Bagan AkunPT KUDAPAN ISTIMEWABAGAN AKUN100AsetAset Lancar110Kas Kecil111Kas di BNI112Piutang Dagang113Penyisihan Piutang Tak Tertagih114Wesel Tagih115Piutang Bunga116Persediaan Barang Dagangan117Perlengkapan Toko119Asuransi Dibayar Di Muka

Aset Tetap120Tanah140Bangunan141Akumulasi Depresiasi - Bangunan142Peralatan Kantor143Akumulasi Depresiasi - Peralatan144Kendaraan145Akumulasi Depresiasi - Kendaraan

200Liabilitas210Utang Dagang211Utang Gaji212Utang Bunga213Beban Yang Masih Harus Dibayar214Sewa Diterima Di Muka220Utang Pajak230Wesel Bayar240Utang Bank

300Ekuitas310Modal Disetor311Saldo Laba312Dividen313IkhtisarLaba Rugi

400Pendapatan410Penjualan411Retur dan Potongan Penjualan412Diskon Penjualan

500Beban Penjualan510Beban Pokok Penjualan520Beban Gaji Penjualan530Beban Pengiriman531Beban Pemeliharaan Kendaraan532Beban Asuransi541Beban Depresiasi - Bangunan543Beban Depresiasi - Peralatan Toko545Beban Depresiasi - Kendaraan550Beban Iklan560Beban Perlengkapan Toko570Beban Piutang Tak Tertagih590Beban Penjualan Lainnya

600Beban Administrasi & Umum620Beban Gaji Admin & Umum630Beban Listrik, Air, dan Telepon643Beban Depresiasi - Peralatan Kantor660Beban Perlengkapan Kantor690Beban Admin & Umum Lainnya

Beban dan Pendapatan Lainnya700Beban Bunga710Pendapatan Bunga720Pendapatan Sewa

800Beban Pajak Penghasilan

Neraca AwalPT KUDAPAN ISTIMEWALAPORAN POSISI KEUANGANPer 31 Oktober 2013ASETCat.LIABILITAS DAN EKUITASCat.Aset LancarLiabilitas LancarKas Kecil500,000Utang Dagang4,320,0007Bank28,180,000Utang Gaji1,100,0008Piutang Dagang5,740,0001Utang Bunga1,170,0009Penyisihan Piutang Tak TertagihBeban Yang Masih Harus Dibayar515,00010Wesel Tagih10,000,0002Sewa Diterima Di Muka5,000,00011Piutang Bunga125,0002Wesel Bayar9,000,0009Persediaan Barang Dagangan2,960,0003Total Liabilitas Lancar21,105,000Perlengkapan Toko825,0004Asuransi Dibayar Di Muka2,080,0005Liabilitas Jangka PanjangTotal Aset Lancar50,410,000Wesel Bayar30,000,0009Utang Bank50,000,00012Aset TetapTotal Liabilitas Jangka Panjang80,000,000Tanah40,000,0006Bangunan60,000,000EkuitasAkumulasi Depresiasi - Bangunan(8,000,000)Modal Disetor60,000,000Peralatan Kantor15,000,000Saldo Rugi(820,000)Akumulasi Depresiasi - Peralatan(6,875,000)Total Ekuitas59,180,000Kendaraan12,000,000Akumulasi Depresiasi - Kendaraan(2,250,000)Total Aset Tetap109,875,000

