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PD Mitra Jurnal Kosong Part 2

The document appears to contain accounting journals and ledgers for PD Mitra for the month of December 2016, including sales, cash receipts, purchases, cash disbursements, and general journals. It also includes inventory cards, accounts receivable and payable subsidiary ledgers, and balance sheets for accounts such as cash, inventory, and payables as of December 31, 2016.

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© © All Rights Reserved
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80 views52 pages

PD Mitra Jurnal Kosong Part 2

The document appears to contain accounting journals and ledgers for PD Mitra for the month of December 2016, including sales, cash receipts, purchases, cash disbursements, and general journals. It also includes inventory cards, accounts receivable and payable subsidiary ledgers, and balance sheets for accounts such as cash, inventory, and payables as of December 31, 2016.

Uploaded by

gracejein2
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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PD MITRA

SALES JOURNAL
PER DESEMBER 2016

DEBIT
INVOICE
DATE DESCRIPTION REF
NO ACCOUNT
RECEIVABLE

RECAPIT
DEBIT

JUMLAH
PD MITRA
ALES JOURNAL
DESEMBER 2016
HAL 01
CGS (DR CREDIT
MERCHANDISE
INVENTORY (CR) SALES OF
PPN OUTCOME FREIGHT COLLECTED
MERCHANDISE

RECAPITULATION
DEBIT KREDIT

JUMLAH
PD MITRA
CASH RECEIPT JOURNAL
PER DESEMBER 2016

DEBIT
INVOICE
DATE DESCRIPTION REF
NO CASH IN BANK

RECAPITULATION
DEBIT

JUMLAH
PD MITRA
ASH RECEIPT JOURNAL
PER DESEMBER 2016
HAL 01
DEBIT CREDIT
ACCOUNT ACC. NO AMOUNT
SALES DISCOUNT ACC. NO AMOUNT
RECEIVABLE

RECAPITULATION
DEBIT KREDIT

JUMLAH
PD MITRA
PURCHASE JOURNAL
PER DESEMBER 2016

DEBIT
DATE INVOICE NO DESCRIPTION REF MERCHANDISE
INVENTORY

RECAPIT
DEBIT

JUMLAH
TRA
JOURNAL
BER 2016
HAL 01
DEBIT CREDIT
PPN INCOME FREIGHT PAID ACCOUNT PAYABLE

RECAPITULATION
DEBIT KREDIT

JUMLAH
PD MITRA
CASH DISBURSEMENT JOURNAL
PER DESEMBER 2016

DEBIT
DATE INVOICE NO DESCRIPTION REF ACCOUNT
PAYABLE

JUMLAH
PD MITRA
URSEMENT JOURNAL
ESEMBER 2016
HAL 01
DEBIT CREDIT
OTHER OTHER
CASH IN BANK
ACC. NO AMOUNT ACC. NO AMOUNT

RECAPITULATION
DEBIT KREDIT

JUMLAH JUMLAH
PD MITRA
GENERAL JOURNAL
PER DESEMBER 2016

DATE DOC. NO DESCRIPTION REF DEBIT

JUMLAH

RECAPITULATION
DEBIT
HAL 01
CREDIT

RECAPITULATION
KREDIT
PD MITRA
KARTU PERSEDIAAN
PER DESEMBER 2016
M300

IN
DATE INVOICE NO DESCRIPTION
QUANTITY PRICE AMOUNT
PD MITRA
TU PERSEDIAAN
DESEMBER 2016
M300
MOVING AVERAGE
OUT BALANCE
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
PD MITRA
KARTU PERSEDIAAN
PER DESEMBER 2016
M30

IN
DATE INVOICE NO DESCRIPTION
QUANTITY PRICE AMOUNT
PD MITRA
TU PERSEDIAAN
DESEMBER 2016
M30
MOVING AVERAGE
OUT BALANCE
QUANTITY PRICE AMOUNT QUANTITY PRICE AMOUNT
PD MITRA
BUKU BESAR PEMBANTU PIUTANG
PER DESEMBER 2016

