Tugas Pengantar Akuntansi

Felixia Beatrice Artistik Neraca Saldo Sebelum Penyesuaian 31 Desember 2008

No. Akun

100 103 104 107 108 1!1 1!" 1!3 1!4 "01 "0" "03 "04 301 30" 303 401 !01 !0" !03 !04 !0! !0# !07 !08 !09 !10

Nama Akun

Kas Piutang usaha Perlengkapan kantor Asuransi dibayar dimuka klan dibayar dimuka Kendaraan Akumulasi peny$Kendaraan Peralatan kantor Akumulasi peny$peralatan peny$perala tan kantor %tang usaha %tang bank %tang ga&i dan upah %tang bunga 'odal, (y)*eli+ia (y)*eli+ia Prie, (y)*eli+ia khtisar laba$rugi Pendapatan &asa -eban ga&i dan upah -eban asuransi -eban iklan -eban perlengkapan kantor -eban listrik dan telepon -eban pemeliharaan -eban peny$kendaraan -eban peny$peralatan peny$peral atan kantor -eban bunga -eban rupa$rupa !otal

Debit

redit

Rp 340,000 Rp 39,300,000 Rp 8,000,000 Rp 9,000,000 Rp !,400,000 Rp "1#,000,000 "1#,000,0 00

-

-

Rp Rp

Rp Rp

-

3#,000,000 -

Rp Rp Rp

-

Rp

-

8",000,000 -

Rp

-

Rp

-

Rp

-

14,000,000 19,000,000 40,000,000

-

-

-

-

-

Rp "14,000,000

"! "!,300,000

-

-

-

-

Rp 17#,000,000

77,000,000

-

-

-

-

-

-

-

7,!00,000 19 19,000,000

-

-

-

-

-

",1#0,000 8,000,000 ###

###

Jurnal !an""al Nama Akun 2008 Dec-01 Kendaraan Kas Dec-01 Peralatan Kantor Kas Utang Usaha

#e$

Debit Rp

36,000,000

Rp

12,000,000

Rp

17,00,000

Dec-0 !"lan D#$a%ar D#&u"a

Rp

,400,000

Kas Dec-08 Perleng"apan Kas

Rp

3,80,000

Dec-10 Kas

Rp

2,000,000

Rp

6,00,000

Rp

*,700,000

Rp

*,000,000

Rp

60,000

Rp

12,00,000

Rp

,100,000

Rp

18,300,000

Rp

1*,000,000

Rp

2,600,000

Dec-04 Kas Pendapatan

P#utang usaha Dec-12 'e$an Pe&el#haraan Kas Dec-14 'e$an (a)# dan upah Kas Dec-17 Pr#+e Kas Dec-20 'e$an #str#" dan elepon Kas Dec-22 Kas P#utang usaha Pendapatan Dec-24 'e$an (a)# dan upah Kas Dec-28 Utang Usaha Kas Dec-31 'e$an rupa-rupa Kas

Jurnal !an""al

Nama Akun

2008 Ayat %urnal Penyesuaian Dec-31 'e$an Perleng"apan Perleng"apan Dec-31 'e$an .surans# .surans# d#$a%ar d#&u"a

#e$

Debit Rp

6,000,000

Rp

4,00,000

Jurnal !an""al Nama Akun 2008 Dec-01 Kendaraan Kas Dec-01 Peralatan Kantor Kas Utang Usaha

#e$

Debit Rp

36,000,000

Rp

12,000,000

Rp

17,00,000

Dec-0 !"lan D#$a%ar D#&u"a

Rp

,400,000

Kas Dec-08 Perleng"apan Kas

Rp

3,80,000

Dec-10 Kas

Rp

2,000,000

Rp

6,00,000

Rp

*,700,000

Rp

*,000,000

Rp

60,000

Rp

12,00,000

Rp

,100,000

Rp

18,300,000

Rp

1*,000,000

Rp

2,600,000

Dec-04 Kas Pendapatan

P#utang usaha Dec-12 'e$an Pe&el#haraan Kas Dec-14 'e$an (a)# dan upah Kas Dec-17 Pr#+e Kas Dec-20 'e$an #str#" dan elepon Kas Dec-22 Kas P#utang usaha Pendapatan Dec-24 'e$an (a)# dan upah Kas Dec-28 Utang Usaha Kas Dec-31 'e$an rupa-rupa Kas

Jurnal !an""al

Nama Akun

2008 Ayat %urnal Penyesuaian Dec-31 'e$an Perleng"apan Perleng"apan Dec-31 'e$an .surans# .surans# d#$a%ar d#&u"a

#e$

Debit Rp

6,000,000

Rp

4,00,000

Dec-31 'e$an !"lan !"lan d#$a%ar d#&u"a Dec-31 'e$an Pen%usutan Peralatan Kantor ."u&ulas# Pen%usutan Peralatan Peralatan Kantor

