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PD MITRA

JURNAL PENERIMAAN KAS


Bulan : Desember 2016

DEBET CREDIT
POS
TANGGAL NO. BUKTI KETERANGAN OTHERS
REF CASH IN PPN SALES ACCOUNT
BANK Outcome DISCOUNT RECEIVABLE NAMA AKUN NO AKUN
2016 3 BKM12-1 Ilham Computer 33,790,000 310,000 34,100,000
Des 12 BKM12-2 Maulana Computer 188,600,000 188,600,000
13 KN01 Penjualan Tunai 226,600,000 Sales 4-1100
PPN Outcome 2-1600
14 BKM12-3 Maulana Computer 28,600,000 28,600,000
20 BKM12-4 Penerimaan Piutang Dihapuskan 6,000,000 Allowance For Doubtf 1-1400
25 BKM12-5 Akbar Computer 23,100,000 23,100,000

506,690,000 310,000 274,400,000


( 1-1100) ( 4-1300 ) ( 1-1300 )

RECAPITULATION
DEBET CREDIT
AMOUNT
ACC. NO. ACC. NO.
Rp.
1-1100 506,690,000 1-1300
4-1300 310,000 1-1500
1-2100
4-1100

TOTAL 507,000,000 TOTAL


JUMLAH

206,000,000
20,600,000

6,000,000

232,600,000

CREDIT
AMOUNT
Rp.
274,400,000
6,000,000
20,600,000
206,000,000

507,000,000
PD MITRA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET CREDIT
POS
TANGGAL NO. BUKTI KETERANGAN NO. CEK OTHERS
REFF ACCOUNT PURCHASE
Account PPN Income
PAYABLE ACCOUNT NAME Amount DISCOUNT
Number
2016 1 BKK11-1 Pembayaran Gaji Nopember CP11-001 Expense Payable 2-1300 3,000,000
Des 1 BKK12-1 Pembelian Peralatan Toko CP12-001 Equipment at Cost 1-2100 3,300,000
6 BKK12-2 PT. PUTRI CP12-002 28,600,000 260,000
9 BKK12-3 PT. TIARA CP12-003 23,100,000
15 BKK12-4 Pembayaran PPN CP12-004 PPN Outcome 2-1600 4,500,000 3,000,000
18 BKK12-5 PT. PUTRI CP12-005 259,500,000
23 BKK12-6 CV. ANGGITA CP12-006 17,600,000
30 BKK12-7 Pengisian Kembali Kas Kecil CP12-008 Expense Payable 2-1300 900,000
Stoe Supplies 1-1600 1,000,000
Ruchdiana Drawing 3-1200 1,000,000
Other Operating E. 6-1800 800,000
30 BKK12-8 Bank BCA CP12-007 Bank BCA Loan 2-2100 15,000,000
Interest Expense 9-1100 3,000,000

328,800,000 32,500,000 260,000 3,000,000


( 2-1200 ) ( 5-1300 ) ( 2-1600 )

RECAPITULATION
DEBET CREDIT
AMOUNT
ACC. NO. ACC. NO.
Rp.
1-1600 1,000,000 1-1100
1-2100 3,300,000 2-1600
2-1200 328,800,000 5-1300
2-1300 3,900,000
2-1600 4,500,000
2-2100 15,000,000
3-1200 1,000,000
6-1800 800,000
9-1100 3,000,000
TOTAL 361,300,000 TOTAL
T

CASH IN BANK

3,000,000
3,300,000
28,340,000
23,100,000
1,500,000
259,500,000
17,600,000

3,700,000

18,000,000

358,040,000
( 1-1100 )

CREDIT
AMOUNT
Rp.
358,040,000
3,000,000
260,000
361,300,000
PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN MERCHANDISE ACCOUNTS
FAKTUR REF FREIGHT PAID PPN Income
INVENTORY PAYABLE
2016 10 F05 PT. PUTRI 1,000,000 27,600,000 276,000,000 304,600,000
Des 22 A17 PT. TIARA 37,309,000 373,090,000 410,399,000
29 G11 CV. ANGGITA 28,800,000 288,000,000 316,800,000

1,000,000 93,709,000 937,090,000 1,031,799,000


( 5-1200) ( 2-1600 ) ( 1-1500 ) ( 2-1100 )

RECAPITULATION
DEBET CREDIT
AMOUNT AMOUNT
ACC. NO. ACC. NO.
Rp. Rp.
1-1500 937,090,000 2-1100 1,031,799,000
2-1600 93,709,000
5-1200 1,000,000
PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN FREIGHT
FAKTUR REF ACCOUNTS SALES PPN Outcome
RECEIVABLE COLLECTED
2016 6 F12-1 Maulana Computer 245,800,000 223,000,000 500,000 22,300,000
Des 18 F12-2 Ilham Computer 190,100,000 171,000,000 2,000,000 17,100,000
27 F12-3 Akbar Computer 470,250,000 427,500,000 42,750,000

