PT PRIMA ELEKTRO

JURNAL PENERIMAAN KAS

Dec-15

Debit
Date Invoice No. Description Ref
Cash In Bank

2 BKM12-1 PT Karya Sejati 92,708,000

15 BKM12-2 Toko Indah 118,800,000
16 NK 01 Penjualan tunai 116,215,000

24 BKM12-3 Toko Indah 3,450,000

29 BKM12-4 Toko Persada 84,436,000

415,609,000

Recapitulation
Debit
Acc. No.
 PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
Dec-15

Debit Credit
Account Others
PPN Outcome Sales Discount
Receivable Account Name Acc. No Amount
1,892,000 94,600,000
118,800,000
Sales of Merchandise 105,600,000
PPN Outcome 10,560,000
Freight Collected 55,000
Allowance for Doubtful Debt 3,450,000
83,600,000 Let Fee Collected 836,000

1,892,000 297,000,000 120,501,000

Recapitulation
Debit Credit
Amount Acc. No. Amount
 PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
Dec-15
Debit
Invoice
Date Description Ref
No. Account Payable

1 BKK12-1 Gaji bulan November

10 BKK12-2 PT Galaxy 85,800,000
20 BKK12-3 Pembayaran deviden terutang
20 BKK12-4 Pelunasan Kartu kredit
22 BKK12-5 Angsuran hutang Bank Mandiri

30 BKK12-6 Pengisian kas kecil

85,800,000

RECAPITUL
Debit
Acc. No.
 PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
Dec-15
Debit Credit
Other Purchase
Cash in Bank PPN Income
Acc. Name Acc. No. Amount Discount
Accrued Expense 9,500,000 9,500,000
85,800,000
Devidend Payable 3,500,000 3,500,000
Credit Card 5,500,000 5,500,000
Bank Mandiri Loan 25,000,000 27,500,000
Interest Expense 2,500,000
Petty Cash 3,700,000 3,700,000

49,700,000 135,500,000

RECAPITULATION
Debit Credit
Amount Acc. No. Amount
 PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
Dec-15

Debit
Invoice
Date Description Ref Merchandise
No. PPN Income
Inventory

6 FG.12760 Galaxy Elektronik 81,000,000 8,100,000

19 Fjy.3155 PT Jaya Elektronik 63,750,000 6,375,000
23 PE.1602 Planet Elektronik 95,030,000 9,503,000

239,780,000 23,978,000

RECAPITULATION
Debit
Acc. No. Amount
Debit Credit

Freigt Paid Account Payable

35,000 89,135,000
45,000 70,170,000
45,000 104,578,000

125,000 263,883,000

RECAPITULATION
Credit
Acc. No. Amount
 PT PRIMA ELEKTRONIK
JURNAL PENJUALAN
Dec-15

Debit Credi
Invoice
Date Description Ref Account Sales of
No.
Receivable Merchandise

3 F-12/1 Toko Karya Sejati 70,670,000 64,200,000

10 F-12/2 Toko Citra 82,225,000 74,700,000
24 F-12/3 Toko Persada 76,230,000 69,300,000
24 F-12/4 Toko Citra 137,050,000 124,500,000

