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PT Cahaya Xii Akl SMK Kartini

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wahyudi yudi

1) The document contains cash payment, purchase, and sales journals for PT Cahaya for December 2018. It records cash payments to suppliers, purchases of inventory, cost of goods sold, and sales to customers. 2) Major transactions include purchases from PT Asoka and PT Barata totaling Rp76 million, cash payments to suppliers of Rp154 million, and sales to various stores totaling Rp180 million. 3) The document provides account numbers and balances to reconcile transactions and calculate profit of Rp26 million from sales of Rp51 million less cost of goods sold.

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Download as xlsx, pdf, or txt

PT Cahaya Xii Akl SMK Kartini

Uploaded by

wahyudi yudi
108 views40 pages
1) The document contains cash payment, purchase, and sales journals for PT Cahaya for December 2018. It records cash payments to suppliers, purchases of inventory, cost of goods sold, and sales to customers. 2) Major transactions include purchases from PT Asoka and PT Barata totaling Rp76 million, cash payments to suppliers of Rp154 million, and sales to various stores totaling Rp180 million. 3) The document provides account numbers and balances to reconcile transactions and calculate profit of Rp26 million from sales of Rp51 million less cost of goods sold.

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PT CAHAYA XII AKL SMK KARTINI

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1) The document contains cash payment, purchase, and sales journals for PT Cahaya for December 2018. It records cash payments to suppliers, purchases of inventory, cost of goods sold, and sales to customers. 2) Major transactions include purchases from PT Asoka and PT Barata totaling Rp76 million, cash payments to suppliers of Rp154 million, and sales to various stores totaling Rp180 million. 3) The document provides account numbers and balances to reconcile transactions and calculate profit of Rp26 million from sales of Rp51 million less cost of goods sold.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
Download as xlsx, pdf, or txt
108 views40 pages

PT Cahaya Xii Akl SMK Kartini

Uploaded by

wahyudi yudi
1) The document contains cash payment, purchase, and sales journals for PT Cahaya for December 2018. It records cash payments to suppliers, purchases of inventory, cost of goods sold, and sales to customers. 2) Major transactions include purchases from PT Asoka and PT Barata totaling Rp76 million, cash payments to suppliers of Rp154 million, and sales to various stores totaling Rp180 million. 3) The document provides account numbers and balances to reconcile transactions and calculate profit of Rp26 million from sales of Rp51 million less cost of goods sold.

Copyright:

© All Rights Reserved
Download as XLSX, PDF, TXT or read online from Scribd
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PT CAHAYA

CASH PAYMENT JOURNAL/ Buku Kas Pengeluaran


DECEMBER 2018
(in rupiah)
DEBIT
DATE INVOICE NO DESCRIPTION REF OTHERS
ACCOUNT PAYABLE
ACCOUNT ACC. NO TOTAL

DES 8 BKK12-1 PT CHARAKA Rp 88,000,000


10 BKK12-2 PT BHARATA JAYA Rp 22,000,000
20 BKK12-3 PT ASOKA Rp 44,000,000 LATE FEE EXP 62900 Rp 440,000
30 BKK12-4 CITY BANK CREDIT CARD 21110 Rp 8,400,000
BANK MANDIRI 22100 Rp 18,000,000
31 BKK12-5
BANK MANDIRI INTEREST EXP 91000 Rp 1,800,000
63100 Rp 8,815,000
31 BKK12-6 WAGES & SALARIES
GAJI KARYAWAN INCOME TAX 93000 Rp 185,000
31 BKK12-7 PEMEGANG KAS KECIL PETTY CASH 11120 Rp 4,500,000
TOTAL Rp 154,000,000 42,140,000
ACCOUNT NUMBER 21210

RECAPITULATION
NAMA:
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
KELAS :
21210 Rp 154,000,000 11110 Rp 194,380,000
62900 Rp 440,000 53000 Rp 1,760,000
21110 Rp 8,400,000
22100 Rp 18,000,000
91000 Rp 1,800,000
63100 Rp 8,815,000
93000 Rp 185,000
11120 Rp 4,500,000
TOTAL Rp 196,140,000 TOTAL Rp 196,140,000
CREDIT
OTHERS
CASH IN BANK
ACCOUNT ACC. NO TOTAL
PURCHASE
Rp 86,240,000 DISCOUNT 53000 Rp 1,760,000
Rp 22,000,000
Rp 44,400,000
Rp 8,400,000
Rp 19,800,000

Rp 9,000,000

Rp 4,500,000
Rp 194,380,000 Rp 1,760,000
11110
PT. CAHAYA
PURCHASE JOURNAL/ Jurnal Pembelian
DECEMBER, 2018
( in rupiah )
DEBIT CREDIT

DATE INVOICE NO DESCRIPTION REF MERCHANDISE ACCOUNT


VAT-IN FREIGHT IN
INVENTORY PAYABLE

DES 5 NP2-12 PT ASOKA Rp 30,000,000 Rp 3,000,000 Rp 3,300,000


13 L14-12 PT BARATA Rp 46,000,000 Rp 4,600,000 Rp 50,600,000
TOTAL Rp 76,000,000 Rp 7,600,000 Rp 83,600,000
ACCOUNT NUMBER 11310 21320 21210

RECAPITULATION
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
11310 Rp 76,000,000 21210 Rp 83,600,000
21320 Rp 7,600,000

TOTAL Rp 83,600,000 TOTAL Rp 83,600,000


PT. CAHAYA
GENERAL JOURNAL
DECEMBER 2018
( in rupiah )

DATE INVOICE DESCRIPTION POS REF DEBIT CREDIT

DES 2 FPJ12-1 Cost of Goods Sold 51100 Rp38,000,000


2018 Merchandise Inventory 11310 Rp38,000,000
NP2-12 Merchandise Inventory 11310 Rp 30,000,000
Cost of Goods Sold 51100 Rp 30,000,000
RNP3-12 Account payable 21210 Rp 4,400,000
Merchandise Inventory 11310 Rp 4,400,000
FPJ12-2 Cost of Goods Sold 51100 Rp 17,600,000
Merchandise Inventory 11310 Rp 17,600,000
NK12-1 Cost of Goods Sold 51100 Rp 18,000,000
Merchandise Inventory 11310 Rp 18,000,000
LI4-13 Merchandise Inventory 11310 Rp 46,000,000
Cost of Goods Sold 51100 Rp 46,000,000
FPJ12-3 Cost of Goods Sold 51100 Rp 22,000,000
Merchandise Inventory 11310 Rp 22,000,000
FPJ12-4 Cost of Goods Sold 51100 Rp 27,000,000
Merchandise Inventory 11310 Rp 27,000,000
TOTAL Rp203,000,000 Rp203,000,000

RECAPITULATION
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
51100 Rp 122,600,000 51100 Rp 76,000,000
11310 Rp 76,000,000 11310 Rp 127,000,000
21210 Rp 4,400,000
TOTAL Rp 203,000,000 TOTAL Rp 203,000,000
pembelian selisih
penjualan Rp 51,000,000 Rp 26,000,000
PT. CAHAYA
SALES JOURNAL/ Jurnal Penjualan
DECEMBER, 2018
( IN RUPIAH )
DEBIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT
RECEIVABLE
DES 2 FPJ12-1 TOKO ANDANI Rp 65,400,000
8 FPJ12-2 TOKO BAHANA Rp 30,220,000
14 FPJ12-3 TOKOCEMPAKA Rp 37,800,000
20 FPJ12-4 TOKO DHIRA Rp 47,000,000
TOTAL Rp 180,420,000
ACCOUNT NUMBER 11210

RECAPITULATION
DEBIT
ACC.NO
11210

TOTAL
njualan

CREDIT
SALES OF
PPN OUTCOME FREIGHT OUT
MERCHANDISE
Rp 59,000,000 Rp 5,900,000 500,000
Rp 27,200,000 Rp 2,720,000 300,000
Rp 34,000,000 Rp 3,400,000 400,000
Rp 42,000,000 Rp 4,200,000 800,000
Rp 162,200,000 Rp 16,220,000 2,000,000
411000 21310 42100

RECAPITULATION
DEBIT KREDIT
TOTAL ACC.NO TOTAL
Rp 180,420,000 411000 Rp 162,200,000
21310 Rp 16,220,000
42100 Rp 2,000,000
Rp 180,420,000 TOTAL Rp 180,420,000
PT. CAHAYA
PETTY CASH/ Kas Ditangan
DECEMBER, 2018
(IN RUPIAH )
EVIDANCE DEBIT
DATE DESCRIPTION
NO ACCOUNT ACC.NO TOTAL
Advertising
DES 2 V12-1 Percetakan Perdana Expense 6-100 Rp 900,000
Perlengkapan Toko Neo
V12-2 Supplies
DES 4 Grafika 1-1320 Rp 950,000
5 VKK 12-3 PT. TELKOM Telepon Expense 6-1220 Rp 750,000
7 VKK 12-4 PT. PLN Accrued Expense 2-1211 Rp 850,000
8 VKK 12-5 PDAM Accrued Expense 2-1211 Rp 600,000
Maintenance and
16 VKK 12-6 SERVICE ''BENHUR' repair expense 62500 Rp 900,000
TOTAL
ACCOUNT NUMBER

RECAPITULATION
DEBIT KREDIT
ACC.NO TOTAL ACC.NO

TOTAL TOTAL
CREDIT
PETTY CASH

Rp 900,000

Rp 950,000
Rp 750,000
Rp 850,000
Rp 600,000

Rp 900,000
Rp 4,950,000

TION
KREDIT
TOTAL
CASH RECEIPT JOURNAL/ Jurnal Penerimaan Kas
DECEMBER 2018
( in rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION REF OTHERS ACCOUNT OTHERS
CASH IN BANK
ACCOUNT ACC.NO TOTAL RECEIVABLE ACCOUNT ACC.NO TOTAL
DES 5 BKM12-1 TOKO DHIRA Rp 32,670,000 Sales Discount 42300 Rp 330,000 Rp 33,000,000
Sales of
11 BKM 12-2 TUAN SUYOKO Rp 146,000,000 Merchandise 41100 Rp 146,000,000
12 BKM 12-3 TOKO BAHANA Rp 33,000,000 Rp 33,000,000

TOTAL Rp 211,670,000 Rp 330,000 Rp 66,000,000 Rp 146,000,000


ACCOUNT NUMBER 11110 42300 11210 41100

RECAPITULATION
DEBIT KREDIT
ACC.NO TOTAL ACC.NO TOTAL
11110 Rp 211,670,000 11210 Rp 66,000,000
42300 Rp 330,000 41100 Rp 146,000,000
TOTAL Rp 212,000,000 TOTAL Rp 212,000,000
PT. CAHAYA
INVENTORY CARD
DECEMBER, 2018
NAME : ACCU CHEK
KODE : AU-N08
(IN RUPIAH )
EVIDENCE IN
DATE DESCRIPTION
NO UNIT PRICE TOTAL
DEC 1 SALDO
2 TOKO NDINI
5 PT. ASOKA Rp 1,000,000 Rp 18,000,000
5 PT. ASOKA/RETUR
8 TOKO BAHANA
9 TOKO PANANJUNG
13 PT. BHARATA Rp 1,000,000 Rp 22,000,000
14 TOKO CEMPAKA
20 TOKO DHIRA
. CAHAYA
NTORY CARD
MBER, 2018

OUT BALANCE
UNIT PRICE TOTAL UNIT PRICE TOTAL
80 Rp 1,000,000 Rp 80,000,000
20 Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
78 Rp 1,000,000 Rp 78,000,000
2 Rp 1,000,000 Rp 2,000,000 76 Rp 1,000,000 Rp 76,000,000
8 Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
6 Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
84 Rp 1,000,000 Rp 84,000,000
10 Rp 1,000,000 Rp 1,000,000 74 Rp 1,000,000 Rp 74,000,000
15 Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000 Rp 59,000,000
PT. CAHAYA
INVENTORY CARD
DECEMBER, 2018
NAME: AXONE
KODE : AU-N08
(in rupiah)
IN O
DATE EVIDENCE NO DESCRIPTION
UNIT PRICE TOTAL UNIT
DES 1 SALDO
2 TOKO NDINI 20
5 PT. ASOKA 18 Rp 1,000,000 Rp 18,000,000
5 PT. ASOKA/RETUR 2
8 TOKO BAHANA 8
9 TOKO PANANJUNG 6
18 PT. BHARATA 22 Rp 1,000,000 Rp 22,000,000
14 TOKO CEMPAKA 10
20 TOKO DHIRA 15
AYA
Y CARD
R, 2018

OUT BALANCE
PRICE TOTAL UNIT PRICE TOTAL
80 Rp 1,000,000 Rp 80,000,000
Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
78 Rp 1,000,000 Rp 78,000,000
Rp 1,000,000 Rp 2,000,000 76 Rp 1,000,000 Rp 76,000,000
Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
84 Rp 1,000,000 Rp 84,000,000
Rp 1,000,000 Rp 1,000,000 74 Rp 1,000,000 Rp 74,000,000
Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000 Rp 59,000,000
BUKU BESAR
PT CAHAYA
PERIODE DECEMBER 2018

NAME: CASH IN BANK


DATE DESCRIPTION REF DEBET KREDIT
DEC 31 SALDO
J PENRM KAS Rp 211,670,000
JPGL K Rp 194,380,000

NAME: PETTY CASH


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PETTY CASH Rp 4,950,000
CASH PAYMENT.J Rp 4,500,000

NAME: ACCOUNT RECEIVABLE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
J.PJ Rp 180,420,000
J. PENRM. KAS Rp 66,000,000
J. PENGL.KAS Rp 4,500,000

NAME: ALLOWANCE FOR DOUBTFUL DEBT


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: MERCHANDISE INVENTORY


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PURCHS.J Rp 76,000,000
JU Rp 127,000,000
JU Rp 76,000,000

NAME: SUPPLIES
DATE DESCRIPTION REF DEBET KREDIT
SALDO
PETTY CASH Rp 950,000

NAME: PREPAID RENT


DATE DESCRIPTION REF DEBET KREDIT
SALDO
NAME: PREPAID INSURANCE
DATE DESCRIPTION REF DEBET KREDIT

NAME: STOCK INVESMENT


DATE DESCRIPTION REF DEBET KREDIT

NAME: LAND
DATE DESCRIPTION REF DEBET KREDIT

NAME: BUILDING A COS


DATE DESCRIPTION REF DEBET KREDIT

NAME: BUILDING ACCUMULATED DEPR


DATE DESCRIPTION REF DEBET KREDIT

NAME: VEHICLE AT COST


DATE DESCRIPTION REF DEBET KREDIT

NAME: VEHICLE ACCUM DEP


DATE DESCRIPTION REF DEBET KREDIT

NAME: EQUIPMENT
DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: EQUIPMENT ACCUM DEP


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: CREDIT CARD


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMENT Rp 8,400,000
NAME: ACCOUNT PAYABLE
DATE DESCRIPTION REF DEBET KREDIT
SALDO
J.PB Rp 83,600,000
JU Rp 4,400,000
J.CASH PAYMENT Rp 154,000,000

NAME: ACCRUAD EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PETTY CASH Rp 1,450,000

NAME: PPN OUTCOME


DATE DESCRIPTION REF DEBET KREDIT
SALDO
SALES JOURNAL Rp 16,220,000

NAME: PPN INCOME


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PURCHS.J Rp 7,600,000

NAME: BANK MANDIRI LOAN


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMENT.J Rp 18,000,000

NAME: COMMON STOCK


DATE DESCRIPTION REF DEBET KREDIT

SALDO

NAME: RETAINED EARNING


DATE DESCRIPTION REF DEBET KREDIT

SALDO

NAME: SALES OF MERCHANDISE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
SALES.J Rp 162,200,000
CASH RECEIPT Rp 146,000,000

NAME: FREIGHT COLLESTED


DATE DESCRIPTION REF DEBET KREDIT
SALDO
SALES. J 2,000,000

NAME: LATE FEE COLECTED


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: SALES DISCOUNT


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH RECEIPT Rp 330,000

NAME: COST OF GOOD SOLD


DATE DESCRIPTION REF DEBET KREDIT
SALDO
JU Rp 122,600,000 Rp 76,000,000

NAME: FREIGHT PAID


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: PURCHASE DISCOUNT


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMENT Rp 1,760,000

NAME: UTILITY EXPENE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: ADVERTISING EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PETTY CASH Rp 900,000

NAME: IN STORE PROMOTION EXP


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: TELEPONE EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PETTY CASH Rp 750,000

NAME: RENT EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: SUPPLIES EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: MAINTENANCE AND REPAIR EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
PETTY CASH Rp 900,000

