5.5. Lanjutan Contoh Kasus
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TRIAL BALANCE APPROACH |
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Kantor Pusat |
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Cab Laguboti |
Eliminasi dan Penyesuaian |
Lap Gabungan |
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(Rp.000) |
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(Rp.000) |
Debet |
Kredit |
(Rp.000) |
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Debet |
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Kas |
Rp |
75.000 |
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Rp |
34.750 |
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|
Rp |
109.750 |
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Piutang Usaha |
Rp |
38.750 |
|
Rp |
- |
|
|
Rp |
38.750 |
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Persediaan |
Rp |
150.000 |
|
Rp |
30.000 |
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|
Rp |
180.000 |
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Biaya dibayar dimuka |
Rp |
59.000 |
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Rp |
11.000 |
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|
Rp |
70.000 |
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Cabang Laguboti |
Rp |
75.750 |
|
Rp |
- |
|
Rp 75.750 |
Rp |
- |
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Peralatan Toko - Net |
Rp |
590.000 |
|
Rp |
- |
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|
Rp |
590.000 |
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Bangunan - Net |
Rp |
1.636.500 |
|
Rp |
- |
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|
Rp |
1.636.500 |
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Harga Pokok Penjualan |
Rp |
1.390.000 |
|
Rp |
30.000 |
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Rp 1.420.000 |
Rp |
- |
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Beban Operasi |
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Rp |
- |
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Biaya Gaji |
Rp |
625.000 |
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Rp |
20.000 |
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Rp 645.000 |
Rp |
- |
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Biaya Listrik, Telepon dan Air |
Rp |
35.000 |
|
Rp |
2.500 |
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Rp 37.500 |
Rp |
- |
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Biaya Sewa Gedung |
Rp |
- |
|
Rp |
1.000 |
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Rp 1.000 |
Rp |
- |
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Biaya Penyusutan |
Rp |
10.000 |
|
Rp |
250 |
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Rp 10.250 |
Rp |
- |
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Biaya Asuransi |
Rp |
125.000 |
|
Rp |
2.500 |
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Rp 127.500 |
Rp |
- |
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Biaya Iklan |
Rp |
16.500 |
|
Rp |
1.500 |
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Rp 18.000 |
Rp |
- |
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Biaya Lain-lain |
Rp |
275.000 |
|
Rp |
750 |
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Rp 275.750 |
Rp |
- |
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Total Debit |
Rp |
5.101.500 |
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Rp |
134.250 |
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|
Rp |
2.625.000 |
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Kredit |
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Hutang Usaha |
Rp |
15.000 |
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Rp |
- |
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|
Rp |
15.000 |
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Hutang Bank |
Rp |
300.000 |
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Rp |
- |
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|
Rp |
300.000 |
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Kantor Pusat |
Rp |
- |
|
Rp |
99.250 |
Rp 99.250 |
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Rp |
- |
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Modal Saham |
Rp |
500.000 |
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Rp |
- |
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|
Rp |
500.000 |
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Agio Saham |
Rp |
25.000 |
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Rp |
- |
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|
Rp |
25.000 |
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Laba Ditahan Awal |
Rp |
1.250.000 |
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Rp |
- |
Rp 1.250.000 |
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Rp |
- |
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Penjualan |
Rp |
3.035.000 |
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Rp |
35.000 |
Rp 3.070.000 |
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Rp |
- |
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Laba (rugi) cabang Laguboti |
Rp |
(23.500) |
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Rp |
- |
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Rp 23.500 |
Rp |
- |
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Laba Bersih Kantor Pusat |
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|
Rp 558.500 |
Rp 558.500 |
Rp |
- |
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Laba Ditahan Akhir |
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Rp 1.785.000 |
Rp |
1.785.000 |
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Total Kredit |
Rp |
5.101.500 |
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Rp |
134.250 |
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Rp |
2.625.000 |
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FINANCIAL STATEMENT APPROACH |
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Kantor Pusat |
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Cab Laguboti |
Eliminasi dan Penyesuaian |
Lap Gabungan |
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|
(Rp.000) |
|
(Rp.000) |
Debet |
Kredit |
(Rp.000) |
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Laporan Laba Rugi dan Laba Ditahan |
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Penjualan |
Rp |
3.035.000 |
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Rp |
35.000 |
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Rp |
3.070.000 |
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Laba (rugi) dari cabang Laguboti |
Rp |
(23.500) |
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Rp 23.500 |
Rp |
- |
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Persediaan awal |
Rp |
250.000 |
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Rp |
- |
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|
Rp |
250.000 |
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Pembelian |
Rp |
1.350.000 |
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Rp |
