AHMADI, S.E 6018-P1-15/16 Hak Cipta pada Kemdikbud SMKN 6 JEMBER -SPK-1/1
UJIAN NASIONAL
TAHUN PELAJARAN 2015/2016
KUNCI JAWABAN PRAKTIK KEJURUAN
Satuan Pendidikan
:
Sekolah Menengah Kejuruan (SMK)
Kompetensi Keahlian
:
Akuntansi
Kode
:
6018
Alokasi Waktu
:
180 menit (3 Jam)
Bentuk Soal
:
Penugasan Perorangan
Paket
1
S001
Debit Credit
Dec 1 Saldo awal √ Rp 85.800.000
2015 6 Pembelian Rp 89.135.000 Rp 174.935.000
8 Retur Pembelian Rp 14.520.000 Rp 160.415.000
10 Pelunasan Rp 85.800.000 Rp 74.615.000
S002
Debit Credit
Dec 1 Saldo awal √ Rp 97.900.000
2015 23 Pembelian Rp 104.578.000 Rp 202.478.000
S003
Debit Credit
Dec 1 Saldo awal √ Rp 73.700.000
2015 19 Pembelian Rp 70.170.000 Rp 143.870.000
Balance
Jaya Elektronik
Date Description Ref Debit Credit Balance
Credit Planet Elektronik
Date Description Ref Debit
Balance PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG DESEMBER 2015
Galaxy Elektronik
C001
Debit Credit
Dec 1 Saldo awal √ Rp 94.600.000
2015 2 Pelunasan Rp 94.600.000 Rp
-3 Penjualan Rp 70.670.000 Rp 70.670.000
C002
Debit Credit
Dec 1 Saldo awal √ Rp 92.400.000
2015 10 Penjualan Rp 82.225.000 Rp 174.625.000 11 Retur Penjualan Rp 11.550.000 Rp 163.075.000 27 Penjualan Rp 137.050.000 Rp 300.125.000
C003
Debit Credit
Dec 1 Saldo awal √ Rp 118.800.000
2015 15 Pelunasan Rp 118.800.000 Rp
-C004
Debit Credit
Dec 1 Saldo awal √ Rp 83.600.000
2015 24 Penjualan Rp 76.230.000 Rp 159.830.000 29 Pelunasan Rp 83.600.000 Rp 76.230.000
Balance
Toko Persada
Date Description Ref Debit Credit Balance
Credit Toko Indah
Date Description Ref Debit
Balance
Toko Citra
Date Description Ref Debit Credit Balance
Date Description Ref Debit Credit
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015 Toko Karya Sejati
No. Nama No. Faktur Tanggal Jumlah 1 PT Galaxy Elektronik FG.12760 06-Des-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-Des-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-Des-15 Rp 70.170.000
420.963.000 Rp
No. Nama No. Faktur Tanggal Jumlah
1 PT Karya Sejati F-12/01 03/12/2015 Rp 70.670.000 2 Toko Citra F-11/27 30/11/2015 Rp 92.400.000 3 Toko Citra F-12/02 10/12/2015 Rp 70.675.000 4 Toko Citra F-12/04 27/12/2015 Rp 137.050.000 5 Toko Indah - - 0 6 Toko Persada F-12/03 24/12/2015 Rp 76.230.000 447.025.000 Rp PER 31 DESEMBER 2015 PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG PER 31 DESEMBER 2015
PT PRIMA ELEKTRONIK DAFTAR SALDO PIUTANG
No. Account Name Account Debit Credit 1-1100 Cash in Bank Rp 402.540.700
1-1200 Petty Cash Rp 5.000.000 1-1300 Accounts Receivable Rp 447.025.000
1-1400 Allowance for Doubtful Debt Rp 6.200.000 1-1500 Merchandise Inventory Rp 106.160.000
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. Rp 117.760.000 1-3400 Vehicle at cost Rp 258.000.000
1-3500 Vehicle Accumulated Depr. Rp 94.395.000 1-3600 Equipment Rp 220.800.000
1-3700 Equipment Accumulated Depr. Rp 77.720.000
2-1100 Credit Card 0
2-1200 Accounts Payable Rp 420.963.000
2-1300 Accrued Expense Rp
-2-1400 Income Tax Payable 0
2-1500 PPN Payable Rp 19.200.000
2-1600 PPN Outcome Rp 42.780.000
2-1700 PPN Income Rp 22.658.000
2-1800 Dividen Payable Rp 2.000.000
2-2100 Bank Mandiri Loan Rp 225.000.000
3-1100 Common Stock Rp 1.000.000.000 3-1200 Retained Earning Rp 350.585.800 3-1400 Income Summary 4-1100 Sales of Merchandise Rp 1.998.300.000 4-1200 Freight Collected Rp 205.000 4-1300 Sales Discount Rp 11.592.000 4-1400 Sales Return Rp 10.500.000 5-1100 Cost of Goods Sold Rp 1.483.220.000 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 Rp 4.800.000
