DOKUMEN NEGARA Paket

1
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UJIAN NASIONAL
TAHUN PELAJARAN 2015/2016

SOAL PRAKTIK KEJURUAN

Satuan Pendidikan : Sekolah Menengah Kejuruan (SMK)

Kompetensi Keahlian : Akuntansi
Kode : 6018
Alokasi Waktu : 8 jam
Bentuk Soal : Penugasan Perorangan

I. PETUNJUK
A. PETUNJUK UMUM
1. Tulislah terlebih dahulu Nomor Kode dan Nomor Peserta anda pada lembar jawaban
yang disediakan.
2. Periksa dan bacalah soal praktik sebelum anda menjawabnya.
3. Telitilah perlengkapan lembar soal dan lembar jawaban yang telah disediakan.
4. Laporkan kepada pengawas apabila terdapat kekurangan data/ lembar soal dan lembar
jawaban.jakan pada lembar jawaban yang disediakan dengan ballpoint yang berwarna
hitam (jangan menggunakan pulpen).
5. Lembar soal tidak boleh dicoret-coret.
6. Lembar soal harus dikumpulkan kembali beserta lembar jawaban.
7. Periksa kelengkapan lembar soal.
8. Cermati petunjuk/ informasi yang terdapat dalam lembar soal.
9. Kerjakan dengan teliti, cepat dan tepat.

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 PETUNJUK MENYELESAIKAN SOAL PRAKTIK
MENYELESAIKAN SIKLUS AKUNTANSI

1. Cermati angka-angka terdapat dalam Neraca Saldo Sebelum Penyesuaian per 31 Desember
2013
2. Perhatikan informasi tentang penyesuaian akhir periode 2010
3. Berdasarkan semua informasi yang tersedia tersebut di atas kerjakan tugas-tugas berikut ini :
a. Menyusun jurnal penyesuaian (adjusting entries) dan posting ke buku besar
b. Menyelesaikan kertas kerja (worksheet) sepuluh kolom
c. Menyusun laporan keuangan: Laporan Laba-Rugi, Laporan Perubahan Ekuitas, Neraca, dan
Laporan Arus Kas (metode tidak langsung)
d. Menyusun Jurnal Penutup (closing entries) dan posting ke buku besar
e. Menyusun neraca saldo setelah penutupan (post closing trial balance)
4. Waktu yang dialokasikan untuk tugas ini adalah 180 menit (3 jam)
5. Kerjakan dengan teliti, cepat dan rapi.

BOBOT PENILAIAN

Perincian bobot penilaian sebagai berikut :

No. Tugas-tugas Skor Maks
1. Jurnal Penyesuaian (Adjustment Entries) 15
2. Kertas Kerja (Worksheet) 20
3. Laporan Keuangan 40
4. Jurnal Penutup 5
5. Neraca Saldo Setelah Penutupan 5
6. Posting Jurnal Penyesuaian & Jurnal Penutup 5
8. Ketelitian, Kerapian, Kebersihan 10
Total 100

