UD.

ELEKTRONIKA
NERACA LAJUR
30-Nov-95

NERACA SALDO PENYESUAIAN NS.STL. DISESUAIKAN

NAMA REKENING
NO. AKUN D K D K D
100 Kas 75,402,000 75,402,000
102 Kas Kecil 500,000 500,000
104 Piutang Wesel 10,000,000 10,000,000
106 Piutang Bunga 80,000 100,000 180,000
110 Piutang Dagang 6,600,000 6,600,000
111 Cad. Kerugian Piutang 3,000,000 398,000
120 Persediaan Barang Dagang 50,900,000 50,900,000
130 Persediaan Perlengkapan 4,112,000 1,462,000 2,650,000
135 Persekot Advertansi 3,600,000 1,200,000 2,400,000
140 Persekot Asuransi 3,600,000 3,600,000
150 Tanah 50,000,000 50,000,000
160 Bangunan 240,000,000 240,000,000
161 Ak. Penyusutan Bangunan 30,000,000 500,000
170 Peralatan 36,000,000 36,000,000
171 Ak. Penyusutan Peralatan 18,000,000 300,000
200 Utang Dagang 11,200,000
210 Utang Wesel 16,000,000
211 Utang Bunga 240,000 160,000
216 Utang PPh Karyawan 1,800,000
217 Utang PPh Perusahaan 3,200,000
218 Utang Hipotek 238,400,000
300 Modal Tuan Bambang 129,162,000
310 Prive Tuan Bambang 4,000,000 4,000,000
350
400 Penjualan Barang 64,058,000
401 Retur Penjualan 194,000 194,000
402 Potongan Penjualan 1,416,000 1,416,000
NS.STL. DISESUAIKAN LABA/RUGI NERACA
K D K D K
75,402,000
500,000
10,000,000
180,000
6,600,000
3,398,000 3,398,000
50,900,000 42,500,000 42,500,000
2,650,000
2,400,000
3,600,000
50,000,000
240,000,000
30,500,000 30,500,000
36,000,000
18,300,000 18,300,000
11,200,000 11,200,000
16,000,000 16,000,000
400,000 400,000
1,800,000 1,800,000
3,200,000 3,200,000
238,400,000 238,400,000
129,162,000 129,162,000
4,000,000

64,058,000 64,058,000
194,000
1,416,000
410 Penjualan Jasa 9,920,000
500 Pembelian 21,100,000 21,100,000
502 Potongan Pembelian 618,000
510 Biaya Pengangkutan Pembelian 254,000 254,000
601 Biaya Advertensi 1,200,000 1,200,000
630 Biaya Pengangkutan Penjualan 110,000 110,000
635 Biaya Penyusutan Peralatan 300,000 300,000
650 Biaya Gaji Bagian Penjualan 10,000,000 10,000,000
660 Biaya Perlengkapan 80,000 1,462,000 1,542,000
720 Kerugian Piutang 398,000 398,000
735 Biaya Penyusutan Bangunan 500,000 500,000
750 Biaya Gaji Bag. Administrasi 2,000,000 2,000,000
799 Biaya Lain-lain 50,000 50,000
800 Pendapatan Bunga 100,000
850 Biaya Bunga 2,400,000 160,000 2,560,000
900 PPh Perusahaan 3,200,000 3,200,000
522,398,000 522,398,000 7,320,000 7,320,000 527,056,000

TOTAL
 9,920,000 9,920,000
21,100,000
618,000 618,000
254,000
1,200,000
110,000
300,000
10,000,000
1,542,000
398,000
500,000
2,000,000
50,000
100,000 100,000
2,560,000
3,200,000
527,056,000 95,724,000 117,196,000 473,832,000 452,360,000
21,472,000 21,472,000
117,196,000 117,196,000 473,832,000 473,832,000
 UD. ELEKTRONIKA
LAPORAN RUGI-LABA
PER 30 NOVEMBER 1995

Penjualan Barang 64,058,000

Retur Penjualan - 194,000
Potongan Penjualan - 1,416,000
62,448,000
Penjualan Jasa 9,920,000
Jumlah Pendapatan 72,368,000

Persediaan Awal 50,900,000

Pembelian 21,100,000
Potongan Pembelian - 618,000
Pembelian Bersih 20,482,000
Biaya Pengangkutan Pembelian 254,000
Persediaan TUD 71,636,000
Persediaan Akhir - 42,500,000
Harga Pokok Penjualan 29,136,000

Laba Kotor 43,232,000

Biaya-biaya Operasional
Biaya Advertensi 1,200,000
Biaya Pengangkutan Penjualan 110,000
Biaya Penyusutan Peralatan 300,000
Biaya Gaji Bagian Penjualan 10,000,000
Biaya Perlengkapan 1,542,000
Kerugian Piutang 398,000
Biaya Penyusutan Bangunan 500,000
Biaya Gaji Bag. Adminitrasi 2,000,000
Biaya Lain-lain 50,000
Jumlah Biaya Operasional 16,100,000
 27,132,000
Pendapatan/Biaya Lain-lain
Pendapatan Bunga 100,000
Biaya Bunga - 2,560,000
- 2,460,000
Laba Sebelum Pajak 24,672,000
PPh Perusahaan - 3,200,000
Laba Bersih 21,472,000
 UD. ELEKTRONIKA
NERACA
PER 30 NOVEMBER 1995

AKTIVA
Kas 75,402,000
Kas Kecil 500,000
Piutang Wesel 10,000,000
Piutang Bunga 180,000
Piutang Dagang 6,600,000
Cadangan Kerugian Piutang - 3,398,000
3,202,000
Persediaan Barang Dagangan 42,500,000
Persediaan Perlengkapan 2,650,000
Persekot Advertensi 2,400,000
Persekot Asuransi 3,600,000
Tanah 50,000,000
Bangunan 240,000,000
Ak. Penyusutan Bangunan - 30,500,000
209,500,000
Peralatan 36,000,000
Ak. Penyusutan Peralatan - 18,300,000
17,700,000
JUMLAH AKTIVA 417,634,000

KEWAJIBAN
Utang Dagang 11,200,000
Utang Wesel 16,000,000
Utang Bunga 400,000
Utang PPh Karyawan 1,800,000
Utang PPh Perusahaan 3,200,000
Utang Hipotek 238,400,000
JUMLAH KEWAJIBAN 271,000,000
MODAL
Modal Tuan Bambang 129,162,000
Prive Tuan Bambang - 4,000,000
Laba/Rugi 21,472,000
JUMLAH MODAL 146,634,000

JUMLAH KEWAJIBAN & MODAL 417,634,000