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    All Journals 01/01/3125 To 31/12/3125: 20/01/2020 20.29.52 ID# Acct# Account Name Debit Credit Job No

    Uploaded by

    Ririn Prisilia

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 4

    PT PRIMA ELEKTRONIK_Nadila Sayidina S

    Jalan Jendral Sudirman No.99, Jakarta

    All Journals

    01/01/3125 To 31/12/3125
    20/01/2020 Page 1
    20.29.52
    ID# Acct# Account Name Debit Credit Job No.

    SJ 26/11/3125 Account Receivable Opening Balance


    F-11/14 1-1300 Account Receivable p105.600.000,00
    F-11/14 1-1300 Account Receivable p105.600.000,00

    SJ 30/11/3125 Account Receivable Opening Balance


    F-11/27 1-1300 Account Receivable p103.400.000,00
    F-11/27 1-1300 Account Receivable p103.400.000,00

    SJ 25/11/3125 Account Receivable Opening Balance


    F-11/12 1-1300 Account Receivable p94.600.000,00
    F-11/12 1-1300 Account Receivable p94.600.000,00

    SJ 23/11/3125 Account Receivable Opening Balance


    F-11/09 1-1300 Account Receivable p118.800.000,00
    F-11/09 1-1300 Account Receivable p118.800.000,00

    PJ 23/11/3125 Account Payable Opening Balance


    FG.12569 2-1200 Account Payable p96.800.000,00
    FG.12569 2-1200 Account Payable p96.800.000,00

    PJ 20/11/3125 Account Payable Opening Balance


    PE.1589 2-1200 Account Payable p107.800.000,00
    PE.1589 2-1200 Account Payable p107.800.000,00

    PJ 28/11/3125 Account Payable Opening Balance


    F.Jy3022 2-1200 Account Payable p83.600.000,00
    F.Jy3022 2-1200 Account Payable p83.600.000,00

    IJ 01/12/3125 Opening Balance Merchandise Inventory


    IJ000001 1-1500 Merchandise Inventory p335.800.000,00
    IJ000001 1-1500 Merchandise Inventory p145.000.000,00
    IJ000001 1-1500 Merchandise Inventory p190.800.000,00

    CD 01/12/3125 Pembayaran Gaji dan Upah bln November


    BKK12-1 1-1100 Cash In Bank p19.500.000,00
    BKK12-1 2-1300 Accrued Expense p19.500.000,00

    CR 02/12/3125 Payment; Toko Karya Sejati


    BKM12-1 1-1100 Cash In Bank p103.488.000,00
    BKM12-1 1-1300 Account Receivable p103.488.000,00

    SJ 02/12/3125 Toko Karya Sejati: Discounts on F-11/14


    00000001 1-1300 Account Receivable Rp2.112.000,00
    00000001 4-1300 Sales Discount Rp2.112.000,00

    SJ 02/12/3125 Toko Karya Sejati: Credit from 00000001


    SJ000001 1-1300 Account Receivable Rp2.112.000,00
    SJ000001 1-1300 Account Receivable Rp2.112.000,00

    SJ 03/12/3125 Sale; Toko Karya Sejati


    F-12/01 1-1300 Account Receivable p64.200.000,00
    F-12/01 1-1300 Account Receivable Rp6.420.000,00
    F-12/01 1-1300 Account Receivable Rp50.000,00
    F-12/01 4-1100 Sales of Marchandise p64.200.000,00
    F-12/01 2-1600 PPN Outcome Rp6.420.000,00
    F-12/01 4-1200 Freight Collected Rp50.000,00
    F-12/01 5-1100 Cost od Goods Sold p57.800.000,00
    F-12/01 1-1500 Merchandise Inventory p29.000.000,00
    F-12/01 1-1500 Merchandise Inventory p28.800.000,00

    PJ 06/12/3125 Purchase; PT Galaxy Elektronik


    FG.12760 2-1200 Account Payable p81.000.000,00
    FG.12760 2-1200 Account Payable Rp8.100.000,00
    FG.12760 2-1200 Account Payable Rp35.000,00
    FG.12760 1-1500 Merchandise Inventory p45.000.000,00
    FG.12760 1-1500 Merchandise Inventory p36.000.000,00
    FG.12760 2-1700 PPN Income Rp8.100.000,00
    PT PRIMA ELEKTRONIK_Nadila Sayidina S

    All Journals

    01/01/3125 To 31/12/3125
    20/01/2020 Page 2
    20.29.53
    ID# Acct# Account Name Debit Credit Job No.

