PD Cahaya

Neraca Sisa
Per 31 Des 2020

Nomor Account Name D

Cash Rp 56,800,000.00

Account receivable
Rp 10,650,000.00

Note Receivable
Rp 47,800,000.00

Merchandise inventory
Rp 32,350,000.00

Office Equipment
Rp 65,500,000.00
Accumulated depreciation of
equipment
Shop equipment Rp 115,000,000.00
Accumulated depreciation of Shop
equipment

Building
Rp 165,000,000.00
Accumulated depreciation of
Building

Account payable
Owner's Capital
Withdrawal
Rp 32,500,000.00

Sales

Sales discount
Rp 36,800,000.00
Interest income
Purchase
Rp 120,200,000.00
Purchase return
purchase discount

Utilities expense
Rp 11,500,000.00
insurance expense
Salaries expense
Rp 42,500,000.00
building maintenance expense Rp 32,650,000.00
Saldo/balance Rp 769,250,000.00
 Transaksi selama bulan desember :

2 Des

C 4 des
5 des

6 Des

7 Des

8 Des

9 Des

13 Des
Rp 37,300,000.00
13 Des

13 Des
Rp 79,000,000.00
13 Des

15 Des
Rp 82,500,000.00
16 Des
Rp 13,400,000.00
Rp 100,000,000.00
17 Des

19 Des
Rp 450,000,000.00
20 Des

Rp 1,770,000.00 21 Des

22 Des

Rp 2,800,000.00 24 Des

25 Des
Rp 2,480,000.00
26 Des
 30 Des

Rp 769,250,000.00
Transaksi selama bulan desember :

pembelian barang dagangan dari UD GERHANA dengan syarat 5/10,n/30 senilai Rp

9.000.000 (faktur nomor B1414)
Dibayar beban listrik dan telpon sebesar Rp 1.500.000 (bukti no BKK 1)
Diterima pelunasan sebagian utang bulan lalu sebesar Rp 5.000.000
pembelian barang dagang dari PT MUMBA dengan syarat 3/10,n/EOM (faktur no
B1809) senilai Rp 8.000.000
penjualan barang dagangan pada VANESSA dengan syarat 2/10,n/30 (faktur no 1333)
seharga Rp 15.000.000
Pembelian perlengkapan kantor secara kredit dari ATK JAYA dengan syarat n/EOM
seharga Rp 5.550.000 (faktur nomor C1555)
Penjualan barang dagang secara tunai kepada Ny ATTA seharga Rp 2.750.000 (bukti
transaksi no 02/BKM)

Dilunasi faktur dari transaksi dengan UD gerhana

VANESSA melunasi Faktur Nomor J 1333, dengan bukti transaksi Nomor 06/BKM

Pengembalian barang dagangan dari MUMBA karena rusak senilai Rp 1.000.000

Penjualan barang dagangan secara kredit kepada SONYA seharga Rp 4.000.000 dengan
syarat 3/10,n/30 (faktur Nomor 1717)

Dilunasi Transaksi dengan MUMBA (ada retur)

Pembayaran premi asuransi kebakaran sebesar Rp 3.000.000, dengan bukti transaksi no

04/BKK

pembelian barang dagangan dari Toko GERHANA dengan syarat 5/10,n/30 (faktur
nomor B1313) sebesar Rp 15.000.000
Diterima pelunasan dari SONYA (faktur nomor J 1717) dengan bukti transaksi Nomor
02/BKM
Dibayar sebagian utang kepada ATK JAYA senilai Rp 1.000.000, bukti transaksi nomor
BKK 05
Penjualan tunai senilai Rp 4.650.000 dengan bukti transaksi nomor 02/BKM
Pembelian barang dagangan dari toko MUMBA seharga Rp 7.000.000 dengan syarat
3/10 ,n/eom (faktur nomor B1999)
Pembayaran gaji karyawan sebesar Rp 8.000.000 dengan bukti transaksi 06/BLKK
Penjualan barang dagangan kepada NONA SHANIA dengan syarat 5/10,n/30 (Faktur
nomor J1666() seharga Rp 15.000.000
Diterima hasil penjualan tunai barang senilai Rp 10.000.000 dari jumlah tersebut pembeli
diberikan potongan 2.500.000 sehingga hanya membayar Rp 7.500.000
Pembelian tunai barang dagangan dari TOKO ULALA senilai Rp 5.500.000 dengan bukti transaksi
nomor 04 BKK
PJ
CPJ
CRJ

PJ

SJ

PJ

SJ

CPJ
CRJ

General Journal

SJ

General Journal

CPJ

PJ

CRJ

CPJ
CRJ

PJ
CPJ

SJ

CRJ
CPJ
 PD Berseri
Purchase journal (PJ)

Date Accoun
Term Of
Notes Ref
Payment
Month Date Purchase

Dec 2 UD GERHANA 5/10,n/30 Rp 9,000,000.00

Dec 6 PT MUMBA 3/10,n/EOM Rp 8,000,000
Dec 8 ATK JAYA n/EOM
Dec 17 Toko GERHANA 5/10,n/30 Rp 15,000,000.00
Dec 22 Toko MUMBA 3/10 ,n/eom Rp 7,000,000.00

Rp 39,000,000.00
 PD Berseri
Purchase journal (PJ)

Account of Debit account of credit

Sundry account
Supplies Account payable
ref Account Amount
Rp 9,000,000.00
Rp 8,000,000.00
Equipment Rp 5,550,000.00 Rp 5,550,000.00
Rp 15,000,000.00
Rp 7,000,000.00

