Anda di halaman 1dari 37

Paket

DOKUMEN NEGARA

UJIAN NASIONAL
TAHUN PELAJARAN 2015/2016

KUNCI JAWABAN PRAKTIK KEJURUAN


Satuan Pendidikan
Kompetensi Keahlian
Kode
Alokasi Waktu
Bentuk Soal

AHMADI, S.E 6018-P1-15/16

:
:
:
:
:

Sekolah Menengah Kejuruan (SMK)


Akuntansi
6018
180 menit (3 Jam)
Penugasan Perorangan

Hak Cipta pada Kemdikbud

SMKN 6 JEMBER -SPK-1/1

PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Galaxy Elektronik
Date
Dec
2015

S001
Description

1
6
8
10

Saldo awal
Pembelian
Retur Pembelian
Pelunasan

Ref

Debit

Dec
2015

Rp
Rp
Rp

Dec
2015

Debit
Rp
Rp
Rp
Rp

89.135.000

14.520.000
85.800.000

Credit
85.800.000
174.935.000
160.415.000
74.615.000

S002
Description

1 Saldo awal
23 Pembelian

Ref

Debit

Credit

Balance
Debit

Rp

Jaya Elektronik
Date

Balance

Planet Elektronik
Date

Credit

Rp
Rp

104.578.000

Credit
97.900.000
202.478.000

S003
Description

1 Saldo awal
19 Pembelian

Ref

Debit

Credit

Rp

70.170.000

Balance
Debit
Rp
Rp

Credit
73.700.000
143.870.000

PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
Toko Karya Sejati
Date
Dec
2015

Description
1 Saldo awal
2 Pelunasan
3 Penjualan

C001
Ref

Debit

Rp

Description
1
10
11
27

Saldo awal
Penjualan
Retur Penjualan
Penjualan

Ref

Debit

Date

Rp 82.225.000
Rp

Dec
2015

11.550.000

Rp 137.050.000

Rp
Rp
Rp
Rp

Debit
92.400.000
174.625.000
163.075.000
300.125.000

Credit

C003
Description

1 Saldo awal
15 Pelunasan

Ref

Debit

Balance

Credit

Rp

Toko Persada
Date

Credit

Balance

Credit

Toko Indah

Dec
2015

Rp
Rp
Rp

Debit
94.600.000
70.670.000

C002

Date
Dec
2015

94.600.000

Rp 70.670.000

Toko Citra

Balance

Credit

118.800.000

Rp
Rp

Debit
118.800.000
-

Credit

C004
Description

1 Saldo awal
24 Penjualan
29 Pelunasan

Ref

Debit

Balance

Credit

Rp 76.230.000
Rp

83.600.000

Rp
Rp
Rp

Debit
83.600.000
159.830.000
76.230.000

Credit

PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
No.

Nama

No. Faktur

Tanggal

Jumlah

PT Galaxy Elektronik

FG.12760

06-Des-15

Rp

74.615.000

PT Planet Elektronik

PE.1589

20-Nov-15

Rp

97.900.000

PT Planet Elektronik

PE.1602

23-Des-15

Rp

104.578.000

PT Jaya Elektronik

F.Jy.3022

28-Nov-15

Rp

73.700.000

PT Jaya Elektronik

F.Jy.3155

19-Des-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

PT Karya Sejati

F-12/01

03/12/2015

Rp

70.670.000

Toko Citra

F-11/27

30/11/2015

Rp

92.400.000

Toko Citra

F-12/02

10/12/2015

Rp

70.675.000

Toko Citra

F-12/04

27/12/2015

Rp

137.050.000

Toko Indah

Toko Persada

F-12/03

24/12/2015

0
Rp

76.230.000

Rp

447.025.000

PT PRIMA ELEKTRONIK
NERACA SALDO
DESEMBER 2015
No. Account
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200

Name Account
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning

3-1400
4-1100
4-1200
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200

Income Summary
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense

6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
8-1100
8-1200
8-1300
9-1100
9-1200
9-1300
9-1400
9-1500
9-1600

Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Income
Deviden Income
Late Fees Collected
Interest Expense
Bank Service Charge
Income Tax Expense
Gain/loss Sales Vehicle
Miscellaneous Expense
Late Fee Expense

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debit
402.540.700
5.000.000
447.025.000

Credit

Rp

6.200.000

Rp

117.760.000

Rp

94.395.000

Rp

77.720.000
0
420.963.000
0
19.200.000
42.780.000

106.160.000
6.480.000
4.000.000
5.400.000
31.378.600
135.000.000
192.500.000
768.000.000

