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PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU UTANG DESEMBER 2015 Galaxy Elektronik Date Dec 2015
S001 Description
1 Saldo awal 6 Pembelian 8 Retur Pembelian 10 Pelunasan
Ref
Debit
√ Rp Rp Rp
Dec 2015
S002 Description
Ref
Debit Rp
Jaya Elektronik
Dec 2015
104,578,000
S003 Description
1 Saldo awal 19 Pembelian
Credit
√
1 Saldo awal 23 Pembelian
Date
89,135,000
14,520,000 85,800,000
Planet Elektronik Date
Credit
Ref
Debit
Credit
√ Rp
70,170,000
PRIMA ELEKTRONIK ESAR PEMBANTU UTANG DESEMBER 2015
Balance Debit Rp Rp Rp Rp
Credit 85,800,000 174,935,000 160,415,000 74,615,000
Balance Debit Rp Rp
Credit 97,900,000 202,478,000
Balance Debit Rp Rp
Credit 73,700,000 143,870,000
PT PRIMA ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG DESEMBER 2015 Toko Karya Sejati Date
C001 Description
Dec
Debit Rp Rp
C002
Date 2015
Description 1 Saldo awal 10 Penjualan 11 Retur Penjualan 27 Penjualan
Ref
Debit Rp
82,225,000 Rp
Rp
137,050,000
Description
Ref
Debit
Date
Rp
2015
118,800,000
C004 Description
1 Saldo awal 24 Penjualan 29 Pelunasan
Credit
√
1 Saldo awal 15 Pelunasan
Toko Persada
Dec
11,550,000
C003
Date 2015
Credit
√
Toko Indah
Dec
94,600,000
70,670,000
Toko Citra
Dec
Credit
√
1 Saldo awal 2 Pelunasan 3 Penjualan
2015
Ref
Ref
Debit
Credit
√ Rp
76,230,000 Rp
83,600,000
IMA ELEKTRONIK AR PEMBANTU PIUTANG ESEMBER 2015
Balance Rp Rp Rp
Debit 94,600,000 70,670,000
Credit
Balance Rp Rp Rp Rp
Debit 92,400,000 174,625,000 163,075,000 300,125,000
Credit
Balance Rp Rp
Debit 118,800,000 -
Credit
Balance 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
6-Dec-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-Dec-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-Dec-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
12/3/2015
Rp
70,670,000
2
Toko Citra
F-11/27
11/30/2015
Rp
92,400,000
3
Toko Citra
F-12/02
12/10/2015
Rp
70,675,000
4
Toko Citra
F-12/04
12/27/2015
Rp
137,050,000
5
Toko Indah
-
-
6
Toko Persada
F-12/03
12/24/2015
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 3-1300 4-1100 4-1200 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 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
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
Rp Rp Rp
Debit 402,485,700 5,000,000 447,025,000
Rp Rp Rp Rp Rp Rp Rp Rp
106,710,000 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
22,658,000
Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000
Rp
21,780,000
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
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
4,366,444,800
Credit
Rp
Rp
Rp
-
Rp
106,710,000
6,200,000
117,760,000 Rp
Rp
94,395,000
Rp
Rp Rp
77,720,000 0 420,963,000 10,800,000 0 19,200,000 42,780,000
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
4,377,244,800
Rp Rp
Rp
-
-
PT PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank
1-1100
Date Dec 2015
Description 1 31 31 31
Ref √ JKm-1 JKk-1 AJP-1
saldo awal Posting Posting Posting
Debit Rp
Credit
415,554,000 Rp
Rp
405,000
Petty Cash
1-1200
Date Dec 2015
Description 1
Ref
Debit
Date
1-1300 Description
1 31 31 31
Ref √ JU-1 Jpj-1 JKm-1
saldo awal Posting Posting Posting
Debit
Rp
Dec 2015
Description 1 31 31
Ref
Dec 2015
saldo awal Posting Posting
Rp
297,000,000
Credit Rp Rp
3,450,000 7,210,750
1-1500 Description
1 31 31
11,550,000
Debit
Merchandise Inventory Date
Rp
1-1400
√ JKm-1 AJP-1
saldo awal Posting Posting
Credit
366,175,000
Allowance for Doubtful Debt Date
Credit
√
saldo awal
Accounts Receivable
Dec 2015
135,500,000
Ref √ JU-1 JU-1
Debit
Credit Rp
Rp
9,400,000
13,200,000
31 31 31
Posting Posting Posting
Jpb-1 Jpj-1 JKm-1
Rp
239,780,000 Rp Rp
Store Supplies
1-1600
Date Dec 2015
Description 1 31 31
Ref √ JKk-1 AJP-1
saldo awal Posting Posting
Debit Rp
Rp
Description
Ref
Debit
√ AJP-1
saldo awal Posting
Date
Ref
Debit
√ AJP-1
saldo awal Posting
Dec 2015
Ref
Debit
√ AJP-1
saldo awal Posting
Credit Rp
Stock Investment Date
300,000
1-1900 Description
1 31
Credit Rp
Prepaid Income Tax Date
500,000
1-1800 Description
1 31
Credit Rp
Prepaid Insurance
Dec 2015
3,335,000
1-1700
Date 1 31
Credit 700,000
Prepaid Rent
Dec 2015
301,870,000 98,200,000
27,021,063
1-2100 Description
Ref
Debit
Credit
Date Dec 2015
Description 1
Ref
Debit
Credit
√
saldo awal
Land
1-3100 Date
Dec 2015
Description 1
Ref
Debit
√
saldo awal
Building At Cost Date Dec 2015
1-3200 Description
1
Ref
Debit
Building Accumulated Depr.
Dec 2015
1-3300 Description
1 31
Ref
Debit
√ AJP-1
saldo awal Posting
2,560,000
1-3400
Date
Description 1
Credit Rp
Vehicle At Cost
Dec 2015
Credit
√
saldo awal
Date
Credit
saldo awal
Ref √
Debit
Credit
Vehicle Accumulated Depr. Date Dec 2015
1-3500 Description
1 31
Ref
Debit
√ AJP-1
saldo awal Posting
Rp
Equipment Description 1
Ref
Debit
Date
Description 1 31
1-3700 Ref
Debit
√ AJP-1
saldo awal Posting
Description
Ref √ JKk-1
saldo awal Posting
Debit Rp
Date
2-1200 Description
1 31 31 31
saldo awal Posting Posting Posting
Credit
5,500,000
Account Payable
Dec 2015
1,340,000
2-1100
Date 1 31
Credit Rp
Credit Card
Dec 2015
Credit
√
saldo awal
Equipment Accumulated Depr.
Dec 2015
3,255,000
1-3600
Date Dec 2015
Credit
Ref √ JU-1 Jpb-1 JKk-1
Debit Rp
Credit
14,520,000 Rp
Rp
85,800,000
263,883,000
Accrued Expense Date Dec 2015
2-1300 Description
1 31 31
Ref √ JKk-1 AJP-1
saldo awal Posting Posting
Debit Rp
10,800,000 Rp
Income Tax Payable Date
Credit
10,800,000
2-1400 Description
Ref
Debit
Credit
Dec 2015
PPN Payable
2-1500
Date Dec 2015
Description 1 31
Ref
Debit
√ AJP-1
saldo awal Posting
Rp
PPN Outcome Description 31 31 31 31
Posting Posting Posting Posting
Ref JU-1 Jpj-1 JKm-1 AJP-1
Debit Rp
Rp Rp Rp
33,270,000 10,560,000
42,780,000
2-1700
Date
Description 31 31 31
Credit
1,050,000
PPN Income
Dec 2015
20,122,000
2-1600
