PT. Visualindo 2 Metode

PT. PT. Visualindo Vis ualindo Neraca Saldo Per 31 Desember 2005 No. Akun 101 102 103 104 121 121.1 122 122.1 123 123.1 124 201 221 301 302 303 401 402 %01 621 611 612 613 622 623 624 62%

Keterangan Kas dan Bank Piutang Dagang Persediaan Perlengkapan Kantor Peralatan Kantor Akm. Pen. Peralatan Kantor Kendaraan Akm. Pen. Kendaraan !edung Akm. Pen. !edung "ana# &tang Dagang &tang Bank 'odal (a#am )a*a Dita#an Di+iden Pen-ualan Potongan Pen-ualan Pem*elian Be*an klan Be*an Angkut Pen-ualan !a-i dan Komisi /iraniaga !a-i Karaan Pemasaran !a-i Karaan Administrasi Be*an )istrik, Air dan "elepon Be*an Bunga Bank Be* Be*an Pera eraata atan n dan dan Per* er*aik aikan Total

Rp Rp Rp Rp Rp

Debet 420,000,000 830,000,000 160,000,000 42,000,000 64,000,000

Rp

140,000,000

Rp

20 200,000,000

Rp

$%,000,000

Rp

Kredit

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp Rp Rp Rp

$22,000,000 8$ 8$%,000,000 200,000,000 $%,000,000

0,000,000 Rp 1,2%,000,000

Rp 10,000,000 Rp 1,610,000,000 Rp 22,000,000 Rp 18,000,000 Rp 36,000,000 Rp 24,000,000 Rp 24,000,000 Rp 32,000,000 Rp 28,000,000 Rp 12,0 12,00 00,0 0,000 Rp 3,83$,000,000 3,83$,000,0 00

Rp 3,83$,000,000 3,83$,000,00 0

PT. Visualindo  urnal Pen!esuaian Per 31 Desember 2005 Tanggal Keterangan 200% 31a Be*an Perlengkapan Des Perlengkapan 31* arga Pokok Pen-ualan Pem*elian Persediaan Aal Persediaan Ak#ir arga Pokok Pen-ualan 31 Be*an Pen. Peralatan Kantor Akm. Pen. Peralatan Kantor 31d Be*an Pen. Kendaraan Akm. Pen. Kendaraan 31e Be*an Pen. !edung Akm. Pen. !edung Total

"e# 626 104 600 %01 103 103 600 62$ 121.1 628 122.2 62 123.1

Rp

Debet 2%,000,000

Kredit Rp

2%,000,000

Rp 1,$$0,000,000 Rp 1,610,000,000 Rp 160,000,000 Rp

2$0,000,000

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp 2,10%,000,000

Rp

2$0,000,000

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp 2,10%,000,000

PT.Visualindo Neraca $a%ur Per 31 Desember 2005 No.Akun 101 102 103 104 121 121.1 122 122.1 123 123.1 124 201 221 301 302 303 401 402 %01 621 611 612 613 622 623 624 62%

Neraca Saldo Debet Kredit

Akun Kas dan Bank Piutang Dagang Persediaan Perlengkapan Kantor Peralatan Kantor Akm. Pen. Peralatan Kantor Kendaraan Akm. Pen. Kendaraan !edung Akm. Pen. !edung  "ana# &tang Dagang &tang Bank 'odal (a#am )a*a Dita#an Di+iden Pen-ualan Potongan Pen-ualan Pem*elian Be*an klan Be*an Angkut Pen-ualan !a-i dan Komisi /iraniaga !a-i Karaan Pemasaran !a-i Karaan Administrasi Be*an )istrik, Air dan "elepon Be*an Bunga Bank Be*an Peraatan dan Per*aikan

Rp Rp Rp Rp Rp Rp Rp Rp

Rp

AP

NSSP

Debet

Rp

2$0,000,000 Rp Rp

Rp

6,000,000

Rp

Rp

14,000,000

Rp

Rp

20,000,000

Rp

Rp Rp Rp Rp

$22,000,000 8$%,000,000 200,000,000 $%,000,000

140,000,000 200,000,000 $%,000,000

Kredit

Debet

Rp Rp 160,000,000 Rp 2%,000,000 Rp Rp 6,000,000 Rp 14,000,000 Rp 20,000,000 Rp

420,000,000 830,000,000 2$0,000,000 1$,000,000 64,000,000

0,000,000

3,83$,000,000

$aba "ugi Kredit

Rp

Debet

Neraca Kredit

Debet

12,000,000

140,000,000 Rp

28,000,000

Rp

40,000,000

Rp Rp Rp Rp

$22,000,000 8$%,000,000 200,000,000 $%,000,000

200,000,000 $%,000,000

Rp

0,000,000

Rp

10,000,000

Rp

10,000,000

Rp Rp Rp Rp Rp Rp Rp Rp

22,000,000 18,000,000 36, 000, 000 24,000,000 24,000,000 32,000,000 28,000,000 12,000,000

