LEMBAR KERJA MEMPROSES BUKU BESAR

1.1 Menyiapkan Alat Tulis Kantor untuk mengerjakan buku besar.

1.2 Memeriksa halaman Buku besar dan saldo awal
1.3 Menyajikan Rekapitulasi Jurnal
PD MITRA MEN
RECAPITULATION JOURNAL

SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11300 906.150.000 11500 704.965.000
51100 704.965.000 21500 82.150.000
41100 821.500.000
41400 2.500.000
1.611.115.000 1.611.115.000
-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11100 506.690.000 11300 274.400.000
41300 310.000 11400 6.000.000
51100 180.000.000 11500 180.000.000
21500 20.600.000
41100 206.000.000

687.000.000 687.000.000
-
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 937.090.000 21100 1.031.799.000
11900 93.709.000
51200 1.000.000
1.031.799.000 1.031.799.000
-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11600 1.000.000 11100 355.393.000
12100 3.300.000 11900 3.000.000
21100 328.800.000 51300 2.907.000
21200 3.900.000
21500 4.500.000
22100 15.000.000
31200 1.000.000
61800 800.000
82100 3.000.000
-
-
-
361.300.000 361.300.000
-
MEMORIAL JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11500 44.500.000 11300 57.200.000
21100 45.100.000 11500 41.000.000
21500 5.200.000 11900 4.100.000
41200 52.000.000 51100 44.500.000

-
146.800.000 146.800.000

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2.1 Mengidentifikasi Akun-akun dalam buku besar
2.2 Memposting dari rekapitulasi jurnal ke buku besar

PD MITRA MENU
GENERAL LEDGER
Account Number
Account: Cash in Bank GENERAL LEDGER 11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 215.673.500 -
31 CRJ 503.270.000 - 718.943.500 -
31 CPJ - 355.393.000 363.550.500 -
31 SJR - - 363.550.500 -
31 PJR - - 363.550.500 -
11100 31 MJM - - 363.550.500 -

Account Number
Account: Petty Cash GENERAL LEDGER 11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 10.000.000 -
31 CRJ - - 10.000.000 -
31 CPJ - - 10.000.000 -
31 SJR - - 10.000.000 -
31 PJR - - 10.000.000 -
11200 31 MJM - - 10.000.000 -

Account Number
Account: Accounts Receivable GENERAL LEDGER 11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 85.800.000 -
31 SJR 906.150.000 - 991.950.000
31 CRJ - 274.400.000 717.550.000
31 CPJ - - 717.550.000
31 PJR - - 717.550.000
11300 31 MJM - 57.200.000 660.350.000

Account Number
Account: Allowance for Doubtful Debt GENERAL LEDGER 11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 12.800.000
31 SJR - - - 12.800.000
31 CRJ - 6.000.000 - 18.800.000
31 CPJ - - - 18.800.000
31 PJR - - - 18.800.000
11400 31 MJM - - - 18.800.000

Account Number
Account: Merchandise Inventory GENERAL LEDGER 11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 520.000.000 -
31 SJR - 704.965.000 - 184.965.000
31 CRJ - 180.000.000 - 364.965.000
31 CPJ - - - 364.965.000
31 PJR 937.090.000 - 572.125.000 -
11500 31 MJM 44.500.000 41.000.000 575.625.000 -

Account Number
Account: Store Supplies GENERAL LEDGER 11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 9.000.000 -
31 SJR - - 9.000.000 -
31 CRJ - - 9.000.000 -
31 CPJ 1.000.000 - 10.000.000 -
31 PJR - - 10.000.000 -
11600 31 MJM - - 10.000.000 -

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 Account Number:
Account: Prepaid Insurance GENERAL LEDGER 11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 16.500.000 -
31 SJR - - 16.500.000 -
31 CRJ - - 16.500.000 -
31 CPJ - - 16.500.000 -
31 PJR - - 16.500.000 -
11700 31 MJM - - 16.500.000 -

Account Number:
Account: Prepaid Rent GENERAL LEDGER 11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22.500.000 -
31 SJR - - 22.500.000 -
31 CRJ - - 22.500.000 -
31 CPJ - - 22.500.000 -
31 PJR - - 22.500.000 -
11800 31 MJM - - 22.500.000 -

Account Number:
Account: VAT IN GENERAL LEDGER 11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 3.000.000 -
31 SJR - - 3.000.000 -
31 CRJ - - 3.000.000 -
31 CPJ - 3.000.000 - -
31 PJR 93.709.000 - 93.709.000 -
11900 31 MJM - 4.100.000 89.609.000 -

Account Number:
Account: Invesment in PT Karunia GENERAL LEDGER 11901
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
11901 31 MJM - - - -

Account Number:
Account: Equipment at Cost GENERAL LEDGER 12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 22.800.000 -
31 SJR - - 22.800.000 -
31 CRJ - - 22.800.000 -
31 CPJ 3.300.000 - 26.100.000 -
31 PJR - - 26.100.000 -
12100 31 MJM - - 26.100.000 -

Account Number:
Account: Equipment Accum Dep GENERAL LEDGER 12200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 16.500.000
31 SJR - - - 16.500.000
31 CRJ - - - 16.500.000
31 CPJ - - - 16.500.000
31 PJR - - - 16.500.000
12200 31 MJM - - - 16.500.000

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 Account Number:
Account: Accounts Payable GENERAL LEDGER 21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 69.300.000
31 SJR - - - 69.300.000
31 CRJ - - - 69.300.000
31 CPJ 328.800.000 - 259.500.000 -
31 PJR - 1.031.799.000 - 772.299.000
21100 31 MJM 45.100.000 - - 727.199.000

Account Number:
Account: Expense Payable GENERAL LEDGER 21200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 3.900.000
31 SJR - - - 3.900.000
31 CRJ - - - 3.900.000
31 CPJ 3.900.000 - - -
31 PJR - - - -
21200 31 MJM - - - -

Account Number:
Account: Income Tax Payable GENERAL LEDGER 21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
21300 31 MJM - - - -

Account Number:
Account: VAT Out GENERAL LEDGER 21500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 4.500.000
31 SJR - 82.150.000 - 86.650.000
31 CRJ - 20.600.000 - 107.250.000
31 CPJ 4.500.000 - - 102.750.000
31 PJR - - - 102.750.000
21500 31 MJM 5.200.000 - - 97.550.000

Account Number:
Account: Bank BCA Loan GENERAL LEDGER 22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 285.000.000
31 SJR - - - 285.000.000
31 CRJ - - - 285.000.000
31 CPJ 15.000.000 - - 270.000.000
31 PJR - - - 270.000.000
22100 31 MJM - - - 270.000.000

Account Number:
Account: Ruchdiana Capital GENERAL LEDGER 31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 326.950.000
31 SJR - - - 326.950.000
31 CRJ - - - 326.950.000
31 CPJ - - - 326.950.000
31 PJR - - - 326.950.000
31100 31 MJM - - - 326.950.000

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 Account Number:
Account: Ruchdiana, Drawing GENERAL LEDGER 31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 75.400.000 -
31 SJR - - 75.400.000 -
31 CRJ - - 75.400.000 -
31 CPJ 1.000.000 - 76.400.000 -
31 PJR - - 76.400.000 -
31200 31 MJM - - 76.400.000 -

Account Number:
Account: Income Summary GENERAL LEDGER 31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
31300 31 MJM - - - -

Account Number:
Account: Sales GENERAL LEDGER 41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 3.463.100.000
31 SJR - 821.500.000 - 4.284.600.000
31 CRJ - 206.000.000 - 4.490.600.000
31 CPJ - - - 4.490.600.000
31 PJR - - - 4.490.600.000
41100 31 MJM - - - 4.490.600.000

Account Number:
Account: Sales Retur GENERAL LEDGER 41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 31.200.000 -
31 SJR - - 31.200.000 -
31 CRJ - - 31.200.000 -
31 CPJ - - 31.200.000 -
31 PJR - - 31.200.000 -
41200 31 MJM 52.000.000 - 83.200.000 -

Account Number:
Account: Sales Discount GENERAL LEDGER 41300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 2.170.000 -
31 SJR - - 2.170.000 -
31 CRJ 310.000 - 2.480.000 -
31 CPJ - - 2.480.000 -
31 PJR - - 2.480.000 -
41300 31 MJM - - 2.480.000 -

Account Number:
Account: Freight Collected GENERAL LEDGER 41400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 17.500.000
31 SJR - 2.500.000 - 20.000.000
31 CRJ - - - 20.000.000
31 CPJ - - - 20.000.000
31 PJR - - - 20.000.000
41400 31 MJM - - - 20.000.000

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 Account Number:
Account: Cost of goods Sold GENERAL LEDGER 51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 2.635.200.000 -
31 SJR 704.965.000 - 3.340.165.000 -
31 CRJ 180.000.000 - 3.520.165.000 -
31 CPJ - - 3.520.165.000 -
31 PJR - - 3.520.165.000 -
51100 31 MJM - 44.500.000 3.475.665.000 -

Account Number:
Account: Freight Paid GENERAL LEDGER 51200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 61.600.000 -
31 SJR - - 61.600.000 -
31 CRJ - - 61.600.000 -
31 CPJ - - 61.600.000 -
31 PJR 1.000.000 - 62.600.000 -
51200 31 MJM - - 62.600.000 -

Account Number:
Account: Purchases Discount GENERAL LEDGER 51300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 18.200.000
31 SJR - - - 18.200.000
31 CRJ - - - 18.200.000
31 CPJ - 2.907.000 - 21.107.000
31 PJR - - - 21.107.000
51300 31 MJM - - - 21.107.000

Account Number:
Account: Advertising Expenses GENERAL LEDGER 61000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 48.400.000 -
31 SJR - - 48.400.000 -
31 CRJ - - 48.400.000 -
31 CPJ - - 48.400.000 -
31 PJR - - 48.400.000 -
61000 31 MJM - - 48.400.000 -

Account Number:
Account: Telephone & Electricity expenses GENERAL LEDGER 61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 97.900.000 -
31 SJR - - 97.900.000 -
31 CRJ - - 97.900.000 -
31 CPJ - - 97.900.000 -
31 PJR - - 97.900.000 -
61100 31 MJM - - 97.900.000 -

Account Number:
Account: Store Supplies Expenses GENERAL LEDGER 61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 54.450.000 -
31 SJR - - 54.450.000 -
31 CRJ - - 54.450.000 -
31 CPJ - - 54.450.000 -
31 PJR - - 54.450.000 -
61200 31 MJM - - 54.450.000 -

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 Account Number:
Account: Bad Debt Expense GENERAL LEDGER 61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - -
31 SJR - - - -
31 CRJ - - - -
31 CPJ - - - -
31 PJR - - - -
61300 31 MJM - - - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER 61400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 4.537.500 -
31 SJR - - 4.537.500 -
31 CRJ - - 4.537.500 -
31 CPJ - - 4.537.500 -
31 PJR - - 4.537.500 -
61400 31 MJM - - 4.537.500 -

Account Number:
Account: Insurance Expense GENERAL LEDGER 61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 14.300.000 -
31 SJR - - 14.300.000 -
31 CRJ - - 14.300.000 -
31 CPJ - - 14.300.000 -
31 PJR - - 14.300.000 -
61500 31 MJM - - 14.300.000 -

Account Number:
Account: Rent Expense GENERAL LEDGER 61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 23.300.000 -
31 SJR - - 23.300.000 -
31 CRJ - - 23.300.000 -
31 CPJ - - 23.300.000 -
31 PJR - - 23.300.000 -
61600 31 MJM - - 23.300.000 -

Account Number:
Account: Wages & Salaries GENERAL LEDGER 61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 89.000.000 -
31 SJR - - 89.000.000 -
31 CRJ - - 89.000.000 -
31 CPJ - - 89.000.000 -
31 PJR - - 89.000.000 -
61700 31 MJM - - 89.000.000 -

Account Number:
Account: Other Operating Expense GENERAL LEDGER 61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 102.300.000 -
31 SJR - - 102.300.000 -
31 CRJ - - 102.300.000 -
31 CPJ 800.000 - 103.100.000 -
31 PJR - - 103.100.000 -
61800 31 MJM - - 103.100.000 -

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 Account Number:
Account: Interest Revenue GENERAL LEDGER 81100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 5.800.000
31 SJR - - - 5.800.000
31 CRJ - - - 5.800.000
31 CPJ - - - 5.800.000
31 PJR - - - 5.800.000
81100 31 MJM - - - 5.800.000

Account Number:
Account: Gain on Sales Marketable Securities GENERAL LEDGER 81200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance - 35.000.000
31 SJR - - - 35.000.000
31 CRJ - - - 35.000.000
31 CPJ - - - 35.000.000
31 PJR - - - 35.000.000
81200 31 MJM - - - 35.000.000

Account Number:
Account: Interest Expense GENERAL LEDGER 82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 33.000.000 -
31 SJR - - 33.000.000 -
31 CRJ - - 33.000.000 -
31 CPJ 3.000.000 - 36.000.000 -
31 PJR - - 36.000.000 -
82100 31 MJM - - 36.000.000 -

Account Number:
Account: Bank Service Charge GENERAL LEDGER 82200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 46.200.000 -
31 SJR - - 46.200.000 -
31 CRJ - - 46.200.000 -
31 CPJ - - 46.200.000 -
31 PJR - - 46.200.000 -
82200 31 MJM - - 46.200.000 -

Account Number:
Account: Income Tax Expense GENERAL LEDGER 91300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 34.319.000 -
31 SJR - - 34.319.000 -
31 CRJ - - 34.319.000 -
31 CPJ - - 34.319.000 -
31 PJR - - 34.319.000 -
91300 31 MJM - - 34.319.000 -

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3.1 Menyajikan Daftar saldo akun dalam buku besar sesuai dengan format yang
telah ditetapkan
3.2 Memastikan kebenaran Saldo akun dalam buku besar
PD MITRA
TRIAL BALANCE
December 31, 2016
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
11100 Cash in Bank 369.239.250 -
11200 Petty Cash 10.000.000 -
11300 Accounts Receivable 660.350.000 -
11400 Allow ance for Doubtful Debt - 18.800.000
11500 Merchandise Inventory 575.625.000 -
11600 Store Supplies 10.000.000 -
11700 Prepaid Insurance 16.500.000 -
11800 Prepaid Rent 22.500.000 -
11900 VAT IN 89.609.000 -
11901 Invesment in PT Karunia - -
12100 Equipment at Cost 26.100.000 -
12200 Equipment Accum Dep - 16.500.000
21100 Accounts Payable - 727.199.000
21200 Expense Payable - -
21300 Income Tax Payable - -
21500 VAT Out - 97.550.000
22100 Bank BCA Loan - 270.000.000
31100 Ruchdiana Capital - 326.950.000
31200 Ruchdiana, Draw ing 76.400.000 -
31300 Income Summary - -
41100 Sales - 4.490.600.000
41200 Sales Retur 83.200.000 -
41300 Sales Discount 2.480.000 -
41400 Freight Collected - 20.000.000
51100 Cost of goods Sold 3.475.665.000 -
51200 Freight Paid 62.600.000 -
51300 Purchases Discount - 21.107.000
61000 Advertising Expenses 48.400.000 -
61100 Telephone & Electricit y expenses 97.900.000 -
61200 Store Supplies Expenses 54.450.000 -
61300 Bad Debt Expense - -
61400 Depreciation Expense 2.268.750 -
61500 Insurance Expense 14.300.000 -
61600 Rent Expense 23.300.000 -
61700 W ages & Salaries 89.000.000 -
61800 Other Operating Expense 103.100.000 -
81100 Interest Revenue - 5.800.000
81200 Gain on Sales Market able Securit ies - 35.000.000
82100 Interest Expense 36.000.000 -
82200 Bank Service Charge 46.200.000 -
91300 Income Tax Expense 34.319.000 -
Amount 6.029.506.000 6.029.506.000

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