LEMBAR KERJA

LEMBAR KERJA
MENGELOLA BUKU BESAR
MENGELOLA BUKU BESAR

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)
PRAKTEK
WORKSHOP PENGANTAR AKUNTANSI
 PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015

Galaxy Elektronik S001

Balance
Date Description Ref Debit Credit
Debit Credit

Planet Elektronik S002

Balance
Date Description Ref Debit Credit
Debit Credit

Jaya Elektronik S003

Balance
Date Description Ref Debit Credit
Debit Credit

PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
 DESEMBER 2015

Toko Karya Sejati C001

Balance
Date Description Ref Debit Credit
Debit Credit

Toko Citra C002

Balance
Date Description Ref Debit Credit
Debit Credit

Toko Indah C003

Balance
Date Description Ref Debit Credit
Debit Credit

Toko Persada C004

Balance
Date Description Ref Debit Credit
Debit Credit
 PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

 Balance
Date Description Ref Debit Credit
Debit Credit

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Merchandise Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit

Store Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Rent 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Prepaid Insurance 1-1800
Balance
Date Description Ref Debit Credit
Debit Credit

Prepaid Income Tax 1-1900

Balance
Date Description Ref Debit Credit
Debit Credit

Stock Investment 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Land 1-3100
Balance
Date Description Ref Debit Credit
Debit Credit

Building At Cost 1-3200

Balance
Date Description Ref Debit Credit
Debit Credit

Building Accumulated Depr. 1-3300

Balance
Date Description Ref Debit Credit
Debit Credit
Vehicle At Cost 1-3400
Balance
Date Description Ref Debit Credit
Debit Credit

Vehicle Accumulated Depr. 1-3500

Balance
Date Description Ref Debit Credit
Debit Credit

Equipment 1-3600
Balance
Date Description Ref Debit Credit
Debit Credit

Equipment Accumulated Depr. 1-3700

 Balance
Date Description Ref Debit Credit
Debit Credit

Credit Card 2-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Account Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Accrued Expense 2-1300

Date Description Ref Debit Credit Balance
 Debit Credit

Income Tax Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit

PPN Payable 2-1500

Balance
Date Description Ref Debit Credit
Debit Credit

PPN Outcome 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit
PPN Income 2-1700
Balance
Date Description Ref Debit Credit
Debit Credit

Dividend Payable 2-1800

Balance
Date Description Ref Debit Credit
Debit Credit

Bank Mandiri Loan 2-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Common Stock 3-1100
Balance
Date Description Ref Debit Credit
Debit Credit

Retained Earnings 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Sales of Merchandise 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit

Freight Collected 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Sales Return 4-1400
Balance
Date Description Ref Debit Credit
Debit Credit

Cost of Goods Sold 5-1100

Balance
Date Description Ref Debit Credit
Debit Credit

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Advertising Expenses 6-1100
Balance
Date Description Ref Debit Credit
Debit Credit

Telephone, Water, and Electricity

6-1200
Expenses
Balance
Date Description Ref Debit Credit
Debit Credit

Rent Expenses 6-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Store Supplies Expenses 6-1400
Balance
Date Description Ref Debit Credit
Debit Credit

Maintenance and Repair

6-1500
Expenses
Balance
Date Description Ref Debit Credit
Debit Credit

Bad Debt Expenses 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit

Depreciation Expenses 6-1700

Date Description Ref Debit Credit Balance
 Debit Credit

Insurance Expenses 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit

Wages & Salaries Expenses 6-1900

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Income 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dividen Income 8-1200
Balance
Date Description Ref Debit Credit
Debit Credit

Late Fees Collected 8-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Interest Expenses 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Bank Service Charge 9-1200
Balance
Date Description Ref Debit Credit
Debit Credit

Income Tax Expenses 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit

Gain/Loss Sales Vehicle 9-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Miscellalneous Expenses 9-1500
Balance
Date Description Ref Debit Credit
Debit Credit

Late Fee Expenses 9-1600

Balance
Date Description Ref Debit Credit
Debit Credit
 PT PRIMA ELEKTRONIK
NERACA SALDO
31 DESEMBER 2015

No. Account Name Account Debit Credit

 PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah

PT PRIMA ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah