PD MEKAR ABADI

JURNAL PENERIMAAN KAS

Bulan : Desember 2016

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN POS REF OTHERS
PPN Outcome SALES ACCOUNT
CASH IN BANK DISCOUNT RECEIVABLE NAMA AKUN
Des 3 BKM12-1 Ilham Computer 33,790,000 310,000 34,100,000
12 BKM12-2 Maulana Computer 188,600,000 188,600,000
13 KN01 Penjualan tunai 226,600,000 Sales of Merchandise
PPN Outcome
14 BKM12-4 Maulana Computer 28,600,000 28,600,000
20 BKM12-5 Penerimaan penghapusan piutang 6,000,000 Allowance for Doubtful Debt
25 BKM12-6 Akbar Computer 23,100,000 23,100,000

506,690,000 310,000 274,400,000

OTHERS
NO AKUN JUMLAH

206,000,000
20,600,000

6,000,000

232,600,000
 PD MEKAR ABADI
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET CREDIT
POS OTHERS
TANGGAL NO. BUKTI KETERANGAN NO. CEK
REFF ACCOUNT PURCHASE
PAYABLE Account DISCOUNT
ACCOUNT NAME Amount
Number
Des 1 BKK11-1 Pembayaran gaji bl Nov CP12-001 Expense Payable 3,000,000
1 BKK12-1 Pembelian peralatan CP12-001 Equipment at cost 3,000,000
PPN Income 300,000
6 BKK12-2 PT Putri CP12-002 28,600,000 260,000
9 BKK12-3 PT Tiara CP12-003 23,100,000
15 BKK12-4 Pembayaran PPN bl Nov CP12-004 Income Tax Expense 1,500,000
18 BKK12-5 PT Putri CP12-005 259,500,000
23 BKK12-6 CV Anggita CP12-006 17,600,000
30 BKK12-7 Pengisian kembali kas kecil CP12-007 Petty Cash 3,700,000
30 BKK12-8 Cicilan utang bank CP12-008 Bank BCA Loan 15,000,000
Interest Expense 3,000,000

328,800,000 260,000
CREDIT

PPN CASH IN
Income BANK

3,000,000
3,300,000

28,340,000
23,100,000
1,500,000
259,500,000
17,600,000
3,700,000
18,000,000

358,040,000
 PD MEKAR ABADI
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET CREDIT
NO.
TANGGAL KETERANGAN POS REF MERCHANDISE ACCOUNTS
FAKTUR FREIGHT PAID PPN Income
INVENTORY PAYABLE

Des 10 F05 PT Putri 1,000,000 27,600,000 276,000,000 304,600,000

22 A17 PT Tiara 37,309,000 373,090,000 410,399,000

29 G11 CV Anggita 28,800,000 288,000,000 316,800,000

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

 PD MEKAR ABADI
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN ACCOUNTS FREIGHT PPN
FAKTUR REF SALES
RECEIVABLE COLLECTED Outcome
Des 6 F12-1 Maulana Computer 245,800,000 223,000,000 500,000 22,300,000
18 F12-2 Ilham Computer 190,100,000 171,000,000 2,000,000 17,100,000
27 F12-3 Akbar Computer 470,250,000 427,500,000 42,750,000

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

 PD MEKAR ABADI
JURNAL UMUM
BULAN DESEMBER 2016
Hal 1
NO.
TANGGAL KETERANGAN POS REF DEBET CREDIT
BUKTI

Des 6 F12-1 Cost of goods sold 190,500,000

Merchandise Inventory 190,500,000

7 NK12-1 Sales Return 52,000,000

PPN Outcome 5,200,000
Account Receivable 57,200,000

11 NK-1 Account Payable 45,100,000

Merchandise Inventory 41,000,000
PPN Income 4,100,000

13 KN01 Cost of Goods Sold 180,000,000

Merchandise Inventory 180,000,000

14 F12-2 Cost of Goods Sold 146,000,000

Merchandise Inventory 146,000,000

27 F12-3 Cost of Goods Sold 366,240,000

Merchandise Inventory 366,240,000

985,040,000 985,040,000
 PD MEKAR ABADI
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN Account
ACCOUNT NAME Amount PETTY CASH
Number

Des 4 V12-2 Pembayaran telepon & listrik Telephone and Electricity Expense 900,000 900,000

