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PD MITRA Neraca Saldo BULAN DESEMBER 2016 KODE
NAMA AKUN
11100
Cash in Bank
11200
Petty Cash
11300
Accounts Receivable
11400
Allowance for Doubtful Debt
11500
Merchandise Inventory
11600
Store Supplies
11700
Prepaid Insurance
11800
Prepaid Rent
11900
Prepaid Tax
12000
Equipment at Cost
12100
Equipment Accum Dep
21100
Accounts Payable
21200
Expense Payable
21300
Income Tax Payable
21400
PPN Payable
21500
PPN Outcome
21600
PPN Income
22100
Bank BCA Loan
31100
Ruchdiana Capital
31200
Ruchdiana, Drawing
41100
Sales
41200
Sales Retur
41300
Sales Discount
41400
Freight Collected
51100
Cost of goods Sold
51200
Freight Paid
51300
Purchase Discount
61000
Advertising Expenses
61100
Telephone & Electricity expenses
61200
Store Supplies Expenses
61300
Bad Debt Expense
61400
Depreciation Expense
61500
Insurance Expense
61600
Rent Expense
61700
Wages & Salaries
61800
Other Operating Expense
DEBET 40,500,000 10,000,000 85,800,000 520,000,000 9,000,000 17,500,000 22,500,000 22,800,000
3,000,000
25,400,000
329,400,000 8,800,000 4,400,000 8,900,000 4,950,000 16,500,000 14,300,000 23,300,000 36,300,000 9,300,000
71100
Interest Revenue
81100
Interest Expense
81200
Bank Service Charge
81300
Income Tax Expense
8,800,000 6,600,000 15,000,000 1,243,050,000
CREDIT
12,800,000
16,500,000 69,300,000 3,900,000
4,500,000 300,000,000 326,950,000 503,300,000
5,800,000
1,243,050,000
PD MITRA JURNAL PENJUALAN BULAN DESEMBER 2016
Invoine No
Date
Description
Pos Ref
DEBET
CREDIT
Account Receivable Cost Of Goods Sold (Rp) (Rp)
Sales (Rp)
Freight Collected (Rp)
2016 Des
6
F12-1
Maulana Computer
√
245,800,000
190,500,000
223,000,000
500,000
18
F12-2
Ilham Computer
√
190,100,000
146,000,000
171,000,000
2,000,000
27
F12-3
Akbar Computer
√
470,250,000
366,240,000
427,500,000
-
Total Account Number
906,150,000.00
702,740,000.00
821,500,000.00
2,500,000.00
1-1300
5-1100
4-1100
4-1400
CREDIT PPN Outcome (Rp)
Merchandise Inventory (Rp)
22,300,000
190,500,000
17,100,000
146,000,000
42,750,000
366,240,000
82,150,000.00
702,740,000.00
2-1500
1-1500
PD MITRA JURNAL PENERIMAAN KAS Bulan : Desember 2016
Tanggal
Invoice No
Description
Pos Ref
DEBET Cash In Bank (Rp)
PPN Outcome (Rp)
CREDIT Sales Discount (Rp)
Account Receivable (Rp)
2016 Des
Ilham Computer
√
33,790,000
12 BKM12-2
Maulana Computer
√
188,600,000
13
Penjualan Tunai
3
BKM12-1
KN01
14 BKM12-3
Maulana Computer
20 BKM12-4
Maulida Computer
25 BKM12-5
Akbar Computer
Total Account Number
310,000
34,100,000 188,600,000
226,600,000 √
28,600,000
28,600,000
6,000,000 √
23,100,000
506,690,000 1-1100
23,100,000
310,000 4-1300
274,400,000 1-1300
CREDIT OTHERS Account Name
No.Acc
Amount (Rp)
Sales
4-1100
206,000,000
PPN Outcome
2-1500
20,600,000
Allowance For Doubtful Debt 1-1400
6,000,000
232,600,000 √
PD MITRA JURNAL PEMBELIAN Bulan : Desember 2016
DEBET
Invoice No
Date
Description
Pos Ref
Freight Paid (Rp)
CREDIT Merchandise Inventory Account Payable PPN Income (Rp) (Rp) (Rp)
2016 Des
10
F05
PT.PUTRI
√
22
A17
PT.Tiara
29
G11
CV.ANGGITA
Total Account Number
1,000,000
27,600,000
276,000,000
304,600,000
√
37,309,000
373,090,000
410,399,000
√
28,800,000
288,000,000
316,800,000
93,709,000
937,090,000
1,000,000 5-1200
2-1600
1-1500
1,031,799,000 2-1100
PD MITRA JURNAL PENGELUARAN KAS BULAN DESEMBER 2016
Date
Invoice No
Description
Check Number
Pos Ref Account Payable (Rp)
DEBET OTHERS Account Account Name Number
Amount (Rp)
2016 Des
1 BKK12-1
Karyawan PD Mitra
CP12-1
Expense Payable
2-1200
3,000,000
1 BKK12-2
Toko Hejo
CP12-2
Equipment at Cost
1-2100
3,300,000
6 BKK12-3
PT.PUTRI
CP12-3
√
28,600,000
9 BKK12-4
PT.TIARA
CP12-4
√
23,100,000
15 BKK12-5
Kas Negara
CP12-5
PPN Outcome
2-1500
4,500,000
18 BKK12-6