Total Aset160,285,000Total Liabilitas dan Ekuitas160,285,000

KetaranganPIUTANG DAGANGPersediaan Barang DaganganAsuransi Dibayar DimukaAset TetapUtang DagangWesel Bayar dan Utang BungaSetoran ModalPelaangganTanggal JualJumlahTerminNo.KodeNama BarangPemasokHarga JualHarga BeliStock 31 Oktober 2013Saldo Stock 31 Oktober 2013AsuransiTanggal MulaiJangka WaktuPremiSaldo Premi 31 Oktober 2013Nama AsetTanggal PerolehanHarga PerolehanNilai SisaMasa ManfaatMetode DepresiasiPemasokTanggal BeliJumlahTerminPemberi PinajamTanggal MulaiJangka WaktuBungaPokok WeselSaldo Pokok 31 Oktober 2013Nama Pemegang SahamJumlah Setoran ModalPresentase KepimilikanKantin Ipul25 October 20132,850,0002/10;n/301BG-01BROWNIES ORIGINALBROWNIES GOBIN30,00020,00013260,000Properti ( Bangunan dan Isi)01 July 20124 tahun2,400,0001,600,000Tanah01 March 201240,000,000Tidak DidepresiasiBROWNIES GOBIN29 October 20131,800,0005/10;n/30Bapak Eka Satria15 March 20122 tahun12% per tahun36,000,0009,000,000Adhysty Vidyana15,000,00025%Azka Snack29 October 20132,590,0002/10;n/302BG-02BROWNIES KEJUBROWNIES GOBIN30,00020,00019380,000Kendaraan Bermotor ( 1 Unit)01 November 20124 tahun960,000480,000Bangunan01 March 201260,000,00012,000,00010 tahunGaris LurusANISA COOKIES30 October 20132,520,0003/10;n/30Ibu Ciny Aprilia01 August 20122 tahun15% per tahun30,000,00030,000,000Arief Wijanarko15,000,00025%Snack Corner06 September 2013300,0002/10;n/303BG-03BROWNIES PELANGIBROWNIES GOBIN35,00025,00021525,0002,080,000Peralatan (Toko dan Kantor)03 January 201215,000,0000.04 tahunGaris Lurus4,320,00039,000,000Andira Yudithiarini15,000,00025%5,740,0004BG-04BROWNIES ALMONDBROWNIES GOBIN35,00025,00017425,000Motor (1 Unit)01 November 201212,000,0003,000,0004 tahunGaris LurusArdianti Hendana15,000,00025%5AC-80NASTARANISA COOKIES60,00040,00012480,00060,000,000100%6AC-81KEJU KRISPIANISA COOKIES60,00040,0008320,0007AC-82LIDAH KUCINGANISA COOKIES50,00030,0009270,0008AC-83PUTRI SALJUANISA COOKIES50,00030,00010300,0009BE-75KRIPIK KENTANGKRIPIK HARRY15,00012,00000.010BE-76KRIPIK UBIKRIPIK HARRY15,00012,00000.011BE-77KRIPIK SINGKONGKRIPIK HARRY15,00012,00000.012BE-78KRIPIK PISANGKRIPIK HARRY15,00012,00000.02,960,000

9ERROR:#N/AERROR:#N/AERROR:#N/A17ERROR:#N/AERROR:#N/AERROR:#N/A14ERROR:#N/AERROR:#N/AERROR:#N/A13ERROR:#N/AERROR:#N/AERROR:#N/A42ERROR:#N/AERROR:#N/AERROR:#N/A19ERROR:#N/AERROR:#N/AERROR:#N/A36ERROR:#N/AERROR:#N/AERROR:#N/A12ERROR:#N/AERROR:#N/AERROR:#N/A12ERROR:#N/AERROR:#N/AERROR:#N/A5ERROR:#N/AERROR:#N/AERROR:#N/A12ERROR:#N/AERROR:#N/AERROR:#N/A8ERROR:#N/AERROR:#N/AERROR:#N/AERROR:#N/A

penjualanKantin Ipul2/10;n/303-novkodeqtynama barangharga belihppBG-015BROWNIES ORIGINAL20,000100,000BG-025BROWNIES KEJU20,000100,000AC-8018NASTAR40,000720,000AC-8220LIDAH KUCING30,000600,000BE-767KRIPIK UBI12,00084,000BE-789KRIPIK PISANG12,000108,0001,712,000