Date Dec 2015
Credit
Posting Posting Posting
Ref Jpb-1 JU-1 AJP-1
Debit Rp
Credit
23,978,000 Rp Rp
1,320,000 22,658,000
Dividend Payable Date Dec 2015
2-1800 Description
1 31
Ref √ JKk-1
saldo awal Posting
Debit Rp
3,500,000
Bank Mandiri Loan Date Dec 2015
2-2100 Description
1 31
Ref √ JKk-1
saldo awal Posting
Debit Rp
3-1100
Date
Description 1
Ref
Debit
Date
3-1200 Description
1 31
saldo awal penutup
Credit
√
saldo awal
Retained Earnings
Dec 2015
Credit
25,000,000
Common Stock
Dec 2015
Credit
Ref √ JPn-1
Debit
Credit Rp
192,916,688
Income Summary Date Dec 2015
3-1300 Description
31 31 31
Ref JPn-1 JPn-1 JPn-1
Posting Posting Posting
Debit
Credit Rp
Rp Rp
1,817,404,313 192,916,688
Sales of Merchandise Date Dec 2015
4-1100 Description
1 31 31 31
Ref √ Jpj-1 JKm-1 JPn-1
saldo awal Posting Posting Posting
Debit
Credit Rp Rp
Rp
Dec 2015
4-1200 Description
31 31
Posting Posting
Ref Jpj-1 JPn-1
Debit
Credit Rp
Rp
4-1300
Date
Description 1 31 31
Ref √ JKm-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit
1,892,000 Rp
Sales Return Date
205,000
205,000
Sales Discount
Dec 2015
332,700,000 105,600,000
1,998,300,000
Freight Collected Date
2,010,321,000
11,592,000
4-1400 Description
Ref
Debit
Credit
Dec 2015
31 31
Posting Posting
JU-1 JPn-1
Rp
10,500,000 Rp
Cost of Goods Sold Date Dec 2015
5-1100 Description
1 31 31 31 31
Ref √ JU-1 Jpj-1 JKm-1 JPn-1
saldo awal Posting Posting Posting Posting
Debit
Rp Rp
Credit
Description
Ref √ JPb-1 JPn-1
saldo awal Posting Posting
Date
Rp
Credit 125,000 Rp
Ref √ JKk-1 JPn-1
saldo awal Posting Posting
Debit
Date
Description 1 31 31
saldo awal Posting Posting
5,810,500
Rp
Credit 825,000 Rp
Telephone, Water, and Electricity Expenses
Dec 2015
1,482,670,000
6-1100 Description
1 31 31
Rp
Debit
Advertising Expenses
Dec 2015
9,400,000
5-1200
Date 1 31 31
Rp 301,870,000 98,200,000
Freight Paid
Dec 2015
10,500,000
13,325,000
6-1200 Ref √ AJP-1 JPn-1
Debit Rp
Credit
1,300,000 Rp
23,080,000
Rent Expenses
6-1300
Date Dec 2015
Description 1 31 31
Ref √ AJP-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit 500,000 Rp
Store Supplies Expenses Date Dec 2015
6-1400 Description
1 31 31
Ref √ AJP-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit
3,335,000 Rp
Maintenance and Repair Expenses Date Dec 2015
Description 1 31 31
Ref
Debit Rp
Credit 875,000 Rp
Bad Debt Expenses
Dec 2015
Posting Posting
Ref AJP-1 JPn-1
Debit Rp
Dec 2015
Rp
saldo awal Posting Posting
7,210,750
6-1700 Description
1 31 31
Credit
7,210,750
Depreciation Expenses Date
7,375,000
6-1600 Description
31 31
10,735,000
6-1500
√ JKk-1 JPn-1
saldo awal Posting Posting
Date
6,000,000
Ref √ AJP-1 JPn-1
Debit Rp
Credit
7,155,000 Rp
85,860,000
Insurance Expenses Date Dec 2015
6-1800 Description
1 31 31
Ref √ AJP-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit 300,000 Rp
Wages & Salaries Expenses Date Dec 2015
6-1900 Description
1 31 31
