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DOKUMEN NEGARA Paket

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

AHMADI, S.E 6018-P1-15/16 Hak Cipta pada Kemdikbud SMKN 6 JEMBER -SPK-1/1
PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015

Galaxy Elektronik S001


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1Saldo awal √ Rp 85.800.000
2015 6Pembelian Rp 89.135.000 Rp 174.935.000
8Retur Pembelian Rp 14.520.000 Rp 160.415.000
10Pelunasan Rp 85.800.000 Rp 74.615.000

Planet Elektronik S002


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1Saldo awal √ Rp 97.900.000
2015 23Pembelian Rp 104.578.000 Rp 202.478.000

Jaya Elektronik S003


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1Saldo awal √ Rp 73.700.000
2015 19Pembelian Rp 70.170.000 Rp 143.870.000
PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Karya Sejati C001


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 Saldo awal √ Rp 94.600.000
2015 2 Pelunasan Rp94.600.000 Rp -
3 Penjualan Rp 70.670.000 Rp 70.670.000

Toko Citra C002


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 Saldo awal √ Rp 92.400.000
2015 10 Penjualan Rp 82.225.000 Rp 174.625.000
11 Retur Penjualan Rp11.550.000 Rp 163.075.000
27 Penjualan Rp 137.050.000 Rp 300.125.000

Toko Indah C003


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 Saldo awal √ Rp 118.800.000
2015 15 Pelunasan Rp 118.800.000 Rp -

Toko Persada C004


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 Saldo awal √ Rp 83.600.000
2015 24 Penjualan Rp 76.230.000 Rp 159.830.000
29 Pelunasan Rp83.600.000 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 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

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 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
Rp 447.025.000
PT PRIMA ELEKTRONIK
NERACA SALDO
DESEMBER 2015

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
Rp 4.366.499.800 Rp 4.366.444.800
PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100


Date Description Ref Debit Credit Balance
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

Petty Cash 1-1200


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 5.000.000
2014

Accounts Receivable 1-1300


Date Description Ref Debit Credit Balance
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

Allowance for Doubtful Debt 1-1400


Date Description Ref Debit Credit Balance
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

Merchandise Inventory 1-1500


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 270.800.000
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

Store Supplies 1-1600


Date Description Ref Debit Credit Balance
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

Prepaid Rent 1-1700


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 4.000.000
2014 31 penyesuaian AJP-1 Rp 500.000 Rp 3.500.000

Prepaid Insurance 1-1800


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 5.400.000
2014 31 penyesuaian AJP-1 Rp 300.000 Rp 5.100.000
Rp 5.100.000

Prepaid Income Tax 1-1900


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 31.378.600
2014 31 Penyesuaian AJP-1 Rp30.186.590 Rp 1.192.010
Stock Investment 1-2100
Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 135.000.000
2014

Land 1-3100
Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 192.500.000
2014

Building At Cost 1-3200


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 768.000.000
2014

Building Accumulated Depr. 1-3300


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 117.760.000
2014 31 penyesuaian AJP-1 Rp 2.560.000 Rp 120.320.000

Vehicle At Cost 1-3400


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 258.000.000
2014
Vehicle Accumulated Depr. 1-3500
Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 94.395.000
2014 31 penyesuaian AJP-1 Rp 3.255.000 Rp 97.650.000

Equipment 1-3600
Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 220.800.000
2014

Equipment Accumulated Depr. 1-3700


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 77.720.000
2014 31 penyesuaian AJP-1 Rp 1.340.000 Rp 79.060.000

Credit Card 2-1100


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 5.500.000
2014 31 Pengeluaran kas JKk-1 Rp 5.500.000 Rp -

Account Payable 2-1200


Date Description Ref Debit Credit Balance
Debit Credit
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

Accrued Expense 2-1300


Date Description Ref Debit Credit Balance
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 Rp10.800.000 Rp 10.800.000

Income Tax Payable 2-1400


Date Description Ref Debit Credit Balance
Debit Credit
Dec
2014

PPN Payable 2-1500


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 19.200.000
2014 31 penyesuaian AJP-1 Rp20.122.000 Rp 39.322.000

PPN Outcome 2-1600


Date Description Ref Debit Credit Balance
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 -
PPN Income 2-1700
Date Description Ref Debit Credit Balance
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 -

Dividend Payable 2-1800


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 5.500.000
2014 31 Pengeluaran kas JKk-1 Rp 3.500.000 Rp 2.000.000

Bank Mandiri Loan 2-2100


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 250.000.000
2014 31 Pengeluaran kas JKk-1 Rp 25.000.000 Rp 225.000.000

