1. Rara established a boutique in January 2010. Various transactions occurred throughout the year including purchasing inventory, paying rent and suppliers, and selling inventory to customers.
2. At the end of the year, adjustments were made including calculating ending inventory valued at Rp10,650,000, accumulated depreciation on equipment of Rp600,000, and accrued expenses for utilities of Rp750,000 and wages of Rp5,000,000.
3. The net income for the year was Rp17,269,500 with total equity of Rp783,619,500 based on the adjusted trial balance as of December 31, 2010.
Modul Akuntansi Akrual untuk Pemerintah DaerahDeddi Nordiawan
Modul tentang Pedoman bagi Pemerintah Daerah untuk melaksanakan SAP berbasis akrual. Modul ini disusun berdasarkan Permendagri 64 tahun 2013 tentang Penerapan SAP Akrual di Pemerintah Daerah
Pernah mendengar istilah akuntansi berikut --- "PETTY CASH"?
Ya.. petty cash / kas kecil sering dilakukan dalam sebuah perusahaan untuk keperluan expense / pengeluaran biaya yang jumlahnya relatif kecil, namun tetap harus dicadangkan setiap bulannya untuk keperluan2x tertentu.
Simak modul singkatnya disini ya..
Semoga bermanfaat ^^
Created by : Syaferi Anwar
Mahasiswa STIE Kusuma Negara (2018)
Modul Akuntansi Akrual untuk Pemerintah DaerahDeddi Nordiawan
Modul tentang Pedoman bagi Pemerintah Daerah untuk melaksanakan SAP berbasis akrual. Modul ini disusun berdasarkan Permendagri 64 tahun 2013 tentang Penerapan SAP Akrual di Pemerintah Daerah
Pernah mendengar istilah akuntansi berikut --- "PETTY CASH"?
Ya.. petty cash / kas kecil sering dilakukan dalam sebuah perusahaan untuk keperluan expense / pengeluaran biaya yang jumlahnya relatif kecil, namun tetap harus dicadangkan setiap bulannya untuk keperluan2x tertentu.
Simak modul singkatnya disini ya..
Semoga bermanfaat ^^
Created by : Syaferi Anwar
Mahasiswa STIE Kusuma Negara (2018)
Kasus dan Penyelesaian PPH Pasal 21 atas gaji karyawan tetap, Honorarium Pekerjaan Bersifat Tidak Berkesinambungan seperti Penseramah, Pemotongan atas PKP yang memiliki NPWP dan Tidak Memiliki NPWP
Kasus Penyelesaian Perolehan Aktiva Tetap dan Penyusutan Aktiva Tetap serta T...Vadhalna Zulkarnaen
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1. Elemental Economics - Introduction to mining.pdfNeal Brewster
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
2. Elemental Economics - Mineral demand.pdfNeal Brewster
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
BYD SWOT Analysis and In-Depth Insights 2024.pptxmikemetalprod
Indepth analysis of the BYD 2024
BYD (Build Your Dreams) is a Chinese automaker and battery manufacturer that has snowballed over the past two decades to become a significant player in electric vehicles and global clean energy technology.
This SWOT analysis examines BYD's strengths, weaknesses, opportunities, and threats as it competes in the fast-changing automotive and energy storage industries.
Founded in 1995 and headquartered in Shenzhen, BYD started as a battery company before expanding into automobiles in the early 2000s.
Initially manufacturing gasoline-powered vehicles, BYD focused on plug-in hybrid and fully electric vehicles, leveraging its expertise in battery technology.
Today, BYD is the world’s largest electric vehicle manufacturer, delivering over 1.2 million electric cars globally. The company also produces electric buses, trucks, forklifts, and rail transit.
On the energy side, BYD is a major supplier of rechargeable batteries for cell phones, laptops, electric vehicles, and energy storage systems.
1. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BERIKUT DIBAWAH INI KASUS PERUSAHAAN DAGANG
TRANSAKSI
JANUARI
2010
1 RARA MENDIRIKAN BUTIK,TRANSAKSI YANG TERJADI SELAMA TAHUN 2010 ADALAH SEBAGAI BERIKUT
3 RARA MENYETORKAN MODAL SEBESAR Rp. 500.000.000
4 DIBELI 5 KODI KAOS KEPADA UD MAJU SEHARGA Rp.50.000.000 SECARA TUNAI
5 DIBAYAR SEWA GEDUNG UNTUK 1 AHUN SEBESAR Rp. 35.000.000
6 DIBELI ETALASE SEHARGA Rp. 60.000.000 SECARA KREDIT
8 DIBELI SECARA KREDIT JEANS KEPADA UD MUNDUR SEHARGA Rp.200.000.000
9 DIJUAL KAOS 1 KODI KEPADA PT. MAJU MUNDUR RP. 13.000.000 SECARA KREDIT SYARAT 5/10, N/20
FEBRUARI
20 DIRETUR KAOS 1 KODI KEPADA UD MAJU KARENA TIDAK LAYAK PAKAI
25 DIJUAL CELANA JEANS RP.220.000.000 SYARAT KREDIT 2/10, N/30 KEPADA UD. BELAKANG
27 DITERIMA PELUNASAN DARI TRANSAKSI TGL 25/FEB
28 DITERIMA PELUNASAN DARI PT. MAJU DARI TRANSAKSI 9/ JAN
MARET
3 DIJUAL KAOS 2 KODI RP. 25.000.000 KEPADA UD. KAMU SECARA TUNAI
14 DIBELI 1 LUSIN JILBAB CV. MULIA SYARAT KREDIT 3/10, N/20 DENGAN HAGA'Rp 650.000
20 DILUNASI HUTANG KEPADA CV. MULIA DARI TRANSAKSI TGL 14 / MARET
AYAT JURNAL PENYESUAIAN PER 31 DESEMBER 2010
1 PERSEDIAAN AKHIR SENILAI RP 10.650.000
2 BEBAN PENYUSUTAN PERALATAN SEBESAR 10 %
3 BEBAN YANG MASIH HARUS DIBAYAR SBB:
a. AIR DAN LISTRIK RP750.000
b. GAJI KARYAWAN RP.5.000.000
KERJAKANLAH SIKLUS AKUNTANSI TERSEBUT:
1 BUKU HARIAN KHUSUS
2 BUKU PEMBANTU HUTANG DAN PIUTANG
3 WORKSHEET
4 JURNAL PENYESUAIAN
5 LAPORAN KEUANGAN
2. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUTIK RARA
JURNAL PEMBELIAN
PERIODE 31 MARET2010
DEBIT
TANGGAL
NO
FAKTUR
KETERANGAN
6-Jan
CV. FURNITUR
8-Jan
CV MUNDUR
PEMBELIAN (RP)
14-Mar
KREDIT
AKUN SERBA SERBI
AKUN
PERALATAN
HUTANG USAHA (RP)
SALDO (RP)
60,000,000
60,000,000
200,000,000
200,000,000
650,000
650,000
CV MULIA
DEBIT (RP)
KREDIT (RP)
260,650,000
SALDO
260,650,000
REKAPITULASI JURNAL PEMBELIAN
DEBIT
AKUN
PEMBELIAN
PERALATAN
SALDO (RP)
KREDIT
AKUN
200,650,000 HUTANG USAHA
60,000,000
SALDO (RP)
260,650,000
3. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUTIK RARA
JURNAL PENJUALAN
PERIODE ________31 MARET 2010_____________
KREDIT
DEBIT
TANGGAL
9-Jan
25-Feb
NO
FAKTUR
KETERANGAN
