PT PRIMA ELEKTRONIK

BUKU BESAR PEMBANTU UTANG

DESEMBER 2015

Galaxy Elektronik S001

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 6 Pembelian Rp 89,135,000
8 Retur Pembelian Rp 14,520,000
10 Pelunasan Rp 85,800,000

Planet Elektronik S002

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 23 Pembelian Rp 104,578,000

Jaya Elektronik S003

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 19 Pembelian Rp 70,170,000
PRIMA ELEKTRONIK
ESAR PEMBANTU UTANG
DESEMBER 2015

Balance
Debit Credit
Rp 85,800,000
Rp 174,935,000
Rp 160,415,000
Rp 74,615,000

Balance
Debit Credit
Rp 97,900,000
Rp 202,478,000

Balance
Debit Credit
Rp 73,700,000
Rp 143,870,000
 PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Karya Sejati C001

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 2 Pelunasan Rp 94,600,000
3 Penjualan Rp 70,670,000

Toko Citra C002

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 10 Penjualan Rp 82,225,000
11 Retur Penjualan Rp 11,550,000
27 Penjualan Rp 137,050,000

Toko Indah C003

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 15 Pelunasan Rp 118,800,000

Toko Persada C004

Date Description Ref Debit Credit

Dec 1 Saldo awal

2015 24 Penjualan Rp 76,230,000
29 Pelunasan Rp 83,600,000
 IMA ELEKTRONIK
AR PEMBANTU PIUTANG
ESEMBER 2015

Balance
Debit Credit
Rp 94,600,000
Rp -
Rp 70,670,000

Balance
Debit Credit
Rp 92,400,000
Rp 174,625,000
Rp 163,075,000
Rp 300,125,000

Balance
Debit Credit
Rp 118,800,000
Rp -

Balance
Debit Credit
Rp 83,600,000
Rp 159,830,000
Rp 76,230,000
 PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1 PT Galaxy Elektronik FG.12760 6-Dec-15 Rp 74,615,000
2 PT Planet Elektronik PE.1589 20-Nov-15 Rp 97,900,000
3 PT Planet Elektronik PE.1602 23-Dec-15 Rp 104,578,000
4 PT Jaya Elektronik F.Jy.3022 28-Nov-15 Rp 73,700,000
5 PT Jaya Elektronik F.Jy.3155 19-Dec-15 Rp 70,170,000

Rp 420,963,000

PT PRIMA ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

1 PT Karya Sejati F-12/01 12/3/2015 Rp 70,670,000
2 Toko Citra F-11/27 11/30/2015 Rp 92,400,000
3 Toko Citra F-12/02 12/10/2015 Rp 70,675,000
4 Toko Citra F-12/04 12/27/2015 Rp 137,050,000
5 Toko Indah - - 0
6 Toko Persada F-12/03 12/24/2015 Rp 76,230,000
Rp 447,025,000
 PT PRIMA ELEKTRONIK
NERACA SALDO
DESEMBER 2015

No. Account Name Account Debit

1-1100 Cash in Bank Rp 402,485,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 6,480,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income Rp 22,658,000
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1200 Telepon, Water and Electricity Expense Rp 21,780,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,366,444,800
 Credit

Rp -
Rp 6,200,000
Rp 106,710,000

Rp 117,760,000
Rp -
Rp 94,395,000

Rp 77,720,000
0
Rp 420,963,000 Rp -
Rp 10,800,000
0
Rp 19,200,000
Rp 42,780,000

Rp 2,000,000
Rp 225,000,000
Rp 1,000,000,000
Rp 350,585,800

Rp 1,998,300,000
Rp 205,000

Rp 4,800,000
Rp 5,700,000
Rp 836,000

Rp 4,377,244,800
 PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKm-1 Rp 415,554,000
31 Posting JKk-1 Rp 135,500,000
31 Posting AJP-1 Rp 405,000

Petty Cash 1-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015

Accounts Receivable 1-1300

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JU-1 Rp 11,550,000
31 Posting Jpj-1 Rp 366,175,000
31 Posting JKm-1 Rp 297,000,000

Allowance for Doubtful Debt 1-1400

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKm-1 Rp 3,450,000
31 Posting AJP-1 Rp 7,210,750

Merchandise Inventory 1-1500

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JU-1 Rp 13,200,000
31 Posting JU-1 Rp 9,400,000
 31 Posting Jpb-1 Rp 239,780,000
31 Posting Jpj-1 Rp 301,870,000
31 Posting JKm-1 Rp 98,200,000

Store Supplies 1-1600

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 700,000
31 Posting AJP-1 Rp 3,335,000

Prepaid Rent 1-1700

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 500,000

Prepaid Insurance 1-1800

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 300,000

Prepaid Income Tax 1-1900

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 27,021,063

Stock Investment 1-2100

Date Description Ref Debit Credit

 Date Description Ref Debit Credit

Dec 1 saldo awal

2015

Land 1-3100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015

Building At Cost 1-3200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015

Building Accumulated Depr. 1-3300

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 2,560,000

Vehicle At Cost 1-3400

Date Description Ref Debit Credit

Dec 1 saldo awal

2015
Vehicle Accumulated Depr. 1-3500

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 3,255,000

Equipment 1-3600

Date Description Ref Debit Credit

Dec 1 saldo awal

2015

Equipment Accumulated Depr. 1-3700

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 1,340,000

Credit Card 2-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 5,500,000

Account Payable 2-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JU-1 Rp 14,520,000
31 Posting Jpb-1 Rp 263,883,000
31 Posting JKk-1 Rp 85,800,000
Accrued Expense 2-1300