Rp

258.000.000

Rp

220.800.000

Rp
Rp
Rp
Rp
Rp

22.658.000

Rp
Rp
Rp
Rp
Rp

11.592.000
10.500.000
1.483.220.000
5.810.500
13.325.000

Rp
Rp
Rp
Rp

21.780.000
5.500.000
7.400.000
7.375.000

Rp
Rp
Rp

78.705.000
1.800.000
104.500.000

Rp
Rp

5.800.000
3.500.000

Rp

750.000

Rp

4.366.499.800

Rp
Rp
Rp
Rp

2.000.000
225.000.000
1.000.000.000
350.585.800

Rp
Rp

1.998.300.000
205.000

Rp
Rp
Rp

4.800.000
5.700.000
836.000

Rp

4.366.444.800

PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank
Date
Dec
2014

1-1100
Description

1
31
31
31

saldo awal
Penerimaan kas
Pengeluaran kas
Penyesuaian

Ref

Debit

JKm-1 Rp 415.609.000
JKk-1
AJP-1 Rp
405.000

Petty Cash
Description
1

saldo awal

Ref

Debit

Dec
2014

Dec
2014

saldo awal
Retur Penjualan
Penjualan
Penerimaan kas

Description
1 saldo awal
31 Cash Receipt
31 penyesuaian

Ref

JU-1
Jp-1 Rp
JKm-1

Debit

Dec

Description
1

Debit
5.000.000

Credit

saldo awal

Balance

Credit
Rp

11.550.000

Rp

297.000.000

366.175.000

Rp
Rp
Rp
Rp

Debit
389.400.000
377.850.000
744.025.000
447.025.000

Credit

1-1400
Ref

Debit

CRJ-1
AJP-1

Balance

Credit
Rp
Rp

Merchandise Inventory
Date

Credit

Balance

Credit
Rp

Allowance for Doubtful Debt


Date

Debit
122.431.700
538.040.700
402.540.700
402.945.700

1-1300
Description

1
14
31
31

135.500.000

Accounts Receivable
Date

Rp

Rp
Rp
Rp
Rp

1-1200

Date
Dec
2014

Balance

Credit

Debit
Rp
Rp
Rp

3.450.000
7.210.750

Credit
2.750.000
6.200.000
13.410.750

1-1500
Ref

Debit

Balance

Credit
Rp

Debit
270.800.000

Credit

2014

8
14
31
31
31

Retur Pembelian
Retur Penjualan
Pembelian
Penjualan
Penerimaan kas

JU-1
JU-1 Rp
9.400.000
Jb-1 Rp 239.780.000
Jp-1
JKm-1

Store Supplies
Date
Dec
2014

1 saldo awal
31 Pengeluaran Kas
31 penyesuaian

Ref

JPk-1 Rp
AJP-1

Rp

1 saldo awal
31 penyesuaian

Ref

Debit

AJP-1

Dec
2014

3.335.000

Rp
Rp
Rp

Debit
5.780.000
6.480.000
3.145.000

Rp
Rp

Balance
Debit
4.000.000
3.500.000

Rp
Rp
Rp

Balance
Debit
5.400.000
5.100.000
5.100.000

Rp
Rp

Balance
Debit
31.378.600
1.192.010

Credit
Rp

Credit

500.000

Credit

1-1800
Description

1 saldo awal
31 penyesuaian

Ref

Debit

AJP-1

Credit
Rp

Prepaid Income Tax


Date

257.600.000
267.000.000
506.780.000
204.360.000
106.160.000

Balance

Credit

700.000

Prepaid Insurance

Dec
2014

Rp
Rp
Rp
Rp
Rp

1-1700
Description

Date

Rp 302.420.000
Rp
98.200.000

Debit

Prepaid Rent

Dec
2014

13.200.000

1-1600
Description

Date

Rp

300.000

Credit

1-1900
Description

1 saldo awal
31 Penyesuaian

Ref

AJP-1

Debit

Credit
Rp

30.186.590

Credit

Stock Investment
Date
Dec
2014

1-2100
Description

saldo awal

Ref

Debit

Land
Description
1

saldo awal

Ref

Debit

Date

Description
1

saldo awal

Date

Ref

Debit

Credit

Rp

Balance
Debit
192.500.000

Credit

Rp

Balance
Debit
768.000.000

Description
1 saldo awal
31 penyesuaian

Date

1-3300
Ref

Debit

AJP-1

Balance

Credit
Rp

Debit
Rp
Rp

2.560.000

Credit
117.760.000
120.320.000

1-3400
Description

Credit

Vehicle At Cost

Dec
2014

Credit

1-3200

Building Accumulated Depr.

Dec
2014

Debit
135.000.000

Credit

Building At Cost

Dec
2014

Rp

1-3100

Date
Dec
2014

Balance

Credit

saldo awal

Ref

Debit

Credit
Rp

Balance
Debit
258.000.000

Credit

Vehicle Accumulated Depr.


Date
Dec
2014

Description
1 saldo awal
31 penyesuaian

1-3500
Ref

Debit

AJP-1

Rp

Equipment
Description
1

saldo awal

Ref

Debit

Date

Description
1 saldo awal
31 penyesuaian

Date

Debit
220.800.000

Credit

1-3700
Ref

Debit

AJP-1

Credit
Rp

Balance
Debit
Rp
Rp

1.340.000

Credit
77.720.000
79.060.000

2-1100
Description

1 saldo awal
31 Pengeluaran kas

Ref

JKk-1 Rp

Debit

Credit

Balance
Debit
Rp
Rp

5.500.000

Account Payable
Date

Credit
94.395.000
97.650.000

Balance

Credit
Rp

Credit Card

Dec
2014

Rp
Rp

3.255.000

Equipment Accumulated Depr.

Dec
2014

Debit

1-3600

Date
Dec
2014

Balance

Credit

Credit
5.500.000
-

2-1200
Description

Ref

Debit

Credit

Balance
Debit

Credit

Dec
2014

1
8
31
31

saldo awal
Jurnal Umum
pembelian
Pengeluaran kas

JU-1 Rp
Jb-1
JKk-1 Rp

Rp

Dec
2014

257.400.000
242.880.000
506.763.000
420.963.000

2-1300
Description

Ref

1 saldo awal
31 Pengeluaran kas

JKk-1 Rp

31 penyesuaian

AJP-1

Debit

Credit

Balance
Debit

10.800.000
Rp

Income Tax Payable


Date

263.883.000

85.800.000

Accrued Expense
Date

Rp
Rp
Rp
Rp

14.520.000

10.800.000

Rp
Rp

Credit
10.800.000
-

Rp

10.800.000

2-1400
Description

Ref

Debit

Credit

Balance
Debit

Credit

Dec
2014

PPN Payable
Date
Dec
2014

2-1500
Description

1 saldo awal
31 penyesuaian

Ref

Debit

AJP-1

Rp

PPN Outcome
Date
Dec
2014

Balance
Debit
Rp
Rp

20.122.000

Credit
19.200.000
39.322.000

2-1600
Description

14
31
31
31

Credit

Retur Penjualan
Sales Journal
Cash Receipt
penyesuaian

Ref
JU-1 Rp
SJ-1
CRJ-1
AJP-1 Rp

Debit

Credit

1.050.000
Rp
Rp
42.780.000

33.270.000
10.560.000

Balance
Debit
Rp
Rp
Rp
Rp

Credit
(1.050.000)
32.220.000
42.780.000
-

PPN Income

2-1700

Date
Dec

Description
31 Pembelian
31 Jurnal Umum
31 penyesuaian

Ref

Debit

Jb-1 Rp
JU-1
AJP-1

23.978.000
Rp
Rp

Dividend Payable
Date
Dec
2014

1 saldo awal
31 Pengeluaran kas

Ref

Debit

JKk-1 Rp

Credit

1 saldo awal
31 Pengeluaran kas

Ref

JKk-1 Rp

Credit

Dec
2014

Credit
5.500.000
2.000.000

Balance
Debit
Rp
Rp

25.000.000

saldo awal

Ref

Debit

Credit

Credit
250.000.000
225.000.000

Balance
Debit

Retained Earnings
Date

Debit

3-1100
Description

Balance
Rp
Rp

Debit

Common Stock

Dec
2014

Credit

2-2100
Description

Date

Debit
23.978.000
22.658.000
-

3.500.000

Bank Mandiri Loan

Dec
2014

1.320.000
22.658.000

Rp
Rp
Rp

2-1800
Description

Date

Balance

Credit

Credit
Rp 1.000.000.000

3-1200
Description

1 saldo awal
31 penutup
31 penutup

Ref

JPn-1
JPn-1

Debit

Credit
Rp

Rp

189.201.160

Balance
Debit
Rp
Rp
Rp

Credit
350.585.800
539.786.960
539.786.960

Income Summary
Date
Dec
2014

3-1300
Description

Ref
JPn-1
JPn-1
JPn-1

31 penutup
31 penutup
31 penutup

Debit

Dec
2014

saldo awal
Penjualan
Penerimaan kas
Penutup

Rp 1.821.119.840
Rp 189.201.160

Ref

Debit

Jp-1
JKm-1
JPn-1 Rp 1.998.300.000

Freight Collected
Date
Dec
2014

Balance

Credit
Rp
Rp

Debit

Credit
Rp 1.560.000.000
Rp 1.892.700.000
Rp 1.998.300.000
Rp
-

332.700.000
105.600.000

4-1200
Description

31 Penjualan
31 Penerimaan Kas
31 Penutup

Sales Discount

Credit
Rp 2.010.376.000
Rp 189.256.160
Rp
55.000

4-1100
Description

1
31
31
31

Debit

Rp 2.010.376.000

Sales of Merchandise
Date

Balance

Credit

Ref
Jp-1 Rp
JKm-1 Rp
JPn-1 Rp

Debit
260.000

Balance

Credit
Rp
Rp

4-1300

205.000
55.000

Debit
Rp
Rp

Rp
Rp
Rp

Credit
205.000
260.000
-

Date
Dec
2014

Description
1 saldo awal
31 Penerimaan Kas
31 Penutup

Ref

Debit

JKm-1 Rp
JPn-1

1.892.000
Rp

Sales Return
Date
Dec
2014

14 Retur Penjualan
31 penutup

Ref
JU-1
JPn-1

Debit
Rp

Rp

saldo awal
Retur Penjualan
Penjualan
Penerimaan kas
penutup

Ref

Debit

JU-1
Jp-1 Rp 302.420.000
JKm-1 Rp
98.200.000
JPn-1

Freight Paid
Date
Dec
2014

Dec
2014

Rp
Rp

Credit

10.500.000
-

Credit
Rp

9.400.000

Rp 1.483.220.000

Balance
Debit
Rp 1.092.000.000
Rp 1.082.600.000
Rp 1.385.020.000
Rp 1.483.220.000
Rp
-

