Excel Akunting - PT Prima 2016 lengkap_2.xlsx
February 18, 2018 | Author: Ade Bsb | Category: N/A
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PT PRIMA ELEKTRONIK
PETTY CASH Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BKM BKK
URAIAN
AKUN DB
AKUN KR
KAS DEBIT -
Page 1
IMA ELEKTRONIK
PETTY CASH
riode 31 Desember 2015 KAS KREDIT
SALDO -
Page 2
5,000,000 5,000,000 -
PT PRIMA ELEKTRONIK
PETTY CASH Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BKM BKK
URAIAN
Page 3
AKUN DB
AKUN KR
KAS DEBIT
IMA ELEKTRONIK
PETTY CASH
riode 31 Desember 2015 KAS KREDIT
SALDO Page 4
PT PRIMA ELEKTRONIK
PETTY CASH Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BKM BKK
URAIAN
Page 5
AKUN DB
AKUN KR
KAS DEBIT
IMA ELEKTRONIK
PETTY CASH
riode 31 Desember 2015 KAS KREDIT
SALDO Page 6
PT PRIMA ELEKTRONIK
PETTY CASH Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BKM BKK
URAIAN
Page 7
AKUN DB
AKUN KR
KAS DEBIT
IMA ELEKTRONIK
PETTY CASH
riode 31 Desember 2015 KAS KREDIT
SALDO Page 8
PT PRIMA ELEKTRONIK
PETTY CASH Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BKM BKK
URAIAN
Page 9
AKUN DB
AKUN KR
KAS DEBIT
IMA ELEKTRONIK
PETTY CASH
riode 31 Desember 2015 KAS KREDIT
SALDO -
Page 10
cash
Cash In Bank
PT PRIMA ELEKTRONIK
DAFTAR AKUN NO AKUN 1-1000 1-1100 1-1200 1-1300
NAMA AKUN Current Assets : Cash in Bank Petty Cash Accounts Receivable
1-1400 Allowance for Doubtful Debt 1-1500 1-1600 1-1700 1-1800 1-1900 1-1200 1-2100 1-3000 1-3100 1-3200
Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Investment: Stock Invesment Fixed Assets : Land Building at Cost
1-3300 Building Accumulated Depr. 1-3400 Vehicle at cost 1-3500 Vehicle Accumulated Depr. 1-3600 Equipment Equipment Accumulated 1-3700 Depr. 2-1000 Current Liabilities : 2-1100 Credit Card 2-1200 Accounts Payable 2-1300 Accrued Expense 2-1400 Income Tax Payable 2-1500 PPN Payable 2-1600 PPN Outcome 2-1700 PPN Income 2-1800 Dividen Payable 2-2000 Long Term Liabilities : 2-2100 Bank Mandiri Loan 3-1000 Equity : 3-1100 Common Stock 3-1200 Retained Earning 3-1300 Income Summary 4-1000 Revenues : 4-1100 Sales of Merchandise 4-1200 Freight Collected 4-1300 Sales Discount 4-1400 Sales Return 5-1000 Cost Of Goods Sold : 5-1100 Cost of Goods Sold 5-1200 Freight Paid 6-1000 Operating Expenses : 6-1100 Advertising Expenses Telepon, Water and 6-1200 Electricity Expense 6-1300 Rent Expense 6-1400 Store Supplies Expense Maintenance and Repair 6-1500 Expense
AKUN D/K D D D D
AKUN NR/LR NR NR NR NR
Saldo 122,431,700 5,000,000 389,400,000
-
K D D D D D D D D D D
NR NR NR NR NR NR NR NR NR NR NR
270,800,000 5,780,000 4,000,000 5,400,000 31,378,600 135,000,000 192,500,000 768,000,000
2,750,000 -
K D
NR NR
258,000,000
117,760,000 -
K D
NR NR
220,800,000
94,395,000 -
K K K K K K K K D K K K K K K K K K K D D D D D D D
NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR NR LR LR LR LR LR LR LR LR LR LR
9,700,000 1,092,000,000 5,685,500 12,500,000
77,720,000 5,500,000 257,400,000 10,800,000 19,200,000 5,500,000 250,000,000 1,000,000,000 350,585,800 1,560,000,000 -
D D D
LR LR LR
21,780,000 5,500,000 7,400,000
-
D
LR
6,500,000
-
D
K
PT PRIMA ELEKTRONIK
DAFTAR AKUN NO NAMA AKUN AKUN 6-1600 Bad Debt Expense 6-1700 Depreciation Expenses 6-1800 Insurance Expense 6-1900 Wages & Salaries Expense 8-1000 8-1100 8-1200 8-1300 9-1000 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
C001 C002 C003
Other Revenues and Gains : Interest Income Deviden Income Late Fees Collected Other Expenses and Losses : Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Toko Karya Sejati Toko Citra Toko Indah
AKUN D/K D D D
AKUN NR/LR LR LR LR
Saldo 78,705,000 1,800,000
-
D
LR
104,500,000
-
K K K K
LR LR LR LR
-
4,800,000 5,700,000 -
D D D D D D D
LR LR LR LR LR LR LR
3,300,000 3,500,000 750,000 -
-
D
K
PT PRIMA ELEKTRONIK
DAFTAR AKUN NO NAMA AKUN AKUN Toko Persada C004
S001 S002 S003
PT Galaxy Elektronik PT Planet Elektronik PT Jaya Elektronik
AKUN D/K
AKUN NR/LR
Saldo D
K
PT PRIMA ELEKTRONIK
DAFTAR AKUN NO AKUN
NAMA AKUN
AKUN D/K
AKUN NR/LR
Saldo D
K
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 KODE PEMBANTU
DOKUMEN
C001 C001 S001 C003
BKK12-1 BKM12-1 BKM12-1 BKK12-2 BKM12-2 NK01
Saldo Awal Pembayaran Gaji bln Nov 2015 PD Karya Sejati tgl 26 Nov PD Karya Sejati tgl 26 Nov PT Galaxy Toko Indah Penjualan Tunai
20-Dec-15 20-Dec-15 22-Dec-15
BKK12-3 BKK12-4 BKK12-5
Pembayaran Dividen terutang Pelunasan Kartu kredit Nov 2015 Angs. Hutang Bank Mandiri
24-Dec-15 29-Dec-15
BKM12-3 BKM12-4
Piutang hapus kembali Toko Indah Toko Persada
TANGGAL
1-Dec-15 2-Dec-15 2-Dec-15 10-Dec-15 15-Dec-15 16-Dec-15
30-Dec-15 30-Dec-15 30-Dec-15 30-Dec-15 30-Dec-15
VKK12-1 VKK12-2 VKK12-3 VKK12-4 VKK12-5
URAIAN
Pembuatan brosur Rek Listrik Nov 2015 Rek Telp Nov 2015 Perlengkapan toko Reparasi & pemeliharaan alat kantor
Page 16
AKUN DB
AKUN KR
KAS DEBIT
2-1300 1-1100 4-1300 2-1200 1-1100 1-1100 1-1100
1-1100 1-1300 1-1300 1-1100 1-1300 4-1100 2-1600 1-1500
