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PT Prima Elektronik Financial Journals December 2015

1) The document contains journal entries recording cash receipts, cash payments, purchases, and sales transactions for PT Prima Elektro for December 2015. 2) Key transactions include cash received from customer sales, payments of salaries, dividends payable, credit card balances, and bank loan installments. Purchases were also recorded from three suppliers. 3) The journals show debits and credits to various accounts, and include a recapitulation section summarizing the total debits and credits for each account.

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Anisa Febriana
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147 views10 pages

PT Prima Elektronik Financial Journals December 2015

1) The document contains journal entries recording cash receipts, cash payments, purchases, and sales transactions for PT Prima Elektro for December 2015. 2) Key transactions include cash received from customer sales, payments of salaries, dividends payable, credit card balances, and bank loan installments. Purchases were also recorded from three suppliers. 3) The journals show debits and credits to various accounts, and include a recapitulation section summarizing the total debits and credits for each account.

Uploaded by

Anisa Febriana
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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LEMBAR KERJA

MENGELOLA BUKU JURNAL

PRAKTEK AKUNTANSI KEUANGAN


(MANUAL)
PT PRIMA ELEKTRO
JURNAL PENERIMAAN KAS
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Account
No. Cash In Bank Sales Discount Acc. No Amount Acc. No Amount
Receivable
2/12 BKM12-1 Toko Karya Sejati 92.708.000 1.892.000 94.600.000
15/12 BKM12-2 Toko Indah 118.800.000 118.800.000
16/12 NK-01 Penjualan Tunai 116.215.000 4-1100 105.600.000
2-1600 10.560.000
4-1200 55.000
24/12 BKM12-3 Piutang Terhapus 3.450.000 1-1400 3.450.000
29/12 BKM12-4 Toko Persada 84.436.000 83.600.000 8-1300 836.000

1-1100 4-1300 1-1300

Recapitulation
Debit Credit  
Acc. No. Amount Acc. No. Amount    
1-1100 415.609.000 1-1300 297.000.000
4-1300 1.892.000 1-1400 3.450.000
2-1600 10.560.000
4-1100 105.600.000
4-1200 55.000
8-1300 836.000

417.501.000 417.501.000

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-1/11


PT PRIMA ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
Debit Credit
Invoice
Date Description Ref Account Other Other
No. Cash in Bank
Payable Acc. No. Amount Acc. No. Amount
1/12 BKK12-1 Pembayaran Gaji November 2-1300 9.500.000 9.500.000
10/12 BKK12-2 PT. Galaxy 85.800.000 85.800.000
20/12 BKK12-3 Deviden Terutang 2-1800 3.500.000 3.500.000
20/12 BKK12-4 Pelunasan Credit Card 2-1100 5.500.000 5.500.000
22/12 BKK12-5 Angsuran Bank 2-2100 25.000.000 27.500.000
9-1100 2.500.000
30/12 BKK12-6 Pengisiankembali Petty Cash 6-1100 825.000 3.700.000
2-1300 700.000
2-1300 600.000
1-1600 700.000
6-1500 875.000
2-1200 1-1100

RECAPITULATION  
Debit Credit
Acc. No. Amount Acc. No. Amount  
1-1600 700.000 1-1100 135.500.000
2-1100 5.500.000
2-1200 85.800.000
2-1300 10.800.000
2-1800 3.500.000
2-2100 25.000.000
6-1100 825.000
6-1500 875.000
9-1100 2.500.000

135.500.000 135.500.000
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-2/11
PT PRIMA ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Debit Credit
Invoice
Date Description Ref Merchandise
No. PPN Income Freigt Paid Account Payable
Inventory
6/12 FG.12760 PT. Galaxy Elektronik 81.000.000 8.100.000 35.000 89.135.000
19/12 F.Jy3155 PT. Jaya Elektronik 63.750.000 6.375.000 45.000 70.170.000
23/12 PE.1602 PT. Planet Elektronik 95.030.000 9.503.000 45.000 104.578.000

1-1500 2-1700 5-1200 2-1200

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 239.780.000 2-1200 263.883.000
2-1700 23.978.000
5-1200 125.000

263.883.000 263.883.000

PT PRIMA ELEKTRONIK
6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-3/11
JURNAL PENJUALAN
DESEMBER 2015

Debit CGS (Dr.) / Credit


Invoice
Date Description Ref Merchandise Sales of Freight
No. Account Receivable PPN Outcome
Inventory (Cr.) Merchandise Collected
3/12 F-12/01 Toko Karya Sejati 70.670.000 57.800.000 64.200.000 6.420.000 50.000
10/12 F-12/02 Toko Citra 82.225.000 67.200.000 74.700.000 7.470.000 55.000
24/12 F-12/03 76.230.000 63.000.000 69.300.000 6.930.000
137.050.0
27/12 F-12/04 00 113.870.000 124.500.000 12.450.000 100.000

1-1300 5-1100/1-1500 4-1100 2-1600 4-1200

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 366.175.000 1-1500 301.870.000
5-1100 301.870.000 2-1600 33.270.000
4-1100 332.700.000
4-1200 205.000

