Paket
DOKUMEN NEGARA
1
UJIAN NASIONAL TAHUN PELAJARAN 2015/2016
KUNCI JAWABAN PRAKTIK KEJURUAN Satuan Pendidikan Kompetensi Keahlian Kode Alokasi Waktu Bentuk Soal
AHMADI, S.E 6018-P1-15/16
: : : : :
Sekolah Menengah Kejuruan (SMK) Akuntansi 6018 180 menit (3 Jam) Penugasan Perorangan
Hak Cipta pada Kemdikbud
SMKN 6 JEMBER -SPK-1/1
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
Dec 2015
Rp Rp Rp
Dec 2015
Debit Rp Rp Rp Rp
89.135.000
14.520.000 85.800.000
Credit 85.800.000 174.935.000 160.415.000 74.615.000
S002 Description
1 Saldo awal 23 Pembelian
Ref
Debit
Credit
Balance Debit
√ Rp
Jaya Elektronik Date
Balance
√
Planet Elektronik Date
Credit
Rp Rp
104.578.000
Credit 97.900.000 202.478.000
S003 Description
1 Saldo awal 19 Pembelian
Ref
Debit
Credit
√ Rp
70.170.000
Balance Debit Rp Rp
Credit 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
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
Rp Rp Rp Rp
Debit 92.400.000 174.625.000 163.075.000 300.125.000
Credit
C003 Description
1 Saldo awal 15 Pelunasan
Ref
Debit
Balance
Credit
√ Rp
Toko Persada Date
Credit
Balance
Credit
√
Toko Indah
Dec 2015
Rp Rp Rp
Debit 94.600.000 70.670.000
C002
Date Dec 2015
94.600.000
Rp 70.670.000
Toko Citra
Balance
Credit
118.800.000
Rp Rp
Debit 118.800.000 -
Credit
C004 Description
1 Saldo awal 24 Penjualan 29 Pelunasan
Ref
Debit
Balance
Credit
√ Rp 76.230.000 Rp
83.600.000
Rp Rp Rp
Debit 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 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
Name Account 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
3-1400 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 9-1500 9-1600
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/loss Sales Vehicle Miscellaneous Expense Late Fee Expense
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Debit 402.540.700 5.000.000 447.025.000
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
106.160.000 6.480.000 4.000.000 5.400.000 31.378.600 135.000.000 192.500.000 768.000.000
Rp
258.000.000
Rp
220.800.000
Rp Rp Rp Rp Rp
22.658.000
Rp Rp Rp Rp Rp
11.592.000 10.500.000 1.483.220.000 5.810.500 13.325.000
Rp Rp Rp Rp
21.780.000 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
Rp
750.000
Rp
4.366.499.800
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
4.366.444.800
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank Date Dec 2014
1-1100 Description
1 31 31 31
saldo awal Penerimaan kas Pengeluaran kas Penyesuaian
Ref
Debit
√ JKm-1 Rp 415.609.000 JKk-1 AJP-1 Rp 405.000
Petty Cash Description 1
saldo awal
Ref
Debit
Dec 2014
Dec 2014
saldo awal Retur Penjualan Penjualan Penerimaan kas
