2

Kartu PersedDesktop AIO

Pembelian Pennjualan
Tanggal Keterangan
Unit H Unit Jumlah Unit H Unit
1-Dec Saldo awal
4-Dec Penjualan 35.00 18,000,000.00
8-Dec retur penjualan - 1.00 18,000,000.00

Printer A3
Pembelian Pennjualan
Tanggal Keterangan
Unit H Unit Jumlah Unit H Unit
1-Dec Saldo awal
17-Dec penjualan 20.00 15,000,000.00

TV UHD 50 INCH
Pembelian Pennjualan
Tanggal Keterangan
Unit H Unit Jumlah Unit H Unit
1-Dec Saldo awal
15-Dec penjualan 20.00 8,500,000.00

Laptop
Pembelian Pennjualan
Tanggal Keterangan
Unit H Unit Jumlah Unit H Unit
1-Dec saldo awal
12-Dec Pembelian 20.00 24,000,000.00 480,000,000.00
17-Dec penjualan 40.00 23,000,000.00

Printer A4
Pembelian Penjualan
Tanggal Keterangan
Unit H Unit Jumlah Unit H Unit
 1-Dec saldo awal
4-Dec Penjualan 15.00 7,500,000.00
8-Dec retur penjualan - 2.00 7,500,000.00

Satelite
Pembelian Pennjualan
Tanggal Keterangan
Unit H Unit Jumlah Unit H Unit
1-Dec saldo awal
15-Dec penjualan 10.00 12,500,000.00
 3 Buku besar Pembantu
Pennjualan Persediaan
Jumlah Unit H Unit Jumlah Piutang
125.00 18,000,000.00 2,250,000,000.00
630,000,000.00 90.00 18,000,000.00 1,620,000,000.00 PT AKBAR KOMPUTER
- 18,000,000.00 90.00 18,000,000.00 1,620,000,000.00
1.00 18,000,000.00 18,000,000.00
Tanggal

1-Dec
17-Dec
17-Dec
Pennjualan Persediaan
Jumlah Unit H Unit Jumlah
35.00 15,000,000.00 525,000,000.00
300,000,000.00 15.00 15,000,000.00 225,000,000.00
PT MAULANAN ELECTRONIC
Tanggal

1-Dec
4-Dec
5-Dec
Pennjualan Persediaan 8-Dec
Jumlah Unit H Unit Jumlah 14-Dec
50.00 8,500,000.00 425,000,000.00
170,000,000.00 30.00 8,500,000.00 255,000,000.00
CV AKBAR PERSADA
Tanggal

1-Dec
11-Dec

Pennjualan Persediaan
Jumlah Unit H Unit Jumlah
50.00 23,000,000.00 1,150,000,000.00
20.00 24,000,000.00 480,000,000.00
920,000,000.00 10.00 23,000,000.00 230,000,000.00 Hutang
20.00 24,000,000.00 480,000,000.00
PT TIARA PERSADA
Tanggal

1-Dec
Penjualan Persediaan 12-Dec
Jumlah Unit H Unit Jumlah 15-Dec
 45.00 7,500,000.00 337,500,000.00 15-Dec
112,500,000.00 30.00 7,500,000.00 225,000,000.00 20-Dec
- 15,000,000.00 30.00 7,500,000.00 225,000,000.00
2.00 7,500,000.00 15,000,000.00
CV LAUTAN UTAMA
Tanggal

1-Dec
Pennjualan Persediaan 17-Dec
Jumlah Unit H Unit Jumlah
41.00 12,500,000.00 512,500,000.00
125,000,000.00 31.00 12,500,000.00 387,500,000.00

ULIMA THEATER CO LTD

Tanggal

1-Dec
5-Dec
Buku besar Pembantu

PT AKBAR KOMPUTER

Saldo
Keterangan Ref Debit Kredit
Debit
saldo awal v 341,000,000.00
penjualan gj-1 1,745,800,000.00 2,086,800,000.00
bayar ongkir 1,200,000.00 2,085,600,000.00

PT MAULANAN ELECTRONIC
Saldo
Keterangan Ref Debit Kredit
Debit
saldo awal v 286,000,000.00
penjualan gj-1 1,131,825,000.00 1,417,825,000.00
pelunasan ongkos angkut 750,000.00 1,417,075,000.00
retur penjualan 49,170,000.00 1,367,905,000.00
Pelunasa piutang 1,081,905,000.00 286,000,000.00

CV AKBAR PERSADA
Saldo
Keterangan Ref Debit Kredit
Debit
saldo awal v 231,000,000.00
pelunasa piutang gj-1 231,000,000.00 -

