PENGELOLAAN KARTU PIUTANG, UTANG DA

Nama Perusahaan PT SURYA GEMILANG

Tanggal 30
Bulan Juni
Tahun DAFTAR AKUN 2020

DAFTAR C/S
G, UTANG DAN PERSEDIAAN
 DAFTAR AKUN

KODE POS POS

NAMA AKUN
AKUN SALDO LAPORAN

1-1100 Cash In Bank DB NRC

1-1200 Petty Cash DB NRC
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Inventory
1-1600 Office Supplies
1-1700 Prepaid Insurance
1-1800 PPN Income
1-2100 Stock Insurance
1-3100 Land
1-3200 Building
1-3210 Building Accum Dep
1-3300 Equipment at Cost
1-3310 Equipment Accum Dep
1-3400 Vehicles at Cost
1-3410 Vehicles Accum Dep
2-1100 Visa
2-1200 Accounts Payable
2-1300 Expense Payable
2-1500 Income Tax Payable
2-1600 PPN Payable
2-1700 PPN Outcome
2-1800 Dividend Payable
2-2100 Bank Nusantara Loan
3-1100 Capital Stock
3-1200 Retained Earning
3-1300 Dividend Payable
3-1400 Income Summary
4-1100 Sales
4-1200 Sales Return
4-1300 Sales Discount
5-1100 Cost of Good Sold
5-1200 Freight Paid
5-1300 Purchase Discount
6-1100 Advertising Expenses
6-1200 Telephone and Internet Expenses
6-1300 Water and Electricity Expenses
6-1400 Store Supplies Expenses
6-1500 Bad debt Expenses
6-1600 Spoilage Expenses
6-1700 Depreciation Expenses- Building
6-1800 Depreciation Expenses- Equipment
6-1900 Depreciation Expenses- Vehicle
6-2100 Insurance Expenses
6-2200 Wages & Salaries Expenses
6-2300 Tabloid and Newspaper Expenses
6-2400 Income Tax Expanse
6-2500 Other Operating Expenses
8-1100 Interest Revenue
8-1200 Dividend Revenue
8-1300 Freight Collected
8-1400 Late Fees Collected
8-1500 Gain on sale of Stocks
9-1100 Interest Expenses
9-1200 Bank Service Charge
9-1300 Late Fees Paid
9-1400 Loss on sale of Stocks
JUMLAH
DAFTAR AKUN

SALDO AWAL SALDO AWAL

KETERANGAN
DEBET KREDIT

325,500,000 - kas kecil

20,000,000 - kas di bank BCA
993,740,000 - piutang dagang
- 2,000,000 cadangan kerugian piutang
408,660,000 - persediaan barang dagangan
55,000,000 -
26,000,000 -
- -
102,500,000 -
200,000,000 -
540,000,000 -
- 200,250,000
120,000,000 -
- 72,500,000
330,000,000 -
- 128,125,000
- 12,000,000
- 271,942,000
- -
- -
- -
- -
- -
- 550,000,000
- 1,000,000,000
- 884,583,000
- -
- -
- - penjualan barang dagangan
- -
- -
- -
- -
- -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
3,121,400,000 3,121,400,000
MENU
 DAFTAR KODE CUSTOMER & SUPPL

KODE NAMA ALAMAT

KARTU
A01 PT Magenta Putra Ruko BSD Utama Kav. A4, Tangerang Selatan
A02
A03
A04
A05
A06
A07
A08
A09
A10
A11
B01 PT. Orange Indonesia Jalan Cilandak Barat No.25 Jakarta Selatan
B02
B03
B04
B05
E CUSTOMER & SUPPLIER MENU

TELEPON STATUS Faktur & Tanggal SALDO AWAL

- Piutang F97, 25 Mei 2020 217,690,000

- Hutang F01-42, 28 Mei 2020 109,340,000

MENU
 DAFTAR PERSEDIAAN

KODE NAMA BARANG UNIT

A01 PT Magenta Putra
A02
A03
A04
A05
A06
A07
A08
A09
A10
A11
B01 PT. Orange Indonesia
B02
B03
B04
B05
DAFTAR PERSEDIAAN MENU

HARGA POKOK/UNIT JUMLAH HARGA JUAL

Ruko BSD Utama Kav. A4, Tangerang Selatan - Piutang

Jalan Cilandak Barat No.25 Jakarta Selatan - Hutang

MENU
 JURNAL UM

AKUN AKUN BANTU BANTU KODE

TANGGAL BUKTI
AKUN
1 2 1 2
JURNAL UMUM

KODE
KETERANGAN
BANTU
 MENU

DEBET KREDIT
(Rp) (Rp)
 BUKU BESAR

Kode akun
Nama Akun

DEBET
NO TANGGAL KETERANGAN BUKTI
(RP)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
 MENU

Pos Saldo :
Saldo Awal :

KREDIT SALDO
(RP) (RP)
 Kartu Persediaan
Jenis :
Kode :
Metode :
MASUK
TANGGAL BUKTI KETERANGAN
UNIT HARGA
2020
 Kartu Persediaan

MASUK KELUAR BALANCE

JUMLAH UNIT HARGA JUMLAH UNIT HARGA

Total ……………………………
BALANCE
JUMLAH
 NERACA LAJ

KODE TRIAL BALANCE

NAMA AKUN POS
AKUN Debit (Rp)
 NERACA LAJUR

TRIAL BALANCE POS INCOME STATEMENT BALANCE SHEET

Kredit (Rp) LAPORAN Debit (Rp) Kredit (Rp) Debit (Rp)
BALANCE SHEET
MENU
Kredit (Rp)