PD MITRA

JURNAL PENERIMAA
Bulan : Desember 201

DEBET
NO. POS
TANGGAL KETERANGAN
BUKTI REF
CASH IN BANK

2016 3 BKM12-1 Ilham Komputer Rp 33,790,000

D 12 BKM12-2 Maulana Komputer Rp 188,600,000
E 13 KN01 Penjualan Tunai Rp 226,600,000
S
E 14 BKM12-3 Maulana Komputer Rp 28,600,000
M 20 BKM12-4 Penerimaan piutang yang dihapuskan Rp 6,000,000
B 25 BKM12-5 Akbar computer Rp 23,100,000
E
R
Jumlah Rp 506,690,000
Rp 507,000,000
 PD MITRA
JURNAL PENERIMAAN KAS
Bulan : Desember 2016

DEBET CREDIT

SALES ACCOUNT OTHERS

PPN Outcome
DISCOUNT RECEIVABLE NAMA AKUN NO AKUN
Rp 310,000 Rp 34,100,000
Rp 188,600,000
Sales 4-1100
PPN Outcome 2-1600
Rp 28,600,000

Rp 23,100,000

Rp 310,000 Rp 274,400,000
Rp 507,000,000
HERS
JUMLAH

Rp 206,000,000
20,600,000

Rp 6,000,000

Rp 232,600,000
 PD MITRA
JURNAL PENGELUARAN KA
BULAN DESEMBER 2016

NO. POS
TANGGAL KETERANGAN NO. CEK
BUKTI REFF

2016 1 BKK11-1 pembayaran gaji karyawan

D 1 BKK12-1 Pembelian peralatan toko
E 6 BKK12-2 PT PUTRI
S 9 BKK12-3 PT TIARA
E 15 BKK12-4 setoran pajak
M 18 BKK12-5 PT PUTRI
B 23 BKK12-6 CV ANGGITA
E 30 Pembayaran cicilan
R

Jumlah
 PD MITRA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET CREDIT
OTHERS
ACCOUNT PURCHASE
ACCOUNT Account PPN Income
PAYABLE Amount DISCOUNT
NAME Number
6-1700 Rp 3,000,000
Rp 3,300,000
Rp 28,600,000 Rp 260,000
Rp 23,100,000
2-1600 Rp 4,500,000
Rp 259,500,000
Rp 17,600,000
22100 Rp 15,000,000
8-1100 Rp 3,000,000
21200 Rp 900,000
11600 Rp 1,000,000
31200 Rp 1,000,000
61800 Rp 800,000

Rp 328,800,000 Rp 32,500,000 Rp 260,000

Rp 361,300,000
 CREDIT
Acc title Amount
CASH IN BANK

Rp 3,000,000
Rp 3,300,000
Rp 28,340,000
Rp 23,100,000
Rp 1,500,000 PPN INCOME Rp 3,000,000
Rp 259,500,000
Rp 17,600,000

18,000,000
Rp 900,000
Rp 1,000,000
Rp 1,000,000
Rp 800,000

Rp 358,040,000 Rp 3,000,000
361,300,000
 PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

NO. DEBE
TANGGAL KETERANGAN POS REF
FAKTUR FREIGHT PAID

2016 10 F05 PT PUTRI Rp 1,000,000

D 22 A17 PT TIARA
E 29 G11 CV ANGGITA
S
E
M
B
E JUMLAH Rp 1,000,000
R Rp 1,031,799,000
D MITRA
L PEMBELIAN
Desember 2016

DEBET CREDIT
VAT IN MERCHANDISE INVENTORY ACCOUNTS PAYABLE

Rp 27,600,000 Rp 276,000,000 Rp 304,600,000

Rp 37,309,000 Rp 373,090,000 Rp 410,399,000
Rp 28,800,000 Rp 288,000,000 Rp 316,800,000

Rp 93,709,000 Rp 937,090,000 Rp 1,031,799,000

Rp 1,031,799,000
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

NO.
TANGGAL KETERANGAN POS REFF
FAKTUR

2016 6 F12-1 Maulana computer

D 18 F12-2 Ilham computer
E 27 F12-3 Akbar computer
S

jumlah
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
ACCOUNTS FREIGHT
SALES
RECEIVABLE COLLECTED PPN Outcome
Rp 245,800,000 Rp 223,000,000 Rp 500,000 Rp 22,300,000
Rp 190,100,000 Rp 171,000,000 Rp 2,000,000 Rp 17,100,000
Rp 470,250,000 Rp 427,500,000 Rp 42,750,000

