PT MICRONICS INTERNUSA

Purchase Journal
Per 31 Desember 2010

De
Date DOC. NO Description Ref Merchandise
Inventory
2010 3 085/PJ Pt Global Mega Vision Rp 26,630,000
Des 16 097/PJ Pt Global Mega Vision Rp 125,794,000

Rekap Jurnal Pembelian

Debet Kredit
No.Akun Jumlah No.Akun Jumlah

Jumlah Jumlah
NUSA

010

Debit Credit
Othet Other
VAT IN Account Payable
Acc No Amount Acc No Amount
Rp 2,163,000 Rp 28,793,000 1-1404 Rp 5,000,000
Rp 10,079,400 1-1404 Rp 25,000,000 Rp 110,873,400
 PT MICRONICS INTER
Sales Journal
Per 31 Desember 2

Date DOC NO Description Ref

2010 3 057/FPJ Lotus Computer

Des 4 058/FPJ CV Bursa Perdana

8 062/FPJ Kawan Kita Komputer

14 065/FPJ CV Bursa Perdana

23 067/FPJ Kawan Kita Komputer

24 068/FPJ CV Bursa Perdana

28 072/FPJ Lotus Computer

Rekap Jurnal Penjualan

Debet Kredit
No.Akun Jumlah No.Akun
 PT MICRONICS INTERNUSA
Sales Journal
Per 31 Desember 2010

Debit Credit
Other
Account Receivable Sales VAT - OUT
Acc No Amount
Rp 33,002,750 2-1120 Rp 8,000,000 Rp 38,002,500 Rp 3,000,250
5-1000 Rp 28,176,812
Rp 65,527,000 2-1120 Rp 12,250,000 Rp 71,820,000 Rp 5,957,000
5-1000 Rp 53,243,828
Rp 66,162,250 2-1120 Rp 8,500,000 Rp 68,647,500 Rp 6,014,750
5-1000 Rp 50,896,560
Rp 10,595,750 2-1120 Rp 6,500,000 Rp 16,132,500 Rp 963,250
5-1000 Rp 11,957,467
Rp 17,260,671 2-1120 Rp 15,000,000 Rp 53,055,000 Rp 3,805,500
5-1000 Rp 39,599,829
Rp 39,278,250 5-1000 Rp 26,652,095 Rp 35,707,500 Rp 3,570,750
Rp 31,259,250 5-1000 Rp 21,233,936 Rp 28,417,500 Rp 2,841,750

dit
Jumlah
Credit
Other
Acc No Amount
1-1301 Rp 28,176,812

1-1301 Rp 53,243,828

1-1301 Rp 50,896,560

1-1301 Rp 11,957,467

1-1301 Rp 39,599,829

1-1301 Rp 26,652,095
1-1301 Rp 21,233,936
 PT MICRONICS INTERNUSA
Cash Receipt Journal
Per 31 Desember 2010

Debit
Date Doc No Description Ref Other
Cash In Bank
Acc No
2010 1 BKM01 Penjualan Tunai Rp 200,000
Des 2 BKM02 CV. Bursa Perdana Rp 70,070,000 2-1120
4-2000
5 BKM03 Lotus Computer Rp 37,191,000 4-2000
5 BKM04 Kawan Kita Komputer Rp 65,945,000 1-1404
4-2000
5 BKM05 Kasir Penjualan Tunai Rp 42,990,750

12 BKM06 Lotus Computer Rp 32,342,695 4-2000

13 BKM07 CV. Bursa Perdana Rp 71,366,460 4-2000

13 BKM08 Kasir Penjualan Tunai Rp 23,463,000

15 BKM09 Edi Mabrur

17 BKM10 Kawan Kita Komputer Rp 81,339,005 2-1120
1-1404
20 BKM11 Kasir Penjualan Tunai Rp 22,720,500

25 BKM12 CV. Bursa Perdana Rp 10,595,750

27 BKM13 Kasir Penjualan Tunai Rp 22,200,750

Rekap Jurnal Penerimaan Kas

Debet Kredit
No.Akun Jumlah No.Akun Jumlah
USA
l
10

Debit Credit
Other Account Other
Amount Receivable Acc No Amount
Rp 200,000
Rp 12,250,000 Rp 57,750,000 2-1310 Rp 1,225,000
Rp 1,155,000
Rp 759,000 Rp 37,950,000
Rp 8,500,000 Rp 57,750,000
Rp 1,155,000
4-1000 Rp 39,082,500
2-1310 Rp 3,908,250
Rp 660,055 Rp 33,002,750
Rp 1,427,329 Rp 65,527,000 2-1120 Rp 6,500,000
4-2000 Rp 1,310,540
4-2000 Rp 21,330,000
2-1310 Rp 2,133,000
Rp 250,000 1-1203 Rp 250,000
Rp 15,000,000 Rp 66,162,250
Rp 1,323,245
4-1000 Rp 20,655,000
2-1310 Rp 2,065,500
Rp 10,595,750
4-1000 Rp 20,182,500
2-1310 Rp 2,018,250
 PT MICRONICS INTERNUSA
Cash Payment Journal
Per 31 Desember 2010

Debit
Date Doc No Description Ref
Account Payable

2010 1 BKK01 Wages & Salaries

Des
4 BKK02 Pt Global Mega Vision Rp 73,000,000
9 BKK03 PLN,PDAM,TELKOM
10 BKK04 Kas Negara
11 BKK05 Sugito
12 BKK06 Pt Global Mega Vision Rp 23,793,000

15 BKK07 Kas Negara

16 BKK08 Indo Karya Consultans

31 BKK09 Bank Dewa Rujti

31 BKK10 Kas Negara

31 BKK11 Kasir Kas Kecil

Rekap Jurnal Pengeluaran Kas

Debet Kredit
No.Akun Jumlah No.Akun Jumlah

Jumlah Jumlah
MICRONICS INTERNUSA
ash Payment Journal
er 31 Desember 2010

Debit Credit
Other Other
Cash In Bank
Acc No Amount Acc No Amount
6-1100 Rp 7,500,000 Rp 25,425,000 2-1330 Rp 75,000
6-2100 Rp 18,000,000
Rp 69,350,000 2-1300 Rp 3,650,000
2-1220 Rp 2,000,000 Rp 2,000,000
2-1320 Rp 75,000 Rp 75,000
1-1203 Rp 350,000 Rp 350,000
1-1404 Rp 25,000,000 Rp 50,103,350
5-9000 Rp 1,189,650
1-1402 Rp 4,200,000 Rp 4,200,000
1-3100 Rp 150,000,000 Rp 147,000,000 2-1320 Rp 3,000,000

2-2100 Rp 941,938.74 Rp 3,947,007.63

8-2200 3,005,068.89
2-1310 Rp 20,345,000 Rp 14,207,000
1-1401 Rp (6,138,000)
6-2400 Rp 278,000
1-1302 Rp 662,500
6-1400 Rp 440,000
6-2700 Rp 225,000
6-2300 Rp 1,375,000 Rp 2,980,500
 PT MICRONICS INTERNUSA
General journal
Per 31 Desember 2010

Date Doc No Description Ref Debit

2010 Account Payable
Des Merchandise Inventory
VAT In
21 BM02 Dividend Rp 35,000,000
Dividend Payable
Income Tax Payable 2-1320
24 BM03

Rekap Jurnal Umum

Debet Kredit
No.Akun Jumlah No.Akun Jumlah
412 Rp - 112 Rp -
211 ### 513 ###
Jumlah ### Jumlah ###
 Kredit

Rp 31,500,000
Rp 3,500,000
 PT MICRONICS INTERNUSA
Work Sheet
Per 31 Desember 2010

Nama Akun : Petty Cash

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des

Nama Akun : Cash in bank

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des

Nama Akun : Account Receivable

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des

Nama Akun : Allowance for Uncoilectible Accounts

Tanggal Keterangan Ref Debet Kredit

 2017 Saldo v
Des

Nama Akun : Employee Receivable

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des

Nama Akun : Other Receivable

Tanggal Keterangan Ref Debet Kredit

2017
Des

Nama Akun : Merchandise Inventory

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des
Nama Akun : Office Supplies

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des

Nama Akun : Value Added Tax - In (Vat-In)

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Ju 2 Rp 16,500,000

Nama Akun : Prepaid Income Tax

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Jpb 1 Rp 63,420,000
Jkk 1 Rp 16,000,000
Ju 1 Rp 2,292,000

Nama Akun : Prepaid Rent

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des
Nama Akun : Deposit Paid

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Ju 2 Rp 400,000
Ju 2 Rp 17,500,000

Nama Akun : Land

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Ju 3 Rp 23,971,900
Ju 3 Rp 3,000,000

Nama Akun :Vehicles

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Ju 3 Rp 3,000,000
Nama Akun : Accum. Deprec - Vehicles

Tanggal Keterangan Ref Debet Kredit

2017 Ju 2 Rp 35,600,000
Des Ju 2 Rp 30,855,000
Ju 3 Rp 299,477,000
Ju 3 Rp 273,085,700
Ju 3 Rp 23,971,900

Nama Akun : Equipment

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Jpn 1 Rp 60,900,000
Jkm 1 Rp 42,950,000
Ju 3 Rp 289,050,000

Nama Akun : Accum.Deprec - Equipment

Tanggal Keterangan Ref Debet Kredit

2017 Saldo v
Des Ju 1 Rp 3,375,000
Ju 3 Rp 6,075,000
 No Akun : 1-1101 Nama Akun : Potongan Penjualan
Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 5,000,000 2017 Saldo v
Des Jkm 1
Ju 3

No Akun : 1-1102 Nama Akun : Pembelian

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 74,194,351.25 2017 Saldo v
Des Jpb 1
Jkk 1
Ju 3

No Akun : 1-1201 Nama Akun : Beban Angkut Pembelian

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 153,450,000 2017 Saldo v
Des Jpb 1
Jkk 1
Ju 3

No Akun : 1-1202 Nama Akun : Retur Pembelian

Saldo
Tanggal Keterangan Ref
Debet Kredit
 Rp 6,848,875 2017 Saldo v
Des Ju 1
Ju 3

No Akun : 1-1203 Nama Akun : Potongan Pembelian

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 450,000 2017 Saldo v
Des Jkk 1
Ju 3

No Akun : 1-1204 Nama Akun : Beban Gaji

Saldo
Tanggal Keterangan Ref
Debet Kredit
2017 Saldo v
Des Ju 2
Ju 3

No Akun : 1-1301 Nama Akun : Beban Sewa

Saldo
Tanggal Keterangan Ref
Debet Kredit
190950000 2017 Saldo v
Des Ju 2
Ju 3
 No Akun : 1-1302 Nama Akun : Beban Iklan
Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 140,000,000 2017 Saldo v
Des Ju 2
Ju 3

No Akun : 1-1401 Nama Akun : Beban Asuransi

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 11,250,000 2017 Saldo v
Rp 27,750,000 Des Ju 2
Ju 3

No Akun : 1-1402 Nama Akun : Beban Perlengkapan

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 16,000,000 2017 Saldo v
Rp 79,420,000 Des Jkk 1
Rp 63,420,000 Ju 2
Rp 61,128,000 Ju 3

