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    Daftar Akun Nomor Nama Akun Fungsi Untuk Mencatat Mutasi Nilai

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    Fhina Lario
    The document lists account codes and names for assets, liabilities, equity, revenues, expenses, and other accounts. It then provides a trial balance sheet as of November 30, 2012 showing debit and credit balances for each account. Following this are lists of customer and supplier names and contact details, accounts receivable balances by customer, accounts payable balances by supplier, and an inventory listing as of November 30, 2012.

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    © All Rights Reserved
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    Daftar Akun Nomor Nama Akun Fungsi Untuk Mencatat Mutasi Nilai

    Uploaded by

    Fhina Lario
    521 views4 pages
    The document lists account codes and names for assets, liabilities, equity, revenues, expenses, and other accounts. It then provides a trial balance sheet as of November 30, 2012 showing debit and credit balances for each account. Following this are lists of customer and supplier names and contact details, accounts receivable balances by customer, accounts payable balances by supplier, and an inventory listing as of November 30, 2012.

    Original Description:

    Latihan soal

    Original Title

    LATIHAN SOAL - 1

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    The document lists account codes and names for assets, liabilities, equity, revenues, expenses, and other accounts. It then provides a trial balance sheet as of November 30, 2012 showing debit and credit balances for each account. Following this are lists of customer and supplier names and contact details, accounts receivable balances by customer, accounts payable balances by supplier, and an inventory listing as of November 30, 2012.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    521 views4 pages

    Daftar Akun Nomor Nama Akun Fungsi Untuk Mencatat Mutasi Nilai

    Uploaded by

    Fhina Lario
    The document lists account codes and names for assets, liabilities, equity, revenues, expenses, and other accounts. It then provides a trial balance sheet as of November 30, 2012 showing debit and credit balances for each account. Following this are lists of customer and supplier names and contact details, accounts receivable balances by customer, accounts payable balances by supplier, and an inventory listing as of November 30, 2012.

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    You are on page 1of 4

    5.

    DAFTAR AKUN
    NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI
    NILAI:
    Current Assets :
    1-1100 Cash in Bank Kas di bank
    1-1200 Petty Cash Kas kecil
    1-1300 Accounts Receivable Piutang dagang
    1-1400 Allowance for Doubtful Debt Penyisihan atau cadangan kerugian piutang
    1-1500 Merchandise Inventory Persediaan barang dagangan
    1-1600 Store Supplies Perlengkapan took
    1-1700 Prepaid Insurance Asuransi dibayar dimuka
    1-1800 Prepaid Rent Sewa dibayar dimuka
    1-1900 Prepaid Tax Uang muka PPh Ps 25
    1-1910 PPN Income PPN Masukan
    1-1920 Prepaid PPN Piutang PPN

    Fixed Assets :
    1-2100 Equipment at Cost Peralatan
    1-2110 Equipment Accum Dep Akumulasi penyusutan peralatan

    Current Liabilities :
    2-1100 Accounts Payable Hutang dagang
    2-1200 Expense Payable Hutang biaya
    2-1300 Income Tax Payable Hutang pajak penghasilan (PPh)
    2-1400 PPN Payable Hutang PPN
    2-1500 PPN Outcome PPN Keluaran
    2-1600 Dividend Payable Utang Dividen

    Long Term Liabilities :


    2-2100 Bank BCA Loan Utang jangka panjang

    Equity :
    3-1100 Capital Stock Modal Saham
    3-1200 Dividend Dividen
    3-1300 Income Summary Ikhtisar laba-rugi

    Revenues :
    4-1100 Sales Penjualan barang dagangan
    4-1200 Sales Retur Retur penjualan

    Cost Of Goods Sold :


    5-1100 Cost of goods Sold Harga pokok penjualan
    5-1200 Freight Paid Beban transportasi pembelian

    Operating Expenses :
    6-1000 Advertising Expenses Beban iklan
    6-1100 Telephone & Electricity Expenses Beban telepon dan listrik
    6-1200 Store Supplies Expenses Beban perlengkapan toko
    6-1300 Bad Debts Expenses Beban kerugian penghapusan piutang
    6-1400 Depreciation expenses Beban depresiasi aktiva tetap (peralatan)
    6-1500 Insurance expense Beban asuransi
    6-1600 Rent Expense Beban sewa toko
    6-1700 Wages & Salaries Beban upah dan gaji
    6-1800 Other Operating Expenses Beban-beban operasi lainnya

    Other Revenues and Gains :


    7-1100 Interest Revenue Pendapatan bunga

    Other Expenses and Losses :


