Page 41 - EBOOK PERUSAHAAN DAGANG (PENGANTAR AKUTANSI)

NERACA LAJUR

PT AGUNG
NERACA LAJUR
PADA DESEMBER 2020
NERACA SALDO PENYESUAIAN NSSP LABA RUGI NERACA
NO AKUN NAMA AKUN
DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
101 Kas Rp29,895,000 Rp29,895,000 Rp29,895,000
107 Asuransi Dibayar Dimuka Rp1,200,000 Rp1,200,000 Rp1,200,000
103 Piutang Dagang Rp8,100,000 Rp8,100,000 Rp8,100,000
102 Persediaan Barang Dagang Rp5,000,000 Rp500,000 Rp4,500,000 Rp4,500,000
104 Cadangan Kerugian Piutang Rp81,000 Rp81,000 Rp81,000
105 Bahan Habis Pakai Rp500,000 Rp350,000 Rp150,000 Rp150,000
107 Sewa Dibayar Dimuka Rp3,000,000 Rp800,000 Rp2,200,000 Rp2,200,000
111 Peralatan Toko Rp8,550,000 Rp8,550,000 Rp8,550,000
Akm Penyusutan Peralatan
112 Rp1,000,000 Rp100,000 Rp1,100,000 Rp1,100,000
Toko
203 Utang Bank Rp7,200,000 Rp7,200,000 Rp7,200,000
201 Utang Dagang Rp6,200,000 Rp6,200,000 Rp6,200,000
202 Hutang Gaji Rp250,000 Rp250,000 Rp250,000
301 Modal Rp39,700,000 Rp39,700,000 Rp39,700,000
302 Prive Rp400,000 Rp400,000 Rp400,000 .
401 Penjualan Rp12,900,000 Rp12,900,000 Rp12,900,000
402 Return Penjualan Rp200,000 Rp200,000 Rp200,000
403 Potongan Penjualan Rp180,000 Rp180,000 Rp180,000
501 Pembelian Rp8,900,000 Rp8,900,000 Rp8,900,000
502 Return Pembelian Rp300,000 Rp300,000 Rp300,000
503 Potongan Pembelian Rp30,000 Rp30,000 Rp30,000
504 Biaya Angkut Pembelian Rp55,000 Rp55,000 Rp55,000
601 Biaya Gaji Rp1,200,000 Rp250,000 Rp1,450,000 Rp1,450,000
602 Biaya listrik Rp100,000 Rp100,000 Rp100,000
603 Biaya Telpon Rp50,000 Rp50,000 Rp50,000
605 Biaya Sewa Rp800,000 Rp800,000 Rp800,000
604 Depresiasi Peralatan Rp100,000 Rp100,000 Rp100,000
606 Biaya Bahan Habis Pakai Rp350,000 Rp350,000 Rp350,000
607 Ikhtisar Laba Rugi Rp500,000 Rp500,000 Rp500,000
608 Kerugian Piutang Rp81,000 Rp81,000 Rp81,000
TOTAL Rp67,330,000 Rp67,330,000 Rp2,081,000 Rp2,081,000 Rp67,761,000 Rp67,761,000 Rp12,766,000 Rp13,230,000 Rp54,995,000 Rp54,531,000
Rp464,000 Rp464,000
Rp12,766,000 Rp54,995,000

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