Raditya H (155020200111015)

8/16/2019 Raditya H (155020200111015)

1/26

PERUSAHAAN DAGANG ENGLIA

JURNAL UMUM

31 DESEMBER 2015

TANGGAL Column1 KETERANGAN REF

DES 1 Be!n Se"! #1$

K!% 111

3 Pe&%e'(!!n B!&!n) D!)!n) 113

U*!n) D!)!n) 211

+ Pe&%e'(!!n B!&!n) D!)!n) 113

K!% 111

# P(u*!n) D!)!n) 112

Pen,u!l!n +11

H!&)! Po-o- Pen,u!l!n 511

Pe&%e'(!!n B!&!n) D!)!n) 113

. K!% 111

P(u*!n) D!)!n) 11210 K!% 111

Pen,u!l!n +11


Pe&%e'(!!n B!&!n) D!)!n) 113

13 U*!n) D!)!n) 211

K!% 111

Pe&%e'(!!n B!&!n) D!)!n) 113

1+ Re*u& Pen,u!l!n +12

P(u*!n) D!)!n) 112

Pe&%e'(!!n B!&!n) D!)!n) 113H!&)! Po-o- Pen,u!l!n 511

15 Be!n I-l!n #1+

K!% 111

1# K!% 111

D(%-on Pen,u!l!n +13

P(u*!n) D!)!n) 112

1$ Pe&%e'(!!n B!&!n) D!)!n) 113

K!% 111

1$

20 P(u*!n) D!)!n) 112

Pen,u!l!n +11


Pe&%e'(!!n B!&!n) D!)!n) 113

21 Be!n Pen)(&(m!n

K!% 111

21 K!% 111

8/16/2019 Raditya H (155020200111015)

2/26

P(u*!n) D!)!n) 112

/Mene&(m! elun!%!n *!n! '(%-on

21 Pe&%e'(!!n B!&!n) D!)!n) 113

U*!n) D!)!n) 211

2+ U*!n) D!)!n) 211

Pe&%e'(!!n B!&!n) D!)!n) 113

2# Re*u& Pen,u!l!n +12K!% 111

Pe&%e'(!!n B!&!n) D!)!n) 113


2 Be!n G!,( Pen,u!l!n #11

Be!n G!,( K!n*o& #1

K!% 111

2$ Pe&len)-!!n To-o 11+

K!% 111

30 P(u*!n) D!)!n) 112

Pen,u!l!n +11H!&)! Po-o- Pen,u!l!n 511

Pe&%e'(!!n B!&!n) D!)!n) 113

30 K!% 111

D(%-on Pen,u!l!n +13

P(u*!n) D!)!n) 112

Be!n Pen)(&(m!n

31 U*!n) D!)!n) 211

Pe&%e'(!!n B!&!n) D!)!n) 113

K!% 111

8/16/2019 Raditya H (155020200111015)

3/26

J1

DEBIT KREDIT

R 1000000

R 1000000

R 12000000

R 12000000

R 200000

R 200000

R .+00000

R .+00000

R #100000

R #100000

R 5000000

R 5000000R 1300000

R 1300000

R 12$0000

R 12$0000

R 12000000

R 11.#0000

R 2+0000

R $0000

R $0000

R 500000R 500000

R .50000

R .50000

R #2$1#00

R 12+00

R #+20000

R .000000

R .000000

R 11000000

R 11000000

R .500000

R .500000

R 200000

R 200000

R 5000000

8/16/2019 Raditya H (155020200111015)

4/26

R 5000000

R 1+000000

R 1+000000

R 3500000

R 3500000

R .20000R .20000

R 30000

R 30000

R 2000000

R 1500000

R 3500000

R 00000

R 00000

R 11000000

R 11000000R $00000

R $00000

R 110$0000

R 110000

R 11000000

R 200000

R 10500000

R 105000

R 103$5000

8/16/2019 Raditya H (155020200111015)

5/26

PERUSAH

B

31 D

KAS Column1 Column2 Column3

TANGGAL URAIAN REF DEBIT

De%eme&

1 S!l'o 4 R 1+1#0000

1 J1

+ J1

. J1 R 5000000

10 J1 R 1300000

13 J1

15 J1

1# J1 R #2$1#00

1$ J121 J1

21 J1 R 5000000

2# J1

2 J1

2$ J1

30 J1 R 110$0000

31 J1

PIUTANG DAGANG


De%eme&

1 S!l'o 4 R 3+220000

# J1 R .+00000

. J1

1+ J1

1# J1

1$ J1 R 11000000

21 J1

30 J1 R 1100000030 J1

PERSEDIAAN BARANG DAGANG


De%eme&

1 S!l'o 4 R 133$00000

8/16/2019 Raditya H (155020200111015)