Ref √ AJP-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit
9,500,000 Rp
Interest Income Description 1 31 31
Ref √ AJP-1 JPn-1
saldo awal Posting Posting
Debit
Credit Rp
Rp
8-1200
Date
Description 1 31
Ref √ JPn-1
saldo awal Posting
Debit Rp
Credit
5,700,000
Late Fees Collected Date Dec 2015
8-1300 Description
1 31 31
480,000
5,280,000
Dividen Income
Dec 2015
114,000,000
8-1100
Date Dec 2015
2,100,000
saldo awal Posting Posting
Ref √ JKm-1 JPn-1
Debit
Credit Rp
Rp
836,000
836,000
Interest Expenses Date Dec 2015
9-1100 Description
1 31 31
Ref √ JKk-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit
2,500,000 Rp
Bank Service Charge Date Dec 2015
9-1200 Description
1 31 31
Ref √ AJP-1 JPn-1
saldo awal Posting Posting
Debit Rp
Credit 75,000 Rp
Income Tax Expenses Date Dec 2015
Posting Posting
Ref AJP-1 JPn-1
Debit Rp
Rp
Ref
Debit
Miscellalneous Expenses
Dec 2015
saldo awal Posting
Credit
9-1500 Description
1 31
27,021,063
9-1400 Description
Date
Credit
27,021,063
Gain/Loss Sales Vehicle Date
3,575,000
9-1300 Description
31 31
5,800,000
Ref √ JPn-1
Debit
Credit Rp
750,000
Late Fee Expenses Date
9-1600 Description
Ref
Debit
Credit
PRIMA ELEKTRONIK BUKU BESAR DESEMBER 2015
Balance Rp Rp Rp Rp
Debit 122,431,700 537,985,700 402,485,700 402,890,700
Credit
Balance Rp
Debit 5,000,000
Credit
Balance Rp Rp Rp Rp
Debit 389,400,000 377,850,000 744,025,000 447,025,000
Credit
Balance Debit Rp Rp Rp
Credit 2,750,000 6,200,000 13,410,750
Balance Rp Rp Rp
Debit 270,800,000 257,600,000 267,000,000
Credit
Rp Rp Rp
506,780,000 204,910,000 106,710,000
Balance Rp Rp Rp
Debit 5,780,000 6,480,000 3,145,000
Credit
Balance Rp Rp
Debit 4,000,000 3,500,000
Credit
Balance Rp Rp
Debit 5,400,000 5,100,000
Credit
Balance Rp Rp
Debit 31,378,600 4,357,538
Balance
Credit
Rp
Debit 135,000,000
Credit
Balance Rp
Debit 192,500,000
Credit
Balance Rp
Debit 768,000,000
Credit
Balance Debit Rp Rp
Credit 117,760,000 120,320,000
Balance Rp
Debit 258,000,000
Credit
Balance Debit Rp Rp
Credit 94,395,000 97,650,000
Balance Rp
Debit 220,800,000
Credit
Balance Debit Rp Rp
Credit 77,720,000 79,060,000
Balance Debit Rp Rp
Credit 5,500,000 -
Balance Debit Rp Rp Rp Rp
Credit 257,400,000 242,880,000 506,763,000 420,963,000
Balance Debit Rp Rp Rp
Credit 10,800,000 10,800,000
Balance Debit
Credit
Balance Debit Rp Rp
Credit 19,200,000 39,322,000
Balance Rp
Debit 1,050,000
Credit Rp Rp Rp
32,220,000 42,780,000 -
Balance Rp Rp Rp
Debit 23,978,000 22,658,000 -
Credit
Balance Debit Rp Rp
Credit 5,500,000 2,000,000
Balance Debit Rp Rp
Credit 250,000,000 225,000,000
Balance Debit Rp
Credit 1,000,000,000
Balance Debit Rp Rp
Credit 350,585,800 543,502,488
Balance Debit Rp Rp Rp
Credit 2,010,321,000 192,916,688 -
Balance Debit Rp Rp Rp Rp
Credit 1,560,000,000 1,892,700,000 1,998,300,000 -
Balance Debit
Credit Rp Rp
205,000 -
Balance Rp Rp Rp
Debit 9,700,000 11,592,000 -
Credit
Balance Debit
Credit
Rp Rp
