Excel Akunting - PT Prima 2016 Lengkap - 2

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
TANGGAL
KODE
PEMBANTU
BKM
BKK
URAIAN
Page 3
AKUN
DB
AKUN
KR
KAS
DEBIT
IMA ELEKTRONIK
PETTY CASH

KAS
KREDIT
SALDO
Page 4
PT PRIMA ELEKTRONIK
PETTY CASH
TANGGAL
KODE
PEMBANTU
BKM
BKK
URAIAN
Page 5
AKUN
DB
AKUN
KR
KAS
DEBIT
IMA ELEKTRONIK
PETTY CASH

KAS
KREDIT
SALDO
Page 6
PT PRIMA ELEKTRONIK
PETTY CASH
TANGGAL
KODE
PEMBANTU
BKM
BKK
URAIAN
Page 7
AKUN
DB
AKUN
KR
KAS
DEBIT
IMA ELEKTRONIK
PETTY CASH

KAS
KREDIT
SALDO
Page 8
PT PRIMA ELEKTRONIK
PETTY CASH
TANGGAL
KODE
PEMBANTU
BKM
BKK
URAIAN
Page 9
AKUN
DB
AKUN
KR
KAS
DEBIT
IMA ELEKTRONIK
PETTY CASH

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
LR
6,500,000
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
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
-
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
PT PRIMA ELEKTRONIK
DAFTAR AKUN
NO
AKUN
NAMA AKUN
AKUN
D/K
AKUN
NR/LR
Saldo
D
PT PRIMA ELEKTRONIK
CASH IN B A N K
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
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 18
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 19
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 20
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 21
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 22
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 23
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 24
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 25
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 26
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 27
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 28
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 29
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 30
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 31
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 32
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 33
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 34
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 35
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 36
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 37
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 38
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 39
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 40
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 41
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 42
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 43
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 44
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 45
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 46
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 47
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 48
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 49
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 50
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 51
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 52
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 53
PT PRIMA ELEKTRONIK
CASH IN B A N K
TANGGAL
KODE
PEMBANTU
DOKUMEN
URAIAN
Page 54
AKUN
DB
AKUN
KR
KAS
DEBIT
RIMA ELEKTRONIK
ASH IN B A N K

KAS
KREDIT
SALDO
Page 55
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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

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
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
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
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
D
- LR
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
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
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

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
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
1-1400
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
1-3300
Vehicle at cost
1-3400
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

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
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
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
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

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

NO
KODE PEMBANTU
JUMLAH
AWAL BULAN
SALDO
AKHIR BULAN
PT PRIMA ELEKTRONIK
HUTANG DAGANG
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

NO
KODE PEMBANTU
AWAL BULAN
SALDO
AKHIR BULAN
JUMLAH
PT PRIMA ELEKTRONIK
UTANG PPh
NO
KODE PEMBANTU
JUMLAH
AWAL BULAN
SALDO
AKHIR BULAN
PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
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
Elektron Comp
Des
Elektron Comp
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
Rp 16,000,000
Rp 16,000,000
24
Rp 16,000,000
Rp 384,000,000
13
tunai
Rp
Rp 16,000,000
Rp 80,000,000
19
Rp 16,000,000
Rp 304,000,000
Des
18
Guskom
Rp
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
JUMLAH
15
Rp 16,096,000
Des
Des
Des
PT PRIMA ELEKTRONIK
Rp
KARTU PERSEDIAAN
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
Elektron Comp
Rp
Elektron Comp
Rp 12,500,000
Rp 12,500,000
10
Samudra
Rp 12,500,000
Rp 100,000,000
11
Samudra
Rp
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
Rp 12,500,000
Rp 100,000,000
10
Rp 12,500,000
Rp 125,000,000
Rp 12,500,000
Rp 50,000,000
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
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
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

Excel Akunting - PT Prima 2016 Lengkap - 2

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PT PRIMA ELEKTRONIK

riode 31 Desember 2015

riode 31 Desember 2015

riode 31 Desember 2015

riode 31 Desember 2015

riode 31 Desember 2015

1-1400 Allowance for Doubtful Debt

1-3300 Building Accumulated Depr.

Other Revenues and

Toko Karya Sejati

Pembayaran Dividen terutang

Piutang hapus kembali Toko Indah

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

eriode 31 Desember 2015

BM12-1 Galaxy Elektronik

AYAT JURNAL PENYESUAIAN

BM12-2 Rek Koran

BM12-3 Biaya YMH

BM12-5 Peny. Gedung

ang Berakhir 31 Desember 2015

ang Berakhir 31 Desember 2015

Other Expenses and Losses :

LAPORAN LABA DITAHAN

3-1200 Retained Earning

Net Profit (Loss)

Retained Earning - End of Month

Long Term Liabilities :

LAPORAN ARUS KAS

ARUS KAS DARI AKTIVITAS OPERASI

Jumlah Kenaikan & Penurunan

ARUS KAS DARI AKTIVITAS INVESTASI

Jumlah Arus Kas dari Aktivitas Investasi

ARUS KAS DARI AKTIVITAS PENDANAAN

PIUTANG HASIL INVESTASI

Belum di Edit Rumusnya

UANG MUKA PPh

BIAYA YANG MASIH HARUS DIBAYAR

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