Master Ledger

PERHITUNGAN BUNGA SIMPANAN NASABAH
SIMPANAN NASABAH
GIRO RATA-RATA
GIRO TERENDAH
TABUNGAN HARIAN
TABUNGAN RATA-RATA
TABUNGAN TERENDAH
TABUNGAN PROGRESIF
TABUNGAN MAJEMUK
DEPOSITO BERJANGKA
SERTIFIKAT DEPOSITO
TRANKSASI KAS
TANGGAL,BULAN
1 Nop 2014
3 Nop 2014
5 Nop 2014
6 Nop 2014
7 Nop 2014
10 Nop 2014
11 Nop 2014
12 Nop 2014
14 Nop 2014
17 Nop 2014
18 Nop 2014
19 Nop 2014
20 Nop 2014
21 Nop 2014
28 Nop 2014
29 Nop 2014
30 Nop 2014
TRANKSASI KAS
URAIAN TRANSAKSI NOMINAL
Terima setoran tunai dari pemegang saham 2,000,000,000

Setoran tunai rekening giro 15,000,000
Setoran tunai ke rekening tabungan 25,000,000
Penyetoran tunai ke rekening di Bank Indonesia 500,000,000
Pembelian Gedung kantor (nilai Tanah Rp.200.000.000) Gedung

Rp.300.000.000,= 500,000,000
Beli Kendaraan secara tunai 100,000,000
Beli Peralatan Mesin kantor 50,000,000
Pencairan kredit rekening koran 50,000,000
Pencairan kredit dg angsuran 200,000,000
Pencairan kredit Investasi 150,000,000
Setoran Deposito Berjangka 350,000,000
Penempatan pada giro bank lain 500,000,000
Setoran rek giro bank lain 250,000,000
Pembelian alat tulis kantor 10,000,000
Pembayaran gaji 10,000,000
Biaya adminitrasi 1,000,000
Dibayar biaya Promosi 3,000,000
TRANSAKSI MEMORIAL
TANGGAL,BULAN URAIAN TRANSAKSI
1 Nop 2014 Diterima perintah transfer dari kantor cabang

3 Nop 2014 Pembebanan pinjaman PRK atas Provisi
5 Nop 2014 Pembebanan biaya administrasi rekening tabungan
6 Nop 2014 Pembenan biaya adm rekening giro
7 Nop 2014 Pemindahbukuan dari Tabungan ke Giro nasabah
10 Nop 2014 Diterima opinjaman dari bank lain dan di setor ke BI
11 Nop 2014 Pembebanan provisi oleh bank lain melalui BI
12 Nop 2014 Penempatan pd bank lain dlm bentuk call money melalui BI
14 Nop 2014 Diterima kredit nota pembayaran bunga call money

28 Nop 2014 Biaya penyusutan Gedung Nop 2014
29 Nop 2014 Biaya penyusutan Kendaraan Nop 2014
30 Nop 2014 Biaya penyusutan Mesin kantor Nop 2014
31 Nop 2014 Pembayaran jasa giro
31 Nop 2014 Pembayaran bunga deposito berjangka ke Tabungan
NOMINAL
25,000,000
1,000,000
20,000,000
15,000,000
5,000,000
200,000,000
3,000,000
100,000,000
2,000,000
5,000,000
3,000,000
1,000,000
5,000,000
8,000,000
JURNAL KAS
TANGGAL,BULAN KODE URAIAN TRANSAKSI DEBET
1 Nop Kas 2,000,000,000

Setoran modal
3 Nop 2014 Kas 15,000,000
Setoran tunai rekening giro
5 Nop 2014 Kas 25,000,000
Tabungan
6 Nop 2014 Bank Indonesia 500,000,000
Kas
7 Nop 2014 Tanah 200,000,000
Gedung 300,000,000
Kas
10 Nop 2014 Beli Kendaraan kantor 100,000,000
Kas
11 Nop 2014 Beli Mesin Kantor 50,000,000
Kas
12 Nop 2014 Pencairan PRK 50,000,000
Kas
14 Nop Pencairan kredit dg angsuran 200,000,000
Kas
12 Nop Pencairan kredit investasi 150,000,000
Kas
18 Nop 2014 Kas 350,000,000
Deposito berjangka
19 Nop Giro bank lain 500,000,000
Kas
20 Nop 2014 Kas 250,000,000
Giro bank lain (pasiva)
21 Nop 2014 Beli alat tulis 10,000,000
Kas
28 Nop 2014 Biaya Gaji 10,000,000
Kas
29 Nop 2014 Biaya Administrasi 1,000,000
Kas
30 Nop 2014 Biaya Promosi 3,000,000
Kas
4,714,000,000
KREDIT
2,000,000,000
15,000,000
25,000,000
500,000,000
500,000,000
100,000,000
50,000,000
50,000,000
200,000,000
150,000,000
350,000,000
500,000,000
250,000,000
10,000,000
10,000,000
1,000,000
3,000,000
4,714,000,000
JURNAL MEMORIAL
TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

