Paket
DOKUMEN NEGARA
1
UJIAN UJIAN NASION NASIONAL AL TAHUN PELAJARAN 2015/2016
KUNCI KUNCI JAWABAN PRAKTIK PRAKTIK KEJURUAN KEJURUAN Satuan Pendidikan Kompetensi Ke K eahlian Kode Alokasi Waktu Bentuk Soal
: : : : :
Sekolah Menengah Kejuruan (SMK) Akuntansi 6018 180 menit (3 Jam) Penugasan Perorangan
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU UTANG DESEMBER 2015 Galaxy Elektronik Date Dec 2015
S001 Description
1 6 8 10
Saldo awal Pembelian Retur Pembelian Pelunasan
Ref
Debit
√
Rp Rp Rp
Dec 2015
Dec 2015
89.135.000
Credit Rp Rp Rp Rp
85.800.000 174.935.000 160.415.000 74.615.000
S002 Description
1 Saldo awal 23 Pembelian
Ref
Debit
Balance
Credit
√
Rp
Jaya Elektronik Date
Debit
14.520.000 85.800.000
Planet Elektronik Date
Balance
Credit
Debit
104.578.000
Credit Rp Rp
97.900.000 202.478.000
S003 Description
1 Saldo awal 19 Pembelian
Ref
Debit
Credit
√
Rp
70.170.000
Balance Debit
Credit R Rp
73.700.000 143.870.000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU UTANG DESEMBER 2015 Galaxy Elektronik Date Dec 2015
S001 Description
1 6 8 10
Saldo awal Pembelian Retur Pembelian Pelunasan
Ref
Debit
√
Rp Rp Rp
Dec 2015
Dec 2015
89.135.000
Credit Rp Rp Rp Rp
85.800.000 174.935.000 160.415.000 74.615.000
S002 Description
1 Saldo awal 23 Pembelian
Ref
Debit
Balance
Credit
√
Rp
Jaya Elektronik Date
Debit
14.520.000 85.800.000
Planet Elektronik Date
Balance
Credit
Debit
104.578.000
Credit Rp Rp
97.900.000 202.478.000
S003 Description
1 Saldo awal 19 Pembelian
Ref
Debit
Credit
√
Rp
70.170.000
Balance Debit
Credit R Rp
73.700.000 143.870.000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG DESEMBER 2015 Toko Karya Sejati Date Dec 2015
Description 1 Saldo awal 2 Pelunasan 3 Penjualan
C001 Ref
Debit
√
Rp Rp
Description 1 10 11 27
Saldo awal Penjualan Retur Penjualan Penjualan
Ref
Debit
√
Date
Rp
82.225.000 Rp
Dec 2015
11.550.000
Rp 137.050.000
Credit
94.600.000 70.670.000
Balance Debit
Rp Rp Rp Rp
Credit
92.400.000 174.625.000 163.075.000 300.125.000
C003 Description
1 Saldo awal 15 Pelunasan
Ref
Debit
√
Balance
Credit Rp
Toko Persada Date
Rp Rp Rp
Credit
Toko Indah
Dec 2015
Debit
C002
Date Dec 2015
94.600.000
70.670.000
Toko Citra
Balance
Credit
118.800.000
Debit Rp Rp
Credit
118.800.000 -
C004 Description
1 Saldo awal 24 Penjualan 29 Pelunasan
Ref
Debit
√
Rp
Credit
76.230.000 Rp
83.600.000
Balance Debit
Rp Rp Rp
83.600.000 159.830.000 76.230.000
Credit
PT PRIMA ELEKTRONIK DAFTAR SALDO UTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
PT Galaxy Elektronik
FG.12760
06-Des-15
Rp
74.615.000
2
PT Planet Elektronik
PE.1589
20-Nov-15
Rp
97.900.000
3
PT Planet Elektronik
PE.1602
23-Des-15
Rp
104.578.000
4
PT Jaya Elektronik
F.Jy.3022
28-Nov-15
Rp
73.700.000
5
PT Jaya Elektronik
F.Jy.3155
19-Des-15
Rp
70.170.000
Rp
420.963.000
PT PRIMA ELEKTRONIK DAFTAR SALDO PIUTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
PT Karya Sejati
F-12/01
03/12/2015
Rp
70.670.000
2
Toko Citra
F-11/27
30/11/2015
Rp
92.400.000
3
Toko Citra
F-12/02
10/12/2015
Rp
70.675.000
4
Toko Citra
F-12/04
27/12/2015
Rp
137.050.000
5
Toko Indah
-
-
6
Toko Persada
F-12/03
24/12/2015
0 Rp
76.230.000
Rp
447.025.000
PT PRIMA ELEKTRONIK NERACA SALDO DESEMBER 2015 No. Account
Name Account
Debit
1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax
1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100
Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan
3-1100 3-1200
Common Stock Retained Earning
3-1400 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200
Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400
Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/l Sale Vehicl
Rp Rp Rp
Rp Rp Rp Rp
402.540.700 5.000.000 447.025.000 106.160.000 6.480.000 4.000.000 5.400.000
Rp Rp
31.378.600 135.000.000
Rp Rp
192.500.000 768.000.000
Rp
Credit
Rp
6.200.000
Rp
117.760.000
Rp
94.395.000
Rp
77.720.000 0 420.963.000 0 19.200.000 42.780.000
258.000.000
Rp
220.800.000
Rp Rp
Rp Rp
Rp
22.658.000
Rp Rp Rp Rp
2.000.000 225.000.000 1.000.000.000 350.585.800
Rp Rp
1.998.300.000 205.000
Rp Rp Rp
4.800.000 5.700.000 836.000
Rp Rp Rp Rp Rp
11.592.000 10.500.000 1.483.220.000 5.810.500 13.325.000
Rp
21.780.000
Rp Rp Rp
5.500.000 7.400.000 7.375.000
Rp Rp Rp
78.705.000 1.800.000 104.500.000
Rp Rp
5.800.000 3.500.000
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank Date
Dec 2014
1-1100 Description
1 31 31 31
Ref
saldo awal Penerimaan kas Pengeluaran kas Penyesuaian
Debit
√
JKm-1 Rp JKk-1 AJP-1 Rp
415.609.000 Rp
Description
1
Ref
saldo awal
Debit
Dec 2014
saldo awal Retur Penjualan Penjualan Penerimaan kas
Ref
Debit
√
JU-1
Jp-1 Rp JKm-1
366.175.000
Allowance for Doubtful Debt Date
Dec 2014
Balance Debit 5.000.000
Rp
Credit
Description