Rp

*00,000

Rp

4,200,000

Dec-31 'e$an Pen%usutan Kendaraan ."u&ulas# Pen%usutan Kendaraan

Rp

1,600,000

Dec-31 'e$an 'unga Utang $unga Dec-31 'e$an (a)# Utang (a)#

Rp

600,000

Rp

1,600,000

De$#t redit

Rp

36,000,000

Rp Rp

2,000,000 10,000,000

Rp

17,00,000

Rp

,400,000

Rp

3,80,000

Kas /red#t

Rp

!8,340,000 Rp

Rp Rp Rp

2,000,000 Rp 12,00,000 Rp 17,00,000 Rp Rp Rp Rp Rp

38,000,000 ,400,000 3,80,000 6,00,000 *,700,000 *,000,000 60,000 18,300,000

Rp

1*,000,000

Rp

2,600,000

Rp Rp

113,340,000 Rp 340,000 saldo

113,000,000

Akumulasi peny$Kendaraan Rp

2,000,000

De$#t

/red#t

Rp 3#,000,000 Rp

6,00,000

Rp

*,700,000

Rp

*,000,000

Rp

60,000

saldo

Rp

43,200,000

Rp

7*,200,000

Pendapatan &asa Rp

17,600,000

De$#t

/red#t

Rp 140,900,000 Rp

18,300,000

Rp

1*,000,000 saldo

Rp

Rp Rp

17,00,000 17,600,000

Rp

176,000,000

2,600,000

-eban pemeliharaan redit

De$#t Rp Rp

Rp

6,000,000

Rp

4,00,000

/red#t 6,00,000 1*,000,000 saldo

Rp

*00,000

Rp

4,200,000

Rp

1,600,000

De$#t

P#utang usaha /red#t

Rp

!9,"00,000 Rp ,100,000

Rp

600,000

Rp

Rp

1,600,000

Rp Rp

64,300,000 Rp 3*,300,000

2,000,000

2,000,000 saldo

Peralatan kantor De$#t

/red#t

Rp

70,000,000

Rp

12,000,000

Rp

82,000,000 saldo

%tang ga&i dan upah De$#t

/red#t Rp

1,600,000

-eban ga&i dan upah De$#t

Rp Rp Rp Rp Rp

/red#t

49,000,000 *,700,000 18,300,000 1,600,000 78,600,000 saldo

-eban peny$kendaraan De$#t

/red#t

De$#t Rp

/red#t 43,200,000

Rp

43,200,000 saldo

De$#t

Rp Rp Rp

klan dibayar dimuka

Perleng"apan "antor /red#t

4,1!0,000 Rp

De$#t

6,000,000

/red#t

Rp

,400,000

Rp

4,00,000 saldo

2,000,000 saldo

De$#t

/red#t

%tang bank De$#t

/red#t

Rp 14,000,000

saldo

Rp

17,170,000

Rp

31,170,000

Rp

%tang bunga De$#t

De$#t 600,000

1#,300,000

Rp

*,000,000

-eban asuransi /red#t 4,00,000

16,400,000

2,300,000 saldo

-eban perlengkapan kantor De$#t Rp

-eban peny$peralatan kantor /red#t

/red#t

Rp

Rp

De$#t

40,000,000

Prie, (y)*eli+ia

/red#t Rp

Rp

*00,000

3,80,000

Akumulasi peny$peralatan kantor

De$#t Rp

Rp

/red#t 6,000,000

-eban rupa$rupa De$#t

/red#t

Rp

!,400,000

Rp

2,600,000

Rp

8,000,000 saldo

De$#t

Rp

.surans# d#$a%ar d#&u"a /red#t

9,000,000 Rp

4,00,000

Kendaraan De$#t

Rp 180,000,000 Rp

Rp

%tang usaha De$#t

Rp saldo

36,000,000

4,00,000 saldo Rp

Rp

/red#t

216,000,000 saldo

%tang ga&i dan upah

/red#t

De$#t

/red#t

1*,000,000 Rp "8,000,000 Rp 10,000,000

1*,000,000 Rp Rp

Rp

38,000,000 1*,000,000

'odal, (y)*eli+ia De$#t

1,600,000

/red#t

khtisar laba$rugi De$#t

/red#t

Rp"14,000,000

-eban iklan De$#t Rp

/red#t *00,000

De$#t

Rp

#,8!0,000

Rp

60,000

Rp

-eban bunga De$#t

/red#t

Rp

",1#0,000

Rp

600,000

'e$an l#str#" dan telepon /red#t

7,00,000 saldo

Rp

2,760,000 saldo

A&N ' AS !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 aldo .al 1 1 4  8 10 12 14 17 20 22 24 28 31