Rp 906,150,000 Rp 821,500,000 Rp 2,500,000 Rp 82,150,000

Rp 906,150,000 Rp 906,150,000
 PD MITRA
JURNAL UMUM
BULAN DESEMBER 2016

TANGGAL NO. BUKTI KETERANGAN POS REF

2016 6 V12-1 Cost of good sold
D Merchandise inventory
E 7 NK12-1 Sales retur
S PPN outcome
Account receible
Marchandise inventory
Cost of good sold
11 NK-1 Account payable
Merchandise inventory
PPN income
13 KN01 Cost of good sold
Merchandise inventory
18 F12-2 Cost of good sold
Merchandise inventory
27 F12-3 Cost of good sold
Merchandise inventory

Jumlah
A
UM
ER 2016
Hal 1
DEBET CREDIT Cara mencari
Rp 190,500,000 Rp 128,000,000 Rp 62,500,000
Rp 190,500,000
Rp 52,000,000
Rp 5,200,000
Rp 57,200,000
Rp 44,500,000 Rp 32,000,000 Rp 12,500,000
Rp 44,500,000
Rp 45,100,000
Rp 41,000,000
Rp 4,100,000
Rp 180,000,000 Rp 80,000,000 Rp 100,000,000
Rp 180,000,000
Rp 146,000,000 Rp 96,000,000 Rp 50,000,000
Rp 146,000,000
Rp 365,000,000 Rp 240,000,000 Rp 125,000,000
Rp 365,000,000

Rp 1,028,300,000 Rp 1,028,300,000
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

TANGGAL NO. BUKTI KETERANGAN

2016 4 V12-2 Pembayaran listrik dan telpon

D 9 V12-3 Pembelian perlengkapan toko
E 17 V12-4 PRIVE
S 26 v12-5 Perbaikan atap toko
E
M
B
E
R jumlah
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
ACCOUNT NAME Account Number Amount PETTY CASH
Telephone & electricity expenses 6-1100 Rp 900,000 Rp 900,000
Store supplies 1-1100 Rp 1,000,000 Rp 1,000,000
Ruchdiana drawing 3-1200 Rp 1,000,000 Rp 1,000,000
Other operating expenses 6-1800 Rp 800,000 Rp 800,000

Rp 3,700,000 Rp 3,700,000
 KARTU PERSEDIA
NOMOR ITEM : T1301C NA

MASUK
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN

2016
D
E
S
E
M
B
E
R

KARTU PERSEDIAAN
NOMOR ITEM : T7102C NA

MASUK
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN

2016
D
E
S
E
M
B
E
R
 KARTU PERSEDIAAN DESEMBER 2016
OMOR ITEM : T1301C NAMA BARANG : PortegeM300

SUK KELUAR SALDO

JUMLAH UNIT HARGA SATUAN JUMLAH UNIT

KARTU PERSEDIAAN BULAN DESEMBER 2016

OMOR ITEM : T7102C NAMA BARANG : Satellite-M30

SUK KELUAR SALDO

JUMLAH UNIT HARGA SATUAN JUMLAH UNIT
 SALDO
HARGA SATUAN JUMLAH

SALDO
HARGA SATUAN JUMLAH
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer

Date Description Ref Debit

Nama : Maulana Computer

Date Description Ref Debit

Nama : Akbar Computer

Date Description Ref Debit

Nama : Maulida Computer

Date Description Ref Debit

 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara

Date Description Ref Debit

Nama : CV Anggita

Date Description Ref Debit

Nama : PT Putri

Date Description Ref Debit

PD MITRA
ER-ACCOUNT RECEIVABLE
EMBER, 2016
In Rupiah)

Kode : C001
Balance
Credit
Debit Credit

Kode : C002
Balance
Credit
Debit Credit

Kode : C003
Balance
Credit
Debit Credit

Kode : C004
Balance
Credit
Debit Credit
 PD MITRA
DGER-ACCOUNT PAYABLE
EMBER, 2016
In Rupiah)

Kode : S001

Balance
Credit
Debit Credit

Kode : S002

Balance
Credit
Debit Credit

Kode : S003

Balance
Credit
Debit Credit
 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Petty Cash

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Account Receivable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Allowance of DoubTful Debt

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Merchandise Inventory

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
Nama : STORE SUPPLIES

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Prepaid Insurance

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Prepaid Rent

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Prepaid TAX

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : EQUIPMENT AT COST

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
Nama : EQUIPMENT ACCUM DEP

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : ACCOUNT PAYABLE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : EXPENSE PAYABLE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : income tax payable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : ppn payable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : ppn outcome

POS DEBIT KREDIT

DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION
REF
Rp Rp

Nama : PPN InCOME

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Bank BCA Loan

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Ruchdiana capital

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Ruchdiana drawing

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : INCOME SUMMARY

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
Nama : Sales

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Sales Return

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Sales Discount

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Freight Collected

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : COST OF GOODS SOLD

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
Nama : freight paid

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Puchase Discount

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : advertising expenses

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Telephone & Electricity Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : STORE Supplies Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Bad DebtS Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
Nama : Depreciation Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Insurance Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Rent Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Wages and Salaries EXPENSE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Others Operating Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Interest REVENUE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
Nama : Interest Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : Bank Service Charge

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp

Nama : income tax expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
6

Nomor : 1-1100
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1300
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1400
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1500
BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 1-1600

BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1700
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1800
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-1900
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 1-2100
BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 1-2110
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1100
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1300
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1400
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1500
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-1600
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 2-2100
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 3-1100
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 3-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 3-1400
BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 4-1100
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 4-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 4-1300
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 4-1400
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 5-1100
BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 5-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 5-1300
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1000
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1100
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1300
BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 6-1400
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1500
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1600
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1700
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 6-1800
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 7-1100

BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 8-1100

BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 8-1200
BALANCE
DEBIT KREDIT
Rp Rp

Nomor : 8-1300
BALANCE
DEBIT KREDIT
Rp Rp
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
 PD MITRA
Neraca Saldo
BULAN DESEMBER 20

NERACA PERCOBAAN
KODE NAMA AKUN
DEBET KREDIT DEBET
11100 Cash in Bank 40500 40,500,000
11200 Petty Cash Rp10,000 10,000,000
11300 Accounts Receivable Rp85,800 85,800,000
11400 Allowance for Doubtful Debt Rp12,800
-
11500 Merchandise Inventory Rp520,000 520,000,000
11600 Store Supplies Rp9,000 9,000,000
11700 Prepaid Insurance Rp17,500 17,500,000
11800 Prepaid Rent Rp22,500 22,500,000
11800 Prepaid Tax -
12000 Equipment at Cost Rp63,300 22,800,000
12100 Equipment Accum Dep Rp16,500 -
21100 Accounts Payable Rp69,300 -
21200 Expense Payable Rp3,900 -
21300 Income Tax Payable -
21400 PPN Payable Rp1,500 -
21500 PPN Outcome -
21600 PPN Income -
22100 Bank Permata Loan Rp300,000 -
31100 Ruchdiana Capital Rp326,950 -
31200 Ruchdiana, Drawing Rp25,400 25,400,000
41100 Sales Rp503,300 -
41300 Sales Retur -
51100 Cost of goods Sold Rp314,100 314,100,000
51200 Freight Paid Rp8,800 8,800,000
61000 Advertising Expenses Rp4,400 4,400,000
61100 Telephone & Electricity Rp8,900
expenses
8,900,000
61200 Store Supplies Expenses Rp4,950 4,950,000
61300 Bad Debt Expense Rp15,300 15,300,000
61400 Depreciation Expense Rp16,500 16,500,000
61500 Insurance Expense Rp14,300 14,300,000
61600 Rent Expense Rp23,300 23,300,000
61700 Wages & Salaries Rp36,300 36,300,000
61800 Other Operating Expense Rp9,300 9,300,000
71100 Interest Revenue Rp5,800 -
81100 Interest Expense Rp8,800 8,800,000
81200 Bank Service Charge Rp6,600 6,600,000
81300 Income Tax Expense Rp15,000 15,000,000
 PD MITRA
Neraca Saldo
BULAN DESEMBER 2016

NERACA PERCOBAAN MUTASI

DEBET
KREDIT DEBET KREDIT
- 0 0
-
- 903,650,000 331,100,000

12,800,000 6,000,000
- 937,090,000 422,000,000
- 1,000,000
-
-
-
- 3,300,000
16,500,000
69,300,000 372,900,000 1,030,799,000
3,900,000 3,900,000
-
1,500,000 1,500,000
- 5,200,000 102,750,000
- 93,709,000 4,100,000
300,000,000 15,000,000
326,950,000
- 1,000,000
503,300,000 1,027,500,000
- 52,000,000
- 0
-
-

-
-
-
-
-
-
-
- 800,000
5,800,000
- 3,000,000
-
-
CREDIT
 PD MITRA
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