Common Stock 3-1100


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 1.000.000.000
2014

Retained Earnings 3-1200


Date Description Ref Debit Credit Balance
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
Income Summary 3-1300
Date Description Ref Debit Credit Balance
Debit Credit
Dec 31 penutup JPn-1 Rp 2.010.376.000 Rp 2.010.376.000
2014 31 penutup JPn-1 Rp 1.821.119.840 Rp 189.256.160
31 penutup JPn-1 Rp 189.201.160 Rp 55.000

Sales of Merchandise 4-1100


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 1.560.000.000
2014 31 Penjualan Jp-1 Rp 332.700.000 Rp 1.892.700.000
31 Penerimaan kas JKm-1 Rp 105.600.000 Rp 1.998.300.000
31 Penutup JPn-1 Rp 1.998.300.000 Rp -

Freight Collected 4-1200


Date Description Ref Debit Credit Balance
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 -

Sales Discount 4-1300


Date Description Ref Debit Credit Balance
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 Rp11.592.000 Rp -

Sales Return 4-1400


Date Description Ref Debit Credit Balance
Debit Credit
Dec
2014 14 Retur Penjualan JU-1 Rp 10.500.000 Rp 10.500.000
31 penutup JPn-1 Rp10.500.000 Rp -

Cost of Goods Sold 5-1100


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 1.092.000.000
2014 14 Retur Penjualan JU-1 Rp 9.400.000 Rp 1.082.600.000
31 Penjualan Jp-1 Rp 302.420.000 Rp 1.385.020.000
31 Penerimaan kas JKm-1 Rp 98.200.000 Rp 1.483.220.000
31 penutup JPn-1 Rp 1.483.220.000 Rp -

Freight Paid 5-1200


Date Description Ref Debit Credit Balance
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 -

Advertising Expenses 6-1100


Date Description Ref Debit Credit Balance
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 -
Telephone, Water, and Electricity Expense 6-1200
Date Description Ref Debit Credit Balance
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 Rp23.080.000 Rp -

Rent Expenses 6-1300


Date Description Ref Debit Credit Balance
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 -

Store Supplies Expenses 6-1400


Date Description Ref Debit Credit Balance
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 -

Maintenance and Repair Expenses 6-1500


Date Description Ref Debit Credit Balance
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 -

Bad Debt Expenses 6-1600


Date Description Ref Debit Credit Balance
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 -
Depreciation Expenses 6-1700
Date Description Ref Debit Credit Balance
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 -

Insurance Expenses 6-1800


Date Description Ref Debit Credit Balance
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 -

Wages & Salaries Expenses 6-1900


Date Description Ref Debit Credit Balance
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 -

Interest Income 8-1100


Date Description Ref Debit Credit Balance
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 -

Dividen Income 8-1200


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 5.700.000
2014 31 penutup JPn-1 Rp 5.700.000 Rp -

Late Fees Collected 8-1300


Date Description Ref Debit Credit Balance
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 -

Interest Expenses 9-1100


Date Description Ref Debit Credit Balance
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 -

Bank Service Charge 9-1200


Date Description Ref Debit Credit Balance
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 -

Income Tax Expenses 9-1300


Date Description Ref Debit Credit Balance
Debit Credit
Dec 31 Penyesuaian AJP-1 Rp 30.186.590 Rp 30.186.590
2014 31 penutup JPn-1 Rp30.186.590 Rp -
Gain/Loss Sales Vehicle 9-1400
Date Description Ref Debit Credit Balance
Debit Credit

Miscellalneous Expenses 9-1500


Date Description Ref Debit Credit Balance
Debit Credit
Dec 1 saldo awal √ Rp 750.000
2014 31 penutup JPn-1 Rp 750.000 Rp -

Late Fee Expenses 9-1600


Date Description Ref Debit Credit Balance
Debit Credit
PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 2015

Invoice Debit Credit


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

Rp 415.609.000 Rp 1.892.000 Rp 98.200.000 Rp 297.000.000 Rp 218.701.000

Recapitulation
Debit Credit
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

Rp 515.701.000 Rp 515.701.000
PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015

Invoice Debit Credit


Date Description Ref Account Other Other
No. Cash in Bank
Payable 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

Rp 85.800.000 Rp 49.700.000 Rp 135.500.000

RECAPITULATION
Debit Credit
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

