Lembar Jawaban

PT Cahaya Bintang Elektrindo
Trial Balance
No Perkiraan Neraca Saldo
Akun Dr Cr
10000 Assets
11000 Current Assets
11110 Cash - -
11111 Cash US $ - -
11120 Mandiri Bank - -
11125 Mandiri Bank US$ - -
11130 Bank Artha Graha - -
11140 Time Deposit - -
11210 Note Receivable - -
13110 Account Receivable Trade - -
13120 Accrued Receivable - -
14101 TV 14 " Inventory - -
14102 CD Player Inventory - -
14103 Tape Dek Inventory - -
15210 VAT Tax in - -
15215 PPh Art 22 - -
15220 PPh Art 23 - -
15230 PPh Art 25 - -
15310 Prepayment Rent - -
15320 Prepayment Insurance - -
17000 Fixed Assets - -
17110 Lands - -
17120 Building - -
17130 Building Accumulated Depreciation - -
17210 Vehicles - -
17220 Vehicles Accumulated Depreciation - -
17310 Office Equipment - -
17320 Office Eq. Accumulated Depreciation - -
17330 Inventory in transit - -
17340 Contraction in Progress - -
20000 LIABILITIES - -
21000 Current Liabilities - -
21110 Account Payable Trade - -
21310 VAT Tax Out - -
21320 PPh Art 21 Tax - -
21590 Other Current Liability - -
21591 Mandiri Bank Loans - -
23000 LONG TERM LIABILITIES - -
30000 EQUITY - -
31100 Owner's Shareholder - -
32100 Retained Earnings - -
33100 Current Year Earnings - -
40000 INCOME - -
41000 INCOME TRADE - -
41101 TV 14 Sales - -
41102 CD Player Sales - -
41103 Tape Dek Sales - -
41201 Sales Return TV 14 Sales - -
41202 Sales Return CD Player Sales - -
Trial Balance
Akun Dr Cr
41203 Sales Return Tape Dek Sales - -
41301 Service Revenue - -
50000 EXPENSES - -
51000 Cost of Good Sold - -
51101 Cost of Good Sales TV 14' - -
51102 Cost of Good CD Player Sales - -
51103 Cost of Good Tape Dek Sales - -
52100 Purchase Return - -
52101 Purchase Return-TV 14 - -
52102 Purchase Return CD Payer - -
52103 Purchase ReturnTape Dek - -
61100 MARKETING EXPENSES - -
61101 Salarie Expenses - -
61102 Depeciation Expenses - -
61103 Traveling & Transportation Expenses - -
61104 Entertainment Expenses - -
61105 Repair & Maintenance - Vehiclee Exp - -
61106 Gasoline, Parking, Tol Exp - -
61107 Electrical, Telp Exp - -
61108 Office Maintenance Exp - -
61109 Rental Exp - -
61110 Representation Exp - -
61111 Donation Exp - -
61112 Insurance Exp - -
61113 Other Exp - -
63100 GENERAL & ADMINISTRATION EXPENSES - -
63101 Salaries Expenses - -
63102 Depreciation Expenses - -
63103 Traveling & Transportation Expenses - -
63104 Entertainment Expenses - -
63105 Repair & Maintenance - Vehiclee Exp - -
63106 Gasoline, Parking, Tol Exp - -
63107 Electrical, Telp Exp - -
63108 Office Maintenance Exp - -
63109 Insurance Exp - -
63110 Donation Exp - -
63111 Other Expenses - -
65100 Income Tax Art 21 Exp - -
63200 Income Tax Art 4 Ay 2, Exp - -
63300 Income Tax Art 23 Exp - -
67100 Tax Expenses - -
69190 Amortisation - -
81100 OTHER INCOME - -
81110 Bank Service (jasa giro) - -
81120 Interest Deposit - -
81130 Defered Exchange rate - -
81600 Other Income - -
91100 OTHER EXPENSES - -
91101 Bank Service Expenses - -
Trial Balance
Akun Dr Cr
91102 Tax Service - -
91109 Other Expenses - -
- -
Trial Balance
Periode 30 November 2011
Neraca Saldo, 30 Nov 2011