Credit

5-1200
Description

1 saldo awal
31 Pembelian
31 Penutup

Ref

JPb-1
JPn-1

Debit
Rp

Rp
Rp
Rp

Balance
Debit
5.685.500
5.810.500
-

Rp
Rp
Rp

Balance
Debit
12.500.000
13.325.000
-

Credit

125.000
Rp

Advertising Expenses
Date

10.500.000

Debit

5-1100
Description

1
14
31
31
31

Credit

Balance

Credit

10.500.000

Cost of Goods Sold

Dec
2014

11.592.000

Rp
Rp
Rp

Balance
Debit
9.700.000
11.592.000
-

4-1400
Description

Date

Credit

5.810.500

Credit

6-1100
Description

1 saldo awal
31 Pengeluaran kas
31 penutup

Ref

JPk-1
JPn-1

Debit
Rp

Credit

825.000
Rp

13.325.000

Credit

Telephone, Water, and Electricity Expenses


Date
Dec
2014

Description
1 saldo awal
31 penyesuaian
31 Penutup

6-1200
Ref

Debit

AJP-1 Rp
JPn-1

1.300.000
Rp

Rent Expenses
Date
Dec
2014

1 saldo awal
31 penyesuaian
31 penutup

Ref

Debit

AJP-1 Rp
JPn-1

Description
1 saldo awal
31 penyesuaian
31 Penutup

Rp

Dec
2014

Description
1 saldo awal
31 Pengeluaran Kas
31 penutup

Ref

Debit

AJP-1 Rp
JPn-1

Dec
2014

Rp
Rp
Rp

Balance
Debit
7.400.000
10.735.000
-

Credit

3.335.000
Rp

10.735.000

Credit

6-1500
Ref

JPk-1
JPn-1

Debit
Rp

Balance

Credit

875.000
Rp

Bad Debt Expenses


Date

6.000.000

Credit

6-1400

Maintenance and Repair Expenses


Date

Rp
Rp
Rp

Balance
Debit
5.500.000
6.000.000
-

Credit

500.000

Store Supplies Expenses

Dec
2014

23.080.000

Credit

6-1300
Description

Date

Rp
Rp
Rp

Balance
Debit
21.780.000
23.080.000
-

Credit

7.375.000

Rp
Rp
Rp

Debit
6.500.000
7.375.000
-

Credit

6-1600
Description

31 penyesuaian
31 penutup

Ref
AJP-1 Rp
JPn-1

Debit

Balance

Credit

7.210.750
Rp

7.210.750

Rp
Rp

Debit
7.210.750
-

Credit

Depreciation Expenses
Date
Dec
2014

Description
1 saldo awal
31 penyesuaian
31 penutup

6-1700
Ref

AJP-1 Rp
JPn-1

Debit
7.155.000
Rp

Insurance Expenses
Date
Dec
2014

1 saldo awal
31 penyesuaian
31 penutup

Ref

AJP-1 Rp
JPn-1

Debit

Description
1 saldo awal
31 penyesuaian
31 penutup

Rp

Dec
2014

Rp
Rp
Rp

Balance
Debit
1.800.000
2.100.000
-

2.100.000

Credit

Ref

AJP-1 Rp
JPn-1

Debit

Credit

9.500.000
Rp

114.000.000

Balance
Debit
Rp 104.500.000
Rp 114.000.000
Rp
-

Credit

8-1100
Description

1 saldo awal
31 Penyesuaian
31 Penutup

Dividen Income

Credit

6-1900

Interest Income
Date

Debit
78.705.000
85.860.000
-

Credit

300.000

Wages & Salaries Expenses

Dec
2014

85.860.000

Rp
Rp
Rp

6-1800
Description

Date

Balance

Credit

Ref

AJP-1
JPn-1 Rp

Debit

Credit
Rp

5.280.000

8-1200

480.000

Balance
Debit
Rp
Rp
Rp

Credit
4.800.000
5.280.000
-

Date
Dec
2014

Description
1 saldo awal
31 penutup

Ref

JPn-1

Debit
Rp

Dec
2014

1 saldo awal
31 Cash Receipt
31 penutup

Ref

CRJ-1
JPn-1 Rp

Debit
Rp

Dec
2014

Description
1 saldo awal
31 Pengeluaran kas
31 penutup

Ref

JKk-1 Rp
JPn-1

Debit

Dec
2014

Credit

836.000

Rp
Rp

836.000
-

Balance

Credit

2.500.000
Rp

5.800.000

Rp
Rp
Rp

Debit
3.300.000
5.800.000
-

Credit

9-1200
Description

1 saldo awal
31 Penyesuaian
31 penutup

Ref

AJP-1 Rp
JPn-1

Debit

Description
31 Penyesuaian
31 penutup

Balance

Credit

75.000
Rp

Income Tax Expenses


Date

Debit

9-1100

Bank Service Charge


Date

Credit
5.700.000
-

Balance

Credit

836.000

Interest Expenses

Dec
2014

Rp
Rp

8-1300
Description

Date

Debit

5.700.000

Late Fees Collected


Date

Balance

Credit

3.575.000

Rp
Rp
Rp

Debit
3.500.000
3.575.000
-

Credit

9-1300
Ref
AJP-1 Rp
JPn-1

Debit

Balance

Credit

30.186.590
Rp

30.186.590

Rp
Rp

Debit
30.186.590
-

Credit

Gain/Loss Sales Vehicle


Date

Description

9-1400
Ref

Debit

Miscellalneous Expenses
Date
Dec
2014

Description
1 saldo awal
31 penutup

Debit

Credit

9-1500
Ref

Debit

JPn-1

Balance

Credit
Rp

Late Fee Expenses


Date

Balance

Credit

750.000

Rp
Rp

Debit
750.000
-

Credit

9-1600
Description

Ref

Debit

Credit

Balance
Debit

Credit

PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 2015

Date

Invoice
Description
No.

Debit
Ref

Cash In Bank

BKM12-1 PT Karya Sejati

Rp

15

BKM12-2 Toko Indah

Rp 118.800.000

16

NK-01

Penjualan Tunai

92.708.000

Sales Discount
Rp

BKM12-3 Piutang dihapuskan

Rp

3.450.000

29

BKM12-4 Toko Persada

Rp

84.436.000

Rp 415.609.000

Acc. No

Amount

1.892.000

Rp
5-1100

Rp

98.200.000

Rp

Rp

1.892.000

Rp

98.200.000

Recapitulation
Debit
Acc. No.
1-1100
4-1300
5-1100

94.600.000

Acc. No

Amount

Rp 118.800.000

Rp 116.215.000

27

Credit
Account
Receivable

Amount
Rp 415.609.000
Rp
1.892.000
Rp 98.200.000

Rp 515.701.000

Acc. No.
1-1300
4-1100
2-1600
1-1500
1-1400
8-1300
'4-1200

Credit
Amount
Rp 297.000.000
Rp 105.600.000
Rp 10.560.000
Rp 98.200.000
Rp
3.450.000
Rp
836.000
Rp
55.000

Rp 515.701.000

83.600.000

Rp 297.000.000

4-1100

Rp

105.600.000

2-1600

Rp

10.560.000

1-1500

Rp

98.200.000

'4-1200

Rp

55.000

1-1400

Rp

3.450.000

8-1300

Rp

836.000

Rp

218.701.000

PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015

Date

Invoice
No.