906,150,000 821,500,000 2,500,000 82,150,000


( 1-1300 ) ( 4-1100 ) ( 4-1400 ) ( 2-1600 )

RECAPITULATION
DEBET CREDIT
AMOUNT AMOUNT
ACC. NO. ACC. NO.
Rp. Rp.
1-1300 906,150,000 2-1600 82,150,000
4-1100 821,500,000
4-1400 2,500,000

TOTAL 906,150,000 TOTAL 906,150,000


PD MITRA
JURNAL UMUM
BULAN DESEMBER 2016
Hal 1
TANGGAL NO. BUKTI KETERANGAN ACC REF DEBET CREDIT
2016 6 F12-1 Cost of Goods Sold 5-1100 190,500,000
Des Merchandise Inventory 1-1500 190,500,000
( Maulana Computer ) RECAPITULATION
7 NK12-1 Sales Return 4-1200 52,000,000 DEBET CREDIT
PPN Outcome 2-1500 5,200,000 AMOUNT AMOUNT
ACC. NO. ACC. NO.
Accounts Receivable 1-1300 57,200,000 Rp. Rp.
( Maulana Computer ) 1-1500 44,500,000 1-1300 57,200,000
Merchandise Inventory 1-1500 44,500,000 2-1100 45,100,000 1-1500 925,965,000
Cost of Goods Sold 5-1100 44,500,000 2-1500 5,200,000 2-1600 4,100,000
4-1200 52,000,000 5-1100 44,500,000
11 NK-1 Accounts Payable 2-1100 45,100,000 5-1100 884,965,000
Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000
( PT. PUTRI ) TOTAL 1,031,765,000 TOTAL 1,031,765,000
13 KN01 Cost of Goods Sold 5-1100 180,000,000
Merchandise Inventory 1-1500 180,000,000
( Penjualan Tunai )
18 F12-1 Cost of Goods Sold 5-1100 146,000,000
Merchandise Inventory 1-1500 146,000,000
( Ilham Computer )
27 F12-2 Cost of Goods Sold 5-1100 368,465,000
Merchandise Inventory 1-1500 368,465,000
( Akbar Computer )

TOTAL 1,031,765,000 1,031,765,000


PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN Account
ACCOUNT NAME Amount PETTY CASH
Number
2016 4 V12-2 Pembayaran Listrik dan Telepon Nopember Expense Payable 2-1300 900,000 900,000
Des 9 V12-3 Pembelian Perlengkapan Store Supplies 1-1600 1,000,000 1,000,000
17 V12-4 Prive Ruchdiana Drawing 3-1200 1,000,000 1,000,000
26 V12-5 Perbaikan Toko Other Operating Exp. 6-1800 800,000 800,000

TOTAL 3,700,000 3,700,000


KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

MASUK KELUAR SALDO


NO
TANGGAL KETERANGAN
BUKTI HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN
2016 1 Saldo 20 16,000,000 32,000,000

Des 6 Penjualan Kredit 8 16,000,000 128,000,000 12 16,000,000 192,000,000

7 Retur Penjualan 2 16,000,000 32,000,000 14 16,000,000 224,000,000

10 Pembelian Kredit 11 16,000,000 176,000,000 25 16,000,000 400,000,000

11 Retur Pembelian 1 16,000,000 16,000,000 24 16,000,000 384,000,000

13 Penjualan Tunai 5 16,000,000 80,000,000 19 16,000,000 304,000,000

18 Penjualan Kredit 6 16,000,000 96,000,000 13 16,000,000 208,000,000

22 Pembelian Kredit 12 16,350,000 196,200,000 25 16,168,000 404,200,000

27 Penjualan Kredit 15 16,168,000 242,520,000 10 16,168,000 161,680,000

29 Pembelian Kredit 10 16,400,000 164,000,000 20 16,284,000 325,680,000


KARTU PERSEDIAAN BULAN DESEMBER 2016
NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

MASUK KELUAR SALDO


TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH

2016 1 Saldo 16 12,500,000 200,000,000

Des 6 Penjualan Kredit 5 12,500,000 62,500,000 11 12,500,000 137,500,000

7 Retur Penjualan 1 12,500,000 12,500,000 12 12,500,000 150,000,000

10 Pembelian Kredit 8 12,500,000 100,000,000 20 12,500,000 250,000,000

11 Retur Pembelian 2 12,500,000 25,000,000 18 12,500,000 225,000,000

13 Penjualan Tunai 8 12,500,000 100,000,000 10 12,500,000 125,000,000

18 Penjualan Kredit 4 12,500,000 50,000,000 6 12,500,000 75,000,000

22 Pembelian Kredit 14 12,635,000 176,890,000 20 12,594,500 251,890,000

27 Penjualan Kredit 10 12,594,500 125,945,000 10 12,594,500 125,945,000

29 Pembelian Kredit 10 12,400,000 124,000,000 20 12,497,250 249,945,000


PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer Kode : C001


Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal 34,100,000
Des 3 Pelunasan JKM 34,100,000 -
18 Penjualan Kredit JP 190,100,000 190,100,000

Nama : Maulana Computer Kode : C002


Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal 28,600,000
Des 6 Penjualan Kredit JP 245,800,000 274,400,000
7 Retur Penjualan JU 57,200,000 217,200,000
12 Pelunasan JKM 188,600,000 28,600,000
14 Pelunasan JKM 28,600,000 -

Nama : Akbar Computer Kode : C003


Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal 23,100,000
Des 25 Pelunasan JKM 23,100,000 -
27 Penjualan Kredit JP 470,250,000 470,250,000

Nama : Maulida Computer Kode : C004


Balance
Date Description Ref Debit Credit
Debit Credit
PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal 23,100,000
Des 9 Pelunasan JKK 23,100,000 -
22 Pembelian Kredit JPb 410,399,000 410,399,000

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal 17,600,000
Des 23 Pelunasan JKK 17,600,000 -
29 Pembelian Kredit JPb 316,800,000 316,800,000

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
2016 1 Saldo Awal 28,600,000
Des 6 Pelunasan 28,600,000 -
10 Pembelian Kredit 304,600,000 304,600,000
11 Retur Pembelian 45,100,000 259,500,000
18 Pelunasan 259,500,000 -
PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE
C001 Ilham Computer 190,100,000
C002 Maulana Computer 470,250,000
C003 Akbar Computer -
C004 Maulida Computer -

Total 660,350,000

PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE

S001 PT TIARA 410,399,000


S002 CV ANGGITA 316,800,000
S003 PT PUTRI -

Total 727,199,000

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE

T1301C Portege-M300 325,680,000


T7102C Satelite-M30 249,945,000
Total 575,625,000
PD MITRA
LEDGER
PER 31 DECEMBER 2016

Akun : Cash In Bank Nomor : 1-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 40,500,000
Des 31 Posting JKM 506,690,000 547,190,000
31 Posting JKK 358,040,000 189,150,000
31 AJP 4,800,000 193,950,000

Akun : Petty Cash Nomor : 1-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 10,000,000
Des

Akun : Accounts Receivable Nomor : 1-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 85,800,000
Des 31 Posting JP 906,150,000 991,950,000
31 Posting JU 57,200,000 934,750,000
31 Posting JKM 274,400,000 660,350,000

Akun : Allowance of DoubTful Debt Nomor : 1-1400


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 12,800,000
Des 31 Posting JKM 6,000,000 18,800,000
31 AJP 14,217,500 33,017,500

Akun : Merchandise Inventory Nomor : 1-1500


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 520,000,000
Des 31 Posting JPb 937,090,000 1,457,090,000
31 Posting JU 44,500,000 1,501,590,000
31 Posting 925,965,000 575,625,000
Akun : STORE SUPPLIES Nomor : 1-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 9,000,000
Des 31 Posting JKK 1,000,000 10,000,000
31 AJP 3,500,000 6,500,000

Akun : Prepaid Insurance Nomor : 1-1700


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 17,500,000
Des 31 AJP 1,500,000 16,000,000

Akun : Prepaid Rent Nomor : 1-1800


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 22,500,000
Des 31 AJP 2,500,000 20,000,000

Akun : Prepaid TAX Nomor : 1-1900


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Akun : EQUIPMENT AT COST Nomor : 1-2100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 22,800,000
Des 31 Posting JKK 3,300,000 26,100,000

Akun : EQUIPMENT ACCUM DEP Nomor : 1-2110


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 16,500,000
Des 31 AJP 700,000 17,200,000
Akun : ACCOUNT PAYABLE Nomor : 2-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 69,300,000
Des 31 Posting JP 1,031,799,000 1,101,099,000
31 Posting JU 45,100,000 1,055,999,000
31 Posting JKK 328,800,000 727,199,000

Akun : EXPENSE PAYABLE Nomor : 2-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 3,900,000
Des 31 Posting JKK 3,900,000 -
31 AJP 4,250,000 4,250,000
31 AJP 1,200,000 5,450,000

Akun : income tax payable Nomor : 2-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 31 AJP 250,000 250,000
Des

