Scribd Logo
Upload

Welcome to Scribd!

  • PT Prima Elektronik Journal Entries December 2015

    Uploaded by

    Syoheh Pamuji
    725 views1 page
    This journal entry document from PT Prima Elektronik summarizes transactions that occurred on December 31, 2015. It includes six document entries for bank service charges, wages and salaries expenses, insurance expenses, depreciation expenses, value added tax amounts, and income tax expense. The document debits and credits various expense, income, asset, and liability accounts to record the transactions for the accounting period ended on December 31, 2015.

    Original Description:

    Original Title

    6018-P1-PRAKTEK AKUNTANSI-KUNCI JAWABAN.pdf

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This journal entry document from PT Prima Elektronik summarizes transactions that occurred on December 31, 2015. It includes six document entries for bank service charges, wages and salaries expenses, insurance expenses, depreciation expenses, value added tax amounts, and income tax expense. The document debits and credits various expense, income, asset, and liability accounts to record the transactions for the accounting period ended on December 31, 2015.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    725 views1 page

    PT Prima Elektronik Journal Entries December 2015

    Uploaded by

    Syoheh Pamuji
    This journal entry document from PT Prima Elektronik summarizes transactions that occurred on December 31, 2015. It includes six document entries for bank service charges, wages and salaries expenses, insurance expenses, depreciation expenses, value added tax amounts, and income tax expense. The document debits and credits various expense, income, asset, and liability accounts to record the transactions for the accounting period ended on December 31, 2015.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    PT PRIMA ELEKTRONIK

    JURNAL UMUM (PENYESUAIAN)


    31 DESEMBER 2015

    Date Doc. No Description Ref Debit Credit


    31 BM12-2 Bank Service Charge 9-1200 Rp 75.000
    Cash in Bank 1-1100 Rp 405.000
    Interest Income 8-1100 Rp 480.000

    31 BM12-3 Wages & Salaries Expenses 6-1900 Rp 9.500.000


    Telepon, Water, and Electricity Expense 6-1200 Rp 1.300.000
    Accrued Expenses 2-1300 Rp 10.800.000

    31 BM12-4 Insurance Expenses 6-1800 Rp 300.000


    Rent Expenses 6-1300 Rp 500.000
    Store Supplies Expenses 6-1400 Rp 3.335.000
    Bad Debt Expenses 6-1600 Rp 7.210.750
    Prepaid Insurance 1-1800 Rp 300.000
    Prepaid Rent 1-1700 Rp 500.000
    Store Supplies 1-1600 Rp 3.335.000
    Allowance for Doubtful Debt 1-1400 Rp 7.210.750

    31 BM12-5 Depreciation Expenses 6-1700 Rp 7.155.000


    Building Accummulated Depr. 1-3300 Rp 2.560.000
    Vehicle Accummulated Depr. 1-3500 Rp 3.255.000
    Equipment Accummulated Depr. 1-3700 Rp 1.340.000

    31 BM12-6 PPN Outcome 2-1600 Rp 42.780.000


    PPN Income 2-1700 Rp 22.658.000
    PPN Payable 2-1500 Rp 20.122.000
    Income Tax Expense 9-1300 Rp 27.021.063
    Prepaid Income Tax 1-1900 Rp 27.021.063

    Rp 99.581.813 Rp 99.581.813

    You might also like