NAME: BAD DEBT EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: DEPRECATION EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: INSURANCE EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: LATE FEE EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMET Rp 440,000

NAME: WAGES& SALARIES


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMENT Rp 8,815,000
NAME: INTEREST INCOME
DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: DEVIDEND INCOME


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: INTEREST EXPENSE


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMENT Rp 1,800,000

NAME: BANK SERVICE CHARGE


DATE DESCRIPTION REF DEBET KREDIT
SALDO

NAME: INCOME TAX EXP


DATE DESCRIPTION REF DEBET KREDIT
SALDO
CASH PAYMENT Rp 185,000
R

ER 2018

NO AKUN. 11110
SALDO
DEBET KREDIT
Rp 276,120,000
Rp 487,790,000
Rp 293,410,000

NO AKUN. 11120
SALDO
DEBET KREDIT
Rp 6,000,000
Rp 1,050,000
Rp 5,550,000

NO AKUN. 11210
SALDO
DEBET KREDIT
Rp 110,000,000
Rp 290,420,000
Rp 224,420,000
Rp 228,920,000

NO AKUN. 11220
SALDO
DEBET KREDIT
Rp 7,200,000

NO AKUN. 11310
SALDO
DEBET KREDIT
Rp 164,000,000
Rp 240,000,000
Rp 113,000,000
Rp 189,000,000

NO AKUN. 11320
SALDO
DEBET KREDIT
Rp 13,600,000
Rp 14,550,000

NO AKUN. 11410
SALDO
DEBET KREDIT
Rp 3,000,000
NO AKUN. 11420
SALDO
DEBET KREDIT
Rp 8,000,000

NO AKUN. 12100
SALDO
DEBET KREDIT
Rp 670,000,000

NO AKUN. 13100
SALDO
DEBET KREDIT
Rp 550,000,000

NO AKUN. 13210
SALDO
DEBET KREDIT
Rp 320,000,000

NO AKUN. 13220
SALDO
DEBET KREDIT
Rp 30,500,000

NO AKUN. 13301
SALDO
DEBET KREDIT
Rp 160,000,000

NO AKUN. 13302
SALDO
DEBET KREDIT
Rp 10,000,000

NO AKUN. 13401
SALDO
DEBET KREDIT
Rp 130,000,000

NO AKUN. 13402
SALDO
DEBET KREDIT
Rp 43,000,000

NO AKUN. 21110
SALDO
DEBET KREDIT
Rp 8,400,000
Rp -
NO AKUN. 21210
SALDO
DEBET KREDIT
Rp 154,000,000
Rp 237,600,000
Rp 233,200,000
Rp 79,200,000