Akun : ppn payable Nomor : 2-1400


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 31 AJP 7,941,000 7,941,000
Des

Akun : ppn outcome Nomor : 2-1500


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 4,500,000
Des 31 Posting JKK 4,500,000 -
31 Posting JKM 20,600,000 20,600,000
31 Posting JP 82,150,000 102,750,000
31 Posting JU 5,200,000 97,550,000
31 AJP 97,550,000 -
Akun : PPN InCOME Nomor : 2-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 3,000,000
Des 31 Posting JKK 3,000,000 -
31 Posting JPb 93,709,000 93,709,000
31 Posting JU 4,100,000 89,609,000
31 AJP 89,609,000 -

Akun : Bank BCA Loan Nomor : 2-2100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 300,000,000
Des 31 Posting JKK 15,000,000 285,000,000

Akun : Ruchdiana capital Nomor : 3-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 326,950,000
Des 31 J. Penutup 122,162,500 449,112,500
31 J. Penutup 26,400,000 422,712,500

Akun : Ruchdiana drawing Nomor : 3-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 25,400,000
Des 31 Posting JKK 1,000,000 26,400,000
31 J. Penutup 26,400,000 -

Akun : INCOME SUMMARY Nomor : 3-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 31 J. Penutup 1,544,360,000 1,544,360,000
31 J. Penutup 1,422,197,500 122,162,500
31 J. Penutup 122,162,500 -

Akun : Sales Nomor : 4-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 503,300,000
Des 31 Posting JKM 206,000,000 709,300,000
31 Posting JP 821,500,000 1,530,800,000
31 J.Penutup 1,530,800,000 -

Akun : Sales Return Nomor : 4-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016
Des 31 Posting JU 52,000,000 52,000,000
31 J. Penutup 52,000,000 -

Akun : Sales Discount Nomor : 4-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016
Des 31 Posting JKM 310,000 310,000
31 J. Penutup 310,000 -

Akun : Freight Collected Nomor : 4-1400


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016
Des 31 Posting JP 2,500,000 2,500,000
31 J. Penutup 2,500,000 -

Akun : COST OF GOODS SOLD Nomor : 5-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 329,400,000
Des 31 Posting JU 884,965,000 1,214,365,000
31 Posting JU 44,500,000 1,169,865,000
31 J. Penutup 1,169,865,000 -

Akun : freight paid Nomor : 5-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 8,800,000
Des 31 Postimg JP 1,000,000 9,800,000
31 J. Penutup 9,800,000 -
Akun : Puchase Discount Nomor : 5-1300
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 31 Postimg JKK 260,000 260,000
Des 31 J. Penutup 260,000 -

Akun : advertising expenses Nomor : 6-1000


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 4,400,000
Des 31 J. Penutup 4,400,000 -

Akun : Telephone & Electricity Expense Nomor : 6-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 8,900,000
Des 31 AJP 1,200,000 10,100,000
31 J. Penutup 10,100,000 -

Akun : STORE Supplies Expense Nomor : 6-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 4,950,000
Des 31 AJP 3,500,000 8,450,000
31 J. Penutup 8,450,000 -

Akun : Bad DebtS Expense Nomor : 6-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 31 AJP 14,217,500 14,217,500
Des 31 J. Penutup 14,217,500 -

Akun : Depreciation Expense Nomor : 6-1400


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 16,500,000
Des 31 AJP 700,000 17,200,000
31 J. Penutup 17,200,000 -

Akun : Insurance Expense Nomor : 6-1500


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 14,300,000
Des 31 AJP 1,500,000 15,800,000
31 J. Penutup 15,800,000 -

Akun : Rent Expense Nomor : 6-1600


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 23,300,000
Des 31 AJP 2,500,000 25,800,000
31 J. Penutup 25,800,000 -

Akun : Wages and Salaries EXPENSE Nomor : 6-1700


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 36,300,000
Des 31 AJP 4,500,000 40,800,000
31 J. Penutup 40,800,000 -

Akun : Others Operating Expense Nomor : 6-1800


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 9,300,000
Des 31 Posting JKK 800,000 10,100,000
31 J.Penutup 10,100,000 -

Akun : Interest REVENUE Nomor : 7-1100


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 5,800,000
Des 31 AJP 5,000,000 10,800,000
31 J. Penutup 10,800,000 -
Akun : Interest Expense Nomor : 8-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 8,800,000
Des 31 Posting JKK 3,000,000 11,800,000
31 J. Penutup 11,800,000 -

Akun : Bank Service Charge Nomor : 8-1200


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 6,600,000
Des 31 AJP 200,000 6,800,000
31 J. Penutup 6,800,000 -

Akun : income tax expense Nomor : 8-1300


BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
2016 1 Saldo Awal 15,000,000
Des 31 AJP 9,755,000 24,755,000
31 J. Penutup 24,755,000 -
PD MITRA
Neraca Saldo
PER 31 DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 189,150,000


11200 Petty Cash 10,000,000
11300 Accounts Receivable 660,350,000
11400 Allowance for Doubtful Debt 18,800,000
11500 Merchandise Inventory 575,625,000
11600 Store Supplies 10,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11800 Prepaid Tax
12000 Equipment at Cost 26,100,000
12100 Equipment Accum Dep 16,500,000
21100 Accounts Payable 727,199,000
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome 97,550,000
21600 PPN Income 89,609,000
22100 Bank BCA Loan 285,000,000
31100 Ruchdiana Capital 326,950,000
31200 Ruchdiana, Drawing 26,400,000
41100 Sales 1,530,800,000
41200 Sales Retur 52,000,000
41300 Sales Discount 310,000
41400 Freight Collected 2,500,000
51100 Cost of goods Sold 1,169,865,000
51200 Freight Paid 9,800,000
51300 Purchase Discount 260,000
61000 Advertising Expenses 4,400,000
61100 Telephone & Electricity expenses 8,900,000
61200 Store Supplies Expenses 4,950,000
61300 Bad Debt Expense
61400 Depreciation Expense 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 10,100,000
KODE NAMA AKUN DEBET CREDIT

71100 Interest Revenue 5,800,000


81100 Interest Expense 11,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
TOTAL 3,011,359,000 3,011,359,000
PD MITRA
JURNAL PENYESUAIAN
DESEMBER 2016

INVOICE
DATE DESCRIPTION ACC. NO DEBET CREDIT
NO.
31 BM12-1 Cash In Bank 1-1100 4,800,000
Bank Service Charge 8-1200 200,000
Interest Revenue 7-1100 5,000,000

31 BM12-2 Store Supplies Expense 6-1200 3,500,000


Store Supplies 1-1600 3,500,000
Rent Expense 6-1600 2,500,000
Prepaid Rent 1-1800 2,500,000
Insurance Expense 6-1500 1,500,000
Prepaid Insurance 1-1700 1,500,000
Bad Debt Expense 6-1300 14,217,500
Allowance for doubtful debt 1-1400 14,217,500

31 BM12-3 Depreciation Expense 6-1400 700,000


Equipment Accum Dep 1-2110 700,000
Wages & Salaries 6-1700 4,500,000
Expense Payable 2-1200 4,250,000
Income Tax Payable 2-1300 250,000
Telephone & Electricity Expense 6-1100 1,200,000
Expense Payable 2-1200 1,200,000

31 BM12-4 PPN Outcome 2-1500 97,550,000


PPN Payable 2-1400 7,941,000
PPN Income 2-1600 89,609,000
Income Tax Expense 8-1300 9,755,000
Income Tax Payable 2-1300 9,755,000

