DEBIT

TANGGAL NO. BUKTI KETERANGAN CASH IN

BANK
Des 3 BKM12-1 Pelunasan faktur F11/12 34,100,000
12 BKM12-3 Pelunasan faktur F12-1 231,000,000
13 NK01 Penjualan Tunai 266,200,000

14 BKM12-4 Pelunasan faktur F11/25 28,600,000

20 BKM12-5 Pembayaran piutang terhapus 7,200,000
22 BKM12-6 Pelunasan faktur F11/10 19,800,000

Amount 586,900,000
586,900,000
 DEBIT KREDIT
SERBA-SERBI
SALES ACCOUNT
NO
DISCOUNT RECEIVABLE NAMA AKUN JUMLAH
AKUN
34,100,000
231,000,000
Sales of Merchandise 4-1100 242,000,000
PPN Outcome 2-1600 24,200,000
28,600,000
Allowance for Doubtful Debt 1-1400 7,200,000
19,800,000

313,500,000 273,400,000
586,900,000 586,900,000

REKAPITULASI
DEBIT KREDIT
NO.
NO. AKUN JUMLAH AKUN JUMLAH
1-1100 586,900,000 1-1300 313,500,000
1-1400 7,200,000
2-1600 24,200,000
4-1100 242,000,000
JUMLAH 586,900,000 JML 586,900,000
 NO.
TANGGAL KETERANGAN NO. CEK ACCOUNT
BUKTI
PAYABLE
Des 1 BKK12-1 Pembayaran gaji CP12-001
6 BKK12-2 Pelunasan faktur Fk2011 CP12-002 28,600,000
9 BKK12-3 Pelunasan C15234 CP12-003 23,100,000
15 BKK12-4 Pembayaran PPN Nov CP12-004
18 BKK12-5 Pelunasan faktur F05 CP12-005 286,000,000
23 BKK12-6 Pelunasan faktur F1289 CP12-006 17,600,000
30 BKK12-7 Pembayaran angsuran CP12-007

Amount 355300000
37
 DEBIT KREDIT
SERBA-SERBI
PURCHASE
NO. PPN INCOME
NAMA AKUN JUMLAH DISCOUNT
AKUN
Wages & Salaries Expenses 6-1700 2,500,000

Expenses Payable 2-1200 1,500,000

Bank Permata Loan 2 2100 16,000,000

Interest Expenses 8-1100 3,000,000

23,000,000
378,300,000 378,300,000

REKAPITULASI
DEBIT KREDIT
NO. AKUN JUMLAH NO. AKUN
2-1100 355,300,000 1-1100
2-1200 1,500,000
2 2100 16,000,000
6-1700 2,500,000
8-1100 3,000,000
JUMLAH 378,300,000 JML
REDIT
CASH IN
BANK
2,500,000
28,600,000
23,100,000
1,500,000
286,000,000
17,600,000
19,000,000

378,300,000
300,000

SI
KREDIT
JUMLAH
378,300,000

378,300,000
 DEBIT
NO.
TANGGAL KETERANGAN FREIGHT
FAKTUR PPN INCOME
PAID
Des 10 F05 PT Lodan 30,100,000
22 A17 PT Makmur Jaya 39,960,000
29 G11 CV Setia Abadi 33,320,000

Amount 103,380,000
1,137,180,000

REKAPITULASI
DEBIT KREDIT
NO. AKUN JUMLAH NO. AKUN JUMLAH
1-1500 1,033,800,000 2-1100 1,137,180,000
2-1600 103,380,000
JUMLAH 1,137,180,000 JML 1,137,180,000
DEBIT KREDIT
MERCHANDISE ACCOUNT
INVENTORY PAYABLE
301,000,000 331,100,000
399,600,000 439,560,000
333,200,000 366,520,000

1,033,800,000 1,137,180,000
37,180,000 1,137,180,000
 DEBIT
NO.
TANGGAL KETERANGAN ACCOUNT
FAKTUR SALES
RECEIVABLE
Des 6 F12-1 Trans Computer 286,000,000 260,000,000
18 F12-2 Techno Computer 188,100,000 171,000,000
27 F12-3 Mega Computer 467,500,000 425,000,000

Amount 941,600,000 856,000,000

941,600,000 941,600,000

REKAPITULASI
DEBIT
NO. AKUN JUMLAH
1-1300 941,600,000

JUMLAH 941,600,000
 FREIGHT PPN
COLLECTED OUTCOME
26,000,000
17,100,000
42,500,000

85,600,000
941,600,000

REKAPITULASI
KREDIT
NO. AKUN JUMLAH
2-1500 85,600,000
4-1100 856,000,000
JML 941,600,000
TANGGAL NO. BUKTI KETERANGAN NO. AKUN
Des 6 F12-1 Cost Of Goods Sold 5-1100
Merchandise Inventory 1-1500
(Penjualan Kredit Trans Komputer)
7 NK12-1 Sales Return 4-1200
PPN Outcome 2-1600
Account Receivable 1-1300
Merchandise Inventory 1-1500
Cost Of Goods Sold 5-1100
(Retur Penjualan Trans Computer)
11 NK-1 Account Payable 2-1100
Merchandise Inventory 1-1500
(Retur Pembelian PT Lodan)
13 KN01 Cost of Goods Sold 5-1100
Merchandise Inventory 1-1500
(Penjualan Tunai)
18 F12-2 Cost Of Goods Sold 5-1100
Merchandise Inventory 1-1500
(Penjualan Kredit Techno Komputer)
27 F12-3 Cost Of Goods Sold 5-1100
Merchandise Inventory 1-1500
(Penjualan Kredit Mega Komputer)
Amount

REKAP
DEBIT
NO. AKUN
1-1500
2-1100
2-1600
4-1200
5-1100
JUMLAH
 DEBIT KREDIT
231,500,000
231,500,000

50,000,000
5,000,000
55,000,000
44,500,000
44,500,000

45,100,000
45,100,000

212000000
212000000

146,000,000
146,000,000

366,400,000
366,400,000

1,100,500,000 1100500000

REKAPITULASI
DEBIT KREDIT
JUMLAH NO. AKUN JUMLAH
44,500,000 1-1300 55,000,000
45,100,000 1-1500 1,001,000,000
5,000,000 5-1100 44,500,000
50,000,000
955,900,000
1,100,500,000 JML 1,100,500,000
 NO.
TANGGAL KETERANGAN
FAKTUR
Des 2 V12-1 Pembuatan brosur iklan
4 V12-2 Pembayaran utang beban
9 V12-3 Pembelian perlengkapan toko
17 V12-4 Pembayaran deviden
26 V12-5 Perbaikan atap rusak

Amount
 DEBIT KREDIT
NO.
NAMA AKUN JUMLAH PETTY CASH
AKUN
Advertising Expenses 6-1100 675,000 675,000
Expenses Payable 2-1200 975,000 975,000
Store Supplies 1-1600 900,000 900,000
Dividen 3-1200 800,000 800,000
Other Operating Expenses 6-1800 500,000 500,000

3,850,000 3,850,000

REKAPITULASI
DEBIT KREDIT
NO. AKUNJUMLAH NO. AKUN JUMLAH
6-1100 675,000 1-1200 3,850,000
2-1200 975,000
1-1600 900,000
3-1200 800,000
6-1800 500,000
JUMLAH 3,850,000 JML 3,850,000
 MASUK
NO.
TANGGAL KETERANGAN
BUKTI UNIT
Des Saldo Awal
6 F12-1 Penjualan kredit Trans Computer
7 NK12-1 Retur Penjualan Trans Computer
10 F05 Pembelian kredit PT Lodan 11
11 NK-1 Retur Pembelian PT Lodan -1
13 KN01 Penjualan Tunai
18 F12-2 Penjualan kredit Techno Computer
20 A17 Pembelian kredit PT Makmur Jaya 13

27 F12-3 Penjualan kredit Mega Computer

29 G11 Pembelian kredit CV Setia Abadi 12

 MASUK KELUAR SALDO
HARGA HARGA
JUMLAH UNIT JUMLAH UNIT
SATUAN SATUAN
20
9 16,000,000 144000000 11
-2 16,000,000 -32000000 13
16,000,000 176000000 24
16,000,000 -16000000 23
7 16,000,000 112000000 16
6 16,000,000 96000000 10
16,200,000 210600000 10
13
10 16,000,000 160000000 5
5 16,200,000 81000000
16,400,000 196800000 5
12
 SALDO
HARGA
JUMLAH
SATUAN
16,000,000 320000000
16,000,000 176000000
16,000,000 208000000
16,000,000 384000000
16,000,000 368000000
16,000,000 256000000
16,000,000 160000000
16,000,000 160000000
16,200,000 210600000
16,200,000 81000000

16,200,000 81000000
16,400,000 196800000
277800000
 MASUK
NO.
TANGGAL KETERANGAN
BUKTI UNIT
Des Saldo Awal
6 F12-1 Penjualan kredit Trans Computer
7 NK12-1 Retur Penjualan Trans Computer
10 F05 Pembelian kredit PT Lodan 10
11 NK-1 Retur Pembelian PT Lodan -2
13 KN01 Penjualan Tunai
18 F12-2 Penjualan Kredit Techno Computer
20 A17 Pembelian kredit PT Makmur Jaya 15

27 F12-3 Penjualan kredit Mega Computer

29 G11 Pembelian kredit CV Setia Abadi 11

 MASUK KELUAR SALDO
HARGA HARGA
JUMLAH UNIT JUMLAH UNIT
SATUAN SATUAN
16
7 12,500,000 87500000 9
-1 12,500,000 -12500000 10
12,500,000 125000000 20
12,500,000 -25000000 18
8 12,500,000 100000000 10
4 12,500,000 50000000 6
12,600,000 189000000 6
15
6 12,500,000 75000000 11
4 12,600,000 50400000
12,400,000 136400000 11
11
 SALDO
HARGA
JUMLAH
SATUAN
12,500,000 200000000
12,500,000 112500000
12,500,000 125000000
12,500,000 250000000
12,500,000 225000000
12,500,000 125000000
12,500,000 75000000
12,500,000 75000000
12,600,000 189000000
12,600,000 138600000

12,600,000 138600000
12,400,000 136400000
275000000