No Akun : 1-1403 Nama Akun : Beban Penyusutan Inventaris

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 2,500,000 2017 Ju 2
Des Ju 3
 No Akun : 1-1404 Nama Akun : Beban Penyusutan Kendaraan
Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 350,000 2017 Ju 2
Rp 750,000 Des Ju 3
Rp 18,250,000

No Akun : 1-2100 Nama Akun : Beban Listrik & Telepon

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 183,945,000 2017 Saldo v
Rp 207,916,900 Des Jkk 1
Rp 204,916,900 Ju 2
Ju 3

No Akun : 1-2210 Nama Akun : Beban Rupa-Rupa

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 3,000,000 2017 Jkk 1
Rp - Des Ju 2
Ju 3
 No Akun : 1-2220 Nama Akun : Pendapatan Bunga
Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 35,600,000 2017 Saldo v
Rp 4,745,000 Des Ju 2
Rp (294,732,000)
Rp (21,646,300)
Rp 2,325,600

No Akun : 1-2310 Nama Akun : Beban Bunga

Saldo
Tanggal Keterangan Ref
Debet Kredit
Rp 185,200,000 2017 Saldo v
Rp 246,100,000 Des Ju 2
Rp 289,050,000 Ju 3
Rp -

No Akun : 1-2320
Saldo
Debet Kredit
Rp 2,700,000
Rp 6,075,000
Rp -
 No Akun : 413
Saldo
Debet Kredit
Debet Kredit
Rp 2,500,000
Rp 905,700 Rp 3,405,700
Rp 3,405,700 Rp -

No Akun : 511
Saldo
Debet Kredit
Debet Kredit
Rp 95,300,000
Rp 63,220,000 Rp 158,520,000
Rp 13,100,000 Rp 171,620,000
Rp 171,620,000 Rp -

No Akun : 512
Saldo
Debet Kredit
Debet Kredit
Rp 2,000,000
Rp 200,000 Rp 2,200,000
Rp 400,000 Rp 2,600,000
Rp 2,600,000 Rp -

No Akun : 513
Saldo
Debet Kredit
Debet Kredit
 Rp 4,725,000
Rp 2,292,000 Rp 7,017,000
Rp 7,017,000 Rp -

No Akun : 514
Saldo
Debet Kredit
Debet Kredit
Rp 3,230,000
Rp 180,000 Rp 3,410,000
Rp 3,410,000 Rp -

No Akun : 611
Saldo
Debet Kredit
Debet Kredit
Rp 14,200,000
Rp 17,412,500 Rp 31,612,500
Rp 31,612,500 Rp -

No Akun : 612
Saldo
Debet Kredit
Debet Kredit
Rp 38,750,000
Rp 23,750,000 Rp 15,000,000
Rp 15,000,000 Rp -
 No Akun : 613
Saldo
Debet Kredit
Debet Kredit
Rp 6,125,000
Rp 3,125,000 Rp 3,000,000
Rp 3,000,000 Rp -

No Akun : 614
Saldo
Debet Kredit
Debet Kredit
Rp 8,800,000
Rp 1,600,000 Rp 7,200,000
Rp 7,200,000 Rp -

No Akun : 615
Saldo
Debet Kredit
Debet Kredit
Rp 7,000,000
Rp 100,000 Rp 7,100,000
Rp 1,865,000 Rp 5,235,000
Rp 5,235,000 Rp -

No Akun : 617
Saldo
Debet Kredit
Debet Kredit
Rp 3,775,000 Rp 3,775,000
Rp 3,775,000 Rp -
 No Akun : 618
Saldo
Debet Kredit
Debet Kredit
Rp 16,500,000 Rp 16,500,000
Rp 16,500,000 Rp -

No Akun : 619
Saldo
Debet Kredit
Debet Kredit
Rp 4,400,000
Rp 350,000 Rp 4,750,000
Rp 400,000 Rp 5,150,000
Rp 5,150,000 Rp -

No Akun : 620
Saldo
Debet Kredit
Debet Kredit
Rp 1,000,000 Rp 1,000,000
Rp 87,500 Rp 1,087,500
Rp 1,087,500 Rp -
 No Akun : 811
Saldo
Debet Kredit
Debet Kredit
Rp 1,600,000
Rp 725,000 Rp 2,325,000

No Akun : 911
Saldo
Debet Kredit
Debet Kredit
Rp 500,000
Rp 325,000 Rp 825,000
Rp 825,000 Rp -
 PD ANEKA BATIK
NERACA SALDO
Per 31 Desember 2017

No Akun Keterangan Debet Kredit

111 Kas Rp 81,459,300
112 Piutang Dagang Rp 20,240,000
113 Persediaan Barang Dagang Rp 35,600,000
114 Perlengkapan Toko
121 Beban Dibayar Dimuka
122 Inventaris Toko Rp 16,900,000
123 Akum.Peny.Inventaris Toko Rp 1,875,000
124 Kendaraan Rp 140,000,000
125 Akum.Peny.Kendaraan Rp 11,250,000
211 Utang Dagang Rp 61,128,000
212 Utang Wesel Rp 2,500,000
213 Utang Beban Rp 350,000
311 Modal Aminah Rp 183,945,000
312 Prive Aminah Rp 3,000,000
313 Ikhtisar Laba Rugi
411 Penjualan Rp 289,050,000
412 Retur Penjualan Rp 6,075,000
413 Potongan Penjualan Rp 3,405,700
511 pembelian Rp 171,620,000
512 Beban Angkut Pembelian Rp 2,600,000
513 Retur Pembelian Rp 7,017,000
514 Potongan Pembelian Rp 3,410,000
611 Beban Gaji Rp 14,200,000
612 Beban Sewa Rp 38,750,000
613 Beban Iklan Rp 6,125,000
614 Beban Asuransi Rp 8,800,000
615 Beban Perlengkapan Rp 7,100,000
617 Beban Penyusutan Peralatan
618 Beban Penyusutan Kendaraan
619 Beban Listrik & Telepon Rp 4,750,000
620 Beban Rupa-Rupa Rp 1,000,000
811 Pendapatan Bunga Rp 1,600,000
911 Beban Bunga Rp 500,000