9 V12-3 Pembelian perlengkapan toko Store supplies 1,000,000 1,000,000

17 V12-4 Pengambilan pribadi pemilik Ruchdiana Drawings 1,000,000 1,000,000

26 V12-5 Perbaikan atap toko Other Operational Expense 800,000 800,000

3,700,000 3,700,000
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN

Des 1 Balance 20 16,000,000 320,000,000

6 F12-1 Penjualan 8 16,000,000 128,000,000 12 16,000,000 192,000,000

7 NK12-1 Retur 2 16,000,000 32,000,000 14 16,000,000 224,000,000

10 F05 Pembelian 11 16,000,000 176,000,000 25 16,000,000 400,000,000

11 NK-1 Retur 1 16,000,000 16,000,000 24 16,000,000 384,000,000

13 KN01 Penjualan 5 16,000,000 80,000,000 19 16,000,000 304,000,000

14 F12-2 Penjualan 6 16,000,000 96,000,000 13 16,000,000 208,000,000

22 A17 Pembelian 12 16,350,000 196,200,000 13 16,000,000 208,000,000

12 16,350,000 196,200,000

27 F12-3 Penjualan 13 16,000,000 208,000,000 10 16,350,000 163,500,000

2 16,350,000 32,700,000

29 G11 Pembelian 10 16,400,000 164,000,000 10 16,350,000 163,500,000

10 16,400,000 164,000,000

KARTU PERSEDIAAN BULAN DESEMBER 2016

NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN

Des 1 Balance 16 12,500,000 200,000,000

6 F12-1 Penjualan 5 12,500,000 62,500,000 11 12,500,000 137,500,000

7 NK12-1 Retur 1 12,500,000 12,500,000 12 12,500,000 150,000,000

10 F05 Pembelian 8 12,500,000 100,000,000 20 12,500,000 250,000,000

11 NK-1 Retur 2 12,500,000 25,000,000 18 12,500,000 225,000,000

13 KN01 Penjualan 8 12,500,000 100,000,000 10 12,500,000 125,000,000

14 F12-2 Penjualan 4 12,500,000 50,000,000 6 12,500,000 75,000,000

22 A17 Pembelian 14 12,635,000 176,890,000 6 12,500,000 75,000,000

14 12,635,000 176,890,000

27 F12-3 Penjualan 6 12,500,000 75,000,000 10 12,635,000 126,350,000

4 12,635,000 50,540,000

29 G11 Pembelian 10 12,400,000 124,000,000 10 12,635,000 126,350,000

10 12,400,000 124,000,000
 PD MEKAR ABADI
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer Kode : C001

Balance
Date Description Ref Debit Credit
Debit
Des 1 Balance v 34,100,000
3 JKM 34,100,000 -
14 JP 190,100,000 190,100,000

Nama : Maulana Computer Kode : C002

Balance
Date Description Ref Debit Credit
Debit
Des 1 Balance v 28,600,000
6 JP 245,800,000 274,400,000
7 JU 57,200,000 217,200,000
12 JKM 188,600,000 28,600,000
14 JKM 28,600,000 -

Nama : Akbar Computer Kode : C003

Balance
Date Description Ref Debit Credit
Debit
Des 1 Balance v 23,100,000
25 JKM 23,100,000 -
27 JP 470,250,000 470,250,000

Nama : Maulida Computer Kode : C004

Balance
Date Description Ref Debit Credit
Debit
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara Kode : S001

Balance
Date Description Ref Debit Credit
Debit
Des 1 Balance v
9 JKK 23,100,000
22 JB 410,399,000

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit
Des 1 Balance v
23 JKK 17,600,000
29 JB 316,800,000

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit
Des 1 Balance v
6 JKK 28,600,000
10 JB 304,600,000
11 JU 45,100,000
18 JKK 259,500,000
IVABLE

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
YABLE

Balance
Credit
23,100,000
-
410,399,000

Balance
Credit
17,600,000
-
316,800,000

Balance
Credit
28,600,000
-
304,600,000
259,500,000
-
 PD MEKAR ABADI
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor : 2-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax payable Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn payable Nomor : 2-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : PPN InCOME Nomor : 2-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank BCA Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana capital Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana drawing Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME SUMMARY Nomor : 3-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Discount Nomor : 4-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Collected Nomor : 4-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Puchase Discount Nomor : 5-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : advertising expenses Nomor : 6-1000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad DebtS Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp

Nama : Wages and Salaries EXPENSE Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest REVENUE Nomor : 7-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax expense Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PD MEKAR ABADI
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PD MEKAR ABADI
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 MEKAR ABADI
Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank

11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
41300 Sales Retur
51100 Cost of goods Sold
51200 Freight Paid
61000 Advertising Expenses
61100 Telephone & Electricity expenses
61200 Store Supplies Expenses
61300 Bad Debt Expense
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expense
71100 Interest Revenue
81100 Interest Expense
81200 Bank Service Charge
81300 Income Tax Expense
 PD MEKAR ABADI
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

 PD MEKAR ABADI
NERACA LAJUR
Desember 2016

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
41300 Sales Retur
51100 Cost of goods Sold
51200 Freight Paid
61000 Advertising Expenses
61100 Telephone & Electricity expenses
61200 Store Supplies Expenses
61300 Bad Debt Expense
 NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expense
71100 Interest Revenue
81100 Interest Expense
81200 Bank Service Charge
81300 Income Tax Expense
PD MEKAR ABADI
LAPORAN RUGI LABA
BULAN DESEMBER 2016
 PD MEKAR ABADI
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016

Ruchdiana, Drawing

Profit Loss

Ruchdiana Capital 31 Des 2016

 PD MEKAR ABADI
NERACA
BULAN DESEMBER 2016

NO. REK PERKIRAAN JUMLAH NO. REK PERKIRAAN JUMLAH

PD MEKAR ABADI
CASH FLOW
BULAN DESEMBER 2016
 PD MEKAR ABADI
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11800 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing