PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Galaxy Elektronik S001
Date Description Ref Debit Credit
Dec 1 Saldo awal √
2015 6 Pembelian Rp 89,135,000
8 Retur Pembelian Rp 14,520,000
10 Pelunasan Rp 85,800,000
Planet Elektronik S002
Date Description Ref Debit Credit
Dec 1 Saldo awal √
2015 23 Pembelian Rp 104,578,000
Jaya Elektronik S003
Date Description Ref Debit Credit
Dec 1 Saldo awal √
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU UTANG
DESEMBER 2015 Balance Debit Credit Rp 85,800,000 Rp 174,935,000 Rp 160,415,000 Rp 74,615,000 Balance Debit Credit Rp 97,900,000 Rp 202,478,000 Balance Debit Credit Rp 73,700,000 Rp 143,870,000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
Toko Karya Sejati C001
Date Description Ref Debit Credit
Dec 1 Saldo awal √
2015 2 Pelunasan Rp 94,600,000
3 Penjualan Rp 70,670,000
Toko Citra C002
Date Description Ref Debit Credit
Dec 1 Saldo awal √
2015 10 Penjualan Rp 82,225,000
11 Retur Penjualan Rp 11,550,000
27 Penjualan Rp 137,050,000
Toko Indah C003
Date Description Ref Debit Credit
Dec 1 Saldo awal √
2015 15 Pelunasan Rp 118,800,000
Toko Persada C004
Date Description Ref Debit Credit
Dec 1 Saldo awal √
2015 24 Penjualan Rp 76,230,000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015 Balance Debit Credit Rp 94,600,000 Rp - Rp 70,670,000 Balance Debit Credit Rp 92,400,000 Rp 174,625,000 Rp 163,075,000 Rp 300,125,000 Balance Debit Credit Rp 118,800,000 Rp - Balance Debit Credit Rp 83,600,000 Rp 159,830,000 Rp 76,230,000
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 - - 0 6 Toko Persada F-12/03 12/24/2015 Rp 76,230,000 Rp 447,025,000
PT PRIMA ELEKTRONIK NERACA SALDO DESEMBER 2015
No. Account Name Account Debit
1-1100 Cash in Bank Rp 402,485,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income Rp 22,658,000
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock 3-1200 Retained Earning 3-1300 Income Summary 4-1100 Sales of Merchandise 4-1200 Freight Collected 4-1300 Sales Discount Rp 11,592,000 4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1200 Telepon, Water and Electricity Expense Rp 21,780,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
PT PRIMA ELEKTRONIK NERACA SALDO DESEMBER 2015 Credit Rp - Rp 6,200,000 Rp 106,710,000 Rp 117,760,000 Rp - Rp 94,395,000 Rp 77,720,000 0 Rp 420,963,000 Rp - Rp 10,800,000 0 Rp 19,200,000 Rp 42,780,000 Rp 2,000,000 Rp 225,000,000 Rp 1,000,000,000 Rp 350,585,800 Rp 1,998,300,000 Rp 205,000 Rp 4,800,000 Rp 5,700,000 Rp 836,000 Rp 4,377,244,800
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015
Cash In Bank 1-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKm-1 Rp 415,554,000
31 Posting JKk-1 Rp 135,500,000
31 Posting AJP-1 Rp 405,000
Petty Cash 1-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015
Accounts Receivable 1-1300
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JU-1 Rp 11,550,000
31 Posting Jpj-1 Rp 366,175,000
31 Posting JKm-1 Rp 297,000,000
Allowance for Doubtful Debt 1-1400
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKm-1 Rp 3,450,000
31 Posting AJP-1 Rp 7,210,750
Merchandise Inventory 1-1500
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JU-1 Rp 13,200,000
31 Posting Jpb-1 Rp 239,780,000
31 Posting Jpj-1 Rp 301,870,000
31 Posting JKm-1 Rp 98,200,000
Store Supplies 1-1600
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 700,000
31 Posting AJP-1 Rp 3,335,000
Prepaid Rent 1-1700
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 500,000
Prepaid Insurance 1-1800
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 300,000
Prepaid Income Tax 1-1900
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 27,021,063
Stock Investment 1-2100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015
Land 1-3100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015
