Syarfika Amirah - 7191220016

TRANSAKSI BULAN DESEMBER
Tanggal
2-Dec-17
2-Dec-17
4-Dec-17
5-Dec-17
5-Dec-17
5-Dec-17
5-Dec-17
7-Dec-17
8-Dec-17
8-Dec-17
8-Dec-17
9-Dec-17
10-Dec-17
11-Dec-17
12-Dec-17
13-Dec-17
14-Dec-17
16-Dec-17
20-Dec-17
20-Dec-17
31-Dec-17
31-Dec-17
31-Dec-17
DATA PENYESUAIAN
Tanggal
31-Dec-17
31-Dec-17
31-Dec-17
31-Dec-17
31-Dec-17
31-Dec-17
31-Dec-17
31-Dec-17
TRANSAKSI BULAN DESEMBER
Transaksi
(VKK12-1) Pembuatan brosur perusahaan untuk keperluan iklan sebesar Rp. 450.000
(FPJ12-1) Penjualan angsuran kredit kepada Toko Sanex 10 unit Lemari Es (AU-N06)
@2.500.000 dan 8 unit AC (AU-N08) @3.000.000, PPN 10%, Freight Collected sebesar Rp.
100.000
(VKK12-2) Pembelian perlengkapan toko sebesar Rp. 300.000
(VKK12-3) Membayar tagihan telepon bulan November 2017 sebesar Rp. 850.000
(BKM12-1) Pembayaran cicilan angsuran dari Toko Kent sebesar Rp. 3.300.000 dan bunga
sebesar Rp. 330.000
(NP2-12) Pembelian barang dagangan kepada PT. Alam Sutra 18 unit Lemari Es (AU-N06)
@2.000.000 dan 10 unit AC (AU-N08) @2.500.000, PPN 10%, 2/10 net 50, telat 1%
(BM12-1) Retur pembelian ke PT. Alam Sutra atas Faktur No. NP2-12 tertanggal 5 Desember
2017 sebanyak 2 unit Lemari Es (AU-N06) @2.000.000 dan 2 unit AC (AU-N08)
@2.500.000, PPN 10%
(VKK12-4) Membayar tagihan listrik bulan November 2017 sebesar Rp. 650.000
(VKK12-5) Membayar tagihan rekening PAM bulan November 2017 sebesar Rp. 375.000
(BKK12-1) Membayar hutang kepada PT. Intan Tri Guna sebesar Rp. 88.000.000
(FPJ12-2) Penjualan angsuran kredit kepada Toko Niaga 8 unit Lemari Es (AU-N06)
@2.500.000 dan 8 unit AC (AU-N08) @3.000.000), PPN 10%, Freight Collected sebesar Rp.
600.000
(NK12-1) Penjualan tunai sebesar 20 unit Lemari Es (AU-N06) @2.500.000 dan 20 unit AC
(AU-N08) @3.000.000, PPN 10%, Jasa Pengiriman 1.000.000
(BKK12-2) Membayar hutang kepada PT. Nirwana sebesar Rp. 22.000.000
(BKM12-2) Penjualan tunai satu-satunya kendaraan (vehicle)yang dimiliki oleh perusahaan
sebesar Rp. 145.000.000
(BKM12-3) Menerima cicilan angsuran dari Toko Niaga sebesar Rp. 3.300.000 dan bunga
sebesar Rp. 330.000
(LI4-12) Pembelian barang dagangan ke PT. Nirwana sebesar 22 unit Lemari Es (AU-N06)
@2.000.000 dan 20 unit AC (AU-N08) @2.500.000, PPN 10%, 2/10 net 50, Telat1%
(FPJ12-3) Penjualan tunai sebesar 15 unit Lemari Es (AU-N06) @2.000.000 dan 15 unit AC
(AU-N08) @2.500.000, PPN 10%, Freight Collected 250.000
(VKK12-6) Pemeliharaan dan reparasi alat-alat sebesar Rp. 900.000
(BKK12-3) Pelunasan faktur NP8-11 tertanggal 18 November 2017 kepada PT. Alam Sutra
sebesar Rp. 22.000.000 dan denda sebesar Rp. 220.000
(FPJ12-4) Penjualan angsuran kredit ke Toko Kent sebanyak 15 unit Lemari Es (AU-N06)
@2.000.000 dan 10 unit AC (AU-N08) @2.500.000, PPN 10%, Freight Collected 400.000
(BKK12-5) Membayar angsuran pinjaman (Bank Mandiri Loan) bulan Desember 2017
sebesar Rp.15.000.000 dan bunga Rp. 1.500.000
(BKK12-6) Membayar gaji karyawan bulan Desember 2017 sebesar Rp. 3.750.000, Potongan
PPh Pasal 21 sebesar Rp. 187.500
(BKK12-7) Pengisian kembali dana kas kecil bulan Desember 2017 sebesar Rp. 3.525.000
DATA PENYESUAIAN
Transaksi
Penyusutan aktiva tetap bulan Desember 2017 yaitu Buillding sebesar Rp. 1.250.000 dan
Equipment sebesar Rp. 1.500.000
Penyesuaian persediaan akhir Store Supplies dinilai Rp. 11.000.000 dan Beban Asuransi yang
sudah jatuh tempo Rp. 2.000.000
Penyesuaian persediaan akhir Store Supplies dinilai Rp. 11.000.000 dan Beban Asuransi yang
sudah jatuh tempo Rp. 2.000.000
Tutup akun Sales of Installment dan Cost of Goods Sold of Installment pindahkan saldonya ke
akun Defered Gross Profit on Realization
Menutup akun PPN Income dan PPN Outcome dan dipindahkan ke PPN Payable
Hitung Pajak Penghasilan Badan dengan ketentuan tarif terbaru sebesar 1% dari peredaran
bruto. Catat PPh kedalam income tax expense dan income tax payable
Pembayaran zakat dari perusahaan sebesar 2,5% dari penjualan perusahaan
Infaq dan Sadaqah kepada rumah yatim dan pembangunan masjid masing-masing sebesar Rp.
6.000.000 dan Rp. 10.000.000
DATA PERUSAHAAN
NAMA PT. KURNIA
ALAMAT JALAN WAHID HASIM NO.140 JAKARTA
TELEPON (021) 229897
FAX (021) 119855
EMAIL ptkurnia@indo.net.com
NPKP 6,347,251,071,000
DAFTAR CUSTOMER & SALDO PIUTANG ANGSURAN

DAFTAR CUSTOMER Kebijakan
Kode Nama NPWP Alamat Telepon Kredit
(Termin)
C001 Toko Sanex 6.345.569.5.406.421 Jalan Manggala 40 Jakarta (021) 428 945 1/10 net 30
C002 Toko Niaga 6.345.569.8.655.000 Jalan Trunojoyo B/14 Jakarta (021) 788 905 1/10 net 30
C003 Toko Contoh 6.542.569.8.864.000 Jalan Serma Haryono 2A Jakarta (021) 228 908 1/10 net 30
C004 Toko Kent 6.750.569.8.915.000 Jalan Solokan 20 Jakarta (021) 6655 450 1/10 net 30
DAFTAR SALDO PIUTANG ANGSURAN PER TANGGAL 30 NOVEMBER 2017

Kode Keterangan Nilai Piutang (Rp.)
C001 Toko Sanex 44,000,000
Faktur FPJ11-8, Trunojoyo, 20 Nop. 2017
C002 Toko Niaga 33,000,000
Faktur FPJ11-11, Trunojoyo, 25 Nop.2017
C004 Toko Kent 33,000,000
Faktur SPJJ11-12, Trunojoyo, 30 Nop. 2017
JUMLAH 110,000,000
DAFTAR SUPPLIER & SALDO HUTANG DAGANG

DAFTAR SUPPLIER Kebijakan
Kode Nama NPWP Alamat Telepon Kredit
(Termin)
S001 PT. Alam Sutra 1.345.569.5.406.421 Jalan Veteran 20, Jelambar, Jakarta (021) 564 610 350 2/10 net 50
S002 PT. Nirwana 1.520.569.8.655.000 Jalan Dipati Ukur 1/2 Pulogadung, Jakarta (021) 460 397 620 2/10 net 50
S003 PT. Intan Tri Guna 1.542.569.8.864.000 Jalan Mayur Sasongko 17, Kali Kapuk, Jakarta (021) 619 300 560 2/10 net 50
DAFTAR SALDO HUTANG DAGANG PER TANGGAL 30 NOVEMBER 2017

Kode Keterangan Nilai Piutang (Rp.)
S001 PT. Alam Sutra 44,000,000
Faktur NP8-11, Trunojoyo, 18 Nop. 2017
S002 PT. Nirwana 22,000,000
Faktur LI14-11, Trunojoyo, 26 Nop.2017
S003 PT. Intan Tri Guna 88,000,000
Faktur MN22-11, Trunojoyo, 30 Nop. 2017
JUMLAH 154,000,000
DAFTAR PRODUK & NILAI PERSEDIAAN

PER TANGGAL 30 NOVEMBER 2017
Saldo Persediaan
Item No Nama Produk Nilai Persediaan
Unit Harga/Unit
AU-N06 Lemari Es 40 2,000,000 80,000,000
AU-N08 AC 40 2,500,000 100,000,000
180,000,000
PT KURNIA
TRIAL BALANCE
PER 30 NOVEMBER 2017
Kode Akun Nama Akun Debet Credit
11110 Cash in Bank 276,120,000

11120 Petty Cash 6,000,000
11220 Installment Contract Receivable 110,000,000
11230 Allowance for Doubtful Debt 7,200,000
11310 Merchandise Inventory 180,000,000
11320 Store Supplies 13,600,000
11420 Prepaid Insurance 8,000,000
12100 Stock Investments 670,000,000
13210 Building at Costs 320,000,000
13220 Building Accumulated Depr. 30,500,000
13301 Vehicle at Cost 160,000,000
13302 Vehicle Accumulated Depr. 10,000,000
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depr. 43,000,000
21210 Accounts Payable 154,000,000
21211 Accruad expenses 2,600,000
21310 PPN Outcome 133,000,000
21320 PPN Income 112,200,000
21420 PPN Payable
22100 Bank Mandiri Loan (KUK) 200,000,000
31100 Common Stock 1,030,000,000
31200 Retained Earning 124,200,000
31300 Deferd gros profit on realization 22,000,000
41100 Sales of Merchandise 1,093,200,000
41200 Sales of Instalment
42100 Freight Collected 15,000,000
42200 Late Fee Collected
42300 Sales Discount 17,000,000
51100 Cost of Good Sold 674,880,000
51200 Cost of Good Sold of Instalment
52000 Freight Paid 2,440,000
53000 Purchase Discount 2,180,000
61100 Advertising Expense 44,000,000
62200 Utulity Expense 10,800,000
62300 Supplies Expense 15,200,000
62400 Maintenance and Repair Expense 20,000,000
62500 Bad Debt Expense 4,000,000
62600 Depreciation Expense 27,500,000
Kode Akun Nama Akun Debet Credit
62700 Insurance Expense 13,000,000

