pengantar akuntansi hal 336

7/23/2019 pengantar akuntansi hal 336

http://slidepdf.com/reader/full/pengantar-akuntansi-hal-336 1/45

ACCOUNT NUMBER ACCOUNT NAME HEADER

100 ASSET H

110 Kas

112 Piutang Usaha

115 Persediaan

116 Ansuransi dibayar dimuka

117 Persediaan Toko

123 Peralatan Toko

124 Akm Peny Peralatan Toko

200 LIABILITIES H

210 Utang Usaha

211 Utang !a"i

300 EQUITY H

310 #odal

311 Pri$e

312 %&'

400 '()(*U( +

410 Pen"ualan

411 'etur dan Potongan +arga

412 ,iskon Pen"ualan

500 COST OF SALES H

510 +PP

600 OPERATING EXPENSE H

610 -eban !a"i Pen"ualan

620 -eban .klam

630 -eban /enyusutan

640 -eban Persediaan Toko

650 -eban Pen"ualan %ain %ain

660 -eban !a"i Kantor

670 -eban ea

60 -eban Ansuransi

60 -eban Adm %ain



BALANCE ACCOUNT TYPE

asse

3600000bank

23300000 aounts reei$able

602400000 other urrent asset



56500000 8ed asset

56700000 8ed asset

!"a#"!"$

6600000 aounts /ayable

0 aounts /ayable

e%&"$

65300000e9uity

135000000e9uity

0 e9uity

.*:;#(

5211100000 inome

2700000inome

5400000inome

'(s () sa!es

223000000 ost o< sales

e*+e,se

66400000e8/ense

21000000e8/ense

0 e8/ense

0 e8/ense

12600000e8/ense

32100000e8/ense

3700000 e8/ense

0 e8/ense

700000e8/ense



N( A-&, Na.a A-&, De#" /e"

110 Kas 3600000

112 Piutang Usaha 23300000

115 Persediaan 602400000

116 Ansuransi dibayar dimuka 1600000

117 Persediaan Toko 11400000

123 Peralatan Toko 56500000124 Akm Peny Peralatan Toko 56700000

210 Utang Usaha 6600000

211 Utang !a"i 0

310 #odal 65300000

311 Pri$e 135000000

312 %&' 0

410 Pen"ualan 5221100000

411 'etur dan Potongan +arga 2700000

412 ,iskon Pen"ualan 5400000

510 +PP 223000000520 -eban !a"i Pen"ualan 66400000

521 -eban .klam 21000000

522 -eban /enyusutan 0

523 -eban Persediaan Toko 0

524 -eban Pen"ualan %ain %ain 12600000

530 -eban !a"i Kantor 32100000

531 -eban ea 3700000

532 -eban Ansuransi 0

53 -eban Adm %ain 700000

Total 605700000 605700000



110 Kas

112 Piutang Usaha

115 Persediaan

116 Ansuransi dibayar dimuka

117 Persediaan Toko

123 Peralatan Toko124 Akm Peny Peralatan Toko

210 Utang Usaha

211 Utang !a"i

310 #odal

311 Pri$e

312 %&'

410 Pen"ualan

411 'etur dan Potongan +arga

412 ,iskon Pen"ualan

510 +PP520 -eban !a"i Pen"ualan

521 -eban .klan

522 -eban /enyusutan

523 -eban Persediaan Toko

524 -eban Pen"ualan %ain %ain

530 -eban !a"i Kantor

531 -eban ea

532 -eban Ansuransi

53 -eban Adm %ain



anggal No Akun Keterangan Debit

1 110 Kas 3600000

1 112 Piutang Usaha 23300000

1 115 Persediaan 602400000

1 116 Ansuransi dibayar dimuka 1600000

1 117 Persediaan Toko 11400000

1 123 Peralatan Toko 565000001 124 Akm Peny Peralatan Toko

1 210 Utang Usaha

1 211 Utang !a"i

1 310 #odal

1 311 Pri$e 135000000

1 312 %&'