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 10,800,000
31 Posting AJP-1 Rp 10,800,000

Income Tax Payable 2-1400

Date Description Ref Debit Credit

Dec
2015

PPN Payable 2-1500

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 20,122,000

PPN Outcome 2-1600

Date Description Ref Debit Credit

Dec 31 Posting JU-1 Rp 1,050,000

2015 31 Posting Jpj-1 Rp 33,270,000
31 Posting JKm-1 Rp 10,560,000
31 Posting AJP-1 Rp 42,780,000

PPN Income 2-1700

Date Description Ref Debit Credit

Dec 31 Posting Jpb-1 Rp 23,978,000

2015 31 Posting JU-1 Rp 1,320,000
31 Posting AJP-1 Rp 22,658,000
Dividend Payable 2-1800

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 3,500,000

Bank Mandiri Loan 2-2100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 25,000,000

Common Stock 3-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015

Retained Earnings 3-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 penutup JPn-1 Rp 192,916,688
Income Summary 3-1300

Date Description Ref Debit Credit

Dec 31 Posting JPn-1 Rp 2,010,321,000

2015 31 Posting JPn-1 Rp 1,817,404,313
31 Posting JPn-1 Rp 192,916,688

Sales of Merchandise 4-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting Jpj-1 Rp 332,700,000
31 Posting JKm-1 Rp 105,600,000
31 Posting JPn-1 Rp 1,998,300,000

Freight Collected 4-1200

Date Description Ref Debit Credit

Dec 31 Posting Jpj-1 Rp 205,000

2015 31 Posting JPn-1 Rp 205,000

Sales Discount 4-1300

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKm-1 Rp 1,892,000
31 Posting JPn-1 Rp 11,592,000

Sales Return 4-1400

Date Description Ref Debit Credit

 Dec
2015 31 Posting JU-1 Rp 10,500,000
31 Posting JPn-1 Rp 10,500,000

Cost of Goods Sold 5-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JU-1 Rp 9,400,000
31 Posting Jpj-1 Rp 301,870,000
31 Posting JKm-1 Rp 98,200,000
31 Posting JPn-1 Rp 1,482,670,000

Freight Paid 5-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JPb-1 Rp 125,000
31 Posting JPn-1 Rp 5,810,500

Advertising Expenses 6-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 825,000
31 Posting JPn-1 Rp 13,325,000

Telephone, Water, and Electricity Expenses 6-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 1,300,000
31 Posting JPn-1 Rp 23,080,000
Rent Expenses 6-1300

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 500,000
31 Posting JPn-1 Rp 6,000,000

Store Supplies Expenses 6-1400

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 3,335,000
31 Posting JPn-1 Rp 10,735,000

Maintenance and Repair Expenses 6-1500

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 875,000
31 Posting JPn-1 Rp 7,375,000

Bad Debt Expenses 6-1600

Date Description Ref Debit Credit

Dec 31 Posting AJP-1 Rp 7,210,750

2015 31 Posting JPn-1 Rp 7,210,750

Depreciation Expenses 6-1700

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 7,155,000
31 Posting JPn-1 Rp 85,860,000
Insurance Expenses 6-1800

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 300,000
31 Posting JPn-1 Rp 2,100,000

Wages & Salaries Expenses 6-1900

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 9,500,000
31 Posting JPn-1 Rp 114,000,000

Interest Income 8-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 480,000
31 Posting JPn-1 Rp 5,280,000

Dividen Income 8-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JPn-1 Rp 5,700,000

Late Fees Collected 8-1300

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKm-1 Rp 836,000
31 Posting JPn-1 Rp 836,000
Interest Expenses 9-1100

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JKk-1 Rp 2,500,000
31 Posting JPn-1 Rp 5,800,000

Bank Service Charge 9-1200

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting AJP-1 Rp 75,000
31 Posting JPn-1 Rp 3,575,000

Income Tax Expenses 9-1300

Date Description Ref Debit Credit

Dec 31 Posting AJP-1 Rp 27,021,063

2015 31 Posting JPn-1 Rp 27,021,063

Gain/Loss Sales Vehicle 9-1400

Date Description Ref Debit Credit

Miscellalneous Expenses 9-1500

Date Description Ref Debit Credit

Dec 1 saldo awal

2015 31 Posting JPn-1 Rp 750,000
Late Fee Expenses 9-1600

Date Description Ref Debit Credit

PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015

Balance
Debit Credit
Rp 122,431,700
Rp 537,985,700
Rp 402,485,700
Rp 402,890,700

Balance
Debit Credit
Rp 5,000,000

Balance
Debit Credit
Rp 389,400,000
Rp 377,850,000
Rp 744,025,000
Rp 447,025,000

Balance
Debit Credit
Rp 2,750,000
Rp 6,200,000
Rp 13,410,750

Balance
Debit Credit
Rp 270,800,000
Rp 257,600,000
Rp 267,000,000
Rp 506,780,000
Rp 204,910,000
Rp 106,710,000

