Rini Contoh Soal

No akun

keterangan kas !iutang dagang !erlengka!an 'otogra( !erlengka!an kantor se+ diba,ar dimuka !eralatan 'otogra( !eralatan kantor utang dagang modal -endra !enda!atan 'otogra( beban ga/i kar,a+an !enda!atan bunga !enda!atan e+a  Total  Total

PHOTO STUDIO INTAN Neraca Saldo Per 31 Desember 2010 debet kredit ! 2"#230#000$00 ! %1#&20#000$00 ! %#)20#000$00 ! *#130#000$00 ! 11#000#000$00 ! *�#000$00 ! 11#"00#000$00 ! 31#200#000$00 ! &2#%00#000$00 ! %"#.)"#000$00 ! 12#200#000$00 ! 3"#000$00 ! 3#)00#000$00 ! 213#"00#000$00 213#"00#000$00 

 /urnal !en,esuaian tanggal keterangan re' debet 31 2010 1$ beban !iutang dagang ! %".#)"0$00 desember cadangan kerugian !iutang 2$ beban !erlengka!an 'otogra( ! 2#)20#000$00 !erlengka!an 'otogra( 3$ beban !erlengka!an kantor ! 1#130#000$00 !erlengka!an kantor *$ beban se+a gedung ! 1#)00#000$00 se+a diba,ar dimuka "$ !iutang bunga ! 11"#000$00 !enda!atan bunga )$ beban ga/i kar,a+an ! 1#200#000$00 utang ga/i kar,a+an .$ !enda!atan se+a ! )00#000$00 se+a diterima dimuka &$ beban !en, !eralatan 'otogra( ! %#)00#000$00 akum$!en,$!rltn$'otogra( beban !en,usutan !erltn kantor ! 1#1"0#000$00 akum$!n,$!rltn$kntor %$ beban !!- !asal 2" ! 3#013#."0$00 utang !!- !asal 2"2% total ! 21#%&)#*00$00

kredit !

%".#)"0$00

!

2#)20#000$00

!

1#130#000$00

!

1#)00#000$00

!

11"#000$00

!

1#200#000$00

!

)00#000$00

!

%#)00#000$00

!

1#1"0#000$00

! 3#013#."0$00 ! 21#%&)#*00$00

no akun

akun kas !iutang dagang !erlengka!an 'otogra( !erlengka!an kantor se+a ddm !eralatan 'otogra( !eralatan kantor utang dagang modal -endra !enda!atan 'otogra( beban ga/i karia+an !enda!atan bunga !enda!atan se+a

neraca saldo debet kredit ! 2"#230#000$00 ! %1#&20#000$00 ! %#)20#000$00 ! *#130#000$00 ! 11#000#000$00 ! *�#000$00 ! 11#"00#000$00 ! ! ! ! 12#200#000$00 ! !

31#200#000$00 &2#%00#000$00 %"#.)"#000$00 3"#000$00 3#)00#000$00

! 213#"00#000$00 ! 213#"00#000$00 beban kerugian !iutang cadangan kerugian !iutang b$!erlengka!an 'otogra( b$!erlengka!an kantor b$se+a gedung !iutang bunga utang ga/i kar,a+an utang !enda!atan se+a b$!en,$!eralatan 'otogra( akm$!en,$!eralatan 'otogra( b$!en,$ !eralatan kantor akm$!n,$!eralatan kantor b$!!- !asal 2" utang !!- !asal 2"2% aba bersi-

!-oto studio intan Neraca a/ur !er 31 desember 2010 debet

!en,esuaian kredit

! ! !

!

1#200#000$00 !

!

)00#000$00

!

%".#)"0$00

! !

! ! ! !

! ! ! !

!

!

! !

!

3#013#."0$00

! ! 21#%&)#*00$00 !

! !

1#200#000$00 )00#000$00

!

%#)00#000$00

!

1#1"0#000$00

1#1"0#000$00

1#1"0#000$00 !

%".#)"0$00

%#)00#000$00

%#)00#000$00

1#1"0#000$00

! 2#)20#000$00 1#130#000$00 1#)00#000$00 11"#000$00

1#200#000$00 )00#000$00

%#)00#000$00 !

%".#)"0$00

%".#)"0$00

2#)20#000$00 1#130#000$00 1#)00#000$00 11"#000$00 ! !

