PT TEGAR ELEKTRONIK

TRIAL BALANCE
Sunday, December 1, 2019

No. Accounts Accounts Debet Credit

1 1-1100 Cash In Bank Rp 250,000,000
2 1-1200 Petty Cash Rp 10,000,000
3 1-1300 Accounts Receivable Rp 80,000,000
4 1-1400 Allowanced For Doubtful Debt Rp 8,000,000
5 1-1500 Merchandise Inventory Rp 150,000,000
6 1-1600 Store Supplies Rp 10,000,000
7 1-1700 Prepaid Rent Rp 3,000,000
8 1-1800 Prepaid Insurance Rp 8,000,000
9 1-2100 Stock Investment Rp 250,000,000
10 1-3100 Land Rp 550,000,000
11 1-3200 Building Rp 350,000,000
12 1-3300 Accumulated Depreciation of Building Rp 30,500,000
13 1-3400 Vehicle Rp 120,000,000
14 1-3500 Accumulated Depreciation of Vehicle Rp 10,000,000
15 1-3600 Equipment Rp 130,000,000
16 1-3700 Accumulated Depreciation of Equipment Rp 5,000,000
17 2-1100 Credit Card Rp 8,500,000
18 2-1200 Accounts Payable Rp 154,000,000
19 2-1300 Expense Payable Rp 2,500,000
20 2-1500 PPN Payable Rp -
21 2-1600 PPN Outcome Rp 145,000,000
22 2-1700 PPN Income Rp 150,000,000 Rp -
23 2-2100 Bank BCA Loan Rp 211,000,000
24 3-1100 Common Stock Rp 1,715,000,000
25 3-1200 Retained Earnings Rp 106,000,000
26 4-1100 Sales Rp 500,000,000
27 4-1200 Freight Collected Rp 15,000,000
28 4-1300 Sales Discount Rp 17,000,000
29 4-1400 Late Fee Collected Rp -
30 5-1100 Cost Of Goods Sold Rp 640,500,000
31 5-1200 Purchase Discount Rp 2,000,000
32 6-1100 Advertising Expense Rp 28,000,000
33 6-1200 Electricity Expense Rp 16,000,000
34 6-1300 Telephone Expense Rp 10,500,000
35 6-1400 Rent Expense Rp 25,000,000
36 6-1500 Supplies Expense Rp 15,000,000
37 6-1600 Maintenance and Repair Expense Rp 20,000,000
38 6-1700 Depreciation Expense Rp 27,500,000
39 6-1800 Late Fee Expense Rp -
40 6-1900 Wages and Salaries Expense Rp 53,000,000
41 8-1100 Interest Income Rp 7,000,000
42 8-1200 Devidend Income Rp 17,000,000
43 9-1100 Interest Expense Rp 8,000,000
44 9-1200 Bank Service Change Rp 15,000,000
TOTAL Rp 2,936,500,000 Rp 2,936,500,000
 TRANSAKSI BULAN DESEMBER

