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DEBIT KREDIT DEBIT
1-1100 Cash in Bank 195,680,000
1-1200 Petty Cash 4,850,0001-1300 Accounts Receivable 658,350,000
1-1400 Allowance for Doubtful Debt 17,800,000
1-1500 Inventory 576,000,000
1-1600 Store Supplies 10,800,000
1-1700 Prepaid Insurance 15,300,000
1-1800 Prepaid Rent 21,300,000
1 Prepaid Tax 15,000,000
73051 Equipment at Cost 63,300,000
76703 Equipment Accum Dep 16,500,000
2-1100 Accounts Payable 724,680,000
2-1200 Expense Payable 0
2-1300 Incame Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 97,550,000
2-1600 PPN Income 89,380,000
73082 Bank Permata Loan 285,000,000
3-1100 Mr. Andrian, Capital 364,130,000
3-1200 Mr. Andrian, Drawing 26,400,000
4-1100 Sales 1,530,800,000
4-1200 Sales Retur 52,000,000
5-1100 Cost of goods Sold 1,151,900,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expenses 5,150,000
6-1100 Telephone & Electricity expenses 8,900,000
6-1200 Store Supplies Expenses 4,950,000
6-1300 Bad Debt Expense 15,300,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700Wages & Salaries 36,300,000
6-1800 Other Operating Expense 10,100,000
7-1100 Interest Revenue 5,800,000
8-1100 Interest Expense 11,800,000
8-1200 Bank Service Charge 6,600,000
3,042,260,000 3,042,260,000 -
P
no NAMA AKUNDAFTAR SALDO PENYES
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KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT
195,680,000 204,590,000
5,950,000 5,950,000709,500,000 709,500,000
17,800,000
601,400,000 601,400,000
10,800,000 4,850,000
15,300,000 14,050,000
21,300,000 18,800,000
15,000,000 15,000,000
63,300,000 63,300,000
16,500,000
724,680,000
-
-
285,000,000
365,250,000
26,200,000 26,200,000
1,601,300,000 1,601,300,000
50,000,000 50,000,000
1,225,500,000 1,225,500,000
8,800,000 8,800,000
4,875,000 4,875,000
8,900,000 9,700,000
4,950,000 10,600,000
15,300,000 31,575,000
16,500,000 17,750,000
14,300,000 15,550,000
23,300,000 25,800,000
36,300,000 39,800,000
10,100,000 9,800,000
5,800,000 11,420,000
12,480,000 12,480,000
6,600,000 6,850,000
- 3,102,335,000 3,016,330,000 1,469,080,000 1,612,720,000 1,663,640,000
PD SUBUR
NERACA LAJUR
ER 31 DESEMBER 2009
UAIAN N. STLH DISESUAIKAN LAPORAN L/R NE
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1,612,720,000
1,469,080,000
143,640,000
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KREDIT
35,475,000
17,750,000
806,080,000
4,925,000
5,520,000
285,000,000
365,250,000
1,520,000,000
ACA
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DEBIT KREDIT DEBIT
1-1100 Cash in Bank 438.570.000
1-1200 Petty Cash 5.310.0001-1300 Accounts Receivable 1.000.450.000
1-1400 Allowance for Doubtful Debt 20.800.000
1-1500 Merchandise Inventory 865.200.000
1-1600 Store Supplies 10.400.000
1-1700 Prepaid Insurance 15.300.000
1-1800 Prepaid Rent 21.300.000
Jan-00 Prepaid Tax 15.000.000
Jan-10 PPN Income 145.950.000
Jan-20 Prepaid PPN
Jan-00 Equipment at Cost 63.300.00010-Jan Equipment Accum Dep 16.500.000
2-1100 Accounts Payable 1.194.050.000
2-1200 Expense Payable 1.500.000
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome 141.900.000
2-1600 Dividen payable
Feb-00 Bank Permata Loan 480.000.000
3-1100 Capital Stock 420.250.000
3-1200 Dividend 25.400.000
4-1100 Sales 2.238.800.000
4-1300 Sales Return 66.000.000
5-1100 Cost of goods Sold 1.698.530.000
5-1200 Freight Paid 8.800.000
6-1000 Advertising Expenses 4.925.000
6-1100 Telephone & Electricity 8.700.000
6-1200 Store Supplies Expenses 4.750.000
6-1300 Bad Debt Expense 15.100.000
6-1400 Depreciation Expense 16.500.000
6-1500 Insurance Expense 14.300.000
6-1600 Rent Expense 23.300.000
6-1700 Wages & Salaries 36.300.000
6-1800 Other Operating Expense 9.600.000
8-1100 Interest Revenue 6.985.000
9-1100 Interest Expense 1.200.000
9-1200 Bank Service Charge 6.600.000
9-1300 Income Tax Expense
4.520.785.000 4.520.785.000Jumlah
no NAMA AKUNDAFTAR SALDO PENYES