ILHAM COMPUTER
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION

MAULANA COMPUTER
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION

AKBAR COMPUTER
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION

MAULIDA COMPUTER
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION
G

SALDO
DEBIT KREDIT

SALDO
DEBIT KREDIT

SALDO
DEBIT KREDIT

SALDO
DEBIT KREDIT
PD MITRA
BUKU BESAR PEMBANTU UTANG
PER DESEMBER 2016

PT TIARA
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION

CV ANGGITA
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION

PT PUTRI
DEBIT KREDIT
DATE INVOICE NO DESCRIPTION
G

SALDO
DEBIT KREDIT

SALDO
DEBIT KREDIT

SALDO
DEBIT KREDIT
DAFTAR SALDO HUTANG PER 31 DESEMBER 2016
NO.
NO KODE NAMA CUSTOMER TANGGAL PEMBELIAN
FAKTUR
1 PT TIARA
2 CV ANGGITA
3 PT PUTRI

DAFTAR SALDO PIUTANG PER 31 DESEMBER 2016


NO.
NO KODE NAMA CUSTOMER TANGGAL PENJUALAN
FAKTUR
1 ILHAM COMPUTER
2 MAULANA COMPUTER
3 AKBAR COMPUTER
4 MAULIDA COMPUTER

DAFTAR PRODUK DAN NILAI PERSEDIAAN


SALDO PERSEDIAAN
ITEM NO NAMA PRODUK NILAI PERSEDIAAN
UNIT HARGA/UNIT
PPN INCOME FREIGHT PAID JUMLAH

PPN OUTCOME FREIGHT JUMLAH


COLLECTED
PD MITRA
LEDGER
PER 31 DESEMBER 2016

NAMA : CASH IN BANK


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : PETTY CASH


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : ACCOUNT RECEIVABLE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : ALLOWANCE OF DOUBTFUL DEBT


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : MERCHANDISE INVENTORY


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : STORE SUPPLIES


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : PREPAID INSURANCE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : PREPAID RENT


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : PREPAID TAX


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016
NAMA : EQUIPMENT AT COST
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : EQUIPMENT ACCUM DEP


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : ACCOUNT PAYABLE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : EXPENSE PAYABLE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : INCOME TAX PAYABLE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016
NAMA : PPN PAYABLE
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : PPN OUTCOME


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : PPN INCOME


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : BANK BCA LOAN


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : RUCHDIANA CAPITAL


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016
NAMA : RUCHDIANA DRAWING
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : INCOME SUMMARY


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : SALES
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : SALES RETURN


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : SALES DISCOUNT


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : FREIGHT COLLECTED


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : COST OF GOODS SOLD


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : FREIGHT PAID


DATE DESCRIPTION POS REF DEBIT KREDIT
DES
2016

NAMA : PURCHASE DISCOUNT


DATE DESCRIPTION POS REF DEBIT KREDIT
DES
2016

NAMA : ADVERTISING EXPENSES


DATE DESCRIPTION POS REF DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : TELEPHONE & ELECTRICITY EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : STORE SUPPLIES EXPENSES


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : BAD DEBTS EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : DEPRECIATION EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016
NAMA : INSURANCE EXPENSE
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : RENT EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : WAGES AND SALARIES EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : OTHER OPERATING EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : INTEREST REVENUE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016
NAMA : INTEREST EXPENSE
DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : BANK SERVICE CHARGE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016

