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    This document is the general ledger of PT Abadi Elektronik for December 2017. It shows account balances and transactions for cash, accounts receivable, inventory, prepaid expenses, property and equipment. Major transactions include cash receipts of Rp 415.6 million and payments of Rp 135.5 million, accounts receivable collections of Rp 297 million and sales of Rp 366.2 million, and inventory purchases of Rp 239.8 million and sales of Rp 301.9 million. Fixed asset balances include land of Rp 192.5 million and buildings of Rp 768 million.

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    This document is the general ledger of PT Abadi Elektronik for December 2017. It shows account balances and transactions for cash, accounts receivable, inventory, prepaid expenses, property and equipment. Major transactions include cash receipts of Rp 415.6 million and payments of Rp 135.5 million, accounts receivable collections of Rp 297 million and sales of Rp 366.2 million, and inventory purchases of Rp 239.8 million and sales of Rp 301.9 million. Fixed asset balances include land of Rp 192.5 million and buildings of Rp 768 million.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Download as xlsx, pdf, or txt
    10 views47 pages

    Format Buku Besar

    Uploaded by

    Renata felicia
    This document is the general ledger of PT Abadi Elektronik for December 2017. It shows account balances and transactions for cash, accounts receivable, inventory, prepaid expenses, property and equipment. Major transactions include cash receipts of Rp 415.6 million and payments of Rp 135.5 million, accounts receivable collections of Rp 297 million and sales of Rp 366.2 million, and inventory purchases of Rp 239.8 million and sales of Rp 301.9 million. Fixed asset balances include land of Rp 192.5 million and buildings of Rp 768 million.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 47

    PT ABADI ELEKTRONIK

    GENERAL LEDGER
    DESEMBER 2017

    Cash In Bank 1-1100


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 122,431,700
    2017 31 posting Rp 415,609,000 Rp 538,040,700
    31 posting Rp 135,500,000 Rp 402,540,700

    Petty Cash 1-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 5,000,000
    2017 31 posting Rp 3,700,000 Rp 1,300,000
    31 posting Rp 3,700,000 Rp 5,000,000

    Accounts Receivable 1-1300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 389,400,000
    2017 31 posting Rp 297,000,000 Rp 92,400,000
    31 posting Rp 366,175,000 Rp 458,575,000
    31 posting Rp 11,550,000 Rp 447,025,000
    Allowance for Doubtful Debt 1-1400
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 3,450,000

    Merchandise Inventory 1-1500


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 270,800,000
    2017 31 posting Rp 239,780,000 Rp 510,580,000
    31 posting Rp 301,870,000 Rp 208,710,000
    31 posting Rp 13,200,000 Rp 195,510,000
    31 posting Rp 9,400,000 Rp 204,910,000
    31 posting Rp 98,200,000 Rp 106,710,000

    Store Supplies 1-1600


    Balance
    Date Description Ref Debit Credit
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 5,780,000
    2017 31 posting Rp 700,000 Rp 6,480,000

    Prepaid Rent 1-1700


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 4,000,000
    2017

    Prepaid Insurance 1-1800


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 5,400,000
    2017
    Prepaid Income Tax 1-1900
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 31,378,000
    2017

    Stock Investment 1-2100


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 135,000,000
    2017

    Land 1-3100
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 192,500,000
    2017
    Building At Cost 1-3200
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 Rp 768,000,000
    2017

    Building Accumulated Depr. 1-3300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017

    Vehicle At Cost 1-3400


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 258,000,000
    2017
    Vehicle Accumulated Depr. 1-3500
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017

    Equipment 1-3600
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 220,800,000
    2017

    Equipment Accumulated Depr. 1-3700


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017
    Credit Card 2-1100
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 5,500,000

    Account Payable 2-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 85,800,000
    31 posting Rp 263,883,000
    31 posting Rp 14,520,000

    Accrued Expense 2-1300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 9,500,000
    31 posting Rp 700,000
    31 posting Rp 600,000

    Income Tax Payable 2-1400


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec
    2017

    PPN Payable 2-1500


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017

    PPN Outcome 2-1600


    Balance
    Date Description Ref Debit Credit
    Date Description Ref Debit Credit
    Debit
    Dec 31 posting Rp 10,560,000
    2017 31 posting Rp 33,270,000
    31 posting Rp 1,050,000

    PPN Income 2-1700


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 31 posting Rp 23,978,000 Rp 23,978,000
    2017 31 posting Rp 1,320,000 Rp 22,658,000

    Dividend Payable 2-1800


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 3,500,000
    Bank Mandiri Loan 2-2100
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 25,000,000

    Common Stock 3-1100


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017

    Retained Earnings 3-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017
    Income Summary 3-1300
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec
    2017

    Sales of Merchandise 4-1100


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal
    2017 31 posting Rp 105,600,000
    31 posting Rp 332,700,000
    Freight Collected 4-1200
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 31 posting Rp 55,000
    2017 31 posting Rp 205,000

    Sales Discount 4-1300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 9,700,000
    2017 31 posting Rp 1,892,000 Rp 11,592,000
    31 posting

    Sales Return 4-1400


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 10,500,000 Rp 10,500,000
    2017
    Cost of Goods Sold 5-1100
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 1,092,000,000
    2017 31 posting Rp 98,200,000 Rp 1,190,200,000
    31 posting Rp 301,870,000 Rp 1,492,070,000
    31 posting Rp 9,400,000 Rp 1,482,670,000

    Freight Paid 5-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 5,685,000
    2014 31 posting Rp 125,000 Rp 5,810,000

    Advertising Expenses 6-1100


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 12,500,000
    2014 31 posting Rp 825,000 Rp 13,325,000

    Telephone, Water, and Electricity Expenses 6-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 21,780,000

    Rent Expenses 6-1300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 5,500,000

    Store Supplies Expenses 6-1400


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec 1 saldo awal Rp 7,400,000
    31 posting

    Maintenance and Repair Expenses 6-1500


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Bad Debt Expenses 6-1600


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec
    Depreciation Expenses 6-1700
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Insurance Expenses 6-1800


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Wages & Salaries Expenses 6-1900


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec
    Interest Income 8-1100
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Dividen Income 8-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Late Fees Collected 8-1300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec
    Interest Expenses 9-1100
    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Bank Service Charge 9-1200


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Income Tax Expenses 9-1300


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec
    Gain/Loss Sales Vehicle 9-1400
    Balance
    Date Description Ref Debit Credit
    Debit

    Miscellalneous Expenses 9-1500


    Balance
    Date Description Ref Debit Credit
    Debit
    Dec

    Late Fee Expenses 9-1600


    Balance
    Date Description Ref Debit Credit
    Debit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit
    Rp 2,750,000
    Rp 6,200,000

    Balance
    Credit

    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit
    Rp 117,760,000

    Balance
    Credit
    Balance
    Credit
    Rp 94,395,000

    Balance
    Credit

    Balance
    Credit
    Rp 77,720,000
    Balance
    Credit
    Rp 5,500,000
    Rp -

    Balance
    Credit
    Rp 257,400,000
    Rp 171,600,000
    Rp 435,483,000
    Rp 420,963,000

    Balance
    Credit
    Rp 10,800,000
    Rp 1,300,000
    Rp 600,000
    Rp -

    Balance
    Credit

    Balance
    Credit
    Rp 19,200,000

    Balance
    Credit
    Rp 10,560,000
    Rp 43,830,000
    Rp 42,780,000

    Balance
    Credit

    Balance
    Credit
    Rp 5,500,000
    Rp 9,000,000
    Balance
    Credit
    Rp 250,000,000
    Rp 225,000,000

    Balance
    Credit
    Rp 1,000,000,000

    Balance
    Credit
    Rp 350,585,000
    Balance
    Credit

    Balance
    Credit
    Rp 1,560,000,000
    Rp 1,665,600,000
    Rp 1,998,300,000
    Balance
    Credit
    Rp 55,000
    Rp 260,000

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    Balance
    Credit

    Balance
    Credit

    Balance
    Credit
    PT ABADI ELEKTRONIK
    NERACA SALDO
    31 DESEMBER 2017

    No. Account Name Account Debit Credit


    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 StoreSupplies 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
    PT ABADI ELEKTRONIK
    BUKU BESAR PEMBANTU UTANG
    DESEMBER 2017

    Galaxy Elektronik S001


    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017

    Planet Elektronik S002


    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017

    Jaya Elektronik S003


    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017
    PT ABADI ELEKTRONIK
    DAFTAR SALDO UTANG
    PER 31 DESEMBER 2017

    No. Nama No. Faktur Tanggal Jumlah

    Rp -

    PT ABADI ELEKTRONIK
    DAFTAR SALDO PIUTANG
    PER 31 DESEMBER 2017

    No. Nama No. Faktur Tanggal Jumlah


    PT ABADI ELEKTRONIK
    BUKU BESAR PEMBANTU PIUTANG
    DESEMBER 2017

    Toko Karya Sejati C001


    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017

    Toko Citra C002


    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017

    Toko Indah C003


    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017
    Toko Persada C004
    Balance
    Date Description Ref Debit Credit
    Debit Credit
    Dec
    2017

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