Excel Akunting - PT Prima 2016 lengkap_2.xlsx

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PT PRIMA ELEKTRONIK

PETTY CASH

Periode 31 Desember 2015

TANGGAL _PEMBANTUKODE BKM URAIAN AKUN AKUN KAS

BKK DB KR DEBIT

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PT PRIMA ELEKTRONIK

PETTY CASH

Periode 31 Desember 2015

KAS SALDO KREDIT 5,000,000 - 5,000,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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PT PRIMA ELEKTRONIK

PETTY CASH

Periode 31 Desember 2015

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PETTY CASH

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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PETTY CASH

Periode 31 Desember 2015

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PETTY CASH

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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PETTY CASH

Periode 31 Desember 2015

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PETTY CASH

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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PT PRIMA ELEKTRONIK

PETTY CASH

Periode 31 Desember 2015

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PETTY CASH

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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PT PRIMA ELEKTRONIK

DAFTAR AKUN

NO

NAMA AKUN AKUN AKUN Saldo

AKUN D/K NR/LR D K

1-1000 Current Assets : D NR - -

1-1100 Cash in Bank D NR 122,431,700 -

1-1200 Petty Cash D NR 5,000,000 -

1-1300 Accounts Receivable D NR 389,400,000 - 1-1400 Allowance for Doubtful Debt _K _NR _{- 2,750,000} 1-1500 Merchandise Inventory D NR 270,800,000 - 1-1600 Store Supplies D NR 5,780,000 -

1-1700 Prepaid Rent D NR 4,000,000 -

1-1800 Prepaid Insurance D NR 5,400,000 - 1-1900 Prepaid Income Tax D NR 31,378,600 - 1-1200 Investment: D NR - -

1-2100 Stock Invesment D NR 135,000,000 -

1-3000 Fixed Assets : D NR - -

1-3100 Land D NR 192,500,000 -

1-3200 Building at Cost D NR 768,000,000 - 1-3300 Building Accumulated Depr. _K _NR _{- 117,760,000}

1-3400 Vehicle at cost D NR 258,000,000 -

1-3500 Vehicle Accumulated Depr. _K _NR _{- 94,395,000}

1-3600 Equipment D NR 220,800,000 - 1-3700 _K _NR _{- 77,720,000} 2-1000 Current Liabilities : K NR - - Credit Card K NR - 5,500,000 2-1200 Accounts Payable K NR - 257,400,000 2-1300 Accrued Expense K NR - 10,800,000 2-1400 Income Tax Payable K NR - -

2-1500 PPN Payable K NR - 19,200,000

2-1600 PPN Outcome K NR - - 2-1700 PPN Income D NR - - 2-1800 Dividen Payable K NR - 5,500,000 2-2000 Long Term Liabilities : K NR - - 2-2100 Bank Mandiri Loan K NR - 250,000,000 3-1000 Equity : K NR - - 3-1100 Common Stock K NR - 1,000,000,000 3-1200 Retained Earning K NR - 350,585,800 3-1300 Income Summary K NR - - 4-1000 Revenues : K LR - - 4-1100 Sales of Merchandise K LR - 1,560,000,000 4-1200 Freight Collected K LR - - 4-1300 Sales Discount D LR 9,700,000 - 4-1400 Sales Return D LR - - 5-1000 Cost Of Goods Sold : D LR - - 5-1100 Cost of Goods Sold D LR 1,092,000,000 - 5-1200 Freight Paid D LR 5,685,500 - 6-1000 Operating Expenses : D LR - - 6-1100 Advertising Expenses D LR 12,500,000 -

6-1200 _D _LR _{21,780,000 -}

6-1300 Rent Expense D LR 5,500,000 - 6-1400 Store Supplies Expense D LR 7,400,000 -

6-1500 _D _LR _{6,500,000 -}

Equipment Accumulated Depr.