NO AKUN. 21211
SALDO
DEBET KREDIT
Rp 2,600,000
Rp 1,150,000

NO AKUN. 21310
SALDO
DEBET KREDIT
Rp 147,400,000
Rp 163,620,000

21320
SALDO
DEBET KREDIT
Rp 112,200,000
Rp 119,800,000

22100
SALDO
DEBET KREDIT
Rp 200,000,000
Rp 182,000,000

NO AKUN. 31100
SALDO
DEBET KREDIT
Rp 1,580,000,000

NO AKUN. 31200
SALDO
DEBET KREDIT
Rp 106,000,000

NO AKUN. 41100
SALDO
DEBET KREDIT
Rp 1,109,000,000
Rp 1,271,200,000
Rp 1,417,200,000

NO AKUN. 42100
SALDO
DEBET KREDIT
Rp 15,000,000
Rp 17,000,000

NO AKUN. 42200
SALDO
DEBET KREDIT

NO AKUN. 42300
SALDO
DEBET KREDIT
Rp 17,000,000
Rp 17,330,000

NO AKUN. 51100
SALDO
DEBET KREDIT
Rp 646,880,000
Rp 693,480,000

NO AKUN. 52000
SALDO
DEBET KREDIT
Rp 2,440,000

NO AKUN. 53000
SALDO
DEBET KREDIT
Rp 2,180,000
Rp 3,940,000

NO AKUN. 61100
SALDO
DEBET KREDIT
Rp 14,400,000

NO AKUN. 61200
SALDO
DEBET KREDIT
Rp 28,000,000
Rp 28,900,000

NO AKUN. Rp 62,100
SALDO
DEBET KREDIT
Rp 16,000,000

NO AKUN. Rp 62,200
SALDO
DEBET KREDIT
Rp 10,800,000
Rp 11,550,000

NO AKUN. 62300
SALDO
DEBET KREDIT
Rp 25,000,000

NO AKUN. 62400
SALDO
DEBET KREDIT
Rp 15,200,000

NO AKUN. 62500
SALDO
DEBET KREDIT
Rp 20,000,000
Rp 20,900,000

NO AKUN. 62600
SALDO
DEBET KREDIT
Rp 4,000,000

NO AKUN. 62700
SALDO
DEBET KREDIT
Rp 27,500,000

62800
SALDO
DEBET KREDIT
Rp 13,000,000

NO AKUN. 62900
SALDO
DEBET KREDIT

Rp 440,000

NO AKUN. 63100
SALDO
DEBET KREDIT
53,000,000
61,815,000
NO AKUN. 81000
SALDO
DEBET KREDIT
7,000,000

NO AKUN. 82000
SALDO
DEBET KREDIT
17,000,000

NO AKUN. 81000
SALDO
DEBET KREDIT
8,140,000
9,940,000

NO AKUN. 92000
SALDO
DEBET KREDIT
15,000,000

NO AKUN. 93000
SALDO
DEBET KREDIT

185,000
NERACA SALDO
PT CAHAYA
PERIODE DECEMBER 2018

NO AKUN NAMA AKUN

11110 CASH IN BANK Kas di Bank


11120 PETTY CASH Kas di tangan
11210 ACCOUNT RECEIVABLE Piutang Dagang
11220 ALLOWANCE FOR DOUBTFUL DEBT Penyisihan kerugian piutang
11310 MERCHANDISE INVENTORY Persediaan Barang Dagang
11320 SUPPLIES Perlengkapan
11410 PREPAID RENT Asuransi Dibayar di Muka
11420 PREPAID INSURANCE Sewa dibayar dimuka
12100 STOCK INVESMENT Investasi
13100 LAND Tanah
13210 BUILDING A COST Beban Sewa Bangunan
13220 BUILDING ACCUMULATED DEPR Akumulasi Penyusutan Bangunan
13301 VEHICLE AT COST Beban Kendaraan
13302 VEHICLE ACCUM DEP Akumulasi Penyusutan Kendaraan
13401 EQUIPMENT Peralatan
13402 EQUIPMENT ACCUM DEP Akumulasi Penyusutan Peralatan
21110 CREDIT CARD Kartu Kredit
21210 ACCOUNT PAYABLE Hutang usaha
21211 ACCRUAD EXPENSE Beban Utang yang harus dibayar
21310 PPN OUTCOME PPN Pengeluaran
21320 PPN INCOME PPN Pendapatan
22100 BANK MANDIRI LOAN Pinjaman Bank Mandiri
31100 COMMON STOCK Saham Biasa
31200 RETAINED EARNING Laba Ditahan
41100 SALES OF MERCHANDISE Penjualan Barang
42100 FREIGHT COLLESTED Beban Angkut Pengiriman Barang
42200 LATE FEE COLECTED Pendapatan Denda
42300 SALES DISCOUNT Potongan Penjualan
51100 COST OF GOOD SOLD Harga Pokok Penjualan
52000 FREIGHT PAID Beban Transportasi Pembelian
53000 PURCHASE DISCOUNT Diskon Pembelian
61100 UTILITY EXPENE Beban Lain-lain
61200 ADVERTISING EXPENSE Beban Iklan
62100 IN STORE PROMOTION EXP Beban Promosi
62200 TELEPONE EXPENSE Biaya Telepon
62300 RENT EXPENSE Biaya Sewa
62400 SUPPLIES EXPENSE Beban Persediaan
62500 MAINTENANCE AND REPAIR EXPENSE Biaya Pemeliharaan dan Perbaikan
62600 BAD DEBT EXPENSE biaya pemeliharaan telepon
62700 DEPRECATION EXPENSE Beban Peralatan
62800 INSURANCE EXPENSE Beban Asuransi
62900 LATE FEE EXPENSE Beban Denda
63100 WAGES& SALARIES Beban Gaji
81000 INTEREST INCOME Pendapatan Bunga
82000 DEVIDEND INCOME Pendapatan Deviden
91000 INTEREST EXPENSE Beban Bunga
92000 BANK SERVICE CHARGE Beban Administrasi Bank
93000 INCOME TAX EXP Beban Pajak Penghasilan
TOTAL
NERACA SALDO
PT CAHAYA
PERIODE DECEMBER 2018