    PJ 06/12/3125 Purchase; PT Galaxy Elektronik


    FG.12760 5-1200 Freight Paid Rp35.000,00

    PJ 08/12/3125 Purchase; PT Galaxy Elektronik


    RG5-14 2-1200 Account Payable p13.200.000,00
    RG5-14 2-1200 Account Payable Rp1.320.000,00
    RG5-14 1-1500 Merchandise Inventory Rp6.000.000,00
    RG5-14 1-1500 Merchandise Inventory Rp7.200.000,00
    RG5-14 2-1700 PPN Income Rp1.320.000,00

    PJ 08/12/3125 PT Galaxy Elektronik: Debit from RG5-14


    RG5-14 2-1200 Account Payable p14.520.000,00
    RG5-14 2-1200 Account Payable p14.520.000,00

    CD 10/12/3125 PT Galaxy Elektronik


    BKK12-2 1-1100 Cash In Bank p96.800.000,00
    BKK12-2 2-1200 Account Payable p96.800.000,00

    SJ 10/12/3125 Sale; Toko Citra


    F-12/02 1-1300 Account Receivable p74.700.000,00
    F-12/02 1-1300 Account Receivable Rp7.470.000,00
    F-12/02 1-1300 Account Receivable Rp55.000,00
    F-12/02 4-1100 Sales of Marchandise p74.700.000,00
    F-12/02 2-1600 PPN Outcome Rp7.470.000,00
    F-12/02 4-1200 Freight Collected Rp55.000,00
    F-12/02 5-1100 Cost od Goods Sold p67.494.339,62
    F-12/02 1-1500 Merchandise Inventory p35.094.339,62
    F-12/02 1-1500 Merchandise Inventory p32.400.000,00

    SJ 14/12/3125 Sale; Toko Citra


    NKr12-1 1-1300 Account Receivable p10.500.000,00
    NKr12-1 1-1300 Account Receivable Rp1.050.000,00
    NKr12-1 4-1400 Sales Return p10.500.000,00
    NKr12-1 2-1600 PPN Outcome Rp1.050.000,00
    NKr12-1 5-1100 Cost od Goods Sold Rp9.449.056,60
    NKr12-1 1-1500 Merchandise Inventory Rp5.849.056,60
    NKr12-1 1-1500 Merchandise Inventory Rp3.600.000,00

    CR 15/12/3125 Payment; Toko Indah


    BKM12-2 1-1100 Cash In Bank p118.800.000,00
    BKM12-2 1-1300 Account Receivable p118.800.000,00

    CR 16/12/3125 Pelanggan Tunai for NK 01


    CR000001 1-1100 Cash In Bank p116.215.000,00
    CR000001 1-1300 Account Receivable p116.215.000,00

    CD 20/12/3125 Pembayaran Dividen Payable


    BKK12-3 1-1100 Cash In Bank Rp3.500.000,00
    BKK12-3 2-1800 Dividen Payable Rp3.500.000,00

    SJ 16/12/3125 Sale; Pelanggan Tunai


    NK 01 1-1300 Account Receivable p105.600.000,00
    NK 01 1-1300 Account Receivable p10.560.000,00
    NK 01 1-1300 Account Receivable Rp55.000,00
    NK 01 4-1100 Sales of Marchandise p105.600.000,00
    NK 01 2-1600 PPN Outcome p10.560.000,00
    NK 01 4-1200 Freight Collected Rp55.000,00
    NK 01 5-1100 Cost od Goods Sold p98.543.396,23
    NK 01 1-1500 Merchandise Inventory p40.943.396,23
    NK 01 1-1500 Merchandise Inventory p57.600.000,00

    PJ 19/12/3125 Purchase; PT Jaya Elektronik


    FJy.3155 2-1200 Account Payable p63.750.000,00
    FJy.3155 2-1200 Account Payable Rp6.375.000,00
    FJy.3155 2-1200 Account Payable Rp45.000,00
    FJy.3155 1-1500 Merchandise Inventory p23.600.000,00
    FJy.3155 1-1500 Merchandise Inventory p40.150.000,00
    FJy.3155 2-1700 PPN Income Rp6.375.000,00
    FJy.3155 5-1200 Freight Paid Rp45.000,00
    PT PRIMA ELEKTRONIK_Nadila Sayidina S

    All Journals

    01/01/3125 To 31/12/3125
    20/01/2020 Page 3
    20.29.53
    ID# Acct# Account Name Debit Credit Job No.

    PJ 19/12/3125 Purchase; PT Jaya Elektronik

    CD 19/12/3125 PT Jaya Elektronik


    2 1-1100 Cash In Bank p70.170.000,00
    2 2-1200 Account Payable p70.170.000,00

    CD 20/12/3125 Pelunasan Kartu Kredit bln November 2015


    BKK12-4 1-1100 Cash In Bank Rp5.500.000,00
    BKK12-4 2-1100 Credit Card Rp5.500.000,00

    CD 22/12/3125 Pembayaran Angsuran Bank Mandiri


    BKK12-5 1-1100 Cash In Bank p27.500.000,00
    BKK12-5 2-2100 Bank Mandiri Loan p25.000.000,00
    BKK12-5 9-1100 Intersest Expense Rp2.500.000,00

    PJ 23/12/3125 Purchase; PT Planet Elektronik


    PE.1602 2-1200 Account Payable p95.030.000,00
    PE.1602 2-1200 Account Payable Rp9.503.000,00
    PE.1602 2-1200 Account Payable Rp45.000,00
    PE.1602 1-1500 Merchandise Inventory p40.880.000,00
    PE.1602 1-1500 Merchandise Inventory p54.150.000,00
    PE.1602 2-1700 PPN Income Rp9.503.000,00
    PE.1602 5-1200 Freight Paid Rp45.000,00

