soal comprehensive perusahaan dagang-1

D110 Kas Rp 83,600,000 Rp 83,600,000 112 Piutang Usaha Rp 233,900,000 Rp 233,900,000 115 Persediaan Rp 602,400,000 Rp 602,400,000 116 Asuransi dibayar di muka Rp 16,800,000 Rp 16,800,000 117 Persediaan Toko Rp 11,400,000 Rp 11,400,000 123 Peralatan Toko Rp 569,500,000 Rp 569,500,000 124 Akumulasi Penyusutan-Peralatan Toko Rp 56,700,000 210 Utang Usaha Rp 96,600,000 211 Utang Gaji Rp - 310 Modal, Mandala Hutama Rp 685,300,000 311 Prive, Mandala Hutama Rp 135,000,000 Rp 135,000,000 312 Ikhtisar Laba Rugi Rp - 410 Penjualan Rp 5,221,100,000 411 Retur dan Potongan Penjualan Rp 92,700,000 Rp 92,700,000 412 Diskon Penjualan Rp 59,400,000 Rp 59,400,000 510 Beban Pokok Penjualan Rp 2,823,000,000 Rp 2,823,000,000 520 Beban Gaji Penjualan Rp 664,800,000 Rp 664,800,000 521 Beban Iklan Rp 281,000,000 Rp 281,000,000 522 Beban Penyusutan Rp - Rp - 523 Beban Persediaan Toko Rp - Rp - 529 Beban Penjualan lain-lain Rp 12,600,000 Rp 12,600,000 530 Beban Gaji Kantor Rp 382,100,000 Rp 382,100,000 531 Beban Sewa Rp 83,700,000 Rp 83,700,000 532 Beban Asuransi Rp - Rp - 539 Beban Administrasi lain-lain Rp 7,800,000 Rp 7,800,000

Rp 6,059,700,000

K

Rp 56,700,000 Rp 96,600,000 Rp - Rp 685,300,000

Rp - Rp 5,221,100,000

Rp 6,059,700,000

Tanggal Nomor Akun Nama Akun Debit

1-May 531 Beban Sewa Rp 5,000,000 110 Kas

3 115 Persediaan Rp 36,000,000 210 Utang Usaha

4 115 Persediaan Rp 600,000 110 Kas

6

112 Piutang Usaha Rp 68,500,000 410 Penjualan

510 Beban Pokok Penjualan Rp 41,000,000 115 Persediaan

7 110 Kas Rp 22,300,000 112 Piutang Usaha

10

110 Kas Rp 54,000,000 410 Penjualan


13210 Utang Usaha Rp 36,000,000 110 Kas115 Persediaan

14

411 Retur dan Potongan Penjualan Rp 13,500,000 112 Piutang Usaha

115 Persediaan Rp 8,000,000 510 Beban Pokok Penjualan

15 521 Beban Iklan Rp 11,000,000 110 Kas

16110 Kas Rp 53,900,000 412 Diskon Penjualan Rp 1,100,000 112 Piutang Usaha

19 115 Persediaan Rp 18,700,000 110 Kas

19 210 Utang Usaha Rp 33,450,000

19110 Kas

20



21 112 Piutang Usaha Rp 2,300,000 110 Kas

21 110 Kas Rp 42,900,000 112 Piutang Usaha

21 115 Persediaan Rp 88,000,000 210 Utang Usaha

24 210 Utang Usaha Rp 5,000,000 115 Persediaan

26

411 Retur dan Potongan Penjualan Rp 7,500,000 110 Kas

115 Persediaan Rp 4,800,000 510 Beban Pokok Penjualan

28520 Beban Gaji Penjualan Rp 56,000,000 530 Beban Gaji Kantor Rp 29,000,000 110 Kas

29 117 Persediaan Toko Rp 2,400,000 110 Kas

30



30110 Kas Rp 111,200,000 412 Diskon Penjualan Rp 1,100,000 112 Piutang Usaha

31210 Utang Usaha Rp 83,000,000 110 Kas115 Persediaan

Rp 1,174,000,000

AJPa 510 Beban Pokok Penjualan Rp 11,950,000

115 Persediaan

b 532 Beban Asuransi Rp 12,000,000 116 Asuransi dibayar di muka

c 523 Beban Persediaan Toko Rp 9,800,000 117 Persediaan Toko

d 522 Beban Penyusutan Rp 14,000,000 124 Akumulasi Penyusutan-Peralatan Toko

e 520 Beban Gaji Penjualan Rp 7,000,000 530 Beban Gaji Kantor Rp 6,600,000 211 Utang Gaji

