Jurnal, Buku Besar, Neraca, Daftar Aktiva, Neraca Lajur

JurnalPT WANDHA GITAJl. Katrangan No. 24JURNAL

TglNama Account & KeteranganNo. AccNo. BuktiDebet/KreditDK1-Jan-13Kas1800,000,000Hutang BNI800,000,000(Pinjaman dari Bank BNI)

1-Jan-13Kas600,000,000Modal600,000,000(Setoran modal Tuan A)

3-Jan-13Tanah600,000,000Kas600,000,000(Membeli tanah)

4-Jan-13Bangunan kantor200,000,000Kas200,000,000(Membangun kantor)

4-Jan-13Bangunan gudang150,000,000Kas150,000,000(Membangun gudang)

7-Jan-13BCA300,000,000Kas300,000,000(Setoran ke Bank BCA)

10-Jan-13Peralatan kantor7,000,000Kas7,000,000(Membeli Meja, Kursi & Almari)

12-Jan-13Peralatan kantor5,000,000Kas5,000,000(Membeli Komputer P. IV)

14-Jan-13Biaya perlengkapan kantor500,000Kas500,000(Membeli perlengkapan ATK)

16-Jan-13Persediaan barang A30,000,000Kas30,000,000(Membeli barang A 10 unit utk dijual)

Persediaan barang B4,000,000Kas4,000,000(Membeli barang B 2unit utk dijual)

Persediaan barang C100,000,000Kas100,000,000(Membeli barang C 20unit utk dijual)

18-Jan-13Kas35,000,000Penjualan barang A35,000,000HPP barang A21,000,000Persediaan barang A21,000,000(Penjualan barang A 7unit)

Kas8,000,000Penjualan barang B8,000,000HPP barang B4,000,000Persediaan barang B4,000,000(Penjualan barang B 2unit)

Kas133,000,000Penjualan barang C133,000,000HPP barang C95,000,000Persediaan barang C95,000,000(Penjualan barang C 19unit)

20-Jan-13Biaya iklan10,000,000Kas10,000,000(Biaya iklan)

25-Jan-13Biaya listrik1,000,000Kas1,000,000(Biaya listrik)

25-Jan-13Biaya telp700,000Kas700,000(Biaya telp)

25-Jan-13Biaya intertainment penjualan1,500,000Kas1,500,000(Biaya intertainment penjualan)

25-Jan-13Biaya komisi penjualan6,000,000Kas6,000,000(Biaya komisi penjualan)

25-Jan-13Biaya perbaikan & pemeliharaan3,000,000Kas3,000,000(Biaya perbaikan & pemeliharaan)

31-Jan-13Biaya gaji Bag. Penjualan5,000,000Kas5,000,000(Biaya gaji Bag. Penjualan)

31-Jan-13Biaya gaji bag. Adm & umum10,000,000Kas10,000,000(Biaya gaji bag. adm & umum)

Total3,129,700,0003,129,700,000

Buku BesarPT. WANDHA GITAJl. Katrangan No. 24 A Denpasar-BaliBUKU BESARNama Account : KasTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK1-Jan-13(Pinjaman dari Bank BNI)1800,000,000800,000,0001-Jan-13(Setoran modal Tuan A)600,000,0001,400,000,0003-Jan-13(Membeli tanah)600,000,000800,000,0004-Jan-13(Membangun kantor)200,000,000600,000,0004-Jan-13(Membangun gudang)150,000,000450,000,0007-Jan-13(Setoran ke Bank BCA)300,000,000150,000,00010-Jan-13(Membeli Meja, Kursi & Almari)7,000,000143,000,00012-Jan-13(Membeli Komputer P. IV)5,000,000138,000,00014-Jan-13(Membeli perlengkapan ATK)500,000137,500,00016-Jan-13(Membeli barang A 10 unit utk dijual)30,000,000107,500,000(Membeli barang B 2unit utk dijual)4,000,000103,500,000(Membeli barang C 20unit utk dijual)100,000,0003,500,00018-Jan-13(Penjualan barang A 7unit)35,000,00038,500,000(Penjualan barang B 2unit)8,000,00046,500,000(Penjualan barang C 19unit)133,000,000179,500,00020-Jan-13(Biaya iklan)10,000,000169,500,00025-Jan-13(Biaya listrik)1,000,000168,500,00025-Jan-13(Biaya telp)700,000167,800,00025-Jan-13(Biaya intertainment penjualan)1,500,000166,300,00025-Jan-13(Biaya komisi penjualan)6,000,000160,300,00025-Jan-13(Biaya perbaikan & pemeliharaan)3,000,000157,300,00031-Jan-13(Biaya gaji Bag. Penjualan)5,000,000152,300,00031-Jan-13(Biaya gaji bag. adm & umum)10,000,000142,300,000Nama Account : BANKTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK1-Jan-13(Setoran ke Bank BCA)300,000,000300,000,000