Tanggal Transaksi
12/1/2019 [VKK12-1] Pembuatan brosur perusahaan untuk keperluan iklan sebesar Rp. 1.000.000
[Faktur No. FPJ11-1] Penjualan kredit kepada Toko Setiawan 20 unit Realme 5 @Rp. 1.600.000
12/2/2019
dan 15 unit Vivo y30i @Rp. 1.800.000, PPN 10%, Beban Angkut Rp. 600.000; 1/10, n/30
12/3/2019 [VKK12-2] Pembelian perlengkapan toko sebesar Rp. 1.050.000
12/4/2019 [VKK12-3] Pembayaran Tagihan Rekening Telepon bulan November 2019 sebesar Rp. 850.000
[Faktur No. FPJ11-12] Penerimaan pelunasan piutang dari Toko Rindi tertanggal 30 November
12/5/2019
2019 senilai Rp. 33.000.000
[Faktur No. SJ8-11] Pembelian 18 unit Realme 5 seharga @Rp. 1.000.000 dan 10 unit Vivo y30i
12/6/2019
seharga @Rp1.200.000 pada PT. SEJAHTERA, PPN 10%; 2/10, n/30
12/6/2019 [BM12-1] Retur Pembelian kepada PT. SEJAHTERA 2 unit Realme 5 dan 2 unit Vivo y30i
12/7/2019 [VKK12-4] Pembayaran Tagihan rekening Listrik bulan November 2019 sebesar Rp. 950.000
12/8/2019 [VKK12-5] Pembayaran Tagihan rekening PAM untuk bulan November 2019 sebesar Rp. 700.000
Pelunasan Utang Dagang PT. AMANAH dengan Faktur No. MN22-11 tertanggal 30 November
12/9/2019
2019 senilai Rp. 88.000.000
[ Faktur No. FPJ11-2] Penjualan kredit kepada Toko Antika, 8 unit Realme 5 @Rp.1.600.000 dan 8
12/10/2019
unit Vivo y30i @Rp.1.800.000, PPN 10%, Beban Angkut Rp. 300.000; 1/10, n/30
[Nota Kontan No. NK12-1] Penjualan TUNAI kepada Toko Almahira, 6 unit Realme 5
12/10/2019
@Rp.1.600.000 dan 10 unit Vivo y30i @Rp.1.800.000, PPN 10%, Beban Angkut Rp. 350.000;
[Faktur No. STS4-11 ] Pelunasan Utang Dagang PT Sentosa tertanggal 26 November 2019 senilai
12/10/2019
Rp. 33.000.000
[Faktur no. FPJ11-11] Penerimaan pelunasan piutang dari Toko Antika tertanggal 25 November
12/12/2019
2019 senilai Rp. 33.000.000
[Faktur No. STS4-11] Pembelian 22 unit Realme 5 @Rp. 1.000.000 dan 20 unit Vivoy30i @Rp
12/13/2019
1.200.000 pada PT. SENTOSA, PPN 10%; 2/10, n/50

[ Faktur No. FPJ11-3] Penjualan kredit kepada Toko Rindy, 10 unit Realme 5 @Rp.1.600.000 dan
12/14/2019
10 unit Vivo y30i @Rp.1.800.000 , PPN 10%, Beban Angkut Rp. 500.000; 1/10, n/30

12/15/2019 [VKK12-6] Pembayaran pemeliharaan dan reparasi alat - alat sebesar Rp. 1.000.000
[Faktur no. SJ8-11] Pelunasan utang dagang kepada PT. SEJAHTERA tertanggal 18 November
12/16/2019
2019 senilai Rp.44.000.000
[Faktur No. FPJ11-4] Penjualan kredit kepada Toko Almahira, 15 unit Realme 5 @Rp. 1.600.000
12/20/2019
dan 10 unit Vivo y30i @Rp.1.800.000, PPN 10%, Beban Angkut Penjualan Rp. 700.000; 1/10, n/30
[Faktur No. MN22-11] Pembelian 12 Realme 5 @Rp. 1.000.000 dan 15 Vivo y30i @Rp. 1.200.000
12/22/2019
pada PT. AMANAH, PPN 10%; 2/10, n/50
[Faktur No. FPJ11-5] Penjualan kredit kepada Toko Rindy 5 unit Realme 5 @Rp. 1.600.000 dan 3
12/23/2019
unit Vivo y30i @Rp. 1.800.000, Biaya Angkut Rp. 400.000; 1/10, n/30
Pembayaran Angsuran pinjaman Bank BCA Loan bulan Desember 2019 sebesar Rp.18.000.000
12/31/2019
beserta bunganya 10%
12/31/2019 Pengisian Kembali Petty Cash sebesar Rp. 5.000.000
 PT. TEGAR ELEKTRONIK
DAFTAR CUSTOMER
Sunday, December 1, 2019
Code Name Telepon Address Termin
C001 Toko Setiawan 061 123 0032 Jl. Pasar 5 No. 04, Tembung 1/10, n/30
C002 Toko Antika 061 456 1234 Jl. Pasar 7 No. 03, Tembung 1/10, n/30
C003 Toko Rindy 061 789 5678 Jl. Pasar 6 No. 11, Tembung 1/10, n/30
C004 Toko Almahira 061 987 9101 Jl. Pasar 3 No. 22, Tembung 1/10, n/30

PT. TEGAR ELEKTRONIK

DAFTAR SALDO PIUTANG DAGANG
Sunday, December 1, 2019
Code Name No. Faktur Tanggal Nilai Piutang
C001 Toko Setiawan FPJ11-8 11/20/2019 Rp 44,000,000
C002 Toko Antika FPJ11-11 11/25/2019 Rp 33,000,000
C003 Toko Rindy FPJ11-12 11/30/2019 Rp 33,000,000
TOTAL Rp 110,000,000

PT. TEGAR ELEKTRONIK

DAFTAR SUPPLIER
Sunday, December 1, 2019
Code Name Telepon Address Termin
S001 PT. Sejahtera 061 540 2233 Jl. Pinang Baris No. 1, Medan 2/10, n/50
S002 PT. Sentosa 061 654 6789 Jl. Katamso No. 2, Medan 2/10, n/50
S003 PT. Amanah 061 600 9876 Jl. Pandu No. 3, Medan 2/10, n/50

PT. TEGAR ELEKTRONIK

DAFTAR SALDO HUTANG DAGANG
Sunday, December 1, 2019
S001 PT. Sejahtera SJ8-11 11/18/2019 Rp 44,000,000
S002 PT. Sentosa STS4-11 11/26/2019 Rp 33,000,000
S003 PT. Amanah MN22-11 11/30/2019 Rp 88,000,000

DAFTAR PRODUK DAN PERSEDIAAN

Sunday, December 1, 2019
Inventory Balance
Item No. Name of Product Inventory Value
Unit Price/ Unit
AU-N06 Realme 5 80 Rp 1,000,000 Rp 80,000,000
AU-N08 Vivo y30i 70 Rp 1,200,000 Rp 84,000,000
TOTAL Rp 164,000,000
 TRANSAKSI PENYESUAIAN BULAN DESEMBER

Tanggal Transaksi
Telah diterima rekening koran dari Bank BCA Loan per tanggal 31 Desember 2019, dimana Intereset Revenue
12/31/2019
sebesar Rp. 5.500.000 dan Bank Service Charge sebesar Rp. 250.000
Beban Listrik dan Telepon untuk bulan Desember belum dibayar masing - masing sebesar Rp. 500.000 dan Rp.
12/31/2019
600.000.
12/31/2019 Penyesuaian asuransi yang telah hangus sebesar Rp. 1.500.000 dan beban sewa sebesar Rp. 1.000.000
12/31/2019 Penyesuaian untuk perlengkapan yang telah terpakai sebesar Rp. 3.600.000
12/31/2019 Pembayaran zakat dari perusahaan sebesar 2,5% dari penjualan perusahaan
Infaq dan Sadaqah kepada rumah yatim dan pembangunan masjid masing - masing sebesar Rp. 4.000.000 dan Rp.
12/31/2019
7.000.000
12/31/2019 Pembayaran pajak ke kantor kas negara

KETENTUAN SOAL
Kebijakan Akuntansi
Pembelian
Setiap pembelian akan diperhitungkan PPN Masukan 10% dari nilai pembelian
Beban transport ditanggung perusahaan
Setiap retur pembelian akan diperhitungkan pengurangan atas nilai hutang dan PPN Masukan
Termin Pembayaran 2/10, n/50
Keterlambatan membayar hutang di denda 1% dari nilai hutang (late fee expense)

Penjualan
Setiap penjualan akan diperhitungkan PPN Keluaran 10% dari nilai penjualan
Beban transport penjualan ditanggung pembeli
Setiap retur pembelian akan diperhitungkan pengurangan atas nilai piutang dan PPN Keluaran

Termin Pembayaran 1/10, n/30

Keterlambatan membayar piutang di denda 1% dari nilai piutang (late fee collected)

Pengeluaran Kas
Pengeluaran kas diatas Rp. 1.000.000 dilakukan dengan cek
Setiap pengeluaran kas dibawah atau sama dengan Rp. 1.000.000 dilakukan dengan kas kecil
Sistem pencatatan kas kecil menggunakan dana tidak tetap
Pengisian kas kecil dilakukan ketika saldonya dibawah atau sama dengan Rp. 1.500.000