62800 Late Fee Expense
62900 Wages & Salaries 53,000,000
81000 Interest Income 7,000,000
82000 Devidend Income 17,000,000
91000 Interest Expense 8,140,000
PT. KURNIA
CASH RECEIPT JOURNAL
PER DECEMBER 2017
DEBIT CREDIT
DATE INVOICE NO. DESCRIPTION REF OTHER ACCOUNTS OTHER ACCOUNT

Installment
CASH IN BANK
ACC NAME ACC NUMBER AMOUNT Contract Receivable ACC NAME
Dec-17 5 BKM12-1 Toko Kent 3,630,000 3,300,000 Interest Income

9 NK12-1 Penjualan Tunai 122,000,000 Sales of Merchandise
PPN Outcome
Freight Collected
11 BKM12-2 Penjualan Tunai Kendaraan 145,000,000 Gain/Loss Sales Vehicle 9-3000 5,000,000 Vehicle at Cost
Vehicle Accum Depr 1-3302 10,000,000
12 BKM12-3 Toko Niaga 3,630,000 3,300,000 Interest Income
14 FPJ12-3 Penjualan Tunai 74,500,000 Sales of Merchandise
PPN Outcome
Freight Collected
1-1110 1-1220
348,760,000 6,600,000
DIT
OTHER ACCOUNT
ACC NUMBER AMOUNT
8-1000 330,000
4-1100 110,000,000
2-1310 11,000,000
4-2100 1,000,000
1-3301 160,000,000
8-1000 330,000
4-1100 67,500,000
2-1310 6,750,000
4-2100 250,000
Telah diedit oleh KKP IRSAN LUBIS REKAN – TRAINING DIVISION
PT. KURNIA
CASH PAYMENT JOURNAL
PER DECEMBER 2017
DEBIT
DATE INVOICE NO. DESCRIPTION POS REF ACCOUNT

PAYABLE
Dec-17 8 BKK12-1 PT. Intan Tri Guna 88,000,000

10 BKK12-2 PT. Nirwana 22,000,000
20 BKK12-3 PT. Alam Sutra 22,000,000
31 BKK12-5 Bank Mandiri
31 BKK12-6 Pembayaran Gaji Karyawan

31 BKK12-7 Pengisian kembali dana kas kecil
2-1210
132,000,000
PT. KURNIA
CASH PAYMENT JOURNAL
PER DECEMBER 2017
DEBIT CREDIT
OTHER ACCOUNTS PURCHASE OTHER

CASH IN BANK
DISCOUNT ACCOUNT
ACC. NAME ACC. NUMBER AMOUNT
88,000,000
22,000,000
Late Fees Expense 6-2900 220,000 22,220,000
Bank Mandiri Loan 2-2100 15,000,000 16,500,000
Interest Expense 9-1000 1,500,000
Wages&Salaries Expense 6-3100 3,750,000 3,562,500 187,500
Petty Cash 1-1120 3,525,000 3,525,000
1-1110 2-1212
155,807,500 187,500
RECAPITULATION
DEBIT DEBIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
1-1120 3,525,000 1-1110 155,807,500
2-1210 132,000,000 2-1212 187,500
2-2100 15,000,000
6-2900 220,000
6-3100 3,750,000
9-1000 1,500,000
TOTAL 155,995,000 TOTAL 155,995,000

PT. KURNIA
PURCHASE JOURNAL
PER DECEMBER 2017
DEBIT
DATE INVOICE NO. DESCRIPTION REF MERCHANDISE
INVENTORY
Dec-17 5 NP2-12 PT. Alam Sutra 61,000,000
13 LI4-12 PT. Nirwana 94,000,000
1-1310
155,000,000
RECAPITULATION
DEBIT
ACC. NUMBER
1-1310
2-1320
TOTAL
KURNIA
SE JOURNAL
CEMBER 2017
DEBIT CREDIT
ACCOUNTS
PPN INCOME FREIGHT PAID
PAYABLE
6,100,000 67,100,000
9,400,000 103,400,000
2-1320 2-1210
15,500,000 170,500,000
RECAPITULATION
DEBIT CREDIT
AMOUNT ACC. NUMBER AMOUNT
155,000,000 2-1210 170,500,000
15,500,000
170,500,000 TOTAL 170,500,000

PT. KURNIA
SALES JOURNAL
PER DECEMBER 2017
DEBIT
DATE INVOICE NO. DESCRIPTION REF INSTALLMENT

CONTRACT
RECEIVABLE
Dec-17 2 FPJ12-1 Toko Sanex 54,000,000
8 FPJ12-2 Toko Niaga 49,000,000
20 FPJ12-4 Toko Kent 60,900,000
1-1220
163,900,000
RECAPITULATION
DEBIT CREDIT
ACC. NUMBER AMOUNT ACC. NUMBER AMOUNT
1-1220 163,900,000 2-1310 14,800,000
4-1200 148,000,000
4-2100 1,100,000
TOTAL 163,900,000 TOTAL 163,900,000

KREDIT
SALES FREIGHT
PPN OUTCOME
INSTALLMENT COLLECTED
49,000,000 4,900,000 100,000

44,000,000 4,400,000 600,000
55,000,000 5,500,000 400,000
4-1200 2-1310 4-2100

148,000,000 14,800,000 1,100,000
PT. KURNIA
GENERAL JOURNAL
PER DECEMBER 2017
EVIDENCE
DATE DESCRIPTION REF DEBET
NUMBER
Dec-17 2 FPJ12-1 Cost of Goods Sold 5-1100 40,000,000
Merchandise Inventory 1-1310
5 BM12-1 Account Payable 2-1210 9,900,000
PPN Income 2-1320
8 FPJ12-2 Cost of Goods Sold 5-1100 36,000,000
9 NK12-1 Cost of Goods Sold 5-1100 90,000,000
TOTAL 298,400,000
CREDIT
40,000,000
9,000,000
900,000
36,000,000
90,000,000
67,500,000
55,000,000
298,400,000
PT. KURNIA
PETTY CASH
PER DECEMBER 2017
DEBIT
DATE INVOICE NO. DESCRIPTION
ACC. NAME
Dec-17 2 VKK12-1 Pembuatan brosur iklan perusahaan Advertising Expenses
4 VKK12-2 Pembelian perlengkapan toko Store Supplies
5 VKK12-3 Membayar tagihan rekening telepon Accrued Expense
7 VKK12-4 Membayar tagihan listrik Accrued Expense
8 VKK12-5 Membayar tagihan PAM Accrued Expense
16 VKK12-6 Pemeliharaan dan reparasi alat-alat Maintenance&Repair Expense
RECAPITULATION
DEBIT
ACC. NUMBER
1-1320
2-1211
6-1000
6-2400
TOTAL
DEBIT CREDIT
ACC. NUMBER AMOUNT PETTY CASH
6-1000 450,000 450,000
1-1320 300,000 300,000
2-1211 850,000 850,000
2-1211 650,000 650,000
2-1211 375,000 375,000
6-2400 900,000 900,000
1-1120
3,525,000
RECAPITULATION
DEBIT CREDIT
AMOUNT ACC. NUMBER AMOUNT
300,000 1-1120 3,525,000
1,875,000
450,000
900,000
3,525,000 TOTAL 3,525,000

PT. KURNIA
INVENTORY CARD
PER DECEMBER 2017
Item : LEMARI ES (AU-N06)

IN
DATE INVOICE NO. DESCRIPTION
QTY PRICE
Dec-17 1 Saldo Awal
2 FPJ12-1 Toko Sanex
5 NP2-12 PT. Alam Sutra 18 2,000,000
5 BM12-1 Return PT. Alam Sutra -2 2,000,000
8 FPJ12-2 Toko Niaga
9 NK12-1 Penjualan Tunai
13 LI4-12 PT. Kurnia 22 2,000,000
14 FPJ12-3 Penjualan Tunai
20 FPJ12-4 Toko Kent
Item : AC (AU-N08)
IN
DATE INVOICE NO. DESCRIPTION QTY PRICE
Dec-17 1 Saldo Awal
2 FPJ12-1 Toko Sanex
5 NP2-12 PT. Alam Sutra 10 2,500,000
5 BM12-1 Return PT. Alam Sutra -2 2,500,000
8 FPJ12-2 Toko Niaga
9 NK12-1 Penjualan Tunai
13 LI4-12 PT. Kurnia 20 2,500,000
14 FPJ12-3 Penjualan Tunai
20 FPJ12-4 Toko Kent
PT. KURNIA
INVENTORY CARD
PER DECEMBER 2017
IN OUT BALANCE
AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
40 2,000,000 80,000,000
10 2,000,000 20,000,000 30 2,000,000 60,000,000
36,000,000 48 2,000,000 96,000,000
- 4,000,000 46 2,000,000 92,000,000
8 2,000,000 16,000,000 38 2,000,000 76,000,000
20 2,000,000 40,000,000 18 2,000,000 36,000,000
44,000,000 40 2,000,000 80,000,000
15 2,000,000 30,000,000 25 2,000,000 50,000,000
15 2,000,000 30,000,000 10 2,000,000 20,000,000
IN OUT BALANCE
AMOUNT QTY PRICE AMOUNT QTY PRICE AMOUNT
40 2,500,000 100,000,000
8 2,500,000 20,000,000 32 2,500,000 80,000,000
25,000,000 42 2,500,000 105,000,000
- 5,000,000 40 2,500,000 100,000,000
8 2,500,000 20,000,000 32 2,500,000 80,000,000
20 2,500,000 50,000,000 12 2,500,000 30,000,000
50,000,000 32 2,500,000 80,000,000
15 2,500,000 37,500,000 17 2,500,000 42,500,000
10 2,500,000 25,000,000 7 2,500,000 17,500,000
PT KURNIA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO CUSTOMER BALANCE
C001 Toko Sanex 98,000,000
C002 Toko Niaga 78,700,000
C004 Toko Kent 90,600,000
Total ……………… 267,300,000
PT KURNIA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO SUPPLIER BALANCE
S001 PT. Alam Sutra 78,980,000
S002 PT. Nirwana 103,400,000
S003 PT. Intan Tri Guna -
Total ……………… 182,380,000
PT KURNIA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)
KODE PRODUCT BALANCE
AU-N06 Lemari Es 20,000,000
AU-N08 AC 17,500,000
Total ……………… 37,500,000

PT KURNIA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE OF ISTALLMENT
DECEMBER, 2017
(In Rupiah)
Nama : Toko Sanex Kode : C001

Balance
Date Description Ref Debit Credit
Debit
Dec 2017 1 Saldo Awal 44,000,000
2 Penjualan Angsuran 54,000,000 98,000,000
Nama : Toko Niaga Kode : C002

Balance
Debit
Dec 2017 1 Saldo Awal 33,000,000
8 Penjualan 49,000,000 82,000,000
12 Pembayaran Cicilan 3,300,000 78,700,000
Nama : Toko Contoh Kode : C003

Balance
Debit
Nama : Toko Kent Kode : C004

Balance
Debit
Dec 2017 1 Saldo Awal 33,000,000
5 Pembayaran Cicilan 3,300,000 29,700,000
20 Penjualan Angsuran 60,900,000 90,600,000
PT KURNIA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2017
(In Rupiah)
Nama : PT Alam Sutra Kode : S001
Balance
Debit
Dec 2017 1 Saldo Awal
5 Pembelian 67,100,000
5 Retur Pembelian 9,900,000
20 Pelunasan Piutang 22,220,000
Nama : PT Nirwana Kode : S002
Balance
Debit
10 Pelunasan Hutang 22,000,000
13 Pembelian 103,400,000
Nama : PT Intan Tri Guna Kode : S003
Balance
Debit
8 Pelunasan Hutang 88,000,000
OF ISTALLMENT
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
ABLE
Balance
Credit
44,000,000
111,100,000
101,200,000
78,980,000
Balance
Credit
22,000,000
-
103,400,000
Balance
Credit
88,000,000
-
PT KURNIA
LEDGER
DECEMBER 31, 2017
Nama : Cash In Bank Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 276,120,000
31 Cash Payment Journal 155,807,500 120,312,500
31 Cash Receipt Journal 348,760,000 469,072,500
Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 6,000,000
31 Petty Cash 3,525,000 6,000,000
Nama : INSTALLMENT CONTRACT RECEIVABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 110,000,000
31 Sales Journal 163,900,000 267,300,000
Nama : Allowance of DoubTful Debt Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 180,000,000
31 Purchases Journal 155,000,000 335,000,000
31 General Journal 297,500,000 37,500,000
Nama : STORE SUPPLIES Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 13,600,000
31 Petty Cash 300,000 13,900,000
Nama : Prepaid Insurance Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 8,000,000
Nama : STOCT INVESMENT Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 670,000,000
Nama : BUILDING AT COST Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 320,000,000
Nama : BUILDING ACCUMULATED DEPR Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : EQUIPMENT ACCUM DEP Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : VEHICLE AT COST Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 160,000,000
31 Cash Receipt Journal 160,000,000 0
Nama : VEHICLE ACCUM DEP Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Cash Receipt Journal 10,000,000
Nama : EQUIPMENT AT COST Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 130,000,000
Nama : EQUIPMENT ACCUM DEP Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Cash Payment Journal 132,000,000
31 Purchases Journal 170,500,000
31 General Journal 9,900,000
Nama : ACCRUeD EXPENSES Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Petty Cash 1,875,000
Nama : PPN OUTCOME Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Sales Journal 14,800,000
Nama : PPN INCOME Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 112,200,000
31 Purchases Journal 15,500,000 127,700,000
31 General Journal 900,000 126,800,000
Nama : ppN PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Cash Payment Journal 187,500
Nama : Bank MANDIRI Loan Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Cash Payment Journal 15,000,000
Nama : COMMONT STOCK Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 31 Saldo Awal
Nama : RETAIRNED EARNING Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : DEFERED GROSS PROFIT ON REALIZATION Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : Sales OF MERCHANDISE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : Sales INSTAlLMENT Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : FREIGhT COLECTED Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : LATE FEES COLECTED Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : Sales discount Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 17,000,000
Nama : COST OF GOODS SOLD Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 674,880,000
31 General Journal 288,500,000 963,380,000
Nama : COST OF GOODS SOLD of installment Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 0
Nama : freight paid Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 2,440,000
Nama : Purchase Discount Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : advertising expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 44,000,000
31 Petty Cash 450,000 44,450,000
Nama : utility expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 10,800,000
Nama : STORE Supplies Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 15,200,000
Nama : maintenace and repair expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 20,000,000
31 Petty Cash 900,000 20,900,000
Nama : bad debt expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 4,000,000
Nama : depreciation Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 27,500,000
Nama : insurance Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 13,000,000
Nama : laTe fees expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Cash Payment Journal 220,000 220,000
Nama : wages and salaries Expense Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 53,000,000
Nama : Interest INCOME Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
31 Csh Receipt Journal 660,000
Nama : deviden income Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Nama : interest expenses Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 8,140,000
Nama : bank service charge Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec 2017 1 Saldo Awal 15,000,000
Nama : gain or loss sales of vehicle Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
1-1110
BALANCE
KREDIT
Rp
1-1120
BALANCE
KREDIT
Rp
1-1220
BALANCE
KREDIT
Rp
1-1230
BALANCE
KREDIT
Rp
7,200,000
1-1310
BALANCE
KREDIT
Rp
1-1320
BALANCE
KREDIT
Rp
1-1420
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-3210
BALANCE
KREDIT
Rp
1-3220
BALANCE
KREDIT
Rp
30,500,000
1-3220
BALANCE
KREDIT
Rp
30,500,000
1-3301
BALANCE
KREDIT
Rp
1-3302
BALANCE
KREDIT
Rp
10,000,000
0
1-3401
BALANCE
KREDIT
Rp
1-3402
BALANCE
KREDIT
Rp
43,000,000
2-1210
BALANCE
KREDIT
Rp
154,000,000
22,000,000
192,500,000
182,600,000
2-1211
BALANCE
KREDIT
Rp
2,600,000
725,000
2-1310
BALANCE
KREDIT
Rp
133,000,000
150,750,000
165,550,000
2-1320
BALANCE
KREDIT
Rp
2-1420
BALANCE
KREDIT
Rp
0
187,500
2-2100
BALANCE
KREDIT
Rp
200,000,000
185,000,000
3-1100
BALANCE
KREDIT
Rp
1,030,000,000
3-1200
BALANCE
KREDIT
Rp
124,200,000
3-1300
BALANCE
KREDIT
Rp
22,000,000
4-1100
BALANCE
KREDIT
Rp
1,093,200,000
1,270,700,000
4-1200
BALANCE
KREDIT
Rp
-
148,000,000
4-2100
BALANCE
KREDIT
Rp
15,000,000
16,250,000
17,350,000
4-2200
BALANCE
KREDIT
Rp
-
4-2300
BALANCE
KREDIT
Rp
5-1100
BALANCE
KREDIT
Rp
5-1200
BALANCE
KREDIT
Rp
5-2000
BALANCE
KREDIT
Rp
5-3000
BALANCE
KREDIT
Rp
2,180,000
6-1100
BALANCE
KREDIT
Rp
6-2200
BALANCE
KREDIT
Rp
6-2300
BALANCE
KREDIT
Rp
6-2400
BALANCE
KREDIT
Rp
6-2500
BALANCE
KREDIT
Rp
6-2600
BALANCE
KREDIT
Rp
6-2700
BALANCE
KREDIT
Rp
6-2800
BALANCE
KREDIT
Rp
6-2900
BALANCE
KREDIT
Rp
8-1000
BALANCE
KREDIT
Rp
7,000,000
7,660,000
8-2000
BALANCE
KREDIT
Rp
17,000,000
9-1000
BALANCE
KREDIT
Rp
9-2000
BALANCE
KREDIT
Rp
9-3000
BALANCE
KREDIT
Rp
PT KURNIA
TRIAL BALANCE
PER DECEMBER 2017
ACCOUNT NO ACCOUNT NAME DEBET CREDIT
11110 Cash in Bank 469,072,500