No. Akun Perkiraan
Debet Kredit
10000 Assets
11110 Cash 621,338,000
11111 Cash US $
11120 Mandiri Bank 820,885,325
11125 Mandiri Bank US$
11130 Bank Artha Graha
11140 Time Deposit 500,000,000
11210 Note Recevaible 500,000,000
13110 Account Recevaible trade 107,723,000
13120 Accrued Receivable
14101 Tv 14 Inventory 71,500,000
14102 CD Player Inventory 138,650,000
14103 Tape Desk Inventory 29,250,000
15210 Vat Tax In 4,062,500
15215 PPh Art 22
15220 PPh Art 23 750,000
15230 PPh Art 25 5,250,000
15310 Prepayment Rent 192,500,000
15320 Prepayment Insurance 34,350,000
17000 Fixed Assets
17110 Lands 1,000,000,000
17120 Building 240,000,000
17130 Building Accumulated Depr 80,000,000
17210 Vehicle 877,200,000
17220 Vehicle Accoumulated Depr 234,975,000
17310 Office Equipment 226,200,000
17320 Office Equipment Accumulated Depr 34,512,500
17330 Inventory in transit
17340 Contraction in Progress
20000 LIABILITIES
21000 Current Liabilities
21110 Account Payable Trade 374,000,000
21310 Vat Tax Out 21,259,500
21320 PPh ps 21 Tax 3,486,825
21590 Other Current Liability 145,726,056
21591 Mandiri Bank Loans
23000 Long Term Liabilities
30000 EQUITY
31100 Owner's Shareholder 4,000,000,000
32100 Retained earnings 275,250,500
33100 Current Year Earnings
40000 INCOME
41000 INCOME TRADE
41101 TV 14 Sales 1,250,600,000
41102 CD player Sales 1,200,000,000
41103 Tape Desk Sales 475,000,000
41201 Sales Return TV 14 Sales
41202 Sales Return CD Player Sales
41203 Sales Return Tape Dek Sales
41301 Service Revenue
50000 EXPENSES
51000 Cost of Good Sold - -
51101 Cost of Good Solds TV 14 386,016,816
51102 Cost of Good Solds CD Player 688,011,604
51103 Cost of Good sold Tape Desk 609,871,580
52100 Purchase Return
52101 Purchase Return-TV 14
52102 Purchase Return CD Payer
52103 Purchase ReturnTape Dek
61100 Marketing Expenses
61101 Salaries Expenses 329,546,250
61102 Depreciation Expenses 109,883,125
61103 Travelling & Transportation expenses 25,512,500
61104 Entertainment Expenses 15,785,200
61105 Repair & Maintenance - vehicles Expense 5,652,220
61106 Gasolin, Parking, Tol Expreses 9,926,270
61107 Electrical, Telp. Expenses 13,768,080
61108 Office Maintenance Expenses 13,525,620
61109 Rental Expense Expenses 12,000,000
61110 Representation Expenses 11,525,000
61111 Donataion Expenses 7,562,500
61112 Insurance Expenses 5,256,000
61113 Other Expenses 3,215,660
63100 GENERAL & ADMINISTRATIVE EXPENSES
63101 Salaries Expenses 352,616,000
63102 Depreciation Expenses 89,904,375
63103 Travelling & Transportation expenses 15,625,000
63104 Entertainment Expenses 11,202,200
63105 Repair & Maintenance - vehicles Expense 5,500,000
63106 Gasolin, Parking, Tol Expreses 4,256,250
63107 Electrical, Telp. Expenses 1,312,000
63108 Office Maintenance Expenses 1,624,580
63109 Insurance Expenses 1,256,200
63110 Donataion Expenses 500,000
63111 Other Expenses 546,526
65100 Income Tax art 21 expenses
65200 Income Tax art 4, ay 2 Expenses
65300 Income tax art 23 Expenses
67100 Taxed Expenses
69190 Amortisation
81100 OTHER INCOME
81110 Bank servis (jasa Giro) 12,500,000
81120 Interest Deposit 8,750,000
81130 Defered Exchange rate
81600 Other Income
91100 OTHER EXPENSES
91101 Bank servis Expenses
91102 Taxed Servis
91109 Other Expenses 15,000,000
JUMLAH 8,116,060,381 8,116,060,381
PT Cahaya Bintang Elektri
JURNAL UMUM
Periode 31 Desember 20
NO TANGGAL NAMA AKUN REF
1 12/3/2011 Permata Bank
Account Receivable Trade 13110
2 12/5/2011 Account Receivable Trade 13110
TV 14 Sales 41101
CD Player Sales 41102
VAT Tax Out 21310
Cost of Good Sales TV 14' 51101
Cost of Good CD Player Sales 51102
TV 14 " Inventory 14101
CD Player Inventory 14102
3 12/5/2011 Entertainment Expenses 61104
Cash 11110
VAT Tax Out 21310
5 12/6/2011 Electrical, Telp Exp (Distribution) 63107
Electrical, Telp Exp (Administration) 63107
Cash 11110
6 12/6/2011 Gasoline, Parking, Tol Expense (Marketing) 63106
Gasoline, Parking, Tol Expense (Administration) 63106
Cash 11110
7 12/7/2011 Sales Return TV 14 Sales 41201
Vat Tax Out 21310
Account Recevaible Trade 13110
Cost of Good Solds TV 14 51101
TV 14 Sales 41101
Tape Dek Sales 41103
VAT Tax Out 21310
Cost of Good Tape Dek Sales 51103
Tape Dek Inventory 14103
9 12/8/2011 Mandiri Bank 11120
10 12/8/2011 Bank Service Expenses 91101
Mandiri Bank 11120
11 12/9/2011 TV 14 " Inventory 14101
VAT Tax in 15210
Account Payable Trade 21110
12 12/9/2011 Account Payable Trade 21110
Mandiri Bank 11120
13 12/10/2011
14 12/10/2011 Entertainment Expenses 61104

