JURNAL PEMBELIAN

JANUARI 2016

Nomor
Tanggal Keterangan / Nama Pemasok Ref
Bukti
Jan 5 04 PT. Anzen Pakarindo
18 401 PT. Sinergi Utama
20 033 PT. Lancar Jaya
24 025 PT. Smartphone

Total
(…....)
AL PEMBELIAN
ANUARI 2016

Hal: JB-1

Purchase VAT In Account Payable

27,000,000 2,700,000 29,700,000

74,500,000 7,450,000 81,950,000
25,000,000 2,500,000 27,500,000
8,500,000 850,000 9,350,000

135,000,000 13,500,000 148,500,000

(…....) (…....) (…....)
148,500,000 148,500,000
 JURNAL PENJU
JANUARI 20

Nomor Keterangan / Nama

Tanggal Ref
Faktur Pelanggan
Jan 2 001 Toko Gembira Ponsel
13 002 Fa Nuansa Jaya
13 003 CV. Istana Ponsel
14 01 Tn. Judika
19 02 Ny. Juanda
19 004 Toko Mayapada Ponsel
20 005 Toko Lestari Ponsel
21 006 Fa Nuansa Jaya
23 007 CV. Istana Ponsel

Total
(…......) (…......) (…......) (….....
 JURNAL PENJUALAN
JANUARI 2016

BARANG
ACC. RECEIVABLE SALES VAT OUT
57,200,000 52,000,000 5,200,000
1,870,000 1,700,000 170,000
27,500,000 25,000,000 2,500,000

55,550,000 50,500,000 5,050,000

19,800,000 18,000,000 1,800,000
23,100,000 21,000,000 2,100,000
26,400,000 24,000,000 2,400,000

211,420,000 192,200,000 19,220,000

....) (…......) (…......) (…......) (…......) (…......)
211,420,000 211,420,000
 Hal: JJ-1
JASA
ACC. RECEIVABLE SALES VAT OUT

550,000 500,000 50,000

220,000 200,000 20,000

770,000 700,000 70,000

...)
770,000 770,000
 JURNAL PENERIM
JANUARI 20

Tanggal Keterangan Ref No. Cek

Jan 10 Pelunasan piutang dari Toko Lestari Ponsel 08

11 Pelunasan piutang dari Toko Gembira Ponsel 09
12 Catatan Kas Mingguan 11
14 Pelunasan piutang dari Toko Nuansa Jaya 16
15 Pelunasan piutang dari Toko Mayapada Ponsel 45
15 Pelunasan piutang dari CV. Istana Ponsel 425
15 Catatan Kas Mingguan 20
16 Pelunasan piutang dari CV. Istana Ponsel 006
17 Pelunasan piutang dari Tn Judika 007
21 Catatan Kas Mingguan 32
22 Pelunasan piutang dari Ny. Juanda 008
25 Pelunasan piutang dari Fa. Nuansa Jaya 009
26 Catatan Kas Mingguan 40
31 Catatan Kas Mingguan 47
31 Pelunasan piutang dari Toko Mayapada Ponsel 48

Total
(……….) (……….) (……….)
URNAL PENERIMAAN KAS
JANUARI 2016

Rekening Debit Rekening Kredit

Lain-lain
Sales
Cash on Bank Sales Discount Acc. Receivable
Nama Rek Jumlah (Barang)

14,700,000 300,000 15,000,000

56,056,000 1,144,000 57,200,000
19,360,000 15,600,000
1,078,000 22,000 1,100,000
17,325,000 17,325,000
9,500,000 9,500,000
6,050,000 4,500,000
26,950,000 550,000 27,500,000
539,000 11,000 550,000
13,200,000 10,500,000
215,600 4,400 220,000
22,638,000 462,000 23,100,000
9,350,000 8,500,000
6,270,000 4,500,000
55,550,000 55,550,000

258,781,600 2,493,400 - - 207,045,000 43,600,000

(……….) (……….) (……….)
261,275,000 261,275,000
 Hal.JKM-1
Rekening Kredit
Lain-lain
Sales
(Jasa) Nama
Jumlah
Rek

2,000,000 VAT OUT 1,760,000

1,000,000 VAT OUT 550,000

1,500,000 VAT OUT 1,200,000

VAT OUT 850,000

1,200,000 VAT OUT 570,000

5,700,000 - 4,930,000
 JU

Tanggal Keterangan Ref

Jan 3 Pembayaran utang dagang kepada PT. Sinergi Utama

4 Pembayaran utang pph karyawan dan perusahaan
6 Pembayaran pembelian ATK
7 Pembayaran biaya iklan bulan januari-juni 2016
8 Pembayaran utang kepada PT. Satunusa Batam
12 Pembayaran utang dagang kepada PT. Lancar Jaya
14 Pembentukan dana kas kecil
15 Pembayaran utang dagang kepada PT. Anzen Pakarindo
15 Pembayaran biaya gaji
21 Pembayaran utang dari PT. Sinergi Utama
23 Pembayaran utang dari PT. Anzen Pakarindo
28 Pembayaran utang dari PT. Lancar Jaya
29 Prive
29 Pembayaran biaya gaji

Total
(……….) (……….) (……….)
 JURNAL PENGELUARAN KAS KAS
Januari 2016

Rekening Debit Rekening Kr

No. Cek Acc. Payable Lain-lain Purchase
Nama Rek Jumlah Discount
02 18,500,000 370,000
03 Tax expense 6,105,000
05 Supplies 2,500,000
06 Advertising expense 4,800,000
07 5,500,000 110,000
10 14,550,000
14 Petty Cash 3,500,000
21 29,700,000 594,000
Salary Payable 6,175,000
31 81,950,000 1,639,000
36 8,900,000
41 27,500,000 550,000
44 Prive 4,000,000
46 Salary Payable 6,175,000

186,600,000 - 33,255,000 3,263,000

219,855,000
 Hal. JKK-1
Rekening Kredit
Cash on Bank Lain-lain
Nama Rek Jumlah
18,130,000
6,105,000
2,500,000
4,800,000
5,390,000
14,550,000
3,500,000
29,106,000
6,175,000
80,311,000
8,900,000
26,950,000
4,000,000
6,175,000

216,592,000 - -

219,855,000
 JURNAL UMUM
JANUARI 2016

Tanggal Keterangan Ref

Jan 14 Sales Return and Allowance
VAT OUT
Account Receivable-Fa Nuansa Jaya
15 Salary Expense
Salary Payable
25 Mortgage payable
Interest Payable
Cash on bank
28 Bank Payable
Interest Payable
Cash on bank
29 Freight in
Stamp Expense
Freight out
other expense
Cash on bank
29 Salary Expense
Salary Payable
31 Cash on bank
Notes Payable
Interest Revenue
Total
UM
16
Hal. JU-1
Debit Kredit
700,000
70,000
770,000
6,175,000
6,175,000
4,000,000
340,000
4,340,000
3,000,000
560,000
3,560,000
850,000
900,000
860,000
850,000
3,460,000
6,175,000
6,175,000
9,700,000
9,000,000
700,000
33,410,000 33,410,000
"PT. WAHANA SURYA ANUGERAH"
BUKU BESAR

Petty Cash

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
14 Pembentukan dana kas kecil JKK-1 3,500,000

Cash on Bank
 Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
3 Pembayaran utang dagang kepada PT. Sinergi Utama JKK-1
4 Pembayaran utang pph karyawan dan perusahaan JKK-1
6 Pembayaran pembelian ATK JKK-1
7 Pembayaran biaya iklan bulan januari-juni 2016 JKK-1
8 Pembayaran utang kepada PT. Satunusa Batam JKK-1
10 Pelunasan piutang dari Toko Lestari Ponsel JKM-1 14,700,000
11 Pelunasan piutang dari Toko Gembira Ponsel JKM-1 56,056,000
12 Pembayaran utang dagang kepada PT. Lancar Jaya JKK-1
12 Catatan Kas Mingguan JKM-1 19,360,000
14 Pembentukan dana kas kecil JKK-1
14 Pelunasan piutang dari Toko Nuansa Jaya JKM-1 1,078,000
15 Pelunasan piutang dari Toko Mayapada Ponsel JKM-1 17,325,000
15 Pelunasan piutang dari CV. Istana Ponsel JKM-1 9,500,000
15 Catatan Kas Mingguan JKM-1 6,050,000
15 Pembayaran utang dagang kepada PT. Anzen Pakarindo JKK-1
15 Pembayaran biaya gaji JKK-1
16 Pelunasan piutang dari CV. Istana Ponsel JKM-1 26,950,000
17 Pelunasan piutang dari Tn Judika JKM-1 539,000
21 Catatan Kas Mingguan JKM-1 13,200,000
21 Pembayaran utang dari PT. Sinergi Utama JKK-1
22 Pelunasan piutang dari Ny. Juanda JKM-1 215,600
23 Pembayaran utang dari PT. Anzen Pakarindo JKK-1
25 Pelunasan piutang dari Fa. Nuansa Jaya JKM-1 22,638,000
25 JU-1
26 Catatan Kas Mingguan JKM-1 9,350,000
28 Pembayaran utang dari PT. Lancar Jaya JKK-1
28 JU-1
29 Prive JKK-1
29 Pembayaran biaya gaji JKK-1
29 JU-1
31 JU-1 9,700,000
31 Catatan Kas Mingguan JKM-1 6,270,000
31 Pelunasan piutang dari Toko Mayapada Ponsel JKM-1 55,550,000
 Account Receivable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
2 Toko Gembira Ponsel JJ-1 57,200,000
10 Pelunasan piutang dari Toko Lestari Ponsel JKM-1
11 Pelunasan piutang dari Toko Gembira Ponsel JKM-1
13 Fa Nuansa Jaya JJ-1 1,870,000
13 CV. Istana Ponsel JJ-1 27,500,000
14 Memo Kredit JU-1
14 Tn. Judika JJ-1 550,000
14 Pelunasan piutang dari Toko Nuansa Jaya JKM-1
15 Pelunasan piutang dari Toko Mayapada Ponsel JKM-1
15 Pelunasan piutang dari CV. Istana Ponsel JKM-1
16 Pelunasan piutang dari CV. Istana Ponsel JKM-1
17 Pelunasan piutang dari Tn Judika JKM-1
19 Ny. Juanda JJ-1 220,000
19 Toko Mayapada Ponsel JJ-1 55,550,000
20 Toko Lestari Ponsel JJ-1 19,800,000
21 Fa Nuansa Jaya JJ-1 23,100,000
22 Pelunasan piutang dari Ny. Juanda JKM-1
23 CV. Istana Ponsel JJ-1 26,400,000
25 Pelunasan piutang dari Fa. Nuansa Jaya JKM-1
31 Pelunasan piutang dari Toko Mayapada Ponsel JKM-1