Balance
Debit Credit
Rp 5,780,000
Rp 6,480,000
Rp 3,145,000

Balance
Debit Credit
Rp 4,000,000
Rp 3,500,000

Balance
Debit Credit
Rp 5,400,000
Rp 5,100,000

Balance
Debit Credit
Rp 31,378,600
Rp 4,357,538

Balance
 Debit Credit
Rp 135,000,000

Balance
Debit Credit
Rp 192,500,000

Balance
Debit Credit
Rp 768,000,000

Balance
Debit Credit
Rp 117,760,000
Rp 120,320,000

Balance
Debit Credit
Rp 258,000,000
 Balance
Debit Credit
Rp 94,395,000
Rp 97,650,000

Balance
Debit Credit
Rp 220,800,000

Balance
Debit Credit
Rp 77,720,000
Rp 79,060,000

Balance
Debit Credit
Rp 5,500,000
Rp -

Balance
Debit Credit
Rp 257,400,000
Rp 242,880,000
Rp 506,763,000
Rp 420,963,000
 Balance
Debit Credit
Rp 10,800,000
Rp -
Rp 10,800,000

Balance
Debit Credit

Balance
Debit Credit
Rp 19,200,000
Rp 39,322,000

Balance
Debit Credit
Rp 1,050,000
Rp 32,220,000
Rp 42,780,000
Rp -

Balance
Debit Credit
Rp 23,978,000
Rp 22,658,000
Rp -
 Balance
Debit Credit
Rp 5,500,000
Rp 2,000,000

Balance
Debit Credit
Rp 250,000,000
Rp 225,000,000

Balance
Debit Credit
Rp 1,000,000,000

Balance
Debit Credit
Rp 350,585,800
Rp 543,502,488
 Balance
Debit Credit
Rp 2,010,321,000
Rp 192,916,688
Rp -

Balance
Debit Credit
Rp 1,560,000,000
Rp 1,892,700,000
Rp 1,998,300,000
Rp -

Balance
Debit Credit
Rp 205,000
Rp -

Balance
Debit Credit
Rp 9,700,000
Rp 11,592,000
Rp -

Balance
Debit Credit
Rp 10,500,000
Rp -

Balance
Debit Credit
Rp 1,092,000,000
Rp 1,082,600,000
Rp 1,384,470,000
Rp 1,482,670,000
Rp -

Balance
Debit Credit
Rp 5,685,500
Rp 5,810,500
Rp -

Balance
Debit Credit
Rp 12,500,000
Rp 13,325,000
Rp -

Balance
Debit Credit
Rp 21,780,000
Rp 23,080,000
Rp -
 Balance
Debit Credit
Rp 5,500,000
Rp 6,000,000
Rp -

Balance
Debit Credit
Rp 7,400,000
Rp 10,735,000
Rp -

Balance
Debit Credit
Rp 6,500,000
Rp 7,375,000
Rp -

Balance
Debit Credit
Rp 7,210,750
Rp -

Balance
Debit Credit
Rp 78,705,000
Rp 85,860,000
Rp -
 Balance
Debit Credit
Rp 1,800,000
Rp 2,100,000
Rp -

Balance
Debit Credit
Rp 104,500,000
Rp 114,000,000
Rp -

Balance
Debit Credit
Rp 4,800,000
Rp 5,280,000
Rp -

Balance
Debit Credit
Rp 5,700,000
Rp -

Balance
Debit Credit

Rp 836,000
Rp -
 Balance
Debit Credit
Rp 3,300,000
Rp 5,800,000
Rp -

Balance
Debit Credit
Rp 3,500,000
Rp 3,575,000
Rp -

Balance
Debit Credit
Rp 27,021,063
Rp -

Balance
Debit Credit

Balance
Debit Credit
Rp 750,000
Rp -
 Balance
Debit Credit
 PT PRIMA ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015

Debit Credit
Date Invoice No. Description Ref
Cash In Bank Sales Discount Acc. No Amount Account Receivable Acc. No Amount

2 BKM12-1 PT Karya Sejati Rp 92,708,000 Rp 1,892,000 Rp 94,600,000 - -

15 BKM12-2 Toko Indah Rp 118,800,000 Rp 118,800,000
16 NK-01 Penjualan Tunai Rp 116,160,000 5-1100 Rp 98,200,000 4-1100 Rp 105,600,000
2-1600 Rp 10,560,000
1-1500 Rp 98,200,000
27 BKM12-3 Piutang dihapuskan Rp 3,450,000 1-1400 Rp 3,450,000
29 BKM12-4 Toko Persada Rp 84,436,000 Rp 83,600,000 8-1300 Rp 836,000

1-1100 4-1300 5-1100 1-1300

Rp 415,554,000 Rp 1,892,000 Rp 98,200,000 Rp 297,000,000 Rp 218,646,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1100 Rp 415,554,000 1-1300 Rp 297,000,000
4-1300 Rp 1,892,000 1-1400 Rp 3,450,000
5-1100 Rp 98,200,000 1-1500 Rp 98,200,000
2-1600 Rp 10,560,000
4-1100 Rp 105,600,000
8-1300 Rp 836,000

