IRANA BISKUIT NOMOR REKENING 31 MARET 2013 NAMA REKENING 1111 1111 Kas/bank 1112 112 Kas kecil 1121 1121 Investasi seenta!a " Obli#asi 1122 1122 Investasi seenta!a " Sa$a 1123 1123 Investasi Seenta!a " %e&'sit' be!(an#ka be!(an#ka 1131 1131 Pi)tan# %a#an# 1132 1132 *a+an#an Ke!)#ian Pi)tan# Pi)tan# %a#an# 1133 1133 Pi)tan# Ka!,a-an 113. 113. Pi)tan# Pen+a&atan 113 113 Pi)tan# lain " lain 11.1 11.1 Pe!se+iaan P!'+)k a+i 11.2 11.2 Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan 11.3 11.3 &e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian 11.. 11.. &e!se+iaan ba$an bak) 11. 11. &e!se+iaan &e!len#ka&an 11. 11. &e!se+iaan ba$an &eb)n#k)s/keasan &eb)n#k)s/keasan 11. 11. &e!se+iaan ba$an baka! +an +an &el)as 11. 11. &e!se+iaan ba$an lain"lain 111 111 &a(ak &e!taba$an nilai 4PPN5 " as)kan 112 112 &a(ak &en#$asilan ba+an +iba,a! +i)ka +i)ka 113 113 as)!ansi +iba,a! +i)ka 11. 11. Se-a +iba,a! +i)ka 1211 1211 investasi investasi sa$a 1212 investasi investasi 'bli#asi 1311 1311 tana$ 1312 #e+)n# #e+)n# 1313 esin"esin esin"esin 131. &e!alatan &e!alatan &ab!ik 131 ebel +an &e!alatan kant'! 131 ken+a!aan ken+a!aan 1321 ak))lasi +e&!esiasi #e+)n# #e+)n# 1322 ak))lasi ak))lasi +e&!esiasi esin 1323 ak))lasi +e&!esiasi +e&!esiasi &e!alatan &ab!ik 132. ak))lasi +e&!esiasi ebel +an &e!alatan kant'! 132 ak))lasi +e&!esiasi ken+a!aan 1.11 1.11 e!ek +a#an# 1.12 k'nst!)ksi +ala &elaksanaan 2111 2111 )tan# )sa$a 2112 2112 )tan# &a(ak &en#$asilan &en#$asilan ka!,a-an
2113 2113 &a(ak &e!taba$an nilai 4PPN5 " kel)a!an 211. 211. )tan# (as'stek 211 211 )tan# &a(ak &en#$asilan &en#$asilan ba+an 211 211 )tan# +ivi+en 211 211 )tan# (an#ka &en+ek &en+ek lainn,a 211 211 &en+a&atan +ite!ia +i)ka 2121 bia,a #a(i ,an# asi$ $a!)s +iba,a! 2122 bia,a list!ik ,an# asi$ asi$ $a!)s +iba,a! 2123 bia,a tel&'n ,an# asi$ $a!)s +iba,a! 212. bia,a ai! ,an# asi$ asi$ $a!)s +iba,a! 2211 2211 )tan# (an#ka &an(an# " bank bank elati 2212 )tan# (an#ka &an(an# &an(an# " bank enta!i enta!i 2221 )tan# 'bli#asi 'bli#asi 2222 &!ei) )tan# 'bli#asi 'bli#asi 2223 +isk'nt' )tan# 'bli#asi 3111 3111 M'+al Bas' 3112 3112 sa$a &!e6e!en 3121 a#i' sa$a sa$a biasa 3122 a#i' sa$a &!e6e!en &!e6e!en 3211 3211 '+al s)ban#an 3311 3311 ca+an#an &el)nasan )tan# (an#ka (an#ka &an(an# 3.11 3.11 laba +ita$an 3.12 laba +ita$an +ita$an +ica+an#kan .000 Pen()alan Pen()alan .001 Ret)! Pen(a)lan Pen(a)lan 001 001 7PP 001 Bia,a #a(i 002 Bia,a list!ik list!ik 003 Bia,a se-a 00. Bia,a ATK ATK 00 Bia,a a+ lainn,a lainn,a 00 Beban Pen,)s)tan Pen,)s)tan K'&)te! K'&)te!
