Account Lists PT Pekalipan Raya

Acc. No Account Name

1110 Cash In Bank
1120 Petty Cash
1130 Trade Debtors
1140 Allowance For Bad Debts
1150 Notes Receivable
1160 Inventory
1170 Store Supplies
1180 Prepaid Insurance
1190 PPN- Collected
1210 Equipments
1220 Equipments At Accum Dep
1230 Building
1240 Building Accum Dep
2100 Trade Creditors
2200 Expense Payable
2300 Wages Payable
2400 PPN Paid
2500 Tax Payable
2600 Devidend Payable
2700 Bonds Payable
3100 Stock Capital
3200 Retairned Earning
3300 Dividend
3400 Income Summary
4100 Sales
4200 Discount Given
4300 Freight – Out
4400 Other Incomes
5100 Cost Of Good Sold
5200 Freight – In
5300 Discount Taken
6110 Advertising Expense
6120 Depreciation Expense
6130 Insurance Expense
6140 Maintenance Expense
6150 Store Supplies Expense
6160 Salaries Expense
6170 Utilities Expense
6180 Interest Expense
6190 Other Expense
6200 Pph Pasal 25
6210 Pph Pasal 23
6220 Company Tax
 PT PEKALIPAN RAYA
NERACA SALDO
PER 30 NOVEMBER 2016

No. Akun Nama Akun Debet

1110 Cash In Bank Rp. 62.000.000,00
1120 Petty Cash Rp. 1.000.000,00
1130 Trade Debtors Rp. 48.000.000,00
1140 Allowance For Bad Debts Rp. 2.500.000,00
1150 Notes Receivable Rp. 5.000.000,00
1160 Inventory Rp. 45.000.000,00
1170 Store Supplies Rp. 17.400.000,00
1210 Equipments Rp. 64.000.000,00
1220 Equipments At Accum Dep
1230 Building Rp. 285.000.000,00
1240 Building At Accum Dep
2100 Trade Creditors
2500 Tax Payable
2700 Bonds Payable
3100 Capital Stock
3200 Retairned Earning
4100 Sales
4200 Discount Given Rp. 1.700.000,00
4300 Freight Out Rp. 4.500.000,00
5100 Cost Of Good Sold Rp. 305.500.000,00
5200 Freight In Rp. 6.800.000,00
5300 Discount Taken
6110 Advertising Expense Rp. 11.000.000,00
6120 Depreciation Expense Rp. 19.250.000,00
6130 Insurance Expense Rp. 7.200.000,00
6140 Maintenance Expense Rp. 7.200.000,00
6150 Store Supplies Expense Rp. 2.000.000,00
6160 Salaries Expense Rp. 40.000.000,00
6170 Utilities Expense Rp. 36.250.000,00
6180 Interest Expense Rp. 2.500.000,00
6200 Pph Pasal 25 Rp. 2.500.000,00
6210 Pph Pasal 23 Rp. 750.000,00
Jumlah Rp. 977.050.000,00
6

Kredit

Rp. 30.000.000,00

Rp. 34.250.000,00
Rp. 53.000.000,00
Rp. 9.250.000,00
Rp. 100.000.000,00
Rp. 200.000.000,00
Rp. 75.750.000,00
Rp. 472.500.000,00

Rp. 2.300.000,00

Rp. 977.050.000,00
 PT Pekalipan Raya
General Journal
Period December 2016

Date Description Ref Debit

12/2/2016 Trade Creditors 2100 Rp 10,000,000
12/2/2016 Cash In Bank 1110
12/2/2016 Discount Taken 5300
12/2/2016 Store Supplies 1170 Rp 125,000
12/2/2016 Petty Cash 1120
12/5/2016 Trade Debtors 1130 Rp 25,850,000
12/5/2016 Cost Of Good Sold 5100 Rp 18,750,000
12/5/2016 Sales 4100
12/5/2016 PPN- Collected 1190
12/5/2016 Inventory 1160
12/7/2016 Trade Creditors 2100 Rp 25,000,000
12/7/2016 Cash In Bank 1110
12/7/2016 Discount Taken 5300
12/8/2016 Cash In Bank 1110 Rp 15,840,000
12/8/2016 Discount Given 4200 Rp 160,000
12/8/2016 Trade Debtors 1130
12/9/2016 Cash In Bank 1110 Rp 2,585,000
12/9/2016 Cost Of Good Sold 5100 Rp 2,000,000
12/9/2016 Sales 4100
12/9/2016 PPN- Collected 1190
12/9/2016 Inventory 1160
12/10/2016 Trade Debtors 1130 Rp 13,640,000
12/10/2016 Cost Of Good Sold 5100 Rp 9,250,000
12/10/2016 Sales 4100
12/10/2016 PPN- Collected 1190
12/10/2016 Inventory 1160
12/12/2016 Trade Creditors 2100 Rp 18,000,000
12/12/2016 Cash In Bank 1110
12/12/2016 Trade Debtors 1130 Rp 10,670,000
12/12/2016 Cost Of Good Sold 5100 Rp 7,500,000
12/12/2016 Sales 4100
12/12/2016 PPN- Collected 1190
12/12/2016 Inventory 1160
12/13/2016 Cash In Bank 1110 Rp 6,000,000
12/13/2016 Trade Debtors 1130
12/13/2016 Inventory 1160 Rp 65,000,000
12/13/2016 PPN Paid 2400 Rp 6,500,000
12/13/2016 Trade Creditors 2100
12/15/2016 Equipments 1210 Rp 1,300,000
12/15/2016 PPN Paid 2400 Rp 130,000
12/15/2016 Cash In Bank 1110
12/20/2016 Advertising Expense 6110 Rp 200,000
12/20/2016 Petty Cash 1120
12/20/2016 Cash In Bank 1110 Rp 20,000,000
12/20/2016 Trade Debtors 1130
12/20/2016 Trade Debtors 1130 Rp 15,675,000
12/20/2016 Cost Of Good Sold 5100 Rp 11,250,000
12/20/2016 Sales 4100
12/20/2016 PPN- Collected 1190
12/20/2016 Inventory 1160
12/20/2016 Trade Creditors 2100 Rp 20,000,000
12/20/2016 Cash In Bank 1110
12/24/2016 Inventory 1160 Rp 23,400,000
12/24/2016 PPN Paid 2400 Rp 2,340,000
12/24/2016 Trade Creditors 2100
12/25/2016 Trade Creditors 2100 Rp 10,000,000
12/25/2016 Cash In Bank 1110
12/27/2016 Trade Debtors 1130 Rp 15,840,000
12/27/2016 Cost Of Good Sold 5100 Rp 12,000,000
12/27/2016 Sales 4100
12/27/2016 PPN- Collected 1190
12/27/2016 Inventory 1160
12/27/2016 Wages Payable 2300 Rp 3,000,000
12/27/2016 Cash In Bank 1110
12/27/2016 Tax Payable 2500
12/28/2016 Inventory 1160 Rp 23,650,000
12/28/2016 PPN Paid 2400 Rp 2,365,000
12/28/2016 Trade Creditors 2100
12/30/2016 Freight – In 5200 Rp 200,000
12/30/2016 Freight – Out 4300 Rp 300,000
12/30/2016 Petty Cash 1120
12/30/2016 Utilities Expense 6170 Rp 1,100,000
12/30/2016 Cash In Bank 1110
12/30/2016 Petty Cash 1120 Rp 825,000
12/30/2016 Cash In Bank 1110
Total Rp 400,445,000
 Credit

Rp 9,800,000
Rp 200,000

Rp 125,000

Rp 23,500,000
Rp 2,350,000
Rp 18,750,000

Rp 24,500,000
Rp 500,000

Rp 16,000,000

Rp 2,350,000
Rp 235,000
Rp 2,000,000

Rp 12,400,000
Rp 1,240,000
Rp 9,250,000

Rp 18,000,000

Rp 9,700,000
Rp 970,000
Rp 7,500,000

Rp 6,000,000

Rp 71,500,000
Rp 1,430,000

Rp 200,000

Rp 20,000,000

Rp 14,250,000
Rp 1,425,000
Rp 11,250,000

Rp 20,000,000

Rp 25,740,000

Rp 10,000,000

Rp 14,400,000
Rp 1,440,000
Rp 12,000,000

Rp 2,700,000
Rp 300,000

Rp 26,015,000

Rp 500,000

Rp 1,100,000

Rp 825,000
Rp 400,445,000
 PT Pekalipan Raya
Adjustment Journal
Period 30-31December 2016

Date Description Ref Debit

12/30/2016 Dividend 3300 Rp 22,300,000
12/30/2016 Devidend Payable 2600
12/31/2016 Cash In Bank 1110 Rp 900,000
12/31/2016 Other Expense 6190 Rp 600,000
12/31/2016 Other Incomes 4400
12/31/2016 Store Supplies Expense 6150 Rp 7,860,000
12/31/2016 Store Supplies 1170
12/31/2016 Depreciation Expense 6120 Rp 1,750,000
12/31/2016 Petty Cash 1120
12/31/2016 Building Accum Dep 1240
12/31/2016 Prepaid Insurance 1180 Rp 3,600,000
12/31/2016 Insurance Expense 6130
12/31/2016 Salaries Expense 6160 Rp 600,000
12/31/2016 Tax Payable 2500
12/31/2016 Expense Payable 2200
12/31/2016 PPN- Collected 1190 Rp 7,660,000
12/31/2016 Tax Payable 2500 Rp 3,675,000
12/31/2016 PPN Paid 2400
12/31/2016 Pph Pasal 25 6200 Rp -
12/31/2016 Pph Pasal 23 6210 Rp -
12/31/2016 Tax Payable 2500
JUMLAH SEMENTARA Rp 48,945,000
 Credit

Rp 22,300,000

Rp 1,500,000

Rp 7,860,000

Rp 1,000,000
Rp 750,000

Rp 3,600,000

Rp 26,000
Rp 574,000

Rp 11,335,000

Rp -
Rp 48,945,000