PT.PUTRI
CP12-6
√
259,500,000
23 BKK12-7
CV ANGGITA
CP12-7
√
17,600,000
30 BKK12-8
Pemegang Kas Kecil
CP12-8
Petty Cash
1-1200
3,700,000
30 BKK12-9
Bank BCA
CP12-9
Bank BCA Loan
2-2100
15,000,000
Interest Expense
8-1100
3,000,000
Total Account Number
328,800,000 2-1100
32,500,000 √
CREDIT Purchase Discount (Rp)
PPN Income (Rp)
Cash In Bank (Rp)
3,000,000 3,300,000 260,000
28,340,000 23,100,000 3,000,000
1,500,000 259,500,000 17,600,000 3,700,000 18,000,000
260,000 5-1300
3,000,000 2-1600
358,040,000 1-1100
PD MITRA JURNAL UMUM BULAN DESEMBER 2016
Date
No.Doc
Description
Pos Ref
DEBET Rp
Hal 1 CREDIT Rp
2016 Des
7
NK12-1 Sales Retur PPN Outcome Account Receivable
Merchandise Inventory Cost Of Goods Sold
4-1300
52,000,000
2-1500
5,200,000
1-1300
1-1500
57,200,000
44,500,000
5-1100
44,500,000
(Maulana Computer )
11
NK-1
Account Payable
2-1100
45,100,000
Merchandise Inventory
1-1500
41,000,000
PPN Income
2-1600
4,100,000
( PT.Putri)
13
KN01
Cost Of Goods Sold Merchandise Inventory
5-1100
180,000,000
1-1500
180,000,000
(Penjualan Tunai)
326,800,000
326,800,000
PD MITRA JURNAL KAS KECIL BULAN DESEMBER 2016
Date
No.Doc
Description
Account Name
DEBET Account Number
CREDIT Amount (Rp)
Petty Cash (Rp)
2016 Des
4
V12-1
Kantor PLN dan Telkom
Expense Payable
2-1200
900,000
900,000
9
V12-2
Toko Alfa Niaga
Store Supplies
1-1600
1,000,000
1,000,000
17
V12-3
Bp.Ruchdiana
Ruchdiana Drawing
3-1200
1,000,000
1,000,000
26
V12-4
Bp. Rochiman
Other Operating Expense
6-1800
800,000
800,000
3,700,000
3,700,000
√
1-1200
Total Account Number
PD MITRA JURNAL KAS KECIL BULAN DESEMBER 2016 TANGGAL
NO. BUKTI
KETERANGAN
PENERIMAAN
PENGELUARAN
REKENING YANG DIDEBE Store Supplies (Rp)
2016 Des
1
Pembentukan Dana Kas Kecil
10,000,000
4
V12-2
Kantor PLN dan Telkom
9
V12-3
Toko Alfa Niaga
1,000,000
17
V12-4
Keperluan Pribadi
1,000,000
26
V12-5
Rochiman
30 BKK12-8
900,000
800,000
Total Pengeluaran
3,700,000
Saldo
6,300,000
Pengisian Kembali Kas Kecil
3,700,000
Total
10,000,000
1,000,000
REKENING YANG DIDEBET OTHER Acc Name
Amount (Rp)
Expense Payable
900,000
Ruchdiana Drawing
1,000,000
Other Op Expense
800,000
KARTU PERSEDIAAN DESEMBER 2016 NOMOR ITEM : T1301C NAMA BARANG : PortegeM300 Invoice No
Date
Description
In Qty
Price
Out Amount
Qty
Price
Ba Amount
Qty
2016 Des
1
Saldo Awal
6
F12-1
7
NK12-1
10
F05
20
Penjualan
8
16,000,000
128,000,000
12
Retur Penjualan
-2
16,000,000
(32,000,000)
14
Pembelian
11
16,000,000
176,000,000
14 11
11
NK-1
Retur Pembelian
-1
16,000,000
(16,000,000)
14 10
13
KN01
Penjualan
5
16,000,000
80,000,000
9 10
18
F12-2
Penjualan
6
16,000,000
96,000,000
3 10
22
A17
Pembelian
12
16,350,000
196,200,000
3 10 12
27
29
F12-3
G11
Penjualan
Pembelian
10
16,400,000
164,000,000
3
16,000,000
48,000,000
10
16,000,000
160,000,000
2
16,350,000
32,700,000
10
10 10
KARTU PERSEDIAAN BULAN DESEMBER 2016 NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30
Invoice No
Date
Description
In Qty
Price
Out Amount
Qty
Price
Ba Amount
Qty
2016 Des
1
6
7
10
Saldo Awal
16
F12-1 Penjualan
NK12-1 Retur Penjualan
F05
Pembelian
8
12,500,000
5
12,500,000
62,500,000
11
-1
12,500,000
(12,500,000)
12
100,000,000
12 8
11
NK-1
Retur Pembelian
-2
12,500,000
(25,000,000)
12 6
13
KN01 Penjualan
8
12,500,000
100,000,000
4 6
18
F12-2 Penjualan
4
12,500,000
50,000,000
6
22
A17
Pembelian
14
12,635,000
176,890,000
6 14
27
29
F12-3 Penjualan
G11
Pembelian
10
12,400,000
124,000,000
6
12,500,000
75,000,000
4
12,635,000
50,540,000
10
10 10
Balance Price
Amount
16,000,000
320,000,000
16,000,000
192,000,000
16,000,000
224,000,000
16,000,000
224,000,000
16,000,000
176,000,000
16,000,000
224,000,000
16,000,000
160,000,000
16,000,000
144,000,000
16,000,000
160,000,000
16,000,000
48,000,000
16,000,000
160,000,000