Jumlah Rp 562,125,000 Rp 562,125,000

 PT MICRONICS INTERNUSA
General journal
Per 31 Desember 2010

Date Description Ref Debet

2012 BM-03 Supplies Expense Rp 35,000,000
Des Office Supplies
Cash in Bank Rp 3,850,000
BM-04 Bank Charges Rp 1,350,000
Company Income Tax Rp 1,300,000
Interest Revenue
BM-05 Bad Dabt - Expense Rp 871,250
Allowances for Bad Debts
BM-06 Rent Expense Rp 28,000,000
Prepaid Rent
BM-07 Depreciation Expense - Building Rp 47,500,000
Depreciation Expense - Vehicles Rp 45,000,000
Depreciatin - Equipment Rp 63,875,000
Accumulated Depreciation - Building
Accumulated Depreciation - Vehicles
Accumulated Depreciation - Equipment
BM-08 Water & Telephone Expense Rp 900,000
Telephone & Water Payable
BM-09 Prepaid Expense Rp 78,000
Electricity Expense
BM-10 Bank Mandiri Loan - Long Term Rp 26,400,000
Bank Mandiri Loan - Short Term
BM-11 Dividend Revenue Rp 45,806,125
Prepaid Income Tax
Income Tax Payable

Rp 254,124,250
 Rekap Jurnal Peneyesuaian

Kredit Debet Kredit

No.Akun Jumlah No.Akun Jumlah
Rp 35,000,000

Rp 6,500,000

Rp 871,250

Rp 28,000,000

Rp 47,500,000
Rp 45,000,000
Rp 63,875,000

Rp 900,000

Rp 78,000

Rp 26,400,000

Rp 27,950,000
Rp 17,856,125

Rp 254,124,250
acc.no account name Unadjusted trial balance
d k
11101 petty cash Rp 5,000,000
11102 cash in bank Rp 391,890,200
11103 Marketable Securities Rp 63,000,000
11201 account receivable Rp 62,425,000
11202 allowance for db. Debt Rp 2,250,000
merchandise inventory Rp 32,200,000
Office Supplies Rp 43,000,000
Value Added Taxes - In Rp 16,080,000
prepaid income tax Rp 27,950,000
prepaid rent Rp 108,000,000
Prepaid Expense
land Rp 350,000,000
Building Rp 992,000,000
Accumulated Depreciation-Building Rp 118,750,000
vehicle Rp 370,000,000
Accumulated Depreciation-Vehicle Rp 86,250,000
equipment Rp 276,500,000
Accumulated Depreciation-Equipment Rp 158,437,500
accounts payable Rp 34,130,000
Telephone & Water Payable
Value Added Taxes - Out Rp 22,736,000
Income Tax Payable Rp 255,000
dividen payable
Bank Mandiri Loan-Long Term
Bank Mandiri Loan-Short Term Rp 175,925,000
common stock Rp 600,000,000
Additional Paid In Capital Rp 300,000,000
Retained Earning Rp 785,000,000
Dividen Rp 240,000,000
Income Summary
sales Rp 2,666,390,000
Sales Discount Rp 8,695,500
sales return Rp 49,500,000
Sales Service Rp 300,830,000
Cost Of Sales Rp 1,945,413,400
wages & salaries expense (sales) Rp 205,000,000
Bad Debts-Expense
Depreciation Expense-Vehicles Rp 15,000,000
Advertising Expense Rp 3,325,000
rent expenses
Wages & Salaries Expense (Administrative) Rp 66,500,000
Electricity Expense Rp 4,800,000
Water & Telephone Expense Rp 4,575,000
Utility Expense Rp 42,960,000
Depreciation Expense-Building
Depreciation Expense-Equipment
Supplies Expense
Transportation Expense Rp 18,830,000
Company Income Tax Rp 59,400
interest Revenue Rp 81,325,000
Gain on Sales Marketable Securities Rp 17,400,000
Gain on Sales Plant Assets Rp 27,500,000
Devidend Revenue Rp 3,000,000
Bank Charges Rp 17,625,000
Interest Expense Rp 14,100,000
Loss On Sales Sarketable Securities Rp 5,750,000

Jumlah Rp 5,380,178,500 Rp 5,380,178,500

 PT MICRONICS INTERNUSA
Work Sheet
Per 31 Desember 2012

Adjustmens Adjusted trial balance income sistement

d k d k d
Rp 5,000,000
Rp 3,850,000 Rp 395,740,200
Rp 63,000,000
Rp 62,425,000
Rp 871,250 Rp 3,121,250
Rp 32,200,000
Rp 35,000,000 Rp 8,000,000
Rp 16,080,000
Rp 27,950,000
Rp 28,000,000 Rp 80,000,000
Rp 78,000 Rp 78,000
Rp 350,000,000
Rp 992,000,000
Rp 47,500,000 Rp 166,250,000
Rp 370,000,000
Rp 45,000,000 Rp 131,250,000
Rp 276,500,000
Rp 63,875,000 Rp 222,312,500
Rp 34,130,000
Rp 900,000 Rp 900,000
Rp 22,736,000
Rp 255,000

Rp 26,400,000 Rp 26,400,000
Rp 26,400,000 Rp 202,325,000
Rp 600,000,000
Rp 300,000,000
Rp 785,000,000
Rp 240,000,000

