BUKU BESAR PEMBANTU PIUTANG

Nama : Techno Computer

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal F-11/12 34,100,000
3 Pelunasan F-11/12 JKM 34,100,000 0
18 Penjualan Kredit F12-2 JPJ 188,100,000 188,100,000

Nama : Trans Computer

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal F-11/25 28,600,000
6 Penjualan Kredit F12-1 JPJ 286,000,000 314,600,000
7 Retur Penjualan F12-1 JU 55,000,000 259,600,000
12 Pelunasan F12-1 JKM 231,000,000 28,600,000
14 Pelunasan F-11/25 JKM 28,600,000 0

Nama : Mega Computer

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal F-11/10 19,800,000
25 Pelunasan F-11/10 JKM 19,800,000 0
27 Penjualan Kredit F12-3 JPJ 467,500,000 467,500,000

Nama : Prima Computer

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal F-11/14 3,300,000
SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT

SALDO
KREDIT
DAFTAR SALDO PIUTANG

NO AKUN NAMA DEBITUR JUMLAH (D)

F-11/12 Techno Computer 188,100,000
F-11/25 Trans Computer 0
F-11/10 Mega Computer 467,500,000
F-11/14 Prima Computer 3,300,000
TOTAL 658,900,000
BUKU BESAR PEMBANTU UTANG

Nama : PT MAKMUR JAYA

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal C.15234
9 Pelunasan C.15234 JKK 23,100,000
22 Pembelian Kredit A17 JP 439,560,000

Nama : CV Setia Budi

SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal F.1289
23 Pelunasan F.1289 JKK 17,600,000
29 Pembelian Kredit G11 JP 366,520,000

Nama : PT Lodan
SALDO
TANGGAL KETERANGAN REF DEBET KREDIT
DEBIT
Des Saldo Awal Fk.2011
6 Pelunasan Fk.2011 JPK 28,600,000
10 Pembelian Kredit F05 JP 331,100,000
11 Retur Pembelian F05 JU 45,100,000
18 Pelunasan F05 JKK 286,000,000
SALDO
KREDIT
23,100,000
0
439,560,000

SALDO
KREDIT
17,600,000
0
366,520,000

SALDO
KREDIT
28,600,000
0
331,100,000
286,000,000
0
DAFTAR SALDO UTANG

NO AKUN NAMA DEBITUR JUMLAH (K)

C.15234 PT Makmur Jaya 439,560,000
F.1289 CV Setia Abadi 366,520,000
Fk.2011 PT Lodan 0
TOTAL 806,080,000
BUKU BESAR

Nama : Cash In Bank (1-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JKM 586,900,000
31 JKK 378,300,000

Nama : Petty Cash (1-1200)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 KK 3,850,000

Nama : Account Receivable (1-1300)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JPP 941,600,000
31 JKM 313,500,000
31 JU 55,000,000

Nama : Allowance for Doutbful Debt (1-1400)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JKM 7,200,000

Nama : Merchandise Inventory (1-1500)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JP 1,033,800,000
31 JU 1,001,000,000
31 JU 44,500,000

Nama : Store Supplies (1-1600)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 KK 900,000

Nama : Prepaid Insurance (1-1700)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Prepaid Rent (1-1800)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Prepaid Tax (1-1900)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Equipment at Cost (1-2100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Equipment Accum Dep (1-2100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Account Payable (2-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JP 1,137,180,000
31 JU 45,100,000
31 JKK 355300000

Nama : Expense Payable (2-1200)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JKK 1,500,000
31 KK 975,000
Nama : Income Tax Payable (2-1300)
TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : PPN Payable (2-1400)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : PPN Outcome (2-1500)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JPJ 85,600,000
31 JU 5,000,000

Nama : PPN Income (2-1600)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JP 103,380,000
31 JKM 24,200,000

Nama : Bank Permata Loan (2-2100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JKK 16,000,000

Nama : Andrian Capital (3-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Deviden (3-1200)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
 31 800,000

Nama : Mr. Andrian Drawing (3-1300)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Sales (4-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JPP 856,000,000
31 JKM 242,000,000

Nama : Sales Return (4-1200)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JU 50,000,000

Nama : Cost of Goods Sold (5-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JU 911,400,000

Nama : Freight Paid (5-1200)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Advertising Expense (6-1000)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 KK 675,000

Nama : Tel & Elec. Expense (6-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
Nama : Store Supplies Expense (6-1200)
TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Bad Debt Expense (6-1300)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Depreciation Expense (6-1400)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Insurance Expense (6-1500)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Rent Expense (6-1600)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal

Nama : Wages & Salaries (6-1700)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JKK 2,500,000