92,708,000 1,892,000 118,800,000 105,600,000 10,560,000 98,200,000 3,450,000 83,600,000 836,000 -
5-1100 2-1800 2-1100 2-2100 9-1100 1-1100 1-1100 1-1100 6-1100 2-1300 2-1300 1-1600 6-1500
1-1100 1-1100 1-1100 1-1100 1-1400 1-1300 8-1300 1-1100 1-1100 1-1100 1-1100 1-1100
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO -
9,500,000 85,800,000 98,200,000 3,500,000 5,500,000 25,000,000 2,500,000 -
825,000 700,000 600,000 700,000 875,000
Page 17
122,431,700.00 112,931,700.00 205,639,700.00 207,531,700.00 121,731,700.00 240,531,700.00 346,131,700.00 356,691,700.00 258,491,700.00 356,691,700.00 353,191,700.00 347,691,700.00 322,691,700.00 320,191,700.00 323,641,700.00 407,241,700.00 408,077,700.00 407,252,700.00 406,552,700.00 405,952,700.00 405,252,700.00 404,377,700.00 -
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 18
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 19
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 20
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 21
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 22
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 23
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 24
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 25
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 26
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 27
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 28
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 29
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 30
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 31
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 32
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 33
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 34
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 35
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 36
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 37
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 38
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 39
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 40
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 41
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 42
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 43
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 44
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 45
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 46
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 47
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 48
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 49
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 50
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 51
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 52
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO Page 53
PT PRIMA ELEKTRONIK
CASH IN B A N K Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
DOKUMEN
URAIAN
Page 54
AKUN DB
AKUN KR
KAS DEBIT
RIMA ELEKTRONIK
ASH IN B A N K
eriode 31 Desember 2015 KAS KREDIT
SALDO
Page 55
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
6-Dec-15
KODE BPB PEMBANTU
S001 S001
19-Dec-15 S003 S003 23-Dec-15 S002 S002
URAIAN
AKUN DB
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
FG
Galaxy Elektronik
1-1500
2-1200
81,000,000 2-1700 5-1200
2-1200 2-1200
8,100,000 35,000
F.J
Jaya Elektronik
1-1500
2-1200
63,750,000 2-1700 5-1200
2-1200 2-1200
6,375,000 45,000
PE.
Planet Elektronik
1-1500
2-1200
95,030,000 2-1700 5-1200
2-1200 2-1200
9,503,000 45,000
Page 56
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 57
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 58
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 59
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 60
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 61
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 62
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 63
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 64
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 65
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 66
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN Periode 31 Desember 2015 TANGGAL
KODE BPB PEMBANTU
URAIAN
AKUN DB
Page 67
AKUN KR
PEMBELIAN
AKUN DB
AKUN KR
PPN Income Freight Paid
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
AKUN KR
3-Dec-15
C001
F-12/01
Karya Sejati
1-1300
4-1100
10-Dec-15
C001 C002
F-12/01 F-12/02
Karya Sejati Citra
1-1300
4-1100
24-Dec-15
C002 C004
F-12/02 F-12/03
Citra Persada
1-1300
4-1100
27-Dec-15
C004 C002
F-12/03 F-12/04
Persada Citra
1-1300
4-1100
Page 68
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
64,200,000 1-1300 5-1100 1-1300 74,700,000 1-1300 5-1100 1-1300 69,300,000 1-1300 5-1100 1-1300 124,500,000 1-1300 5-1100 1-1300
2-1600 1-1500 4-1200 2-1600 1-1500 4-1200 2-1600 1-1500 4-1200 2-1600 1-1500 4-1200
6,420,000 57,800,000 50,000 7,470,000 67,200,000 55,000 6,930,000 63,000,000 12,450,000 113,870,000 100,000
PENJUALAN
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 69
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 70
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 71
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 72
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 73
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 74
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 75
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 76
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 77
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 78
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN Periode 31 Desember 2015 TANGAL
KODE FAKTUR PEMBANTU
URAIAN
AKUN DB
Page 79
AKUN KR
PENJUALAN
AKUN DB
AKUN KR
PPN Outcome COGS Freight Collected
PT PRIMA ELEKTRONIK
JURNAL MEMORIAL Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BM
URAIAN
AKUN DB
DEBIT JUMLAH
AKUN KR
KREDIT JUMLAH
6-Dec-15
S001 S001
BM12-1 Galaxy Elektronik BM12-1 Galaxy Elektronik
2-1200 2-1200
13,200,000 1,320,000
1-1500 2-1700
13,200,000 1,320,000
10-Dec-15
C002 C002
NKr12/1 Citra NKr12/1 Citra
4-1400 2-1600 1-1500
10,500,000 1,050,000 9,400,000
1-1300 1-1300 5-1100
10,500,000 1,050,000 9,400,000
PT PRIMA ELEKTRONIK
AYAT JURNAL PENYESUAIAN Periode 31 Desember 2015 TANGGAL
KODE PEMBANTU
BM
URAIAN
AKUN DB
DEBIT JUMLAH
AKUN KR
KREDIT JUMLAH
31-Dec-15
BM12-2 Rek Koran
9-1200 1-1100
75,000 480,000
1-1100 8-1100
75,000 480,000
31-Dec-15
BM12-3 Biaya YMH
6-1900 6-1200
9,500,000 1,300,000
2-1300 2-1300
9,500,000 1,300,000
31-Dec-15
BM12-4 By Asuransi By Sewa Perlengkapan terpakai Taksiran kerugian piutang
6-1800 6-1300 6-1400 6-1600
300,000 500,000 3,335,000 7,210,750
1-1800 1-1700 1-1600 1-1400
300,000 500,000 3,335,000 7,210,750
31-Dec-15
BM12-5 Peny. Gedung Peny. Kend Peny. Peralatan
6-1700 6-1700 6-1700
2,560,000 3,255,000 1,340,000
1-3300 1-3500 1-3700
2,560,000 3,255,000 1,340,000
31-Dec-15
BM12-6 PPN
2-1600 2-1500
42,780,000 22,658,000
2-1500 2-1700
42,780,000 22,658,000
9-1300
4,278,000
2-1400
4,278,000
PPh 1% Final
PT PRIMA ELEKTRONIK
BUKU BESAR Periode 31 Desember 2015 No. Akun : 1-1100 Nama Akun : Cash in Bank Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1100
Jumlah
No. Akun : 1-1200 Nama Akun : Petty Cash Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1200
Jumlah
Saldo Awal
Jumlah
122,431,700
Saldo Awal
Jumlah
415,554,000
Debit
5,000,000
389,400,000
2,750,000
Saldo Akhir
135,500,000
Kredit
366,175,000
Debit
-
-
480,000
75,000
480,000
75,000
AJP (D)
AJP (K)
5,000,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
297,000,000 11,550,000
308,550,000
Kredit -
402,485,700
Saldo Akhir
Kredit
366,175,000 -
AJP (K)
-
-
Debit
AJP (D)
135,500,000 -
-
No. Akun : 1-1400 Nama Akun : Allowance for Doubtful Debt Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1400
Kredit
415,554,000 -
No. Akun : 1-1300 Nama Akun : Accounts Receivable Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1300
Debit
447,025,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
3,450,000 -
3,450,000
6,200,000
-
7,210,750
-
7,210,750
No. Akun : 1-1500 Nama Akun : Merchandise Inventory Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1500
Jumlah
No. Akun : 1-1600 Nama Akun : Store Supplies Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1600
Jumlah
No. Akun : 1-1700 Nama Akun : Prepaid Rent Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1700
Jumlah
No. Akun : 1-1800 Nama Akun : Prepaid Insurance Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-1800
Jumlah
270,800,000
Saldo Awal
Debit
Kredit
239,780,000 9,400,000
249,180,000
Debit
Saldo Awal
413,270,000
Kredit
Saldo Awal
Kredit
No. Akun : 1-1900 Nama Akun : Prepaid Income Tax Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank
Kredit
-
AJP (K)
-
3,335,000
-
3,335,000
AJP (D)
4,000,000
Saldo Akhir
-
Kredit -
-
AJP (K)
-
500,000
-
500,000
AJP (D)
AJP (K)
-
-
Debit
-
AJP (D)
6,480,000
Saldo Akhir
-
-
5,400,000
-
-
-
Debit
106,710,000
Saldo Akhir
-
-
4,000,000
AJP (K)
-
700,000
Debit
AJP (D)
98,200,000 301,870,000 13,200,000
700,000 -
5,780,000
Saldo Akhir
5,400,000
Saldo Akhir -
AJP (D)
-
300,000
-
300,000
AJP (K)
3 4 5 6 1-1900
JPb JPn JM AJP
-
Jumlah
No. Akun : 1-2100 Nama Akun : Stock Invesment Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-2100
Jumlah
No. Akun : 1-3100 Nama Akun : Land Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-3100
Jumlah
31,378,600
Saldo Awal
-
-
Debit
-
Kredit -
135,000,000
Saldo Awal
-
Kredit -
192,500,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
Debit
31,378,600
-
135,000,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
192,500,000
-
-
-
-
No. Akun : 1-3200 Nama Akun : Building at Cost Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-3200
Jumlah
Saldo Awal
Jumlah
No. Akun : 1-3400 Nama Akun : Vehicle at cost Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-3400
Jumlah
768,000,000
Jumlah
No. Akun : 1-3600 Nama Akun : Equipment Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank
Debit
Saldo Awal
-
Kredit -
Debit
Kredit
Saldo Awal
Kredit
-
-
-
AJP (K)
-
2,560,000
-
2,560,000
AJP (D)
AJP (K)
258,000,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
-
Kredit -
-
AJP (D)
117,760,000
Saldo Akhir
-
-
Debit
AJP (K)
-
-
94,395,000
768,000,000
Saldo Akhir
-
-
Debit
AJP (D)
-
-
258,000,000
Saldo Akhir -
-
117,760,000
No. Akun : 1-3500 Nama Akun : Vehicle Accumulated Depr. Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-3500
Kredit -
No. Akun : 1-3300 Nama Akun : Building Accumulated Depr. Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-3300
Debit
94,395,000
Saldo Akhir -
AJP (D)
-
3,255,000
-
3,255,000
AJP (K)
3 4 5 6 1-3600
JPb JPn JM
AJP Jumlah
220,800,000
No. Akun : 1-3700 Nama Akun : Equipment Accumulated Depr. Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 1-3700
Jumlah
No. Akun : 2-1100 Nama Akun : Credit Card Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1100
Jumlah
No. Akun : 2-1200 Nama Akun : Accounts Payable Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1200
Jumlah
No. Akun : 2-1300 Nama Akun : Accrued Expense Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1300
-
Jumlah
-
Debit
Kredit -
77,720,000
Saldo Awal
-
-
Kredit
5,500,000 -
5,500,000
Saldo Awal
85,800,000 14,520,000
257,400,000
Saldo Awal
100,320,000 163,563,000
Debit 10,800,000 -
10,800,000
10,800,000
-
-
AJP (D)
AJP (K)
77,720,000
Saldo Akhir
-
1,340,000
-
1,340,000
AJP (D)
AJP (K)
-
5,500,000
Debit
Saldo Akhir
-
-
-
Debit
220,800,000
-
-
Kredit
-
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
263,883,000 -
263,883,000
Kredit
420,963,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
-
-
10,800,000
-
10,800,000
No. Akun : 2-1400 Nama Akun : Income Tax Payable Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1400
Jumlah
Debit
Kredit -
-
-
Saldo Akhir
AJP (D)
AJP (K)
-
-
-
-
4,278,000
-
4,278,000
No. Akun : 2-1500 Nama Akun : PPN Payable Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1500
Jumlah
No. Akun : 2-1600 Nama Akun : PPN Outcome Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1600
2-1800
19,200,000
Saldo Awal
-
Saldo Awal
Jumlah
No. Akun : 2-2100 Nama Akun : Bank Mandiri Loan Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank
Kredit
-
Saldo Awal
-
Debit
Kredit
1,050,000
10,560,000 33,270,000 -
43,830,000
Debit
Kredit
23,978,000
Debit
Saldo Awal
25,000,000
AJP (D)
AJP (K)
42,780,000
Saldo Akhir
22,658,000
42,780,000
22,658,000
42,780,000
AJP (D)
AJP (K)
42,780,000
-
42,780,000
-
AJP (D)
AJP (K)
1,320,000
1,320,000
Kredit
22,658,000
Saldo Akhir
-
22,658,000
-
22,658,000
AJP (D)
AJP (K)
-
3,500,000
Debit
19,200,000
Saldo Akhir
1,050,000
3,500,000 -
5,500,000
Saldo Akhir -
-
23,978,000 -
Jumlah
No. Akun : 2-1800 Nama Akun : Dividen Payable Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP
Debit -
Jumlah
No. Akun : 2-1700 Nama Akun : PPN Income Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 2-1700
Saldo Awal
-
Kredit
2,000,000
Saldo Akhir -
AJP (D)
-
-
-
-
AJP (K)
3 4 5 6 2-2100
JPb JPn JM AJP
-
Jumlah
No. Akun : 3-1100 Nama Akun : Common Stock Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 3-1100
Jumlah
No. Akun : 3-1200 Nama Akun : Retained Earning Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 3-1200
Jumlah
No. Akun : 3-1300 Nama Akun : Income Summary Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 3-1300
250,000,000
Saldo Awal
-
Kredit -
1,000,000,000
Saldo Awal
-
Debit
350,585,800
Saldo Awal
-
-
-
1,560,000,000
1,000,000,000
AJP (K)
-
-
-
-
AJP (D)
350,585,800
Saldo Akhir
-
Kredit
-
-
AJP (K)
-
-
-
-
AJP (D)
AJP (K)
-
-
-
-
AJP (D)
Saldo Akhir
Kredit
Debit
-
-
-
-
Saldo Akhir
Kredit
Debit
225,000,000
-
-
-
Jumlah
Jumlah
25,000,000
Debit
No. Akun : 4-1100 Nama Akun : Sales of Merchandise Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
4-1100
-
-
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
105,600,000 332,700,000 -
438,300,000
1,998,300,000
-
-
-
-
No. Akun : 4-1200 Nama Akun : Freight Collected Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
4-1200
Jumlah
No. Akun : 4-1400 Nama Akun : Sales Return Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 4-1400
Debit
-
Saldo Awal
9,700,000
Saldo Awal
205,000
Kredit
Kredit
1,092,000,000
98,200,000 301,870,000 -
400,070,000
AJP (K)
-
-
-
-
AJP (D)
AJP (K)
11,592,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
10,500,000
Debit
205,000
Saldo Akhir
-
10,500,000
-
AJP (D)
-
1,892,000
Debit
Saldo Akhir
205,000 -
1,892,000 -
Jumlah
Jumlah
-
Debit
No. Akun : 5-1100 Nama Akun : Cost of Goods Sold Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 5-1100
Kredit -
Jumlah
No. Akun : 4-1300 Nama Akun : Sales Discount Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
4-1300
Saldo Awal
-
Kredit
10,500,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
9,400,000
9,400,000
1,482,670,000
-
-
-
-
No. Akun : 5-1200 Nama Akun : Freight Paid Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 5-1200
