PD MITRA

TRIAL BALANCE, PER 30 NOVEMBER 2016

(Dalam ribuan rupiah)
 
KODE NAMA AKUN DEBET KREDIT
1-1100 Cash in Bank Rp40,500  
1-1200 Petty Cash Rp10,000  
1-1300 Accounts Receivable Rp85,800  
1-1400 Allowance for Doubtful Debt   Rp12,800
1-1500 Merchandise Inventory Rp520,000  
1-1600 Store Supplies Rp9,000  
1-1700 Prepaid Insurance Rp17,500  
1-1800 Prepaid Rent Rp22,500  
1-1900 Prepaid Tax    
1-2100 Equipment at Cost Rp22,800  
1-2110 Equipment Accum Dep   Rp16,500
2-1100 Accounts Payable   Rp69,300
2-1200 Expense Payable   Rp3,900
2-1300 Income Tax Payable    
2-1400 PPN Payable   Rp
2-1500 PPN Outcome    Rp. 4.500
2-1600 PPN Income  Rp. 3.000  
2-2100 Bank BCA Loan   Rp300,000
3-1100 Ruchdiana Capital   Rp326,950
3-1200 Ruchdiana, Drawing Rp25,400  
4-1100 Sales   Rp503,300
4-1300 Sales Retur    
5-1100 Cost of goods Sold Rp329,400  
5-1200 Freight Paid Rp8,800  
6-1000 Advertising Expenses Rp4,400  
6-1100 Telephone & Electricity expenses Rp8,900  
6-1200 Store Supplies Expenses Rp4,950  
6-1300 Bad Debt Expense  
6-1400 Depreciation Expense Rp16,500  
6-1500 Insurance Expense Rp14,300  
6-1600 Rent Expense Rp23,300  
6-1700 Wages & Salaries Rp36,300  
6-1800 Other Operating Expense Rp9,300  
7-1100 Interest Revenue   Rp5,800
8-1100 Interest Expense Rp8,800  
8-1200 Bank Service Charge Rp6,600  
8-1300 Income Tax Expense Rp15,000  
    Rp1,243,050 Rp1,243,050
 PD MITRA
CASH RECEIPT JOURNAL
Dec-16

Invoice Debit Credit

Date Desciption Ref
No
Cash In Bank Sales Discount Acc. No Amount Account Receivable Acc. No Amount
Des 3 Ilham Komputer 33,790,000 310,000 34,100,000
12 Maulana Computer 188,600,000 1,886,000

RECAPITULATION
DEBIT CREDIT -
222,390,000 -

222,390,000

222,390,000

- -
 PD MITRA
Cash Disbursement Journal
Dec-16

Debit Credit

Invoice Account
Date Desciption Ref Payable Other Other
No
Cash In Bank
Acc. No. Amount Acc. No Amount

Des 1 BKK12-1 Pembayaran Gaji 2-1200 3,000,000 3,000,000

1 BKK12-2 Pembelian Perlengkapan Toko 1-1600 3,300,000 3,300,000

6 PT Putri 28,600,000 28,340,000 5-1300 260,000

- 260,000

Rekapitulation
DEBIT CREDIT
-
 PD MITRA
SALES JOURNAL
Dec-17
Debit Credit
CGS
Invoice
DATE Desciption Ref (Dr)Merchandise
No. Account Sales Of
Inventory ( CR ) PPN Outcome Freight Collected
Receivable Merchandise
12/6/2016 F11-1 Maulana Computer 245,800,000 190,500,000 223,000,000 22,300,000 500,000

RECAPITULATION
DEBIT CREDIT
Acc.No Amount Acc.No Amount

-
 64,200,000

74,700,000
11,550,000 10,500,000
105,600,000
69,300,000
124,500,000
26,800,000
438,300,000 427,800,000
4,278,000
4,259,080
18,920
 PD MITA
PURCHASE JOURNAL
Dec-16

Debit Credit
Date Invoice Description Ref
No. Merchandise PPN Income Freigt Paid Account Payable
Inventory

RECAPITULATION
DEBIT CREDIT
-
-
 PD MITRA
GENERAL JOURNAL
Dec-16

Date Doc. No Description Ref Debit Credit

12/7/2016 NK12-1

RECAPITULATION
DEBIT CREDIT
Acc.No Amount Acc.No Amount
 PD MITRA
KARTU PERSEDIAAN
Dec-16
M300
IN OUT BALANCE
Date Invoice No Description
Quantity Price Amount Quantity Price Amount Quantity Price

Des 1 Saldo Awal 20 16,000,000

6 F12-1 Penjualan Kredit 8 16,000,000 128,000,000 12 16,000,000
7 NK12-1 Retur Penjualan 2 16,000,000 32,000,000 14 16,000,000
10 F05 Pembelian 11 16,000,000 176,000,000
BALANCE
Amount

320,000,000
192,000,000
224,000,000
 PD MITRA
KARTU PERSEDIAAN
Dec-16
PAC 05WD M30 AC 690 WATT
IN OUT BALANCE
Date Invoice No Description
Quantity Price Amount Quantity Price Amount Quantity Price

Des 1 Saldo awal 16 12,500,000

6 F12-1 Maulana Computer 5 12,500,000 62,500,000 11 12,500,000
7 NK12-1 Retur 1 12,500,000 12,500,000 12 12,500,000
10 F05 Pembelian kredit 8 12,500,000 100,000,000 20 12,500,000
11 NK-1 Retur pembelian 2 12,500,000 25,000,000 18 12,500,000
13 KN01 Penjualan tunai 8 12,500,000 100,000,000 10 12,500,000
18 F12-2 Ilham Computer 4 12,500,000 50,000,000 6 12,500,000
22 A17 PT. Tiara 14 12,635,000 176,890,000 20 12,594,500
27 F12-3 Akbar Computer 10 12,594,500 125,945,000 10 12,594,500
29 G11 CV Anggita 10 12,400,000 124,000,000 20 12,497,250
BALANCE
Amount

200,000,000
137,500,000
150,000,000
250,000,000
225,000,000
125,000,000
75,000,000
251,890,000
125,945,000
249,945,000
 BUKU BESAR PEMBANTU PIUTANG
Dec-16
ILHAM COMPUTER
Saldo
Date Invoice No Description Debit Kredit
debet kredit
12/1/2016 F-11/12 Saldo Awal - 34,100,000
12/3/2016 BKM12-1 Pelunasan Piutang 34,100,000 -

MAULANA COMPUTER
Saldo
Date Invoice No Description Debit Kredit
Debet Kredit
12/1/2016 F-11/25 Saldo Awal 28,600,000
12/6/2016 F12-1 Penjualan Kredit 245,800,000 274,400,000
12/7/2016 Ank12-1 Retur Penjualan 57,200,000 217,200,000

AKBAR COMPUTER
Saldo
Date Invoice No Description Debit Kredit
Debit Kredit
12/1/2016 F-11/10 Saldo Awal 23,100,000

MAULIDA COMPUTER
Date Invoice No Description Debit Kredit Saldo
 BUKU BESAR PEMBANTU UTANG
Dec-16
PT TIARA
Saldo
Date Invoice No Description Debit Kredit
Debit Kredit
12/1/2016 C. 15234 Saldo Awal 23,100,000

CV ANGGITA
Saldo
Date Invoice No Description Debit Kredit
Debit Kredit
12/1/2016 F. 1289 Saldo Awal 17,600,000.00

PT PUTRI
Saldo
Date Invoice No Description Debit Kredit
Debit Kredit
12/1/2016 Fk. 2016 Saldo Awal 28,600,000
12/6/2016 CP12-002 Pelunasan Utang Rp28,600,000 28,600,000 -
 -

34,100,000
-
 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
40,500

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Prepaid Insurance Nomor : 1-1700
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ACCOUNT PAYABLE Nomor : 2-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax payable Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : ppn payable Nomor : 2-1400
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : PPN InCOME Nomor : 2-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank BCA Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana capital Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana drawing Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME SUMMARY Nomor : 3-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Nomor : 4-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Return Nomor : 4-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Discount Nomor : 4-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Collected Nomor : 4-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Puchase Discount Nomor : 5-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : advertising expenses Nomor : 6-1000

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Telephone & Electricity Expense Nomor : 6-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad DebtS Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Wages and Salaries EXPENSE Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest REVENUE Nomor : 7-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Interest Expense Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax expense Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
(476,550,000)

(575,595,000)
 (2,500,000)

