PERUBAHAN EKUITAS

PD.MITRA
PERUBAHAN EKUITAS
PD.MITRA
 JURNAL PENYESUA
PD.MITRA

TANGAL AKUN
2016 31(a) Cash In Bank
D Bank Servis Charge
E Interset Revenue
S 31 Store Supplies Expense
E Store Supplies
M 31 Rent Expense
B Prepaid Expense
E 31 Insurance Expense
R Prepaid Insurance
31 Bad Debst Expense
Allowence for Doubtful Debt
31 Deprection Expense
Equipment Accum Dep
31 Wages and salaries
Income tax payable
Expense payable
31 Telephone and electrity expense
Expense payable
31 PPN Outcome
PPN Income
PPN Payable
31 Income Tax Payable
Income tax payable

jumlah
JURNAL PENYESUAIAN
PD.MITRA

REF DEBET KREDIT

Rp 4,800,000
Rp 200,000
Rp 5,000,000
Rp 3,500,000
Rp 3,500,000
Rp 2,500,000
Rp 2,500,000
Rp 1,500,000
Rp 1,500,000
Rp 14,242,500
Rp 14,242,500
Rp 700,000
Rp 700,000
Rp 4,500,000
Rp 250,000
Rp 4,250,000
Rp 1,200,000
Rp 1,200,000
Rp 97,550,000
Rp 89,609,000
Rp 7,941,000
Rp 9,755,000
Rp 9,755,000

Rp 140,447,500 Rp 140,447,500
LABA RUGI
PD.MITRA
LABA RUGI
PD.MITRA
NOMOR AKUN
 KERTAS KERJ
PD.MITRA

NERACA SALDO AJP

DEBET KREDIT DEBET
 KERTAS KERJA
PD.MITRA

AJP NSD L/B

KREDIT DEBET KREDIT DEBET
L/B NERCA
KREDIT DEBET KREDIT
ARUS KAS
AKTIVA:
NERACA
PASIVA:
 JURNAL PENUTUP

TANGGAL AKUN
JURNAL PENUTUP

DEBET KREDIT
 NERACA SETELAH PENUTUPAN

NOMOR AKUN
NERACA SETELAH PENUTUPAN

DEBET KREDIT
 KARTU PERSEDIAA
NOMOR ITEM : T1301C NAM

MASUK
NO
TANGGAL KETERANGAN HARGA
BUKTI UNIT
SATUAN
6 F12-1 maulana computer
7 NK12-1 maulana computer
10 F05 PT PUTRI 11 Rp 16,000,000
11 NK-1 PT PUTRI 1 Rp 16,000,000
13 KN01 PD MITRA
18 F12-2 Ilham computer
18 F12-2 Ilham computer
22 A17 PD MITRA 12 Rp 16,350,000
27 F12-3 AKBAR COUMPUTER

KARTU PERSEDIAAN B
NOMOR ITEM : T7102C NA

MASUK
TANGGAL NO BUKTI KETERANGAN HARGA
UNIT
SATUAN
6 F12-1 maulana computer
7 NK12-1 maulana computer
10 F05 PT PUTRI 8 Rp 12,500,000
11 NK-1 PT PUTRI 2 Rp 12,500,000
13 KN01 PD MITRA
18 F12-2 Ilham computer
18 F12-2 Ilham computer
22 A17 PD MITRA 14 Rp 12,635,000
27 F12-3 AKBAR COUMPUTER
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

MASUK KELUAR SALDO

JUMLAH UNIT HARGA SATUAN JUMLAH UNIT

8 Rp 18,500,000 Rp 148,000,000 8
2 -Rp 18,500,000 -Rp 37,000,000 2
Rp 176,000,000 11
Rp 16,000,000 1
5 Rp 18,000,000 Rp 90,000,000 5
6 Rp 18,500,000 Rp 111,000,000 6
6 Rp 18,500,000 Rp 111,000,000 6
Rp 196,200,000 12
15 Rp 18,500,000 Rp 277,500,000 15