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KREDIT DEBIT KREDIT DEBIT KREDIT
PD CEMERLANG
NERACA LAJUR
PER 31 DESEMBER 2009
UAIAN N. STLH DISESUAIKAN LAPORAN L/R
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DEBIT KREDIT
NERACA
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PENDAPATAN
Sales 1,601,300,000
Sales retur 50,000,000Net sales 1,551,300,000
HARGA POKOK PENJUALAN 1,225,500,000
LABA KOTOR 325,800,000
EXPENSES
Freight Paid 8,800,000
Advertising Expenses 4,875,000
Telephone & Electricity expenses 9,700,000
Store Supplies Expenses 10,600,000
Bad Debt Expense 31,575,000
Depreciation Expense 17,750,000
Insurance Expense 15,550,000
Rent Expense 25,800,000
Wages & Salaries 39,800,000
Other Operating Expense 9,800,000
174,250,000
LABA DARI USAHA 151,550,000
PENDAPATAN DAN BEBAN DI LUAR USAHA
Interest revenue 11,420,000
162,970,000
Interest Expenses 12,480,000
Bank service charge 6,850,000
19,330,000
LABA SEBELUM PAJAK 143,640,000
income tax expense 40,219,200
LABA BERSIH SETELAH PAJAK 103,420,800
PD ANGKASA
LAPORAN LABA RUGI
Untuk Periode yang berakhir 31 Desember 2010
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Modal 1 Januari 2010
laba bersih tahun 2010Adrian Drawing
Adrian capital per 31 Desember 201
LAP
Untuk Perio
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365,250,000Rp
103,420,800Rp26,200,000Rp
77,220,800Rp
442,470,800Rp
PD ANGKASA
RAN PERUBAHAN MODAL
e yang berakhir 31 Desember 2010
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Cash in Bank 204,590,000Rp
Petty Cash 5,950,000Rp
Accounts Receivable 709,500,000Rp
Allowance for Doubt Debt 35,475,000Rp
674,025,000Rp
Merchandise Inventory 601,400,000Rp
Store Supplies 4,850,000Rp
Prepaid Insurance 14,050,000Rp
Prepaid Rent 18,800,000RpPrepaid Tax-PPh
Equipment At Cost 63,300,000Rp
Equipment Accum Dep 17,750,000Rp
45,550,000Rp
1,569,215,000Rp
PD
N
Per 31 D
AKTIVA
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Accounts Payable 806,080,000Rp
Expense Payable 7,500,000Rp
PPN Payable 5,520,000Rp
Bank Permata Loan 285,000,000Rp
income tak payable 25,219,200Rp
Hendrawan, Capital 442,470,800Rp
Retained earning
1,571,790,000Rp
NGKASA
ERACA
sember 2010
PASIVA
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TGL NAMA AKUN DEBIT
31 Sales 1,601,300,000Rp
Interest Revenue 11,420,000RpIncome Summary
(Penutup pendapatan)
31 Income Summary 1,459,299,200Rp
Freight Paid
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense
Interest Expenses
Bank service charge Income tax expense
Cost of good sold
(Penutup Beban )
31 Hendrawan Drawing 103,420,800Rp
Hendrawan Capital
31 (Penutup prive )
Hendrawan Capital 50,000,000Rp
Income summary
JURNAL PENUTUP
PD SUBUR
PER 31 DESEMBER 2009
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KREDIT
1,612,720,000Rp
#REF!
8,800,000Rp
4,875,000Rp
9,700,000Rp
10,600,000Rp31,575,000Rp
17,750,000Rp
15,550,000Rp
25,800,000Rp
39,800,000Rp
9,800,000Rp
12,480,000Rp
6,850,000Rp40,219,200Rp
1,225,500,000Rp
103,420,800Rp
50,000,000Rp
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N0 NAMA AKUN DEBIT KREDIT
Cash in Bank 200,080,000Rp
Petty Cash 4,850,000RpAccounts Receivable 658,350,000Rp
Allowance for Doubt Debt 19,750,500Rp
Merchandise Inventory 374,400,000Rp
Store Supplies 7,000,000Rp
Prepaid Insurance 14,050,000Rp
Prepaid Rent 19,300,000Rp
Prepaid Tax-PPh 15,000,000Rp
Equipment At Cost 63,300,000Rp
Equipment Accum Dep 17,100,000Rp
Accounts Payable 724,680,000Rp
Expense Payable 4,500,000Rp
Income Tax Payable
PPN Payable 8,170,000Rp
PPN Outcome
PPN Income
Bank Permata Loan 285,000,000Rp
Hendrawan, Capital 297,129,500Rp
1,356,330,000Rp 1,356,330,000Rp
Per 31 Desember 2009
NERACA SETELAH PENUTUPAN
PD SUBUR
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PENERIMAAN
22
2
PENGELUARAN
1
1
1
KELEBIHAN KAS
KAS DAN SETARA KAS AWAL PERIODE
KAS DAN SETARA KAS AWAL PERIODE
PD SU
LAPORAN
Per 31 Dese
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6
3
3
7
10
UR
RUS KAS
ber 2009