(5,450,000)
0

-
 PD MITRA
TRIAL BALANCE
Dec-16

Nomor Perk Nama Akun Debit Kredit

1-1100 Cash in Bank 0
1-1200 Petty cash 10,000,000
1-1300 Accounts Receivable -
1-1400 Allowance for Doubtful Debt 18,800,000
1-1500 Merchandise Inventory -
1-1600 Store Supplies -
1-1700 Prepaid Insurance 17,500,000
1-1800 Perpain Rent -
1-1900 Prepaid Tax - -
1-2100 Equipment at Cost -
1-2110 Equipment Accum Dep -
2-1100 Account Payable -
2-1200 Expence 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 2,500,000
5-1100 Cost of goods Sold -
5-1200 Fregiht Paid -
5-1300 Purchase Discount 260,000
6-1000 Advertising Expenses -
6-1100 Telephone & Electricity Expenses -
6-1200 Store Supplies Expenses -
6-1300 Bad Debt Expense
6-1400 Depreciation Expenses -
6-1500 Insurance Expenses 14,300,000
6-1600 Rent Expense -
6-1700 Wages & Salaries -
6-1800 Other Operating Ecpenses -
7-1100 Interest Revenue -
8-1100 Interes Expenses -
8-1200 Bank Service Charge -
8-1300 Income Tax Expenses -
Total 41,800,000 21,560,000
 40,500
10,000
- 85,800
12,800
- 520,000
(18,800,000) 9,000
17,500
22,500

22,800
16,500
10,850,000 69,300

10,850,000 3,900
- 4,500
3,000
6,850,000 300,000
326,950
- 25,400
503,300
(10,850,000) 329,400
(15,100,000) 8,800
4,400

8,900
(10,500,000) 4,950
16,500
10,500,000 14,300
23,300
36,300
9,300
900,000 5,800
8,800
6,600
15,000
1,243,050.00 1,243,050.00

20,240,000

20,240,000.00
 PD MITRA
ADJUSTMENT JOURNAL
Dec-16

Date Doc. No Description Ref Debit Credit

31/12/2016

RECAPITULATION
DEBIT CREDIT

-
-
 PD MITRA
Work Sheet
Per 31 Dec 2015
Page : 01
Acc Account Trial balance Adjusment Adjusment of trial balance profit (Loss ) Balance

No Name Debet (Rp) Credit (Rp) Debet (Rp) Credit (Rp) Debet (Rp) Credit (Rp) Debet (Rp) Credit (Rp) Debet (Rp) Credit (Rp)
 -
-

-
-
-
-
 PT MITRA
Profit and Loss Statement
per 31 Des 2016
ement
6

Rp -

126,806,600
126,806,600
 PD MITRA
Capital Statement
per 31 Dec 2015
 PD MITRA
Balance Sheet
per 31 Dec 2016
 PD MITRA
Closing Journal
Per 31 December 2016
Page : 01
Eviden
Date Description Ref Debet (Rp) Credit (Rp)
No
0
-
-
 PD MITRA
NERACA SALDO SETELAH PENUTUPAN
Per 31 December 2016

Nomor Perk Nama Akun Debit Kredit

 Cash In Bank
Petty Cash
accounts Receivable
Allowance for Doubtful Debt

-
 PD MITRA
REVERSING JOURNAL
Jan-17

Date Doc. No Description Ref Debit Credit

Des 1 Expense Payable 1,200,000.00
Telp Electricity Expense 1,200,000.00
1 Income Tax Payable 9,776,900.00
Income Tax Expense 9,776,900.00

10,976,900 10,976,900
#REF!
 PD MITRA
Cash Flow Statement
Per 31 Dec 2016
 94.00

IDR - Err:509
#REF!
#REF!

20,000
 PD MITRA
BANK RECONCILIATION
31-Dec-16

DESCRIPTION AMOUNT DESCRIPTION AMOUNT

BANK BALANCE Rp - CORPORATE BALANCE Rp -
ADD:
INTEREST INCOME Rp 5,000,000

DEDUCT:
BANK SERVICE CHARGE Rp 200,000
Rp - Rp 4,800,000
###
A DAFTAR SALDO HUTANG PER 31 DESEMBER 2016

NO KODE NAMA CUSTOMER NO. FAKTUR TANGGAL PENJUALAN PPN OUTCOME JUMLAH
1 PT TIARA A17 22/12/2016 373,090,000 37,309,000 410,399,000
2 CV ANGGITA G11 29/12/2016 288,000,000 28,800,000 316,800,000

B DAFTAR SALDO PIUTANG PER 31 DESEMBER 2016

NO KODE NAMA CUSTOMER NO. FAKTUR TANGGAL PENJUALAN PPN OUTCOME JUMLAH
1 ILHAM COMPUTER F12-3 18/12/2016 173,000,000 17,100,000 190,100,000
2 AKBAR COMPUTER F12-3 27/12/2016 427,500,000 42,750,000 470,250,000

DAFTAR PRODUK DAN NILAI PERSEDIAAN

saldo Persediaan
Item No. Nama Produk
unit harga/perunit nilai persediaan
M30 20 12,497,250 249,945,000
M300 20 16,284,000 325,680,000

575,625,000
 727,199,000

17,300,000

660,350,000
C