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PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU UTANG DESEMBER 2015 Galaxy Elektronik Date Dec 2015
Description 1 Saldo awal 6 Pembelian 8 Retur Pembelian 10 Pelunasan
S001 Ref
Debit
Dec 2015
Description 1 Saldo awal 23 Pembelian
Rp Rp Rp
Dec 2015
Rp Rp Rp Rp
89,135,000
14,520,000 85,800,000
Credit 85,800,000 174,935,000 160,415,000 74,615,000
S002 Ref
Debit
Credit
Balance Debit
√ Rp
Jaya Elektronik Date
Balance Debit
√
Planet Elektronik Date
Credit
Rp Rp
104,578,000
Credit 97,900,000 202,478,000
S003 Description
1 Saldo awal 19 Pembelian
Ref
Debit
Credit
√ Rp
70,170,000
Balance Debit Rp Rp
Credit 73,700,000 143,870,000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG DESEMBER 2015 Toko Karya Sejati Date Dec 2015
Description 1 Saldo awal 2 Pelunasan 3 Penjualan
C001 Ref
Debit
√ Rp Rp
70,670,000
Toko Citra Date Dec 2015
1 Saldo awal 10 Penjualan 11 Retur Penjualan 27 Penjualan
Ref
Debit Rp
82,225,000 Rp
Rp
137,050,000
Dec 2015
Debit 94,600,000 70,670,000
Credit
Rp Rp 11,550,000 Rp Rp
Balance Debit 92,400,000 174,625,000 163,075,000 300,125,000
Credit
C003 Description
1 Saldo awal 15 Pelunasan
Ref
Debit
Credit
√ Rp
Toko Persada Date
Credit
√
Toko Indah
Dec 2015
Rp 94,600,000 Rp Rp
Balance
C002 Description
Date
Credit
Rp 118,800,000 Rp
Balance Debit 118,800,000 -
Credit
C004 Description
1 Saldo awal 24 Penjualan 29 Pelunasan
Ref
Debit
Credit
√ Rp
76,230,000 Rp
Rp Rp 83,600,000 Rp
Balance Debit 83,600,000 159,830,000 76,230,000
Credit
PT PRIMA ELEKTRONIK DAFTAR SALDO UTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
PT Galaxy Elektronik
FG.12760
6-Dec-15
Rp
74,615,000
2
PT Planet Elektronik
PE.1589
20-Nov-15
Rp
97,900,000
3
PT Planet Elektronik
PE.1602
23-Dec-15
Rp
104,578,000
4
PT Jaya Elektronik
F.Jy.3022
28-Nov-15
Rp
73,700,000
5
PT Jaya Elektronik
F.Jy.3155
19-Dec-15
Rp
70,170,000
Rp
420,963,000
PT PRIMA ELEKTRONIK DAFTAR SALDO PIUTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
PT Karya Sejati
F-12/01
12/3/2015
Rp
70,670,000
2
Toko Citra
F-11/27
11/30/2015
Rp
92,400,000
3
Toko Citra
F-12/02
12/10/2015
Rp
70,675,000
4
Toko Citra
F-12/04
12/27/2015
Rp
137,050,000
5
Toko Indah
-
-
6
Toko Persada
F-12/03
12/24/2015
0 Rp
76,230,000
Rp
447,025,000
PT PRIMA ELEKTRONIK NERACA SALDO DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200
Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning
3-1400 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200
Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200
Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income
Rp Rp Rp
Debit 402,485,700 5,000,000 447,025,000
Rp Rp Rp Rp Rp Rp Rp Rp
106,710,000 6,480,000 4,000,000 5,400,000 31,378,600 135,000,000 192,500,000 768,000,000
Rp
258,000,000
Rp
Credit
Rp
6,200,000
Rp
117,760,000
Rp
94,395,000
Rp
Rp Rp
77,720,000 0 420,963,000 0 19,200,000 42,780,000
Rp Rp Rp Rp
2,000,000 225,000,000 1,000,000,000 350,585,800
Rp Rp
1,998,300,000 205,000
Rp Rp
4,800,000 5,700,000
220,800,000
Rp Rp
Rp
22,658,000
Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000
Rp Rp Rp Rp
21,780,000 5,500,000 7,400,000 7,375,000
Rp Rp Rp
78,705,000 1,800,000 104,500,000
8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Rp
836,000
Rp
750,000
Rp
4,366,444,800 Rp
4,366,444,800
Rp Rp
5,800,000 3,500,000
Rp
-
Rp106,710,000
Rp
Rp
-
-
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank Date Dec 2014
1-1100 Description
1 31 31 31
saldo awal Penerimaan kas Pengeluaran kas Penyesuaian
Ref √ JKm-1 Rp JKk-1 AJP-1 Rp
Debit 415,554,000 Rp 405,000
Petty Cash Date Dec 2014
saldo awal
Ref
Debit
Dec 2014
1 14 31 31
Description saldo awal Retur Penjualan Penjualan Penerimaan kas
Dec 2014
Description
1 saldo awal 31 Cash Receipt 31 penyesuaian
Ref √ JU-1 Jp-1 Rp JKm-1
Debit
Description
Rp 11,550,000 Rp Rp 297,000,000 Rp
Balance Debit 389,400,000 377,850,000 744,025,000 447,025,000
Credit Rp
366,175,000 Rp
Credit
Credit
1-1400 Ref
Debit
√ CRJ-1 AJP-1
Credit Rp Rp
Merchandise Inventory Date
Credit
1-1300
Allowance for Doubtful Debt Date
Rp
Balance Debit 5,000,000
Credit
√
Accounts Receivable Date
Rp Rp 135,500,000 Rp Rp
Balance Debit 122,431,700 537,985,700 402,485,700 402,890,700
1-1200 Description
1
Credit
Balance Debit Rp Rp Rp
3,450,000 7,210,750
Credit 2,750,000 6,200,000 13,410,750
1-1500 Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
1 8 14 31 31 31
saldo awal Retur Pembelian Retur Penjualan Pembelian Penjualan Penerimaan kas
√ JU-1 JU-1 Rp Jb-1 Rp Jp-1 JKm-1
Rp 9,400,000 239,780,000 Rp Rp
Store Supplies Date Dec 2014
Description
Ref √ JPk-1 Rp AJP-1
Debit
Rp
Description
Ref
Debit
√ AJP-1
Description
1 saldo awal 31 penyesuaian
Dec 2014
Debit 5,780,000 6,480,000 3,145,000
Credit
Description
1 saldo awal 31 Penyesuaian
Rp 500,000 Rp
Balance Debit 4,000,000 3,500,000
Credit
1-1800 Ref
Debit
√ AJP-1
Credit Rp 300,000 Rp
Rp
Prepaid Income Tax Date
Credit Rp
Prepaid Insurance
Dec 2014
Rp Rp 3,335,000 Rp
Balance
1-1700
1 saldo awal 31 penyesuaian
Date
Credit
700,000
Prepaid Rent
Dec 2014
270,800,000 257,600,000 267,000,000 506,780,000 204,910,000 106,710,000
1-1600
1 saldo awal 31 Pengeluaran Kas 31 penyesuaian
Date
Rp 13,200,000 Rp Rp Rp 301,870,000 Rp 98,200,000 Rp
Balance Debit 5,400,000 5,100,000
Credit
1-1900 Ref √ AJP-1
Debit
Credit Rp
Rp 30,263,590 Rp
Balance Debit 31,378,600 1,115,010
Credit
Stock Investment Date Dec 2014
Description 1
saldo awal
1-2100 Ref
Debit
√
Rp
Land
Dec 2014
Description 1
saldo awal
Ref
Debit
Credit
Date Dec 2014
Rp
saldo awal
Ref
Debit
Description
1 saldo awal 31 penyesuaian
Rp
Credit
Ref
Debit
√ AJP-1
Balance
Credit Rp
Debit Rp Rp
2,560,000
Credit 117,760,000 120,320,000
1-3400 Description
1
Debit 768,000,000
1-3300
Vehicle At Cost Date
Credit
Balance
Credit
√
Building Accumulated Depr. Date
Debit 192,500,000
1-3200 Description
1
Balance
Credit
√
Building At Cost
Dec
Debit 135,000,000
1-3100
Date
Dec 2014
Balance
Credit
saldo awal
Ref √
Debit
Balance
Credit Rp
Debit 258,000,000
Credit
2014
Vehicle Accumulated Depr. Date Dec 2014
Description
1 saldo awal 31 penyesuaian
1-3500 Ref
Debit
√ AJP-1
Rp
Equipment Date Dec 2014
saldo awal
Ref
Debit
Dec 2014
Description
1 saldo awal 31 penyesuaian
Dec 2014
Credit 94,395,000 97,650,000
Balance
Credit Rp
Debit 220,800,000
Credit
1-3700 Ref
Debit
√ AJP-1
Credit Rp
Credit Card Date
Rp Rp
3,255,000
√
Equipment Accumulated Depr. Date
Debit
1-3600 Description
1
Balance
Credit
Balance Debit Rp Rp
1,340,000
Credit 77,720,000 79,060,000
2-1100 Description
1 saldo awal 31 Pengeluaran kas
Ref √ JKk-1 Rp
Debit 5,500,000
Credit
Balance Debit Rp Rp
Credit 5,500,000 -
Account Payable Date Dec 2014
1 8 31 31
