perusahaan jasa

KERTAS KERTAS A (AKUN-AKUN DI BUKU BESAR UTAMA) UJ. PEDULI S BUKU BESAR UMUM KAS DI BRANKAS TANGGAL 2015 De s

1 Saldo 3 Po Posting 3 Setor ke ke 4 Postin Posting g 9 Posting 12 Posting 13 Posting 18 Posting 18 Posting 18 Setor ke ke 24 Posting 24 Setor ke ke 24 Posting 24 Setor ke ke 2 Posting 27 Posting 31 Posting 31 Setor ke ke

KETERANGAN

REF JU

DEBET Rp

8,300,000

Rp Rp

7,000,000

Rp Rp

8,500,000

JU

Rp

1,000,000

JU

Rp Rp

7,000,000

JU JU JU

Rp Rp

2,10,000

Bank JU JU JU JU JU JU Bank Bank Bank

Bank

KAS DI BANK TANGGAL 2015 De s

KETERANGAN

1 Saldo 3 Posting 3 Dari Brankas  Posting 8 Posting 8 Posting 10 Posting 13 Posting 14 Posting 18 Dari Brankas 20 Posting 23 Posting

REF JU JU JU JU JU JU JU JU JU

DEBET Rp Rp Rp Rp

2,000,000 8,300,000 15,000,000

Rp Rp Rp

4,000,000 8,500,000

Rp Rp

8,100,000

24 Dari Brankas 24 Dari Brankas 2 Postin Posting g 27 Posting 28 Posting 28 Posting 28 Posting 29 Posting 30 Posting 31 Dari Brankas 31 Posting 31 Posting 31 Posting 31 Posting

JU JU JU JU JU JU JU JP JP JP JP

Rp Rp

1,000,000 7,000,000

Rp Rp Rp

24,000,000 7,000,000

Rp Rp

3,500,000

Rp Rp Rp Rp

,900,000 2,10,000 90,000

Rp

3,000,000

PIUTANG DAGANG TANGGAL 2015 De s

KETERANGAN

1 Saldo 3 Posting 3 Posting  Posting 9 Posting 11 Posting 14 Posting 14 Posting 23 Posting 24 Posting 24 Posting 31 Posting

REF JU JU JU JU JU JU JU JU JU JU JP

DEBET Rp Rp

2,000,000

Rp Rp Rp

,000,000 15,000,000

Rp Rp

22,000,000 3,500,000

CADANGAN PIUTANG TAK TERTAGIH TANGGAL 2015 De s

1 Saldo 3 Posting 14 Posting 31 Postin Posting g

KETERANGAN

REF JU JU JP

DEBET

Rp Rp

5,000,000

PIUTANG KARYAWAN KARYAWAN TANGGAL 2015 De s

KETERANGAN

1 Saldo 20 Posting

REF

DEBET

JU

SUPPLIES TANGGAL 2015 De s

KETERANGAN

1 Saldo 1 Po Posting 1 Posting 27 Posting 31 osting osting

REF JU JU JU JP JP

DEBET Rp Rp Rp

,000,000 5,000,000 3,000,000

BEBAN SEWA GUDANG DIBAYAR DIMUKA TANGGAL 2015 De s

1 Saldo 28 Posting 31 Posting

KETERANGAN

REF JU JP

DEBET Rp

12,000,000

TANAH TANGGAL 2015 Des

KETERANGAN

REF

DEBET

KETERANGAN

REF

DEBET

REF

DEBET

1 Saldo

GEDUNG TANGGAL 2015 Des

1 Saldo

AKUMULASI DEPRESIASI GEDUNG TANGGAL 2015 Des

1 Saldo 31 Posting

KETERANGAN

JP

PERALATAN TANGGAL 2015 Des

KETERANGAN


REF JU JU

DEBET Rp Rp

8,000,000 14,700,000

AKUMULASI DEPRESIASI PERALATAN TANGGAL 2015 Des

KETERANGAN

1 Saldo 31 Posting

REF

DEBET

JP

KENDARAAN TANGGAL 2015 Des

KETERANGAN

REF

DEBET

REF

DEBET

1 Saldo

AKUMULASI DEPRESIASI KENDARAAN TANGGAL 2015

KETERANGAN

Des

1 Saldo 31 Posting

JP

UTANG DAGANG TANGGAL 2015 Des

KETERANGAN

1 Saldo 1 Posting 8 Posting 8 Posting 1 Posting 2 Posting

REF JU JU JU JU JU

DEBET

Rp Rp

1,000,000 3,00,000

Rp

9,400,000

UTANG BEBAN TANGGAL 2015 Des

KETERANGAN

7 Posting 18 Posting 31 Posting Pen!t!p

REF JU JU JP

DEBET Rp

900,000

Rp

14,800,000

PENGHASILAN SEWA DITERIMA DIMUKA TANGGAL 2015 Des


KETERANGAN

REF JU JP

DEBET

Rp

90,000,000

UTANG PAJAK PENGHASILAN KARYAWAN TANGGAL 2015 Des

KETERANGAN


REF JU JU

DEBET Rp

700,000

UTANG PAJAK PENGHASILAN BADAN TANGGAL 2015 Des

KETERANGAN

REF JP

DEBET

KETERANGAN

REF

DEBET

31 Posting

UTANG BANK TANGGAL 2015 Des

1 Saldo 10 Posting

MODAL - DOKTER ILMA

JU

Rp

3,500,000

TANGGAL 2015 Des

KETERANGAN

1 Saldo 20 Posting

REF

DEBET

JU

DANA KEBAJIKAN TANGGAL 2015 Des

KETERANGAN

1 Saldo 4 Posting 23 Posting 31 Posting

REF JU JU JP

DEBET Rp

400,000

PRIE - DOKTER ILMA TANGGAL 2015 Des

KETERANGAN

1 Saldo 2 Posting Pen!t!p

REF JU

DEBET Rp

1,400,000

PENGHASILAN KONSULTASI TANGGAL 2015 Des

1 Saldo

KETERANGAN

REF

DEBET

9 Posting 11 Posting 24 Posting 30 Posting 31 Posting 31 Posting Pen!t!p

JU JU JU JU JU JP Rp

208,510,000

PENGHASILAN LABORATORIUM TANGGAL 2015 Des

KETERANGAN

1 Saldo 3 Posting 11 Posting 18 Posting 24 Posting 28 Posting 28 Posting Pen!t!p

REF

DEBET

JU JU JU JU JU JU Rp

750,300,000

PENGHASILAN LAIN-LAIN TANGGAL 2015 Des

KETERANGAN

1 Saldo 31 Posting Pen!t!p

REF

DEBET

JP Rp

142,500,000

BEBAN GAJI DAN HONORARIUM TANGGAL 2015

KETERANGAN

REF

DEBET

Des

1 Saldo 20 Posting 31 Posting Pen!t!p

JU JP

Rp Rp

34,000,000 13,000,000

BEBAN LISTRIK! AIR! " TELEPON TANGGAL 2015 Des

KETERANGAN

1 Saldo 7 Posting 31 Poting Pen!t!p

REF JU JP

DEBET Rp Rp

900,000 1,000,000

BEBAN IKLAN TANGGAL 2015 Des

KETERANGAN


REF JP

DEBET Rp

800,000

BEBAN SEWA GEDUNG TANGGAL 2015 Des

31 Posting Pen!tp

KETERANGAN

REF JP

DEBET Rp

8,000,000

BEBAN LAIN-LAIN TANGGAL 2015 D"S

KETERANGAN

1 Saldo 12 Posting 31 Posting 31 Posting Pen!t!p

REF JU JP JP

DEBET Rp Rp Rp

2,500,000 100,000 7,000,000

BEBAN BUNGA BANK TANGGAL 2015 Des

KETERANGAN

REF


DEBET Rp

2,500,000

BEBAN SUPPLIES TANGGAL 2015 Des


KETERANGAN

REF JP

DEBET Rp

1,000,000

BEBAN PAJAK PENGHASILAN KARYAWAN TANGGAL 2015 Des

KETERANGAN


REF JU

DEBET Rp

800,000

BEBAN PAJAK PENGHASILAN BADAN TANGGAL 2015 Des

KETERANGAN

31 Posting Pen!t!p

REF

DEBET

JP

BEBAN DEPRESIASI GEDUNG TANGGAL 2015 Des

KETERANGAN

31 Posting Pen!t!p

BEBAN DEPRESIASI PERALATAN

REF JP

DEBET Rp

2,000,000

Des

31 Posting Pen!t!p

JP

Rp

2,500,000

BEBAN DEPRESIASI KENDARAAN TANGGAL 2015 Des

KETERANGAN

31 Posting Pen!t!p

REF JP

DEBET Rp

1,,7

IKHTISAR LABA#RUGI TANGGAL 2015 D"S Pen!t!p Pen!t!p Pen!t!p

KETERANGAN #k!n Pendapatan #k!n Be$an %a$a&R!gi

REF

DEBET Rp Rp

544,948,17 55,31,833

EHAT ESEMBER 2015

KREDIT

Rp Rp Rp Rp

8,300,000 400,000 700,000 2,500,000

Rp

900,000

Rp

8,500,000

Rp

1,000,000

Rp Rp Rp

7,000,000 1,400,000 3,000,000

Rp

2,10,000

KREDIT

Rp Rp Rp Rp

1,000,000 3,00,000 ,000,000 7,000,000

Rp

28,200,000

K$%& A'* 1-1100 SALDO DEBET Rp 7,000,000 Rp 15,300,000 Rp 7,000,000 Rp ,00,000 Rp 5,900,000 Rp 3,400,000 Rp 10,400,000 Rp 9,500,000 Rp 18,000,000 Rp 9,500,000 Rp 25,500,000 Rp 9,500,000 Rp 1,500,000 Rp 9,500,000 Rp 8,100,000 Rp 5,100,000 Rp 7,710,000 Rp 5,100,000

K$%& A'* 1-1200 SALDO DEBET Rp 53,000,000 Rp 55,000,000 Rp 3,300,000 Rp 78,300,000 Rp 77,300,000 Rp 73,700,000 Rp 7,700,000 Rp 0,700,000 Rp 4,700,000 Rp 73,200,000 Rp 45,000,000 Rp 53,100,000

s

KREDIT

s

KREDIT

Rp

9,400,000

Rp

12,000,000

Rp

14,700,000

Rp

100,000

Rp

3,500,000

KREDIT

Rp Rp

2,000,000 15,000,000

Rp Rp Rp Rp

4,000,000 5,000,000 8,000,000 1,000,000

Rp Rp

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

9,100,000 7,100,000 ,700,000 90,700,000 97,700,000 85,700,000 89,200,000 74,500,000 81,400,000 84,010,000 84,100,000 84,000,000 87,000,000 83,500,000

K$%& A'* 1-1+00 SALDO DEBET Rp 80,000,000 Rp 82,000,000 Rp 80,000,000 Rp 5,000,000 Rp 71,000,000 Rp 8,000,000 Rp 82,000,000 Rp 77,000,000 Rp 9,000,000 Rp 53,000,000 Rp 75,000,000 Rp 78,500,000

K$%& A'* 1-1+50 SALDO KREDIT DEBET Rp 2,000,000 Rp Rp 7,000,000 Rp

s

KREDIT

s

KREDIT 4,000,000 ,000,000 1,000,000 8,000,000

Rp

K$%& A'* 1-1,00 SALDO KREDIT DEBET Rp 22,000,000 3,000,000 Rp 19,000,000

Rp

K$%& A'* 1-1500 SALDO KREDIT DEBET Rp 1,000,000 Rp 22,000,000 Rp 27,000,000 Rp 30,000,000 1,000,000 Rp 14,000,000

Rp

K$%& A'* 1-100 SALDO KREDIT DEBET Rp 24,000,000 Rp 3,000,000 8,000,000 Rp 28,000,000

s

KREDIT

s

KREDIT

s

KREDIT

Rp

KREDIT

K$%& A'* 1-2100 SALDO DEBET Rp 00,000,000

KREDIT

K$%& A'* 1-2200 SALDO DEBET Rp 800,000,000

K$%& A'* 1-2250 SALDO KREDIT DEBET Rp 2,000,000 Rp

s

KREDIT

s

KREDIT

s

KREDIT 354,000,000 35,000,000

KREDIT

Rp

K$%& A'* 1-2+00 SALDO DEBET Rp 450,000,000 Rp 458,000,000 Rp 472,700,000

K$%& A'* 1-2+50 SALDO KREDIT DEBET Rp 2,500,000 Rp

KREDIT

KREDIT

K$%& A'* 1-2,00 SALDO DEBET Rp 200,000,000

K$%& A'* 1-2,50 SALDO DEBET

s

KREDIT

s

KREDIT 234,000,000 23,500,000

s

KREDIT

s

KREDIT

Rp

Rp

Rp

Rp Rp

Rp

1,,7

Rp Rp

K$%& A'* 2-1100 SALDO KREDIT DEBET Rp ,000,000 Rp Rp Rp 5,000,000 Rp Rp

K$%& A'* 2-1200 SALDO KREDIT DEBET 900,000 Rp ' 14,800,000 Rp Rp

K$%& A'* 2-1+00 SALDO KREDIT DEBET Rp 24,000,000 Rp Rp

80,000,000 81,,7

s

KREDIT 14,000,000 20,000,000 19,000,000 15,400,000 20,400,000 11,000,000

s

KREDIT 900,000 14,800,000 '

s

KREDIT 120,000,000 144,000,000 54,000,000

Rp

K$%& A'* 2-1,00 SALDO KREDIT DEBET Rp ' 800,000 Rp

KREDIT

KREDIT

K$%& A'* 2-1500 SALDO DEBET KREDIT Rp

K$%& A'* 2-2100 SALDO DEBET Rp Rp

K$%& A'* +-1100

s

KREDIT 700,000 800,000

98,181,500

s

KREDIT 90,000,000 8,500,000

s

KREDIT Rp

2,800,000

SALDO DEBET Rp Rp

Rp Rp

K$%& A'* +-1200 SALDO KREDIT DEBET Rp ' 100,000 Rp 90,000 Rp

Rp

K$%& A'* +-1500 SALDO KREDIT DEBET Rp 4,00,000 Rp ,000,000 ,000,000 Rp '

KREDIT

K$%& A'* ,-1100 SALDO DEBET Rp

KREDIT 800,000,000 802,800,000

s

KREDIT 400,000 100,000 190,000

s

KREDIT

s

KREDIT 179,000,000

Rp Rp Rp Rp Rp Rp

,000,000 4,000,000 7,000,000 ,900,000 2,10,000 3,000,000

KREDIT Rp Rp Rp Rp Rp Rp

Rp

8,300,000 11,000,000 8,500,000 22,000,000 15,000,000 3,500,000

Rp Rp Rp Rp Rp Rp Rp

K$%& A'* ,-1200 SALDO DEBET Rp Rp Rp Rp Rp Rp Rp Rp

K$%& A'* ,-1+00 SALDO KREDIT DEBET Rp 90,000,000 Rp Rp

KREDIT

K$%& A'* 5-1000 SALDO DEBET

185,000,000 189,000,000 19,000,000 202,900,000 205,510,000 208,510,000 '

s

KREDIT 82,000,000 90,300,000 701,300,000 709,800,000 731,800,000 74,800,000 750,300,000 '

s

KREDIT 52,500,000 142,500,000 '

s

KREDIT

Rp

Rp Rp Rp 307,000,000 Rp

20,000,000 294,000,000 307,000,000 '

Rp

K$%& A'* 5-1100 SALDO KREDIT DEBET Rp 10,900,000 Rp 11,800,000 Rp 12,800,000 12,800,000 Rp '

Rp

K$%& A'* 5-1200 SALDO KREDIT DEBET Rp 2,000,000 Rp 2,800,000 2,800,000 Rp '