8-1200 Deviden Income Rp 5.700.000
8-1300 Late Fees Collected Rp 836.000
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
4.366.499.800
Rp Rp 4.366.444.800
PT PRIMA ELEKTRONIK NERACA SALDO DESEMBER 2015
1-1100
Debit Credit
Dec 1 saldo awal √ Rp 122.431.700
2014 31 Penerimaan kas JKm-1 Rp 415.609.000 Rp 538.040.700 31 Pengeluaran kas JKk-1 Rp 135.500.000 Rp 402.540.700 31 Penyesuaian AJP-1 Rp 405.000 Rp 402.945.700
1-1200
Debit Credit
Dec 1 saldo awal √ Rp 5.000.000
2014
1-1300
Debit Credit
Dec 1 saldo awal √ Rp 389.400.000
2014 14 Retur Penjualan JU-1 Rp 11.550.000 Rp 377.850.000 31 Penjualan Jp-1 Rp 366.175.000 Rp 744.025.000 31 Penerimaan kas JKm-1 Rp 297.000.000 Rp 447.025.000
1-1400
Debit Credit
Dec 1 saldo awal √ Rp 2.750.000
2014 31 Cash Receipt CRJ-1 Rp 3.450.000 Rp 6.200.000
31 penyesuaian AJP-1 Rp 7.210.750 Rp 13.410.750
1-1500
Debit Credit
Dec 1 saldo awal √ Rp 270.800.000
Merchandise Inventory
Date Description Ref Debit Credit
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank
Date Description Ref Debit Credit Balance
Petty Cash
Date Description Ref Debit Credit Balance
Balance
Allowance for Doubtful Debt
Date Description Ref Debit Credit Balance
Accounts Receivable
Date Description Ref Debit Credit
2014 8 Retur Pembelian JU-1 Rp 13.200.000 Rp 257.600.000 14 Retur Penjualan JU-1 Rp 9.400.000 Rp 267.000.000 31 Pembelian Jb-1 Rp 239.780.000 Rp 506.780.000 31 Penjualan Jp-1 Rp 302.420.000 Rp 204.360.000 31 Penerimaan kas JKm-1 Rp 98.200.000 Rp 106.160.000
1-1600
Debit Credit
Dec 1 saldo awal √ Rp 5.780.000
2014 31 Pengeluaran Kas JPk-1 Rp 700.000 Rp 6.480.000 31 penyesuaian AJP-1 Rp 3.335.000 Rp 3.145.000
1-1700
Debit Credit
Dec 1 saldo awal √ Rp 4.000.000
2014 31 penyesuaian AJP-1 Rp 500.000 Rp 3.500.000
1-1800
Debit Credit
Dec 1 saldo awal √ Rp 5.400.000
2014 31 penyesuaian AJP-1 Rp 300.000 Rp 5.100.000 5.100.000 Rp
1-1900
Debit Credit
Dec 1 saldo awal √ Rp 31.378.600
2014 31 Penyesuaian AJP-1 Rp 30.186.590 Rp 1.192.010
Balance
Prepaid Insurance
Date Description Ref Debit Credit Balance
Prepaid Rent
Date Description Ref Debit Credit
Date Description Ref Debit Credit Balance
Store Supplies
Prepaid Income Tax
1-2100
Debit Credit
Dec 1 saldo awal √ Rp 135.000.000
2014
1-3100
Debit Credit
Dec 1 saldo awal √ Rp 192.500.000
2014
1-3200
Debit Credit
Dec 1 saldo awal √ Rp 768.000.000
2014
1-3300
Debit Credit
Dec 1 saldo awal √ Rp 117.760.000
2014 31 penyesuaian AJP-1 Rp 2.560.000 Rp 120.320.000
1-3400
Debit Credit
Dec 1 saldo awal √ Rp 258.000.000
2014
Balance Vehicle At Cost
Date Description Ref Debit Credit
Ref Debit Credit
Balance
Building Accumulated Depr.
Date Description Ref Debit Credit Balance
Building At Cost
Date Description Ref Debit Credit
Balance
Land
Date Description Ref Debit Credit Balance
Stock Investment
1-3500
Debit Credit
Dec 1 saldo awal √ Rp 94.395.000
2014 31 penyesuaian AJP-1 Rp 3.255.000 Rp 97.650.000
1-3600
Debit Credit
Dec 1 saldo awal √ Rp 220.800.000
2014
1-3700
Debit Credit
Dec 1 saldo awal √ Rp 77.720.000
2014 31 penyesuaian AJP-1 Rp 1.340.000 Rp 79.060.000
2-1100
Debit Credit
Dec 1 saldo awal √ Rp 5.500.000
2014 31 Pengeluaran kas JKk-1 Rp 5.500.000 Rp
-2-1200
Debit Credit
Balance
Account Payable
Date Description Ref Debit Credit Balance
Credit Card
Date Description Ref Debit Credit
Balance
Equipment Accumulated Depr.