PT MAJU MUNDUR
PIUTANG (RP)
SERBA SERBI
AKUN
PENJUALAN (RP)
SALDO (RP)
SALDO
13,000,000
220,000,000
UD BELAKANG
13,000,000
220,000,000
KREDIT (RP)
DEBIT (RP)
233,000,000
233,000,000
REKAPITULASI JURNAL PENJUALAN
DEBIT
AKUN
PIUTANG
SALDO (RP)
KREDIT
AKUN
233,000,000 PENJUALAN
SALDO (RP)
233,000,000
4. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUTIK RARA
JURNAL PENERIMAAN KAS
PERIODE __________31 MARET 2010_______
DEBIT
TANGGAL
3-Jan
NO
FAKTUR
KETERANGAN
INVESTASI AWAL NY. RARA
KAS BANK (RP)
POT. PENJUALAN
(RP)
KREDIT
PIUTANG (RP)
500,000,000
20-Feb
UD MAJU
27-Feb
UD BELAKANG
28-Feb
PT. MAJU MUNDUR
13,000,000
UD KAMU
25,000,000
3-Mar
SALDO
AKUN
SALDO (RP)
MODAL RARA
10,000,000
215,600,000
SERBA SERBI
PENJUALAN (RP)
500,000,000
RETUR. PEMBELIAN
4,400,000
10,000,000
220,000,000
13,000,000
25,000,000
DEBIT (RP)
KREDIT (RP)
768,000,000
768,000,000
REKAPITULASI JURNAL PENERIMAAN KAS
DEBIT
AKUN
KAS BANK
POT PENJUALAN
SALDO (RP)
KREDIT
AKUN
763,600,000 PIUTANG
4,400,000 PENJUALAN
MODAL RARA
RETUR PEMBELIAN
SALDO (RP)
233,000,000
25,000,000
500,000,000
10,000,000
5. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUTIK RARA
JURNAL PENGELUARAN KAS
PERIODE 31 DECEMBER 2010
DEBIT
TANGGAL
NO
FAKTUR
KETERANGAN
4-Jan
UD MAJU
5-Jan
HUTANG (RP)
SEWA GEDUNG
20-Mar
KREDIT
SERBA SERBI
PEMBELIAN (RP)
AKUN
SALDO (RP)
KAS BANK (RP)
50,000,000
50,000,000
SEWA DIBAYAR DIMUKA
CV MULIA
35,000,000
35,000,000
650,000
SALDO
POT. PEMBELIAN (RP)
630,500
DEBIT (RP)
KREDIT
85,650,000
19,500
85,650,000
REKAPITULASI JURNAL PENGELUARAN KAS
DEBIT
AKUN
HUTANG
SALDO (RP)
KREDIT
AKUN
650,000 KAS BANK
PEMBELIAN
50,000,000 POT.PEMBELIAN
SEWA DIBYR D MUKA
35,000,000
SALDO (RP)
85,630,500
19,500
6. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUKU BESAR
NAMA AKUN:
KAS
Tanggal
KETERANGAN
31-Mar
31-Mar
Reff
J. PENERIMAAN KAS
J.PENGELUARAN KAS
Debit
Kredit
763,600,000
85,630,500
NAMA AKUN:
Saldo
Debit
763,600,000
677,969,500
Kredit
MODAL
Tanggal
KETERANGAN
31-Mar
Reff
Debit
J. PNERIMAAN KAS
Kredit
Saldo
Debit
Kredit
500,000,000
500,000,000
NAMA AKUN:
PIUTANG
Tanggal
KETERANGAN
31-Mar
31-Mar
Reff
J.PENJUALAN
J.PENERIMAAN KAS
Debit
Kredit
233,000,000