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 PT PRIMA ELEKTRONIK

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 NERACA SALDO SEBELUM PENYESUAIAN
31 DESEMBER 201

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 402.540.700
1-1200 Petty Cash Rp 5.000.000
1-1300 Accounts Receivable Rp 447.025.000
1-1400 Allowance for Doubtful Debt Rp 6.200.000
1-1500 Merchandise Inventory Rp 106.710.000
1-1600 Store Supplies Rp 6.480.000
1-1700 Prepaid Rent Rp 4.000.000
1-1800 Prepaid Insurance Rp 5.400.000
1-1900 Prepaid Income Tax Rp 31.378.600
1-2100 Stock Invesment Rp 135.000.000
1-3100 Land Rp 192.500.000
1-3200 Building at Cost Rp 768.000.000
1-3300 Building Accumulated Depr. Rp 117.760.000
1-3400 Vehicle at cost Rp 258.000.000
1-3500 Vehicle Accumulated Depr. Rp 94.395.000
1-3600 Equipment Rp 220.800.000
1-3700 Equipment Accumulated Depr. Rp 77.720.000
2-1100 Credit Card 0
2-1200 Accounts Payable Rp 420.963.000
2-1300 Accrued Expense Rp -
2-1400 Income Tax Payable 0
2-1500 PPN Payable Rp 19.200.000
2-1600 PPN Outcome Rp 42.780.000
2-1700 PPN Income Rp 22.658.000
2-1800 Dividen Payable Rp 2.000.000
2-2100 Bank Mandiri Loan Rp 225.000.000
3-1100 Common Stock Rp 1.000.000.000
3-1200 Retained Earning Rp 350.585.800
3-1400 Income Summary
4-1100 Sales of Merchandise Rp 1.998.300.000
4-1200 Freight Collected Rp 260.000
4-1300 Sales Discount Rp 11.592.000
4-1400 Sales Return Rp 10.500.000
5-1100 Cost of Goods Sold Rp 1.482.670.000
5-1200 Freight Paid Rp 5.810.500
6-1100 Advertising Expenses Rp 13.325.000
Telepon, Water and Electricity
6-1200 Rp 21.780.000
Expense
6-1300 Rent Expense Rp 5.500.000
6-1400 StoreSupplies Expense Rp 7.400.000
6-1500 Maintenance and Repair Expense Rp 7.375.000
6-1600 Bad Debt Expense
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 6-1700 Depreciation Expenses Rp 78.705.000
6-1800 Insurance Expense Rp 1.800.000
6-1900 Wages & Salaries Expense Rp 104.500.000
8-1100 Interest Income Rp 4.800.000
8-1200 Deviden Income Rp 5.700.000
8-1300 Late Fees Collected Rp 836.000
9-1100 Interest Expense Rp 5.800.000
9-1200 Bank Service Charge Rp 3.500.000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750.000
9-1600 Late Fee Expense
AMOUNT Rp 4.366.499.800 Rp 4.366.499.800

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 Dokumen 28
BM No. : BM12-2
Jalan Jendral Soedirman 99, Jakarta Tanggal : 31 Desember 2015

BUKTI MEMORIAL

Kepada Teknisi Akuntansi

Dari Sita Yuaniasih
Isi Memo Diterima rekening koran dari Bank bahwa bank telah mendebet
kita bea administrasi sebesar Rp 75.000,00 dan telah mengkredit kita
pendapatan bunga Rp. 480.000,00

Direktur, Kabag. Keuangan, Dibukukan oleh,

(Ahmad, SE ) (Sita Yuniasih, SE,. Akt.) ( )

Dokumen 29
Memorial : BM12-3
Jalan Jendral Soedirman 99, Jakarta Tanggal : 31 Desember 2015
Jalan Jendral Soedirman 99, Jakarta

BUKTI MEMORIAL
Kepada Teknisi Akuntansi
Dari Sita Yuaniasih
Isi Memo Beban yang belum dibayar hingga 31 Desember 2015 adalah:
Gaji Karyawan Rp 9.500.000,00
Listrik, air dan telepon Rp 1.300.000,00

Direktur, Kabag. Keuangan, Dibukukan oleh,

(Ahmad, SE ) (Sita Yuniasih, SE,. Akt.) ( )

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 Dokumen 30
BM No. : BM12-4
Jalan Jendral Soedirman 99, Jakarta Tanggal : 31 Desember 2015

BUKTI MEMORIAL

Kepada Teknisi Akuntansi

Dari Sita Yuaniasih
Isi Memo Data penyesuaian akhir periode:
Beban Asuransi Rp 300.000,00
Beban Sewa Rp 500.000,00
Perlengkapan Toko yang terpakai Rp 3.335.000
Taksiran Kerugian Piutang sebesar 3% dari saldo piutang akhir periode

Direktur, Kabag. Keuangan, Dibukukan oleh,

(Ahmad, SE ) (Sita Yuniasih, SE,. Akt.) ( )

Dokumen 31
Memorial : BM 12-5
Jalan Jendral Soedirman 99, Jakarta
Tanggal : 31 Desember 2015
Jalan Jendral Soedirman 99, Jakarta

BUKTI MEMORIAL
Kepada Teknisi Akuntansi
Dari Sita Yuaniasih
Isi Memo Data penyusutan aktiva tetap bulan Desember 2015:
Penyusutan Gedung Rp 2.560.000,00
Penyusutan Kendaraan Rp 3.255.000,00
Penyusutan Peralatan Rp 1.340.000,00

Direktur, Kabag. Keuangan, Dibukukan oleh,

(Ahmad, SE ) (Sita Yuniasih, SE,. Akt.) ( )

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 Dokumen 32
BM No. : BM 12-6
Jalan Jendral Soedirman
99, Jakarta Tanggal : 31 Desember 201

BUKTI MEMORIAL

Kepada Teknisi Akuntansi

Dari Sita Yuaniasih
Isi Memo 1. Oleh karena pencatatan PPN Income dan PPN Outcome sesuai
faktur pajak standar, maka kedua akun tersebut dapat segera
ditutup saldonya dipindahkan ke PPN Payable
2. Hitung Pajak Penghasilan (PPh) badan dengan cara:
* Koreksi fiskal tidak diperlukan.
* Dasar Pengenaan Pajak adalah tarif tunggal sebesar 28%
* Catat PPh ke dalam Income Tax Expense (perhitungkan prepaid income tax)

Direktur, Kabag. Keuangan, Dibukukan oleh,

(Ahmad, SE ) (Sita Yuniasih, SE,. Akt.) ( )

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 PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 201

Debit Credit
Invoice
Date Description Ref Account
No. Cash In Bank Sales Discount Acc. No Amount Acc. No Amount
Receivable
2 BKM12-1 PT Karya Sejati Rp 92.708.000 Rp 1.892.000 Rp 94.600.000 - -
15 BKM12-2 Toko Indah Rp 118.800.000 Rp 118.800.000
16 NK-01 Penjualan Tunai Rp 116.215.000 5-1100 Rp 98.200.000 4-1100 Rp 105.600.000
2-1600 Rp 10.560.000
1-1500 Rp 98.200.000
4-1200 Rp 55.000
27 BKM12-3 Piutang dihapuskan Rp 3.450.000 1-1400 Rp 3.450.000
29 BKM12-4 Toko Persada Rp 84.436.000 Rp 83.600.000 8-1300 Rp 836.000

Rp 415.609.000 Rp 1.892.000 Rp 98.200.000 Rp297.000.000 Rp 218.646.000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1100 Rp415.609.000 1-1300 Rp 297.000.000
4-1300 Rp 1.892.000 4-1100 Rp 105.600.000
5-1100 Rp 98.200.000 2-1600 Rp 10.560.000
1-1500 Rp 98.200.000
1-1400 Rp 3.450.000
8-1300 Rp 836.000

Rp 515.701.000 Rp515.701.000

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 PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 201
Debit Credit
Invoice
Date Description Ref Account Other Other
No. Cash in Bank
Payable Acc. No. Amount Acc. No. Amount
1 BKK12-1 Gaji Karyawan 2-1300 Rp 9.500.000 Rp 9.500.000
10 BKK12-2 PT Galaxy Elektronik Rp 85.800.000 Rp 85.800.000
17 BKK12-3 Hutang Dividen 2-1800 Rp 3.500.000 Rp 3.500.000
19 BKK12-4 Pembayaran Kartu Kredit 2-1100 Rp 5.500.000 Rp 5.500.000
20 BKK12-5 Pembayaran Hutang 2-2100 Rp 25.000.000 Rp 27.500.000
9-1100 Rp 2.500.000
30 BKK12-6 Pengisian Kas Kecil 6-1100 Rp 825.000 Rp 3.700.000
2-1300 Rp 700.000
2-1300 Rp 600.000
1-1600 Rp 700.000
6-1500 Rp 875.000
Rp 85.800.000 Rp 49.700.000 Rp 135.500.000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
2-1200 Rp 85.800.000 1-1100 Rp 135.500.000
2-1300 Rp 10.800.000
2-1800 Rp 3.500.000
2-1100 Rp 5.500.000
2-2100 Rp 25.000.000
9-1100 Rp 2.500.000
6-1100 Rp 825.000
1-1600 Rp 700.000
6-1500 Rp 875.000
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 Rp 135.500.000 Rp 135.500.000