Cash 11110
Gasoline, Parking, Tol Expense (Admin) 63106
Cash 11110
Tape Dek Sales 41103
VAT Tax Out 21310
Cost of Good Tape Dek Sales 51103
Tape Dek Inventory 14103
17 12/15/2011 Electrical, Telp Expense (Distribution) 63107
Electrical, Telp Exp (Admin) 63107
Mandiri Bank 11120
VAT Tax Out 21310
VAT Tax Out 21310
TV 14 Sales 41101
Mandiri Bank 11120
Mandiri Bank 11120
22 12/20/2011 Mandiri Bank 11120
Gasoline, Parking, Tol Expense (Admin) 63106
Cash 11110
24 12/20/2011 Cash 11110
Service Revenue 41301
TV 14 Sales 41101
Mandiri Bank 11120
26 12/22/2011 Bank servis Expenses 91101
Mandiri Bank 11120
27 12/22/2011 Tv 14 Inventory 14101
Vat Tax In 15210
JURNAL UMUM
Periode 31 Desember 2011
DEBIT KREDIT
Rp 11,605,000.00
Rp 11,605,000.00
Rp 70,713,500.00
Rp 31,687,500.00
Rp 32,597,500.00
Rp 6,428,500.00
Rp 24,375,000.00
Rp 25,075,000.00
Rp 24,375,000.00
Rp 25,075,000.00
Rp 750,550.00
Rp 750,550.00
Rp 21,092,500.00
Rp 19,175,000.00
Rp 1,917,500.00
Rp 14,750,000.00
Rp 14,750,000.00
Rp 1,171,350.00
Rp 780,900.00
Rp 1,952,250.00
Rp 1,975,500.00
Rp 1,125,550.00
Rp 3,101,050.00
Rp 422,500.00
Rp 42,250.00
Rp 464,750.00
Rp 325,000.00
Rp 325,000.00
Rp 70,963,750.00
Rp 31,687,500.00
Rp 19,175,000.00
Rp 13,650,000.00
Rp 6,451,250.00
Rp 24,375,000.00
Rp 14,750,000.00
Rp 9,750,000.00
Rp 24,375,000.00
Rp 14,750,000.00
Rp 9,750,000.00
Rp 10,164,000.00
Rp 10,164,000.00
Rp 7,500.00
Rp 7,500.00
Rp 24,375,000.00
Rp 2,437,500.00
Rp 26,812,500.00
Rp 100,000,000.00
Rp 100,000,000.00
Rp 1,125,750.00
Rp 1,125,750.00
Rp 1,755,600.00
Rp 1,100,200.00
Rp 2,855,800.00
Rp 39,432,250.00
Rp 24,297,500.00
Rp 10,920,000.00
Rp 3,584,750.00
Rp 19,175,000.00
Rp 7,800,000.00
Rp 19,175,000.00
Rp 7,800,000.00
Rp 1,614,086.25
Rp 538,028.75
Rp 2,152,115.00
Rp 28,762,500.00
Rp 2,876,250.00
Rp 31,638,750.00
Rp 22,125,000.00
Rp 22,125,000.00
Rp 99,000,000.00
Rp 99,000,000.00
Rp 65,000,000.00
Rp 65,000,000.00
Rp 16,500,000.00
Rp 16,500,000.00
Rp 1,511,500.00
Rp 1,120,000.00
Rp 2,631,500.00
Rp 99,000,000.00
Rp 99,000,000.00
Rp 18,525,000.00
Rp 18,525,000.00
Rp 12,350,000.00
Rp 12,350,000.00
Rp 18,525,000.00
Rp 18,525,000.00
Rp 275,250.00
Rp 275,250.00
Rp 16,250,000.00
Rp 1,625,000.00
Rp 17,875,000.00
KETERANGAN
Piutang dari PT. Adaya Elektrindo
Penjualan kpd PT. Shanghai Elektronika
Perjamuan by Direktur Pemasaran
Penjualan kpd CV. Darmala Jaya Bakti
Beban listrik Desember
Beban BBM Minggu Pertama
Retur Penjualan by PT. Adaya Elektrindo
Penjualan kpd PT. Barkah Elektronik
Pelunasan Piutang PT. Bunda Cahaya Timur

Pembelian barang kpd PT. Samson Indonesia
Pembayaran Hutang kpd PT. Samson Indonesia
Perjamuan by DirekturUtama
Beban BBM Minggu Kedua
Penjualan kpd PT. Cahaya Elektronik
Beban Telepon bulan Desember
Penjualan kpd Toko Samudra Jaya
Pembayaran Utang kpd PT. Toshida
Pelunasan Utang kps PT. Samson
Pembayaran Piutang PT. Bunda Cahaya Timur
Beban BBM Minggu Ketiga
Penghasilan Service dari Bengkel Setia Kawan

Ekspor Barang Malaysia Trading
Admin Transfer Bank Mandiri
Pembelian kpd PT. Samson Indonesia

FORMULIR KARTU STOCK
STOCK : TV 14"
Bulan: Des 11 NamaBarang TV 14
Kode Barang TV14
Tanggal No Keterangan Masuk Keluar Stock
Bukti unit Harga @ Jumlah unit Harga @ Jumlah unit Harga @
1-Dec-11 Stock Awal 220 325,000
5-Dec-11 SJ-210 PT Cahaya Bintang Elektrindo (Kredit) 75 325,000 24,375,000 145 325,000
7-Dec-11 MM-352 PT Adaya Elektrindo (Retur) (1) 325,000 (325,000) 146 325,000
8-Dec-11 SJ-212 PT Barkah Elektronik 75 325,000 24,375,000 71 325,000
9-Dec-11 PJ-121 PT Samson Indonesia 75 325,000 24,375,000 146 325,000
19-Dec-11 SJ-215 PT Sanghai Elektronika 40 325,000 13,000,000 106 325,000
22-Dec-11 SJ-216 Malaysia Trading, Ltd 38 325,000 12,350,000 68 325,000
22-Dec-11 PJ-122 PT Samson Indonesia 50 325,000 16,250,000 118 325,000
22-Dec-11 SJ-217 PT Gama Utama 10 325,000 3,250,000 108 325,000
23-Dec-11 SJ-218 Departement Sosial Kab. Bekasi 12 325,000 3,900,000 96 325,000
96
96
96
96
STOCK : CD PLAYER
Bulan: Des 11 NamaBarang CD PLAYER
Kode Barang CDP
1-Dec-11 Stock Awal 470 295,000

