Komputer Akuntansi Neraca

STUDI KASUS PERUSAHAAN DAGANG

UD. VA COMP

Identitas dan Usaha Pokok Perusahaan.

Nama Perusahaan        : UD. VA COMP

Alamat                                    : Jl Mahoni No. 5 Blora

No Telp                       : (0296)525082

Email Address                        : va_prizti@yahoo.co.id

 

  1. 1.      Account List

UD. VA COMP

Account List

Acc. Number

Account Name

Type

Untuk Mencatat Mutasi

1-0000

Asset

H

 

1-1000

Current Asset

H

 

1-1100

Total Cash

H

 

1-1110

Cash In Bank

DC

Kas Di Bank

1-1111

Petty Cash

DC

Kas Kecil

1-1112

Undeposited Funds

DC

 

1-1113

Electronic Clearing Funds

DC

 

1-1200

Account Recievable

D

Piutang Dagang

1-1300

Mechandise Inventory

D

Persediaab Barabg Dagangan

1-1400

Store Supplies

D

Perlengkapan Toko

1-1500

Prepaid Insurance

D

Asuransi Dibayar Dimuka

1-2000

Fixed Asset

H

 

1-2210

Building at Cost

D

Harga Perolehan Gedung

1-2220

Buildings Accum Depreciation

D

Akumulasi Depresiasi Gedung

1-2310

Equipment at Cost

D

Harga Perolehan Peralatan

1-2320

Equipment Accum Deprecition

D

Akumulasi Depresiasi Peralatan

2-0000

Liability

H

 

2-1000

Current Liabilities

H

 

2-1100

Account Payable

D

Hutang Dagang

2-1200

Salaries Payable

D

Utang Gaji

2-2000

Long term Leabilities

H

 

2-2100

Bank Loans

D

Hutang Dagang

3-0000

Equity

H

 

3-1100

Va Capital

D

Modal Va

3-1200

Va Drawings

D

Prive Va

3-8000

Retained Earning

D

Laba Ditahan

3-9000

Current Year  Earning

D

Laba Tahun Berjalan

3-9999

Historical Balancing

D

 

4-0000

Income

H

 

4-1000

Sales

D

Penjualan

4-2000

Freight Out

D

Jasa Angkut Penjualan

4-3000

Service Revenue

D

Jasa Reparasi

5-0000

Cost of Sales

H

 

5-1000

Cost of Good Sold

D

Harga Pokok Penjualan

5-2000

Purchase Discount

D

Potongan Pembelian

5-3000

Freight In

D

Biaya Angkut Penjualan

6-0000

Expenses

H

 

6-1050

Salaries Expenses

D

Biaya Gaji

6-1100

Advertising Expenses

D

Biaya Iklan

6-1200

Store Supplies Expenses

D

Biaya Perlengkapan Toko

6-1300

Telephone Expenses

D

Biaya Telepon

6-1400

Electricity & water Expenses

D

Biaya Listrik dan Air

6-1500

Sales Discount

D

Potongan Penjulan

6-1600

Bad Debt

D

Kerugian Piutang

6-1700

Depreciation Expenses

D

Biaya Depresiasi

6-1800

Bank Charges

D

Biaya Bank

6-1900

Insurance Expenses

D

Biaya Asuransi

6-9000

Miscelleneous Expenses

D

Biaya Lain-lain yg belum tecatat

8-0000

Other Income

H

 

8-1000

Interest Income

D

Pendapatan Bunga

9-0000

Other Expenses

H

 

9-1000

Interes t Expenses

D

Biaya Bunga

 

 

 

  1. 2.      Neraca Saldo

UD. VA COMP

Neraca Saldo

Per 30 November 2006

Acc Number

Account Name

Debit

Kredit

1-1110

Cash In Bank

5.000.000,00

 

1-1111

Petty Cash

3.900.000,00

 

1-1200

Account Recievable

2.400.000,00

 

1-1300

Mechandise Inventory

4.100.000,00

 

1-1400

Store Supplies

               800.000,00

 

1-1500

Prepaid Insurance

               900.000,00

 