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 PT PRIMA ELEKTRONIK
PETTY CASH
DESEMBER 201

Invoice Debit Credit

Date Description
No. Acc. No Amount Petty Cash
1 VKK12-1 Advertising Expense 6-1100 Rp 825.000 Rp 825.000
Telepon, Water, and Electricity
2 VKK12-2 2-1300 Rp 700.000 Rp 700.000
Expense
Telepon, Water, and Electricity
4 VKK12-3 2-1300 Rp 600.000 Rp 600.000
Expense
8 VKK12-4 Store Supplies 1-1600 Rp 700.000 Rp 700.000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 875.000 Rp 875.000

Rp 3.700.000 Rp 3.700.000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 825.000 1-1200 Rp 3.700.000
2-1300 Rp 1.300.000
1-1600 Rp 700.000
6-1500 Rp 875.000

Total Rp 3.700.000 Rp 3.700.000

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 GENERAL JOURNAL
DESEMBER, 201
( Dalam Rupiah )
INVOICE POST
DATE
NO
ACCOUNT DEBITED
REF DEBIT CREDIT

31 BM 12-2 PENYESUAIAN 480.000,00

DES Interes Revenue 480.000,00
Bank Service Charge 75.000,00
Cash In Bank 75.000,00

31 BM 12-3 WAGE AND SALARIES EXPENSE 9.500.000,00

Telepon, Water and Electricity Expense 1.300.000,00
ACCRUED PAYABLE 10.800.000,00

31 BM 12-4 INSURANCE EXPENSE 300.000,00

REND EXPENSE 500.000,00
STORE SUPPLIES EXPENSE 3.335.000,00
BADT DEBT EXPENSE 7.210.750,00
PREPAID INSURANCE 300.000,00
PREPAID REND 500.000,00
STORE SUPPLIES 3.335.000,00
ALLOWANCE FOR DAOUBT DEBT 7.210.750,00

BM 12- 5 Depreciation Expenses 7.095.000,00

BUILDING ACC. DEPP 2.500.000,00
VIHICLE ACC DEPP 3.255.000,00
EQUIPMENT ACC DEPP 1.340.000,00

31 BM 12-6 PPN OUTCOME 42.780.000,00

PPN Income 22.658.000,00
PPN Payable 20.122.000,00
Income tax Expense 54.861.937,50
Prepaid income tax 31.378.600,00
Income Tax Payable 23.483.337,50
31 Amount 127.437.687,50 127.437.687,50

GENERAL JOURNAL

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 DESEMBER, 2015
( Dalam Rupiah )
INVOICE POST
DATE
NO
ACCOUNT DEBITED
REF DEBIT CREDIT

31 BM 12-2 PENUTUP 480.000,00

DES Interes Revenue 480.000,00
Bank Service Charge 75.000,00
Cash In Bank 75.000,00

31 BM 12-3 WAGE AND SALARIES EXPENSE 9.500.000,00

Telepon, Water and Electricity Expense 1.300.000,00
ACCRUED PAYABLE 10.800.000,00

31 BM 12-4 INSURANCE EXPENSE 300.000,00

REND EXPENSE 500.000,00
STORE SUPPLIES EXPENSE 3.335.000,00
BADT DEBT EXPENSE 7.210.750,00
PREPAID INSURANCE 300.000,00
PREPAID REND 500.000,00
STORE SUPPLIES 3.335.000,00
ALLOWANCE FOR DAOUBT DEBT 7.210.750,00