2-1100

Telepon, Water and Electricity Expense

Maintenance and Repair Expense

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PT PRIMA ELEKTRONIK

DAFTAR AKUN

NO

AKUN D/K NR/LR D K

6-1600 Bad Debt Expense D LR - - 6-1700 Depreciation Expenses D LR 78,705,000 - 6-1800 Insurance Expense D LR 1,800,000 - 6-1900 Wages & Salaries Expense _D _LR _{104,500,000 -} 8-1000 _K _LR _{- -} 8-1100 Interest Income K LR - 4,800,000 8-1200 Deviden Income K LR - 5,700,000 8-1300 Late Fees Collected K LR - - 9-1000 _D _LR _{- -} 9-1100 Interest Expense D LR 3,300,000 - 9-1200 Bank Service Charge D LR 3,500,000 - 9-1300 Income Tax Expense D LR - - 9-1400 Gain/loss Sales Vehicle D LR - - 9-1500 Miscellaneous Expense D LR 750,000 - 9-1600 Late Fee Expense D LR - -

C001 Toko Karya Sejati

C002 Toko Citra

C003 Toko Indah

Other Revenues and Gains :

Other Expenses and Losses :

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PT PRIMA ELEKTRONIK

DAFTAR AKUN

NO

AKUN D/K NR/LR D K

C004 Toko Persada

S001 PT Galaxy Elektronik

S002 PT Planet Elektronik

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PT PRIMA ELEKTRONIK

DAFTAR AKUN

NO

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PT PRIMA ELEKTRONIK

CASH IN B A N K

Periode 31 Desember 2015

TANGGAL _PEMBANTUKODE DOKUMEN URAIAN AKUN_DB AKUN_KR _DEBITKAS

Saldo Awal

1-Dec-15 BKK12-1 Pembayaran Gaji bln Nov 2015 2-1300 1-1100 -

2-Dec-15 C001 BKM12-1 PD Karya Sejati tgl 26 Nov 1-1100 1-1300 92,708,000

2-Dec-15 C001 BKM12-1 PD Karya Sejati tgl 26 Nov 4-1300 1-1300 1,892,000

10-Dec-15 S001 BKK12-2 PT Galaxy 2-1200 1-1100 -

15-Dec-15 C003 BKM12-2 Toko Indah 1-1100 1-1300 118,800,000

16-Dec-15 NK01 Penjualan Tunai 1-1100 4-1100 105,600,000

1-1100 2-1600 10,560,000 1-1500 -

5-1100 98,200,000

20-Dec-15 BKK12-3 Pembayaran Dividen terutang 2-1800 1-1100 -

20-Dec-15 BKK12-4 Pelunasan Kartu kredit Nov 2015 2-1100 1-1100 -

22-Dec-15 BKK12-5 Angs. Hutang Bank Mandiri 2-2100 1-1100 -

9-1100 1-1100 -

24-Dec-15 BKM12-3 Piutang hapus kembali Toko Indah 1-1100 1-1400 3,450,000

29-Dec-15 BKM12-4 Toko Persada 1-1100 1-1300 83,600,000

1-1100 8-1300 836,000

30-Dec-15 VKK12-1 Pembuatan brosur 6-1100 1-1100 -

30-Dec-15 VKK12-2 Rek Listrik Nov 2015 2-1300 1-1100 -

30-Dec-15 VKK12-3 Rek Telp Nov 2015 2-1300 1-1100 -

30-Dec-15 VKK12-4 Perlengkapan toko 1-1600 1-1100 -

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PT PRIMA ELEKTRONIK

CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - 122,431,700.00 9,500,000 112,931,700.00 - 205,639,700.00 - 207,531,700.00 85,800,000 121,731,700.00 - 240,531,700.00 - 346,131,700.00 - 356,691,700.00 98,200,000 258,491,700.00 - 356,691,700.00 3,500,000 353,191,700.00 5,500,000 347,691,700.00 25,000,000 322,691,700.00 2,500,000 320,191,700.00 - 323,641,700.00 407,241,700.00 408,077,700.00 825,000 407,252,700.00 700,000 406,552,700.00 600,000 405,952,700.00 700,000 405,252,700.00 875,000 404,377,700.00 - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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CASH IN B A N K

Periode 31 Desember 2015

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CASH IN B A N K

Periode 31 Desember 2015

KAS SALDO KREDIT

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PT PRIMA ELEKTRONIK

JURNAL PEMBELIAN

Periode 31 Desember 2015

TANGGAL KODE BPB URAIAN AKUN AKUN PEMBELIAN AKUN AKUN PPN Income

PEMBANTU DB KR DB KR Freight Paid

6-Dec-15 S001 FG Galaxy Elektronik 1-1500 2-1200 81,000,000 2-1700 2-1200 8,100,000

S001 5-1200 2-1200 35,000

19-Dec-15 S003 F.J Jaya Elektronik 1-1500 2-1200 63,750,000 2-1700 2-1200 6,375,000

S003 5-1200 2-1200 45,000

23-Dec-15 S002 PE. Planet Elektronik 1-1500 2-1200 95,030,000 2-1700 2-1200 9,503,000

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JURNAL PEMBELIAN

Periode 31 Desember 2015

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JURNAL PEMBELIAN

Periode 31 Desember 2015

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JURNAL PEMBELIAN

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JURNAL PEMBELIAN

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JURNAL PEMBELIAN

Periode 31 Desember 2015

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JURNAL PENJUALAN

Periode 31 Desember 2015

TANGAL KODE FAKTUR URAIAN AKUN AKUN PENJUALAN AKUN AKUN PPN Outcome

PEMBANTU DB KR DB KR COGS

Freight Collected

3-Dec-15 C001 F-12/01 Karya Sejati 1-1300 4-1100 64,200,000 1-1300 2-1600 6,420,000

5-1100 1-1500 57,800,000 C001 F-12/01 Karya Sejati 1-1300 4-1200 50,000 10-Dec-15 C002 F-12/02 Citra 1-1300 4-1100 74,700,000 1-1300 2-1600 7,470,000 5-1100 1-1500 67,200,000 C002 F-12/02 Citra 1-1300 4-1200 55,000 24-Dec-15 C004 F-12/03 Persada 1-1300 4-1100 69,300,000 1-1300 2-1600 6,930,000 5-1100 1-1500 63,000,000 C004 F-12/03 Persada 1-1300 4-1200 - 27-Dec-15 C002 F-12/04 Citra 1-1300 4-1100 124,500,000 1-1300 2-1600 12,450,000 5-1100 1-1500 113,870,000 1-1300 4-1200 100,000

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JURNAL PENJUALAN

Periode 31 Desember 2015

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JURNAL PENJUALAN

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JURNAL MEMORIAL

Periode 31 Desember 2015

TANGGAL KODE BM URAIAN DEBIT KREDIT

PEMBANTU AKUN DB JUMLAH AKUN KR JUMLAH

6-Dec-15 S001 BM12-1 Galaxy Elektronik 2-1200 13,200,000 1-1500 13,200,000

S001 BM12-1 Galaxy Elektronik 2-1200 1,320,000 2-1700 1,320,000

10-Dec-15 C002 NKr12/1 Citra 4-1400 10,500,000 1-1300 10,500,000

C002 NKr12/1 Citra 2-1600 1,050,000 1-1300 1,050,000

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PT PRIMA ELEKTRONIK

AYAT JURNAL PENYESUAIAN

Periode 31 Desember 2015

TANGGAL KODE BM URAIAN DEBIT KREDIT

PEMBANTU AKUN DB JUMLAH AKUN KR JUMLAH

31-Dec-15 BM12-2 Rek Koran 9-1200 75,000 1-1100 75,000

1-1100 480,000 8-1100 480,000

31-Dec-15 BM12-3 Biaya YMH 6-1900 9,500,000 2-1300 9,500,000

6-1200 1,300,000 2-1300 1,300,000

31-Dec-15 BM12-4 By Asuransi 6-1800 300,000 1-1800 300,000

By Sewa 6-1300 500,000 1-1700 500,000

Perlengkapan terpakai 6-1400 3,335,000 1-1600 3,335,000 Taksiran kerugian piutang 6-1600 7,210,750 1-1400 7,210,750

31-Dec-15 BM12-5 Peny. Gedung 6-1700 2,560,000 1-3300 2,560,000

Peny. Kend 6-1700 3,255,000 1-3500 3,255,000

Peny. Peralatan 6-1700 1,340,000 1-3700 1,340,000

31-Dec-15 BM12-6 PPN 2-1600 42,780,000 2-1500 42,780,000

2-1500 22,658,000 2-1700 22,658,000

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PT PRIMA ELEKTRONIK

BUKU BESAR

Periode 31 Desember 2015

No. Akun : 1-1100

Nama Akun : Cash in Bank

Akun D/K : Debit

No Sumber Jurnal Saldo Awal Debit Kredit Saldo Akhir AJP (D) AJP (K)

1 Kas - - 2 Bank 415,554,000 135,500,000 3 JPb - - 4 JPn - - 5 JM - - 6 AJP 480,000 75,000 1-1100 Jumlah 122,431,700 415,554,000 135,500,000 402,485,700 480,000 75,000 No. Akun : 1-1200