6/26

3 J1 R 12000000

+ J1 R 200000

# J1

10 J1

13 J1

1+ J1 R 500000

1$ J1 R .00000020 J1

21 J1 R 1+000000

2+ J1

2# J1 R 30000

30 J1

31 J1

PERLENGKAPAN TK


De%eme&

1 S!l'o 4 R 2550000

2$ J1 R 00000

31 Penyesuaian J2

ASURANSI DIBA6AR DIMUKA


De%eme&

1 S!l'o 4 R 3.5000031 Penyesuaian J2

PERALATAN TK


De%eme&

1 S!l'o 4 R 10+300000

AKUMULASI PEN6USUTAN PERALATAN TK


De%eme&

1 S!l'o 4

31 Penyesuaian J2

UTANG DAGANG


8/16/2019 Raditya H (155020200111015)

7/26

De%eme&

1 S!l'o 4

3 J1

13 J1 R 12000000

21 J1

2+ J1 R 350000031 J1 R 10500000

UTANG GAJI


De%eme&

31 Penyesuaian J2

MDAL N78 LIA


De%eme&

1 S!l'o 4

31Penutup J3

31Penutup J3 R 10000000

PRI9E N78 LIA


De%eme&

1 S!l'o 4 R 10000000

31Penutup J3

PENJUALAN


De%eme&

1 S!l'o 4

# J110 J1

20 J1

30 J1

31Penutup J3 R .#3500000

RETUR PENJUALAN


8/16/2019 Raditya H (155020200111015)

8/26

De%eme&

1 S!l'o 4 R 20#00000

1+ J1 R $0000

2# J1 R .20000

31Penutup J3

DISKN PENJUALAN TANGGAL URAIAN REF DEBIT

De%eme&

1 S!l'o 4 R 13200000

1# J1 R 12+00

30 J1 R 110000

31Penutup J3

HARGA PKK PENJUALAN


De%eme&

1 S!l'o 4 R 3#0500000

# J1 R #100000

10 J1 R 12$0000

1+ J1

20 J1 R .500000

2# J1

30 J1 R $00000

31Penutup J3

BEBAN GAJI PENJUALAN


De%eme&

1 S!l'o 4 R .++00000

2 J1 R 2000000

31 Penyesuaian J2 R .0000

31Penutup J3

BEBAN IKLAN


De%eme&

1 S!l'o 4 R 1000000

15 J1 R .50000

31Penutup J3

8/16/2019 Raditya H (155020200111015)

9/26

BEBAN PEN6USUTAN


De%eme&

31 Penyesuaian J2 R 15#+5000

31Penutup J3

BEBAN PERLENGKAPAN TK


De%eme&

31 Penyesuaian J2 R 15.5000

31Penutup J3

BEBAN PENJUALAN RUPA:RUPA


De%eme&

1 S!l'o 4 R 200000

31Penutup J3

BEBAN GAJI KANTR


De%eme& 1 S!l'o 4 R +0500000

2 R 1500000

31 Penyesuaian J2 R +00000

31Penutup J3

BEBAN SE;A


De%eme&

1 S!l'o 4 R 1#000001 J1 R 1000000

31Penutup J3

BEBAN ASURANSI


De%eme&

8/16/2019 Raditya H (155020200111015)

10/26

31 Penyesuaian J2 R 1250000

31Penutup J3

BEBAN ADMINISTRASI RUPA:RUPA


De%eme&1 S!l'o 4 R 1#50000

31Penutup J3

IKHTISAR LABA RUGI


De%eme&

31Penutup J3

31Penutup J3 R #11#+00

31Penutup J3 R 221011#00

8/16/2019 Raditya H (155020200111015)

11/26

AN DAGANG ENGLIA

KU BESAR

SEMBER 2005

Column+ Column5 111

KREDIT SALD

DEBIT KREDIT

R 1+1#0000

R 1000000 R 131#0000

R 200000 R 12$#0000

R 1.$#0000

R 3#2#0000

R 11.#0000 R 2+500000

R .50000 R 23.50000

R 300+1#00

R .000000 R 230+1#00R 200000 R 22+1#00

R 2.+1#00

R .20000 R 2.121#00

R 3500000 R 23#21#00

R 00000 R 2221#00

R 33$11#00

R 103$5000 R 2351##00

112

KREDIT SALDDEBIT KREDIT

R 3+220000

R +1#20000

R 5000000 R 3##20000

R $0000 R 35#+0000

R #+20000 R 2$220000

R +0220000

R 5000000 R 35220000

R +#220000R 11000000 R 35220000

113

KREDIT SALD

DEBIT KREDIT

R 133$00000

8/16/2019 Raditya H (155020200111015)