Jumlah
Saldo Awal
Jumlah
5,685,500
12,500,000
No. Akun : 6-1200 Nama Akun : Telepon, Water and Electricity Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 6-1200
Jumlah
No. Akun : 6-1300 Nama Akun : Rent Expense Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
6-1300
Jumlah
Kredit
125,000 -
No. Akun : 6-1100 Nama Akun : Advertising Expenses Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 6 AJP 6-1100
Debit
125,000
Debit
Saldo Awal
Kredit
Debit
-
-
AJP (K)
-
-
-
-
AJP (D)
AJP (K)
13,325,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
-
Kredit
-
5,810,500
Saldo Akhir
Kredit
Debit
AJP (D)
-
825,000
-
5,500,000
-
825,000 -
21,780,000
Saldo Akhir -
21,780,000
Saldo Akhir
1,300,000
-
1,300,000
-
AJP (D)
AJP (K)
-
-
5,500,000
500,000
-
500,000
-
No. Akun : 6-1400 Nama Akun : Store Supplies Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
6-1400
Jumlah
Debit -
7,400,000
No. Akun : 6-1500 Nama Akun : Maintenance and Repair Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
6-1500
Jumlah
No. Akun : 6-1600 Nama Akun : Bad Debt Expense Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
6-1600
Saldo Awal
Kredit
875,000
Debit
-
-
No. Akun : 6-1800 Nama Akun : Insurance Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank
-
3,335,000
-
AJP (D)
Saldo Akhir
Kredit
AJP (K)
-
-
-
-
AJP (D)
AJP (K)
-
Saldo Akhir
7,210,750
-
7,210,750
-
AJP (D)
AJP (K)
-
-
-
Kredit -
3,335,000
7,375,000
-
-
Debit
AJP (K)
-
-
78,705,000
7,400,000
Saldo Akhir
Kredit
Debit
AJP (D)
-
-
Jumlah
Jumlah
-
875,000 -
6,500,000
Saldo Akhir -
-
Debit
No. Akun : 6-1700 Nama Akun : Depreciation Expenses Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
6-1700
Kredit
78,705,000
Saldo Akhir -
7,155,000
-
7,155,000
-
AJP (D)
AJP (K)
3 4 5
6-1800
JPb JPn JM
-
Jumlah
1,800,000
No. Akun : 6-1900 Nama Akun : Wages & Salaries Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
6-1900
Jumlah
No. Akun : 8-1100 Nama Akun : Interest Income Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
8-1100
Jumlah
No. Akun : 8-1200 Nama Akun : Deviden Income Akun D/K : Kredit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
8-1200
Jumlah
Jumlah
-
Debit
-
Kredit -
104,500,000
Saldo Awal
Saldo Awal
Kredit
Debit
-
-
-
-
AJP (D)
AJP (K)
9,500,000
-
9,500,000
-
AJP (D)
4,800,000
Saldo Akhir
-
Kredit
-
300,000
AJP (K)
-
480,000
-
480,000
AJP (D)
AJP (K)
-
-
-
104,500,000
Saldo Akhir
Kredit
Debit
-
-
-
5,700,000
Saldo Akhir
-
-
4,800,000
1,800,000
300,000
-
-
Debit
No. Akun : 8-1300 Nama Akun : Late Fees Collected Akun D/K : Kredit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
8-1300
-
5,700,000
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
836,000 -
836,000
836,000
-
-
-
-
No. Akun : 9-1000 Nama Akun : Other Expenses and Losses : Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
9-1000
Jumlah
No. Akun : 9-1100 Nama Akun : Interest Expense Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
9-1100
Jumlah
Debit
Kredit -
-
Saldo Awal
-
Debit 2,500,000 -
3,300,000
2,500,000
Saldo Akhir
AJP (D)
AJP (K)
-
-
Kredit
-
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
5,800,000
-
-
-
-
No. Akun : 9-1200 Nama Akun : Bank Service Charge Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
9-1200
Jumlah
Debit -
3,500,000
No. Akun : 9-1300 Nama Akun : Income Tax Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
9-1300
Jumlah
Jumlah
Jumlah
No. Akun : 9-1600 Nama Akun : Late Fee Expense Akun D/K : Debit No Sumber Jurnal 1 Kas 2 Bank
Saldo Akhir
Kredit
Saldo Akhir
Kredit
-
75,000
-
AJP (K)
4,278,000
-
4,278,000
-
AJP (D)
AJP (K)
-
Saldo Akhir
-
-
-
-
AJP (D)
AJP (K)
-
-
-
Kredit -
75,000
AJP (D)
-
-
-
Debit
AJP (K)
-
-
750,000
3,500,000
-
-
Debit
AJP (D)
-
-
-
Saldo Awal
Kredit
Debit
No. Akun : 9-1500 Nama Akun : Miscellaneous Expense Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
9-1500
-
-
-
Saldo Akhir -
-
Debit
No. Akun : 9-1400 Nama Akun : Gain/loss Sales Vehicle Akun D/K : Debit No Sumber Jurnal Saldo Awal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
9-1400
Kredit
750,000
Saldo Akhir -
AJP (D)
-
-
-
-
AJP (K)
3 4 5
9-1600
JPb JPn JM
-
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
-
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
-
Jumlah
Saldo Awal
-
-
Kredit
Saldo Akhir
-
-
-
-
Debit
-
Kredit
#N/A
Saldo Akhir
-
-
-
-
#N/A
-
-
-
-
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
Saldo Awal
Saldo Awal
Saldo Akhir -
-
-
Kredit -
-
-
Kredit -
-
-
Kredit -
-
-
Kredit -
#N/A
Saldo Akhir
-
Debit
#N/A
Saldo Akhir
-
Debit
#N/A
Saldo Akhir
-
Debit
Jumlah
No. Akun : 8-4000 Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM
Kredit -
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
#N/A
Saldo Akhir -
8-4000
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
Saldo Awal
Jumlah
Saldo Awal
-
Kredit -
-
-
Kredit -
-
-
Kredit
#N/A
Saldo Akhir
-
-
-
-
Debit
#N/A
Saldo Akhir
-
Debit
#N/A
Saldo Akhir
-
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
-
Kredit
#N/A
Saldo Akhir
-
-
-
-
#N/A
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
Jumlah
Saldo Awal
Kredit
Saldo Akhir
-
-
-
-
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Debit
Jumlah
No. Akun : Nama Akun : #N/A Akun D/K : #N/A No Sumber Jurnal 1 Kas 2 Bank 3 JPb 4 JPn 5 JM 0
Saldo Awal
Kredit
Saldo Akhir
-
-
-
-
Debit
#N/A
Kredit
#N/A
Saldo Akhir
-
-
-
-
#N/A
SA STL AJP
402,890,700
SA STL AJP
5,000,000
SA STL AJP
447,025,000
SA STL AJP
13,410,750
SA STL AJP
106,710,000
SA STL AJP
3,145,000
SA STL AJP
3,500,000
SA STL AJP
5,100,000
SA STL AJP
31,378,600
SA STL AJP
135,000,000
SA STL AJP
192,500,000
SA STL AJP
768,000,000
SA STL AJP
120,320,000
SA STL AJP
258,000,000
SA STL AJP
97,650,000
SA STL AJP
220,800,000
SA STL AJP
79,060,000
SA STL AJP
-
SA STL AJP
420,963,000
SA STL AJP
10,800,000
SA STL AJP
4,278,000
SA STL AJP
39,322,000
SA STL AJP
-
SA STL AJP
-
SA STL AJP
2,000,000
SA STL AJP
225,000,000
SA STL AJP
1,000,000,000
SA STL AJP
350,585,800
SA STL AJP
-
SA STL AJP
1,998,300,000
SA STL AJP
205,000
SA STL AJP
11,592,000
SA STL AJP
10,500,000
SA STL AJP
1,482,670,000
SA STL AJP
5,810,500
SA STL AJP
13,325,000
SA STL AJP
23,080,000
SA STL AJP
6,000,000
SA STL AJP
10,735,000
SA STL AJP
7,375,000
SA STL AJP
7,210,750
SA STL AJP
85,860,000
SA STL AJP
2,100,000
SA STL AJP
114,000,000
SA STL AJP
5,280,000
SA STL AJP
5,700,000
SA STL AJP
836,000
SA STL AJP
-
SA STL AJP
5,800,000
SA STL AJP
3,575,000
SA STL AJP
4,278,000
SA STL AJP
-
SA STL AJP
750,000
SA STL AJP
-
PT PRIMA ELEKTRONIK
NERACA LAJUR Periode Yang Berakhir 31 Desember 2015 NO AKUN AKUN 1-1000 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1200 1-2100 1-3000 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1000 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2000 2-2100 3-1000 3-1100 3-1200 3-1300 4-1000 4-1100 4-1200 4-1300 4-1400 5-1000 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700
AKUN D/K Current Assets : D Cash in Bank D Petty Cash D Accounts Receivable D Allowance for Doubtful Debt K Merchandise Inventory D Store Supplies D Prepaid Rent D Prepaid Insurance D Prepaid Income Tax D Investment: D Stock Invesment D Fixed Assets : D Land D Building at Cost D Building Accumulated Depr. K Vehicle at cost D Vehicle Accumulated Depr. K Equipment D K Equipment Accumulated Depr Current Liabilities : K Credit Card K Accounts Payable K Accrued Expense K Income Tax Payable K PPN Payable K PPN Outcome K PPN Income D Dividen Payable K Long Term Liabilities : K Bank Mandiri Loan K Equity : K Common Stock K Retained Earning K Income Summary K Revenues : K Sales of Merchandise K Freight Collected K Sales Discount D Sales Return D Cost Of Goods Sold : D Cost of Goods Sold D Freight Paid D Operating Expenses : D Advertising Expenses D D Telepon, Water and Electr Rent Expense D Store Supplies Expense D D Maintenance and Repair Ex Bad Debt Expense D Depreciation Expenses D NAMA AKUN
AKUN NERACA SALDO NR/LR DEBIT KREDIT - NR 402,485,700 - NR 5,000,000 - NR 447,025,000 - NR 6,200,000 NR 106,710,000 - NR 6,480,000 - NR 4,000,000 - NR 5,400,000 - NR 31,378,600 - NR - NR 135,000,000 - NR - NR 192,500,000 - NR 768,000,000 - NR - 117,760,000 NR 258,000,000 - NR - 94,395,000 NR 220,800,000 - NR - 77,720,000 NR - NR - NR - 420,963,000 NR - NR - NR - 19,200,000 NR - 42,780,000 NR 22,658,000 - NR 2,000,000 NR - NR - 225,000,000 NR - NR - 1,000,000,000 NR - 350,585,800 NR - NR - LR - 1,998,300,000 LR 205,000 LR 11,592,000 - LR 10,500,000 - LR - LR - LR 1,482,670,000 5,810,500 - LR - LR 13,325,000 - LR 21,780,000 - LR 5,500,000 - LR 7,400,000 - LR 7,375,000 - LR - LR 78,705,000 - LR Page 118
AJP DEBIT
KREDIT
480,000 22,658,000 42,780,000 1,300,000 500,000 3,335,000 7,210,750 7,155,000
75,000 7,210,750 3,335,000 500,000 300,000 2,560,000 3,255,000 1,340,000 10,800,000 4,278,000 42,780,000 22,658,000 -
NS DISESUAIKAN DEBIT 402,890,700 5,000,000 447,025,000 106,710,000 3,145,000 3,500,000 5,100,000 31,378,600 135,000,000 192,500,000 768,000,000 258,000,000 220,800,000 11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000
RIMA ELEKTRONIK
ERACA LAJUR
ang Berakhir 31 Desember 2015 NS DISESUAIKAN KREDIT 13,410,750 120,320,000 97,650,000 79,060,000 420,963,000 10,800,000 4,278,000 39,322,000 2,000,000 225,000,000 1,000,000,000 350,585,800 1,998,300,000 205,000 -
LABA-RUGI KREDIT 1,998,300,000 205,000 11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 DEBIT
Page 119
NERACA KREDIT 402,890,700 5,000,000 447,025,000 13,410,750 106,710,000 3,145,000 3,500,000 5,100,000 31,378,600 135,000,000 192,500,000 768,000,000 120,320,000 258,000,000 97,650,000 220,800,000 79,060,000 420,963,000 10,800,000 4,278,000 39,322,000 2,000,000 225,000,000 - 1,000,000,000 350,585,800 DEBIT
PT PRIMA ELEKTRONIK
NERACA LAJUR Periode Yang Berakhir 31 Desember 2015 NO AKUN AKUN 6-1800 6-1900 8-1000 8-1100 8-1200 8-1300 9-1000 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
