PD MITRA

CASH RECIVE JOURNAL

Bulan : Desember 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN OTHERS
BUKTI REF CASH IN SALES ACCOUNT
BANK DISCOUNT RECEIVABLE NAMA AKUN NO AKUN JUMLAH
Des 3 BKM12-1 ILHAm Computer 33,790,000 310,000 34,100,000
2,016 12 BKM12-3 Maulana Computer 188,100,000 500,000 188,600,000
13 KN01 Penjualan tunai 226,600,000 Sales 4-1100 206,000,000
PPN Out 2-1500 20,600,000
14 BKM12-4 Maulana komputer 28,600,000 28,600,000
20 BKM12-5 Penerimaan piutang yg sdh dihapus 6,000,000 allowance for debt 1-1400 6,000,000
25 BKM12-6 Akbar Computer 23,100,000 23,100,000

Jumlah 506,190,000 810,000 274,400,000 232,600,000

507,000,000 507,000,000
Rekapitulation
DEBET KREDIT
NUMBER ACC JUMLAH NUMBER ACC JUMLAH
1-1100 506,190,000 1-1300 274,400,000
4-1300 810,000 4-1100 206000000
2-1500 20600000
1-1400 6000000
TOTAL 507,000,000 TOTAL 507,000,000
 PD MITRA
CASH PAYMANT JOURNAL
BULAN DESEMBER 2016

DEBET
NO.
TANGGAL KETERANGAN NO. CEK POS REFF OTHERS
BUKTI ACCOUNT
PAYABLE ACCOUNT NAME

des 1 BKK11-1 Karyawan PD mitra bandung (gaji) Expense payable

2016 1 BKK12-1 Toko Hejo equipmet at cost
PPN-IN
6 BKK12-2 PT Putri 28,600,000
9 BKK12-3 PT Tiara 23,100,000
15 BKK12-4 kas negara (utang PPN) PPN payable
18 BKK12-5 PT putri ITC 259,500,000
23 BKK12-6 CV Anggita 17,600,000
30 BKK12-7 pengisian kembali KK expense payable
Store Suplies
Ruchdiana Drawing
oher operating expnse
30 BKK12-8 Bank BCA Bank BCA Loan
interest expense

Jumlah 328,800,000
 CREDIT
OTHERS
PURCHASE
Account CASH IN BANK
Amount DISCOUNT
Number

2-1200 3,000,000 3,000,000

1-2100 3,000,000 3,300,000
2-1600 300,000
260,000 28,340,000
23,100,000
2-1400 1,500,000 1,500,000
1,000,000 258,500,000
17,600,000
2-1200 900,000 3,700,000
1-1600 1,000,000
3-1200 1,000,000
6-1800 800,000
2-2100 15,000,000 18,000,000
8-1100 3,000,000

29,500,000 1260000 357,040,000

358,300,000 358,300,000
 PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET CREDIT
NO.
TANGGAL KETERANGAN POS REF MERCHANDISE ACCOUNTS
FAKTUR FREIGHT PAID PPN Income
INVENTORY PAYABLE

Des 10 F05 PT Putri 1,000,000 27,600,000 276,000,000 304,600,000

2016 22 A17 PT Tiara 37,309,000 373,090,000 410,399,000
29 G11 CV anggita 28,800,000 288,000,000 316,800,000

1,000,000 93,709,000 937,090,000 1,031,799,000

1,031,799,000 1,031,799,000
Rekapitulasi
Debet kredit
Acc.numb Jumlah Acc.Numb Jumlah
1-1500 937,090,000 2-1100 1,031,799,000
2-1600 93,709,000
5-1200 1,000,000
TOTAL 1,031,799,000 TOTAL 1,031,799,000
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN ACCOUNTS FREIGHT PPN
FAKTUR REF SALES
RECEIVABLE COLLECTED Outcome
des 6 F12-1 Maulana Computer 245,800,000 223,000,000 500,000 22,300,000
2016 18 F12-2 Ilham Computer 190,100,000 171,000,000 2,000,000 17,100,000
27 F12-3 Akbar Computer 470,250,000 427,500,000 42,750,000

Total 906,150,000 821,500,000 2,500,000 82,150,000

906,150,000 906,150,000
Rekapitulasi
Debet Kredit
Acc numb Jumlah Acc numb Jumlah
1-1300 906,150,000 4-1100 821,500,000
4-1400 2,500,000
2-1500 82,150,000
TOTAL 906,150,000 TOTAL 906,150,000
 PD MITRA
JURNAL UMUM
BULAN DESEMBER 2016
Hal 1
NO.
TANGGAL KETERANGAN POS REF DEBET CREDIT
BUKTI
des 6 F12-1 Cost of good sold 5-1100 190,500,000
2016 Merchendise Inventory 1-1500 190,500,000
7 NK-12-1 Sales retur 4-1200 52,000,000
PPN out 2-1500 5,200,000
Account recivable 1-1300 57,200,000
Merchendise Inventory 1-1500 44,500,000
Cost of good sold 5-1100 44,500,000
(retur penjualan maulana)
11 account payable 2-1100 45,100,000
Merchendise Inventory 1-1500 41,000,000
PPN IN 2-1600 4,100,000
(retur pembelian PT Putri)
13 Cost of good sold 5-1100 180,000,000
Merchendise Inventory 1-1500 180,000,000
18 Cost of good sold 5-1100 146,000,000
Merchendise Inventory 1-1500 146,000,000
27 Cost of good sold 5-1100 368,465,000
Merchendise Inventory 1-1500 368,465,000

1,031,765,000 1,031,765,000
Rekapitulasi
Acc num debet Kredit
 PD MITRA
PETTY CASH BOOK
BULAN DESEMBER 2016

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN Account
ACCOUNT NAME Amount PETTY CASH
Number

Total
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN

KARTU PERSEDIAAN BULAN DESEMBER 2016

NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Account Receivable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : STORE SUPPLIES Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Prepaid Insurance Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Prepaid Rent Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Prepaid TAX Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : EQUIPMENT ACCUM DEP Nomor :

 BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : income tax payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ppn payable Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : ppn outcome Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : PPN InCOME Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Bank BCA Loan Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Ruchdiana capital Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Ruchdiana drawing Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : INCOME SUMMARY Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Sales Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : Sales Return Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Sales Discount Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Freight Collected Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : freight paid Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : Puchase Discount Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : advertising expenses Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Telephone & Electricity Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : STORE Supplies Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Bad DebtS Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Depreciation Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : Insurance Expense Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Rent Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Wages and Salaries EXPENSE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Others Operating Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Interest REVENUE Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : Interest Expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Nama : Bank Service Charge Nomor :
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp

Nama : income tax expense Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
 1-1100
BALANCE
KREDIT
Rp

1-1200
BALANCE
KREDIT
Rp

1-1300
BALANCE
KREDIT
Rp

1-1400
BALANCE
KREDIT
Rp

1-1500
BALANCE
KREDIT
Rp
 1-1600

BALANCE
KREDIT
Rp

1-1700
BALANCE
KREDIT
Rp

1-1800
BALANCE
KREDIT
Rp

1-1900
BALANCE
KREDIT
Rp

1-2100
BALANCE
KREDIT
Rp

1-2110
BALANCE
KREDIT
Rp
 2-1100
BALANCE
KREDIT
Rp

2-1200
BALANCE
KREDIT
Rp

2-1300
BALANCE
KREDIT
Rp

2-1400
BALANCE
KREDIT
Rp

2-1500
BALANCE
KREDIT
Rp
 2-1600
BALANCE
KREDIT
Rp

2-2100
BALANCE
KREDIT
Rp

3-1100
BALANCE
KREDIT
Rp

3-1200
BALANCE
KREDIT
Rp

3-1400
BALANCE
KREDIT
Rp

4-1100
BALANCE
KREDIT
Rp
 4-1200
BALANCE
KREDIT
Rp

4-1300
BALANCE
KREDIT
Rp

4-1400
BALANCE
KREDIT
Rp

5-1100
BALANCE
KREDIT
Rp

5-1200
BALANCE
KREDIT
Rp
 5-1300
BALANCE
KREDIT
Rp

6-1000
BALANCE
KREDIT
Rp

6-1100
BALANCE
KREDIT
Rp

6-1200
BALANCE
KREDIT
Rp

6-1300
BALANCE
KREDIT
Rp

6-1400
BALANCE
KREDIT
Rp
 6-1500
BALANCE
KREDIT
Rp

6-1600
BALANCE
KREDIT
Rp

6-1700
BALANCE
KREDIT
Rp

6-1800
BALANCE
KREDIT
Rp

7-1100

BALANCE
KREDIT
Rp

8-1100

BALANCE
KREDIT
Rp
 8-1200
BALANCE
KREDIT
Rp

8-1300
BALANCE
KREDIT
Rp
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
 PD MITRA
Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

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
11800 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 Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
41300 Sales Retur
51100 Cost of goods Sold
51200 Freight Paid
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
KODE NAMA AKUN DEBET CREDIT

81300 Income Tax Expense

 PD MITRA
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET

CREDIT
 PD MITRA
NERACA LAJUR
Desember 2016

NERACA SALDO AJP NSD RUGI LABA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
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
11800 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 Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
 NERACA SALDO AJP NSD RUGI LABA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
41300 Sales Retur
51100 Cost of goods Sold
51200 Freight Paid
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
GI LABA NERACA
KREDIT DEBET KREDIT
GI LABA NERACA
KREDIT DEBET KREDIT
 PD MITRA
LAPORAN RUGI LABA
BULAN DESEMBER 2016
 PD MITRA
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016

Ruchdiana, Drawing

Profit Loss

Ruchdiana Capital 31 Des 2016

 PD MITRA
NERACA
BULAN DESEMBER 2016

AKTIVA PASSIVA
PERKIRAAN JUMLAH PERKIRAAN
JUMLAH
 PD MITRA
CASH FLOW
BULAN DESEMBER 2016
 PD MITRA
JURNAL PENUTUP
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET

CREDIT
 PD MITRA
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

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
11800 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 Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing