PT PRIMA ELEKTRONIK

SALES JOURNAL (Rp000)

December-15

Date Invoice No. Description Ref Dr. COGS (Dr.)/

Acc Rec MI (Cr,)
3 F-12/01 PT Karya Sejati P Rp 70,670 Rp 57,800
10 F-12/02 Toko Citra P Rp 82,225 Rp 67,200
24 F-12/03 Toko Persada P Rp 76,230 Rp 63,550
27 F-12/04 Toko Citra P Rp 137,050 Rp 113,870

Rp 366,175 Rp 302,420

RECAPITULATION
DEBIT
Acc. No Amount
1-1300 Rp 366,175
5-1100 Rp 302,420

Rp 668,595
 Credit
Sales of MI PPN Outcome Freight Collected
Rp 64,200 Rp 6,420 Rp 50
Rp 74,700 Rp 7,470 Rp 55
Rp 69,300 Rp 6,930
Rp 124,500 Rp 12,450 Rp 100

Rp 332,700 Rp 33,270 Rp 205

RECAPITULATION
CREDIT
Acc. No Amount
1-1500 Rp 302,420
4-1100 Rp 332,700
2-1600 Rp 33,270
4-1200 Rp 205

Rp 668,595
PT PRIMA ELEKTRONIK
CASH RECEIPTS JOURNAL (Rp000)
December-15

Date Invoice No. Description Ref Debit

Cash in Bank Sales Discount
2 BKM12-1 PT Karya Sejati P Rp 92,708 Rp 1,892
15 BKM12-2 Toko Indah P Rp 118,800
16 NK-01 Cash Sale P Rp 116,215

27 BKM12-3 Accounts Receivable Written Off P Rp 3,450

29 BKM12-4 Toko Persada P Rp 84,436

Rp 415,609 Rp 1,892

RECAPITULATION
DEBIT
Acc. No Amount
1-1100 Rp 415,609
4-1300 Rp 1,892
5-1100 Rp 98,200

Rp 515,701
 Debit Credit
Acc. No. Amount A/R Acc. No. Amount
2-1300 Rp 94,600
Rp 118,800
5-1100 Rp 98,200 4-1100 Rp 105,600
2-1600 Rp 10,560
1-1500 Rp 98,200
4-1200 Rp 55
1-1400 Rp 3,450
Rp 83,600 8-1300 Rp 836

Rp 98,200 Rp 297,000 Rp 218,701

RECAPITULATION
CREDIT
Acc. No Amount
1-1300 Rp 297,000
4-1100 Rp 105,600
2-1600 Rp 10,560
1-1500 Rp 98,200
4-1200 Rp 55
1-1400 Rp 3,450
8-1300 Rp 836

Rp 515,701
PT PRIMA ELEKTRONIK
PURCHASE JOURNAL (Rp000)
December-15

Date Invoice No. Description Ref Debit

MI PPN Income Freight Paid
6 FG. 12760 PT Galaxy Elektronik P Rp 81,000 Rp 8,100 Rp 35
19 F.Jy.3155 PT. Jaya Elektronik P Rp 63,750 Rp 6,375 Rp 45
23 PE.1602 PT. Planet Elektronik P Rp 95,030 Rp 9,503 Rp 45

Rp 239,780 Rp 23,978 Rp 125

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No
1-1500 Rp 239,780 2-1200
2-1700 Rp 23,978
5-1200 Rp 125

Rp 263,883
 Credit
A/P
Rp 89,135
Rp 70,170
Rp 104,578

Rp 263,883

ON
CREDIT
Amount
Rp 263,883

Rp 263,883
PT PRIMA ELEKTRONIK
CASH DISBURSEMENT JOURNAL
December-15

Debit
Date Invoice No. Description Ref Other
A/P
Acc. No.
1 BKK12-1 Employee Salary P 2-1300
10 BKK12-2 PT Galaxy Elektronik P Rp 85,800
17 BKK-12-3 Dividend Payable P 2-1800
19 BKK-12-4 Paying Debt Card P 2-1100
20 BKK12-5 Paying Debt Card P 2-2100
9-1100
30 BKK-12-6 Refill Petty Cash P 6-1100
2-1300
2-1300
1-1600
6-1500

Rp 85,800

RECAPITULATION
DEBIT
Acc. No Amount
2-1200 Rp 85,800
2-1300 Rp 10,800
2-1800 Rp 3,500
2-1100 Rp 5,500
2-2100 Rp 25,000
9-1100 Rp 2,500
6-1100 Rp 825
1-1600 Rp 700
6-1500 Rp 875

Rp 135,500
ebit Credit
Other Other
Cash in Bank
Amount Acc. No. Amount
Rp 9,500 Rp 9,500
Rp 85,800
Rp 3,500 Rp 3,500
Rp 5,500 Rp 5,500
Rp 25,000 Rp 27,500
Rp 2,500
Rp 825 Rp 3,700
Rp 700
Rp 600
Rp 700
Rp 875

Rp 49,700 Rp 135,500

RECAPITULATION
CREDIT
Acc. No Amount
1-1100 Rp 135,500

Rp 135,500
PT PRIMA ELEKTRONIK
GENERAL JOURNAL
December-15

Date Doc. No. Description Ref Debit Credit

8 BM12-1 Account Payable P Rp 14,520
PPN Income P Rp 1,320
Merchandise Inventory P Rp 13,200

14 NK-12-1 Sales Return P Rp 10,500

PPN Outcome P Rp 1,050
Account Receivable P Rp 11,550
Merchandise Inventory P Rp 9,400
Cost Of Goods Sold P Rp 9,400

Rp 35,470 Rp 35,470

RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No
2-1200 Rp 14,520 2-1700
4-1400 Rp 10,500 1-1500
2-1600 Rp 1,050 1-1300
1-1500 Rp 9,400 5-1100

35,470
ON
CREDIT
Amount
Rp 1,320
Rp 13,200
Rp 11,550
Rp 9,400

35,470
PT PRIMA ELEKTRONIK
PETTY CASH
December-15

Date Invoice No. Description Debit

Acc. No. Amount
1 VKK12-1 Advertising Expense 6-1100 Rp 825
2 VKK12-2 Telephone, Water, and Electricity Expense 2-1300 Rp 700
4 VKK12-3 Telephone, Water, and Electricity Expense 2-1300 Rp 600
4 VKK12-4 Store Supplies 1-1600 Rp 700
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 875

Rp 3,700

RECAPITULATION
DEBIT
Acc. No Amount
6-1100 Rp 825
2-1300 Rp 700
2-1300 Rp 600
1-1600 Rp 700
6-1500 Rp 875

Rp 3,700
 Credit
Petty Cash
Rp 825
Rp 700
Rp 600
Rp 700
Rp 875

Rp 3,700

RECAPITULATION
CREDIT
Acc. No Amount
1-1200 Rp 3,700

Rp 3,700
PT PRIMA ELEKTRONIK
INVENTORY CARD
December-15

PAC 07VD AC 400 WATT

Invoice No. Description IN
Date
Quantity Price Amount
Dec 1 Beginning Balance
2015 3 F-12/01 Sales
7 FG.12760 Purchase 15 Rp 3,000 Rp 45,000

9 BM12-1 Purchase Return -2 Rp 3,000 -Rp 6,000

10 F-12/02 Sales

11 NK12-1 Sales Return

16 NK-01 Cash Sales

19 F.Jy.3155 Purchase 8 Rp 2,950 Rp 23,600

23 PE.1602 Purchase 14 Rp 2,920 Rp 40,880

24 F-12/03 Sales

27 F-12/03 Sales

PAC 05WD AC 690 WATT

Invoice No. Description IN
Date
Quantity Price Amount
Dec 1 Beginning Balance
2015 3 F-12/01 Sales
7 FG.12760 Purchase 10 Rp 3,600 Rp 36,000
8 BM12-1 Purchase Return -2 Rp 3,600 -Rp 7,200
10 NK12-1 Sales
11 NK-01 Sales Return
16 NK-01 Cash Sales
19 F.Jy.3155 Purchase 11 Rp 3,650 Rp 40,150

23 PE.1602 Purchase 15 Rp 3,610 Rp 54,150

24 F-12/03 Sales

27 F-12/04 Sales
 OUT BALANCE
Quantity Price Amount Quantity Price Amount
40 Rp 2,900 Rp 116,000
10 Rp 2,900 Rp 29,000 30 Rp 2,900 Rp 87,000
30 Rp 2,900 Rp 87,000
15 Rp 3,000 Rp 45,000
30 Rp 2,900 Rp 87,000
13 Rp 3,000 Rp 39,000
12 Rp 2,900 Rp 34,800 18 Rp 2,900 Rp 52,200
13 Rp 3,000 Rp 39,000
-2 Rp 2,900 -Rp 5,800 20 Rp 2,900 Rp 58,000
13 Rp 3,000 Rp 39,000
14 Rp 2,900 Rp 40,600 6 Rp 2,900 Rp 17,400
13 Rp 3,000 Rp 39,000
6 Rp 2,900 Rp 17,400
13 Rp 3,000 Rp 39,000
8 Rp 2,950 Rp 23,600
6 Rp 2,900 Rp 17,400
13 Rp 3,000 Rp 39,000
8 Rp 2,950 Rp 23,600
14 Rp 2,920 Rp 40,880
6 Rp 2,900 Rp 17,400 11 Rp 3,000 Rp 33,000
2 Rp 3,000 Rp 6,000 8 Rp 2,950 Rp 23,600
14 Rp 2,920 Rp 40,880
11 Rp 3,000 Rp 33,000 13 Rp 2,920 Rp 37,960
8 Rp 2,950 Rp 23,600
1 Rp 2,920 Rp 2,920

Rp 37,960

OUT BALANCE
Quantity Price Amount Quantity Price Amount
43 Rp 3,600 Rp 154,800
8 Rp 3,600 Rp 28,800 35 Rp 3,600 Rp 126,000
45 Rp 3,600 Rp 162,000
43 Rp 3,600 Rp 154,800
9 Rp 3,600 Rp 32,400 34 Rp 3,600 Rp 122,400
-1 Rp 3,600 -Rp 3,600 35 Rp 3,600 Rp 126,000
16 Rp 3,600 Rp 57,600 19 Rp 3,600 Rp 68,400
19 Rp 3,600 Rp 68,400
11 Rp 3,650 Rp 40,150
19 Rp 3,600 Rp 68,400
11 Rp 3,650 Rp 40,150
15 Rp 3,610 Rp 54,150
11 Rp 3,600 Rp 39,600 8 Rp 3,600 Rp 28,800
11 Rp 3,650 Rp 40,150
15 Rp 3,610 Rp 54,150
8 Rp 3,600 Rp 28,800 4 Rp 3,650 Rp 14,600
7 Rp 3,650 Rp 25,550 15 Rp 3,610 Rp 54,150

Rp 68,750
PT PRIMA ELEKTRONIK
GENERAL LEDGER
December-15

Cash in Bank 1-1100

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 122,431,700

31-Dec 15 Cash Receipt Journal Rp 415,609,000
31-Dec 15 Cash Disbursment Journal

Petty Cash 1-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 5,000,000

31-Dec 15 Petty Cash

Accounts Receivable 1-1300

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 389,400,000

31-Dec 15 Cash Receipt Journal
31-Dec 15 Sales Journal Rp 366,175,000
31-Dec 15 General Journal

Allowance for Doubtful Debt 1-1400

Description Ref
Date Debit

1-Dec 15 Trial Balance

31-Dec 15 Cash Receipt Journal
Merchandise Inventory 1-1500
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 270,800,000

31-Dec 15 Cash Receipt Journal
31-Dec 15 Purchase Journal Rp 239,978,000
31-Dec 15 Sales Journal
31-Dec 15 General Journal
31-Dec 15 General Journal Rp 9,400,000

Store Supplies 1-1600

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 5,780,000

31-Dec 15 Cash Disbursment Journal Rp 700,000
31-Dec 15 Petty Cash Rp 1,300,000

Prepaid Rent 1-1700

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 4,000,000

Prepaid Insurance 1-1800

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 5,400,000

Prepaid Income Tax Dec-99

Description Ref
Date Debit
 Date Debit

1-Dec 15 Trial Balance Rp 31,378,600

Stock Investment Jan-00

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 135,000,000

Land 1-3100
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 192,500,000

Building at Cost 1-3200

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 768,000,000

Building Accumulated Depr. 1-3300

Description Ref
Date Debit

1-Dec 15 Trial Balance

Vehicle at Cost 1-3400
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 258,000,000

Vehicle Accumulated Depr. 1-3500

Description Ref
Date Debit

1-Dec 15 Trial Balance

Equipment 1-3600
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 220,800,000

Equipment Accumulated Depr. 1-3700

Description Ref
Date Debit

1-Dec 15 Trial Balance

Credit Card 2-1100
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 5,500,000

31-Dec 15 Cash Disbursment Journal Rp 5,500,000

Accounts Payable 2-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance

31-Dec 15 Cash Disbursment Journal Rp 85,800,000
31-Dec 15 Purchase Journal
31-Dec 15 General Journal Rp 14,520,000

Accrued Expense 2-1300

Description Ref
Date Debit

1-Dec 15 Trial Balance

31-Dec 15 Cash Disbursment Journal Rp 10,800,000

Income Tax Payable 2-1400

Description Ref
Date Debit
PPN Payable 2-1500
Description Ref
Date Debit

1-Dec 15 Trial Balance

PPN Outcome 2-1600

Description Ref
Date Debit

31-Dec 15 Cash Receipt Journal Rp 10,560,000

31-Dec 15 Sales Journal
31-Dec 15 General Journal Rp 1,050,000

PPN Income 2-1700

Description Ref
Date Debit

31-Dec 15 Purchase Journal Rp 23,978,000

31-Dec 15 General Journal

Dividend Payable 2-1800

Description Ref
Date Debit

1-Dec 15 Trial Balance

Bank Mandiri Loan Feb-00
Description Ref
Date Debit

1-Dec 15 Trial Balance

31-Dec 15 Cash Disbursment Journal Rp 25,000,000

Common Stock 3-1100

Description Ref
Date Debit

1-Dec 15 Trial Balance

Retained Earnings 3-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance

Income Summary 3-1300

Description Ref
Date Debit
Sales of Merchandise 4-1100
Description Ref
Date Debit

1-Dec 15 Trial Balance

31-Dec 15 Cash Receipt Journal
31-Dec 15 Sales Journal

Freight Collected 4-1200

Description Ref
Date Debit

31-Dec 15 Sales Journal

31-Dec 15 Cash Receipt Journal

Sales Discount 4-1300

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 9,700,000

31-Dec 15 Cash Receipt Journal Rp 1,892,000

Sales Return 4-1400

Description Ref
Date Debit

31-Dec 15 General Journal Rp 10,500,000

Cost of Goods Sold 5-1100
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 1,092,000,000

31-Dec 15 Cash Receipt Journal Rp 98,200,000
31-Dec 15 Sales Journal Rp 302,420,000
31-Dec 15 General Journal

Freight Paid 5-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 5,685,500

31-Dec 15 Purchase Journal Rp 125,000

Advertising Expense 6-1100

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 12,500,000

31-Dec 15 Cash Disbursment Journal Rp 825,000
31-Dec 15 Petty Cash Rp 825,000

Telephone, Water, & Electricity Expense 6-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 21,780,000

Rent Expense 6-1300

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 5,500,000

Store Supplies Expense 6-1400
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 7,400,000

Maintenance & Repair Expense 6-1500

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 6,500,000

31-Dec 15 Cash Disbursment Journal Rp 875,000
31-Dec 15 Petty Cash Rp 875,000

Bad Debt Expense 6-1600

Description Ref
Date Debit

Depreciation Expense 6-1700

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 78,705,000

Insurance Expense 6-1800

Description Ref
Date Debit
 Date Debit

1-Dec 15 Trial Balance Rp 1,800,000

Wages & Salaries Expense 6-1900

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 104,500,000

Interest Income 8-1100

Description Ref
Date Debit

1-Dec 15 Trial Balance

Dividend Income 8-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance

Late Fees Collected 8-1300

Description Ref
Date Debit

31-Dec 15 Cash Receipt Journal

Interest Expense 9-1100
Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 3,300,000

31-Dec 15 Cash Disbursment Journal Rp 2,500,000

Bank Service Charge 9-1200

Description Ref
Date Debit

1-Dec 15 Trial Balance Rp 3,500,000

Income Tax Expense 9-1300

Description Ref
Date Debit

Gain/Loss Sales Vehicles 9-1400

Description Ref
Date Debit

Miscellaneous Expense 9-1500

Description Ref
Date Debit

1-Dec 15 TrIal Balance Rp 750,000

 Balance
Credit
Debit Credit
Rp 122,431,700
Rp 538,040,700
Rp 135,500,000 Rp 402,540,700

Balance
Credit
Debit Credit
Rp 5,000,000
Rp 3,700,000 Rp 1,300,000

Balance
Credit
Debit Credit
Rp 389,400,000
Rp 297,000,000 Rp 92,400,000
Rp 458,575,000
Rp 11,550,000 Rp 447,025,000

Balance
Credit
Debit Credit
Rp 2,750,000 Rp 2,750,000
Rp 3,450,000 Rp 6,200,000
 Balance
Credit
Debit Credit
Rp 270,800,000
Rp 98,200,000 Rp 172,600,000
Rp 412,578,000
Rp 302,420,000 Rp 110,158,000
Rp 13,200,000 Rp 96,958,000
Rp 106,358,000

Balance
Credit
Debit Credit
Rp 5,780,000
Rp 6,480,000
Rp 7,780,000

Balance
Credit
Debit Credit
Rp 4,000,000

Balance
Credit
Debit Credit
Rp 5,400,000

Balance
Credit
 Credit
Debit Credit
Rp 31,378,600

Balance
Credit
Debit Credit
Rp 135,000,000

Balance
Credit
Debit Credit
Rp 192,500,000

Balance
Credit
Debit Credit
Rp 768,000,000

Balance
Credit
Debit Credit
Rp 117,760,000 Rp 117,760,000
 Balance
Credit
Debit Credit
Rp 258,000,000

Balance
Credit
Debit Credit
Rp 94,395,000 Rp 94,395,000

Balance
Credit
Debit Credit
Rp 220,800,000

Balance
Credit
Debit Credit
Rp 77,720,000 Rp 77,720,000
 Balance
Credit
Debit Credit
Rp 5,500,000
Rp 11,000,000

Balance
Credit
Debit Credit
Rp 257,400,000 Rp 257,400,000
Rp 171,600,000
Rp 263,883,000 Rp 435,483,000
Rp 420,963,000

Balance
Credit
Debit Credit
Rp 10,800,000 Rp 10,800,000

Balance
Credit
Debit Credit
 Balance
Credit
Debit Credit
Rp 19,200,000 Rp 19,200,000

Balance
Credit
Debit Credit
Rp 10,560,000
Rp 33,270,000 Rp 22,710,000
Rp 21,660,000

Balance
Credit
Debit Credit
Rp 23,978,000
Rp 1,320,000 Rp 22,658,000

Balance
Credit
Debit Credit
Rp 5,500,000 Rp 5,500,000
 Balance
Credit
Debit Credit
Rp 250,000,000 Rp 250,000,000
Rp 225,000,000

Balance
Credit
Debit Credit
Rp 1,000,000,000 Rp 1,000,000,000

Balance
Credit
Debit Credit
Rp 350,585,800 Rp 350,585,800

Balance
Credit
Debit Credit
 Balance
Credit
Debit Credit
Rp 1,560,000,000 Rp 1,560,000,000
Rp 105,600,000 Rp 1,665,600,000
Rp 332,700,000 Rp 1,998,300,000

Balance
Credit
Debit Credit
Rp 205,000 Rp 205,000
Rp 55 205,055

Balance
Credit
Debit Credit
Rp 9,700,000
Rp 11,592,000

Balance
Credit
Debit Credit
Rp 10,500,000
 Balance
Credit
Debit Credit
Rp 1,092,000,000
Rp 1,190,200,000
Rp 1,492,620,000
Rp 9,400,000 Rp 1,483,220,000

Balance
Credit
Debit Credit
Rp 5,685,500
Rp 5,810,500

Balance
Credit
Debit Credit
Rp 12,500,000
Rp 13,325,000
Rp 14,150,000

Balance
Credit
Debit Credit
Rp 21,780,000

Balance
Credit
Debit Credit
Rp 5,500,000
 Balance
Credit
Debit Credit
Rp 7,400,000

Balance
Credit
Debit Credit
Rp 6,500,000
Rp 7,375,000
Rp 8,250,000

Balance
Credit
Debit Credit

Balance
Credit
Debit Credit
Rp 78,705,000

Balance
Credit
 Credit
Debit Credit
Rp 1,800,000

Balance
Credit
Debit Credit
Rp 104,500,000

Balance
Credit
Debit Credit
Rp 4,800,000 Rp 4,800,000

Balance
Credit
Debit Credit
Rp 5,700,000 Rp 5,700,000

Balance
Credit
Debit Credit
Rp 836,000 Rp 836,000
 Balance
Credit
Debit Credit
Rp 3,300,000
Rp 5,800,000

Balance
Credit
Debit Credit
Rp 3,500,000

Balance
Credit
Debit Credit

Balance
Credit
Debit Credit

Balance
Credit
Debit Credit
Rp 750,000
PT PRIMA ELEKTRONIK
SUBSIDIARY LEDGER - ACCOUNTS RECEIVABLE (RP000)
December-15

Toko Karya Sejati C001

Date Descriptions Ref Debit Credit

Dec 1 Beginning Balance

2 Account Receivable Payment BKM12-1 Rp 94,600
3 Credit Sales F-12/01 Rp 70,670

Toko Citra C002

Date Descriptions Ref Debit Credit

Dec 1 Beginning Balance

10 Credit Sales F-12/02 Rp 82,225
10 Sales Return F-12/02 Rp 11,550
24 Credit Sales SOC12-7 Rp 137,050

Toko Indah C003

Date Descriptions Ref Debit Credit

Dec 1 Beginning Balance

15 Account Receivable Payment BKM12-2 Rp 118,800

Toko Persada C004

Date Descriptions Ref Debit Credit

Dec 1 Beginning Balance

24 Credit Sales F-12/03 Rp 76,230
29 Account Receivable Payment BKM12-4 Rp 83,600
PT PRIMA ELEKTRONIK
DAFTAR SALDO PIUTANG (RP000)
As at December 31, 2015

No. Nama No. Faktur Tanggal Jumlah

1 C001 PT Karya Sejati Rp 70,670
2 C002 Toko Citra Rp 300,125
3 C003 Toko Indah
4 C004 Toko Persada Rp 76,230

Total Rp 447,025
 Balance
Debit Credit
Rp 94,600

Rp 70,670

Balance
Debit Credit
Rp 92,400
Rp 174,625
Rp 163,075
Rp 300,125

Balance
Debit Credit
Rp 118,800

Balance
Debit Credit
Rp 83,600
Rp 159,830
Rp 76,230
PT PRIMA ELEKTRONIK
SUBSIDIARY LEDGER - ACCOUNTS PAYABLE (RP000)
December-15

Galaxy Elektronik S001

Balance
Date Descriptions Ref Debit Credit
Debit
Dec 1 Beginning Balance FG-12569
6 Credit Purchases FG-12760 Rp 89,135
8 Purchase Return BM12-1 Rp 14,520
10 Account Receivable BKK12-2 Rp 85,800

Planet Elektronik S002

Balance
Date Descriptions Ref Debit Credit
Debit
Dec 1 Beginning Balance
23 Credit Purchases PE-1602 Rp 104,578

Jaya Elektronik S003

Balance
Date Descriptions Ref Debit Credit
Debit
Dec 1 Beginning Balance
19 Credit Purchases FJy-3155 Rp 70,170

PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG (RP000)
As at December 31, 2015

No. Nama No. Faktur Tanggal Jumlah

1 S001 Galaxy Elektronik Rp 74,615
2 S002 Planet Elektronik Rp 202,478
3 S003 Jaya Elektronik Rp 143,870
Total Rp 420,963
Balance
Credit
Rp 85,800
Rp 174,935
Rp 160,415
Rp 74,615

Balance
Credit
Rp 97,900
Rp 202,478

Balance
Credit
Rp 73,700
Rp 143,870
PT PRIMA ELEKTRONIK
TRIAL BALANCE
As at December 31, 2015

Unadjusted T/B
Acc. No. Acc. Name
Dr. Cr.
1-1100 kas di bank Rp 402,540,700.00
1-1200 kas kecil Rp 5,000,000.00
1-1300 piutang dagang Rp 447,025,000.00
1-1400 penyisihan atas piutang tak tertagih Rp 6,200,000.00
1-1500 persediaan barang dagang Rp 106,160,000.00
1-1600 perlengkapan toko Rp 6,480,000.00
1-1700 sewa dibayar dimuka Rp 4,000,000.00
1-1800 asuaransi dibayar dimuka Rp 5,400,000.00
1-1900 PPh lebih bayar Rp 31,378,600.00
1-2100 investasi dalam saham Rp 135,000,000.00
1-3100 tanah Rp 192,500,000.00
1-3200 gedung Rp 768,000,000.00
1-3300 akumulasi depresiasi gedung Rp 117,760,000.00
1-3400 kendaraan Rp 258,000,000.00
1-3500 akumulasi penyusutan gedung Rp 94,395,000.00
1-3600 peralatan Rp 220,800,000.00
1-3700 akumulasi penyusutan peralatan Rp 77,720,000.00
2-1100 kartu kredit Rp -
2-1200 utang dagang Rp 420,963,000.00
2-1300 utang biaya Rp -
2-1400 hutang PPh Rp -
2-1500 hutang PPN Rp 19,200,000.00
2-1600 PPN keluar Rp 42,780,000.00
2-1700 PPN masukan Rp 22,658,000.00
2-1800 utang dividen Rp 2,000,000.00
2-2100 utang bank mandiri jangka panjang Rp 225,000,000.00
3-1100 modal saham Rp 1,000,000,000.00
3-1200 laba ditahan Rp 350,585,800.00
3-1300 ikhtisar laba rugi
4-1100 penjualan barang dagang Rp 1,998,300,000.00
4-1200 beban angkut penjualan Rp 260,000.00
4-1300 potongan penjualan Rp 11,592,000.00
4-1400 retur penjualan Rp 10,500,000.00
5-1100 harga pokok penjualan Rp 1,483,220,000.00
5-1200 beban angkut pembelian Rp 5,810,500.00
6-1100 beban iklan Rp 13,325,000.00
6-1200 beban telepon air dan listrik Rp 21,780,000.00
6-1300 beban sewa Rp 5,500,000.00
6-1400 beban perlengkapan Rp 7,400,000.00
6-1500 beban reparasi Rp 7,375,000.00
6-1600 beban kerugian piutang
6-1700 beban depresiasi Rp 78,705,000.00
6-1800 beban asuransi Rp 1,800,000.00
6-1900 beban gajih dan upah Rp 104,500,000.00
8-1100 pendapatan bunga Rp 4,800,000.00
8-1200 pendapatan denda Rp 5,700,000.00
8-1300 pendapatan denda Rp 836,000.00
9-1100 beban bunga Rp 5,800,000.00
9-1200 beban administrasi bank Rp 3,500,000.00
9-1300 beban PPh
9-1400 laba rugi penjualan kendaraan
9-1500 beban lain-lain Rp 750,000.00
9-1600 beban denda
Saldo Rp 4,366,499,800.00 Rp 4,366,499,800.00
Net Income After Tax
 Adjustments Adjusted T/B
Dr. Cr. Dr. Cr.
Rp 405,000.00 Rp 402,945,700.00
Rp 5,000,000.00
Rp 447,025,000.00
Rp 7,210,750.00 Rp 13,410,750.00
Rp 106,160,000.00 Rp -
Rp 3,335,000.00 Rp 3,145,000.00
Rp 500,000.00 Rp 3,500,000.00
Rp 300,000.00 Rp 5,100,000.00
Rp 30,194,290.00 Rp 1,184,310.00
Rp 135,000,000.00 Rp -
Rp 192,500,000.00 Rp -
Rp 768,000,000.00 Rp -
Rp 2,560,000.00 Rp 120,320,000.00
Rp 258,000,000.00 Rp -
Rp 3,255,000.00 Rp 97,650,000.00
Rp 220,800,000.00 Rp -
Rp 1,340,000.00 Rp 79,060,000.00
Rp - Rp -
Rp - Rp 420,963,000.00
Rp 10,800,000.00 Rp 10,800,000.00
Rp - Rp -
Rp 20,122,000.00 Rp 39,322,000.00
Rp 42,780,000.00 Rp -
Rp 22,658,000.00 Rp -
Rp - Rp 2,000,000.00
Rp - Rp 225,000,000.00
Rp - Rp 1,000,000,000.00
Rp - Rp 350,585,800.00
Rp - Rp -
Rp - Rp 1,998,300,000.00
Rp - Rp 260,000.00
Rp 11,592,000.00 Rp -
Rp 10,500,000.00 Rp -
Rp 1,483,220,000.00 Rp -
Rp 5,810,500.00 Rp -
Rp 13,325,000.00 Rp -
Rp 1,300,000.00 Rp 23,080,000.00
Rp 500,000.00 Rp 6,000,000.00
Rp 3,335,000.00 Rp 10,735,000.00
 Rp 7,375,000.00 Rp -
Rp 7,210,750.00 Rp 7,210,750.00
Rp 7,155,000.00 Rp 85,860,000.00
Rp 300,000.00 Rp 2,100,000.00
Rp 9,500,000.00 Rp 114,000,000.00
Rp 480,000.00 Rp 5,280,000.00
Rp - Rp 5,700,000.00
Rp - Rp 836,000.00
Rp 5,800,000.00 Rp -
Rp 75,000.00 Rp 3,575,000.00

Rp - Rp -
Rp 750,000.00 Rp -
Rp 30,194,290.00 Rp 30,194,290.00 Rp -
Rp 102,755,040.00 Rp 102,755,040.00 Rp 4,369,487,550.00 Rp 4,369,487,550.00
 I/S B/S
Dr. Cr. Dr.
Rp 402,945,700.00
Rp 5,000,000.00
Rp 447,025,000.00
Rp -
Rp 106,160,000.00
Rp 3,145,000.00
Rp 3,500,000.00
Rp 5,100,000.00
Rp 1,184,310.00
Rp 135,000,000.00
Rp 192,500,000.00
Rp 768,000,000.00
Rp -
Rp 258,000,000.00
Rp -
Rp 220,800,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp - Rp 1,998,300,000.00
Rp - Rp 260,000.00
Rp 11,592,000.00 Rp -
Rp 10,500,000.00 Rp -
Rp 1,483,220,000.00 Rp -
Rp 5,810,500.00 Rp -
Rp 13,325,000.00 Rp -
Rp 23,080,000.00 Rp -
Rp 6,000,000.00 Rp -
Rp 10,735,000.00 Rp -
Rp 7,375,000.00 Rp -
Rp 7,210,750.00 Rp -
Rp 85,860,000.00 Rp -
Rp 2,100,000.00 Rp -
Rp 114,000,000.00 Rp -
Rp - Rp 5,280,000.00
Rp - Rp 5,700,000.00
Rp - Rp 836,000.00
Rp 5,800,000.00 Rp -
Rp 3,575,000.00 Rp -
Rp -
Rp - Rp -
Rp 750,000.00 Rp -
Rp 30,194,290.00 Rp -
Rp 1,821,127,540.00 Rp 2,010,376,000.00 Rp 2,548,360,010.00
Rp 189,248,460.00
Rp 2,010,376,000.00 Rp 2,010,376,000.00 Rp 2,548,360,010.00
B/S
Cr.

Rp 13,410,750.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 120,320,000.00
Rp -
Rp 97,650,000.00
Rp -
Rp 79,060,000.00
Rp -
Rp 420,963,000.00
Rp 10,800,000.00
Rp -
Rp 39,322,000.00
Rp -
Rp -
Rp 2,000,000.00
Rp 225,000,000.00
Rp 1,000,000,000.00
Rp 350,585,800.00
Rp -
Rp 2,359,111,550.00
Rp 189,248,460.00
Rp 2,548,360,010.00
PT PRIMA ELEKTRONIK
GENERAL JOURNAL
As at December 31, 2015

Date Doc. No. Description Ref Debit Credit

ADJUSTING ENTRIES:
31 BM12-2 Bank Service Charge 9-1200 75,000
Cash in Bank 1-1100 405,000
Interest Income 8-1100 480,000

31 BM12-3 Wages & Salaries Exp 6-1900 9,500,000

Telephone, Water & Electricity Exp 6-1200 1,300,000
Accrued Exp 2-1300 10,800,000

31 BM12-4 Insurance Exp 6-1800 300,000

Rent Exp 6-1300 500,000
Store Supplies Exp 6-1400 3,335,000
Bad Debt Exp 6-1600 7,210,750
Prepaid Insurance 1-1800 300,000
Prepaid Rent 1-1700 500,000
Store Supplies 1-1600 3,335,000
Allowance for Doubtful Debt 1-1400 7,210,750

31 BM12-5 Depreciation Exp 6-1700 7,155,000

Building Acc. Depr. 1-3300 2,560,000
Vehicle Acc. Depr. 1-3500 3,255,000
Equipment Acc. Depr. 1-3700 1,340,000

31 BM12-6 PPN Outcome 2-1600 42,780,000

PPN Income 2-1700 22,658,000
PPN Payable 2-1500 20,122,000
Income Tax Exp 9-1300 30,263,590
Prepaid Income Tax 1-1900 30,263,590