Rp 135.500.000 Rp 135.500.000
PT PRIMA ELEKTRONIK
PETTY CASH
DESEMBER 2015

Date Invoice No. Description Debit Credit


Acc. No Amount Petty Cash
1 VKK12-1 Advertising Expense 6-1100 Rp 825.000 Rp 825.000
2 VKK12-2 Telepon, Water, and Electricity Expense 2-1300 Rp 700.000 Rp 700.000
4 VKK12-3 Telepon, Water, and Electricity Expense 2-1300 Rp 600.000 Rp 600.000
8 VKK12-4 Store Supplies 1-1600 Rp 700.000 Rp 700.000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 875.000 Rp 875.000

Rp 3.700.000 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
PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit Credit

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

RECAPITULATION
Debit Credit
Acc. No. Amount 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 35.470.000,00


PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Invoice Debit Credit


Date Description Ref Merchandise
No. PPN Income Freigt Paid Account Payable
Inventory
7 FG.12760 PT Falaxy 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

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

Invoice Debit CGS (Dr.) / Credit


Date Description Ref Account Merchandise Sales of
No. PPN Outcome Freight Collected
Receivable Inventory (Cr.) Merchandise
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
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
24 F-12/03 Toko Persada Rp 76.230.000 Rp 63.550.000 Rp 69.300.000 Rp 6.930.000 Rp -
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 366.175.000 Rp 302.420.000 Rp 332.700.000 Rp 33.270.000 Rp 205.000

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 366.175.000 1-1500 Rp 302.420.000
5-1100 Rp 302.420.000 4-1100 Rp 332.700.000
2-1600 Rp 33.270.000
4-1200 Rp 205.000

Rp 668.595.000 Rp 668.595.000
PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 07VD AC 400 WATT


Date Invoice No. Description IN OUT BALANCE
Quantity Price Amount Quantity Price Amount Quantity Price Amount

Dec 1 Saldo Awal 40 2.900.000 116.000.000


2014 3 F-12/01 Penjualan 10 2.900.000 29.000.000 30 2.900.000 87.000.000
7 FG.12760 Pembelian 15 3.000.000 45.000.000 30 2.900.000 87.000.000
15 3.000.000 45.000.000
9 BM12-1 Retur Pembelian -2 3.000.000 (6.000.000) 30 2.900.000 87.000.000
13 3.000.000 39.000.000
10 F-12/02 Penjualan 12 2.900.000 34.800.000 18 2.900.000 52.200.000
13 3.000.000 39.000.000
11 NK12-1 Retur Penjualan -2 2.900.000 (5.800.000) 20 2.900.000 58.000.000
13 3.000.000 39.000.000
16 NK-01 Penjualan Tunai 14 2.900.000 40.600.000 6 2.900.000 17.400.000
13 3.000.000 39.000.000
19 F.Jy.3155 Pembelian 8 2.950.000 23.600.000 6 2.900.000 17.400.000
13 3.000.000 39.000.000
8 2.950.000 23.600.000
23 PE.1602 Pembelian 14 2.920.000 40.880.000 6 2.900.000 17.400.000
13 3.000.000 39.000.000
8 2.950.000 23.600.000
14 2.920.000 40.880.000
24 F-12/03 Penjualan 6 2.900.000 17.400.000
2 3.000.000 6.000.000 11 3.000.000 33.000.000
8 2.950.000 23.600.000
14 2.920.000 40.880.000
27 F-12/04 Penjualan 11 3.000.000 33.000.000 0 3.000.000 -
8 2.950.000 23.600.000 0 2.950.000 -
1 2.920.000 2.920.000 13 2.920.000 37.960.000

-
PAC 05WD AC 690 WATT
Date Invoice No. Description IN OUT BALANCE
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
PT PRIMA ELEKTRONIK
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015

Date Doc. No Description 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


Telepon, Water, and Electricity Expense 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

Rp 102.747.340 Rp 102.747.340
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2015

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
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
Rp 4.369.487.550 Rp 4.369.432.550
PT PRIMA ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
Acc. No Account Name Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
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 -
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
189.201.160 189.201.160 2.548.312.710 2.548.312.710
PT PRIMA ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

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
Rp 22.092.000
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

Rp 219.387.750
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 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 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 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 POSISI KEUANGAN
31 DESEMBER 2015

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
Rp 473.085.000

Rp 225.000.000
Rp 698.085.000

Rp1.539.786.960

Rp2.237.871.960
PT PRIMA ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

- 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
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Ref Debit Credit

Des Sales of Merchandise 4-1100 Rp 1.998.300.000


31 Freight Collected 4-1200 Rp 260.000
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 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 -

Rp 4.020.697.000 Rp 4.020.697.000
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
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

Rp 2.543.367.710 Rp 2.548.312.710