1 saldo awal 31 Cash Receipt 31 penyesuaian
Description
Balance
Credit
Rp
11.550.000
Rp
297.000.000
Debit 389.400.000 377.850.000 744.025.000 447.025.000
Rp Rp Rp Rp
Credit
1-1400 Ref
Debit
Credit
CRJ-1 AJP-1
Balance Debit
3.450.000 7.210.750
√
Rp Rp
Merchandise Inventory Date
Credit
1-1300 Description
1 14 31 31
Debit 122.431.700 538.040.700 402.540.700 402.945.700
Rp Rp Rp Rp
Credit
√
Accounts Receivable Date
Balance
1-1200
Date
Dec 2014
135.500.000
405.000
Petty Cash
Credit
Rp Rp Rp
Credit 2.750.000 6.200.000 13.410.750
1-1500 Ref
Debit
Credit
Balance D bit
C dit
2014
8 14 31 31 31
Retur Pembelian Retur Penjualan Pembelian Penjualan Penerimaan kas
JU-1 JU-1
Jb-1 Jp-1 JKm-1
Rp Rp
9.400.000 239.780.000
Store Supplies Date
Dec 2014
1 saldo awal 31 Pengeluaran Kas 31 penyesuaian
Ref
JPk-1 Rp AJP-1
700.000 Rp
1 saldo awal 31 penyesuaian
Ref
Debit
Dec 2014
3.335.000
Balance Debit 5.780.000 6.480.000 3.145.000
Rp Rp Rp
Credit
AJP-1
Balance
Credit
Rp
√
500.000
Debit 4.000.000 3.500.000
Rp Rp
Credit
1-1800 Description
1 saldo awal 31 penyesuaian
Ref
Debit
AJP-1
Credit
Rp
√
Prepaid Income Tax Date
257.600.000 267.000.000 506.780.000 204.360.000 106.160.000
Credit
√
Prepaid Insurance
Dec 2014
302.420.000 98.200.000
Rp Rp Rp Rp Rp
1-1700 Description
Date
Rp Rp
Debit
Prepaid Rent
Dec 2014
13.200.000
1-1600 Description
Date
Rp
300.000
Balance Debit 5.400.000 5.100.000 5.100.000
Rp Rp Rp
Credit
1-1900 Description
1 saldo awal 31 Penyesuaian
Ref √
AJP-1
Debit
Credit
Rp
30.186.590
Rp Rp
Balance Debit 31.378.600 1.192.010
Credit
Stock Investment Date
Dec 2014
1-2100 Description
1
saldo awal
Ref
Debit
√
Land Description
1
saldo awal
Ref
Debit
Date
Description
1
saldo awal
Date
Ref
Description
1 saldo awal 31 penyesuaian
Date
Balance Debit 192.500.000
Rp
Credit
√
Balance
Credit
Debit 768.000.000
Rp
Credit
1-3300 Ref
Debit
Balance Debit
2.560.000
√
AJP-1
Credit
Rp
Rp Rp
Credit 117.760.000 120.320.000
1-3400 Description
1
Credit
Debit
Vehicle At Cost
Dec 2014
Credit
1-3200
Building Accumulated Depr.
Dec 2014
Rp
√
Building At Cost
Dec 2014
Debit 135.000.000
1-3100
Date
Dec 2014
Balance
Credit
saldo awal
Ref √
Debit
Balance
Credit
Rp
Debit 258.000.000
Credit
Vehicle Accumulated Depr. Date
Dec 2014
Description
1 saldo awal 31 penyesuaian
1-3500 Ref
Debit
Rp
Equipment Description
1
saldo awal
Ref
Debit
Date
Credit 94.395.000 97.650.000
Description
1 saldo awal 31 penyesuaian
Date
Debit 220.800.000
Rp
Credit
Ref
Debit
Credit
Balance Debit
1.340.000
√
AJP-1
Rp
Rp Rp
Credit 77.720.000 79.060.000
2-1100 Description
1 saldo awal 31 Pengeluaran kas
Account Payable
Balance
1-3700
Credit Card
Dec 2014
Rp Rp
Credit
√
Equipment Accumulated Depr.
Dec 2014
Debit
1-3600
Date
Dec 2014
Balance
3.255.000
√
AJP-1
Credit
Ref
Debit
Debit
√
JKk-1 Rp
Balance
Credit
Rp Rp
5.500.000
2-1200
Balance
Credit 5.500.000 -
Dec 2014
1 8 31 31
saldo awal Jurnal Umum pembelian Pengeluaran kas
√
JU-1 Rp Jb-1 JKk-1 Rp
14.520.000 Rp
Dec 2014
257.400.000 242.880.000 506.763.000 420.963.000
2-1300 Description
Ref
1 saldo awal 31 Pengeluaran kas
JKk-1 Rp
31 penyesuaian
AJP-1
Debit
Balance
Credit
Debit
√
10.800.000 Rp
Income Tax Payable Date
263.883.000
85.800.000
Accrued Expense Date
Rp Rp Rp Rp
10.800.000
Rp Rp
Credit 10.800.000 -
Rp
10.800.000
2-1400 Description
Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
PPN Payable Date
Dec 2014
2-1500 Description
1 saldo awal 31 penyesuaian
Ref
Debit
√
AJP-1
Rp
PPN Outcome Date
Dec 2014
Debit
20.122.000
Rp Rp
Credit 19.200.000 39.322.000
2-1600 Description
14 31 31 31
Balance
Credit
Retur Penjualan Sales Journal Cash Receipt penyesuaian
Ref
JU-1 Rp SJ-1 CRJ-1 AJP-1 Rp
Debit
Credit
1.050.000 Rp Rp 42.780.000
33.270.000 10.560.000
Balance Debit
Rp Rp Rp Rp
Credit (1.050.000) 32.220.000 42.780.000 -
PPN Income
2-1700
Date
Dec
Description
31 Pembelian 31 Jurnal Umum 31 penyesuaian
Ref
Jb-1 Rp JU-1 AJP-1
Debit
23.978.000 Rp Rp
Dividend Payable Date
Dec 2014
1 saldo awal 31 Pengeluaran kas
Ref
Debit
JKk-1 Rp
1 saldo awal 31 Pengeluaran kas
Dec 2014
Debit
Rp Rp
3.500.000
Ref
Debit
Credit 5.500.000 2.000.000
JKk-1 Rp
Balance
Credit
Debit
√
Rp Rp
25.000.000
saldo awal
Ref
Debit
Credit
Credit 250.000.000 225.000.000
Balance Debit
√
Retained Earnings Date
Balance
3-1100 Description
1
Common Stock
Dec 2014
Rp Rp Rp
Credit
2-2100 Description
Date
Credit
√
Bank Mandiri Loan
Dec 2014
1.320.000 22.658.000
Debit 23.978.000 22.658.000 -
2-1800 Description
Date
Balance
Credit
Credit Rp 1.000.000.000
3-1200 Description
1 saldo awal 31
Ref
Debit
Credit
√
JP 1
R
189 201 160
Balance Debit
Rp Rp
Credit 350.585.800 539 786 960
Income Summary Date
Dec 2014
3-1300 Description
31 penutup 31 penutup 31 penutup
Ref
Debit
Credit
JPn-1
Rp 1.821.119.840 Rp 189.201.160
