Pertemuan Ke 4
Tugas Ke 2
Latihan
kasus
Pada tanggal 1 september 2008
tuan Subhan mendirikan perusahaan bernama “ PT.PERKASA”.
Transaksi yang terjadi selama
bulan tersebut sebagai berikut :
Tanggal Transaksi
7 Memulai
perusahaan dengan mendepositkan uang nya ke bank sebesar Rp. 12.000.000
13 Di bayar tunai sewa
gedung untuk satu bulan Rp. 650.000
16 Di beli peralatan berupa
lemari dan kursi Rp. 4.500.000 di mana pembayaran nya Rp. 2.700.000 tunai dan
sisa nya di bayar bulan berikut nya pada Toko Royal
18 Di beli tunai
perlengkapan (alat – alat pembersih ) Rp. 250.000
20 Di bayar macam – macam
biaya di antara nya Gaji Rp. 1.500.000
21 Perusahaan mendapat kan
komisi dari hasil penjualan satu unit rumah 10% dari harga jual Rp. 370.000.000
26 Di bayar sebagian hutang
pada Toko Royal Rp. 950.000
27 Di bayar biaya service
mobile Rp. 320.000 dan biaya rupa – rupa Rp. 125.000
28 Di ambil untuk
kepentingan pribadi Rp. 1.800.000
29 penyusutan atas peralatan
di taksir Rp. 80.000
30 Hasil perhitungan barang
– barang (inventarisasi of supplies used) berjumlah Rp. 850.000
30 Pelunasan sisa hutang pada
Toko Royal
31 Di beli satu unit
kendaraan roda 4 Rp. 42.000.000 di mana pembayaran nya tunai Rp. 20.000.000
sisa nya secara kredit selama 3 tahun.
|
PT. PERKASA
|
||||
|
GENERAL JOURNAL
|
||||
|
30-Sep-08
|
||||
|
DATE
|
DESCRIPTION
|
P/R
|
DR
|
CR
|
|
1
|
CASH
|
√
|
12.000.000
|
-
|
|
|
CAPITAL
|
√
|
-
|
12.000.000
|
|
13
|
RENT. OFFICE
|
√
|
650.000
|
-
|
|
|
CASH
|
√
|
-
|
650.000
|
|
16
|
EQUIPMENT
|
√
|
4.500.000
|
-
|
|
|
CASH
|
√
|
-
|
2.700.000
|
|
|
TK.ROYAL
|
√
|
-
|
1.800.000
|
|
18
|
SUPPLIES
|
√
|
250.000
|
-
|
|
|
CASH
|
√
|
-
|
250.000
|
|
20
|
SALLARIES
|
√
|
1.500.000
|
-
|
|
|
CASH
|
√
|
-
|
1.500.000
|
|
21
|
CASH
|
√
|
37.000.000
|
-
|
|
|
SALES COMM
|
√
|
-
|
37.000.000
|
|
26
|
TK. ROYAL
|
√
|
950.000
|
-
|
|
|
CASH
|
√
|
-
|
950.000
|
|
27
|
UTILITIES EX
|
√
|
320.000
|
-
|
|
|
MISCELL EX
|
√
|
125.000
|
-
|
|
|
CASH
|
√
|
-
|
445.000
|
|
28
|
WITHDRAWALS/PRIVE
|
√
|
1.800.000
|
-
|
|
|
CASH
|
√
|
-
|
1.800.000
|
|
29
|
DEPR. EX. OFFICE
|
√
|
80.000
|
-
|
|
|
ACC. DEPRE
|
√
|
-
|
80.000
|
|
30
|
SUPPLIES EX
|
√
|
165.000
|
-
|
|
|
SUPPLIES
|
√
|
-
|
165.000
|
|
30
|
TK. ROYAL
|
√
|
850.000
|
-
|
|
|
CASH
|
√
|
-
|
850.000
|
|
31
|
AUTO MOBILE
|
√
|
42.000.000
|
-
|
|
|
CASH
|
√
|
-
|
20.000.000
|
|
|
LONG TIME
|
√
|
-
|
22.000.000
|
|
PT.PERKASA
|
|||||||||
|
PERSAMAAN AKUNTANSI
|
|||||||||
|
Sep-08
|
|||||||||
|
DATE
|
CASH
|
PRE.OFF
|
SUPPLIES
|
EQUIPMENT
|
ACC.DEPR
|
ACC.PAY
|
CAPITAL
|
KET
|
|
|
7
|
12.000
|
-
|
-
|
-
|
-
|
-
|
12.000
|
-
|
|
|
BAL
|
12.000
|
-
|
-
|
-
|
-
|
-
|
12.000
|
-
|
|
|
13
|
<650>
|
-
|
-
|
-
|
-
|
-
|
-
|
RENT
|
|
|
BAL
|
11.350
|
650
|
-
|
-
|
-
|
-
|
12.000
|
OFFICE
|
|
|
16
|
<2.700>
|
-
|
-
|
4.500
|
-
|
1.800
|
-
|
TK.RYL
|
|
|
BAL
|
8.650
|
650
|
-
|
4.500
|
-
|
1.800
|
12.000
|
13.800
|
|
|
18
|
<250>
|
-
|
250
|
-
|
-
|
-
|
-
|
-
|
|
|
BAL
|
8.400
|
650
|
250
|
4.500
|
-
|
1.800
|
12.000
|
13.800
|
|
|
20
|
<1.500>
|
-
|
-
|
-
|
-
|
-
|
<1.500>
|
SALL
|
|
|
BAL
|
6.900
|
650
|
250
|
4.500
|
-
|
1.800
|
10.000
|
|
|
|
21
|
37.000
|
-
|
-
|
-
|
-
|
-
|
37.000
|
SALES
|
|
|
BAL
|
43.900
|
650
|
250
|
4.500
|
-
|
1.800
|
47.500
|
12.300
|
|
|
26
|
<950>
|
-
|
-
|
-
|
-
|
<950>
|
-
|
TK.RYL
|
|
|
BAL
|
42.950
|
650
|
250
|
4.500
|
-
|
850
|
47.500
|
|
|
|
27
|
<445>
|
-
|
-
|
-
|
-
|
-
|
<320>
|
UTILIT
|
|
|
|
-
|
-
|
-
|
-
|
-
|
-
|
<125>
|
MISCELL
|
|
|
BAL
|
42.505
|
650
|
250
|
4.500
|
-
|
850
|
47.000
|
|
|
|
28
|
<1.800>
|
-
|
-
|
-
|
-
|
-
|
<1.800>
|
PRIVE
|
|
|
BAL
|
40.705
|
650
|
250
|
4.500
|
-
|
850
|
45.255
|
46.105
|
|
|
29
|
-
|
-
|
-
|
-
|
<80>
|
-
|
<80>
|
DEPRE
|
|
|
BAL
|
40.705
|
650
|
250
|
4.500
|
-
|
850
|
45.175
|
46.025
|
|
|
30
|
-
|
-
|
165
|
-
|
-
|
-
|
<165>
|
-
|
|
|
BAL
|
40.705
|
650
|
-
|
4.500
|
-
|
850
|
45.010
|
-
|
|
|
30
|
<850>
|
-
|
-
|
-
|
-
|
850
|
-
|
-
|
|
|
BAL
|
40.525
|
650
|
85
|
4.500
|
<80>
|
-
|
45.010
|
-
|
|
|
31
|
<20.000>
|
-
|
-
|
42.000
|
-
|
22.000
|
-
|
-
|
|
|
BAL
|
19.855
|
650
|
85
|
42.000
|
<80>
|
22.000
|
45.010
|
-
|
|
|
67.010
|
67.010
|
||||||||
|
PT.PERKASA
|
||||
|
BALANCE SHEET
|
||||
|
30-Sep-08
|
||||
|
ASSETS
|
||||
|
CASH
|
19.855.000
|
|
||
|
PREPAID OFFICE
|
650.000
|
|
||
|
SUPPLIES
|
85.000
|
|
||
|
EQUIPMENT
|
46.500.000
|
|
||
|
LESS. DEPRECIATION
|
<80.000>
|
|
||
|
|
46.420.000
|
|
||
|
TOTAL ASSETS
|
67.010.000
|
|||
|
|
|
|||
|
LIABILITIES
|
||||
|
LONG TERN LIABILITIES
|
22.000.000
|
|
||
|
|
|
|||
|
CAPITAL
|
||||
|
TN.SUBHAN CAPITAL
|
45.010.000
|
|
||
|
TOTAL LIABILITIES & CAPITAL
|
67.010.000
|
|||
|
|
|
|
|
|
|
PT.PERKASA
|
||||
|
INCOME STATEMENT
|
||||
|
30-Sep-08
|
||||
|
SALES COMMISION
|
|
37.000.000
|
|
|
|
|
|
|||
|
|
|
|||
|
OPERATING EXPENSE
|
|
|||
|
|
|
|||
|
SALLARIES EXPENSES
|
1.500.000
|
|
||
|
SERVICE EXPENSES
|
320.000
|
|
||
|
SUPPLIES EXPENSES
|
165.000
|
|
||
|
DEPRECIATION EXPENSES
|
80.000
|
|
||
|
MISCELLANEOUS EXPENSES
|
125.000
|
|
||
|
|
||||
|
|
|
|||
|
TOTAL OPERATING EX
|
2.190.000
|
|
||
|
|
|
|||
|
NET INCOME
|
|
|
34.810.000
|
|
|
PT.PERKASA
|
|||
|
CAPITAL STATEMENT
|
|||
|
30-Sep-08
|
|||
|
|
|||
|
CAPITAL,1 SEPTEMBER 2008
|
12.000.000
|
|
|
|
|
|
||
|
NET INCOME FOR THE MONTH
|
34.810.000
|
|
|
|
LESS. PRIVE
|
<1.800.000>
|
|
|
|
INCREASE IN CAPITAL
|
33.010.000
|
|
|
|
|
|
||
|
CAPITAL 30 SEPTEMBER 2008
|
|
|
45.010.000
|
|
PT.PERKASA
|
|||
|
RETAINED EARNING
|
|||
|
30-Sep-08
|
|||
|
NET INCOME FOR THE MONTH
|
|
34.810.000
|
|
|
LESS. DEVIDEN
|
<1.800.000>
|
|
|
|
|
|
||
|
|
|
||
|
RETAINED EARNING 30 SEP 08
|
|
|
33.010.000
|
Tidak ada komentar:
Posting Komentar