-
KREDIT
-
TANGGAL,BULAN kode URAIAN TRANSAKSI DEBET
1 Nop 2014 Setoran tunai pemegang saham 2,000,000,000

3 Nop 2014 Setoran giro 15,000,000
5 Nop 2014 Setoran nasabah penabung 25,000,000
6 Nop 2014 Setoran tunai ke BI
7 Nop 2014 Beli tanah dan gedung kantor
10 Nop 2014 Beli Kendaraan secara tunai
11 Nop 2014 Beli Peralatan Mesin kantor
12 Nop 2014 Pencairan kredit rekening koran
14 Nop 2014 Pencairan kredit dg angsuran
17 Nop 2014 Pencairan kredit Investasi
18 Nop 2014 Setoran deposito berjangka 350,000,000
19 Nop 2014 Setoran ke Giro di Bank lain
20 Nop 2014 Setoran rek.giro bank lain 250,000,000
21 Nop 2014 Beli alat tulis
28 Nop 2014 Biaya Gaji
29 Nop 2014 Biaya Admin
30 Nop 2014 Biaya Promosi
KAS
LEDGER
KREDIT SALDO
2,000,000,000
2,015,000,000
- 2,040,000,000
500,000,000 1,540,000,000
500,000,000 1,040,000,000
100,000,000 940,000,000
50,000,000 890,000,000
50,000,000 840,000,000
200,000,000 640,000,000
150,000,000 490,000,000
840,000,000
500,000,000 340,000,000
590,000,000
10,000,000 580,000,000
10,000,000 570,000,000
1,000,000 569,000,000
3,000,000 566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
566,000,000
GIRO BA
TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET
7 Nop 2014 Setoran rek.BI 500,000,000

GIRO BANK INDONESIA
LEDGER
KREDIT SALDO
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
PENEMPATAN PADA

PENEMPATAN PADA BANK LAIN
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENEMPATAN PAD
19 Nop Setoran giro di bank lain 500,000,000

LEDGER
KREDIT SALDO
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
500,000,000
PENEMPATAN PAD

LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PINJAMAN REKENI
Pencaiaran PRK 50,000,000

-
PINJAMAN REKENING KORAN
LEDGER
KREDIT SALDO
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
KREDIT A
Pencairan kredit angsuran 200,000,000

-
KREDIT ANGSURAN
LEDGER
KREDIT SALDO
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
KREDIT
Pencairan kredit Investasi 150,000,000

-
-
KREDIT INVESTASI
LEDGER
KREDIT SALDO
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
150,000,000
AKTIVA TET
Beli Tanah 200,000,000

-
AKTIVA TETAP TANAH
LEDGER
KREDIT SALDO
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
200,000,000
AKTIVA TETA
Beli Gedung 300,000,000

-
AKTIVA TETAP GEDUNG
LEDGER
KREDIT SALDO
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
300,000,000
AKTIVA KE
Beli Kendaraan kantor 50,000,000

-
AKTIVA KENDARAAN
LEDGER
KREDIT SALDO
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
50,000,000
AKTIVA TETAP ME
Beli Mesin kantor 100,000,000

-
AKTIVA TETAP MESIN-MESIN
LEDGER
KREDIT SALDO
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
100,000,000
REKENING ANTAR KANTO

REKENING ANTAR KANTOR (AKTIVA)
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
AKTIV
21 Nop Beli alat tulis 10,000,000

AKTIVA LAINNYA
LEDGER
KREDIT SALDO
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
REKEN
3 Nop Setoran rekening Giro -

REKENING GIRO
LEDGER
KREDIT SALDO
15,000,000 15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
15,000,000
KEWA

KEWAJIBAN YAD
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
REKENING T
Setoran tabungan
REKENING TABUNGAN
LEDGER
KREDIT SALDO
25,000,000 25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
25,000,000
SERTIFIKAT

SERTIFIKAT DEPOSITO
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
DEPOSITO BE
18 Nop Setoran de[posito berjangka 350,000,000

DEPOSITO BERJANGKAT
LEDGER
KREDIT SALDO
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
350,000,000
PENEMPATAN oleh
20 Nop Setoran rek.giro bank lain

PENEMPATAN oleh BANK LAIN
LEDGER
KREDIT SALDO
250,000,000 250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
250,000,000
PINJAMAN YANG

PINJAMAN YANG DITERIMA
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
MODA
TANGGAL,BULAN kode URAIAN TRANSAKSI DEBET
1 Nop Setoran pemegang saham

MODAL DISETOR
LEDGER
KREDIT SALDO
2,000,000,000 2,000,000,000
- 2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
2,000,000,000
LABA TAHUN

LABA TAHUN BERJALAN
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
R

RAK PASIVA
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
UANG MUKA PAJAK
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
CADANGA

CADANGAN TUJUAN
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENYUSUTA
-
-
PENYUSUTAN GEDUNG
LEDGER
KREDIT SALDO
- -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENYUSUTA
-
-
PENYUSUTAN GEDUNG
LEDGER
KREDIT SALDO
- -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENYUSUTA
-
-
PENYUSUTAN GEDUNG
LEDGER
KREDIT SALDO
- -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
BEBAN
30 Nop'14 Beban Promosi 3,000,000

BEBAN PROMOSI
LEDGER
KREDIT SALDO
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
3,000,000
BEBAN PE
10,000,000
BEBAN PERSONALIA
LEDGER
KREDIT SALDO
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
BEBAN ADM D
1,000,000
BEBAN ADM DAN UMUM
LEDGER
KREDIT SALDO
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
PENDAPATAN PERASIONA

PENDAPATAN PERASIONAL LAINNYA
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENDAPATAN NON PERASIONA

PENDAPATAN NON PERASIONAL LAINNYA
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENDAPATAN PROVISI,KOMI

PENDAPATAN PROVISI,KOMISI DAN FEE
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- -
-
PENDAPATAN PROVISI,KOMI

PENDAPATAN PROVISI,KOMISI DAN FEE
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- -
-
BEBAN NON OPE

BEBAN NON OPERASIONAL
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
BEBAN PROVISI D

BEBAN PROVISI DAN KOMISI
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
BEB

-
BEBAN BUNGA
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PENDAPAT

PENDAPATAN BUNGA
LEDGER
KREDIT SALDO
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- -
-
NERACA
BANK PRAKTIKUM
PER : 30 Nopember 2014
POS - POS POS - POS
AKTIVA PASIVA
1. Kas Rp. 566,000,000 1. Giro
2. Penempatan pada Bank Indonesia a. Rupiah Rp. 15,000,000
a. Giro Bank Indonesia Rp. 500,000,000 b. Valuta Asing Rp.
b. Sertifikat Bank Indonesia Rp. - 2. Kewajiban segera lainnya Rp. -
c. Lainnya Rp. 3. Tabungan Rp. 25,000,000
3. Giro pada Bank Lain 4. Simpanan Berjangka
a. Rupiah Rp. 500,000,000 a. Rupiah Rp. 350,000,000
b. Valuta Asing Rp. b. Valuta Asing Rp.
4. Penempatan pada Bank Lain 5. Sertifikat Deposito
a. Rupiah Rp. - a. Rupiah Rp. -
b. Valuta Asing Rp. b. Valuta Asing Rp.
5. Surat Berharga yang Dimiliki 6. Simpanan dari Bank Lain
a. Rupiah Rp. a. Giro Rp. 250,000,000
b. Valuta Asing Rp. b. Deposito Berjangka Rp.
6. Obligasi Pemerintah Rp. 7. Surat Berharga yang diterbitkan Rp.
7. Kredit yang Diberikan 8. Pinjaman Yang Diterima
a. Rupiah Rp. 400,000,000 a. Fasilitas Pendaan Jangka Pendek BI Rp.
b. Valuta Asing Rp. b. Lainnya Rp. -
8. Penyertaan Rp. 9 Ekuitas
9. Biaya Dibayar Dimuka Rp. a. Modal Disetor Rp. 2,000,000,000
10. Uang Muka Pajak Rp. - b. Agio (Disagio) Rp.
11. Aktiva Tetap Rp. 650,000,000 c. Cadangan Tujuan Rp. -
Akumulasi Penyusutan Aktiva Tetap -/- Rp. - d. Laba/Rugi Berjalan Rp. (14,000,000)
12 Rekening Antar Kantor Rp. - 10 Rekening Antar Kantor (RAK) Rp. -
13 Aktiva Lain-lain Rp. 10,000,000
TOTAL AKTIVA Rp. 2,626,000,000 TOTAL PASIVA Rp. 2,626,000,000
LAPORAN LABA/RUGI
BANK PRAKTIKUM
Periode : Januari 2013 s.d ..2013
Pos-pos
I PENDAPATAN DAN BEBAN OPERASIONAL

1. Pendapatan Bunga
1.1 Hasil bunga
a. Rupiah Rp.
b. Valuta Asing Rp.
1.2 Provisi dan Komisi
a. Rupiah Rp.
b. Valuta Asing Rp.
Jumlah Pendapatan Bunga Rp.
2. Beban Bunga
2.1 Beban Bunga
a. Rupiah Rp.
b. Valuta Asing Rp.
2.2 Komisi dan Provisi Rp.
Jumlah Beban Bunga Rp.
Pendapatan Bunga Bersih Rp.
3. Pendapatan Operasional Lainnya
3.1 Pendapatan Provisi, Komisi, Fee Rp.
3.2 Pendapatan Transaksi Valuta Asing Rp.
3.3 Pendapatan Kenaikan Nilai Surat Berharga Rp.
3.4 Pendapatan Lainnya Rp.
Jumlah Pendapatan Operasional Lainnya Rp.
Beban (Pendapatan) Penghapusan Aktiva Produktif Rp.
4. Beban Operasional Lainnya
4.1 Beban Administrasi dan Umum Rp.
4.2 Beban Personalia Rp.
4.3 Beban Penurunan Nilai Surat Berharga Rp.
4.4 Beban Transaksi Valas Rp.
4.5 Beban Promosi Rp.
4.6 Beban Lainnya Rp.
Total Beban Operasional Lainnya Rp.
LABA (RUGI) OPERASIONAL Rp.
II PENDAPATAN DAN BEBAN NON OPERASIONAL
1. Pendapatan Non Operasional Rp.
2. Beban Non Operasional Rp.
Pendapatan (Beban) Non Operasional Rp.
3 Pendapatan (Beban) Luar Biasa Rp.
III LABA/RUGI SEBELUM PAJAK PENGHASILAN Rp.
Taksiran Pajak Penghasilan -/-
Ditangguhkan Rp.
Tahun berjalan Rp.
IV LABA/RUGI TAHUN BERJALAN
Cadangan Rp.
Lainnya Rp.
LABA/RUGI BULAN : Rp.

LAPORAN LABA/RUGI
BANK PRAKTIKUM
Januari 2013 s.d ..2013
Pos-pos
-
-
-
-
1,000,000
10,000,000
3,000,000
14,000,000
(14,000,000)
-
-
-
(14,000,000)
(14,000,000)

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PERHITUNGAN BUNGA SIMPANAN NASABAH

URAIAN TRANSAKSI NOMINAL

Terima setoran tunai dari pemegang saham 2,000,000,000

Pembelian Gedung kantor (nilai Tanah Rp.200.000.000) Gedung

TANGGAL,BULAN URAIAN TRANSAKSI

1 Nop 2014 Diterima perintah transfer dari kantor cabang

14 Nop 2014 Diterima kredit nota pembayaran bunga call money

TANGGAL,BULAN KODE URAIAN TRANSAKSI DEBET

1 Nop Kas 2,000,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

1 Nop 2014 Setoran tunai pemegang saham 2,000,000,000

TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET

7 Nop 2014 Setoran rek.BI 500,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET

19 Nop Setoran giro di bank lain 500,000,000

TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET

TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET

Pencaiaran PRK 50,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

Pencairan kredit angsuran 200,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

Pencairan kredit Investasi 150,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

Beli Tanah 200,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

Beli Gedung 300,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

Beli Kendaraan kantor 50,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

Beli Mesin kantor 100,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

21 Nop Beli alat tulis 10,000,000

TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET

3 Nop Setoran rekening Giro -

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN Kode URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

18 Nop Setoran de[posito berjangka 350,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

20 Nop Setoran rek.giro bank lain

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN kode URAIAN TRANSAKSI DEBET

1 Nop Setoran pemegang saham

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

30 Nop'14 Beban Promosi 3,000,000

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET

TANGGAL,BULAN VAL URAIAN TRANSAKSI DEBET