BM 12- 5 Depreciation Expenses 7.095.000,00

BUILDING ACC. DEPP 2.500.000,00
VIHICLE ACC DEPP 3.255.000,00
EQUIPMENT ACC DEPP 1.340.000,00

31 BM 12-6 PPN OUTCOME 42.780.000,00

PPN Income 22.658.000,00
PPN Payable 20.122.000,00
Income tax Expense 54.861.937,50
Prepaid income tax 31.378.600,00
Income Tax Payable 23.483.337,50
31 Amount 127.437.687,50 127.437.687,50

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 .................................................
WORK SHEET, PER 31 DESEMBER 201
( Dalam Rupiah )
TRIAL BALANCE ADJUSMENT ADJUSMENT TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACCOUNT NAME
Acc. No DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

1-1100 Cash in Bank 402.540.700 - 480.000 75.000 402.945.700 402.890.700

1-1200 Petty Cash 5.000.000 - 5.000.000 5.000.000
1-1300 Accounts Receivable 447.025.000 - 447.025.000 447.025.000
1-1400 Allowance for Doubtful Debt - 6.200.000 7.210.750 13.410.750 13.410.750
1-1500 Merchandise Inventory 106.710.000 - 106.710.000 106.160.000
1-1600 Store Supplies 6.480.000 - 3.335.000 3.145.000 3.145.000
1-1700 Prepaid Rent 4.000.000 - 500.000 3.500.000 3.500.000
1-1800 Prepaid Insurance 5.400.000 - 300.000 5.100.000 5.100.000
1-1900 Prepaid Income Tax 31.378.600 - 31.378.600 0 0
1-2100 Stock Invesment 135.000.000 - 135.000.000 135.000.000
1-3100 Land 192.500.000 - 192.500.000 192.500.000
1-3200 Building at Cost 768.000.000 - 768.000.000 768.000.000
1-3300 Building Accumulated Depr. - 117.760.000 2.500.000 120.260.000 120.260.000
1-3400 Vehicle at cost 258.000.000 - 258.000.000 258.000.000
1-3500 Vehicle Accumulated Depr. - 94.395.000 3.255.000 97.650.000 97.650.000
1-3600 Equipment 220.800.000 - 220.800.000 220.800.000
1-3700 Equipment Accumulated Depr. - 77.720.000 1.340.000 79.060.000 79.060.000
2-1100 Credit Card - 0
2-1200 Accounts Payable - 420.963.000 420.963.000 420.963.000
2-1300 Accrued Expense - 0 10.800.000 10.800.000 10.800.000
2-1400 Income Tax Payable - 0 23.483.338 23.483.338 23.483.338
2-1500 PPN Payable - 19.200.000 20.122.000 39.322.000 39.322.000
2-1600 PPN Outcome - 42.780.000 42.780.000
2-1700 PPN Income 22.658.000 - 22.658.000
2-1800 Dividen Payable - 2.000.000 2.000.000 2.000.000
2-2100 Bank Mandiri Loan - 225.000.000 225.000.000 225.000.000

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3-1100 Common Stock - 1.000.000.000 1.000.000.000 1.000.000.000
3-1200 Retained Earning - 350.585.800 350.585.800 350.585.800
3-1300 Income Summary - -
4-1100 Sales of Merchandise - 1.998.300.000 1.998.300.000 1.998.300.000
4-1200 Freight Collected - 260.000 260.000 205.000
4-1300 Sales Discount 11.592.000 - 11.592.000 11.592.000
4-1400 Sales Return 10.500.000 - 10.500.000 10.500.000
5-1100 Cost of Goods Sold 1.482.670.000 - 1.482.670.000 1.483.220.000
5-1200 Freight Paid 5.810.500 - 5.810.500 5.810.500
6-1100 Advertising Expenses 13.325.000 - 13.325.000 13.325.000
6-1200 Telepon, Water and Electricity Exp 21.780.000 - 1.300.000 23.080.000 23.080.000
6-1300 Rent Expense 5.500.000 - 500.000 6.000.000 6.000.000
6-1400 Store Supplies Expense 7.400.000 - 3.335.000 10.735.000 10.735.000
6-1500 Maintenance and Repair Expense 7.375.000 - 7.375.000 7.375.000
6-1600 Bad Debt Expense 0 - 7.210.750 7.210.750 7.210.750
6-1700 Depreciation Expenses 78.705.000 - 7.095.000 85.800.000 85.800.000
6-1800 Insurance Expense 1.800.000 - 300.000 2.100.000 2.100.000
6..1900 Wages & Salaries Expense 104.500.000 - 9.500.000 114.000.000 114.000.000
8-1100 Interest Income - 4.800.000 480.000 5.280.000 5.280.000
8-1200 Deviden Income - 5.700.000 5.700.000 5.700.000
8-1300 Late Fees Collected - 836.000 836.000 836.000
9-1100 Interest Expense 5.800.000 - 5.800.000 5.800.000
9-1200 Bank Service Charge 3.500.000 - 75.000 3.575.000 3.575.000
9-1300 Income Tax Expense 0 - 54.861.938 54.861.938 54.861.938
9-1400 Gain/loss Sales Vehicle 0 -
9-1500 Miscellaneous Expense 750.000 - 750.000 750.000
9-1600 Late Fee Expense 0 -
127.437.68 127.437.68
AMOUNT 4.366.499.800 4.366.499.800 8 8 4.392.910.888 4.392.910.888 1.845.735.188 2.010.321.000 2.547.120.700 2.382.534.888
NETT PROFIT AFTER TAX 164.585.813 164.585.813
GRENT AMOUNT 2.010.321.000 2.010.321.000 2.547.120.700 2.547.120.700

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 ........................................
INCOME STATEMENT
PER 31 DESEMBER 201
NETT SALES
Sales of Merchandise
Sales Discount
Sales Return

NETT SALES
COST OF GOOD SILD
Cost of Goods Sold
Freight Paid
COST OF GOOD SILD
GROSS PROFIT
EXPENSE
Advertising Expenses
Telepon, Water and Electricity Exp
Rent Expense
Store Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Miscellaneous Expense
AMOUNT EXPENSES
NETT OPERATING PROFIT
OTHER OPERATING INCOME AND EXPENSE
OTHER OPERATING INCOME
Interest Income
Deviden Income
Late Fees Collected
Freight Collected
AMOUNT OTHER OPERATING INCOME
OTHER OPERATING EXPENSE
Interest Expense
Bank Service Charge
AMOUNT OTHER OPERATING EXPENSE
OTHER OPERATING INCOME
NETT PROFIT BIFORE TAX
Income Tax Expense
NETT PROFIT AFTER TAX

.................................................
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 RETAINED EARNING STATEMENT
DESEMBER, 201
( Dalam Rupiah )
Retained Earning
NETT PROFIT
DEVIDEN

Retained Earning

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 ..................................
BALANCE SHEET
PER 31 DESEMBER 201
ASSET
CURRENT ASSET
Cash in Bank 402.890.700
Petty Cash 5.000.000
Accounts Receivable 447.025.000
Allowance for Doubtful Debt 13.410.750
Book Volue Account
Receivable 433.614.250
Merchandise Inventory 106.160.000
Store Supplies 3.145.000
Prepaid Rent 3.500.000
Prepaid Insurance 5.100.000
Stock Invesment 135.000.000
AMOUNT CURRENT ASSET 1.094.409.950
FIXED ASSET
Land 192.500.000
Building at Cost 768.000.000
Building Accumulated Depr. 120.260.000
Book Volue Building At Cost 647.740.000
Vehicle at cost 258.000.000
Vehicle Accumulated Depr. 97.650.000
Book Volue Vihicle At Cost 160.350.000
Equipment 220.800.000
Equipment Accumulated Depr. 79.060.000
Book Volue Equipment 141.740.000
AMOUNT FIXED ASSET 1.142.330.000
AMOUNT ASSET 2.236.739.950
LIABILITIES AND CAPITAL
LIABILITIES
SHORT TERM LIABILITIES
Accounts Payable 420.963.000
Accrued Expense 10.800.000
Income Tax Payable 23.483.338
PPN Payable 39.322.000
Dividen Payable 2.000.000
AMOUNT SHOT TERM
LIABILITIES 496.568.338
LONG TERM LIABILITIES
Bank Mandiri Loan 225.000.000
AMOUNT LIABILITIES 721.568.338
CAPITAL
Common Stock 1.000.000.000
Retained Earning 350.585.800