NAMA : INCOME TAX EXPENSE


DATE DESCRIPTION POS REF DEBIT KREDIT
DES 1 SALDO AWAL
2016
NOMOR : 1-1100
BALANCE
DEBIT KREDIT

NOMOR : 1-1200
BALANCE
DEBIT KREDIT

NOMOR : 1-13000
BALANCE
DEBIT KREDIT

NOMOR : 1-1400
BALANCE
DEBIT KREDIT

NOMOR : 1-1500
BALANCE
DEBIT KREDIT
NOMOR : 1-1600
BALANCE
DEBIT KREDIT

NOMOR : 1-1700
BALANCE
DEBIT KREDIT

NOMOR : 1-1800
BALANCE
DEBIT KREDIT

NOMOR : 1-1900
BALANCE
DEBIT KREDIT
NOMOR : 1-2100
BALANCE
DEBIT KREDIT

NOMOR : 1-2110
BALANCE
DEBIT KREDIT

NOMOR : 2-1100
BALANCE
DEBIT KREDIT

NOMOR : 2-1200
BALANCE
DEBIT KREDIT

NOMOR : 2-1300
BALANCE
DEBIT KREDIT
NOMOR : 2-1400
BALANCE
DEBIT KREDIT

NOMOR : 2-1500
BALANCE
DEBIT KREDIT

NOMOR : 2-1600
BALANCE
DEBIT KREDIT

NOMOR : 2-2100
BALANCE
DEBIT KREDIT

NOMOR : 3-1100
BALANCE
DEBIT KREDIT
NOMOR : 3-1200
BALANCE
DEBIT KREDIT

NOMOR : 3-1400
BALANCE
DEBIT KREDIT

NOMOR : 4-1100
BALANCE
DEBIT KREDIT

NOMOR : 4-1200
BALANCE
DEBIT KREDIT

NOMOR : 4-1300
BALANCE
DEBIT KREDIT
NOMOR : 4-1400
BALANCE
DEBIT KREDIT

NOMOR : 5-1100
BALANCE
DEBIT KREDIT
Rp329,400,000

NOMOR : 5-1200
BALANCE
DEBIT KREDIT

NOMOR : 5-1300
BALANCE
DEBIT KREDIT

NOMOR : 6-1000
BALANCE
DEBIT KREDIT

NOMOR : 6-1100
BALANCE
DEBIT KREDIT

NOMOR : 6-1200
BALANCE
DEBIT KREDIT

NOMOR : 6-1300
BALANCE
DEBIT KREDIT

NOMOR : 6-1400
BALANCE
DEBIT KREDIT
NOMOR : 6-1500
BALANCE
DEBIT KREDIT

NOMOR : 6-1600
BALANCE
DEBIT KREDIT

NOMOR : 6-1700
BALANCE
DEBIT KREDIT

NOMOR : 6-1800
BALANCE
DEBIT KREDIT

NOMOR : 7-1100
BALANCE
DEBIT KREDIT
NOMOR : 8-1100
BALANCE
DEBIT KREDIT

NOMOR : 8-1200
BALANCE
DEBIT KREDIT

NOMOR : 8-1300
BALANCE
DEBIT KREDIT
PD MITRA
TRIAL BALANCE
PER 31 DESEMBER 2016

NO AKUN NAMA AKUN DEBIT KREDIT

1-1100 CASH IN BANK


1-1200 PETTY CASH
1-1300 ACCOUNT RECEIVABLE
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 MERCHANDISE INVENTORY
1-1600 STORE SUPPLIES
1-1700 PREPAID INSURANCE
1-1800 PREPAID RENT
1-1900 PREPAID TAX
1-2100 EQUIPMENT AT COST
1-2110 EQUIPMENT ACCUM DEP
2-1100 ACCOUNT PAYABLE
2-1200 EXPENSE PAYABLE
2-1300 INCOME TAX PAYABLE
2-1400 PPN PAYABLE
2-1500 PPN OUTCOME
2-1600 PPN INCOME
2-2100 BANK BCA LOAN
3-1100 RUCHDIANA CAPITAL
3-1200 RUCHDIANA DRAWING
4-1100 SALES
4-1200 SALES RETUR
