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1. YANI OKTAVIA
2. IRENE KRISTIANTI U.L.T.
3. KARTIKA FACRHU ANISA
PT. RAMADINA
JURNAL PENYESUAIAN
PER 31 DESEMBER 2011
TANGGAL
NAMA AKUN
31 DES '11 Beban Asuransi
Asuransi Dibayar Dimuka
31 DES '11 Beban Iklan
Iklan Dibayar Dimuka
31 DES '11 Perlengkapan Awal
Hutang Dagang
Beban Perlengkapan
Perlengkapan Kantor
31 DES '11 Persediaan Akhir
Ikhtisar Laba Rugi
Ikhtisar Laba Rugi
Persediaan Akhir
31 DES '11 Beban Penyusutan Gedung
Akm. Penyusutan Gedung
Gedung
Revaluasi Gedung
31 DES '11 Beban Penyusutan Peralatan
Akm. Peny. Peralatan
Peralatan
Revaluasi Peralatan
31 DES '11 Beban Bunga Pinjam Bank
Pendapatan Jasa Giro
Kas Di Bank
31 DES '11 Beban Gaji Bagian Kantor
Beban Gaji Bagian Penjualan
Hutang Gaji
31 DES '11 Kas Perusahaan
Selisih Kurs
JUMLAH
Rp
DEBIT
3,000,000
Rp
50,000,000
Rp
10,000,000
Rp
40,000,000
Rp
300,000,000
Rp
250,000,000
Rp
75,000,000
Rp
375,000,000
Rp
45,000,000
Rp
150,000,000
Rp
Rp
Rp
Rp
(dalam Rupiah)
KREDIT
Rp
3,000,000
Rp
50,000,000
Rp
10,000,000
Rp
40,000,000
Rp
300,000,000
Rp
250,000,000
Rp
75,000,000
Rp
375,000,000
Rp
45,000,000
Rp
150,000,000
Rp
Rp
750,000
9,250,000
Rp
50,000,000
10,000,000
7,500,000
42,500,000
25,000
Rp
25,000
Rp 1,358,025,000 Rp 1,358,025,000
PT. RAMADINA
NECARA LAJUR
PER 31 DESEMBER 2011
Neraca Saldo
Nama Akun
Kas di perusahaan
Kas di Bank
Asuransi dibayar dimuka
Iklan dibayar dimuka
Perlengkapan kantor
Persediaan barang dagangan
Tanah
Gedung
Akumulasi Penyusutan gedung
Peralatan
Akumulasi Penyusutan peralatan
Kendaraan
Akumulasi Pnyusutan kendaraan
Hutang dagang
Hutang gaji
Hutang Bank
Modal Saham
Deviden
IKHTISAR LABA RUGI
Penjualan barang dagangan
Retur penjualan
Potongan penjualan
Pendapatan jasa giro
Pembelian barang dagangan
Retur pembelian
Potongan pembelian
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
375,000,000
Rp
Rp
125,000,000
Rp
800,000,000
Rp
Rp
Rp
7,500,000
136,500,000
36,000,000
75,000,000
55,000,000
250,000,000
650,000,000
1,250,000,000
Rp
Rp
Rp
Rp
JURNAL PENYESUAIAN
D
K
25,000
Rp
9,250,000
Rp
3,000,000
Rp
50,000,000
10,000,000 Rp
40,000,000
300,000,000 Rp
250,000,000
Rp
Rp
Rp
Rp
10,000,000
50,000,000
250,000,000 Rp
300,000,000
Rp
Rp
Rp
Rp
25,000,000
25,000,000
Rp
200,000,000
Rp
Rp
Rp
10,000,000
15,000,000
Rp
Rp
200,000,000
Rp
95,000,000
600,000,000
50,000,000
Rp
Rp
780,000,000
45,000,000
Rp
60,000,000
Rp 160,000,000
Rp
90,000,000
Rp 1,000,000,000
Rp 2,000,000,000
Rp
50,000,000
L/R
950,000,000
45,000,000
600,000,000
Rp
60,000,000
Rp
150,000,000
Rp
40,000,000
Rp 1,000,000,000
Rp 2,000,000,000
Rp
D
Rp
7,525,000
Rp
127,250,000
Rp
33,000,000
Rp
25,000,000
Rp
25,000,000
Rp
300,000,000
Rp
650,000,000
Rp 1,625,000,000
75,000,000
150,000,000
Rp
50,000,000
N.S. Disesuaikan
Rp
Rp
25,000,000
25,000,000
Rp
200,000,000
750,000
Rp
Rp
Rp
50,000,000
780,000,000
Rp
Rp
25,000,000
25,000,000
Rp
200,000,000
45,750,000
10,000,000
15,000,000
Rp
Rp
Rp
Rp
30,000,000
10,000,000
25,000,000
50,000,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
30,000,000
10,000,000
32,500,000
92,500,000
3,000,000
40,000,000
75,000,000
45,000,000
50,000,000
Rp
10,000,000
Rp
10,000,000
Rp
Rp 1,358,025,000 Rp 1,358,025,000 Rp 5,030,775,000 Rp 5,030,775,000 Rp
Rp
Rp
10,000,000
638,000,000
787,775,000
1,425,775,000
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
7,500,000
42,500,000
3,000,000
40,000,000
75,000,000
45,000,000
50,000,000
Rp
Rp
Rp
Rp4,275,000,000
Rp4,275,000,000
375,000,000
150,000,000
25,000
30,000,000
10,000,000
32,500,000
92,500,000
3,000,000
40,000,000
75,000,000
45,000,000
50,000,000
Rp
Rp
Rp
375,000,000
150,000,000
25,000
L/R
K
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
50,000,000
780,000,000
Rp
45,750,000
Rp
Rp
10,000,000
15,000,000
(dalam Rupiah)
Neraca
D
K
7,525,000
127,250,000
33,000,000
25,000,000
25,000,000
300,000,000
650,000,000
1,625,000,000
Rp 200,000,000
950,000,000
Rp
95,000,000
600,000,000
Rp
60,000,000
Rp 160,000,000
Rp
90,000,000
Rp 1,000,000,000
Rp 2,000,000,000
50,000,000
Rp
Rp
Rp
Rp
Rp
375,000,000
150,000,000
25,000
1,425,775,000 Rp 4,392,775,000 Rp 3,605,000,000
Rp 787,775,000
1,425,775,000 Rp 4,392,775,000 Rp 4,392,775,000
PT. RAMADINA
LAPORAN LABA / RUGI KOMPREHENSIF
PER 31 DESEMBER 2011
(dalam Rupiah)
Rp
780,000,000
Rp
Rp
(25,000,000)
(25,000,000)
Pendapatan Lain-Lain :
Pendapatan Jasa Giro
Revaluasi Gedung
Revaluasi Peralatan
Selisih Kurs
LABA BERSIH
(50,000,000)
730,000,000
Rp
50,000,000
Rp
(175,000,000)
Rp
605,000,000
Rp
Rp
388,000,000
217,000,000
Rp
Rp
570,775,000
787,775,000
Rp (200,000,000)
Rp
10,000,000
Rp
15,000,000
LABA KOTOR
Beban - Beban :
Biaya Angkut Pembelian
Beban Pemeliharaan Kantor
Beban Gaji Bagian Kantor
Beban Gaji Bagian Penjualan
Beban Asuransi
Beban Perlengkapan Kantor
Beban Penyusutan Gedung
Beban Penyusutan Peralatan
Beban Iklan
Beban Bunga Pinjam Bank
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
30,000,000
10,000,000
32,500,000
92,500,000
3,000,000
40,000,000
75,000,000
45,000,000
50,000,000
10,000,000
45,750,000
375,000,000
150,000,000
25,000
PT. RAMADINA
PERUBAHAN EKUITAS
PER 31 DESEMBER 2011
Rp
Rp
787,775,000
50,000,000
Rp
(dalam Rupiah)
2,000,000,000
Rp
737,775,000
Rp
2,737,775,000
PT. RAMADINA
LAPORAN POSISI KEUANGAN
PER 31 DESEMBER 2011
ASSET
Kas di perusahaan
Kas di Bank
Asuransi dibayar dimuka
Iklan dibayar dimuka
Perlengkapan kantor
Persediaan barang dagangan
Tanah
Rp
Rp
Rp
7,525,000
127,250,000
33,000,000
Rp
Rp
Rp
25,000,000
25,000,000
300,000,000
Rp
650,000,000
Gedung
Akumulasi Penyusutan gedung
Peralatan
Rp
Rp
1,625,000,000
(200,000,000)
Rp
950,000,000
600,000,000
(60,000,000)
TOTAL ASSET
(95,000,000)
Rp
3,987,775,000
PT. RAMADINA
LAPORAN POSISI KEUANGAN
PER 31 DESEMBER 2011
(dalam Rupiah)
LIABILITAS
Hutang dagang
Hutang gaji
Hutang Bank
Rp
Rp
Rp
160,000,000
90,000,000
1,000,000,000
Rp
1,250,000,000
Rp
2,737,775,000
Rp
3,987,775,000
EKUITAS
Modal Saham, PT. RAMADINA