neraca lajur
DESCRIPTION
Audit 3 PraktikumTRANSCRIPT
PT PETANERACA LAJUR
PER 31 DESEMBER 2012
NO AKUN KETERANGAN
101-01 Kas Besar101-02 Kas Kecil102-01 Bank BINI102-02 Bnak Mandi102-03 Bank CAB103-01 Deposito berjangka104-01 Piutang Dagang104-02 Piutang lain-lain104-03 piutang deviden105-01 Persediaan barang dagang106-01 Sewa dibayar dimuka106-02 Asuransi dibayar dimuka106-03-1 pajak dibayar dimuka-22106-03-2 pajak dibayar dimuka-23106-03-3 pajak dibayar dimuka-25106-03-4 PPN masukan106-03-5 pajak dibayar dimuka-21108-00 Perlangkapan Kantor111-00 Investasi201-01 Tanah202-01 Bangunan dan prasarana202-02 Akumulasi penyusutan bangunan dan prasarana203-01 kendaraan bermotor203-02 akumulasi penyusutan kendaraan bermotor204-01 Peralatan kantor dan toko204-02 akumulasi penyusutan peralatan kantor dan toko301-01 utang dagang302-02 utang lain-lain302-03 utang karyawan302-04 Utang beban303-01-1 utang pajak-21303-01-2 utang pajak-23303-01-3 utang pajak-25/29303-01-4 PPN Keluaran304-01 Biaya yang masih harus dibayar310-01 utang sewa guna usaha lancar310-02 utang bank lancar410-01 utang sewa guna usaha-jangka panjang410-02 utang bank- jangka panjang410-03 utang jangka panjang501-00 Modal Saham
601-00 Saldo Laba701-00 Penjualan702-00 Retur Penjualan703-00 Diskon Penjualan801-00 Beban pokok penjualan830-01 Gaji830-02 Promosi830-03 Perjalanan Dinas dan akomodasi830-04 Pemeliharaan dan Reparasi830-05 Jasa Profesional830-06 Asuransi830-07 Jamuan dan representasi830-08 sewa guna usaha830-09 perlengkapan kantor830-10 telepon, faks, dan pos830-11 listrik dan air830-12 penyusutan830-13 Kerugian Piutang830-14 sewa830-15 Sumbangan830-16 Tunjangan Kesehatan830-15 lain-lain902-01 beban bunga902-02 Beban administrasi bank902-03 Beban bunga yang ditangguhkan920-00 laba/rugi valuta asing920-01 Kerugian Investasi920-02 Kerugian Pertukaran Kendaraan901-01 pendapatan bunga901-02 pendapatan deviden930-01 Beban pajak penghasilan
TOTALLaba sebelum Pajak ==>
CATATAN:1 HAL 81 (JK PPN)2 KOREKSI FISKAL HAL 111
PT PETANERACA LAJUR
PER 31 DESEMBER 2012
NS PENYESUAIAND K D K
Rp 15,508,000 Rp 1,250,000 Rp 67,500 Rp 104,100,150 Rp 91,423,500 Rp 5,831,800 Rp 25,062,625 Rp 106,775 Rp 50,000 Rp 127,500,000 Rp 20,784,439.80 Rp 59,065.70 Rp 194,500,000 Rp 51,250,000 Rp 898,725,250 Rp 207,720,000 Rp 14,940,000 Rp 14,940,000
Rp 75,000,000 Rp 1,182,050,000 Rp 96,000,000 Rp 57,500,000 Rp 20,000,000 Rp 5,000,000 Rp 3,000,000 Rp 3,000,000
Rp -
Rp - Rp 4,750,000 Rp 2,004,800
Rp 5,917,500 Rp 343,750,000 Rp 750,000 Rp 50,000,000 Rp 775,000,000 Rp 650,000,000
Rp 90,833,300 Rp 288,500,000 Rp 87,200,000
Rp 163,516,600 Rp 38,500,000 Rp 17,000,000 Rp 15,000,000
Rp 12,575,400 Rp 8,500,000 Rp 166,667 Rp 287,500,000 Rp 52,250,000 Rp 37,500,000 Rp 15,687,992
Rp 2,004,800 Rp 3,500,000
Rp 5,781,800 Rp 5,781,800 Rp - Rp 12,432,126 Rp 8,850,000 Rp 11,520,000 Rp 62,403,400 Rp - Rp - Rp - Rp 6,847,500 Rp 82,170,000 Rp -
Rp 10,000,000 Rp 1,000,000,000
Rp 2,756,975,986 Rp 5,547,000,000 Rp 96,000,000
Rp 55,047,000 Rp 19,200,000 Rp 11,094,000 Rp 4,422,500,000 Rp 96,000,000 Rp 610,000,000 Rp 10,000,000 Rp - Rp 10,000,000 Rp 2,600,000 Rp 3,532,500 Rp 14,928,804 Rp 15,435,400 Rp 12,500,000 Rp 20,435,400 Rp 15,435,400 Rp - Rp 3,000,000 Rp 25,000,000 Rp 20,000,000 Rp 6,847,500 Rp 6,847,500 Rp 1,000,000 Rp 25,000 Rp 1,000,000 Rp 3,513,500 Rp 562,500 Rp 84,925,400 Rp 166,667 Rp - Rp 27,500,000
Rp 5,000,000 Rp 20,000,000 Rp 10,000,000
Rp 1,500,000 Rp 10,000 Rp 750,000 Rp - Rp 1,867,500
Rp 159,065.70 Rp 22,410,000 Rp 1,867,500
Rp - Rp 71,296,119 Rp 50,000,000 Rp 500,000
Rp 29,133,025 Rp 1,268,596.25 Rp 75,000,000.00
Rp 44,432,000
### ### Rp 811,224,948 Rp 811,224,948
PT PETANERACA LAJUR
PER 31 DESEMBER 2012
Neraca SP LRD K D K
Rp 15,508,000 Rp - Rp 1,182,500 Rp - Rp 189,691,850 Rp - Rp 25,119,400 Rp - Rp 148,225,374.10 Rp - Rp 245,750,000 Rp - Rp 691,005,250 Rp - Rp - Rp - Rp 75,000,000 Rp - Rp 1,220,550,000 Rp - Rp 15,000,000 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 4,750,000 Rp 2,004,800 Rp - Rp 5,917,500 Rp - Rp 294,500,000 Rp - Rp 775,000,000 Rp - Rp 650,000,000 Rp - Rp - Rp 90,833,300 Rp 375,700,000 Rp - Rp - Rp 163,516,600 Rp 40,500,000 Rp - Rp - Rp 4,242,067 Rp - Rp 272,750,000 Rp - Rp 15,687,992 Rp - Rp 2,004,800 Rp - Rp 3,500,000 Rp - Rp - Rp - Rp - Rp - Rp 12,432,126 Rp 2,670,000 Rp - Rp - Rp 62,403,400 Rp - Rp - Rp - Rp - Rp - Rp 75,322,500 Rp - Rp - Rp - Rp 10,000,000 Rp - Rp 1,000,000,000
Rp - Rp 2,756,975,986 Rp - Rp 5,451,000,000 Rp - Rp 5,451,000,000 Rp 74,247,000 Rp - Rp 74,247,000 Rp - Rp 11,094,000 Rp - Rp 11,094,000 Rp - Rp 4,326,500,000 Rp - Rp 4,326,500,000 Rp - Rp 600,000,000 Rp - Rp 600,000,000 Rp - Rp 10,000,000 Rp - Rp 10,000,000 Rp - Rp 6,132,500 Rp - Rp 6,132,500 Rp - Rp 17,864,204 Rp - Rp 17,864,204 Rp - Rp 5,000,000 Rp - Rp 5,000,000 Rp - Rp 3,000,000 Rp - Rp 3,000,000 Rp - Rp 5,000,000 Rp - Rp 5,000,000 Rp - Rp - Rp - Rp - Rp - Rp 25,000 Rp - Rp 25,000 Rp - Rp 3,513,500 Rp - Rp 3,513,500 Rp - Rp 562,500 Rp - Rp 562,500 Rp - Rp 85,092,067 Rp - Rp 85,092,067 Rp - Rp 27,500,000 Rp - Rp 27,500,000 Rp - Rp 5,000,000 Rp - Rp 5,000,000 Rp - Rp 20,000,000 Rp - Rp 20,000,000 Rp - Rp 10,000,000 Rp - Rp 10,000,000 Rp - Rp 760,000 Rp - Rp 760,000 Rp - Rp 1,867,500 Rp - Rp 1,867,500 Rp - Rp 159,066 Rp - Rp 159,066 Rp - Rp 20,542,500 Rp - Rp 20,542,500 Rp - Rp - Rp 71,296,119 Rp - Rp 71,296,119 Rp 50,000,000 Rp - Rp 50,000,000 Rp - Rp 500,000 Rp - Rp 500,000 Rp - Rp - Rp 30,401,621.25 Rp - Rp 30,401,621 Rp - Rp 75,000,000 Rp - Rp 75,000,000 Rp 44,432,000 Rp - Rp 44,432,000 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp -
### ### ### Rp 5,627,697,740 Rp 298,905,903 Rp 5,627,697,740 Rp 5,627,697,740
NERACAD K Rp 15,508,000 Rp - Rp 1,182,500 Rp - Rp 189,691,850 Rp - Rp 25,119,400 Rp - Rp 148,225,374 Rp - Rp 245,750,000 Rp - Rp 691,005,250 Rp - Rp - Rp - Rp 75,000,000 Rp - Rp 1,220,550,000 Rp - Rp 15,000,000 Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp - Rp 4,750,000 Rp 2,004,800 Rp - Rp 5,917,500 Rp - Rp 294,500,000 Rp - Rp 775,000,000 Rp - Rp 650,000,000 Rp - Rp - Rp 90,833,300 Rp 375,700,000 Rp - Rp - Rp 163,516,600 Rp 40,500,000 Rp - Rp - Rp 4,242,067 Rp - Rp 272,750,000 Rp - Rp 15,687,992 Rp - Rp 2,004,800 Rp - Rp 3,500,000 Rp - Rp - Rp - Rp - Rp - Rp 12,432,126 Rp 2,670,000 Rp - Rp - Rp 62,403,400 Rp - Rp - Rp - Rp - Rp - Rp 75,322,500 Rp - Rp - Rp - Rp 10,000,000 Rp - Rp 1,000,000,000
Rp - Rp 2,756,975,986
Rp 4,773,324,674 Rp 4,474,418,771 Rp 298,905,903
Rp 4,773,324,674 Rp 4,773,324,674