KARTU PERSEDIAAN BULAN DESEMBER 2016

NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

MASUK KELUAR SALDO

JUMLAH UNIT HARGA SATUAN JUMLAH UNIT

5 Rp 15,000,000 Rp 75,000,000 5
1 -Rp 15,000,000 -Rp 15,000,000 1
Rp 100,000,000 8
Rp 25,000,000 2
8 Rp 14,500,000 Rp 116,000,000 8
4 Rp 15,000,000 Rp 60,000,000 4
4 Rp 15,000,000 Rp 60,000,000 4
Rp 176,890,000 14
10 Rp 15,000,000 Rp 150,000,000 10
 SALDO

HARGA SATUAN JUMLAH

Rp 18,500,000 Rp 148,000,000
-Rp 18,500,000 -Rp 37,000,000
Rp 16,000,000 Rp 176,000,000
Rp 16,000,000 Rp 16,000,000
Rp 18,000,000 Rp 90,000,000
Rp 18,500,000 Rp 111,000,000
Rp 18,500,000 Rp 111,000,000
Rp 16,350,000 Rp 196,200,000
Rp 18,500,000 Rp 277,500,000

SALDO

HARGA SATUAN JUMLAH

Rp 15,000,000 Rp 75,000,000
-Rp 15,000,000 -Rp 15,000,000
Rp 12,500,000 Rp 100,000,000
Rp 12,500,000 Rp 25,000,000
Rp 14,500,000 Rp 116,000,000
Rp 15,000,000 Rp 60,000,000
Rp 15,000,000 Rp 60,000,000
Rp 12,635,000 Rp 176,890,000
Rp 15,000,000 Rp 150,000,000
 SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer

Date Description Ref Debit

NOVEMBER 31 saldo
2016 3 jurnal penerimaan kas
18 jurnal penjualan Rp 190,100,000

Nama : Maulana Computer

Date Description Ref Debit

november 31 saldo
2016 6 jurnal penjualan
7 jurnal umum
12 jurnal penerimaan kas
14 jurnal penerimaan kas

Nama : Akbar Computer

Date Description Ref Debit

november 31 saldo
2016 25 jurnal penerimaan kas
27 jurnal penjualan Rp 470,250,000

Nama : Maulida Computer

Date Description Ref Debit

november
2016 20 jurnal penerimaan
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara

Date Description Ref Debit

novemer 31 saldo
2016 9 jurnal pengeluaran kas Rp 23,100,000

Nama : CV Anggita

Date Description Ref Debit

november 31 saldo
 2016 23 jurnal pengeluaran kas Rp 17,600,000

Nama : PT Putri

Date Description Ref Debit

november 31 saldo
2016 6 jurnal pengeluaran kas Rp 28,340,000
18 jurnal pengeluaran kas
10 jurnal pembelian Rp 304,600,000
GER-ACCOUNT RECEIVABLE
CEMBER, 2016
(In Rupiah)

Kode : C001
Balance
Credit
Debit Credit
Rp 34,100,000
Rp 33,790,000 Rp 310,000
Rp 190,410,000

Kode : C002
Balance
Credit
Debit Credit
Rp 28,600,000
Rp 245,800,000 -Rp 217,200,000
Rp 57,200,000 -Rp 274,400,000

Kode : C003
Balance
Credit
Debit Credit
Rp 23,100,000
Rp 23,100,000 Rp -
Rp 470,250,000

Kode : C004
Balance
Credit
Debit Credit

Rp 6,000,000 Rp 6,000,000
PD MITRA
DGER-ACCOUNT PAYABLE
CEMBER, 2016
In Rupiah)