1 410 Pen"ualan

1 411 'etur dan Potongan +arga 2700000

1 412 ,iskon Pen"ualan 5400000

1 510 +PP 2230000001 520 -eban !a"i Pen"ualan 66400000

1 521 -eban .klan 21000000

1 522 -eban /enyusutan 0

1 523 -eban Persediaan Toko 0

1 524 -eban Pen"ualan %ain %ain 12600000

1 530 -eban !a"i Kantor 32100000

1 531 -eban ea 3700000

1 532 -eban Ansuransi

1 53 -eban Adm %ain 700000

1 531 -eban ea '/ 5000000001 110 Kas

3 115 Persediaan '/ 3600000000

3 210 Utang Usaha

4 115 Persediaan '/ 60000000

4 110 Kas

6 112 Piutang Usaha '/ 650000000

6 410 Pen"ualan

6 510 +PP '/ 4100000000

6 115 Persediaan

7 110 Kas '/ 22300000007 112 Piutang Usaha

10 110 Kas '/ 5400000000

10 410 Pen"ualan

10 510 +PP '/ 3200000000

10 115 Persediaan

13 210 Utang Usaha '/ 3600000000

13 115 Persediaan

13 110 Kas



14 411 'etur dan Potongan +arga '/ 1350000000

14 112 Piutang Usaha

14 115 Persediaan '/ 00000000

14 510 +PP

15 521 -eban .klan '/ 1100000000

15 110 Kas

16 110 Kas '/ 53000000016 412 ,iskon Pen"ualan '/ 110000000


1 115 Persediaan '/ 170000000

1 110 Kas

1 210 Utang Usaha '/ 3345000000

1 110 Kas

20 112 Piutang Usaha '/ 11000000000

20 410 Pen"ualan

20 510 +PP '/ 7000000000

20 115 Persediaan21 112 Piutang Usaha '/ 230000000

21 110 Kas

21 110 Kas '/ 420000000


21 115 Persediaan '/ 00000000

21 210 Utang Usaha

24 210 Utang Usaha '/ 500000000

24 115 Persediaan

26 411 'etur dan Potongan +arga '/ 750000000

26 110 Kas

26 115 Persediaan '/ 40000000

26 510 +PP

2 520 -eban !a"i Pen"ualan '/ 5600000000

2 530 -eban !a"i Kantor '/ 200000000

2 110 Kas

2 117 Persediaan Toko '/ 240000000

2 110 Kas

30 112 Piutang Usaha '/ 775000000

30 410 Pen"ualan

30 510 +PP '/ 4700000000

30 115 Persediaan

30 110 Kas '/ 11120000000

30 412 ,iskon Pen"ualan '/ 110000000


31 210 Utang Usaha '/ 300000000

31 115 Persediaan

31 110 Kas

=umlah '/ 715070000000



64



Kredit

56700000

6600000

0

65300000

0

5221100000

'/ 117400000000 112500000

1 '/ 150000000'/ 500000000 2

3

'/ 3600000000 4

5

'/ 60000000 6

7

'/ 650000000

'/ 4100000000 10

11 '/ 2230000000 12

13

'/ 5400000000 14

15

'/ 3200000000 16

17

'/ 72000000 1

'/ 352000000 1



20

'/ 1350000000 21

22

'/ 00000000 23

24

'/ 1100000000 25

2627

'/ 5500000000 2

2

'/ 170000000 30

31

'/ 3345000000 32

33

'/ 11000000000 34

35

'/ 7000000000 3637

'/ 230000000 3

3

'/ 420000000 40

41

'/ 00000000 42

43

'/ 500000000 44

45

'/ 750000000 46

47

'/ 40000000 4

4

50

'/ 500000000 51

52

'/ 240000000 53

54

'/ 775000000 55

56

'/ 4700000000 57

5

5

'/ 11230000000 60

61

'/ 3000000 62

'/ 217000000 63

'/ 715070000000 64



'/ 117400000000



Kas

Tanggal *o Akun Keterangan

1 110 aldo Aal

1 110 Kas

4 110 Kas

7 110 Kas

10 110 Kas

13 110 Kas

15 110 Kas

16 110 Kas

1 110 Kas

1 110 Kas

21 110 Kas

21 110 Kas

26 110 Kas2 110 Kas

2 110 Kas

30 110 Kas

31 110 Kas

Piutang Usaha


1 112 aldo Aal6 112 Piutang Usaha

7 112 Piutang Usaha








Pese"aa,


1 115 aldo Aal

3 115 =U

4 115 =U

6 115 =U

10 115 =U13 115 =U

14 115 =U



1 115 =U

20 115 =U

21 115 =U

24 115 =U

26 115 =U

30 115 =U

31 115 =U

31 A=P

31 A=P

,s&a,s" "#a$a ".&-a


1 116 aldo Aal31 A=P

Pese"aa, T(-(


1 117 aldo Aal

2 117 Persediaan Toko31 A=P

Pea!aa, T(-(


1 123 aldo Aal

-. Pe,$ Pea!aa, T(-(


1 124 Akm Peny Peralatan Toko

31 A=P

Ua, Usa4a



1 210 Utang Usaha

3 210 Utang Usaha

13 210 Utang Usaha

1 210 Utang Usaha

21 210 Utang Usaha

24 210 Utang Usaha

31 210 Utang Usaha

Ua, Ga"


31 211 A=P

M(a!


1 310 #odal

310 T(a!

P"e


1 311 Pri$e

L7R


1 312 %&'

Pe,&a!a,


1 410 Pen"ualan

6 410 Pen"ualan

10 410 Pen"ualan

20 410 Pen"ualan

30 410 Pen"ualan

e& a, P((,a, Haa




1 411 'etur dan Potongan +arga



811 T(a!

D"s-(, Pe,&a!a,


1 412 ,iskon Pen"ualan



HPP


1 510 aldo Aal

6 510 =U

10 510 =U

14 510 =U

20 510 =U

26 510 =U

30 510 =U31 A=P

31 A=P

Be#a, Ga" Pe,&a!a,


1 520 aldo Aal

2 520 -eban !a"i Pen"ualan

31 A=P

Be#a, I-!a,


1 521 aldo Aal

15 521 -eban .klan

Be#a, +e,$&s&a, Tanggal *o Akun Keterangan



31 522 A=P

Be#a, Pese"aa, T(-(


31 523 A=P

e#a, Pe,&a!a, La",9 La",


1 524 aldo Aal

Be#a, Ga" /a,(


1 530 aldo Aal

2 530 -eban !a"i Kantor

31 A=P

Be#a, Se:a


1 531 aldo Aal

1 531 -eban ea

Be#a, A,s&a,s"

Tanggal *o Akun Keterangan31 532 A=P

Be#a, A. La",


1 53 aldo Aal



,ebit Kredit

'/ 500000000

'/ 60000000

'/ 2230000000

'/ 5400000000

'/ 352000000

'/ 1100000000

'/ 530000000

'/ 170000000

'/ 3345000000

'/ 230000000

'/ 420000000

'/ 750000000'/ 500000000

'/ 240000000

'/ 11120000000

'/ 217000000

,ebit Kredit

'/ 650000000

'/ 2230000000

'/ 1350000000

'/ 5500000000

'/ 11000000000

'/ 230000000

'/ 420000000

'/ 775000000

'/ 11230000000

,ebit Kredit

'/ 3600000000

'/ 60000000

'/ 4100000000

'/ 3200000000'/ 72000000

'/ 000 000 00



'/ 170000000

'/ 7000000000

'/ 00000000

'/ 500000000

'/ 40000000

'/ 4700000000

'/ 3000000

'/ 60240000000

'/ 55000000000

,ebit Kredit

'/ 1200000000

,ebit Kredit

'/ 240000000 '/ 0000000

,ebit Kredit

,ebit Kredit

'/ 5670000000

'/ 1400000000



'/ 660000000

'/ 3600000000

'/ 3600000000

'/ 3345000000

'/ 00000000

'/ 500000000

'/ 300000000

,ebit Kredit

'/ 1360000000

,ebit Kredit

'/ 6530000000

'/ '/ 6530000000

,ebit Kredit

'/ 13500000000

,ebit Kredit

'/

,ebit Kredit

'/ 522110000000

'/ 650000000

'/ 5400000000

'/ 11000000000

'/ 775000000



,ebit Kredit

'/ 270000000

'/ 1350000000

'/ 750000000

'/ 11370000000 '/

,ebit Kredit

'/ 540000000

'/ 110000000

'/ 110000000

,ebit Kredit

'/ 22300000000

'/ 4100000000

'/ 3200000000

'/ 00000000

'/ 7000000000

'/ 40000000

'/ 4700000000'/ 60240000000

'/ 55000000000

,ebit Kredit

'/ 5600000000

'/ 700000000

,ebit Kredit

'/ 1100000000

,ebit Kredit



'/ 1400000000

,ebit Kredit

'/ 0000000

,ebit Kredit

,ebit Kredit

'/ 200000000

'/ 660000000

,ebit Kredit

'/ 500000000

,ebit Kredit'/ 1200000000

,ebit Kredit



aldo

,ebit Kredit

'/ 3600000

'/ 7600000

'/ 7000000

'/ 100300000

'/ 154300000

'/ 11020000

'/ 10020000

'/ 16120000

'/ 143220000

'/ 10770000

'/ 107470000

'/ 150370000

'/ 14270000'/ 5770000

'/ 55470000

'/ 166670000

'/ 4500000

aldo 1

,ebit Kredit 2

'/ 23300000 3 '/ 302400000 4

'/ 20100000 5

'/ 266600000 6

'/ 211600000 7

'/ 321600000

'/ 32300000

'/ 21000000 10

'/ 35750000 11

'/ 247450000 12

13

aldo

,ebit Kredit

'/ 602400000

'/ 63400000

'/ 63000000

'/ 5000000

'/ 566000000'/ 56520000

'/ 573 20 000



'/ 510000

'/ 5210000

'/ 600000

'/ 6040000

'/ 6070000

'/ 56270000

'/ 56150000

'/ 40450000

'/ 50550000

aldo

,ebit Kredit

'/ 1600000'/ 400000

aldo

,ebit Kredit

'/ 11400000

'/ 1300000'/ 4000000

1

aldo 2

,ebit Kredit 3

'/ 56500000 4

56

7

aldo

,ebit Kredit

'/ 56700000 10

'/ 70700000 11

12

aldo



,ebit Kredit

'/ 6600000

'/ 132600000

'/ 6600000

'/ 63150000

'/ 151150000

'/ 146150000

'/ 63150000

aldo

,ebit Kredit

'/ 13600000

1

aldo 2

,ebit Kredit 3

'/ 65300000 4

5

6

7

aldo ,ebit Kredit

'/ 135000000 10

11

12

13

aldo 14

,ebit Kredit 15

'/ 16

17

11

aldo 20

,ebit Kredit 21

'/ 5221100000 22

'/ 52600000 23

'/ 5343600000 24

'/ 5453600000 25

'/ 5532350000 26

272

2



aldo 30

,ebit Kredit 31

'/ 2700000 32

'/ 106200000 33

'/ 113700000 34

35

36

37

aldo 3

,ebit Kredit 3

'/ 5400000 40

'/ 60500000 41

'/ 61600000 42

43

1 aldo 2

,ebit Kredit 3

'/ 223000000 4

'/ 264000000 5

'/ 26000000 6

'/ 2000000 7

'/ 25000000

'/ 253200000

'/ 3000200000 10 '/ 3602600000 11

'/ 3052600000 12

13

14

1

aldo 2

,ebit Kredit 3

'/ 66400000 4

'/ 72000000 5

'/ 72700000 67

aldo 10

,ebit Kredit 11

'/ 21000000 12

'/ 22000000 13

14

15 aldo 16

,ebit Kredit 17



'/ 14000000 1

1

20

21

22

aldo 23

,ebit Kredit 24

'/ 00000 25

26

27

2

2

aldo 30

,ebit Kredit 31

'/ 12600000 32

3334

35

aldo 36

,ebit Kredit 37

'/ 32100000 3

'/ 411100000 3

'/ 417700000 40

41

aldo

,ebit Kredit

'/ 3700000

'/ 700000

aldo

,ebit Kredit'/ 12000000

aldo

,ebit Kredit

'/ 700000



Ta,a! /eea,a, N( a-&, De#"

31 +PP 510 '/ 60240000000

Persediaan 115

Persediaan 115 '/ 55000000000

+PP 510

31 -eban Ansuransi 532 '/ 1200000000

Ansuransi dibayar dimuka 11631 -eban Persediaan Toko 523 '/ 0000000

Persediaan Toko 117

31 -eban /enyusutan 522 '/ 1400000000

Akm Peny Peralatan Toko 124

31 -eban !a"i Pen"ualan 520 '/ 700000000

-eban !a"i Kantor 530 '/ 660000000

Utang !a"i 211

=umlah '/ 12010000000



/e"

'/ 60240000000

'/ 55000000000

'/ 1200000000

'/ 0000000

'/ 1400000000

'/ 1360000000

'/ 12010000000



K;,( *A#A P('K.'AA* *('A:

,(-(T

110 Kas '/ 450000000112 Piutang Usaha '/ 24745000000

115 Persediaan '/ 5615000000

116 Ansuransi dibayar dimuka '/ 160000000

117 Persediaan Toko '/ 130000000

123 Peralatan Toko '/ 5650000000

124 Akm Peny Peralatan Toko '/

210 Utang Usaha '/

211 Utang !a"i '/

310 #odal '/

311 Pri$e '/ 13500000000312 %&' '/

410 Pen"ualan '/

411 'etur dan Potongan +arga '/ 11370000000

412 ,iskon Pen"ualan '/ 6160000000

510 +PP '/ 300020000000

520 -eban !a"i Pen"ualan '/ 7200000000

521 -eban .klan '/ 2200000000

522 -eban /enyusutan '/

523 -eban Persediaan Toko '/

524 -eban Pen"ualan %ain %ain '/ 1260000000

530 -eban !a"i Kantor '/ 41110000000

531 -eban ea '/ 70000000

532 -eban Ansuransi '/

53 -eban Adm %ain '/ 70000000

'/ 633750000000



A%,; P(*>(UA.A*

K'(,.T ,(-(T K'(,.T

'/ '/ '/ '/ '/ '/

'/ '/ 55000000000 '/ 60240000000

'/ '/ '/ 1200000000

'/ '/ '/ 0000000

'/ '/ '/

'/ 5670000000 '/ '/ 1400000000

'/ 6315000000 '/ '/

'/ '/ '/ 1360000000

'/ 6530000000 '/ '/

'/ '/ '/ '/ '/ '/

'/ 553235000000 '/ '/

'/ '/ '/

'/ '/ '/

'/ '/ 60240000000 '/ 55000000000

'/ '/ 700000000 '/

'/ '/ '/

'/ '/ 1400000000 '/

'/ '/ 0000000 '/

'/ '/ '/

'/ '/ 660000000 '/

'/ '/ '/

'/ '/ 1200000000 '/

'/ '/ '/

'/ 633750000000 '/ 12010000000 '/ 12010000000



*P 'U!.

,(-(T K'(,.T ,(-(T

'/ 450000000'/ 24745000000

'/ 5055000000

'/ 40000000

'/ 400000000

'/ 5650000000

'/ 7070000000

'/ 6315000000

'/ 1360000000

'/ 6530000000

'/ 13500000000

'/ 553235000000

'/ 11370000000 '/ 11370000000

'/ 6160000000 '/ 6160000000

'/ 305260000000 '/ 305260000000

'/ 7270000000 '/ 7270000000

'/ 2200000000 '/ 2200000000

'/ 1400000000 '/ 1400000000

'/ 0000000 '/ 0000000

'/ 1260000000 '/ 1260000000

'/ 41770000000 '/ 41770000000

'/ 70000000 '/ 70000000

'/ 1200000000 '/ 1200000000

'/ 70000000 '/ 70000000

'/ 636510000000 '/ 636510000000 '/ 41030000000

'/ 72205000000

'/ 553235000000



%A-A *('A:A

K'(,.T ,(-(T K'(,.T

'/ 450000000'/ 24745000000

'/ 5055000000

'/ 40000000

'/ 400000000

'/ 5650000000

'/ 7070000000

'/ 6315000000

'/ 1360000000

'/ 6530000000

'/ 13500000000

'/ 553235000000

'/ 553235000000 '/ 15540000000 '/ 3275000000

'/ 72205000000

'/ 553235000000 '/ 15540000000 '/ 15540000000



K;,( *A#A P('K.'AA* #U

,(-(T

110 Kas '/ 3670000000112 Piutang Usaha '/ 4345000000

115 Persediaan '/ 7550000000



123 Peralatan Toko '/ 5650000000

124 Akm Peny Peralatan Toko '/

210 Utang Usaha '/ 15745000000

211 Utang !a"i '/

310 #odal '/

311 Pri$e '/ 13500000000312 %&' '/

410 Pen"ualan '/

411 'etur dan Potongan +arga '/ 11370000000

412 ,iskon Pen"ualan '/ 6160000000

510 +PP '/ 301300000000

520 -eban !a"i Pen"ualan '/ 7200000000

521 -eban .klan '/ 2200000000

522 -eban /enyusutan '/

523 -eban Persediaan Toko '/

524 -eban Pen"ualan %ain %ain '/ 1260000000

530 -eban !a"i Kantor '/ 41110000000

531 -eban ea '/ 70000000

532 -eban Ansuransi '/

53 -eban Adm %ain '/ 70000000

'/ 723370000000



A. *('A:A A%,;

K'(,.T ,(-(T K'(,.T

'/ 2340000000 '/ 450000000 '/ '/ 24600000000 '/ 24745000000 '/

'/ 1655000000 '/ 5615000000 '/

'/ '/ 160000000 '/

'/ '/ 130000000 '/

'/ '/ 5650000000 '/

'/ 5670000000 '/ '/ 5670000000

'/ 22060000000 '/ '/ 6315000000

'/ '/ '/

'/ 6530000000 '/ '/ 6530000000

'/ '/ 13500000000 '/ '/ '/ '/

'/ 553235000000 '/ '/ 553235000000

'/ '/ 11370000000 '/

'/ '/ 6160000000 '/

'/ 120000000 '/ 300020000000 '/

'/ '/ 7200000000 '/

'/ '/ 2200000000 '/

'/ '/ '/

'/ '/ '/

'/ '/ 1260000000 '/

'/ '/ 41110000000 '/

'/ '/ 70000000 '/

'/ '/ '/

'/ '/ 70000000 '/

'/ 723370000000 '/ 633750000000 '/ 633750000000



P(*>(UA.A* *

,(-(T K'(,.T ,(-(T

'/ '/ '/ 450000000'/ '/ '/ 24745000000

'/ 55000000000 '/ 60240000000 '/ 5055000000

'/ '/ 1200000000 '/ 40000000

'/ '/ 0000000 '/ 400000000

'/ '/ '/ 5650000000

'/ '/ 1400000000

'/ '/

'/ '/ 1360000000

'/ '/

'/ '/ '/ 13500000000'/ '/

'/ '/

'/ '/ '/ 11370000000

'/ '/ '/ 6160000000

'/ 60240000000 '/ 55000000000 '/ 305260000000

'/ 700000000 '/ '/ 7270000000

'/ '/ '/ 2200000000

'/ 1400000000 '/ '/ 1400000000

'/ 0000000 '/ '/ 0000000

'/ '/ '/ 1260000000

'/ 660000000 '/ '/ 41770000000

'/ '/ '/ 70000000

'/ 1200000000 '/ '/ 1200000000

'/ '/ '/ 70000000

'/ 12010000000 '/ 12010000000 '/ 636510000000



P 'U!.&%A-A

K'(,.T ,(-(T K'(,.T

'/ 7070000000

'/ 6315000000

'/ 1360000000

'/ 6530000000

'/ 553235000000 '/ 553235000000

'/ 11370000000

'/ 6160000000

'/ 305260000000

'/ 7270000000

'/ 2200000000

'/ 1400000000

'/ 0000000

'/ 1260000000

'/ 41770000000

'/ 70000000

'/ 1200000000

'/ 70000000

'/ 636510000000 '/ 41030000000 '/ 553235000000

'/ 72205000000

'/ 553235000000 '/ 553235000000



*('A:A

,(-(T K'(,.T

'/ 450000000'/ 24745000000

'/ 5055000000

'/ 40000000

'/ 400000000

'/ 5650000000

'/ 7070000000

'/ 6315000000

'/ 1360000000

'/ 6530000000

'/ 13500000000

'/ 15540000000 '/ 3275000000

'/ 72205000000

'/ 15540000000 '/ 15540000000



#odal 1 #ei '/ 6530000000

%aba Tahun -er"alan '/ 72205000000

Pri$e '/ 13500000000

Kenaikan #odal '/ 5705000000

#odal 31 #ei '/ 127235000000



%;#-;K :;#PUT('

%AP;'A* %A-A 'U!.

P(' 31 ,((#-(' 2006

Pe,a+aa,

Pen"ualan '/ 553235000000

'etur dan Potongan +arga '/ 11370000000,iskon Pen"ualan '/ 6160000000

Total Penda/atan

HPP

La#a /((

Be#a, (+eas"(,a!

-eban Pen"ualan

-eban !a"i Pen"ualan '/ 7270000000

-eban .klan '/ 2200000000

-eban /enyusutan '/ 1400000000

-eban Persediaan Toko '/ 0000000-eban Pen"ualan %ain %ain '/ 1260000000

=umlah -eban Pen"ualan

-eban Administrasi

-eban !a"i Kantor '/ 41770000000

-eban ea '/ 70000000

-eban Ansuransi '/ 1200000000

-eban Adm %ain '/ 70000000

=umlah -eban Administrasi

Total -eban ;/erasional

La#a O+eas"(,a!



'/ 535705000000

'/ 305260000000

'/ 230445000000

'/ 105620000000

'/ 52620000000

'/ 15240000000

'/ 72205000000



-;K :;#PUT('

*('A:A

,((#-(' 2006

A/TI;A

K;,( A/TI;A =U#%A+ K;,(

A/TI;A LANCAR

110 Kas '/ 450000000 210112 Piutang Usaha '/ 24745000000 211

115 Persediaan '/ 5055000000



<UMLAH A/TI;A LANCAR R+ =33>300>00000

310

A/TI;A TETAP 311

123 Peralatan Toko '/ 5650000000 312

124 Akm Peny Peralatan Toko '/ ?7070000000@

<UMLAH A/TI;A TETAP R+ 8=?>?00>00000

TOTAL A/TI;A @@@



PASI;A

/EA<IBAN DAN MODAL =U#%A+

/EA<IBAN

Utang Usaha '/ 6315000000Utang !a"i '/ 1360000000

<UMLAH /EA<IBAN R+ 15=>50>00000

MODAL

#odal 1 #ei '/ 6530000000

%aba Tahun -er"alan '/ 72205000000

Pri$e '/ ?13500000000@

<UMLAH MODAL @@@

TOTAL /EA<IBAN DAN MODAL @@@

pengantar akuntansi hal 336

Documents