Building At Cost 1-3200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015
Building Accumulated Depr. 1-3300
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 2,560,000
Vehicle At Cost 1-3400
Date Description Ref Debit Credit
Dec 1 saldo awal √
Vehicle Accumulated Depr. 1-3500
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 3,255,000
Equipment 1-3600
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015
Equipment Accumulated Depr. 1-3700
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 1,340,000
Credit Card 2-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 5,500,000
Account Payable 2-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JU-1 Rp 14,520,000
31 Posting Jpb-1 Rp 263,883,000
Accrued Expense 2-1300
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 10,800,000
31 Posting AJP-1 Rp 10,800,000
Income Tax Payable 2-1400
Date Description Ref Debit Credit
Dec 2015
PPN Payable 2-1500
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 20,122,000
PPN Outcome 2-1600
Date Description Ref Debit Credit
Dec 31 Posting JU-1 Rp 1,050,000
2015 31 Posting Jpj-1 Rp 33,270,000
31 Posting JKm-1 Rp 10,560,000
31 Posting AJP-1 Rp 42,780,000
PPN Income 2-1700
Date Description Ref Debit Credit
Dec 31 Posting Jpb-1 Rp 23,978,000
2015 31 Posting JU-1 Rp 1,320,000
Dividend Payable 2-1800
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 3,500,000
Bank Mandiri Loan 2-2100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 25,000,000
Common Stock 3-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015
Retained Earnings 3-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
Income Summary 3-1300
Date Description Ref Debit Credit
Dec 31 Posting JPn-1 Rp 2,010,321,000
2015 31 Posting JPn-1 Rp 1,817,404,313
31 Posting JPn-1 Rp 192,916,688
Sales of Merchandise 4-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting Jpj-1 Rp 332,700,000
31 Posting JKm-1 Rp 105,600,000
31 Posting JPn-1 Rp 1,998,300,000
Freight Collected 4-1200
Date Description Ref Debit Credit
Dec 31 Posting Jpj-1 Rp 205,000
2015 31 Posting JPn-1 Rp 205,000
Sales Discount 4-1300
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKm-1 Rp 1,892,000
31 Posting JPn-1 Rp 11,592,000
Sales Return 4-1400
Dec
2015 31 Posting JU-1 Rp 10,500,000
31 Posting JPn-1 Rp 10,500,000
Cost of Goods Sold 5-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JU-1 Rp 9,400,000
31 Posting Jpj-1 Rp 301,870,000
31 Posting JKm-1 Rp 98,200,000
31 Posting JPn-1 Rp 1,482,670,000
Freight Paid 5-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JPb-1 Rp 125,000
31 Posting JPn-1 Rp 5,810,500
Advertising Expenses 6-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 825,000
31 Posting JPn-1 Rp 13,325,000
Telephone, Water, and Electricity Expenses 6-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 1,300,000
Rent Expenses 6-1300
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 500,000
31 Posting JPn-1 Rp 6,000,000
Store Supplies Expenses 6-1400
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 3,335,000
31 Posting JPn-1 Rp 10,735,000
Maintenance and Repair Expenses 6-1500
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 875,000
31 Posting JPn-1 Rp 7,375,000
Bad Debt Expenses 6-1600
Date Description Ref Debit Credit
Dec 31 Posting AJP-1 Rp 7,210,750
2015 31 Posting JPn-1 Rp 7,210,750
Depreciation Expenses 6-1700
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 7,155,000
Insurance Expenses 6-1800
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 300,000
31 Posting JPn-1 Rp 2,100,000
Wages & Salaries Expenses 6-1900
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 9,500,000
31 Posting JPn-1 Rp 114,000,000
Interest Income 8-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 480,000