5-Dec-11 SJ-210 PT Cahaya Bintang Elektrindo (Kredit) 85 25,075,000 385
295,000 295,000
6-Dec-11 SJ-211 CV Darmala Jaya Bakti (Kredit) 50 295,000 14,750,000 335 295,000
15-Dec-11 SJ-213 PT Cahaya Elektronik 65 295,000 19,175,000 220 295,000
17-Dec-11 SJ-214 Toko Samudra Jaya 75 295,000 22,125,000 145 295,000
145
145
145
145
145
145
145
145
STOCK : TAPE DEK

Bulan: Des 11 NamaBarang Tape Dek
Kode Barang TD
1-Dec-11 Stock Awal 150 195,000

15-Dec-11 SJ-213 PT Cahaya Elektronik 40 195,000 7,800,000 60 195,000
60
60
60
60
60
60
60
60
60
60
60
STOCK
Bulan: Des 11 NamaBarang
Kode Barang
Stock
Jumlah
71,500,000
47,125,000
47,450,000
23,075,000
47,450,000
34,450,000
22,100,000
38,350,000
35,100,000
31,200,000
-
-
-
-
Stock
Jumlah
138,650,000
113,575,000
98,825,000
84,075,000
64,900,000
42,775,000
-
-
-
-
-
-
-
-
Stock
Jumlah
29,250,000
19,500,000
11,700,000
-
-
-
-
-
-
-
-
-
-
-
Stock
Jumlah
PT CAHAYA BINTANG ELEKTRINDO
KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
No. Uaraian No. Acct Debet Kredit
1
2
3
Cek/Bilyet Giro No:

Bank :
Disetujui Kasir/Accounting Diserahkan Oleh

KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
1
2
3
Cek/Bilyet Giro No:

Bank :
KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
1
2
3
Cek/Bilyet Giro No:

Bank :

KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
1
2
3
Cek/Bilyet Giro No:

Bank :
KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
1
2
3
Cek/Bilyet Giro No:

Bank :
KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :
Disetujui Kasir/Accounting Penerima

KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kepada :
1 Entertainment Expenses 61104 1,125,750
2 Cash 11110 1,125,750
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kepada :
Cek/Bilyet Giro No:
Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :
KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :
KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd :
Cek/Bilyet Giro No:

Bank :
KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari : Adaya Elektrindo, PT Cs-109
Cek/Bilyet Giro No: DF-215444

Bank : Permata

KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari : Bunda Cahaya Timur, PT C-108
1 Mandiri Bank 11120 10,164,000
2 Account Receivable Trade 13110 10,164,000
Cek/Bilyet Giro No:

Bank :

KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari : CS-108
Cek/Bilyet Giro No:

Bank :

KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
Cek/Bilyet Giro No:

Bank :

KAS/BANK MASUK
Voucher No :
Tanggal :
Diterima dari :
Cek/Bilyet Giro No:
Bank :
KAS/BANK KELUAR
Voucher No :
Tanggal :
Dibayarkan kpd : Bank Mandiri
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:
Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:
Bank :

KAS/BANK KELUAR
Voucher No :
Tanggal :
Cek/Bilyet Giro No:

Bank :
SALES JOURNAL / JURNAL PENJUALAN
Voucher No :
Tanggal :
Dijual kepada : CS :
Syarat Pembayaran
1. Tunai
2. Kredit Disetujui Kasir/Accounting Penerima

Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai
Voucher No :
Tanggal :
Syarat Pembayaran
1. Tunai
PURCHASES JOURNAL / JURNAL PEMBELIAN
Voucher No :
Tanggal :
Dibeli dari : VE :
Syarat Pembayaran
1. Tunai
2. Kredit Disetujui Kasir/Accounting Purchases

Voucher No :
Tanggal :
Dibeli dari : VE :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Dibeli dari : VE :
Syarat Pembayaran
1. Tunai

Voucher No :
Tanggal :
Dibeli dari : VE :
Syarat Pembayaran
1. Tunai
MEMORIAL
Voucher No :
Tanggal :
Dibeli dari : Adaya Elektrindo, PT CS-:
Disetujui Accounting

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :
MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :

MEMORIAL
Voucher No :
Tanggal :
Dibeli dari :
Nama Akun : Cash Cash No Akun : 11110
Saldo
Tanggal Uraian Ref Debet Kredit
Debet Kredit
Nama Akun : No Akun :

Saldo
Debet Kredit
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Saldo
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Saldo
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Saldo
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Saldo
Debet Kredit

Saldo
Debet Kredit
Formulir Subsidiary Ledger (Account Receivable)
Nama Debitur: Berkah Elektronik, PT Kode:
Tgl
Tanggal Uraian(No Faktur) Ref Debet Kredit
Inv
Nama Debitur: Darmala Jaya Bakti, CV Kode:

Tgl
Inv
Nama Debitur: Cahaya Elektronik, PT Kode:

Tgl
Inv
Nama Debitur: Sanghai Elektronik PT Kode:

Tgl
Inv
Nama Debitur: Samudra Jaya , Toko Kode:
Tgl
Inv
Nama Debitur: Timur Elektronik, CV Kode:

Tgl
Inv
Nama Debitur: Grand Elektrik Jaya, PT Kode:

Tgl
Inv
Nama Debitur: Bunda Cahaya Timur, PT Kode:

Tgl
Inv
Nama Debitur: Adaya Elektrindo, PT Kode:
Tgl
Inv
Nama Debitur: Gama Utama, PT Kode:

Tgl
Inv
Nama Debitur: Departemen Sosial Kode:

Tgl
Inv
Nama Debitur: Malaya Trading , Ltd Kode:
Tgl
Inv
12/22/2011 611/CBE/PL/INV/2011 12/22/2011
CS-101
Saldo
Debet Kredit
CS-102
Saldo
Debet Kredit
CS-103
Saldo
Debet Kredit
CS-104
Saldo
Debet Kredit
CS-105
Saldo
Debet Kredit
CS-106
Saldo
Debet Kredit
CS-107
Saldo
Debet Kredit
CS-108
Saldo
Debet Kredit
CS-109
Saldo
Debet Kredit
CS-110
Saldo
Debet Kredit
CS-111
Saldo
Debet Kredit
CS-112
Saldo
Debet Kredit
Formulir Subsidiary Ledger (Account Payable)
Nama Kreditur: Samson Indonesia, PT
Tgl
Inv
Nama Kreditur: Citra Utama Elektrik, PT

Tgl
Inv
Nama Kreditur: Toshida Indonesia, PT

Tgl
Inv
Nama Kreditur: #N/A Kode:

Tgl
Inv
Nama Kreditur: Kode:
Tgl
Inv

Tgl
Inv

Tgl
Inv
t Payable)
Kode: VE-201
Saldo
Debet Kredit
Kode : VE-202
Saldo
Debet Kredit
Kode : VE-203
Saldo
Debet Kredit
VE-204
Saldo
Debet Kredit
VE-205
Saldo
Debet Kredit
VE-206
Saldo
Debet Kredit
VE-207
Saldo
Debet Kredit
Rekapitulasi Account Receivable
Awal Desember 2011
Kode Nama Pelanggan Faktur No Tgl Invoce Jumlah
Akhir Desember 2011

Kode Nama Pelanggan Faktur No Tgl Invoce Jumlah
Rekapitulasi Account Payable
Awal Desember 2011
Kode Nama Vendor Faktur No Tgl Invoce Jumlah
Akhir Desember 2011

Kode Nama Vendor Faktur No Tgl Invoce Jumlah
T Cahaya Bintang Elektrindo
Trial Balance
Akun Dr Cr
10000 Assets
11110 Cash
11111 Cash US $
11120 Mandiri Bank
Mandiri Bank US$
11140 Time Deposit
11210 Note Receivable
13110 Account Receivable Trade
Accrued Receivable
14101 TV 14 " Inventory
14102 CD Player Inventory
14103 Tape Dek Inventory
15210 VAT Tax in
PPh Art 22
15220 PPh Art 23
15230 PPh Art 25
15310 Prepayment Rent
15320 Prepayment Insurance
17000 Fixed Assets
17110 Lands
17120 Building
17130 Building Accumulated Depreciation
17210 Vehicles
17220 Vehicles Accumulated Depreciation
17310 Office Equipment
17320 Office Eq. Accumulated Depreciation
Inventory in transit
Contraction in Progress
20000 LIABILITIES
21110 Account Payable Trade
21310 VAT Tax Out
21320 PPh Art 21 Tax
21590 Other Current Liability
Mandiri Bank Loans
23000 LONG TERM LIABILITIES
30000 EQUITY
31100 Owner's Shareholder
32100 Retained Earnings
40000 INCOME
41000 INCOME TRADE
41101 TV 14 Sales
41102 CD Player Sales
41103 Tape Dek Sales
Service Revenue
50000 EXPENSES
51000 Cost of Good Sold
51101 Cost of Good Sales TV 14'
51102 Cost of Good CD Player Sales
51103 Cost of Good Tape Dek Sales
61100 MARKETING EXPENSES
61101 Salarie Expenses
61102 Depeciation Expenses
61103 Traveling & Transportation Expenses
61104 Entertainment Expenses
61105 Repair & Maintenance - Vehiclee Exp
61106 Gasoline, Parking, Tol Exp
61107 Electrical, Telp Exp
61108 Office Maintenance Exp
61109 Rental Exp
61110 Representation Exp
61111 Donation Exp
61112 Insurance Exp
61113 Other Exp
63100 GENERAL & ADMINISTRATION EXPENSES
63101 Salaries Expenses
63102 Depreciation Expenses
63109 Insurance Exp
63110 Donation Exp
63111 Other Expenses
65100 Income Tax Art 21 Exp
63200 Income Tax Art 4 Ay 2, Exp
67100 Tax Expenses
69190 Amortisation
81100 OTHER INCOME
81110 Bank Service (jasa giro)
81120 Interest Deposit
Defered Exchange rate
81600 Other Income
91101 Bank Service Expenses
91102 Tax Service
KERTAS KERJA (WORKSHEET)
PER 31 DESMBER 2011
No Saldo 1 des 11 Transaksi
Perkiraan
Akun Dr Cr Dr
10000 Assets
11110 Cash
11111 Cash US $
11120 Mandiri Bank
11140 Time Deposit
15210 VAT Tax in
15215 PPh Art 22
15220 PPh Art 23
15230 PPh Art 25
17000 Fixed Assets
17110 Lands
17120 Building
17210 Vehicles
20000 LIABILITIES
21310 VAT Tax Out
30000 EQUITY
40000 INCOME
41000 INCOME TRADE
41101 TV 14 Sales
50000 EXPENSES
61109 Rental Exp
61111 Donation Exp
61112 Insurance Exp
61113 Other Exp
63109 Insurance Exp
63110 Donation Exp
67100 Tax Expenses
69190 Amortisation
81100 OTHER INCOME
81600 Other Income
91102 Tax Service
Transaksi Saldo 31 Des 11 Penyesuaian Saldo Sth Peny
Cr Dr Cr Dr Cr Dr
Saldo Sth Peny Laba Rugi Neraca
Cr Dr Cr Dr Cr
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Tanggal Kode Nama Akun Dr
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
31/12/2011
Cr Hitungan
Perusahaan Bank Mandiri
Saldo Buku 535,581,469 Saldo Bank
Bertambah bertambah
Jumlah 535,581,469
berkurang berkurang
535,581,469
38 48.75 10,000 18,525,000
38 48.75 10,600 19,636,500
1,111,500
Bank
Saldo Bank 498,831,249
bertambah
Jumlah 498,831,249
berkurang
498,831,249
FORMULIR REKONSILIASI BANK
MENCARI SALDO YANG BENAR
Buku Bank Rekening koran

