Page 184 - Modul CAFB - Akuntansi Keuangan - 2025
P. 184
B. Esai
Data untuk mengerjakan no 1 dan 2
PT Vanguard
Neraca Saldo
31 Desember 20X4
(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 —
DOKUMEN
Peralatan kantor ................................... 216.000
Peralatan pengiriman.................................. 384.000
Akumulasi penyusutan —
IAI
Peralatan Pengiriman .............................. 104.000
Notes payable ............................................. 408.000
Utang usaha ............................................... 388.000
Saham ........................................................ 720.000
Saldo laba ................................................... 64.000
Penjualan .................................................... 6.057.600
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
Ikatan Akuntan Indonesia | 172