pujasera gilang2/10;n/30kodeqtynama barangharga belihppBG-0115BROWNIES ORIGINAL20,000300,000BG-0310BROWNIES PELANGI25,000250,000BG-0420BROWNIES ALMOND25,000500,000AC-8120KEJU KRISPI40,000800,000AC-8320PUTRI SALJU30,000600,000BE-755KRIPIK KENTANG12,00060,000BE-775KRIPIK SINGKONG12,00060,0002,570,000azka snackkodeqtynama barangharga belihppBG-0115BROWNIES ORIGINAL20,000300,000BG-0220BROWNIES KEJU20,000400,000BG-0320BROWNIES PELANGI25,000500,000AC-8025NASTAR40,0001,000,000AC-8120KEJU KRISPI40,000800,000AC-8230LIDAH KUCING30,000900,000AC-8335PUTRI SALJU30,0001,050,0004,950,000penjualan tunaikodeqtynama barangharga belihppBG-019BROWNIES ORIGINAL20,000180,000BG-0217BROWNIES KEJU20,000340,000BG-0314BROWNIES PELANGI25,000350,000BG-0413BROWNIES ALMOND25,000325,000AC-8042NASTAR40,0001,680,000AC-8119KEJU KRISPI40,000760,000AC-8236LIDAH KUCING30,0001,080,000AC-8312PUTRI SALJU30,000360,000BE-7512KRIPIK KENTANG12,000144,000BE-765KRIPIK UBI12,00060,000BE-7712KRIPIK SINGKONG12,000144,000BE-788KRIPIK PISANG12,00096,0005,519,000Cemilan sehat indira2/10;n/30kodeqtynama barangharga belihppBE-7525KRIPIK KENTANG12,000300,000BE-7625KRIPIK UBI12,000300,000BE-7725KRIPIK SINGKONG12,000300,000BE-7815KRIPIK PISANG12,000180,0001,080,000Camilan sehat indira2/10;n/30kodeqtynama barangharga belihppBG-0210BROWNIES KEJU20,000200,000BG-0310BROWNIES PELANGI25,000250,000AC-8010NASTAR40,000400,000AC-8110KEJU KRISPI40,000400,0001,250,000penjualan tunaikodeqtynama barangharga belihppBG-0113BROWNIES ORIGINAL20,000260,000BG-0221BROWNIES KEJU20,000420,000BG-0328BROWNIES PELANGI25,000700,000BG-046BROWNIES ALMOND25,000150,000AC-8033NASTAR40,0001,320,000AC-8128KEJU KRISPI40,0001,120,000AC-8223LIDAH KUCING30,000690,000AC-8313PUTRI SALJU30,000390,000BE-758KRIPIK KENTANG12,00096,000BE-762KRIPIK UBI12,00024,000BE-773KRIPIK SINGKONG12,00036,000BE-788KRIPIK PISANG12,00096,0005,302,000