Notes Receivable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Interest Receivable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Allowance for Bad Debt

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Marchandise Inventory

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Office Supplies

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
6 Pembayaran pembelian ATK JKK-1 2,500,000

Prepaid Advertensi

Tanggal
Keterangan Ref Dr.
 Keterangan Ref Dr.
2016
Jan Saldo Awal

Prepaid Insurance

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Land

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Building

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Accumulated Depreciation of Building

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Office Equipment

Tanggal Keterangan Ref Dr.

2016
Saldo Awal

Accumulated Depreciation of Equipment

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Vehicles

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Accumulated Depreciation of Vehicles

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 VAT IN

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
5 PT. Anzen Pakarindo JB-1 2,700,000
18 PT. Sinergi Utama JB-1 7,450,000
20 PT. Lancar Jaya JB-1 2,500,000
24 PT. Smartphone JB-1 850,000

Account Payable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
3 Pembayaran utang dagang kepada PT. Sinergi Utama JKK-1 18,500,000
5 PT. Anzen Pakarindo JB-1
8 Pembayaran utang kepada PT. Satunusa Batam JKK-1 5,500,000
12 Pembayaran utang dagang kepada PT. Lancar Jaya JKK-1 14,550,000
15 Pembayaran utang dagang kepada PT. Anzen Pakarindo JKK-1 29,700,000
18 PT. Sinergi Utama JB-1
20 PT. Lancar Jaya JB-1
21 Pembayaran utang dari PT. Sinergi Utama JKK-1 81,950,000
23 Pembayaran utang dari PT. Anzen Pakarindo JKK-1 8,900,000
24 PT. Smartphone JB-1
28 Pembayaran utang dari PT. Lancar Jaya JKK-1 27,500,000
 Salary Payable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
15 Pembayaran biaya gaji JKK-1 6,175,000
15 Pembayaran gaji JU-1
29 Pembayaran biaya gaji JKK-1 6,175,000
29 JU-1

Interest Payable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
25 JU-1 340,000
28 JU-1 560,000
 Unearned Revenue

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Income Tax Payable-Employee

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Income Tax Payable-Company

 Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

VAT OUT

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
2 Toko Gembira Ponsel JJ-1
12 Catatan Kas Mingguan JKM-1
13 Fa Nuansa Jaya JJ-1
13 CV. Istana Ponsel JJ-1
14 Memo Kredit JU-1 70,000
14 Tn. Judika JJ-1
15 Catatan Kas Mingguan JKM-1
19 Ny. Juanda JJ-1
19 Toko Mayapada Ponsel JJ-1
20 Toko Lestari Ponsel JJ-1
21 Fa Nuansa Jaya JJ-1
21 Catatan Kas Mingguan JKM-1
23 CV. Istana Ponsel JJ-1
26 Catatan Kas Mingguan JKM-1
31 Catatan Kas Mingguan JKM-1
 VAT Clearing

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Bank Loan

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Mortgage Payable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
25 JU-1 4,000,000
 Notes Payable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
31 JU-1

Bank Payable

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
28 JU-1 3,000,000
 Preferred Stock

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Retained Earnings

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Mr. Wijaya Prive

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
29 Prive JJK-1 4,000,000

Income Summary

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Sales

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
2 Toko Gembira Ponsel JJ-1
12 Catatan Kas Mingguan JKM-1
13 Fa Nuansa Jaya JJ-1
13 CV. Istana Ponsel JJ-1
15 Catatan Kas Mingguan JKM-1
19 Toko Mayapada Ponsel JJ-1
20 Toko Lestari Ponsel JJ-1
21 Fa Nuansa Jaya JJ-1
21 Catatan Kas Mingguan JKM-1
23 CV. Istana Ponsel JJ-1
26 Catatan Kas Mingguan JKM-1
31 Catatan Kas Mingguan JKM-1