16,000,000
48,000,000
16,000,000
160,000,000
16,350,000
196,200,000
16,350,000
163,500,000
16,350,000
163,500,000
16,400,000
164,000,000
Balance Price
Amount
12,500,000
200,000,000
12,500,000
137,500,000
12,500,000
150,000,000
12,500,000
150,000,000
12,500,000
100,000,000
12,500,000
150,000,000
12,500,000
75,000,000
12,500,000
50,000,000
12,500,000
75,000,000
-
-
12,500,000
75,000,000
12,500,000
75,000,000
12,635,000
176,890,000
12,635,000
126,350,000
12,635,000
126,350,000
12,400,000
124,000,000
PD MITRA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE DECEMBER, 2016 (In Rupiah) Nama : Ilham Computer Date
Description
Ref
Debit
Credit
2016 Des
1 Saldo Awal 3 Jurnal Penerimaan Kas 18 Jurnal Penjualan
√ JKM JPN
34,100,000 190,100,000
Nama : Maulana Computer Date
Description
Ref
Debit
Credit
2016 Des
1 Saldo Awal 6 Jurnal Penjualan 7 Jurnal umum
√ JPN
245,800,000
JU
57,200,000
12 Jurnal Penerimaan Kas
JKM
188,600,000
14 Jurnal Penerimaan Kas
JKM
28,600,000
Nama : Akbar Computer Date
Description
Ref
Debit
Credit
2016 Des
1 Saldo Awal
√
25 Jurnal Penerimaan Kas
JKM
27 Jurnal Penjualan
JPN
23,100,000 470,250,000
Nama : Maulida Computer Date
Description
Ref
2016 Des
1 Saldo Awal
√
Debit
Credit
PD MITRA SUBSIDIARY LEDGER-ACCOUNT PAYABLE DECEMBER, 2016 (In Rupiah) Nama : PT Tiara Date
Description
Ref
Debit
Credit
2016 Des
1 Saldo Awal 9 Jurnal Pengeluaran Kas 22 Jurnal Pembelian
√ JKK
23,100,000
JPB
410,399,000
Nama : CV Anggita Date
Description
Ref
Debit
Credit
2016 Des
1 Saldo Awal
√
23 Jurnal Pengeluaran Kas
JKK
29 Jurnal Pembelian
JPB
17,600,000 316,800,000
Nama : PT Putri Date
Description
Ref
Debit
Credit
2016 Des
1 Saldo Awal 6 Jurnal Pengeluaran Kas 10 Jurnal Pembelian 11 Jurnal Umum 18 Jurnal Pengeluaran Kas
√ JKK
28,600,000
JPB
304,600,000
JU
45,100,000
JKK
259,500,000
NT RECEIVABLE 16
Kode : C001 Balance Debit
Credit
34,100,000 190,100,000
Kode : C002 Balance Debit
Credit
28,600,000 274,400,000 217,200,000 28,600,000 -
Kode : C003 Balance Debit
Credit
23,100,000 470,250,000
Kode : C004 Balance Debit
Credit
UNT PAYABLE 16
Kode : S001 Balance Debit
Credit 23,100,000 410,399,000
Kode : S002 Balance Debit
Credit 17,600,000 316,800,000
Kode : S003 Balance Debit
Credit 28,600,000 304,600,000 259,500,000 -
PD MITRA LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2016 (In rupiah) NO
CUSTOMER
1
Ilham Computer
2
Maulana Computer
3
Akbar Computer
4
Maulida Computer
BALANCE 190,100,000 470,250,000 -
Total ………………
660,350,000
PD MITRA LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2016 (In rupiah) NO
SUPPLIER
BALANCE
1
PT.TIARA
410,399,000
2
CV ANGGITA
316,800,000
3
PT.PUTRI
Total ………………
727,199,000
PD MITRA LIST OF INVENTORY BALANCE DECEMBER 31, 2016 (In rupiah) KODE T1301C T7102C
PRODUCT Portege M300 Satelite M30
BALANCE 327,500,000 250,350,000
Total ………………
577,850,000
PD MITRA LEDGER DECEMBER 31, 2016
Nama
:
DATE
Cash In Bank DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal penerimaan Kas
JKM
31 Jurnal Pengeluaran Kas
JKK
31 Jurnal Penyesuaian
JU
4,800,000
POS REF
DEBIT
KREDIT
Rp
Rp
:
DATE
506,690,000 358,040,000
Petty Cash DESCRIPTION
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Pengeluaran Kas
JKK
31 Jurnal Kas Kecil
JKKC
:
DATE
3,700,000 3,700,000
Account Receivable DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penjualan
JPN
31 Jurnal Penerimaan Kas
JKM
274,400,000
JU
57,200,000
31 Jurnal Umum
Nama DATE
√
:
906,150,000.00
Allowance of DoubTful Debt DESCRIPTION
POS REF
DEBIT
KREDIT
DATE
DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penerimaan Kas 31 Jurnal Penyesuaian
√ JKM
6,000,000
JU
14,217,500
Nama
:
DATE
Merchandise Inventory DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Penjualan
JPN
31 Jurnal Pembelian
JPB
937,090,000
31 Jurnal umum
JU
44,500,000
31 Jurnal Umum
JU
41,000,000
31 Jurnal umum
JU
180,000,000
:
DATE
702,740,000.00
STORE SUPPLIES
DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Saldo Awal
√
31 Jurnal Kas Kecil
JKKC
1
31 Jurnal Penyesuaian
Nama
:
DATE
1,000,000
JU
3,500,000
Prepaid Insurance DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penyesuaian
Nama
:
DATE
√ JU
Prepaid Rent DESCRIPTION
POS REF
2016 Des
1
1,500,000
Saldo Awal
√
DEBIT
KREDIT
Rp
Rp
31 Jurnal Penyesuaian
Nama
:
DATE
JU
Prepaid TAX DESCRIPTION
POS REF
2016 Des
1
2,500,000
Saldo Awal
√
DEBIT
KREDIT
Rp
Rp
Nama
:
DATE
EQUIPMENT AT COST DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
√
Saldo Awal
JKK
31 Jurnal Pengeluaran Kas
Nama
:
DATE
3,300,000
EQUIPMENT ACCUM DEP DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penyesuaian
Nama
:
DATE
√ JU
700,000
ACCOUNT PAYABLE DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Pembelian
JPB
31 Jurnal pengeluaran Kas
JKK
328,800,000
JU
45,100,000
POS REF
DEBIT
KREDIT
Rp
Rp
31 Jurnal umum
Nama
√
:
DATE
1,031,799,000
EXPENSE PAYABLE DESCRIPTION
2016 Des
1
Saldo Awal
√
31 Jurnal Pengeluaran Kas
JKK
3,000,000
31 Jurnal Kas Kecil
JKKC
900,000
31 Jurnal Penyesuaian
JU
4,250,000
31 Jurnal Penyesuaian
Nama
:
DATE
JU
1,200,000
income tax payable DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
250,000
31 Jurnal Penyesuaian
JU
14,784,900
Nama
:
DATE
ppn payable DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penyesuaian
Nama
:
DATE
√ JU
7,941,000
ppn outcome DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal pengeluaran Kas
JKK
31 Jurnal penjualan
JPN
82,150,000
31 Jurnal Penerimaan Kas
JKM
20,600,000
4,500,000
31 Jurnal Umum
JU
5,200,000
31 Jurnal Penyesuaian
JU
97,550,000
POS REF
DEBIT
KREDIT
Rp
Rp
:
DATE
PPN InCOME DESCRIPTION
2016 Des
Nama DATE
1
Saldo Awal
√
31 Jurnal Pengeluaran Kas
JKK
31 Jurnal Pembelian
JPB
31 Jurnal Umum
JU
4,100,000
31 Jurnal Penyesuaian
JU
89,609,000
:
3,000,000 93,709,000
Bank BCA Loan DESCRIPTION
POS REF
DEBIT
KREDIT
DATE
DESCRIPTION
POS REF
Rp
2016 Des
1
Saldo Awal
31 Jurnal Pengeluaran kas
√ JKK
15,000,000
Rp
Nama
:
DATE
Ruchdiana capital DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
Saldo Awal
√
31 Jurnal Penutup
JU
31 Jurnal Penutup
JU
1
:
DATE
119,357,600 26,400,000
Ruchdiana drawing DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
Saldo Awal
√
31 Jurnal kas Kecil
JKKC
31 Jurnal Penutup
JU
1
:
DATE
1,000,000 26,400,000
INCOME SUMMARY DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
Saldo Awal
√
31 Jurnal Penutup
JU
31 Jurnal Penutup
JU
1,425,002,400
31 Jurnal Penutup
JU
119,357,600
POS REF
DEBIT
KREDIT
Rp
Rp
1
:
DATE
Sales DESCRIPTION
2016 Des
1
1,544,360,000
Saldo Awal
√
31 Jurnal Penjualan
JPN
821,500,000
31 Jurnal Penerimaan Kas
JKM
206,000,000
31 Jurnal Penutup
JU
1,530,800,000
Nama
:
DATE
Sales Return DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jrnal Umum
JU
31 Jurnal Penutup
JU
:
DATE
52,000,000 52,000,000
Sales Discount DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penerimaan Kas 31 Jurnal Penutup
Nama
:
DATE
√ JKM
310,000
JU
310,000
Freight Collected DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
Saldo Awal
√
31 Jurnal penjualan
JPN
31 Jurnal Penutup
JU
2,500,000
POS REF
DEBIT
KREDIT
Rp
Rp
1
:
DATE
2,500,000.00
COST OF GOODS SOLD DESCRIPTION
2016 Des
1
Saldo Awal
√
31 Jurnal Penjualan
JPN
31 Jurnal umum
JU
702,740,000 44,500,000
Nama
31 Jurnal Umum
JU
31 Jurnal Penutup
JU
:
DATE
180,000,000 1,167,640,000
freight paid DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
√
31 Jurnal Pembelian
JPB
31 Jurnal Penutup
JU
1,000,000 9,800,000
Nama
:
DATE
Puchase Discount DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