Rp

Rp

Rp

Rp

8,340,000 17,00,000 2,000,000 12,00,000 -

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

36,000,000 2,000,000 ,400,000 3,80,000 6,00,000 *,700,000 *,000,000 60,000 18,300,000 1*,000,000 2,600,000

A&N ' P(&!AN) &SA*A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 10 22

Rp Rp

*,200,000 Rp ,100,000

2,000,000 -

A&N ' P+#,+N)APAN AN!-# !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 8

A&N ' AS&#ANS( D(BAA# D(/&A

Rp Rp

4,10,000 3,80,000

-

!an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1

Rp

*,000,000

-

A&N ' (,AN D(BAA# D(/&A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 

Rp

,400,000

-

A&N ' +NDA#AAN !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 1

Rp Rp

A&N ' A&/&,AS( P+N&S&!AN +NDA#AAN #e$ !an""al Pos ost 2008 Dec 1

180,000,000 36,000,000

-

Debit 

redit Rp

36,000,000

A&N ' P+#A,A!AN AN!-# !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 1

Rp Rp

70,000,000 12,000,000

-

A&N ' A&/&,AS( P+N&S&!AN P+#A,A!AN AN!-# #e$ !an""al Pos Debit ost 2008 Dec 1 

redit Rp

14,000,000

A&N ' &!AN) &SA*A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 1 28

Rp

Rp Rp 1*,000,000

28,000,000 10,000,000 -

A&N ' &!AN) BAN !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1

-

Rp

40,000,000

A&N ' /-DA,Ny. F+,((A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1

-

Rp

214,000,000

A&N ' P#(4+Ny. F+,((A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 17

Rp Rp

16,300,000 *,000,000

-

A&N ' P+NDAPA!AN %ASA !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 4 22

Rp Rp Rp

140,*00,000 17,00,000 17,600,000

A&N ' B+BAN )A%( DAN &PA* !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 14 24

Rp Rp Rp

4*,000,000 *,700,000 18,300,000

-

A&N ' B+BAN ,(S!#( DAN !+,+P-N !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 20

Rp Rp

6,80,000 60,000

-

A&N ' B+BAN P+/+,(*A#AAN !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 12

Rp Rp

12,00,000 6,00,000

-

A&N ' B+BAN B&N)A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1

Rp

2,160,000

-

A&N ' B+BAN #&PA#&PA !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 31

Rp Rp

,400,000 2,600,000

-

Debit Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp #

8,340,000 22,340,000 20,340,000 37,840,000 32,440,000 28,*0,000 3,*0,000 47,0*0,000 37,3*0,000 28,3*0,000 27,740,000 40,240,000 21,*40,000 2,*40,000 350000

Debit Rp Rp #

-

N-.A&N ' 103 Saldo redit

*,200,000 34,200,000 36300000

Debit Rp #


-


4,10,000 8000000

-

N-.A&N ' 107

Saldo Debit #

6000000

Debit

#

N-.A&N ' 108 Saldo redit -

N-.A&N ' 11 Saldo redit

180,000,000 219000000

Debit

Debit

-




Rp #

-

500000

Debit Rp #

redit

#

39000000


70,000,000 82000000

-

Debit




Debit

#


-

Debit

Rp Rp #

#

Rp #

50000000


-

Debit

28,000,000 38,000,000 16000000


-

Debit

15000000

#

215000000


16,300,000 2300000

-

Debit

N-.A&N ' 501 Saldo redit Rp Rp #

Debit Rp Rp #

Rp #

#

-

N-.A&N ' 09 Saldo redit

12,00,000 16000000

Debit

-

N-.A&N ' 0 Saldo redit

6,80,000 700000

Debit Rp #


4*,000,000 8,700,000 77000000

Debit

140,*00,000 18,400,000 179000000

-


2190000

-

Debit Rp #


,400,000 8000000

-

Nama Akun

Da$tar Saldo yan" Belum Disesuaikan Debit

1 Kas 2 Piutang usaha 3 Perlengkapan kantor 4 Asuransi dibayar dimuka  klan dibayar dimuka 6 Kendaraan 7 Akumulasi peny$Kendaraan 8 Peralatan Akumulasikantor peny$peralatan * kantor

Rp

340,000)00 ... Rp 8,000,000)00 Rp 9,000,000)00 Rp !,400,000)00 ...

-

12 'odal, (y)*eli+ia

-

13 Prie, (y)*eli+ia

17 -eban pemeliharaan 18 -eban bunga 1* -eban rupa$rupa

21 %tang bunga 22 -eban asuransi 23 -eban iklan 24 -eban perlengkapan kantor 2 -eban peny$kendaraan 26 -eban peny$peralatan kantor 27 Rugi -ersih

-

... ... ... ... ...

-

...

-

... Rp 7,!00,000)00 ... Rp ",1#0,000)00 Rp 8,000,000)00 ###

20 %tang ga&i dan upah

-

-

11 %tang bank

16 -eban listrik dan telepon

-

... ...

-

1 -eban ga&i dan upah

-

-

10 %tang usaha

14 Pendapatan &asa

redit

###

Felixia Beatrice Artistik :-#S*++! 31 Desember 2008

Penyesuaian

Da$tar Saldo yan" Disesuaikan

Debit

redit

Debit

redit

-

-

Rp

340,000

-

-

-

Rp

3*,300,000

-

-

Rp

6,000,000 Rp

2,000,000

-

-

Rp

4,00,000 Rp

4,00,000

-

-

Rp

*00,000 Rp

4,00,000

-

Rp

216,000,000

-

-

-

-

Rp

-

43,200,000 -

-

Rp

Rp

16,400,000

82,000,000 -

-

-

-

-

-

-

-

-

-

-

-

-

-

Rp

1,600,000

Rp

7*,200,000 -

Rp

30,400,000

... ... ... ...

-

...

-

-

Rp

78,600,000

-

-

-

Rp

7,00,000

-

-

-

Rp

1*,000,000

-

-

Rp

2,760,000

-

-

Rp

8,000,000

-

Rp

600,000 -

Rp

1,600,000

-

Rp

1,600,000

-

Rp

600,000

-

Rp

600,000

Rp

4,00,000

-

Rp

4,00,000

-

Rp

*00,000

-

Rp

*00,000

-

Rp

6,000,000

-

Rp

6,000,000

-

Rp

43,200,000

-

Rp

43,200,000

-

Rp #

16,400,000 73200000 #

-

Rp 73200000 #

16,400,000 90800000

#

90800000

,aoran ,aba #u"i Debit

Neraca

redit

Debit

redit

-

Rp

340,000

-

-

Rp

3*,300,000

-

-

Rp

2,000,000

-

-

Rp

4,00,000

-

-

Rp

4,00,000

-

-

Rp

216,000,000

-

-

-

-

Rp

Rp

82,000,000

-

-

-

-

-

-

-

-

Rp

...

-

30,400,000

... ... ... ...

-

7*,200,000

-

-

-

Rp

78,600,000

-

-

-

Rp

7,00,000

-

-

-

Rp

1*,000,000

-

-

-

Rp

2,760,000

-

-

-

Rp

8,000,000

-

-

-

-

-

-

Rp

1,600,000

-

-

-

Rp

600,000

Rp

4,00,000

-

-

-

Rp

*00,000

-

-

-

Rp

6,000,000

-

-

-

Rp

43,200,000

-

-

-

Rp #

16,400,000 189890000 # 189890000

179000000 # 10890000 # 189890000

373650000 # 10890000 385800000

385800000 385800000


Pos

#e$ ost

Debit

redit

2008 Dec

1 aldo .al 1 1 4  8 10 12 14 17 20 22 24 28 31

Rp

Rp

Rp

Rp

8,340,000 17,00,000 2,000,000 12,00,000 -


36,000,000 2,000,000 ,400,000 3,80,000 6,00,000 *,700,000 *,000,000 60,000 18,300,000 1*,000,000 2,600,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 10 22

Rp Rp

*,200,000 Rp ,100,000

2,000,000 -


Pos

#e$ ost

Debit

redit

2008 Dec

1 8 31 Pen%esua#an

Rp Rp

4,10,000 3,80,000

Rp

6,000,000

A&N ' AS&#ANS( D(BAA# D(/&A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 31 Pen%esua#an

Rp

*,000,000

Rp

4,00,000


Pos

#e$ ost

Debit

redit

2008 Dec

1  31 Pen%esua#an

Rp

,400,000

Rp

*00,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 1

Rp Rp

A&N ' A&/&,AS( P+N&S&!AN +NDA#AAN #e$ !an""al Pos ost 2008 Dec 1 31 Pen%esua#an

180,000,000 36,000,000

-

Debit

redit Rp Rp

36,000,000 43,200,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 1

Rp Rp

70,000,000 12,000,000

-

A&N ' A&/&,AS( P+N&S&!AN P+#A,A!AN AN!-# #e$ !an""al Pos Debit ost 2008 Dec 1 31 Pen%esua#an -

redit Rp Rp

14,000,000 16,400,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 1 28

Rp

Rp Rp 1*,000,000

28,000,000 10,000,000 -


Pos

#e$ ost

Debit

redit

2008 Dec

1

-

Rp

40,000,000

A&N ' /-DA,Ny. F+,((A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1

-

Rp

214,000,000

A&N ' P#(4+Ny. F+,((A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 17

Rp Rp

16,300,000 *,000,000

-


Pos

#e$ ost

Debit

redit

2008 Dec

1 4 22

Rp Rp Rp

140,*00,000 17,00,000 17,600,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 14 24 31 Pen%esua#an

Rp Rp Rp Rp

4*,000,000 *,700,000 18,300,000 1,600,000

-


Pos

#e$ ost

Debit

redit

2008 Dec

1 20

Rp Rp

6,80,000 60,000

-


Pos

#e$ ost

Debit

redit

2008 Dec

1 12

Rp Rp

A&N ' B+BAN B&N)A #e$

12,00,000 6,00,000

-

ost 2008 Dec

1 31 Pen%esua#an

Rp Rp

2,160,000 600,000

-


Pos

#e$ ost

Debit

redit

2008 Dec

1 31

Rp Rp

,400,000 2,600,000

-

A&N ' &!AN) )A%( DAN &PA* !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an

-

Rp

1,600,000

A&N ' &!AN) B&N)A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an

-

Rp

600,000

A&N ' B+BAN AS&#ANS( !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an

Rp

4,00,000

-

A&N ' B+BAN (,AN !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an

A&N ' B+BAN P+#,+N)APAN AN!-# #e$ !an""al Pos ost 2008 Dec 31 Pen%esua#an

A&N ' B+BAN P+N&S&!AN +NDA#AAN #e$ !an""al Pos ost 2008 Dec 31 Pen%esua#an

Rp

*00,000

Debit Rp

6,000,000

Debit Rp

43,200,000

A&N ' B+BAN P+N&S&!AN P+#,+N)APAN AN!-# #e$ !an""al Pos Debit ost 2008 Dec 31 Pen%esua#an Rp 16,400,000

-

redit -

redit -

redit -


8,340,000 22,340,000 20,340,000 37,840,000 32,440,000 28,*0,000 3,*0,000 47,0*0,000 37,3*0,000 28,3*0,000 27,740,000 40,240,000 21,*40,000 2,*40,000 350000

Debit Rp Rp #

-


*,200,000 34,200,000 36300000

Debit Rp Rp #


-


4,10,000 8,000,000 2000000

-

Debit Rp #

*,000,000 500000

Debit

Rp #

-


,400,000 500000

Debit Rp #


-


180,000,000 219000000

Debit

-

N-.A&N ' 12 Saldo redit Rp #

Debit Rp #

36,000,000 76200000


70,000,000 82000000

-

Debit


-

Debit

Rp #


-

Debit

Rp Rp #

#

Rp #

50000000


-

Debit

28,000,000 38,000,000 16000000


-

Debit

14,000,000 30500000

#

215000000


16,300,000 2300000

-

Debit

N-.A&N ' 501 Saldo redit Rp Rp #

Debit Rp Rp Rp #

Rp #

-


6,80,000 700000

Debit Rp #


4*,000,000 8,700,000 77,000,000 78900000

Debit

140,*00,000 18,400,000 179000000

-


12,00,000 16000000

-

N-.A&N ' 06 Saldo

Debit Rp #

2,160,000 2790000

Debit Rp #

redit


,400,000 8000000

Debit

Debit

#

#

900000


500000

Debit

1900000


-

Debit

-


-

#

-

-


#

600000

Debit #

#

-


53200000

Debit #


9000000

Debit

-

-


19500000

-

Nama Akun

Da$tar Saldo yan" Belum Disesuaikan Debit

1 Kas 2 Piutang usaha 3 Perlengkapan kantor 4 Asuransi dibayar dimuka 5 klan dibayar dimuka 6 Kendaraan 7 Akumulasi peny$Kendaraan

Rp

340,000)00 ... Rp 8,000,000)00 Rp 9,000,000)00 Rp !,400,000)00 ...

11 %tang bank

-

12 'odal, (y)*eli+ia

-

13 Prie, (y)*eli+ia

16 -eban listrik dan telepon 17 -eban pemeliharaan 18 -eban bunga 19 -eban rupa$rupa

21 %tang bunga 22 -eban asuransi 23 -eban iklan 24 -eban perlengkapan kantor 25 -eban peny$kendaraan 26 -eban peny$peralatan kantor

-

... ... ... ... ...

-

...

-

... Rp 7,!00,000)00 ... Rp ",1#0,000)00 Rp 8,000,000)00 ###

20 %tang ga&i dan upah

-

-

15 -eban ga&i dan upah

-

... ...