Sales Return and Allowance

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
14 Memo Kredit JU-1 700,000
 Sales Discount

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
10 Pelunasan piutang dari Toko Lestari Ponsel 300,000
11 Pelunasan piutang dari Toko Gembira Ponsel 1,144,000
14 Pelunasan piutang dari Toko Nuansa Jaya 22,000
16 Pelunasan piutang dari CV. Istana Ponsel 550,000
17 Pelunasan piutang dari Tn Judika 11,000
22 Pelunasan piutang dari Ny. Juanda 4,400
25 Pelunasan piutang dari Fa. Nuansa Jaya 462,000

Service Revenue

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
12 Catatan Kas Mingguan JKM-1
14 Penjualan kepada Tn. Judika JJ-1
15 Catatan Kas Mingguan JKM-1
19 Penjualan kepada Ny. Juanda JJ-1
21 Catatan Kas Mingguan JKM-1
31 Catatan Kas Mingguan JKM-1

Purchase

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
5 PT. Anzen Pakarindo JB-1 27,000,000
18 PT. Sinergi Utama JB-1 74,500,000
 20 PT. Lancar Jaya JB-1 25,000,000
24 PT. Smartphone JB-1 8,500,000

Purchase Return and Allowance

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Purchase Discount

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
3 Pembayaran utang dagang kepada PT. Sinergi Utama
8 Pembayaran utang kepada PT. Satunusa Batam
15 Pembayaran utang dagang kepada PT. Anzen Pakarindo
21 Pembayaran utang dari PT. Sinergi Utama
28 Pembayaran utang dari PT. Lancar Jaya
 Freight In

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
29 JU-1 850,000

Salary Expense-Sales

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Advertising Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
7 Pembayaran biaya iklan bulan januari-juni 2016 JKK-1 4,800,000

Office Supplies Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Depreciation Expense of Vehicles

 Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Vehicles Maintenance Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Insurance Expense-Vehicles

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Freight Out

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
29 JU-1 860,000

Other Sales Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Salary Expense-Office

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
15 JU-1 6,175,000
29 6,175,000

Office Supplies Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Bad Debt Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Depreciation Expense of Building

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Depreciation Expense of Equipment

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Insurance Expense of Property

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Other General and Administration Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
29 JU-1 850,000

Interest Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Tax Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
4 Pembayaran utang pph karyawan dan perusahaan JKK-1 6,105,000

Stamp Expense

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
29 JU-1 900,000

Income Tax Company

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Rent Revenue

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal

Interest Revenue

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 Gain on Sale Of Fixed Asset

Tanggal
Keterangan Ref Dr.
2016
Jan Saldo Awal
 No. Rekening: 110
Saldo
Cr.
Dr. Cr.

3,500,000
 No. Rekening: 111
Saldo
Cr.
Dr. Cr.
100,000,000
18,130,000 81,870,000
6,105,000 75,765,000
2,500,000 73,265,000
4,800,000 68,465,000
5,390,000 63,075,000
77,775,000
133,831,000
14,550,000 119,281,000
138,641,000
3,500,000 135,141,000
136,219,000
153,544,000
163,044,000
169,094,000
29,106,000 139,988,000
6,175,000 133,813,000
160,763,000
161,302,000
174,502,000
80,311,000 94,191,000
94,406,600
8,900,000 85,506,600
108,144,600
4,340,000 103,804,600
113,154,600
26,950,000 86,204,600
3,560,000 82,644,600
4,000,000 78,644,600
6,175,000 72,469,600
3,460,000 69,009,600
78,709,600
84,979,600
140,529,600
 No. Rekening: 112
Saldo
Cr.
Dr. Cr.
80,500,000
137,700,000
15,000,000 122,700,000
57,200,000 65,500,000
67,370,000
94,870,000
770,000 94,100,000
94,650,000
1,100,000 93,550,000
17,325,000 76,225,000
9,500,000 66,725,000
27,500,000 39,225,000
550,000 38,675,000
38,895,000
94,445,000
114,245,000
137,345,000
220,000 137,125,000
163,525,000
23,100,000 140,425,000
55,550,000 84,875,000

No. Rekening: 113

Saldo
Cr.
Dr. Cr.
8,500,000
 No. Rekening: 114
Saldo
Cr.
Dr. Cr.
1,200,000

No. Rekening: 115

Saldo
Cr.
Dr. Cr.
3,500,000
 No. Rekening: 116
Saldo
Cr.
Dr. Cr.
150,500,000

No. Rekening: 117

Saldo
Cr.
Dr. Cr.
950,000
3,450,000

No. Rekening: 118

Saldo
Cr.
Cr.
Dr. Cr.