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AMOUNT CAPITAL 1.350.585.800
AMOUNT LIABILITIES AND
CAPITAL 2.072.154.138

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 ........................................
CASH FLOW
PER 31 DESEMBER 20

GENERAL LEDGER
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Account : Cash in Bank Account Num : 1-1100
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 BALANCE 122.431.700,00
31 CRJ 415.609.000,00 538.040.700,00
31 CPJ 135.500.000,00 402.540.700,00

402.540.700,00

Account : Petty Cash Account Num : 1-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 BALANCE 5.000.000,00
31 PC 3.700.000,00 1.300.000,00
31 CPJ 3.700.000,00 5.000.000,00

5.000.000,00

Accounts
Account : Receivable Account Num : 1-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 389.400.000,00
31 366.175.000,00 755.575.000,00
31 297.000.000,00 458.575.000,00
31 11.550.000,00 447.025.000,00

447.025.000,00

Account : Allowance for Doubtful Debt Account Num : 1-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 2.750.000,00
31 CRJ 3.450.000,00 6.200.000,00

6.200.000,00

Account : Merchandise Inventory Account Num : 1-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-22/32
Des 1 Balance 270.800.000,00
31 GJ 9.400.000,00 13.200.000,00 267.000.000,00
31 PJ 239.780.000,00 506.780.000,00
31 SJ 301.870.000,00 204.910.000,00
31 CRJ 98.200.000,00 106.710.000,00

106.710.000,00

Account : Store Supplies Account Num : 1-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.780.000,00
31 CPJ 700.000,00 6.480.000,00

6.480.000,00

Account : Prepaid Rent Account Num : 1-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 4.000.000,00

4.000.000,00

Prepaid
Account : Insurance Account Num : 1-1800
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.400.000,00

5.400.000,00

Account : Prepaid Income Tax Account Num : 1-1900

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 31.378.600,00
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-23/32
 31.378.600,00

Account : Stock Invesment Account Num : 1-2100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 135.000.000,00

135.000.000,00

Account : Land Account Num : 1-3100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 192.500.000,00

192.500.000,00

Account : Building at Cost Account Num : 1-3200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 768.000.000,00

768.000.000,00 0,00

Account : Building Accumulated Depr. Account Num : 1-3300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 117.760.000,00

117.760.000,00

Account : Vehicle at cost Account Num : 1-3400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 258.000.000,00

258.000.000,00
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-24/32
Account : Vehicle Accumulated Depr. Account Num : 1-3500
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 94.395.000,00

94.395.000,00

Account : Equipment Account Num : 1-3600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 BALANCE 0,00 220.800.000,00

Account : Equipment Accumulated Depr. Account Num : 1-3700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 BALANCE 77.720.000,00

0,00 77.720.000,00

Account : Credit Card Account Num : 2-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.500.000,00
31 CPJ 5.500.000,00 0,00

Account : Accounts Payable Account Num : 2-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 257.400.000,00
31 CPJ 85.800.000,00 171.600.000,00
31 CPJ 263.883.000,00 435.483.000,00
31 GJ 14.520.000,00 420.963.000,00

420.963.000,00
Account : Accrued Expense Account Num : 2-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 10.800.000,00
31 CPJ 10.800.000,00 0,00

0,00 0,00

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-25/32

Account : Income Tax Payable Account Num : 2-1400
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des

Account : PPN Payable Account Num : 2-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 19.200.000,00

Account : PPN Outcome Account Num : 2-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 31 CRJ 10.560.000,00 10.560.000,00
31 SJ 33.270.000,00 43.830.000,00
31 GJ 1.050.000,00 42.780.000,00