10,500,000 -
Balance Rp Rp Rp Rp Rp
Debit 1,092,000,000 1,082,600,000 1,384,470,000 1,482,670,000 -
Credit
Balance Rp Rp Rp
Debit 5,685,500 5,810,500 -
Credit
Balance Rp Rp Rp
Debit 12,500,000 13,325,000 -
Credit
Balance Rp Rp Rp
Debit 21,780,000 23,080,000 -
Credit
Balance Rp Rp Rp
Debit 5,500,000 6,000,000 -
Credit
Balance Rp Rp Rp
Debit 7,400,000 10,735,000 -
Credit
Balance Rp Rp Rp
Debit 6,500,000 7,375,000 -
Credit
Balance Rp Rp
Debit 7,210,750 -
Credit
Balance Rp Rp Rp
Debit 78,705,000 85,860,000 -
Credit
Balance Rp Rp Rp
Debit 1,800,000 2,100,000 -
Credit
Balance Rp Rp Rp
Debit 104,500,000 114,000,000 -
Credit
Balance Debit Rp Rp Rp
Credit 4,800,000 5,280,000 -
Balance Debit Rp Rp
Credit 5,700,000 -
Balance Debit
Credit Rp Rp
836,000 -
Balance Rp Rp Rp
Debit 3,300,000 5,800,000 -
Credit
Balance Rp Rp Rp
Debit 3,500,000 3,575,000 -
Credit
Balance Rp Rp
Debit 27,021,063 -
Credit
Balance Debit
Credit
Balance Debit Rp Rp
Credit 750,000 -
Balance Debit
Credit
PT PRIMA ELEKTRONIK JURNAL PENERIMAAN KAS DESEMBER 2015 Debit Date
Invoice No. Description
Ref
Cash In Bank
Sales Discount
2
BKM12-1 PT Karya Sejati
Rp
15
BKM12-2 Toko Indah
Rp
118,800,000
Rp
116,160,000
16
NK-01
Penjualan Tunai
92,708,000 Rp
27
BKM12-3 Piutang dihapuskan
Rp
3,450,000
29
BKM12-4 Toko Persada
Rp
84,436,000
Acc. No
Amount
1,892,000 5-1100
Rp
4-1300
415,554,000 Rp
Rp
94,600,000
Rp
118,800,000
98,200,000
5-1100
1,892,000
Rp
98,200,000 Rp
Recapitulation Debit Acc. No. 1-1100 4-1300 5-1100
Account Receivable
Rp
1-1100 Rp
Credit
Credit
Rp Rp Rp
Amount 415,554,000 1,892,000 98,200,000
Rp
515,646,000
Acc. No. 1-1300 1-1400 1-1500 2-1600 4-1100 8-1300
Rp Rp Rp Rp Rp Rp
Amount 297,000,000 3,450,000 98,200,000 10,560,000 105,600,000 836,000
Rp
515,646,000
83,600,000
Acc. No
Amount
-
-
4-1100
Rp
105,600,000
2-1600
Rp
10,560,000
1-1500
Rp
98,200,000
1-1400
Rp
3,450,000
8-1300
Rp
836,000
Rp
218,646,000
1-1300 297,000,000
PT PRIMA ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015 Debit Date
Invoice No.
Description
1
BKK12-1
Gaji Karyawan
10
BKK12-2
PT Galaxy Elektronik
17
BKK12-3
19
Ref
Credit Other
Account Payable
Acc. No.
Cash in Bank
Amount
2-1300
Rp
9,500,000 Rp
9,500,000
Rp
85,800,000
Hutang Dividen
2-1800
Rp
3,500,000 Rp
3,500,000
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
30
BKK12-6
Pengisian Kas Kecil
6-1100 2-1300 2-1300 1-1600 6-1500
Rp Rp Rp Rp Rp
Rp
85,800,000
2,500,000
825,000 Rp 700,000 600,000 700,000 875,000
2-1200 Rp
3,700,000
1-1100
85,800,000
Rp
49,700,000 Rp
135,500,000
RECAPITULATION Acc. No. 1-1600 2-1100
2-1200
Debit Amount Rp 700,000 Rp 5,500,000 Rp
85,800,000
2-1300
Rp
10,800,000
2-1800
Rp
3,500,000
2-2100
Rp
25,000,000
6-1100 6-1500
Rp Rp
825,000 875,000
9-1100
Rp
2,500,000
Rp
135,500,000
Credit Acc. No. 1-1100
Rp
Amount 135,500,000
Rp
135,500,000
Other Acc. No.
Amount
PT PRIMA ELEKTRONIK PETTY CASH DESEMBER 2015
Date
Invoice No.