10 %tang usaha

14 Pendapatan &asa

-

-

8 Peralatan Akumulasikantorpeny$peralatan 9 kantor

redit

###

Penyesuaian Debit

redit

-

-

Rp

340,000

-

-

-

Rp

3*,300,000

-

Debit

redit

-

Rp

6,000,000

Rp

2,000,000

-

-

Rp

4,00,000

Rp

4,00,000

-

-

Rp

*00,000

Rp

4,00,000

-

Rp

216,000,000

-

-

-

-

Rp

-

43,200,000 -

-

Rp

Da$tar Saldo yan" Disesuaikan

Rp

Rp

16,400,000

82,000,000 -

-

-

-

-

-

-

-

-

-

-

-

-

-

1,600,000

Rp

7*,200,000 -

Rp

30,400,000

... ... ... ...

-

...

-

-

Rp

78,600,000

-

-

-

Rp

7,00,000

-

-

-

Rp

1*,000,000

-

-

Rp

2,760,000

-

-

Rp

8,000,000

-

Rp

600,000 -

Rp

1,600,000

-

Rp

1,600,000

-

Rp

600,000

-

Rp

600,000

Rp

4,00,000

-

Rp

4,00,000

-

Rp

*00,000

-

Rp

*00,000

-

Rp

6,000,000

-

Rp

6,000,000

-

Rp

43,200,000

-

Rp

43,200,000

-

Rp #

16,400,000 73200000 #

Rp 73200000 #

16,400,000 90800000 #

90800000

Felixia Beatrice Artistik ,aoran ,aba #u"i &ntuk ta;un yan" berak;ir ada tan""al 31 Desember 2 008 Pendaatan Bebanbeban' 'e$an ga)# dan upah 'e$an asurans# 'e$an #"lan 'e$an perleng"apan "antor 'e$an l#str#" dan telepon 'e$an pe&el#haraan 'e$an pen%-"endaraan 'e$an pen%-peralatan "antor 'e$an $unga 'e$an rupa-rupa !otal Beban !otal #u"i Bersi;

Rp Rp Rp Rp Rp Rp

78,600,000 4,00,000 *00,000 6,000,000 7,00,000 1*,000,000

Rp Rp Rp Rp

43,200,000 16,400,000 2,760,000 8,000,000

Rp

176,000,000

Rp #

186,860,000 10890000

Felixia Beatrice Artistik ,aoran Peruba;an /odal &ntuk ta;un yan" berak;ir ada tan""al 31 Dese /odal Nn. Ny.Felixia 1 Des 2008 Rug# Rp 10,860,000 Pr#+e Rp 2,300,000 D#"urang# /odal Nn. Ny.Felixia 31 Des 2008

Assets Kas P#utang usaha Perleng"apan "antor .surans# d#$a%ar d#&u"a !"lan d#$a%ar d#&u"a Kendaraan ."u&ulas# pen%-Kendaraan

Rp Rp

216,000,000 7*,200,000

Peralatan "antor ."u&ulas# pen%-peralatan "antor

Rp Rp

82,000,000 30,400,000

!otal Asset

ber 2008 Rp

214,000,000

Rp #

36,160,000 177850000

Felixia Beatrice Artistik Neraca er tan""al 31 Desember 2008 *utan" Rp Rp Rp Rp Rp

340,000 3*,300,000 2,000,000 4,00,000 4,00,000

Utang usaha Utang $an" Utang ga)# dan upah Utang $unga

Rp Rp Rp Rp

1*,000,000 40,000,000 1,600,000 600,000

Rp

136,800,000

odal, 5%el##a

Rp

177,840,000

Rp #

1,600,000 236050000

!otal ;utan" dan modal

#

236050000

/odal

Jurnal !an""al 2008 Dec-31 Pendapatan usaha !"ht#sar la$a-rug#

Nama Akun Ayat %urnal Penutu

Dec-31 !"ht#sar Rug# a$a 'e$an ga)# dan upah 'e$an asurans# 'e$an #"lan 'e$an perleng"apan "antor 'e$an l#str#" dan telepon 'e$an pe&el#haraan 'e$an pen%-"endaraan 'e$an pen%-peralatan "antor 'e$an $unga 'e$an rupa-rupa Dec-31 odal 5%el##a !"ht#sar Rug#-a$a Dec-31 odal 5%el##a Pr#+e

Saldo Piutang Usaha Saldo penyisihan Piutang tak tertagih Saldo Bersih Piutang Usaha

Penyisihan piutang tak tertagih De$#t

Debit

/red#t

7,!00,000

Rp

7,*200

Rp

7,07,*2

redit saldo

Rp

Rp

176,000,000 99

Rp

186,860,000 99 99 99 99 99 99 99 99 99 99

khtisar laba$rugi De$#t Rp Rp

/red#t 186,860,000 Rp Rp 186,860,000 Rp

aldo

176,000,000 10,860,000 186,860,000

Rp

-

Pendapatan &asa Rp

10,860,000

De$#t 99

Rp

Rp

2,300,000

/red#t 176,000,000 Rp Rp Rp

140,900,000

176,000,000 Rp Rp

176,000,000 -

17,00,000 17,600,000

99 Rp aldo

-eban ga&i dan upah De$#t

Rp Rp Rp Rp Rp saldo

/red#t

49,000,000 Rp

78,600,000

*,700,000 18,300,000 1,600,000 78,600,000 Rp Rp

78,600,000 -

-eban pemeliharaan De$#t

/red#t

Rp

1",!00,000 Rp

Rp

6,00,000

Rp saldo

1*,000,000 Rp Rp

1*,000,000

1*,000,000 -

-eban bunga De$#t

Rp

",1#0,000 Rp

Rp

600,000

Rp saldo

Rp Rp

20,000,000 7,07,*2 12,4*2,07

/red#t

2,760,000 Rp Rp

2,760,000

2,760,000 -

Piutang De$#t

-eban peny$peralatan kantor

/red#t

Rp

De$#t

20,000,000

Rp saldo

aldo

Rp

-

-eban iklan De$#t Rp

/red#t *00,000 Rp

aldo

*00,000

Rp

-

-eban peny$kendaraan De$#t

/red#t

Rp

43,200,000

Rp

43,200,000

Rp saldo

43,200,000

Rp

43,200,000

-eban rupa$rupa De$#t

/red#t

Rp

!,400,000

Rp

2,600,000

Rp saldo

8,000,000

Rp

8,000,000

Rp Rp

8,000,000 -

-eban perlengkapan kantor De$#t Rp

saldo

/red#t 6,000,000

Rp

6,000,000

Rp

-

/red#t 16,400,000 Rp

16,400,000

Rp

-

De$#t

'e$an l#str#" dan telepon /red#t

Rp

#,8!0,000

Rp

60,000

Rp saldo

7,00,000

Rp

7,00,000

Rp Rp

7,00,000 -


Pos

#e$ ost

Debit

redit

2008 Dec

1 aldo .al 1 1 4  8 10 12 14 17 20 22 24 28 31

Rp

Rp

Rp

Rp

8,340,000 17,00,000 2,000,000 12,00,000 -


36,000,000 2,000,000 ,400,000 3,80,000 6,00,000 *,700,000 *,000,000 60,000 18,300,000 1*,000,000 2,600,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 10 22

Rp Rp

*,200,000 Rp ,100,000

2,000,000 -


Pos

#e$ ost

Debit

redit

2008 Dec

1 8 31 Pen%esua#an

Rp Rp

4,10,000 3,80,000

Rp

6,000,000

A&N ' AS&#ANS( D(BAA# D(/&A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 31 Pen%esua#an

Rp

*,000,000

Rp

4,00,000


Pos

#e$ ost

Debit

redit

2008 Dec

1  31 Pen%esua#an

Rp

,400,000

Rp

*00,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 1

Rp Rp

A&N ' A&/&,AS( P+N&S&!AN +NDA#AAN #e$ !an""al Pos ost 2008 Dec 1 31 Pen%esua#an

180,000,000 36,000,000

-

Debit

redit Rp Rp

36,000,000 43,200,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 1

Rp Rp

70,000,000 12,000,000

-

A&N ' A&/&,AS( P+N&S&!AN P+#A,A!AN AN!-# #e$ !an""al Pos Debit ost 2008 Dec 1 31 Pen%esua#an -

redit Rp Rp

14,000,000 16,400,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 1 28

Rp

Rp Rp 1*,000,000

28,000,000 10,000,000 -


Pos

#e$ ost

Debit

redit

2008 Dec

1

-

Rp

40,000,000

A&N ' /-DA,Ny. F+,((A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 31 Penutupan 31 Penutupan

Rp Rp

Rp 10,860,000 2,300,000

214,000,000

A&N ' P#(4+Ny. F+,((A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1

Rp

16,300,000

-

17 31 Penutupan

Rp

*,000,000 Rp

2,300,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 4 22 31 Penutupan

Rp Rp Rp Rp

140,*00,000 17,00,000 17,600,000

176,000,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 14 24 31 Pen%esua#an 31 Penutupan

