PERUSAHAAN DAGANG LAMBADA

AYAT JURNAL PENYESIUAIN

31-Jan-01TANGGAL KETERANGAN DEBET KREDIT JAN

2001 31 HPP 654,000,000 PERSEDIAAN BD 654,000,000

HPP 1,030,000,000 PEMBELIAN 1,030,000,000

PERSEDIAN BD 607,200,000 HPP 607,200,000

RETUR PEMBELIAN 26,000,000 HPP 26,000,000

POT. TUNAI PEMBELIAN 42,300,000 HPP 42,300,000

BEBAN GAJI 11,500,000 UTANG GAJI 11,500,000

BIAYA PENJUALAN 7,500,000 BIAYA UMUM 7,500,000 PERSEDIAAN PERLENGKAPAN 15,000,000

BIAYA PENJUALAN 22,000,000 BIAYA UMUM 66,000,000 AKM. DEP . GEDUNG 40,000,000

AKM. DEP.PERALATAN 48,000,000

BIAYA BUNGA 78,000,000 HUTANG BUNGA 78,000,000

PENDAPATAN DITERIMA DIMUKA 53,600,000 PENDAPATAN DAGANG 53,600,000

TOTAL 2,605,600,000 2,605,600,000

PERUSAHAAN DAGANG LAMBADANERACA LAJUR

31-Jan-01

KETERANGAN NERACA SALDO JURNAL PENYESUAIAN NS. PENYESUAIAN RUGI/LABA NERACA DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBIT KREDIT

KAS 64,000,000 64,000,000 64,000,000 PIUTANG DAGANG 190,900,000 190,900,000 190,900,000 PERS BARANG DAGANG 654,000,000 607,200,000 654,000,000 607,200,000 607,200,000 PERS PERLENGKAPAN 27,000,000 15,000,000 12,000,000 12,000,000 GEDUNG 1,950,000,000 1,950,000,000 1,950,000,000 AKUM. DEP. GEDUNG 360,000,000 40,000,000 400,000,000 400,000,000 PERALATAN 456,000,000 456,000,000 456,000,000 AKUM. DEP. PERALATAN 58,000,000 48,000,000 106,000,000 106,000,000 UTANG DAGANG 283,000,000 283,000,000 283,000,000 UTANG GAJI 11,500,000 11,500,000 11,500,000 UTANG BUNGA 78,000,000 78,000,000 78,000,000 PEND DITERIMA DIMUKA 65,600,000 53,600,000 12,000,000 12,000,000 UTANG WSL JK PNJG 870,000,000 870,000,000 870,000,000 MODAL TUAN ABIDIN 1,449,800,000 1,449,800,000 1,449,800,000 PRIVE TUAN ABIDIN 92,000,000 92,000,000 92,000,000 PENJUALAN 1,779,700,000 1,779,700,000 1,779,700,000 RETUR & POT PENJUALAN 81,400,000 81,400,000 81,400,000 POT. TUNAI PENJUALAN 73,000,000 73,000,000 73,000,000 PEMBELIAN 1,030,000,000 1,030,000,000 - - POT TUNAI PEMBELIAN 42,300,000 42,300,000 - - RETUR & POT PEMBELIAN 26,000,000 26,000,000 - - BIAYA PENJUALAN 215,500,000 29,500,000 245,000,000 245,000,000 BIAYA UMUM 100,600,000 73,500,000 174,100,000 174,100,000 JUMLAH 4,934,400,000 4,934,400,000 HPP 1,684,000,000 675,500,000 1,008,500,000 1,008,500,000 BEBAN GAJI 11,500,000 11,500,000 11,500,000 BIAYA BUNGA 78,000,000 78,000,000 78,000,000 PENDAPATAN 53,600,000 53,600,000 53,600,000

2,605,600,000 2,605,600,000 5,043,600,000 5,043,600,000 1,671,500,000 1,833,300,000 3,372,100,000 3,210,300,000

LABA 161,800,000 161,800,000

PERUSAHAAN DAGANG LAMBADALAPORAN LABA RUGI

31-Jan-01PENJUALAN 1,779,700,000 HARGA POKOK PENJUALANRETUR & POT PENJUALAN 81,400,000

POT TUNAI PENJUALAN 73,000,000 - 1,625,300,000

PERSEDIAAN, 1 JAN 2001 654,000,000

PEMBELIAN 1,030,000,000 POT TUNAI PEMBELIAN 42,300,000

RETUR POT PEMBELIAN 26,000,000 -PEMBELIAN BERSIH 961,700,000

BARANG TERSEDIA UNTUK DIJUAL 1,615,700,000 PERSEDIAN 31 , JAN 2001 607,200,000

HPP 1,008,500,000

LABA KOTOR 616,800,000

PENDAPATAN 53,600,000 670,400,000

BIAYA - BIAYABIAYA PENJUALAN 245,000,000 BIAYA UMUM 174,100,000 BEBAN GAJI 11,500,000 BIAYA BUNGA 78,000,000

508,600,000

LABA BERSIH 161,800,000

PERUSAHAAN DAGANG LAMBADALAP PERUBAHAN MODAL

31-Jan-01

MODAL AWAL MODAL TUAN ABIDIN 1,449,800,000

LABA 161,800,000 1,611,600,000

PRIVE TUAN ABIDIN 92,000,000

MODAL AKHIR 1,519,600,000

PERUSAHAAN DAGANG LAMBADALAPORAN NERACA AKHIR

31-Jan-01AKTIVA PASIVA

AKTIVA LANCAR KEWAJIBAN LANCARKAS 64,000,000 UTANG DAGANG 283,000,000 PIUTANG 190,900,000 UTANG GAJI 11,500,000 PERSEDIAAN BARANG DAGANG 607,200,000 UTANG BUNGA 78,000,000 PERSEDIAAN PERLENGKAPAN 12,000,000 UTANG WSL JK PNJG 870,000,000

JUMLAH AKTIVA LANCAR 874,100,000 + PEND DITERIMA DIMUKA 12,000,000 1,254,500,000

AKTIVA TETAP MODALGEDUNG 1,950,000,000 MODAL TUAN ABIDIN 1,519,600,000

AKUM. DEP. GEDUNG 400,000,000 - 1,550,000,000

PERALATAN 456,000,000

AKUM. DEP. PERALATAN 106,000,000 -

350,000,000 1,900,000,000

TOTAL AKTIVA 2,774,100,000 TOTAL PASIVA 2,774,100,000

PERUSAHAAN DAGANG LAMBADALAP PERUBAHAN MODAL

31-Jan-011. PENUTUPAN REKENING PENJUALANPENJUALAN 154,400,000

RETUR PENJUALAN 81,400,000 POT TUNAI PENJUALAN 73,000,000

PENJUALAN 1,625,300,000 IKHTIAR RUGI/LABA 1,625,300,000

PENDAPATAN 53,600,000 IKHTIAR RUGI/LABA 53,600,000

2. PENUTUPAN REKENING BIAYAIKHTIAR RUGI/LABA 1,517,100,000

BIAYA PENJUALAN 245,000,000 BIAYA UMUM 174,100,000 HPP 1,008,500,000 BEBAN GAJI 11,500,000 BIAYA BUNGA 78,000,000

3. PENUTUPAN RUGI / LABAIKHTIAR RUGI LABA 1,449,800,000

MODAL 1,449,800,000

4. PENUTUPAN PRIVEPRIVE TUAN ABIDIN 92,000,000

MODAL TUAN ABIDIN 92,000,000