Debit
Description

BKK12-1 Gaji Karyawan

10

BKK12-2 PT Galaxy Elektronik

17

Ref

Credit
Other

Account
Payable

Acc. No.

Cash in Bank

Amount

2-1300

Rp

9.500.000

BKK12-3 Hutang Dividen

2-1800

Rp

3.500.000

19

BKK12-4 Pembayaran Kartu Kredit

2-1100

Rp

20

BKK12-5 Pembayaran Hutang

2-2100
9-1100

6-1100
2-1300
2-1300
1-1600
6-1500

30

Rp

9.500.000

Rp

85.800.000

Rp

3.500.000

5.500.000

Rp

5.500.000

Rp

25.000.000

Rp

27.500.000

Rp

2.500.000

Rp
Rp
Rp
Rp
Rp

825.000
700.000
600.000
700.000
875.000

Rp

3.700.000

Rp

49.700.000

Rp

135.500.000

85.800.000

BKK12-6 Pengisian Kas Kecil

Rp

Rp

85.800.000

RECAPITULATION
Debit
Acc. No.
2-1200

Credit

Amount
Rp 85.800.000

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
1-1600
6-1500

Rp
Rp
Rp

825.000
700.000
875.000

Rp 135.500.000

Acc. No.
1-1100

Amount
Rp 135.500.000

Rp

135.500.000

Other
Acc. No.

Amount

PT PRIMA ELEKTRONIK
PETTY CASH
DESEMBER 2015

Date

Invoice No.

Debit

Description
Acc. No

1
2
4
8
11

VKK12-1
VKK12-2
VKK12-3
VKK12-4
VKK12-5

Advertising Expense
Telepon, Water, and Electricity Expense
Telepon, Water, and Electricity Expense
Store Supplies
Maintenance and Repair Expense

6-1100
2-1300
2-1300
1-1600
6-1500

Credit
Amount

Rp
Rp
Rp
Rp
Rp

825.000
700.000
600.000
700.000
875.000

Rp
Rp
Rp
Rp
Rp

825.000
700.000
600.000
700.000
875.000

Rp

3.700.000

Rp

3.700.000

Rp

Amount
3.700.000

Rp

3.700.000

Recapitulation
Debit
Acc. No.

6-1100
2-1300
1-1600
6-1500

Amount

Rp
Rp
Rp
Rp

825.000
1.300.000
700.000
875.000

Rp

3.700.000

Credit
Acc. No.
1-1200

Petty Cash

PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date

Doc. No

BM12-1

14

NK12-1

Acc. No.
2-1200
4-1400
2-1600
1-1500

Total

Description

Ref

Debit

Account Payable
PPN Income
Merchandise Inventory

2-1200
2-1700
1-1500

14.520.000,00

Sales Return
PPN Outcome
Account Receivable
Merchandise Inventory
Cost of Goods Sold

4-1400
2-1600
1-1300
1-1500
5-1100

10.500.000,00
1.050.000,00

RECAPITULATION
Debit
Amount
14.520.000,00
10.500.000,00
1.050.000,00
9.400.000,00

35.470.000,00

1.320.000,00
13.200.000,00

11.550.000,00
9.400.000,00
9.400.000,00

Credit
Acc. No.
2-1700
1-1500
1-1300
5-1100

Credit

Amount
1.320.000,00
13.200.000,00
11.550.000,00
9.400.000,00

35.470.000,00

PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Date
7
19
23

Invoice
No.

Debit
Description

FG.12760 PT Falaxy Elektronik


F.Jy.3155 PT Jaya Elektronik
PE.1602 PT Planet Elektronik

Ref

Merchandise
Inventory
Rp
Rp
Rp

PPN Income

Credit
Freigt Paid

Account Payable

81.000.000
63.750.000
95.030.000

Rp
Rp
Rp

8.100.000
6.375.000
9.503.000

Rp
Rp
Rp

35.000
45.000
45.000

Rp
Rp
Rp

89.135.000
70.170.000
104.578.000

Rp 239.780.000

Rp

23.978.000

Rp

125.000

Rp

263.883.000

RECAPITULATION
Debit
Acc. No.
1-1500
2-1700
5-1200

Credit

Amount
Rp 239.780.000
Rp
23.978.000
Rp
125.000
Rp

263.883.000

Acc. No.
2-1200

Rp

Amount
263.883.000

Rp

263.883.000

PT PRIMA ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015
Debit
Date

Invoice
No.

3
10
24
27

F-12/01
F-12/02
F-12/03
F-12/04

Description

Ref

PT Karya Sejati
Toko Citra
Toko Persada
Toko Citra

Account
Receivable

Credit

CGS (Dr.) /
Merchandise
Inventory (Cr.)

Sales of
Merchandise

PPN Outcome

Rp
Rp
Rp
Rp

70.670.000
82.225.000
76.230.000
137.050.000

Rp 57.800.000
Rp 67.200.000
Rp 63.550.000
Rp 113.870.000

Rp 64.200.000
Rp 74.700.000
Rp 69.300.000
Rp 124.500.000

Rp 6.420.000
Rp 7.470.000
Rp 6.930.000
Rp 12.450.000

Rp
Rp
Rp
Rp

50.000
55.000
100.000

Rp

366.175.000

Rp 302.420.000

Rp 332.700.000

Rp 33.270.000

Rp

205.000

RECAPITULATION
DEBIT
Acc. No.
1-1300
5-1100

Freight Collected

CREDIT

Amount
Rp 366.175.000
Rp 302.420.000

Rp

668.595.000

Acc. No.
1-1500
4-1100
2-1600
4-1200

Amount
Rp 302.420.000
Rp 332.700.000
Rp 33.270.000
Rp
205.000
Rp 668.595.000

PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
PAC 07VD

AC 400 WATT
IN

Date
Dec
2014

Invoice No.