    8-1100 Interest Expense Beban bunga
    8-1200 Bank Service Charge Beban administrasi bank
    8-1300 Income Tax Expense Beban pajak penghasilan (PPh)

    6. Neraca Saldo per 30 Nopember 2012


    PT ADI JAYA
    TRIAL BALANCE, PER 30 NOVEMBER 2012
    (Dalam ribuan rupiah)

    KODE NAMA AKUN DEBET KREDIT


    1-1100 Cash in Bank 65.550
    1-1200 Petty Cash 11.700
    1-1300 Accounts Receivable 839.300
    1-1400 Allowance for Doubtful Debt 14.000
    1-1500 Merchandise Inventory 600.000
    1-1600 Store Supplies 5.200
    1-1700 Prepaid Insurance 12.500
    1-1800 Prepaid Rent 20.500
    1-1900 Prepaid Tax 17.000
    1-1910 PPN Income
    1-9200 Prepaid PPN
    1-2100 Equipment at Cost 69.600
    1-2200 Equipment Accum Dep 24.320
    2-1100 Accounts Payable 565.700
    2-1200 Expense Payable 8.600
    2-1300 Income Tax Payable
    2-1400 PPN Payable 4.200
    2-1500 Dividend Payable 4.500
    2-1600 PPN Outcome
    2-2100 Bank BCA Loan 320.000
    3-1100 Capital Stock 414.500
    3-1200 Dividend 27.500
    4-1100 Sales 852.900
    4-1300 Sales Return
    5-1100 Cost of goods Sold 395.820
    5-1200 Freight Paid 12.600
    6-1000 Advertising Expenses 3.800
    6-1100 Telephone & Electricity expenses 7.800
    6-1200 Store Supplies Expenses 4.750
    6-1300 Bad Debt Expense 12.000
    6-1400 Depreciation Expense 16.500
    6-1500 Insurance Expense 11.400
    6-1600 Rent Expense 22.900
    6-1700 Wages & Salaries 40.200
    6-1800 Other Operating Expense 10.100
    7-1100 Interest Revenue 7.900
    8-1100 Interest Expense 2.200
    8-1200 Bank Service Charge 7.700
    2.216.620 2.216.620

    7. DAFTAR CUSTOMER DAN SUPPLIER


    Daftar Customer
    No. Nama Alamat Telepon
    C001 Toko Diana Jl. Jend. Sudirman No. 46, Bandung 022 623 0197
    C002 Toko Indah Jl. Mesjid Raya No. 8, Bandung 022 723 5454
    C003 Toko Pesona Jl. Tikukur No. 13 Bandung 022 621 0164
    C004 Toko Mulia Jl. Riau No. 33 Bandung 022 622 1234

    Daftar Supplier
    No. Nama Alamat Telepon
    S001 PT. ESA Jalan Sarijadi No. 12 , Bandung 022 630 3334
    S002 CV. TIRTA Jl. Kopo No. 31, Bandung 022 380 2900
    S003 PT. PENA MAS Jl.Mangga No. 29, Bandung 022 630 1234

    8. DAFTAR SALDO PIUTANG DAGANG


    Per 30 Nopember 2012
    Nama No. Faktur Tanggal Penjualan PPN Outcome JUMLAH
    Toko Diana F-11/12 25/11/2012 155.000.000 15.500.000 170.500.000
    Toko Indah F-11/25 29/11/2012 298.000.000 29.800.000 327.800.000
    Toko Pesona F-11/10 23/11/2012 172.000.000 17.200.000 189.200.000
    Toko Mulia F-11/14 24/11/2012 138.000.000 13.800.000 151.800.000
    763.000.000 74.300.000 839.300.000

    9. DAFTAR SALDO UTANG DAGANG


    Per 30 Nopember 2012
    Nama No. Faktur Tanggal Pembelian PPN Income JUMLAH
    PT. ESA C.15234 23/11/2012 239.000.000 23.900.000 262.900.000
    CV. TIRTA F.1289 20/11/2012 205.000.000 20.500.000 225.500.000
    PT. PENA MAS Fk.2012 28/11/2012 73.000.000 7.300.000 80.300.000
    517.000.000 51.700.000 565.700.000

    10. PERSEDIAAN BARANG DAGANGAN


    Per 30 Nopember 2012
    No. Kode Nama Item Quantity Price/Unit Jumlah
    1 501LED TV LED 40 10.000.000 400.000.000
    2 601LCD LCD LCD 25 8.000.000 200.000.000
    32 600.000.000

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