Date Description Ref Debit Credit Balance
Equipment
Date Description Ref Debit Credit
Vehicle Accumulated Depr.
Dec 1 saldo awal √ Rp 257.400.000 2014 8 Jurnal Umum JU-1 Rp 14.520.000 Rp 242.880.000
31 pembelian Jb-1 Rp 263.883.000 Rp 506.763.000
31 Pengeluaran kas JKk-1 Rp 85.800.000 Rp 420.963.000
2-1300
Debit Credit
Dec 1 saldo awal √ Rp 10.800.000
2014 31 Pengeluaran kas JKk-1 Rp 10.800.000 Rp -31 penyesuaian AJP-1 Rp 10.800.000 Rp 10.800.000 2-1400 Debit Credit Dec 2014 2-1500 Debit Credit
Dec 1 saldo awal √ Rp 19.200.000
2014 31 penyesuaian AJP-1 Rp 20.122.000 Rp 39.322.000
2-1600
Debit Credit
Dec 14 Retur Penjualan JU-1 Rp 1.050.000 Rp (1.050.000) 2014 31 Sales Journal SJ-1 Rp 33.270.000 Rp 32.220.000
31 Cash Receipt CRJ-1 Rp 10.560.000 Rp 42.780.000
31 penyesuaian AJP-1 Rp 42.780.000 Rp
-Balance
PPN Outcome
Date Description Ref Debit Credit Balance
PPN Payable
Date Description Ref Debit Credit
Balance
Income Tax Payable
Date Description Ref Debit Credit Balance
Accrued Expense
2-1700
Debit Credit
Dec 31 Pembelian Jb-1 Rp 23.978.000 Rp 23.978.000 31 Jurnal Umum JU-1 Rp 1.320.000 Rp 22.658.000
31 penyesuaian AJP-1 Rp 22.658.000 Rp
-2-1800
Debit Credit
Dec 1 saldo awal √ Rp 5.500.000
2014 31 Pengeluaran kas JKk-1 Rp 3.500.000 Rp 2.000.000
2-2100
Debit Credit
Dec 1 saldo awal √ Rp 250.000.000
2014 31 Pengeluaran kas JKk-1 Rp 25.000.000 Rp 225.000.000
3-1100
Debit Credit
Dec 1 saldo awal √ Rp1.000.000.000
2014
3-1200
Debit Credit
Dec 1 saldo awal √ Rp 350.585.800
2014 31 penutup JPn-1 Rp 189.201.160 Rp 539.786.960
31 penutup JPn-1 Rp - Rp 539.786.960
Balance Retained Earnings
Date Description Ref Debit Credit
Balance
Common Stock
Date Description Ref Debit Credit Balance
Bank Mandiri Loan
Date Description Ref Debit Credit
Balance
Dividend Payable
Date Description Ref Debit Credit Balance
PPN Income
3-1300 Debit Credit Dec 31 penutup JPn-1 Rp2.010.376.000 Rp2.010.376.000 2014 31 penutup JPn-1 Rp1.821.119.840 Rp 189.256.160 31 penutup JPn-1 Rp 189.201.160 Rp 55.000 4-1100 Debit Credit
Dec 1 saldo awal √ Rp1.560.000.000
2014 31 Penjualan Jp-1 Rp 332.700.000 Rp1.892.700.000 31 Penerimaan kas JKm-1 Rp 105.600.000 Rp1.998.300.000 31 Penutup JPn-1 Rp1.998.300.000 Rp -4-1200 Debit Credit Dec 31 Penjualan Jp-1 Rp - Rp 205.000 Rp - Rp 205.000 31 Penerimaan Kas JKm-1 Rp - Rp 55.000 Rp - Rp 260.000 2014 31 Penutup JPn-1 Rp 260.000 Rp -4-1300 Balance Sales Discount Freight Collected
Date Description Ref Debit Credit
Balance
Sales of Merchandise
Date Description Ref Debit Credit Balance
Income Summary
Debit Credit
Dec 1 saldo awal √ Rp 9.700.000
2014 31 Penerimaan Kas JKm-1 Rp 1.892.000 Rp 11.592.000
31 Penutup JPn-1 Rp 11.592.000 Rp
-4-1400
Debit Credit
Dec
2014 14 Retur Penjualan JU-1 Rp 10.500.000 Rp 10.500.000
31 penutup JPn-1 Rp 10.500.000 Rp
-5-1100
Debit Credit
Dec 1 saldo awal √ Rp1.092.000.000
2014 14 Retur Penjualan JU-1 Rp 9.400.000 Rp1.082.600.000 31 Penjualan Jp-1 Rp 302.420.000 Rp1.385.020.000 31 Penerimaan kas JKm-1 Rp 98.200.000 Rp1.483.220.000
31 penutup JPn-1 Rp1.483.220.000 Rp
-5-1200
Debit Credit
Dec 1 saldo awal √ Rp 5.685.500
2014 31 Pembelian JPb-1 Rp 125.000 Rp 5.810.500
31 Penutup JPn-1 Rp 5.810.500 Rp
-6-1100
Debit Credit
Dec 1 saldo awal √ Rp 12.500.000
2014 31 Pengeluaran kas JPk-1 Rp 825.000 Rp 13.325.000
31 penutup JPn-1 Rp 13.325.000 Rp
-Balance Advertising Expenses
Date Description Ref Debit Credit
Balance
Freight Paid
Date Description Ref Debit Credit Balance
