No. Akun 110 112 115 116 117 123 124 210 211 310 311 312 410 411 412 510 520 521 522 523 529 530 531 532 539

Nama Akun KAS PIUTANG USAHA PERSEDIAAN ASURANSI DIBAYAR DIMUKA PERSEDIAAN TOKO PERALATAN TOKO AKUMULASI PENYUSUTAN - PERALATAN TOKO UTANG USAHA UTANG GAJI MODAL PRIVE IKHTISAR RUGI LABA PENJUALAN RETUR DAN POTONGAN PENJUALAN DISKON PENJUALAN HARGA POKOK PENJUALAN BEBAN GAJI PENJUALAN BEBAN IKLAN BEBAN PENYUSUTAN BEBAN PERSEDIAAN TOKO BEBAN PERSEDIAAN LAIN-LAIN BEBAN GAJI KANTOR BEBAN SEWA BEBAN ASURANSI BEBAN ADMINISTRASI LAIN-LAIN

WASERBA UTAMA JURNAL UMUM MARET 2010TANGGAL 2010 MARET 1 3 4 6 NO BUKTI NAMA AKUN BEBAN SEWA KAS PERSEDIAAN UTANG USAHA PERSEDIAAN KAS PIUTANG USAHA PENJUALAN HARGA POKOK PENJUALAN PERSEDIAAN KAS PIUTANG USAHA KAS PENJUALAN HARGA POKOK PENJUALAN PERSEDIAAN UTANG USAHA KAS PERSEDIAAN RETUR DAN POTONGAN PENJUALAN PIUTANG USAHA PERSEDIAAN HARGA POKOK PENJUALAN BEBAN IKLAN KAS KAS DISKON PENJUALAN PIUTANG USAHA PERSEDIAAN KAS UTANG USAHA KAS PIUTANG USAHA PENJUALAN HARGA POKOK PENJUALAN PERSEDIAAN PIUTANG USAHA KAS NO AKUN 531 110 115 210 115 110 112 410 510 115 110 112 110 410 510 115 210 110 115 411 112 115 510 521 110 110 412 112 115 110 210 110 112 410 510 115 112 110 DEBET 2,400,000 21,600,000 500,000 8,500,000 5,000,000 8,900,000 27,200,000 16,000,000 21,600,000 1,500,000 900,000 2,600,000 6,860,000 140,000 11,800,000 9,000,000 22,300,000 13,200,000 1,100,000 -

7 10

13

14

15 16

19 19 20

21

21

KAS PIUTANG USAHA

110 112

17,600,000 -

21 24 26

28

29 30

30

31

PERSEDIAAN UTANG USAHA UTANG USAHA PERSEDIAAN RETUR DAN POTONGAN PENJUALAN KAS PERSEDIAAN HARGA POKOK PENJUALAN BEBAN GAJI PENJUALAN BEBAN GAJI KANTOR KAS PERSEDIAAN TOKO KAS PIUTANG USAHA PENJUALAN HARGA POKOK PENJUALAN PERSEDIAAN KAS DISKON PENJUALAN PIUTANG USAHA UTANG USAHA KAS PERSEDIAAN JUMLAH

115 210 210 115 411 110 115 510 520 530 110 117 110 112 410 510 115 110 412 112 210 110 115

19,900,000 2,000,000 1,200,000 700,000 7,600,000 4,800,000 800,000 18,750,000 11,250,000 23,177,000 223,000 17,900,000 307,000,000

HAL. 1 KREDIT 2,400,000 21,600,000 500,000 8,500,000 5,000,000 8,900,000 27,200,000 16,000,000 21,168,000 432,000 1,500,000 900,000 2,600,000 7,000,000 11,800,000 9,000,000 22,300,000 13,200,000 1,100,000 HAL. 2 17,600,000

19,900,000 2,000,000 1,200,000 700,000 12,400,000 800,000 18,750,000 11,250,000 23,400,000 17,701,000 199,000 307,000,000

