UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx

7/23/2019 UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx

1/20

UD ARJUNA

KODE PERKIRAAN AKUNTANSI

NO REK. NAMA REKENING

111 Kas

112 Piutang Dagang

113 Persediaan Barang Dagang

114 Perlengkapan

115 Sewa Dibayar Dimuka

121 Meubel

122 Akumulasi Depresiasi Meubel

211 Utang Dagang

212 Utang a!i

213 Utang Bunga

214 Pen!ualan Diterima Dimuka

215 Utang "esel #angka Pan!ang

3$$ %k&tisar 'aba (ugi

311 M)dal Abimanyu

312 Pri*e Abimanyu

411 Pen!ualan

412 P)t)ngan +unai Pen!ualan

413 (etur dan P)t)ngan Pen!ualan

511 Pembelian

512 P)t)ngan +unai Pembelian

513 (etur dan P)t)ngan Pembelian

514 Biaya Angkut Pembelian

515 Biaya a!i

51, Biaya Sewa

51- Depresiasi Meubel

51. Biaya 'istrik

51/ Biaya Perlengkapan

52$ Biaya Bunga

521 0arga P)k)k Pen!ualan


2/20

UD ARJUNA

JURNAL UMUM

PER 31 DESEMBER 19

TGL NAMA REKENING KODE

12311//, Piutang Dagang 112

12311//, Pen!ualan 41112311//, (etur dan P)t)ngan Pen!ualan 413


12311//,Kas 111

12311//, P)t)ngan +unai Pen!ualan 412


12311//, Pembelian 511

12311//, Utang Dagang 211


12311//, (etur dan P)t)ngan Pembelian 513

12311//, Utang Dagang 21112311//, P)t)ngan +unai Pembelian 512

12311//,Kas 111

12311//, Biaya Angkut Pembelian 514

12311//,Kas 111

TOTAL


3/20

6

DEBET KREDIT

(p 34,-$$$$$

(p 34,-$$$$$(p .2$$$$$

(p .2$$$$$

(p 32/$$$$$$

(p 1$3$$$$$

(p 33/3$$$$$

(p 1-5/$$$$$

(p 1-5/$$$$$

(p -43$$$$

(p -43$$$$

(p 1/44$$$$$(p ,$$$$$$

(p 1..4$$$$$

(p /3$$$$$

(p /3$$$$$

Rp 1,081,230,000 Rp 1,081,230,000


4/20

UD ARJUNA

BUKU BESAR

PER 31 DESEMBER 19

TGL NAMA REKENING KODE

12311//,Kas 111

12311//,Kas 11112311//,Kas 111

111 Tota




112 Tota




211 Tota12311//, Pen!ualan 411

!11 Tota


!12 Tota

12311//, (etur dan P)t)ngan Pen!ualan 413

!13 Tota


"11 Tota

12311//, P)t)ngan +unai Pembelian 512

"12 Tota


"13 Tota


"1! Tota

G#a$% Tot


5/20

6

DEBET KREDIT

(p 32/$$$$$$

(p 1..4$$$$$(p /3$$$$$

(p 32/$$$$$$ (p 1/--$$$$$

(p 34,-$$$$$

(p .2$$$$$

(p 33/3$$$$$

(p 34,-$$$$$ (p 34-5$$$$$

(p 1-5/$$$$$

(p -43$$$$

(p 1/44$$$$$

(p 2$1.3$$$$ (p 1-5/$$$$$(p 34,-$$$$$

(p (p 34,-$$$$$

(p 1$3$$$$$

(p 1$3$$$$$ (p

(p .2$$$$$

(p .2$$$$$ (p

(p 1-5/$$$$$

(p 1-5/$$$$$ (p

(p ,$$$$$$

(p (p ,$$$$$$

(p -43$$$$

(p (p -43$$$$

(p /3$$$$$

(p /3$$$$$ (p

(p 1$.123$$$$ (p 1$.123$$$$


6/20

UD ARJUNA

NERA&A SALDO

PER. 31 DESEMBER 1996

NAMA REKENING RE' DEBET

Kas 111 (p 5,-$$$$

Piutang Dagang 112 (p 3-1$$$$$Persediaan Barang Dagang 113 (p ,$5$$$$$

Perlengkapan 114 (p 3/3$$$$

Sewa Dibayar Dimuka 115 (p ,$$$$$$

Meubel 121 (p 2,5$$$$$

Akumulasi Depresiasi Meubel 122

Utang Dagang 211

Utang a!i 212

Utang Bunga 213

Pen!ualan Diterima Dimuka 214

Utang "esel #angka Pan!ang 215%k&tisar 'aba (ugi 3$$

M)dal Abimanyu 311

Pri*e Abimanyu 312 (p 4.$$$$$$

Pen!ualan 411

P)t)ngan +unai Pen!ualan 412 (p 1$3$$$$$

(etur dan P)t)ngan Pen!ualan 413 (p .2$$$$$

Pembelian 511 (p 1-5/$$$$$

P)t)ngan +unai Pembelian 512

(etur dan P)t)ngan Pembelian 513

Biaya Angkut Pembelian 514 (p /3$$$$$

Biaya a!i 515 (p .2-5$$$$

Biaya Sewa 51, (p -$$$$$$

Depresiasi Meubel 51-

Biaya 'istrik 51. (p 5.$$$$$

Biaya Perlengkapan 51/

Biaya Bunga 52$ (p 2/$$$$$

0arga P)k)k Pen!ualan 521

++A' (p 4./.5$$$$


7/20


8/20

UD ARJUNA

JURNAL PEN(ESUAIA

PER 31 DESEMBER 19

TGL URAIAN KODE

12311//, Biaya Perlengkapan 51/

12311//, Perlengkapan 11412311//, Biaya Sewa 51,

12311//, Sewa Dibayar Dimuka 115

12311//, Pen!ualan Diterima Dimuka 214

12311//, Pen!ualan 411

12311//, Depresiasi Meubel 51-

12311//, Akumulasi Depresiasi Meubel 122

12311//, Biaya a!i 515

12311//, Utang a!i 212

12311//, Biaya Bunga 52$

12311//, Utang Bunga 21312311//, 0arga P)k)k Pen!ualan 521

12311//, Persediaan Barang Dagang 113


12311//, P)t)ngan +unai Pembelian 512


12311//, Persediaan Barang Dagang 113


TOTAL


9/20

6

DEBET KREDIT

(p 25.$$$$

(p 25.$$$$(p 5$$$$$$

(p 5$$$$$$

(p 11$$$$$

(p 11$$$$$

(p 2,5$$$$

(p 2,5$$$$

(p 13$$$$$

(p 13$$$$$

(p ,$$$$$

(p ,$$$$$(p 1,,4-$$$$

(p ,5.$$$$$

(p -43$$$$

(p ,$$$$$$

(p 1-5/$$$$$

(p ,$5$$$$$

(p /3$$$$$

Rp 2"8,930,000 Rp 2"8,930,000


10/20

NAMA PERKIRAANKODE NERA&

DEBET

KODEKas 111 (p 5,-$$$$

Piutang Dagang 112 (p 3-1$$$$$

Persediaan Barang Dagang 113 (p ,$5$$$$$

Perlengkapan 114 (p 3/3$$$$

Sewa Dibayar Dimuka 115 (p ,$$$$$$

Meubel 121 (p 2,5$$$$$

Akumulasi Depresiasi Meubel 122

Utang Dagang 211

Utang a!i 212

Utang Bunga 213Pen!ualan Diterima Dimuka 214

Utang "esel #angka Pan!ang 215

%k&tisar 'aba (ugi 3$$

M)dal Abimanyu 311

Pri*e Abimanyu 312 (p 4.$$$$$$

Pen!ualan 411

P)t)ngan +unai Pen!ualan 412 (p 1$3$$$$$

(etur dan P)t)ngan Pen!ualan 413 (p .2$$$$$

Pembelian 511 (p 1-5/$$$$$

P)t)ngan +unai Pembelian 512

(etur dan P)t)ngan Pembelian 513

Biaya Angkut Pembelian 514 (p /3$$$$$

Biaya a!i 515 (p .2-5$$$$

Biaya Sewa 51, (p -$$$$$$

Depresiasi Meubel 51-

Biaya 'istrik 51. (p 5.$$$$$

Biaya Perlengkapan 51/

Biaya Bunga 52$ (p 2/$$$$$

0arga P)k)k Pen!ualan 521

LABA SEBELUM PAJAK

TOTAL Rp !89,8"0,000


11/20

UD ARJUNA

NERA&A LAJU

PER. 31 DESEMBE

SALDO KODE PEN(ESUAIAN

KREDIT DEBET KREDIT

111

112

113 (p ,5.$$$$$ (p ,$5$$$$$

114 (p 25.$$$$

115 (p 5$$$$$$

121

(p 212$$$$$ 122 (p 2,5$$$$

(p 4,34$$$$ 211

212 (p 13$$$$$

213 (p ,$$$$$(p 35$$$$$ 214 (p 11$$$$$

(p 35$$$$$$ 215

3$$

(p 23,.$$$$ 311

312

(p 34,-$$$$$ 411 (p 11$$$$$

412

413

511 (p 1-5/$$$$$

(p ,$$$$$$ 512 (p ,$$$$$$

(p -43$$$$ 513 (p -43$$$$

514 (p /3$$$$$

515 (p 13$$$$$

51, (p 5$$$$$$

51- (p 2,5$$$$

51.