pembelianbukti 55/5;n/30Kodeqtynama barangharga satuanjumlahNoKodeNama BarangPemasokHarga Belistock(kartu stock)Stock(Hitung fisik)BG-0150BROWNIES ORIGINAL20,0001,000,0001BG-01BROWNIES ORIGINALBROWNIES GOBIN20,00066120,000120,000BG-0260BROWNIES KEJU20,0001,200,0002BG-02BROWNIES KEJUBROWNIES GOBIN20,00066120,000120,000BG-0370BROWNIES PELANGI25,0001,750,0003BG-03BROWNIES PELANGIBROWNIES GOBIN25,00099225,000225,000BG-0440BROWNIES ALMOND25,0001,000,0004BG-04BROWNIES ALMONDBROWNIES GOBIN25,0001818450,000450,0004,950,0005AC-80NASTARANISA COOKIES40,00044160,000160,0006AC-81KEJU KRISPIANISA COOKIES40,00077280,000280,0007AC-82LIDAH KUCINGANISA COOKIES30,00066180,000180,000bukti 83/10;n/308AC-83PUTRI SALJUANISA COOKIES30,00037371,110,0001,110,000kodeqtynama barangharga satuanjumlah9BE-75KRIPIK KENTANGKRIPIK HARRY12,0000.010.012,000AC-8072NASTAR40,0002,880,00010BE-76KRIPIK UBIKRIPIK HARRY12,0001112,00012,000AC-8160KEJU KRISPI40,0002,400,00011BE-77KRIPIK SINGKONGKRIPIK HARRY12,0005360,00036,000AC-8272LIDAH KUCING30,0002,160,00012BE-78KRIPIK PISANGKRIPIK HARRY12,0000.00.00.00.0AC-8360PUTRI SALJU30,0001,800,0002,717,0002,705,0009,240,00012,000Kripik Harry3/10;n/30kodeqtynama barangharga belihppBE-7550KRIPIK KENTANG12,000600,000BE-7640KRIPIK UBI12,000480,000BE-7750KRIPIK SINGKONG12,000600,000BE-7840KRIPIK PISANG12,000480,0002,160,000anisa cookies3/10;n/30kodeqtynama barangharga belihppAC-8048NASTAR40,0001,920,000AC-8136KEJU KRISPI40,0001,440,000AC-8236LIDAH KUCING30,0001,080,000AC-8348PUTRI SALJU30,0001,440,0005,880,000

returbukti 113/10;n/30kodeQtyNama BarangHarga SatuanjumlahAC-82-2LIDAH KUCING30,000(60,000)AC-83-1PUTRI SALJU30,000(30,000)(90,000)