No. Rekening: 119

Saldo
Cr.
Dr. Cr.
16,000,000

No. Rekening: 120

Saldo
Cr.
Dr. Cr.
150,000,000
 No. Rekening: 121
Saldo
Cr.
Dr. Cr.
200,000,000

No. Rekening: 122

Saldo
Cr.
Dr. Cr.
56,062,500
 No. Rekening: 123
Cr. Saldo
Dr. Cr.
35,000,000

t
No. Rekening: 124
Saldo
Cr.
Dr. Cr.
21,000,000
 No. Rekening: 125
Saldo
Cr.
Dr. Cr.
250,000,000

No. Rekening: 126

Saldo
Cr.
Dr. Cr.
106,600,000
 No. Rekening: 127
Saldo
Cr.
Dr. Cr.

2,700,000
10,150,000
12,650,000
13,500,000

No. Rekening: 210

Saldo
Cr.
Dr. Cr.
65,000,000
46,500,000
29,700,000 76,200,000
70,700,000
56,150,000
26,450,000
81,950,000 108,400,000
27,500,000 135,900,000
53,950,000
45,050,000
9,350,000 54,400,000
26,900,000
 No. Rekening: 211
Saldo
Cr.
Dr. Cr.

6,175,000
6,175,000 0
6,175,000
6,175,000 0

No. Rekening: 212

Saldo
Cr.
Dr. Cr.
900,000
560,000
-
 No. Rekening: 213
Saldo
Cr.
Dr. Cr.
8,000,000

No. Rekening: 215

Saldo
Cr.
Dr. Cr.
1,750,000
 No. Rekening: 216
Saldo
Cr.
Dr. Cr.
4,355,000

No. Rekening: 217

Saldo
Cr.
Dr. Cr.

5,200,000 5,200,000
1,760,000 6,960,000
170,000 7,130,000
2,500,000 9,630,000
9,560,000
50,000 9,610,000
550,000 10,160,000
20,000 10,180,000
5,050,000 15,230,000
1,800,000 17,030,000
2,100,000 19,130,000
1,200,000 20,330,000
2,400,000 22,730,000
850,000 23,580,000
570,000 24,150,000
 No. Rekening: 218
Saldo
Cr.
Dr. Cr.

No. Rekening: 220

Saldo
Cr.
Dr. Cr.
30,000,000

No. Rekening: 221

Saldo
Cr.
Dr. Cr.
164,337,500
160,337,500
 No. Rekening: 222
Saldo
Cr.
Dr. Cr.
20,000,000
9,000,000 29,000,000

No. Rekening: 223

Saldo
Cr.
Dr. Cr.

3,000,000
 No. Rekening: 311
Saldo
Cr.
Dr. Cr.
446,080,000

No. Rekening: 312

Saldo
Cr.
Dr. Cr.
65,065,000
 No. Rekening: 313
Saldo
Cr.
Dr. Cr.

4,000,000

No. Rekening: 314

Saldo
Cr.
Dr. Cr.
 No. Rekening: 410
Saldo
Cr.
Dr. Cr.

52,000,000 52,000,000
15,600,000 67,600,000
1,700,000 69,300,000
25,000,000 94,300,000
4,500,000 98,800,000
50,500,000 149,300,000
18,000,000 167,300,000
21,000,000 188,300,000
10,500,000 198,800,000
24,000,000 222,800,000
8,500,000 231,300,000
4,500,000 235,800,000

No. Rekening: 411

Saldo
Cr.
Dr. Cr.

700,000
 No. Rekening: 412
Saldo
Cr.
Dr. Cr.

300,000
1,444,000
1,466,000
2,016,000
2,027,000
2,031,400
2,493,400

No. Rekening: 413

Saldo
Cr.
Dr. Cr.

2,000,000 2,000,000
500,000 2,500,000
1,000,000 3,500,000
200,000 3,700,000
1,500,000 5,200,000
1,200,000 6,400,000

No. Rekening: 510

Saldo
Cr.
Dr. Cr.

27,000,000
101,500,000
 126,500,000
135,000,000

No. Rekening: 511

Saldo
Cr.
Dr. Cr.

No. Rekening: 512

Saldo
Cr.
Dr. Cr.

370,000 370,000
110,000 480,000
594,000 1,074,000
1,639,000 2,713,000
550,000 3,263,000
 No. Rekening: 513
Saldo
Cr.
Dr. Cr.

850,000

No. Rekening: 520

Saldo
Cr.
Dr. Cr.
 No. Rekening: 521
Saldo
Cr.
Dr. Cr.

4,800,000

No. Rekening: 522

Saldo
Cr.
Dr. Cr.

No. Rekening: 523

 Saldo
Cr.
Dr. Cr.

No. Rekening: 524

Saldo
Cr.
Dr. Cr.

No. Rekening: 525

Saldo
Cr.
Dr. Cr.
 No. Rekening: 526
Saldo
Cr.
Dr. Cr.

860,000

No. Rekening: 528

Saldo
Cr.
Dr. Cr.
 No. Rekening: 530
Saldo
Cr.
Dr. Cr.

6,175,000
12,350,000

No. Rekening: 531

Saldo
Cr.
Dr. Cr.
 No. Rekening: 532
Saldo
Cr.
Dr. Cr.

No. Rekening: 534

Saldo
Cr.
Dr. Cr.
 No. Rekening: 535
Saldo
Cr.
Dr. Cr.

No. Rekening: 536

Saldo
Cr.
Dr. Cr.
se
No. Rekening: 539
Saldo
Cr.
Dr. Cr.

850,000

No. Rekening: 710

Saldo
Cr.
Dr. Cr.
 No. Rekening: 711
Saldo
Cr.
Dr. Cr.

6,105,000

No. Rekening: 712

Saldo
Cr.
Dr. Cr.

900,000

No. Rekening: 730

Saldo
Cr.
Dr. Cr.
 No. Rekening: 810
Saldo
Cr.
Dr. Cr.

No. Rekening: 811

Saldo
Cr.
Dr. Cr.
 No. Rekening: 812
Saldo
Cr.
Dr. Cr.
 PT. WAHANA SURYA ANUGERAH
JURNAL UMUM JANUARI 2016
Friday, January 1, 2016

No Tanggal Keterangan Ref

710 Jan 31 Interest Expense
212 Interest Payable
710 31 Interest Expense
212 Interest Payable
532 31 Bad Debt Expense
115 Allowance for Bad Debt
314 31 Income Summary
116 Merchandise Inventory
116 Merchandise Inventory
314 Income Summary
522 31 Office Suplies Expense
117 Office Supplies
118 31 Prepaid Advertising
521 Advertising Expense
536 31 Insurance Expense
119 Prepaid Insurance
213 31 Unearned Rent Revenue
810 Rent Revenue
534 31 Depreciation Expense of Buidilng
122 Accumulated Depreciation of Building
523 Depreciation Expense of Vehicles
126 Accumulated Depreciation of Vehicles
535 Depreciation Expense of Equipment
124 Accumulated Depreciation of Equipment
730 31 Income Tax Expense-Company
216 Income Tax Payable-Company
Total
ERAH
RI 2016
6
Hal. JU-1
Debit Kredit
Rp 200,000
Rp 200,000
Rp 270,000
Rp 270,000
Rp 3,858,000
Rp 3,858,000
Rp 150,500,000
Rp 150,500,000
Rp 112,750,000
Rp 112,750,000
Rp 2,800,000
Rp 2,800,000
Rp 4,000,000
Rp 4,000,000
Rp 2,500,000
Rp 2,500,000
Rp 1,000,000
Rp 1,000,000
Rp 812,500
Rp 812,500
Rp 4,100,000
Rp 4,100,000
Rp 291,667
Rp 291,667
Rp 2,500,000
Rp 2,500,000
Rp 285,582,167 Rp 285,582,167
 Neraca Saldo
No Rek Nama Rek
Debit
110 Petty Cash 3,500,000
111 Cash On Bank 140,529,600
112 Account Receivable 84,875,000
113 Notes Receivable 8,500,000
114 Interest Receivable 1,200,000
115 Allowence for Bad Debt -
116 Merchandise Inventory 150,500,000
117 Office Suplies 3,450,000
118 Prepaid Advertising -
119 Prepaid Insurance 16,000,000
120 Land 150,000,000
121 Building 200,000,000
122 Accumulated Depreciation of Building -
123 Office Equipment 35,000,000
124 Accumulated Depreciation of Equipment -
125 Vehicles 250,000,000
126 Accumulated Depreciation of Vehicles -
127 VAT IN 13,500,000
210 Account Payable -
211 Salary Payable -
212 Interest Payable -
213 Unearned Revenue -
215 Income Tas Payable-Employee -
216 Income Tas Payable-Company -
217 VAT OUT -
218 VAT Clearing -
220 Bank Loan -
221 Mortgage Payable -
222 Notes Payable -
223 Bank Payable 3,000,000
311 Preferred Stock -
312 Retained Earnings -
313 Mr. Wijaya Prive 4,000,000
314 Income Summary -
410 Sales -
411 Sales Return and Allowance -
412 Sales Discount 2,493,400
413 Service Revenue -
510 Purchase 135,000,000
511 Purchase Return and Allowance -
512 Purchase Discount -
513 Freight In 850,000
520 Salary Expense-Sales -
521 Advertising Expense 4,800,000
522 Office Suplies Expense -
523 Depreciation Expense of Vehicles -
524 Vehicles Maintenance Expense -
525 Insurance Expense-Vehicles -
526 Freight Out 860,000
528 Other Sales Expense -
530 Salary Expense-Office 12,350,000
531 Office Supplies Expense -
532 Bad Debt Expense -
534 Depreciation Expense of Building -
535 Depreciation Expense of Equipment -
536 Insurance Expense-Property -
539 Other General and Administration Expense 850,000
710 Interest Expense -
711 Tax Expense 6,105,000
712 Stamp Expense 900,000
730 Income Tax Company -
810 Rent Revenue -
811 Interest Revenue -
812 Gain on Sale of Fixed Asset -
1,228,263,000
Profit -
Total
 PT WAHANA SURYA KOMPUTER
WORKSHEET
JANUARI 2016
Neraca Saldo Penyesuaian Neraca Saldo Setelah Penyesuaian
Kredit Debit Kredit Debit
- 3,500,000
- 140,529,600
- 84,875,000
- 8,500,000
- 1,200,000
3,500,000 3,858,000 -
112,750,000 150,500,000 112,750,000
2,800,000 650,000
4,000,000 4,000,000
2,500,000 13,500,000
150,000,000
200,000,000
56,062,500 812,500 -
35,000,000
21,000,000 291,667 -
250,000,000
106,600,000 4,100,000 -
13,500,000
26,900,000 -
- -
- 470,000 -
8,000,000 1,000,000 -
1,750,000 -
4,355,000 2,500,000 -
24,150,000 -
- -
30,000,000 -
160,337,500 -
29,000,000 -
3,000,000
446,080,000 -
65,065,000 -
4,000,000
- 150,500,000 112,750,000 37,750,000