0,00 42.780.000,00

Account : PPN Income Account Num : 2-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 31 PJ 23.978.000,00 23.978.000,00
31 GJ 1.320.000,00 22.658.000,00

22.658.000,00

Account : Dividen Payable Account Num : 2-1800

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.500.000
31 CPJ 3.500.000,00 2.000.000,00

0,00 2.000.000,00
Account : Bank Mandiri Loan Account Num : 2-2100
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 250.000.000
31 CPJ 25.000.000 225.000.000

0,00 225.000.000

Account : Common Stock Account Num : 3-1100

DATE DESCRIPTION REF DEBIT CREDIT BALANCE
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-26/32
 DEBIT CREDIT
Des 1 Balance 1.000.000.000

0 1.000.000.000

Account : Retained Earning Account Num : 3-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 350.585.800,00

0,00 350.585.800,00
Account : Income Summary Account Num : 3-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des

Account : Sales of Merchandise Account Num : 4-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 1.560.000.000
31 CRJ 105.600.000,00 1.665.600.000,00
31 SJ 332.700.000,00 1.998.300.000,00

0,00 #############

Account : Freight Collected Account Num : 4-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 31 SJ 205.000,00 205.000,00
31 CRJ 55.000,00 260.000,00

260.000,00
Account : Sales Discount Account Num : 4-1300
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 9.700.000,00
31 CRJ 1.892.000,00 11.592.000,00

11.592.000,00

Account : Sales Return Account Num : 4-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-27/32
Des 31 GJ 10.500.000,00 10.500.000,00

10.500.000,00

Account : Cost of Goods Sold Account Num : 5-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 1.092.000.000,00
31 9.400.000,00 1.082.600.000,00
31 301.870.000,00 1.384.470.000,00
31 98.200.000,00 1.482.670.000,00

1.482.670.000,00

Account : Freight Paid Account Num : 5-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.685.500,00
31 PJ 125.000,00 5.810.500,00

5.810.500,00 0,00

Account : Advertising Expenses Account Num : 6-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 12.500.000,00
31 CPJ 825.000,00 13.325.000,00

13.325.000,00

Account : Telepon, Water and Electricity Expense Account Num : 6-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 21.780.000,00

21.780.000,00

Account : Rent Expense Account Num : 6-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.500.000,00

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-28/32

 5.500.000,00

Account : Store Supplies Expense Account Num : 6-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 7.400.000,00

7.400.000,00

Account : Maintenance and Repair Expense Account Num : 6-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 6.500.000,00
31 CPJ 875.000,00 7.375.000,00

7.375.000,00

Account : Bad Debt Expense Account Num : 6-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des

0,00

Account : Depreciation Expenses Account Num : 6-1700

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 78.705.000,00

78.705.000,00

Account : Insurance Expense Account Num : 6-1800

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 1.800.000,00

Account : Wages & Salaries Expense Account Num : 6..1900

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-29/32
 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 104.500.000,00

Account : Interest Income Account Num : 8-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 4.800.000,00

0,00 4.800.000,00

Account : Deviden Income Account Num : 8-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 5.700.000,00

Account : Late Fees Collected Account Num : 8-1300

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 31 CRJ 836.000,00 836.000,00

0,00 836.000,00

Account : Interest Expense Account Num : 9-1100

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 3.300.000,00
31 CPJ 2.500.000,00 5.800.000,00

Account : Bank Service Charge Account Num : 9-1200

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 3.500.000,00

3.500.000,00

Account : Income Tax Expense Account Num : 9-1300

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-30/32
 BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des

Account : Gain/loss Sales Vehicle Account Num : 9-1400

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des

Account : Miscellaneous Expense Account Num : 9-1500

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Balance 750.000,00

750.000,00

Account : Late Fee Expense Account Num : 9-1600

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des

PT PRIMA ELEKTRONIK
NERACA SALDO PENUTUP
31 DESEMBER 2015

No. Account Name Account Debit Credit

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-31/32

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-32/32