Page 151 - MODUL LEVEL DASAR AKUNTANSI KEUANGAN
P. 151
B. Esai
Data untuk mengerjakan no 1 dan 2
PT Vanguard
Neraca Saldo
31 Desember 2018
(dalam ribuan Rupiah)
Debit Kredit
Kas ...................................................................................... 213.600
Piutang usaha ...................................................................... 269.600
Persediaan .......................................................................... 360.000
Supplies kantor ................................................................... 28.000
Peralatan kantor .................................................................. 680.000
Akumulasi penyusutan —
Peralatan kantor ............................................................ 216.000
Peralatan pengiriman .......................................................... 384.000
Akumulasi penyusutan —
DOKUMEN
Peralatan Pengiriman ....................................................... 104.000
Notes payable ...................................................................... 408.000
Utang usaha ........................................................................ 388.000
Saham ................................................................................. 720.000
Saldo laba ............................................................................ 64.000
Penjualan ............................................................................. 6.057.600
IAI
Retur penjualan dan
tunjangan ....................................................................... 33.600
Harga pokok penjualan ....................................................... 3.979.200
Beban gaji ........................................................................... 1.120.000
Beban iklan ......................................................................... 211.200
Beban lain-lain .................................................................... 112.000
Beban perbaikan ................................................................. 96.800
Beban pengiriman ............................................................... 133.600
Beban sewa ......................................................................... 192.000
Beban supplies kantor ......................................................... 16.000
Beban penyusutan —
Peralatan toko .................................................................. 72.000
Beban penyusutan —
Peralatan pengiriman ....................................................... 56.000
Beban bunga ....................................................................... 88.000
Utang bunga ........................................................................ ________ 88.000
Total .............................................................................. 8.045.600 8.045.600
1. Dari data diatas susunlan laporan laba rugi, laporan perubahan saldo laba dan laporan
posisi keuangan!
2. Dari data diatas susunlah jurnal penutupan dan neraca saldo penutupan!
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