NAMA
TGL DEBET KREDIT REF DEBET CREDIT
AKUN
 NERACA PERCOBAAN
KODE NAMA AKUN DEBET KREDIT DEBET
11100 Cash in Bank 40500 40,500,000
11200 Petty Cash Rp10,000 10,000,000
11300 Accounts Receivable Rp85,800 85,800,000
11400 Allowance for Doubtful Rp12,800
Debt
-
11500 Merchandise Inventory Rp520,000
520,000,000
11600 Store Supplies Rp9,000 9,000,000
11700 Prepaid Insurance Rp17,500 17,500,000
11800 Prepaid Rent Rp22,500 22,500,000
11800 Prepaid Tax -
12000 Equipment at Cost Rp63,300 22,800,000
12100 Equipment Accum Dep Rp16,500
-
21100 Accounts Payable Rp69,300 -
21200 Expense Payable Rp3,900 -
21300 Income Tax Payable -
21400 PPN Payable Rp1,500 -
21500 PPN Outcome -
21600 PPN Income -
22100 Bank Permata Loan Rp300,000 -
31100 Ruchdiana Capital Rp326,950 -
31200 Ruchdiana, Drawing Rp25,400 25,400,000
41100 Sales Rp503,300 -
41300 Sales Retur -
51100 Cost of goods Sold Rp314,100 314,100,000
51200 Freight Paid Rp8,800 8,800,000
61000 Advertising Expenses Rp4,400 4,400,000
61100 Telephone & Electricity Rp8,900
expenses
8,900,000
61200 Store Supplies Expenses Rp4,950
4,950,000
61300 Bad Debt Expense Rp15,300 15,300,000
61400 Depreciation Expense Rp16,500 16,500,000
61500 Insurance Expense Rp14,300 14,300,000
61600 Rent Expense Rp23,300 23,300,000
61700 Wages & Salaries Rp36,300 36,300,000
61800 Other Operating Expense Rp9,300
9,300,000
71100 Interest Revenue Rp5,800 -
81100 Interest Expense Rp8,800 8,800,000
81200 Bank Service Charge Rp6,600 6,600,000
81300 Income Tax Expense Rp15,000 15,000,000
 PD MITRA
NERACA LAJUR
Desember 2016

NERACA PERCOBAAN MUTASI NERACA SALDO

KREDIT DEBET KREDIT DEBET KREDIT
- 0 0
-
- 903,650,000 331,100,000

12,800,000 6,000,000

- 937,090,000 422,000,000
- 1,000,000
-
-
-
- 3,300,000

16,500,000
69,300,000 372,900,000 1,030,799,000
3,900,000 3,900,000
-
1,500,000 1,500,000
- 5,200,000 102,750,000
- 93,709,000 4,100,000
300,000,000 15,000,000
326,950,000
- 1,000,000
503,300,000 1,027,500,000
- 52,000,000
- 0
-
-

-
-
-
-
-
-
 - 800,000
5,800,000
- 3,000,000
-
-
TRA
LAJUR
er 2016

AJP NSD RUGI LABA

DEBET KREDIT DEBET KREDIT DEBET
RUGI LABA NERACA
KREDIT DEBET KREDIT
 PD MITRA
LAPORAN RUGI LABA
BULAN DESEMBER 2016
ITRA
RUGI LABA
EMBER 2016
 PD MITRA
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016

Ruchdiana, Drawing

Profit Loss
Ruchdiana Capital 31 Des 2016
 PD MITRA
CASH FLOW
BULAN DESEMBER 2016
 PD MITRA
CASH FLOW
BULAN DESEMBER 2016
 PD MITRA
JURNAL PENUTUP
BULAN DESEMBER 2016

TGL NAMA AKUN DEBET

 PD MITRA
JURNAL PENUTUP
BULAN DESEMBER 2016

KREDIT REF DEBET CREDIT

 PD MITRA
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

NERACA PERCOBAAN
KODE NAMA AKUN
DEBET KREDIT DEBET
11100 Cash in Bank 40500 40,500,000
11200 Petty Cash Rp10,000 10,000,000
11300 Accounts Receivable Rp85,800 85,800,000
11400 Allowance for Doubtful Rp12,800
Debt
-
11500 Merchandise Inventory Rp520,000
520,000,000
11600 Store Supplies Rp9,000 9,000,000
11700 Prepaid Insurance Rp17,500 17,500,000
11800 Prepaid Rent Rp22,500 22,500,000
11800 Prepaid Tax -
12000 Equipment at Cost Rp63,300 22,800,000
12100 Equipment Accum Dep Rp16,500
-
21100 Accounts Payable Rp69,300 -
21200 Expense Payable Rp3,900 -
21300 Income Tax Payable -
21400 PPN Payable Rp1,500 -
21500 PPN Outcome -
21600 PPN Income -
22100 Bank Permata Loan Rp300,000 -
31100 Ruchdiana Capital Rp326,950 -
31200 Ruchdiana, Drawing Rp25,400 25,400,000
ITRA
telah Penutupan
EMBER 2016

NERACA PERCOBAAN MUTASI

DEBET CREDIT
KREDIT DEBET KREDIT
- 0 0
-
- 903,650,000 331,100,000

12,800,000 6,000,000

- 937,090,000 422,000,000
- 1,000,000
-
-
-
- 3,300,000

16,500,000
69,300,000 372,900,000 1,030,799,000
3,900,000 3,900,000
-
1,500,000 1,500,000
- 5,200,000 102,750,000
- 93,709,000 4,100,000
300,000,000 15,000,000
326,950,000
- 1,000,000
 PD MITRA
NERACA
BULAN DESEMBER 2016

AKTIVA PASSIVA
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