Description
1 2 4 8 11
VKK12-1 VKK12-2 VKK12-3 VKK12-4 VKK12-5
Advertising Expense Accrued Expenses Accrued Expenses Store Supplies Maintenance and Repair Expense
Debit Acc. No
6-1100 2-1300 2-1300 1-1600 6-1500
Amount
Rp Rp Rp Rp Rp
825,000 700,000 600,000 700,000 875,000
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
MA ELEKTRONIK ETTY CASH SEMBER 2015 Credit Petty Cash
Rp Rp Rp Rp Rp
825,000 700,000 600,000 700,000 875,000
Rp
3,700,000
PT PRIMA ELEKTRONIK GENERAL JOURNAL DESEMBER 2015 Date
Doc. No
Description
Ref
Debit
8
BM12-1
Account Payable PPN Income Merchandise Inventory (Galaxy Elektronik)
2-1200 2-1700 1-1500
14,520,000.00
14
NK12-1
Sales Return PPN Outcome Account Receivable Merchandise Inventory Cost of Goods Sold (Toko Citra)
4-1400 2-1600 1-1300 1-1500 5-1100
10,500,000.00 1,050,000.00 9,400,000.00
RECAPITULATION Debit Acc. No. 1-1500 2-1200 2-1600 4-1400
Total
Amount 9,400,000.00 14,520,000.00 1,050,000.00 10,500,000.00
35,470,000.00
Acc. No. 1-1300 1-1500 2-1700 5-1100
Credit Amount 11,550,000.00 13,200,000.00 1,320,000.00 9,400,000.00
35,470,000.00
RIMA ELEKTRONIK NERAL JOURNAL DESEMBER 2015 Credit
1,320,000.00 13,200,000.00
11,550,000.00 9,400,000.00
PT PRIMA ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015 Debit Date
Invoice No.
7 19 23
FG.12760 F.Jy.3155 PE.1602
Description PT Galaxy Elektronik PT Jaya Elektronik PT Planet Elektronik
Ref
Merchandise Inventory
Credit
PPN Income
Freigt Paid
Account Payable
Rp Rp Rp
81,000,000 Rp 63,750,000 Rp 95,030,000 Rp
8,100,000 Rp 6,375,000 Rp 9,503,000 Rp
35,000 Rp 45,000 Rp 45,000 Rp
89,135,000 70,170,000 104,578,000
Rp
1-1500 239,780,000 Rp
2-1700 23,978,000 Rp
5-1200 125,000 Rp
2-1200 263,883,000
RECAPITULATION Debit Acc. No. 1-1500 2-1700 5-1200
Credit
Rp Rp Rp
Amount 239,780,000 23,978,000 125,000
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 Rp Rp Rp Rp
Rp
70,670,000 82,225,000 76,230,000 137,050,000
Credit Cost Of Good Sold
Rp Rp Rp Rp
1-1300 366,175,000 Rp
57,800,000 67,200,000 63,000,000 113,870,000
Sales of Merchandise Rp Rp Rp Rp
5-1100 301,870,000 Rp
64,200,000 74,700,000 69,300,000 124,500,000
DEBIT Rp Rp
Amount 366,175,000 301,870,000
Rp
668,045,000
Acc. No. 1-1500 2-1600 4-1100 4-1200
CREDIT Amount Rp 301,870,000 Rp 33,270,000 Rp 332,700,000 Rp 205,000 Rp
Rp Rp Rp Rp
4-1100 332,700,000 Rp
RECAPITULATION Acc. No. 1-1300 5-1100
PPN Outcome
668,045,000
6,420,000 7,470,000 6,930,000 12,450,000
Merchandise Inventory
Freight Collected Rp Rp Rp Rp
2-1600 33,270,000 Rp
50,000 55,000 100,000
Rp Rp Rp Rp
57,800,000 67,200,000 63,000,000 113,870,000
205,000 Rp
1-1500 301,870,000
4-1200
PT PRIMA ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 PAC 07VD
AC 400 WATT IN
Date Dec 2014
Invoice No. 1 3 7
F-12/01 FG.12760
9
Description
Quantity
Price
OUT Amount
Saldo Awal Penjualan Pembelian
15
3,000,000
45,000,000
BM12-1
Retur Pembelian
-2
3,000,000
(6,000,000)
10
F-12/02
11
Quantity
Price
BALANCE 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)
16
NK-01
Penjualan Tunai
14
2,900,000
40,600,000
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
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
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 37,960,000
PAC 05WD
AC 690 WATT IN
Date
Invoice No.
Description
Quantity
Price
OUT Amount
Quantity
Price
BALANCE Amount
Quantity
Price
Amount
Date Dec 2015
Invoice No.