11120 Petty Cash 6,000,000
11220 Installment Contract Receivable 267,300,000
11230 Allowance for Doubtful Debt 7,200,000
11310 Merchandise Inventory 37,500,000
11320 Store Supplies 13,900,000
11420 Prepaid Insurance 8,000,000
12100 Stock Investments 670,000,000
13210 Building at Costs 320,000,000
13220 Building Accumulated Depr. 30,500,000
13301 Vehicle at Cost -
13302 Vehicle Accumulated Depr. -
13401 Equiptment at Cost 130,000,000
13402 Equiptment Accumulated Depr. 43,000,000
21210 Accounts Payable 182,600,000
21211 Accruad expenses 725,000
21310 PPN Outcome 165,550,000
21320 PPN Income 126,800,000
21420 PPN Payable 187,500
22100 Bank Mandiri Loan (KUK) 185,000,000
31100 Common Stock 1,030,000,000
31200 Retained Earning 124,200,000
31300 Deferd gros profit on realization 22,000,000
41100 Sales of Merchandise 1,270,700,000
41200 Sales of Instalment 148,000,000
42100 Freight Collected 17,350,000
42200 Late Fee Collected -
42300 Sales Discount 17,000,000
51100 Cost of Good Sold 963,380,000
51200 Cost of Good Sold of Instalment -
52000 Freight Paid 2,440,000
53000 Purchase Discount 2,180,000
61100 Advertising Expense 44,450,000
62200 Utulity Expense 10,800,000
62400 Maintenance and Repair Expense 20,900,000
62500 Bad Debt Expense 4,000,000
62600 Depreciation Expense 27,500,000
62700 Insurance Expense 13,000,000
ACCOUNT NO ACCOUNT NAME DEBET CREDIT
62800 Late Fee Expense 220,000

62900 Wages & Salaries 56,750,000
81000 Interest Income 7,660,000
82000 Devidend Income 17,000,000
91000 Interest Expense 9,640,000
PT KURNIA
ADJUSTING ENTRIES
PER DECEMBER 2017
DATE ACCOUNT NAME REF DEBET