12/26

R 1+5$00000

R 1+#100000

R #100000 R 1+0000000

R 12$0000 R 12.020000

R 2+0000 R 12#.0000

R 12.20000

R 13+20000R .500000 R 12#.0000

R 1+0.0000

R 3500000 R 13.20000

R 13.##0000

R $00000 R 12.#0000

R 105000 R 12#55000

11+

KREDIT SALD

DEBIT KREDIT

R 2550000

R 3350000

R 15.5000 R 1..5000

115

KREDIT SALD

DEBIT KREDIT

R 3.50000R 1250000 R 2500000

121

KREDIT SALD

DEBIT KREDIT

R 10+300000

122

KREDIT SALD

DEBIT KREDIT

R 12#00000 R 12#00000

R 15#+5000 R 22+5000

211

KREDIT SALD

8/16/2019 Raditya H (155020200111015)

13/26

DEBIT KREDIT

R 21+50000 R 21+50000

R 12000000 R 33+50000

R 21+50000

R 1+000000 R 35+50000

R 31$50000R 21+50000

221

KREDIT SALD

DEBIT KREDIT

R 110000 R 110000

311

KREDIT SALD

DEBIT KREDIT

R 10320000 R 10320000

R 221011#00 R 32+2$1#00

R 31+2$1#00

312

KREDIT SALD

DEBIT KREDIT

R 10000000

R 10000000 R : R :

+11

KREDIT SALD

DEBIT KREDIT

R .1500000 R .1500000

R .+00000 R .23200000R 1300000 R .+1500000

R 11000000 R .52500000

R 11000000 R .#3500000

R : R :

412

KREDIT SALD

DEBIT KREDIT

8/16/2019 Raditya H (155020200111015)

14/26

R 20#00000

R 2150000

R 22300000

R 22300000 R : R :

+13 KREDIT SALD

DEBIT KREDIT

R 13200000

R 1332+00

R 13+3+00

R 13+3+00 R : R :

511

KREDIT SALD

DEBIT KREDIT

R 3#0500000

R 3###00000

R 3.$50000

R 500000 R 3.$00000

R 3#50000

R 30000 R 3#200000

R 3$5100000

R 3$5100000 R : R :

#11

KREDIT SALD

DEBIT KREDIT

R .++00000

R .#+00000

R ..10000

R ..10000 R : R :

#1+

KREDIT SALD

DEBIT KREDIT

R 1000000

R 1.50000

R 1.50000 R : R :

8/16/2019 Raditya H (155020200111015)

15/26

#15

KREDIT SALD

DEBIT KREDIT

R 15#+5000

R 15#+5000 R : R :

#1#

KREDIT SALD

DEBIT KREDIT

R 15.5000

R 15.5000 R : R :

#1.

KREDIT SALD

DEBIT KREDIT

R 200000

R 200000 R : R :

#1

KREDIT SALD

DEBIT KREDIT

R +0500000

R +2000000

R +2+00000

R +2+00000 R : R :

#1$

KREDIT SALD

DEBIT KREDIT

R 1#00000R 1$#00000

R 1$#00000 R : R :

#20

KREDIT SALD

DEBIT KREDIT

8/16/2019 Raditya H (155020200111015)

16/26

R 1250000

R 1250000 R : R :

#21

KREDIT SALD

DEBIT KREDIT

R 1#50000

R 1#50000 R : R :

#21

KREDIT SALD

DEBIT KREDIT

R .#3500000 R .#3500000

R 15111#00

R #$200000

8/16/2019 Raditya H (155020200111015)

17/26

PERUSAHAAN DAGANG EN

JURNAL PEN6ESUAIAN

31 DESEMBER 2005

TANGGAL Column1 NAMA AKUN DAN URAIAN

De%eme& 31 Be!n A%u&!n%(

A%u&!n%( D(!7!& D(mu-!/A%u&!n%( 7!n) *el!< *e&!-!( %e!n,!n) *!

8/16/2019 Raditya H (155020200111015)

18/26

LIA

J2

REF DEBIT KREDIT

#20 R 1250000

115 R 1250000

#1# R 15.5000

11+ R 15.5000

#15 R 15#+5000

122 R 15#+5000

#11 R .0000

#1 R +00000

221 R 110000

8/16/2019 Raditya H (155020200111015)

19/26


LAPRAN LABA:RUGI

31 DESEMBER 2005

Pendapatan Penjualan

Pen,u!l!nD(-u&!n)( >

Re*u& Pen,u!l!n R 22300000

D(%-on Pen,u!l!n R 13+3+00

Penjualan Bersih

H!&)! Po-o- Pen,u!l!n

Laba Kotor

Beban PenjualanBe!n G!,( Pen,u!l!n R ..10000

Be!n I-l!n R 1.50000

Be!n Pen7u%u*!n R 15#+5000

Be!n Pe&len)-!!n To-o R 15.5000

Be!n Pen,u!l!n Ru!:Ru! R 200000

To*!l Be!n Pen,u!l!n R 115$50000

Beban Adminsitrasi

Be!n G!,( K!n*o& R +2+00000Be!n Se"! R 1$#00000

Be!n A%u&!n%( R 1250000

Be!n A'm(n%(*&!%( Ru!:Ru! R 1#50000

To*!l Be!n A'm(n(%*&!%( R #+$00000

Total Beban

Laba Bersih


LAPRAN EKUITAS PEMILIK

31 DESEMBER 2005

Modal Ny. Lia 1 Desember

L!! Be&%(< R 15111#00

P&(?e R /10000000

Modal Ny. Lia 31 Desember

8/16/2019 Raditya H (155020200111015)

20/26

R .#3500000

R 35.3+00

R .2..#1#00

R 3$5100000

R 332##1#00

R 1050000

R 15111#00

R 10320000

R 1+111#00

R 2+50$1#00

8/16/2019 Raditya H (155020200111015)

21/26


NERACA BERKLASIFIKASI

31 DESEMBER 2005

AST

Aset Lan!ar

K!% @2351##00P(u*!n) D!)!n) @35220000

Pe&%e'(!!n B!&!n) D!)!n) @12#55000

Pe&len)-!!n To-o @1..5000

A%u&!n%( D(!7!& D(mu-! @2500000

Total Aset Lan!ar

Aset Tetap

Pe&!l!*!n To-o @10+300000

A-umul!%( Pen7u%u*!n Pe&!l!*!n To-o :@22+5000Total Aset Tetap

Total Aset

K"A#$BAN DAN K%$TAS

Ke&ajiban #an'(a Pende(

U*!n) D!)!n) @21+50000

U*!n) G!,( @110000

Total Ke&ajiban #an'(a Pende(

(uitasMo'!l

Total Liabilities and )uity

8/16/2019 Raditya H (155020200111015)

22/26

@1$1####00

@.#055000

@2#..21#00

@22#30000

@2+50$1#00 @0

@2#..21#00

8/16/2019 Raditya H (155020200111015)

23/26

PERUSAHAAN DAGANG ENGL

JURNAL PENUTUP

31 DESEMBER 2005

TANGGAL NAMA AKUN DAN URAIAN REF

De%eme& 31 Pen,u!l!n +11

I-

8/16/2019 Raditya H (155020200111015)

24/26

IA

J3

DEBIT KREDIT

R .#3500000

R .#3500000

R #11#+00

R 22300000

R 13+3+00

R 3$5100000

R ..10000

R 1.50000

R 15#+5000

R 15.5000

R 200000

R +2+00000

R 1$#00000

R 1250000

R 1#50000

R 221011#00

R 221011#00

R 10000000R 1000000

8/16/2019 Raditya H (155020200111015)

25/26

PERUSAHA

NERACA SALD

31 D

REF

Kas 111

Piutan Daan 112P!"s!#iaan Ba"an Daan 113

P!"$!n%a&an T'%' 11(

Asu"ansi Di)a*a" Di+u%a 115

P!"a$atan T'%' 121

A%u+u$asi P!n*usutan P!"a$atan T'%' 122

Utan Daan 211

Utan Ga,i 221

M'#a$ 311

I%-tisa" $a)a Rui

8/16/2019 Raditya H (155020200111015)

26/26

N DAGANG ENGLIA

O SESUDAH PENUTUPAN

SEMBER 2005

DEBIT KREDIT

R& 23.51/./00

R& 35.220.000R& 12./55.000

R& 1.5.000

R& 2.500.000

R& 10(.300.000

R& 2.2(5.000

R& 21.(50.000

R& 1.10.000

R& 31(.21./00

R& /.200.000

R& 3/5.1//./00 R& 3/5.1//./00

Documents

Raditya H (155020200111015)