AJPPERUSAHAAN PENGIRIMAN BARANG KOBRAAJPPER 31 DESEMBER 2008biaya bunga25,000kas25,000beban perlengkapan kantor1,550,000perlengkapan kantor1,550,000biaya asuransi1,000,000asuransi di bayar di muka1,000,000biaya iklan 1,150,000iklan di bayar di muka1,150,000biaya sewa2,833,3002,833,333sewa di bayar dimuka2,833,300beban penyu peralatan815,000akm penyu peralatan815,000beban penyu kendaraan12,720,000akm penyu kendaraan12,720,000biaya kendaraan150,000hutang biaya kendaraan150,000biaya air dan listrik225,500hutang air dan listrik225,500biaya telfon124,500hutang telfon124,500biaya upah dan gaji375,000utang upah dan gaji375,000

KERTAS KERJAPERUSAHAAN PENGIRIMAN BARANG KOBRANERACA LAJUR/ KERTAS KERJAPER 31 DESEMBER 2008NOAKUNNERACA SALDOAJPNSDL/RNERACADKDKDKDKDKKAS6,800,00025,0006,775,0006,775,000PIUTANG12,400,00012,400,00012,400,000PERLENGKAPAN KANTOR1,650,0001,550,000100,000100,000ASURANSI DI BAYAR DIMUKA1,350,0001,000,000350,000350,000IKLAN DI BAYAR DIMUKA1,400,0001,150,000250,000250,000SEWA DI BAYAR DIMUKA3,400,0002,833,300566,700566,700PERALATAN8,150,0008,150,0008,150,000AKM PENYU PERALATAN2,000,000815,0002,815,0002,815,000KENDARAAN63,600,00063,600,00063,600,000AKM PENYU KENDARAAN11,600,00012,720,00024,320,00024,320,000UTANG USAHA4,000,0004,000,0004,000,000UTANG AIR DAN LISTRIK225,500225,500225,500UTANG TELFON124,500124,500124,500UTANG GAJI375,000375,000375,000UTANG BIAYA KENDARAAN150,000150,000150,000UTANG BANK23,600,00023,600,00023,600,000MODAL RUDI10,000,00010,000,00010,000,000PRIVE BUDI2,000,0002,000,0002,000,000MODAL ERA8,000,0008,000,0008,000,000PRIVE ERA1,000,0001,000,0001,000,000MODAL WAHIDI38,350,00038,350,00038,350,000PRIVE WAHIDI7,000,0007,000,0007,000,000PENDAPATAN JASA PENGIRIMAN116,900,000116,900,000116,900,000BIAYA PENGIRIMAN83,900,00083,900,00083,900,000BIAYA PERLENGKAPAN1,550,0001,550,0001,550,000BIAYA IKLAN1,150,0001,150,0001,150,000BIAYA ASURANSI1,000,0001,000,0001,000,000BIAYA SEWA2,833,3002,833,3002,833,300BIAYA PENYU PERALATAN KANTOR815,000815,000815,000BIAYA PENYU KENDARAAN12,720,00012,720,00012,720,000BIAYA AIR DAN LISTRIK1,500,000225,5001,725,5001,725,500BIAYA TELFON2,700,000124,5002,824,5002,824,500BIAYA UPAH DAN GAJI9,600,000375,0009,975,0009,975,000BIAYA KENDARAAN3,800,000150,0003,950,0003,950,000BIAYA UMUM DLL3,850,0003,850,0003,850,000BIAYA BUNGA350,00025,000375,000375,000JUMLAH214,450,000214,450,00020,968,30020,968,300228,860,000228,860,000126,668,300116,900,000102,191,700111,960,000RUGI9,768,300(9,768,300)126,668,300107,131,700102,191,700121,728,300

LRPERUSAHAAN PENGIRIMAN BARANG KOBRA LAPORAN LABA RUGIPER 31 DESEMBER 2008

PENDAPATAN JASA PENGIRIMAN116,900,000BIAYA PENGIRIMAN 83,900,000BIAYA PERLENGKAPAN 1,550,000BIAYA IKLAN1,150,000BIAYA ASURANSI1,000,000BIAYA SEWA2,833,300BIAYA PENYU PERALATAN KANTOR815,000BIAYA PENYU KENDARAAN12,720,000BIAYA AIR DAN LISTRIK1,725,500BIAYA TELFON2,824,500BIAYA UPAH DAN GAJI9,975,000BIAYA KENDARAAN3,950,000BIAYA UMUM DLL3,850,000BIAYA BUNGA375,000126,668,300(9,768,300)PERHITUNGAN PEMBAGIAN RUGI JUMLAH RUDI5,860,980ERA1,953,660WAHIDI1,953,660

PMPERUSAHAAN PENGIRIMAN BARANG KOBRALAPORAN PERUBAHAN MODALPER 31 DESEMBER 2008MODAL AWALRUDIERA WAHIDITOTAL10,000,0008,000,00038,350,00056,350,000RUGI5,860,9801,953,6601,953,6609,768,3004,139,0206,046,34036,396,34046,581,700PRIVE2,000,0001,000,0007,000,00010,000,000MODAL AKHIR2,139,0205,046,34029,396,34036,581,700

NERACAPERUSAHAAN PENGIRIMAN BARANG KOBRANERACAPER 31 DESEMBER 2008AKTIVAPASIVAAKTIVA LANCAR:KEWAJIBAN LANCAR:KAS6,775,000UTANG USAHA4,000,000PIUTANG12,400,000UTANG AIR DAN LISTRIK225,500PERLENGKAPAN KANTOR100,000UTANG TELFON124,500ASURANSI DI BAYAR DIMUKA350,000UTANG GAJI375,000IKLAN DIBAYAR DIMUKA250,000UTANG BIAYA KENDARAAN150,000SEWA DIBAYAR DIMUKA566,700UTANG BANK23,600,000JUMLAH AKTIVA LANCAR20,441,700JUMLAH KEWAJIBAN LANCAR28,475,000AKTIVA TETAP:PERALATAN8,150,000AKM PENYU PERALATAN2,815,0005,335,000KENDARAAN63,600,000AKM PENYU KENDARAAN24,320,00039,280,000JUMLAH AKTIVA TETAP44,615,000MODAL AKHIR36,581,700JUMLAH AKTIVA65,056,700JUMLAH PASIVA65,056,700