Rp Rp Rp Rp Rp Rp Rp Rp

22,000,000 18,000,000 36,000, 000 24,000,000 24,000,000 32,000,000 28,000,000 12,000,000

Rp 1,2%,000,000

Rp 1,2%,000,000

Rp 10,000,000 Rp 1,610,000,000 Rp 22,000,000 Rp 18,000,000 Rp 36, 000,000 Rp 24,000,000 Rp 24,000,000 Rp 32,000,000 Rp 28,000,000 Rp 12,000,000 Rp

626 62$ 628 62 600

420,000,000 830,000,000 160,000,000 42,000,000 64,000,000

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

420,000,000 830,000,000 2$0,000,000 1$,000,000 64,000,000 5 140,000,000 5 200,000,000 5 $%,000,000 5 5 5 5 0,000,000

Rp

2,106,000,000

Kredit Rp Rp

5 5

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

5 5 12,000,000 5 28,000,000 5 40,000,000 5 $22,000,000 8$%,000,000 200,000,000 $%,000,000 5

Rp

1,%2,000,000

Rp 1,2%,000,000

Rp 1,610,000,000

Rp

3,83$,000,000

Be*an Perlengkapan Be*an Pen. Peralatan Kantor Be*an Pen. Kendaraan Be*an Pen. !edung arga Pokok Pen-ualan

Rp 2%,000,000 Rp 6,000,000 Rp 14,000,000 Rp 20,000,000 Rp 1,$$0,000,000 Rp Rp

2,10%,000,000

Rp

Rp 2%,000,000 Rp 6,000,000 Rp 14,000,000 Rp 20,000,000 2$0,000,000 Rp 1,%00,000,000 2,10%,000,000

Rp

3,8$$,000,000

Rp 2%,000,000 Rp 6,000,000 Rp 14,000,000 Rp 20,000,000 Rp 1,%00,000,000 Rp

3,8$$,000,000

$aba &ersi'

Rp

1,$$1,000,000

Rp

1%4,000,000

Rp

1,2%,000,000

Rp Rp

1,2%,000,000 1,2%,000,000

Rp

2,106,000,000

PT. Visualindo  urnal Pen!esuaian Per 31 Desember 2005 Tanggal Keterangan 200% 31a Be*an Perlengkapan Des Perlengkapan 31* k#tisar )a*a Rugi Persediaan Persediaan k#tisar )a*a Rugi 31 Be*an Pen. Peralatan Kantor Akm. Pen. Peralatan Kantor 31d Be*an Pen. Kendaraan Akm. Pen. Kendaraan 31e Be*an Pen. !edung Akm. Pen. !edung Total

"e# 626 104 400 103 103 400 62$ 121.1 628 122.2 62 123.1

Rp

Debet 2%,000,000

Rp

160,000,000

Rp

2$0,000,000

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp

4%,000,000

Kredit Rp

2%,000,000

Rp

160,000,000

Rp

2$0,000,000

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp

4%,000,000

Rp

1%4,000,000

Rp

2,106,000,000

PT. Visualindo  urnal Pen!esuaian Per 31 Desember 2005 Tanggal Keterangan 200% 31a Be*an Perlengkapan Des Perlengkapan 31* k#tisar )a*a Rugi Persediaan Persediaan k#tisar )a*a Rugi 31 Be*an Pen. Peralatan Kantor Akm. Pen. Peralatan Kantor 31d Be*an Pen. Kendaraan Akm. Pen. Kendaraan 31e Be*an Pen. !edung Akm. Pen. !edung Total

"e# 626 104 400 103 103 400 62$ 121.1 628 122.2 62 123.1

Rp

Debet 2%,000,000

Rp

160,000,000

Rp

2$0,000,000

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp

4%,000,000

Kredit Rp

2%,000,000

Rp

160,000,000

Rp

2$0,000,000

Rp

6,000,000

Rp

14,000,000

Rp

20,000,000

Rp

4%,000,000

PT.Visualindo Neraca $a%ur Per 31 Desember 2005 No.Akun 101 102 103 104 121 121.1 122 122.1 123 123.1 124 201 221 301 302 303 401 402 %01 621 611 612 613 622 623 624 62%

Neraca Saldo Debet Kredit

Akun Kas dan Bank Piutang Dagang Persediaan Perlengkapan Kantor Peralatan Kantor Akm. Pen. Peralatan Kantor Kendaraan Akm. Pen. Kendaraan !edung Akm. Pen. !edung  "ana# &tang Dagang &tang Bank 'odal (a#am )a*a Dita#an Di+iden Pen-ualan Potongan Pen-ualan Pem*elian Be*an klan Be*an Angkut Pen-ualan !a-i dan Komisi /iraniaga !a-i Karaan Pemasaran !a-i Karaan Administrasi Be*an )istrik, Air dan "elepon Be*an Bunga Bank Be*an Peraatan dan Per*aikan

Rp Rp Rp Rp Rp

420,000,000 830,000,000 160,000,000 42,000,000 64,000,000

Rp

140,000,000

Rp

200,000,000

Rp

$%,000,000

Rp

Rp

2$0,000,000 Rp Rp

Rp

6,000,000

Rp

Rp

14,000,000

Rp

Rp

20,000,000

Rp

Rp Rp Rp Rp

$22,000,000 8$%,000,000 200,000,000 $%,000,000

0,000,000

NSSP Kredit

Debet

Rp Rp 160,000,000 Rp 2%,000,000 Rp Rp 6,000,000 Rp 14,000,000 Rp 20,000,000 Rp

420,000,000 830,000,000 2$0,000,000 1$,000,000 64,000,000

Rp

3,83$,000,000

Neraca

Debet

Rp

12,000,000

Rp

28,000,000

Kredit

Debet Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

5 5 5 5 5 12,000,000 5 28,000,000 5 40,000,000 5 $22,000,000 8$%,000,000 200,000,000 $%,000,000 5

Rp 2,1%,000,000 Rp 2,106,000,000 Rp

1,%2,000,000

200,000,000 Rp

40,000,000

Rp Rp Rp Rp

$22,000,000 8$%,000,000 200,000,000 $%,000,000

$%,000,000

0,000,000 Rp 1,2%,000,000

420,000,000 830,000,000 2$0,000,000 1$,000,000 64,000,000 5 140,000,000 5 200,000,000 5 $%,000,000 5 5 5 5 0,000,000

Rp 1,2%,000,000 Rp 10,000,000 Rp 1,610,000,000 Rp 22,000,000 Rp 18,000,000 Rp 36,000, 000 Rp 24,000,000 Rp 24,000,000 Rp 32,000,000 Rp 28,000,000 Rp 12,000,000

3,83$,000,000

Be*an Perlengkapan Be*an Pen. Peralatan Kantor Be*an Pen. Kendaraan Be*an Pen. !edung k#tisar )a*a Rugi

Rp Rp Rp Rp Rp

2%,000,000 6,000,000 14,000,000 20,000,000 160,000,000 Rp

Rp Rp Rp Rp 2$0,000,000 Rp

Rp

4%,000,000

4%,000,000 Rp

Rp

2%,000,000 6,000,000 14,000,000 20,000,000 160,000,000 Rp 4,14$,000,000

Rp Rp Rp Rp 2$0,000,000 Rp

2%,000,000 6,000,000 14,000,000 20,000,000 160,000,000 Rp

Rp 4,14$,000,000 Rp 2,041,000,000

$aba &ersi'

Rp

1%4,000,000

Rp

2,1%,000,000

Rp

2$0,000,000

2,1%,000,000

Rp

2,106,000,000

P". isualindo )aporan )a*a Rugi Per 1531 Desem*er 200% Pen-ualan Pen-ualan Potongan Pen-ualan Pen-ualan Bersi# arga Pokok Pen-ualan Persediaan Aal Pem*elian Barang "ersedia Di-ual Persediaan Ak#ir

Rp 1,2%,000,000 Rp 10,000,000 Rp

Biaa Pemasaran Be*an Angkut Pen-ualan !a-i dan Komisi /iraniaga !a-i Karaan Pemasaran  7umla# Biaa Pemasaran Biaa Administrasi dan &mum Be*an klan !a-i Karaan Administrasi Be*an )istrik, Air dan "elepon Be*an Peraatan dan Per*aikan Be*an Perlengkapan Be*an Pen. Peralatan Kantor Be*an Pen. Kendaraan Be*an Pen. !edung Be*an Bunga Bank  7umla# Biaa Administrasi dan &mum

1,1%,000,000

Rp 160,000,000 Rp 1,610,000,000 Rp 1,$$0,000,000 Rp 2$0,000,000

arga Pokok Pen-ualan )a*a Kotor

 "otal Biaa5*ia

Kredit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

140,000,000

Rp 10,000,000 Rp 1,610,000,000 Rp 22,000,000 Rp 18,000,000 Rp 36, 000, 000 Rp 24,000,000 Rp 24,000,000 Rp 32,000,000 Rp 28,000,000 Rp 12,000,000 Rp

$aba "ugi Kredit

Rp 1,2%,000,000 Rp 10,000,000 Rp 1,610,000,000 Rp 22,000,000 Rp 18,000,000 Rp 36, 000,000 Rp 24,000,000 Rp 24,000,000 Rp 32,000,000 Rp 28,000,000 Rp 12,000,000 Rp

626 62$ 628 62 400

AP Debet

Rp 1,%00,000,000 Rp 41%,000,000

Rp Rp Rp

Rp Rp Rp Rp Rp Rp Rp Rp Rp

18,000,000 36,000,000 24,000,000 Rp

$8,000,000

Rp

183,000,000

22,000,000 24,000,000 32,000,000 12,000,000 2%,000,000 6,000,000 14,000,000 20,000,000 28,000,000 Rp

261,000,000

Rp

1%4,000,000

Rp

2,106,000,000

P". isualindo )aporan )a*a Rugi Per 1531 Desem*er 200% Pen-ualan Pen-ualan Potongan Pen-ualan Pen-ualan Bersi# arga Pokok Pen-ualan Persediaan Aal Pem*elian Barang "ersedia Di-ual Persediaan Ak#ir

Rp 1,2%,000,000 Rp 10,000,000 Rp

Rp 160,000,000 Rp 1,610,000,000 Rp 1,$$0,000,000 Rp 2$0,000,000

arga Pokok Pen-ualan )a*a Kotor Biaa Pemasaran Be*an Angkut Pen-ualan !a-i dan Komisi /iraniaga !a-i Karaan Pemasaran  7umla# Biaa Pemasaran Biaa Administrasi dan &mum Be*an klan !a-i Karaan Administrasi Be*an )istrik, Air dan "elepon Be*an Peraatan dan Per*aikan Be*an Perlengkapan Be*an Pen. Peralatan Kantor Be*an Pen. Kendaraan Be*an Pen. !edung Be*an Bunga Bank  7umla# Biaa Administrasi dan &mum  "otal Biaa5*iaa )a*a Bersi# &sa#a

1,1%,000,000

Rp 1,%00,000,000 Rp 41%,000,000

Rp Rp Rp

Rp Rp Rp Rp Rp Rp Rp Rp Rp

18,000,000 36,000,000 24,000,000 Rp

$8,000,000

Rp

183,000,000

22,000,000 24,000,000 32,000,000 12,000,000 2%,000,000 6,000,000 14,000,000 20,000,000 28,000,000 Rp

261,000,000

Rp

1%4,000,000

PT. Visualindo $a(oran Peruba'an )kuitas Per 1*31 Desember 2005 Keterangan (aldo Aal Peru*a#an )a*a &sa#a Di+iden

+odal Sa'am Rp 200,000,000

(aldo Ak#ir

Rp

200,000,000

$aba Dita'an Rp $%,000,000 Rp Rp

1%4,000,000 0,000,000

Rp

13,000,000

Rp

)kuitas 2$%,000,000

Rp Rp

1%4,000,000 0,000,000

Rp

33,000,000

PT.Visualindo $a(oran Posisi Keuangan Per 31 Desember 2005 AKT,VA Akti-a $ancar Kas dan Bank Piutang Dagang Persediaan

PAS,VA Rp Rp Rp

tang k. Pendek   420,000,000 &tang Dagang 830,000,000 tang k. Pan%ang 2$0,000,000 &tang Bank

Perlengkapan Kantor  7umla# Akti+a )anar Akti-a Teta( Peralatan Kantor Akm. Pen. Peralatan Kantor Kendaraan Akm. Pen. Kendaraan !edung Akm. Pen. !edung  "ana#

Rp 1$,000,000 Total tang Rp 1,%3$,000,000 )kuitas Rp 64,000,000 'odal (a#am Rp 12,000,000 )a*a Dita#an Rp 140,000,000 )a*a &sa#a Rp 28,000,000 Di+iden Rp 200,000,000 Total )kuitas Rp 40,000,000 Rp $%,000,000

 umla' Akti-a Teta(

Rp

Total Akti-a

Rp

$22,000,000

Rp

8$%,000,000

Rp 1,%$,000,000

Rp Rp Rp Rp Rp

200,000,000 $%,000,000 1%4,000,000 0,000,000 33,000,000

3,000,000

Rp 1,36,000,000 Total Pasi-a

Rp 1,36,000,000