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    PT Palugada 31-Dec-16 Neraca Saldo Aktiva Debit Kredit Debit

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    Huda Muhammad
    The balance sheet and income statement of PT Palugada for the period ending December 31, 2016 are presented. The balance sheet shows total assets of IDR 1,157,549,795 consisting of current assets, fixed assets and land. Total liabilities are IDR 220,857,500 consisting of trade payables and salaries payable. Total equity is IDR 936,692,295 consisting of share capital, paid-in capital and retained earnings. The income statement shows revenues of IDR 601,000,000 and net income of IDR 170,587,000.

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    PT Palugada 31-Dec-16 Neraca Saldo Aktiva Debit Kredit Debit

    Uploaded by

    Huda Muhammad
    21 views17 pages
    The balance sheet and income statement of PT Palugada for the period ending December 31, 2016 are presented. The balance sheet shows total assets of IDR 1,157,549,795 consisting of current assets, fixed assets and land. Total liabilities are IDR 220,857,500 consisting of trade payables and salaries payable. Total equity is IDR 936,692,295 consisting of share capital, paid-in capital and retained earnings. The income statement shows revenues of IDR 601,000,000 and net income of IDR 170,587,000.

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    The balance sheet and income statement of PT Palugada for the period ending December 31, 2016 are presented. The balance sheet shows total assets of IDR 1,157,549,795 consisting of current assets, fixed assets and land. Total liabilities are IDR 220,857,500 consisting of trade payables and salaries payable. Total equity is IDR 936,692,295 consisting of share capital, paid-in capital and retained earnings. The income statement shows revenues of IDR 601,000,000 and net income of IDR 170,587,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    21 views17 pages

    PT Palugada 31-Dec-16 Neraca Saldo Aktiva Debit Kredit Debit

    Uploaded by

    Huda Muhammad
    The balance sheet and income statement of PT Palugada for the period ending December 31, 2016 are presented. The balance sheet shows total assets of IDR 1,157,549,795 consisting of current assets, fixed assets and land. Total liabilities are IDR 220,857,500 consisting of trade payables and salaries payable. Total equity is IDR 936,692,295 consisting of share capital, paid-in capital and retained earnings. The income statement shows revenues of IDR 601,000,000 and net income of IDR 170,587,000.

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    PT PALUGADA

    31-Dec-16
    Neraca Saldo

    AKTIVA Debit Kredit Debit


    Kas 29,000,000 17,020,000
    Kas Bank 100,000,000 100,000,000
    Piutang dagang 53,000,000 53,000,000
    Cadangan kerugian piutang -4,000,000 -4,000,000
    Persediaan 45,312,295 45,312,295
    Beban Dibayar di muka 4,250,000 4,250,000
    Perlengkapan 5,000,000 5,000,000
    Kendaraan 97,000,000 97,000,000
    Akumulasi depr kendaraan -19,400,000 -19,400,000
    Mesin 29,475,000 29,475,000
    Akumulasi depr mesin -2,947,500 -2,947,500
    Mebel 37,350,000 37,350,000
    Akumulasi depr mebel -2,490,000 -2,490,000
    Bangunan 350,000,000 350,000,000
    Akumulasi depr bangunan -14,000,000 -14,000,000
    Peralatan 11,980,000
    Akumulasi penyusutan peralatan -2,396,000
    Tanah 450,000,000 450,000,000
    1,157,549,795 1,155,153,795

    HUTANG
    Hutang dagang 215,332,500.00
    Hutang gaji 5,525,000.00

    MODAL
    Modal Saham 500,000,000.00
    Modal disetor 266,105,295.00
    Laba berjalan 170,587,000
    1,157,549,795
    Kredit

    215,332,500.00
    5,525,000.00

    500,000,000.00
    266,105,295.00
    168,191,000
    1,155,153,795
    Laporan Laba Rugi

    PENDAPATAN
    Penjualan 636,000,000.00 636,000,000.00
    Retur penjualan -15,000,000 -15,000,000
    Potongan penjualan -20,000,000 -20,000,000
    Penjualan bersih 601,000,000.00 601,000,000.00