TOTAL 140,422,500 140,422,500


PD MITRA
NERACA LAJUR
PER 31'DESEMBER 2016

NERACA SALDO AJP NSD RUGI LABA


KODE NAMA AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
11100 Cash in Bank 189,150,000 4,800,000 193,950,000
11200 Petty Cash 10,000,000 10,000,000
11300 Accounts Receivable 660,350,000 660,350,000
11400 Allowance for Doubtful Debt 18,800,000 14,217,500 33,017,500
11500 Merchandise Inventory 575,625,000 575,625,000
11600 Store Supplies 10,000,000 3,500,000 6,500,000
11700 Prepaid Insurance 17,500,000 1,500,000 16,000,000
11800 Prepaid Rent 22,500,000 2,500,000 20,000,000
11800 Prepaid Tax
12000 Equipment at Cost 26,100,000 26,100,000
12100 Equipment Accum Dep 16,500,000 700,000 17,200,000
21100 Accounts Payable 727,199,000 727,199,000
21200 Expense Payable 5,450,000 5,450,000
21300 Income Tax Payable 10,005,000 10,005,000
21400 PPN Payable 7,941,000 7,941,000
21500 PPN Outcome 97,550,000 97,550,000
21600 PPN Income 89,609,000 89,609,000
22100 Bank BCA Loan 285,000,000 285,000,000
31100 Ruchdiana Capital 326,950,000 326,950,000
31200 Ruchdiana, Drawing 26,400,000 26,400,000
41100 Sales 1,530,800,000 1,530,800,000
NERACA SALDO AJP NSD RUGI LABA
KODE NAMA AKUN
DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
41200 Sales Retur 52,000,000 52,000,000 52,000,000
41300 Sales Discount 310,000 310,000 310,000
41400 Freight Collected 2,500,000 2,500,000
51100 Cost of goods Sold 1,169,865,000 1,169,865,000 1,169,865,000
51200 Freight Paid 9,800,000 9,800,000 9,800,000
51300 Purchase Discount 260,000 260,000
61000 Advertising Expenses 4,400,000 4,400,000 4,400,000
61100 Telephone & Electricity 8,900,000 1,200,000 10,100,000 10,100,000
expenses
61200 Store Supplies Expenses 4,950,000 3,500,000 8,450,000 8,450,000
61300 Bad Debt Expense 14,217,500 14,217,500 14,217,500
61400 Depreciation Expense 16,500,000 700,000 17,200,000 17,200,000
61500 Insurance Expense 14,300,000 1,500,000 15,800,000 15,800,000
61600 Rent Expense 23,300,000 2,500,000 25,800,000 25,800,000
61700 Wages & Salaries 36,300,000 4,500,000 40,800,000 40,800,000
61800 Other Operating Expense 10,100,000 10,100,000 10,100,000
71100 Interest Revenue 5,800,000 5,000,000 10,800,000
81100 Interest Expense 11,800,000 11,800,000 11,800,000
81200 Bank Service Charge 6,600,000 200,000 6,800,000 6,800,000
81300 Income Tax Expense 15,000,000 9,755,000 24,755,000 24,755,000
TOTAL 3,011,359,000 3,011,359,000 140,422,500 140,422,500 2,957,122,500 2,957,122,500 1,422,197,500
122,162,500
1,544,360,000
GI LABA NERACA
KREDIT DEBET KREDIT
193,950,000
10,000,000
660,350,000
33,017,500
575,625,000
6,500,000
16,000,000
20,000,000

26,100,000
17,200,000
727,199,000
5,450,000
10,005,000
7,941,000

285,000,000
326,950,000
26,400,000
1,530,800,000
GI LABA NERACA
KREDIT DEBET KREDIT

2,500,000

260,000

10,800,000

1,544,360,000 1,534,925,000 1,412,762,500


122,162,500
1,544,360,000 1,534,925,000 1,534,925,000
PD MITRA
LAPORAN RUGI LABA
PER 31 DESEMBER 2016

KETERANGAN Rp Rp Rp
INCOME
Sales 1,530,800,000
Sales Return - 52,000,000
Sales Discount - 310,000 - 52,310,000
Total INCOME 1,478,490,000
Cost of Goods Sold
Cost of Goods Sold 1,169,865,000
Freight Paid 9,800,000
Purchase Discount - 260,000
Total Cost of Goods Sold 1,179,405,000
Gross Profit 299,085,000
OPERATING EXPENSE
Advertising Expense 4,400,000
Telephone & electricity Expense 10,100,000
Store Supplies Expense 8,450,000
Bad Debt Expense 14,217,500
Depreciation Expense 17,200,000
Insurance Expense 15,800,000
Rent Expense 25,800,000
Wages & Salaries 40,800,000
Other Operating Expense 10,100,000
Total OPERATING EXPENSE - 146,867,500
Operating Profit 152,217,500
OTHER REVENUES AND GAINS
Interest Revenues 10,800,000
Freight Collected 2,500,000
Total OTHER REVENUES AND GAINS 13,300,000

OTHER EXPENSE AND LOSSES


Interest Expense 11,800,000
Bank Service Charge 6,800,000
Total OTHER EXPENSE AND LOSSES - 18,600,000

Net Profit / (Loss) sebelum pajak 146,917,500


Income Tax Expense 24,755,000
Net Profit / (Loss) setelah pajak 122,162,500
PD MITRA
LAPORAN PERUBAHAN EKUITAS
PER 31 DESEMBER 2016

Ruchdiana Capital 1 Des 2016 326,950,000

Ruchdiana, Drawing (26,400,000)

300,550,000
Profit 122,162,500

Ruchdiana Capital 31 Des 2016 422,712,500


PD MITRA
NERACA
PER 31 DESEMBER 2016

NAMA AKUN JUMLAH NAMA AKUN JUMLAH

ASSET LIABILITIES

CURRENT ASSETS CURRENT LIABILITIES

Cash in Bank 193,950,000 Accounts Payable 727,199,000

Petty Cash 10,000,000 Expense Payable 5,450,000

Accounts Receivable 660,350,000 Income Tax Payable 10,005,000

Allowance for Doubtful Debt (33,017,500) PPN Payable 7,941,000

Merchandise Inventory 575,625,000 PPN Outcome -

Store Supplies 6,500,000 PPN Income -

Prepaid Insurance 16,000,000 750,595,000

Prepaid Rent 20,000,000 LONG TERM LIABILITY

Prepaid Tax - Bank BCA Loan 285,000,000

1,449,407,500 Total LIABILITY 1,035,595,000

FIXED ASSET EQUITY

Equipment at Cost 26,100,000 Current Year Earning 122,162,500

Equipment Accum Dep (17,200,000) Ruchdiana Capital 326,950,000

Total FIXED ASSET 8,900,000 Ruchdiana, Drawing (26,400,000)

