STUDI KASUS GEMINI KONSULTAN
NERACA SALDO DAN PENYESUAIAN
Gemini Consultant
JL Kemuning No. 56 Bekasi Barat, Telp 678342566
Gemini Consultant
CHART OF ACCOUNT
No.
Akun Type
Akun
1-1110 CASH Bank
1-1200 PETTY CASH Bank
1-1300 ACCOUNT RECEIVABLE Account Receivable
1-1400 ALLOWANCE OF DOUBTFUL DEBT Account Receivable
1-1500 OFFICE SUPPLIES Other Current Asset
1-1600 BUILDING SUPPLIES Other Current Asset
1-1700 PREPAID INSURANCE Other Current Asset
1-1800 PREPAID RENT Other Current Asset
1-1900 PREPAID ADVERTISING Other Current Asset
1-2100 STOCK INVESTMENT Other Asset
1-3300 EQUIPMENT Fixed Asset
1-3310 ACC. DEPRECIATION OF EQUIPMENT Fixed Asset
1-3400 CARS Fixed Asset
1-3410 ACC. DEPRECIATION OF CARS Fixed Asset
2-1100 ACCOUNT PAYABLE Account Payable
Other Current
2-1200 ACCRUED EXPENSE
Liabilities
2-2100 BANK BCA LOAN Long Term Liabilities
3-1100 HABIBIE, CAPITAL Equity
3-1200 HABIBIE, DRAWING Equity
4-1100 SERVICE INCOME Income
4-1200 SERVICE DISCOUNT Income
TELEPHONE AND ELECTRICITY
6-1100 Expense
EXPENSE
6-1200 OFFICE SUPPLIES EXPENSE Expense
6-1300 BUILDING SUPPLIES EXPENSE Expense
6-1400 DOUBTFUL DEBT EXPENSE Expense
6-1600 DEPRECIATION EXPENSE - EQUIPMENT Expense
6-1800 DEPRECIATION EXPENSE - CARS Expense
6-1900 INSURANCE EXPENSE Expense
6-2000 RENT EXPENSE Expense
6-2100 WAGES AND SALARIES EXPENSE Expense
6-2200 ADVERTISING EXPENSE Expense
6-2300 OTHER OPERATING EXPENSE Expense
8-1100 INTEREST INCOME Other Income
8-1200 USAGE GARBAGE SELLING Other Income
9-1100 INTEREST EXPENSE Other Expense
9-1200 BANK SERVICE CHARGE Other Expense
9-1300 LATE FEES EXPENSE Other Expense
9-1400 MISCELLENOUS EXPENSE Other Expense
Gemini Consultant
JL Kemuning No. 56 Bekasi Barat, Telp 678342566
Neraca Saldo
Per 31 Desember 2022
No.
Akun D K
Akun
1-1110 CASH Rp 1.750.000.000
1-1200 PETTY CASH Rp 25.000.000
1-1300 ACCOUNT RECEIVABLE Rp 235.000.000
1-1400 ALLOWANCE OF DOUBTFUL DEBT Rp 11.000.000
1-1500 OFFICE SUPPLIES Rp 15.000.000
1-1600 BUILDING SUPPLIES Rp 30.000.000
1-1700 PREPAID INSURANCE Rp 9.000.000
1-1800 PREPAID RENT Rp 24.000.000
1-1900 PREPAID ADVERTISING -
1-2100 STOCK INVESTMENT Rp 50.000.000
1-3300 EQUIPMENT Rp 250.000.000
1-3310 ACC. DEPRECIATION OF EQUIPMENT Rp 25.000.000
1-3400 CARS Rp 550.000.000
1-3410 ACC. DEPRECIATION OF CARS Rp 110.000.000
2-1100 ACCOUNT PAYABLE Rp 215.000.000
2-1200 ACCRUED EXPENSE Rp -
2-2100 BANK BCA LOAN Rp 700.000.000
3-1100 HABIBIE, CAPITAL Rp 550.000.000
3-1200 HABIBIE, DRAWING Rp 60.000.000
4-1100 SERVICE INCOME Rp 1.532.610.000
4-1200 SERVICE DISCOUNT Rp 27.000.000
6-1100 TELEPHONE AND ELECTRICITY EXPENSE Rp 4.000.000
6-1200 OFFICE SUPPLIES EXPENSE Rp 3.000.000
6-1300 BUILDING SUPPLIES EXPENSE Rp 7.500.000
6-1400 DOUBTFUL DEBT EXPENSE Rp 4.500.000
6-1600 DEPRECIATION EXPENSE - EQUIPMENT Rp 3.000.000
6-1800 DEPRECIATION EXPENSE - CARS Rp 14.000.000
6-1900 INSURANCE EXPENSE - Rp -
6-2000 RENT EXPENSE - Rp -
6-2100 WAGES AND SALARIES EXPENSE Rp 32.000.000
6-2200 ADVERTISING EXPENSE Rp 48.000.000
6-2300 OTHER OPERATING EXPENSE Rp 450.000
8-1100 INTEREST INCOME Rp 750.000
8-1200 USAGE GARBAGE SELLING Rp 635.000
9-1100 INTEREST EXPENSE Rp 1.765.000
9-1200 BANK SERVICE CHARGE Rp 560.000
9-1300 LATE FEES EXPENSE Rp 750.000
9-1400 MISCELLENOUS EXPENSE Rp 470.000
3.144.995.000 3.144.995.000
Keterangan untuk penyesuaian
1 Cadangan kerugian piutang ditetapkan sebesar 8 persen dari saldo Piutang Dagang.
2 Data cek fisik menunjukkan data sbb :
Office Supplies Rp. 8.500.000,00
Building Supplies Rp. 19.500.000,00
3 Asuransi yang sudah kadaluarsa sebesar Rp. 5.000.000,00
Bebsan sewa yang telah terpakai sampai dengan bulan Desember sebesar Rp.
4 8.000.000,00
5 Penyusutan aset tetap ditetapkan sebagai berikut :
Equpment sebesar 5%
Cars sebesar 10%
6 Telepon dan Listrik Bulan desember yang belum dibayar sebesar Rp. 6.500.000,00