    BEBAN
    Harga pokok penjualan 300,000,000.00 300,000,000.00
    Laba kotor 301,000,000.00 301,000,000.00

    Beban perlengkapan 3,250,000.00 3,250,000.00


    Beban depresiasi bangunan 14,000,000.00 14,000,000.00
    Beban depresiasi mesin 2,947,500.00 2,947,500.00
    Beban depresiasi mebel 2,490,000.00 2,490,000.00
    beban depresiasi peralatan 2,396,000.00
    Beban gaji 82,825,500.00 82,825,500.00
    Beban iklan 1,750,000.00 1,750,000.00
    Beban lain-lain 3,750,000.00 3,750,000.00
    Jumlah beban 130,413,000.00 132,809,000.00
    Laba bersih 170,587,000.00 168,191,000.00
    PT PALUGADA
    Tambahan Aktiva Tetap
    31-Dec-16

    NOMOR VOUCHER PERUSAHAAN KETERANGAN


    Feb-23 PT Konstruksi Kuat Pembangunan gedung
    Apr-17 PT Maju Jaya Kendaraan tahun 2005
    Jun-21 PT Sync Comp 4 komputer @ Rp 2.995.000
    10-Dec Toko Murah Mebel
    5-Jul PT Diesel Utama 3 mesin produksi @ Rp 9.825.000
    Tuan Totok Tanah 1 hektar
    HARGA PEROLEHAN
    Rp350,000,000
    97,000,000
    11,980,000
    37,350,000
    29,475,000
    450,000,000 susah tracing, cek fisik aset tetap
    PT PALUGADA
    Aktiva Tetap
    31-Dec-16

    HARGA PEROLEHAN TAMBAHAN


    JENIS AKTIVA TETAP PENGHEN-
    SALDO AWAL TAMBAHAN SALDO AKHIR METODE
    TIAN
    Tanah 0 450,000,000 0 450,000,000 -
    Bangunan 0 350,000,000 0 350,000,000 Garis lurus
    Mesin 0 29,475,000 0 29,475,000 Garis lurus
    Kendaraan 0 97,000,000 0 97,000,000 Garis lurus
    Mebel 0 37,350,000 0 37,350,000 Garis lurus
    Jumlah 0 963,825,000 0 963,825,000
    AKUMULASI DEPRESIASI

    UMUR AKTIVA SALDO AWAL BIAYA TAMBAHAN PENGHEN-TIAN SALDO AKHIR

    0- 0- 0
    25 tahun 0 14,000,000 0 14,000,000
    10 tahun 0 2,947,500 0 2,947,500
    5 tahun 0 19,400,000 0 19,400,000
    15 tahun 0 2,490,000 0 2,490,000
    - 38,837,500 - 38,837,500
    vouching temuan kesalahan
    PT PALUGADA
    31-Dec-16
    Neraca Saldo
    (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

    AKTIVA
    Kas 17,020,000
    Kas Bank 100,000,000
    Piutang dagang 53,000,000
    Cadangan kerugian piutang (4,000,000)
    Persediaan 45,312,295
    Beban Dibayar di muka 4,250,000
    Perlengkapan 5,000,000
    Kendaraan 97,000,000
    Akumulasi depr kendaraan (12,933,333)
    Mesin 29,475,000
    Akumulasi depr mesin (1,473,750)
    Mebel 37,350,000
    Akumulasi depr mebel (207,500)
    Bangunan 350,000,000
    Akumulasi depr bangunan (11,666,667)
    Peralatan 11,980,000
    Akumulasi penyusutan peralatan (1,198,000)
    Tanah 450,000,000
    1,168,908,045

    HUTANG
    Hutang dagang 215,332,500.00
    Hutang gaji 5,525,000.00

    MODAL
    Modal Saham 500,000,000.00
    Modal disetor 266,105,295.00
    Laba berjalan 181,945,250
    1,168,908,045
    1200387295
    1,200,387,295
    PT PALUGADA
    Laporan Laba Rugi
    31-Dec-16
    (Dinyatakan dalam Rupiah, kecuali dinyatakan lain)

