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UD ARJUNA
KODE PERKIRAAN AKUNTANSI
NO REK. NAMA REKENING
111 Kas
112 Piutang Dagang
113 Persediaan Barang Dagang
114 Perlengkapan
115 Sewa Dibayar Dimuka
121 Meubel
122 Akumulasi Depresiasi Meubel
211 Utang Dagang
212 Utang a!i
213 Utang Bunga
214 Pen!ualan Diterima Dimuka
215 Utang "esel #angka Pan!ang
3$$ %k&tisar 'aba (ugi
311 M)dal Abimanyu
312 Pri*e Abimanyu
411 Pen!ualan
412 P)t)ngan +unai Pen!ualan
413 (etur dan P)t)ngan Pen!ualan
511 Pembelian
512 P)t)ngan +unai Pembelian
513 (etur dan P)t)ngan Pembelian
514 Biaya Angkut Pembelian
515 Biaya a!i
51, Biaya Sewa
51- Depresiasi Meubel
51. Biaya 'istrik
51/ Biaya Perlengkapan
52$ Biaya Bunga
521 0arga P)k)k Pen!ualan
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UD ARJUNA
JURNAL UMUM
PER 31 DESEMBER 19
TGL NAMA REKENING KODE
12311//, Piutang Dagang 112
12311//, Pen!ualan 41112311//, (etur dan P)t)ngan Pen!ualan 413
12311//, Piutang Dagang 112
12311//,Kas 111
12311//, P)t)ngan +unai Pen!ualan 412
12311//, Piutang Dagang 112
12311//, Pembelian 511
12311//, Utang Dagang 211
12311//, Utang Dagang 211
12311//, (etur dan P)t)ngan Pembelian 513
12311//, Utang Dagang 21112311//, P)t)ngan +unai Pembelian 512
12311//,Kas 111
12311//, Biaya Angkut Pembelian 514
12311//,Kas 111
TOTAL
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6
DEBET KREDIT
(p 34,-$$$$$
(p 34,-$$$$$(p .2$$$$$
(p .2$$$$$
(p 32/$$$$$$
(p 1$3$$$$$
(p 33/3$$$$$
(p 1-5/$$$$$
(p 1-5/$$$$$
(p -43$$$$
(p -43$$$$
(p 1/44$$$$$(p ,$$$$$$
(p 1..4$$$$$
(p /3$$$$$
(p /3$$$$$
Rp 1,081,230,000 Rp 1,081,230,000
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4/20
UD ARJUNA
BUKU BESAR
PER 31 DESEMBER 19
TGL NAMA REKENING KODE
12311//,Kas 111
12311//,Kas 11112311//,Kas 111
111 Tota
12311//, Piutang Dagang 112
12311//, Piutang Dagang 112
12311//, Piutang Dagang 112
112 Tota
12311//, Utang Dagang 211
12311//, Utang Dagang 211
12311//, Utang Dagang 211
211 Tota12311//, Pen!ualan 411
!11 Tota
12311//, P)t)ngan +unai Pen!ualan 412
!12 Tota
12311//, (etur dan P)t)ngan Pen!ualan 413
!13 Tota
12311//, Pembelian 511
"11 Tota
12311//, P)t)ngan +unai Pembelian 512
"12 Tota
12311//, (etur dan P)t)ngan Pembelian 513
"13 Tota
12311//, Biaya Angkut Pembelian 514
"1! Tota
G#a$% Tot
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6
DEBET KREDIT
(p 32/$$$$$$
(p 1..4$$$$$(p /3$$$$$
(p 32/$$$$$$ (p 1/--$$$$$
(p 34,-$$$$$
(p .2$$$$$
(p 33/3$$$$$
(p 34,-$$$$$ (p 34-5$$$$$
(p 1-5/$$$$$
(p -43$$$$
(p 1/44$$$$$