51/ (p 25.$$$$

52$ (p ,$$$$$

521 (p 1,,4-$$$$

Rp !89,8"0,000 Rp 2"8,930,000 Rp 2"8,930,000


12/20

1996

NSSP RUGI)LABA

DEBET KREDIT DEBET KREDIT

(p 5,-$$$$ (p (p (p

(p 3-1$$$$$ (p (p (p

(p ,5.$$$$$ (p (p (p

(p 135$$$$ (p (p (p

(p 1$$$$$$ (p (p (p

(p 2,5$$$$$ (p (p (p

(p (p 23.5$$$$ (p (p

(p (p 4,34$$$$ (p (p

(p (p 13$$$$$ (p (p

(p (p ,$$$$$ (p (p (p (p 24$$$$$ (p (p

(p (p 35$$$$$$ (p (p

(p (p (p (p

(p (p 23,.$$$$ (p (p

(p 4.$$$$$$ (p (p (p

(p (p 34-.$$$$$ (p (p 34-.$$$$$

(p 1$3$$$$$ (p (p 1$3$$$$$ (p

(p .2$$$$$ (p (p .2$$$$$ (p

(p (p (p (p

(p (p (p (p

(p (p (p (p

(p (p (p (p

(p .4$5$$$$ (p (p .4$5$$$$ (p

(p 12$$$$$$ (p (p 12$$$$$$ (p

(p 2,5$$$$ (p (p 2,5$$$$ (p

(p 5.$$$$$ (p (p 5.$$$$$ (p

(p 25.$$$$ (p (p 25.$$$$ (p

(p 35$$$$$ (p (p 35$$$$$ (p

(p 1,,4-$$$$ (p (p 1,,4-$$$$ (p

(p 2/555$$$$ (p 34-.$$$$$

Rp "2,2"0,000

Rp !80,9*0,000 Rp !80,9*0,000 Rp 3!*,800,000 Rp 3!*,800,000


13/20

NERA&A

DEBET KREDIT

(p 5,-$$$$ (p

(p 3-1$$$$$ (p

(p ,5.$$$$$ (p

(p 135$$$$ (p

(p 1$$$$$$ (p

(p 2,5$$$$$ (p

(p (p 23.5$$$$

(p (p 4,34$$$$

(p (p 13$$$$$

(p (p ,$$$$$(p (p 24$$$$$

(p (p 35$$$$$$

(p (p

(p (p 23,.$$$$

(p 4.$$$$$$ (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p (p

(p 1.542$$$$ (p 1331-$$$$

Rp "2,2"0,000

Rp 18",!20,000 Rp 18",!20,000


14/20


15/20

UD ARJUNA

LAPORAN PERUBA+AN MODAL

PER. 31 DESEMBER 1996

Sa%o A-a Mo%a A/a$

'aba Sebelum Pa!ak (p 5225$$$$

Pri*e Abimanyu (p 4.$$$$$$6Kenaikan M)dal Abimanyu

Sa%o A4/# Mo%a A/a$


16/20

Rp 23,680,000

(p 425$$$$

Rp 2*,930,000


17/20

UD ARJUN

NERA&A

PER. 1 DESEMBE

KODE AKTI5A JUMLA+ KODE

AKTI5A LAN&AR