Tambah Tambah
Sub Total Sub Total
Pengurang Pengurang
Sub Total Sub Total

Closing Entries Journal
Bulan :
Tanggal Nama Akun Ref Debet Kredit
Inversting Entries Journal
Bulan :
Tanggal Nama Akun Ref Debet Kredit
PER 31 DESMBER 2011
No Perkiraan Neraca
Akun Dr Cr
10000 Assets
11110 Cash
11111 Cash US $
11120 Mandiri Bank
11140 Time Deposit
15210 VAT Tax in
15215 PPh Art 22
15220 PPh Art 23
15230 PPh Art 25
17000 Fixed Assets
17110 Lands
17120 Building
17210 Vehicles
20000 LIABILITIES
21310 VAT Tax Out
30000 EQUITY
PER 31 DESMBER 2011
No Perkiraan Laba Rugi
Akun Dr Cr
40000 INCOME
41000 INCOME TRADE
41101 TV 14 Sales
50000 EXPENSES
61109 Rental Exp
61111 Donation Exp
61112 Insurance Exp
61113 Other Exp
63109 Insurance Exp
63110 Donation Exp
67100 Tax Expenses
69190 Amortisation
81100 OTHER INCOME
81600 Other Income
91102 Tax Service
DAFTAR GAJI
BULAN JANUARI SD DESEMBER 2011
DIVISI PENJUALAN
Tunjangan THR
No Nama Jabatan Status Gaji Pokok
Lembur Makan Jabatan Sub Total 2011
1 Fahmi Idris Dir Pemasaran K/2 66,000,000 - 3,300,000 16,800,000 20,100,000 6,000,000
2 Gatot, SE Komisaris K/1 60,000,000 - - - - 5,000,000
3 Dahlia Effendi Mgt Marketing TK/0 48,600,000 3,000,000 4,400,000 8,400,000 15,800,000 3,500,000
4 Haryono SH Kabag Mark K/0 42,000,000 6,690,000 7,782,500 2,900,000 17,372,500 2,500,000
5 Marulli Adm Market TK/0 18,000,000 7,509,000 8,533,250 150,000 16,192,250 1,500,000
6 Pratiwi Front Office TK/1 15,000,000 3,906,000 5,230,500 150,000 9,286,500 1,000,000
7 Lilis Anggraini Pemasaran TK/0 15,000,000 3,000,000 4,400,000 150,000 7,550,000 1,000,000
8 Sumarjono Sopir K/0 17,400,000 9,000,000 9,900,000 150,000 19,050,000 750,000
JUMLAH 282,000,000 33,105,000 43,546,250 28,700,000 105,351,250 21,250,000
DIVISI ADMINISTRASI
Tunjangan THR
No Nama Jabatan Status Gaji Pokok
Lembur Makan Jabatan Sub Total 2,011
1 Ir. Prawot Dir Utama K/3 114,000,000 - 3,300,000 16,800,000 20,100,000 8,000,000
2 Syafrudin, SE Dir Keuangan K/1 72,000,000 - 3,300,000 16,800,000 20,100,000 5,500,000
3 Nur Fatimah SE Magr Keuangan TK/0 54,000,000 3,000,000 4,400,000 8,400,000 15,800,000 3,000,000
4 Hendrawan, SE Personalia K/1 24,000,000 1,800,000 3,300,000 150,000 5,250,000 2,500,000
5 Pambudi Staff Acct K/0 18,000,000 1,986,000 3,470,500 150,000 5,606,500 1,000,000
6 Setyowati Kasir TK/0 18,000,000 2,580,000 4,015,000 150,000 6,745,000 1,000,000
7 Marwoto Office Boy TK/0 12,000,000 2,106,000 3,580,500 150,000 5,836,500 1,000,000
JUMLAH 312,000,000 11,472,000 25,366,000 42,600,000 79,438,000 22,000,000
DAFTAR GAJI
BULAN JANUARI SD DESEMBER 2011
DIVISI PENJUALAN
Penghasilan PPh Penghasilan
No Nama Jabatan Status
Bruto Psl 21 Neto
1 Fahmi Idris Dir Pemasaran K/2 92,100,000 5,566,000 86,534,000
2 Gatot, SE Komisaris K/1 65,000,000 2,163,500 62,836,500
3 Dahlia Effendi Mgt Marketing TK/0 67,900,000 2,338,250 65,561,750
4 Haryono SH Kabag Mark K/0 61,872,500 1,801,525 60,070,975
5 Marulli Adm Market TK/0 35,692,250 576,428 35,115,822
6 Pratiwi Front Office TK/1 25,286,500 173,035 25,113,465
7 Lilis Anggraini Pemasaran TK/0 23,550,000 196,000 23,354,000
8 Sumarjono Sopir K/0 37,200,000 517,125 36,682,875
JUMLAH 408,601,250 13,331,863 395,269,387
DIVISI ADMINISTRASI
Penghasilan PPh Penghasilan
No Nama Jabatan Status
Bruto Psl 21 Neto
1 Ir. Prawot Dir Utama K/3 142,100,000 12,472,000 129,628,000
2 Syafrudin, SE Dir Keuangan K/1 97,600,000 6,349,750 91,250,250
3 Nur Fatimah SE Magr Keuangan TK/0 72,800,000 2,713,000 70,087,000
4 Hendrawan, SE Personalia K/1 31,750,000 505,749 31,244,251
5 Pambudi Staff Acct K/0 24,606,500 224,335 24,382,165
6 Setyowati Kasir TK/0 25,745,000 318,550 25,426,450
7 Marwoto Office Boy TK/0 18,836,500 11,036 18,825,464
JUMLAH 413,438,000 22,594,420 390,843,580
PERHITUNGAN PENGHASILAN & PAJAK TH 2011
No Keterangan 1 2 3 4 5
1 Nama Fahmi Idris Gatot, SE Dahlia Effendi Haryono SH Marulli
2 NPWP 02.124.551.2.013.000 01.441.521.3.123.000 03.142.771.5.036.000 01.451.777.4.075.000 03.445.781.5.007.000
3 Jabatan Dir Pemasaran Komisaris Mgt Marketing Kabag Mark Adm Market
4 Alamat Rumah Ciledug, Keb Lama Jakarta Utara Grogol Petamburan Sawah Besar, Jakpus Cakung, Jaktim
5 Status K/2 K/1 TK/0 K/0 TK/0
6 Laki/ Perempuan L L P L L
7 Masa kerja Januari - Desmbr 2011 Januari - Desmbr 2011 Januari - Desmbr 2011 Januari - Desmbr 2011 Januari - Desmbr 2011
8 Gaji Pokok 66,000,000 60,000,000 48,600,000 42,000,000 18,000,000
9 Tunjangan 20,100,000 - 15,800,000 17,372,500 16,192,250
10 Premi Asuransi - - - - -
11 THR 6,000,000 5,000,000 3,500,000 2,500,000 1,500,000
Penghasilan Bruto 92,100,000 65,000,000 67,900,000 61,872,500 35,692,250
Potongan
12 Biaya Jabatan 4,605,000 3,250,000 3,395,000 3,093,625 1,784,613
13 Iuran JHT - - - - -
Sub Total 4,605,000 3,250,000 3,395,000 3,093,625 1,784,613
Penghasilan Neto 87,495,000 61,750,000 64,505,000 58,778,875 33,907,638
14 PTKP 19,800,000 18,480,000 15,840,000 17,160,000 15,840,000
15 Penghasilan Kena Pajak 67,695,000 43,270,000 48,665,000 41,618,875 18,067,638
Pajak Terutang 5,154,250 2,163,500 2,433,250 2,080,944 903,382
16 Pajak Sdh dipotong (Jan-Nop) 5,102,157 1,983,208 2,143,396 1,651,398 528,392
Kurang/Lebih Bayar 52,093 180,292 289,854 429,546 374,990