235,800,000 -
- -
- 2,493,400
6,400,000 -
- 135,000,000
 - -
3,263,000 -
850,000
- -
4,000,000 800,000
- 2,800,000 2,800,000
- 4,100,000 4,100,000
- -
- -
860,000
- -
- 12,350,000
- -
- 3,858,000 3,858,000
- 812,500 812,500
- 291,667 291,667
- 2,500,000 2,500,000
850,000
- 470,000 470,000
6,105,000
900,000
- 2,500,000 2,500,000
- 1,000,000 -
- -
- -
1,228,263,000 285,582,167 285,582,167 1,240,295,167
a Saldo Setelah Penyesuaian Rug Laba Neraca
Kredit Debit Kredit Debit
- - - 3,500,000
- - - 140,529,600
- - - 84,875,000
- - - 8,500,000
- - - 1,200,000
7,358,000 - - -
- - - 112,750,000
- - - 650,000
- - - 4,000,000
- - - 13,500,000
- - - 150,000,000
- - - 200,000,000
56,875,000 - - -
- - - 35,000,000
21,291,667 - - -
- - - 250,000,000
110,700,000 - - -
- - - 13,500,000
26,900,000 - - -
- - - -
470,000 - - -
7,000,000 - - -
1,750,000 - - -
6,855,000 - - -
24,150,000 - - -
- - - -
30,000,000 - - -
160,337,500 - - -
29,000,000 - - -
- - - 3,000,000
446,080,000 - - -
65,065,000 - - -
- - - 4,000,000
- - - 37,750,000
235,800,000 - 235,800,000 -
- - - -
- 2,493,400 - -
6,400,000 - 6,400,000 -
- 135,000,000 - -
 - - - -
3,263,000 - 3,263,000 -
- 850,000 - -
- - - -
- 800,000 - -
- 2,800,000 - -
- 4,100,000 - -
- - - -
- - - -
- 860,000 - -
- - - -
- 12,350,000 - -
- - - -
- 3,858,000 - -
- 812,500 - -
- 291,667 - -
- 2,500,000 - -
- 850,000 - -
- 470,000 - -
- 6,105,000 - -
- 900,000 - -
- 2,500,000 - -
1,000,000 - 1,000,000 -
- - - -
- - - -
1,240,295,167 177,540,567 246,463,000 1,062,754,600
68,922,433
246,463,000 246,463,000 1,062,754,600
Neraca
Kredit
-
-
-
-
-
7,358,000
-
-
-
-
-
-
56,875,000
-
21,291,667
-
110,700,000
-
26,900,000
-
470,000
7,000,000
1,750,000
6,855,000
24,150,000
-
30,000,000
160,337,500
29,000,000
-
446,080,000
65,065,000
-
-
-
-
-
-
-
 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
993,832,167
68,922,433
1,062,754,600
 PT Wahana Surya Ponsel
Laporan Laba Rugi
Untuk Periode yang berakhir 31 Januari 2016
Sales 235,800,000
Sales Return and Allowance
Sales Discount - 2,493,400
Service Revenue 6,400,000
Net Sales 239,706,600
COGS
Purchase 135,000,000
Purchase Return and Allowance
Purchase Discount - 3,263,000
Freight In 850,000
Net Purchase - 132,587,000
Gross Profit 107,119,600
Operating Expense
Salary Expense-Sales -
Advertising Expense 800,000
Office Suplies Expense 2,800,000
Depreciation Expense of Vehicles 4,100,000
Vehicles Maintenance Expense -
Insurance Expense-Vehicles -
Freight Out 860,000
Other Sales Expense -
Salary Expense-Office 12,350,000
Total Sales Expense 20,910,000
General & Administration Expense
Bad Debt Expense 3,858,000
Depreciation Expense of Building 812,500
Depreciation Expense of Equipment 291,667
Insurance Expense-Property 2,500,000
Other General and Administration Expense 850,000
Total General & Adm Expense 8,312,167
Total Operating Expense - 29,222,167
Operating Profit 77,897,433
Non Operating revenue & Expense
Interest Expense 470,000
Tax Expense 6,105,000
Stamp Expense 900,000
Income Tax Company 2,500,000
Rent Revenue - 1,000,000
Interest Revenue -
Gain on Sale of Fixed Asset -
Total Non Operating revenue & Expense - 8,975,000
Other Comphresion Income (OCI) 68,922,433
 PT Wahana Surya Ponsel
Laporan Perubahan Ekuitas
Untuk Periode yang berakhir 31 Januari 2016
Beginning retained earnings 65,065,000
Net Profit 68,922,433
Mr Wijaya Prive 4,000,000
72,922,433
Ending retained eearnings 137,987,433
 PT Wahana Surya Ponsel
Laporan Posisi Keuangan
Untuk Periode yang berakhir 31 Januari 2016
Asset
Current Asset
Petty Cash 3,500,000
Cash On Bank 140,529,600
Account Receivable 84,875,000
Notes Receivable 8,500,000
Interest Receivable 1,200,000
Allowence for Bad Debt - 7,358,000
Merchandise Inventory 112,750,000
Office Suplies 650,000
Prepaid Advertising 4,000,000
Prepaid Insurance 13,500,000
VAT IN 13,500,000
Total Current Asset
Non Current Asset
Land 150,000,000
Building 200,000,000
Accumulated Depreciation of Building - 56,875,000
Book value of building 143,125,000
Office Equipment 35,000,000
Accumulated Depreciation of Equipment - 21,291,667
Book value of equipment 13,708,333
Vehicles 250,000,000
Accumulated Depreciation of Vehicles - 110,700,000
Book value of vehicles 139,300,000
Total Non Current Asset
Total Asset

Liabilities
Short term liabilities
Account Payable - 26,900,000
Salary Payable -
Interest Payable - 470,000
Unearned Revenue - 7,000,000
Income Tas Payable-Employee - 1,750,000
Income Tas Payable-Company - 6,855,000
VAT OUT - 24,150,000
VAT Clearing -
Total Short Term Liabilities
Long term liabilities
Bank Loan - 30,000,000
Mortgage Payable - 160,337,500
Notes Payable - 29,000,000
Bank Payable 3,000,000
Total Long Term Liabilities
Equity
Preferred Stock - 446,080,000
Retained Earnings - 137,987,433
Income Summary 37,750,000
Total Equity
Total Liabilities & Equity
6

375,646,600

446,133,333
829,779,933

- 67,125,000
- 216,337,500

- 546,317,433
- 829,779,933 -
 PT Wahana Surya Ponsel PT Wahana Surya Po
Daftar Piutang Dagang Daftar Utang Dagan
Per 31 Januari 2016 Per 31 Januari 201

Nama Pelanggan Debit Kredit Total Nama Pelanggan

Toko Gembira Ponsel 19,837,500 19,837,500 PT Sinergi Utama
Toko Lestari Ponsel 19,800,000 39,637,500 PT Anzen Pakarindo
Toko Mayapada Ponsel - 39,637,500 PT Lancar Jaya
Fa. Nuansa Jaya 18,837,500 58,475,000 PT Smartphone
CV Istana Ponsel 26,400,000 84,875,000 PT Satunusa Batam
PT Wahana Surya Ponsel
Daftar Utang Dagang
Per 31 Januari 2016

Debit Kredit Total

- -
- -
- -
26,900,000 26,900,000
- 26,900,000
PT WAHANA SURYA PONSEL
AYAT JURNAL PENUTUP
PER 31 JANUARI 2016
Tanggal Keterangan Ref
31 Januari 2016 Menutup akun pendapatan
Sales
Purchase Discount
Service Revenue
Rent Revenue
Income Summary
Menutup akun beban
Income Summary
Purchase
Freight In
Salary Expense-Sales
Advertising Expense
Office Suplies Expense
Depreciation Expense of Vehicles
Vehicles Maintenance Expense
Insurance Expense-Vehicles
Freight Out
Other Sales Expense
Salary Expense-Office
Bad Debt Expense
Depreciation Expense of Building
Depreciation Expense of Equipment
Insurance Expense-Property
Other General and Administration Expense
Interest Expense
Tax Expense
Stamp Expense
Income Tax Company
Menutup akun laba
Income Summary
Retained Earnings
 Debit Kredit Income Summary
12/31/2016 150,500,000 12/31/2016 112,750,000
235,800,000 12/31/2016 175,047,167 12/31/2016 246,463,000
3,263,000 325,547,167 359,213,000
6,400,000 12/31/2016 33,665,833
1,000,000 -
246,463,000

175,047,167
135,000,000
850,000
-
800,000
2,800,000
4,100,000
-
-
860,000
-
12,350,000
3,858,000
812,500
291,667
2,500,000
850,000
470,000
6,105,000
900,000
2,500,000

33,665,833
33,665,833