4-1300 SALES DISCOUNT
4-1400 FREIGHT COLLECTED
5-1100 COST OF GOODS SOLD
5-1200 FREIGHT PAID
5-1300 PURCHASE DISCOUNT
6-1000 ADVERTISING EXPENSES
6-1100 TELEPHONE &ELECTRICITY EXPENSES
6-1200 STORE SUPPLIES EXPENSES
6-1300 BAD DEBT EXPENSES
6-1400 DEPRECIATION EXPENSES
6-1500 INSURANCE EXPENSES
6-1600 RENT EXPENSES
6-1700 WAGES & SALARIES
6-1800 OTHER OPERATING EXPENSES
7-1100 INTEREST REVENUE
8-1100 INTEREST EXPENSES
8-1200 BANK SERVICE CHARGE
8-1300 INCOME TAX EXPENSES
TOTAL
PD MITRA
ADJUSTMENT JOURNAL
PER DESEMBER 2016

DATE NOC. NO DESCRIPTION REF DEBIT

JUMAH

RECAPITULATION
DEBIT KREDIT
KREDIT
PD M
WORK
PER 31 DES

TRIAL BALANCE ADJUSMENT


ACC NO ACCOUNT NAME
DEBET CREDIT DEBET
1-1100 CASH IN BANK
1-1200 PETTY CASH
1-1300 ACCOUNT RECEIVABLE
1-1400 ALLOWANCE FOR DOUBTFUL DEBT
1-1500 MERCHANDISE INVENTORY
1-1600 STORE SUPPLIES
1-1700 PREPAID INSURANCE
1-1800 PREPAID RENT
1-1900 PREPAID TAX
1-2100 EQUIPMENT AT COST
1-2110 EQUIPMENT ACCUM DEP
2-1100 ACCOUNT PAYABLE
2-1200 EXPENSE PAYABLE
2-1300 INCOME TAX PAYABLE
2-1400 PPN PAYABLE
2-1500 PPN OUTCOME
2-1600 PPN INCOME
2-2100 BANK BCA LOAN
3-1100 RUCHDIANA CAPITAL
3-1200 RUCHDIANA DRAWING
4-1100 SALES
4-1200 SALES RETUR
4-1300 SALES DISCOUNT
4-1400 FREIGHT COLLECTED
5-1100 COST OF GOODS SOLD
5-1200 FREIGHT PAID
5-1300 PURCHASE DISCOUNT
6-1000 ADVERTISING EXPENSES
6-1100 TELEPHONE &ELECTRICITY EXPENSES
6-1200 STORE SUPPLIES EXPENSES
6-1300 BAD DEBT EXPENSES
6-1400 DEPRECIATION EXPENSES
6-1500 INSURANCE EXPENSES
6-1600 RENT EXPENSES
6-1700 WAGES & SALARIES
6-1800 OTHER OPERATING EXPENSES
7-1100 INTEREST REVENUE
8-1100 INTEREST EXPENSES
8-1200 BANK SERVICE CHARGE
8-1300 INCOME TAX EXPENSES
JUMLAH
LABA
PD MITRA
WORKSHEET
PER 31 DESEMBER 2016

ADJUSMENT ADJUSMENT OF TRIAL BALACE PROFIT (LOSS)


CREDIT DEBET CREDIT DEBET CREDIT
BALANCE
DEBET CREDIT
PD MITRA
PROFIT AND LOSS STATEMENT
PER 31 DESEMBER 2016
PD MITRA
PERUBAHAN MODAL
PER 31 DESEMBER 2017
PD MITRA
BALANCE SHEET
PER 31 DESEMBER 2016

ASSETS: LIABILITIES:
CURRENT LIABILITIES:

TOTAL LIABILITIES:
TOTAL CURRENT ASSETS:
EQUITY:
FIXED ASSETS:

TOTAL FIXED ASSETS:

TOTAL ASSETS TOTAL LIABILITIES & EQUITY

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