Description
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
Saldo Awal Penjualan Pembelian Retur Pembelian Penjualan Retur Penjualan Penjualan Tunai Pembelian
23
PE.1602
Pembelian
24
F-12/03
27
F-12/04
Quantity
Price
Amount
Quantity
Price
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 68,750,000
PT PRIMA ELEKTRONIK JURNAL UMUM (PENYESUAIAN) 31 DESEMBER 2015 Date 31
Doc. No BM12-2
31
Description Bank Service Charge Cash in Bank Interest Income
Ref 9-1200 1-1100 8-1100
BM12-3
Wages & Salaries Expenses Telepon, Water, and Electricity Expense Accrued Expenses
31
BM12-4
31
31
Debit Rp Rp
75,000 405,000
6-1900 6-1200 2-1300
Rp Rp
9,500,000 1,300,000
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
300,000 500,000 3,335,000 7,210,750
BM12-5
Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.
6-1700 1-3300 1-3500 1-3700
Rp
7,155,000
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
42,780,000
Rp
27,021,063
Rp
99,581,813
RIMA ELEKTRONIK UMUM (PENYESUAIAN) 1 DESEMBER 2015 Credit
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
27,021,063
Rp
99,581,813
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 6-1600 6-1700
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 Bad Debt Expense Depreciation Expenses
Rp Rp Rp
Debit 402,890,700 5,000,000 447,025,000
Rp Rp Rp Rp Rp Rp Rp Rp
106,710,000 3,145,000 3,500,000 5,100,000 4,357,538 135,000,000 192,500,000 768,000,000
Rp
258,000,000
Rp
220,800,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000
6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
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
2,100,000 114,000,000
Rp Rp Rp
5,800,000 3,575,000 27,021,063
Rp
750,000
Rp
4,369,432,550
T PRIMA ELEKTRONIK
ALDO SETELAH PENYESUAIAN DESEMBER 2015 Credit
Rp
13,410,750
Rp
120,320,000
Rp
97,650,000
Rp
79,060,000
Rp Rp
420,963,000 -
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
Rp Rp Rp
5,280,000 5,700,000 836,000
Rp
4,358,632,550
PT PRIMA ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 Acc. No 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 6-1600 6-1700
Account Name 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 Bad Debt Expense Depreciation Expenses
Unadjusted Trial Balance Dr. Cr. 402,485,700 5,000,000 447,025,000 6,200,000 106,710,000 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
Adjustments Dr.
78,705,000
Dr.
405,000
106,710,000 3,145,000 3,500,000 5,100,000 4,357,538 135,000,000 192,500,000 768,000,000
2,560,000 258,000,000 3,255,000 220,800,000 1,340,000 10,800,000 20,122,000 42,780,000 22,658,000
7,210,750 7,155,000
Dr.
402,890,700 5,000,000 447,025,000
3,335,000 500,000 300,000 27,021,063
1,300,000 500,000 3,335,000
Income Statement Cr.
7,210,750
1,998,300,000 205,000 11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 21,780,000 5,500,000 7,400,000 7,375,000
Adjusted Trial Balance Cr.
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000
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 1,998,300,000 205,000 -
-
11,592,000 10,500,000 1,482,670,000 5,810,500 13,325,000 23,080,000 6,000,000 10,735,000 7,375,000 7,210,750 85,860,000
6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600
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
1,800,000 104,500,000 4,800,000 5,700,000 836,000 5,800,000 3,500,000
2,100,000 114,000,000 480,000
75,000 27,021,063
750,000 4,366,444,800
Net Income After Tax
300,000 9,500,000
4,366,444,800
99,581,813
99,581,813
5,800,000 3,575,000 27,021,063 750,000 4,369,432,550
5,280,000 5,700,000 836,000 -
4,369,432,550
2,100,000 114,000,000 5,800,000 3,575,000 27,021,063 750,000 1,817,404,313 192,916,688 2,010,321,000
IMA ELEKTRONIK ERACA LAJUR DESEMBER 2015 Income Statement Cr.