Rp 2.010.376.000
JPn-1 JPn-1
Sales of Merchandise Date
Dec 2014
saldo awal Penjualan Penerimaan kas Penutup
Ref
Debit
Jp-1 JKm-1 JPn-1 Rp 1.998.300.000
Dec 2014
Credit
√
Freight Collected Date
Debit
Credit Rp 2.010.376.000 Rp 189.256.160 Rp 55.000
4-1100 Description
1 31 31 31
Balance
Rp Rp
Balance Debit
Credit Rp 1.560.000.000 Rp 1.892.700.000 Rp 1.998.300.000 Rp -
332.700.000 105.600.000
4-1200 Description
31 Penjualan 31 Penerimaan Kas 31 Penutup
Ref
Jp-1 Rp JKm-1 Rp JPn-1 Rp
Debit
260.000
Balance
Credit
Rp Rp
205.000 55.000
Debit
Rp Rp
-
Rp Rp Rp
Credit 205.000 260.000 -
Date
Dec 2014
Description
Ref
1 saldo awal 31 Penerimaan Kas 31 Penutup
Debit
√
JKm-1 Rp JPn-1
1.892.000 Rp
Sales Return Date
Dec 2014
Ref
14 Retur Penjualan 31 penutup
JU-1 JPn-1
Debit
saldo awal Retur Penjualan Penjualan Penerimaan kas penutup
Rp
10.500.000 Rp
Ref
Debit
Dec 2014
JU-1
Jp-1 Rp JKm-1 Rp JPn-1
302.420.000 98.200.000
Dec 2014
Credit
Rp
9.400.000
Rp 1.483.220.000
Balance Debit
Rp Rp
Credit
10.500.000 -
Balance Debit Rp 1.092.000.000 Rp 1.082.600.000 Rp 1.385.020.000 Rp 1.483.220.000 Rp -
Credit
5-1200 Description
1 saldo awal 31 Pembelian 31 Penutup
Ref
Debit
JPb-1 JPn-1
Rp
Credit
√
125.000 Rp
Advertising Expenses Date
10.500.000
√
Freight Paid Date
Credit
5-1100 Description
1 14 31 31 31
Debit 9.700.000 11.592.000 -
Rp Rp Rp
Credit
Cost of Goods Sold
Dec 2014
11.592.000
Balance
4-1400 Description
Date
Credit
5.810.500
Rp Rp Rp
Balance Debit 5.685.500 5.810.500 -
Credit
6-1100 Description
1 saldo awal 31 Pengeluaran kas 31 penutup
Ref
Debit
√
JPk-1 JPn-1
Rp
Balance
Credit
825.000 Rp
13.325.000
Rp Rp Rp
Debit 12.500.000 13.325.000 -
Credit
Telephone, Water, and Electricity Expens Date
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 Penutup
6-1200 Ref
Debit
√
AJP-1 Rp JPn-1
1.300.000 Rp
Rent Expenses Date
Dec 2014
1 saldo awal 31 penyesuaian 31 penutup
Ref
Debit
Description
1 saldo awal 31 penyesuaian 31 Penutup
AJP-1 Rp JPn-1
500.000 Rp
Dec 2014
Description
1 saldo awal 31 Pengeluaran Kas 31 penutup
Ref
Debit
D
Balance Debit 5.500.000 6.000.000 -
Rp Rp Rp
Credit
AJP-1 Rp JPn-1
Credit
3.335.000 Rp
10.735.000
Balance Debit 7.400.000 10.735.000 -
Rp Rp Rp
Credit
6-1500 Ref
Debit
√
JPk-1 JPn-1
Rp
Balance
Credit
875.000 Rp
7.375.000
Debit 6.500.000 7.375.000 -
Rp Rp Rp
Credit
6-1600 Description
31
6.000.000
√
Bad Debt Expenses Date
Rp Rp Rp
Credit
6-1400
Maintenance and Repair Expenses Date
Debit 21.780.000 23.080.000 -
Credit
√
Store Supplies Expenses
Dec 2014
23.080.000
Balance
6-1300 Description
Date
Credit
i
Ref
AJP 1 R
Debit
7 210 750
Credit
Rp
Balance Debit 7 210 750
Credit
Depreciation Expenses Date
Dec 2014
Description
1 saldo awal 31 penyesuaian 31 penutup
6-1700 Ref
Debit
√
AJP-1 Rp JPn-1
7.155.000 Rp
Insurance Expenses Date
Dec 2014
1 saldo awal 31 penyesuaian 31 penutup
Ref
Debit
AJP-1 Rp JPn-1
300.000 Rp
Dec 2014
Credit
Description
1 saldo awal 31 penyesuaian 31 penutup
2.100.000
Balance Debit 1.800.000 2.100.000 -
Rp Rp Rp
Credit
6-1900 Ref
Debit
AJP-1 Rp JPn-1
Balance
Credit
√
9.500.000 Rp
Interest Income Date
Rp Rp Rp
Credit
√
Wages & Salaries Expenses
Dec 2014
85.860.000
Debit 78.705.000 85.860.000 -
6-1800 Description
Date
Balance
Credit
114.000.000
Debit 104.500.000 114.000.000 -
Rp Rp Rp
Credit
8-1100 Description
1 saldo awal 31 Penyesuaian 31 Penutup
Ref
Debit
Credit
√
AJP-1 JPn-1 Rp
Rp 5.280.000
480.000
Balance Debit
Rp Rp Rp
Credit 4.800.000 5.280.000 -
Date
Dec 2014
Description
1 saldo awal 31 penutup
Ref
Debit
Rp
Dec 2014
1 saldo awal 31 Cash Receipt 31 penutup
Ref
Debit
CRJ-1 JPn-1 Rp
Rp
Dec 2014
Dec 2014
Debit
Credit
836.000
Rp Rp
836.000 -
9-1100 Description
1 saldo awal 31 Pengeluaran kas 31 penutup
Ref
Debit
JKk-1 Rp JPn-1
Balance
Credit
√
2.500.000 Rp
5.800.000
Debit 3.300.000 5.800.000 -
Rp Rp Rp
Credit
9-1200 Description
1 saldo awal 31 Penyesuaian 31 penutup
Ref
Debit
AJP-1 Rp JPn-1
Description
31 Penyesuaian 31 penutup
Credit
√
75.000 Rp
Income Tax Expenses Date
Balance
836.000
Bank Service Charge Date
Credit
√
Interest Expenses
Dec 2014
Credit 5.700.000 -
8-1300 Description
Date
Rp Rp
5.700.000
Late Fees Collected Date
Debit
√
JPn-1
Balance
Credit
3.575.000
Rp Rp Rp
Balance Debit 3.500.000 3.575.000 -
Credit
9-1300 Ref
AJP-1 Rp JPn-1
Debit
Balance
Credit
30.186.590 Rp
30.186.590
Rp Rp
Debit 30.186.590 -
Credit
Gain/Loss Sales Vehicle Date
Description
9-1400 Ref
Debit
Miscellalneous Expenses Date
Dec 2014
Description
1 saldo awal 31 penutup
Balance Debit
Credit
9-1500 Ref
Debit
JPn-1
Balance
Credit
Rp
√
Late Fee Expenses Date
Credit
750.000
Debit 750.000 -
Rp Rp
Credit
9-1600 Description
Ref
Debit
Credit
Balance Debit
Credit
PT PRIMA ELEKTRO JURNAL PENERIMAAN KAS DESEMBER 2015
Invoice No.
Date
Debit Description
Ref
Cash In Bank
2
BKM12-1 PT Karya Sejati
Rp
15
BKM12-2 Toko Indah
Rp 118.800.000
16
NK-01
Penjualan Tunai
92.708.000
Sales Discount Rp
BKM12-3 Piutang dihapuskan
Rp
3.450.000
29
BKM12-4 Toko Persada
Rp
84.436.000
Rp 415.609.000
Acc. No
Amount
1.892.000
Rp
Acc. No
Amount
-
-
94.600.000
Rp 118.800.000
Rp 116.215.000
27
Credit Account Receivable
5-1100
Rp
98.200.000
Rp
Rp
1.892.000
Rp
98.200.000
83.600.000
4-1100
Rp
105.600.000
2-1600
Rp
10.560.000
1-1500
Rp
98.200.000
'4-1200
Rp
55.000
1-1400
Rp
3.450.000
8-1300
Rp
836.000
Rp
218.701.000
Rp 297.000.000
Recapitulation Debit Acc. No. 1-1100 4-1300 5-1100
Amount Rp 415.609.000 Rp 1.892.000 Rp 98.200.000
Acc. No. 1-1300 4-1100 2-1600 1-1500 1-1400 8-1300 '4-1200
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 55.000
Rp 515.701.000
Rp 515.701.000
PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015
Date
Invoice No.
Debit Description
1
BKK12-1 Gaji Karyawan
10
BKK12-2 PT Galaxy Elektronik
17
Ref
Credit Other
Account Payable
Acc. No.
Cash in Bank
Amount
2-1300
Rp
9.500.000
BKK12-3 Hutang Dividen
2-1800
Rp
3.500.000
19
BKK12-4 Pembayaran Kartu Kredit
2-1100
Rp
5.500.000
Rp
5.500.000
20
BKK12-5 Pembayaran Hutang
2-2100
Rp
25.000.000
Rp
27.500.000
9-1100
Rp
2.500.000
30
BKK12-6 Pengisian Kas Kecil
6-1100
Rp
825.000
Rp
3.700.000
2-1300
Rp
700.000
2-1300
Rp
600.000
1-1600
Rp
700.000
6-1500
Rp
875.000
Rp
49.700.000
Rp
135.500.000
Rp
Rp
85.800.000
85.800.000
Rp
9.500.000
Rp
85.800.000
Rp
3.500.000
RECAPITULATION Debit Acc. No.
Credit
Amount
2-1200
Rp 85.800.000
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
Acc. No.
Amount
1-1100
Rp 135.500.000
Rp
135.500.000
Other Acc. No.
Amount
PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015
Date
Invoice No.
Debit Description
1
BKK12-1 Gaji Karyawan
10
BKK12-2 PT Galaxy Elektronik
17
Ref
Credit Other
Account Payable
Acc. No.
Other
Cash in Bank
Amount
Acc. No.
2-1300
Rp
9.500.000
BKK12-3 Hutang Dividen
2-1800
Rp
3.500.000
19
BKK12-4 Pembayaran Kartu Kredit
2-1100
Rp
5.500.000
Rp
5.500.000
20
BKK12-5 Pembayaran Hutang
2-2100
Rp
25.000.000
Rp
27.500.000
9-1100
Rp
2.500.000
30
BKK12-6 Pengisian Kas Kecil
6-1100
Rp
825.000
Rp
3.700.000
2-1300
Rp
700.000
2-1300
Rp
600.000
1-1600
Rp
700.000
6-1500
Rp
875.000
Rp
49.700.000
Rp
135.500.000
Rp
85.800.000
Rp
85.800.000
Rp
9.500.000
Rp
85.800.000
Rp
3.500.000
Amount
RECAPITULATION Debit Acc. No.
Credit
Amount
2-1200
Rp 85.800.000
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
Acc. No.
Amount
1-1100
Rp 135.500.000
Rp 135.500.000
Rp
135.500.000
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015
Date
Invoice No.
Debit
Description Acc. No
1 2 4 8 11
VKK12-1 VKK12-2 VKK12-3 VKK12-4 VKK12-5
Advertising Expense Telepon, Water, and Electricity Expense Telepon, Water, and Electricity Expense Store Supplies Maintenance and Repair Expense
6-1100 2-1300 2-1300 1-1600 6-1500
Amount
Rp Rp Rp Rp Rp
Rp
Recapitulation Debit
Credit
Credit
825.000 700.000 600.000 700.000 875.000
Petty Cash
Rp Rp Rp Rp Rp
825.000 700.000 600.000 700.000 875.000
3.700.000 Rp
3.700.000
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015
Date
Invoice No.
Debit
Description Acc. No
1 2 4 8 11
VKK12-1 VKK12-2 VKK12-3 VKK12-4 VKK12-5
Advertising Expense Telepon, Water, and Electricity Expense Telepon, Water, and Electricity Expense Store Supplies Maintenance and Repair Expense
6-1100 2-1300 2-1300 1-1600 6-1500
Credit Amount
Rp Rp Rp Rp Rp
Rp
825.000 700.000 600.000 700.000 875.000
Rp Rp Rp Rp Rp
825.000 700.000 600.000 700.000 875.000
3.700.000 Rp
3.700.000
Recapitulation Debit Acc. No.
6-1100 2-1300 1-1600 6-1500
Credit Amount
Rp Rp Rp Rp
825.000 1.300.000 700.000 875.000
Rp
3.700.000
Acc. No.
1-1200
Petty Cash
Amount
Rp
3.700.000
Rp
3.700.000
PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015
Date
Doc. No
8
BM12-1
14
NK12-1
Description
Ref
Debit
Account Payable PPN Income Merchandise Inventory
2-1200 2-1700 1-1500
14.520.000,00
Sales Return PPN Outcome Account Receivable Merchandise Inventory Cost of Goods Sold
4-1400 2-1600 1-1300 1-1500 5-1100
10.500.000,00 1.050.000,00
1.320.000,00 13.200.000,00
11.550.000,00 9.400.000,00 9.400.000,00
RECAPITULATION Debit Acc. No.
Credit
Amount
Acc. No.
Credit
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
Date
Debit
Invoice No.
Description
Ref
Merchandise Inventory
Credit
PPN Income
Freigt Paid
Account Payable
7
FG.12760 PT Falaxy Elektronik
Rp
81.000.000
Rp
8.100.000
Rp
35.000
Rp
19
F.Jy.3155 PT Jaya Elektronik
Rp
63.750.000
Rp
6.375.000
Rp
45.000
Rp
70.170.000
23
PE.1602 PT Planet Elektronik
Rp
95.030.000
Rp
9.503.000
Rp
45.000
Rp
104.578.000
Rp 239.780.000
Rp
23.978.000
Rp
125.000
Rp
263.883.000
89.135.000
RECAPITULATION Debit Acc. No.
Credit Amount
Acc. No.
1-1500
Rp
239.780.000
2-1700
Rp
23.978.000
5-1200
Rp
125.000
Rp
263.883.000
2-1200
Amount Rp
263.883.000
Rp
263.883.000
PT PRIMA ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit Date
Invoice No.
Description
Ref
Account Receivable
CGS (Dr.) / Merchandise Inventory (Cr.)
Credit Sales of Merchandise
PPN Outcome
Freight Collected
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
63.550.000
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
Rp
366.175.000
Rp 302.420.000
Rp 332.700.000
Rp 33.270.000
Rp
205.000
RECAPITULATION DEBIT Acc. No.
CREDIT Amount
1-1300
Rp
366.175.000
5-1100
Rp
302.420.000
Rp
Acc. No.
Amount
1-1500
Rp 302.420.000
4-1100
Rp 332.700.000
2-1600
Rp
33.270.000
4-1200
Rp
205.000
668.595.000
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN
Rp 668.595.000
PT PRIMA ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit Date
Invoice No.
Description
Ref
Account Receivable
CGS (Dr.) / Merchandise Inventory (Cr.)
Credit Sales of Merchandise
PPN Outcome
Freight Collected
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
63.550.000
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
Rp
366.175.000
Rp 302.420.000
Rp 332.700.000
Rp 33.270.000
Rp
205.000
RECAPITULATION DEBIT Acc. No.
CREDIT Amount
Acc. No.
1-1300
Rp
366.175.000
5-1100
Rp
302.420.000
Rp
Amount
1-1500
Rp 302.420.000
4-1100
Rp 332.700.000
2-1600
Rp
33.270.000
4-1200
Rp
205.000
668.595.000
Rp 668.595.000
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 PAC 07VD
AC 400 WATT IN
D at e
Dec 2014
I nv oi ce N o.
1 3 7
D es cr ip ti on
S aldo Awal F-12/01 Pen ualan FG.12760 Pembelian
Quantity
P rice
OUT Amount
15
3.000.000
45.000.000
-2
3.000.000
(6.000.000)
Quantity
Price
BALANCE Amount
10
2.900.000
29.000.000
9
BM12-1
Retur Pembelian
10
F-12/02
Penjualan
12
2.900.000
34.800.000
11
NK12-1
Retur Penjualan
-2
2.900.000
(5.800.000)
16
NK-01
Penjualan Tunai
14
2.900.000
40.600.000
6 2
2.900.000 3.000.000
17.400.000 6.000.000
11 8 1
3.000.000 2.950.000 2.920.000
33.000.000 23.600.000 2.920.000
19
F.Jy.3155 Pembelian
8
2.950.000
23.600.000
23
PE.1602
Pembelian
14
2.920.000
40.880.000
24
F-12/03
Penjualan
27
F-12/04
Penjualan
Quantity
Price
Amount
40 30 30 15 30 13 18 13 20 13 6 13 6 13 8 6 13 8 14
2.900.000 2.900.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.950.000 2.900.000 3.000.000 2.950.000 2.920.000
116.000.000 87.000.000 87.000.000 45.000.000 87.000.000 39.000.000 52.200.000 39.000.000 58.000.000 39.000.000 17.400.000 39.000.000 17.400.000 39.000.000 23.600.000 17.400.000 39.000.000 23.600.000 40.880.000
11 8 14 0 0 13
3.000.000 2.950.000 2.920.000 3.000.000 2.950.000 2.920.000
33.000.000 23.600.000 40.880.000 37.960.000 -
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 PAC 07VD
AC 400 WATT IN
D at e
Dec 2014
I nv oi ce N o.
1 3 7
D es cr ip ti on
S aldo Awal F-12/01 Pen ualan FG.12760 Pembelian
Quantity
P rice
OUT Amount
15
3.000.000
45.000.000
-2
3.000.000
(6.000.000)
Quantity
Price
BALANCE Amount
10
2.900.000
29.000.000
9
BM12-1
Retur Pembelian
10
F-12/02
Penjualan
12
2.900.000
34.800.000
11
NK12-1
Retur Penjualan
-2
2.900.000
(5.800.000)
16
NK-01
Penjualan Tunai
14
2.900.000
40.600.000
6 2
2.900.000 3.000.000
17.400.000 6.000.000
11 8 1
3.000.000 2.950.000 2.920.000
33.000.000 23.600.000 2.920.000
19
F.Jy.3155 Pembelian
8
2.950.000
23.600.000
23
PE.1602
Pembelian
14
2.920.000
40.880.000
24
F-12/03
Penjualan
27
F-12/04
Penjualan
Quantity
Price
Amount
40 30 30 15 30 13 18 13 20 13 6 13 6 13 8 6 13 8 14
2.900.000 2.900.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.900.000 3.000.000 2.950.000 2.900.000 3.000.000 2.950.000 2.920.000
116.000.000 87.000.000 87.000.000 45.000.000 87.000.000 39.000.000 52.200.000 39.000.000 58.000.000 39.000.000 17.400.000 39.000.000 17.400.000 39.000.000 23.600.000 17.400.000 39.000.000 23.600.000 40.880.000
11 8 14 0 0 13
3.000.000 2.950.000 2.920.000 3.000.000 2.950.000 2.920.000
33.000.000 23.600.000 40.880.000 37.960.000 -
PAC 05WD
AC 690 WATT IN
D at e
Dec 2015
I nv oi ce N o.
D es cr ip ti on
1 3 7 8 10 11 16 19
F-12/01 FG.12760 BM12-1 F-12/02 NK12-1 NK-01 F.Jy.3155
S aldo Awal Penjualan Pembelian Retur Pembelian Penjualan Retur Penjualan Pen ualan Tunai Pembelian
23
PE.1602
Pembelian
24
F-12/03
27
F-12/04
Quantity
P rice
OUT Amount
Quantity
Pri ce
BALANCE Amount
8
3.600.000
28.800.000
9 (1) 16
3.600.000 3.600.000 3.600.000
32.400.000 (3.600.000) 57.600.000
Penjualan
11
3.600.000
39.600.000
Penjualan
8 7
3.600.000 3.650.000
28.800.000 25.550.000
10 -2
3.600.000 3.600.000
36.000.000 (7.200.000)
11
3.650.000
40.150.000
15
3.610.000
54.150.000
Quantity
43 35 45 43 34 35 19 19 11 19 11 15 8 11 15 4 15
Price
3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.650.000 3.600.000 3.650.000 3.610.000 3.600.000 3.650.000 3.610.000 3.650.000 3.610.000
Amount
154.800.000 126.000.000 162.000.000 154.800.000 122.400.000 126.000.000 68.400.000 68.400.000 40.150.000 68.400.000 40.150.000 54.150.000 28.800.000 40.150.000 54.150.000 14.600.000 54.150.000
PAC 05WD
AC 690 WATT IN
D at e
Dec 2015
I nv oi ce N o.
D es cr ip ti on
1 3 7 8 10 11 16 19
F-12/01 FG.12760 BM12-1 F-12/02 NK12-1 NK-01 F.Jy.3155
S aldo Awal Penjualan Pembelian Retur Pembelian Penjualan Retur Penjualan Pen ualan Tunai Pembelian
23
PE.1602
Pembelian
24
F-12/03
27
F-12/04
Quantity
P rice
OUT Amount
Quantity
BALANCE
Pri ce
Amount
Quantity
8
3.600.000
28.800.000
9 (1) 16
3.600.000 3.600.000 3.600.000
32.400.000 (3.600.000) 57.600.000
Penjualan
11
3.600.000
39.600.000
Penjualan
8 7
3.600.000 3.650.000
28.800.000 25.550.000
10 -2
3.600.000 3.600.000
43 35 45 43 34 35 19 19 11 19 11 15 8 11 15 4 15
36.000.000 (7.200.000)
11
3.650.000
40.150.000
15
3.610.000
54.150.000
Price
3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.600.000 3.650.000 3.600.000 3.650.000 3.610.000 3.600.000 3.650.000 3.610.000 3.650.000 3.610.000
Amount
154.800.000 126.000.000 162.000.000 154.800.000 122.400.000 126.000.000 68.400.000 68.400.000 40.150.000 68.400.000 40.150.000 54.150.000 28.800.000 40.150.000 54.150.000 14.600.000 54.150.000
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31
31
Doc. No
Description
31
Debit
BM12-2 Bank Service Charge Cash in Bank Interest Income
9-1200 1-1100 8-1100
Rp Rp
BM12-3 Wages & Salaries Expenses Telepon, Water, and Electricity Expense
6-1900 6-1200 2-1300
Rp Rp
BM12-4 Insurance Expenses Rent Expenses Store Supplies Expenses Bad Debt Expenses Prepaid Insurance Prepaid Rent Store Supplies Allowance for Doubtful Debt
6-1800 6-1300 6-1400 6-1600 1-1800 1-1700 1-1600 1-1400
Rp Rp Rp Rp
BM12-5 Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.
6-1700 1-3300 1-3500 1-3700
Rp
Accrued Expenses 31
Ref
Credit
75.000 405.000 Rp
480.000
Rp
10.800.000
Rp Rp Rp Rp
300.000 500.000 3.335.000 7.210.750
Rp Rp Rp
2.560.000 3.255.000 1.340.000
9.500.000 1.300.000
300.000 500.000 3.335.000 7.210.750
7.155.000
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31
31
Doc. No
Description
31
31
Debit
BM12-2 Bank Service Charge Cash in Bank Interest Income
9-1200 1-1100 8-1100
Rp Rp
BM12-3 Wages & Salaries Expenses Telepon, Water, and Electricity Expense
6-1900 6-1200 2-1300
Rp Rp
BM12-4 Insurance Expenses Rent Expenses Store Supplies Expenses Bad Debt Expenses Prepaid Insurance Prepaid Rent Store Supplies Allowance for Doubtful Debt
6-1800 6-1300 6-1400 6-1600 1-1800 1-1700 1-1600 1-1400
Rp Rp Rp Rp
BM12-5 Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.
6-1700 1-3300 1-3500 1-3700
Rp
BM12-6 PPN Outcome PPN Income PPN Payable Income Tax Expense Prepaid Income Tax
2-1600 2-1700 2-1500 9-1300 1-1900
Rp
Accrued Expenses 31
Ref
Rp
Rp
Credit
75.000 405.000 Rp
480.000
Rp
10.800.000
Rp Rp Rp Rp
300.000 500.000 3.335.000 7.210.750
Rp Rp Rp
2.560.000 3.255.000 1.340.000
Rp Rp
22.658.000 20.122.000
Rp
30.186.590
Rp
102.747.340
9.500.000 1.300.000
300.000 500.000 3.335.000 7.210.750
7.155.000
42.780.000
30.186.590
102.747.340
PT PRIMA ELEKTRONIK NERACA SALDO SETELAH PENYESUAIAN DESEMBER 2015 No. Account
Name Account
Debit
1-1100
Cash in Bank
Rp
402.945.700
1-1200
Petty Cash
Rp
5.000.000
1-1300
Accounts Receivable
Rp
447.025.000
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
Rp
13.410.750
Rp
120.320.000
Rp
97.650.000
Rp
79.060.000
Rp
420.963.000
Rp
10.800.000
Rp
39.322.000
Rp
2.000.000
Rp
225.000.000
Rp
1.000.000.000
Rp
350.585.800
Rp
1.998.300.000
Rp
205.000
Rp
106.160.000
Rp
3.145.000
Rp
3.500.000
Rp
5.100.000
Rp
1.192.010
Rp
135.000.000
Rp
192.500.000
Rp
768.000.000
Rp
258.000.000
Rp
220.800.000
Rp
11.592.000
Rp
10.500.000
Rp
1.483.220.000
Rp
5.810.500
Rp
13.325.000
Telepon, Water and Electricity Expense
Rp
23.080.000
6-1300
Rent Expense
Rp
6.000.000
6-1400
StoreSupplies Expense
Rp
10.735.000
6-1500
Maintenance and Repair Expense
Rp
7.375.000
Credit
6-1600
Bad Debt Expense
6-1700
Depreciation Expenses
6-1800
Insurance Expense
6-1900
Wages & Salaries Expense
8-1100
Interest Income
Rp
5.280.000
8-1200
Deviden Income
Rp
5.700.000
8-1300
Late Fees Collected
Rp
836.000
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 Rp
4.369.432.550
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
30.186.590
Rp
750.000
Rp
4.369.487.550
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No
Unadjusted Trial Balance
Account Name
Dr.