Kode : S001

Balance
Credit
Debit Credit
Rp 23,100,000
Rp -
p

Kode : S002

Balance
Credit
Debit Credit
Rp 17,600,000
 Rp -

Kode : S003

Balance
Credit
Debit Credit
Rp 28,600,000
Rp 260,000
Rp 259,500,000 Rp 259,760,000
-Rp 44,840,000
 PD MITRA
Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 189,650,000
11200 Petty Cash 10,000,000
11300 Accounts Receivable 660,850,000
11400 Allowance for Doubtful Debt
18,800,000
11500 Merchandise Inventory 575,625,000
11600 Store Supplies 10,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11800 Prepaid Tax
12000 Equipment at Cost 26,100,000
12100 Equipment Accum Dep 16,500,000
21100 Accounts Payable 728,199,000
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome 97,550,000
21600 PPN Income 89,609,000
22100 Bank Permata Loan 285,000,000
31100 Ruchdiana Capital 326,950,000
31200 Ruchdiana, Drawing 26,400,000
41100 Sales 1,530,800,000
41300 Sales Retur 52,000,000
51100 Cost of goods Sold 1,169,865,000
51200 Freight Paid 9,800,000
61000 Advertising Expenses 4,400,000
61100 Telephone & Electricity
expenses
8,900,000
61200 Store Supplies Expenses 4,950,000
61300 Bad Debt Expense
61400 Depreciation Expense 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 10,100,000
71100 Interest Revenue 5,800,000
81100 Interest Expense 11,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
41200 Sales discount 310,000
41400 Freight colected 2,500,000
51200 Purchase discound 260,000
JUMLAH 3,012,359,000 3,012,359,000
016
PD MITRA
NERACA LAJUR
Desember 2016

NERACA SALDO AJP

KODE NAMA AKUN DEBET KREDIT DEBET
11100 Cash in Bank Rp 40,500,000
11200 Petty Cash Rp 10,000,000
11300 Accounts Receivable Rp 85,800,000
11400 Allowance for Doubtful
Debt
Rp 12,800,000
11500 Merchandise Inventory
Rp 520,000,000
11600 Store Supplies Rp 9,000,000 Rp 3,500,000
11700 Prepaid Insurance Rp 17,500,000
11800 Prepaid Rent Rp 22,500,000
11800 Prepaid Tax
12000 Equipment at Cost Rp 22,800,000
12100 Equipment Accum Dep
Rp 16,500,000
21100 Accounts Payable Rp 69,300,000
21200 Expense Payable Rp 3,900,000
21300 Income Tax Payable Rp 9,980,000
21400 PPN Payable
21500 PPN Outcome Rp 4,500,000 Rp 97,550,000
21600 PPN Income Rp 3,000,000
22100 Bank Permata Loan Rp 300,000,000
31100 Ruchdiana Capital Rp 326,950,000
31200 Ruchdiana, Drawing Rp 25,400,000
41100 Sales Rp 503,300,000
41300 Sales Retur
51100 Cost of goods Sold Rp 329,400,000
51200 Freight Paid Rp 8,800,000
61000 Advertising Expenses Rp 4,400,000
61100 Telephone & Electricity Rp 8,900,000
expenses
Rp 1,200,000
61200 Store Supplies Expenses
Rp 4,950,000
61300 Bad Debt Expense
61400 Depreciation Expense Rp 16,500,000
61500 Insurance Expense Rp 14,300,000 Rp 1,500,000
61600 Rent Expense Rp 23,300,000 Rp 2,500,000
61700 Wages & Salaries Rp 36,300,000
61800 Other Operating Expense
Rp 9,300,000
71100 Interest Revenue Rp 5,800,000
81100 Interest Expense Rp 8,800,000
81200 Bank Service Charge Rp 6,600,000
81300 Income Tax Expense Rp 15,000,000
Rp 1,243,050,000 Rp 1,243,050,000 Rp 116,230,000
AJP NSD RUGI LABA NERACA
KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
Rp 40,500,000
Rp 10,000,000
Rp 85,500,000

Rp 14,242,500 Rp 27,042,500

Rp 520,000,000
Rp 12,500,000
Rp 1,500,000 Rp 16,000,000
Rp 2,500,000 Rp 20,000,000

Rp 22,800,000

Rp 700,000 Rp 17,200,000
Rp 69,300,000
Rp 5,450,000 Rp 9,350,000
Rp 9,980,000
Rp 89,609,000 Rp 89,609,000
Rp (93,050,000)
Rp 7,941,000 Rp (4,941,000)
Rp 300,000
Rp 326,950,000
Rp 25,400,000
Rp 503,300,000

Rp 329,400,000
Rp 8,800,000
Rp 4,400,000

Rp 10,100,000

Rp 4,950,000

Rp 16,500,000
Rp 15,800,000
Rp 25,800,000
Rp 36,300,000
 Rp 9,300,000
Rp 5,800,000
Rp 8,800,000
Rp 6,600,000
Rp 15,000,000
Rp 121,942,500