Rp 515,646,000 Rp 515,646,000
 PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015

Debit Credit
Date Invoice No. Description Ref Other Other
Account Payable Cash in Bank
Acc. No. Amount Acc. No. Amount
1 BKK12-1 Gaji Karyawan 2-1300 Rp 9,500,000 Rp 9,500,000
10 BKK12-2 PT Galaxy Elektronik Rp 85,800,000 Rp 85,800,000
17 BKK12-3 Hutang Dividen 2-1800 Rp 3,500,000 Rp 3,500,000
19 BKK12-4 Pembayaran Kartu Kredit 2-1100 Rp 5,500,000 Rp 5,500,000
20 BKK12-5 Pembayaran Hutang 2-2100 Rp 25,000,000 Rp 27,500,000
9-1100 Rp 2,500,000
30 BKK12-6 Pengisian Kas Kecil 6-1100 Rp 825,000 Rp 3,700,000
2-1300 Rp 700,000
2-1300 Rp 600,000
1-1600 Rp 700,000
6-1500 Rp 875,000
2-1200 1-1100
Rp 85,800,000 Rp 49,700,000 Rp 135,500,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1600 Rp 700,000 1-1100 Rp 135,500,000
2-1100 Rp 5,500,000
2-1200 Rp 85,800,000
2-1300 Rp 10,800,000
2-1800 Rp 3,500,000
2-2100 Rp 25,000,000
6-1100 Rp 825,000
6-1500 Rp 875,000
9-1100 Rp 2,500,000

Rp 135,500,000 Rp 135,500,000
 PT PRIMA ELEKTRONIK
PETTY CASH
DESEMBER 2015

Debit
Date Invoice No. Description
Acc. No Amount
1 VKK12-1 Advertising Expense 6-1100 Rp 825,000
2 VKK12-2 Accrued Expenses 2-1300 Rp 700,000
4 VKK12-3 Accrued Expenses 2-1300 Rp 600,000
8 VKK12-4 Store Supplies 1-1600 Rp 700,000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 875,000

Rp 3,700,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 825,000 1-1200 Rp 3,700,000
2-1300 Rp 1,300,000
1-1600 Rp 700,000
6-1500 Rp 875,000

Rp 3,700,000 Rp 3,700,000
MA ELEKTRONIK
ETTY CASH
SEMBER 2015

Credit
Petty Cash
Rp 825,000
Rp 700,000
Rp 600,000
Rp 700,000
Rp 875,000

Rp 3,700,000
 PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit

8 BM12-1 Account Payable 2-1200 14,520,000.00

PPN Income 2-1700
Merchandise Inventory 1-1500
(Galaxy Elektronik)

14 NK12-1 Sales Return 4-1400 10,500,000.00

PPN Outcome 2-1600 1,050,000.00
Account Receivable 1-1300
Merchandise Inventory 1-1500 9,400,000.00
Cost of Goods Sold 5-1100
(Toko Citra)

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 9,400,000.00 1-1300 11,550,000.00
2-1200 14,520,000.00 1-1500 13,200,000.00
2-1600 1,050,000.00 2-1700 1,320,000.00
4-1400 10,500,000.00 5-1100 9,400,000.00

Total 35,470,000.00 35,470,000.00

RIMA ELEKTRONIK
NERAL JOURNAL
DESEMBER 2015

Credit

1,320,000.00
13,200,000.00

11,550,000.00

9,400,000.00
 PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Debit Credit
Date Invoice No. Description Ref Merchandise
PPN Income Freigt Paid Account Payable
Inventory
7 FG.12760 PT Galaxy Elektronik Rp 81,000,000 Rp 8,100,000 Rp 35,000 Rp 89,135,000
19 F.Jy.3155 PT Jaya Elektronik Rp 63,750,000 Rp 6,375,000 Rp 45,000 Rp 70,170,000
23 PE.1602 PT Planet Elektronik Rp 95,030,000 Rp 9,503,000 Rp 45,000 Rp 104,578,000

1-1500 2-1700 5-1200 2-1200

Rp 239,780,000 Rp 23,978,000 Rp 125,000 Rp 263,883,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 239,780,000 2-1200 Rp 263,883,000
2-1700 Rp 23,978,000
5-1200 Rp 125,000

Rp 263,883,000 Rp 263,883,000
 PT PRIMA ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015

Debit Credit

Date Invoice No. Description Ref Merchandise

Account Receivable Cost Of Good Sold Sales of Merchandise PPN Outcome Freight Collected
Inventory

3 F-12/01 PT Karya Sejati Rp 70,670,000 Rp 57,800,000 Rp 64,200,000 Rp 6,420,000 Rp 50,000 Rp 57,800,000

10 F-12/02 Toko Citra Rp 82,225,000 Rp 67,200,000 Rp 74,700,000 Rp 7,470,000 Rp 55,000 Rp 67,200,000
24 F-12/03 Toko Persada Rp 76,230,000 Rp 63,000,000 Rp 69,300,000 Rp 6,930,000 Rp - Rp 63,000,000
27 F-12/04 Toko Citra Rp 137,050,000 Rp 113,870,000 Rp 124,500,000 Rp 12,450,000 Rp 100,000 Rp 113,870,000

