AGEN PERIKLANAN HANDAR
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AGEN PERIKLANAN HANDAR
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Neraca Saldo
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Laporan Rugi / Laba
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31 Oktober 20x1 (dalam ribuan)
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Untuk Bulan Yang Berakhir 31 Oktober 20x1
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Rekening
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Debet
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Kredit
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(dalam ribuan)
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Pendapatan
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Kas
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Rp.
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15.200
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Pendapatan Fee
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Rp.
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10.600
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Piutang
Usaha
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200
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Perlengkapan
Iklan
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1.000
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Biaya-biaya :
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Asuransi
Dibayar Dimuka
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550
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Biaya Gaji
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Rp.
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5.200
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Peralatan
Kantor
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5.000
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Biaya
Perlengkapan Iklan
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1.500
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Akum.Depr.
- Peralatan Kantor
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Rp.
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40
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Biaya Sewa
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900
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Hutang
Wesel
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5.000
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Biaya
Asuransi
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50
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Hutang
Usaha
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2.500
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Biaya
Bunga
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50
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Hutang
Bunga
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50
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Biaya
Depresiasi
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40
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Fee
Diterima Dimuka
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800
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Total Biaya
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7.740
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Hutang
Gaji
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1.200
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Laba Bersih
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Rp.
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2.860
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Modal Handar
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10.000
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Prive Handar
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500
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Pendapatan Fee
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10.600
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AGEN PERIKLANAN HANDAR
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Biaya Gaji
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5.200
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Laporan Modal
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Biaya Perlengkapan Iklan
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1.500
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Untuk Bulan Yang Berakhir 31 Oktober 20x1
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Biaya Sewa
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900
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(dalam ribuan)
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Biaya Asuransi
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50
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Modal Handar, 1 Oktober
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Rp.
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-
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Biaya Bunga
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50
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Tambah : Investasi
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10.000
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Biaya Depresiasi
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40
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Tambah : Laba Bersih
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2.860
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Rp.
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30.190
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Rp.
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30.190
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12.860
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Kurang : Prive
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500
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Modal Handar, 31 Oktober
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Rp.
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12.360
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AGEN PERIKLANAN HANDAR
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AGEN PERIKLANAN HANDAR
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Neraca Saldo
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Neraca
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31 Oktober 20x1 (dalam ribuan)
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Per 31 Oktober 20x1
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||||||||||
Rekening
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Debet
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Kredit
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(dalam ribuan)
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||||||
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Aktiva
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Kas
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Rp.
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15.200
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Kas
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Rp.
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15.200
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Piutang Usaha
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200
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Piutang
Usaha
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200
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Perlengkapan Iklan
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1.000
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Perlengkapan
Iklan
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1.000
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Asuransi Dibayar Dimuka
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550
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Asuransi
Dibayar Dimuka
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550
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Peralatan Kantor
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5.000
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Peralatan
Kantor
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Rp.
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5.000
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Akum.Depr. - Peralatan Kantor
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Rp.
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40
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Akum.Depr.
- Peralatan Kantor
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40
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4.960
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Hutang Wesel
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5.000
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Total Aktiva
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Rp.
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21.910
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Hutang Usaha
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2.500
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Hutang Bunga
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50
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Kewajiban dan Modal Pemilik
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Fee Diterima Dimuka
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800
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Kewajiban
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Hutang Gaji
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1.200
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Hutang
Wesel
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Rp.
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5.000
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Modal
Handar
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10.000
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Hutang
Usaha
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2.500
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Prive
Handar
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500
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Hutang
Bunga
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50
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Pendapatan
Fee
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10.600
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Fee
Diterima Dimuka
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800
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Biaya Gaji
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5.200
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Hutang
Gaji
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1.200
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Biaya
Perlengkapan Iklan
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1.500
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Total
Kewajiban
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9.550
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Biaya Sewa
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900
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Biaya
Asuransi
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50
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Modal Pemilik
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Biaya
Bunga
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50
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Modal
Handar
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12.360
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Biaya
Depresiasi
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40
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Total Kewajiban dan Modal Pemilik
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Rp.
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21.910
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Rp.
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30.190
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Rp.
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30.190
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Diperoleh dari Laporan Modal
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