PT CAHAYA BINTANG ELEKTRINDO

SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE

PER DECEMBER 31, 2015

Nama Customer : Adaya Elektrindo, PT Kode : CS 109

Balance
Date Description Ref Debet Credit
Debet
2015
Dec 1 Saldo awal 34,705,000
3 Pelunasan 11,605,000 23,100,000

Nama Customer : Bunda Cahaya Timur, PT Kode : CS 108

Balance
Date Description Ref Debet Credit
Debet
2015
Dec 1 Saldo awal 48,664,000

Nama Customer : Darmala Jaya Bakti, PT Kode :CS 102

Balance
Date Description Ref Debet Credit
Debet
2015
Dec 1 Saldo awal 11,154,000

Nama Customer : Cahaya Elekronik Kode :CS 103

Balance
Date Description Ref Debet Credit
Debet
2015
Dec 1 Saldo awal 13,200,000
Nama Customer : Kode :
Balance
Date Description Ref Debet Credit
Debet
 PT CAHAYA BINTANG ELEKTRINDO
LIST OF ACCOUNT RECEIVABLE BALANCE
PER DECEMBER 31, 2015

No. Nama Customer Balance

CS 109 Adaya Elektrindo,PT 34,705,000
CS 108 Bunda Cahaya Timur,PT 48,664,000
CS 102 Darmala Jaya Bakti,PT 11,154,000
CS 103 Cahaya Elektronik,PT 13,200,000

Total 107,723,000

PT CAHAYA BINTANG ELEKTRINDO

LIST OF ACCOUNT PAYABLE BALANCE
PER DECEMBER 31, 2015

No. Nama Supplier Balance

VE201 Samsung Indonesia Rp 165,000,000
VE202 Citra Utama Elektrik Rp 110,000,000
VE203 Toshiba Indonesia Rp 99,000,000

Total 165,000,000
AHAYA BINTANG ELEKTRINDO
RY LEDGER - ACCOUNT RECEIVABLE
PER DECEMBER 31, 2015

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit
 PT CAHAYA BINTANG ELEKTRINDO
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
PER DECEMBER 31, 2015

Nama Supplier : Samsung Indonesia Kode : Ve.201

Balance
Date Description Ref Debet Credit
Debet Credit
2015
Dec 1 Saldo awal 165,000,000

Nama Supplier : Citra Utama Elektrik Kode : Ve 202

Balance
Date Description Ref Debet Credit
Debet Credit
2015
Dec 1 Saldo awal 110,000,000

Nama Supplier : Toshiba Indonesia Kode : Ve 203

Balance
Date Description Ref Debet Credit
Debet Credit
2015
Dec 1 Saldo awal 99,000,000
Nama Barang TV 14
Kode Barang TV14
Satuan UNIT

Persediaan Masuk Persediaan Keluar

Tanggal No. Bukti Harga Satuan Harga Satuan
Unit Jumlah (Rp) Unit
(Rp) (Rp)
2015
DES 1
5 75 325,000
7 -1 325,000
8 75 325,000
9 75 335,000 25,125,000

19 40 325,000

22 31 325,000
7 335,000
38
22 50 340,000 17,000,000

22 10 335,000

23 12 335,000
ersediaan Keluar Nilai Persediaan Akhir
Harga Satuan
Jumlah (Rp) Unit Jumlah (Rp)
(Rp)

220 325,000 71,500,000

24,375,000 145 325,000 47,125,000
(325,000) 146 325,000 47,450,000
24,375,000 71 325,000 23,075,000
71 325,000 23,075,000
75 335,000 25,125,000
146 48,200,000
13,000,000 31 325,000 10,075,000
75 335,000 25,125,000
106 35,200,000
10,075,000
2,345,000 68 335,000 22,780,000
12,420,000
68 335,000 22,780,000
50 340,000 17,000,000
118 39,780,000
3,350,000 58 335,000 19,430,000
50 340,000 17,000,000
108 36,430,000
4,020,000 46 335,000 15,410,000
50 340,000 17,000,000
96 32,410,000
Nama Barang CD PLAYER
Kode Barang CDP
Satuan UNIT

Persediaan Masuk Persediaan Keluar

Tanggal No. Bukti Harga Harga
Unit Satuan Jumlah (Rp) Unit Satuan Jumlah (Rp)
(Rp) (Rp)
2015
DES 1
5 85 295,000 25,075,000
6 50 295,000 14,750,000
8 50 295,000 14,750,000
15 65 295,000 19,175,000
17 75 295,000 22,125,000
22 100 310,000 31,000,000
 Nilai Persediaan Akhir
Harga
Unit Satuan Jumlah (Rp)
(Rp)

470 295,000 138,650,000

385 295,000 113,575,000
335 295,000 98,825,000
285 295,000 84,075,000
220 295,000 64,900,000
145 295,000 42,775,000
145 295,000 42,775,000
100 310,000 31,000,000
245 73,775,000
Nama Barang TAPE DEK
Kode Barang TD
Satuan UNIT

Persediaan Masuk Persediaan Keluar

Tanggal No. Bukti Harga Harga
Unit Satuan Jumlah (Rp) Unit Satuan Jumlah (Rp)
(Rp) (Rp)
2015
DES 1
8 50 195,000 9,750,000
15 40 195,000 7,800,000
 Nilai Persediaan Akhir
Harga
Unit Satuan Jumlah (Rp)
(Rp)

150 195,000 29,250,000

100 195,000 19,500,000
60 195,000 11,700,000
 PT CAHAYA BINTANG ELEKTRIND
GENERAL JOURNAL
PER DECEMBER 31, 2015

Nomor
Tanggal Keterangan Ref
Bukti
3 BM-76/XII/15 Penerimaan Piutang

5 SJ-210/XII/15 Penjualan Kredit

PT Sanghai Elektronika ( CS 104 )

5 KK-472/XII/15 Pembayaran Biaya Perjamuan

Bagian Pemasaran
6 SJ-211/XII/15 Penjualan Kredit
CV Darmala Jaya Bakti

6 KK-473/XII/15 Pembayaran Listrik dan Telepon

6 KK-474/XII/15 Pembayaran BBM, Parkir, Tol

7 MM-351/XII/15 Retur Penjualan

PT Adaya Elektrindo

MM-352/XII/15

8 SJ-212/XII/15 Penjualan Kredit

PT Barkah Elektronik
8 BK-197/XII/15 Biaya Travelling ( Pertanggungjawaban )

8 BM-77/XII/15 Penerimaan Piutang

PT Bunda Cahaya Timur
8 BK-198/XII/15 Biaya Transfer Bank

9 PJ-121/XII/15 Pembelian Kredit

PT Samsung Indonesia

9 BK-199/XII/15 Pembayaran Hutang

PT Samsung Indonesia
10 BK-200/XII/15 Pembayaran Pajak Terutang

MM-353/XII/15 Pengkreditan Pajak Masukan

10 KK-475/XII/15 Pembayaran Biaya Perjamuan

Bagian Adm Umum
13 KK-476/XII/15 Pembayaran BBM, Parkir, Tol

15 SJ-213/XII/15 Penjualan Kredit

PT Cahaya Elektronik

15 BK-201/XII/15 Pembayaran Listrik dan Telepon

15 KM-193/XII/15 Biaya Perjalanan

Bagian Adm Umum
KK-477/XII/15

17 SJ-214/XII/15 Penjualan Kredit

Toko Samudra Jaya

19 SJ-215/XII/15 Penjualan Kredit

PT Sanghai Elektronika
19 BK-202/XII/15 Pembayaran Hutang
PT Toshiba
19 BK-203/XII/15 Pembayaran Hutang
PT Samsung Indonesia
20 BM-78/XII/15 Penerimaan Piutang
PT Bunda Cahaya Timur
20 KK-478/XII/15 Pembayaran BBM, Parkir, Tol

20 BK-204/XII/15 Pengisian Kas ditangan

22 SJ-216/XII/15 Penjualan Kredit

BM-79/XII/15 Penerimaan Piutang

22 BK-205/XII/15 Biaya Administrasi Bank

22 PJ-122/XII/15 Pembelian Kredit

PT Samsung Indonesia

22 SJ-217/XII/15 Penjualan Kredit

PT Gama Utama

23 SJ-218/XII/15 Penjualan
Departement Sosial

BM-80/XII/2015 Penerimaan Piutang

Departement Sosial
26 BK-206/XII/15 Pembayaran Gaji Karyawan

MM-354/XII/15 Pph ps 21 atas Gaji Karyawan

26 KK-479/XII/15 Pembayaran BBM, Parkir, Tol

26 KK-480/XII/15 Pembangunan dalam Proses

26 BK-207/XII/15 Pembelian dalam Perjalanan

PT Trenggono Eko Makmur

BK-208/XII/15 Biaya Angkut Pembelian

30 KK-481/XII/15 Setoran Tunai

AMOUNT
CAHAYA BINTANG ELEKTRINDO
GENERAL JOURNAL
PER DECEMBER 31, 2015

Nama Akun No.Akun Debet Kredit

Mandiri Bank Rp 11,605,000

Account Receivable Trade Rp 11,605,000
Account Receivable Trade Rp 70,713,500
TV 14 Sales Rp 31,687,500
CD Player Sales Rp 32,597,500
VAT Tax Rp 6,428,500
Cost of Good Sold Rp 49,450,000
TV 14 Inventory Rp 24,375,000
CD Player Inventory Rp 25,075,000
Entertainment Expense ( Pemasaran ) Rp 750,550
Cash Rp 750,550
Account Receivable Trade Rp 22,715,000
CD Player Sales Rp 20,650,000
VAT Tax Rp 2,065,000
Cost of Good Sold Rp 14,750,000
CD Player Inventory Rp 14,750,000
Electrical Telp Expense ( Pemasaran ) Rp 1,171,350
Electrical Telp Expense ( Adm Umum ) Rp 780,900
Cash Rp 1,952,250
Gasolin,Parking,Tol Expense ( Pemasaran ) Rp 1,975,500
Gasolin,Parking,Tol Expense ( Adm Umum ) Rp 1,125,550
Cash Rp 3,101,050
Sales Return Rp 325,000
VAT Tax Rp 32,500
Account Receivable Trade Rp 357,500
TV 14 Inventory Rp 325,000
Cost of Good Sold Rp 325,000
Account Receivable Trade Rp 70,963,750
TV 14 Sales Rp 31,687,500
CD Player Sales Rp 19,175,000
Tape Dek Sales Rp 13,650,000
VAT Tax Rp 6,451,250
Cost of Good Sold Rp 48,875,000
TV 14 Inventory Rp 24,375,000
CD Player Inventory Rp 14,750,000
Tape Dek Inventory Rp 9,750,000
Advance Payment Rp 30,000,000
Mandiri Bank Rp 30,000,000
Mandiri Bank Rp 10,164,000
Account Receivable Trade Rp 10,164,000
Bank Service Expense Rp 7,500
Mandiri Bank Rp 7,500
TV 14 Inventory Rp 25,125,000
VAT Tax Rp 2,512,500
Account Payable Trade Rp 27,637,500
Account Payable Trade Rp 100,000,000
Mandiri Bank Rp 100,000,000
Pph ps 21 Tax Rp 3,486,825
VAT Tax Rp 17,164,500
Pph ps 25 Tax ( 2 ) / Pph Art 25 ( 1 ) Rp 115,000
Mandiri Bank Rp 20,766,325
VAT Tax Rp 4,062,500
VAT Tax Rp 4,062,500
Entertainment Expense ( Adm Umum ) Rp 1,125,750
Cash Rp 1,125,750
Gasolin,Parking,Tol Expense ( Pemasaran ) Rp 1,755,600
Gasolin,Parking,Tol Expense ( Adm Umum ) Rp 1,100,200
Cash Rp 2,855,800
Account Receivable Trade Rp 39,432,250
CD Player Sales Rp 24,927,500
Tape Dek Sales Rp 10,920,000
VAT Tax Rp 3,584,750
Cost of Good Sold Rp 26,975,000
CD Player Inventory Rp 19,175,000
Tape Dek Inventory Rp 7,800,000
Electrical Telp Expense ( Pemasaran ) Rp 1,614,086
Electrical Telp Expense ( Adm Umum ) Rp 538,029
Mandiri Bank Rp 2,152,115
Cash Rp 30,000,000
Advance Payment Rp 30,000,000
Travelling & Transportation Expense Rp 24,293,874
Cash Rp 24,293,874
Account Receivable Trade Rp 31,638,750
CD Player Sales Rp 28,762,500
VAT Tax Rp 2,876,250
Cost of Good Sold Rp 22,125,000
CD Player Inventory Rp 22,125,000
Account Receivable Trade Rp 18,590,000
TV 14 Sales Rp 16,900,000
 VAT Tax Rp 1,690,000
Cost of Good Sold Rp 13,000,000
TV 14 Inventory Rp 13,000,000
Account Payable Trade Rp 99,000,000
Mandiri Bank Rp 99,000,000
Account Payable Trade Rp 65,000,000
Mandiri Bank Rp 65,000,000
Mandiri Bank Rp 16,500,000
Account Receivable Trade Rp 16,500,000
Gasolin,Parking,Tol Expense ( Pemasaran ) Rp 1,511,500
Gasolin,Parking,Tol Expense ( Adm Umum ) Rp 1,120,000
Cash Rp 2,631,500
Cash on Hand / Cash Rp 200,000,000
Mandiri Bank Rp 200,000,000
Account Receivable Trade Rp 18,525,000
TV 14 Sales Rp 18,525,000
Cost of Good Sold Rp 12,420,000
TV 14 Inventory Rp 12,420,000
Mandiri Bank Rp 18,525,000
Account Receivable Trade Rp 18,525,000
Bank Service Expense Rp 275,250
Mandiri Bank Rp 275,250
TV 14 Inventory Rp 17,000,000
CD Player Inventory Rp 31,000,000
VAT Tax Rp 4,800,000
Account Payable Trade Rp 52,800,000
Account Receivable Trade Rp 4,550,000
TV 14 Sales Rp 4,550,000
Cost of Good Sold Rp 3,350,000
TV 14 Inventory Rp 3,350,000
Account Receivable Trade Rp 6,435,000
TV 14 Sales Rp 5,850,000
VAT Tax Rp 585,000
Cost of Good Sold Rp 4,020,000
TV 14 Inventory Rp 4,020,000
Mandiri Bank Rp 5,850,000
Account Receivable Trade Rp 5,850,000
Salaries Expense ( Pemasaran ) Rp 28,816,962
Salaries Expense ( Adm Umum ) Rp 29,286,000
Mandiri Bank Rp 58,102,962
Salaries Expense ( Pemasaran ) Rp 291,288
Salaries Expense ( Adm Umum ) Rp 420,000
Pph ps 21 Tax Rp 711,288
Gasolin,Parking,Tol Expense ( Pemasaran ) Rp 2,150,500
Gasolin,Parking,Tol Expense ( Adm Umum ) Rp 1,250,550
Cash Rp 3,401,050
Contraction in Progress Rp 255,000,000
Cash Rp 255,000,000
Inventory in Transit Rp 133,100,000
VAT Tax Rp 13,310,000
Mandiri Bank Rp 146,410,000
Freight in Rp 5,500,000
Mandiri Bank Rp 5,500,000
Mandiri Bank Rp 300,000,000
Cash Rp 300,000,000

Rp 1,979,392,014 Rp 1,979,392,014