WASERBA UTAMA BUKU BESAR MARET 2010AKUN TGL MARET : KAS URAIAN 1 SALDO 1 4 7 10 13 15 16 19 19 21 21 26 28 29 30 31 REF. JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 2 JU 2 JU 2 JU 2 JU 2 JU 2 JU 2 DEBET 8,900,000 27,200,000 6,860,000 17,600,000 23,177,000 KREDIT 2,400,000 500,000 21,168,000 2,600,000 11,800,000 9,000,000 1,100,000 1,200,000 12,400,000 800,000 17,701,000 SALDO DEBET 201,200,000 198,800,000 198,300,000 207,200,000 234,400,000 213,232,000 210,632,000 217,492,000 205,692,000 196,692,000 195,592,000 213,192,000 211,992,000 199,592,000 198,792,000 221,969,000 204,268,000

AKUN TGL MARET

: PIUTANG USAHA URAIAN 1 SALDO 6 7 14 16 20 21 21 30 30 REF. JU 1 JU 1 JU 1 JU 1 JU 1 JU 2 JU 2 JU 2 JU 2 DEBET 8,500,000 22,300,000 1,100,000 18,750,000 KREDIT 8,900,000 1,500,000 7,000,000 17,600,000 23,400,000 SALDO DEBET 51,300,000 59,800,000 50,900,000 49,400,000 42,400,000 64,700,000 65,800,000 48,200,000 66,950,000 43,550,000

AKUN TGL

:

PERSEDIAAN URAIAN REF. DEBET KREDIT SALDO DEBET

MARET

1 SALDO 3 4 6 10 13 14 19 20 21 24 26 30 30

JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 1 JU 2 JU 2 JU 2 JU 2 JU 2

21,600,000 500,000 900,000 11,800,000 19,900,000 700,000 -

5,000,000 16,000,000 432,000 13,200,000 2,000,000 11,250,000 199,000

20,800,000 42,400,000 42,900,000 37,900,000 21,900,000 21,468,000 22,368,000 34,168,000 20,968,000 40,868,000 38,868,000 39,568,000 28,318,000 28,119,000

AKUN TGL MARET 1

: ASURANSI DIBAYAR DIMUKA URAIAN SALDO REF. DEBET KREDIT SALDO DEBET 5,600,000

AKUN TGL MARET

: PERSEDIAAN TOKO URAIAN 1 SALDO 29 REF. JU 2 DEBET 800,000 KREDIT SALDO DEBET 3,800,000 4,600,000

AKUN TGL MARET 1

: PERALATAN TOKO URAIAN SALDO REF. DEBET KREDIT SALDO DEBET 156,500,000

AKUN TGL MARET AKUN TGL MARET 1

: AKUMULASI PENYUSUTAN PERALATAN TOKO URAIAN SALDO : UTANG USAHA URAIAN 1 SALDO 3 13 19 REF. JU 1 JU 1 JU 1 DEBET 21,600,000 9,000,000 KREDIT 21,600,000 SALDO DEBET REF. DEBET KREDIT SALDO DEBET -

21 24 31 AKUN TGL MARET 1 : UTANG GAJI URAIAN SALDO

JU 2 JU 2 JU 2

2,000,000 17,900,000

19,900,000 -

-

REF.

DEBET -

KREDIT -

SALDO DEBET -

AKUN TGL MARET 1

: MODAL URAIAN SALDO REF. DEBET KREDIT SALDO DEBET -

AKUN TGL MARET 1

: PRIVE URAIAN SALDO REF. DEBET KREDIT SALDO DEBET 45,000,000

AKUN TGL MARET 1

: IKHTISAR RUGI LABA URAIAN SALDO REF. DEBET KREDIT SALDO DEBET -

AKUN TGL MARET

: PENJUALAN URAIAN 1 SALDO 6 10 20 30 REF. JU 1 JU 1 JU 1 JU 2 DEBET KREDIT 8,500,000 27,200,000 22,300,000 18,750,000 SALDO DEBET -

AKUN TGL MARET

: RETUR & POTONGAN PENJUALAN URAIAN 1 SALDO 14 26 REF. JU 1 JU 2 DEBET 1,500,000 1,200,000 KREDIT SALDO DEBET 30,900,000 32,400,000 33,600,000

AKUN TGL

: DISKON PENJUALAN URAIAN REF. DEBET KREDIT SALDO DEBET

MARET

1 SALDO 16 30

JU 1 JU 2

140,000 223,000

-

19,800,000 19,940,000 20,163,000

AKUN TGL MARET

: HARGA POKOK PENJUALAN URAIAN 1 SALDO 6 10 14 20 26 30 REF. JU 1 JU 1 JU 1 JU 1 JU 2 JU 2 DEBET 5,000,000 16,000,000 13,200,000 11,250,000 KREDIT 900,000 700,000 SALDO DEBET 541,000,000 546,000,000 562,000,000 561,100,000 574,300,000 573,600,000 584,850,000

AKUN TGL MARET

: BEBAN GAJI PENJUALAN URAIAN 1 SALDO 28 : BEBAN IKLAN URAIAN 1 SALDO 15 REF. JU 1 DEBET 2,600,000 KREDIT SALDO DEBET 27,000,000 29,600,000 REF. JU 2 DEBET 7,600,000 KREDIT SALDO DEBET 111,600,000 119,200,000

AKUN TGL MARET

AKUN TGL MARET 1

: BEBAN PENYUSUTAN URAIAN SALDO REF. DEBET KREDIT SALDO DEBET -

AKUN TGL MARET 1

: BEBAN PERSEDIAAN TOKO URAIAN SALDO REF. DEBET KREDIT SALDO DEBET -

AKUN TGL MARET 1

: BEBAN PENJUALAN LAIN-LAIN URAIAN SALDO REF. DEBET KREDIT SALDO DEBET 4,200,000

AKUN TGL

: BEBAN GAJI KANTOR URAIAN REF. DEBET KREDIT SALDO

TGL MARET 1 28

URAIAN SALDO

REF. JU 2

DEBET 4,800,000

KREDIT -

DEBET 60,700,000 65,500,000

AKUN TGL MARET 1 1

: BEBAN SEWA URAIAN SALDO REF. JU 1 DEBET 2,400,000 KREDIT SALDO DEBET 27,900,000 30,300,000

AKUN TGL MARET 1

: BEBAN ASURANSI URAIAN SALDO REF. DEBET KREDIT SALDO DEBET -

AKUN TGL MARET 1

: BEBAN ADMINISTRASI LAIN-LAIN URAIAN SALDO REF. DEBET KREDIT SALDO DEBET 2,600,000

NO. 110 SALDO KREDIT -

NO. 112 SALDO KREDIT -

NO. 115 SALDO KREDIT

NO. 116 SALDO KREDIT -

NO. 117 SALDO KREDIT -

NO. 123 SALDO KREDIT -

NO. 124 SALDO KREDIT 18,900,000 NO. 210 SALDO KREDIT 32,200,000 53,800,000 32,200,000 23,200,000

43,100,000 41,100,000 23,200,000 NO. 211 SALDO KREDIT -

NO. 310 SALDO KREDIT 185,100,000

NO. 311 SALDO KREDIT -

NO. 312 SALDO KREDIT -

NO. 410 SALDO KREDIT 1,073,700,000 1,082,200,000 1,109,400,000 1,131,700,000 1,150,450,000 NO. 411 SALDO KREDIT NO. 412 SALDO KREDIT

NO. 510 SALDO KREDIT NO. 520 SALDO KREDIT NO. 521 SALDO KREDIT NO. 522 SALDO KREDIT -

NO. 523 SALDO KREDIT -

NO. 529 SALDO KREDIT -

NO. 530 SALDO

KREDIT NO. 531 SALDO KREDIT NO. 532 SALDO KREDIT -

NO. 539 SALDO KREDIT -

WASERBA UTAMA NERACA SALDO MARET 2010NO. AKUN 110 112 115 116 117 123 124 210 211 310 311 312 410 411 412 510 520 521 522 523 529 530 531 532 539 NAMA AKUN KAS PIUTANG USAHA PERSEDIAAN ASURANSI DIBAYAR DIMUKA PERSEDIAAN TOKO PERALATAN TOKO AKUMULASI PENYUSUTAN - PERALATAN TOKO UTANG USAHA UTANG GAJI MODAL PRIVE IKHTISAR RUGI LABA PENJUALAN RETUR DAN POTONGAN PENJUALAN DISKON PENJUALAN HARGA POKOK PENJUALAN BEBAN GAJI PENJUALAN BEBAN IKLAN BEBAN PENYUSUTAN BEBAN PERSEDIAAN TOKO BEBAN PERSEDIAAN LAIN-LAIN BEBAN GAJI KANTOR BEBAN SEWA BEBAN ASURANSI BEBAN ADMINISTRASI LAIN-LAIN JUMLAH DEBET 204,268,000 43,550,000 28,119,000 5,600,000 4,600,000 156,500,000 45,000,000 33,600,000 20,163,000 584,850,000 119,200,000 29,600,000 4,200,000 65,500,000 30,300,000 2,600,000 1,377,650,000

KREDIT 18,900,000 23,200,000 185,100,000 1,150,450,000 1,377,650,000

WASERBA UTAMA AYAT PENYESUAIAN MARET 2010TANGGAL 2010 MARET 31 PERSEDIAAN HARGA POKOK PENJUALAN 31 BEBAN ASURANSI ASURANSI DIBAYAR DIMUKA 31 BEBAN PERSEDIAAN TOKO PERSEDIAAN TOKO 31 BEBAN PENYUSUTAN AKUMULASI PENYUSUTAN - PERALATAN TOKO 31 BEBAN GAJI PENJUALAN BEBAN GAJI KANTOR UTANG GAJI JUMLAH 115 510 532 116 523 117 522 124 520 530 211 168,020,000 1,875,000 3,100,000 9,500,000 1,200,000 800,000 184,495,000 NAMA AKUN NO AKUN DEBET

KREDIT

168,020,000 1,875,000 3,100,000 9,500,000 2,000,000 184,495,000

WASERBA UTAMA KERTAS KERJA MARET 2010NO AKUN 110 112 115 116 117 123 124 210 211 310 311 312 410 411 412 510 520 521 522 523 KAS PIUTANG USAHA PERSEDIAAN ASURANSI DIBAYAR DIMUKA PERSEDIAAN TOKO PERALATAN TOKO AKUMULASI PENYUSUTAN PERALATAN TOKO UTANG USAHA UTANG GAJI MODAL PRIVE IKHTISAR RUGI LABA PENJUALAN RETUR DAN POTONGAN PENJUALAN DISKON PENJUALAN HARGA POKOK PENJUALAN BEBAN GAJI PENJUALAN BEBAN IKLAN BEBAN PENYUSUTAN BEBAN PERSEDIAAN TOKO NAMA AKUN NERACA SALDO DEBET 204,268,000 43,550,000 28,119,000 5,600,000 4,600,000 156,500,000 45,000,000 33,600,000 20,163,000 584,850,000 119,200,000 29,600,000 185,100,000 1,150,450,000 KREDIT 18,900,000 23,200,000 DEBET 168,020,000 1,200,000 9,500,000 3,100,000 2,000,000 168,020,000 9,500,000 AJP KREDIT 1,875,000 3,100,000 NS DISESUAIKAN DEBET 204,268,000 43,550,000 196,139,000 3,725,000 1,500,000 156,500,000 45,000,000 33,600,000 20,163,000 416,830,000 120,400,000 29,600,000 9,500,000 3,100,000 KREDIT 28,400,000 23,200,000 2,000,000 185,100,000 1,150,450,000 DEBET 33,600,000 20,163,000 416,830,000 120,400,000 29,600,000 9,500,000 3,100,000 RUGI LABA KREDIT 1,150,450,000 DEBET 204,268,000 43,550,000 196,139,000 3,725,000 1,500,000 156,500,000 45,000,000 NERACA

529 530 531 532 539

BEBAN PERSEDIAAN LAIN-LAIN BEBAN GAJI KANTOR BEBAN SEWA BEBAN ASURANSI BEBAN ADMINISTRASI LAINLAIN JUMLAH

4,200,000 65,500,000 30,300,000 2,600,000 1,377,650,000

1,377,650,000 1,875,000 239,332,000 800,000

239,332,000

4,200,000 66,300,000 30,300,000 1,875,000 2,600,000 1,389,150,000

1,389,150,000

4,200,000 66,300,000 30,300,000 1,875,000 2,600,000 738,468,000 411,982,000 1,150,450,000