PT TIARA PERSADA
Saldo
Keterangan Ref Debit Kredit
Debit
saldo awal v
pembelian gj-1 528,500,000.00
retur pembelian gj-1 79,200,000.00
 bayar ongkir gj-1 500,000.00
pelunasan utang gj-1 448,800,000.00

CV LAUTAN UTAMA
Saldo
Keterangan Ref Debit Kredit
Debit
saldo awal v
pelunasan utang gj-1 176,000,000.00

ULIMA THEATER CO LTD

Saldo
Keterangan Ref Debit Kredit
Debit
saldo awal v
pelunasan hutang gj-1 286,000,000.00
Saldo
Kredit

Saldo
Kredit

Saldo
Kredit

Saldo
Kredit
231,000,000.00
759,500,000.00
680,300,000.00
 679,800,000.00
231,000,000.00

Saldo
Kredit
176,000,000.00
-

Saldo
Kredit
286,000,000.00
-
 1 PT ISTANA SEJAHTERA
Jurnal Umum
PER DESEMBER 2018

Tanggal Keterangan Reff Debit Kredit

1-Dec Wages payable 1,165,000,000.00
Cash in bank 1,165,000,000.00

1-Dec supplies 3,000,000.00

prepaid value adeed tax 300,000.00
Cash in bank 3,300,000.00

1-Dec Cash in bank 337,590,000.00

Sales discount 3,410,000.00
Account receivable 341,000,000.00

2-Dec Stationary expense 400,000.00

cash on hand 400,000.00

3-Dec utilities expense 1,550,000.00

Cash in bank 1,550,000.00

4-Dec Account Receivable 1,131,825,000.00

Value added tax payable 102,825,000.00
sales 1,028,250,000.00
freight out 750,000.00
Cost of good sales 742,500,000.00
Inventory 742,500,000.00

5-Dec cash on hand 750,000.00

Account Receivable 750,000.00

5-Dec account payable 286,000,000.00

other expense 25,000.00
cash in bank 286,025,000.00

7-Dec income tax payable (PPh 21) 13,495,000.00

cash in bank 13,495,000.00

8-Dec Sales return 44,700,000.00

Value added tax payable 4,470,000.00
Account Receivable 49,170,000.00
 Inventory 33,000,000.00
Cost of good sales 33,000,000.00

10-Dec Prepaid income tax (PPh Pasal 25) 7,500,000.00

cash in bank 7,500,000.00

11-Dec cash in bank 231,000,000.00

account receivable 231,000,000.00

12-Dec Inventory 480,000,000.00

prepaid value adeed tax 48,000,000.00
freight in 500,000.00
account payable 528,500,000.00

14-Dec other expense 50,000,000.00

cash in bank 49,000,000.00
income tax payable (PPh23) 1,000,000.00

14-Dec Cash in bank 1,071,085,950.00

Sales discount 10,819,050.00
Account receivable 1,081,905,000.00

15-Dec Supplies 1,250,000.00

Cash In Bank 1,250,000.00

15-Dec Account payable 79,200,000.00

Prepaid Value added tax 7,200,000.00
Inventory 72,000,000.00

15-Dec account payable 500,000.00

cash on hand 500,000.00

15-Dec Cash in bank 491,700,000.00

Value added tax payable 44,700,000.00
sales 447,000,000.00
Cost of good sales 295,000,000.00
Inventory 295,000,000.00

17-Dec account payable 176,000,000.00

cash in bank 176,000,000.00

17-Dec Account Receivable 1,745,800,000.00

Value added tax payable 158,600,000.00
sales 1,586,000,000.00
 freight out 1,200,000.00
Cost of good sales 1,220,000,000.00
Inventory 1,220,000,000.00

17-Dec cash in bank 1,200,000.00

Account Receivable 1,200,000.00

18-Dec salaries expense (Tunjangan) 73,500,000.00

cash in bank 70,640,000.00
income tax payable (PPh21) 2,860,000.00

20-Dec Account Payable 448,800,000.00

Inventory 8,976,000.00
Cash in bank 439,824,000.00

21-Dec Value added tax payable 101,120,000.00

cash in bank 22,270,000.00
Prepaid Value added tax 78,850,000.00

22-Dec other expense (sumbangan) 100,000,000.00

cash in bank 100,000,000.00

22-Dec other expense (Instalasi listrik) 10,000,000.00

cash in bank 9,750,000.00
income tax payable (PPh21) 250,000.00

26-Dec Long term bank loan 9,750,000.00

Interest Expense 487,500.00
Cash in bank 10,237,500.00

28-Dec cash on hand 10,000,000.00

cash in bank 10,000,000.00

Jumlah 10,431,227,500.00 10,431,227,500.00

PPn masukan Beli aset
Ppn keluaran jual liabilitas
Proses Penyesuaian

Jurnal Penyesuaian

tanggal Keterangan reff Debit

31-Dec Insurance Expense 35,000,000.00
Prepaid Insurance

31-Dec Rent Expense 45,000,000.00

Prepaid rent

31-Dec Salaries expense 1,745,090,000.00

Wages Payable
Income tax payable (PPh21)