Description

Quantity

Price

OUT
Amount

1
Saldo Awal
3 F-12/01 Penjualan
7 FG.12760 Pembelian

15

3.000.000

45.000.000

BM12-1

Retur Pembelian

-2

3.000.000

(6.000.000)

10

F-12/02

11
16

Price

Amount

10

2.900.000

29.000.000

Penjualan

12

2.900.000

34.800.000

NK12-1

Retur Penjualan

-2

2.900.000

(5.800.000)

NK-01

Penjualan Tunai

14

2.900.000

40.600.000

6
2

2.900.000
3.000.000

17.400.000
6.000.000

11
8
1

3.000.000
2.950.000
2.920.000

33.000.000
23.600.000
2.920.000

19 F.Jy.3155 Pembelian

2.950.000

23.600.000

23

PE.1602

Pembelian

14

2.920.000

40.880.000

24

F-12/03

Penjualan

27

Quantity

BALANCE

F-12/04

Penjualan

Quantity

Price

Amount

40
30
30
15
30
13
18
13
20
13
6
13
6
13
8
6
13
8
14

2.900.000
2.900.000
2.900.000
3.000.000
2.900.000
3.000.000
2.900.000
3.000.000
2.900.000
3.000.000
2.900.000
3.000.000
2.900.000
3.000.000
2.950.000
2.900.000
3.000.000
2.950.000
2.920.000

116.000.000
87.000.000
87.000.000
45.000.000
87.000.000
39.000.000
52.200.000
39.000.000
58.000.000
39.000.000
17.400.000
39.000.000
17.400.000
39.000.000
23.600.000
17.400.000
39.000.000
23.600.000
40.880.000

11
8
14
0
0
13

3.000.000
2.950.000
2.920.000
3.000.000
2.950.000
2.920.000

33.000.000
23.600.000
40.880.000
37.960.000
-

PAC 05WD

AC 690 WATT
IN

Date
Dec
2015

Invoice No.

Description

1
Saldo Awal
3 F-12/01 Penjualan
7 FG.12760 Pembelian
8 BM12-1 Retur Pembelian
10 F-12/02 Penjualan
11 NK12-1 Retur Penjualan
16
NK-01 Penjualan Tunai
19 F.Jy.3155 Pembelian

Quantity

10
-2

Price

3.600.000
3.600.000

OUT
Amount

Quantity

Price

BALANCE
Amount

3.600.000

28.800.000

9
(1)
16

3.600.000
3.600.000
3.600.000

32.400.000
(3.600.000)
57.600.000

36.000.000
(7.200.000)

11

3.650.000

40.150.000

15

3.610.000

54.150.000

23

PE.1602

Pembelian

24

F-12/03

Penjualan

11

3.600.000

39.600.000

27

F-12/04

Penjualan

8
7

3.600.000
3.650.000

28.800.000
25.550.000

Quantity
43
35
45
43
34
35
19
19
11
19
11
15
8
11
15
4
15

Price
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
3.600.000
3.650.000
3.600.000
3.650.000
3.610.000
3.600.000
3.650.000
3.610.000
3.650.000
3.610.000

Amount
154.800.000
126.000.000
162.000.000
154.800.000
122.400.000
126.000.000
68.400.000
68.400.000
40.150.000
68.400.000
40.150.000
54.150.000
28.800.000
40.150.000
54.150.000
14.600.000
54.150.000

PT PRIMA ELEKTRONIK
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015
Date
31

31

31

31

31

Doc. No

Description

Ref

Debit

BM12-2 Bank Service Charge


Cash in Bank
Interest Income

9-1200
1-1100
8-1100

Rp
Rp

BM12-3 Wages & Salaries Expenses


Telepon, Water, and Electricity Expense
Accrued Expenses

6-1900
6-1200
2-1300

Rp
Rp

BM12-4 Insurance Expenses


Rent Expenses
Store Supplies Expenses
Bad Debt Expenses
Prepaid Insurance
Prepaid Rent
Store Supplies
Allowance for Doubtful Debt

6-1800
6-1300
6-1400
6-1600
1-1800
1-1700
1-1600
1-1400

Rp
Rp
Rp
Rp

BM12-5 Depreciation Expenses


Building Accummulated Depr.
Vehicle Accummulated Depr.
Equipment Accummulated Depr.

6-1700
1-3300
1-3500
1-3700

Rp

BM12-6 PPN Outcome


PPN Income
PPN Payable
Income Tax Expense
Prepaid Income Tax

2-1600
2-1700
2-1500
9-1300
1-1900

Rp

Rp

Rp

Credit

75.000
405.000
Rp

480.000

Rp

10.800.000

Rp
Rp
Rp
Rp

300.000
500.000
3.335.000
7.210.750

Rp
Rp
Rp

2.560.000
3.255.000
1.340.000

Rp
Rp

22.658.000
20.122.000

Rp

30.186.590

Rp

102.747.340

9.500.000
1.300.000

300.000
500.000
3.335.000
7.210.750

7.155.000

42.780.000

30.186.590

102.747.340

PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2015
No. Account
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200
3-1300
4-1100
4-1200
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200
6-1300
6-1400
6-1500

