Latihan Soal Akuntansi tentang Laporan Keuangan

1. MEMBUAT LAPORAN KEUANGAN
•Laporan Laba Rugi
•Laporan Perubahan Modal
•Neraca (Balance Sheet)

2. PERSAMAAN DASAR AKUNTANSI
PD Sammy Jaya
Persamaan Dasar Akuntansi
Periode Juni 2000
HARTA UTANG MODAL
Tgl = Keterangan
Kas Sewa DDM Piutang usaha Perlengkapan Utang usaha Utang Bank Modal Usaha
1 Rp 3,000,000 Rp 3,000,000 Modal Awal
3 Rp 500,000 Rp 500,000
Rp 3,000,000 Rp - Rp - Rp 500,000 Rp 500,000 Rp - Rp 3,000,000
4 Rp (500,000) Rp 700,000 Rp 200,000
Rp 2,500,000 Rp - Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,000,000
5 Rp (960,000) Rp 960,000
Rp 1,540,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,000,000
7 Rp 500,000 Rp 500,000 pendapatan
Rp 2,040,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,500,000
10 Rp (75,000) Rp (75,000) biaya listrik & air
Rp 1,965,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,425,000
12 Rp 3,000,000 Rp 3,000,000
Rp 4,965,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,425,000
14 Rp (500,000) Rp (500,000) prive
Rp 4,465,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 2,925,000
19 Rp 150,000 Rp 150,000 Rp 300,000 piutang usaha
Rp 4,615,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,225,000
20 Rp (25,000) Rp (25,000) biaya kebersihan
Rp 4,590,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,200,000
22 Rp 700,000 Rp 700,000 pendapatan
Rp 5,290,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,900,000
23 Rp 1,500,000 Rp 1,500,000 setoran modal
Rp 6,790,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 5,400,000
24 Rp (250,000) Rp (250,000)
Rp 6,540,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 3,000,000 Rp 5,400,000
25 Rp (400,000) Rp (400,000) biaya gaji
Rp 6,140,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 3,000,000 Rp 5,000,000
27 Rp (800,000) Rp (750,000) Rp (50,000) Bunga Bank
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 2,250,000 Rp 4,950,000
29 Rp (50,000) Rp (50,000)
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 1,150,000 Rp 400,000 Rp 2,250,000 Rp 4,950,000
30 Rp (1,000,000) Rp (1,000,000) Beban Perlengkapan
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 150,000 Rp 400,000 Rp 2,250,000 Rp 3,950,000
Rp 6,600,000 Rp 6,600,000

3. BUATLAH LAPORAN KEUANGAN DARI PERSAMAAN
DASAR AKUNTANSI TERSEBUT !!!
DIMULAI DARI :
1. LAPORAN LABA RUGI
2. LAPORAN PERUBAHAN MODAL
3. NERACA

4. PD Sammy Jaya
LAPORAN LABA RUGI
Per Juni 2000
Pendapatan
- ……………………… Rp ……………
- ……………………… Rp ……………
- ……………………… Rp ……………
Total pendapatan Rp ……………
Beban-beban :
- ……………………… Rp ……………
- ……………………… Rp ……………
- ……………………… Rp ……………
- ……………………… Rp ……………
- ……………………… Rp ……………
Total beban Rp ……………
……… Rp ……………

5. PD Sammy Jaya
LAPORAN PERUBAHAN MODAL
Per Juni 2000
Modal awal Rp ……………
Laba / Rugi Rp ……………
Prive Rp ……………
Rp ……………
Setoran Modal Rp ……………
Modal Akhir Rp ……………

6. PD Sammy Jaya
NERACA
Per Juni 2000
Aktiva Pasiva
- ………………………
Rp …………… - ……………………… ……………
Rp
- ………………………
Rp …………… - ……………………… ……………
Rp
- ………………………
Rp ……………
- ………………………
Rp ……………
- ………………………
Rp ……………
Rp …………… Rp ……………

7. LAPORAN KEUANGAN PER-JUNI 2000
ADALAH :

8. LAPORAN LABA RUGI
PD Sammy Jaya
LAPORAN LABA RUGI
Per Juni 2000
Pendapatan
Pendapatan tgl 7 500,000
Pendapatan tgl 19 300,000
Pendapatan tgl 22 700,000
Total pendapatan 1,500,000
Beban-beban :
Beban Listrik dan air 75,000
Beban Kebersihan 25,000
Beban Gaji 400,000
Beban Bunga Bank 50,000
Beban Perlengkapan 1,000,000
Total beban 1,550,000
Rugi Usaha (50,000)

9. LAPORAN PERUBAHAN MODAL
PD Sammy Jaya
LAPORAN PERUBAHAN MODAL
Per Juni 2000
Modal awal 3,000,000
Laba / Rugi (50,000)
2,950,000
Prive (500,000)
2,450,000
Setoran Modal 1,500,000
Modal Akhir 3,950,000