31-Dec Supplies expense 185,800,000.00

Supplies

31-Dec Bad debts 75,060,000.00

Allowance for doubtful debt

31-Dec depreciation expense 38,018,000.00

accumulated depreciation
Kredit

35,000,000.00

45,000,000.00

1,600,216,500.00
144,873,500.00

185,800,000.00 46,450,000.00

203,060,000.00
75,060,000.00 128,000,000.00
75,060,000.00

38,018,000.00
 Neraca saldo
No akun Nama akun D K
1111 Cash on hand 19,850,000.00
1112 CASH In bank 1,258,734,450.00
1121 account receivable 2,030,600,000.00
1122 Allowance for doubtful debt 128,000,000.00
1131 Prepaid Insurance 175,000,000.00
1132 prepaid rent 225,000,000.00
1133 Prepaid value adeed tax 41,100,000.00
1133 prepaid income tax ( PPh 25) 82,500,000.00
1141 Merchandise Investory 3,375,024,000.00
1151 supplies 232,250,000.00
1161 office equipment 254,000,000.00
1162 store equipment 90,000,000.00
1211 Fixed assets-Building 2,200,000,000.00
1221 fixed assets- machines and tools 739,225,000.00
1231 fixed asset- vehicle 2,525,000,000.00
1241 Fixed assers-Meubelair 80,100,000.00
1251 accumulated depreciation 2,620,222,000.00
2111 account payable 231,000,000.00
2112 wages payable -
2122 value adeed tax payable 301,655,000.00
2123 income tax payable (PPh pasal 21) 3,110,000.00
2124 income tax payable (PPh pasal 23) 1,000,000.00
2221 long term bank loan 2,990,250,000.00
3111 equity 5,000,000,000.00
3112 retained earning 524,154,000.00
4111 sales 8,094,250,000.00
4112 sales return 44,700,000.00
5113 sales discount 14,229,050.00
5111 cost of goods sale 4,518,500,000.00
6111 salarie expense 363,000,000.00
6112 insurance expense 143,000,000.00
6113 rent expense 233,000,000.00
6114 stationary expense 44,400,000.00
6115 advertising expense 89,000,000.00
6116 transportaion expense 49,500,000.00
6117 expedition expense 165,000,000.00
6118 utilities expense 99,000,000.00
 6119 supplies expense 24,100,000.00
6120 interset expense 88,487,500.00
6121 depreciation expense 456,216,000.00
8111 other income -
8112 Pendapatan jasa angkut/Freight Out 1,950,000.00
9111 other expense 25,000.00
9112 beban listrik/ Electricity 400,000.00
9113 Bebar air/ Water expense 300,000.00
9114 Telephone expense 850,000.00
9115 Management Expense 50,000,000.00
9115 THR 73,500,000.00
9116 Installasion expense 10,000,000.00
9117 chairty expense/ sumbangan 100,000,000.00
91999 bad debts
19,895,591,000.00 19,895,591,000.00

Laporan Laba rugi

sales 8,094,250,000.00
sales return - 44,700,000.00
sales discount - 14,229,050.00
Net sales 8,035,320,950.00

COGS 4,518,500,000.00
Gross Profit 3,516,820,950.00

Expense
salarie expense 2,108,090,000.00
insurance expense 178,000,000.00
rent expense 278,000,000.00
stationary expense 44,400,000.00
advertising expense 89,000,000.00
transportaion expense 49,500,000.00
expedition expense 165,000,000.00
utilities expense 99,000,000.00
supplies expense 209,900,000.00
interset expense 88,487,500.00
depreciation expense 494,234,000.00
beban listrik/ Electricity 400,000.00
Bebar air/ Water expense 300,000.00
Telephone expense 850,000.00
Management Expense 50,000,000.00
THR 73,500,000.00
Installasion expense 10,000,000.00
chairty expense/ sumbangan 100,000,000.00
bad debts 75,060,000.00
4,113,721,500.00
Operational Loss - 596,900,550.00