Description 1 saldo awal 31 Cash Receipt 31 penyesuaian
Ref √ JU-1 Jp-1 Rp JKm-1
Debit
Dec
Description 1
Debit 5.000.000
Credit
saldo awal
Balance
Credit Rp
11.550.000
Rp
297.000.000
366.175.000
Rp Rp Rp Rp
Debit 389.400.000 377.850.000 744.025.000 447.025.000
Credit
1-1400 Ref
Debit
√ CRJ-1 AJP-1
Balance
Credit Rp Rp
Merchandise Inventory Date
Credit
Balance
Credit Rp
Allowance for Doubtful Debt Date
Debit 122.431.700 538.040.700 402.540.700 402.945.700
1-1300 Description
1 14 31 31
135.500.000
√
Accounts Receivable Date
Rp
Rp Rp Rp Rp
1-1200
Date Dec 2014
Balance
Credit
Debit Rp Rp Rp
3.450.000 7.210.750
Credit 2.750.000 6.200.000 13.410.750
1-1500 Ref √
Debit
Balance
Credit Rp
Debit 270.800.000
Credit
2014
8 14 31 31 31
Retur Pembelian Retur Penjualan Pembelian Penjualan Penerimaan kas
JU-1 JU-1 Rp 9.400.000 Jb-1 Rp 239.780.000 Jp-1 JKm-1
Store Supplies Date Dec 2014
1 saldo awal 31 Pengeluaran Kas 31 penyesuaian
Ref √ JPk-1 Rp AJP-1
Rp
1 saldo awal 31 penyesuaian
Ref
Debit
√ AJP-1
Dec 2014
3.335.000
Rp Rp Rp
Debit 5.780.000 6.480.000 3.145.000
Rp Rp
Balance Debit 4.000.000 3.500.000
Rp Rp Rp
Balance Debit 5.400.000 5.100.000 5.100.000
Rp Rp
Balance Debit 31.378.600 1.192.010
Credit Rp
Credit
500.000
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
Balance
Credit
700.000
Prepaid Insurance
Dec 2014
Rp Rp Rp Rp Rp
1-1700 Description
Date
Rp 302.420.000 Rp 98.200.000
Debit
Prepaid Rent
Dec 2014
13.200.000
1-1600 Description
Date
Rp
300.000
Credit
1-1900 Description
1 saldo awal 31 Penyesuaian
Ref √ AJP-1
Debit
Credit Rp
30.186.590
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
Debit
Credit
Rp
Balance Debit 192.500.000
Credit
Rp
Balance Debit 768.000.000
Description 1 saldo awal 31 penyesuaian
Date
1-3300 Ref
Debit
√ AJP-1
Balance
Credit Rp
Debit Rp Rp
2.560.000
Credit 117.760.000 120.320.000
1-3400 Description
1
Credit
√
Vehicle At Cost
Dec 2014
Credit
1-3200
Building Accumulated Depr.
Dec 2014
Debit 135.000.000
Credit
√
Building At Cost
Dec 2014
Rp
1-3100
Date Dec 2014
Balance
Credit
saldo awal
Ref √
Debit
Credit Rp
Balance Debit 258.000.000
Credit
Vehicle Accumulated Depr. Date Dec 2014
Description 1 saldo awal 31 penyesuaian
1-3500 Ref
Debit
√ AJP-1
Rp
Equipment Description 1
saldo awal
Ref
Debit
Date
Description 1 saldo awal 31 penyesuaian
Date
Debit 220.800.000
Credit
1-3700 Ref
Debit
√ AJP-1
Credit Rp
Balance Debit Rp Rp
1.340.000
Credit 77.720.000 79.060.000
2-1100 Description
1 saldo awal 31 Pengeluaran kas
Ref √ JKk-1 Rp
Debit
Credit
Balance Debit Rp Rp
5.500.000
Account Payable Date
Credit 94.395.000 97.650.000
Balance
Credit Rp
Credit Card
Dec 2014
Rp Rp
3.255.000
√
Equipment Accumulated Depr.