Rp 2,666,390,000
Rp 8,695,500 Rp 8,695,500
Rp 49,500,000 Rp 49,500,000
Rp 300,830,000
Rp 1,945,413,400 Rp 1,945,413,400
Rp 205,000,000 Rp 205,000,000
Rp 871,250 Rp 871,250 Rp 871,250
Rp 45,000,000 Rp 60,000,000 Rp 60,000,000
Rp 3,325,000 Rp 3,325,000
Rp 28,000,000 Rp 28,000,000 Rp 28,000,000
Rp 66,500,000 Rp 66,500,000
Rp 78,000 Rp 4,722,000 Rp 4,722,000
Rp 900,000 Rp 5,475,000 Rp 5,475,000
Rp 42,960,000 Rp 42,960,000
Rp 47,500,000 Rp 47,500,000 Rp 47,500,000
Rp 63,875,000 Rp 63,875,000 Rp 63,875,000
Rp 35,000,000 Rp 35,000,000 Rp 35,000,000
Rp 18,830,000 Rp 18,830,000
Rp 1,300,000 Rp 1,359,400 Rp 1,359,400
Rp 6,500,000 Rp 87,825,000
Rp 17,400,000
Rp 27,500,000
Rp 3,000,000
Rp 1,350,000 Rp 18,975,000 Rp 18,975,000
Rp 14,100,000 Rp 14,100,000
Rp 5,750,000 Rp 5,750,000

Rp 254,124,250 Rp 254,124,250 Rp 5,571,224,750 Rp 5,571,224,750 Rp 2,625,851,550

Rp 477,093,450
 balance
k d k
Rp 5,000,000
Rp 395,740,200
Rp 63,000,000
Rp 62,425,000
Rp 3,121,250
Rp 32,200,000
Rp 8,000,000
Rp 16,080,000
Rp 27,950,000
Rp 80,000,000
Rp 78,000
Rp 350,000,000
Rp 992,000,000
Rp 166,250,000
Rp 370,000,000
Rp 131,250,000
Rp 276,500,000
Rp 222,312,500
Rp 34,130,000
Rp 900,000
Rp 22,736,000
Rp 255,000

Rp 26,400,000
Rp 202,325,000
Rp 600,000,000
Rp 300,000,000
Rp 785,000,000
Rp 240,000,000

Rp 2,666,390,000

Rp 300,830,000
Rp 87,825,000
Rp 17,400,000
Rp 27,500,000
Rp 3,000,000

Rp 3,102,945,000 Rp 2,945,373,200 Rp 2,468,279,750

Rp 477,093,450
 PD ANEKA
NERACA
Per 31 Desem
59571
Nomor Neraca Saldo Penyesuaian
Nama Akun
Akun Debet Kredit Debet
111 Kas Rp 81,459,300 Rp 400,600
112 Piutang Dagang Rp 20,240,000
113 Persediaan Barang Dagang Rp 35,600,000 Rp 30,855,000
114 Perlengkapan Toko Rp 1,865,000
121 Beban Dibayar Dimuka Rp 28,475,000
122 Inventasris Toko Rp 16,900,000
123 Akum.Peny.Inventaris Toko Rp 1,875,000
124 Kendaraan Rp 140,000,000
125 Akum.Peny.Kendaraan Rp 11,250,000
211 Utang Dagang Rp 61,128,000
212 Utang Wesel Rp 2,500,000
213 Utang Beban Rp 350,000
311 Modal Aminah Rp 183,945,000
312 Prive Aminah Rp 3,000,000
313 Ikhtisar Laba Rugi Rp 35,600,000
411 Penjualan Rp 289,050,000
412 Retur Penjualan Rp 6,075,000
413 Potongan Penjualan Rp 3,405,700
511 pembelian Rp 171,620,000
512 Beban Angkut Pembelian Rp 2,600,000
513 Retur Pembelian Rp 7,017,000
514 Potongan Pembelian Rp 3,410,000
611 Beban Gaji Rp 14,200,000 Rp 17,412,500
612 Beban Sewa Rp 38,750,000
613 Beban Iklan Rp 6,125,000
614 Beban Asuransi Rp 8,800,000
615 Beban Perlengkapan Rp 7,100,000
617 Beban Penyusutan Inventaris Rp 3,775,000
618 Beban Penyusutan Kendaraan Rp 16,500,000
619 Beban Listrik & Telepon Rp 4,750,000 Rp 400,000
620 Beban Rupa-Rupa Rp 1,000,000 Rp 87,500
811 Pendapatan Bunga Rp 1,600,000
911 Beban Bunga Rp 500,000 Rp 325,000

Jumlah Rp 562,125,000 Rp 562,125,000 Rp 135,695,600

Laba Bersih Setelah Pajak
 PD ANEKA BATIK
NERACA LAJUR
Per 31 Desember 2017
59571900
Penyesuaian Ns.Stl Disesuaikan Laba/Rugi
Kredit Debet Kredit Debet Kredit
Rp 81,859,900
Rp 20,240,000
Rp 35,600,000 Rp 30,855,000
Rp 1,865,000
Rp 28,475,000
Rp 16,900,000
Rp 3,775,000 Rp 5,650,000
Rp 140,000,000
Rp 16,500,000 Rp 27,750,000
Rp 61,128,000
Rp 2,500,000
Rp 17,900,000 Rp 18,250,000
Rp 183,945,000
Rp 3,000,000
Rp 30,855,000 Rp 35,600,000 Rp 30,855,000 Rp 35,600,000 Rp 30,855,000
Rp 289,050,000 Rp 289,050,000
Rp 6,075,000 Rp 6,075,000
Rp 3,405,700 Rp 3,405,700
Rp 171,620,000 Rp 171,620,000
Rp 2,600,000 Rp 2,600,000
Rp 7,017,000 Rp 7,017,000
Rp 3,410,000 Rp 3,410,000
Rp 31,612,500 Rp 31,612,500
Rp 23,750,000 Rp 15,000,000 Rp 15,000,000
Rp 3,125,000 Rp 3,000,000 Rp 3,000,000
Rp 1,600,000 Rp 7,200,000 Rp 7,200,000
Rp 1,865,000 Rp 5,235,000 Rp 5,235,000
Rp 3,775,000 Rp 3,775,000
Rp 16,500,000 Rp 16,500,000
Rp 5,150,000 Rp 5,150,000
Rp 1,087,500 Rp 1,087,500
Rp 725,600 Rp 2,325,600 Rp 2,325,600
Rp 825,000 Rp 825,000