Nama Akun : Petty Cash

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 1-1200 Jumlah 5,000,000 - - 5,000,000 - - No. Akun : 1-1300

Nama Akun : Accounts Receivable

Akun D/K : Debit

1 Kas - - 2 Bank - 297,000,000 3 JPb - - 4 JPn 366,175,000 - 5 JM - 11,550,000 6 AJP - - 1-1300 Jumlah 389,400,000 366,175,000 308,550,000 447,025,000 - - No. Akun : 1-1400

Nama Akun : Allowance for Doubtful Debt

Akun D/K : Kredit

1 Kas - - 2 Bank - 3,450,000 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 7,210,750 1-1400 Jumlah 2,750,000 - 3,450,000 6,200,000 - 7,210,750

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No. Akun : 1-1500

Nama Akun : Merchandise Inventory

Akun D/K : Debit

1 Kas - - 2 Bank - 98,200,000 3 JPb 239,780,000 - 4 JPn - 301,870,000 5 JM 9,400,000 13,200,000 6 AJP - - 1-1500 Jumlah 270,800,000 249,180,000 413,270,000 106,710,000 - - No. Akun : 1-1600

Nama Akun : Store Supplies

Akun D/K : Debit

1 Kas - - 2 Bank 700,000 - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 3,335,000 1-1600 Jumlah 5,780,000 700,000 - 6,480,000 - 3,335,000 No. Akun : 1-1700

Nama Akun : Prepaid Rent

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 500,000 1-1700 Jumlah 4,000,000 - - 4,000,000 - 500,000 No. Akun : 1-1800

Nama Akun : Prepaid Insurance

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 300,000 1-1800 Jumlah 5,400,000 - - 5,400,000 - 300,000 No. Akun : 1-1900

Nama Akun : Prepaid Income Tax

Akun D/K : Debit

1 Kas - -

(84)

3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 1-1900 Jumlah 31,378,600 - - 31,378,600 - - No. Akun : 1-2100

Nama Akun : Stock Invesment

Akun D/K : Debit

Nama Akun : Land

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 1-3100 Jumlah 192,500,000 - - 192,500,000 - -

(85)

No. Akun : 1-3200

Nama Akun : Building at Cost

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - - - 6 AJP 1-3200 Jumlah 768,000,000 - - 768,000,000 - - No. Akun : 1-3300

Nama Akun : Building Accumulated Depr.

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 2,560,000 1-3300 Jumlah 117,760,000 - - 117,760,000 - 2,560,000 No. Akun : 1-3400

Nama Akun : Vehicle at cost

Akun D/K : Debit

Nama Akun : Vehicle Accumulated Depr.

Akun D/K : Kredit

Nama Akun : Equipment

Akun D/K : Debit

1 Kas - -

(86)

3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 1-3600 Jumlah 220,800,000 - - 220,800,000 - - No. Akun : 1-3700

Nama Akun : Equipment Accumulated Depr.

Akun D/K : Kredit

Nama Akun : Credit Card

Akun D/K : Kredit

1 Kas - - 2 Bank 5,500,000 - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 2-1100 Jumlah 5,500,000 5,500,000 - - - - No. Akun : 2-1200

Nama Akun : Accounts Payable

Akun D/K : Kredit

1 Kas - - 2 Bank 85,800,000 - 3 JPb - 263,883,000 4 JPn - - 5 JM 14,520,000 - 6 AJP - - 2-1200 Jumlah 257,400,000 100,320,000 263,883,000 420,963,000 - - 163,563,000 No. Akun : 2-1300

Nama Akun : Accrued Expense

Akun D/K : Kredit

1 Kas - - 2 Bank 10,800,000 - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 10,800,000 2-1300 Jumlah 10,800,000 10,800,000 - - - 10,800,000

(87)

No. Akun : 2-1400

Nama Akun : Income Tax Payable

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - 4,278,000 2-1400 Jumlah - - - - - 4,278,000

(88)

No. Akun : 2-1500

Nama Akun : PPN Payable

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP 22,658,000 42,780,000 2-1500 Jumlah 19,200,000 - - 19,200,000 22,658,000 42,780,000 No. Akun : 2-1600