1,150,450,000

650,682,000

1,150,450,000

650,682,000

NERACA KREDIT 28,400,000 23,200,000 2,000,000 185,100,000 -

238,700,000 411,982,000 650,682,000

WASERBA UTAMA LAPORAN RUGI LABA MARET 2010 PENDAPATAN DARI PENJUALAN: PENJUALAN RETUR DAN POTONGAN PENJUALAN DISKON PENJUALAN PENJUALAN BERSIH HARGA POKOK PENJUALAN LABA KOTOR BEBAN OPERASI: BEBAN PENJUALAN BEBAN GAJI PENJUALAN BEBAN IKLAN BEBAN PENYUSUTAN BEBAN PERSEDIAAN TOKO BEBAN PERSEDIAAN LAIN-LAIN TOTAL BEBAN PENJUALAN BEBAN ADMINISTRASI BEBAN GAJI KANTOR BEBAN SEWA BEBAN ASURANSI BEBAN ADMINISTRASI LAIN-LAIN TOTAL BEBAN ADMINISTRASI TOTAL BEBAN OPERASI LABA OPERASI

1,150,450,000 33,600,000 20,163,000 53,763,000 1,096,687,000 416,830,000

120,400,000 29,600,000 9,500,000 3,100,000 4,200,000 166,800,000 66,300,000 30,300,000 1,875,000 2,600,000 101,075,000

WASERBA UTAMA LAPORAN EKUITAS PEMILIK MARET 2010 MODAL AWAL LABA BERSIH PRIVE KENAIKAN DALAM EKUITAS PEMILIK MODAL AKHIR 185,100,000 411,982,000 45,000,000 366,982,000 552,082,000

WASERBA UTAMA NERACA MARET 2010 ASET ASET LANCAR KAS PIUTANG PERSEDIAAN ASURANSI DIBAYAR DIMUKA PERSEDIAAN TOKO 679,857,000 ASET TETAP PERALATAN TOKO AKUM PENY PERALATAN TOKO TOTAL ASET KEWAJIBAN UTANG USAHA UTANG GAJI TOTAL KEWAJIBAN EKUITAS PEMILIK MODAL 267,875,000 411,982,000 TOTAL KEWAJIBAN DAN EKUITAS 23,200,000 2,000,000 156,500,000 28,400,000 204,268,000 43,550,000 196,139,000 3,725,000 1,500,000

449,182,000

128,100,000 577,282,000

25,200,000

552,082,000 577,282,000

WASERBA UTAMA JURNAL PENUTUP MARET 2010TANGGAL NAMA AKUN NO AKUN 410 411 412 312 312 520 521 522 523 529 530 531 532 539 312 310 310 311 DEBET 1,150,450,000 266,275,000 411,982,000 45,000,000 -

2010 MARET 31 PENJUALAN RETUR DAN POTONGAN PENJUALAN DISKON PENJUALAN IKHTISAR RUGI LABA 31 IKHTISAR RUGI LABA BEBAN GAJI PENJUALAN BEBAN IKLAN BEBAN PENYUSUTAN BEBAN PERSEDIAAN TOKO BEBAN PERSEDIAAN LAIN-LAIN BEBAN GAJI KANTOR BEBAN SEWA BEBAN ASURANSI BEBAN ADMINISTRASI LAIN-LAIN 31 IKHTISAR RUGI LABA MODAL 31 MODAL PRIVE

KREDIT 33,600,000 20,163,000 1,096,687,000 120,400,000 29,600,0009,500,000 1,500,000 4,200,000 66,300,000 30,300,000 1,875,000 2,600,000

411,982,000 45,000,000

WASERBA UTAMA NERACA SALDO MARET 2010NO. AKUN 110 112 115 116 117 123 124 210 211 310 NAMA AKUN KAS PIUTANG USAHA PERSEDIAAN ASURANSI DIBAYAR DIMUKA PERSEDIAAN TOKO PERALATAN TOKO AKUM PENY PERALATAN TOKO UTANG USAHA UTANG GAJI MODAL JUMLAH DEBET 204,268,000 43,550,000 196,139,000 3,725,000 1,500,000 156,500,000 605,682,000

KREDIT 28,400,000 23,200,000 2,000,000 552,082,000 605,682,000