Data Akun PT Anggrek Motor [PDF]

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DAFTAR AKUN NOMOR



FUNGSI UNTUK MENCATAT MUTASI NILAI:



NAMA AKUN



Current Assets: 1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Allowance of Doubtful Debt 1-1500 Merchandise Inventory 1-1600 Office Supplies 1-1700 Prepaid Insurance 1-1800 Prepaid Rent 1-1910 Value Added Tax (VAT) In Long Term Investment: 1-2100 Stock Investments Fixed Assets: 1-3100 Equipment at Cost 1-3110 Equipment Acc. Depreciation Current Liabilities: 2-1200 Accounts Payable 2-1300 Accrued Expense 2-1500 VAT Payable 2-1600 VAT Out Long Term Liabilities: 2-2100 Mandiri Bank Loan Equity : 3-1100 Stock Capital 3-1300 Retained Earning Revenues: 4-1100 Sales 4-1200 Sales Discount 4-1300 Sales Return Cost of Goods Sold: 5-1000 Purchase 5-1200 Freight Paid 5-1300 Purchase Discount 5-1400 Purchase Return Operating Expense: 6-1100 Telephone & Electricity Expense 6-1200 Office Supplies Expense 6-1300 Bad Debts Expense 6-1400 Spoilage Expense 6-1500



Depreciation Expense



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Kas di bank Kas kecil Piutang dagang Penyisihan/cadangan kerugian piutang Persediaan barang dagangan Perlengkapan kantor Uang muka/persekot asuransi Uang muka/persekot sewa Pajak pertambahan nilai (PPN) masukan Investasi dalam bentuk saham Peralatan Akumulasi penyusutan peralatan Utang dagang Utang beban Utang PPN PPN Keluaran Utang bank jangka panjang



Modal saham Saldo Laba Periode Lalu Penjualan barang dagangan Potongan penjualan barang dagangan Retur penjualan barang dagangan Harga pokok barang dagangan Beban transportasi pembelian Potongan pembelian barang dagangan Retur pembelian barang dagangan Beban telepon dan listrik Beban perlengkapan toko Beban kerugian penghapusan piutang Beban kerugian kerusakan barang dagangan Beban depresiasi aktiva tetap (peralatan)



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6-1600 Insurance Expense 6-1700 Rent Expense 6-1800 Wages and Salaries Expense 6-1900 Others Operating Expense 6-1910 Advertising Expense Others Revenues and Gains: 8-1100 Interest Income 8-1200 Dividend Income 8-1300 Gain (loss) on Sale of Stocks 8-1400 Freight Collected 8-1500 Late Fees Collected Others Expenses and Losses: 9-1100 Interest Expense 9-1200 Bank Service Charge 9-1300 Late Fees Expense



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Beban asuransi Beban sewa toko Beban upah dan gaji Beban-beban operasi lainnya Beban iklan Pendapatan bunga Pendapatan deviden Laba dari penjualan saham (investasi) Pendapatan jasa transportasi penjualan Denda keterlambatan pembayaran piutang Beban bunga Beban administrasi bank Beban denda pembayaran utang dagang



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NERACA SALDO TANGGAL 30 NOVEMBER 2008



PT ANGGREK MOTOR NERACA SALDO Per 30 NOVEMBER 2008



KODE 1-100 1-200 1-300 1-400 1-500 1-600 1-700 1-800 1-100 1-100 1-110 2-200 2-300 2-500 2-100 3-100 3-300 4-100 4-200 4-300 5-000 5-200 5-300 5-400 6-100 6-200 6-300 6-400 6-500 6-600 6-700 6-800 6-900



NAMA AKUN Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent Stock Investments Equipment Equipment Accumulated Depreciation Accounts Payable Accrued Expense VAT Payable Mandiri Bank Loan Stock Capital Retained Earning Sales Sales Discount Sales Retur Purchase Freight Paid Purchase Discount Purchase Return Telephone & Electricity Expense Office Supplies Expense Bad Debt Expense Spoilage Expense (Defected Inventory) Depreciation Expense Insurance Expense Rent Expense Wages and Salaries Others Operating Expense