10. PD Sammy Jaya
Persamaan Dasar Akuntansi
Periode Juni 2000
HARTA UTANG MODAL
Tgl = Keterangan
Kas Sewa DDM Piutang usaha Perlengkapan Utang usaha Utang Bank Modal Usaha
1 Rp 3,000,000 Rp 3,000,000 Modal Awal
3 Rp 500,000 Rp 500,000
Rp 3,000,000 Rp - Rp - Rp 500,000 Rp 500,000 Rp - Rp 3,000,000
4 Rp (500,000) Rp 700,000 Rp 200,000
Rp 2,500,000 Rp - Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,000,000
5 Rp (960,000) Rp 960,000
Rp 1,540,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,000,000
7 Rp 500,000 Rp 500,000 pendapatan
Rp 2,040,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,500,000
10 Rp (75,000) Rp (75,000) biaya listrik & air
Rp 1,965,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,425,000
12 Rp 3,000,000 Rp 3,000,000
Rp 4,965,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,425,000
14 Rp (500,000) Rp (500,000) prive
Rp 4,465,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 2,925,000
19 Rp 150,000 Rp 150,000 Rp 300,000 piutang usaha
Rp 4,615,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,225,000
20 Rp (25,000) Rp (25,000) biaya kebersihan
Rp 4,590,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,200,000
22 Rp 700,000 Rp 700,000 pendapatan
Rp 5,290,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,900,000
23 Rp 1,500,000 Rp 1,500,000 setoran modal
Rp 6,790,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 5,400,000
24 Rp (250,000) Rp (250,000)
Rp 6,540,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 3,000,000 Rp 5,400,000
25 Rp (400,000) Rp (400,000) biaya gaji
Rp 6,140,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 3,000,000 Rp 5,000,000
27 Rp (800,000) Rp (750,000) Rp (50,000) Bunga Bank
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 2,250,000 Rp 4,950,000
29 Rp (50,000) Rp (50,000)
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 1,150,000 Rp 400,000 Rp 2,250,000 Rp 4,950,000
30 Rp (1,000,000) Rp (1,000,000) Beban Perlengkapan
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 150,000 Rp 400,000 Rp 2,250,000 Rp 3,950,000
Rp 6,600,000 Rp 6,600,000

11. PD Sammy Jaya
Persamaan Dasar Akuntansi
Periode Juni 2000
HARTA UTANG MODAL
Tgl = Keterangan
Kas Sewa DDM Piutang usaha Perlengkapan Utang usaha Utang Bank Modal Usaha
1 Rp 3,000,000 Rp 3,000,000 Modal Awal
3 Rp 500,000 Rp 500,000
Rp 3,000,000 Rp - Rp - Rp 500,000 Rp 500,000 Rp - Rp 3,000,000
4 Rp (500,000) Rp 700,000 Rp 200,000
Rp 2,500,000 Rp - Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,000,000
5 Rp (960,000) Rp 960,000
Rp 1,540,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,000,000
7 Rp 500,000 Rp 500,000 pendapatan
Rp 2,040,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,500,000
10 Rp (75,000) Rp (75,000) biaya listrik & air
Rp 1,965,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp - Rp 3,425,000
12 Rp 3,000,000 Rp 3,000,000
Rp 4,965,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,425,000
14 Rp (500,000) Rp (500,000) prive
Rp 4,465,000 Rp 960,000 Rp - Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 2,925,000
19 Rp 150,000 Rp 150,000 Rp 300,000 piutang usaha
Rp 4,615,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,225,000
20 Rp (25,000) Rp (25,000) biaya kebersihan
Rp 4,590,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,200,000
22 Rp 700,000 Rp 700,000 pendapatan
Rp 5,290,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 3,900,000
23 Rp 1,500,000 Rp 1,500,000 setoran modal
Rp 6,790,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 700,000 Rp 3,000,000 Rp 5,400,000
24 Rp (250,000) Rp (250,000)
Rp 6,540,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 3,000,000 Rp 5,400,000
25 Rp (400,000) Rp (400,000) biaya gaji
Rp 6,140,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 3,000,000 Rp 5,000,000
27 Rp (800,000) Rp (750,000) Rp (50,000) Bunga Bank
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 1,200,000 Rp 450,000 Rp 2,250,000 Rp 4,950,000
29 Rp (50,000) Rp (50,000)
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 1,150,000 Rp 400,000 Rp 2,250,000 Rp 4,950,000
30 Rp (1,000,000) Rp (1,000,000) Beban Perlengkapan
Rp 5,340,000 Rp 960,000 Rp 150,000 Rp 150,000 Rp 400,000 Rp 2,250,000 Rp 3,950,000
Rp 6,600,000 Rp 6,600,000

12. NERACA
PD Sammy Jaya
NERACA
Per Juni 2000
Aktiva Pasiva
Kas 5,340,000 Utang usaha 400,000
Sewa ddm 960,000 Utang Bank 2,250,000
Piutang 150,000 Modal 3,950,000
Perlengkapan 150,000
6,600,000 6,600,000

13. TERIMA KASIH