102,824,340 102,824,340
CLOSING ENTRIES:
PT PRIMA ELEKTRONIK
INCOME STATEMENT
For The Year Ended December 31, 2015

penjualan barang dagang Rp 1,998,300,000.00

beban angkut penjualan Rp 260,000.00
potongan penjualan Rp 11,592,000.00
retur penjualan Rp 10,500,000.00
Rp (22,092,000.00)
penjualan bersih Rp 1,976,468,000.00
harga pokok penjualan Rp 1,483,220,000.00
beban angkut pembelian Rp 5,810,500.00
harga pokok penjualan Rp 1,489,030,500.00
laba kotor Rp 487,437,500.00
beban operasi
beban iklan Rp 13,325,000.00
beban listrik telepon dan air Rp 23,080,000.00
beban sewa Rp 6,000,000.00
beban perlengkapan Rp 10,735,000.00
beban reparasi Rp 7,375,000.00
beban kerugian piutang Rp 7,210,750.00
beban depresiasi Rp 85,860,000.00
beban asuransi Rp 2,100,000.00
beban gajih dan upah Rp 114,000,000.00
total beban Rp 269,685,750.00
laba bersih sebelum pendapatan lainnya Rp 217,751,750.00
pendapatan dan beban lainnya :
pendapatan bunga Rp 5,280,000.00
pendapatan dividen Rp 5,700,000.00
pendapatan denda Rp 836,000.00
total pendapatan lainnya Rp 11,816,000.00
beban bunga Rp 5,800,000.00
beban administrasi bank Rp 3,575,000.00
beban lain-lain Rp 750,000.00
total beban lainnya Rp 10,125,000.00
totalnya Rp 1,691,000.00
laba bersih sebelum pajak Rp 219,442,750.00
Rp 219,442,750.00

Koreksi Fiskal:
beban kerugian piutang Rp 7,210,750.00
pendapatan bunga Rp (5,280,000.00)
keuntungan dan kerugian menjual ke Rp -
pendapatan dividen Rp (5,700,000.00)
Total Koreksi Fiskal Rp (3,769,250.00)
penghasilan kena pajak Rp 215,673,500.00

beban pajak penghasilan 28% (50% X 215673500) Rp (30,194,290.00)

laba bersih setelah pajak Rp 189,248,460.00
PT PRIMA ELEKTRONIK
STATEMENT OF RETAINED EARNINGS
For The Year Ended December 31, 2015

Description Common Stock Retained Earning Total

Saldo 30 November 2015 Rp 1,000,000,000.00 Rp 350,585,800.00 Rp 1,350,585,800.00

laba Rp 189,248,460.00 Rp 189,248,460.00

Saldo 31 Desember 2015 Rp 1,000,000,000.00 Rp 539,834,260.00 Rp 1,539,834,260.00

PT PRIMA ELEKTRONIK
BALANCE SHEET
As at December 31, 2015

ASSETS
aset
aset lancar :
kas di bank Rp 402,945,700.00
kas kecil Rp 5,000,000.00
piutang dagang Rp 447,025,000.00
penyisihan atas piutang tak tertagih Rp (13,410,750.00)
persediaan barang dagang Rp 106,160,000.00
perlengkapan toko Rp 3,145,000.00
sewa dibayar dimuka Rp 3,500,000.00
asuransi dibayar dimuka Rp 5,100,000.00
PPh lebih bayar Rp 1,184,310.00
investasi dalam saham Rp 135,000,000.00
total aset lancar
aset tetap :
tanah Rp 192,500,000.00
gedung Rp 768,000,000.00
akumulasi depresiasi gedung Rp (120,320,000.00) Rp 647,680,000.00
kendaraan Rp 258,000,000.00
akumulasi depresiasi kendaraan Rp (97,650,000.00) Rp 160,350,000.00
peralatan Rp 220,800,000.00
akumulasi depresiasi peralatan Rp (79,060,000.00) Rp 141,740,000.00
total aset tetap
total aset
 LIABILITIES & EQUITY
liabilitas jangka pendek
utang dagang Rp 420,963,000.00
utang biaya Rp 10,800,000.00
utang PPN Rp 39,322,000.00
utang dividen Rp 2,000,000.00
total liabilitas jangka pendek

liabilitas jangka panjang

utang jangka panjang bank mandiri
total liabilitas

ekuitas
Rp 1,095,649,260.00 modal saham Rp 1,000,000,000.00
laba ditahan Rp 539,834,260.00
total ekuitas

Rp 1,142,270,000.00 total liabilitas dan ekuitas

Rp 2,237,919,260.00
Rp 473,085,000.00

Rp 225,000,000.00
Rp 698,085,000.00

Rp 1,539,834,260.00

Rp 2,237,919,260.00
PT PRIMA ELEKTRONIK
STATEMENT OF CASH FLOW
For The Year Ended December 31, 2015
PT PRIMA ELEKTRONIK
POST-CLOSING TRIAL BALANCE
As at December 31, 2015

Total 0 0