Dec 2017 31 Depreciation Expense 2,750,000
Buillding Accumulated Depr
Equipment Accumulated Depr
Store Supplies
Insurance Expense 2,000,000
Prepaid Insurance
31 Sales of Installment 148,000,000
Defered Gross Profit on Realization
31 PPN Outcome 165,550,000
PPN Income
PPN Payable
Income Tax Expense 14,017,000
Income Tax Payable
31 Zakat 31,767,500
Kas
31 Infaq 6,000,000
Sadaqah 10,000,000
Kas
TOTAL 382,984,500
CREDIT
1,250,000
1,500,000
2,900,000
2,000,000
148,000,000
126,800,000
38,750,000
14,017,000
31,767,500
16,000,000
382,984,500
PT KURNIA
WORKSHEET
PER DECEMBER 2017
TRIAL BALANCE ADJUSTING ADJUSTED TRIAL BALANCE PROFIT AND LOSS BALANCE SHEET
ACC. NO ACCOUNT NAME
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
11110 Cash in Bank
469,072,500 47,767,500 421,305,000 421,305,000
11120 Petty Cash
6,000,000 6,000,000 6,000,000
11220 Installment Contract Receivable
267,300,000 267,300,000 267,300,000
11230 Allowance for Doubtful Debt
7,200,000 7,200,000 7,200,000
11310 Merchandise Inventory
37,500,000 37,500,000 37,500,000
11320 Store Supplies
13,900,000 2,900,000 11,000,000 11,000,000
11420 Prepaid Insurance
8,000,000 2,000,000 6,000,000 6,000,000
12100 Stock Investments
670,000,000 670,000,000 670,000,000
13210 Building at Costs
320,000,000 320,000,000 320,000,000
13220 Building Accumulated Depr.
30,500,000 1,250,000 31,750,000 31,750,000
13301 Vehicle at Cost
- - -
13302 Vehicle Accumulated Depr.
- - -
13401 Equiptment at Cost
130,000,000 130,000,000 130,000,000
13402 Equiptment Accumulated Depr.
43,000,000 1,500,000 44,500,000 44,500,000
21210 Accounts Payable
182,600,000 182,600,000 182,600,000
21211 Accruad expenses
725,000 725,000 725,000
21310 PPN Outcome
165,550,000 165,550,000 - -
21320 PPN Income
126,800,000 126,800,000 - -
21420 PPN Payable
187,500 38,750,000 38,937,500 38,937,500
22100 Bank Mandiri Loan (KUK)
185,000,000 185,000,000 185,000,000
31100 Common Stock
1,030,000,000 1,030,000,000 1,030,000,000
31200 Retained Earning
124,200,000 124,200,000 124,200,000
31300 Deferd gros profit on realization
22,000,000 148,000,000 170,000,000 170,000,000
41100 Sales of Merchandise
1,270,700,000 1,270,700,000 1,270,700,000
41200 Sales of Instalment
148,000,000 148,000,000 - -
42100 Freight Collected
17,350,000 17,350,000 17,350,000
42200 Late Fee Collected
- - -
42300 Sales Discount
17,000,000 17,000,000 17,000,000
51100 Cost of Good Sold
963,380,000 963,380,000 963,380,000
51200 Cost of Good Sold Installment
- - -
TRIAL BALANCE ADJUSTING ADJUSTED TRIAL BALANCE PROFIT AND LOSS BALANCE SHEET
ACC. NO ACCOUNT NAME
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
52000 Freight Paid
2,440,000 2,440,000 2,440,000
53000 Purchase Discount
2,180,000 2,180,000 2,180,000
61100 Advertising Expense
44,450,000 44,450,000 44,450,000
62200 Utulity Expense
10,800,000 10,800,000 10,800,000
62300 Supplies Expense
15,200,000 2,900,000 18,100,000 18,100,000
62400 Maintenance and Repair Expense
20,900,000 20,900,000 20,900,000
62500 Bad Debt Expense
4,000,000 4,000,000 4,000,000
62600 Depreciation Expense
27,500,000 2,750,000 30,250,000 30,250,000
62700 Insurance Expense
13,000,000 2,000,000 15,000,000 15,000,000
62800 Late Fee Expense
220,000 220,000 220,000
62900 Wages & Salaries
56,750,000 56,750,000 56,750,000
81000 Interest Income
7,660,000 7,660,000 7,660,000
82000 Devidend Income
17,000,000 17,000,000 17,000,000
91000 Interest Expense
9,640,000 9,640,000 9,640,000
92000 Bank Service Charge 15,000,000 15,000,000 15,000,000
93000 Gain and Loss Sales of Vehicle
5,000,000 5,000,000 5,000,000
21520 Income Tax Payable 14,017,000 14,017,000 14,017,000
31400 Zakat 31,767,500 31,767,500 31,767,500
31500 Infaq 6,000,000 6,000,000 6,000,000
31600 Sadaqah 10,000,000 10,000,000 10,000,000
63000 Income Tax Expense 14,017,000 14,017,000 14,017,000
TOTAL 3,253,852,500 3,253,852,500 382,984,500 382,984,500 3,143,819,500 3,143,819,500 1,226,947,000 1,314,890,000 1,916,872,500 1,828,929,500
87,943,000 87,943,000
1,314,890,000 1,314,890,000 1,916,872,500 1,916,872,500
PT KURNIA
INCOME STATEMENT
PER DECEMBER 2017
Revenue:
Sales of Merchandise
Sales Discount
Net Sales
Cost of Good Sold 963,380,000
Freight Paid 2,440,000
Purchases Discount 2,180,000
Cost of Good Sold
Gross Profit
Operational Expense:
Advertising Expense 44,450,000
Utility Expense 10,800,000
Supplies Expense 18,100,000
Maintenance and Repair Expense 20,900,000
Bad Debt Expense 4,000,000
Depreciation Expense 30,250,000
Insurace Expense 15,000,000
Late Fee Expense 220,000
Wages&Salaries Expense 56,750,000
Total Operational Expense
Other Income:
Interest Income 7,660,000
Dividend Income 17,000,000
Freight Collected 17,350,000
Total Other Income 42,010,000
Other Expense:
Interest Expense 9,640,000
Bank Service Charge 15,000,000
Gain and Loss Sales of Vehicle 5,000,000
Total Other Expense 29,640,000
Total Other Income & Expense
Net Profit Before Tax
Income Tax Expense
Net Profit After Tax
1,270,700,000
17,000,000
1,253,700,000
963,640,000
290,060,000
200,470,000
12,370,000
101,960,000
14,017,000
87,943,000
PT KURNIA
RETAIRNED EARNING STATEMENT
PER DECEMBER 2017
Description
Retained Earnings 1 December 2017
Additional:
Net Profit 87,943,000
Zakat 31,767,500
Infaq 6,000,000
Sadaqah 10,000,000
Capital Increase
Retained Earnings 31 December 2017
MENT
124,200,000
40,175,500
164,375,500
PT KURNIA
BALANCE SHEET
PER DECEMBER 2017
AKTIVA PASIVA
DESCRIPTION AMOUNT DESCRIPTION AMOUNT
ASSETS LIABILITIES + EQUITY
Current Assets LIABILITIES
Cash in Bank Current Liabilities
421,305,000
Petty Cash Account Payable
6,000,000 182,600,000
Installment Contract Receivable Accruad Expenses
267,300,000 725,000
Allowance for Doubtful Debt PPN Payable
7,200,000 38,937,500
Merchandise Inventory Income Tax Payable
37,500,000 14,017,000
Store Supplies Total Current Liabilities
11,000,000 236,279,500
Prepaid Insurances
6,000,000
Total Current Assets
741,905,000 Long Term Liabilities
Bank Mandiri Loan (KUK) 185,000,000
Investment Total Long Term Liabilities 185,000,000
Stock Investments 670,000,000
Total Investment 670,000,000 EQUITY
Common Stock 1,030,000,000
Fixed Assets Retained Earning 164,375,500
Buillding at Costs 320,000,000 Deferd gros profit on realization 170,000,000
Buillding Accumulated Depr. 31,750,000 Total Equity 1,364,375,500
Vehicle at Costs - TOTAL LIABILITIES + EQUITY 1,785,655,000
Vehicle Accumulated Depr. -
Equipment at Cost 130,000,000
Equipment Accumulated Depr. 44,500,000
Total Fixed Assets 373,750,000
TOTAL ASSETS 1,785,655,000

Syarfika Amirah - 7191220016

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Syarfika Amirah - 7191220016

Diunggah oleh

Hak Cipta:

Format Tersedia

TRANSAKSI BULAN DESEMBER

DAFTAR CUSTOMER & SALDO PIUTANG ANGSURAN

DAFTAR SALDO PIUTANG ANGSURAN PER TANGGAL 30 NOVEMBER 2017

DAFTAR SUPPLIER & SALDO HUTANG DAGANG

DAFTAR SALDO HUTANG DAGANG PER TANGGAL 30 NOVEMBER 2017

DAFTAR PRODUK & NILAI PERSEDIAAN

Kode Akun Nama Akun Debet Credit

11110 Cash in Bank 276,120,000

62700 Insurance Expense 13,000,000

DATE INVOICE NO. DESCRIPTION REF OTHER ACCOUNTS OTHER ACCOUNT

Dec-17 5 BKM12-1 Toko Kent 3,630,000 3,300,000 Interest Income

ACC NUMBER AMOUNT

DATE INVOICE NO. DESCRIPTION POS REF ACCOUNT

Dec-17 8 BKK12-1 PT. Intan Tri Guna 88,000,000

31 BKK12-6 Pembayaran Gaji Karyawan

OTHER ACCOUNTS PURCHASE OTHER

TOTAL 155,995,000 TOTAL 155,995,000

170,500,000 TOTAL 170,500,000

DATE INVOICE NO. DESCRIPTION REF INSTALLMENT

TOTAL 163,900,000 TOTAL 163,900,000

49,000,000 4,900,000 100,000

4-1200 2-1310 4-2100

3,525,000 TOTAL 3,525,000

Item : LEMARI ES (AU-N06)

Total ……………… 267,300,000

Total ……………… 182,380,000

Total ……………… 37,500,000

Nama : Toko Sanex Kode : C001

Nama : Toko Niaga Kode : C002

Nama : Toko Contoh Kode : C003

Nama : Toko Kent Kode : C004

Nama : PT Nirwana Kode : S002

Nama : PT Intan Tri Guna Kode : S003

Nama : Cash In Bank Nomor :

Nama : Petty Cash Nomor :

Nama : INSTALLMENT CONTRACT RECEIVABLE Nomor :

Nama : Allowance of DoubTful Debt Nomor :

Nama : Merchandise Inventory Nomor :

Nama : Prepaid Insurance Nomor :

Nama : STOCT INVESMENT Nomor :

Nama : BUILDING AT COST Nomor :

Nama : BUILDING ACCUMULATED DEPR Nomor :

Nama : EQUIPMENT ACCUM DEP Nomor :

Nama : VEHICLE ACCUM DEP Nomor :

Nama : EQUIPMENT AT COST Nomor :

Nama : EQUIPMENT ACCUM DEP Nomor :

Nama : ACCOUNT PAYABLE Nomor :

Nama : ACCRUeD EXPENSES Nomor :

Nama : PPN INCOME Nomor :

Nama : ppN PAYABLE Nomor :

Nama : Bank MANDIRI Loan Nomor :

Nama : COMMONT STOCK Nomor :

Nama : RETAIRNED EARNING Nomor :

Nama : DEFERED GROSS PROFIT ON REALIZATION Nomor :

Nama : Sales OF MERCHANDISE Nomor :

Nama : Sales INSTAlLMENT Nomor :

Nama : FREIGhT COLECTED Nomor :

Nama : LATE FEES COLECTED Nomor :

Nama : Sales discount Nomor :

Nama : COST OF GOODS SOLD of installment Nomor :

Nama : freight paid Nomor :

Nama : Purchase Discount Nomor :

Nama : advertising expenses Nomor :