Rp 61,350,000

Jurnal Penutupa 410 Penjualan Rp 5,532,350,000

312 Ikhtisar Laba Rugi

b 312 Ikhtisar Laba Rugi Rp 4,769,850,000 411 Retur dan Potongan Penjualan412 Diskon Penjualan510 Beban Pokok Penjualan520 Beban Gaji Penjualan521 Beban Iklan522 Beban Penyusutan523 Beban Persediaan Toko529 Beban Penjualan lain-lain530 Beban Gaji Kantor531 Beban Sewa532 Beban Asuransi539 Beban Administrasi lain-lain

c 312 Ikhtisar Laba Rugi Rp 762,500,000 310 Modal, Mandala Hutama

d 310 Modal, Mandala Hutama Rp 135,000,000 311 Prive, Mandala Hutama

Kredit

Rp 5,000,000

Rp 36,000,000

Rp 600,000

Rp 68,500,000

Rp 41,000,000

Rp 22,300,000

Rp 54,000,000

Rp 32,000,000

Rp 35,280,000 Rp 720,000

Rp 13,500,000

Rp 8,000,000

Rp 11,000,000

Rp 55,000,000

Rp 18,700,000

Rp 33,450,000

Rp 110,000,000

Rp 70,000,000

Rp 2,300,000

Rp 42,900,000

Rp 88,000,000

Rp 5,000,000

Rp 7,500,000

Rp 4,800,000

Rp 85,000,000

Rp 2,400,000

Rp 78,750,000

Rp 47,000,000

Rp 112,300,000

Rp 82,170,000 Rp 830,000

Rp 1,174,000,000

Rp 11,950,000

Rp 12,000,000

Rp 9,800,000

Rp 14,000,000

Rp 13,600,000

Rp 61,350,000

Rp 5,532,350,000

Rp 113,700,000 Rp 61,600,000 Rp 3,012,150,000 Rp 727,800,000 Rp 292,000,000 Rp 14,000,000 Rp 9,800,000 Rp 12,600,000 Rp 417,700,000 Rp 88,700,000 Rp 12,000,000 Rp 7,800,000

Rp 762,500,000

Rp 135,000,000

110 Kas112 Piutang Usaha115 Persediaan116 Asuransi dibayar di muka117 Persediaan Toko123 Peralatan Toko124 Akumulasi Penyusutan-Peralatan Toko210 Utang Usaha211 Utang Gaji310 Modal, Mandala Hutama311 Prive, Mandala Hutama312 Ikhtisar Laba Rugi410 Penjualan411 Retur dan Potongan Penjualan412 Diskon Penjualan510 Beban Pokok Penjualan520 Beban Gaji Penjualan521 Beban Iklan522 Beban Penyusutan523 Beban Persediaan Toko529 Beban Penjualan lain-lain530 Beban Gaji Kantor531 Beban Sewa532 Beban Asuransi539 Beban Administrasi lain-lain

Kas Piutang Usaha1 Rp 83,600,000 Rp 5,000,000 1 1 Rp 233,900,000 7 Rp 22,300,000 Rp 600,000 4 6 Rp 68,500,000

10 Rp 54,000,000 Rp 35,280,000 13 20 Rp 110,000,000 16 Rp 53,900,000 Rp 11,000,000 15 21 Rp 2,300,000 21 Rp 42,900,000 Rp 18,700,000 19 30 Rp 78,750,000 30 Rp 111,200,000 Rp 33,450,000 19 Rp 247,450,000