E!!809
PT KIRANA BISKUIT NOMOR REKENING PER 31 %ESEMBER 2013 NAMA REKENING
1111 1112 1121 1122 1123 1131 1132 1133 113. 113 11.1 11.2 11.3 11.. 11. 11. 11. 11. 11.9 111 112 113 11. 1211 1212 1311 1312 1313 131. 131 131 1321 1322 1323 132. 132 1.11 1.12 2111
Kas/bank Kas kecil Investasi seenta!a " Obli#asi Investasi seenta!a " Sa$a Investasi Seenta!a " %e&'sit' be!(an#ka Pi)tan# %a#an# *a+an#an Ke!)#ian Pi)tan# %a#an# Pi)tan# Ka!,a-an Pi)tan# Pen+a&atan Pi)tan# lain " lain Pe!se+iaan P!'+)k a+i Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan &e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian &e!se+iaan ba$an bak) &e!se+iaan &e!len#ka&an &e!se+iaan ba$an &eb)n#k)s/keasan &e!se+iaan ba$an baka! +an &el)as &e!se+iaan ba$an lain"lain Ik$tisa! Bia,a P!'+)ksi &a(ak &e!taba$an nilai 4PPN5 " as)kan &a(ak &en#$asilan ba+an +iba,a! +i)ka as)!ansi +iba,a! +i)ka Se-a +iba,a! +i)ka investasi sa$a investasi 'bli#asi tana$ #e+)n# esin"esin &e!alatan &ab!ik ebel +an &e!alatan kant'! ken+a!aan ak))lasi +e&!esiasi #e+)n# ak))lasi +e&!esiasi esin ak))lasi +e&!esiasi &e!alatan &ab!ik ak))lasi +e&!esiasi ebel +an &e!alatan kant'! ak))lasi +e&!esiasi ken+a!aan e!ek +a#an# k'nst!)ksi +ala &elaksanaan )tan# )sa$a
2112 2113 211. 211 211 211 211 2121 2122 2123 212. 2211 2212 2221 2222 2223 3111 3112 3121 3122 3211 3311 3.11 3.12 .000 .001 001 001 002 003 00. 00 00
)tan# &a(ak &en#$asilan ka!,a-an &a(ak &e!taba$an nilai 4PPN5 " kel)a!an )tan# (as'stek )tan# &a(ak &en#$asilan ba+an )tan# +ivi+en )tan# (an#ka &en+ek lainn,a &en+a&atan +ite!ia +i)ka bia,a #a(i ,an# asi$ $a!)s +iba,a! bia,a list!ik ,an# asi$ $a!)s +iba,a! bia,a tel&'n ,an# asi$ $a!)s +iba,a! bia,a ai! ,an# asi$ $a!)s +iba,a! )tan# (an#ka &an(an# " bank elati )tan# (an#ka &an(an# " bank enta!i )tan# 'bli#asi &!ei) )tan# 'bli#asi +isk'nt' )tan# 'bli#asi M'+al Bas' sa$a &!e6e!en a#i' sa$a biasa a#i' sa$a &!e6e!en '+al s)ban#an ca+an#an &el)nasan )tan# (an#ka &an(an# laba +ita$an laba +ita$an +ica+an#kan Pen()alan Ret)! Pen(a)lan 7PP Bia,a #a(i Bia,a list!ik Bia,a se-a Bia,a ATK Bia,a a+ lainn,a Beban Pen,)s)tan K'&)te!