Jurnal Khusus&PenyesuaianPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWAJURNAL PEMBELIANJURNAL PENJUALANJURNAL PENERIMAAN KASJURNAL PENGELUARAN KASJURNAL UMUMJURNAL PENYESUAIANNOVEMBER 2013NOVEMBER 2013NOVEMBER 2013NOVEMBER 2013NOVEMBER 2013NOVEMBER 2013JB 1110,000,00015%Rp2,400,0004 tahunRp1,600,000No.TanggalNama PemasokRef. PostPersediaan (Dr)No.TanggalNomor FakturNama PelangganRef. Post.Piutang Dagang (Dr) BPP (Dr)No.TanggalNama Pemasok/ Akun Di KreditKas Di BNI (Dr)Diskon Penjualan (Dr)Piutang Dagang (Cr)Akun Lainnya ( Cr)No.TanggalNo. BuktiNama Pemasok / Akun Yang DikreditRef. Post.Akun Lainnya (Dr)Utang Dagang (Dr)Kas Di BNI ( Cr)Persediaan/Diskon Pembelian (Cr)TanggalNama AkunDebetKreditTanggalNama AkunDebetKreditRp125,0001.25%Rp600,000Rp800,000Utang Dagang ( Cr)Penjualan(Cr)Persediaan(Cr)10-novUtang Dagang90,00030-NovPiutang Bunga125,000Rp825,000Rp50,0002013201320132013Persediaan Barang Dagangan90,000Pendapatan Bunga125,000Rp380,000Rp445,000104-NovBROWNIES GOBIN4,950,000103-Nov84Kantin Ipul2,620,0001,712,000103-NovKantin Ipul2,793,00057,0002,850,000102-NovIB BNI-123BROWNIES GOBIN1,800,0001,710,00090,000(Anisa Cookies)Beban Perlengkapan Toko445,000208-NovANISA COOKIES9,240,000211-Nov85Pujasera Gilang3,850,0002,570,000207-NovAzka Snack2,538,20051,8002,590,000202-NovCM 902320Utang Gaji1,100,0001,100,000Jumlah90,00090,000Perlengkapan Toko445,000Rp60,000,000Rp12,000,000Rp960,0002 thnRp480,000310-NovANISA COOKIES(90,000)312-Nov86Azka Snack7,700,0004,950,000313-NovKantin Ipul2,567,60052,4002,620,000Beban Yang Masih Harus Dibayar515,000515,000Beban Asuransi90,000Rp48,000,000Rp480,000Rp480,000419-NovKRIPIK HARRY2,160,000416-Nov87Penjualan Tunai8,340,0005,519,000416-NovPenjualan Tunai8,340,0008,340,000306-NovCM 902321Beban Pengiriman243,000243,000Asuransi Dibayar Di Muka90,000Rp4,800,000Rp40,000Rp520,000525-NovANISA COOKIES5,880,000517-Nov88Cemilan Sehat Indira1,350,0001,080,000521-NovPujasera Gilang3,773,00077,0003,850,000Beban Pemeliharaan Kendaraan69,00069,000Beban Depresiasi - Bangunan400,000Rp400,000Jumlah22,140,000626-Nov89Cemilan Sehat Indira1,850,0001,250,000622-NovAzka Snack7,546,000154,0007,700,000Beban Iklan90,00090,000Akumulasi Depresiasi - Bangunan400,000Beban Depresiasi - Peralatan Kantor156,250Rp156,250730-Nov90Penjualan Tunai7,985,0005,302,000728-NovCemilan Sehat Indira1,350,0001,350,000Beban Penjualan Lainnya40,00040,000Beban Depresiasi - Peralatan Toko156,250Jumlah33,695,00022,383,000830-NovPenjualan Tunai7,985,0007,985,000409-NovIB BNI-124ANISA COOKIES2,520,0002,444,40075,600Akumulasi Depresiasi - Peralatan312,500Jumlah36,892,800392,20037,285,0000.0509-NovIB BNI-125BROWNIES GOBIN4,950,0004,702,500247,500Beban Depresiasi - Kendaraan187,500Rp15,000,000Rp12,000,000Rp3,000,000615-NovIB BNI-126Wesel Bayar2301,500,0001,500,000Akumulasi Depresiasi - Kendaraan187,500Rp3,750,000Rp9,000,000Utang Bunga21245,00045,000Beban Gaji Penjualan1,100,000Rp312,500Rp2,250,000Beban Bunga70045,00045,000Utang Gaji1,100,000Rp187,500716-NovCM 902322Beban Gaji Penjualan5201,100,0001,100,000Beban Bunga412,500Rp50,000818-NovIB BNI-128ANISA COOKIES9,150,0008,875,500274,500Utang Bunga412,500Rp550,000Rp1,100,000928-NovIB BNI-129KRIPIK HARRY2,160,0002,160,000Sewa Diterima Di Muka500,000Rp9,000,0001029-NovIB BNI-130Beban Iklan550450,000450,000Pendapatan Sewa500,000Rp7,500,0001130-NovIB BNI-131Beban Gaji Admin & Umum6202,750,0002,750,000Beban Listrik, Air, dan Telepon495,000Rp5,000,000Rp3,750,000Rp37,5001230-NovCM 902323Beban Pengiriman530162,000162,000Beban Yang Masih Harus Dibayar495,000Beban Pemeliharaan Kendaraan53140,00040,000Beban Piutang Tak Tertagih300,000Rp340,000Beban Listrik, Air, dan Telepon630100,000100,000Penyisihan Piutang Tak Tertagih300,000Rp115,000Rp495,000Beban Perlengkapan Kantor660114,000114,000Beban Pokok Penjualan12,000Rp455,000Beban Penjualan Lainnya59027,00027,000Persediaan Barang Dagangan12,0001330-NovIB BNI-133Dividen3121,000,0001,000,0001430-NovAutodebetBeban Bunga700500,000500,000JUMLAH4,379,5004,379,5009,890,00020,580,00029,782,400687,600Rp9,000,000Rp30,000,000Rp4,500,000Rp1,125,000Asumsi sewa 12000000 dalam 2 tahunRp7,500,000Rp375,000Rp1,500,000Rp900,000Rp75,000Rp45,000Rp37,500Rp412,500