Dec 2014
Debit
1-3600
Date Dec 2014
Balance
Credit
Credit 5.500.000 -
2-1200 Description
Ref
Debit
Credit
Balance Debit
Credit
Dec 2014
1 8 31 31
saldo awal Jurnal Umum pembelian Pengeluaran kas
√ JU-1 Rp Jb-1 JKk-1 Rp
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
Credit
Balance Debit
10.800.000 Rp
Income Tax Payable Date
263.883.000
85.800.000
Accrued Expense Date
Rp Rp Rp Rp
14.520.000
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
Balance Debit Rp Rp
20.122.000
Credit 19.200.000 39.322.000
2-1600 Description
14 31 31 31
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
Debit
Jb-1 Rp JU-1 AJP-1
23.978.000 Rp Rp
Dividend Payable Date Dec 2014
1 saldo awal 31 Pengeluaran kas
Ref
Debit
√ JKk-1 Rp
Credit
1 saldo awal 31 Pengeluaran kas
Ref √ JKk-1 Rp
Credit
Dec 2014
Credit 5.500.000 2.000.000
Balance Debit Rp Rp
25.000.000
saldo awal
Ref
Debit
Credit
Credit 250.000.000 225.000.000
Balance Debit
√
Retained Earnings Date
Debit
3-1100 Description
1
Balance Rp Rp
Debit
Common Stock
Dec 2014
Credit
2-2100 Description
Date
Debit 23.978.000 22.658.000 -
3.500.000
Bank Mandiri Loan
Dec 2014
1.320.000 22.658.000
Rp Rp Rp
2-1800 Description
Date
Balance
Credit
Credit Rp 1.000.000.000
3-1200 Description
1 saldo awal 31 penutup 31 penutup
Ref √ JPn-1 JPn-1
Debit
Credit Rp
Rp
-
189.201.160
Balance Debit Rp Rp Rp
Credit 350.585.800 539.786.960 539.786.960
Income Summary Date Dec 2014
3-1300 Description
Ref JPn-1 JPn-1 JPn-1
31 penutup 31 penutup 31 penutup
Debit
Dec 2014
saldo awal Penjualan Penerimaan kas Penutup
Rp 1.821.119.840 Rp 189.201.160
Ref
Debit
√ Jp-1 JKm-1 JPn-1 Rp 1.998.300.000
Freight Collected Date Dec 2014
Balance
Credit Rp Rp
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
Sales Discount
Credit Rp 2.010.376.000 Rp 189.256.160 Rp 55.000
4-1100 Description
1 31 31 31
Debit
Rp 2.010.376.000
Sales of Merchandise Date
Balance
Credit
Ref Jp-1 Rp JKm-1 Rp JPn-1 Rp
Debit 260.000
Balance
Credit Rp Rp
4-1300
205.000 55.000
Debit Rp Rp
-
Rp Rp Rp
Credit 205.000 260.000 -
Date Dec 2014
Description 1 saldo awal 31 Penerimaan Kas 31 Penutup
Ref
Debit
√ JKm-1 Rp JPn-1
1.892.000 Rp
Sales Return Date Dec 2014
14 Retur Penjualan 31 penutup
Ref JU-1 JPn-1
Debit Rp
Rp
saldo awal Retur Penjualan Penjualan Penerimaan kas penutup
Ref
Debit
√ JU-1 Jp-1 Rp 302.420.000 JKm-1 Rp 98.200.000 JPn-1
Freight Paid Date Dec 2014
Dec 2014
Rp Rp
Credit
10.500.000 -
Credit Rp
9.400.000
Rp 1.483.220.000
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 √ JPb-1 JPn-1
Debit Rp
Rp Rp Rp
Balance Debit 5.685.500 5.810.500 -
Rp Rp Rp
Balance Debit 12.500.000 13.325.000 -
Credit
125.000 Rp
Advertising Expenses Date
10.500.000
Debit
5-1100 Description
1 14 31 31 31
Credit
Balance
Credit
10.500.000
Cost of Goods Sold
Dec 2014
11.592.000
Rp Rp Rp
Balance Debit 9.700.000 11.592.000 -
4-1400 Description
Date
Credit
5.810.500
Credit
6-1100 Description