2-1200 Description
saldo awal Jurnal Umum pembelian Pengeluaran kas
Ref √ JU-1 Rp Jb-1 JKk-1 Rp
Debit
Dec 2014
Description
Ref √ JKk-1 Rp
31 penyesuaian
AJP-1
Rp Rp Rp Rp
Rp
263,883,000
85,800,000
Debit
Credit
Credit 257,400,000 242,880,000 506,763,000 420,963,000
Balance Debit
10,800,000 Rp
Income Tax Payable Description
Debit
2-1300
1 saldo awal 31 Pengeluaran kas
Date
Balance
14,520,000
Accrued Expense Date
Credit
10,800,000
Rp Rp
Credit 10,800,000 -
Rp
10,800,000
2-1400 Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
PPN Payable Date Dec 2014
2-1500 Description
1 saldo awal 31 penyesuaian
Ref
Debit
√ AJP-1
Rp
PPN Outcome Date Dec 2014
Credit
Balance Debit Rp Rp
20,122,000
Credit 19,200,000 39,322,000
2-1600 Description
14 Retur Penjualan 31 Sales Journal 31 Cash Receipt
Ref JU-1 Rp SJ-1 CRJ-1
Debit
Credit
1,050,000 Rp Rp
33,270,000 10,560,000
Balance Debit Rp Rp Rp
Credit (1,050,000) 32,220,000 42,780,000
31 penyesuaian
AJP-1 Rp
42,780,000
PPN Income Date Dec
31 Pembelian 31 Jurnal Umum 31 penyesuaian
Ref Jb-1 Rp JU-1 AJP-1
Debit
Description
1 saldo awal 31 Pengeluaran kas
Dec 2014
Description
1 saldo awal 31 Pengeluaran kas
Dec 2014
Credit
Ref √ JKk-1 Rp
Debit
Credit
Balance Debit Rp Rp
3,500,000
Credit 5,500,000 2,000,000
2-2100 Ref √ JKk-1 Rp
Debit
Credit
Balance Debit Rp Rp
25,000,000
Credit 250,000,000 225,000,000
3-1100 Description
1
Balance Debit 23,978,000 22,658,000 -
2-1800
Common Stock Date
Rp 1,320,000 Rp 22,658,000 Rp
Rp Rp
Bank Mandiri Loan Date
Credit
23,978,000
Dividend Payable
Dec 2014
-
2-1700 Description
Date
Rp
saldo awal
Ref √
Debit
Credit
Balance Debit
Credit Rp 1,000,000,000
Retained Earnings Date Dec 2014
Description
1 saldo awal 31 penutup 31 penutup
3-1200 Ref
Debit
√ JPn-1 JPn-1 Rp
Credit Rp
Dec 2014
Description
31 penutup 31 penutup 31 penutup
Dec 2014
1 31 31 31
Description saldo awal Penjualan Penerimaan kas Penutup
Ref
Debit
Dec 2014
Description
31 Penjualan 31 Penutup
Credit
Balance Debit
JPn-1 Rp 2,010,321,000 JPn-1 Rp 1,820,646,840 JPn-1 Rp 189,674,160
Credit Rp 2,010,321,000 Rp 189,674,160 Rp -
4-1100 Ref
Debit
Credit
√ Jp-1 Rp JKm-1 Rp JPn-1 Rp 1,998,300,000
Freight Collected Date
Rp Rp Rp
189,674,160
Credit 350,585,800 540,259,960 540,259,960
3-1300
Sales of Merchandise Date
Debit
-
Income Summary Date
Balance
Balance Debit Rp Rp Rp Rp
332,700,000 105,600,000
Credit 1,560,000,000 1,892,700,000 1,998,300,000 -
4-1200 Ref Jp-1 JPn-1 Rp
Debit
Credit Rp
205,000
205,000
Balance Debit Rp Rp
Credit 205,000 -
Sales Discount Date Dec 2014
4-1300 Description
1 saldo awal 31 Penerimaan Kas 31 Penutup
Ref √ JKm-1 Rp JPn-1
Debit
Dec 2014
Rp
14 Retur Penjualan 31 penutup
Ref JU-1 Rp JPn-1
Debit
1 14 31 31 31
Description saldo awal Retur Penjualan Penjualan Penerimaan kas penutup
Dec 2014
Debit 9,700,000 11,592,000 -
Credit
Balance Debit
Credit
10,500,000 -
5-1100 Ref √ JU-1 Jp-1 Rp JKm-1 Rp JPn-1
Debit
Credit
Rp Rp 9,400,000 Rp 301,870,000 Rp 98,200,000 Rp Rp 1,482,670,000 Rp
Balance Debit 1,092,000,000 1,082,600,000 1,384,470,000 1,482,670,000 -
Credit
5-1200 Description
1 saldo awal 31 Pembelian 31 Penutup
Ref √ JPb-1 Rp JPn-1
Debit
Description
Credit Rp Rp 5,810,500 Rp
125,000 Rp
Advertising Expenses Date
Rp 10,500,000 Rp
Rp
Freight Paid Date
Credit
10,500,000
Cost of Goods Sold
Dec 2014
Balance
4-1400 Description
Date
Rp Rp 11,592,000 Rp
1,892,000
Sales Return Date
Credit
Balance Debit 5,685,500 5,810,500 -
Credit
6-1100 Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
1 saldo awal 31 Pengeluaran kas 31 penutup
√ JPk-1 Rp JPn-1
825,000 Rp
Telephone, Water, and Electricity Date Dec 2014
Description
1 saldo awal 31 penyesuaian 31 Penutup
Dec 2014
Ref √ AJP-1 Rp JPn-1
Debit
Description
Description
1 saldo awal 31 penyesuaian 31 Penutup
Rp
Ref √ AJP-1 Rp JPn-1
Debit
Dec 2014
Description
1 saldo awal 31 Pengeluaran Kas 31 penutup
Credit Rp Rp 6,000,000 Rp
500,000 Rp
Balance Debit 21,780,000 23,080,000 -
Credit
Balance Debit 5,500,000 6,000,000 -
Credit
6-1400 Ref √ AJP-1 Rp JPn-1
Debit
Credit Rp Rp 10,735,000 Rp
3,335,000 Rp
Maintenance and Repair Expense Date
Rp Rp 23,080,000 Rp
1,300,000
Store Supplies Expenses
Dec 2014
Credit
6-1300
1 saldo awal 31 penyesuaian 31 penutup
Date
12,500,000 13,325,000 -
6-1200
Rent Expenses Date
Rp Rp 13,325,000 Rp
Balance Debit 7,400,000 10,735,000 -
Credit
6-1500 Ref √ JPk-1 Rp JPn-1
Debit
Credit
875,000 Rp
Rp Rp 7,375,000 Rp
Balance Debit 6,500,000 7,375,000 -
Credit
Bad Debt Expenses Date Dec 2014
Description
31 penyesuaian 31 penutup
6-1600 Ref AJP-1 Rp JPn-1
Debit 7,210,750
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
Ref √ AJP-1 Rp JPn-1
Debit
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
Dec 2014
Rp Rp 85,860,000 Rp
Rp
Credit
Balance Debit 78,705,000 85,860,000 -
Credit
6-1800 Ref √ AJP-1 Rp JPn-1
Debit
Credit Rp Rp 2,100,000 Rp
300,000 Rp
Balance Debit 1,800,000 2,100,000 -
Credit
6-1900 Ref √ AJP-1 Rp JPn-1
Debit
Credit
9,500,000 Rp
Interest Income Date
Credit
7,155,000
Wages & Salaries Expenses Date
Balance Debit 7,210,750 -
6-1700
Insurance Expenses Date
Rp 7,210,750 Rp
Rp
Depreciation Expenses Date
Credit
Rp Rp 114,000,000 Rp
Balance Debit 104,500,000 114,000,000 -
Credit
8-1100 Description
1 saldo awal 31 Penyesuaian 31 Penutup
Ref √ AJP-1 JPn-1 Rp
Debit
Credit Rp
5,280,000
480,000
Balance Debit Rp Rp Rp
Credit 4,800,000 5,280,000 -
Dividen Income Date Dec 2014
8-1200 Description
1 saldo awal 31 penutup
Ref √ JPn-1 Rp
Debit
Dec 2014
Description
1 saldo awal 31 Cash Receipt 31 penutup
Dec 2014
Description
1 saldo awal 31 Pengeluaran kas 31 penutup
Ref
Dec 2014
Description
1 saldo awal 31 Penyesuaian 31 penutup
Income Tax Expenses
Rp Rp
√ CRJ-1 JPn-1 Rp
Debit
Credit
Credit 5,700,000 -
Rp
Balance Debit
Credit
836,000
Rp Rp
836,000
836,000 -
9-1100 Ref √ JKk-1 Rp JPn-1
Debit
Credit Rp Rp 5,800,000 Rp
2,500,000 Rp
Bank Service Charge Date
Debit
8-1300
Interest Expenses Date
Balance
5,700,000
Late Fees Collected Date
Credit
Balance Debit 3,300,000 5,800,000 -
Credit
9-1200 Ref √ AJP-1 Rp JPn-1
Debit
Credit
75,000 Rp
9-1300
Rp Rp 3,575,000 Rp
Balance Debit 3,500,000 3,575,000 -
Credit
Date Dec 2014
Description
31 Penyesuaian 31 penutup
Ref AJP-1 Rp JPn-1
Debit 30,263,590
Description
Dec 2014
Description
1 saldo awal 31 penutup
Ref
Debit
Description
Credit
Credit
Balance Debit
Credit
9-1500 Ref
Debit
√ JPn-1
Credit Rp 750,000 Rp
Rp
Late Fee Expenses Date
Balance Debit 30,263,590 -
9-1400
Miscellalneous Expenses Date
Rp 30,263,590 Rp
Rp
Gain/Loss Sales Vehicle Date
Credit
Balance Debit 750,000 -
Credit
9-1600 Ref
Debit
Credit
Balance Debit
Credit
PT PRIMA ELEKTRO JURNAL PENERIMAAN KAS DESEMBER 2015
Date
Invoice Description No.