Rp 44,550,000.00
 Sales Journal
PD Berseri

Date Invoice /
evidence Debitor or notes Ref Term of payment
number
Month Date
dec 7 1333 VANESSA v 2/10,n/30
dec 13 1717 SONYA v 3/10,n/30
dec 25 J1666 NONA SHANIA v 5/10,n/30
 Acc. Receivable = D

Sales = C
Rp 15,000,000.00
Rp 4,000,000.00
Rp 15,000,000.00

Rp 34,000,000.00
 PD Berseri
Cash Receipt Journal

Tanggal Account of debit

Evidence number Note Ref
Month date Cash

Dec 5 Pelunasan utang November

Dec 9 02/BKM Ny ATTA
Dec 13 J1333 06/BKM VANESSA
Dec 19 J1717 SONYA (pelunasan utang)
Dec 21 02/BKM Penjualan tunai
Dec 26 Penjualan tunai

Rp -
 PD Berseri
ash Receipt Journal

Account of debit Account of credit

Sundry account
Sales discount Acc receivable Sales
Account name Amount
Rp 5,000,000.00
Rp 2,750,000
Rp 300,000.00 Rp 14,700,000.00
Rp 400,000.00 Rp 3,600,000.00
Rp 4,650,000 sales Rp 4,650,000.00
Rp 2,500,000.00 Rp 7,500,000

Rp 3,200,000.00 Rp 23,300,000.00
 PD Berseri
Cash Payment Journal

Date Account of Debit

Evidence
Notes Ref
Number
Month Date Purchase

dec 4 BKK 1 Utilities Payment

dec 13 B1414 UD Gerhana

dec 16 Insurance Payment

BKK 04
dec 20 BKK 05 ATK JAYA
dec 24 BLKK 06 Salaries payment
dec 30 BKK 04 Barang dagang Rp 5,500,000.00
 PD Berseri
Cash Payment Journal

Account of Debit Account of Credit

Sundry account Purchase

Account Payable Cash
Discount
Account Amount
Utilities Expense Rp 8,000,000.00 Rp 8,000,000.00
Rp 9,000,000.00 Rp 9,000,000.00 (telat)

Insurance Expense Rp 3,000,000.00 Rp 3,000,000.00

Rp 1,000,000.00 Rp 1,000,000.00
Salaries Expense Rp 8,000,000.00 Rp 8,000,000.00
Rp 5,500,000.00

Rp 34,500,000.00
 PD CAHAYA
General ledger

Date
Notes ref Debit Credit
month date
Dec 13 MUMBA (return) Rp 1,000,000.00
Dec 15 MUMBA (payment) Rp 6,790,000.00
Recapitulation of Purchase Journal
Account Account
account name Debit
number number

Recapitulation of Sales Journal

Account Account
Account name Debit
number number

Recapitulation of cash receipt journal

Account Account
Debit
number number

Recapitulation of cash payment journal

Account Account
Debit
number number
Recapitulation of general journal
Account Account
Debit
number number
acount name Credit

Account name Credit

Credit

Credit
Credit
Nama :
Alamat :
Account Payable of subsidiary ledger
Date
Notes Ref Debet Credit
Month Date

Nama :
Alamat :
Account Payable of subsidiary ledger
Date
Notes Ref Debet Credit
Month Date

Nama :
Alamat :
Account Payable of subsidiary ledger
Date
Notes Ref Debet Credit
Month Date
Nama :
Alamat :
Account receivable of subsidiary ledger
Date
Notes Ref Debet Credit
Month Date

Nama :
Alamat :
Account receivable of subsidiary ledger
Date
Notes Ref Debet Credit
Month Date

Nama :
Alamat :
Account receivable of subsidiary ledger
Date Notes
Ref Debet Credit
Month Date

Nama :
Alamat :
Account receivable of subsidiary ledger
Date
Notes Ref Debet Credit
Month Date
 Balance
Debit

Balance
Debit Credit

Balance
Debit Credit
 Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
Cash
Date
Notes Ref Debet Credit
Month Date

Acc Receivable
Date
Notes Ref Debet Credit
Month Date

Note receivable
Date
Notes Ref Debet Credit
Month Date

Merchandise inventory
Date
Notes Ref Debet Credit
Month Date

Office equipment
Date
Notes Ref Debet Credit
Month Date
Accumulated dep of off equip
Date
Notes Ref Debet Credit
Month Date

Shop Equipment
Date
Notes Ref Debet Credit
Month Date

Accumulated dep of Shop equip

Date
Notes Ref Debet Credit
Month Date

Building
Date
Notes Ref Debet Credit
Month Date

Accumulated dep of Building equip

Date
Notes Ref Debet Credit
Month Date

Account Payable
Date
Notes Ref Debet Credit
Month Date
Capital
Date
Notes Ref Debet Credit
Month Date

Withdrawal
Date
Notes Ref Debet Credit
Month Date

Sales
Date
Notes Ref Debet Credit
Month Date

Sales discount
Date
Notes Ref Debet Credit
Month Date

Interest Income
Date
Notes Ref Debet Credit
Month Date

PUrchase
Date
Notes Ref Debet Credit
Month Date
Purchase return
Date
Notes Ref Debet Credit
Month Date

Purchase discount
Date
Notes Ref Debet Credit
Month Date

Utilities expense
Date
Notes Ref Debet Credit
Month Date

Insurance expense
Date
Notes Ref Debet Credit
Month Date

Salaries expense
Date
Notes Ref Debet Credit
Month Date
Building maintenance expense
Date
Notes Ref Debet Credit
Month Date

Date
Notes Ref Debet Credit
Month Date
 Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
 Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
 Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
 Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit

Balance
Debit Credit
 Balance
Debit Credit

Balance
Debit Credit
 PD CAHAYA
Neraca Sisa
Januari 2021

Nomor nama Akun Debit

Credit