Name Account
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning
Income Summary
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Debit
402.945.700
5.000.000
447.025.000

Credit

Rp

13.410.750

Rp

120.320.000

Rp

97.650.000

Rp

79.060.000

Rp
Rp

420.963.000
10.800.000

Rp

39.322.000

Rp
Rp
Rp
Rp

2.000.000
225.000.000
1.000.000.000
350.585.800

Rp
Rp

1.998.300.000
205.000

106.160.000
3.145.000
3.500.000
5.100.000
1.192.010
135.000.000
192.500.000
768.000.000
258.000.000
220.800.000

11.592.000
10.500.000
1.483.220.000
5.810.500
13.325.000
23.080.000
6.000.000
10.735.000
7.375.000

6-1600
6-1700
6-1800
6-1900
8-1100
8-1200
8-1300
9-1100
9-1200
9-1300
9-1400
9-1500
9-1600

Bad Debt Expense


Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Income
Deviden Income
Late Fees Collected
Interest Expense
Bank Service Charge
Income Tax Expense
Gain/loss Sales Vehicle
Miscellaneous Expense
Late Fee Expense

Rp
Rp
Rp
Rp

7.210.750
85.860.000
2.100.000
114.000.000

Rp
Rp
Rp

5.800.000
3.575.000
30.186.590

Rp

750.000

Rp

4.369.487.550

Rp
Rp
Rp

5.280.000
5.700.000
836.000

Rp

4.369.432.550

PT PRIMA ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
Acc. No

Account Name

1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200

Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning

3-1300
4-1100
4-1200
4-1300
4-1400

Income Summary
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return

Unadjusted Trial Balance


Dr.
Cr.
402.485.700
5.000.000
447.025.000
6.200.000
106.160.000
6.480.000
4.000.000
5.400.000
31.378.600
135.000.000
192.500.000
768.000.000
117.760.000
258.000.000
94.395.000
220.800.000
77.720.000
420.963.000
19.200.000
42.780.000
22.658.000
2.000.000
225.000.000
1.000.000.000
350.585.800

1.998.300.000
205.000
11.592.000
10.500.000

Adjustments
Dr.
Cr.
405.000

7.210.750
3.335.000
500.000
300.000
30.186.590

2.560.000
3.255.000
1.340.000

10.800.000
20.122.000
42.780.000
22.658.000

Adjusted Trial Balance


Dr.
Cr.
402.890.700
5.000.000
447.025.000
13.410.750
106.160.000
3.145.000
3.500.000
5.100.000
1.192.010
135.000.000
192.500.000
768.000.000
120.320.000
258.000.000
97.650.000
220.800.000
79.060.000
420.963.000
10.800.000
39.322.000
2.000.000
225.000.000
1.000.000.000
350.585.800
1.998.300.000
205.000
11.592.000
10.500.000
-

Income Statement
Dr.
Cr.

11.592.000
10.500.000

1.998.300.000
205.000
-

Balance
Dr.
Cr.
402.890.700
5.000.000
447.025.000
13.410.750
106.160.000
3.145.000
3.500.000
5.100.000
1.192.010
135.000.000
192.500.000
768.000.000
120.320.000
258.000.000
97.650.000
220.800.000
79.060.000
420.963.000
10.800.000
39.322.000
2.000.000
225.000.000
1.000.000.000
350.585.800
-

5-1100
5-1200
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
8-1100
8-1200
8-1300
9-1100
9-1200
9-1300
9-1400
9-1500
9-1600

Cost of Goods Sold


Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Income
Deviden Income
Late Fees Collected
Interest Expense
Bank Service Charge
Income Tax Expense
Gain/loss Sales Vehicle
Miscellaneous Expense
Late Fee Expense

1.483.220.000
5.810.500
13.325.000
21.780.000
5.500.000
7.400.000
7.375.000

1.483.220.000
5.810.500
13.325.000
23.080.000
6.000.000
10.735.000
7.375.000
7.210.750
85.860.000
2.100.000
114.000.000

1.300.000
500.000
3.335.000
7.210.750
7.155.000
300.000
9.500.000

78.705.000
1.800.000
104.500.000
4.800.000
5.700.000
836.000
5.800.000
3.500.000

480.000

75.000
30.186.590

750.000
4.366.444.800

4.366.444.800

102.747.340

102.747.340

5.800.000
3.575.000
30.186.590
750.000
4.369.432.550

5.280.000
5.700.000
836.000
-

4.369.432.550

1.483.220.000
5.810.500
13.325.000
23.080.000
6.000.000
10.735.000
7.375.000
7.210.750
85.860.000
2.100.000
114.000.000
5.800.000
3.575.000
30.186.590
750.000
1.821.119.840
189.201.160
189.201.160

5.280.000
5.700.000
836.000
2.010.321.000

2.548.312.710

189.201.160

2.548.312.710

2.359.111.550
189.201.160
2.548.312.710

PT PRIMA ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Net Sales
Cost of Goods Sold
Freight Paid
Cost of Goods Sold
Gross Profit
Operating Expenses:
Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Total Operating Expenses
Operating Profit
Other Income/Expenses:
Interest Income
Deviden Income
Late Fees Collected
Total Other Income
Interest Expense
Bank Service Charge
Miscellaneous Expense
Total other expenses
Total Other Income/Expenses
Net Profit Before Tax

Rp
Rp

Rp
Rp

1.998.300.000
205.000

Rp
Rp

22.092.000
1.976.413.000

Rp
Rp

1.489.030.500
487.382.500

Rp
Rp

269.685.750
217.696.750

Rp
Rp

1.691.000
219.387.750

Rp
Rp

30.186.590
189.201.160

11.592.000
10.500.000

Rp 1.483.220.000
Rp
5.810.500

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp

13.325.000
23.080.000
6.000.000
10.735.000
7.375.000
7.210.750
85.860.000
2.100.000
114.000.000