1,998,300,000 205,000 -
Balance Dr. 402,890,700 5,000,000 447,025,000 106,710,000 3,145,000 3,500,000 5,100,000 4,357,538 135,000,000 192,500,000 768,000,000 258,000,000 220,800,000 -
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 -
5,280,000 5,700,000 836,000 2,010,321,000
2,552,028,238
2,010,321,000
2,552,028,238
2,359,111,550 192,916,688 2,552,028,238
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
Koreksi Fiskal: - Bad Debt Expense - Interest Income - Gain/Loss Sales of Vehicle - Dividend Income Total Koreksi Fiskal Penghasilan Kena Pajak Income Tax Expense = 25% x (50% x Rp 216.168.500,-) Net Income After Tax
Rp Rp
1,482,670,000 5,810,500
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
Rp Rp Rp
5,280,000 5,700,000 836,000
Rp Rp Rp
Rp Rp Rp Rp
Rp Rp
11,592,000 10,500,000
Rp
11,816,000
Rp
10,125,000
Rp
219,937,750
Rp Rp
(3,769,250) 216,168,500
5,800,000 3,575,000 750,000
7,210,750 (5,280,000) (5,700,000)
IMA ELEKTRONIK ORAN LABA RUGI ang Berakhir 31 Desember 2015 Rp Rp
1,998,300,000 205,000
Rp Rp
22,092,000 1,976,413,000
Rp Rp
1,488,480,500 487,932,500
Rp Rp
269,685,750 218,246,750
Rp Rp
1,691,000 219,937,750
Rp Rp
27,021,063 192,916,687.5
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 Rp
Issuance share Capital
Rp
-
Rp
Net Income
Rp
-
Rp
Devidends
Rp
-
Rp
Saldo 31 Desember 2015
Rp
1,000,000,000.00 Rp
Total
350,585,800.00 Rp
-
Rp
192,916,687.50 Rp -
Rp
543,502,487.50 Rp
1,350,585,800.00
192,916,687.50 1,543,502,487.50
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
402,890,700 5,000,000 447,025,000 (13,410,750) 106,710,000 3,145,000 3,500,000 5,100,000 4,357,538 135,000,000
Rp Rp Rp Rp Rp Rp
768,000,000 (120,320,000) Rp 258,000,000 (97,650,000) Rp 220,800,000 (79,060,000) Rp
420,963,000 10,800,000 39,322,000 2,000,000
Rp Rp
1,000,000,000 543,502,488
Long Term Liabilities: Bank Mandiri Loan Total Liabilities Rp
Rp
Rp Rp Rp Rp
192,500,000
1,099,317,488 Equity: Common Stock Retained Earning Total Equity
647,680,000 160,350,000 141,740,000 Rp Rp
1,142,270,000 2,241,587,488 TOTAL LIABILITIES & EQUITY
PRIMA ELEKTRONIK RAN POSISI KEUANGAN 1 DESEMBER 2015
Rp
473,085,000
Rp Rp
225,000,000 698,085,000
Rp
1,543,502,488
Rp
2,241,587,488
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
192,916,687.50 (447,025,000.00) 13,410,750.00 (106,710,000.00) (3,145,000.00) (3,500,000.00) (5,100,000.00) (4,357,537.50) (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 2,000,000.00 39,322,000.00 225,000,000.00
- 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 Rp
1,000,000,000.00 350,585,800.00
- Arus Kas dari Aktivitas Pendanaan Common Stock Retained Earnings Arus Kas dari Aktivitas Pendanaan Kenaikan/Penurunan Arus Kas
er 2015
Rp
7,004,900.00
Rp
(960,500,000.00)
Rp Rp
1,350,585,800.00 397,090,700.00
PT PRIMA ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Date
Description
Ref
Debit
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
Rp
205,000
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 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
1,817,404,313
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
Income Summary Retained Earnings
3-1400 3-1200
Rp
192,916,688
31
Retained Earnings Dividends
3-1200 3-1300
Rp
-
Rp
4,020,642,000
RIMA ELEKTRONIK URNAL PENUTUP 1 DESEMBER 2015 Credit
Rp
2,010,321,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
11,592,000 10,500,000 1,482,670,000 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 27,021,063 750,000
Rp
192,916,688
Rp
-
Rp
4,020,642,000
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
Debit 402,890,700 5,000,000 447,025,000
Rp Rp Rp Rp Rp Rp Rp Rp
106,710,000 3,145,000 3,500,000 5,100,000 4,357,538 135,000,000 192,500,000 768,000,000
Rp
258,000,000
Rp
220,800,000
Rp
2,552,028,238
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 1,000,000,000 543,502,488
Rp
2,552,028,238