1 saldo awal 31 Pengeluaran kas 31 penutup
Ref √ JPk-1 JPn-1
Debit Rp
Credit
825.000 Rp
13.325.000
Credit
Telephone, Water, and Electricity Expenses 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
√ AJP-1 Rp JPn-1
Description 1 saldo awal 31 penyesuaian 31 Penutup
Rp
Dec 2014
Description 1 saldo awal 31 Pengeluaran Kas 31 penutup
Ref
Debit
√ AJP-1 Rp JPn-1
Dec 2014
Rp Rp Rp
Balance Debit 7.400.000 10.735.000 -
Credit
3.335.000 Rp
10.735.000
Credit
6-1500 Ref √ JPk-1 JPn-1
Debit Rp
Balance
Credit
875.000 Rp
Bad Debt Expenses Date
6.000.000
Credit
6-1400
Maintenance and Repair Expenses Date
Rp Rp Rp
Balance Debit 5.500.000 6.000.000 -
Credit
500.000
Store Supplies Expenses
Dec 2014
23.080.000
Credit
6-1300 Description
Date
Rp Rp Rp
Balance Debit 21.780.000 23.080.000 -
Credit
7.375.000
Rp Rp Rp
Debit 6.500.000 7.375.000 -
Credit
6-1600 Description
31 penyesuaian 31 penutup
Ref AJP-1 Rp JPn-1
Debit
Balance
Credit
7.210.750 Rp
7.210.750
Rp Rp
Debit 7.210.750 -
Credit
Depreciation Expenses Date Dec 2014
Description 1 saldo awal 31 penyesuaian 31 penutup
6-1700 Ref √ AJP-1 Rp JPn-1
Debit 7.155.000 Rp
Insurance Expenses Date Dec 2014
1 saldo awal 31 penyesuaian 31 penutup
Ref √ AJP-1 Rp JPn-1
Debit
Description 1 saldo awal 31 penyesuaian 31 penutup
Rp
Dec 2014
Rp Rp Rp
Balance Debit 1.800.000 2.100.000 -
2.100.000
Credit
Ref √ AJP-1 Rp JPn-1
Debit
Credit
9.500.000 Rp
114.000.000
Balance Debit Rp 104.500.000 Rp 114.000.000 Rp -
Credit
8-1100 Description
1 saldo awal 31 Penyesuaian 31 Penutup
Dividen Income
Credit
6-1900
Interest Income Date
Debit 78.705.000 85.860.000 -
Credit
300.000
Wages & Salaries Expenses
Dec 2014
85.860.000
Rp Rp Rp
6-1800 Description
Date
Balance
Credit
Ref √ AJP-1 JPn-1 Rp
Debit
Credit Rp
5.280.000
8-1200
480.000
Balance Debit Rp Rp Rp
Credit 4.800.000 5.280.000 -
Date Dec 2014
Description 1 saldo awal 31 penutup
Ref √ JPn-1
Debit Rp
Dec 2014
1 saldo awal 31 Cash Receipt 31 penutup
Ref √ CRJ-1 JPn-1 Rp
Debit Rp
Dec 2014
Description 1 saldo awal 31 Pengeluaran kas 31 penutup
Ref √ JKk-1 Rp JPn-1
Debit
Dec 2014
Credit
836.000
Rp Rp
836.000 -
Balance
Credit
2.500.000 Rp
5.800.000
Rp Rp Rp
Debit 3.300.000 5.800.000 -
Credit
9-1200 Description
1 saldo awal 31 Penyesuaian 31 penutup
Ref √ AJP-1 Rp JPn-1
Debit
Description 31 Penyesuaian 31 penutup
Balance
Credit
75.000 Rp
Income Tax Expenses Date
Debit
9-1100
Bank Service Charge Date
Credit 5.700.000 -
Balance
Credit
836.000
Interest Expenses
Dec 2014
Rp Rp
8-1300 Description
Date
Debit
5.700.000
Late Fees Collected Date
Balance
Credit
3.575.000
Rp Rp Rp
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
Debit
Credit
9-1500 Ref
Debit
√ JPn-1
Balance
Credit Rp
Late Fee Expenses Date
Balance
Credit
750.000
Rp Rp
Debit 750.000 -
Credit
9-1600 Description
Ref
Debit
Credit
Balance Debit
Credit
PT PRIMA ELEKTRO JURNAL PENERIMAAN KAS DESEMBER 2015
Date
Invoice Description No.
