Академический Документы
Профессиональный Документы
Культура Документы
Rp 420,963,000
PT PRIMA ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
Rp 106,710,000
Rp -
Rp -
PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 2015
Debit
Invoice
Date Description Ref
No. Cash In Bank Sales Discount Acc. No
Rp 415,554,000 Rp 1,892,000
Recapitulation
Debit Credit
Acc. No. Amount Acc. No.
1-1100 Rp 415,554,000 1-1300
4-1300 Rp 1,892,000 4-1100
5-1100 Rp 98,200,000 2-1600
1-1500
1-1400
8-1300
Rp 515,646,000
TRO
AN KAS
15
Credit
Account
Amount Acc. No Amount
Receivable
Rp 94,600,000 - -
Rp 118,800,000
Rp 98,200,000 4-1100 Rp 105,600,000
2-1600 Rp 10,560,000
1-1500 Rp 98,200,000
1-1400 Rp 3,450,000
Rp 83,600,000 8-1300 Rp 836,000
on
Credit
Amount
Rp 297,000,000
Rp 105,600,000
Rp 10,560,000
Rp 98,200,000
Rp 3,450,000
Rp 836,000
Rp 515,646,000
PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
Debit
Invoice
Date Description Ref Account Other
No.
Payable Acc. No. Amount
1 BKK12-1 Gaji Karyawan 2-1300 Rp 9,500,000
10 BKK12-2 PT Galaxy Elektronik Rp 85,800,000
17 BKK12-3 Hutang Dividen 2-1800 Rp 3,500,000
19 BKK12-4 Pembayaran Kartu Kredit 2-1100 Rp 5,500,000
20 BKK12-5 Pembayaran Hutang 2-2100 Rp 25,000,000
9-1100 Rp 2,500,000
30 BKK12-6 Pengisian Kas Kecil 6-1100 Rp 825,000
2-1300 Rp 700,000
2-1300 Rp 600,000
1-1600 Rp 700,000
6-1500 Rp 875,000
Rp 85,800,000 Rp 49,700,000
RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No.
2-1200 Rp 85,800,000 1-1100
2-1300 Rp 10,800,000
2-1800 Rp 3,500,000
2-1100 Rp 5,500,000
2-2100 Rp 25,000,000
9-1100 Rp 2,500,000
6-1100 Rp 825,000
1-1600 Rp 700,000
6-1500 Rp 875,000
Rp 135,500,000
AS
Credit
Other
Cash in Bank
Acc. No. Amount
Rp 9,500,000
Rp 85,800,000
Rp 3,500,000
Rp 5,500,000
Rp 27,500,000
Rp 3,700,000
Rp 135,500,000
TION
Credit
Amount
Rp 135,500,000
Rp 135,500,000
PT PRIMA ELEKTRONIK
PETTY CASH
DESEMBER 2015
Debit
Date Invoice No. Description
Acc. No Amount
1 VKK12-1 Advertising Expense 6-1100 Rp 825,000
2 VKK12-2 Telepon, Water, and Electricity Expense 2-1300 Rp 700,000
4 VKK12-3 Telepon, Water, and Electricity Expense 2-1300 Rp 600,000
8 VKK12-4 Store Supplies 1-1600 Rp 700,000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 875,000
Rp 3,700,000
Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 825,000 1-1200 Rp 3,700,000
2-1300 Rp 1,300,000
1-1600 Rp 700,000
6-1500 Rp 875,000
Rp 3,700,000 Rp 3,700,000
Credit
Petty Cash
Rp 825,000
Rp 700,000
Rp 600,000
Rp 700,000
Rp 875,000
Rp 3,700,000
PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Land 1-3100
Date Description Ref Debit Credit
Dec 1 saldo awal √
2014
Equipment 1-3600
Date Description Ref Debit Credit
Dec 1 saldo awal √
2014