Nama Akun : PPN Outcome

Akun D/K : Kredit

1 Kas - - 2 Bank - 10,560,000 3 JPb - - 4 JPn - 33,270,000 5 JM 1,050,000 - 6 AJP 42,780,000 - 2-1600 Jumlah - 1,050,000 43,830,000 42,780,000 42,780,000 - No. Akun : 2-1700

Nama Akun : PPN Income

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb 23,978,000 - 4 JPn - - 5 JM - 1,320,000 6 AJP - 22,658,000 2-1700 Jumlah - 23,978,000 1,320,000 22,658,000 - 22,658,000 No. Akun : 2-1800

Nama Akun : Dividen Payable

Akun D/K : Kredit

1 Kas - - 2 Bank 3,500,000 - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 2-1800 Jumlah 5,500,000 3,500,000 - 2,000,000 - - No. Akun : 2-2100

Nama Akun : Bank Mandiri Loan

Akun D/K : Kredit

1 Kas - -

(89)

3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 2-2100 Jumlah 250,000,000 25,000,000 - 225,000,000 - - No. Akun : 3-1100

Nama Akun : Common Stock

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 3-1100 Jumlah 1,000,000,000 - - 1,000,000,000 - - No. Akun : 3-1200

Nama Akun : Retained Earning

Akun D/K : Kredit

Nama Akun : Income Summary

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 3-1300 Jumlah - - - - - - No. Akun : 4-1100

Nama Akun : Sales of Merchandise

Akun D/K : Kredit

1 Kas - - 2 Bank - 105,600,000 3 JPb - - 4 JPn - 332,700,000 5 JM - - - - 4-1100 Jumlah 1,560,000,000 - 438,300,000 1,998,300,000 - -

(90)

No. Akun : 4-1200

Nama Akun : Freight Collected

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - 205,000 5 JM - - - - 4-1200 Jumlah - - 205,000 205,000 - - No. Akun : 4-1300

Nama Akun : Sales Discount

Akun D/K : Debit

1 Kas - - 2 Bank 1,892,000 - 3 JPb - - 4 JPn - - 5 JM - - - - 4-1300 Jumlah 9,700,000 1,892,000 - 11,592,000 - - No. Akun : 4-1400

Nama Akun : Sales Return

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM 10,500,000 - 6 AJP - - 4-1400 Jumlah - 10,500,000 - 10,500,000 - - No. Akun : 5-1100

Nama Akun : Cost of Goods Sold

Akun D/K : Debit

1 Kas - - 2 Bank 98,200,000 - 3 JPb - - 4 JPn 301,870,000 - 5 JM - 9,400,000 6 AJP - - 5-1100 Jumlah 1,092,000,000 400,070,000 9,400,000 1,482,670,000 - -

(91)

No. Akun : 5-1200

Nama Akun : Freight Paid

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb 125,000 - 4 JPn - - 5 JM - - 6 AJP - - 5-1200 Jumlah 5,685,500 125,000 - 5,810,500 - - No. Akun : 6-1100

Nama Akun : Advertising Expenses

Akun D/K : Debit

1 Kas - - 2 Bank 825,000 - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP - - 6-1100 Jumlah 12,500,000 825,000 - 13,325,000 - - No. Akun : 6-1200

Nama Akun : Telepon, Water and Electricity Expense

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 6 AJP 1,300,000 - 6-1200 Jumlah 21,780,000 - - 21,780,000 1,300,000 - No. Akun : 6-1300

Nama Akun : Rent Expense

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 500,000 - 6-1300 Jumlah 5,500,000 - - 5,500,000 500,000 -

(92)

No. Akun : 6-1400

Nama Akun : Store Supplies Expense

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 3,335,000 - 6-1400 Jumlah 7,400,000 - - 7,400,000 3,335,000 - No. Akun : 6-1500

Nama Akun : Maintenance and Repair Expense

Akun D/K : Debit

1 Kas - - 2 Bank 875,000 - 3 JPb - - 4 JPn - - 5 JM - - - - 6-1500 Jumlah 6,500,000 875,000 - 7,375,000 - - No. Akun : 6-1600

Nama Akun : Bad Debt Expense

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 7,210,750 - 6-1600 Jumlah - - - - 7,210,750 - No. Akun : 6-1700

Nama Akun : Depreciation Expenses

Akun D/K : Debit

Nama Akun : Insurance Expense

Akun D/K : Debit

1 Kas - -

(93)

3 JPb - - 4 JPn - - 5 JM - - 300,000 - 6-1800 Jumlah 1,800,000 - - 1,800,000 300,000 - No. Akun : 6-1900

Nama Akun : Wages & Salaries Expense

Akun D/K : Debit

Nama Akun : Interest Income

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - - 480,000 8-1100 Jumlah 4,800,000 - - 4,800,000 - 480,000 No. Akun : 8-1200

Nama Akun : Deviden Income

Akun D/K : Kredit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - - - 8-1200 Jumlah 5,700,000 - - 5,700,000 - - No. Akun : 8-1300

Nama Akun : Late Fees Collected

Akun D/K : Kredit

1 Kas - - 2 Bank - 836,000 3 JPb - - 4 JPn - - 5 JM - - - - 8-1300 Jumlah - - 836,000 836,000 - -

(94)

No. Akun : 9-1000

Nama Akun : Other Expenses and Losses :

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - - - 9-1000 Jumlah - - - - - - No. Akun : 9-1100

Nama Akun : Interest Expense

Akun D/K : Debit

1 Kas - - 2 Bank 2,500,000 - 3 JPb - - 4 JPn - - 5 JM - - - - 9-1100 Jumlah 3,300,000 2,500,000 - 5,800,000 - -

(95)

No. Akun : 9-1200

Nama Akun : Bank Service Charge

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 75,000 - 9-1200 Jumlah 3,500,000 - - 3,500,000 75,000 - No. Akun : 9-1300

Nama Akun : Income Tax Expense

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 4,278,000 - 9-1300 Jumlah - - - - 4,278,000 - No. Akun : 9-1400

Nama Akun : Gain/loss Sales Vehicle

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - - - 9-1400 Jumlah - - - - - - No. Akun : 9-1500

Nama Akun : Miscellaneous Expense

Akun D/K : Debit

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - - - 9-1500 Jumlah 750,000 - - 750,000 - - No. Akun : 9-1600

Nama Akun : Late Fee Expense

Akun D/K : Debit

1 Kas - -

(96)

3 JPb - - 4 JPn - - 5 JM - - - - 9-1600 Jumlah - - - - - - No. Akun :

Nama Akun : #N/A

Akun D/K : #N/A

No Sumber Jurnal Saldo Awal Debit Kredit Saldo Akhir

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 0 Jumlah - - #N/A No. Akun :

Nama Akun : #N/A

Akun D/K : #N/A

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 0 Jumlah - - #N/A

(97)

No. Akun :

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

1 Kas - - 2 Bank - - 3 JPb - - 4 JPn - - 5 JM - - 0 Jumlah - - #N/A No. Akun : 8-4000

Nama Akun : #N/A

Akun D/K : #N/A

1 Kas - -

2 Bank - -

3 JPb - -

4 JPn - -

(98)

8-4000 Jumlah - - #N/A

No. Akun :

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

(99)

No. Akun :

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

Nama Akun : #N/A

Akun D/K : #N/A

(100)

SA STL AJP 402,890,700 SA STL AJP 5,000,000 SA STL AJP 447,025,000 SA STL AJP 13,410,750

(101)

SA STL AJP 106,710,000 SA STL AJP 3,145,000 SA STL AJP 3,500,000 SA STL AJP 5,100,000 SA STL AJP

(102)

31,378,600

SA STL AJP

135,000,000

SA STL AJP

(103)

(104)

220,800,000 SA STL AJP 79,060,000 SA STL AJP - SA STL AJP 420,963,000 SA STL AJP 10,800,000

(105)

SA STL AJP

(106)

SA STL AJP 39,322,000 SA STL AJP - SA STL AJP - SA STL AJP 2,000,000 SA STL AJP

(107)

225,000,000 SA STL AJP 1,000,000,000 SA STL AJP 350,585,800 SA STL AJP - SA STL AJP 1,998,300,000

(108)

SA STL AJP 205,000 SA STL AJP 11,592,000 SA STL AJP 10,500,000 SA STL AJP 1,482,670,000

(109)

SA STL AJP 5,810,500 SA STL AJP 13,325,000 SA STL AJP 23,080,000 SA STL AJP 6,000,000

(110)

(111)

2,100,000 SA STL AJP 114,000,000 SA STL AJP 5,280,000 SA STL AJP 5,700,000 SA STL AJP 836,000

(112)

SA STL AJP

-

SA STL AJP

(113)

SA STL AJP 3,575,000 SA STL AJP 4,278,000 SA STL AJP - SA STL AJP 750,000 SA STL AJP

(114)