Cost of Goods Sold
Date Description Ref Debit Credit
Date Description Ref Debit Credit Balance
Sales Return
6-1200
Debit Credit
Dec 1 saldo awal √ Rp 21.780.000
2014 31 penyesuaian AJP-1 Rp 1.300.000 Rp 23.080.000
31 Penutup JPn-1 Rp 23.080.000 Rp
-6-1300
Debit Credit
Dec 1 saldo awal √ Rp 5.500.000
2014 31 penyesuaian AJP-1 Rp 500.000 Rp 6.000.000
31 penutup JPn-1 Rp 6.000.000 Rp
-6-1400
Debit Credit
Dec 1 saldo awal √ Rp 7.400.000
2014 31 penyesuaian AJP-1 Rp 3.335.000 Rp 10.735.000
31 Penutup JPn-1 Rp 10.735.000 Rp
-6-1500
Debit Credit
Dec 1 saldo awal √ Rp 6.500.000
2014 31 Pengeluaran Kas JPk-1 Rp 875.000 Rp 7.375.000
31 penutup JPn-1 Rp 7.375.000 Rp
-6-1600
Debit Credit
Dec 31 penyesuaian AJP-1 Rp 7.210.750 Rp 7.210.750
2014 31 penutup JPn-1 Rp 7.210.750 Rp
-Balance
Bad Debt Expenses
Date Description Ref Debit Credit Balance
Maintenance and Repair Expenses
Date Description Ref Debit Credit
Balance
Store Supplies Expenses
Date Description Ref Debit Credit Balance
Rent Expenses
Date Description Ref Debit Credit
Telephone, Water, and Electricity Expenses
6-1700
Debit Credit
Dec 1 saldo awal √ Rp 78.705.000
2014 31 penyesuaian AJP-1 Rp 7.155.000 Rp 85.860.000
31 penutup JPn-1 Rp 85.860.000 Rp
-6-1800
Debit Credit
Dec 1 saldo awal √ Rp 1.800.000
2014 31 penyesuaian AJP-1 Rp 300.000 Rp 2.100.000
31 penutup JPn-1 Rp 2.100.000 Rp
-6-1900
Debit Credit
Dec 1 saldo awal √ Rp 104.500.000
2014 31 penyesuaian AJP-1 Rp 9.500.000 Rp 114.000.000
31 penutup JPn-1 Rp 114.000.000 Rp
-8-1100
Debit Credit
Dec 1 saldo awal √ Rp 4.800.000
2014 31 Penyesuaian AJP-1 Rp 480.000 Rp 5.280.000 31 Penutup JPn-1 Rp 5.280.000 Rp -8-1200 Dividen Income Balance Interest Income
Date Description Ref Debit Credit Balance
Wages & Salaries Expenses
Date Description Ref Debit Credit
Balance
Insurance Expenses
Date Description Ref Debit Credit Balance
Depreciation Expenses
Debit Credit
Dec 1 saldo awal √ Rp 5.700.000
2014 31 penutup JPn-1 Rp 5.700.000 Rp
-8-1300
Debit Credit
Dec 1 saldo awal √
2014 31 Cash Receipt CRJ-1 Rp 836.000 Rp 836.000
31 penutup JPn-1 Rp 836.000 Rp
-9-1100
Debit Credit
Dec 1 saldo awal √ Rp 3.300.000
2014 31 Pengeluaran kas JKk-1 Rp 2.500.000 Rp 5.800.000
31 penutup JPn-1 Rp 5.800.000 Rp
-9-1200
Debit Credit
Dec 1 saldo awal √ Rp 3.500.000
2014 31 Penyesuaian AJP-1 Rp 75.000 Rp 3.575.000
31 penutup JPn-1 Rp 3.575.000 Rp
-9-1300
Debit Credit
Dec 31 Penyesuaian AJP-1 Rp 30.186.590 Rp 30.186.590
2014 31 penutup JPn-1 Rp 30.186.590 Rp
-Balance Income Tax Expenses
Date Description Ref Debit Credit
Balance
Bank Service Charge
Date Description Ref Debit Credit Balance
Interest Expenses
Date Description Ref Debit Credit
Balance
Late Fees Collected
Date Description Ref Debit Credit Balance
9-1400
Debit Credit
9-1500
Debit Credit
Dec 1 saldo awal √ Rp 750.000
2014 31 penutup JPn-1 Rp 750.000 Rp
-9-1600
Debit Credit
Balance
Late Fee Expenses
Date Description Ref Debit Credit Balance
Miscellalneous Expenses
Date Description Ref Debit Credit
Gain/Loss Sales Vehicle
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 116.215.000 5-1100 Rp 98.200.000 4-1100 Rp 105.600.000 2-1600 Rp 10.560.000 1-1500 Rp 98.200.000 '4-1200 Rp 55.000 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 836.000 415.609.000 Rp Rp 1.892.000 Rp 98.200.000 Rp 297.000.000 Rp 218.701.000
Acc. No. Amount Acc. No. Amount