NERACA AWAL DEBET
KREDIT
100:000:000 10:00:000 1:000:000 2:000:000 :00:000 30:000:000
:000:000 3:000:000 .:000:000 :00:000 2:000:000 .:000:000 3:000:000 1.:000:000 1:00:000 2:000:000 1:000:000 00:000 3:000:000 :000:000 2:000:000 10:000:000 0:000:000 .0:000:000 0:000:000 10:000:000 0:000:000 0:000:000 20:000:000 100:000:000 :00:000 :000:000 :000:000 1:000:000 20:000:000 00:000 :000:000 109:0:000
3
12:200:000
.:000:000 1:000:000 1:000:000 00:000 10:000:000 100:000 00:000 0:000:000 2:000:000 1:00:000 1:000:000 1:000:000 2:000:000 :000:000 200:000 300:000 00:000:000 30:000:000 00:000 1:000:000 20:000:000 1:900:000 .:0:000 2:000:000
12:200:000
E!!809
PT. KIRANA BISKUIT JURNAL MEMORIAL PER. 31 MARET 2018 Tgl
No. Rek
Keterangan
Mar 1
No.
Debit
BM-
11.. &e!se+iaan ba$an bak) 111 &a(ak &e!taba$an nilai 4PPN5 " as)kan 1112 Kas kecil
500,000
50,000
3
11.2 11..
Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan &e!se+iaan ba$an bak)
1,000,000
5
11.3 11.2
&e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan
800,000
7
11.1 11.3
Pe!se+iaan P!'+)k a+i &e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian
1,000,000
1112 2113 .000
Kas kecil &a(ak &e!taba$an nilai 4PPN5 " kel)a!an Pen()alan
2,000,000
13
1131 2113 .000
Pi)tan# %a#an# &a(ak &e!taba$an nilai 4PPN5 " kel)a!an Pen()alan
3,000,000
16
2111 1111
)tan# )sa$a Kas/bank
13,600,000
19
003 1112
Bia,a se-a Kas kecil
100,000
20
002 1112
Bia,a list!ik Kas kecil
200,000
21
00. 1112
Bia,a ATK Kas kecil
100,000
23
00 1112
Bia,a a+ lainn,a Kas kecil
200,000
11
25
Total
001 1111
Bia,a #a(i Kas/bank
25,000,000
47,550,000
Kreit
550,000
D!B!T 5221
1,000,000
800,000
1,000,000
KR!D"T 3,100,000
5211
-
5222
-
5231
500,000
5232
50,000
5233
-
52#1
-
52#2
-
52#3
1,000,000
5311
300,000
5#11
200,000
200,000 1,800,000
6211
-
2111
-
1112
-
11#2
-
300,000
11#3
2,700,000
11##
-
1321
-
1322
-
1323
-
2211
-
1#11
-
13,600,000
100,000
1325
200,000 5,150,000
100,000
200,000
1,000,000
200,000
132#
-
5311
-
1153
-
1132
1,200,000
25,000,000
47,550,000
PT. KIRANA BISKUIT JURNAL MEMORIAL PER. 31 MARET 2013 Tgl
No. Rek
Keterangan
M$R 31
31
31
31
No. BM-
11.9 11..
Ik$tisa! Bia,a P!'+)ksi Pe!se+iaan Ba$an bak)
11.. 11.9
Pe!se+iaan Ba$an bak) Ik$tisa! Bia,a P!'+)ksi
211 111
)tan# &a(ak &en#$asilan ba+an &a(ak &e!taba$an nilai 4PPN5 " as)kan
11.9 11.2
Ik$tisa! Bia,a P!'+)ksi Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan
11.2 11.9
Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan Ik$tisa! Bia,a P!'+)ksi
11.9 11.3
Ik$tisa! Bia,a P!'+)ksi &e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian
11.3 11.9
&e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian Ik$tisa! Bia,a P!'+)ksi
11.9 11.1
Ik$tisa! Bia,a P!'+)ksi Pe!se+iaan P!'+)k a+i
11.1 11.9
Pe!se+iaan P!'+)k a+i Ik$tisa! Bia,a P!'+)ksi
Total
Debit
Kreit
1.:000:000 1.:000:000 D!B!T 13,500,000
5221 13,500,000
50,000
.:000:000 .:000:000 #,200,000 #,200,000
3:000:000 3:000:000
26,000,000
5211
-
5222
-
5231 50,000
KR!D"T
1#,000,000
5232
-
5233
-
52#1
-
52#2
-
52#3
#,200,000
5311
25,000,000
5#11
-
6211
-
2111
-
2,800,000
1112
-
11#2
-
11#3 2,800,000
25,000,000 25,000,000 26,000,000 26,000,000
69,200,000
#,200,000
11##
-
1321
-
1322
-
1323
-
2211
-
1#11
-
1325
-
132#
-
5311
-
1153
-
1132
4,200,000
92,550,000
92,550,000
PT KIRANA BISKUIT NOMOR REKENING PER 31 %ESEMBER 2013 KODE REKENING
1111 1112 1121 1122 1123 1131 1132 1133 113. 113 11.1 11.2 11.3 11.. 11. 11. 11. 11. 11.9 111 112 113 11. 1211 1212 1311 1312 1313 131. 131 131 1321 1322 1323 132. 132 1.11 1.12
NAMA REKENING
Kas/bank Kas kecil Investasi seenta!a " Obli#asi Investasi seenta!a " Sa$a Investasi Seenta!a " %e&'sit' be!(an#ka Pi)tan# %a#an# *a+an#an Ke!)#ian Pi)tan# %a#an# Pi)tan# Ka!,a-an Pi)tan# Pen+a&atan Pi)tan# lain " lain Pe!se+iaan P!'+)k a+i Pe!se+iaan P!'+)k %ala P!'ses " seksi a+'nan &e!se+iaan &!'+)k +ala &!'ses " seki &en,elesaian &e!se+iaan ba$an bak) &e!se+iaan &e!len#ka&an &e!se+iaan ba$an &eb)n#k)s/keasan &e!se+iaan ba$an baka! +an &el)as &e!se+iaan ba$an lain"lain Ik$tisa! Bia,a P!'+)ksi &a(ak &e!taba$an nilai 4PPN5 " as)kan &a(ak &en#$asilan ba+an +iba,a! +i)ka as)!ansi +iba,a! +i)ka Se-a +iba,a! +i)ka investasi sa$a investasi 'bli#asi tana$ #e+)n# esin"esin &e!alatan &ab!ik ebel +an &e!alatan kant'! ken+a!aan ak))lasi +e&!esiasi #e+)n# ak))lasi +e&!esiasi esin ak))lasi +e&!esiasi &e!alatan &ab!ik ak))lasi +e&!esiasi ebel +an &e!alatan kant'! ak))lasi +e&!esiasi ken+a!aan e!ek +a#an# k'nst!)ksi +ala &elaksanaan
2111 2112 2113 211. 211 211 211 211 2121 2122 2123 212. 2211 2212 2221 2222 2223 3111 3112 3121 3122 3211 3311 3.11 3.12 .000 .001 001 001 002 003 00. 00 00
)tan# )sa$a )tan# &a(ak &en#$asilan ka!,a-an &a(ak &e!taba$an nilai 4PPN5 " kel)a!an )tan# (as'stek )tan# &a(ak &en#$asilan ba+an )tan# +ivi+en )tan# (an#ka &en+ek lainn,a &en+a&atan +ite!ia +i)ka bia,a #a(i ,an# asi$ $a!)s +iba,a! bia,a list!ik ,an# asi$ $a!)s +iba,a! bia,a tel&'n ,an# asi$ $a!)s +iba,a! bia,a ai! ,an# asi$ $a!)s +iba,a! )tan# (an#ka &an(an# " bank elati )tan# (an#ka &an(an# " bank enta!i )tan# 'bli#asi &!ei) )tan# 'bli#asi +isk'nt' )tan# 'bli#asi M'+al Bas' sa$a &!e6e!en a#i' sa$a biasa a#i' sa$a &!e6e!en '+al s)ban#an ca+an#an &el)nasan )tan# (an#ka &an(an# laba +ita$an laba +ita$an +ica+an#kan Pen()alan Ret)! Pen(a)lan 7PP Bia,a #a(i Bia,a list!ik Bia,a se-a Bia,a ATK Bia,a a+ lainn,a Beban Pen,)s)tan K'&)te!