√
Saldo Awal
31 Jurnal Pengeluaran Kas
JKK
31 Jurnal penutup
JU
260,000
POS REF
DEBIT
KREDIT
Rp
Rp
:
DATE
260,000
advertising expenses DESCRIPTION
2016 Des
Nama
Saldo Awal
√
31 Jurnal Penutup
JU
1
:
DATE
4,400,000
Telephone & Electricity Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
√
Saldo Awal
31 Jurnal Penyesuaian
JU
31 Jurnal Penutup
JU
:
DATE
1,200,000 10,100,000
STORE Supplies Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
√
31 Jurnal Penyssuaian
JU
31 Jurnal Penutup
JU
3,500,000 8,450,000
Nama
:
DATE
Bad DebtS Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
31 Jurnal Penutup
JU
14,217,500 14,217,500
Nama
:
DATE
Depreciation Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
31 Jurnal PENUTUP
ju
:
DATE
700,000 17,200,000
Insurance Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
31 Jurnal Penyesuaian
JU
:
DATE
1,500,000 15,800,000
Rent Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
31 Jurnal Penutup
JU
:
DATE
2,500,000 25,800,000
Wages and Salaries EXPENSE DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
1
Saldo Awal
31 Jurnal Penyesuaian
√ JU
4,500,000
31 Jurnal penutup
Nama
:
DATE
JU
40,800,000
Others Operating Expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Saldo Awal
√
31 Jurnal Kas Kecil
JKKC
31 Jurnal Penutup
JU
1
800,000 10,100,000
Nama
:
DATE
Interest REVENUE
DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
31 Jurnal penutup
JU
10,800,000
POS REF
DEBIT
KREDIT
Rp
Rp
:
DATE
5,000,000
Interest Expense
DESCRIPTION
2016 Des
Nama
1
Saldo Awal
√
31 Jurnal Pengeluaran Kas
JKK
31 Jurnal Penutup
JU
:
DATE
3,000,000 11,800,000
Bank Service Charge DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
2016 Des
Nama DATE 2016
1
Saldo Awal
√
31 Jurnal penyesuaian
JU
31 Jurnal Penutup
JU
:
200,000 6,800,000
income tax expense DESCRIPTION
POS REF
DEBIT
KREDIT
Rp
Rp
Des
1
Saldo Awal
√
31 Jurnal Penyesuaian
JU
31 Jurnal Penutup
JU
14,784,900 29,784,900
Nomor : 1-1100 BALANCE DEBIT KREDIT Rp Rp
40,500,000 547,190,000 189,150,000 193,950,000
Nomor : 1-1200 BALANCE DEBIT KREDIT Rp Rp
10,000,000 13,700,000 10,000,000
Nomor : 1-1300 BALANCE DEBIT KREDIT Rp Rp
85,800,000 991,950,000 717,550,000 660,350,000
Nomor : 1-1400 BALANCE
DEBIT Rp
KREDIT Rp
12,800,000 18,800,000 33,017,500
Nomor : 1-1500 BALANCE DEBIT KREDIT Rp Rp
520,000,000 182,740,000.00 754,350,000 798,850,000 757,850,000 577,850,000
Nomor : 1-1600 BALANCE DEBIT KREDIT Rp Rp
9,000,000 10,000,000 6,500,000
Nomor : 1-1700 BALANCE DEBIT KREDIT Rp Rp
17,500,000 16,000,000
Nomor : 1-1800 BALANCE DEBIT KREDIT Rp Rp
22,500,000
20,000,000
Nomor : 1-1900 BALANCE DEBIT KREDIT Rp Rp
Nomor : 1-2100 BALANCE DEBIT KREDIT Rp Rp
22,800,000 26,100,000
Nomor : 1-2110 BALANCE DEBIT KREDIT Rp Rp
16,500,000 17,200,000
Nomor : 2-1100 BALANCE DEBIT KREDIT Rp Rp
69,300,000 1,101,099,000 772,299,000 727,199,000
Nomor : 2-1200 BALANCE DEBIT KREDIT Rp Rp
3,900,000 900,000 0 4,250,000
5,450,000
Nomor : 2-1300 BALANCE DEBIT KREDIT Rp Rp
0 250,000 15,034,900
Nomor : 2-1400 BALANCE DEBIT KREDIT Rp Rp
0 7,941,000
Nomor : 2-1500 BALANCE DEBIT KREDIT Rp Rp
4,500,000 0 82,150,000 102,750,000 97,550,000 0
Nomor : 2-1600 BALANCE DEBIT KREDIT Rp Rp
3,000,000 0 93,709,000 89,609,000 0
Nomor : 2-2100 BALANCE DEBIT KREDIT
Rp
Rp
300,000,000 285,000,000
Nomor : 3-1100 BALANCE DEBIT KREDIT Rp Rp
326,950,000 446,307,600 419,907,600
Nomor : 3-1200 BALANCE DEBIT KREDIT Rp Rp
25,400,000 26,400,000 -
Nomor : 3-1400 BALANCE DEBIT KREDIT Rp Rp
1,544,360,000 119,357,600 -
Nomor : 4-1100 BALANCE DEBIT KREDIT Rp Rp
503,300,000
1,324,800,000 1,530,800,000 -
Nomor : 4-1200 BALANCE DEBIT KREDIT Rp Rp
0 52,000,000 0
Nomor : 4-1300 BALANCE DEBIT KREDIT Rp Rp
0 310,000 0
