KERTAS KERJA PT IKLAN ANDALAN, 31 Desember 1989

NO. Daftar Saldo

REK. N A M A R E K E N I N G Prasesuaian Penyesuaian

DEBIT KREDIT DEBIT KREDIT

Rp Rp Rp Rp

101 K a s 4,775,000

102 Piutang Usaha 12,425,000

103 Cadangan Piutang Tak Tertagih 25,000

104 Sediaan Bahan Habis Pakai 38,100,000

105 Sewa Dibayar Di Muka 36,000,000

106 Asuransi Dibayar Di Muka

201 Perlengkapan Studio 37,300,000

202 Depr. Akmsian Perlkp. Studio 9,920,000

203 Perlengkapan Kantor 12,500,000

204 Depr. Akmsian. Perlkp. Kantor 1,500,000

305 Utang Usaha 7,700,000

306 Utang Biaya Bunga

307 Utang Gaji dan Honorarium

308 Utang Pajak Penghasilan

309 Utang Bank 18,000,000

401 Modal Saham 30,000,000

402 Laba Ditahan 10,950,000

403 Dividen 3,000,000

501 Pendapatan Jasa Periklanan 118,280,000

502 Pendapatan Komisi 12,425,000

601 Biaya Gaji dan Honorarium 49,700,000

602 Biaya Telekomunikasi 7,560,000

603 Pemakaian Bahan Habis Pakai

604 Depresiasi Perlengkapan Studio

605 Depresiasi Perlengkapan Kantor

606 Biaya Sewa Ruang

607 Biaya Asuransi 520,000

609 Biaya Macam-Macam 4,520,000

701 Biaya Bunga Bank 2,400,000

901 Taksiran Pajak Penghasilan

Laba bersih

208,800,000 208,800,000 0 0

KERTAS KERJA PT IKLAN ANDALAN, 31 Desember 1989

Daftar Saldo

Sesuaian Rugi-Laba Neraca

DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT

Rp Rp Rp Rp Rp Rp

4,775,000 0 0 0 4,775,000 0 9

12,425,000 0 0 0 12,425,000 0 9

0 25,000 0 0 0 25,000 10

38,100,000 0 0 0 38,100,000 0 9

36,000,000 0 0 0 36,000,000 0 9

0 0 0 0 0 0 9

37,300,000 0 0 0 37,300,000 0 9

0 9,920,000 0 0 0 9,920,000 10

12,500,000 0 0 0 12,500,000 0 9

0 1,500,000 0 0 0 1,500,000 10

0 7,700,000 0 0 0 7,700,000 10

0 0 0 0 0 0 10

0 0 0 0 0 0 10

0 0 0 0 0 0 10

0 18,000,000 0 0 0 18,000,000 10

0 30,000,000 0 0 0 30,000,000 10

0 10,950,000 0 0 0 10,950,000 10

3,000,000 0 0 0 3,000,000 0 9

0 118,280,000 0 118,280,000 0 0 8

0 12,425,000 0 12,425,000 0 0 8

49,700,000 0 49,700,000 0 0 0 7

7,560,000 0 7,560,000 0 0 0 7

0 0 0 0 0 0 7

0 0 0 0 0 0 7

0 0 0 0 0 0 7

0 0 0 0 0 0 7

520,000 0 520,000 0 0 0 7

4,520,000 0 4,520,000 0 0 0 7

2,400,000 0 2,400,000 0 0 0 7

0 0 0 0 0 0 7

64,700,000 130,705,000 144,100,000 78,095,000

66,005,000 0 0 66,005,000

208,800,000 208,800,000 130,705,000 130,705,000 144,100,000 144,100,000