5.280.000
5.700.000
836.000
Rp

11.816.000

Rp

10.125.000

5.800.000
3.575.000
750.000

Rp 219.387.750
Koreksi Fiskal:
- Bad Debt Expense
Rp
- Interest Income
Rp
- Gain/Loss Sales of Vehicle
Rp
- Dividend Income
Rp
Total Koreksi Fiskal
Penghasilan Kena Pajak
Income Tax Expense = 28% x (50% x Rp 215.618.500,-)
Net Income After Tax

7.210.750
(5.280.000)
(5.700.000)
Rp
(3.769.250)
Rp 215.618.500

PT PRIMA ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015
Description

Cammond Stock

Retained Earning

Saldo 30 November 2015

Rp

1.000.000.000,00

Issuance share Capital

Rp

Rp

Net Income

Rp

Rp

Devidends

Rp

Rp

Saldo 31 Desember 2015

Rp

1.000.000.000,00

Rp

Rp

350.585.800,00

189.201.160,00
539.786.960,00

Total
Rp

Rp
Rp
Rp
Rp

1.350.585.800,00

189.201.160,00
1.539.786.960,00

PT PRIMA ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
ASSET
Current Assets:
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Total current assets
Fixed Assets:
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Total Fixed Assets
TOTAL ASSETS

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

LIABILITIES & EQUITY


Current Liabilities:
Accounts Payable
Accrued Expense
PPN Payable
Dividen Payable
Total Current Liabilities

402.945.700
5.000.000
447.025.000
(13.410.750)
106.160.000
3.145.000
3.500.000
5.100.000
1.192.010
135.000.000

420.963.000
10.800.000
39.322.000
2.000.000

Long Term Liabilities:


Bank Mandiri Loan
Total Liabilities
Rp

1.095.656.960

Rp 192.500.000
Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp

768.000.000
(120.320.000) Rp 647.680.000
258.000.000
(97.650.000) Rp 160.350.000
220.800.000
(79.060.000) Rp 141.740.000
Rp
Rp

1.142.270.000
2.237.926.960

Equity:
Common Stock
Retained Earning
Total Equity

TOTAL LIABILITIES & EQUITY

Rp 1.000.000.000
Rp 539.786.960

PT PRIMA ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

Rp

473.085.000

Rp
Rp

225.000.000
698.085.000

Rp

1.539.786.960

Rp

2.237.871.960

PT PRIMA ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
- Arus Kas dari Aktivitas Operasi:
Laba bersih
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Accounts Payable
Accrued Expense
Dividend Payable
PPN Payable
Bank Mandiri Loan
Arus Kas dari Aktivitas Operasi

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

- Arus Kas dari Aktivitas Investasi


Land
Building At Cost
Arus Kas dari Aktivitas Investasi

Rp
Rp

- Arus Kas dari Aktivitas Pendanaan


Common Stock
Retained Earnings
Arus Kas dari Aktivitas Pendanaan
Kenaikan/Penurunan Arus Kas

Rp
Rp

189.201.160,00
(447.025.000,00)
13.410.750,00
(106.160.000,00)
(3.145.000,00)
(3.500.000,00)
(5.100.000,00)
(1.192.010,00)
(135.000.000,00)
120.320.000,00
(258.000.000,00)
97.650.000,00
(220.800.000,00)
79.060.000,00
420.963.000,00
10.800.000,00
2.000.000,00
39.322.000,00
225.000.000,00
Rp

17.804.900,00

Rp

(960.500.000,00)

(192.500.000,00)
(768.000.000,00)

1.000.000.000,00
350.585.800,00
Rp
Rp

1.350.585.800,00
407.890.700,00

PT PRIMA ELEKTRONIK
JURNAL PENUTUP
31 DESEMBER 2015
Date

Description

Ref

Debit

Credit

Des

Sales of Merchandise

4-1100

Rp

1.998.300.000

31

Freight Collected
Interest Income
Deviden Income
Late Fees Collected
Income Summary

4-1200
8-1100
8-1200
8-1300
3-1400

Rp
Rp
Rp
Rp

260.000
5.280.000
5.700.000
836.000

Income Summary
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense

3-1400
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
9-1100
9-1200
9-1300
9-1500

Rp

Income Summary
Retained Earnings

3-1400
3-1200

Rp

Retained Earnings
Dividends

3-1200
3-1300

Rp

31

Rent Expense
Store Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Expense
Bank Service Charge
Income Tax Expense
Miscellaneous Expense
31

31

Rp

Rp

2.010.376.000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

11.592.000
10.500.000
1.483.220.000
5.810.500
13.325.000
23.080.000
6.000.000
10.735.000
7.375.000
7.210.750
85.860.000
2.100.000
114.000.000
5.800.000
3.575.000
30.186.590
750.000

Rp

189.201.160

Rp

Rp

4.020.697.000

1.821.119.840

189.201.160

4.020.697.000

PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015
No. Account
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200

Name Account
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

Rp

Debit
402.945.700
447.025.000

Credit

Rp

13.410.750

Rp

120.320.000

Rp

97.650.000

Rp

79.060.000

Rp
Rp

420.963.000
10.800.000

Rp

39.322.000

Rp
Rp
Rp
Rp

2.000.000
225.000.000
1.000.000.000
539.786.960

Rp

2.548.312.710

106.160.000
3.145.000
3.500.000
5.100.000
1.192.010
135.000.000
192.500.000
768.000.000
258.000.000
220.800.000

2.543.367.710