGKASA ERACA sember 2010 PASIVA Accounts Payable

Rp

806,080,000

Expense Payable

Rp

7,500,000

PPN Payable

Rp

5,520,000

Bank Permata Loan

Rp

285,000,000

income tak payable

Rp

25,219,200















TGL 31 Sales

PD SUBUR JURNAL PENUTUP PER 31 DESEMBER 2009 NAMA AKUN DEBIT Rp 1,601,300,000

























KREDIT













PD SUBUR NERACA SETELAH PENUTUPAN Per 31 Desember 2009 N0

NAMA AKUN

DEBIT

KREDIT













PD SU LAPORAN Per 31 Dese PENERIMAAN















Latihan Perpetual PT CEMERLANG

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