Nama : Other Operating Expense (6-1800)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 KK 500,000

Nama : Interest Revenue (7-1100)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
Nama : Interest Expense (8-1100)
TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
31 JKK 3,000,000

Nama : Bank Service Charge (8-1200)

TANGGAL KETERANGAN REF DEBET KREDIT
Des Saldo Awal
 SALDO
DEBIT KREDIT
41,520,000
628,420,000
250,120,000

SALDO
DEBIT KREDIT
9,800,000
5,950,000

SALDO
DEBIT KREDIT
85,800,000
1,027,400,000
713,900,000
658,900,000

SALDO
DEBIT KREDIT
11,800,000
19,000,000

SALDO
DEBIT KREDIT
520,000,000
1,553,800,000
552,800,000
597,300,000

SALDO
DEBIT KREDIT
9,800,000
10,700,000
 SALDO
DEBIT KREDIT
15,300,000

SALDO
DEBIT KREDIT
21,300,000

SALDO
DEBIT KREDIT
15,000,000

SALDO
DEBIT KREDIT
63,300,000

SALDO
DEBIT KREDIT
16,500,000

SALDO
DEBIT KREDIT
69,300,000
1,206,480,000
1,161,380,000
806,080,000

SALDO
DEBIT KREDIT
3,900,000
2,400,000
1,425,000
 SALDO
DEBIT KREDIT

SALDO
DEBIT KREDIT
1,500,000

SALDO
DEBIT KREDIT

85,600,000
80,600,000

SALDO
DEBIT KREDIT

103,380,000
79,180,000

SALDO
DEBIT KREDIT
301,000,000
285,000,000

SALDO
DEBIT KREDIT
365,250,000

SALDO
DEBIT KREDIT
 800,000

SALDO
DEBIT KREDIT
25,400,000

SALDO
DEBIT KREDIT
503,300,000
1,359,300,000
1,601,300,000

SALDO
DEBIT KREDIT

50,000,000

SALDO
DEBIT KREDIT
314,100,000
1,225,500,000

SALDO
DEBIT KREDIT
8,800,000

SALDO
DEBIT KREDIT
4,200,000
4,875,000

SALDO
DEBIT KREDIT
8,700,000
 SALDO
DEBIT KREDIT
4,750,000

SALDO
DEBIT KREDIT
15,100,000

SALDO
DEBIT KREDIT
16,500,000

SALDO
DEBIT KREDIT
14,300,000

SALDO
DEBIT KREDIT
23,300,000

SALDO
DEBIT KREDIT
36,300,000
38,800,000

SALDO
DEBIT KREDIT
9,300,000
9,800,000

SALDO
DEBIT KREDIT
6,100,000
 SALDO
DEBIT KREDIT
9,480,000
12,480,000

SALDO
DEBIT KREDIT
6,600,000
 PD ANGKASA
Neraca Saldo
Per 31 Desember 2010

NO AKUN NERACA SALDO

1-1100 Cash in bank 250,120,000
1-1200 Petty Cash 5,950,000
1-1300 Account Receivable 658,900,000
1-1400 Allowance for doutbful debt 19,000,000
1-1500 Merchandise Inventory 597,300,000
1-1600 Store Supplies 10,700,000
1-1700 Prepaid Insurance 15,300,000
1-1800 Prepaid Rent 21,300,000
1 1900 Prepaid Tax 15,000,000
1 2100 Equipment at Cost 63,300,000
1 2110 Equipment Accum Dep 16,500,000
2-1100 Account Payable 806,080,000
2-1200 Expense Payable 1,425,000
2-1300 Income Tax Payable
2-1400 PPN Payable 1,500,000
2-1500 PPN Outcome 80,600,000
2-1600 PPN Income 79,180,000
2 2100 Bank Permata Loan 285,000,000
3-1100 Mr. Andrian Capital 365,250,000
3-1200 Deviden 800,000
3-1300 Mr. Andrian Drawing 25,400,000
4-1100 Sales 1,601,300,000
4-1200 Sales Return 50,000,000
5-1100 Cost of goods sold 1,225,500,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expense 4,875,000
6-1100 Tel & Elec. Expense 8,700,000
6-1200 Store Supplies Expense 4,750,000
6-1300 Bad Debt Expense 15,100,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 14,300,000
6-1600 Rent Expense 23,300,000
6-1700 Wage & Salaries Expense 38,800,000
6-1800 Other Operating Expense 9,800,000
7-1100 Interest Revenue 6,100,000
8-1100 Interest Expense 12,480,000
8-1200 Bank Service Charge 6,600,000
8-1300 Income Tax Expense
TOTAL 3,182,755,000 3182755000