Rp

K$%& A' * 5-1,00 SALDO KREDIT DEBET Rp 8,000,000 8,000,000 Rp '

s

KREDIT

s

KREDIT

s

KREDIT

Rp

K$%& A'* 5-1500 SALDO KREDIT DEBET Rp 4,500,000 Rp 7,000,000 Rp 7,100,000 Rp 14,100,000 14,100,000 Rp '

Rp

K$%& A'* 5-100 SALDO KREDIT DEBET Rp 11,900,000 Rp 14,400,000 14,400,000 Rp '

Rp

K$%& A'* 5-100 SALDO KREDIT DEBET Rp 57,400,000 Rp 73,400,000 73,400,000 Rp '

KREDIT

s

KREDIT

s

KREDIT

Rp

K$%& A'* 5-1/00 SALDO KREDIT DEBET Rp 7,300,000 Rp 8,100,000 8,100,000 Rp '

KREDIT

Rp

K$%& A' * 5-100 SALDO KREDIT DEBET Rp 98,181,500 98,181,500 Rp '

KREDIT

Rp

K$%& A' * 5-2100 SALDO KREDIT DEBET Rp 2,000,000 2,000,000 Rp '

K$%& A' * 5-2200 SALDO

s

KREDIT

Rp

Rp

Rp

Rp 2,500,000 Rp

DEBET 2,500,000 '

K$%& A' * 5-2+00 SALDO KREDIT DEBET Rp 1,,7 1,,7 Rp '

K$%& A'* -1100 SALDO KREDIT DEBET KREDIT 1,101,310,000 Rp Rp Rp

KREDIT

KREDIT

1,101,310,000 55,31,833 '

KERTAS A (BUKU BESAR PEMBANTU PIUTANG) UJ. PEDULI SEHAT BUKU BESAR PEMBANTU PIUTANG LEMBAGA LESSU TANGGAL KETERANGAN 2015 1 Saldo Des 14 Posting

KONSULTAN SABAR TANGGAL KETERANGAN 2015 1 Saldo Des

PT. KUAT TANGGAL KETERANGAN 2015 1 Saldo Des  Posting 23 Posting

REF

DEBET

('107 )9&11&2014* JU

REF

DEBET

('205 )14&4&2015*

REF ('303 ('338 JU JU

DEBET Rp Rp

8,000,000 15,000,000

RS. GEMATI TANGGAL KETERANGAN 2015 1 Saldo Des 11 Posting

HOTEL SUBUR TANGGAL KETERANGAN 2015 Des 1 Saldo

TOKO LANCAR TANGGAL KETERANGAN 2015 1 Saldo Des 14 Posting 24 Posting

UD. BINARY

REF ('35 )17&11&2015* JU

DEBET Rp

REF

15,000,000

DEBET

('221 )9&7&2015*

REF ('34 )19&11&2015* ('370 JU JU

DEBET Rp Rp

9,000,000 4,000,000

Rp

22,000,000

TANGGAL KETERANGAN 2015 1 Saldo Des 24 Posting

DEBET

REF

DEBET

('38 JU

LEMBAGA BERBAGI TANGGAL KETERANGAN 2015 Des 9 Posting

TOKO SADAR TANGGAL KETERANGAN 2015 Des 3 Posting 3 Posting

REF

Rp

REF JU JU

,000,000

DEBET Rp

2,000,000

KERTAS A (BUKU BESAR PEMBANTU UTANG) UJ. PEDULI SEHAT BUKU BESAR PEMBANTU UTANG - D

APOTEK WARAS TANGGAL KETERANGAN 2015 1 Saldo Des 1 Posting 8 Posting

TOKO MAKMUR TANGGAL KETERANGAN 2015 Des 1 Saldo 8 Posting 1 Posting

AGEN OYGEN TANGGAL KETERANGAN 2015 Des 1 Saldo 2 Posting

REF +'123 JU JU

DEBET

Rp

REF '082 JU JU

DEBET Rp

REF -.'209 JU

1,000,000

3,00,000

DEBET Rp

9,400,000

ESEMBER 2015 K$%& P&344* PD011 SALDO KREDIT DEBET KREDIT Rp 5,000,000 Rp 5,000,000 '

KREDIT

K$%& P&344* PD01 SALDO DEBET KREDIT Rp 10,000,000

K$%& P&344* PD102 SALDO KREDIT DEBET KREDIT Rp 8,000,000 Rp 23,000,000 Rp 15,000,000 Rp 8,000,000 Rp 8,000,000 '

KREDIT

KREDIT

K$%& P&344* PD20 SALDO DEBET KREDIT Rp 7,000,000 Rp 22,000,000

K$%& P&344* PD2/, SALDO DEBET KREDIT Rp ,000,000

K$%& P&344* PD+0 SALDO KREDIT DEBET KREDIT Rp 9,000,000 Rp 13,000,000 Rp 4,000,000 Rp 9,000,000 Rp 31,000,000

K$%& P&344* PD+1/

SALDO

KREDIT Rp

Rp 1,000,000 '

KREDIT

DEBET 1,000,000

KREDIT

K$%& P&344*SALDO DEBET KREDIT Rp ,000,000

K$%& P&344* SALDO KREDIT DEBET KREDIT Rp 2,000,000 Rp 2,000,000 '

ESEMBER 2015

K$%& K6&%78$6* UD01 SALDO KREDIT DEBET KREDIT Rp 1,000,000 Rp ,000,000 Rp 7,000,000 Rp ,000,000

K$%& K6&%78$6* UD02 SALDO KREDIT DEBET KREDIT Rp 3,00,000 ' Rp 5,000,000 Rp 5,000,000

KREDIT

K$%& K6&%78$6* UD0+ SALDO DEBET KREDIT Rp 9,400,000 '

/"R#S /"RJ# B )JUR#% UU*

UJ. PEDULI SEHAT JURNAL UMUM - DESEMBER 201 TANGGAL Des

NO. BUKTI

NAMA AKUN

1 +'154

S!pplies Utang Dagang )#potek +aras*

3

Pi!tang Dagang )oko Sadar* adangan Pi!tang ak ertagi )enatat ke$ali pi!tang oko Sadar ang tela diap!s* /as di Bank Pi!tang Dagang )oko Sadar* )enatat pel!nasan pi!tang oko Sadar*

3

/as di Brankas Pengasilan %a$oratori!

3

/as di Bank /as di Brankas

4

Dana /e$a6ikan /as di Brankas



/as di Bank Pi!tang Dagang )P /!at*

('338 7

B %istrik, #ir dan elepon Utang Be$an

8

Utang Dagang )#potek +aras* /as di Bank Utang Dagang )oko ak!r* /as di Bank

9 ('401

Pi!tang Dagang )%e$aga Ber$agi* Pengasilan /ons!ltasi

9

Utang Pa6ak Pengasilan /araan

POS REF

/as di Brankas 10

Utang Bank B B!nga /as di Bank

11 ('402

Pi!tang Dagang )RS :eati* Pendapatan /ons!ltasi Pendapatan %a$oratori!

12

B %ain'%ain /as di Brankas

13

/as di Brankas /as di Bank

14 ('370

/as di Bank Pi!tang Dagang )oko %anar*

('107

adangan Pi!tang ak ertagi Pi!tang Dagang )%e$aga %ess!*

15

1 '112

S!pplies Utang Dagang )oko ak!r*

18

Utang Be$an /as di Brankas

18

/as di Brankas Pengasilan %a$oratori!

18


20

B :a6i dan ;onorari! B Pa6ak Pengasilan /araan Pi!tang /araan Utang Pa6ak Pengasilan /araan Setoran odal dr
23

/as di Bank Pi!tang Dagang )P /!at* Dana /e$a6ikan )Denda*

('303

24 ('318

/as di Brankas Pi!tang Dagang )UD Binar*

24


24

/as di Brankas Pi!tang Dagang )oko %anar* Pengasilan /ons!ltasi Pengasilan %a$oratori!

('402

24


2 -.'209

Utang Dagang )#gen -=gen>* /as di Bank

2

Pri?e dr
27

S!pplies /as di Brankas

27

/as di Bank Pengasilan Sea di eria Di!ka

28

/as di Bank Peralatan Pengasilan %a$oratori!

28

B Sea :!dang di Baar Di!ka /as di Bank

28

/as di Bank Pengasilan %a$oratori!

29

Peralatan /as di Bank

30

/as di Bank Pengasilan /ons!ltasi

31

/as di Brankas Pengasilan /ons!ltasi

31


JUMLAH

DEBET

KREDIT

Rp

,000,000 ' Rp

' ,000,000

Rp '

2,000,000 ' Rp

2,000,000

Rp '

2,000,000 ' Rp

2,000,000

Rp '

8,300,000 ' Rp

8,300,000

Rp '

8,300,000 ' Rp

8,300,000

Rp '

400,000 ' Rp

400,000

Rp '

15,000,000 ' Rp

15,000,000

Rp '

900,000 ' Rp

900,000

Rp '

1,000,000 ' Rp

1,000,000

Rp '

3,00,000 ' Rp

3,00,000

Rp '

,000,000 ' Rp

,000,000

Rp

700,000 '

'

Rp

700,000

Rp

,000,000

Rp ' '

15,000,000 ' Rp Rp

4,000,000 11,000,000

Rp '

2,500,000 ' Rp

2,500,000

Rp '

7,000,000 ' Rp

7,000,000

Rp '

4,000,000 ' Rp

4,000,000

Rp '

5,000,000 ' Rp

5,000,000

Rp '

5,000,000 ' Rp

5,000,000

Rp '

900,000 ' Rp

900,000

Rp Rp

Rp

Rp ' Rp Rp

Rp

3,500,000 2,500,000

8,500,000 Rp

8,500,000

8,500,000 ' Rp

8,500,000

34,000,000 800,000 Rp Rp Rp Rp

3,000,000 800,000 2,800,000 28,200,000

8,100,000 ' Rp ' Rp

' 8,000,000 100,000

Rp

1,000,000 ' Rp

' 1,000,000

Rp

1,000,000 ' ' Rp

1,000,000

Rp Rp ' '

7,000,000 ' 22,000,000 ' Rp Rp

7,000,000 22,000,000

Rp '

7,000,000 ' Rp

7,000,000

Rp '

9,400,000 ' Rp

9,400,000

Rp '

1,400,000 ' Rp

1,400,000

Rp '

3,000,000 ' Rp

3,000,000

Rp '

24,000,000 ' Rp

24,000,000

Rp Rp '

7,000,000 ' 8,000,000 ' Rp

15,000,000

Rp '

12,000,000 ' Rp

12,000,000

Rp '

3,500,000 ' Rp

3,500,000

Rp

14,700,000 Rp

14,700,000

Rp '

,900,000 ' Rp

,900,000

Rp

2,10,000 ' Rp

2,10,000

Rp '

R9

2,10,000 ' Rp

+22!20!000

R9

2,10,000

+22!20!000

/"R#S /"RJ#  )D#(#R S#%D- P"R-B##*

UJ. PEDULI SEHAT DAFTAR SALDO PERCOBAAN PER +1 DESEMBER 201 KODE 1'1100 1'1200 1'1300 1'1350 1'1400 1'1500 1'100 1'2100 1'2200 1'2250 1'2300 1'2350 1'2400 1'2450 2'1100 2'1200 2'1300 2'1400 2'2100 3'1100 3'1200 3'1500 4'1100 4'1200 4'1300 5'1000 5'1100 5'1200 5'1500 5'100 5'1700 5'1800

NAMA AKUN /as di Brankas /as di Bank Pi!tang Dagang adangan Pi!tang ak ertagi Pi!tang /araan S!pplies Be$an Sea :!dang di Baar Di!ka ana :ed!ng #k!!lasi Depresiasi :ed!ng Peralatan #k!!lasi Depresiasi Peralatan /endaraan #k!!lasi Depresiasi /endaraan Utang Dagang Utang Be$an Pengasilan Sea Diteria Di!ka Utang Pa6ak Pengasilan /araan Utang Bank odal ' dr
Rp Rp Rp

DEBET 5,100,000 84,010,000 75,000,000

Rp Rp Rp Rp Rp

19,000,000 30,000,000 3,000,000 00,000,000 800,000,000

Rp

472,700,000

Rp

200,000,000

Rp

,000,000

Rp Rp Rp Rp Rp Rp Rp R9

294,000,000 11,800,000 2,000,000 7,000,000 14,400,000 57,400,000 8,100,000 2!22!510!000

KREDIT

Rp

1,000,000

Rp

354,000,000

Rp

234,000,000

Rp Rp ' Rp Rp Rp Rp Rp

80,000,000 11,000,000 144,000,000 800,000 8,500,000 802,800,000 100,000

Rp Rp Rp

205,510,000 750,300,000 52,500,000

R9 2!22!510!000

/"R#S /"RJ# D )JUR#% P"@"SU#<#*

UJ. PEDULI SEHAT JURNAL PENYESUAIAN - +1 DESE TANGGAL Des

NAMA AKUN

31 /as di Bank Dana /e$a6ikan )enatat Pengasilan B!nga Bank* 31 B %ain'%ain /as di Bank )enatat B#dinistrasi Bank* 31 /as di Bank Pengasilan /ons!ltasi )enatat koreksi kesalaan penatatan pengasilan kons!ltasi g terlal! renda* 31 Pi!tang Dagang /as di Bank )enatat ek ang danana tidak en!k!pi*

31 B %ain'lain adangan Pi!tang ak ertagi )enatat ad Pi!tang tak tertagi* 31 B Depresiasi :ed!ng #k! Depresiasi :ed!ng 31 B Depresiasi Peralatan #k! Depresiasi Peralatan 31 B Depresiasi /endaraan #k! Depresiasi /endaraan 31 B Sea :!dang B Sea :!dang Di$aar Di!ka 31 Pengasilan Sea Diteria Di!ka Pengasilan Sea Diteria Di!ka& Pengasilan lain'lain 31 B :a6i dan ;onorari!

Utang Be$an ):a6i dan ;onor* 31 B %istrik, #ir dan elepon Utang Be$an )%istrisk, #ir A elepon* 31 B S!pplies S!pplies 31 B
BER 2015 POS REF

DEBET

KREDIT

Rp '

90,000

Rp '

100,000

' Rp

90,000

' Rp

100,000

Rp '

3,000,000 ' Rp

3,000,000

Rp '

3,500,000 ' Rp

3,500,000

Rp '

7,000,000 ' Rp

7,000,000

Rp

2,000,000

Rp

Rp

Rp

Rp

Rp

Rp

2,000,000

Rp

2,500,000

Rp

1,,7

Rp

8,000,000

Rp

90,000,000

2,500,000

1,,7

8,000,000

90,000,000

13,000,000

Rp

Rp

Rp

Rp

Rp

13,000,000

Rp

1,000,000

Rp

1,000,000

Rp

800,000

Rp

98,181,500

1,000,000

1,000,000

800,000

98,181,500

REKO S#%D- P"R BU/U D<#B#; /oreksi kesalaan penatatan Pengasilan %ain'%ain )B!nga Bank*

D
SALDO PER BUKU

TAB aa Pelanggan /ons!ltan Sa$ar RS :eati ;otel S!$!r oko %anar %e$aga Ber$agi J!la

C4%. P784 T4' T&6847;

J!la Rp Rp Rp Rp Rp Rp

10,000,000 22,000,000 ,000,000 31,000,000 ,000,000 75,000,000

B&3

Rp Rp Rp Rp

R9

UJ. PEDULI SEHAT SILIASI BANK - +1 DESEMBER 2015 Rp Rp Rp Rp

Rp Rp

84,010,000 S#%D- P"R B#/ D<#B#; 3,000,000 Setoran dala Per6alanan 90,000 87,100,000 D
R9 /+!500!000 SALDO PER BANK