Equipment Accumulated Depr. 1-3700
Date Description Ref Debit Credit
Dec 1 saldo awal √
2014 31 penyesuaian AJP-1 Rp 1,340,000
Balance
Debit Credit
Rp 5,000,000
Balance
Debit Credit
Rp 389,400,000
Rp 377,850,000
Rp 744,025,000
Rp 447,025,000
Balance
Debit Credit
Rp 2,750,000
Rp 6,200,000
Rp 13,410,750
Balance
Debit Credit
Rp 270,800,000
Rp 257,600,000
Rp 267,000,000
Rp 506,780,000
Rp 204,910,000
Rp 106,710,000
Balance
Debit Credit
Rp 5,780,000
Rp 6,480,000
Rp 3,145,000
Balance
Debit Credit
Rp 4,000,000
Rp 3,500,000
Balance
Debit Credit
Rp 5,400,000
Rp 5,100,000
Rp 5,100,000
Balance
Debit Credit
Rp 31,378,600
Rp 1,115,010
Balance
Debit Credit
Rp 135,000,000
Balance
Debit Credit
Rp 192,500,000
Balance
Debit Credit
Rp 768,000,000
Balance
Debit Credit
Rp 117,760,000
Rp 120,320,000
Balance
Debit Credit
Rp 258,000,000
Balance
Debit Credit
Rp 94,395,000
Rp 97,650,000
Balance
Debit Credit
Rp 220,800,000
Balance
Debit Credit
Rp 77,720,000
Rp 79,060,000
Balance
Debit Credit
Rp 5,500,000
Rp -
Balance
Debit Credit
Rp 257,400,000
Rp 242,880,000
Rp 506,763,000
Rp 420,963,000
Balance
Debit Credit
Rp 10,800,000
Rp -
Rp 10,800,000
Balance
Debit Credit
Balance
Debit Credit
Rp 19,200,000
Rp 39,322,000
Balance
Debit Credit
Rp (1,050,000)
Rp 32,220,000
Rp 42,780,000
Rp -
Balance
Debit Credit
Rp 23,978,000
Rp 22,658,000
Rp -
Balance
Debit Credit
Rp 5,500,000
Rp 2,000,000
Balance
Debit Credit
Rp 250,000,000
Rp 225,000,000
Balance
Debit Credit
Rp 1,000,000,000
Balance
Debit Credit
Rp 350,585,800
Rp 540,259,960
Rp 540,259,960
Balance
Debit Credit
Rp 2,010,321,000
Rp 189,674,160
Rp -
Balance
Debit Credit
Rp 1,560,000,000
Rp 1,892,700,000
Rp 1,998,300,000
Rp -
Balance
Debit Credit
Rp 205,000
Rp -
Balance
Debit Credit
Rp 9,700,000
Rp 11,592,000
Rp -
Balance
Debit Credit
Rp 10,500,000
Rp -
Balance
Debit Credit
Rp 1,092,000,000
Rp 1,082,600,000
Rp 1,384,470,000
Rp 1,482,670,000
Rp -
Balance
Debit Credit
Rp 5,685,500
Rp 5,810,500
Rp -
Balance
Debit Credit
Rp 12,500,000
Rp 13,325,000
Rp -
Balance
Debit Credit
Rp 21,780,000
Rp 23,080,000
Rp -
Balance
Debit Credit
Rp 5,500,000
Rp 6,000,000
Rp -
Balance
Debit Credit
Rp 7,400,000
Rp 10,735,000
Rp -
Balance
Debit Credit
Rp 6,500,000
Rp 7,375,000
Rp -
Balance
Debit Credit
Rp 7,210,750
Rp -
Balance
Debit Credit
Rp 78,705,000
Rp 85,860,000
Rp -
Balance
Debit Credit
Rp 1,800,000
Rp 2,100,000
Rp -
Balance
Debit Credit
Rp 104,500,000
Rp 114,000,000
Rp -
Balance
Debit Credit
Rp 4,800,000
Rp 5,280,000
Rp -
Balance
Debit Credit
Rp 5,700,000
Rp -
Balance
Debit Credit
Rp 836,000
Rp -
Balance
Debit Credit
Rp 3,300,000
Rp 5,800,000
Rp -
Balance
Debit Credit
Rp 3,500,000
Rp 3,575,000
Rp -
Balance
Debit Credit
Rp 30,263,590
Rp -
Balance
Debit Credit
Balance
Debit Credit
Rp 750,000
Rp -
Balance
Debit Credit
PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015
RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
2-1200 14,520,000.00 2-1700 1,320,000.00
4-1400 10,500,000.00 1-1500 13,200,000.00
2-1600 1,050,000.00 1-1300 11,550,000.00
1-1500 9,400,000.00 5-1100 9,400,000.00
Total 35,470,000.00 35,470,000.00
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015
Debit
Invoice
Date Description Ref Merchandise
No. PPN Income Freigt Paid
Inventory
7 FG.12760 PT Falaxy Elektronik Rp 81,000,000 Rp 8,100,000 Rp 35,000
19 F.Jy.3155 PT Jaya Elektronik Rp 63,750,000 Rp 6,375,000 Rp 45,000
23 PE.1602 PT Planet Elektronik Rp 95,030,000 Rp 9,503,000 Rp 45,000
RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No.
1-1500 Rp 239,780,000 2-1200
2-1700 Rp 23,978,000
5-1200 Rp 125,000
Rp 263,883,000
Credit
Account Payable
Rp 89,135,000
Rp 70,170,000
Rp 104,578,000
Rp 263,883,000
ATION
Credit
Amount
Rp 263,883,000
Rp 263,883,000
PT PRIMA ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015
Debit Credit
CGS (Dr.) /
Invoice
Date Description Ref Account Merchandise Sales of
No. PPN Outcome Freight Collected
Receivable Inventory (Cr.) Merchandise
3 F-12/01 PT Karya Sejati Rp 70,670,000 Rp 57,800,000 Rp 64,200,000 Rp 6,420,000 Rp 50,000
10 F-12/02 Toko Citra Rp 82,225,000 Rp 67,200,000 Rp 74,700,000 Rp 7,470,000 Rp 55,000
24 F-12/03 Toko Persada Rp 76,230,000 Rp 63,000,000 Rp 69,300,000 Rp 6,930,000 Rp -
27 F-12/04 Toko Citra Rp 137,050,000 Rp 113,870,000 Rp 124,500,000 Rp 12,450,000 Rp 100,000
RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 366,175,000 1-1500 Rp 301,870,000
5-1100 Rp 301,870,000 4-1100 Rp 332,700,000
2-1600 Rp 33,270,000
4-1200 Rp 205,000
Rp 668,045,000 Rp 668,045,000
PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
PAC 07VD
IN OUT
Date Invoice No. Description
Quantity Price Amount Quantity
Dec 1 Saldo Awal
2014 3 F-12/01 Penjualan 10
7 FG.12760 Pembelian 15 3,000,000 45,000,000
10 F-12/02 Penjualan 12
24 F-12/03 Penjualan 6
2
27 F-12/04 Penjualan 11
8
1
PAC 05WD
IN OUT
Date Invoice No. Description
Quantity Price Amount Quantity
Dec 1 Saldo Awal
2015 3 F-12/01 Penjualan 8
7 FG.12760 Pembelian 10 3,600,000 36,000,000
8 BM12-1 Retur Pembelian -2 3,600,000 (7,200,000)
10 F-12/02 Penjualan 9
11 NK12-1 Retur Penjualan (1)
16 NK-01 Penjualan Tunai 16
19 F.Jy.3155 Pembelian 11 3,650,000 40,150,000
24 F-12/03 Penjualan 11
27 F-12/04 Penjualan 8
7
TRONIK
DIAAN
015
AC 400 WATT
OUT BALANCE
37,960,000
AC 690 WATT
OUT BALANCE
Price Amount Quantity Price Amount
43 3,600,000 154,800,000
3,600,000 28,800,000 35 3,600,000 126,000,000
45 3,600,000 162,000,000