1-1100 Rp 415.609.000 1-1300 Rp 297.000.000 4-1300 Rp 1.892.000 4-1100 Rp 105.600.000 5-1100 Rp 98.200.000 2-1600 Rp 10.560.000 1-1500 Rp 98.200.000 1-1400 Rp 3.450.000 8-1300 Rp 836.000 '4-1200 Rp 55.000 515.701.000 Rp Rp 515.701.000 Credit
Cash In Bank Sales Discount Account
Receivable Acc. No Amount Debit Acc. No Amount Debit Credit Recapitulation Description Ref PT PRIMA ELEKTRO JURNAL PENERIMAAN KAS
DESEMBER 2015
Date Invoice No.
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 85.800.000 Rp Rp 49.700.000 Rp 135.500.000
Acc. No. Amount Acc. No. Amount
2-1200 Rp 85.800.000 1-1100 Rp 135.500.000 2-1300 Rp 10.800.000 2-1800 Rp 3.500.000 2-1100 Rp 5.500.000 2-2100 Rp 25.000.000 9-1100 Rp 2.500.000 6-1100 Rp 825.000 1-1600 Rp 700.000 6-1500 Rp 875.000 135.500.000 Rp Rp 135.500.000 PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS
DESEMBER 2015
RECAPITULATION
Debit Credit
Other Date Invoice
No. Description Ref
Debit Credit
Account Payable
Other
Credit
Acc. No Amount Petty Cash
1 VKK12-1 6-1100 Rp 825.000 Rp 825.000 2 VKK12-2 2-1300 Rp 700.000 Rp 700.000 4 VKK12-3 2-1300 Rp 600.000 Rp 600.000 8 VKK12-4 1-1600 Rp 700.000 Rp 700.000 11 VKK12-5 6-1500 Rp 875.000 Rp 875.000 3.700.000 Rp Rp 3.700.000 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 3.700.000 Rp Rp 3.700.000 PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015
Date Invoice No. Description Debit
Advertising Expense
Telepon, Water, and Electricity Expense Telepon, Water, and Electricity Expense Store Supplies
Maintenance and Repair Expense
Recapitulation Debit
8 BM12-1 Account Payable 2-1200 14.520.000,00 PPN Income 2-1700 1.320.000,00 Merchandise Inventory 1-1500 13.200.000,00 14 NK12-1 Sales Return 4-1400 10.500.000,00 PPN Outcome 2-1600 1.050.000,00 Account Receivable 1-1300 11.550.000,00 Merchandise Inventory 1-1500 9.400.000,00
Cost of Goods Sold 5-1100 9.400.000,00
Acc. No. Acc. No. Amount
2-1200 14.520.000,00 2-1700 1.320.000,00 4-1400 10.500.000,00 1-1500 13.200.000,00 2-1600 1.050.000,00 1-1300 11.550.000,00 1-1500 9.400.000,00 5-1100 9.400.000,00 Total 35.470.000,00 PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015 Credit RECAPITULATION Debit
Date Doc. No Description Ref Debit Credit
35.470.000,00 Amount
Credit 7 FG.12760 Rp 81.000.000 Rp 8.100.000 Rp 35.000 Rp 89.135.000 19 F.Jy.3155 Rp 63.750.000 Rp 6.375.000 Rp 45.000 Rp 70.170.000 23 PE.1602 Rp 95.030.000 Rp 9.503.000 Rp 45.000 Rp 104.578.000 239.780.000 Rp Rp 23.978.000 Rp 125.000 Rp 263.883.000
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 125.000 263.883.000 Rp Rp 263.883.000 Debit Credit Date Invoice
No. Description Ref
Debit Merchandise
Inventory Freigt Paid Account Payable
PT Falaxy Elektronik PT Jaya Elektronik PT Planet Elektronik PPN Income PT PRIMA ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015 RECAPITULATION
Debit 3 F-12/01 Rp 70.670.000 Rp 57.800.000 Rp 64.200.000 Rp 6.420.000 Rp 50.000 10 F-12/02 Rp 82.225.000 Rp 67.200.000 Rp 74.700.000 Rp 7.470.000 Rp 55.000 24 F-12/03 Rp 76.230.000 Rp 63.550.000 Rp 69.300.000 Rp 6.930.000 Rp -27 F-12/04 Rp 137.050.000 Rp 113.870.000 Rp 124.500.000 Rp 12.450.000 Rp 100.000 366.175.000 Rp Rp 302.420.000 Rp 332.700.000 Rp 33.270.000 Rp 205.000
Amount Acc. No. Amount
366.175.000 Rp 1-1500 Rp 302.420.000 302.420.000 Rp 4-1100 Rp 332.700.000 2-1600 Rp 33.270.000 4-1200 Rp 205.000 668.595.000 Rp Rp 668.595.000 1-1300 Credit 5-1100 Toko Citra Toko Persada Toko Citra RECAPITULATION CREDIT PT PRIMA ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 DEBIT Acc. No. Sales of
Merchandise PPN Outcome Freight Collected Date Invoice
No. Description Ref
CGS (Dr.) / Merchandise Inventory (Cr.) Account Receivable PT Karya Sejati
AC 400 WATT
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
-Amount Quantity Price Amount
PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
Date Invoice No. Description
IN OUT BALANCE
Quantity Price Amount Quantity
PAC 07VD
AC 690 WATT
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
Quantity Price Amount
Quantity Price Amount Quantity
Date Invoice No. Description
IN OUT
Price Amount
BALANCE PAC 05WD
Date Doc. No Ref Debit Credit 31 BM12-2 Bank Service Charge 9-1200 Rp 75.000
Cash in Bank 1-1100 Rp 405.000
Interest Income 8-1100 Rp 480.000
31 BM12-3 Wages & Salaries Expenses 6-1900 Rp 9.500.000 6-1200 Rp 1.300.000
Accrued Expenses 2-1300 Rp 10.800.000
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 Rp 300.000
Prepaid Rent 1-1700 Rp 500.000
Store Supplies 1-1600 Rp 3.335.000
Allowance for Doubtful Debt 1-1400 Rp 7.210.750
31 BM12-5 Depreciation Expenses 6-1700 Rp 7.155.000
Building Accummulated Depr. 1-3300 Rp 2.560.000 Vehicle Accummulated Depr. 1-3500 Rp 3.255.000 Equipment Accummulated Depr. 1-3700 Rp 1.340.000
31 BM12-6 PPN Outcome 2-1600 Rp 42.780.000
PPN Income 2-1700 Rp 22.658.000
PPN Payable 2-1500 Rp 20.122.000
Income Tax Expense 9-1300 Rp 30.186.590
Prepaid Income Tax 1-1900 Rp 30.186.590
102.747.340
Rp Rp 102.747.340
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015 Description
No. Account Name Account Debit Credit 1-1100 Cash in Bank Rp 402.945.700
1-1200 Petty Cash Rp 5.000.000
1-1300 Accounts Receivable Rp 447.025.000
1-1400 Allowance for Doubtful Debt Rp 13.410.750 1-1500 Merchandise Inventory Rp 106.160.000
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 1.192.010 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. Rp 120.320.000 1-3400 Vehicle at cost Rp 258.000.000
1-3500 Vehicle Accumulated Depr. Rp 97.650.000
1-3600 Equipment Rp 220.800.000
1-3700 Equipment Accumulated Depr. Rp 79.060.000 2-1100 Credit Card
2-1200 Accounts Payable Rp 420.963.000
2-1300 Accrued Expense Rp 10.800.000
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 39.322.000
2-1600 PPN Outcome 2-1700 PPN Income
2-1800 Dividen Payable Rp 2.000.000
2-2100 Bank Mandiri Loan Rp 225.000.000
3-1100 Common Stock Rp 1.000.000.000 3-1200 Retained Earning Rp 350.585.800 3-1300 Income Summary 4-1100 Sales of Merchandise Rp 1.998.300.000 4-1200 Freight Collected Rp 205.000 4-1300 Sales Discount Rp 11.592.000 4-1400 Sales Return Rp 10.500.000 5-1100 Cost of Goods Sold Rp 1.483.220.000 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
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN DESEMBER 2015
6-1600 Bad Debt Expense Rp 7.210.750 6-1700 Depreciation Expenses Rp 85.860.000 6-1800 Insurance Expense Rp 2.100.000 6-1900 Wages & Salaries Expense Rp 114.000.000
8-1100 Interest Income Rp 5.280.000
8-1200 Deviden Income Rp 5.700.000
8-1300 Late Fees Collected Rp 836.000
9-1100 Interest Expense Rp 5.800.000 9-1200 Bank Service Charge Rp 3.575.000 9-1300 Income Tax Expense Rp 30.186.590 9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750.000 9-1600 Late Fee Expense
4.369.487.550
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 402.485.700 405.000 402.890.700 402.890.700
1-1200 Petty Cash 5.000.000 5.000.000 5.000.000
1-1300 Accounts Receivable 447.025.000 447.025.000 447.025.000
1-1400 Allowance for Doubtful Debt 6.200.000 7.210.750 13.410.750 - 13.410.750 1-1500 Merchandise Inventory 106.160.000 106.160.000 - 106.160.000 -1-1600 Store Supplies 6.480.000 3.335.000 3.145.000 3.145.000 -1-1700 Prepaid Rent 4.000.000 500.000 3.500.000 3.500.000 -1-1800 Prepaid Insurance 5.400.000 300.000 5.100.000 5.100.000 -1-1900 Prepaid Income Tax 31.378.600 30.186.590 1.192.010 1.192.010 -1-2100 Stock Invesment 135.000.000 135.000.000 - 135.000.000
-1-3100 Land 192.500.000 192.500.000 - 192.500.000
-1-3200 Building at Cost 768.000.000 768.000.000 - 768.000.000 -1-3300 Building Accumulated Depr. 117.760.000 2.560.000 120.320.000 - 120.320.000 1-3400 Vehicle at cost 258.000.000 258.000.000 - 258.000.000 -1-3500 Vehicle Accumulated Depr. 94.395.000 3.255.000 97.650.000 - 97.650.000 1-3600 Equipment 220.800.000 220.800.000 - 220.800.000 -1-3700 Equipment Accumulated Depr. 77.720.000 1.340.000 79.060.000 - 79.060.000
2-1100 Credit Card - - - -
-2-1200 Accounts Payable 420.963.000 - 420.963.000 - 420.963.000 2-1300 Accrued Expense - 10.800.000 10.800.000 - 10.800.000
2-1400 Income Tax Payable - - - -
-2-1500 PPN Payable 19.200.000 20.122.000 39.322.000 - 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 - 2.000.000 2-2100 Bank Mandiri Loan 225.000.000 - 225.000.000 - 225.000.000 3-1100 Common Stock 1.000.000.000 - 1.000.000.000 - 1.000.000.000 3-1200 Retained Earning 350.585.800 - 350.585.800 - 350.585.800 - - - -3-1300 Income Summary - - - -4-1100 Sales of Merchandise 1.998.300.000 - 1.998.300.000 - 1.998.300.000 4-1200 Freight Collected 205.000 - 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
-Adjustments Adjusted Trial Balance Income Statement PT PRIMA ELEKTRONIK
NERACA LAJUR 31 DESEMBER 2015
(dalam ribuan rupiah)
Balance Acc. No Account Name Unadjusted Trial Balance
5-1100 Cost of Goods Sold 1.483.220.000 1.483.220.000 - 1.483.220.000 -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 - 5.280.000 8-1200 Deviden Income 5.700.000 - 5.700.000 - 5.700.000 8-1300 Late Fees Collected 836.000 - 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 30.186.590 30.186.590 30.186.590
-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 4.366.444.800 102.747.340 102.747.340 4.369.432.550 4.369.432.550 1.821.119.840 2.010.321.000 2.548.312.710 2.359.111.550
189.201.160 189.201.160
Sales of Merchandise Rp 1.998.300.000 Freight Collected Rp 205.000 Sales Discount Rp 11.592.000 Sales Return Rp 10.500.000 22.092.000 Rp Net Sales Rp 1.976.413.000
Cost of Goods Sold Rp 1.483.220.000
Freight Paid Rp 5.810.500
Cost of Goods Sold Rp 1.489.030.500
Gross Profit Rp 487.382.500
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 Rp 269.685.750
Operating Profit Rp 217.696.750
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 Rp 1.691.000
Net Profit Before Tax Rp 219.387.750
219.387.750 Rp
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 215.618.500
Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Rp 30.186.590
Net Income After Tax Rp 189.201.160
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI
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 189.201.160,00 Rp 189.201.160,00
Devidends Rp - Rp - Rp
-Saldo 31 Desember 2015 Rp 1.000.000.000,00 Rp 539.786.960,00 Rp 1.539.786.960,00 PT PRIMA ELEKTRONIK
LAPORAN LABA DITAHAN
ASSET LIABILITIES & EQUITY
Current Assets: Current Liabilities:
Cash in Bank Rp 402.945.700 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 106.160.000 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 1.192.010 Total Liabilities Stock Invesment Rp 135.000.000