Debit Ref
Cash In Bank
2
BKM12-1 PT Karya Sejati
Rp
15
BKM12-2 Toko Indah
Rp 118,800,000
16
NK-01 Penjualan Tunai
Sales Discount
92,708,000 Rp
BKM12-3 Piutang dihapuskan
Rp
3,450,000
29
BKM12-4 Toko Persada
Rp
84,436,000
Acc. No
Amount
1,892,000
Rp 116,160,000
27
Credit
5-1100
Rp
Rp
94,600,000
Rp
118,800,000
98,200,000
Rp
Rp 415,554,000 Rp
1,892,000
Rp
Amount Rp 415,554,000 Rp 1,892,000 Rp 98,200,000
Rp 515,646,000
83,600,000
98,200,000 Rp 297,000,000
Recapitulation Debit Acc. No. 1-1100 4-1300 5-1100
Account Receivable
Credit Acc. No. Amount 1-1300 Rp 297,000,000 4-1100 Rp 105,600,000 2-1600 Rp 10,560,000 1-1500 Rp 98,200,000 1-1400 Rp 3,450,000 8-1300 Rp 836,000
Rp 515,646,000
Acc. No
Amount
-
-
4-1100
Rp
105,600,000
2-1600
Rp
10,560,000
1-1500
Rp
98,200,000
1-1400
Rp
3,450,000
8-1300
Rp
836,000
Rp
218,646,000
PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015
Date
Invoice No.
Debit Description
1 10 17 19 20
BKK12-1 BKK12-2 BKK12-3 BKK12-4 BKK12-5
Gaji Karyawan PT Galaxy Elektronik Hutang Dividen Pembayaran Kartu Kredit Pembayaran Hutang
30
BKK12-6 Pengisian Kas Kecil
Ref
Rp
Rp
Credit Other
Account Payable
Acc. No. 2-1300
Rp
2-1800 2-1100 2-2100 9-1100
Rp Rp Rp Rp
6-1100 2-1300 2-1300 1-1600 6-1500
Rp Rp Rp Rp Rp
85,800,000
85,800,000
Cash in Bank
Amount
Rp
9,500,000 Rp Rp 3,500,000 Rp 5,500,000 Rp 25,000,000 Rp 2,500,000 825,000 Rp
9,500,000 85,800,000 3,500,000 5,500,000 27,500,000 3,700,000
700,000 600,000 700,000 875,000 49,700,000 Rp
135,500,000
RECAPITULATION Acc. No. 2-1200
Debit Amount Rp 85,800,000
2-1300 2-1800 2-1100 2-2100 9-1100
Rp Rp Rp Rp Rp
10,800,000 3,500,000 5,500,000 25,000,000 2,500,000
6-1100 1-1600 6-1500
Rp Rp Rp
825,000 700,000 875,000
Rp 135,500,000
Credit Acc. No. 1-1100
Amount Rp 135,500,000
Rp
135,500,000
Other Acc. No.
Amount
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015 Date
Invoice No.
1 2 4 8 11
VKK12-1 VKK12-2 VKK12-3 VKK12-4 VKK12-5
Debit
Description
Acc. No
Advertising Expense Telepon, Water, and Electricity Expense Telepon, Water, and Electricity Expense Store Supplies Maintenance and Repair Expense
6-1100 2-1300 2-1300 1-1600 6-1500
Credit
Amount
Rp Rp Rp Rp Rp
Rp
825,000 700,000 600,000 700,000 875,000
825,000 700,000 600,000 700,000 875,000
3,700,000 Rp
3,700,000
Recapitulation Debit Acc. No.
6-1100 2-1300 1-1600 6-1500
Amount
Rp Rp Rp Rp
825,000 1,300,000 700,000 875,000
Rp
3,700,000
Credit Acc. No. 1-1200
Petty Cash
Rp Rp Rp Rp Rp
Rp
Amount 3,700,000
Rp
3,700,000
PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015 Date
8
14
Doc. No
Description
Ref
Debit
BM12-1 Account Payable PPN Income Merchandise Inventory
2-1200 2-1700 1-1500
14,520,000.00
NK12-1 Sales Return PPN Outcome Account Receivable Merchandise Inventory Cost of Goods Sold
4-1400 2-1600 1-1300 1-1500 5-1100
10,500,000.00 1,050,000.00
Acc. No. 2-1200 4-1400 2-1600 1-1500
Total
RECAPITULATION Debit Amount 14,520,000.00 10,500,000.00 1,050,000.00 9,400,000.00
35,470,000.00
Acc. No. 2-1700 1-1500 1-1300 5-1100
Credit
1,320,000.00 13,200,000.00
11,550,000.00 9,400,000.00 9,400,000.00
Credit Amount 1,320,000.00 13,200,000.00 11,550,000.00 9,400,000.00
35,470,000.00
PT PRIMA ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015
Date 7 19 23
Invoice No.
Debit Description
FG.12760 PT Falaxy Elektronik F.Jy.3155 PT Jaya Elektronik PE.1602 PT Planet Elektronik
Ref
Credit
Merchandise PPN Income Freigt Paid Account Payable Inventory Rp 81,000,000 Rp 8,100,000 Rp 35,000 Rp 89,135,000 Rp 63,750,000 Rp 6,375,000 Rp 45,000 Rp 70,170,000 Rp 95,030,000 Rp 9,503,000 Rp 45,000 Rp 104,578,000
Rp 239,780,000 Rp
23,978,000 Rp
125,000 Rp
263,883,000
RECAPITULATION Debit Acc. No. 1-1500 2-1700 5-1200
Credit
Amount Rp 239,780,000 Rp 23,978,000 Rp 125,000 Rp
263,883,000
Acc. No. 2-1200
Rp
Amount 263,883,000
Rp
263,883,000
PT PRIMA ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit
Date
Invoice No.
Description
3 10 24 27
F-12/01 F-12/02 F-12/03 F-12/04
PT Karya Sejati Toko Citra Toko Persada Toko Citra
Ref
Acc. No. 1-1300 5-1100
Account Receivable Rp Rp Rp Rp
70,670,000 82,225,000 76,230,000 137,050,000
Rp
366,175,000 Rp
Rp Rp Rp Rp
668,045,000
Sales of Merchandise
57,800,000 67,200,000 63,000,000 113,870,000
Rp Rp Rp Rp
64,200,000 74,700,000 69,300,000 124,500,000
301,870,000 Rp
332,700,000
RECAPITULATION DEBIT Amount Acc. No. Rp 366,175,000 1-1500 Rp 301,870,000 4-1100 2-1600 4-1200 Rp
Credit
CGS (Dr.) / Merchandise Inventory (Cr.)
CREDIT Amount Rp Rp Rp Rp
301,870,000 332,700,000 33,270,000 205,000
Rp
668,045,000
Credit PPN Outcome
Freight Collected
Rp Rp Rp Rp
6,420,000 7,470,000 6,930,000 12,450,000
Rp Rp Rp Rp
50,000 55,000 100,000
Rp
33,270,000 Rp
205,000
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 PAC 07VD
AC 400 WATT IN
Date Dec 2014
Invoice No.
Description
Quantity
Price
OUT Amount
Quantity
Price
BALANCE Amount
1 Saldo Awal 3 F-12/01 Penjualan 7 FG.12760 Pembelian
15
3,000,000
45,000,000
9
BM12-1
Retur Pembelian
-2
3,000,000
(6,000,000)
10
F-12/02
Penjualan
12
2,900,000
34,800,000
11
NK12-1
Retur Penjualan
-2
2,900,000
(5,800,000)
16
NK-01
Penjualan Tunai
14
2,900,000
40,600,000
6 2
2,900,000 3,000,000
17,400,000 6,000,000
11 8 1
3,000,000 2,950,000 2,920,000
33,000,000 23,600,000 2,920,000
10
19 F.Jy.3155 Pembelian
8
2,950,000
23,600,000
23
PE.1602
Pembelian
14
2,920,000
40,880,000
24
F-12/03
Penjualan
27
F-12/04
Penjualan
2,900,000
29,000,000
Quantity
Price
Amount
40 30 30 15 30 13 18 13 20 13 6 13 6 13 8 6 13 8 14
2,900,000 2,900,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,950,000 2,900,000 3,000,000 2,950,000 2,920,000
116,000,000 87,000,000 87,000,000 45,000,000 87,000,000 39,000,000 52,200,000 39,000,000 58,000,000 39,000,000 17,400,000 39,000,000 17,400,000 39,000,000 23,600,000 17,400,000 39,000,000 23,600,000 40,880,000
11 8 14 0 0 13
3,000,000 2,950,000 2,920,000 3,000,000 2,950,000 2,920,000
33,000,000 23,600,000 40,880,000 37,960,000 -
9,400,000
PAC 05WD
AC 690 WATT IN
Date Dec 2015
Invoice No.
Description
1 Saldo Awal 3 F-12/01 Penjualan 7 FG.12760 Pembelian 8 BM12-1 Retur Pembelian 10 F-12/02 Penjualan 11 NK12-1 Retur Penjualan 16 NK-01 Penjualan Tunai 19 F.Jy.3155 Pembelian
Quantity
10 -2
Price
3,600,000 3,600,000
OUT Amount
Quantity
Price
BALANCE Amount
8
3,600,000
28,800,000
9 (1) 16
3,600,000 3,600,000 3,600,000
32,400,000 (3,600,000) 57,600,000
36,000,000 (7,200,000)
11
3,650,000
40,150,000
15
3,610,000
54,150,000
23
PE.1602
Pembelian
24
F-12/03
Penjualan
11
3,600,000
39,600,000
27
F-12/04
Penjualan
8 7
3,600,000 3,650,000
28,800,000 25,550,000
Quantity 43 35 45 43 34 35 19 19 11 19 11 15 8 11 15 4 15
Price 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,650,000 3,600,000 3,650,000 3,610,000 3,600,000 3,650,000 3,610,000 3,650,000 3,610,000
Amount 154,800,000 126,000,000 162,000,000 154,800,000 122,400,000 126,000,000 68,400,000 68,400,000 40,150,000 68,400,000 40,150,000 54,150,000 28,800,000 40,150,000 54,150,000 14,600,000 54,150,000
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31
31
31
31
31
Doc. No Description BM12-2 Bank Service Charge Cash in Bank Interest Income
Ref 9-1200 1-1100 8-1100
BM12-3 Wages & Salaries Expenses Telepon, Water, and Electricity Expense Accrued Expenses
6-1900 6-1200 2-1300
Rp Rp
BM12-4 Insurance Expenses Rent Expenses Store Supplies Expenses Bad Debt Expenses Prepaid Insurance Prepaid Rent Store Supplies Allowance for Doubtful Debt
6-1800 6-1300 6-1400 6-1600 1-1800 1-1700 1-1600 1-1400
Rp Rp Rp Rp
BM12-5 Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.