    PENDAPATAN
    Penjualan 636,000,000
    Retur penjualan (15,000,000)
    Potongan penjualan (20,000,000)
    Penjualan Bersih 601,000,000

    Harga pokok penjualan 300,000,000


    Laba kotor 301,000,000

    BEBAN
    Beban perlengkapan 3,250,000
    Beban depresiasi bangunan 11,666,667
    Beban depresiasi mesin 1,473,750
    Beban depresiasi kendaraan 12,933,333
    Beban depresiasi mebel 207,500
    Beban depresiasi peralatan 1,198,000
    Beban gaji 82,825,500
    Beban iklan 1,750,000
    Beban lain-lain 3,750,000
    Jumlah beban 119,054,750
    Laba bersih 181,945,250
    Dr
    No. Acc. No. Account
    IDR
    Peralatan 11,980,000
    Kas

    Beban depresiasi peralatan 1,198,000


    Akumulasi penyusutan peralatan

    Beban depresiasi kendaraan 6,466,667


    Akumulasi depr kendaraan

    Beban depresiasi mesin 1,473,750


    Akumulasi depr mesin

    Beban deresiasi mebel 2,282,500


    Akumulasi depr mebel

    Beban depresiasi bangunan 2,333,333


    Akumulasi depr bangunan

    25,734,250
    Cr
    IDR

    11,980,000

    1,198,000 Bangunan 14,000,000 11,666,667


    Mesin 2,947,500 1,473,750
    Kendaraan 19,400,000 12,933,333
    6,466,667 Mebel 2,490,000 207,500
    Jumlah 38,837,500 1,198,000

    1,473,750

    2,282,500

    2,333,333

    25,734,250
    PT PALUGADA
    NERACA
    Per 31 Desember 2015

    Ref Saldo Per Book ADJUSTMENT Saldo Per Audit


    Debet Kredit
    ASET

    ASET LANCAR

    Kas dan Setara Kas


    Kas 17,020,000
    Kas Bank 100,000,000
    Piutang dagang 53,000,000
    Cadangan kerugian piutang (4,000,000)
    Persediaan 45,312,295
    Beban Dibayar di muka 4,250,000
    Perlengkapan 5,000,000
    Kendaraan 97,000,000
    Akumulasi depr kendaraan (12,933,333)
    Mesin 29,475,000
    Akumulasi depr mesin (1,473,750)
    Mebel 37,350,000
    Akumulasi depr mebel (207,500)
    Bangunan 350,000,000
    Akumulasi depr bangunan (11,666,667)
    Peralatan 11,980,000
    Akumulasi penyusutan peralatan (1,198,000)
    Tanah 450,000,000
    1,168,908,045
    PT PALUGADA
    Aktiva Tetap
    31-Dec-16

    HARGA PEROLEHAN TAMBAHAN


    JENIS AKTIVA
    TETAP PENGHEN-
    SALDO AWAL TAMBAHAN SALDO AKHIR METODE
    TIAN
    Tanah 0 450,000,000 0 450,000,000 -
    Bangunan 0 350,000,000 0 350,000,000 Garis lurus
    Mesin 0 29,475,000 0 29,475,000 Garis lurus
    Kendaraan 0 97,000,000 0 97,000,000 Garis lurus
    Mebel 0 37,350,000 0 37,350,000 Garis lurus
    Peralatan 0 11,980,000 0 11,980,000 Garis lurus
    Jumlah 0 975,805,000 0 975,805,000
    PT PALUGADA
    Aktiva Tetap
    31-Dec-16

    AKUMULASI DEPRESIASI

    UMUR AKTIVA JUMLAH BULAN SALDO AWAL BIAYA TAMBAHAN PENGHEN-TIAN

    0 - 0-
    25 10 0 11,666,667 0
    10 6 0 1,473,750 0
    5 8 0 12,933,333 0
    15 1 0 207,500 0
    5 6 0 1,198,000 0
    - 27,479,250 -
    IASI
    NILAI BUKU / BV
    SALDO AKHIR

    0 450,000,000
    11,666,667 338,333,333
    1,473,750 28,001,250
    12,933,333 84,066,667
    207,500 37,142,500
    1,198,000 10,782,000
    27,479,250 948,325,750

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