Page 72 - E-BOOKLET_DASAR DASAR AKUNTANSI KEUANGAN_DEPI PRAMIKA_Neat

Jawab:
PD. Pidy Kagusti

Neraca Lajur
Per 31 Desember 2015

Halaman 1
(dalam Rp)

Neraca Saldo
No. Neraca Saldo AJP Disesuaikan Laba/Rugi Neraca
Akun Nama Akun
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