Rp(37,500)

Buku Pembantu PiutangPT KUDAPAN ISTIMEWABUKU PEMBANTU PIUTANG DAGANGKANTIN IPULTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo2,850,00003-NovPenjualan2,620,0005,470,00003-NovPembayaran2,850,0002,620,000

PUJASERA GILANGTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo11-NovPenjualan3,850,0003,850,00021-NovPembayaran3,850,0000.0

AZKA SNACKTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo2,590,00007-NovPembayaran2,590,0000.012-NovPenjualan7,700,0007,700,00022-NovPembayaran7,700,0000.0

CEMILAN SEHAT INDIRATanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo17-NovPenjualan1,350,0001,350,00026-NovPenjualan1,850,0003,200,00028-NovPembayaran1,350,0001,850,000

SNACK CORNERTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo300,000

Buku Pembantu Utang DagangPT KUDAPAN ISTIMEWABUKU PEMBANTU UTANG DAGANGBROWNIES GOBINTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo1,800,00002-NovPembayaran1,800,0000.004-NovPembelian4,950,0004,950,00009-NovPembayaran4,950,0000.0

ANISA COOKIESTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo2,520,00008-NovPembelian9,240,00011,760,00009-NovPembayaran2,520,0009,240,00010-NovRetur Pembelian90,0009,150,00018-NovPembayaran9,150,0000.025-NovPembelian5,880,0005,880,000

KERIPIK HARRYTanggalUraianRef. Post.Dr.Cr.SaldoDr.Cr.01-NovSaldo19-NovPembelian2,160,0002,160,00028-NovPembayaran2,160,0000.0

Daftar Saldo Sblm Peny.No AkunNama AkunDebetKredit110Kas Kecil500,000111Kas di BNI35,290,400112Piutang Dagang2,150,000113Penyisihan Piutang Tak Tertagih0.0114Wesel Tagih10,000,000115Piutang Bunga125,000116Persediaan Barang Dagangan2,029,400117Perlengkapan Toko825,000119Asuransi Dibayar Di Muka2,080,000120Tanah40,000,000140Bangunan60,000,000141Akumulasi Depresiasi - Bangunan8,000,000142Peralatan Kantor15,000,000143Akumulasi Depresiasi - Peralatan6,875,000144Kendaraan12,000,000145Akumulasi Depresiasi - Kendaraan2,250,000210Utang Dagang5,880,000211Utang Gaji0.0212Utang Bunga1,125,000213Beban Yang Masih Harus Dibayar0.0214Sewa Diterima Di Muka5,000,000220Utang Pajak230Wesel Bayar37,500,000240Utang Bank50,000,000310Modal Disetor60,000,000311Saldo Laba820,000312Dividen1,000,000313Ikhtisar Laba Rugi410Penjualan33,695,000411Retur dan Potongan Penjualan412Diskon Penjualan392,200510Beban Pokok Penjualan22,383,000520Beban Gaji Penjualan1,100,000530Beban Pengiriman405,000531Beban Pemeliharaan Kendaraan109,000532Beban Asuransi0.0541Beban Depresiasi - Bangunan0.0543Beban Depresiasi - Peralatan Toko0.0545Beban Depresiasi - Kendaraan0.0550Beban Iklan540,000560Beban Perlengkapan Toko0.0570Beban Piutang Tak Tertagih0.0590Beban Penjualan Lainnya67,000620Beban Gaji Admin & Umum2,750,000630Beban Listrik, Air, dan Telepon100,000643Beban Depresiasi - Peralatan Kantor0.0660Beban Perlengkapan Kantor114,000690Beban Admin & Umum Lainnya0.0700Beban Bunga545,000710Pendapatan Bunga0.0720Pendapatan Sewa0.0800Beban Pajak Penghasilan0.0JUMLAH210,325,000210,325,000

