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LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 - 15,000,000
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000 1,250,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 - 12,000,000
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000 1,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 - 18,000,000
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000 1,500,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000 TAGIHAN REKENING TELEPON
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) - TAGIHAN REKENING LISTRIK
2-1400 PPN Payable Hutang PPN - TAGIHAN REKENING PDAM
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-1/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 - 15,000,000
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000 1,250,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 - 12,000,000
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000 1,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 - 18,000,000
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000 1,500,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000 TAGIHAN REKENING TELEPON
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) - TAGIHAN REKENING LISTRIK
2-1400 PPN Payable Hutang PPN - TAGIHAN REKENING PDAM
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-2/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank
1-1120 Petty Cash Kas kecil
1-1210 Accounts Receivable Piutang dagang
1-1220 Installment Contract Receivable Piutang angsuran
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang
1-1310 Merchandise Inventory Persediaan barang dagangan
1-1320 Supplies Perlengkapan toko
1-1410 Prepaid Rent Sewa dibayar dimuka
1-1420 Prepaid Insurance Asuransi dibayar dimuka
1-1510 PPN Income PPN Masukan
Investment
1-2100 Stock Investment Investasi dalam saham
Fixed Assets :
1-3100 Land Tanah
1-3210 Building at Cost Gedung
1-3220 Building Accumulated Depr Akum. penyusutan Gedung
1-3310 Vehicle at Cost Kendaraan
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan
1-3410 Equipment at Cost Peralatan
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan
Current Liabilities :
2-1100 Accounts Payable Hutang dagang
2-1200 Accruad Expense Hutang biaya
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh)
2-1400 PPN Payable Hutang PPN
` 2-1500 PPN Outcome PPN Keluaran
Long Term Liabilities :

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-3/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000
Other Revenues and Gains :
8-1000 Interest Income Pendapatan bunga 7,000,000
8-2000 Dividend Revenue Pendapatan deviden 17,000,000
Other Expenses and Losses :

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-4/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-5/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-6/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-7/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-8/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-9/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-10/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-11/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank 264,463,000 -
1-1120 Petty Cash Kas kecil 6,000,000 -
1-1210 Accounts Receivable Piutang dagang - -
1-1220 Installment Contract Receivable Piutang angsuran 110,000,000
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang - 7,200,000
1-1310 Merchandise Inventory Persediaan barang dagangan 180,000,000 -
1-1320 Supplies Perlengkapan toko 13,600,000 -
1-1410 Prepaid Rent Sewa dibayar dimuka - -
1-1420 Prepaid Insurance Asuransi dibayar dimuka 8,000,000 -
1-1510 PPN Income PPN Masukan 112,200,000 -
Investment
1-2100 Stock Investment Investasi dalam saham 670,000,000
Fixed Assets :
1-3100 Land Tanah -
1-3210 Building at Cost Gedung 320,000,000 -
1-3220 Building Accumulated Depr Akum. penyusutan Gedung - 30,000,000
1-3310 Vehicle at Cost Kendaraan 160,000,000 -
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan - 10,000,000
1-3410 Equipment at Cost Peralatan 130,000,000 -
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan - 42,000,000
Current Liabilities :
2-1100 Accounts Payable Hutang dagang 154,000,000
2-1200 Accruad Expense Hutang biaya 1,875,000
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh) -
2-1400 PPN Payable Hutang PPN -
` 2-1500 PPN Outcome PPN Keluaran 133,000,000
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang 200,000,000
Equity :
3-1100 Commod Stock Modal saham 1,030,000,000
3-1200 Retained Earning Laba ditahan 124,200,000
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi - 22,000,000
3-1400 Income Summary Ikhtisar laba-rugi - -
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan 1,093,200,000
4-1200 Sales of Installment Penjualan angsuran -
4-1300 Freight Collected Penndapatan jasa angkut 15,000,000
4-1400 Late Fees Collected Pedapatan denda - -
4-1500 Sales Discount Potongan penjualan 17,000,000
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan 674,880,000
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian -
5-1300 Freight Paid Beban angkut pembelian 2,440,000
5-1400 Purchese Discount Potongan pembelian 2,180,000
Operating Expenses :
6-1100 Advertising Expenses Beban iklan 44,000,000
6-1200 In Store Promotion Expense Beban promosi toko -
6-1300 Utility Expense Beban lain - lain 10,800,000
6-1400 Telephone Expense Beban telepon -
6-1500 Rent Expense Beban sewa -
6-1600 Supplies Expense Beban perlengkapan 15,200,000
6-1700 Maintenance and Repair Expense Beban reparasi 9,750,000
6-1800 Bad Debt Expense Beban kerugian piutang -
6-1900 Depreciation Expense Beban depresiasi aset tetap 40,250,000
6-2100 Insurance Expense Beban asuransi 13,000,000
6-2200 Late Fees Expense Beban denda -
6-2300 Wages & Salaries Beban upah dan gaji 53,000,000
Other Revenues and Gains :
8-1000 Interest Income Pendapatan bunga 7,000,000
8-2000 Dividend Revenue Pendapatan deviden 17,000,000
Other Expenses and Losses :
9-1000 Interest Expense Beban bunga 8,140,000
9-2000 Bank Service Charge Beban administrasi bank 15,000,000
9-3000 Income Tax Expense Beban pajak penghasilan 10,932,000
9-4000 Gain/Loss Sales Vehicle Laba/rugi penjualan kendaraan -
2,888,655,000 2,888,655,000
-
-