Total EQUITY 422,712,500


TOTAL ASSETS 1,458,307,500 TOTAL LIABILITY AND EQUITY 1,458,307,500
PD MITRA
LAPORAN ARUS KAS
PER 31 DESEMBER 2016

SALDO
KETERANGAN Rp
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Rugi Desember 2016 99,612,500

PENYESUAIAN:
Penyusutan Desember 700,000
Kenaikan (Penurunan)
Account Receivable - 574,550,000
Expense Payable 1,550,000
Allowance for Doubtful Debt 20,217,500
Merchandise Inventory - 55,625,000
Store Supplies 2,500,000
Prepaid Insurance 1,500,000
Prepaid Rent 2,500,000
Equipment - 3,300,000
PPN Income 3,000,000
Account Payable 657,899,000
Income Tax Payable 10,005,000
PPN Payable 7,941,000
PPN Outcome - 4,500,000
69,837,500
TOTAL ARUS KAS DARI AKTIVITAS OPERASI 169,450,000

ARUS KAS DARI AKTIVITAS INVESTASI

ARUS KAS DARI AKTIVITAS PENDANAAN


Bank BCA Loan - 15,000,000
Ruchdiana Drawing - 1,000,000
- 16,000,000
TOTAL KENAIKAN (PENURUNAN) ARUS KAS 153,450,000
KAS DAN SETARA KAS 1 DES 2016 50,500,000
KAS DAN SETARA KAS 31 DES 2016 203,950,000
NERACA SALDO PER 30 NOP 2015

Laba 122,162,500
laba 11 bulan 22,550,000
Laba Desember 99,612,500

harus di jumlah antara akun Sales sampai Income Tax Expense

jumlah kredit = 509,100,000


jumlah dedit = 486,550,000
22,550,000 laba per 30 Nop 2016

122,162,500

22,550,000
99,612,500 Laba per Des 2016

NS PER 30 NOP 300.000.000 - NS 31 DES 285.000.000


NS PER 30 NOP 25.400.000 - NS 31 DES 26.400.000
PD MITRA
JURNAL PENUTUP
PER 31 DESEMBER 2016

AKUN
TANGGAL KETERANGAN DEBIT KREDIT
REF
2015 31 Sales 4-1100 1,530,800,000
Des Interest Revenue 8-1100 10,800,000
Freight Collected 8-1400 2,500,000
Purchase Discount 3-1300 260,000
Income Summary 3-1300 1,544,360,000

31 Income Summary 3-1300 1,422,197,500


Sales Return 4-1200 52,000,000
Sales Discount 4-1300 310,000
Cost of Goods Sold 5-1100 1,169,865,000
Freight Paid 5-1200 9,800,000
Advertising Expense 6-1100 4,400,000
Telepon and elec. Expense 6-1200 10,100,000
Store Supplies Expense 6-1300 8,450,000
Bad Debt Expense 6-1400 14,217,500
Depreciation Expense 6-1500 17,200,000
Insurance Expense 6-1600 15,800,000
Rent Expense 6-1700 25,800,000
Wages and Salaries Expense 6-1800 40,800,000
Other Operating Expense 6-9000 10,100,000
Income Tax Expense 6-9999 24,755,000
Interest Expense 9-1100 11,800,000
Bank Service Charge 9-1200 6,800,000

31 Income Summary 3-1300 122,162,500


Tn. Suryono Capital 3-1100 122,162,500

31 Tn. Suryono Capital 3-1100 26,400,000


Tn. Suryono Drawing 3-1200 26,400,000

AMOUNT 3,115,120,000 3,115,120,000


PD MITRA
Neraca Saldo Setelah Penutupan
PER 31 DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT


11100 Cash in Bank
193,950,000 -
11200 Petty Cash
10,000,000 -
11300 Accounts Receivable
660,350,000 -
11400 Allowance for Doubtful Debt
- 33,017,500
11500 Merchandise Inventory
575,625,000 -
11600 Store Supplies
6,500,000 -
11700 Prepaid Insurance
16,000,000 -
11800 Prepaid Rent
20,000,000 -
11800 Prepaid Tax
- -
12000 Equipment at Cost
26,100,000 -
12100 Equipment Accum Dep
- 17,200,000
21100 Accounts Payable
- 727,199,000
21200 Expense Payable
- 5,450,000
21300 Income Tax Payable
- 10,005,000
21400 PPN Payable
- 7,941,000
21500 PPN Outcome
- -
21600 PPN Income
- -
22100 Bank BCA Loan
- 285,000,000
31100 Ruchdiana Capital
- 422,712,500
31200 Ruchdiana, Drawing
-
AMOUNT 1,508,525,000 1,508,525,000
PD MITRA
TRIAL BALANCE
30 NOPEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 40,500,000