Neraca LajurPT KUDAPAN ISTIMEWANERACA LAJURPer 30 November 2013No AkunNama AkunSaldoPenyesuaianSaldo Stelah PenyesuaianLaporan Laba RugiNeracaDebetKreditDebetKreditDebetKreditDebetKreditDebetKredit110Kas Kecil500,0000.0500,0000.0500,000111Kas di BNI35,290,4000.035,290,4000.035,290,400112Piutang Dagang2,150,0000.02,150,0000.02,150,000113Penyisihan Piutang Tak Tertagih0.00.0300,000300,000300,000114Wesel Tagih10,000,0000.010,000,0000.010,000,000115Piutang Bunga125,0000.0125,000250,000250,000116Persediaan Barang Dagangan2,029,4000.012,0002,017,4002,017,400117Perlengkapan Toko825,0000.0445,000380,000380,000119Asuransi Dibayar Di Muka2,080,0000.090,0001,990,0001,990,000120Tanah40,000,0000.040,000,0000.040,000,000140Bangunan60,000,0000.060,000,0000.060,000,000141Akumulasi Depresiasi - Bangunan0.08,000,000400,0008,400,0008,400,000142Peralatan Kantor15,000,0000.015,000,0000.015,000,000143Akumulasi Depresiasi - Peralatan0.06,875,000312,5007,187,5007,187,500144Kendaraan12,000,0000.012,000,0000.012,000,000145Akumulasi Depresiasi - Kendaraan0.02,250,000187,5002,437,5002,437,500210Utang Dagang0.05,880,0000.05,880,0005,880,000211Utang Gaji0.00.01,100,0001,100,0001,100,000212Utang Bunga0.01,125,000412,5001,537,5001,537,500213Beban Yang Masih Harus Dibayar0.00.0495,000495,000495,000214Sewa Diterima Di Muka0.05,000,000500,0004,500,0004,500,000220Utang Pajak0.00.00.00.00.0230Wesel Bayar0.037,500,0000.037,500,00037,500,000240Utang Bank0.050,000,0000.050,000,00050,000,000310Modal Disetor0.060,000,0000.060,000,00060,000,000311Saldo Laba820,000820,000820,000312Dividen1,000,0000.01,000,0000.01,000,000313Ikhtisar Laba Rugi0.00.00.00.0410Penjualan0.033,695,0000.033,695,00033,695,000411Retur dan Potongan Penjualan0.00.00.00.0412Diskon Penjualan392,2000.0392,2000.0392,200510Beban Pokok Penjualan22,383,0000.012,00022,395,00022,395,000520Beban Gaji Penjualan1,100,0000.01,100,0002,200,0002,200,000530Beban Pengiriman405,0000.0405,0000.0405,000531Beban Pemeliharaan Kendaraan109,0000.0109,0000.0109,000532Beban Asuransi0.00.090,00090,00090,000541Beban Depresiasi - Bangunan0.00.0400,000400,000400,000543Beban Depresiasi - Peralatan Toko0.00.0156,250156,250156,250545Beban Depresiasi - Kendaraan0.00.0187,500187,500187,500550Beban Iklan540,0000.0540,0000.0540,000560Beban Perlengkapan Toko0.00.0445,000445,000445,000570Beban Piutang Tak Tertagih0.00.0300,000300,000300,000590Beban Penjualan Lainnya67,0000.067,0000.067,000620Beban Gaji Admin & Umum2,750,0000.02,750,0000.02,750,000630Beban Listrik, Air, dan Telepon100,0000.0495,000595,000595,000643Beban Depresiasi - Peralatan Kantor0.00.0156,250156,250156,250660Beban Perlengkapan Kantor114,0000.0114,0000.0114,000690Beban Admin & Umum Lainnya0.00.00.00.00.0700Beban Bunga545,0000.0412,500957,500957,500710Pendapatan Bunga0.00.0125,000125,0000.0125,000720Pendapatan Sewa0.00.0500,000500,0000.0500,000800Beban Pajak Penghasilan0.00.00.00.00.0210,325,000210,325,0004,379,5004,379,500213,657,500213,657,50032,259,70034,320,000181,397,800179,337,500Laba Bersih2,060,3002,060,30034,320,00034,320,000181,397,800181,397,8000.0312500156250