JUMLAH
DEBIT KREDIT
Rp 293,410,000
Rp 5,550,000
Rp 224,420,000
Rp 7,200,000
Rp 189,000,000
Rp 14,550,000
3,000,000
8,000,000
670,000,000
550,000,000
320,000,000
30,500,000
160,000,000
10,000,000
130,000,000
43,000,000
-
79,200,000
Rp 1,150,000
Rp 163,620,000
Rp 119,800,000
Rp 182,000,000
Rp 1,580,000,000
Rp 106,000,000
Rp 1,417,200,000
Rp 17,000,000

Rp 17,330,000
Rp 693,480,000
Rp 2,440,000
Rp 3,940,000
Rp 14,400,000
Rp 28,900,000
Rp 16,000,000
Rp 11,550,000
Rp 25,000,000
Rp 15,200,000
Rp 20,900,000
Rp 4,000,000
Rp 27,500,000
Rp 13,000,000
440,000
61,815,000
7,000,000
17,000,000
9,940,000
15,000,000
185,000
3,664,810,000 3,664,810,000
IKHTISAR L/R
PT. CAHAYA
PERIODE DECEMBER 2018

TGL Keterangan DEBIT KREDIT


31 Des Beban Asuransi Rp2,000,000
Asuransi dibayar dimuka Rp2,000,000
31 Des Beban Penyusutan Peralatan Rp3,500,000
Akumulasi Penyusutan Peralatan Rp3,500,000
31 Des Beban Gaji Rp7,500,000
Utang Gaji Rp7,500,000
31 Des Ikhtisar Laba Rugi Rp164,000,000
Persediaan Barang Dagang Awal Rp164,000,000
31 Des Persediaan Barang Dagang Akhir Rp189,000,000
Ikhtisar Laba Rugi Rp189,000,000
TOTAL Rp366,000,000 Rp366,000,000
Soal Jurnal Penyesuaian Pada tanggal 31 Desember
1. beban asuransi yang harus dibayar PT CAHAYA , Sebesar Rp. 12.000.000
2. Peralatan yang dipakai sebesar Rp. 3.500.000

4. Beban gaji karyawan sebesar Rp. 7.500.000

Jurnal Penyesuaian
Per 31 Des 2018
Tgl Ket Debit
31 Des Harga pokok penjualan Rp242,440,000
Persediaan barang dagang awal
Pembelian
Beban angkut pembelian
31 Des Persediaan barang dagang akhir Rp189,000,000
Retur pembelian
Diskon pembelian Rp3,940,000
Harga pokok penjualan
31 Des Beban Bayar Dimuka Rp2,000,000
Asuransi dibayar dimuka
31 Des Beban Penyusutan Peralatan Rp3,500,000
Akumulasi Penyusutan Peralatan
31 Des Beban Gaji Rp7,500,000
Utang Gaji
TOTAL Rp440,880,000
Kredit

