PT Kebun Binatang MATARAMJURNAL

TANGGAL KETERANGAN REF DR CR KAS01/12/2001 Kas 101 Rp1,500,000 Rp6,020,000 Rp1,100,000

Piutang Usaha 103 Rp1,500,000 Rp1,500,000 Rp500,000Rp2,300,000 Rp200,000

02/12/2001 Gaji Karyawan 701 Rp1,100,000 Rp500,000 Rp90,000Kas 101 Rp1,100,000 Rp25,000 Rp100,000

Surat Berharga Obligasi (PT.Jasa Marga) 102 Rp500,000 Rp500,000 Rp1,250,000Kas 101 Rp500,000 Rp3,600,000 Rp300,000

Rp500,00005/12/2001 Sediaan Makanan Binatang 106 Rp200,000

Kas 101 Rp200,000 Rp14,445,000 Rp4,040,000Rp10,405,000

08/12/2001 Sediaan bahan habis Pakai kantor 107 Rp150,000Utang Usaha 301 Rp150,000 Gaji Karyawan

Rp10,000,00010/12/2001 Biaya Asuransi 706 Rp90,000 Rp1,100,000

Kas 101 Rp90,000

14/12/2001 Kas 101 Rp2,300,000 Rp11,100,000Pendapatan Karcis Masuk 601 Rp2,300,000

16/12/2001 Sediaan Makanan Binatang 106 Rp300,000 Sediaan bahan habis Pakai kantorKas 101 Rp100,000 Rp750,000Utang Usaha 301 Rp200,000 Rp150,000

18/12/2001 Utang Usaha 301 Rp1,250,000 Rp900,000Kas 101 Rp1,250,000

19/12/2001 Kas 101 Rp500,000Pendapatan Sewa Kantin 602 Rp500,000 Sediaan Makanan Binatang

Rp7,000,00022/12/2001 Biaya Bunga Obligasi 801 Rp300,000 Rp200,000

Kas 101 Rp300,000 Rp300,000Rp500,000

24/12/2001 Kas 101 Rp25,000Pendapatan Bunga Surat Berharga 603 Rp25,000 Rp8,000,000

27/12/2001 Kas 101 Rp500,000Piutang Usaha 103 Rp500,000 Pendapatan Karcis Masuk

Rp30,000,00028/12/2001 Dividen 503 Rp500,000 Rp2,300,000

Kas 101 Rp500,000 Rp3,600,000

31/12/2001 Kas 101 Rp3,600,000 Rp35,900,000Pendapatan Karcis Masuk 601 Rp3,600,000

Biaya Bunga Obligasi31/12/2001 Sediaan Makanan Binatang 106 Rp500,000 Rp200,000

Utang Usaha 301 Rp500,000 Rp300,000

Rp500,000

DividenRp750,000Rp500,000

Rp1,250,000

Piutang UsahaRp4,000,000 Rp1,500,000

Rp500,000

Rp4,000,000 Rp2,000,000Rp2,000,000

Surat BerhargaRp2,000,000

Rp500,000

Rp2,500,000

Biaya AsuransiRp180,000

Rp90,000

Rp270,000

Utang Usaha

Rp1,250,000 Rp2,500,000Rp150,000Rp200,000Rp500,000

Rp1,250,000 Rp3,350,000Rp2,100,000

Pendapatan Sewa KantinRp3,500,000

Rp500,000

Rp4,000,000

Pendapatan Bunga Surat BerhargaRp70,000Rp25,000

Rp95,000

PT. Kebun Binatang MATARAMDaftar Saldo, 31 Desember 2001

Debit Kredit101 Kas Rp10,405,000102 Surat-surat Berharga Obligasi Rp2,500,000103 Piutang Usaha Rp2,000,000104 Piutang Pendapatan Sewa105 Piutang Pendapatan Bunga106 Sediaan Makanan Binatang Rp8,000,000107 Sediaan Bahan Habis Pakai Kantor Rp900,000108 Perskot Asuransi201 Tanah Rp17,000,000202 Bangunan & Perlengkapan Rp20,000,000203 Depr Ak. Bangunan/perlengkapan Rp6,000,000204 Kendaraan Rp7,500,000205 Depr Ak. Kendaraan Rp2,000,000301 Utang Usaha Rp2,100,000302 Utang Gaji Pegawai303 Utang Biaya Bunga304 Utang pajak Penghasilan305 Pendapatan Sewa Diterima Dimuka401 Utang Obligasi Rp10,000,000501 Modal Saham Rp25,000,000502 laba Ditahan Rp3,530,000503 Dividen Rp1,250,000601 Pendapatan Karcis Masuk Rp35,900,000602 Pendapatan Sewa kantin Rp4,000,000603 Pendapatan Bunga Surat Berharga Rp95,000701 Gaji Karyawan Rp11,100,000702 Biaya Depresiasi Bangunan & Perlengkapan703 Biaya Depresiasi Kendaraan704 Pemakaian Bahan Makanan705 Pemakaian Bahan Pembantu706 Biaya Asuransi Rp270,000709 Biaya Macam-macam Rp7,200,000801 Biaya Bunga Obligasi Rp500,000910 Pajak Penghasilan