Other Income/Expense
Pendapatan jasa angkut/Freight Out 1,950,000.00
other expense 25,000.00
1,925,000.00
Loss before tax - 594,975,550.00
 AJP NSD
D K D K
19,850,000.00
1,258,734,450.00
2,030,600,000.00
75,060,000.00 203,060,000.00
35,000,000.00 140,000,000.00
45,000,000.00 180,000,000.00
41,100,000.00
82,500,000.00
3,375,024,000.00
185,800,000.00 46,450,000.00
254,000,000.00
90,000,000.00
2,200,000,000.00
739,225,000.00
2,525,000,000.00
80,100,000.00
38,018,000.00 2,658,240,000.00
231,000,000.00
1,600,216,500.00 1,600,216,500.00
301,655,000.00
144,873,500.00 147,983,500.00
1,000,000.00
2,990,250,000.00
5,000,000,000.00
524,154,000.00
8,094,250,000.00
44,700,000.00
14,229,050.00
4,518,500,000.00
1,745,090,000.00 2,108,090,000.00
35,000,000.00 178,000,000.00
45,000,000.00 278,000,000.00
44,400,000.00
89,000,000.00
49,500,000.00
165,000,000.00
99,000,000.00
 185,800,000.00 209,900,000.00
88,487,500.00
38,018,000.00 494,234,000.00
-
1,950,000.00
25,000.00
400,000.00
300,000.00
850,000.00
50,000,000.00
73,500,000.00
10,000,000.00
100,000,000.00
75,060,000.00 75,060,000.00
2,123,968,000.00 2,123,968,000.00 21,753,759,000.00 21,753,759,000.00
Rugi opersional

Laporan laba ditahan

retained earning 524,154,000.00

Operational Loss - 594,975,550.00
Retained loss - 70,821,550.00

Laporan Posisi Keuangan

Current asset
Cash on hand 19,850,000.00
CASH In bank 1,258,734,450.00
account receivable 2,030,600,000.00 1,827,540,000.00
Allowance for doubtful debt 203,060,000.00 -
Prepaid Insurance 140,000,000.00
prepaid rent 180,000,000.00
Prepaid value adeed tax 41,100,000.00
prepaid income tax ( PPh 25) 82,500,000.00
Merchandise Investory 3,375,024,000.00
supplies 46,450,000.00

total current asset 6,971,198,450.00

Fixed asset
office equipment 254,000,000.00
store equipment 90,000,000.00
Fixed assets-Building 2,200,000,000.00
fixed assets- machines and tools 739,225,000.00
fixed asset- vehicle 2,525,000,000.00
Fixed assers-Meubelair 80,100,000.00
accumulated depreciation - 2,658,240,000.00
total fixed asset 3,230,085,000.00

total asset 10,201,283,450.00

 L/R NERACA
D K D K
19,850,000.00 -
1,258,734,450.00 -
2,030,600,000.00 -
- 203,060,000.00
140,000,000.00 -
180,000,000.00 -
41,100,000.00 -
82,500,000.00 -
3,375,024,000.00 -
46,450,000.00 -
254,000,000.00 -
90,000,000.00 -
2,200,000,000.00 -
739,225,000.00 -
2,525,000,000.00 -
80,100,000.00 -
- 2,658,240,000.00
- 231,000,000.00
- 1,600,216,500.00
- 301,655,000.00
- 147,983,500.00
- 1,000,000.00
- 2,990,250,000.00
- 5,000,000,000.00
- 524,154,000.00
8,094,250,000.00
44,700,000.00 -
14,229,050.00 -
4,518,500,000.00 -
2,108,090,000.00 -
178,000,000.00 -
278,000,000.00 -
44,400,000.00 -
89,000,000.00 -
49,500,000.00 -
165,000,000.00 -
99,000,000.00 -
 209,900,000.00 -
88,487,500.00 -
494,234,000.00 -
- -
- 1,950,000.00
25,000.00 -
400,000.00 -
300,000.00 -
850,000.00 -
50,000,000.00 -
73,500,000.00 -
10,000,000.00 -
100,000,000.00 -
75,060,000.00 -
8,691,175,550.00 8,096,200,000.00 13,062,583,450.00 13,657,559,000.00
594,975,550.00 594,975,550.00
8,691,175,550.00 8,691,175,550.00 13,657,559,000.00 13,657,559,000.00

Posisi Keuangan
Liabilities
account payable 231,000,000.00
wages payable 1,600,216,500.00
value adeed tax payable 301,655,000.00
income tax payable (PPh pasal 21) 147,983,500.00
income tax payable (PPh pasal 23) 1,000,000.00
long term bank loan 2,990,250,000.00

total liabilities 5,272,105,000.00

equity 5,000,000,000.00
Retained loss - 70,821,550.00
total equity 4,929,178,450.00

total liabilities n equity 10,201,283,450.00