Rp164,000,000
Rp76,000,000
Rp2,440,000

Rp192,940,000

Rp2,000,000

Rp3,500,000

Rp7,500,000
Rp440,880,000
Neraca Saldo
No Nama Akun
Debit
110 Kas di Bank Rp 293,410,000
112 Kas di tangan Rp 5,550,000
115 Piutang Dagang Rp 224,420,000
116 Penyisihan kerugian piutang
117 Persediaan Barang Dagang Rp 189,000,000
123 Perlengkapan Rp 14,550,000
124 Asuransi Dibayar di Muka 3,000,000
210 Sewa dibayar dimuka 8,000,000
Utang Gaji
211 Investasi 670,000,000
303 Tanah 550,000,000
303 Ikhtisar Laba Rugi
310 Beban Sewa Bangunan 320,000,000
311 Akumulasi Penyusutan Bangunan
410 Beban Kendaraan 160,000,000
411 Akumulasi Penyusutan Kendaraan
412 Peralatan 130,000,000
510 Akumulasi Penyusutan Peralatan
511 Kartu Kredit
512 Hutang usaha
Beban Utang yang harus dibayar
514 PPN Pengeluaran
520 PPN Pendapatan Rp 119,800,000
521 Pinjaman Bank Mandiri
522 Saham Biasa
522 Laba Ditahan
523 Penjualan Barang
530 Beban Angkut Pengiriman Barang
532 Pendapatan Denda Rp -
531 Potongan Penjualan Rp 17,330,000
539 Harga Pokok Penjualan Rp 693,480,000
Beban Transportasi Pembelian Rp 2,440,000
Diskon Pembelian
Beban Lain-lain Rp 14,400,000
Beban Iklan Rp 28,900,000
Beban Promosi Rp 16,000,000
Biaya Telepon Rp 11,550,000
Biaya Sewa Rp 25,000,000
Beban Persediaan Rp 15,200,000
Biaya Pemeliharaan dan Perbaikan Rp 20,900,000
biaya pemeliharaan telepon Rp 4,000,000
Beban Peralatan Rp 27,500,000
Beban Asuransi Rp 13,000,000
Beban Denda 440,000
Beban Penyusutan Peralatan
Beban Gaji 61,815,000
Pendapatan Bunga
Pendapatan Deviden
Beban Bunga 9,940,000
Beban Administrasi Bank 15,000,000
Beban Pajak Penghasilan 185,000
Jumlah Rp 3,664,810,000
Laba Bersih
;;;
Kertas Kerja
Per 31 Des 2018
Neraca Saldo Penyesuaian NSD
Kredit Debit Kredit Debit Kredit
Rp 293,410,000
Rp 5,550,000
Rp 224,420,000
Rp 7,200,000 Rp7,200,000
Rp189,000,000 Rp164,000,000 Rp 189,000,000
Rp 14,550,000
Rp2,000,000 Rp 1,000,000
Rp 8,000,000
Rp7,500,000 Rp7,500,000
Rp 670,000,000
Rp 550,000,000
Rp164,000,000 Rp189,000,000 Rp 164,000,000 Rp189,000,000
Rp 320,000,000
30,500,000 Rp - Rp30,500,000
Rp 160,000,000
10,000,000 Rp - Rp10,000,000
Rp 130,000,000
43,000,000 Rp3,500,000 Rp - Rp46,500,000
Rp -
Rp79,200,000 Rp - Rp79,200,000
Rp1,150,000 Rp - Rp1,150,000
Rp163,620,000 Rp - Rp163,620,000
Rp 119,800,000
Rp 182,000,000 Rp - Rp182,000,000
Rp 1,580,000,000 Rp - Rp1,580,000,000
Rp 106,000,000 Rp - Rp106,000,000
Rp 1,417,200,000 Rp - Rp1,417,200,000
Rp 17,000,000 Rp - Rp17,000,000
Rp -
Rp 17,330,000
Rp 693,480,000
Rp 2,440,000
Rp 3,940,000 Rp - Rp3,940,000
Rp 14,400,000
Rp 28,900,000
Rp 16,000,000
Rp 11,550,000
Rp 25,000,000
Rp 15,200,000
Rp 20,900,000
Rp 4,000,000
Rp 27,500,000
Rp2,000,000 Rp 15,000,000
Rp 440,000
Rp3,500,000 Rp 3,500,000
Rp7,500,000 Rp 69,315,000
7,000,000 Rp - Rp7,000,000
17,000,000 Rp - Rp17,000,000
Rp 9,940,000
Rp 15,000,000
Rp 185,000
Rp 3,664,810,000 366,000,000 Rp 366,000,000 Rp 3,839,810,000 Rp 3,864,810,000
Laba Bersih

Rp (25,000,000)
Laba Rugi Neraca
Debit Kredit Debit Kredit
Rp 293,410,000
Rp 5,550,000
Rp 224,420,000
Rp -
Rp 189,000,000
Rp 14,550,000
Rp -
Rp -

Rp -

Rp 164,000,000 189000000
Rp 320,000,000 Rp -
Rp -
Rp 160,000,000

Rp1,417,200,000
Rp17,000,000

Rp 17,330,000

Rp 2,440,000
Rp 3,940,000
Rp 661,330,000 Rp 189,000,000 Rp 726,930,000 Rp -
Rp (472,330,000) Rp 726,930,000
Rp 189,000,000 Rp 189,000,000 Rp 726,930,000 Rp 726,930,000

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