AKUN AKUN NERACA SALDO NR/LR D/K DEBIT KREDIT Insurance Expense D 1,800,000 - LR Wages & Salaries Expense D 104,500,000 - LR Other Revenues and Gains : K - LR Interest Income K 4,800,000 LR Deviden Income K 5,700,000 LR Late Fees Collected K 836,000 LR - LR Other Expenses and Losses : D Interest Expense D 5,800,000 - LR Bank Service Charge D 3,500,000 - LR Income Tax Expense D - LR Gain/loss Sales Vehicle D - LR Miscellaneous Expense D 750,000 - LR Late Fee Expense D - LR
AJP DEBIT KREDIT 300,000 9,500,000 480,000 75,000 4,278,000 -
KESEIMBANGAN LABA-RUGI KESEIMBANGAN
99,571,750
NAMA AKUN
4,366,444,800 4,366,444,800
-
Page 120
99,571,750
NS DISESUAIKAN DEBIT 2,100,000 114,000,000 5,800,000 3,575,000 4,278,000 750,000 -
4,373,710,550
RIMA ELEKTRONIK
ERACA LAJUR
ang Berakhir 31 Desember 2015 NS DISESUAIKAN KREDIT 5,280,000 5,700,000 836,000 -
4,373,710,550
LABA-RUGI DEBIT KREDIT 2,100,000 114,000,000 5,280,000 5,700,000 836,000 5,800,000 3,575,000 4,278,000 750,000 -
1,794,661,250 215,659,750 2,010,321,000
DEBIT
NERACA KREDIT -
2,010,321,000 2,579,049,300 2,010,321,000 2,579,049,300
Page 121
-
2,363,389,550 215,659,750 2,579,049,300
PT PRIMA ELEKTRONIK
LAPORAN LABA-RUGI Periode Yang Berakhir 31 Desember 2015 NO AKUN 4-1000 4-1100 4-1200 4-1300 4-1400 5-1000 5-1100 5-1200
6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900
8-1000 8-1100 8-1200 8-1300
POS-POS Revenues : Sales of Merchandise Freight Collected Sales Discount Sales Return Net Sales Cost Of Goods Sold : Cost of Goods Sold Freight Paid Cost of Sales Gross Income Operating Expenses : Advertising Expenses Telepon, Water and Electricity Expense Rent Expense Store Supplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Total Expenses Net Income Other Revenues and Gains : Interest Income Deviden Income Late Fees Collected
Other Expenses and Losses : Interest Expense Bank Service Charge Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense Total Other Revenue & Exp Net Income Before Tax 9-1300 Income Tax Expense Net Income After Tax
9-1000 9-1100 9-1200 9-1400 9-1500 9-1600
1,998,300,000 205,000 11,592,000 10,500,000 1,976,413,000 1,482,670,000 5,810,500 1,488,480,500 487,932,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000 2,100,000 114,000,000 269,685,750 218,246,750 5,280,000 5,700,000 836,000
5,800,000 3,575,000 750,000 1,691,000 219,937,750 4,278,000 215,659,750
PT PRIMA ELEKTRONIK
LAPORAN LABA DITAHAN Periode Yang Berakhir 31 Desember 2015 NO AKUN
POS-POS
3-1200 Retained Earning Plus & Minus Current Earning
350,585,800 215,659,750
Net Profit (Loss)
215,659,750
Retained Earning - End of Month
566,245,550
PT PRIMA ELEKTRONIK
NERACA Periode Yang Berakhir 31 Desember 2015 NO AKUN
NO AKUN
POS-POS
Asset 1-0000 Current Assets : 1-1000 Cash in Bank 1-1100 Petty Cash 1-1200 Accounts Receivable 1-1300 Allowance for Doubtful Debt 1-1400 Merchandise Inventory 1-1500 Store Supplies 1-1600 Prepaid Rent 1-1700 Prepaid Insurance 1-1800 Prepaid Income Tax 1-1900 Investment: 1-1200 Stock Invesment 1-2100 Total Current Asset Fixed Assets : 1-3000 Land 1-3100 Building at Cost 1-3200 Building Accumulated Depr. 1-3300 Vehicle at cost 1-3400 Vehicle Accumulated Depr. 1-3500 Equipment 1-3600 Equipment Accumulated Depr. 1-3700 Book Value of Fixed Asset JUMLAH
Current Liabilities : 2-1000 2-1100 Credit Card 2-1200 Accounts Payable Accrued Expense 2-1300 2-1400 Income Tax Payable 2-1500 PPN Payable PPN Outcome 2-1600 PPN Income 2-1700 Dividen Payable 2-1800
402,890,700 5,000,000 447,025,000 13,410,750 106,710,000 3,145,000 3,500,000 5,100,000 31,378,600
-
POS-POS
420,963,000 10,800,000 4,278,000 39,322,000 2,000,000 477,363,000
2-2000 2-2100 135,000,000
Long Term Liabilities : Bank Mandiri Loan Total Liabilities
225,000,000 702,363,000
1,153,160,050 3-1000 3-1100 3-1200 3-1300
192,500,000 768,000,000 (120,320,000) 258,000,000 (97,650,000) 220,800,000 (79,060,000)
Equity : Common Stock Retained Earning Income Summary
1,000,000,000 566,245,550 1,566,245,550
1,142,270,000 2,295,430,050
JUMLAH
Page 124
2,268,608,550 (2,268,608,550)
PT PRIMA ELEKTRONIK
LAPORAN ARUS KAS Periode Yang Berakhir 31 Desember 2015 NO AKUN
POS-POS
AKUN D/K
1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1200 1-2100
ARUS KAS DARI AKTIVITAS OPERASI Laba (Rugi) Bersih Kenaikan & Penurunan : Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Investment: Stock Invesment
D K D D D D D D D
(447,025,000) 13,410,750 (106,710,000) (3,145,000) (3,500,000) (5,100,000) (31,378,600) (135,000,000)
2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800
Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable
K K K K K K D K
420,963,000 10,800,000 4,278,000 39,322,000 2,000,000
215,659,750
Jumlah Kenaikan & Penurunan Arus Kas Bersih dari Aktivitas Operasi
1-3100 1-3200 1-3400 1-3600 1-3300 1-3500 1-3700
ARUS KAS DARI AKTIVITAS INVESTASI Land Building at Cost Vehicle at cost Equipment Building Accumulated Depr. Vehicle Accumulated Depr. Equipment Accumulated Depr.
(241,084,850) (25,425,100)
D D D D K K K
(192,500,000) (768,000,000) (258,000,000) (220,800,000) 120,320,000 97,650,000 79,060,000
Jumlah Arus Kas dari Aktivitas Investasi
2-2100 3-1100 3-1200
ARUS KAS DARI AKTIVITAS PENDANAAN Bank Mandiri Loan Common Stock Retained Earning Jumlah Arus Kas dari Aktivitas Pendanaan Kenaikan/Penurunan Bersih Kas dan Setara Kas Kas dan Setara Kas pada Awal Periode Kas dan Setara Kas pada Akhir Periode
(1,142,270,000)
K K K
225,000,000 1,000,000,000 350,585,800 1,575,585,800 407,890,700 407,890,700
PT PRIMA ELEKTRONIK
PIUTANG DAGANG Periode Yang Berakhir 31 Desember 2015 NO 1 2 3 4
KODE PEMBANTU C001 C002 C003 C004
JUMLAH
SALDO AWAL BULAN AKHIR BULAN 94,600,000 70,670,000 92,400,000 311,575,000 118,800,000 83,600,000 159,830,000 389,400,000 542,075,000
PT PRIMA ELEKTRONIK
PIUTANG HASIL INVESTASI Periode Yang Berakhir 31 Desember 2015 NO
KODE PEMBANTU
JUMLAH
AWAL BULAN
SALDO AKHIR BULAN
-
-
Belum di Edit Rumusnya Toko Karya Sejati Toko Citra Toko Indah Toko Persada
PT PRIMA ELEKTRONIK
UANG MUKA PPh Periode Yang Berakhir 31 Desember 2015 NO
KODE PEMBANTU
JUMLAH
AWAL BULAN
SALDO AKHIR BULAN
-
-
PT PRIMA ELEKTRONIK
HUTANG DAGANG Periode Yang Berakhir 31 Desember 2015 NO 1 2 3
KODE PEMBANTU S001 S002 S003
SALDO AWAL BULAN AKHIR BULAN 85,800,000 89,135,000 PT Galaxy Elektronik 97,900,000 202,478,000 PT Planet Elektronik 73,700,000 143,870,000 PT Jaya Elektronik
257,400,000
JUMLAH
435,483,000
PT PRIMA ELEKTRONIK
BIAYA YANG MASIH HARUS DIBAYAR Periode Yang Berakhir 31 Desember 2015 NO
KODE PEMBANTU
AWAL BULAN
SALDO AKHIR BULAN
-
JUMLAH
-
PT PRIMA ELEKTRONIK
UTANG PPh Periode Yang Berakhir 31 Desember 2015 NO
KODE PEMBANTU
JUMLAH
AWAL BULAN
SALDO AKHIR BULAN
-
-
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN Periode Yang Berakhir 31 Desember 2015
Kode Brg : TANGGAL Des
NO. BUKTI
T1301C KETERANGAN
Portege-M300 UNIT
MASUK HARGA SATUAN
JUMLAH
UNIT
Saldo Awal
Rp
-
Rp
-
KELUAR HARGA SATUAN Rp
SALDO HARGA SATUAN
JUMLAH
-
20
Rp 16,000,000
Rp 320,000,000
Rp 128,000,000
12
Rp 16,000,000
Rp 192,000,000
12/10
6
Elektron Comp
Des
7
Elektron Comp
2
Rp 16,000,000
Rp 32,000,000
Rp
-
14
Rp 16,000,000
Rp 224,000,000
12/22
10
Samudra
11
Rp 16,000,000
Rp 176,000,000
Rp
-
25
Rp 16,000,000
Rp 400,000,000
12/29
11
Samudra
Rp
-
1
Rp 16,000,000
Rp 16,000,000
24
Rp 16,000,000
Rp 384,000,000
13
tunai
Rp
-
5
Rp 16,000,000
Rp 80,000,000
19
Rp 16,000,000
Rp 304,000,000
Des
18
Guskom
Rp
-
6
Rp 16,000,000
Rp 96,000,000
13
Rp 16,000,000
Rp 208,000,000
Des
22
Sumber Makmur
Rp
-
25
Rp 16,096,000
Rp 402,400,000
27
sejahtera
Rp 241,440,000
10
Rp 16,096,000
Rp 160,960,000
29
Abadi
Rp 164,000,000
Rp
-
20
Rp 16,248,000
Rp 324,960,000
Rp
Rp
-
20
Des
12
Rp 16,200,000
Rp 194,400,000 Rp
10
Rp 16,400,000
Rp 16,000,000
UNIT
Des
Des
8
JUMLAH
-
15
Rp 16,096,000
-
Des
Des
Des
PT PRIMA ELEKTRONIK
Rp
-
KARTU PERSEDIAAN Periode Yang Berakhir 31 Desember 2015
Kode Brg :
T7102C
Satelite-M30
NO. TANGGAL
BUKTI
MASUK KETERANGAN
UNIT
KELUAR
HARGA
JUMLAH
UNIT
SATUAN Des Des
Des
Des
Des
Des
Des Des
Des
Des
Des
Rp
-
6
Elektron Comp
Rp
-
7
Elektron Comp
1
Rp 12,500,000
Rp 12,500,000
10
Samudra
8
Rp 12,500,000
Rp 100,000,000
0
11
Samudra
0
Rp
-
2
13
Tunai
Rp
-
18
Guskom
Rp
-
22
Sumber Makmur
27
Sejahtera
29
Abadi
Rp 12,600,000
Rp 12,400,000
UNIT
HARGA
JUMLAH
SATUAN -
16
Rp 12,500,000
Rp 200,000,000
Rp 62,500,000
11
Rp 12,500,000
Rp 137,500,000
Rp
-
12
Rp 12,500,000
Rp 150,000,000
Rp
-
20
Rp 12,500,000
Rp 250,000,000
Rp 12,500,000
Rp 25,000,000
18
Rp 12,500,000
Rp 225,000,000
8
Rp 12,500,000
Rp 100,000,000
10
Rp 12,500,000
Rp 125,000,000
4
Rp 12,500,000
Rp 50,000,000
6
Rp 12,500,000
Rp 75,000,000
Rp
Rp
-
20
Rp 12,570,000
Rp 251,400,000
Rp 125,700,000
10
Rp 12,570,000
Rp 125,700,000
Rp 124,000,000
Rp
-
20
Rp 12,485,000
Rp 249,700,000
Rp
Rp
-
5
Rp 12,500,000
Rp 176,400,000 Rp
10
JUMLAH
SATUAN
Saldo awal
14
HARGA
SALDO
-
-
10
Rp 12,570,000
Rp
-
Rp 12,550,000
Des
………………… KARTU PERSEDIAAN …………………..
NO. TANGGAL
BUKTI
MASUK KETERANGAN
UNIT
HARGA SATUAN
KELUAR JUMLAH
UNIT
HARGA SATUAN
SALDO JUMLAH
UNIT
HARGA SATUAN
JUMLAH
276,000,000 370,800,000 288,000,000
PT PRIMA ELEKTRONIK
BANK Periode Yang Berakhir 31 Desember 2015 NO
KODE PEMBANTU
AWAL BULAN
SALDO AKHIR BULAN
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
-
JUMLAH
-
-
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