1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning
3-1300 4-1100 4-1200 4-1300 4-1400
Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return
5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500
Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense
6-1600 6-1700 6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Cr.
402.485.700 5.000.000 447.025.000
Adjustme nts Dr.
Adjusted Tr ial Balance
Cr.
405.000
6.200.000
Cr.
3.335.000 500.000 300.000 30.186.590
117.760.000
2.560.000
94.395.000
3.255.000
77.720.000 420.963.000 19.200.000 42.780.000
1.340.000
258.000.000
106.160.000 3.145.000 3.500.000 5.100.000 1.192.010 135.000.000 192.500.000 768.000.000 258.000.000
220.800.000
220.800.000 10.800.000 20.122.000 42.780.000
22.658.000
Dr.
Balance
Cr.
Dr.
402.890.700 5.000.000 447.025.000 7.210.750
106.160.000 6.480.000 4.000.000 5.400.000 31.378.600 135.000.000 192.500.000 768.000.000
22.658.000
402.890.700 5.000.000 447.025.000 106.160.000 3.145.000 3.500.000 5.100.000 1.192.010 135.000.000 192.500.000 768.000.000 258.000.000 220.800.000 -
13.410.750 -
120.320.000 97.650.000 79.060.000 420.963.000 10.800.000 39.322.000 -
11.592.000 10.500.000
11.592.000 10.500.000
1.483.220.000 5.810.500 13.325.000 21.780.000 5.500.000 7.400.000
1.483.220.000 5.810.500 13.325.000 23.080.000 6.000.000 10.735.000
-
1.483.220.000 5.810.500 13.325.000 23.080.000 6.000.000 10.735.000
-
7.375.000
-
7.375.000
-
7.210.750 85.860.000 2.100.000 114.000.000 5.800.000 3.575.000 30.186.590 750.000 1.821.119.840 189.201.160 189.201.160
5.280.000 5.700.000 836.000 2.010.321.000
2.000.000 225.000.000 1.000.000.000 350.585.800
1.998.300.000 205.000
Dr.
Inc om e State ment
1.300.000 500.000 3.335.000
7.375.000 7.210.750 7.155.000 300.000 9.500.000
78.705.000 1.800.000 104.500.000 4.800.000 5.700.000 836.000 5.800.000 3.500.000
7.210.750 85.860.000 2.100.000 114.000.000 480.000
75.000 30.186.590
750.000 4.366.444.800
4.366.444.800
102.747.340
2.000.000 225.000.000 1.000.000.000 350.585.800 1.998.300.000 205.000 -
102.747.340
5.800.000 3.575.000 30.186.590 750.000 4.369.432.550
5.280.000 5.700.000 836.000 -
4.369.432.550
11.592.000 10.500.000
1.998.300.000 205.000 -
2.548.312.710
Cr.
13.410.750 120.320.000 97.650.000 79.060.000 420.963.000 10.800.000 39.322.000 2.000.000 225.000.000 1.000.000.000 350.585.800 -
2.359.111.550 189.201.160
189.201.160
2.548.312.710
2.548.312.710
5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500
Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense
6-1600 6-1700 6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
1.483.220.000 5.810.500 13.325.000 21.780.000 5.500.000 7.400.000
1.300.000 500.000 3.335.000
7.375.000 7.210.750 7.155.000 300.000 9.500.000
78.705.000 1.800.000 104.500.000 4.800.000 5.700.000 836.000 5.800.000 3.500.000
1.483.220.000 5.810.500 13.325.000 23.080.000 6.000.000 10.735.000
-
7.375.000
-
7.375.000
-
7.210.750 85.860.000 2.100.000 114.000.000 5.800.000 3.575.000 30.186.590 750.000 1.821.119.840 189.201.160 189.201.160
5.280.000 5.700.000 836.000 2.010.321.000
480.000
75.000 30.186.590
4.366.444.800
-
7.210.750 85.860.000 2.100.000 114.000.000
750.000 4.366.444.800
1.483.220.000 5.810.500 13.325.000 23.080.000 6.000.000 10.735.000
102.747.340
102.747.340
5.800.000 3.575.000 30.186.590 750.000 4.369.432.550
5.280.000 5.700.000 836.000 -
4.369.432.550
2.548.312.710
2.359.111.550 189.201.160
189.201.160
2.548.312.710
2.548.312.710
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI Untuk Periode yang Berakhir 31 Desember 2015 Sales of Merchandise Freight Collected Sales Discount Sales Return
R R
Net Sales Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit Operating Expenses:
Rp 1.483.220.000 Rp 5.810.500
Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Total Operating Expenses Operating Profit Other Income/Expenses:
R R R R R R R R R
Rp R
1.998.300.000 205.000
Rp Rp
22.092.000 1.976.413.000
Rp Rp
1.489.030.500 487.382.500
Rp Rp
269.685.750 217.696.750
11.592.000 10.500.000
13.325.000 23.080.000 6.000.000 10.735.000 7.375.000 7.210.750 85.860.000 2.100.000 114.000.000
PT PRIMA ELEKTRONIK LAPORAN LABA RUGI Untuk Periode yang Berakhir 31 Desember 2015 Sales of Merchandise Freight Collected Sales Discount Sales Return
R R
Rp 1.483.220.000 Rp 5.810.500
Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Total Operating Expenses Operating Profit Other Income/Expenses:
R R R R R R R R R
Interest Income Deviden Income Late Fees Collected Total Other Income Interest Expense Bank Service Charge Miscellaneous Expense Total other expenses Total Other Income/Expenses
R R R R R R
Rp Rp Rp Rp
Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Net Income After Tax
Rp Rp
22.092.000 1.976.413.000
Rp Rp
1.489.030.500 487.382.500
Rp Rp
269.685.750 217.696.750
Rp
1.691.000
Rp
219.387.750
Rp Rp
30.186.590 189.201.160
13.325.000 23.080.000 6.000.000 10.735.000 7.375.000 7.210.750 85.860.000 2.100.000 114.000.000
5.280.000 5.700.000 836.000 Rp
11.816.000
Rp
10.125.000
5.800.000 3.575.000 750.000
Net Profit Before Tax
Koreksi Fiskal: - Bad Debt Expense - Interest Income - Gain/Loss Sales of Vehicle - Dividend Income Total Koreksi Fiskal Penghasilan Kena Pajak
1.998.300.000 205.000
11.592.000 10.500.000
Net Sales Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit Operating Expenses:
Rp R
Rp
219.387.750
Rp Rp
(3.769.250) 215.618.500
7.210.750 (5.280.000) (5.700.000)