Rp Rp Rp Rp

4*,000,000 *,700,000 18,300,000 1,600,000 Rp

78,600,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 20 31 Penutupan

Rp Rp

6,80,000 60,000

Rp

7,00,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 12 31 Penutupan

Rp Rp

12,00,000 6,00,000 Rp

1*,000,000

A&N ' B+BAN B&N)A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

1 31 Pen%esua#an 31 Penutupan

Rp Rp

2,160,000 600,000

Rp

2,760,000


Pos

#e$ ost

Debit

redit

2008 Dec

1 31 31 Penutupan

Rp Rp

,400,000 2,600,000

Rp

8,000,000

A&N ' &!AN) )A%( DAN &PA* !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an

-

Rp

1,600,000

A&N ' &!AN) B&N)A !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an

-

Rp

600,000

A&N ' B+BAN AS&#ANS( !an""al 2008

Pos

#e$ ost

Debit

redit

Dec

31 Pen%esua#an 31 Penutupan

Rp

4,00,000

Rp

4,00,000

A&N ' B+BAN (,AN !an""al

Pos

#e$ ost

Debit

redit

2008 Dec

31 Pen%esua#an 31 Penutupan

Rp

*00,000

Rp

A&N ' B+BAN P+#,+N)APAN AN!-# #e$ !an""al Pos ost 2008 Dec 31 Pen%esua#an 31 Penutupan

A&N ' B+BAN P+N&S&!AN +NDA#AAN #e$ !an""al Pos ost 2008 Dec 31 Pen%esua#an 31 Penutupan

Debit Rp

redit

6,000,000

Rp

Debit Rp

#e$

6,000,000

redit

43,200,000 Rp

A&N ' B+BAN P+N&S&!AN P+#,+N)APAN AN!-# #e$ !an""al Pos Debit ost 2008 Dec 31 Pen%esua#an Rp 16,400,000 31 Penutupan Rp

A&N ' (*!(SA# ,ABA #&)(

*00,000

43,200,000

redit 16,400,000

ost 2008 Dec

31 Penutupan 31 Penutupan 31 Penutupan

Rp

Rp

176,000,000

Rp

10,860,000

186,860,000


8,340,000 22,340,000 20,340,000 37,840,000 32,440,000 28,*0,000 3,*0,000 47,0*0,000 37,3*0,000 28,3*0,000 27,740,000 40,240,000 21,*40,000 2,*40,000 350000

Debit Rp Rp #

-


*,200,000 34,200,000 36300000

Debit Rp Rp #


-


4,10,000 8,000,000 2000000

-

Debit Rp #

*,000,000 500000

Debit

Rp #

-


,400,000 500000

Debit Rp #


-


180,000,000 219000000

Debit

-

N-.A&N ' 12 Saldo redit Rp #

Debit Rp #

36,000,000 76200000


70,000,000 82000000

-

Debit


-

Debit

Rp #


-

Debit

Rp Rp #

#

Rp

50000000


-

Debit

28,000,000 38,000,000 16000000


-

Debit

14,000,000 30500000

Rp Rp #

214,000,000 203,140,000 177850000


16,300,000

-

Rp #

2,300,000 

Debit

-

N-.A&N ' 501 Saldo redit Rp Rp Rp #

Debit Rp Rp Rp Rp #

Rp Rp #

-


6,80,000 7,00,000 

Debit Rp Rp #


4*,000,000 8,700,000 77,000,000 78,600,000 

Debit

140,*00,000 18,400,000 176,000,000 

-


12,00,000 1*,000,000 

-

Debit Rp Rp #

2,160,000 2,760,000 

Debit Rp Rp #

N-.A&N ' 06 Saldo redit -


,400,000 8,000,000 

Debit -

Debit -

Debit

-

N-.A&N ' 203 Saldo redit #

1900000

N-.A&N ' 205 Saldo redit #

900000


Rp #

4,00,000 

Debit Rp #

Rp #

Rp #

-


43,200,000 

Debit

-


6,000,000 

Debit Rp #


*00,000 

Debit

-

-


16,400,000 

-

N-.A&N ' 303 Saldo

Debit

redit Rp Rp #

176,000,000 10,860,000 

Felixia Beatrice Artistik Da$tar Saldo Setela; Penutuan 31 Desember 2008 Nama akun Kas Perleng"apan "antor .surans# d#$a%ar d#&u"a !"lan d#$a%ar d#&u"a Kendaraan ."u&ulas# pen%-Kendaraan Peralatan "antor ."u&ulas# pen%-peralatan "antor Utang usaha Utang $an" Utang ga)# dan upah Utang $unga odal, 5%el##a !otal

Debit Rp Rp Rp Rp Rp Rp

340,000 3*,300,000 2,000,000 4,00,000 4,00,000 216,000,000

Rp

82,000,000

#

358950000

Tugas Pengantar Akuntansi

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