Laporan KeuanganPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWAPT KUDAPAN ISTIMEWALAPORAN LABA RUGILAPORAN PERUBAHAN EKUITASLAPORAN POSISI KEUANGAN30 NOVEMBER 201330 NOVEMBER 201330 NOVEMBER 2013ASETLIABILITAS DAN EKUITASPenjualan33,695,000Modal DisetorSaldo LabaTotal EkuitasAset LancarLiabilitas LancarDikurangi : Diskon Penjualan(392,200)Saldo Awal, 1 November 201360,000,000(820,000)Kas Kecil500,000Utang Dagang5,880,000Penjualan Bersih33,302,800Ditambah : Laba Bersih2,060,300Bank35,290,400Utang Gaji1,100,000Beban Pokok Penjualan(22,395,000)Dikurangi : Dividen(1,000,000)Piutang Dagang2,150,000Utang Bunga1,537,500Laba Bruto10,907,800Saldo Akhir, 30 November 201360,000,000240,30060,240,300Penyisihan Piutang Tak Tertagih(300,000)Beban Yang Masih Harus Dibayar495,000Wesel Tagih10,000,000Sewa Diterima Di Muka4,500,000Beban UsahaPiutang Bunga250,000Wesel Bayar7,500,000Beban PenjualanPersediaan Barang Dagangan2,017,400Total Liabilitas Lancar21,012,500Beban Gaji Penjualan2,200,000Perlengkapan Toko380,000Beban Pengiriman405,000Asuransi Dibayar Di Muka1,990,000Liabilitas Jangka PanjangBeban Pemeliharaan Kendaraan109,000Total Aset Lancar52,277,800Wesel Bayar30,000,000Beban Asuransi90,000Utang Bank50,000,000Beban Depresiasi - Bangunan400,000Aset TetapTotal Liabilitas Jangka Panjang80,000,000Beban Depresiasi - Peralatan Toko156,250Tanah40,000,000Beban Depresiasi - Kendaraan187,500Bangunan60,000,000EkuitasBeban Iklan540,000Akumulasi Depresiasi - Bangunan(8,400,000)Modal Disetor60,000,000Beban Perlengkapan Toko445,000Peralatan15,000,000Saldo Laba(Rugi)240,300Beban Piutang Tak Tertagih300,000Akumulasi Depresiasi - Peralatan(7,187,500)60,240,300Beban Penjualan Lainnya67,000Kendaraan12,000,000Jumlah Beban Penjualan4,899,750Akumulasi Depresiasi - Kendaraan(2,437,500)Total Aset Tetap108,975,000Beban Administrasi & UmumTotal Aset161,252,800Total Liabilitas dan Ekuitas161,252,800Beban Gaji Admin & Umum2,750,000Beban Listrik, Air, dan Telepon595,000Beban Depresiasi - Peralatan Kantor156,250Beban Perlengkapan Kantor114,000Beban Admin & Umum Lainnya0.0Jumlah Beban Administrasi dan Umum3,615,250

Jumlah Beban Usaha8,515,000Laba Usaha (Laba Operasi)2,392,800

Pendapatan (Beban) LainnyaPendapatan Bunga125,000Pendapatan Sewa500,000Jumlah Pendapatan (Beban) Lainnya625,000

Laba Sebelum Bunga dan Pajak3,017,800Beban Bunga(957,500)Laba Sebelum Pajak2,060,300