6-1700 1-3300 1-3500 1-3700
Rp
BM12-6 PPN Outcome PPN Income PPN Payable Income Tax Expense Prepaid Income Tax
2-1600 2-1700 2-1500 9-1300 1-1900
Rp
Rp Rp
Rp
Rp
Debit 75,000 405,000
Credit
Rp
480,000
Rp
10,800,000
Rp Rp Rp Rp
300,000 500,000 3,335,000 7,210,750
Rp Rp Rp
2,560,000 3,255,000 1,340,000
Rp Rp
22,658,000 20,122,000
Rp
30,263,590
102,824,340 Rp
102,824,340
9,500,000 1,300,000
300,000 500,000 3,335,000 7,210,750
7,155,000
42,780,000
30,263,590
PT PRIMA ELEKTRONIK NERACA SALDO SETELAH PENYESUAIAN DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200 3-1300 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200
Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Debit 402,890,700 5,000,000 447,025,000
Credit
Rp
13,410,750
Rp
120,320,000
Rp
97,650,000
Rp
79,060,000
Rp Rp
420,963,000 10,800,000
Rp
39,322,000
Rp Rp Rp Rp
2,000,000 225,000,000 1,000,000,000 350,585,800
Rp Rp
1,998,300,000 205,000
Rp Rp
5,280,000 5,700,000
106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 258,000,000 220,800,000
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000
8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Rp
836,000
4,369,432,550
Rp Rp Rp
5,800,000 3,575,000 30,263,590
Rp
750,000
Rp
4,369,432,550 Rp
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200 3-1300 4-1100 4-1200 4-1300
Account Name Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning Income Summary Sales of Merchandise Freight Collected Sales Discount
Unadjusted Trial Balance Dr. Cr. 402,485,700 5,000,000 447,025,000 6,200,000 106,710,000 6,480,000 4,000,000 5,400,000 31,378,600 135,000,000 192,500,000 768,000,000 117,760,000 258,000,000 94,395,000 220,800,000 77,720,000 420,963,000 19,200,000 42,780,000 22,658,000 2,000,000 225,000,000 1,000,000,000 350,585,800
1,998,300,000 205,000 11,592,000
Adjustments Dr. Cr. 405,000
7,210,750 3,335,000 500,000 300,000 30,263,590
2,560,000 3,255,000 1,340,000
10,800,000 20,122,000 42,780,000 22,658,000
Adjusted Trial Balance Dr. Cr. 402,890,700 5,000,000 447,025,000 13,410,750 106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 120,320,000 258,000,000 97,650,000 220,800,000 79,060,000 420,963,000 10,800,000 39,322,000 2,000,000 225,000,000 - 1,000,000,000 350,585,800 - 1,998,300,000 205,000 11,592,000 -
Income Statement Dr. Cr.
11,592,000
1,998,300,000 205,000 -
Balance Dr. Cr. 402,890,700 5,000,000 447,025,000 13,410,750 106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 120,320,000 258,000,000 97,650,000 220,800,000 79,060,000 420,963,000 10,800,000 39,322,000 2,000,000 225,000,000 - 1,000,000,000 350,585,800 -
4-1400 5-1100 5-1200 6-1100 6-1200
Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
10,500,000 1,482,670,000 5,810,500 13,325,000 21,780,000 5,500,000 7,400,000 7,375,000
10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000
1,300,000 500,000 3,335,000 7,210,750 7,155,000 300,000 9,500,000
78,705,000 1,800,000 104,500,000 4,800,000 5,700,000 836,000 5,800,000 3,500,000
480,000
75,000 30,263,590
750,000 4,366,444,800
4,366,444,800
102,824,340
102,824,340
5,800,000 3,575,000 30,263,590 750,000 4,369,432,550
-
-
5,280,000 5,700,000 836,000 -
4,369,432,550
10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000 5,800,000 3,575,000 30,263,590 750,000 1,820,646,840 189,674,160 189,674,160
5,280,000 5,700,000 836,000 2,010,321,000
2,548,785,710
189,674,160
2,548,785,710
2,359,111,550 189,674,160 2,548,785,710
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI Untuk Periode yang Berakhir 31 Desember 2015 Sales of Merchandise Freight Collected Sales Discount Sales Return Net Sales Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit Operating Expenses: Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Total Operating Expenses Operating Profit Other Income/Expenses: Interest Income Deviden Income Late Fees Collected Total Other Income Interest Expense Bank Service Charge Miscellaneous Expense Total other expenses Total Other Income/Expenses Net Profit Before Tax
Rp Rp
Rp Rp
1,998,300,000 205,000
Rp Rp
22,092,000 1,976,413,000
Rp Rp
1,488,480,500 487,932,500
Rp Rp
269,685,750 218,246,750
Rp Rp
1,691,000 219,937,750
Rp Rp
30,263,590 189,674,160
11,592,000 10,500,000
Rp 1,482,670,000 Rp 5,810,500
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp
13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000
5,280,000 5,700,000 836,000 Rp
11,816,000
Rp
10,125,000
5,800,000 3,575,000 750,000
Rp Koreksi Fiskal: - Bad Debt Expense Rp - Interest Income Rp - Gain/Loss Sales of Vehicle Rp - Dividend Income Rp Total Koreksi Fiskal Penghasilan Kena Pajak Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Net Income After Tax
219,937,750
7,210,750 (5,280,000) (5,700,000) Rp (3,769,250) Rp 216,168,500
PT PRIMA ELEKTRONIK LAPORAN LABA DITAHAN Untuk Periode yang Berakhir 31 Desember 2015 Description
Cammond Stock
Retained Earning
Saldo 30 November 2015
Rp
1,000,000,000.00 Rp
Issuance share Capital
Rp
-
Rp
Net Income
Rp
-
Rp
Devidends
Rp
-
Rp
Saldo 31 Desember 2015
Rp
1,000,000,000.00 Rp
Total
350,585,800.00 Rp
-
Rp
189,674,160.00 Rp -
Rp
540,259,960.00 Rp
1,350,585,800.00
189,674,160.00 1,540,259,960.00
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 ASSET Current Assets: Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Total current assets Fixed Assets: Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Total Fixed Assets TOTAL ASSETS
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
LIABILITIES & EQUITY Current Liabilities: Accounts Payable Accrued Expense PPN Payable Dividen Payable Total Current Liabilities
402,890,700 5,000,000 447,025,000 (13,410,750) 106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000
Rp 768,000,000 Rp (120,320,000) Rp Rp 258,000,000 Rp (97,650,000) Rp Rp 220,800,000 Rp
(79,060,000) Rp
420,963,000 10,800,000 39,322,000 2,000,000
Rp Rp
1,000,000,000 540,259,960
Long Term Liabilities: Bank Mandiri Loan Total Liabilities Rp
Rp
Rp Rp Rp Rp
192,500,000
1,096,074,960 Equity: Common Stock Retained Earning Total Equity
647,680,000 160,350,000 141,740,000 Rp Rp
1,142,270,000 2,238,344,960 TOTAL LIABILITIES & EQUITY
Rp
473,085,000
Rp Rp
225,000,000 698,085,000
Rp
1,540,259,960
Rp
2,238,344,960
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS Untuk Periode yang Berakhir 31 Desember 2015 - Arus Kas dari Aktivitas Operasi: Laba bersih Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Accounts Payable Accrued Expense Dividend Payable PPN Payable Bank Mandiri Loan Arus Kas dari Aktivitas Operasi
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
- Arus Kas dari Aktivitas Investasi Land Building At Cost Arus Kas dari Aktivitas Investasi
Rp Rp
- Arus Kas dari Aktivitas Pendanaan Common Stock Retained Earnings Arus Kas dari Aktivitas Pendanaan Kenaikan/Penurunan Arus Kas
Rp Rp
189,674,160.00 (447,025,000.00) 13,410,750.00 (106,710,000.00) (3,145,000.00) (3,500,000.00) (5,100,000.00) (1,115,010.00) (135,000,000.00) 120,320,000.00 (258,000,000.00) 97,650,000.00 (220,800,000.00) 79,060,000.00 420,963,000.00 10,800,000.00 2,000,000.00 39,322,000.00 225,000,000.00 Rp
17,804,900.00
Rp
(960,500,000.00)
Rp Rp
1,350,585,800.00 407,890,700.00
(192,500,000.00) (768,000,000.00)
1,000,000,000.00 350,585,800.00
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Date
Description
Ref
Debit
Credit
Des
Sales of Merchandise
4-1100
Rp
1,998,300,000
31
Freight Collected Interest Income Deviden Income Late Fees Collected Income Summary
4-1200 8-1100 8-1200 8-1300 3-1400
Rp Rp Rp Rp
205,000 5,280,000 5,700,000 836,000