31 Posting JPn-1 Rp 5,280,000
Dividen Income 8-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JPn-1 Rp 5,700,000
Late Fees Collected 8-1300
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKm-1 Rp 836,000
Interest Expenses 9-1100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting JKk-1 Rp 2,500,000
31 Posting JPn-1 Rp 5,800,000
Bank Service Charge 9-1200
Date Description Ref Debit Credit
Dec 1 saldo awal √
2015 31 Posting AJP-1 Rp 75,000
31 Posting JPn-1 Rp 3,575,000
Income Tax Expenses 9-1300
Date Description Ref Debit Credit
Dec 31 Posting AJP-1 Rp 27,021,063
2015 31 Posting JPn-1 Rp 27,021,063
Gain/Loss Sales Vehicle 9-1400
Date Description Ref Debit Credit
Miscellalneous Expenses 9-1500
Date Description Ref Debit Credit
Dec 1 saldo awal √
Late Fee Expenses 9-1600
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Balance Debit Credit Rp 122,431,700 Rp 537,985,700 Rp 402,485,700 Rp 402,890,700 Balance Debit Credit Rp 5,000,000 Balance Debit Credit Rp 389,400,000 Rp 377,850,000 Rp 744,025,000 Rp 447,025,000 Balance Debit Credit Rp 2,750,000 Rp 6,200,000 Rp 13,410,750 Balance Debit Credit Rp 270,800,000 Rp 257,600,000 Rp 267,000,000
Rp 506,780,000 Rp 204,910,000 Rp 106,710,000 Balance Debit Credit Rp 5,780,000 Rp 6,480,000 Rp 3,145,000 Balance Debit Credit Rp 4,000,000 Rp 3,500,000 Balance Debit Credit Rp 5,400,000 Rp 5,100,000 Balance Debit Credit Rp 31,378,600 Rp 4,357,538 Balance
Debit Credit Rp 135,000,000 Balance Debit Credit Rp 192,500,000 Balance Debit Credit Rp 768,000,000 Balance Debit Credit Rp 117,760,000 Rp 120,320,000 Balance Debit Credit Rp 258,000,000
Balance Debit Credit Rp 94,395,000 Rp 97,650,000 Balance Debit Credit Rp 220,800,000 Balance Debit Credit Rp 77,720,000 Rp 79,060,000 Balance Debit Credit Rp 5,500,000 Rp - Balance Debit Credit Rp 257,400,000 Rp 242,880,000 Rp 506,763,000 Rp 420,963,000
Balance Debit Credit Rp 10,800,000 Rp - Rp 10,800,000 Balance Debit Credit Balance Debit Credit Rp 19,200,000 Rp 39,322,000 Balance Debit Credit Rp 1,050,000 Rp 32,220,000 Rp 42,780,000 Rp - Balance Debit Credit Rp 23,978,000 Rp 22,658,000 Rp -
Balance Debit Credit Rp 5,500,000 Rp 2,000,000 Balance Debit Credit Rp 250,000,000 Rp 225,000,000 Balance Debit Credit Rp 1,000,000,000 Balance Debit Credit Rp 350,585,800 Rp 543,502,488
Balance Debit Credit Rp 2,010,321,000 Rp 192,916,688 Rp - Balance Debit Credit Rp 1,560,000,000 Rp 1,892,700,000 Rp 1,998,300,000 Rp - Balance Debit Credit Rp 205,000 Rp - Balance Debit Credit Rp 9,700,000 Rp 11,592,000 Rp - Balance Debit Credit
Rp 10,500,000 Rp - Balance Debit Credit Rp 1,092,000,000 Rp 1,082,600,000 Rp 1,384,470,000 Rp 1,482,670,000 Rp - Balance Debit Credit Rp 5,685,500 Rp 5,810,500 Rp - Balance Debit Credit Rp 12,500,000 Rp 13,325,000 Rp - Balance Debit Credit Rp 21,780,000 Rp 23,080,000 Rp -
Balance Debit Credit Rp 5,500,000 Rp 6,000,000 Rp - Balance Debit Credit Rp 7,400,000 Rp 10,735,000 Rp - Balance Debit Credit Rp 6,500,000 Rp 7,375,000 Rp - Balance Debit Credit Rp 7,210,750 Rp - Balance Debit Credit Rp 78,705,000 Rp 85,860,000 Rp -
Balance Debit Credit Rp 1,800,000 Rp 2,100,000 Rp - Balance Debit Credit Rp 104,500,000 Rp 114,000,000 Rp - Balance Debit Credit Rp 4,800,000 Rp 5,280,000 Rp - Balance Debit Credit Rp 5,700,000 Rp - Balance Debit Credit Rp 836,000 Rp -
Balance Debit Credit Rp 3,300,000 Rp 5,800,000 Rp - Balance Debit Credit Rp 3,500,000 Rp 3,575,000 Rp - Balance Debit Credit Rp 27,021,063 Rp - Balance Debit Credit Balance Debit Credit Rp 750,000 Rp -
Balance
PT PRIMA ELEKTRONIK JURNAL PENERIMAAN KAS
DESEMBER 2015
Date Invoice No. Description Ref
Debit Credit
Cash In Bank Sales Discount Acc. No Amount Account Receivable Acc. No Amount
2 BKM12-1 PT Karya Sejati Rp 92,708,000 Rp 1,892,000 Rp 94,600,000 - - 15 BKM12-2 Toko Indah Rp 118,800,000 Rp 118,800,000 16 NK-01 Penjualan Tunai Rp 116,160,000 5-1100 Rp 98,200,000 4-1100 Rp 105,600,000 2-1600 Rp 10,560,000 1-1500 Rp 98,200,000 27 BKM12-3 Piutang dihapuskan Rp 3,450,000 1-1400 Rp 3,450,000 29 BKM12-4 Toko Persada Rp 84,436,000 Rp 83,600,000 8-1300 Rp 836,000 1-1100 4-1300 5-1100 1-1300 Rp 415,554,000 Rp 1,892,000 Rp 98,200,000 Rp 297,000,000 Rp 218,646,000 Recapitulation Debit Credit
Acc. No. Amount Acc. No. Amount
1-1100 Rp 415,554,000 1-1300 Rp 297,000,000 4-1300 Rp 1,892,000 1-1400 Rp 3,450,000 5-1100 Rp 98,200,000 1-1500 Rp 98,200,000 2-1600 Rp 10,560,000 4-1100 Rp 105,600,000 8-1300 Rp 836,000 Rp 515,646,000 Rp 515,646,000
PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS
DESEMBER 2015
Date Invoice No. Description Ref
Debit Credit
Account Payable Other Cash in Bank Other
Acc. No. Amount Acc. No. Amount
1 BKK12-1 Gaji Karyawan 2-1300 Rp 9,500,000 Rp 9,500,000
10 BKK12-2 PT Galaxy Elektronik Rp 85,800,000 Rp 85,800,000
17 BKK12-3 Hutang Dividen 2-1800 Rp 3,500,000 Rp 3,500,000
19 BKK12-4 Pembayaran Kartu Kredit 2-1100 Rp 5,500,000 Rp 5,500,000
20 BKK12-5 Pembayaran Hutang 2-2100 Rp 25,000,000 Rp 27,500,000
9-1100 Rp 2,500,000
30 BKK12-6 Pengisian Kas Kecil 6-1100 Rp 825,000 Rp 3,700,000
2-1300 Rp 700,000 2-1300 Rp 600,000 1-1600 Rp 700,000 6-1500 Rp 875,000 2-1200 1-1100 Rp 85,800,000 Rp 49,700,000 Rp 135,500,000 RECAPITULATION Debit Credit
Acc. No. Amount Acc. No. Amount
1-1600 Rp 700,000 1-1100 Rp 135,500,000 2-1100 Rp 5,500,000 2-1200 Rp 85,800,000 2-1300 Rp 10,800,000 2-1800 Rp 3,500,000 2-2100 Rp 25,000,000 6-1100 Rp 825,000 6-1500 Rp 875,000 9-1100 Rp 2,500,000 Rp 135,500,000 Rp 135,500,000
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015
Date Invoice No. Description Debit
Acc. No Amount
1 VKK12-1 Advertising Expense 6-1100 Rp 825,000
2 VKK12-2 Accrued Expenses 2-1300 Rp 700,000
4 VKK12-3 Accrued Expenses 2-1300 Rp 600,000
8 VKK12-4 Store Supplies 1-1600 Rp 700,000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 875,000
Rp 3,700,000
Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 825,000 1-1200 Rp 3,700,000
2-1300 Rp 1,300,000
1-1600 Rp 700,000
6-1500 Rp 875,000
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015 Credit Petty Cash Rp 825,000 Rp 700,000 Rp 600,000 Rp 700,000 Rp 875,000 Rp 3,700,000
PT PRIMA ELEKTRONIK GENERAL JOURNAL
DESEMBER 2015
Date Doc. No Description Ref Debit
8 BM12-1 Account Payable 2-1200 14,520,000.00 PPN Income 2-1700 Merchandise Inventory 1-1500 (Galaxy Elektronik) 14 NK12-1 Sales Return 4-1400 10,500,000.00 PPN Outcome 2-1600 1,050,000.00 Account Receivable 1-1300 Merchandise Inventory 1-1500 9,400,000.00
Cost of Goods Sold 5-1100
(Toko Citra)
RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 9,400,000.00 1-1300 11,550,000.00 2-1200 14,520,000.00 1-1500 13,200,000.00 2-1600 1,050,000.00 2-1700 1,320,000.00 4-1400 10,500,000.00 5-1100 9,400,000.00
PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015 Credit 1,320,000.00 13,200,000.00 11,550,000.00 9,400,000.00
PT PRIMA ELEKTRONIK JURNAL PEMBELIAN
DESEMBER 2015
Date Invoice No. Description Ref
Debit Credit
PPN Income Freigt Paid Account Payable
7 FG.12760 PT Galaxy Elektronik Rp 81,000,000 Rp 8,100,000 Rp 35,000 Rp 89,135,000 19 F.Jy.3155 PT Jaya Elektronik Rp 63,750,000 Rp 6,375,000 Rp 45,000 Rp 70,170,000 23 PE.1602 PT Planet Elektronik Rp 95,030,000 Rp 9,503,000 Rp 45,000 Rp 104,578,000
1-1500 2-1700 5-1200 2-1200
Rp 239,780,000 Rp 23,978,000 Rp 125,000 Rp 263,883,000
RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 239,780,000 2-1200 Rp 263,883,000 2-1700 Rp 23,978,000 5-1200 Rp 125,000 Rp 263,883,000 Rp 263,883,000 Merchandise Inventory
PT PRIMA ELEKTRONIK JURNAL PENJUALAN
DESEMBER 2015
Date Invoice No. Description Ref
Debit Credit
Account Receivable Cost Of Good Sold Sales of Merchandise PPN Outcome Freight Collected
3 F-12/01 PT Karya Sejati Rp 70,670,000 Rp 57,800,000 Rp 64,200,000 Rp 6,420,000 Rp 50,000 Rp 57,800,000 10 F-12/02 Toko Citra Rp 82,225,000 Rp 67,200,000 Rp 74,700,000 Rp 7,470,000 Rp 55,000 Rp 67,200,000 24 F-12/03 Toko Persada Rp 76,230,000 Rp 63,000,000 Rp 69,300,000 Rp 6,930,000 Rp - Rp 63,000,000 27 F-12/04 Toko Citra Rp 137,050,000 Rp 113,870,000 Rp 124,500,000 Rp 12,450,000 Rp 100,000 Rp 113,870,000 1-1300 5-1100 4-1100 2-1600 4-1200 1-1500 Rp 366,175,000 Rp 301,870,000 Rp 332,700,000 Rp 33,270,000 Rp 205,000 Rp 301,870,000 RECAPITULATION DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 366,175,000 1-1500 Rp 301,870,000 5-1100 Rp 301,870,000 2-1600 Rp 33,270,000 4-1100 Rp 332,700,000 4-1200 Rp 205,000 Rp 668,045,000 Rp 668,045,000 Merchandise Inventory
PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
PAC 07VD AC 400 WATT
Date Invoice No. Description
IN OUT BALANCE
Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec 1 Saldo Awal 40 2,900,000 116,000,000
2014 3 F-12/01 Penjualan 10 2,900,000 29,000,000 30 2,900,000 87,000,000 7 FG.12760 Pembelian 15 3,000,000 45,000,000 30 2,900,000 87,000,000 15 3,000,000 45,000,000 9 BM12-1 Retur Pembelian -2 3,000,000 (6,000,000) 30 2,900,000 87,000,000 13 3,000,000 39,000,000 10 F-12/02 Penjualan 12 2,900,000 34,800,000 18 2,900,000 52,200,000 13 3,000,000 39,000,000 11 NK12-1 Retur Penjualan -2 2,900,000 (5,800,000) 20 2,900,000 58,000,000 13 3,000,000 39,000,000 16 NK-01 Penjualan Tunai 14 2,900,000 40,600,000 6 2,900,000 17,400,000 13 3,000,000 39,000,000 19 F.Jy.3155 Pembelian 8 2,950,000 23,600,000 6 2,900,000 17,400,000 13 3,000,000 39,000,000 8 2,950,000 23,600,000 23 PE.1602 Pembelian 14 2,920,000 40,880,000 6 2,900,000 17,400,000 13 3,000,000 39,000,000 8 2,950,000 23,600,000 14 2,920,000 40,880,000 24 F-12/03 Penjualan 6 2,900,000 17,400,000 2 3,000,000 6,000,000 11 3,000,000 33,000,000 8 2,950,000 23,600,000 14 2,920,000 40,880,000 27 F-12/04 Penjualan 11 3,000,000 33,000,000 0 3,000,000 - 8 2,950,000 23,600,000 0 2,950,000 - 1 2,920,000 2,920,000 13 2,920,000 37,960,000 37,960,000 PAC 05WD AC 690 WATT
Date Invoice No. Description
IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec 1 Saldo Awal 43 3,600,000 154,800,000
2015 3 F-12/01 Penjualan 8 3,600,000 28,800,000 35 3,600,000 126,000,000 7 FG.12760 Pembelian 10 3,600,000 36,000,000 45 3,600,000 162,000,000 8 BM12-1 Retur Pembelian -2 3,600,000 (7,200,000) 43 3,600,000 154,800,000 10 F-12/02 Penjualan 9 3,600,000 32,400,000 34 3,600,000 122,400,000 11 NK12-1 Retur Penjualan (1) 3,600,000 (3,600,000) 35 3,600,000 126,000,000 16 NK-01 Penjualan Tunai 16 3,600,000 57,600,000 19 3,600,000 68,400,000 19 F.Jy.3155 Pembelian 11 3,650,000 40,150,000 19 3,600,000 68,400,000 11 3,650,000 40,150,000 23 PE.1602 Pembelian 15 3,610,000 54,150,000 19 3,600,000 68,400,000 11 3,650,000 40,150,000 15 3,610,000 54,150,000 24 F-12/03 Penjualan 11 3,600,000 39,600,000 8 3,600,000 28,800,000 11 3,650,000 40,150,000 15 3,610,000 54,150,000 27 F-12/04 Penjualan 8 3,600,000 28,800,000 4 3,650,000 14,600,000 7 3,650,000 25,550,000 15 3,610,000 54,150,000 68,750,000
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015
Date Doc. No Description Ref Debit
31 BM12-2 Bank Service Charge 9-1200 Rp 75,000
Cash in Bank 1-1100 Rp 405,000
Interest Income 8-1100
31 BM12-3 Wages & Salaries Expenses 6-1900 Rp 9,500,000
Telepon, Water, and Electricity Expense 6-1200 Rp 1,300,000
Accrued Expenses 2-1300
31 BM12-4 Insurance Expenses 6-1800 Rp 300,000
Rent Expenses 6-1300 Rp 500,000
Store Supplies Expenses 6-1400 Rp 3,335,000
Bad Debt Expenses 6-1600 Rp 7,210,750
Prepaid Insurance 1-1800
Prepaid Rent 1-1700
Store Supplies 1-1600
Allowance for Doubtful Debt 1-1400
31 BM12-5 Depreciation Expenses 6-1700 Rp 7,155,000
Building Accummulated Depr. 1-3300
Vehicle Accummulated Depr. 1-3500
Equipment Accummulated Depr. 1-3700
31 BM12-6 PPN Outcome 2-1600 Rp 42,780,000
PPN Income 2-1700
PPN Payable 2-1500
Income Tax Expense 9-1300 Rp 27,021,063
Prepaid Income Tax 1-1900
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015 Credit Rp 480,000 Rp 10,800,000 Rp 300,000 Rp 500,000 Rp 3,335,000 Rp 7,210,750 Rp 2,560,000 Rp 3,255,000 Rp 1,340,000 Rp 22,658,000 Rp 20,122,000 Rp 27,021,063 Rp 99,581,813
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN DESEMBER 2015
No. Account Name Account Debit
1-1100 Cash in Bank Rp 402,890,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 3,145,000
1-1700 Prepaid Rent Rp 3,500,000
1-1800 Prepaid Insurance Rp 5,100,000
1-1900 Prepaid Income Tax Rp 4,357,538
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock 3-1200 Retained Earning 3-1300 Income Summary 4-1100 Sales of Merchandise 4-1200 Freight Collected 4-1300 Sales Discount Rp 11,592,000 4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1200 Telepon, Water and Electricity Expense Rp 23,080,000
6-1300 Rent Expense Rp 6,000,000
6-1400 StoreSupplies Expense Rp 10,735,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense Rp 7,210,750
6-1800 Insurance Expense Rp 2,100,000
6-1900 Wages & Salaries Expense Rp 114,000,000
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,575,000
9-1300 Income Tax Expense Rp 27,021,063
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN DESEMBER 2015 Credit Rp 13,410,750 Rp 120,320,000 Rp 97,650,000 Rp 79,060,000 Rp 420,963,000 Rp - Rp 39,322,000 Rp 2,000,000 Rp 225,000,000 Rp 1,000,000,000 Rp 350,585,800 Rp 1,998,300,000 Rp 205,000
Rp 5,280,000 Rp 5,700,000 Rp 836,000
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015
Acc. No Account Name Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement
Dr. Cr. Dr. Cr. Dr. Cr. Dr.
1-1100 Cash in Bank 402,485,700 405,000 402,890,700
1-1200 Petty Cash 5,000,000 5,000,000
1-1300 Accounts Receivable 447,025,000 447,025,000
1-1400 Allowance for Doubtful Debt 6,200,000 7,210,750 13,410,750 1-1500 Merchandise Inventory 106,710,000 106,710,000 - 1-1600 Store Supplies 6,480,000 3,335,000 3,145,000
1-1700 Prepaid Rent 4,000,000 500,000 3,500,000 1-1800 Prepaid Insurance 5,400,000 300,000 5,100,000 1-1900 Prepaid Income Tax 31,378,600 27,021,063 4,357,538
1-2100 Stock Invesment 135,000,000 135,000,000 -
1-3100 Land 192,500,000 192,500,000 -
1-3200 Building at Cost 768,000,000 768,000,000 - 1-3300 Building Accumulated Depr. 117,760,000 2,560,000 120,320,000 1-3400 Vehicle at cost 258,000,000 258,000,000 - 1-3500 Vehicle Accumulated Depr. 94,395,000 3,255,000 97,650,000 1-3600 Equipment 220,800,000 220,800,000 - 1-3700 Equipment Accumulated Depr. 77,720,000 1,340,000 79,060,000 2-1100 Credit Card - - - 2-1200 Accounts Payable 420,963,000 - 420,963,000 2-1300 Accrued Expense - 10,800,000 10,800,000 2-1400 Income Tax Payable - - -
2-1500 PPN Payable 19,200,000 20,122,000 39,322,000
2-1600 PPN Outcome 42,780,000 42,780,000 - 2-1700 PPN Income 22,658,000 22,658,000 -
2-1800 Dividen Payable 2,000,000 - 2,000,000 2-2100 Bank Mandiri Loan 225,000,000 - 225,000,000 3-1100 Common Stock 1,000,000,000 - 1,000,000,000 3-1200 Retained Earning 350,585,800 - 350,585,800 3-1300 Income Summary - - 4-1100 Sales of Merchandise 1,998,300,000 - 1,998,300,000 - 4-1200 Freight Collected 205,000 - 205,000 - 4-1300 Sales Discount 11,592,000 11,592,000 - 11,592,000 4-1400 Sales Return 10,500,000 10,500,000 - 10,500,000 5-1100 Cost of Goods Sold 1,482,670,000 1,482,670,000 - 1,482,670,000 5-1200 Freight Paid 5,810,500 5,810,500 - 5,810,500 6-1100 Advertising Expenses 13,325,000 13,325,000 - 13,325,000 6-1200 Telepon, Water and Electricity Expense 21,780,000 1,300,000 23,080,000 23,080,000 6-1300 Rent Expense 5,500,000 500,000 6,000,000 6,000,000 6-1400 StoreSupplies Expense 7,400,000 3,335,000 10,735,000 10,735,000 6-1500 Maintenance and Repair Expense 7,375,000 7,375,000 - 7,375,000 6-1600 Bad Debt Expense 7,210,750 7,210,750 7,210,750 6-1700 Depreciation Expenses 78,705,000 7,155,000 85,860,000 85,860,000
6-1800 Insurance Expense 1,800,000 300,000 2,100,000 2,100,000 6-1900 Wages & Salaries Expense 104,500,000 9,500,000 114,000,000 114,000,000 8-1100 Interest Income 4,800,000 480,000 5,280,000 - 8-1200 Deviden Income 5,700,000 - 5,700,000 - 8-1300 Late Fees Collected 836,000 - 836,000 - 9-1100 Interest Expense 5,800,000 5,800,000 - 5,800,000 9-1200 Bank Service Charge 3,500,000 75,000 3,575,000 3,575,000 9-1300 Income Tax Expense 27,021,063 27,021,063 27,021,063 9-1400 Gain/loss Sales Vehicle - - - 9-1500 Miscellaneous Expense 750,000 750,000 - 750,000 9-1600 Late Fee Expense - - - 4,366,444,800 4,366,444,800 99,581,813 99,581,813 4,369,432,550 4,369,432,550 1,817,404,313
Net Income After Tax 192,916,688
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015
Income Statement Balance
Cr. 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 - 4,357,538 - 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 - - - - - - - - - - -
- - 5,280,000 5,700,000 836,000 - - - - - - 2,010,321,000 2,552,028,238 2,359,111,550 192,916,688 2,010,321,000 2,552,028,238 2,552,028,238
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Sales of Merchandise Freight Collected
Sales Discount Rp 11,592,000
Sales Return Rp 10,500,000
Net Sales
Cost of Goods Sold Rp 1,482,670,000
Freight Paid Rp 5,810,500
Cost of Goods Sold Gross Profit
Operating Expenses:
Advertising Expenses Rp 13,325,000
Telepon, Water and Electricity Expense Rp 23,080,000
Rent Expense Rp 6,000,000
StoreSupplies Expense Rp 10,735,000
Maintenance and Repair Expense Rp 7,375,000
Bad Debt Expense Rp 7,210,750
Depreciation Expenses Rp 85,860,000
Insurance Expense Rp 2,100,000
Wages & Salaries Expense Rp 114,000,000
Total Operating Expenses
Operating Profit
Other Income/Expenses:
Interest Income Rp 5,280,000
Deviden Income Rp 5,700,000
Late Fees Collected Rp 836,000
Total Other Income Rp 11,816,000
Interest Expense Rp 5,800,000
Bank Service Charge Rp 3,575,000
Miscellaneous Expense Rp 750,000
Total other expenses Rp 10,125,000
Total Other Income/Expenses Net Profit Before Tax
Rp 219,937,750
Koreksi Fiskal:
- Bad Debt Expense Rp 7,210,750
- Interest Income Rp (5,280,000)
- Gain/Loss Sales of Vehicle Rp -
- Dividend Income Rp (5,700,000)
Total Koreksi Fiskal Rp (3,769,250)
Penghasilan Kena Pajak Rp 216,168,500
Income Tax Expense = 25% x (50% x Rp 216.168.500,-)
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Rp 1,998,300,000 Rp 205,000 Rp 22,092,000 Rp 1,976,413,000 Rp 1,488,480,500 Rp 487,932,500 Rp 269,685,750 Rp 218,246,750 Rp 1,691,000 Rp 219,937,750 Rp 27,021,063 Rp 192,916,687.5
PT PRIMA ELEKTRONIK LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015
Description Cammond Stock Retained Earning Total
Saldo 30 November 2015 Rp 1,000,000,000.00 Rp 350,585,800.00 Rp 1,350,585,800.00
Issuance share Capital Rp - Rp - Rp -
Net Income Rp - Rp 192,916,687.50 Rp 192,916,687.50
Devidends Rp - Rp - Rp -
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
ASSET LIABILITIES & EQUITY
Current Assets: Current Liabilities:
Cash in Bank Rp 402,890,700 Accounts Payable Rp 420,963,000
Petty Cash Rp 5,000,000 Accrued Expense Rp 10,800,000
Accounts Receivable Rp 447,025,000 PPN Payable Rp 39,322,000
Allowance for Doubtful Debt Rp (13,410,750) Dividen Payable Rp 2,000,000
Merchandise Inventory Rp 106,710,000 Total Current Liabilities