43 3,600,000 154,800,000
3,600,000 32,400,000 34 3,600,000 122,400,000
3,600,000 (3,600,000) 35 3,600,000 126,000,000
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
3,600,000 39,600,000 8 3,600,000 28,800,000 63,000,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
3,600,000 28,800,000 4 3,650,000 14,600,000
3,650,000 25,550,000 15 3,610,000 54,150,000
54,150,000
68,750,000
106,710,000
106,160,000
PT PRIMA ELEKTRONIK
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015
Rp 102,824,340
Credit
Rp 480,000
Rp 10,800,000
Rp 300,000
Rp 500,000
Rp 3,335,000
Rp 7,210,750
Rp 2,560,000
Rp 3,255,000
Rp 1,340,000
Rp 22,658,000
Rp 20,122,000
Rp 30,263,590
Rp 102,824,340
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2015
-
PT PRIMA ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Rp 219,937,750
Koreksi Fiskal:
- Bad Debt Expense Rp 7,210,750
- Interest Income Rp (5,280,000)
- Gain/Loss Sales of Vehicle Rp -
- Dividend Income Rp (5,700,000)
Total Koreksi Fiskal Rp (3,769,250)
Penghasilan Kena Pajak Rp 216,168,500
Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Rp 30,263,590
Net Income After Tax Rp 189,674,160
60527180
Rp 189,674,160 Rp 30,263,590
PT PRIMA ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015
Total
Rp 1,350,585,800.00
Rp -
Rp 189,674,160.00
Rp -
Rp 1,540,259,960.00
PT PRIMA ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
ASSET
Current Assets:
Cash in Bank Rp 402,890,700
Petty Cash Rp 5,000,000
Accounts Receivable Rp 447,025,000
Allowance for Doubtful Debt Rp (13,410,750)
Merchandise Inventory Rp 106,710,000
Store Supplies Rp 3,145,000
Prepaid Rent Rp 3,500,000
Prepaid Insurance Rp 5,100,000
Prepaid Income Tax Rp 1,115,010
Stock Invesment Rp 135,000,000
Total current assets Rp 1,096,074,960
Fixed Assets:
Land Rp 192,500,000
Building at Cost Rp 768,000,000
Building Accumulated Depr. Rp (120,320,000) Rp 647,680,000
Vehicle at cost Rp 258,000,000
Vehicle Accumulated Depr. Rp (97,650,000) Rp 160,350,000
Equipment Rp 220,800,000
Equipment Accumulated Depr. Rp (79,060,000) Rp 141,740,000
Total Fixed Assets Rp 1,142,270,000
TOTAL ASSETS Rp 2,238,344,960
MA ELEKTRONIK
POSISI KEUANGAN
ESEMBER 2015
Equity:
Common Stock Rp 1,000,000,000
Retained Earning Rp 540,259,960
Total Equity Rp 1,540,259,960
Rp 4,020,642,000
Credit
Rp 2,010,321,000
Rp 11,592,000
Rp 10,500,000
Rp 1,482,670,000 Rp 1,482,120,000
Rp 5,810,500
Rp 13,325,000
Rp 23,080,000
Rp 6,000,000
Rp 10,735,000
Rp 7,375,000
Rp 7,210,750
Rp 85,860,000
Rp 2,100,000
Rp 114,000,000
Rp 5,800,000
Rp 3,575,000
Rp 30,263,590
Rp 750,000
Rp 189,674,160
Rp -
Rp 4,020,642,000
PT PRIMA ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015
Rp 2,543,785,710 Rp 2,548,785,710