Income Summary Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
3-1400 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 9-1100 9-1200 9-1300 9-1500
Rp
Income Summary Retained Earnings
3-1400 3-1200
Rp
Retained Earnings Dividends
3-1200 3-1300
Rp
31
Rent Expense Store Supplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Expense Bank Service Charge Income Tax Expense Miscellaneous Expense 31
31
Rp
Rp
2,010,321,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000 5,800,000 3,575,000 30,263,590 750,000
Rp
189,674,160
Rp
-
4,020,642,000 Rp
4,020,642,000
1,820,646,840
189,674,160
-
PT PRIMA ELEKTRONIK NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200
Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp
Debit 402,890,700 5,000,000 447,025,000
Credit
Rp
13,410,750
Rp
120,320,000
Rp
97,650,000
Rp
79,060,000
Rp Rp
420,963,000 10,800,000
Rp
39,322,000
Rp Rp Rp Rp
2,000,000 225,000,000 1,000,000,000 540,259,960
2,548,785,710 Rp
2,548,785,710
106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 258,000,000 220,800,000
Description 1 Saldo awal 6 Pembelian 8 Retur Pembelian 10 Pelunasan
S001 Ref
Debit
Dec 2015
Description 1 Saldo awal 23 Pembelian
Rp Rp Rp
Dec 2015
Rp Rp Rp Rp
89,135,000
14,520,000 85,800,000
Credit 85,800,000 174,935,000 160,415,000 74,615,000
S002 Ref
Debit
Credit
Balance Debit
√ Rp
Jaya Elektronik Date
Balance Debit
√
Planet Elektronik Date
Credit
Rp Rp
104,578,000
Credit 97,900,000 202,478,000
S003 Description
1 Saldo awal 19 Pembelian
Ref
Debit
Credit
√ Rp
70,170,000
Balance Debit Rp Rp
Credit 73,700,000 143,870,000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG DESEMBER 2015 Toko Karya Sejati Date Dec 2015
Description 1 Saldo awal 2 Pelunasan 3 Penjualan
C001 Ref
Debit
√ Rp Rp
70,670,000
Toko Citra Date Dec 2015
1 Saldo awal 10 Penjualan 11 Retur Penjualan 27 Penjualan
Ref
Debit Rp
82,225,000 Rp
Rp
137,050,000
Dec 2015
Debit 94,600,000 70,670,000
Credit
Rp Rp 11,550,000 Rp Rp
Balance Debit 92,400,000 174,625,000 163,075,000 300,125,000
Credit
C003 Description
1 Saldo awal 15 Pelunasan
Ref
Debit
Credit
√ Rp
Toko Persada Date
Credit
√
Toko Indah
Dec 2015
Rp 94,600,000 Rp Rp
Balance
C002 Description
Date
Credit
Rp 118,800,000 Rp
Balance Debit 118,800,000 -
Credit
C004 Description
1 Saldo awal 24 Penjualan 29 Pelunasan
Ref
Debit
Credit
√ Rp
76,230,000 Rp
Rp Rp 83,600,000 Rp
Balance Debit 83,600,000 159,830,000 76,230,000
Credit
PT PRIMA ELEKTRONIK DAFTAR SALDO UTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
PT Galaxy Elektronik
FG.12760
6-Dec-15
Rp
74,615,000
2
PT Planet Elektronik
PE.1589
20-Nov-15
Rp
97,900,000
3
PT Planet Elektronik
PE.1602
23-Dec-15
Rp
104,578,000
4
PT Jaya Elektronik
F.Jy.3022
28-Nov-15
Rp
73,700,000
5
PT Jaya Elektronik
F.Jy.3155
19-Dec-15
Rp
70,170,000
Rp
420,963,000
PT PRIMA ELEKTRONIK DAFTAR SALDO PIUTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
PT Karya Sejati
F-12/01
12/3/2015
Rp
70,670,000
2
Toko Citra
F-11/27
11/30/2015
Rp
92,400,000
3
Toko Citra
F-12/02
12/10/2015
Rp
70,675,000
4
Toko Citra
F-12/04
12/27/2015
Rp
137,050,000
5
Toko Indah
-
-
6
Toko Persada
F-12/03
12/24/2015
0 Rp
76,230,000
Rp
447,025,000
PT PRIMA ELEKTRONIK NERACA SALDO DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200
Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning
3-1400 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200
Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200
Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income
Rp Rp Rp
Debit 402,485,700 5,000,000 447,025,000
Rp Rp Rp Rp Rp Rp Rp Rp
106,710,000 6,480,000 4,000,000 5,400,000 31,378,600 135,000,000 192,500,000 768,000,000
Rp
258,000,000
Rp
Credit
Rp
6,200,000
Rp
117,760,000
Rp
94,395,000
Rp
Rp Rp
77,720,000 0 420,963,000 0 19,200,000 42,780,000
Rp Rp Rp Rp
2,000,000 225,000,000 1,000,000,000 350,585,800
Rp Rp
1,998,300,000 205,000
Rp Rp
4,800,000 5,700,000
220,800,000
Rp Rp
Rp
22,658,000
Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000
Rp Rp Rp Rp
21,780,000 5,500,000 7,400,000 7,375,000
Rp Rp Rp
78,705,000 1,800,000 104,500,000
8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Rp
836,000
Rp
750,000
Rp
4,366,444,800 Rp
4,366,444,800
Rp Rp
5,800,000 3,500,000
Rp
-
Rp106,710,000
Rp
Rp
-
-
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank Date Dec 2014
1-1100 Description
1 31 31 31
saldo awal Penerimaan kas Pengeluaran kas Penyesuaian
Ref √ JKm-1 Rp JKk-1 AJP-1 Rp
Debit 415,554,000 Rp 405,000
Petty Cash Date Dec 2014
saldo awal
Ref
Debit
Dec 2014
1 14 31 31
Description saldo awal Retur Penjualan Penjualan Penerimaan kas
Dec 2014
Description
1 saldo awal 31 Cash Receipt 31 penyesuaian
Ref √ JU-1 Jp-1 Rp JKm-1
Debit
Description
Rp 11,550,000 Rp Rp 297,000,000 Rp
Balance Debit 389,400,000 377,850,000 744,025,000 447,025,000
Credit Rp
366,175,000 Rp
Credit
Credit
1-1400 Ref
Debit
√ CRJ-1 AJP-1
Credit Rp Rp
Merchandise Inventory Date
Credit
1-1300
Allowance for Doubtful Debt Date
Rp
Balance Debit 5,000,000
Credit
√
Accounts Receivable Date
Rp Rp 135,500,000 Rp Rp
Balance Debit 122,431,700 537,985,700 402,485,700 402,890,700
1-1200 Description
1
Credit
Balance Debit Rp Rp Rp
3,450,000 7,210,750
Credit 2,750,000 6,200,000 13,410,750
1-1500 Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
1 8 14 31 31 31
saldo awal Retur Pembelian Retur Penjualan Pembelian Penjualan Penerimaan kas
√ JU-1 JU-1 Rp Jb-1 Rp Jp-1 JKm-1
Rp 9,400,000 239,780,000 Rp Rp
Store Supplies Date Dec 2014
Description
Ref √ JPk-1 Rp AJP-1
Debit
Rp
Description
Ref
Debit
√ AJP-1
Description
1 saldo awal 31 penyesuaian
Dec 2014
Debit 5,780,000 6,480,000 3,145,000
Credit
Description
1 saldo awal 31 Penyesuaian
Rp 500,000 Rp
Balance Debit 4,000,000 3,500,000
Credit
1-1800 Ref
Debit
√ AJP-1
Credit Rp 300,000 Rp
Rp
Prepaid Income Tax Date
Credit Rp
Prepaid Insurance
Dec 2014
Rp Rp 3,335,000 Rp
Balance
1-1700
1 saldo awal 31 penyesuaian
Date
Credit
700,000
Prepaid Rent
Dec 2014
270,800,000 257,600,000 267,000,000 506,780,000 204,910,000 106,710,000
1-1600
1 saldo awal 31 Pengeluaran Kas 31 penyesuaian
Date
Rp 13,200,000 Rp Rp Rp 301,870,000 Rp 98,200,000 Rp
Balance Debit 5,400,000 5,100,000
Credit
1-1900 Ref √ AJP-1
Debit
Credit Rp
Rp 30,263,590 Rp
Balance Debit 31,378,600 1,115,010
Credit
Stock Investment Date Dec 2014
Description 1
saldo awal
1-2100 Ref
Debit
√
Rp
Land
Dec 2014
Description 1
saldo awal
Ref
Debit
Credit
Date Dec 2014
Rp
saldo awal
Ref
Debit
Description
1 saldo awal 31 penyesuaian
Rp
Credit
Ref
Debit
√ AJP-1
Balance
Credit Rp
Debit Rp Rp
2,560,000
Credit 117,760,000 120,320,000
1-3400 Description
1
Debit 768,000,000
1-3300
Vehicle At Cost Date
Credit
Balance
Credit
√
Building Accumulated Depr. Date
Debit 192,500,000
1-3200 Description
1
Balance
Credit
√
Building At Cost
Dec
Debit 135,000,000
1-3100
Date
Dec 2014
Balance
Credit
saldo awal
Ref √
Debit
Balance
Credit Rp
Debit 258,000,000
Credit
2014
Vehicle Accumulated Depr. Date Dec 2014
Description
1 saldo awal 31 penyesuaian
1-3500 Ref
Debit
√ AJP-1
Rp
Equipment Date Dec 2014
saldo awal
Ref
Debit
Dec 2014
Description
1 saldo awal 31 penyesuaian
Dec 2014
Credit 94,395,000 97,650,000
Balance
Credit Rp
Debit 220,800,000
Credit
1-3700 Ref
Debit
√ AJP-1
Credit Rp
Credit Card Date
Rp Rp
3,255,000
√
Equipment Accumulated Depr. Date
Debit
1-3600 Description
1
Balance
Credit
Balance Debit Rp Rp
1,340,000
Credit 77,720,000 79,060,000
2-1100 Description
1 saldo awal 31 Pengeluaran kas
Ref √ JKk-1 Rp
Debit 5,500,000
Credit
Balance Debit Rp Rp
Credit 5,500,000 -
Account Payable Date Dec 2014
1 8 31 31
2-1200 Description
saldo awal Jurnal Umum pembelian Pengeluaran kas
Ref √ JU-1 Rp Jb-1 JKk-1 Rp
Debit
Dec 2014
Description
Ref √ JKk-1 Rp
31 penyesuaian
AJP-1
Rp Rp Rp Rp
Rp
263,883,000
85,800,000
Debit
Credit
Credit 257,400,000 242,880,000 506,763,000 420,963,000
Balance Debit
10,800,000 Rp
Income Tax Payable Description
Debit
2-1300
1 saldo awal 31 Pengeluaran kas
Date
Balance
14,520,000
Accrued Expense Date
Credit
10,800,000
Rp Rp
Credit 10,800,000 -
Rp
10,800,000
2-1400 Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
PPN Payable Date Dec 2014
2-1500 Description
1 saldo awal 31 penyesuaian
Ref
Debit
√ AJP-1
Rp
PPN Outcome Date Dec 2014
Credit
Balance Debit Rp Rp
20,122,000
Credit 19,200,000 39,322,000
2-1600 Description
14 Retur Penjualan 31 Sales Journal 31 Cash Receipt
Ref JU-1 Rp SJ-1 CRJ-1
Debit
Credit
1,050,000 Rp Rp
33,270,000 10,560,000
Balance Debit Rp Rp Rp
Credit (1,050,000) 32,220,000 42,780,000
31 penyesuaian
AJP-1 Rp
42,780,000
PPN Income Date Dec
31 Pembelian 31 Jurnal Umum 31 penyesuaian
Ref Jb-1 Rp JU-1 AJP-1
Debit
Description
1 saldo awal 31 Pengeluaran kas
Dec 2014
Description
1 saldo awal 31 Pengeluaran kas
Dec 2014
Credit
Ref √ JKk-1 Rp
Debit
Credit
Balance Debit Rp Rp
3,500,000
Credit 5,500,000 2,000,000
2-2100 Ref √ JKk-1 Rp
Debit
Credit
Balance Debit Rp Rp
25,000,000
Credit 250,000,000 225,000,000
3-1100 Description
1
Balance Debit 23,978,000 22,658,000 -
2-1800
Common Stock Date
Rp 1,320,000 Rp 22,658,000 Rp
Rp Rp
Bank Mandiri Loan Date
Credit
23,978,000
Dividend Payable
Dec 2014
-
2-1700 Description
Date
Rp
saldo awal
Ref √
Debit
Credit
Balance Debit
Credit Rp 1,000,000,000
Retained Earnings Date Dec 2014
Description
1 saldo awal 31 penutup 31 penutup
3-1200 Ref
Debit
√ JPn-1 JPn-1 Rp
Credit Rp
Dec 2014
Description
31 penutup 31 penutup 31 penutup
Dec 2014
1 31 31 31
Description saldo awal Penjualan Penerimaan kas Penutup
Ref
Debit
Dec 2014
Description
31 Penjualan 31 Penutup
Credit
Balance Debit
JPn-1 Rp 2,010,321,000 JPn-1 Rp 1,820,646,840 JPn-1 Rp 189,674,160
Credit Rp 2,010,321,000 Rp 189,674,160 Rp -
4-1100 Ref
Debit
Credit
√ Jp-1 Rp JKm-1 Rp JPn-1 Rp 1,998,300,000
Freight Collected Date
Rp Rp Rp
189,674,160
Credit 350,585,800 540,259,960 540,259,960
3-1300
Sales of Merchandise Date
Debit
-
Income Summary Date
Balance
Balance Debit Rp Rp Rp Rp
332,700,000 105,600,000
Credit 1,560,000,000 1,892,700,000 1,998,300,000 -
4-1200 Ref Jp-1 JPn-1 Rp
Debit
Credit Rp
205,000
205,000
Balance Debit Rp Rp
Credit 205,000 -
Sales Discount Date Dec 2014
4-1300 Description
1 saldo awal 31 Penerimaan Kas 31 Penutup
Ref √ JKm-1 Rp JPn-1
Debit
Dec 2014
Rp
14 Retur Penjualan 31 penutup
Ref JU-1 Rp JPn-1
Debit
1 14 31 31 31
Description saldo awal Retur Penjualan Penjualan Penerimaan kas penutup
Dec 2014
Debit 9,700,000 11,592,000 -
Credit
Balance Debit
Credit
10,500,000 -
5-1100 Ref √ JU-1 Jp-1 Rp JKm-1 Rp JPn-1
Debit
Credit
Rp Rp 9,400,000 Rp 301,870,000 Rp 98,200,000 Rp Rp 1,482,670,000 Rp
Balance Debit 1,092,000,000 1,082,600,000 1,384,470,000 1,482,670,000 -
Credit
5-1200 Description
1 saldo awal 31 Pembelian 31 Penutup
Ref √ JPb-1 Rp JPn-1
Debit
Description
Credit Rp Rp 5,810,500 Rp
125,000 Rp
Advertising Expenses Date
Rp 10,500,000 Rp
Rp
Freight Paid Date
Credit
10,500,000
Cost of Goods Sold
Dec 2014
Balance
4-1400 Description
Date
Rp Rp 11,592,000 Rp
1,892,000
Sales Return Date
Credit
Balance Debit 5,685,500 5,810,500 -
Credit
6-1100 Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
1 saldo awal 31 Pengeluaran kas 31 penutup
√ JPk-1 Rp JPn-1
825,000 Rp
Telephone, Water, and Electricity Date Dec 2014
Description
1 saldo awal 31 penyesuaian 31 Penutup
Dec 2014
Ref √ AJP-1 Rp JPn-1
Debit
Description
Description
1 saldo awal 31 penyesuaian 31 Penutup
Rp
Ref √ AJP-1 Rp JPn-1
Debit
Dec 2014
Description
1 saldo awal 31 Pengeluaran Kas 31 penutup
Credit Rp Rp 6,000,000 Rp
500,000 Rp
Balance Debit 21,780,000 23,080,000 -
Credit
Balance Debit 5,500,000 6,000,000 -
Credit
6-1400 Ref √ AJP-1 Rp JPn-1
Debit
Credit Rp Rp 10,735,000 Rp
3,335,000 Rp
Maintenance and Repair Expense Date
Rp Rp 23,080,000 Rp
1,300,000
Store Supplies Expenses
Dec 2014
Credit
6-1300
1 saldo awal 31 penyesuaian 31 penutup
Date
12,500,000 13,325,000 -
6-1200
Rent Expenses Date
Rp Rp 13,325,000 Rp
Balance Debit 7,400,000 10,735,000 -
Credit
6-1500 Ref √ JPk-1 Rp JPn-1
Debit
Credit
875,000 Rp
Rp Rp 7,375,000 Rp
Balance Debit 6,500,000 7,375,000 -
Credit
Bad Debt Expenses Date Dec 2014
Description
31 penyesuaian 31 penutup
6-1600 Ref AJP-1 Rp JPn-1
Debit 7,210,750
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
Ref √ AJP-1 Rp JPn-1
Debit
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
Dec 2014
Rp Rp 85,860,000 Rp
Rp
Credit
Balance Debit 78,705,000 85,860,000 -
Credit
6-1800 Ref √ AJP-1 Rp JPn-1
Debit
Credit Rp Rp 2,100,000 Rp
300,000 Rp
Balance Debit 1,800,000 2,100,000 -
Credit
6-1900 Ref √ AJP-1 Rp JPn-1
Debit
Credit
9,500,000 Rp
Interest Income Date
Credit
7,155,000
Wages & Salaries Expenses Date
Balance Debit 7,210,750 -
6-1700
Insurance Expenses Date
Rp 7,210,750 Rp
Rp
Depreciation Expenses Date
Credit
Rp Rp 114,000,000 Rp
Balance Debit 104,500,000 114,000,000 -
Credit
8-1100 Description
1 saldo awal 31 Penyesuaian 31 Penutup
Ref √ AJP-1 JPn-1 Rp
Debit
Credit Rp
5,280,000
480,000
Balance Debit Rp Rp Rp
Credit 4,800,000 5,280,000 -
Dividen Income Date Dec 2014
8-1200 Description
1 saldo awal 31 penutup
Ref √ JPn-1 Rp
Debit
Dec 2014
Description
1 saldo awal 31 Cash Receipt 31 penutup
Dec 2014
Description
1 saldo awal 31 Pengeluaran kas 31 penutup
Ref
Dec 2014
Description
1 saldo awal 31 Penyesuaian 31 penutup
Income Tax Expenses
Rp Rp
√ CRJ-1 JPn-1 Rp
Debit
Credit
Credit 5,700,000 -
Rp
Balance Debit
Credit
836,000
Rp Rp
836,000
836,000 -
9-1100 Ref √ JKk-1 Rp JPn-1
Debit
Credit Rp Rp 5,800,000 Rp
2,500,000 Rp
Bank Service Charge Date
Debit
8-1300
Interest Expenses Date
Balance
5,700,000
Late Fees Collected Date
Credit
Balance Debit 3,300,000 5,800,000 -
Credit
9-1200 Ref √ AJP-1 Rp JPn-1
Debit
Credit
75,000 Rp
9-1300
Rp Rp 3,575,000 Rp
Balance Debit 3,500,000 3,575,000 -
Credit
Date Dec 2014
Description
31 Penyesuaian 31 penutup
Ref AJP-1 Rp JPn-1
Debit 30,263,590
Description
Dec 2014
Description
1 saldo awal 31 penutup
Ref
Debit
Description
Credit
Credit
Balance Debit
Credit
9-1500 Ref
Debit
√ JPn-1
Credit Rp 750,000 Rp
Rp
Late Fee Expenses Date
Balance Debit 30,263,590 -
9-1400
Miscellalneous Expenses Date
Rp 30,263,590 Rp
Rp
Gain/Loss Sales Vehicle Date
Credit
Balance Debit 750,000 -
Credit
9-1600 Ref
Debit
Credit
Balance Debit
Credit
PT PRIMA ELEKTRO JURNAL PENERIMAAN KAS DESEMBER 2015
Date
Invoice Description No.
Debit Ref
Cash In Bank
2
BKM12-1 PT Karya Sejati
Rp
15
BKM12-2 Toko Indah
Rp 118,800,000
16
NK-01 Penjualan Tunai
Sales Discount
92,708,000 Rp
BKM12-3 Piutang dihapuskan
Rp
3,450,000
29
BKM12-4 Toko Persada
Rp
84,436,000
Acc. No
Amount
1,892,000
Rp 116,160,000
27
Credit
5-1100
Rp
Rp
94,600,000
Rp
118,800,000
98,200,000
Rp
Rp 415,554,000 Rp
1,892,000
Rp
Amount Rp 415,554,000 Rp 1,892,000 Rp 98,200,000
Rp 515,646,000
83,600,000
98,200,000 Rp 297,000,000
Recapitulation Debit Acc. No. 1-1100 4-1300 5-1100
Account Receivable
Credit Acc. No. Amount 1-1300 Rp 297,000,000 4-1100 Rp 105,600,000 2-1600 Rp 10,560,000 1-1500 Rp 98,200,000 1-1400 Rp 3,450,000 8-1300 Rp 836,000
Rp 515,646,000
Acc. No
Amount
-
-
4-1100
Rp
105,600,000
2-1600
Rp
10,560,000
1-1500
Rp
98,200,000
1-1400
Rp
3,450,000
8-1300
Rp
836,000
Rp
218,646,000
PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015
Date
Invoice No.
Debit Description
1 10 17 19 20
BKK12-1 BKK12-2 BKK12-3 BKK12-4 BKK12-5
Gaji Karyawan PT Galaxy Elektronik Hutang Dividen Pembayaran Kartu Kredit Pembayaran Hutang
30
BKK12-6 Pengisian Kas Kecil
Ref
Rp
Rp
Credit Other
Account Payable
Acc. No. 2-1300
Rp
2-1800 2-1100 2-2100 9-1100
Rp Rp Rp Rp
6-1100 2-1300 2-1300 1-1600 6-1500
Rp Rp Rp Rp Rp
85,800,000
85,800,000
Cash in Bank
Amount
Rp
9,500,000 Rp Rp 3,500,000 Rp 5,500,000 Rp 25,000,000 Rp 2,500,000 825,000 Rp
9,500,000 85,800,000 3,500,000 5,500,000 27,500,000 3,700,000
700,000 600,000 700,000 875,000 49,700,000 Rp
135,500,000
RECAPITULATION Acc. No. 2-1200
Debit Amount Rp 85,800,000
2-1300 2-1800 2-1100 2-2100 9-1100
Rp Rp Rp Rp Rp
10,800,000 3,500,000 5,500,000 25,000,000 2,500,000
6-1100 1-1600 6-1500
Rp Rp Rp
825,000 700,000 875,000
Rp 135,500,000
Credit Acc. No. 1-1100
Amount Rp 135,500,000
Rp
135,500,000
Other Acc. No.
Amount
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015 Date
Invoice No.
1 2 4 8 11
VKK12-1 VKK12-2 VKK12-3 VKK12-4 VKK12-5
Debit
Description
Acc. No
Advertising Expense Telepon, Water, and Electricity Expense Telepon, Water, and Electricity Expense Store Supplies Maintenance and Repair Expense
6-1100 2-1300 2-1300 1-1600 6-1500
Credit
Amount
Rp Rp Rp Rp Rp
Rp
825,000 700,000 600,000 700,000 875,000
825,000 700,000 600,000 700,000 875,000
3,700,000 Rp
3,700,000
Recapitulation Debit Acc. No.
6-1100 2-1300 1-1600 6-1500
Amount
Rp Rp Rp Rp
825,000 1,300,000 700,000 875,000
Rp
3,700,000
Credit Acc. No. 1-1200
Petty Cash
Rp Rp Rp Rp Rp
Rp
Amount 3,700,000
Rp
3,700,000
PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015 Date
8
14
Doc. No
Description
Ref
Debit
BM12-1 Account Payable PPN Income Merchandise Inventory
2-1200 2-1700 1-1500
14,520,000.00
NK12-1 Sales Return PPN Outcome Account Receivable Merchandise Inventory Cost of Goods Sold
4-1400 2-1600 1-1300 1-1500 5-1100
10,500,000.00 1,050,000.00
Acc. No. 2-1200 4-1400 2-1600 1-1500
Total
RECAPITULATION Debit Amount 14,520,000.00 10,500,000.00 1,050,000.00 9,400,000.00
35,470,000.00
Acc. No. 2-1700 1-1500 1-1300 5-1100
Credit
1,320,000.00 13,200,000.00
11,550,000.00 9,400,000.00 9,400,000.00
Credit Amount 1,320,000.00 13,200,000.00 11,550,000.00 9,400,000.00
35,470,000.00
PT PRIMA ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015
Date 7 19 23
Invoice No.
Debit Description
FG.12760 PT Falaxy Elektronik F.Jy.3155 PT Jaya Elektronik PE.1602 PT Planet Elektronik
Ref
Credit
Merchandise PPN Income Freigt Paid Account Payable Inventory Rp 81,000,000 Rp 8,100,000 Rp 35,000 Rp 89,135,000 Rp 63,750,000 Rp 6,375,000 Rp 45,000 Rp 70,170,000 Rp 95,030,000 Rp 9,503,000 Rp 45,000 Rp 104,578,000
Rp 239,780,000 Rp
23,978,000 Rp
125,000 Rp
263,883,000
RECAPITULATION Debit Acc. No. 1-1500 2-1700 5-1200
Credit
Amount Rp 239,780,000 Rp 23,978,000 Rp 125,000 Rp
263,883,000
Acc. No. 2-1200
Rp
Amount 263,883,000
Rp
263,883,000
PT PRIMA ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit
Date
Invoice No.
Description
3 10 24 27
F-12/01 F-12/02 F-12/03 F-12/04
PT Karya Sejati Toko Citra Toko Persada Toko Citra
Ref
Acc. No. 1-1300 5-1100
Account Receivable Rp Rp Rp Rp
70,670,000 82,225,000 76,230,000 137,050,000
Rp
366,175,000 Rp
Rp Rp Rp Rp
668,045,000
Sales of Merchandise
57,800,000 67,200,000 63,000,000 113,870,000
Rp Rp Rp Rp
64,200,000 74,700,000 69,300,000 124,500,000
301,870,000 Rp
332,700,000
RECAPITULATION DEBIT Amount Acc. No. Rp 366,175,000 1-1500 Rp 301,870,000 4-1100 2-1600 4-1200 Rp
Credit
CGS (Dr.) / Merchandise Inventory (Cr.)
CREDIT Amount Rp Rp Rp Rp
301,870,000 332,700,000 33,270,000 205,000
Rp
668,045,000
Credit PPN Outcome
Freight Collected
Rp Rp Rp Rp
6,420,000 7,470,000 6,930,000 12,450,000
Rp Rp Rp Rp
50,000 55,000 100,000
Rp
33,270,000 Rp
205,000
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 PAC 07VD
AC 400 WATT IN
Date Dec 2014
Invoice No.
Description
Quantity
Price
OUT Amount
Quantity
Price
BALANCE Amount
1 Saldo Awal 3 F-12/01 Penjualan 7 FG.12760 Pembelian
15
3,000,000
45,000,000
9
BM12-1
Retur Pembelian
-2
3,000,000
(6,000,000)
10
F-12/02
Penjualan
12
2,900,000
34,800,000
11
NK12-1
Retur Penjualan
-2
2,900,000
(5,800,000)
16
NK-01
Penjualan Tunai
14
2,900,000
40,600,000
6 2
2,900,000 3,000,000
17,400,000 6,000,000
11 8 1
3,000,000 2,950,000 2,920,000
33,000,000 23,600,000 2,920,000
10
19 F.Jy.3155 Pembelian
8
2,950,000
23,600,000
23
PE.1602
Pembelian
14
2,920,000
40,880,000
24
F-12/03
Penjualan
27
F-12/04
Penjualan
2,900,000
29,000,000
Quantity
Price
Amount
40 30 30 15 30 13 18 13 20 13 6 13 6 13 8 6 13 8 14
2,900,000 2,900,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,900,000 3,000,000 2,950,000 2,900,000 3,000,000 2,950,000 2,920,000
116,000,000 87,000,000 87,000,000 45,000,000 87,000,000 39,000,000 52,200,000 39,000,000 58,000,000 39,000,000 17,400,000 39,000,000 17,400,000 39,000,000 23,600,000 17,400,000 39,000,000 23,600,000 40,880,000
11 8 14 0 0 13
3,000,000 2,950,000 2,920,000 3,000,000 2,950,000 2,920,000
33,000,000 23,600,000 40,880,000 37,960,000 -
9,400,000
PAC 05WD
AC 690 WATT IN
Date Dec 2015
Invoice No.
Description
1 Saldo Awal 3 F-12/01 Penjualan 7 FG.12760 Pembelian 8 BM12-1 Retur Pembelian 10 F-12/02 Penjualan 11 NK12-1 Retur Penjualan 16 NK-01 Penjualan Tunai 19 F.Jy.3155 Pembelian
Quantity
10 -2
Price
3,600,000 3,600,000
OUT Amount
Quantity
Price
BALANCE Amount
8
3,600,000
28,800,000
9 (1) 16
3,600,000 3,600,000 3,600,000
32,400,000 (3,600,000) 57,600,000
36,000,000 (7,200,000)
11
3,650,000
40,150,000
15
3,610,000
54,150,000
23
PE.1602
Pembelian
24
F-12/03
Penjualan
11
3,600,000
39,600,000
27
F-12/04
Penjualan
8 7
3,600,000 3,650,000
28,800,000 25,550,000
Quantity 43 35 45 43 34 35 19 19 11 19 11 15 8 11 15 4 15
Price 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,600,000 3,650,000 3,600,000 3,650,000 3,610,000 3,600,000 3,650,000 3,610,000 3,650,000 3,610,000
Amount 154,800,000 126,000,000 162,000,000 154,800,000 122,400,000 126,000,000 68,400,000 68,400,000 40,150,000 68,400,000 40,150,000 54,150,000 28,800,000 40,150,000 54,150,000 14,600,000 54,150,000
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31
31
31
31
31
Doc. No Description BM12-2 Bank Service Charge Cash in Bank Interest Income
Ref 9-1200 1-1100 8-1100
BM12-3 Wages & Salaries Expenses Telepon, Water, and Electricity Expense Accrued Expenses
6-1900 6-1200 2-1300
Rp Rp
BM12-4 Insurance Expenses Rent Expenses Store Supplies Expenses Bad Debt Expenses Prepaid Insurance Prepaid Rent Store Supplies Allowance for Doubtful Debt
6-1800 6-1300 6-1400 6-1600 1-1800 1-1700 1-1600 1-1400
Rp Rp Rp Rp
BM12-5 Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.
