6018 p1 Lembar Kerja Siklus Ak
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Transcript of 6018 p1 Lembar Kerja Siklus Ak
LEMBAR KERJA
MENYELESAIKAN SIKLUSAKUNTANSI
PRAKTEK AKUNTANSI KEUANGAN(MANUAL)
PT. ADI JAYAJURNAL UMUM (PENYESUAIAN)
1
BULAN DESEMBER 2012
Hal 1
TANGGALNO.
BUKTIKETERANGAN
POS REF
DEBIT KREDIT
PT. ADI JAYAJURNAL UMUM (PENYESUAIAN)
BULAN DESEMBER 2012
2
Hal 2
TANGGALNO.
BUKTIKETERANGAN
POS REF
DEBIT KREDIT
REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
3
PT. ADI JAYAJURNAL UMUM (PENUTUP)
BULAN DESEMBER 2012
Hal 4
TANGGALNO.
BUKTIKETERANGAN
POS REF
DEBIT KREDIT
REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
4
PT. ADI JAYANERACA LAJUR
Per 31 Desember 2012
(Dalam Ribuan Rupiah)
NO. AKUN NAMA AKUN
Neraca Saldo Ayat Penyesuaian NS Disesuaikan Rugi Laba Neraca
Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet Kredit1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-9200 Prepaid PPN
1-2100 Equipment at Cost
1-2200 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 Dividend Payable
2-1600 PPN Outcome
2-2100 Bank BCA Loan
3-1100 Capital Stock
3-1200 Dividend
4-1100 Sales
4-1300 Sales Return
5-1100 Cost of goods Sold
5
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debt Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expense
7-1100 Interest Revenue
8-1100 Interest Expense
8-1200 Bank Service Charge
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
Net Income
6
PT. ADI JAYA
LAPORAN RUGI LABA
Untuk Periode Yang Berakhir 31 Desember 2012
(Dalam Ribuan Rupiah)
7
PT. ADI JAYA
LAPORAN LABA DITAHAN
Untuk Periode Yang Berakhir 31 Desember 2012
(Dalam Ribuan Rupiah)
8
PT. ADI JAYA
NERACA
Per 31 Desember 2012
(Dalam Ribuan Rupiah)
AKTIVA PASSIVA
9
CV MAJULAPORAN ARUS KAS
UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2012
KETERANGAN JUMLAH
PT. ADI JAYAREKONSILIASI BANK
10
PER 31 DESEMBER 2012
KETERANGAN JUMLAH KETERANGAN JUMLAH
11
PT. ADI JAYANERACA SALDO SETELAH PENUTUPAN
Per 31 Desember 2012
(Dalam Ribuan Rupiah)
NO. AKUN NAMA AKUN DEBET KREDIT
12