1 Nama Pratiwi Lilis Anggraini Sumarjono Ir. Prawot Syafrudin, SE
2 NPWP 05.444.222.3.035.000 03.445.799.5.045.000 02.789.546.2.412.000 01.999.542.6.036.000 02.458.778.4.032.000
3 Jabatan Front Office Pemasaran Sopir Dir Utama Dir Keuangan
4 Alamat Rumah Keb Jeruk, Jakbar Semper, Jakut Depok, Jabar Grogol, Jakbar Mangga Besar, Jakpus
5 Status TK/1 TK/0 K/0 K/3 K/1
6 Laki/ Perempuan P P L L L
8 Gaji Pokok 15,000,000 15,000,000 17,400,000 114,000,000 72,000,000
9 Tunjangan 9,286,500 7,550,000 19,050,000 20,100,000 20,100,000
11 THR 1,000,000 1,000,000 750,000 8,000,000 5,500,000
Potongan
12 Biaya Jabatan 1,264,325 1,177,500 1,860,000 6,000,000 4,880,000
13 Iuran JHT - - - - -
Sub Total 1,264,325 1,177,500 1,860,000 6,000,000 4,880,000
14 PTKP 17,160,000 15,840,000 17,160,000 21,120,000 18,480,000
Pajak Terutang 343,109 326,625 909,000 12,247,000 6,136,000
16 Pajak Sdh dipotong (Jan-Nop) 158,615 179,667 474,031 11,432,667 5,820,604

1 Nama Nur Fatimah SE Hendrawan, SE Pambudi Setyowati Marwoto
2 NPWP 02.456.233.8.012.000 02.987.555.6.019.000 01.496.111.2.021.000 02.451.522.3.025.000 03.445.781.8.063.000
3 Jabatan Magr Keuangan Personalia Staff Acct Kasir Office Boy
4 Alamat Rumah Keb Baru, Jaksel Pondok Pinang, Jaksel Menteng , Jakpus Gambir, Jakpus Gandaria, Jaksel
5 Status TK/0 K/1 K/0 TK/0 TK/0
6 Laki/ Perempuan P L L P L
8 Gaji Pokok 54,000,000 24,000,000 18,000,000 18,000,000 12,000,000
9 Tunjangan 15,800,000 5,250,000 5,606,500 6,745,000 5,836,500
11 THR 3,000,000 2,500,000 1,000,000 1,000,000 1,000,000
Potongan
12 Biaya Jabatan 3,640,000 1,587,500 1,230,325 1,287,250 941,825
13 Iuran JHT - - - - -
Sub Total 3,640,000 1,587,500 1,230,325 1,287,250 941,825
14 PTKP 15,840,000 18,480,000 17,160,000 15,840,000 15,840,000
Pajak Terutang 2,998,000 584,125 310,809 430,888 102,734
16 Pajak Sdh dipotong (Jan-Nop) 2,486,917 463,604 205,640 292,004 10,115