6-1700 1-3300 1-3500 1-3700
Rp
BM12-6 PPN Outcome PPN Income PPN Payable Income Tax Expense Prepaid Income Tax
2-1600 2-1700 2-1500 9-1300 1-1900
Rp
Rp Rp
Rp
Rp
Debit 75,000 405,000
Credit
Rp
480,000
Rp
10,800,000
Rp Rp Rp Rp
300,000 500,000 3,335,000 7,210,750
Rp Rp Rp
2,560,000 3,255,000 1,340,000
Rp Rp
22,658,000 20,122,000
Rp
30,263,590
102,824,340 Rp
102,824,340
9,500,000 1,300,000
300,000 500,000 3,335,000 7,210,750
7,155,000
42,780,000
30,263,590
PT PRIMA ELEKTRONIK NERACA SALDO SETELAH PENYESUAIAN DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200 3-1300 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200
Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Debit 402,890,700 5,000,000 447,025,000
Credit
Rp
13,410,750
Rp
120,320,000
Rp
97,650,000
Rp
79,060,000
Rp Rp
420,963,000 10,800,000
Rp
39,322,000
Rp Rp Rp Rp
2,000,000 225,000,000 1,000,000,000 350,585,800
Rp Rp
1,998,300,000 205,000
Rp Rp
5,280,000 5,700,000
106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 258,000,000 220,800,000
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000
8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Rp
836,000
4,369,432,550
Rp Rp Rp
5,800,000 3,575,000 30,263,590
Rp
750,000
Rp
4,369,432,550 Rp
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200 3-1300 4-1100 4-1200 4-1300
Account Name Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning Income Summary Sales of Merchandise Freight Collected Sales Discount
Unadjusted Trial Balance Dr. Cr. 402,485,700 5,000,000 447,025,000 6,200,000 106,710,000 6,480,000 4,000,000 5,400,000 31,378,600 135,000,000 192,500,000 768,000,000 117,760,000 258,000,000 94,395,000 220,800,000 77,720,000 420,963,000 19,200,000 42,780,000 22,658,000 2,000,000 225,000,000 1,000,000,000 350,585,800
1,998,300,000 205,000 11,592,000
Adjustments Dr. Cr. 405,000
7,210,750 3,335,000 500,000 300,000 30,263,590
2,560,000 3,255,000 1,340,000
10,800,000 20,122,000 42,780,000 22,658,000
Adjusted Trial Balance Dr. Cr. 402,890,700 5,000,000 447,025,000 13,410,750 106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 120,320,000 258,000,000 97,650,000 220,800,000 79,060,000 420,963,000 10,800,000 39,322,000 2,000,000 225,000,000 - 1,000,000,000 350,585,800 - 1,998,300,000 205,000 11,592,000 -
Income Statement Dr. Cr.
11,592,000
1,998,300,000 205,000 -
Balance Dr. Cr. 402,890,700 5,000,000 447,025,000 13,410,750 106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 120,320,000 258,000,000 97,650,000 220,800,000 79,060,000 420,963,000 10,800,000 39,322,000 2,000,000 225,000,000 - 1,000,000,000 350,585,800 -
4-1400 5-1100 5-1200 6-1100 6-1200
Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
10,500,000 1,482,670,000 5,810,500 13,325,000 21,780,000 5,500,000 7,400,000 7,375,000
10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000
1,300,000 500,000 3,335,000 7,210,750 7,155,000 300,000 9,500,000
78,705,000 1,800,000 104,500,000 4,800,000 5,700,000 836,000 5,800,000 3,500,000
480,000
75,000 30,263,590
750,000 4,366,444,800
4,366,444,800
102,824,340
102,824,340
5,800,000 3,575,000 30,263,590 750,000 4,369,432,550
-
-
5,280,000 5,700,000 836,000 -
4,369,432,550
10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000 5,800,000 3,575,000 30,263,590 750,000 1,820,646,840 189,674,160 189,674,160
5,280,000 5,700,000 836,000 2,010,321,000
2,548,785,710
189,674,160
2,548,785,710
2,359,111,550 189,674,160 2,548,785,710
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI Untuk Periode yang Berakhir 31 Desember 2015 Sales of Merchandise Freight Collected Sales Discount Sales Return Net Sales Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit Operating Expenses: Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Total Operating Expenses Operating Profit Other Income/Expenses: Interest Income Deviden Income Late Fees Collected Total Other Income Interest Expense Bank Service Charge Miscellaneous Expense Total other expenses Total Other Income/Expenses Net Profit Before Tax
Rp Rp
Rp Rp
1,998,300,000 205,000
Rp Rp
22,092,000 1,976,413,000
Rp Rp
1,488,480,500 487,932,500
Rp Rp
269,685,750 218,246,750
Rp Rp
1,691,000 219,937,750
Rp Rp
30,263,590 189,674,160
11,592,000 10,500,000
Rp 1,482,670,000 Rp 5,810,500
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp
13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000
5,280,000 5,700,000 836,000 Rp
11,816,000
Rp
10,125,000
5,800,000 3,575,000 750,000
Rp Koreksi Fiskal: - Bad Debt Expense Rp - Interest Income Rp - Gain/Loss Sales of Vehicle Rp - Dividend Income Rp Total Koreksi Fiskal Penghasilan Kena Pajak Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Net Income After Tax
219,937,750
7,210,750 (5,280,000) (5,700,000) Rp (3,769,250) Rp 216,168,500
PT PRIMA ELEKTRONIK LAPORAN LABA DITAHAN Untuk Periode yang Berakhir 31 Desember 2015 Description
Cammond Stock
Retained Earning
Saldo 30 November 2015
Rp
1,000,000,000.00 Rp
Issuance share Capital
Rp
-
Rp
Net Income
Rp
-
Rp
Devidends
Rp
-
Rp
Saldo 31 Desember 2015
Rp
1,000,000,000.00 Rp
Total
350,585,800.00 Rp
-
Rp
189,674,160.00 Rp -
Rp
540,259,960.00 Rp
1,350,585,800.00
189,674,160.00 1,540,259,960.00
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 ASSET Current Assets: Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Total current assets Fixed Assets: Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Total Fixed Assets TOTAL ASSETS
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
LIABILITIES & EQUITY Current Liabilities: Accounts Payable Accrued Expense PPN Payable Dividen Payable Total Current Liabilities
402,890,700 5,000,000 447,025,000 (13,410,750) 106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000
Rp 768,000,000 Rp (120,320,000) Rp Rp 258,000,000 Rp (97,650,000) Rp Rp 220,800,000 Rp
(79,060,000) Rp
420,963,000 10,800,000 39,322,000 2,000,000
Rp Rp
1,000,000,000 540,259,960
Long Term Liabilities: Bank Mandiri Loan Total Liabilities Rp
Rp
Rp Rp Rp Rp
192,500,000
1,096,074,960 Equity: Common Stock Retained Earning Total Equity
647,680,000 160,350,000 141,740,000 Rp Rp
1,142,270,000 2,238,344,960 TOTAL LIABILITIES & EQUITY
Rp
473,085,000
Rp Rp
225,000,000 698,085,000
Rp
1,540,259,960
Rp
2,238,344,960
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS Untuk Periode yang Berakhir 31 Desember 2015 - Arus Kas dari Aktivitas Operasi: Laba bersih Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Accounts Payable Accrued Expense Dividend Payable PPN Payable Bank Mandiri Loan Arus Kas dari Aktivitas Operasi
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
- Arus Kas dari Aktivitas Investasi Land Building At Cost Arus Kas dari Aktivitas Investasi
Rp Rp
- Arus Kas dari Aktivitas Pendanaan Common Stock Retained Earnings Arus Kas dari Aktivitas Pendanaan Kenaikan/Penurunan Arus Kas
Rp Rp
189,674,160.00 (447,025,000.00) 13,410,750.00 (106,710,000.00) (3,145,000.00) (3,500,000.00) (5,100,000.00) (1,115,010.00) (135,000,000.00) 120,320,000.00 (258,000,000.00) 97,650,000.00 (220,800,000.00) 79,060,000.00 420,963,000.00 10,800,000.00 2,000,000.00 39,322,000.00 225,000,000.00 Rp
17,804,900.00
Rp
(960,500,000.00)
Rp Rp
1,350,585,800.00 407,890,700.00
(192,500,000.00) (768,000,000.00)
1,000,000,000.00 350,585,800.00
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Date
Description
Ref
Debit
Credit
Des
Sales of Merchandise
4-1100
Rp
1,998,300,000
31
Freight Collected Interest Income Deviden Income Late Fees Collected Income Summary
4-1200 8-1100 8-1200 8-1300 3-1400
Rp Rp Rp Rp
205,000 5,280,000 5,700,000 836,000
Income Summary Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
3-1400 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 9-1100 9-1200 9-1300 9-1500
Rp
Income Summary Retained Earnings
3-1400 3-1200
Rp
Retained Earnings Dividends
3-1200 3-1300
Rp
31
Rent Expense Store Supplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Expense Bank Service Charge Income Tax Expense Miscellaneous Expense 31
31
Rp
Rp
2,010,321,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000 5,800,000 3,575,000 30,263,590 750,000
Rp
189,674,160
Rp
-
4,020,642,000 Rp
4,020,642,000
1,820,646,840
189,674,160
-
PT PRIMA ELEKTRONIK NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200
Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp
Debit 402,890,700 5,000,000 447,025,000
Credit
Rp
13,410,750
Rp
120,320,000
Rp
97,650,000
Rp
79,060,000
Rp Rp
420,963,000 10,800,000
Rp
39,322,000
Rp Rp Rp Rp
2,000,000 225,000,000 1,000,000,000 540,259,960
2,548,785,710 Rp
2,548,785,710
106,710,000 3,145,000 3,500,000 5,100,000 1,115,010 135,000,000 192,500,000 768,000,000 258,000,000 220,800,000
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