Store Supplies Rp 3,145,000
Prepaid Rent Rp 3,500,000 Long Term Liabilities:
Prepaid Insurance Rp 5,100,000 Bank Mandiri Loan
Prepaid Income Tax Rp 4,357,538 Total Liabilities
Stock Invesment Rp 135,000,000
Total current assets Rp 1,099,317,488 Equity:
Fixed Assets: Common Stock Rp 1,000,000,000
Land Rp 192,500,000 Retained Earning Rp 543,502,488
Building at Cost Rp 768,000,000 Total Equity
Building Accumulated Depr. Rp (120,320,000) Rp 647,680,000
Vehicle at cost Rp 258,000,000
Vehicle Accumulated Depr. Rp (97,650,000) Rp 160,350,000
Equipment Rp 220,800,000
Equipment Accumulated Depr. Rp (79,060,000) Rp 141,740,000
Total Fixed Assets Rp 1,142,270,000
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN
31 DESEMBER 2015 Rp 473,085,000 Rp 225,000,000 Rp 698,085,000 Rp 1,543,502,488 Rp 2,241,587,488
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
- Arus Kas dari Aktivitas Operasi:
Laba bersih Rp 192,916,687.50
Accounts Receivable Rp (447,025,000.00)
Allowance for Doubtful Debt Rp 13,410,750.00
Merchandise Inventory Rp (106,710,000.00)
Store Supplies Rp (3,145,000.00)
Prepaid Rent Rp (3,500,000.00)
Prepaid Insurance Rp (5,100,000.00)
Prepaid Income Tax Rp (4,357,537.50)
Stock Invesment Rp (135,000,000.00)
Building Accumulated Depr. Rp 120,320,000.00
Vehicle at cost Rp (258,000,000.00)
Vehicle Accumulated Depr. Rp 97,650,000.00
Equipment Rp (220,800,000.00)
Equipment Accumulated Depr. Rp 79,060,000.00
Accounts Payable Rp 420,963,000.00
Accrued Expense Rp -
Dividend Payable Rp 2,000,000.00
PPN Payable Rp 39,322,000.00
Bank Mandiri Loan Rp 225,000,000.00
Arus Kas dari Aktivitas Operasi
- Arus Kas dari Aktivitas Investasi
Land Rp (192,500,000.00)
Building At Cost Rp (768,000,000.00)
Arus Kas dari Aktivitas Investasi
- Arus Kas dari Aktivitas Pendanaan
Common Stock Rp 1,000,000,000.00
Retained Earnings Rp 350,585,800.00
Arus Kas dari Aktivitas Pendanaan
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
Rp 7,004,900.00
Rp (960,500,000.00)
Rp 1,350,585,800.00
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015
Date Description Ref Debit
Des Sales of Merchandise 4-1100 Rp 1,998,300,000
31 Freight Collected 4-1200 Rp 205,000
Interest Income 8-1100 Rp 5,280,000
Deviden Income 8-1200 Rp 5,700,000
Late Fees Collected 8-1300 Rp 836,000
Income Summary 3-1400
31 Income Summary 3-1400 Rp 1,817,404,313
Sales Discount 4-1300
Sales Return 4-1400
Cost of Goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1100
Telepon, Water and Electricity Expense 6-1200
Rent Expense 6-1300
Store Supplies Expense 6-1400
Maintenance and Repair Expense 6-1500
Bad Debt Expense 6-1600
Depreciation Expenses 6-1700
Insurance Expense 6-1800
Wages & Salaries Expense 6-1900
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
Miscellaneous Expense 9-1500 31 Income Summary 3-1400 Rp 192,916,688 Retained Earnings 3-1200 31 Retained Earnings 3-1200 Rp - Dividends 3-1300 Rp 4,020,642,000
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Credit Rp 2,010,321,000 Rp 11,592,000 Rp 10,500,000 Rp 1,482,670,000 Rp 5,810,500 Rp 13,325,000 Rp 23,080,000 Rp 6,000,000 Rp 10,735,000 Rp 7,375,000 Rp 7,210,750 Rp 85,860,000 Rp 2,100,000 Rp 114,000,000 Rp 5,800,000 Rp 3,575,000 Rp 27,021,063 Rp 750,000 Rp 192,916,688 Rp - Rp 4,020,642,000
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015
No. Account Name Account Debit
1-1100 Cash in Bank Rp 402,890,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 3,145,000
1-1700 Prepaid Rent Rp 3,500,000
1-1800 Prepaid Insurance Rp 5,100,000
1-1900 Prepaid Income Tax Rp 4,357,538
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015 Credit Rp 13,410,750 Rp 120,320,000 Rp 97,650,000 Rp 79,060,000 Rp 420,963,000 Rp 10,800,000 Rp 39,322,000 Rp 2,000,000 Rp 225,000,000 Rp 1,000,000,000 Rp 543,502,488