1-1300 5-1100 4-1100 2-1600 4-1200 1-1500

Rp 366,175,000 Rp 301,870,000 Rp 332,700,000 Rp 33,270,000 Rp 205,000 Rp 301,870,000

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 366,175,000 1-1500 Rp 301,870,000
5-1100 Rp 301,870,000 2-1600 Rp 33,270,000
4-1100 Rp 332,700,000
4-1200 Rp 205,000

Rp 668,045,000 Rp 668,045,000
 PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 07VD AC 400 WATT

IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec 1 Saldo Awal 40 2,900,000 116,000,000
2014 3 F-12/01 Penjualan 10 2,900,000 29,000,000 30 2,900,000 87,000,000
7 FG.12760 Pembelian 15 3,000,000 45,000,000 30 2,900,000 87,000,000
15 3,000,000 45,000,000
9 BM12-1 Retur Pembelian -2 3,000,000 (6,000,000) 30 2,900,000 87,000,000
13 3,000,000 39,000,000
10 F-12/02 Penjualan 12 2,900,000 34,800,000 18 2,900,000 52,200,000
13 3,000,000 39,000,000
11 NK12-1 Retur Penjualan -2 2,900,000 (5,800,000) 20 2,900,000 58,000,000
13 3,000,000 39,000,000
16 NK-01 Penjualan Tunai 14 2,900,000 40,600,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
19 F.Jy.3155 Pembelian 8 2,950,000 23,600,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
8 2,950,000 23,600,000
23 PE.1602 Pembelian 14 2,920,000 40,880,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
8 2,950,000 23,600,000
14 2,920,000 40,880,000
24 F-12/03 Penjualan 6 2,900,000 17,400,000
2 3,000,000 6,000,000 11 3,000,000 33,000,000
8 2,950,000 23,600,000
14 2,920,000 40,880,000
27 F-12/04 Penjualan 11 3,000,000 33,000,000 0 3,000,000 -
8 2,950,000 23,600,000 0 2,950,000 -
1 2,920,000 2,920,000 13 2,920,000 37,960,000

37,960,000

PAC 05WD AC 690 WATT

IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount
 Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec 1 Saldo Awal 43 3,600,000 154,800,000
2015 3 F-12/01 Penjualan 8 3,600,000 28,800,000 35 3,600,000 126,000,000
7 FG.12760 Pembelian 10 3,600,000 36,000,000 45 3,600,000 162,000,000
8 BM12-1 Retur Pembelian -2 3,600,000 (7,200,000) 43 3,600,000 154,800,000
10 F-12/02 Penjualan 9 3,600,000 32,400,000 34 3,600,000 122,400,000
11 NK12-1 Retur Penjualan (1) 3,600,000 (3,600,000) 35 3,600,000 126,000,000
16 NK-01 Penjualan Tunai 16 3,600,000 57,600,000 19 3,600,000 68,400,000
19 F.Jy.3155 Pembelian 11 3,650,000 40,150,000 19 3,600,000 68,400,000
11 3,650,000 40,150,000
23 PE.1602 Pembelian 15 3,610,000 54,150,000 19 3,600,000 68,400,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
24 F-12/03 Penjualan 11 3,600,000 39,600,000 8 3,600,000 28,800,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
27 F-12/04 Penjualan 8 3,600,000 28,800,000 4 3,650,000 14,600,000
7 3,650,000 25,550,000 15 3,610,000 54,150,000
68,750,000
 PT PRIMA ELEKTRONIK
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015

Date Doc. No Description Ref Debit

31 BM12-2 Bank Service Charge 9-1200 Rp 75,000
Cash in Bank 1-1100 Rp 405,000
Interest Income 8-1100

31 BM12-3 Wages & Salaries Expenses 6-1900 Rp 9,500,000

Telepon, Water, and Electricity Expense 6-1200 Rp 1,300,000
Accrued Expenses 2-1300

31 BM12-4 Insurance Expenses 6-1800 Rp 300,000

Rent Expenses 6-1300 Rp 500,000
Store Supplies Expenses 6-1400 Rp 3,335,000
Bad Debt Expenses 6-1600 Rp 7,210,750
Prepaid Insurance 1-1800
Prepaid Rent 1-1700
Store Supplies 1-1600
Allowance for Doubtful Debt 1-1400

31 BM12-5 Depreciation Expenses 6-1700 Rp 7,155,000

Building Accummulated Depr. 1-3300
Vehicle Accummulated Depr. 1-3500
Equipment Accummulated Depr. 1-3700

31 BM12-6 PPN Outcome 2-1600 Rp 42,780,000

PPN Income 2-1700
PPN Payable 2-1500
Income Tax Expense 9-1300 Rp 27,021,063
Prepaid Income Tax 1-1900

Rp 99,581,813
RIMA ELEKTRONIK
UMUM (PENYESUAIAN)
1 DESEMBER 2015

Credit

Rp 480,000

Rp 10,800,000

Rp 300,000
Rp 500,000
Rp 3,335,000
Rp 7,210,750

Rp 2,560,000
Rp 3,255,000
Rp 1,340,000

Rp 22,658,000
Rp 20,122,000

Rp 27,021,063

Rp 99,581,813
 PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2015

No. Account Name Account Debit

1-1100 Cash in Bank Rp 402,890,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 3,145,000
1-1700 Prepaid Rent Rp 3,500,000
1-1800 Prepaid Insurance Rp 5,100,000
1-1900 Prepaid Income Tax Rp 4,357,538
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning

3-1300 Income Summary

4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,482,670,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000
6-1200 Telepon, Water and Electricity Expense Rp 23,080,000
6-1300 Rent Expense Rp 6,000,000
6-1400 StoreSupplies Expense Rp 10,735,000
6-1500 Maintenance and Repair Expense Rp 7,375,000
6-1600 Bad Debt Expense Rp 7,210,750
6-1700 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
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense Rp 5,800,000
9-1200 Bank Service Charge Rp 3,575,000
9-1300 Income Tax Expense Rp 27,021,063
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,369,432,550
T PRIMA ELEKTRONIK
ALDO SETELAH PENYESUAIAN
DESEMBER 2015

Credit

Rp 13,410,750

Rp 120,320,000

Rp 97,650,000

Rp 79,060,000

Rp 420,963,000
Rp -

Rp 39,322,000

Rp 2,000,000
Rp 225,000,000
Rp 1,000,000,000
Rp 350,585,800

Rp 1,998,300,000
Rp 205,000
Rp 5,280,000
Rp 5,700,000
Rp 836,000

Rp 4,358,632,550
 PT PRIMA ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr.
1-1100 Cash in Bank 402,485,700 405,000 402,890,700
1-1200 Petty Cash 5,000,000 5,000,000
1-1300 Accounts Receivable 447,025,000 447,025,000
1-1400 Allowance for Doubtful Debt 6,200,000 7,210,750 13,410,750
1-1500 Merchandise Inventory 106,710,000 106,710,000 -
1-1600 Store Supplies 6,480,000 3,335,000 3,145,000
1-1700 Prepaid Rent 4,000,000 500,000 3,500,000
1-1800 Prepaid Insurance 5,400,000 300,000 5,100,000
1-1900 Prepaid Income Tax 31,378,600 27,021,063 4,357,538
1-2100 Stock Invesment 135,000,000 135,000,000 -
1-3100 Land 192,500,000 192,500,000 -
1-3200 Building at Cost 768,000,000 768,000,000 -
1-3300 Building Accumulated Depr. 117,760,000 2,560,000 120,320,000
1-3400 Vehicle at cost 258,000,000 258,000,000 -
1-3500 Vehicle Accumulated Depr. 94,395,000 3,255,000 97,650,000
1-3600 Equipment 220,800,000 220,800,000 -
1-3700 Equipment Accumulated Depr. 77,720,000 1,340,000 79,060,000
2-1100 Credit Card - - -
2-1200 Accounts Payable 420,963,000 - 420,963,000
2-1300 Accrued Expense - 10,800,000 10,800,000
2-1400 Income Tax Payable - - -
2-1500 PPN Payable 19,200,000 20,122,000 39,322,000
2-1600 PPN Outcome 42,780,000 42,780,000 -
2-1700 PPN Income 22,658,000 22,658,000 -
2-1800 Dividen Payable 2,000,000 - 2,000,000
2-2100 Bank Mandiri Loan 225,000,000 - 225,000,000
3-1100 Common Stock 1,000,000,000 - 1,000,000,000
3-1200 Retained Earning 350,585,800 - 350,585,800
3-1300 Income Summary - -
4-1100 Sales of Merchandise 1,998,300,000 - 1,998,300,000 -
4-1200 Freight Collected 205,000 - 205,000 -
4-1300 Sales Discount 11,592,000 11,592,000 - 11,592,000
4-1400 Sales Return 10,500,000 10,500,000 - 10,500,000
5-1100 Cost of Goods Sold 1,482,670,000 1,482,670,000 - 1,482,670,000
5-1200 Freight Paid 5,810,500 5,810,500 - 5,810,500
6-1100 Advertising Expenses 13,325,000 13,325,000 - 13,325,000
6-1200 Telepon, Water and Electricity Expense 21,780,000 1,300,000 23,080,000 23,080,000
6-1300 Rent Expense 5,500,000 500,000 6,000,000 6,000,000
6-1400 StoreSupplies Expense 7,400,000 3,335,000 10,735,000 10,735,000
6-1500 Maintenance and Repair Expense 7,375,000 7,375,000 - 7,375,000
6-1600 Bad Debt Expense 7,210,750 7,210,750 7,210,750
6-1700 Depreciation Expenses 78,705,000 7,155,000 85,860,000 85,860,000
6-1800 Insurance Expense 1,800,000 300,000 2,100,000 2,100,000
6-1900 Wages & Salaries Expense 104,500,000 9,500,000 114,000,000 114,000,000
8-1100 Interest Income 4,800,000 480,000 5,280,000 -
8-1200 Deviden Income 5,700,000 - 5,700,000 -
8-1300 Late Fees Collected 836,000 - 836,000 -
9-1100 Interest Expense 5,800,000 5,800,000 - 5,800,000
9-1200 Bank Service Charge 3,500,000 75,000 3,575,000 3,575,000
9-1300 Income Tax Expense 27,021,063 27,021,063 27,021,063
9-1400 Gain/loss Sales Vehicle - - -
9-1500 Miscellaneous Expense 750,000 750,000 - 750,000
9-1600 Late Fee Expense - - -
4,366,444,800 4,366,444,800 99,581,813 99,581,813 4,369,432,550 4,369,432,550 1,817,404,313
Net Income After Tax 192,916,688
2,010,321,000
IMA ELEKTRONIK
ERACA LAJUR
DESEMBER 2015
Income Statement Balance
Cr. Dr. Cr.
402,890,700
5,000,000
447,025,000
- 13,410,750
106,710,000 -
3,145,000 -
3,500,000 -
5,100,000 -
4,357,538 -
135,000,000 -
192,500,000 -
768,000,000 -
- 120,320,000
258,000,000 -
- 97,650,000
220,800,000 -
- 79,060,000
- -
- 420,963,000
- 10,800,000
- -
- 39,322,000
- -
- -
- 2,000,000
- 225,000,000
- 1,000,000,000
- 350,585,800
- -
1,998,300,000
205,000
-
-
-
-
-
-
-
-
-
-
-
 -
-
5,280,000
5,700,000
836,000
-
-
-
-
-
-
2,010,321,000 2,552,028,238 2,359,111,550
192,916,688
2,010,321,000 2,552,028,238 2,552,028,238
 PT PRIMA ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

Sales of Merchandise
Freight Collected
Sales Discount Rp 11,592,000
Sales Return Rp 10,500,000

Net Sales
Cost of Goods Sold Rp 1,482,670,000
Freight Paid Rp 5,810,500
Cost of Goods Sold
Gross Profit
Operating Expenses:
Advertising Expenses Rp 13,325,000
Telepon, Water and Electricity Expense Rp 23,080,000
Rent Expense Rp 6,000,000
StoreSupplies Expense Rp 10,735,000
Maintenance and Repair Expense Rp 7,375,000
Bad Debt Expense Rp 7,210,750
Depreciation Expenses Rp 85,860,000
Insurance Expense Rp 2,100,000
Wages & Salaries Expense Rp 114,000,000
Total Operating Expenses
Operating Profit
Other Income/Expenses:
Interest Income Rp 5,280,000
Deviden Income Rp 5,700,000
Late Fees Collected Rp 836,000
Total Other Income Rp 11,816,000
Interest Expense Rp 5,800,000
Bank Service Charge Rp 3,575,000
Miscellaneous Expense Rp 750,000
Total other expenses Rp 10,125,000
Total Other Income/Expenses
Net Profit Before Tax

Rp 219,937,750
Koreksi Fiskal:
- Bad Debt Expense Rp 7,210,750
- Interest Income Rp (5,280,000)
- Gain/Loss Sales of Vehicle Rp -
- Dividend Income Rp (5,700,000)
Total Koreksi Fiskal Rp (3,769,250)
Penghasilan Kena Pajak Rp 216,168,500
Income Tax Expense = 25% x (50% x Rp 216.168.500,-)
Net Income After Tax
IMA ELEKTRONIK
ORAN LABA RUGI
ang Berakhir 31 Desember 2015

Rp 1,998,300,000
Rp 205,000

Rp 22,092,000
Rp 1,976,413,000

Rp 1,488,480,500
Rp 487,932,500

Rp 269,685,750
Rp 218,246,750

Rp 1,691,000
Rp 219,937,750

Rp 27,021,063
Rp 192,916,687.5
 PT PRIMA ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015

Description Cammond Stock Retained Earning Total

Saldo 30 November 2015 Rp 1,000,000,000.00 Rp 350,585,800.00 Rp 1,350,585,800.00

Issuance share Capital Rp - Rp - Rp -

Net Income Rp - Rp 192,916,687.50 Rp 192,916,687.50
Devidends Rp - Rp - Rp -
Saldo 31 Desember 2015 Rp 1,000,000,000.00 Rp 543,502,487.50 Rp 1,543,502,487.50
 PT PRIMA ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

ASSET LIABILITIES & EQUITY

Current Assets: Current Liabilities:
Cash in Bank Rp 402,890,700 Accounts Payable Rp 420,963,000
Petty Cash Rp 5,000,000 Accrued Expense Rp 10,800,000
Accounts Receivable Rp 447,025,000 PPN Payable Rp 39,322,000
Allowance for Doubtful Debt Rp (13,410,750) Dividen Payable Rp 2,000,000
Merchandise Inventory Rp 106,710,000 Total Current Liabilities
Store Supplies Rp 3,145,000
Prepaid Rent Rp 3,500,000 Long Term Liabilities:
Prepaid Insurance Rp 5,100,000 Bank Mandiri Loan
Prepaid Income Tax Rp 4,357,538 Total Liabilities
Stock Invesment Rp 135,000,000
Total current assets Rp 1,099,317,488 Equity:
Fixed Assets: Common Stock Rp 1,000,000,000
Land Rp 192,500,000 Retained Earning Rp 543,502,488
Building at Cost Rp 768,000,000 Total Equity
Building Accumulated Depr. Rp (120,320,000) Rp 647,680,000
Vehicle at cost Rp 258,000,000
Vehicle Accumulated Depr. Rp (97,650,000) Rp 160,350,000
Equipment Rp 220,800,000
Equipment Accumulated Depr. Rp (79,060,000) Rp 141,740,000
Total Fixed Assets Rp 1,142,270,000
TOTAL ASSETS Rp 2,241,587,488 TOTAL LIABILITIES & EQUITY
PRIMA ELEKTRONIK
RAN POSISI KEUANGAN
1 DESEMBER 2015