    SJ 24/12/3125 Sale; Toko Persada


    F-12/03 1-1300 Account Receivable p69.300.000,00
    F-12/03 1-1300 Account Receivable Rp6.930.000,00
    F-12/03 4-1100 Sales of Marchandise p69.300.000,00
    F-12/03 2-1600 PPN Outcome Rp6.930.000,00
    F-12/03 5-1100 Cost od Goods Sold p63.158.246,39
    F-12/03 1-1500 Merchandise Inventory p23.418.246,39
    F-12/03 1-1500 Merchandise Inventory p39.740.000,00

    CR 24/12/3125 Pembayaran Piutang yang dihapuskan


    BKM12-3 1-1100 Cash In Bank Rp4.000.000,00
    BKM12-3 1-1400 Allowance for Doubtful Debt Rp4.000.000,00

    SJ 27/12/3125 Sale; Toko Citra


    F-12/04 1-1300 Account Receivable p124.500.000,00
    F-12/04 1-1300 Account Receivable p12.450.000,00
    F-12/04 1-1300 Account Receivable Rp100.000,00
    F-12/04 4-1100 Sales of Marchandise p124.500.000,00
    F-12/04 2-1600 PPN Outcome p12.450.000,00
    F-12/04 4-1200 Freight Collected Rp100.000,00
    F-12/04 5-1100 Cost od Goods Sold p112.736.525,07
    F-12/04 1-1500 Merchandise Inventory p58.545.615,98
    F-12/04 1-1500 Merchandise Inventory p54.190.909,09

    CR 29/12/3125 Payment; Toko Persada


    BKM12-4 1-1100 Cash In Bank p95.546.000,00
    BKM12-4 1-1300 Account Receivable p94.600.000,00
    BKM12-4 1-1300 Account Receivable Rp946.000,00

    SJ 29/12/3125 Finance Charge: Toko Persada


    SJ000002 8-1300 Late Fees Collected Rp946.000,00
    SJ000002 1-1300 Account Receivable Rp946.000,00

    CD 30/12/3125 Pengisian Kembali Dana Kas Kecil


    BKK12-6 1-1100 Cash In Bank Rp3.800.000,00
    BKK12-6 6-1100 Advertising Expense Rp725.000,00
    BKK12-6 2-1300 Accrued Expense Rp1.300.000,00
    BKK12-6 1-1600 Store Supplies Rp800.000,00
    BKK12-6 6-1500 Maintenance and Repair Expe Rp975.000,00

    GJ 31/12/3125 Penyesuaian Rekonsiliasi Bank


    BM12-2 1-1100 Cash In Bank Rp730.000,00
    BM12-2 9-1200 Bank Service Charge Rp150.000,00
    BM12-2 8-1100 Interest Income Rp880.000,00
    PT PRIMA ELEKTRONIK_Nadila Sayidina S

    All Journals

    01/01/3125 To 31/12/3125
    20/01/2020 Page 4
    20.29.53
    ID# Acct# Account Name Debit Credit Job No.

    GJ 31/12/3125 Penyesuaian Beban yang Belum Dibayar


    BM12-3 6-1900 Wages & Salaries Expense p19.500.000,00
    BM12-3 6-1200 Telephone,Water, Electrycity E Rp1.500.000,00
    BM12-3 2-1300 Accrued Expense p21.000.000,00

    GJ 31/12/3125 Penyesuaian Penyusutan


    BM12-5 6-1700 Depreciation Expense Rp7.155.000,00
    BM12-5 1-3300 Building Accum Dept Rp2.560.000,00
    BM12-5 1-3500 Vehicle Accum Dept Rp3.255.000,00
    BM12-5 1-3700 Equipment Accum Dept Rp1.340.000,00

    GJ 31/12/3125 Penyesuaian PPN dan PPh


    BM12-6 2-1600 PPN Outcome p42.780.000,00
    BM12-6 2-1700 PPN Income p22.658.000,00
    BM12-6 2-1500 PPN Payable p20.122.000,00
    BM12-6 9-1300 Income Tax Expense Rp4.256.880,00
    BM12-6 1-1900 Prepaid Income Tax Rp4.256.880,00

    SJ 14/12/3125 Toko Citra: Credit from NKr12-1


    NKr12-1 1-1300 Account Receivable p11.550.000,00
    NKr12-1 1-1300 Account Receivable p11.550.000,00

    GJ 31/12/3125 Penyesuaian Akhir Periode


    BM12-4 6-1800 Insurance Expense Rp300.000,00
    BM12-4 1-1800 Prepaid Isurance Rp300.000,00
    BM12-4 6-1300 Rent Expense Rp500.000,00
    BM12-4 1-1700 Prepaid Rent Rp500.000,00
    BM12-4 6-1400 Store Supplies Expense Rp4.335.000,00
    BM12-4 1-1600 Store Supplies Rp4.335.000,00
    BM12-4 6-1600 Bad Debt Expense Rp9.571.000,00
    BM12-4 1-1400 Allowance for Doubtful Debt Rp9.571.000,00

    Grand Total: .014.761.443,91 .014.761.443,91

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