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DEBET (Rp) 68.160.000,00 8.000.000,00 165.000.000,00



KREDIT (Rp)



13.000.000,00 1.092.578.125,00 13.000.000,00 24.000.000,00 36000.000,00 224.000.000,00 120.000.000,00 26.400.000,00



84.000.000,00 607.021.875,00 11.000.000,00 11.200.000,00 3.300.000,00 24.000.000,00 32.000.000,00



132.000.000,00 7.800.000,00 21.440.000,00 600.000.000,00 500.000.000,00 275.460.000,00 1.000.000.000,00 52,200.000,00 -



26.400.000,00 22.000.000,00 44.000.000,00 66.000.000,00 12.000.000,00



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6-000 8-100 8-200 8-300 8-400 8-500 9-100 9-200 9-300



Advertising Expense Interest Income Dividend Income Gain (Loss) on Sale of Stocks Freight Collected Late Fees Collected Interest Expense Bank Service Charge Late Fees Paid



2.200.000,00 5.000.000,00 25.360.000,00 11.200.000,00 37.600.000,00 9.600.000,00 11.000.000,00 6.600.000,00 3.600.000,00 2.717.060.000,00



2.717.060.000,00



Catatan Neraca Saldo tanggal 30 November 2008 ●



Umur ekonomis Equipment adalah 4(empat) tahun dan nilai residunya sebesar Rp 4.800.000,00.



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DAFTAR CUSTOMER, SUPPLIER & PRODUK Daftar Customer Nomor C001 C002 C003 C004



Nama Customer Honda Abi Honda Baba Honda Caca Honda Dado



Alamat



Telepon 021- 723 0120 021- 723 5448 021- 721 0155 021- 722 1240



Jl. Sultan Agung No. 45, Jakarta Jl. Hasannudin No. 73, Jakarta Jl. Diponegoro No. 47, Jakarta Jl. Dewi Sartika No. 82, Jakarta



Daftar Supplier Nomor S001 S002 S003



Nama Supplier PT ABC PT. XYZ PT. ACA



Alamat



Telepon



Jl. Sunter Raya No. 105 Jakarta Jl. Pulogadung Raya No. 1A, Jakarta Jl. Raya Serpong No. 40D, Tangerang



021- 7630 3365 021- 8380 2981 021- 5630 1560



Daftar Produk Nomor 1. 2.



Kode R110std S125std



Nama Produk Revo Std Supra X Std



DAFTAR SALDO ACCOUNTS RECEIVABLE 30 November 2008 No 1. 2. 3. 4.



Nama Honda Abi Honda Baba Honda Caca Honda Dado



No. Faktur



Tanggal



Termin



SM-11/12 SM-11/25 SM-11/10 -



11/25/2008 11/29/2008 11/23/2008 -



2/10, n/30 2/10, n/30 2/10, n/30 -



Saldo Piutang (Rp) 66.000.000,00 55.000.000,00 44.000.000,00 165.000.000,00



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DAFTAR SALDO ACCOUNT PAYABLE 30 November 2008 No 1. 2. 3.



Nama PT ABC PT. XYZ PT. ACA



No. Faktur FJ.152 DJ.129 F.201



Tanggal



Termin



11/23/2008 3/10, n/30 11/20/2008 3/10, n/30 11/28/2008 3/10, n/30



Saldo Utang (Rp) 44.000.000,00 33.000.000,00 55.000.000,00 132.000.000,00



DAFTAR SALDO MERCHANDISE INVENTORY 30 November 2008



Nomor



Kode



Nama Barang



Quantity



1. 2.



R110std S125std



Revo Std Supra X Std



50 35



Price/Unit (Rp) 12.500.000,00 13.359.375,00



Saldo Persediaan (Rp) 625.000.000,00 467.578.125,00 1.092.578.125,00



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