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  • Latihan Perpetual PT CEMERLANG

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    Supantar Ahmad
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    NAMA AKUN Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Accounts Payable Expense Payable Incame Tax Payable PPN Outcome PPN Income Bank Permata Loan Mr. Andrian, Capital Mr. Andrian, Drawing Cost of goods sold Freight Paid Advertising Expense Telephone and Electricity expenses Store Supplies Expense Depreciation Expense Insurance Expense Rent

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    NAMA AKUN Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Accounts Payable Expense Payable Incame Tax Payable PPN Outcome PPN Income Bank Permata Loan Mr. Andrian, Capital Mr. Andrian, Drawing Cost of goods sold Freight Paid Advertising Expense Telephone and Electricity expenses Store Supplies Expense Depreciation Expense Insurance Expense Rent

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    3K views27 pages

    Latihan Perpetual PT CEMERLANG

    Uploaded by

    Supantar Ahmad
    NAMA AKUN Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Accounts Payable Expense Payable Incame Tax Payable PPN Outcome PPN Income Bank Permata Loan Mr. Andrian, Capital Mr. Andrian, Drawing Cost of goods sold Freight Paid Advertising Expense Telephone and Electricity expenses Store Supplies Expense Depreciation Expense Insurance Expense Rent

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 27

    no

    1-1100
    1-1200
    1-1300
    1-1400
    1-1500
    1-1600
    1-1700
    1-1800
    1
    73051
    76703

    2-1100
    2-1200
    2-1300
    2-1400
    2-1500

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

    4-1200
    5-1100
    5-1200
    6-1000
    6-1100
    6-1200
    6-1300
    6-1400
    6-1500
    6-1600
    6-1700
    6-1800
    7-1100
    8-1100
    8-1200

    NAMA AKUN
    Cash in Bank
    Petty Cash
    Accounts Receivable
    Allowance for Doubtful Debt
    Inventory
    Store Supplies
    Prepaid Insurance
    Prepaid Rent
    Prepaid Tax
    Equipment at Cost
    Equipment Accum Dep
    Accounts Payable
    Expense Payable
    Incame Tax Payable
    PPN Payable
    PPN Outcome
    PPN Income
    Bank Permata Loan
    Mr. Andrian, Capital
    Mr. Andrian, Drawing
    Sales
    Sales Retur
    Cost of goods Sold
    Freight Paid
    Advertising Expenses
    Telephone & Electricity expenses
    Store Supplies Expenses
    Bad Debt Expense
    Depreciation Expense
    Insurance Expense
    Rent Expense
    Wages & Salaries
    Other Operating Expense
    Interest Revenue
    Interest Expense
    Bank Service Charge

    DAFTAR SALDO
    DEBIT
    KREDIT
    195,680,000
    4,850,000
    658,350,000
    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

    PD SUBUR
    NERACA LAJUR
    PER 31 DESEMBER
    PENYESUAIAN
    DEBIT

    97,550,000
    89,380,000
    285,000,000
    364,130,000
    26,400,000
    1,530,800,000
    52,000,000
    1,151,900,000
    8,800,000
    5,150,000
    8,900,000
    4,950,000
    15,300,000
    16,500,000
    14,300,000
    23,300,000
    36,300,000
    10,100,000
    5,800,000
    11,800,000
    6,600,000
    3,042,260,000

    3,042,260,000

    PD SUBUR
    NERACA LAJUR
    PER 31 DESEMBER 2009
    PENYESUAIAN
    N. STLH DISESUAIKAN
    KREDIT
    DEBIT
    KREDIT
    195,680,000
    5,950,000
    709,500,000
    17,800,000
    601,400,000
    10,800,000
    15,300,000
    21,300,000
    15,000,000
    63,300,000
    16,500,000
    724,680,000
    -

    LAPORAN L/R
    DEBIT
    KREDIT

    NERACA
    DEBIT
    204,590,000
    5,950,000
    709,500,000
    601,400,000
    4,850,000
    14,050,000
    18,800,000
    15,000,000
    63,300,000

    285,000,000
    365,250,000
    26,200,000

    26,200,000
    1,601,300,000

    1,601,300,000

    50,000,000
    1,225,500,000
    8,800,000
    4,875,000

    50,000,000
    1,225,500,000
    8,800,000
    4,875,000

    8,900,000
    4,950,000

    9,700,000
    10,600,000

    15,300,000

    31,575,000

    16,500,000
    14,300,000
    23,300,000
    36,300,000
    10,100,000

    17,750,000
    15,550,000
    25,800,000
    39,800,000
    9,800,000
    5,800,000

    12,480,000
    6,600,000
    3,102,335,000

    3,016,330,000

    11,420,000
    12,480,000
    6,850,000
    1,469,080,000

    1,612,720,000

    1,663,640,000

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

    NERACA
    KREDIT

    35,475,000

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

    285,000,000
    365,250,000

    1,520,000,000

    no
    1-1100
    1-1200
    1-1300
    1-1400
    1-1500
    1-1600
    1-1700
    1-1800
    Jan-00
    Jan-10
    Jan-20
    Jan-00
    10-Jan
    2-1100
    2-1200
    2-1300
    2-1400
    2-1500
    2-1600
    Feb-00
    3-1100
    3-1200
    4-1100
    4-1300
    5-1100
    5-1200

    DAFTAR SALDO
    DEBIT
    KREDIT

    NAMA AKUN
    Cash in Bank
    Petty Cash
    Accounts Receivable
    Allowance for Doubtful Debt
    Merchandise Inventory
    Store Supplies
    Prepaid Insurance
    Prepaid Rent
    Prepaid Tax
    PPN Income
    Prepaid PPN

    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

    Equipment at Cost
    Equipment Accum Dep
    Accounts Payable
    Expense Payable
    Income Tax Payable
    PPN Payable
    PPN Outcome
    Dividen payable
    Bank Permata Loan
    Capital Stock
    Dividend
    Sales
    Sales Return
    Cost of goods Sold
    Freight Paid

    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

    6-1000 Advertising Expenses

    4.925.000

    6-1100 Telephone & Electricity


    expenses
    6-1200 Store
    Supplies Expenses

    8.700.000

    6-1300
    6-1400
    6-1500
    6-1600
    6-1700
    6-1800
    8-1100
    9-1100
    9-1200
    9-1300

    Bad Debt Expense


    Depreciation Expense
    Insurance Expense
    Rent Expense
    Wages & Salaries
    Other Operating Expense
    Interest Revenue
    Interest Expense
    Bank Service Charge
    Income Tax Expense
    Jumlah

    Rp

    4.750.000
    15.100.000
    16.500.000
    14.300.000
    23.300.000
    36.300.000
    9.600.000
    6.985.000
    1.200.000
    6.600.000
    4.520.785.000

    4.520.785.000

    PD CEMERLANG
    NERACA LAJUR
    PER 31 DESEMBER 2
    PENYESUAIAN
    DEBIT

    PD CEMERLANG
    NERACA LAJUR
    PER 31 DESEMBER 2009
    PENYESUAIAN
    N. STLH DISESUAIKAN
    KREDIT
    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
    Net sales
    HARGA POKOK PENJUALAN
    LABA KOTOR
    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

    1,601,300,000
    50,000,000
    1,551,300,000
    1,225,500,000
    325,800,000
    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
    151,550,000

    LABA DARI USAHA


    PENDAPATAN DAN BEBAN DI LUAR USAHA
    Interest revenue
    Interest Expenses
    Bank service charge

    11,420,000
    162,970,000
    12,480,000
    6,850,000
    19,330,000

    LABA SEBELUM PAJAK


    income tax expense
    LABA BERSIH SETELAH PAJAK

    143,640,000

    40,219,200

    103,420,800

    PD ANGKASA
    LAPORAN PERUBAHAN MODAL
    Untuk Periode yang berakhir 31 Desember 2010

    Modal 1 Januari 2010


    laba bersih tahun 2010
    Adrian Drawing
    Adrian capital per 31 Desember 2010

    PD ANGKASA
    LAPORAN PERUBAHAN MODAL
    uk Periode yang berakhir 31 Desember 2010

    er 2010

    Rp
    Rp

    Rp

    365,250,000

    Rp
    Rp

    77,220,800
    442,470,800

    103,420,800
    26,200,000

    PD ANGKASA
    NERACA
    Per 31 Desember 2010
    AKTIVA
    Cash in Bank

    Rp

    204,590,000

    Petty Cash

    Rp

    5,950,000

    Rp

    674,025,000

    Merchandise Inventory

    Rp

    601,400,000

    Store Supplies

    Rp

    4,850,000

    Prepaid Insurance

    Rp

    14,050,000

    Prepaid Rent

    Rp

    18,800,000

    Rp

    45,550,000

    Rp

    1,569,215,000

    Accounts Receivable

    Rp

    709,500,000

    Allowance for Doubt Debt

    Rp

    35,475,000

    Prepaid Tax-PPh
    Equipment At Cost

    Rp

    63,300,000

    Equipment Accum Dep

    Rp

    17,750,000

    PD ANGKASA
    NERACA
    Per 31 Desember 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

    Hendrawan, Capital

    Rp

    442,470,800

    Retained earning

    Rp

    1,571,790,000

    PD SUBUR
    JURNAL PENUTUP
    PER 31 DESEMBER 2009
    TGL
    NAMA AKUN
    DEBIT
    31 Sales
    Rp
    1,601,300,000
    Interest Revenue
    Rp
    11,420,000
    Income Summary
    (Penutup pendapatan)
    31 Income Summary
    Freight Paid
    Advertising Expenses
    Telephone & Electricity expenses

    Rp

    1,459,299,200

    Rp

    103,420,800

    Rp

    50,000,000

    Store Supplies Expenses


    Bad Debt Expense
    Depreciation Expense
    Insurance Expense
    Rent Expense
    Wages & Salaries
    Other Operating Expense
    Interest Expenses
    Bank service charge
    Income tax expense
    Cost of good sold
    (Penutup Beban )
    31 Hendrawan Drawing
    Hendrawan Capital
    31 (Penutup prive )
    Hendrawan Capital
    Income summary

    KREDIT

    Rp

    1,612,720,000
    #REF!

    Rp
    Rp

    8,800,000
    4,875,000

    Rp
    Rp
    Rp

    9,700,000
    10,600,000
    31,575,000

    Rp
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp

    17,750,000
    15,550,000
    25,800,000
    39,800,000
    9,800,000
    12,480,000
    6,850,000
    40,219,200
    1,225,500,000

    Rp

    103,420,800

    Rp

    50,000,000

    PD SUBUR
    NERACA SETELAH PENUTUPAN
    Per 31 Desember 2009
    N0

    NAMA AKUN
    Cash in Bank
    Petty Cash
    Accounts Receivable
    Allowance for Doubt Debt
    Merchandise Inventory
    Store Supplies
    Prepaid Insurance
    Prepaid Rent
    Prepaid Tax-PPh
    Equipment At Cost
    Equipment Accum Dep
    Accounts Payable
    Expense Payable
    Income Tax Payable
    PPN Payable
    PPN Outcome
    PPN Income
    Bank Permata Loan
    Hendrawan, Capital

    DEBIT
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp
    Rp

    Rp

    KREDIT
    200,080,000
    4,850,000
    658,350,000
    Rp

    19,750,500

    Rp
    Rp
    Rp

    17,100,000
    724,680,000
    4,500,000

    Rp

    8,170,000

    Rp
    Rp
    1,356,330,000 Rp

    285,000,000
    297,129,500
    1,356,330,000

    374,400,000
    7,000,000
    14,050,000
    19,300,000
    15,000,000
    63,300,000

    PD SUBUR
    LAPORAN ARUS KAS
    Per 31 Desember 2009
    PENERIMAAN
    2
    2
    2
    PENGELUARAN
    1
    1
    1
    KELEBIHAN KAS
    KAS DAN SETARA KAS AWAL PERIODE
    KAS DAN SETARA KAS AWAL PERIODE

    PD SUBUR
    ORAN ARUS KAS
    31 Desember 2009

    3
    3
    7
    10

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