PT ARTO TEKO

NERACA SALDO
PER 1 December 2013
No. Perk.

Nama Perkiraan

Debit

1-1100

Cash in Bank

Rp

68,550,000

1-1200

Petty Cash

Rp

11,700,000

1-1300

Accounts Receivable

Rp

839,300,000

1-1400

Allowance for Doubtful Debt

1-1500

Merchandise Inventory

Rp

600,000,000

1-1600

Store Supplies

Rp

5,200,000

1-1700

Prepaid Rent

Rp

20,500,000

1-1800

Prepaid Insurance

Rp

12,500,000

1-1900

Prepaid Tax

Rp

17,000,000

1-1910

PPN Income

1-1920

Prepaid PPN

1-2100

Equipment at Cost

Rp

69,600,000

1-2110

Equipment Accumulated Depr

2-1100

Accounts Payable

2-1200

Expense Payable

2-1300

Income Tax Payable

2-1400

PPN Payable

2-1500

PPN Outcome

2-1600

Dividend Payable

2-2100

Bank Danamon Loan

3-1100

Capital Stock

3-1200

Retained Earning

3-1300

Dividend

Rp

27,500,000

3-1400

Income Summary

4-1100

Sales

4-1200

Sales Return

5-1100

Cost of Good Sold

Rp

395,820,000

5-1200

Freight Paid

Rp

12,600,000

6-1000

Advertising Expense

Rp

3,800,000

6-1100

Telephone&Electricity Expense

Rp

7,800,000

6-1200

Store Supplies Expense

Rp

4,750,000

6-1300

Bad Dept Expense

Rp

12,000,000

6-1400

Depreciation Expense

Rp

16,500,000

6-1500

Insurance Expense

Rp

11,400,000

6-1600

Rent Expense

Rp

22,900,000

6-1700

Wages and Salaries

Rp

40,200,000

6-1800

Other Operating Expense

Rp

10,100,000

8-1100

Interest Revenue

9-1100

Interest Expense

Rp

2,200,000

9-1200

Bank Service Charge

Rp

7,700,000

9-1300

Income Tax Expense

Rp

2,219,620,000

Jumlah

Kredit

Rp

14,000,000

Rp

24,320,000

Rp

568,700,000

Rp

8,600,000

Rp

4,200,000

Rp

4,500,000

Rp

320,000,000

Rp

400,000,000

Rp

14,500,000

Rp

852,900,000

Rp

7,900,000

Rp

2,219,620,000

PT BERKAH
CASH RECEIPT JOURNAL
December 2013

DEBIT
NO.
EVIDENCE

DATE

Des

DESCRIPTION

POSR
EF

CREDIT
OTHERS

ACCOUNT
RECEIVABLE

CASH IN BANK

ACCOUNT

BKM12-1

TOKO DIANA

Rp

170,500,000

###

14

BKM12-2

TOKO INDAH

Rp

171,600,000

###

15

AJ-KN-1

PENJUALAN TUNAI

Rp

180,400,000

Sales
PPN Outcome

16

BKM12-3

TOKO INDAH

Rp

327,800,000

21

BKM12-4

TOKO SUKAMAKMUR

Rp

8,000,000

24

BKM12-5

TOKO PESONA

Rp

189,200,000

TOTAL

Rp

ACCOUNT NUMBER

###
Allowance For Doubtful Debt
###

1,047,500,000 Rp

859,100,000

(1-1100)

(1-1300)

RECAPITULATION
DEBIT
ACC. NO

TOTAL

1-1100

Rp

1,047,500,000

TOTAL

Rp

1,047,500,000

DIT
OTHERS
TOTAL

ACCOUNT NO

4-1100

Rp

164,000,000

2-1500

Rp

16,400,000

1-1400

Rp

8,000,000

Rp

188,400,000
(V)

ULATION
KREDIT
ACC. NO

TOTAL

1-1300

Rp

859,100,000

1-1400

Rp

8,000,000

2-1500

Rp

16,400,000

4-1100

Rp

164,000,000

Rp

1,047,500,000

PT BERKAH
SALES JOURNAL
December 2013

DEBIT
DATE
Des

INVOICE NO

DESCRIPTION

CREDIT

ACCOUNT RECEIVABLE

SALES

F-AJ/41

TOKO INDAH

Rp

195,800,000 Rp

178,000,000

19

F-AJ/42

TOKO DIANA

Rp

123,200,000 Rp

112,000,000

28

F-AJ/43

TOKO PESONA

Rp

308,000,000 Rp

280,000,000

TOTAL

Rp

627,000,000 Rp

570,000,000

ACCOUNT NUMBER

(1-1300)

(4-1100)