Rp 2,300,000 21 Rp 7,500,000 26 Rp 85,000,000 28 Rp 2,400,000 29 Rp 82,170,000 31

Rp 84,500,000

Asuransi dibayar di muka Persediaan Toko1 Rp 16,800,000 Rp 12,000,000 AJP 1 Rp 11,400,000

Rp 4,800,000 29 Rp 2,400,000 Rp 13,800,000

Rp 4,000,000

Akumulasi Penyusutan-Peralatan Toko Utang Usaha Rp 56,700,000 1 13 Rp 36,000,000 Rp 14,000,000 AJP 19 Rp 33,450,000 Rp 70,700,000 24 Rp 5,000,000

31 Rp 83,000,000

Modal, Mandala Hutama Prive, Mandala Hutama

Rp 685,300,000 1 1 Rp 135,000,000 Rp 762,500,000 JP

JP Rp 135,000,000 Rp - Rp 1,312,800,000

Penjualan Retur dan Potongan Penjualan Rp 5,221,100,000 1 1 Rp 92,700,000 Rp 68,500,000 6 14 Rp 13,500,000 Rp 54,000,000 10 26 Rp 7,500,000 Rp 110,000,000 20 Rp 113,700,000 Rp 78,750,000 30 Rp 5,532,350,000 Rp -

JP Rp 5,532,350,000 Rp -

Beban Pokok Penjualan Beban Gaji Penjualan1 Rp 2,823,000,000 Rp 8,000,000 14 1 Rp 664,800,000 6 Rp 41,000,000 Rp 4,800,000 26 28 Rp 56,000,000

10 Rp 32,000,000 Rp 720,800,000 20 Rp 70,000,000 AJP Rp 7,000,000 30 Rp 47,000,000

Rp 3,000,200,000 Rp - AJP Rp 11,950,000

Rp 3,012,150,000 JP Rp -

Beban Penyusutan Beban Persediaan Toko1 Rp - 1 Rp -

AJP Rp 14,000,000 AJP Rp 9,800,000 Rp 14,000,000 JP

Rp - Rp -

Beban Gaji Kantor Beban Sewa1 Rp 382,100,000 1 Rp 83,700,000

28 Rp 29,000,000 1 Rp 5,000,000 Rp 411,100,000 Rp 88,700,000

AJP Rp 6,600,000 Rp 417,700,000 JP Rp -

Rp -

Beban Administrasi lain-lain1 Rp 7,800,000

Rp 7,800,000 JP Rp -

Piutang Usaha Persediaan Rp 22,300,000 7 1 Rp 602,400,000 Rp 41,000,000 6 Rp 13,500,000 14 3 Rp 36,000,000 Rp 32,000,000 10 Rp 55,000,000 16 4 Rp 600,000 Rp 720,000 13 Rp 42,900,000 21 14 Rp 8,000,000 Rp 70,000,000 20 Rp 112,300,000 30 19 Rp 18,700,000 Rp 5,000,000 24

21 Rp 88,000,000 Rp 47,000,000 3026 Rp 4,800,000 Rp 830,000 31

Rp 561,950,000 Rp 11,950,000 AJP

Rp 550,000,000

Persediaan Toko Peralatan Toko1 Rp 569,500,000

Rp 9,800,000 AJP

Utang Usaha Utang Gaji Rp 96,600,000 1 Rp - 1 Rp 36,000,000 3 Rp 13,600,000 AJP Rp 88,000,000 21 Rp 13,600,000

Rp 63,150,000

Prive, Mandala Hutama Ikhtisar Laba Rugi

Rp - 1 Rp 135,000,000 JP JP Rp 4,769,850,000 Rp 5,532,350,000 JP

JP Rp 762,500,000 Rp -

Retur dan Potongan Penjualan Diskon Penjualan1 Rp 59,400,000

16 Rp 1,100,000 30 Rp 1,100,000

Rp 61,600,000 Rp 113,700,000 JP Rp 61,600,000 JP

Rp -

Beban Gaji Penjualan Beban Iklan1 Rp 281,000,000

15 Rp 11,000,000 Rp 292,000,000

Rp 292,000,000 JP Rp 727,800,000 JP Rp -

Beban Persediaan Toko Beban Penjualan lain-lain1 Rp 12,600,000

Rp 12,600,000 JP Rp 9,800,000 JP Rp -

Beban Sewa Beban Asuransi1 Rp -

AJP Rp 12,000,000 Rp 12,000,000 JP

Rp 88,700,000 JP Rp -

No. Akun Nama Akun NSSDDebit Kredit

110 Kas Rp 84,500,000 112 Piutang Usaha Rp 247,450,000 115 Persediaan Rp 561,950,000 116 Asuransi dibayar di muka Rp 16,800,000 117 Persediaan Toko Rp 13,800,000 123 Peralatan Toko Rp 569,500,000 124 Akumulasi Penyusutan-Peralatan Toko Rp 56,700,000 210 Utang Usaha Rp 63,150,000 211 Utang Gaji Rp - 310 Modal, Mandala Hutama Rp 685,300,000 311 Prive, Mandala Hutama Rp 135,000,000 312 Ikhtisar Laba Rugi Rp - 410 Penjualan Rp 5,532,350,000 411 Retur dan Potongan Penjualan Rp 113,700,000 412 Diskon Penjualan Rp 61,600,000 510 Beban Pokok Penjualan Rp 3,000,200,000 520 Beban Gaji Penjualan Rp 720,800,000 521 Beban Iklan Rp 292,000,000 522 Beban Penyusutan Rp - 523 Beban Persediaan Toko Rp - 529 Beban Penjualan lain-lain Rp 12,600,000 530 Beban Gaji Kantor Rp 411,100,000 531 Beban Sewa Rp 88,700,000 532 Beban Asuransi Rp - 539 Beban Administrasi lain-lain Rp 7,800,000

Total Rp 6,337,500,000 Rp 6,337,500,000 Laba bersih

AJP NSStP L/RDebit Kredit Debit Kredit Debit

Rp 84,500,000 Rp 247,450,000

Rp 11,950,000 Rp 550,000,000 Rp 12,000,000 Rp 4,800,000 Rp 9,800,000 Rp 4,000,000

Rp 569,500,000 Rp 14,000,000 Rp 70,700,000

Rp 63,150,000 Rp 13,600,000 Rp 13,600,000

Rp 685,300,000 Rp 135,000,000

Rp - Rp 5,532,350,000

Rp 113,700,000 Rp 113,700,000 Rp 61,600,000 Rp 61,600,000

Rp 11,950,000 Rp 3,012,150,000 Rp 3,012,150,000 Rp 7,000,000 Rp 727,800,000 Rp 727,800,000

Rp 292,000,000 Rp 292,000,000 Rp 14,000,000 Rp 14,000,000 Rp 14,000,000 Rp 9,800,000 Rp 9,800,000 Rp 9,800,000

Rp 12,600,000 Rp 12,600,000 Rp 6,600,000 Rp 417,700,000 Rp 417,700,000

Rp 88,700,000 Rp 88,700,000 Rp 12,000,000 Rp 12,000,000 Rp 12,000,000

Rp 7,800,000 Rp 7,800,000 Rp 61,350,000 Rp 61,350,000 Rp 6,365,100,000 Rp 6,365,100,000 Rp 4,769,850,000

Rp 762,500,000 Rp 5,532,350,000

L/R BSKredit Debit Kredit

Rp 84,500,000 Rp 247,450,000 Rp 550,000,000 Rp 4,800,000 Rp 4,000,000 Rp 569,500,000