(p 2$1.3$$$$ (p 1-5/$$$$$(p 34,-$$$$$
(p (p 34,-$$$$$
(p 1$3$$$$$
(p 1$3$$$$$ (p
(p .2$$$$$
(p .2$$$$$ (p
(p 1-5/$$$$$
(p 1-5/$$$$$ (p
(p ,$$$$$$
(p (p ,$$$$$$
(p -43$$$$
(p (p -43$$$$
(p /3$$$$$
(p /3$$$$$ (p
(p 1$.123$$$$ (p 1$.123$$$$
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UD ARJUNA
NERA&A SALDO
PER. 31 DESEMBER 1996
NAMA REKENING RE' DEBET
Kas 111 (p 5,-$$$$
Piutang Dagang 112 (p 3-1$$$$$Persediaan Barang Dagang 113 (p ,$5$$$$$
Perlengkapan 114 (p 3/3$$$$
Sewa Dibayar Dimuka 115 (p ,$$$$$$
Meubel 121 (p 2,5$$$$$
Akumulasi Depresiasi Meubel 122
Utang Dagang 211
Utang a!i 212
Utang Bunga 213
Pen!ualan Diterima Dimuka 214
Utang "esel #angka Pan!ang 215%k&tisar 'aba (ugi 3$$
M)dal Abimanyu 311
Pri*e Abimanyu 312 (p 4.$$$$$$
Pen!ualan 411
P)t)ngan +unai Pen!ualan 412 (p 1$3$$$$$
(etur dan P)t)ngan Pen!ualan 413 (p .2$$$$$
Pembelian 511 (p 1-5/$$$$$
P)t)ngan +unai Pembelian 512
(etur dan P)t)ngan Pembelian 513
Biaya Angkut Pembelian 514 (p /3$$$$$
Biaya a!i 515 (p .2-5$$$$
Biaya Sewa 51, (p -$$$$$$
Depresiasi Meubel 51-
Biaya 'istrik 51. (p 5.$$$$$
Biaya Perlengkapan 51/
Biaya Bunga 52$ (p 2/$$$$$
0arga P)k)k Pen!ualan 521
++A' (p 4./.5$$$$
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7/23/2019 UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx
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8/20
UD ARJUNA
JURNAL PEN(ESUAIA
PER 31 DESEMBER 19
TGL URAIAN KODE
12311//, Biaya Perlengkapan 51/
12311//, Perlengkapan 11412311//, Biaya Sewa 51,
12311//, Sewa Dibayar Dimuka 115
12311//, Pen!ualan Diterima Dimuka 214
12311//, Pen!ualan 411
12311//, Depresiasi Meubel 51-
12311//, Akumulasi Depresiasi Meubel 122
12311//, Biaya a!i 515
12311//, Utang a!i 212
12311//, Biaya Bunga 52$
12311//, Utang Bunga 21312311//, 0arga P)k)k Pen!ualan 521
12311//, Persediaan Barang Dagang 113
12311//, (etur dan P)t)ngan Pembelian 513
12311//, P)t)ngan +unai Pembelian 512
12311//, Pembelian 511
12311//, Persediaan Barang Dagang 113
12311//, Biaya Angkut Pembelian 514
TOTAL
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6
DEBET KREDIT
(p 25.$$$$
(p 25.$$$$(p 5$$$$$$
(p 5$$$$$$
(p 11$$$$$
(p 11$$$$$
(p 2,5$$$$
(p 2,5$$$$
(p 13$$$$$
(p 13$$$$$
(p ,$$$$$
(p ,$$$$$(p 1,,4-$$$$
(p ,5.$$$$$
(p -43$$$$
(p ,$$$$$$
(p 1-5/$$$$$
(p ,$5$$$$$
(p /3$$$$$
Rp 2"8,930,000 Rp 2"8,930,000
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NAMA PERKIRAANKODE NERA&
DEBET
KODEKas 111 (p 5,-$$$$
Piutang Dagang 112 (p 3-1$$$$$
Persediaan Barang Dagang 113 (p ,$5$$$$$
Perlengkapan 114 (p 3/3$$$$
Sewa Dibayar Dimuka 115 (p ,$$$$$$
Meubel 121 (p 2,5$$$$$
Akumulasi Depresiasi Meubel 122
Utang Dagang 211
Utang a!i 212
Utang Bunga 213Pen!ualan Diterima Dimuka 214
Utang "esel #angka Pan!ang 215
%k&tisar 'aba (ugi 3$$
M)dal Abimanyu 311
Pri*e Abimanyu 312 (p 4.$$$$$$
Pen!ualan 411
P)t)ngan +unai Pen!ualan 412 (p 1$3$$$$$
(etur dan P)t)ngan Pen!ualan 413 (p .2$$$$$
Pembelian 511 (p 1-5/$$$$$
P)t)ngan +unai Pembelian 512
(etur dan P)t)ngan Pembelian 513
Biaya Angkut Pembelian 514 (p /3$$$$$
Biaya a!i 515 (p .2-5$$$$
Biaya Sewa 51, (p -$$$$$$
Depresiasi Meubel 51-
Biaya 'istrik 51. (p 5.$$$$$
Biaya Perlengkapan 51/
Biaya Bunga 52$ (p 2/$$$$$
0arga P)k)k Pen!ualan 521
LABA SEBELUM PAJAK
TOTAL Rp !89,8"0,000
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UD ARJUNA
NERA&A LAJU
PER. 31 DESEMBE
SALDO KODE PEN(ESUAIAN
KREDIT DEBET KREDIT
111
112
113 (p ,5.$$$$$ (p ,$5$$$$$
114 (p 25.$$$$
115 (p 5$$$$$$
121
(p 212$$$$$ 122 (p 2,5$$$$
(p 4,34$$$$ 211
212 (p 13$$$$$
213 (p ,$$$$$(p 35$$$$$ 214 (p 11$$$$$
(p 35$$$$$$ 215
3$$
(p 23,.$$$$ 311
312
(p 34,-$$$$$ 411 (p 11$$$$$
412
413
511 (p 1-5/$$$$$
(p ,$$$$$$ 512 (p ,$$$$$$
(p -43$$$$ 513 (p -43$$$$
514 (p /3$$$$$
515 (p 13$$$$$
51, (p 5$$$$$$
51- (p 2,5$$$$
51.
51/ (p 25.$$$$
52$ (p ,$$$$$
521 (p 1,,4-$$$$
Rp !89,8"0,000 Rp 2"8,930,000 Rp 2"8,930,000
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7/23/2019 UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx
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1996
NSSP RUGI)LABA
DEBET KREDIT DEBET KREDIT
(p 5,-$$$$ (p (p (p
(p 3-1$$$$$ (p (p (p
(p ,5.$$$$$ (p (p (p
(p 135$$$$ (p (p (p
(p 1$$$$$$ (p (p (p
(p 2,5$$$$$ (p (p (p
(p (p 23.5$$$$ (p (p
(p (p 4,34$$$$ (p (p
(p (p 13$$$$$ (p (p
(p (p ,$$$$$ (p (p (p (p 24$$$$$ (p (p
(p (p 35$$$$$$ (p (p
(p (p (p (p
(p (p 23,.$$$$ (p (p
(p 4.$$$$$$ (p (p (p
(p (p 34-.$$$$$ (p (p 34-.$$$$$
(p 1$3$$$$$ (p (p 1$3$$$$$ (p
(p .2$$$$$ (p (p .2$$$$$ (p
(p (p (p (p
(p (p (p (p
(p (p (p (p
(p (p (p (p
(p .4$5$$$$ (p (p .4$5$$$$ (p
(p 12$$$$$$ (p (p 12$$$$$$ (p
(p 2,5$$$$ (p (p 2,5$$$$ (p
(p 5.$$$$$ (p (p 5.$$$$$ (p
(p 25.$$$$ (p (p 25.$$$$ (p
(p 35$$$$$ (p (p 35$$$$$ (p
(p 1,,4-$$$$ (p (p 1,,4-$$$$ (p
(p 2/555$$$$ (p 34-.$$$$$
Rp "2,2"0,000
Rp !80,9*0,000 Rp !80,9*0,000 Rp 3!*,800,000 Rp 3!*,800,000
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NERA&A
DEBET KREDIT
(p 5,-$$$$ (p
(p 3-1$$$$$ (p
(p ,5.$$$$$ (p
(p 135$$$$ (p
(p 1$$$$$$ (p
(p 2,5$$$$$ (p
(p (p 23.5$$$$
(p (p 4,34$$$$
(p (p 13$$$$$