DAFTAR PELANGGAN (CUSTOMER)
No Kode Nama Cust NPWP
1 CS-101 Berkah Elektronik, PT 02.445.112.4.043.000
2 CS-102 Darmala Jaya Bakti, CV 01.785.658.6.091.000
3 CS-103 Cahaya Elektronik, PT 02.457.541.5.024.000
4 CS-104 Sanghai Elektronik PT 02.981.654.6.028.000
5 CS-105 Samudra Jaya , Toko 05.988.427.4.014.000
6 CS-106 Timur Elektronik, CV 04.569.555.2.435.000
7 CS-107 Grand Elektrik Jaya, PT 03.452.448.9.072.000
8 CS-108 Bunda Cahaya Timur, PT 01.447.985.2.074.000
9 CS-109 Adaya Elektrindo, PT 01.895.326.3.011.000
10 CS-110 Gama Utama, PT 02.323.551.3.004.000
11 CS-111 Departemen Sosial 01.221.211.1.431.000
12 CS-112 Malaya Trading , Ltd -
Alamat
Jakarta Utara
Jakarta Barat
Bekasi Timur
Jakarta Utara
Jakarta Selatan
Bekasi Timur
Jakarta Pusat
Jakarta Pusat
Jakarta selatan
Jakarta Timur
Bekasi Timur
Serawak, Malaysia
DAFTAR SUPLIER (VENDOR)
No Kode Nama Vendor NPWP
1 VE-201 Samson Indonesia, PT 02.987.444.5.435.000
2 VE-202 Citra Utama Elektrik, PT 05.456.991.7.430.000
3 VE-203 Toshida Indonesia, PT 02.884.995.1.430.000
Alamat
Cikarang, Bekasi
Tambun, Bekasi
Tambun, Bekasi
DAFTAR STOCK (INVENTORY) PER 1DESEMBER 2011
Stock Awal
No Kode Nama
Qty/unit Harga @Rp. Jumlah Rp.
1 TV14 TV 14 220 325,000 71,500,000
2 CDP CD Player 470 295,000 138,650,000
3 TD Tape Dek 150 195,000 29,250,000
239,400,000
Harga Jual
per unit
422,500
383,500
273,000
Nama Adaya Elektronik, PT Kode CS-109
No No Faktur Tgl Faktur Jumlah
1 567/SBE/INV/X/11 29 OKT-11 11,605,000
2 591/SBE/INV/XI/11 5-Nov-11 23,100,000
Sub Total 34,705,000
Nama Bunda Cahaya Timur, PT Kode CS-108

1 586/SBE/INV/XI/11 2-Nov-11 10,164,000
2 593/SBE/INV/XI/11 9-Nov-11 16,500,000
3 601/SBE/Inv/XI/11 25-Nov-11 22,000,000
Nama Darmala Jaya Bakti,PT Kode CS-102

1 599/SBE/INV/XI/11 20-Nov-11 11,154,000
Nama Cahaya Ellektronik,PT Kode CS-103

1 567/SBE/INV/X/11 23-Nov-11 13,200,000
Grand Total 107,723,000

Nama Samson Indonesia Kode VE-201
1 1245/SM/XI/2011 20-Nov-11 165,000,000
Sub Total 165,000,000
Nama Citra Utama Elektrik Kode VE-202

1 76/Fkp/CUE/XI/11 2-Nov-11 110,000,000
Sub Total 110,000,000
Nama Toshida Indonesia Kode VE-203

1 752/Ti-Inv/XI/11 5-Nov-11 99,000,000
Grand Total 374,000,000

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PT Cahaya Bintang Elektrindo

Neraca Saldo, 30 Nov 2011

14 12/10/2011 Entertainment Expenses 61104

Penjualan kpd PT. Shanghai Elektronika

Perjamuan by Direktur Pemasaran

Penjualan kpd CV. Darmala Jaya Bakti

Beban listrik Desember

Beban BBM Minggu Pertama

Retur Penjualan by PT. Adaya Elektrindo

Penjualan kpd PT. Barkah Elektronik

Pelunasan Piutang PT. Bunda Cahaya Timur

Pembayaran Hutang kpd PT. Samson Indonesia

Beban BBM Minggu Kedua

Penjualan kpd PT. Cahaya Elektronik

Beban Telepon bulan Desember

Penjualan kpd Toko Samudra Jaya

Pembayaran Utang kpd PT. Toshida

Pelunasan Utang kps PT. Samson

Pembayaran Piutang PT. Bunda Cahaya Timur

Beban BBM Minggu Ketiga

Penghasilan Service dari Bengkel Setia Kawan

Admin Transfer Bank Mandiri

Pembelian kpd PT. Samson Indonesia

1-Dec-11 Stock Awal 220 325,000

1-Dec-11 Stock Awal 470 295,000

STOCK : TAPE DEK

1-Dec-11 Stock Awal 150 195,000

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

Cek/Bilyet Giro No:

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

Cek/Bilyet Giro No:

Cek/Bilyet Giro No:

Cek/Bilyet Giro No: DF-215444

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO

PT CAHAYA BINTANG ELEKTRINDO

Cek/Bilyet Giro No:

PT CAHAYA BINTANG ELEKTRINDO