11200 Petty Cash 10,000,000
11300 Accounts Receivable 85,800,000
11400 Allowance for Doubtful Debt 12,800,000
11500 Merchandise Inventory 520,000,000
11600 Store Supplies 9,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11800 Prepaid Tax
12000 Equipment at Cost 22,800,000
12100 Equipment Accum Dep 16,500,000
21100 Accounts Payable 69,300,000
21200 Expense Payable 3,900,000
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome 4,500,000
21600 PPN Income 3,000,000
22100 Bank BCA Loan 300,000,000
31100 Ruchdiana Capital 326,950,000
31200 Ruchdiana, Drawing 25,400,000
41100 Sales 503,300,000
41200 Sales Retur
41300 Sales Discount
41400 Freight Collected
51100 Cost of goods Sold 329,400,000
51200 Freight Paid 8,800,000
51300 Purchase Discount
61000 Advertising Expenses 4,400,000
61100 Telephone & Electricity expenses 8,900,000
61200 Store Supplies Expenses 4,950,000
61300 Bad Debt Expense
61400 Depreciation Expense 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 9,300,000
71100 Interest Revenue 5,800,000
81100 Interest Expense 8,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
TOTAL 1,243,050,000 1,243,050,000
486,550,000 509,100,000
Laba 11 Bulan 22,550,000
509,100,000
31 DESEMBER 2016
11100 Cash in Bank 193,950,000 -
11200 Petty Cash 10,000,000 -
11300 Accounts Receivable 660,350,000 -
11400 Allowance for Doubtful Debt - 33,017,500
11500 Merchandise Inventory 575,625,000 -
11600 Store Supplies 6,500,000 -
11700 Prepaid Insurance 16,000,000 -
11800 Prepaid Rent 20,000,000 -
11800 Prepaid Tax - -
12000 Equipment at Cost 26,100,000 -
12100 Equipment Accum Dep - 17,200,000
21100 Accounts Payable - 727,199,000
21200 Expense Payable - 5,450,000
21300 Income Tax Payable - 10,005,000
21400 PPN Payable - 7,941,000
21500 PPN Outcome - -
21600 PPN Income - -
22100 Bank BCA Loan - 285,000,000
31100 Ruchdiana Capital - 326,950,000
31200 Ruchdiana, Drawing 26,400,000 -
41100 Sales 1,530,800,000
41200 Sales Retur 52,000,000 -
41300 Sales Discount 310,000 -
41400 Freight Collected - 2,500,000
51100 Cost of goods Sold 1,169,865,000 -
51200 Freight Paid 9,800,000 -
51300 Purchase Discount - 260,000
61000 Advertising Expenses 4,400,000 -
61100 Telephone & Electricity expenses 10,100,000 -
61200 Store Supplies Expenses 8,450,000 -
61300 Bad Debt Expense 14,217,500 -
61400 Depreciation Expense 17,200,000 -
61500 Insurance Expense 15,800,000 -
61600 Rent Expense 25,800,000 -
61700 Wages & Salaries 40,800,000 -
61800 Other Operating Expense 10,100,000 -
71100 Interest Revenue - 10,800,000
81100 Interest Expense 11,800,000 -
81200 Bank Service Charge 6,800,000 -
81300 Income Tax Expense 24,755,000 -
2,957,122,500 2,957,122,500
30 NOPEMBER 2016

40,500,000
HASIL SELISIH ARUS KAS
10,000,000
85,800,000 574,550,000 (574,550,000)
12,800,000 20,217,500 20,217,500
520,000,000 55,625,000 (55,625,000)
9,000,000 (2,500,000) 2,500,000
17,500,000 (1,500,000) 1,500,000
22,500,000 (2,500,000) 2,500,000
-
22,800,000 3,300,000 3,300,000
16,500,000 700,000 700,000
69,300,000 657,899,000 657,899,000
3,900,000 1,550,000 1,550,000
10,005,000 10,005,000
7,941,000 7,941,000
4,500,000 (4,500,000) (4,500,000)
3,000,000 (3,000,000) (3,000,000)
300,000,000 - (15,000,000) (15,000,000)
326,950,000 -
25,400,000 1,000,000 (1,000,000)