contoh kertas kerja

PD. HERFI (Heri Firmansyah)
KERTAS KERJA
PER 31 DESEMBER 2000
NO	AKUN	Neraca Saldo		Jurnal Penyesuaian		NSD		Lap L/R		Neraca
		D	K	D	K	D	K	D	K	D	K
101	Kas	4,832,500	-	-	-	4,832,500	-	-	-	4,832,500	-
102	Persediaan Brg Dagangan	11,212,500	-	1)   12.157.500	1)   11.212.500	12,157,500	-	-	-	12,157,500	-
103	Perlengkapan toko	656,250	-	-	2)        495.000	161,250	-	-	-	161,250	-
104	Asuransi dibayar Dimuka	251,250	-	-	3)       175.000	76,250	-	-	-	76,250	-
105	Peralatan toko	7,460,000	-	-	-	7,460,000	-	-	-	7,460,000	-
105.1	Akumulasi Peny. Peralatan toko	-	415,000	-	4)        745.000	-	1,160,000	-	-	-	1,160,000
201	Utang Dagang	-	2,000,000	-	-	-	2,000,000	-	-	-	2,000,000
301	Modal Herfi	-	15,000,000	-	-	-	15,000,000	-	-	-	15,000,000
302	Prive Herfi	5,400,000	-	-	-	5,400,000	-	-	-	5,400,000	-
401	Pernjualan	-	56,006,250	-	-	-	56,006,250	-	56,006,250	-	-
402	Retur Penjualan & PH	1,436,250	-	-	-	1,436,250	-	1,436,250	-	-	-
501	Pembelian	27,410,000	-	-	-	27,410,000	-	27,410,000	-	-	-
502	Retur Pembelian & PH	-	566,250	-	-	-	566,250	-	566,250	-	-
503	B. Angkut Pembelian	843,750	-	-	-	843,750	-	843,750	-	-	-
504	B. Gaji Penjualan	9,161,250	-	5)        63.750	-	9,225,000	-	9,225,000	-	-	-
505	B.sewa	4,500,000	-	-	-	4,500,000	-	4,500,000	-	-	-
506	B. Iklan	343,750	-	-	-	343,750	-	343,750	-	-	-
507	B. Serba-serbi	480,000	-	-	-	480,000	-	480,000	-	-	-
		73,987,500	73,987,500
600	HPP	-	-	1)   11.212.500	1)   12.157.500	11,212,500	12,157,500	11212500	12157500	-	-
106	B. Perlengkapan	-	-	2)       495.000	-	495,000	-	495,000	-	-	-
107	B Asuransi	-	-	3)       175.000	-	175,000	-	175,000	-	-	-
108	B. Peny. Peralatan	-	-	4)       745.000	-	745,000	-	745,000	-	-	-
508	Utang Gaji	-	-		5)       63.750	-	63,750	-	-	-	63,750
	LABA BERSIH			24,848,750	24,848,750	86,953,750	86,953,750	56,866,250	68,730,000	30,087,500	18,223,750
								11,863,750			11,863,750