366,175,000 332,700,000

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No.
ONIK
AN

Credit

PPN Outcome Freight Collected

6,420,000 50,000
7,470,000 55,000
6,930,000
12,450,000 100,000

33,270,000 205,000

CREDIT
Amount
 PT PRIMA ELEKTRONIK
GENERAL JOURNAL
Dec-15

Date Inv. No Description Ref Debit

3 F-12/1 Cost of Goods Sold 57,800,000

Merchandise Inventory

6 FG.12760 Accounts Payable 14,520,000

Merchandise Inventory
PPN Income

10 F-12/2 Cost of Goods Sold 67,200,000

Merchandise Inventory

10 NKr12-1 Sales Return 10,500,000

PPN Outcome 1,050,000
Account Receivable

Merchandise Inventory 9,400,000

Cost of Goods Sold

15 NK 01 Cost of Goods Sold 98,200,000

Merchandise Inventory

24 F-12/3 Cost of Goods Sold 63,000,000

Merchandise Inventory

27 F-12/4 Cost of Goods Sold 113,870,000

Merchandise Inventory

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
 Credit

57,800,000

13,200,000
1,320,000

67,200,000

11,550,000

9,400,000

98,200,000

63,000,000

113,870,000
 PT PRIMA ELEKTRONIK
PETTY CASH
Dec-15

Invoice Debit
Date Description
No. Acc. Name
1 VKK12-1 Pembayaran brosur Advertising Expense
2 VKK12-2 Rekening listrik Telephone, water, electricity expense
4 VKK12-3 Rekening telepon Telephone, water, electricity expense
4 VKK12-3 Pembelian perlengkapan toko Store Supplies
11 VKK12-5 Reparasi dan pemeliharaan alat Maintenance & Repair Expense

Recapitulation
Debit Credit
Acc. No. Amount Acc. No.
Debit Credit
Acc. No. Amount Petty Cash
825,000 825,000
700,000 700,000
600,000 600,000
700,000 700,000
875,000 875,000

3,700,000 3,700,000

Credit
Amount
 PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
Dec-15

PAC 07VD
IN
Invoice
Date Description
No. Quantity Price Amount

Des 1 Saldo Awal

3 F-12/1 Penjualan
6 F.12670 Pembelian 15 3,000,000 45,000,000

8 FG.12670 Retur Pembelian

10 F-12/2 Penjualan

10 NKr12-1 Retur Penjualan 2 2,900,000 5,800,000

16 NK 01 Penjualan

20 Fjy.3155 Pembelian 8 2,950,000 23,600,000

23 PE.1602 Pembelian 14 2,920,000 40,880,000

24 F-12/3 Penjualan

27 F-12/4 Penjualan

PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
Dec-15
PAC 05WD
IN
Invoice
Date Description
No. Quantity Price Amount
 Invoice
Date Description
No. Quantity Price Amount

Des 1 Saldo Awal

2 F-12/1 Penjualan
6 F.12670 Pembelian 10 3,600,000 36,000,000
8 FG.12670 Retur
10 F-12/2 Penjualan
10 NKr12-1 Retur penjualan 1 3,600,000 3,600,000
15 NK 01 Penjualan
20 Fjy.3155 Pembelian 11 3,650,000 40,150,000

23 PE.1602 Pembelian 15 3,610,000 54,150,000

24 F-12/3 Penjualan

24 F-12/4 Penjualan
IMA ELEKTRONIK
TU PERSEDIAAN
Dec-15

AC 400 WATT
OUT BALANCE

Quantity Price Amount Quantity Price Amount

40 2,900,000 116,000,000
10 2,900,000 29,000,000 30 2,900,000 87,000,000
30 2,900,000 87,000,000
15 3,000,000 45,000,000
2 3,000,000 6,000,000 30 2,900,000 87,000,000
13 3,000,000 39,000,000
12 2,900,000 34,800,000 18 2,900,000 52,200,000
13 3,000,000 39,000,000
20 2,900,000 58,000,000
13 3,000,000 39,000,000
14 2,900,000 40,600,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
6 2,900,000 17,400,000
13 3,000,000 39,000,000
8 2,950,000 23,600,000
6 2,900,000 17,400,000
13 3,000,000 39,000,000
8 2,950,000 23,600,000
14 2,920,000 40,880,000
6 2,900,000 17,400,000 11 3,000,000 33,000,000
2 3,000,000 6,000,000 8 2,950,000 23,600,000
14 2,920,000 40,880,000
11 3,000,000 33,000,000 13 2,920,000 37,960,000
8 2,950,000 23,600,000
1 2,920,000 2,920,000

IMA ELEKTRONIK
TU PERSEDIAAN
Dec-15
AC 690 WATT
OUT BALANCE

Quantity Price Amount Quantity Price Amount

Quantity Price Amount Quantity Price Amount

43 3,600,000 154,800,000
8 3,600,000 28,800,000 35 3,600,000 126,000,000
45 3,600,000 162,000,000
2 3,600,000 7,200,000 43 3,600,000 154,800,000
9 3,600,000 32,400,000 34 3,600,000 122,400,000
35 3,600,000 126,000,000
16 3,600,000 57,600,000 19 3,600,000 68,400,000
19 3,600,000 68,400,000
11 3,650,000 40,150,000
19 3,600,000 68,400,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
11 3,600,000 39,600,000 8 3,600,000 28,800,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
8 3,600,000 28,800,000 4 3,650,000 14,600,000
7 3,650,000 25,550,000 15 3,610,000 54,150,000
 PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
Dec-15

Galaxy Elektronik S001

Balance
Date Description Ref Debit Credit
Debit
Des 1 Saldo awal v
6 JB 89,135,000
6 JU 14,520,000
10 JKK 85,800,000

Planet Elektronik S002

Balance
Date Description Ref Debit Credit
Debit
Des 1 Saldo Awal v
23 JB 104,578,000

Jaya Elektronik S003

Balance
Date Description Ref Debit Credit
Debit
Des 1 Saldo awal v
20 JB 70,170,000
Balance
Credit
85,800,000
174,935,000
160,415,000
74,615,000

Balance
Credit
97,900,000
202,478,000

Balance
Credit
73,700,000
143,870,000
 PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
Dec-15

Toko Karya Sejati C001

Date Description Ref Debit Credit

Des 1 Saldo awal v

2 JKM 94,600,000
3 JP 70,670,000

Toko Citra C002

Date Description Ref Debit Credit

Des 1 Saldo awal v

10 JP 82,225,000
10 JU 11,550,000
27 JP 137,050,000

Toko Indah C003

Date Description Ref Debit Credit

Des 1 Saldo awal v

15 JKM 118,800,000

Toko Persada C004

 Date Description Ref Debit Credit

Des 1 Saldo awal v

24 JP 76,230,000
27 JKM 83,600,000
NIK
PIUTANG

Balance
Debit Credit
94,600,000
-
70,670,000

Balance
Debit Credit
92,400,000
174,625,000
163,075,000
300,125,000

Balance
Debit Credit
118,800,000
-
 Balance
Debit Credit
83,600,000
159,830,000
76,230,000
 PT PRIMA ELEKTRONIK
TRIAL BALANCE
PER 31 DESEMBER 2015

NO.
ACCOUNT DEBIT (Rp)
ACCOUNT
1-1100 Cash in Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance for Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Rent
1-1800 Prepaid Insurance
1-1900 Prepaid Income Tax
1-2100 Stock Invesment
1-3100 Land
1-3200 Building at Cost
1-3300 Building Accumulated Depr.
1-3400 Vehicle at cost
1-3500 Vehicle Accumulated Depr.
1-3600 Equipment
1-3700 Equipment Accumulated Depr.
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
2-2100 Bank Mandiri Loan
3-1100 Common Stock
3-1200 Retained Earning
3-1300 Income Summary
4-1100 Sales of Merchandise
4-1200 Freight Collected
4-1300 Sales Discount
4-1400 Sales Return
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1100 Advertising Expenses
6-1200 Telepon, Water and Electricity Expense
6-1300 Rent Expense
6-1400 Store Supplies Expense
6-1500 Maintenance and Repair Expense
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses
6-1800 Insurance Expense
6-1900 Wages & Salaries Expense
8-1100 Interest Income
8-1200 Deviden Income
8-1300 Late Fees Collected
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense
9-1600 Late Fee Expense
TOTAL
KREDIT (Rp)