1-2210

Building at Cost

 25.000.000,00

 

1-2220

Buildings Accum Depreciation

5.000.000,00

1-2310

Equipment at Cost

1.500.000,00

1-2320

Equipment Accum Deprecition

500.000,00

2-1100

Account Payable

17.000.000,00

2-2100

Bank Loans

10.000.000,00

3-1100

Va Capital

32.050.000,00

3-1200

Va Drawings

500.000,00

4-1000

Sales

4.500.000,00

4-2000

Freight Out

450.000,00

4-3000

Service Revenue

600.000,00

5-1000

Cost of Good Sold

20.000.000,00

5-2000

Purchase Discount

500.000,00

5-3000

Freight In

300.000,00

6-1050

Salaries Expenses

2.350.000,00

6-1100

Advertising Expenses

350.000,00

6-1200

Store Supplies Expenses

1.500.000,00

6-1300

Telephone Expenses

500.000,00

6-1400

Electricity & water Expenses

500.000,00

6-1500

Sales Discount

250.000,00

6-1700

Depreciation Expenses

600.000,00

6-1800

Bank Charges

550.000,00

6-1900

Insurance Expenses

250.000,00

6-9000

Miscelleneous Expenses

300.000,00

8-1000

Interest Income

500.000,00

9-1000

Interes t Expenses

450.000,00

TOTAL 71.550.000,00 71.550.000,00
  1. 3.      Data Costumer
Daftar Pelanggan dan saldo Account Recievable per 30 November 2007
Kode V1000 V1001 V1002 V1003
Nama DAVA-KOMP Dito-KOMP Nara-KOMP  
Alamat Jl Raya Km 4 Jl Mawar 21 Jl Musi 26  
Kota Blora Blora Blora  
Phone (0296) 525082 (0296)525134 085724565670  
Tgl.Inv 10/11/07 19/11/07 25/11/07  
No. Inv VRK-1500 VRKS-1510 VRKF-1521  
Termin 1/10, N/30 1/10, N/30 1/10, N/300  
So. Awal Rp 1.000.000 Rp 700.000,00 Rp 700.000  
Total Saldo Piutang Dagang Rp 2.400.000,00

 

 

 

 

 

 

 

  1. 4.      Data Supplier
Daftar Pemasok dan saldo Account Payable per 30 November 2007
Kode P1000 P1001 P1002
Nama Divi-KOMP Dito-KOMP Nara-KOMP
Alamat Jl Gelatik 5 Jl Mawar 21 Jl Musi 26
Kota Surakarta Blora Blora
Phone 089959899051 (0296)525134 085724565670
Tgl.Faktur 15/11/07 19/11/07 25/11/07
No. Faktur RSLT-9500 RSLP-9510 RSLM-9521
Termin 2/10, N/30 2/10, N/30 2/10, N/300
So. Awal Rp 9.000.000 Rp 5.000.000,00 Rp 3.000.000
Total Saldo Piutang Dagang Rp 17.00.000,00

 

  1. 5.      Data Persediaan

Daftar Persediaan Barag Dagangan (Jasa Reparasi) dan Saldo Inventory per 30 November 2007

Kode DELL 5100 DELL5200 SERV-001 SERV-002
Nama DELL MONITOR 5100 DELL LCD 5200 Reparasi Ringan Reparasi Sedang
Jenis Barang Dagangan Barang Dagangan Jasa Jasa
Satuan Unit Unit Unit Unit
Harga Beli per Unit Rp 1.500.00,00 Rp 1.400.000,00 Rp 600.00,00 Rp 600.00,00
Jumlah Stock 10 20    
Total Pesediaan Barang Dagangan Rp 4.100.000,00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

KOMPUTER AKUNTANSI 1

 

Disusun guna memenuhi tugas Mata Kuliah Komputer Akuntansi 1

Disusun Oleh:
Selva Pristian N
A210090158

 

 

JURUSAN PENDIDIKAN AKUNTANSI
FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN
UNIVERSITAS MUHAMMADIYAH SURAKARTA
2012

 

 

 

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