6072–P3-17/18-Memproses Buku Besar Lembar Kerja-12/13


LELY SEPTIARINI/16/IX AK3

DAFTAR AKUN

NOMOR NAMA AKUN FUNGSI UNTUK MENCATAT MUTASI NILAI:


Current Assets :
1-1110 Cash in Bank Kas di bank
1-1120 Petty Cash Kas kecil
1-1210 Accounts Receivable Piutang dagang
1-1220 Installment Contract Receivable Piutang angsuran
1-1230 Allowance for Doubtful Debt Penyisihan atas cadangan kerugian piutang
1-1310 Merchandise Inventory Persediaan barang dagangan
1-1320 Supplies Perlengkapan toko
1-1410 Prepaid Rent Sewa dibayar dimuka
1-1420 Prepaid Insurance Asuransi dibayar dimuka
1-1510 PPN Income PPN Masukan
Investment
1-2100 Stock Investment Investasi dalam saham
Fixed Assets :
1-3100 Land Tanah
1-3210 Building at Cost Gedung
1-3220 Building Accumulated Depr Akum. penyusutan Gedung
1-3310 Vehicle at Cost Kendaraan
1-3320 Vehicle Accumulated Depr Akum. penyusutan kendaraan
1-3410 Equipment at Cost Peralatan
1-3420 Equipment Accumulated Depr Akum. pemyusutan peralatan
Current Liabilities :
2-1100 Accounts Payable Hutang dagang
2-1200 Accruad Expense Hutang biaya
2-1300 Income Tax Payable Hutang pajak penghasilan (PPh)
2-1400 PPN Payable Hutang PPN
` 2-1500 PPN Outcome PPN Keluaran
Long Term Liabilities :
2-2100 Bank Mandiri Loan Hutang jangka panjang
Equity :
3-1100 Commod Stock Modal saham
3-1200 Retained Earning Laba ditahan
3-1300 Defered Gross Profit on Realization Laba kotor belum direalisasi
3-1400 Income Summary Ikhtisar laba-rugi
Revenues :
4-1100 Sales of Merchandise Penjualan barang dagangan
4-1200 Sales of Installment Penjualan angsuran
4-1300 Freight Collected Penndapatan jasa angkut
4-1400 Late Fees Collected Pedapatan denda
4-1500 Sales Discount Potongan penjualan
Cost Of Goods Sold :
5-1100 Cost of goods Sold Harga pokok penjualan
5-1200 Cost of goods Sold of Installment Beban transportasi pembelian
5-1300 Freight Paid Beban angkut pembelian
5-1400 Purchese Discount Potongan pembelian
Operating Expenses :
6-1100 Advertising Expenses Beban iklan
6-1200 In Store Promotion Expense Beban promosi toko
6-1300 Utility Expense Beban lain - lain
6-1400 Telephone Expense Beban telepon
6-1500 Rent Expense Beban sewa
6-1600 Supplies Expense Beban perlengkapan
6-1700 Maintenance and Repair Expense Beban reparasi
6072–P3-17/18-Memproses Buku Besar Lembar Kerja-13/13