Rp

95,590,000

Rp

2,10,000

Rp

98,200,000

Rp

14,700,000

R9 /+!500!000

UJ. PEDULI SEHAT L PERHITUNGAN UMUR PIUTANG J48; T&:9$ (0<)

1 - + B34 (20<)

15,000,000 22,000,000 ,000,000 43,000,000

Rp

L&=7; %467 + J:34; C4%44 B34 (+0<) P784 T4' T&6847; Rp 10,000,000

7,000,000 Rp

,000,000

Rp 1,000,000 Rp

1,000,000

Rp

9,000,000

- R9 +!200!000 R9

,!/00!000 R9

/!000!000

/"R#S /"RJ# " )D#(#R S#%D- P"R-B##*

DAFTAR SALDO SE KODE 1'1100 1'1200 1'1300 1'1350 1'1400 1'1500 1'100 1'2100 1'2200 1'2250 1'2300 1'2350 1'2400 1'2450 2'1100 2'1200 2'1300 2'1400 2'1500 2'2100 3'1100 3'1200 3'1500 4'1100 4'1200 4'1300 5'1000 5'1100 5'1200 5'1400 5'1500 5'100 5'1700 5'1800 5'1900 5'2100 5'2200 5'2300

NAMA AKUN /as di Brankas /as di Bank Pi!tang Dagang adangan Pi!tang ak ertagi Pi!tang /araan S!pplies Be$an Sea :!dang di Baar Di!ka ana :ed!ng #k!!lasi Depresiasi :ed!ng Peralatan #k!!lasi Depresiasi Peralatan /endaraan #k!!lasi Depresiasi /endaraan Utang Dagang Utang Be$an Pengasilan Sea Diteria Di!ka Utang Pa6ak Pengasilan /araan !tang Pa6ak Pengasilan Badan Utang Bank odal ' dr
DEBET Rp Rp Rp

5,100,000 84,010,000 75,000,000

Rp Rp Rp Rp Rp

19,000,000 30,000,000 3,000,000 00,000,000 800,000,000

Rp

472,700,000

Rp

200,000,000

Rp

,000,000

Rp Rp Rp

294,000,000 11,800,000 2,000,000

Rp Rp Rp Rp

7,000,000 14,400,000 57,400,000 8,100,000

R9

2!22!510!000

UJ. PEDULI SEHAT TELAH PENYESUAIAN PER +1 DESEMBER 2015 J643 P&>&?474 DEBET KREDIT

KREDIT Rp Rp Rp

1,000,000

3,090,000 Rp 3,500,000 Rp

3,00,000

Rp Rp

1,000,000 8,000,000

7,000,000

Rp

354,000,000

Rp

2,000,000

Rp

234,000,000

Rp

2,500,000

Rp Rp ' Rp Rp

80,000,000 11,000,000

Rp

1,,7

Rp

14,800,000

Rp

98,181,500

Rp

90,000

Rp

3,000,000

Rp

90,000,000

144,000,000 800,000

Rp Rp Rp

8,500,000 802,800,000 100,000

Rp Rp Rp

205,510,000 750,300,000 52,500,000

Rp

90,000,000

Rp Rp Rp Rp Rp

13,000,000 1,000,000 800,000 8,000,000 7,100,000

Rp

1,000,000

Rp Rp Rp Rp

98,181,500 2,000,000 2,500,000 1,,7

R9 2!22!510!000 R9

2,!/+/!1

R9

2,!/+/!1

NERACA SALDO SETELAH PENYESUAIN DEBET KREDIT Rp 5,100,000 Rp 83,500,000 Rp 78,500,000 Rp 8,000,000 Rp 19,000,000 Rp 14,000,000 Rp 28,000,000 Rp 00,000,000 Rp 800,000,000 Rp 35,000,000 Rp 472,700,000 Rp 23,500,000 Rp 200,000,000 Rp 81,,7 Rp 11,000,000 Rp 14,800,000 Rp 54,000,000 Rp 800,000 Rp 98,181,500 Rp 8,500,000 Rp 802,800,000 Rp 190,000 Rp ,000,000 Rp 208,510,000 Rp 750,300,000 Rp 142,500,000 Rp 307,000,000 Rp 12,800,000 Rp 2,800,000 Rp 8,000,000 Rp 14,100,000 Rp 14,400,000 Rp 73,400,000 Rp 8,100,000 Rp 98,181,500 Rp 2,000,000 Rp 2,500,000 Rp 1,,7 R9 2!/51!,/!1

R9

2!/51!,/!1

/ertas /er6a ( )%aporan %a$a&R!gi*

UJ. PEDULI SEHAT L49$64 L4=4#R7 8' P&67$%& J4647 ?#% D&?&:=& Pengasilan'Pengaasilan Usaa Pengasilan /ons!ltasi Pengasilan %a$oratori! Pengasilan %ain'%ain

Rp Rp Rp

208,510,000 750,300,000 142,500,000

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

307,000,000 12,800,000 2,800,000 8,000,000 14,100,000 14,400,000 73,400,000 8,100,000 2,000,000 2,500,000 1,,7

TOTAL PENGHASILAN Be$an'$e$an -perasional Be$an :a6i dan ;onorari! Be$an %istrik, #ir, dan elepon Be$an
LABA BERSIH SEBELUM PAJAK Be$an Pa6ak Pengasilan

LABA BERSIH SETELAH PAJAK

6 2015

R9

1!101!+10!000

R9

,,!!