PT PRIMA ELEKTRONIK LAPORAN LABA DITAHAN Untuk Periode yang Berakhir 31 Desember 2015 Description
Cammond Stock
Retained Earning
Saldo 30 November 2015
Rp
1.000.000.000,00
Issuance share Capital
Rp
-
Rp
Net Income
Rp
-
Rp
Devidends
Rp
-
Rp
Saldo 31 Desember 2015
Rp
1.000.000.000,00
Rp
Rp
350.585.800,00
189.201.160,00 539.786.960,00
Total Rp
1.350.585.800,00
Rp
-
Rp
189.201.160,00
Rp Rp
1.539.786.960,00
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 ASSET Current Assets:
LIABILITIES & EQUITY Current Liabilities:
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Total current assets Fixed Assets: Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Total Fixed Assets TOTAL ASSETS
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Accounts Payable Accrued Expense PPN Payable Dividen Payable Total Current Liabilities
402.945.700 5.000.000 447.025.000 (13.410.750) 106.160.000 3.145.000 3.500.000 5.100.000 1.192.010 135.000.000
420.963.000 10.800.000 39.322.000 2.000.000
Bank Mandiri Loan Total Liabilities 1.095.656.960
Equity:
Common Stock Retained Earning Total Equity
Rp 192.500.000 Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp
Long Term Liabilities:
Rp
768.000.000 (120.320.000) Rp 647.680.000 258.000.000 (97.650.000) Rp 160.350.000 220.800.000 (79.060.000) Rp 141.740.000 Rp Rp
1.142.270.000 2.237.926.960
TOTAL LIABILITIES & EQUITY
Rp 1.000.000.000 Rp 539.786.960
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 ASSET Current Assets:
LIABILITIES & EQUITY Current Liabilities:
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Total current assets Fixed Assets: Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Total Fixed Assets TOTAL ASSETS
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Accounts Payable Accrued Expense PPN Payable Dividen Payable Total Current Liabilities
402.945.700 5.000.000 447.025.000 (13.410.750) 106.160.000 3.145.000 3.500.000 5.100.000 1.192.010 135.000.000
420.963.000 10.800.000 39.322.000 2.000.000
Bank Mandiri Loan Total Liabilities 1.095.656.960
Equity:
Common Stock Retained Earning Total Equity
Rp 192.500.000 Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp
Long Term Liabilities:
Rp
768.000.000 (120.320.000) Rp 647.680.000 258.000.000 (97.650.000) Rp 160.350.000 220.800.000 (79.060.000) Rp 141.740.000 Rp Rp
1.142.270.000 2.237.926.960
Rp
473.085.000
Rp Rp
225.000.000 698.085.000
Rp
1.539.786.960
Rp
2.237.871.960
TOTAL LIABILITIES & EQUITY
Rp 1.000.000.000 Rp 539.786.960
Rp
473.085.000
Rp Rp
225.000.000 698.085.000
Rp
1.539.786.960
Rp
2.237.871.960
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS Untuk Periode yang Berakhir 31 Desember 2015 - Arus Kas dari Aktivitas Operasi: Laba bersih Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Accounts Payable Accrued Expense Dividend Payable PPN Payable Bank Mandiri Loan Arus Kas dari Aktivitas Operasi - Arus Kas dari Aktivitas Investasi
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
189.201.160,00 (447.025.000,00) 13.410.750,00 (106.160.000,00) (3.145.000,00) (3.500.000,00) (5.100.000,00) (1.192.010,00) (135.000.000,00) 120.320.000,00 (258.000.000,00) 97.650.000,00 (220.800.000,00) 79.060.000,00 420.963.000,00 10.800.000,00 2.000.000,00 39.322.000,00 225.000.000,00 Rp
17.804.900,00
PT PRIMA ELEKTRONIK LAPORAN ARUS KAS Untuk Periode yang Berakhir 31 Desember 2015 - Arus Kas dari Aktivitas Operasi: Laba bersih Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Accounts Payable Accrued Expense Dividend Payable PPN Payable Bank Mandiri Loan Arus Kas dari Aktivitas Operasi
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
189.201.160,00 (447.025.000,00) 13.410.750,00 (106.160.000,00) (3.145.000,00) (3.500.000,00) (5.100.000,00) (1.192.010,00) (135.000.000,00) 120.320.000,00 (258.000.000,00) 97.650.000,00 (220.800.000,00) 79.060.000,00 420.963.000,00 10.800.000,00 2.000.000,00 39.322.000,00 225.000.000,00 Rp
17.804.900,00
- Arus Kas dari Aktivitas Investasi Land Building At Cost Arus Kas dari Aktivitas Investasi
Rp Rp
(192.500.000,00) (768.000.000,00) Rp
(960.500.000,00)
Rp Rp
1.350.585.800,00 407.890.700,00
- Arus Kas dari Aktivitas Pendanaan Common Stock Retained Earnings Arus Kas dari Aktivitas Pendanaan Kenaikan/Penurunan Arus Kas
Rp Rp
1.000.000.000,00 350.585.800,00
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015
Date Des 31
31
31
31
Description
Ref
Debit
Credit
Sales of Merchandise
4-1100
Rp
1.998.300.000
Freight Collected
4-1200
Rp
260.000
Interest Income Deviden Income Late Fees Collected Income Summary
8-1100 8-1200 8-1300 3-1400
Rp Rp Rp
5.280.000 5.700.000 836.000
Income Summary Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense
3-1400 4-1300 4-1400 5-1100 5-1200 6-1100
Rp
Rent Expense Store Supplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Expense Bank Service Charge Income Tax Expense Miscellaneous Expense
Rp
2.010.376.000
Rp Rp Rp Rp Rp
11.592.000 10.500.000 1.483.220.000 5.810.500 13.325.000
6-1200
Rp
23.080.000
6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 9-1100 9-1200 9-1300 9-1500
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
6.000.000 10.735.000 7.375.000 7.210.750 85.860.000 2.100.000 114.000.000 5.800.000 3.575.000 30.186.590 750.000
Rp
189.201.160
Rp
-
Rp
4.020.697.000
Income Summary Retained Earnings
3-1400 3-1200
Rp
Retained Earnings Dividends
3-1200 3-1300
Rp
Rp
1.821.119.840
189.201.160
-
4.020.697.000