111 Kas (p 5,-$$$$ 211112 Piutang Dagang (p 3-1$$$$$ 212

113 Persediaan Barang Dagang (p ,5.$$$$$ 213

114 Perlengkapan (p 135$$$$ 214

115 Sewa Dibayar Dimuka (p 1$$$$$$

Ja4 At/a La$7a# Rp 110,920,000

AKTI5A TETAP 215

121 Meubel (p 2,5$$$$$

122 Akumulasi Depresiasi Meubel (p 23.5$$$$6

Ja4 At/a Ttap Rp 2,6"0,000311

TOTAL AKTI5A Rp 113,"*0,000


18/20

R 1996

KEAJIBAN DAN MODAL JUMLA+

KEAJIBAN JANGKA PENDEK

Utang Dagang (p 4,34$$$$Utang a!i (p 13$$$$$

Utang Bunga (p ,$$$$$

Pen!ualan Diterima Dimuka (p 24$$$$$

Ja4 K-a:/a$ Ja$;a P$% Rp "0,6!0,000

KEAJIBAN JANGKA PANJANG

Utang "esel #angka Pan!ang (p 35$$$$$$

Tota K-a:/a$ Rp 8",6!0,000

MODALM)dal Abimanyu (p 2-/3$$$$

TOTAL KEAJIBAN DAN MODAL Rp 113,"*0,000


19/20

UD ARJUNA

JURNAL ARJUNA

PER.1 DESEMBER 1996

TANGGAL URAIAN KODE DEBET

12311//, %k&tisar 'aba (ugi 3$$ (p 2--$5$$$$

12311//,Biaya a!i 51512311//, Biaya Sewa 51,

12311//, Depresiasi Meubel 51-

12311//, Biaya 'istrik 51.

12311//, Biaya Perlengkapan 51/

12311//, Biaya Bunga 52$

12311//, 0arga P)k)k Pen!ualan 521

12311//, Pen!ualan 411 (p 1.5$$$$$


12311//, (etur dan P)t)ngan Pen!ualan 413

12311//, Pen!ualan 411 (p 34-.$$$$$12311//, %k&tisar 'aba (ugi 3$$

12311//, %k&tisar 'aba (ugi 3$$ (p 5225$$$$

12311//, M)dal Abimanyu 311

12311//, M)dal Abimanyu 311 (p 4.$$$$$$

12311//, Pri*e Abimanyu 312

TOTAL Rp *!3,600,000


20/20

KREDIT

(p .4$5$$$$(p 12$$$$$$

(p 2,5$$$$

(p 5.$$$$$

(p 25.$$$$

(p 35$$$$$

(p 1,,4-$$$$

(p 1$3$$$$$

(p .2$$$$$

(p 34-.$$$$$

(p 5225$$$$

(p 4.$$$$$$

Rp *!3,600,000

UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx

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