665.975.000 665.975.000

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-4/11


PT PRIMA ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit Credit

8/12 BM12-1 Acc. Payable 2-1200 14.520.000


PPN Income 2-1700 1.320.000
Merchandise Inventory 1-1500 13.200.000

11/12 NKr12-1 Sales Return 4-1400 10.500.000


PPN Outcome 2-1600 1.050.000
Account Receivable 1-1300 11.550.000
Merchandise Inventory 1-1500 9.400.000
Cost of Goods Sold 5-1100 9.400.000

 16/12 NK-01  Cost of Goods Sold  5-1100 98.200.000   


       Merchandise Inventory  1-1500   98.200.000 
             

             
             
             
             
             
             
             

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 9.400.000 1-1300 11.550.000
2-1200 14.520.000 1-1500 111.400.000
2-1600 1.050.000 2-1700 1.320.000
4-1400 10.500.000 5-1100 9.400.000
5-1100 98.200.000

133.670.000 133.670.000

PT PRIMA ELEKTRONIK
PETTY CASH
6018-P1-15/16 Hak Cipta pada Kemdikbud
SPK-5/11
DESEMBER 2015

Invoice Debit Credit


Date Description
No. Acc. No Amount Petty Cash

Recapitulation
Debit Credit  
Acc. No. Amount Acc. No. Amount

6018-P1-15/16 Hak Cipta pada Kemdikbud


SPK-6/11
PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 07VD AC 400 WATT


IN OUT BALANCE
Invoice
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount
Dec Saldo Awal 40 2.900.000 116.000.000
3 F-12/01 Toko Karya Sejati 10 2.900.000 29.000.000 30 2.900.000 87.000.000
6 FG.12760 Galaxy Elektronik 15 3.000.000 45.000.000 30 2.900.000 87.000.000
15 3.000.000 45.000.000
6 BM12-1 Retur Pembelian -2 3.000.000 (6.000.000) 30 2.900.000 87.000.000
13 3.000.000 39.000.000
10 F-12/02 Toko Citra 12 2.900.000 34.800.000 18 2.900.000 52.200.000
13 3.000.000 39.000.000
11 NKr12-1 Retur Penjualan -2 2.900.000 (5.800.000) 20 2.900.000 58.000.000
13 3.000.000 39.000.000
16 NK-01 Penjualan Tunai 14 2.900.000 40.600.000 6 2.900.000 17.400.000
13 3.000.000 39.000.000
20 F.Jy.3155 PT Jaya Elektronik 8 2.950.000 23.600.000 6 2.900.000 17.400.000
13 3.000.000 39.000.000
8 2.950.000 23.600.000
23 PE.1602 Planet Elektronik 14 2.920.000 40.880.000 6 2.900.000 17.400.000
13 3.000.000 39.000.000
8 2.950.000 23.600.000
14 2.920.000 40.880.000
24 F-12/03 6 2.900.000 17.400.000 11 3.000.000 33.000.000
2 3.000.000 6.000.000 8 2.950.000 23.600.000
14 2.920.000 40.880.000
27 F-12/04 Toko Citra 11 3.000.000 33.000.000 13 2.920.000 37.920.000
8 2.950.000 23.600.000
1 2.920.000 2.920.000

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-7/11


PT PRIMA ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

PAC 05WD AC 690 WATT


IN OUT BALANCE
Invoice
Date Description
No. Quantity Price Amount Quantity Price Amount Quantity Price Amount
De
Saldo Awal 43 3.600.000 154.800.000
c
2 F-12/01 Toko Karya Sejati 8 3.600.000 28.800.000 35 3.600.000 126.000.000
6 FG.12760 Galaxy Elektronik 10 3.600.000 36.000.000 45 3.600.000 162.000.000
6 BM12-1 Retur Pembelian -2 3.600.000 (7.200.000) 43 3.600.000 154.800.000
10 F-12/02 Toko Citra 9 3.600.000 32.400.000 34 3.600.000 122.400.000
11 NKr12-1 Retur Penjualan -1 3.600.000 (3.600.000) 35 3.600.000 126.000.000
16 NK-01 Penjualan Tunai 16 3.600.000 57.600.000 19 3.600.000 68.400.000
20 F.Jy.3155 PT Jaya Elektronik 11 3.650.000 40.150.000 19 3.600.000 68.400.000
11 3.650.000 40.150.000
23 PE.1602 Planet Elektronik 15 3.610.000 54.150.000 19 3.600.000 68.400.000
11 3.650.000 40.150.000
15 3.610.000 54.150.000
24 F-12/03 11 3.600.000 39.600.000 8 3.600.000 28.800.000
11 3.650.000 40.150.000
15 3.610.000 54.150.000
27 F-12/04 Toko Citra 8 3.600.000 28.800.000 4 3.650.000 14.600.000
7 3.650.000 25.550.000 15 3.610.000 54.150.000

6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-8/11


6018-P1-15/16 Hak Cipta pada Kemdikbud SPK-9/11

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