NERACA SALDO DEBET
MUTASI BB KREDIT
100:000:000 10:00:000 1:000:000 2:000:000 :00:000 30:000:000 :000:000 3:000:000 .:000:000 :00:000 2:000:000 .:000:000 3:000:000 1.:000:000 1:00:000 2:000:000 1:000:000 00:000 3:000:000 :000:000 2:000:000 10:000:000 0:000:000 .0:000:000 0:000:000 10:000:000 0:000:000 0:000:000 20:000:000 100:000:000 :00:000 :000:000 :000:000 1:000:000 20:000:000 00:000 :000:000
DEBET
" 2:000:000 " " " 3:000:000 " " " " 1:000:000 1:000:000 00:000 00:000 " " " " " 0:000 " " " " " " " " " " " " " " " " " "
PENYESUAIAN KREDIT
3:00:000 1:10:000 " " " " " " " " " 00:000 1:000:000 1:000:000 " " " " " " " " " " " " " " " " " " " " " " " "
DEBET
" " " " " " " " " " 2:000:000 .:200:000 2:00:000 13:00:000 " " " " .:000:000 " " " " " " " " " " " " " " " " " " "
109:0:000 .:000:000 1:000:000 1:000:000 00:000 10:000:000 100:000 00:000 0:000:000 2:000:000 1:00:000 1:000:000 1:000:000 2:000:000 :000:000 200:000 300:000 00:000:000 30:000:000 00:000 1:000:000 20:000:000 1:900:000 .:0:000 2:000:000
13:00:000 " " " " " " " " " " " " " " " " " " " " " " " " " " " 2:000:000 200:000 100:000 100:000 .:30:000
12:200:000
12:200:000
" " 00:000 " " " " " " " " " " " " " " " " " " " " " " .:00:000 " " " " " " " .:0:000
" " " " 0:000 " " " " " " " " " " " " " " " " " " " " " " " " " " " " 92:0:000
E!!809
NS PENYE KREDIT
" " " " " " " " " " 2:000:000 .:000:000 3:000:000 1.:000:000 " " " " .:00:000 0:000 " " " " " " " " " " " " " " " " " "
DEBET
LABA RUGI KREDIT
1:.00:000 11:30:000 1:000:000 2:000:000 :00:000 33:000:000 :000:000 3:000:000 .:000:000 :00:000 2:000:000 .:.00:000 2:00:000 13:000:000 1:00:000 2:000:000 1:000:000 00:000 00:000 :000:000 2:000:000 10:000:000 0:000:000 .0:000:000 0:000:000 10:000:000 0:000:000 0:000:000 20:000:000 100:000:000 :00:000 :000:000 :000:000 1:000:000 20:000:000 00:000 :000:000
DEBET
KREDIT
" " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " 92:0:000
9:90:000 .:000:000 1:00:000 1:000:000 .0:000 10:000:000 100:000 00:000 0:000:000 2:000:000 1:00:000 1:000:000 1:000:000 2:000:000 :000:000 200:000 300:000 00:000:000 30:000:000 00:000 1:000:000 20:000:000 1:900:000 .:0:000 2:000:000 .:00:000 " "
:.0:000
" 0.:00:000
"
"
NERACA DEBET
KREDIT
"
"