RECAPITULATION
DEBIT
ACC. NO

CREDIT

TOTAL
1-1300

Rp

ACC. NO
627,000,000

2-1500
4-1100

TOTAL

Rp

627,000,000 TOTAL

PT BERKAH
PURCHASE JOURNAL
December 2013

DEBIT
DATE
Des

INVOICE NO
11

F/PM-135

22

E-75

29

TR-2205

DESCRIPTION

MERCHANDISE INVENTORY

PPN INCOME

PT PENA MAS

Rp191,600,000

Rp19,160,000

PT ESA

Rp254,100,000

Rp25,410,000

CV TIRTA

Rp224,200,000

Rp22,420,000

TOTAL

Rp669,900,000

Rp66,990,000

(1-1500)

(1-1910)

ACCOUNT NUMBER

RECAPITULATION
DEBIT
ACC. NO

TOTAL

CREDIT

TOTAL

ACC. NO

1-1500

Rp669,900,000

1-1910

Rp66,990,000
Rp736,890,000

2-1100

TOTAL

CREDIT
PPN OUTCOME
Rp

17,800,000

Rp

11,200,000

Rp

28,000,000

Rp

57,000,000
(2-1500)

CREDIT
TOTAL
Rp

57,000,000

Rp

570,000,000

Rp

627,000,000

CREDIT
ACCOUNT PAYABLE
Rp210,760,000
Rp279,510,000
Rp246,620,000
Rp736,890,000
(2-1100)

CREDIT
TOTAL
Rp736,890,000

Rp736,890,000

PT BERKAH
CASH PAYMENT JOURNAL
December 2013

DEBIT
DATE
Des

INVOICE NO.

DESCRIPTION

CHECHK NO.

OTHERS

ACCOUNT PAYABLE

BKK-101

Gaji Karyawan November 2012

BP12-001

BKK-102

PT PENA MAS

BP12-002

Rp

80,300,000

BKK-103

PT ESA

BP12-003

Rp

262,900,000

15

BKK-104

PPN masa november 2012

17

BKK-105

18

ACCOUNT

ACC NO.

Expense Payable

2-1200

BP12-004

PPN Payable

2-1400

Dividen Tn. Adri

BP12-005

Dividend Payable

2-1600

BKK-106

PT PENA MAS

BP12-006

Rp

190,795,000

23

BKK-107

CV. TIRTA

BP12-007

Rp

225,500,000

30

BKK-108

Bank Danamon

BP12-008

Bank Danamon Loan

2-2100

Interest Expense

9-1100

TOTAL

Rp

ACCOUNT NUMBER

759,495,000
2-1100
RECAPITULATION
DEBIT

CREDIT

ACC NO

TOTAL

2-1100

Rp

759,495,000

2-1200

Rp

5,000,000

2-1400

Rp

4,200,000

2-1600

Rp

4,500,000

2-2100

Rp

15,000,000

9-1100

Rp

1,500,000

ACC NO
1-1100

TOTAL

Rp

789,695,000

TOTAL

CREDIT

OTHERS

CASH IN BANK

TOTAL
Rp

5,000,000 Rp

5,000,000

Rp

80,300,000

Rp

262,900,000

Rp

4,200,000 Rp

4,200,000

Rp

4,500,000 Rp

4,500,000

Rp

190,795,000

Rp

225,500,000

15,000,000 Rp

16,500,000

Rp
Rp
Rp

1,500,000
30,200,000 Rp

789,695,000
1-1100

ULATION
CREDIT
ACC NO
1-1100

TOTAL
Rp

789,695,000

TOTAL

Rp

789,695,000

PT BERKAH
LEDGER
December 2012
Nama Perkiraan : Cash in Bank
Tgl

Keterangan

Ref.

Debit

Kredit

1 Saldo Awal
1 Posting

Rp

5,000,000

6 Posting

Rp

80,300,000

9 Posting

Rp

262,900,000

Rp

4,200,000

17 Posting

Rp

4,500,000

18 Posting

Rp

190,795,000

Rp

225,500,000

Rp

16,500,000

4 Posting

Rp

14 Posting

Rp

170,500,000

171,600,000

15 Posting
15 Posting

Rp

180,400,000

16 Posting

Rp

327,800,000

21 Posting

Rp

8,000,000

23 Posting
24 Posting

Rp

189,200,000

30 Posting

Nama Perkiraan : Petty Cash

Tgl

Keterangan
1 Saldo Awal

Nama Perkiraan :

Ref.

Debit

Kredit

Tgl

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Keterangan

Ref.

Debit

Kredit

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Nama Perkiraan :
Tgl

Keterangan

Ref.

Debit

Kredit

No: 1-1100
Saldo
Debit

Kredit

Rp

68,550,000

Rp

63,550,000

Rp

234,050,000

Rp

153,750,000

Rp

(109,150,000)

Rp

62,450,000

Rp

58,250,000

Rp

238,650,000

Rp

566,450,000

Rp

561,950,000

Rp

371,155,000

Rp

379,155,000

Rp

153,655,000

Rp

342,855,000

Rp

326,355,000

No: 1-1200
Saldo
Debit
Rp

11,700,000

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

Saldo
Debit

Kredit

PT BERKAH
PETTY CASH
December 2013

DATE
Dec

3
5
10
26

INVOICE NO
PC12-01
PC12-02
PC12-03
PC12-04

DESCRIPTION
Pembuatan Brosur Perusahaan
Pembayaran Listrik & Telp
Pembelian Perlengkapan
Perbaikan Atap Toko yang Rusak

ACCOUNT
Advertising Expenses
Expense Payable
Store Supplies
Other Operating Expenses

DEBIT
ACCOUNTS NO
6-1000
2-1200
1-1600
6-1800

Rp
Rp
Rp
Rp

TOTAL
850,000
3,600,000
800,000
450,000

TOTAL Rp

5,700,000

Rp
Rp
Rp
Rp

CREDIT
PETTY CASH
850,000
3,600,000
800,000
450,000

Rp

5,700,000

PT BERKAH
GENERAL JOURNAL
December 2013

Dec

DESCRIPTION
INVOICE NO
7 F-AJ/41
Cost of Goods Sold
Merchandise Inventory
(Penjualan Toko Indah)

POS
REF

DATE

DEBIT

5-1100
1-1500

Rp

146,000,000

Sales Return
PPN Outcome
Account Receivable

4-1200
2-1500
1-1300

Rp
Rp

22,000,000
2,200,000

Merchandise Inventory
Cost of Goods Sold
(Retur Penjualan Toko Indah)

1-1500
5-1100

Rp

18,000,000

12 NK-135

Account Payable
Merchandise Inventory
PPN Income
(Retur Pembelian PT Pena Mas)

2-1100
1-1500
1-1910

Rp

19,965,000

15 AJ-KN-01

Cost of Goods Sold

Merchandise Inventory
(Penjualan Tunai)

5-1100
1-1500

Rp

134,000,000

19 F-AJ/42

Cost of Goods Sold

Merchandise Inventory
(Penjualan Toko Diana)

5-1100
1-1500

Rp

92,000,000

28 F-AJ/43

Cost of Goods Sold

Merchandise Inventory
(Penjualan Toko Pesona)

5-1100
1-1500

Rp

230,150,000

TOTAL Rp

664,315,000

8 NK-AJ/41

CREDIT

Rp

146,000,000

Rp

24,200,000

Rp

18,000,000

Rp
Rp

18,150,000
1,815,000

Rp

134,000,000

Rp

92,000,000

Rp

230,150,000

Rp

664,315,000

KARTU PIUTANG
Nama :
Tgl

Nomor
Bukti

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Nama :
Tgl

Nama :
Tgl

Nama :
Tgl

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Nama :
Tgl

Nama :
Tgl

KARTU HUTANG
Nama :
Tgl

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Nama :
Tgl

Nama :
Tgl

Nama :
Tgl

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Keterangan

Ref.

Debit

Kredit

Saldo

Nama :
Tgl

Nama :
Tgl

PT ARTO TEKO
JURNAL UMUM ( TRANSAKSI, PENYESUAIAN, PENUTUP )

Tanggal

Nomor
Bukti

Keterangan

Ref.

PT ARTO TEKO
REKONSILIASI BAN

SUAIAN, PENUTUP )
PER
Debit

Kredit

Saldo Buku Kas

Ditambah :

Dikurang :

Saldo Kas Yg Benar

PT ARTO TEKO
REKONSILIASI BANK

Saldo R/K Bank

Ditambah :

Dikurang :

Saldo Bank Yg Benar

PT ARTO TEKO
NERACA LAJUR
PER
Nomor
Perkiraan

Nama Perkiraan

Neraca Saldo
Debit

Kredit

Jurnal Penyesuaian
Debit

Kredit

Neraca Saldo Disesuaikan

Debit

Kredit

Perhitungan Rugi Laba

Debit

Kredit

Neraca
Debit

LANJUTAN NERACA LAJUR

Nomor
Perkiraan

Nama Perkiraan

Neraca Saldo
Debit

Kredit

Jurnal Penyesuaian
Debit

Kredit

Neraca Saldo Disesuaikan

Debit

Kredit

Perhitungan Rugi Laba

Debit

Kredit

Neraca
Debit

Neraca
Kredit

Neraca
Kredit

PT ARTO TEKO
NERACA
PER 31 JANUARI 2000
AKTIVA
Aktiva Lancar
Kas

Aktiva Tetap

KEWAJIBAN & MODAL

Hutang Lancar :

Hutang Jangka Panjang :

MODAL

TOTAL AKTIVA

TOTAL HUTANG & MODAL

Batam, 1 Februari 2000

Panjang :

PT ARTO TEKO
LAPORAN RUGI LABA
PER 31 JANUARI 2000

PENDAPATAN :

RTO TEKO

AN RUGI LABA
JANUARI 2000