(p (p ,$$$$$(p (p 24$$$$$
(p (p 35$$$$$$
(p (p
(p (p 23,.$$$$
(p 4.$$$$$$ (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p (p
(p 1.542$$$$ (p 1331-$$$$
Rp "2,2"0,000
Rp 18",!20,000 Rp 18",!20,000
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7/23/2019 UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx
14/20
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7/23/2019 UD ARJUNA, IGEDE PRAWIRA MERTA (28) XII.AK.4.xlsx
15/20
UD ARJUNA
LAPORAN PERUBA+AN MODAL
PER. 31 DESEMBER 1996
Sa%o A-a Mo%a A/a$
'aba Sebelum Pa!ak (p 5225$$$$
Pri*e Abimanyu (p 4.$$$$$$6Kenaikan M)dal Abimanyu
Sa%o A4/# Mo%a A/a$
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Rp 23,680,000
(p 425$$$$
Rp 2*,930,000
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17/20
UD ARJUN
NERA&A
PER. 1 DESEMBE
KODE AKTI5A JUMLA+ KODE
AKTI5A LAN&AR
111 Kas (p 5,-$$$$ 211112 Piutang Dagang (p 3-1$$$$$ 212
113 Persediaan Barang Dagang (p ,5.$$$$$ 213
114 Perlengkapan (p 135$$$$ 214
115 Sewa Dibayar Dimuka (p 1$$$$$$
Ja4 At/a La$7a# Rp 110,920,000
AKTI5A TETAP 215
121 Meubel (p 2,5$$$$$
122 Akumulasi Depresiasi Meubel (p 23.5$$$$6
Ja4 At/a Ttap Rp 2,6"0,000311
TOTAL AKTI5A Rp 113,"*0,000
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R 1996
KEAJIBAN DAN MODAL JUMLA+
KEAJIBAN JANGKA PENDEK
Utang Dagang (p 4,34$$$$Utang a!i (p 13$$$$$
Utang Bunga (p ,$$$$$
Pen!ualan Diterima Dimuka (p 24$$$$$
Ja4 K-a:/a$ Ja$;a P$% Rp "0,6!0,000
KEAJIBAN JANGKA PANJANG
Utang "esel #angka Pan!ang (p 35$$$$$$
Tota K-a:/a$ Rp 8",6!0,000
MODALM)dal Abimanyu (p 2-/3$$$$
TOTAL KEAJIBAN DAN MODAL Rp 113,"*0,000
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UD ARJUNA
JURNAL ARJUNA
PER.1 DESEMBER 1996
TANGGAL URAIAN KODE DEBET
12311//, %k&tisar 'aba (ugi 3$$ (p 2--$5$$$$
12311//,Biaya a!i 51512311//, Biaya Sewa 51,
12311//, Depresiasi Meubel 51-
12311//, Biaya 'istrik 51.
12311//, Biaya Perlengkapan 51/
12311//, Biaya Bunga 52$
12311//, 0arga P)k)k Pen!ualan 521
12311//, Pen!ualan 411 (p 1.5$$$$$
12311//, P)t)ngan +unai Pen!ualan 412
12311//, (etur dan P)t)ngan Pen!ualan 413
12311//, Pen!ualan 411 (p 34-.$$$$$12311//, %k&tisar 'aba (ugi 3$$
12311//, %k&tisar 'aba (ugi 3$$ (p 5225$$$$
12311//, M)dal Abimanyu 311
12311//, M)dal Abimanyu 311 (p 4.$$$$$$
12311//, Pri*e Abimanyu 312
TOTAL Rp *!3,600,000
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KREDIT
(p .4$5$$$$(p 12$$$$$$
(p 2,5$$$$
(p 5.$$$$$
(p 25.$$$$
(p 35$$$$$
(p 1,,4-$$$$
(p 1$3$$$$$
(p .2$$$$$
(p 34-.$$$$$
(p 5225$$$$
(p 4.$$$$$$
Rp *!3,600,000