233,000,000
NAMA AKUN:
Saldo
Debit
233,000,000
0
Kredit
PENJUALAN
Tanggal
KETERANGAN
31-Mar
31-Mar
Reff
Debit
J, PENJUALAN
J. PENGELUARAN KAS
Kredit
Saldo
Debit
Kredit
233,000,000
258,000,000
233,000,000
25,000,000
NAMA AKUN:
POTONGAN PENJUALAN
Tanggal
KETERANGAN
31-Mar
Reff
J.PENERIMAAN KAS
Debit
Kredit
4,400,000
NAMA AKUN:
Saldo
Debit
4,400,000
Kredit
RETUR PEMBELIAN
Tanggal
KETERANGAN
31-Mar
J. PENERIMAAN KAS
Reff
Debit
Kredit
10,000,000
Saldo
Debit
Kredit
7. Disusun Oleh Vadhalna Zulkarnaen Sinaga
NAMA AKUN:
Tanggal
31-Mar
31-Mar
KETERANGAN
HUTANG USAHA
Reff
Debit
J.PEMBELIAN
J.PENGELUARAN KAS
KETERANGAN
31-Mar
31-Mar
650,000
J.PEMBELIAN
J.PENGELUARAN KAS
KETERANGAN
Reff
Debit
Kredit
200,650,000
50,000,000
Reff
J.PENGELUARAN KAS
Saldo
Debit
200,650,000
250,650,000
SEWA DIBAYAR DIMUKA
Debit
Kredit
Saldo
Kredit
PERALATAN
Tanggal
KETERANGAN
31-Mar
J.PEMBELIAN
KETERANGAN
Reff
Debit
Kredit
60,000,000
Reff
Saldo
Debit
60,000,000
POTONGAN PEMBELIAN
Debit
Kredit
J. PENGELUARAN KAS
19,500,000
Kredit
Saldo
Debit
31-Mar
Kredit
Debit
35,000,000
35,000,000
NAMA AKUN:
NAMA AKUN:
Tanggal
Kredit
260,000,000
259,350,000
PEMBELIAN
Tanggal
31-Mar
Saldo
Debit
260,000,000
NAMA AKUN:
NAMA AKUN:
Tanggal
Kredit
Kredit
19,500,000
8. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUKU PEMBANTU PIUTANG
CUSTOMER
Tanggal
9-Jan
28-Feb
PT MAJU MUNDUR
KETERANGAN
PEMBELIAN
PELUNASAN
Debit
Kredit
13,000,000
13,000,000
Saldo
Debit
13,000,000
0
Kredit
BUKU PEMBANTU PIUTANG
CUSTOMER
Tanggal
25-Feb
27-Feb
UD BELAKANG
KETERANGAN
PEMBELIAN
PELUNASAN
Debit
Kredit
220,000,000
220,000,000
Saldo
Debit
220,000,000
0
Kredit
BUKU PEMBANTU HUTANG
SUPPLIER
Tanggal
6-Jan
SUPPLIER
Tanggal
8-Jan
SUPPLIER
Tanggal
14-Mar
20-Mar
CV FURNITUR
KETERANGAN
Debit
PEMBELIAN PERALATAN
BUKU PEMBANTU HUTANG
UD MUNDUR
KETERANGAN
PEMBELIAN KREDIT
PELUNASAN
Saldo
Debit
Kredit
60,000,000
60,000,000
Debit
PEMBELIAN KREDIT
CV MULIA
KETERANGAN
Kredit
Kredit
Saldo
Debit
Kredit
200,000,000
200,000,000
Debit
Kredit
650,000
650,000
Saldo
Debit
Kredit
650,000
0
9. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUTIK RARA
WORKSHEET
PERIODE ____________31 DECEMBER 2010_______________
NO.
ACC
1
2
3
4
5
6
7
8
9
10
11
KAS
PIUTANG
PENJUALAN
POTONGAN PENJUALAN
PEMBELIAN
RETUR PEMBELIAN
POTONGAN PEMBELIAN
HUTANG USAHA
SEWA DI BAYAR DIMUKA
PERALATAN
MODAL RARA
NERACA SBLUM PENY
1
2
3
4
5
6
7
8
NERACA SALDO
NAMA AKUN
DEBIT
677,969,500
KREDIT
JURNAL PENYESUAIAN
DEBIT
KREDIT
NERACA SALDO STLH
PENYESUAIAN
DEBIT
677,969,500
KREDIT
LAPORAN RUGI/LABA
DEBIT
KREDIT
NERACA AKHIR
DEBIT
677,969,500
KREDIT
0
258,000,000
258,000,000
4,400,000
250,650,000
4,400,000
250,650,000
10,000,000
19,500
260,000,000
10,000,000
19,500
260,000,000
35,000,000
60,000,000
1,028,019,500
PERSEDIAAN AKHIR
IKHTISAR RUGI LABA
B. PENYUSUTAN PERALATAN
AKUM. PENYUSUTAN PERALATAN
BEBAN YG MASIH HARUS DIBAYAR
HUTANG AIR DAN LISTRIK
BEBAN YG MASIH HARUS DIBAYAR
HUTANG GAJI
258,000,000
4,400,000
250,650,000
10,000,000
19,500
260,000,000
35,000,000
60,000,000
500,000,000
1,028,019,500
35,000,000
60,000,000
500,000,000
10,650,000
10,650,000
10,650,000
600,000
10,650,000
10,650,000
600,000
600,000
750,000
750,000
600,000
600,000
750,000
750,000
5,000,000
5,000,000
17,000,000
10,650,000
600,000
750,000
5,000,000
TOTAL
17,000,000
LABA BERSIH
TOTAL NERACA AKHIR
500,000,000
750,000
5,000,000
5,000,000
1,045,019,500
1,045,019,500 261,400,000
17,269,500
5,000,000
278,669,500
783,619,500
17,269,500
783,619,500
10. Disusun Oleh Vadhalna Zulkarnaen Sinaga
BUTIK RARA
LAPORAN KEUANGAN RUGI / LABA
PERIODE DESEMBER 2010
NETTO PENJUALAN
PENJUALAN
(RETUR PENJUALAN)
(POT PENJUALAN)
NETTO PENJUALAN
258,000,000
0
(4,400,000)
253,600,000
HPP (HARGA POKOK PENJUALAN)
PERSEDIAAN AWAL
PEMBELIAN
(RETUR PEMBELIAN)
(POT. PEMBELIAN)
NETTO PEMBELIAN
BARANG YANG TERSEDIA
(PERSEDIAAN AKHIR)
HPP (HARGA POKOK PENJUALAN)
LABA KOTOR
(DIKURANG BEBAN OPERASI)
BEBAN PENY. PERALATAN
BEBAN YANG MASIH HARUS DIBAYAR
TOTAL BEBAN
LABA BERSIH
0
250,650,000
(10,000,000)
(19,500)
240,630,500
(10,650,000)
229,980,500
23,619,500
(600,000)
(5,750,000)
(6,350,000)
17,269,500
BUTIK RARA
LAPORAN KEUANGAN PERUBAHAN MODAL
PERIODE DESEMBER 2010
MODAL AWAL
LABA OPERASI
(PRIVE MBA RARA)
MODAL AKHIR
500,000,000
17,269,500
0
517,269,500
11. Disusun oleh Vadhlana Zulkarnaen Sinaga
BUTIK RARA
NERACA SALDO
PERIODE ______31 DECEMBER 2010____________
AKTIVA
NO
AKUN
NAMA AKUN
PASIVA
SALDO
NO
AKUN
NAMA AKUN
KAS
677,969,500
HUTANG USAHA
PERALATAN
60,000,000
HUTANG LISTRIK & AIR
(AKUM. PENYUSUTAN PRLTN)
SALDO
260,000,000
750,000
(600,000)
HUTANG GAJI
5,000,000
PERSEDIAAN AKHIR
10,650,000
MODAL RARA
517,269,500
SEWA DIBAYAR DIMUKA
35,000,000
SALDO AKHIR
783,019,500
SALDO AKHIR
783,019,500