Nama Account : PERSEDIAAN BARANG ATglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK16-Jan-13(Membeli barang A 10 unit utk dijual)30,000,00030,000,00018-Jan-13(Penjualan barang A 7unit)21,000,0009,000,000

Nama Account : PERSEDIAAN BARANG BTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK16-Jan-13(Membeli barang B 2unit utk dijual)4,000,0004,000,00018-Jan-13(Penjualan barang B 2unit)4,000,0000Nama Account : PERSEDIAAN BARANG CTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK16-Jan-13(Membeli barang C 20unit utk dijual)100,000,000100,000,00018-Jan-13(Penjualan barang C 19unit)95,000,0005,000,000Nama Account : TANAHTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK3-Jan-13(Membeli tanah)600,000,000600,000,000Nama Account : BANGUNAN KANTORTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK4-Jan-13(Membangun kantor)200,000,000200,000,000Nama Account : BANGUNAN GUDANGTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK4-Jan-13(Membangun gudang)150,000,000150,000,000Nama Account : PERALATAN KANTORTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK10-Jan-13(Membeli Meja, Kursi & Almari)7,000,0007,000,00012-Jan-13(Membeli Komputer P. IV)5,000,00012,000,000Nama Account : HUTANG BANKTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK1-Jan-13(Pinjaman dari Bank BNI)800,000,000800,000,000Nama Account : MODALTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK1-Jan-13(Setoran modal Tuan A)600,000,000600,000,000Nama Account : PENJUALAN BARANG ATglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK18-Jan-13(Penjualan barang A 7unit)35,000,00035,000,000

Nama Account : PENJUALAN BARANG BTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK18-Jan-13(Penjualan barang B 2unit)8,000,0008,000,000Nama Account : PENJUALAN BARANG CTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK18-Jan-13(Penjualan barang C 19unit)133,000,000133,000,000Nama Account : HPP BARANG ATglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK18-Jan-13(Penjualan barang A 7unit)21,000,00021,000,000Nama Account : HPP BARANG BTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK18-Jan-13(Penjualan barang B 2unit)4,000,0004,000,000Nama Account : HPP BARANG CTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK18-Jan-13(Penjualan barang C 19unit)95,000,00095,000,000Nama Account : BIAYA PERLENGKAPAN KANTORTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK14-Jan-13(Membeli perlengkapan ATK)500,000500,000Nama Account : BIAYA IKLANTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK20-Jan-13(Biaya iklan)10,000,00010,000,000Nama Account : BIAYA LISTRIKTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK25-Jan-13(Biaya listrik)1,000,0001,000,000Nama Account : BIAYA TELPTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK25-Jan-13(Biaya telp)700,000700,000Nama Account : BIAYA INTERTAIMENT PENJUALANTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK25-Jan-13(Biaya intertainment penjualan)1,500,0001,500,000Nama Account : BIAYA KOMISI PENJUALANTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK25-Jan-13(Biaya komisi penjualan)6,000,0006,000,000Nama Account : BIAYA PERBAIKAN DAN PEMELIHARAANTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK25-Jan-13(Biaya perbaikan & pemeliharaan)3,000,0003,000,000Nama Account : BIAYA GAJI BAG. PENJUALANTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK31-Jan-13(Biaya gaji Bag. Penjualan)5,000,0005,000,000Nama Account : BIAYA GAJI BAG. ADM DAN BAG. UMUMTglNama Account & KeteranganNo. AccNo. BuktiDebet / KreditSaldoDKDK31-Jan-13(Biaya gaji bag. adm & umum)10,000,00010,000,000

Neraca SALDOPT. WANDHA GITAJl. Katrangan No. 24 A Denpasar - BaliNERACA SALDO

NO. ACCNAMA ACCOUNTDEBETKREDIT Kas142,300,000 BANK300,000,000PERSEDIAAN BARANG A9,000,000PERSEDIAAN BARANG B0PERSEDIAAN BARANG C5,000,000 TANAH600,000,000BANGUNAN KANTOR200,000,000BANGUNAN GUDANG150,000,000 PERALATAN KANTOR12,000,000HUTANG BANK800,000,000MODAL600,000,000PENJUALAN BARANG A35,000,000PENJUALAN BARANG B8,000,000PENJUALAN BARANG C133,000,000HPP BARANG A21,000,000HPP BARANG B4,000,000HPP BARANG C95,000,000BIAYA PERLENGKAPAN KANTOR500,000BIAYA IKLAN10,000,000BIAYA LISTRIK1,000,000BIAYA TELP700,000BIAYA INTERTAIMENT PENJUALAN1,500,000BIAYA KOMISI PENJUALAN6,000,000BIAYA PERBAIKAN DAN PEMELIHARAAN3,000,000BIAYA GAJI BAG. PENJUALAN5,000,000 BIAYA GAJI BAG. ADM DAN BAG. UMUM10,000,000GRAND TOTAL1,576,000,0001,576,000,000

Daftar Aktiva TetapPT. WANDHA GITAJl. Katrangan No. 24 A Denpasar - BaliDAFTAR AKTIVA TETAP31/01/203

NONAMA AKTIVATARIFTGL BELIHARGA PEROLEHANAKUM. PENYUSUTNILAI BUKUMUTASIHARGA PEROLEHANNILAI DASAR PENYUSUTANPENYUSUTANAKUMULASI PENYUSUTANNILAI BUKUTGLNILAI1/1/131/1/131/1S/D31/131-Jan-1331-Jan-1301/01/13-31/01/201331-Jan-1331-Jan-13

IBANGUNANMEMBANGUN KANTOR5%4-Jan-13200,000,0000200,000,000200,000,000200,000,000833,333833,333199,166,667MEMBANGUN GUDANG5%4-Jan-13150,000,0000150,000,000150,000,000150,000,000625,000625,000149,375,000TOTAL BANGUNAN350,000,0000.0350,000,0000.00.0350,000,000350,000,0001,458,3331,458,333348,541,667

IIPERALATAN KANTOR0MEJA25%10-Jan-134,000,00004,000,0004,000,0004,000,00083,33383,3333,916,667KURSI25%10-Jan-132,000,00002,000,0002,000,0002,000,00041,66741,6671,958,333ALMARI25%10-Jan-131,000,00001,000,0001,000,0001,000,00020,83320,833979,167KOMPUTER25%12-Jan-135,000,00005,000,0005,000,0005,000,000104,167104,1674,895,833TOTAL PERALATAN KANTOR12,000,0000.012,000,0000.00.012,000,00012,000,000250,000250,00011,750,000

IIITANAHTANAH03-Jan-13600,000,0000600,000,000600,000,000600,000,0000.00.0600,000,000TOTAL TANAH600,000,0000600,000,0000.00.0600,000,000600,000,0000.00.0600,000,000

GRAND TOTAL

NERACA LAJURPT. WANDHA GITAJl. Katrangan No. 24 A Dps - BaliNERACA LAJUR41,305

NO. ACCNAMA ACCOUNTNERACA SALDOPENYESUAIANNS SETELAH DI SESUAIKANLABA/RUGINERACADEBETKREDITDEBETKREDITDEBETKREDITDEBETKREDITDEBETKREDIT Kas142,300,000142,300,000142,300,000 BANK300,000,000300,000,000300,000,000PERSEDIAAN BARANG A9,000,0009,000,0009,000,000PERSEDIAAN BARANG B0.00.00.0PERSEDIAAN BARANG C5,000,0005,000,0005,000,000 TANAH600,000,000600,000,000600,000,000BANGUNAN KANTOR200,000,000200,000,000200,000,000AKUM PENYUSUTAN BANGUNAN KANTOR833,333833,333833,333BANGUNAN GUDANG150,000,000150,000,000150,000,000AKUM PENYUSUTAN BANGUNAN GUDANG625,000625,000625,000 PERALATAN KANTOR12,000,00012,000,00012,000,000AKUM PENYUSUTAN PERALATAN KANTOR250,000250,000250,000HUTANG BANK800,000,000800,000,000800,000,000MODAL600,000,000600,000,000600,000,000PENJUALAN BARANG A35,000,00035,000,00035,000,000PENJUALAN BARANG B8,000,0008,000,0008,000,000PENJUALAN BARANG C133,000,000133,000,000133,000,000HPP BARANG A21,000,00021,000,00021,000,000HPP BARANG B4,000,0004,000,0004,000,000HPP BARANG C95,000,00095,000,00095,000,000BIAYA PERLENGKAPAN KANTOR500,000500,000500,000BIAYA IKLAN10,000,00010,000,00010,000,000BIAYA LISTRIK1,000,0001,000,0001,000,000BIAYA TELP700,000700,000700,000BIAYA INTERTAIMENT PENJUALAN1,500,0001,500,0001,500,000BIAYA KOMISI PENJUALAN6,000,0006,000,0006,000,000BIAYA PERBAIKAN DAN PEMELIHARAAN3,000,0003,000,0003,000,000BIAYA GAJI BAG. PENJUALAN5,000,0005,000,0005,000,000 BIAYA GAJI BAG. ADM DAN BAG. UMUM10,000,00010,000,00010,000,000BIAYA PENYUSUTAN BANGUNAN KANTOR833,333833,333833,333BIAYA PENYUSUTAN BANGUNAN GUDANG625,000625,000625,000BIAYA PENYUSUTAN PERALATAN KANTOR250,000250,000250,000

1,576,000,0001,576,000,0001,708,3331,708,3331,577,708,3331,577,708,333159,408,333176,000,0001,418,300,0001,401,708,333LABA RUGI TAHUN BERJALAN16,591,6670.016,591,667176,000,000176,000,0001,418,300,0001,418,300,000

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Jurnal, Buku Besar, Neraca, Daftar Aktiva, Neraca Lajur