Total current assets Rp 1.095.656.960 Equity:
Fixed Assets: Common Stock Rp 1.000.000.000
Land Rp 192.500.000 Retained Earning Rp 539.786.960
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
TOTAL ASSETS Rp 2.237.926.960 TOTAL LIABILITIES & EQUITY
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN
473.085.000 Rp 225.000.000 Rp 698.085.000 Rp 1.539.786.960 Rp 2.237.871.960 Rp PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN
- Arus Kas dari Aktivitas Operasi:
Laba bersih Rp 189.201.160,00 Accounts Receivable Rp (447.025.000,00) Allowance for Doubtful Debt Rp 13.410.750,00 Merchandise Inventory Rp (106.160.000,00) 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 (1.192.010,00) 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 10.800.000,00 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 Rp 17.804.900,00
- Arus Kas dari Aktivitas Investasi
Land Rp (192.500.000,00)
Building At Cost Rp (768.000.000,00)
Arus Kas dari Aktivitas Investasi Rp (960.500.000,00)
- 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 Rp 1.350.585.800,00
Kenaikan/Penurunan Arus Kas Rp 407.890.700,00
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS
Des 4-1100 Rp 1.998.300.000 31 4-1200 Rp 260.000 8-1100 Rp 5.280.000 8-1200 Rp 5.700.000 8-1300 Rp 836.000 Income Summary 3-1400 Rp 2.010.376.000 31 Income Summary 3-1400 Rp 1.821.119.840 Sales Discount 4-1300 Rp 11.592.000 Sales Return 4-1400 Rp 10.500.000
Cost of Goods Sold 5-1100 Rp 1.483.220.000
Freight Paid 5-1200 Rp 5.810.500
Advertising Expenses 6-1100 Rp 13.325.000 Telepon, Water and Electricity Expense 6-1200 Rp 23.080.000
Rent Expense 6-1300 Rp 6.000.000
Store Supplies Expense 6-1400 Rp 10.735.000 Maintenance and Repair Expense 6-1500 Rp 7.375.000
Bad Debt Expense 6-1600 Rp 7.210.750
Depreciation Expenses 6-1700 Rp 85.860.000
Insurance Expense 6-1800 Rp 2.100.000
Wages & Salaries Expense 6-1900 Rp 114.000.000
Interest Expense 9-1100 Rp 5.800.000
Bank Service Charge 9-1200 Rp 3.575.000
Income Tax Expense 9-1300 Rp 30.186.590
Miscellaneous Expense 9-1500 Rp 750.000 31 Income Summary 3-1400 Rp 189.201.160 Retained Earnings 3-1200 Rp 189.201.160 31 Retained Earnings 3-1200 Rp -Dividends 3-1300 Rp -4.020.697.000 Rp Rp 4.020.697.000 Interest Income Deviden Income Late Fees Collected Sales of Merchandise Freight Collected
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015
No. Account Name Account Debit Credit 1-1100 Cash in Bank Rp 402.945.700
1-1200 Petty Cash Rp
-1-1300 Accounts Receivable Rp 447.025.000
1-1400 Allowance for Doubtful Debt Rp 13.410.750 1-1500 Merchandise Inventory Rp 106.160.000
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 1.192.010 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. Rp 120.320.000 1-3400 Vehicle at cost Rp 258.000.000
1-3500 Vehicle Accumulated Depr. Rp 97.650.000
1-3600 Equipment Rp 220.800.000
1-3700 Equipment Accumulated Depr. Rp 79.060.000 2-1100 Credit Card
2-1200 Accounts Payable Rp 420.963.000
2-1300 Accrued Expense Rp 10.800.000
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 39.322.000
2-1600 PPN Outcome 2-1700 PPN Income
2-1800 Dividen Payable Rp 2.000.000
2-2100 Bank Mandiri Loan Rp 225.000.000
3-1100 Common Stock Rp 1.000.000.000
3-1200 Retained Earning Rp 539.786.960
2.543.367.710
Rp Rp 2.548.312.710
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015