(115)

(116)

(117)

(118)

Page 118

PT PRIMA ELEKTRONIK

NERACA LAJUR

Periode Yang Berakhir 31 Desember 2015

NAMA AKUN AKUN NERACA SALDO AKUN A J P NS DISESUAIKAN

AKUN D/K DEBIT KREDIT NR/LR DEBIT KREDIT DEBIT

1-1000 Current Assets : D 1-1100 Cash in Bank D 402,485,700 1-1200 Petty Cash D 1-1300 Accounts Receivable D 1-1400 Allowance for Doubtful Debt K 1-1500 Merchandise Inventory D 1-1600 Store Supplies D 1-1700 Prepaid Rent D 1-1800 Prepaid Insurance D 1-1900 Prepaid Income Tax D 1-1200 Investment: D 1-2100 Stock Invesment D 135,000,000 1-3000 Fixed Assets : D 1-3100 Land D 192,500,000 1-3200 Building at Cost D 1-3300 Building Accumulated Depr. K 1-3400 Vehicle at cost D 258,000,000 1-3500 Vehicle Accumulated Depr. K 1-3600 Equipment D 220,800,000 1-3700 Equipment Accumulated Depr K 2-1000 Current Liabilities : K 2-1100 Credit Card K 2-1200 Accounts Payable K 2-1300 Accrued Expense K 2-1400 Income Tax Payable K 2-1500 PPN Payable K 2-1600 PPN Outcome K 2-1700 PPN Income D 22,658,000 2-1800 Dividen Payable K 2-2000 Long Term Liabilities : K 2-2100 Bank Mandiri Loan K 3-1000 Equity : K 3-1100 Common Stock K 3-1200 Retained Earning K 3-1300 Income Summary K 4-1000 Revenues : K 4-1100 Sales of Merchandise K 4-1200 Freight Collected K 4-1300 Sales Discount D 4-1400 Sales Return D 10,500,000 5-1000 Cost Of Goods Sold : D 5-1100 Cost of Goods 5-1200 Freight Paid D 6-1000 Operating Expenses : D 6-1100 Advertising Expenses D 6-1200 Telepon, Water and Electr D 6-1300 Rent Expense D 6-1400 Store Supplies Expense D 6-1500 Maintenance and Repair Ex D 6-1600 Bad Debt Expense D 6-1700 Depreciation Expenses D - - NR - - - - NR 480,000 75,000 402,890,700 5,000,000 - NR - - 5,000,000 447,025,000 - NR - - 447,025,000 - 6,200,000 NR - 7,210,750 - 106,710,000 - NR - - 106,710,000 6,480,000 - NR - 3,335,000 3,145,000 4,000,000 - NR - 500,000 3,500,000 5,400,000 - NR - 300,000 5,100,000 31,378,600 - NR - - 31,378,600 - - NR - - - - NR - - 135,000,000 - - NR - - - - NR - - 192,500,000 768,000,000 - NR - - 768,000,000 - 117,760,000 NR - 2,560,000 - - NR - - 258,000,000 - 94,395,000 NR - 3,255,000 - - NR - - 220,800,000 - 77,720,000 NR - 1,340,000 - - - NR - - - - - NR - - - - 420,963,000 NR - - - - - NR - 10,800,000 - - - NR - 4,278,000 - - 19,200,000 NR 22,658,000 42,780,000 - - 42,780,000 NR 42,780,000 - - - NR - 22,658,000 - - 2,000,000 NR - - - - - NR - - - - 225,000,000 NR - - - - - NR - - - - 1,000,000,000 NR - - - - 350,585,800 NR - - - - - NR - - - - - LR - - - - 1,998,300,000 LR - - - - 205,000 LR - - - 11,592,000 - LR - - 11,592,000 - LR - - 10,500,000 - - LR - - - Sold D 1,482,670,000 - LR - - 1,482,670,000 5,810,500 - LR - - 5,810,500 - - LR - - - 13,325,000 - LR - - 13,325,000 21,780,000 - LR 1,300,000 - 23,080,000 5,500,000 - LR 500,000 - 6,000,000 7,400,000 - LR 3,335,000 - 10,735,000 7,375,000 - LR - - 7,375,000 - - LR 7,210,750 - 7,210,750 78,705,000 - LR 7,155,000 - 85,860,000

NO AKUN