Page 73 - E-BOOKLET_DASAR DASAR AKUNTANSI KEUANGAN"SIKLUS AKUNTANSI PERUSAHAAN DAGANG"

Jawab:
PD. Pidy Kagusti
Neraca Lajur
Per 31 Desember 2015
Halaman 1
(dalam Rp)
Neraca Saldo
No. Neraca Saldo AJP Laba/Rugi Neraca
Akun Nama Akun Disesuaikan
Debit Kredit Debit Kredit Debit Kredit Debit Kredit Debit Kredit
111 Kas 15,000,000 15,000,000 15,000,000
112 Piutang Dagang 7,000,000 7,000,000 7,000,000
113 Persediaan Barang Dagang 4,500,000 5,250,000 4,500,000 5,250,000 5,250,000
114 Perlengkapan Kantor 1,000,000 905,000 95,000 95,000
115 Perlengkapan Toko 1,500,000 1,000,000 500,000 500,000
116 Sewa Dibayar Dimuka 2,400,000 1,600,000 800,000 800,000
121 Peralatan Kantor 2,000,000 2,000,000 2,000,000
122 Akum. Peny. Peralatan
Kantor 500,000 500,000 500,000
123 Peralatan Toko 1,500,000 1,500,000 1,500,000
124 Aku. Peny. Peralatan Toko 350,000 350,000 350,000
211 Hutang Dagang 4,000,000 4,000,000 4,000,000
212 Hutang PPh. Pasal 21 1,200,000 1,200,000 1,200,000
213 Hutang Biaya 450,000 450,000 450,000
311 Modal Tn. Bintang 16,080,000 16,080,000 16,080,000
312 Prive 200,000 200,000 200,000
411 Penjualan 50,000,000 50,000,000 50,000,000
412 Potongan Penjualan 250,000 250,000 250,000
511 Pembelian 35,500,000 35,500,000 35,500,000
512 Potongan pembelian 145,000 145,000 145,000
513 Retur pembelian 175,000 175,000 175,000
514 Biaya angkut pembelian 850,000 850,000 850,000
515 Beban Asuransi 1,200,000 1,000,000 200,000 200,000
Jumlah 72,900,000 72,900,000

Dasar-Dasar Akuntansi Keuangan “Siklus Akuntansi Perusahaan Dagang” | 69