Contoh Laporan Keuangan Perusahaan Dagang

           

         Laporan keuangan adalah suatu laporan yang berguna untuk menyampaikan informasi keuangan yang dapat dipercaya kepada pihak yang berkepentingan. Nah ane mau ngasih contoh nih , buat tambah-tambah  referensi kalian !!!!!! Contoh ini ane ambil dari tugas pas jaman SMA  ......

PT ADI JAYA

LAPORAN LABA RUGI

PERIODE 31 DESEMBER 2012

4-1100	Sales		Rp 1.586.900.000,00
4-1300	Sales Return	Rp   34.000.000,00
5-1100	Cost Of Goods Sold	Rp 969.820.000,00    (+)
5-1200	Freight Paid	Rp   12.600.000,00
			Rp1.016.420.000,00  (-)
			Rp   570.480.000,00
6-1000	Advertising Expenses	Rp     4.650.000,00
6-1100	Telephone & Electricity Expense	Rp   10.550.000,00
6-1200	Store Supplies Expense	Rp     6.450.000,00
6-1300	Bad Debt Expense	Rp   13.320.000,00
6-1400	Depreciation Expense	Rp   16.700.000,00
6-1500	Insurance Expense	Rp   12.250.000,00       (+)
6-1600	Rent Expense	Rp   24.400.000,00
6-1700	Wages & Salaries Expense	Rp   44.700.000,00
6-1800	Other Operating Expense	Rp   10.550.000,00
8-1100	Interest Expense	Rp     3.700.000,00
8-1200	Bank Service Charge	Rp     8.060.000,00
			Rp   155.330.000,00 (-)
			Rp   415.150 000,00
7-1100	Interest Revenue		Rp     11.900.000,00 (+)
	Laba Bruto		Rp   427.050.000,00
8-1300	Income Tax Expense	25% * Rp 427.050.000,00	Rp   106.762.500,00 (-)
LABA BERSIH			Rp   320.287.500,00

PT ADI JAYA

LAPORAN PERUBAHAN MODAL

PERIODE 31 DESEMBER 2012

Capital Stock	Rp  414.500.000,00
Laba Bersih	Rp 320.287.500,00 (+)
Dividen	Rp    27.500.000,00  (-)
Modal akhir	Rp  707.287.500,00

 

PT ADI JAYA

NERACA

PERIODE 31 DESEMBER 2012

AKTIVA		PASSIVA
Aktiva Lancar		Utang
Cash In Bank	Rp    321.490.000,00	Account Payable	Rp 503.800.000,00
Petty Cash	Rp      11.700.000,00	Expense Payable	Rp     7.250.000,00
Account Receivable	Rp    583.000.000,00	Income Tax Payable	Rp   89.762.500,00
Allowance For Doubtful Debt	Rp      23.320.000,00 (-)	PPN Payable	-
Merchendise Inventory	Rp    648.000.000,00	Dividen Payable	-
Store Supplies	Rp        4.300.000,00	PPN Outcome	-
Prepaid Insurance	Rp      11.650.000,00	Bank BCA Loan	Rp  305.000.000,00
Prepaid Rent	Rp      19.000.000,00	Total Utang	Rp  905.812.500,00
Prepaid Tax	-
PPN Income	-
Prepaid PPN	Rp        7.800.000,00 (-)
Total Aktiva Lancar	Rp 1.568.020.000,00	Capital Stock	Rp  707.287.500,00
Aktiva Tetap
Equipment At Cost	Rp      69.600.000,00
Equipment Accum Dep	Rp      24.520.000,00 (-)
Total Aktiva Tetap	Rp   45.080.000,00 (+)
TOTAL AKTIVA	Rp 1.613.100.000,00	TOTAL PASSIVA	Rp 1.613.100.000

PT ADI  JAYA

CLOSING ENTRY

PERIODE 31 DESEMBER 2012

DATE	ACCOUNT	DEBIT	KREDIT
31 Des	Income Summary	Rp  1.278.512.500,00	-
	Sales Return	-	Rp       34.000.000,00
	Cost Of Goods Sold	-	Rp     969.820.000,00
	Freight Paid	-	Rp       12.600.000,00
	Advertising Expense	-	Rp         4.650.000,00
	Telephone & Electricity   Expense	-	Rp       10.550.000,00
	Store Supplies Expense	-	Rp         6.450.000,00
	Bad Debt Expense	-	Rp       13.320.000,00
	Depreciation Expense	-	Rp       16.700.000,00
	Insurance Expense	-	Rp       12.250.000,00
	Rent Expense	-	Rp       24.400.000,00
	Wages & Salaries Expenses	-	Rp       44.700.000,00
	Other Operating Expense	-	Rp       10.550.000,00
	Interest Expense	-	Rp         3.700.000,00
	Bank Service Charge	-	Rp         8.060.000,00
	Income Tax Expense	-	Rp     106.762.500,00
31 Des	Sales	Rp 1.586.900.000,00	-
	Interest Revenue	Rp       11.900.000,00	-
	Income Summary	-	Rp 1. 598.800.000,00
31 Des	Income Summary	Rp    320.287.500,00	-
	Capital Stock	-	Rp     320.287.500,00
31 Des	Capital Stock	Rp      27.500.000,00	-
	Dividen	-	Rp       27.500.000,00
TOTAL		Rp 3.225.100.000,00	Rp 3.225.100.000,00

PT ADI JAYA

NERACA SETELAH PENUTUPAN

PERIODE 31 DESEMBER 2012

ACCOUNT NUMBER	ACCOUNT	DEBIT	KREDIT
1-1100	Cash In Bank	Rp    321.490.000,00	-
1-1200	Petty Cash	Rp      11.700.000,00	-
1-1300	Account Receivable	Rp    583.000.000,00	-
1-1400	Allowance For Doubtful Debt	-	Rp      23.320.000,00
1-1500	Merchendise Inventory	Rp    648.000.000,00	-
1-1600	Store Supplies	Rp        4.300.000,00	-
1-1700	Prepaid Insurance	Rp      11.650.000,00	-
1-1800	Prepaid Rent	Rp      19.000.000,00	-
1-1900	Prepaid Tax	-	-
1-1910	PPN Income	-	-
1-1920	Prepaid PPN	-	Rp        7.800.000,00
1-2100	Equipment At Cost	Rp      69.600.000,00	-
1-2110	Equipment Accum Dep	-	Rp      24.520.000,00
2-1100	Account Payable	-	Rp    503.800.000,00
2-1200	Expense Payable	-	Rp        7.250.000,00
2-1300	Income Tax Payable	-	Rp      89.762.500,00
2-1400	PPN Payable	-	-
2-1500	Dividen Payable	-	-
2-1600	PPN Outcome	-	-
2-2100	Bank BCA Loan	-	Rp    305.000.000,00
3-1100	Capital Stock	-	Rp    707.287.500,00
TOTAL		Rp 1.668.740.000,00	Rp 1.668.740.000,00