Rp 135,695,600 Rp 631,880,600 Rp 631,880,600 Rp 308,685,700 Rp 332,657,600

Rp 23,971,900
Rp 332,657,600 Rp 332,657,600
 Neraca
Debet Kredit
Rp 81,859,900
Rp 20,240,000
Rp 30,855,000
Rp 1,865,000
Rp 28,475,000
Rp 16,900,000
Rp 5,650,000
Rp 140,000,000
Rp 27,750,000
Rp 61,128,000
Rp 2,500,000
Rp 18,250,000
Rp 183,945,000
Rp 3,000,000

Rp 323,194,900 Rp 299,223,000
Rp 23,971,900
Rp 323,194,900 Rp 323,194,900
 PD ANEKA BATIK
LAPORAN LABA RUGI
Untuk Periode Yang Berakhir 31 Desember 2017

Penjualan Rp 289,050,000
Retur Penjualan Rp 6,075,000
Potongan Penjualan Rp 3,405,700
Rp 9,480,700
Penjualan Bersih
Harga Pokok Penjualan
Persediaan Barang Dagang ( Awal ) Rp 35,600,000
Pembelian Rp 171,620,000
Beban angkut Pembelian Rp 2,600,000
Retur Pembelian Rp 7,017,000
Potongan Pembelian Rp 3,410,000
Rp 10,427,000
Pembelian Bersih Rp 163,793,000
Rp 199,393,000
Persediaan Barang dagang ( Akhir ) Rp 30,855,000
Harga Pokok Penjualan
Laba Kotor
Beban - Beban
Beban Gaji Rp 31,612,500
Beban Sewa Rp 15,000,000
Beban Iklan Rp 3,000,000
Beban Asuransi Rp 7,200,000
Beban Perlengkapan Rp 5,235,000
Beban Penyusutan Investaris Rp 3,775,000
Beban Penyusutan Kendaraan Rp 16,500,000
Beban Listrik & Telepon Rp 5,150,000
Beban rupa-rupa Rp 1,087,500
Jumlah Beban

Pendapatan Bunga Rp 2,325,600

Beban Bunga Rp 825,000
Pendapatan Lainnya
Laba Bersih

PD ANEKA BATIK
LAPORAN PERUBAHAN MODAL
Untuk Periode Yang Berakhir 31 Desember 2017
Modal Awal,1 Desember 2017
Kenaikan/Penuruna Modal : Rp 183,945,000
Laba Bersih Rp 23,971,900
Prive Ny. Aminah Rp 3,000,000
Kenaikan Modal Rp 20,971,900
Modal Akhir Rp 204,916,900

PD ANEKA BATIK
LAPORAN PERUBAHAN MODAL
per : 31 Desember 2017

Harta Lancar :
Kas Rp 81,859,900
Piutang Dagang Rp 20,240,000
Persediaan Barang Dagang Rp 30,855,000
Perlengkapan Toko Rp 1,865,000
Beban Dibayar Dimuka Rp 28,475,000
Jumlah Harta Lancar Rp 163,294,900
Harta Tetap :
Inventasris Toko Rp 16,900,000
Akum.Peny.Inventaris Toko Rp 5,650,000
Kendaraan Rp 140,000,000
Akum.Peny.Kendaraan Rp 27,750,000
Jumlah Harta Tetap Rp 123,500,000 +
Jumlah Harta Rp 286,794,900
Rp 279,569,300

Rp 168,538,000
Rp 111,031,300

Rp 88,560,000
Rp 22,471,300

Rp 1,500,600
Rp 23,971,900
DAL

Utang :
Utang Dagang Rp 61,128,000
Utang Wesel Rp 2,500,000
Utang Beban Rp 18,250,000
Jumlah Utang Rp 81,878,000

Modal :
Modal Ny. Aminah Rp 204,916,900

+
Rp 286,794,900
 PD ANEKA BATIK
LAPORAN ARUS KAS
Per 31 Desember 2017

1. Arus Kas Dari Aktivitas Operasi

02/12/17 Penerimaan Piutang Dagang Rp 4,900,000
08/12/17 Penerimaan Piutang Dagang Rp 5,000,000
12/12/17 Penerimaan Piutang Dagang Rp 15,018,500
02/12/17 Penjualan Tunai Rp 14,000,000
20/12/17 Penerimaan Piutang Dagang Rp 24,460,800
31/12/17 Penjualan Tunai Rp 28,950,000
03/12/17 Pelunasan Hutang Dagang Rp (5,820,000)
06/12/17 Membeli Inventaris Toko Rp (1,100,000)
09/12/17 Pelunasan Hutang Dagang Rp (10,000,000)
10/12/17 Membayar Beban Listrik & Telepon Rp (350,000)
16/12/17 Membayar Beban Perlengkapan Rp (100,000)
18/12/17 Membayar Beban Angkut Pembelian Rp (13,500,000)
22/12/17 Membayar Beban Rupa-Rupa Rp (1,000,000) +

Rp 60,459,300

2. Arus Kas Dari Aktivitas Investasi

+
Rp -

3. Arus Kas Dari Aktivitas Pendanaan

01/12/17 Investasi Awal Rp 21,000,000 +
Rp 21,000,000

Rp 81,459,300
+
 PD ANEKA BATIK
BUKU PEMBANTU PIUTANG
Per 31 Desember 2017
Nama Pelanggan : Toko Kawung
Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
2017 21 Saldo v Rp 5,000,000
Des 2 Jkm 1 Rp 5,000,000 Rp -
10 Jpn 1 Rp 26,660,000 Rp 26,660,000
12 Ju 1 Rp 1,700,000 Rp 24,960,000
20 Jkm 1 Rp 24,960,000 Rp -

Nama Pelanggan : Toko Parijoto

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
2017 20 Saldo v Rp 8,000,000
Des 8 Jkm 1 Rp 5,000,000 Rp 3,000,000
27 Jpn 1 Rp 17,240,000 Rp 20,240,000

Nama Pelanggan : Toko Jaya

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
2017 3 Jpn 1 Rp 17,000,000 Rp 17,000,000
Des 5 Ju 1 Rp 1,675,000 Rp 15,325,000
12 Jkm 1 Rp 15,325,000 Rp -
 No : 1
Saldo
Kredit

No : 2
Saldo
Kredit

No : 3
Saldo
Kredit
 PD ANEKA BATIK
BUKU PEMBANTU UTANG
Per 31 Desember 2017

Nama Pemasok : Canting Batik

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
2017 20 Saldo v
Des 3 Jkk 1 Rp 6,000,000
28 Jpb 1 Rp 20,910,000
30 Ju 1 Rp 1,092,000

Nama Pemasok : Menunggal Batik

Saldo
Tanggal Keterangan Ref Debet Kredit
Debet
2017 22 Saldo v
Des 4 Jpb 1 Rp 21,810,000
6 Ju 1 Rp 1,200,000
9 Jkk 1 Rp 10,000,000
25 Jpb 1 Rp 20,700,000
 No : 1
Saldo
Kredit
Rp 6,000,000
Rp -
Rp 20,910,000
Rp 19,818,000

No : 2
Saldo
Kredit
Rp 10,000,000
Rp 31,810,000
Rp 30,610,000
Rp 20,610,000
Rp 41,310,000
 PT MICRONICR IN
INVENTORY C
Dec-10

ITEM : VISION C-B500

IN
Date Doc No Description
Unit Price
Balance
3 5 Rp 2,225,000
3
4
6
8
13
14
16 20 Rp 2,230,000
20
23
24
27
28

ITEM : VISION D-E200

IN
Date Doc No Description
Unit Price
Balance
2015 3 2 Rp 3,010,000
Des 3
4
6
8
13
14
16 17 Rp 3,020,000
 20
23
24
27
28

ITEM : VISION A-T100

IN
Date Doc No Description
Unit Price
2010 Balance
Des 3 085/PJ 7 Rp 1,355,000
3 057/FPJ
4 058/FPJ
6
8
13
14
16 22 Rp 1,357,000
20
23
24
27
28
 PT MICRONICR INTERNUSA
INVENTORY CARD
Dec-10

IN OUT BALANCE
Amount Unit Price Amount Unit Price
36 Rp 2,200,000
Rp 11,125,000 41 Rp 2,203,049
7 Rp 2,203,049 Rp 15,421,341 34 Rp 2,203,049
10 Rp 2,203,049 Rp 22,030,488 24 Rp 2,203,049
6 Rp 2,203,049 Rp 13,218,293 28 Rp 2,203,049
12 Rp 2,203,049 Rp 26,436,585 16 Rp 2,203,049
2 Rp 2,203,049 Rp 4,406,098 14 Rp 2,203,049
1 Rp 2,203,049 Rp 2,203,049 13 Rp 2,203,049
Rp 44,600,000 33 Rp 2,219,383
3 Rp 2,219,383 Rp 6,658,149 30 Rp 2,219,383
6 Rp 2,219,383 Rp 13,316,297 24 Rp 2,219,383
5 Rp 2,219,383 Rp 11,096,914 19 Rp 2,219,383
1 Rp 2,219,383 Rp 2,219,383 18 Rp 2,219,383
5 Rp 2,219,383 Rp 11,096,914 13 Rp 2,219,383

IN OUT BALANCE
Amount Unit Price Amount Unit Price
17 Rp 3,000,000
Rp 6,020,000 19 Rp 3,001,053
2 Rp 3,001,053 Rp 6,002,105 17 Rp 3,001,053
5 Rp 3,001,053 Rp 15,005,263 12 Rp 3,001,053
3 Rp 3,001,053 Rp 9,003,158 9 Rp 3,001,053
5 Rp 3,001,053 Rp 15,005,263 4 Rp 3,001,053
2 Rp 3,001,053 Rp 6,002,105 2 Rp 3,001,053
1 Rp 3,001,053 Rp 3,001,053 1 Rp 3,001,053
Rp 51,340,000 18 Rp 3,018,947
 2 Rp 3,018,947 Rp 6,037,895 16 Rp 3,018,947
6 Rp 3,018,947 Rp 18,113,684 10 Rp 3,018,947
2 Rp 3,018,947 Rp 6,037,895 8 Rp 3,018,947
2 Rp 3,018,947 Rp 6,037,895 6 Rp 3,018,947
2 Rp 3,018,947 Rp 6,037,895 4 Rp 3,018,947

IN OUT BALANCE
Amount Unit Price Amount Unit Price
45 Rp 1,350,000
Rp 9,485,000 52 Rp 1,350,673
5 Rp 1,350,673 Rp 6,753,365 47 Rp 1,350,673
12 Rp 1,350,673 Rp 16,208,077 35 Rp 1,350,673
5 Rp 1,350,673 Rp 6,753,365 30 Rp 1,350,673
7 Rp 1,350,673 Rp 9,454,712 23 Rp 1,350,673
4 Rp 1,350,673 Rp 5,402,692 19 Rp 1,350,673
5 Rp 1,350,673 Rp 6,753,365 14 Rp 1,350,673
Rp 29,854,000 36 Rp 1,354,540
2 Rp 1,354,540 Rp 2,709,079 34 Rp 1,354,540
6 Rp 1,354,540 Rp 8,127,237 28 Rp 1,354,540
7 Rp 1,354,540 Rp 9,481,777 21 Rp 1,354,540
5 Rp 1,354,540 Rp 6,772,698 16 Rp 1,354,540
3 Rp 1,354,540 Rp 4,063,619 13 Rp 1,354,540
BALANCE
Amount
Rp 79,200,000
Rp 90,325,000
Rp 74,903,659
Rp 52,873,171
Rp 61,685,366
Rp 35,248,780
Rp 30,842,683
Rp 28,639,634
Rp 73,239,634
Rp 66,581,486
Rp 53,265,188
Rp 42,168,274
Rp 39,948,891
Rp 28,851,977

BALANCE
Amount
Rp 51,000,000
Rp 57,020,000
Rp 51,017,895
Rp 36,012,632
Rp 27,009,474
Rp 12,004,211
Rp 6,002,105
Rp 3,001,053
Rp 54,341,053
 Rp 48,303,158
Rp 30,189,474
Rp 24,151,579
Rp 18,113,684
Rp 12,075,789

BALANCE
Amount
Rp 60,750,000
Rp 70,235,000
Rp 63,481,635
Rp 47,273,558
Rp 40,520,192
Rp 31,065,481
Rp 25,662,788
Rp 18,909,423
Rp 48,763,423
Rp 46,054,344
Rp 37,927,107
Rp 28,445,330
Rp 21,672,632
Rp 17,609,014
 Daftar Saldo Piutang Daftar Saldo Utang
No Nama Pelanggan Jumlah No Nama Kreditur

Daftar Saldo Persediaan

No Nama Barang Jumlah
Saldo Utang
Jumlah
 PD ANEKA BATIK
JURNAL PENUTUP
Per 31 Desember 2017

Tanggal Akun Ref Debet

2017 31 Penjualan 411 Rp 289,050,000
Des Retur Pembelian 513 Rp 7,017,000
Potongan Pembelian 514 Rp 3,410,000
Ikhtisar Laba Rugi 313
(Menutup Pendapatan)
31 Ikhtisar Laba Rugi 313 Rp 273,085,700
Retur Penjualan 412
Potongan Penjualan 413
Pembelian 511
Beban Angkut Pembelian 512
Beban Gaji 611
Beban Sewa 612
Beban Iklan 613
Beban Asuransi 614
Beban Perlengkapan 615
Beban Penyusutan Inventaris 617
Beban Penyusutan Kendaraan 618
Beban Listrik & Telepon 619
Beban Rupa-Rupa 620
Beban Bunga 911
(Menutup Beban)
31 Ikhtisar Laba Rugi 313 Rp 23,971,900
Modal 311
(Menutup Laba)
31 Modal 311 Rp 3,000,000
Prive 312
(Menutup Prive)

Jumlah Rp 599,534,600
 Kredit

Rp 299,477,000

Rp 6,075,000
Rp 3,405,700
Rp 171,620,000
Rp 2,600,000
Rp 31,612,500
Rp 15,000,000
Rp 3,000,000
Rp 7,200,000
Rp 5,235,000
Rp 3,775,000
Rp 16,500,000
Rp 5,150,000
Rp 1,087,500
Rp 825,000

Rp 23,971,900

Rp 3,000,000

Rp 599,534,600
 PD ANEKA BATIK
NERACA SALDO SETELAH PENUTUPAN
Per 31 Desember 2017

No Akun Akun Debet Kredit

111 Kas Rp 81,859,900
112 Piutang Dagang Rp 20,240,000
113 Persediaan Barang Dagang Rp 30,855,000
114 Perlengkapan Toko Rp 1,865,000
121 Beban Dibayar Dimuka Rp 28,475,000
122 Inventasris Toko Rp 16,900,000
123 Akum.Peny.Inventaris Toko Rp 5,650,000
124 Kendaraan Rp 140,000,000
125 Akum.Peny.Kendaraan Rp 27,750,000
211 Utang Dagang Rp 61,128,000
212 Utang Wesel Rp 2,500,000
213 Utang Beban Rp 18,250,000
311 Modal Aminah Rp 204,916,900
312 Prive Aminah Rp -
313 Ikhtisar Laba Rugi Rp 2,325,600
411 Penjualan Rp -
412 Retur Penjualan Rp -
413 Potongan Penjualan Rp -
511 pembelian Rp -
512 Beban Angkut Pembelian Rp -
513 Retur Pembelian Rp -
514 Potongan Pembelian Rp -
611 Beban Gaji Rp -
612 Beban Sewa Rp -
613 Beban Iklan Rp -
614 Beban Asuransi Rp -
615 Beban Perlengkapan Rp -
617 Beban Penyusutan Inventaris Rp -
618 Beban Penyusutan Kendaraan Rp -
619 Beban Listrik & Telepon Rp -
620 Beban Rupa-Rupa Rp -
811 Pendapatan Bunga Rp 2,325,600
911 Beban Bunga Rp -

Jumlah Rp 322,520,500 Rp 322,520,500