auditing II

NAMA AKUN	NERACA SALDO		ADJUSTMENT		NERACA SALDO DISESUAIKAN		LAPORAN LABA RUGI		NERACA
	D	K	D	K	D	K	D	K	D	K
Kas	173,525,647			647	173,525,000				173,525,000
Bank	291,554,796				291,554,796				291,554,796
Piutang	1,593,225,695			3,000,000	1,590,225,695				1,590,225,695
Persediaan	13,974,324,050			5,000,000	13,969,324,050				13,969,324,050
Tanah	750,000,000				750,000,000				750,000,000
Bangunan	1,275,000,000				1,275,000,000				1,275,000,000
Kendaraan	389,600,000		125,000,000		514,600,000				514,600,000
Inventaris	75,299,500				75,299,500				75,299,500
Akumulasi penyusutan		429,667,426				429,667,426				429,667,426
Hutang dagang		3,296,533,200				3,296,533,200				3,296,533,200
Hutang bank,lancar		4,263,348,971				4,263,348,971				4,263,348,971
Hutang pajak		510,981,818				510,981,818				510,981,818
Hutang bank,tidak lancar		5,684,130,390				5,684,130,390				5,684,130,390
Modal saham		500,000,000	647			499,999,353				499,999,353
Saldo laba		2,220,496,818	5,000,000			2,215,496,818				2,215,496,818
Penjualan		30,395,707,850	3,000,000			30,392,707,850		30,392,707,850
Pembelian	26,903,654,867				26,903,654,867		26,903,654,867
Beban gaji dan tunjangan karyawan	405,319,600				405,319,600		405,319,600
Beban ATK,fotocopy,dan cetakan	58,432,590				58,432,590		58,432,590
Beban telepon, listrik, dan air	16,711,580				16,711,580		16,711,580
Beban BBM,transportasi,dan perjalanan dinas	25,680,500				25,680,500		25,680,500
Beban pemeliharaan aset tetap	192,562,300		500,000		193,062,300		193,062,300
Beban langganan surat kabar dan majalah	1,526,000				1,526,000		1,526,000
Beban notaris dan konsultan	35,621,600				35,621,600		35,621,600
Beban umum dan administrasi lainnya	95,661,230			500,000	95,161,230		95,161,230
Beban penyusutan aset tetap	532,184,700				532,184,700		532,184,700
Beban pajak	510,981,818				510,981,818		510,981,818
	47,300,866,473	47,300,866,473
Hutang lain-lain			-	125,000,000	-	125,000,000		-	-	125,000,000
			133,500,647	133,500,647	47,417,865,826	47,417,865,826	28,778,336,785	30,392,707,850	18,639,529,041	17,025,157,976
							1,614,371,065			1,614,371,065
							30,392,707,850			18,639,529,041