Debit 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 5-1100
Rp
98.200.000
Rp
Rp
1.892.000
Rp
98.200.000
Recapitulation Debit Acc. No. 1-1100 4-1300 5-1100
94.600.000
Acc. No
Amount
-
-
Rp 118.800.000
Rp 116.215.000
27
Credit Account Receivable
Amount Rp 415.609.000 Rp 1.892.000 Rp 98.200.000
Rp 515.701.000
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
83.600.000
Rp 297.000.000
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
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
20
BKK12-5 Pembayaran Hutang
2-2100 9-1100
6-1100 2-1300 2-1300 1-1600 6-1500
30
Rp
9.500.000
Rp
85.800.000
Rp
3.500.000
5.500.000
Rp
5.500.000
Rp
25.000.000
Rp
27.500.000
Rp
2.500.000
Rp Rp Rp Rp Rp
825.000 700.000 600.000 700.000 875.000
Rp
3.700.000
Rp
49.700.000
Rp
135.500.000
85.800.000
BKK12-6 Pengisian Kas Kecil
Rp
Rp
85.800.000
RECAPITULATION Debit Acc. No. 2-1200
Credit
Amount 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 1-1600 6-1500
Rp Rp Rp
825.000 700.000 875.000
Rp 135.500.000
Acc. No. 1-1100
Amount Rp 135.500.000
Rp
135.500.000
Other Acc. No.
Amount
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
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
Rp
3.700.000
Rp
3.700.000
Rp
Amount 3.700.000
Rp
3.700.000
Recapitulation Debit Acc. No.
6-1100 2-1300 1-1600 6-1500
Amount
Rp Rp Rp Rp
825.000 1.300.000 700.000 875.000
Rp
3.700.000
Credit Acc. No. 1-1200
Petty Cash
PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015
Date
Doc. No
8
BM12-1
14
NK12-1
Acc. No. 2-1200 4-1400 2-1600 1-1500
Total
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
RECAPITULATION Debit Amount 14.520.000,00 10.500.000,00 1.050.000,00 9.400.000,00
35.470.000,00
1.320.000,00 13.200.000,00
11.550.000,00 9.400.000,00 9.400.000,00
Credit Acc. No. 2-1700 1-1500 1-1300 5-1100
Credit
Amount 1.320.000,00 13.200.000,00 11.550.000,00 9.400.000,00
35.470.000,00
PT PRIMA ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015
Date 7 19 23
Invoice No.
Debit Description
FG.12760 PT Falaxy Elektronik F.Jy.3155 PT Jaya Elektronik PE.1602 PT Planet Elektronik
Ref
Merchandise Inventory Rp Rp Rp
PPN Income
Credit Freigt Paid
Account Payable
81.000.000 63.750.000 95.030.000
Rp Rp Rp
8.100.000 6.375.000 9.503.000
Rp Rp Rp
35.000 45.000 45.000
Rp Rp Rp
89.135.000 70.170.000 104.578.000
Rp 239.780.000
Rp
23.978.000
Rp
125.000
Rp
263.883.000
RECAPITULATION Debit Acc. No. 1-1500 2-1700 5-1200
Credit
Amount Rp 239.780.000 Rp 23.978.000 Rp 125.000 Rp
263.883.000
Acc. No. 2-1200
Rp
Amount 263.883.000
Rp
263.883.000
PT PRIMA ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit Date
Invoice No.
3 10 24 27
F-12/01 F-12/02 F-12/03 F-12/04
Description
Ref
PT Karya Sejati Toko Citra Toko Persada Toko Citra
Account Receivable
Credit
CGS (Dr.) / Merchandise Inventory (Cr.)
Sales of Merchandise
PPN Outcome
Rp Rp Rp Rp
70.670.000 82.225.000 76.230.000 137.050.000
Rp 57.800.000 Rp 67.200.000 Rp 63.550.000 Rp 113.870.000
Rp 64.200.000 Rp 74.700.000 Rp 69.300.000 Rp 124.500.000
Rp 6.420.000 Rp 7.470.000 Rp 6.930.000 Rp 12.450.000
Rp Rp Rp Rp
50.000 55.000 100.000
Rp
366.175.000
Rp 302.420.000
Rp 332.700.000
Rp 33.270.000
Rp
205.000
RECAPITULATION DEBIT Acc. No. 1-1300 5-1100
Freight Collected
CREDIT
Amount Rp 366.175.000 Rp 302.420.000
Rp
668.595.000
Acc. No. 1-1500 4-1100 2-1600 4-1200
Amount Rp 302.420.000 Rp 332.700.000 Rp 33.270.000 Rp 205.000 Rp 668.595.000
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 PAC 07VD
AC 400 WATT IN
Date Dec 2014
Invoice No.
Description
Quantity
Price
OUT Amount
1 Saldo Awal 3 F-12/01 Penjualan 7 FG.12760 Pembelian
15
3.000.000
45.000.000
9
BM12-1
Retur Pembelian
-2
3.000.000
(6.000.000)
10
F-12/02
11 16
Price
Amount
10
2.900.000
29.000.000
Penjualan
12
2.900.000
34.800.000
NK12-1
Retur Penjualan
-2
2.900.000
(5.800.000)
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
Quantity
BALANCE
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
Date Dec 2015
Invoice No.
Description
1 Saldo Awal 3 F-12/01 Penjualan 7 FG.12760 Pembelian 8 BM12-1 Retur Pembelian 10 F-12/02 Penjualan 11 NK12-1 Retur Penjualan 16 NK-01 Penjualan Tunai 19 F.Jy.3155 Pembelian
Quantity
10 -2
Price
3.600.000 3.600.000
OUT Amount
Quantity
Price
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
36.000.000 (7.200.000)
11
3.650.000
40.150.000
15
3.610.000
54.150.000
23
PE.1602
Pembelian
24
F-12/03
Penjualan
11
3.600.000
39.600.000
27
F-12/04
Penjualan
8 7
3.600.000 3.650.000
28.800.000 25.550.000
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
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31
31
31
31
31
Doc. No
Description
Ref
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 Accrued Expenses
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
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 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 3-1300 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500
Name Account 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 Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Debit 402.945.700 5.000.000 447.025.000
Credit
Rp
13.410.750
Rp
120.320.000
Rp
97.650.000
Rp
79.060.000
Rp Rp
420.963.000 10.800.000
Rp
39.322.000
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
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
11.592.000 10.500.000 1.483.220.000 5.810.500 13.325.000 23.080.000 6.000.000 10.735.000 7.375.000
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
Rp Rp Rp Rp
7.210.750 85.860.000 2.100.000 114.000.000
Rp Rp Rp
5.800.000 3.575.000 30.186.590
Rp
750.000
Rp
4.369.487.550
Rp Rp Rp
5.280.000 5.700.000 836.000
Rp
4.369.432.550
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No
Account Name
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
Unadjusted Trial Balance Dr. Cr. 402.485.700 5.000.000 447.025.000 6.200.000 106.160.000 6.480.000 4.000.000 5.400.000 31.378.600 135.000.000 192.500.000 768.000.000 117.760.000 258.000.000 94.395.000 220.800.000 77.720.000 420.963.000 19.200.000 42.780.000 22.658.000 2.000.000 225.000.000 1.000.000.000 350.585.800
1.998.300.000 205.000 11.592.000 10.500.000
Adjustments Dr. Cr. 405.000
7.210.750 3.335.000 500.000 300.000 30.186.590
2.560.000 3.255.000 1.340.000
10.800.000 20.122.000 42.780.000 22.658.000
Adjusted Trial Balance Dr. Cr. 402.890.700 5.000.000 447.025.000 13.410.750 106.160.000 3.145.000 3.500.000 5.100.000 1.192.010 135.000.000 192.500.000 768.000.000 120.320.000 258.000.000 97.650.000 220.800.000 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 1.998.300.000 205.000 11.592.000 10.500.000 -
Income Statement Dr. Cr.