Rp 473,085,000

Rp 225,000,000
Rp 698,085,000

Rp 1,543,502,488

Rp 2,241,587,488
 PT PRIMA ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

- Arus Kas dari Aktivitas Operasi:

Laba bersih Rp 192,916,687.50
Accounts Receivable Rp (447,025,000.00)
Allowance for Doubtful Debt Rp 13,410,750.00
Merchandise Inventory Rp (106,710,000.00)
Store Supplies Rp (3,145,000.00)
Prepaid Rent Rp (3,500,000.00)
Prepaid Insurance Rp (5,100,000.00)
Prepaid Income Tax Rp (4,357,537.50)
Stock Invesment Rp (135,000,000.00)
Building Accumulated Depr. Rp 120,320,000.00
Vehicle at cost Rp (258,000,000.00)
Vehicle Accumulated Depr. Rp 97,650,000.00
Equipment Rp (220,800,000.00)
Equipment Accumulated Depr. Rp 79,060,000.00
Accounts Payable Rp 420,963,000.00
Accrued Expense Rp -
Dividend Payable Rp 2,000,000.00
PPN Payable Rp 39,322,000.00
Bank Mandiri Loan Rp 225,000,000.00
Arus Kas dari Aktivitas Operasi

- Arus Kas dari Aktivitas Investasi

Land Rp (192,500,000.00)
Building At Cost Rp (768,000,000.00)
Arus Kas dari Aktivitas Investasi

- Arus Kas dari Aktivitas Pendanaan

Common Stock Rp 1,000,000,000.00
Retained Earnings Rp 350,585,800.00
Arus Kas dari Aktivitas Pendanaan
Kenaikan/Penurunan Arus Kas
er 2015

Rp 7,004,900.00

Rp (960,500,000.00)

Rp 1,350,585,800.00
Rp 397,090,700.00
 PT PRIMA ELEKTRONIK
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Ref Debit

Des Sales of Merchandise 4-1100 Rp 1,998,300,000

31 Freight Collected 4-1200 Rp 205,000
Interest Income 8-1100 Rp 5,280,000
Deviden Income 8-1200 Rp 5,700,000
Late Fees Collected 8-1300 Rp 836,000
Income Summary 3-1400

31 Income Summary 3-1400 Rp 1,817,404,313

Sales Discount 4-1300
Sales Return 4-1400
Cost of Goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1100
Telepon, Water and Electricity Expense 6-1200
Rent Expense 6-1300
Store Supplies Expense 6-1400
Maintenance and Repair Expense 6-1500
Bad Debt Expense 6-1600
Depreciation Expenses 6-1700
Insurance Expense 6-1800
Wages & Salaries Expense 6-1900
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
Miscellaneous Expense 9-1500

31 Income Summary 3-1400 Rp 192,916,688

Retained Earnings 3-1200

31 Retained Earnings 3-1200 Rp -

Dividends 3-1300

Rp 4,020,642,000
RIMA ELEKTRONIK
URNAL PENUTUP
1 DESEMBER 2015

Credit

Rp 2,010,321,000

Rp 11,592,000
Rp 10,500,000
Rp 1,482,670,000
Rp 5,810,500
Rp 13,325,000
Rp 23,080,000
Rp 6,000,000
Rp 10,735,000
Rp 7,375,000
Rp 7,210,750
Rp 85,860,000
Rp 2,100,000
Rp 114,000,000
Rp 5,800,000
Rp 3,575,000
Rp 27,021,063
Rp 750,000

Rp 192,916,688

Rp -

Rp 4,020,642,000
 PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015

No. Account Name Account Debit

1-1100 Cash in Bank Rp 402,890,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory Rp 106,710,000
1-1600 Store Supplies Rp 3,145,000
1-1700 Prepaid Rent Rp 3,500,000
1-1800 Prepaid Insurance Rp 5,100,000
1-1900 Prepaid Income Tax Rp 4,357,538
1-2100 Stock Invesment Rp 135,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr.
2-1100 Credit Card
2-1200 Accounts Payable
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
Rp 2,552,028,238
 Credit

Rp 13,410,750

Rp 120,320,000

Rp 97,650,000

Rp 79,060,000

Rp 420,963,000
Rp 10,800,000

Rp 39,322,000

Rp 2,000,000
Rp 225,000,000
Rp 1,000,000,000
Rp 543,502,488
Rp 2,552,028,238