Rp 70,700,000 Rp 63,150,000 Rp 13,600,000 Rp 685,300,000

Rp 135,000,000 Rp -

Rp 5,532,350,000

Rp 5,532,350,000 Rp 1,595,250,000 Rp 832,750,000 Rp 762,500,000 Rp 1,595,250,000

WASERBA HUTAMALAPORAN LABA RUGI

Untuk Tahun yang Berakhir 31 Mei 2015

Penjualandikurangi : Retur dan Potongan Penjualan

Diskon PenjualanPenjualan bersihBeban Pokok PenjualanLaba KotorBeban-Beban Operasi :Beban penjualan :Beban Gaji Penjualan Rp (727,800,000)Beban Iklan Rp (292,000,000)Beban Penyusutan Rp (14,000,000)Beban Persediaan Toko Rp (9,800,000)Beban Penjualan lain-lain Rp (12,600,000)Total Beban PenjualanBeban Administrasi :Beban Gaji Kantor Rp (417,700,000)Beban Sewa Rp (88,700,000)Beban Asuransi Rp (12,000,000)Beban Administrasi lain-lain Rp (7,800,000)Total Beban AdministrasiTotal Beban OperasiLABA OPERASIPendapatan dan beban lain-lainLABA BERSIH

WASERBA HUTAMALAPORAN LABA RUGI


Rp 5,532,350,000 Rp (113,700,000) Rp (61,600,000) Rp (175,300,000)

Rp 5,357,050,000 Rp (3,012,150,000) Rp 2,344,900,000

Rp (1,056,200,000)

Rp (526,200,000) Rp (1,582,400,000) Rp 762,500,000 Rp - Rp 762,500,000

WASERBA HUTAMALAPORAN PERUBAHAN MODAL


Modal, Mandala Hutama AwalLaba BersihPrive, Mandala HutamaModal, Mandala Hutama Akhir

WASERBA HUTAMALAPORAN PERUBAHAN MODAL


Rp 685,300,000 Rp 762,500,000 Rp (135,000,000)

Rp 1,312,800,000

WASERBA HUTAMALAPORAN POSISI KEUANGAN/NERACA

Per 31 Mei 2015

ASETAset Lancar :

KasPiutang UsahaPersediaanAsuransi dibayar di mukaPersediaan Toko

Total Aset LancarAset Tetap :

Peralatan TokoAkumulasi Penyusutan-Peralatan Toko

Total Aset TetapTOTAL ASET

WASERBA HUTAMALAPORAN POSISI KEUANGAN/NERACA

Per 31 Mei 2015

LIABILITASLiabilitas Lancar :

Rp 84,500,000 Utang Usaha Rp 247,450,000 Utang Gaji Rp 550,000,000 Total Liabilitas Rp 4,800,000 Rp 4,000,000 EKUITAS PEMILIK

Rp 890,750,000 Modal, Mandala Hutama

Rp 569,500,000 Rp (70,700,000)

Rp 498,800,000 Rp 1,389,550,000 TOTAL LIABILITAS DAN EKUITAS PEMILIK

Rp 63,150,000 Rp 13,600,000

Rp 76,750,000

Rp 1,312,800,000

Rp 1,389,550,000

WASERBA HUTAMANERACA SALDO SETELAH PENUTUPAN

Per 31 Mei 2015

No. Akun110

112115116117123124210211310311312410411412510520521522523529530531532539


Per 31 Mei 2015

Nama Akun Debit KreditKas Rp 84,500,000

Piutang Usaha Rp 247,450,000 Persediaan Rp 550,000,000 Asuransi dibayar di muka Rp 4,800,000 Persediaan Toko Rp 4,000,000 Peralatan Toko Rp 569,500,000 Akumulasi Penyusutan-Peralatan Toko Rp 70,700,000 Utang Usaha Rp 63,150,000 Utang Gaji Rp 13,600,000 Modal, Mandala Hutama Rp 1,312,800,000 Prive, Mandala Hutama Rp - Ikhtisar Laba Rugi Rp - Penjualan Rp - Retur dan Potongan Penjualan Rp - Diskon Penjualan Rp - Beban Pokok Penjualan Rp - Beban Gaji Penjualan Rp - Beban Iklan Rp - Beban Penyusutan Rp - Beban Persediaan Toko Rp - Beban Penjualan lain-lain Rp - Beban Gaji Kantor Rp - Beban Sewa Rp - Beban Asuransi Rp - Beban Administrasi lain-lain Rp - SALDO Rp 1,460,250,000 Rp 1,460,250,000


Per 31 Mei 2015

soal comprehensive perusahaan dagang-1

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