!

NSSP debet kredit ! 2"#230#000$00 ! %1#&20#000$00 2#)20#000$00 ! .#000#000$00 1#130#000$00 ! 3#000#000$00 1#)00#000$00 ! %#*00#000$00 ! *�#000$00 ! 11#"00#000$00 ! 31#200#000$00 ! &2#%00#000$00 ! %"#.)"#000$00 ! 13#*00#000$00 11"#000$00 ! 1"0#000$00 ! 3#000#000$00

3#013#."0$00

3#013#."0$00 ! 3#013#."0$00 21#%&)#*00$00 ! 22%#"3)#*00$00 ! 22%#"3)#*00$00

debet

aba rugi kredit

Neraca debet kredit ! 2"#230#000$00 ! %1#&20#000$00 ! .#000#000$00 ! 3#000#000$00 ! %#*00#000$00 ! *�#000$00 ! 11#"00#000$00 ! 31#200#000$00 ! &2#%00#000$00

! %"#.)"#000$00 ! 13#*00#000$00 ! ! ! ! ! !

1"0#000$00 3#000#000$00

%".#)"0$00

! !

%".#)"0$00

! !

1#200#000$00 )00#000$00

!

%#)00#000$00

!

1#1"0#000$00

2#)20#000$00 1#130#000$00 1#)00#000$00 !

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!

11"#000$00

%#)00#000$00 1#1"0#000$00 3#013#."0$00

! 3#013#."0$00 ! 33#*.1#*00$00 ! %&#%1"#000$00 ! 1%)#0)"#000$00 ! 130#)21#*00$00 ! )"#**3#)00$00 ! )"#**3#)00$00 ! %&#%1"#000$00 ! %&#%1"#000$00 ! 1%)#0)"#000$00 ! 1%)#0)"#000$00

!-oto setudio intan la!oran labarugi !er 31 desember 2010 pendapatan fotogra Beban Usaha: beban ga/i kar,a+an beban !en,$!eralatan 'otogra( beban !erlengka!an 'otogra( beban !erlengka!an kantor beban se+a gedung beban !en,$!eralatan kantor Laba Usaha Pendapatan diluar usaha: !enda!atan se+a !enda!atan bunga Beban diluar Usaha: beban kerugian !iutang dagang laba diluar usa-a Laba Bersih sebelum pajak 

beban !a/ak !eng-asilan !s$2" Laba Setelah Pajak 

!

%"#.)"#000$00

! 13#*00#000$00 ! %#)00#000$00 ! 2#)20#000$00 ! 1#130#000$00 ! 1#)00#000$00 ! 1#1"0#000$00  ! !

2%#"00#000$00 ))#2)"#000$00

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3#000#000$00 1"0#000$00  3#1"0#000$00 %".#)"0$00 4 ! !

2#1%2#3"0$00 )&#*".#3"0$00

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3#013#."0$00 )"#**3#)00$00

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UD$AN56A 7A8A la!oran laba rugi !er 31 desember 2010 Penjualan retur !en/ualan !otongan !en/ualan !en/ualan bersipersediaan awal harga pokok penjualan !embelian retur !embelian !otongan !embelian

! !

!ersediaan barang tersedia di/ual !ersediaan barang dagang 9ak-ir: -arga !okok !en/ualan laba kotor beban operasional beban ga/i bagian toko beban !erlengka!an toko !en,usutan !eralatan toko beban iklan total beban o!erasional beban administrasi dan umum beban ga/i bagian kantor beban !erlengka!an kantor beban se+a beban listrik#air dan tele!on !en,usutan !eralatan toko total beban administrasi dan umum total beban usa-a laba bersih usaha

! ! ! !

! ! ! ! !

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2#"00#000$00 1#130#000$00

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1*%#000#000$00

2#"00#000$00 ."0#000$00  ! ! !

3#2"0#000$00 1*"#."0#000$00 20#000#000$00

)#000#000$00 3#"00#000$00 1#2"0#000$00 1#000#000$00  !

11#."0#000$00

3#"00#000$00 3#000#000$00 2#"00#000$00 2#"00#000$00 )2"#000$00  !

12#12"#000$00

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 ! 23#&."#000$00 4   Rp 22,!",###$##