11.592.000 10.500.000
1.998.300.000 205.000 -
Balance Dr. Cr. 402.890.700 5.000.000 447.025.000 13.410.750 106.160.000 3.145.000 3.500.000 5.100.000 1.192.010 135.000.000 192.500.000 768.000.000 120.320.000 258.000.000 97.650.000 220.800.000 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 -
5-1100 5-1200 6-1100 6-1200 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 9-1500 9-1600
Cost of Goods Sold Freight Paid 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 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 7.375.000
1.483.220.000 5.810.500 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
1.300.000 500.000 3.335.000 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
480.000
75.000 30.186.590
750.000 4.366.444.800
4.366.444.800
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
1.483.220.000 5.810.500 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 5.800.000 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
2.548.312.710
189.201.160
2.548.312.710
2.359.111.550 189.201.160 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 Net Sales Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit Operating Expenses: 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: Interest Income Deviden Income Late Fees Collected Total Other Income Interest Expense Bank Service Charge Miscellaneous Expense Total other expenses Total Other Income/Expenses Net Profit Before Tax
Rp Rp
Rp Rp
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
Rp Rp
1.691.000 219.387.750
Rp Rp
30.186.590 189.201.160
11.592.000 10.500.000
Rp 1.483.220.000 Rp 5.810.500
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp
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
Rp 219.387.750 Koreksi Fiskal: - Bad Debt Expense Rp - Interest Income Rp - Gain/Loss Sales of Vehicle Rp - Dividend Income Rp Total Koreksi Fiskal Penghasilan Kena Pajak Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Net Income After Tax
7.210.750 (5.280.000) (5.700.000) Rp (3.769.250) Rp 215.618.500
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
Rp Rp Rp Rp
1.350.585.800,00
189.201.160,00 1.539.786.960,00
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 ASSET Current Assets: 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
LIABILITIES & EQUITY Current Liabilities: 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
Long Term Liabilities: Bank Mandiri Loan Total Liabilities Rp
1.095.656.960
Rp 192.500.000 Rp Rp Rp Rp Rp Rp
Rp Rp Rp 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
Equity: Common Stock Retained Earning Total Equity
TOTAL LIABILITIES & EQUITY
Rp 1.000.000.000 Rp 539.786.960
PT PRIMA ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015
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
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
- Arus Kas dari Aktivitas Investasi Land Building At Cost Arus Kas dari Aktivitas Investasi
Rp Rp
- Arus Kas dari Aktivitas Pendanaan Common Stock Retained Earnings Arus Kas dari Aktivitas Pendanaan Kenaikan/Penurunan Arus Kas
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
Rp
(960.500.000,00)
(192.500.000,00) (768.000.000,00)
1.000.000.000,00 350.585.800,00 Rp Rp
1.350.585.800,00 407.890.700,00
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Date
Description
Ref
Debit
Credit
Des
Sales of Merchandise
4-1100
Rp
1.998.300.000
31
Freight Collected Interest Income Deviden Income Late Fees Collected Income Summary
4-1200 8-1100 8-1200 8-1300 3-1400
Rp Rp Rp Rp
260.000 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 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 9-1100 9-1200 9-1300 9-1500
Rp
Income Summary Retained Earnings
3-1400 3-1200
Rp
Retained Earnings Dividends
3-1200 3-1300
Rp
31
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 31
31
Rp
Rp
2.010.376.000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
11.592.000 10.500.000 1.483.220.000 5.810.500 13.325.000 23.080.000 6.000.000 10.735.000 7.375.000 7.210.750 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
1.821.119.840
189.201.160
-
4.020.697.000
PT PRIMA ELEKTRONIK NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015 No. Account 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
Name Account 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
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp
Debit 402.945.700 447.025.000
Credit
Rp
13.410.750
Rp
120.320.000
Rp
97.650.000
Rp
79.060.000
Rp Rp
420.963.000 10.800.000
Rp
39.322.000
Rp Rp Rp Rp
2.000.000 225.000.000 1.000.000.000 539.786.960
Rp
2.548.312.710
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
2.543.367.710