Rp88,625,000 Rp88,625,000

PT. Kebun Binatang MATARAMKERTAS KERJA

31 DESEMBER 2002

NoNama Akun

Daftar Saldo Prasesuaian Penyesuaian Daftar saldo SesuaianAkun Debit Kredit Debit Kredit Debit Kredit101 Kas Rp10,405,000 Rp10,405,000102 Surat-surat Berharga Obligasi Rp2,500,000 Rp2,500,000103 Piutang Usaha Rp2,000,000 Rp2,000,000104 Piutang Pendapatan Sewa Rp500,000 Rp500,000105 Piutang Pendapatan Bunga Rp20,000 Rp20,000106 Sediaan Makanan Binatang Rp8,000,000 Rp4,500,000 Rp3,500,000107 Sediaan Bahan Habis Pakai Kantor Rp900,000 Rp650,000 Rp250,000108 Perskot Asuransi Rp30,000 Rp30,000201 Tanah Rp17,000,000 Rp17,000,000202 Bangunan & Perlengkapan Rp20,000,000 Rp20,000,000203 Depr Ak. Bangunan/perlengkapan Rp6,000,000 Rp1,000,000 Rp7,000,000204 Kendaraan Rp7,500,000 Rp7,500,000205 Depr Ak. Kendaraan Rp2,000,000 Rp1,500,000 Rp3,500,000301 Utang Usaha Rp2,100,000 Rp2,100,000302 Utang Gaji Pegawai Rp1,100,000 Rp1,100,000303 Utang Biaya Bunga Rp100,000 Rp100,000304 Utang pajak Penghasilan Rp3,081,250 Rp3,081,250305 Pendapatan Sewa Diterima Dimuka Rp300,000 Rp300,000401 Utang Obligasi Rp10,000,000 Rp10,000,000501 Modal Saham Rp25,000,000 Rp25,000,000502 laba Ditahan Rp3,530,000 Rp3,530,000503 Dividen Rp1,250,000 Rp1,250,000601 Pendapatan Karcis Masuk Rp35,900,000 Rp35,900,000602 Pendapatan Sewa kantin Rp4,000,000 Rp300,000 Rp500,000 Rp4,200,000603 Pendapatan Bunga Surat Berharga Rp95,000 Rp20,000 Rp115,000701 Gaji Karyawan Rp11,100,000 Rp1,100,000 Rp12,200,000

702 Biaya Depresiasi Bangunan & Perlengkapan Rp1,000,000 Rp1,000,000703 Biaya Depresiasi Kendaraan Rp1,500,000 Rp1,500,000704 Pemakaian Bahan Makanan Rp4,500,000 Rp4,500,000705 Pemakaian Bahan Pembantu Rp650,000 Rp650,000706 Biaya Asuransi Rp270,000 Rp30,000 Rp240,000709 Biaya Macam-macam Rp7,200,000 Rp7,200,000801 Biaya Bunga Obligasi Rp500,000 Rp100,000 Rp600,000910 Pajak Penghasilan Rp3,081,250 Rp3,081,250

Rp88,625,000 Rp88,625,000 Rp12,781,250 Rp12,781,250 Rp95,926,250 Rp95,926,250

Penyesuaian:a Pemakaian Bahan Makanan Rp4,500,000

Sediaan Makanan Binatang Rp4,500,000(8.000.000 - 3.500.000 = 4.500.000)

b Pemakaian Bahan Pembantu Rp650,000Sediaan bahan Habis Pakai Kantor Rp650,000

c Perskot Asuransi Rp30,000Biaya Asuransi Rp30,000

(Rp. 270.000 - Rp. 240.000 = Rp. 30.000)d Bi. Depre. Bangunan & perlengkapan Rp1,000,000

depre. Ak. Bangunan & Perlengkapan Rp1,000,000(5% x Rp. 20.000.000 = Rp. 1.000.000)

e Bi. Depre. Kendaraan Rp1,500,000depre. Ak. Kendaraan Rp1,500,000

(20% x Rp. 7.500.000 = Rp. 1.500.000)f Piutang Pendapatan Sewa Rp500,000

Pendapatan Sewa Rp500,000g Pendapatan Sewa Kantin Rp300,000

Pendapatan Sewa Diterima Dimuka Rp300,000h Piutang Pendapatan Bunga Rp20,000

Pendapatan Bunga Surat Berharga Rp20,000i Biaya Bunga Utang Obligasi Rp100,000

Utang Biaya Bunga Rp100,000j Gaji Karyawan Rp1,100,000

Utang Gaji Pegawai Rp1,100,000k Pajak penghasilan Rp3,081,250

Utang Pajak Penghasilan Rp3,081,250(Total Pendapatan - Total Biaya) x 25%(Rp. 40.215.000 - Rp. 27.890.000) x 25% = Rp. 3.081.250

PT. Kebun Binatang MATARAMKERTAS KERJA

31 DESEMBER 2002

Laba - Rugi NeracaDebit Kredit Debit Kredit

Rp10,405,000Rp2,500,000Rp2,000,000

Rp500,000Rp20,000

Rp3,500,000Rp250,000

Rp30,000Rp17,000,000Rp20,000,000

Rp7,000,000Rp7,500,000

Rp3,500,000Rp2,100,000Rp1,100,000

Rp100,000Rp3,081,250

Rp300,000Rp10,000,000Rp25,000,000

Rp3,530,000Rp1,250,000

Rp35,900,000Rp4,200,000

Rp115,000Rp12,200,000

Rp1,000,000Rp1,500,000Rp4,500,000

Rp650,000Rp240,000

Rp7,200,000Rp600,000

Rp3,081,250Rp30,971,250 Rp40,215,000 Rp64,955,000 Rp55,711,250

Rp9,243,750 - - Rp9,243,750Rp40,215,000 Rp40,715,000 Rp64,955,000 Rp64,955,000