R9

5,!5,+!+++

Rp

98,181,500

R9

55!+1!/++

/ertas /er6a :)Penatatan Pen!t!p*

UJ. PEDULI SEHAT PENCATATAN PENUTUP - +1 DESEMBER 2015 N$

K&8&644 1 Pengasilan /ons!ltasi Pengasilan %a$oratori! Pengasilan %ain'lain
Rp Rp Rp

D&=&8 208,510,000 750,300,000 142,500,000

Rp

544,948,17

Rp

55,31,833

Rp

,000,000

R9

2!20/!20!000

K6&%78

Rp

1,101,310,000

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

307,000,000 12,800,000 2,800,000 8,000,000 14,100,000 14,400,000 73,400,000 8,100,000 98,181,500 2,000,000 2,500,000 1,,7

Rp

55,31,833

Rp

,000,000

R9

2!20/!20!000

/ertas /er6a ;)%aporan Per!$aan "k!itas*

UJ. PEDULI SEHAT L49$64 P&6=4;4 E'784? P&67$%& 1 J4467 ?#% +1 D&?&:=&6 2015 odal aal, 1 6an!ari 2015 )C* odal a$aan odal di datar saldo pero$aan )C* Per!$aan odal kr penes!aian )C* %a$a Bersi setela pa6ak )'* Pri?e

M$%43 A';76! +1 %&?&:=&6 2015 %ain'lain Dana /e$a6ikan T$843 E'784?! +1 %&?&:=&6 2015

Rp Rp

55,31,833 ,000,000

Rp Rp Rp

700,000,000 102,800,000 802,800,000

Rp 550,31,833 R9 1!+5+!11!/++ Rp 190,000

R9 1!+5+!+51!/++

/ertas /er6a <)%aporan Posisi /e!angan*

UJ. PEDULI SEH L49$64 P$?7?7 K& P&6 +1 D&?&:=&6 ASET LANCAR /as di Brankas /as di Bank Pi!tang Dagang adangan Pi!tang ak ertagi Pi!tang /araan S!pplies Be$an Sea :!dang di Baar Di!ka otal !rrent #ssets

KEWAJIB Rp Rp Rp Rp Rp Rp Rp Rp

5,100,000 83,500,000 78,500,000 )8,000,000* 19,000,000 14,000,000 28,000,000 220,100,000

ASET TIDAK LANCAR ana :ed!ng #k!!lasi Depresiasi :ed!ng Peralatan #k!!lasi Depresiasi Peralatan /endaraan #k!!lasi Depresiasi /endaraan otal on'!rrent #ssets

KEWAJIB Rp Rp Rp Rp Rp Rp Rp Rp

00,000,000 800,000,000 )35,000,000* TOTAL KE 472,700,000 )23,500,000* MODAL 200,000,000 )81,,7* 1,398,533,333

TOTAL ASET

R9

1!1/!++!+++ TOTAL KE

T 44 2015 N LANCAR Utang Dagang Utang Be$an Pengasilan Sea Diteria Di!ka Utang Pa6ak Pengasilan /araan Utang Pa6ak Pengasilan Badan otal /ea6i$an %anar

Rp Rp Rp Rp Rp Rp

11,000,000 14,800,000 54,000,000 800,000 98,181,500 178,781,500

N JANGKA PANJANG Utang Bank

Rp

8,500,000

WAJIBAN

R9

25!2/1!500

odal Dr
Rp

1,353,351,833

WAJIBAN %4 MODAL

R9

1!1/!++!+++

/ertas /er6a J)%aporan #r!s /as*

UJ. PEDULI SEHAT L49$64 A6? K4? P&67$%& D&?&:=&6 2015

/as, Saldo aal per 1 Dese$er 2015

A3764 K4? %467 A'87@784? O9&64?7* /as as!k /as /el!ar #liran /as Bersi Positi )egati* dari
A3764 K4? %467 A'8784? I@&?84?7* /as as!k /as /el!ar #liran /as Bersi Positi )egati* dari
A3764 K4? %467 A'87@784? K&44#P&%444* /as as!k /as /el!ar #liran /as Bersi Positi )egati* dari /e!angan

K4?! S43%$ A';76 P&6 +1 D&?&:=&6 2015

Rp Rp

Rp Rp

Rp Rp

Rp

0,000,000

Rp

54,200,000

Rp

)27,000,000*

123,00,000 9,400,000

' 27,000,000

2,800,000 1,400,000 Rp

R9

1,400,000

//!00!000

/ertas /er6a /)Penatatan Pe$alik*

UJ. PEDULI SEHAT PENCATATAN PEMBALIK 2-J4-1

TANGGAL NO. BUKTI NAMA AKUN 2'Jan U#: B"B# B"B# :#J< D# ;--R
POS REF

Rp

Rp

Rp

DEBET 13,000,000

KREDIT Rp

13,000,000

Rp

1,000,000

Rp

800,000

1,000,000

800,000

P&6;78 T3#D&? 3 3 8 9 10 11 12 14 18 18 20 20 23 24 24 2 27 28 28 30 31 31 31 31 31 31

T$843

P$? R& JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JU JP JP JP JP JP

Rp Rp Rp

Rp Rp Rp

Rp Rp Rp

Rp Rp Rp Rp Rp

R9

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