- |
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|
Rp |
1.350.000 |
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Pengiriman dari kantor pusat |
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|
Rp |
60.000 |
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Rp 60.000 |
Rp |
- |
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|
Rp |
1.600.000 |
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|
Rp |
1.600.000 |
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Dikurangi Pengiriman ke kantor cabang |
Rp |
60.000 |
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|
Rp 60.000 |
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Rp |
- |
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Harga Pokok tersedia untuk dijual |
Rp |
1.540.000 |
|
Rp |
60.000 |
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|
Rp |
1.600.000 |
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Persediaan akhir |
Rp |
150.000 |
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Rp |
30.000 |
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|
Rp |
180.000 |
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Harga Pokok Penjualan |
Rp |
1.390.000 |
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Rp |
30.000 |
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Rp |
1.420.000 |
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Laba kotor |
Rp |
1.621.500 |
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Rp |
5.000 |
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|
Rp |
1.650.000 |
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Beban Operasi |
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Biaya Gaji |
Rp |
625.000 |
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Rp |
20.000 |
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|
Rp |
645.000 |
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Biaya Listrik, Telepon dan Air |
Rp |
35.000 |
|
Rp |
2.500 |
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|
Rp |
37.500 |
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Biaya Sewa Gedung |
Rp |
- |
|
Rp |
1.000 |
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|
Rp |
1.000 |
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Biaya Penyusutan |
Rp |
10.000 |
|
Rp |
250 |
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|
Rp |
10.250 |
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Biaya Asuransi |
Rp |
125.000 |
|
Rp |
2.500 |
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|
Rp |
127.500 |
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Biaya Iklan |
Rp |
16.500 |
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Rp |
1.500 |
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|
Rp |
18.000 |
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Biaya Lain-lain |
Rp |
275.000 |
|
Rp |
750 |
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|
Rp |
275.750 |
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Laba (rugi) bersih |
Rp |
535.000 |
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Rp |
(23.500) |
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|
Rp |
535.000 |
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Kantor Pusat sebelum ditutup |
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|
Rp |
99.250 |
Rp 99.250 |
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Rp |
- |
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Laba ditahan awal |
Rp |
1.250.000 |
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Rp |
1.250.000 |
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Laba ditahan akhir/Kantor Pusat |
Rp |
1.785.000 |
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Rp |
75.750 |
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Rp 75.750 |
Rp |
1.785.000 |
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Laporan Posisi Keuangan |
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Aset |
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Kas |
Rp |
75.000 |
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Rp |
34.750 |
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|
Rp |
109.750 |
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Piutang Usaha |
Rp |
38.750 |
|
Rp |
- |
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|
Rp |
38.750 |
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Persediaan |
Rp |
150.000 |
|
Rp |
30.000 |
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|
Rp |
180.000 |
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Biaya dibayar dimuka |
Rp |
59.000 |
|
Rp |
11.000 |
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|
Rp |
70.000 |
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Cabang Laguboti |
Rp |
75.750 |
|
|
|
Rp 75.750 |
Rp |
- |
|
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Peralatan Toko - Net |
Rp |
590.000 |
|
Rp |
- |
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|
Rp |
590.000 |
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Bangunan - Net |
Rp |
1.636.500 |
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Rp |
- |
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|
Rp |
1.636.500 |
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Total Aset |
Rp |
2.625.000 |
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Rp |
75.750 |
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|
Rp |
2.625.000 |
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Liabilitas |
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Hutang Usaha |
Rp |
15.000 |
|
Rp |
- |
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|
Rp |
15.000 |
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Hutang Bank |
Rp |
300.000 |
|
Rp |
- |
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|
Rp |
300.000 |
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Total Liabilitas |
Rp |
315.000 |
|
Rp |
- |
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|
Rp |
315.000 |
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Ekuitas |
|
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|
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Modal Saham |
Rp |
500.000 |
|
Rp |
- |
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|
Rp |
500.000 |
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Agio Saham |
Rp |
25.000 |
|
Rp |
- |
|
|
Rp |
25.000 |
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Laba Ditahan |
Rp |
1.785.000 |
|
Rp |
- |
|
|
Rp |
1.785.000 |
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Kantor Pusat |
Rp |
- |
|
Rp |
75.750 |
Rp 75.750 |
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Rp |
- |
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Total Ekuitas |
Rp |
2.310.000 |
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Rp |
75.750 |
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|
Rp |
2.310.000 |
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Total Liabilitas dan Ekuitas |
Rp |
2.625.000 |
|
Rp |
75.750 |
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|
Rp |
2.625.000 |