Nomor : 4-1400 BALANCE DEBIT KREDIT Rp Rp
2,500,000 -
Nomor : 5-1100 BALANCE DEBIT KREDIT Rp Rp
329,400,000 1,032,140,000 987,640,000
1,167,640,000 0
Nomor : 5-1200 BALANCE DEBIT KREDIT Rp Rp
8,800,000 9,800,000 0
Nomor : 5-1300 BALANCE DEBIT KREDIT Rp Rp
260,000 -
Nomor : 6-1000 BALANCE DEBIT KREDIT Rp Rp
4,400,000 -
Nomor : 6-1100 BALANCE DEBIT KREDIT Rp Rp
8,900,000 10,100,000 -
Nomor : 6-1200 BALANCE DEBIT KREDIT Rp Rp
4,950,000 8,450,000 -
Nomor : 6-1300 BALANCE DEBIT KREDIT Rp Rp
0 14,217,500 -
Nomor : 6-1400 BALANCE DEBIT KREDIT Rp Rp
16,500,000 17,200,000 -
Nomor : 6-1500 BALANCE DEBIT KREDIT Rp Rp
14,300,000 15,800,000 0
Nomor : 6-1600 BALANCE DEBIT KREDIT Rp Rp
23,300,000 25,800,000 0
Nomor : 6-1700 BALANCE DEBIT KREDIT Rp Rp
36,300,000 40,800,000
-
Nomor : 6-1800 BALANCE DEBIT KREDIT Rp Rp
9,300,000 10,100,000 -
Nomor : 7-1100 BALANCE DEBIT KREDIT Rp Rp
5,800,000 10,800,000 0
Nomor : 8-1100 BALANCE DEBIT KREDIT Rp Rp
8,800,000 11,800,000 0
Nomor : 8-1200 BALANCE DEBIT KREDIT Rp Rp
6,600,000 6,800,000 -
Nomor : 8-1300 BALANCE DEBIT KREDIT Rp Rp
15,000,000 29,784,900 -
PD MITRA Neraca Saldo BULAN DESEMBER 2016 KODE
NAMA AKUN
11100
Cash in Bank
11200
Petty Cash
11300
Accounts Receivable
11400
Allowance for Doubtful Debt
11500
Merchandise Inventory
11600
Store Supplies
11700
Prepaid Insurance
11800
Prepaid Rent
11900
Prepaid Tax
12000
Equipment at Cost
12100
Equipment Accum Dep
21100
Accounts Payable
21200
Expense Payable
21300
Income Tax Payable
21400
PPN Payable
21500
PPN Outcome
21600
PPN Income
22100
Bank BCA Loan
31100
Ruchdiana Capital
31200
Ruchdiana, Drawing
41100
Sales
41200
Sales Retur
41300
Sales Discount
41400
Freight Collected
51100
Cost of goods Sold
51200
Freight Paid
51300
Purchase Discount
61000
Advertising Expenses
61100
Telephone & Electricity expenses
61200
Store Supplies Expenses
61300
Bad Debt Expense
61400
Depreciation Expense
61500
Insurance Expense
61600
Rent Expense
61700
Wages & Salaries
61800
Other Operating Expense
DEBET
CREDIT
189,150,000 10,000,000 660,350,000 18,800,000 577,850,000 10,000,000 17,500,000 22,500,000 26,100,000 16,500,000 727,199,000 97,550,000 89,609,000 285,000,000 326,950,000 26,400,000 1,530,800,000 52,000,000 310,000 2,500,000 1,167,640,000 9,800,000 260,000 4,400,000 8,900,000 4,950,000 16,500,000 14,300,000 23,300,000 36,300,000 10,100,000
KODE
NAMA AKUN
71100
Interest Revenue
81100
Interest Expense
81200
Bank Service Charge
81300
Income Tax Expense
DEBET
CREDIT 5,800,000
11,800,000 6,600,000 15,000,000 3,011,359,000
3,011,359,000
PD MITRA JURNAL PENYESUAIAN BULAN DESEMBER 2016 TGL
NAMA AKUN
REF
DEBET
2016 Des
31 Cash In Bank Bank Service Charge
1-1100 8-1200
Interest Revenue
7-1100
31 Store Supplies Expense
6-1200
Store Supplies Rent Expense
1-1600 6-1600
Prepaid Rent
1-1800
Insurance Expense
6-1500
Prepaid Insurance Bad Debt Expense Allowance For Doudbtful Debt 31 Depreciation Expenses Equipment Accum Dep Wages & Salaries
1-1700 6-1300 1-1400 6-1400 1-2110 6-1700
Expense Payable
2-1200
Income Tax Payable
2-1300
Telephone & Electricity Expenses
6-1100
Expense Payable 31 PPN Outcome
2-1200 2-1500
PPN Income
2-1600
PPN Payable
2-1400
Income Tax Expense Income Tax Payable
8-1300 2-1300
4,800,000 200,000
3,500,000 2,500,000 1,500,000 14,217,500
700,000 4,500,000
1,200,000
97,550,000
14,784,900
145,452,400
PD MITRA RNAL PENYESUAIAN
ULAN DESEMBER 2016 CREDIT
5,000,000
3,500,000 2,500,000 1,500,000 14,217,500
700,000 4,250,000 250,000 1,200,000
89,609,000 7,941,000 14,784,900
145,452,400
PD MITRA NERACA LAJUR Desember 2016 KODE
NAMA AKUN
11100 Cash in Bank 11200 Petty Cash 11300 Accounts Receivable 11400 Allowance for Doubtful Debt 11500 Merchandise Inventory 11600 Store Supplies 11700 Prepaid Insurance 11800 Prepaid Rent 11900 Prepaid Tax 12000 Equipment at Cost 12100 Equipment Accum Dep 21100 Accounts Payable 21200 Expense Payable 21300 Income Tax Payable 21400 PPN Payable 21500 PPN Outcome 21600 PPN Income 22100 Bank BCA Loan 31100 Ruchdiana Capital 31200 Ruchdiana, Drawing 41100 Sales 41200 Sales Retur 41300 Sales Discount 41400 Freight Collected
NERACA SALDO DEBET KREDIT
DEBET
AJP
KREDIT
4,800,000
DEBET
NSD
KREDIT
DEBET
RUGI LABA
189,150,000
-
193,950,000
10,000,000
-
10,000,000
660,350,000
-
660,350,000
-
18,800,000
577,850,000
-
10,000,000
-
3,500,000
6,500,000
17,500,000
-
1,500,000
16,000,000
22,500,000
-
2,500,000
20,000,000
-
-
-
26,100,000
-
26,100,000
-
16,500,000
-
727,199,000
-
-
5,450,000
5,450,000
-
-
15,034,900
15,034,900
-
-
7,941,000
7,941,000
-
97,550,000
89,609,000
-
-
285,000,000
285,000,000
-
326,950,000
326,950,000
26,400,000
-
-
1,530,800,000
52,000,000
-
52,000,000
52,000,000
310,000
-
310,000
310,000
-
2,500,000
14,217,500
33,017,500 577,850,000
700,000
17,200,000 727,199,000
97,550,000
89,609,000
-
26,400,000 1,530,800,000
2,500,000
KODE
NAMA AKUN
51100 Cost of goods Sold 51200 Freight Paid 51300 Purchases Discount 61000 Advertising Expenses 61100 Telephone & Electricity expenses 61200 Store Supplies Expenses 61300 Bad Debt Expense 61400 Depreciation Expense 61500 Insurance Expense 61600 Rent Expense 61700 Wages & Salaries 61800 Other Operating Expense 71100 Interest Revenue 81100 Interest Expense 81200 Bank Service Charge 81300 Income Tax Expense
NERACA SALDO DEBET KREDIT
DEBET
AJP
KREDIT
DEBET
NSD
KREDIT
DEBET
RUGI LABA
1,167,640,000
-
1,167,640,000
1,167,640,000
9,800,000
-
9,800,000
9,800,000
-
260,000
4,400,000
-
8,900,000
-
4,950,000
260,000 4,400,000
4,400,000
1,200,000
10,100,000
10,100,000
-
3,500,000
8,450,000
8,450,000
-
-
14,217,500
14,217,500
14,217,500
16,500,000
-
700,000
17,200,000
17,200,000
14,300,000
-
1,500,000
15,800,000
15,800,000
23,300,000
-
2,500,000
25,800,000
25,800,000
36,300,000
-
4,500,000
40,800,000
40,800,000
10,100,000
-
10,100,000
10,100,000
-
5,800,000
11,800,000
-
6,600,000
-
15,000,000 3,011,359,000
3,011,359,000
5,000,000
10,800,000 11,800,000
11,800,000
200,000
6,800,000
6,800,000
14,784,900 145,452,400
29,784,900 2,962,152,400
29,784,900 1,425,002,400 119,357,600 1,544,360,000
-
145,452,400
-
2,962,152,400
PD MITRA
ERACA LAJUR esember 2016 RUGI LABA KREDIT
1,530,800,000
2,500,000
DEBET
NERACA
KREDIT
193,950,000
-
10,000,000
-
660,350,000
-
-
33,017,500
577,850,000
-
6,500,000
-
16,000,000
-
20,000,000
-
-
-
26,100,000
-
-
17,200,000
-
727,199,000
-
5,450,000
-
15,034,900
-
7,941,000
-
-
-
-
-
285,000,000
-
326,950,000
26,400,000
-
RUGI LABA KREDIT
DEBET
NERACA
KREDIT
260,000
10,800,000
1,544,360,000 0 1,544,360,000
1,537,150,000 0 1,537,150,000
1,417,792,400 119,357,600 1,537,150,000
PD MITRA LAPORAN RUGI LABA BULAN DESEMBER 2016 Sales Sales Retur Sales Discount
1,530,800,000 52,000,000 310,000 52,310,000
Net Sales
1,478,490,000
COST OF GOODS SOLD Cost of goods Sold
1,167,640,000
Freight Paid
9,800,000
Purchases Discount
(260,000)
Advertising Expenses
1,177,180,000
Gross Profit
301,310,000
OPERATING EXPENSES : Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses
4,400,000 10,100,000 8,450,000
Bad Debt Expense
14,217,500
Depreciation Expense
17,200,000
Insurance Expense
15,800,000
Rent Expense
25,800,000
Wages & Salaries
40,800,000
Other Operating Expense
10,100,000
Total Operating Expenses
146,867,500
Operating Profit
154,442,500
OTHER INCOME / EXPENSES : Other Income: Freight Collected
2,500,000
Interest Revenue
10,800,000
Total Other Income Other Expenses : Interest Expense Bank Service Charge Total Other Expenses Net Profit Before Tax Income Tax Expense Net Profit After Tax
13,300,000 167,742,500 11,800,000 6,800,000 18,600,000 149,142,500 29,784,900 119,357,600
PD MITRA LAPORAN PERUBAHAN EKUITAS BULAN DESEMBER 2016 Ruchdiana Capital 1 Des 2016
326,950,000
Profit &Loss
119,357,600
+
446,307,600 Ruchdiana, Drawing Ruchdiana Capital 31 Des 2016
26,400,000 419,907,600
-
PD MITRA NERACA BULAN DESEMBER 2016
Aktiva NO. REK
PERKIRAAN
JUMLAH
NO. REK
PERKIRAAN
ASET
LIABILITY & EQUITY
CURRENT ASET
CURRENT LIABILITY
11100
Cash in Bank
11200
Petty Cash
11300
Accounts Receivable
11400
Allowance for Doubtful Debt
11500
Merchandise Inventory
11600
Store Supplies
11700
Prepaid Insurance
11800
Prepaid Rent
11900
Prepaid Tax
193,950,000 10,000,000 660,350,000 (33,017,500)
12100
Equipment Accum Dep
21200
Expense Payable
21300
Income Tax Payable
21400
PPN Payable Total Current Aset
6,500,000 LONGTERM LIABILITY
16,000,000 20,000,000
22100
-
Bank BCA Loan TOTAL LIABILITY
1,451,632,500
Fixed Aset Equipment at Cost
Accounts Payable
577,850,000
Total Current Aset
12000
21100
EQUITY 31100
Ruchdiana Capital
26,100,000 (17,200,000) 8,900,000
TOTAL ASET
1,460,532,500
TOTAL LIABILITY & EQUITY
Pasiva JUMLAH
727,199,000 5,450,000 15,034,900 7,941,000 755,624,900
285,000,000 1,040,624,900
419,907,600
1,460,532,500
-
PD MITRA CASH FLOW BULAN DESEMBER 2016 Metode Tidak Langsung ARUS KAS DARI AKTIVITAS OPERASI LABA BERSIH SETELAH PAJAK Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies
119,357,600 (660,350,000) 33,017,500 (577,850,000) (6,500,000)
Prepaid Insurance
(16,000,000)
Prepaid Rent
(20,000,000)
Accounts Payable
727,199,000
Expense Payable Income Tax Payable PPN Payable
5,450,000 15,034,900 7,941,000
Total Arus Kas Dari Aktivitas Operasi
(372,700,000)
ARUS KAS DARI AKTIVITAS INVESTASI Equipment at Cost Equipment Accum Dep
(26,100,000) 17,200,000
Total Arus Kas Dari Aktivitas Investasi
(8,900,000)
ARUS KAS DARI AKTIVITAS PENDANAAN Bank BCA Loan
285,000,000
Ruchdiana Capital
326,950,000
Ruchdiana, Drawing
(26,400,000)
Total Arus Kas dari Aktivitas Pendanaan
585,550,000
Kenaikan / Penurunan Kas Setara Kas
203,950,000
Kas setara Kas awal Periode
203,950,000
Kas setara Kas awal Akhir periode
PD MITRA JURNAL PENUTUP BULAN DESEMBER 2016
TGL 2016 Des
NAMA AKUN 31
4-1100
1,530,800,000
Freight Collected
4-1400
2,500,000
Purchases Discount
5-1300
260,000
Interest Revenue
7-1100
10,800,000
3-1400
Income Summary
3-1400
Sales Retur
4-1200
Sales Discount
4-1300
Cost of goods Sold
5-1100
Freight Paid
5-1200
Advertising Expenses
6-1000
Telephone & Electricity expenses
6-1100
Store Supplies Expenses
6-1200
Bad Debt Expense
6-1300
Depreciation Expense
6-1400
Insurance Expense
6-1500
Rent Expense
6-1600
Wages & Salaries
6-1700
Other Operating Expense
6-1800
Interest Expense
8-1100
Bank Service Charge
8-1200
Income Tax Expense
8-1300
Income summary Ruchdiana Capital
31
DEBET
Sales
Income Summary
31
REF
Ruchdiana Capital Ruchdiana, Drawing
3-1400
1,425,002,400
119,357,600
3-1100 3-1100
26,400,000
3-1200
3,115,120,000
CREDIT
1,544,360,000
52,000,000 310,000 1,167,640,000 9,800,000 4,400,000 10,100,000 8,450,000 14,217,500 17,200,000 15,800,000 25,800,000 40,800,000 10,100,000 11,800,000 6,800,000 29,784,900
119,357,600
26,400,000 3,115,120,000
PD MITRA Neraca Saldo Setelah Penutupan BULAN DESEMBER 2016 KODE
NAMA AKUN
11100 11200 11300 11400 11500 11600 11700 11800 11800 12000 12100 21100 21200 21300 21400 21500 21600 22100 31100 31200
Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome PPN Income Bank BCA Loan Ruchdiana Capital Ruchdiana, Drawing
DEBET
CREDIT
193,950,000 10,000,000 660,350,000 33,017,500 577,850,000 6,500,000 16,000,000 20,000,000 26,100,000 17,200,000 727,199,000 5,450,000 15,034,900 7,941,000 285,000,000 419,907,600 1,510,750,000
1,510,750,000
