Jumat, 01 Februari 2013

CONTOH NERACA PERUSAHAAN DAGANG



CONTOH NERACA PERUSAHAAN DAGANG
NERACA
PT BANYAK HASIL
Per 30 Nopember 2012

AKTIVA
AKTIVA LANCAR
Kas                                                                                         1.000.000
Piutang Usaha                                                                      5.000.000
Uang Muka Pembelian                                                        5.00.000
Persediaan Barang                                                              3.000.000
Total Aktiva Lancar                                                           9.500.000

AKTIVA TETAP
Tanah                                                                                    50.000.000
Bangunan                                             20.000.000
Akumulasi Penyusutan Bangunan               5.000.000 15.000.000
Inventaris Kantor                                                          2.000.000
Akumulasi Penyusutan Inventaris                        500.000               1.500.000
Total Aktiva Tetap                                                             66.500.000
Total Aktiva                                                                        76.000.000
HUTANG
Hutang Lancar                                                                  
Hutang Dagang                                                                   2.000.000
Hutang Gaji                                                                                  500.000
Biaya yang harus dibayar                                                 1.000.000
Total Hutang Lancar                                                          3.500.000
Hutang Jangka Panjang                                                 
Hutang Bank                                                                       20.000.000
Total Hutang Jangka Panjang                                          20.000.000
Total Hutang                                                                        23.500.000
MODAL
Modal Disetor                                                                      40.000.000
Laba Ditahan                                                                       12.500.000
Total Modal                                                                         52.500.000
Total Hutang dan Modal                                                 76.000.000
                      
 CONTOH NERACA USAHA DAGANG (ENGLISH VERSION)
COMPANY P BALANCE SHEET
ASET                                       LIABILITES AND EQUITY
Cash…………………    $800.000      Current Liabilities……………     $150.000
Accounts Receivable..    $300.000     Bonds Payable………………….    $500.000
Inventory……………   $100.000      Commont Stock………………     $100.000
Equipment……………   $150.000      Retained Earning………………    $600.000
Total …………………   $1.350.000   Total ……………………………      $1.350.000
                               
Cash                                          = Kas
Accounts Receivable          = Piutang
Inventory                              = Inventarisasi
Equipment                              = Peralatan
Current Liabilities                                = Kewajiban Tidak Lancar
Bonds Payable                     = Hutang Obligasi
Common Stock                   = Persediaan Barang
Retained Earning                 = Laba Ditahan


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