Persediaan Barang
Persediaan barang dicatat dengan metode rata - rata bergerak
 PT TEGAR ELEKTRONIK
SALES JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
FAKTUR
DATE DESCRIPTION REF ACCOUNTS FREIGHT
NO. SALES PPN OUTCOME
RECEIVABLE COLLECTED
DES 2 FPJ11-1 Toko Setiawan Rp 65,400,000 Rp 59,000,000 Rp 500,000 Rp 5,900,000
2019 10 FPJ11-2 Toko Antika Rp 30,220,000 Rp 27,200,000 Rp 300,000 Rp 2,720,000
14 FPJ11-3 Toko Rindy Rp 37,800,000 Rp 34,000,000 Rp 400,000 Rp 3,400,000
20 FPJ11-4 Toko Almahira Rp 47,000,000 Rp 42,000,000 Rp 800,000 Rp 4,200,000
23 FPJ12-5 Toko Rindy Rp 15,040,000 Rp 13,400,000 Rp 300,000 Rp 1,340,000

TOTAL Rp 195,460,000 Rp 175,600,000 Rp 2,300,000 Rp 17,560,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-1300 Accounts Receivable Rp 195,460,000 2-1600 PPN Outcome Rp 17,560,000
4-1100 Sales Rp 175,600,000
4-1200 Freight Collected Rp 2,300,000
TOTAL Rp 195,460,000 TOTAL Rp 195,460,000
 PT TEGAR ELEKTRONIK
PURCHASE JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
FACTUR
DATE DESCRIPTION REF FREIGHT MERCHANDISE ACCOUNTS
NO. PPN INCOME
PAID INVENTORY PAYABLE
DES 6 SJ8-11 PT. SEJAHTERA Rp 3,000,000 Rp 30,000,000 Rp 33,000,000
2019 13 STS4-11 PT. SENTOSA Rp 4,600,000 Rp 46,000,000 Rp 50,600,000
22 MN22-11 PT. AMANAH Rp 3,000,000 Rp 30,000,000 Rp 33,000,000

TOTAL Rp 10,600,000 Rp 106,000,000 Rp 116,600,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-1500 Merchandise Inventory Rp 106,000,000 2-1200 Accounts Payable Rp 116,600,000
2-1700 PPN Income Rp 10,600,000

TOTAL Rp 116,600,000 TOTAL Rp 116,600,000

 PT TEGAR ELEKTRONIK
CASH RECEIPT JOURNAL
D E C E M B E R 2019

DEBIT CREDIT
NO.
DATE DESCRIPTION REF CASH IN OTHER ACCOUNTS ACCOUNTS OTHER ACCOUNTS
EVIDENCE
BANK RECEIVABLE
ACCOUNTS REF TOTAL ACCOUNTS REF TOTAL
DES 5 BKM12-1 Toko Rindy Rp 32,670,000 Sales Discount 4-1300 Rp 330,000 Rp 33,000,000
2019 10 NK12-1 Penjualan Tunai Rp 30,710,000 Sales 4-111 Rp 27,600,000
PPN Outcome 2-131 Rp 2,760,000
Freight Collected 4-211 Rp 350,000
12 BKM12-2 Toko Antika Rp 33,000,000 Rp 33,000,000

TOTAL Rp 96,380,000 Rp 330,000 Rp 66,000,000 Rp 30,710,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-1100 Cash In Bank Rp 96,380,000 1-1300 Accounts Receivable Rp 66,000,000
4-1300 Sales Discount Rp 330,000 2-1600 PPN Outcome Rp 2,760,000
4-1100 Sales Rp 27,600,000
4-1200 Freight Collected Rp 350,000
TOTAL Rp 96,710,000 TOTAL Rp 96,710,000
 PT TEGAR ELEKTRONIK
CASH DISBURSEMENT JOURNAL
D E C E M B E R 2019

NO. DEBIT CREDIT

DATE EVIDENC DESCRIPTION REF ACCOUNTS OTHER ACCOUNTS OTHER ACCOUNTS
E CASH IN BANK
PAYABLE ACCOUNTS REF TOTAL ACCOUNTS REF TOTAL
DES 9 BKK12-1 PT. AMANAH Rp 88,000,000 Rp 86,240,000 Purchase Discount 5-1200 Rp 1,760,000
2019 10 BKK12-2 PT. SENTOSA Rp 33,000,000 Rp 33,000,000
18 BKK12-3 PT. SEJAHTERA Rp 44,000,000 Late Fee Expense 6-1800 Rp 440,000 Rp 44,440,000
31 BKK12-4 Angsuran Pinjaman Bank Bank BNI Loan 2-2100 Rp 18,000,000 Rp 19,800,000
Interest Expense 9-1100 Rp 1,800,000
31 BKK12-6 Pengisian Kas Kecil Petty Cash 1-1200 Rp 5,000,000 Rp 5,000,000

TOTAL Rp 165,000,000 Rp 25,240,000 Rp 188,480,000 Rp 1,760,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts Accounts Total
1-1200 Petty Cash Rp 5,000,000 1-1100 Cash In Bank Rp 188,480,000
2-1200 Accounts Payable Rp 165,000,000 5-1200 Purchase Discount Rp 1,760,000
Feb-00 Bank BNI Loan Rp 18,000,000
6-1800 Late Fee Expense Rp 440,000
9-1100 Interest Expense Rp 1,800,000
TOTAL Rp 190,240,000 TOTAL Rp 190,240,000
 PT TEGAR ELEKTRONIK
GENERAL JOURNAL
D E C E M B E R 2019

EVIDENCE
DATE ACCOUNTS REF DEBIT CREDIT
NO

DES 2 PP12-1 Cost Of Good Sold Rp 38,000,000

2019 Merchandise Inventory Rp 38,000,000
(Toko Setiawan)
6 BM12-1 Accounts Payable Rp 4,840,000
PPN Income Rp 440,000
Merchandise Inventory Rp 4,400,000
(PT.SEJAHTERA )
10 FPJ12-2 Cost Of Good Sold Rp 17,600,000
Merchandise Inventory Rp 17,600,000
(Toko Antika)
10 NK12-1 Cost Of Good Sold Rp 18,000,000
Merchandise Inventory Rp 18,000,000
(Penjualan Tunai)
14 FPJ12-3 Cost Of Good Sold Rp 22,000,000
Merchandise Inventory Rp 22,000,000
(Toko Rindy)
20 FPJ12-4 Cost Of Good Sold Rp 27,000,000
Merchandise Inventory Rp 27,000,000
(Toko Almahira)
23 FPJ12-5 Cost Of Good Sold Rp 8,600,000
Merchandise Inventory Rp 8,600,000
(Toko Rindy)
TOTAL Rp 136,040,000 Rp 136,040,000

REKAPITULASI
DEBIT CREDIT
No Account Accounts Total No Accounts
2-1200 Accounts Payable Rp 4,840,000 1-1500
5-1100 Cost Of Goods Sold Rp 131,200,000 2-1700

TOTAL Rp 136,040,000 TOTAL

CREDIT
Accounts Total
Merchandise Inventory Rp 135,600,000
PPN Income Rp 440,000
Rp -
TOTAL Rp 136,040,000
 PT TEGAR ELEKTRONIK
PETTY CASH
D E C E M B E R 2019

EVIDENCE
DATE DESCRIPTION REF
NO

DES 1 VKK12-1 Brosur Perusahaan

2019 3 VKK12-2 Perlengkapan Toko
5 VKK12-3 Pembayaran Telepon November
7 VKK12-4 Pembayaran Listrik November
8 VKK12-5 Pembayaran Air November
16 VKK12-6 Pemeliharaan Alat - Alat
TOTAL

REKAPITULASI
DEBET
No. Accounts Accounts Total
1-1600 Supplies Rp 1,050,000
2-1300 Expense Payable Rp 2,500,000
6-1100 Advertising Expense Rp 1,000,000
6-1600 Maintenance and Repair Expense Rp 1,000,000
TOTAL Rp 5,550,000
TEGAR ELEKTRONIK
PETTY CASH
E C E M B E R 2019

DEBIT CREDIT

ACCOUNTS ACC NO. TOTAL PETTY CASH

Advertising Expense 6-1100 Rp 1,000,000 Rp 1,000,000
Supplies 1-1600 Rp 1,050,000 Rp 1,050,000
Expense Payable 2-1300 Rp 850,000 Rp 850,000
Expense Payable 2-1300 Rp 950,000 Rp 950,000
Expense Payable 2-1300 Rp 700,000 Rp 700,000
Maintenance and Repair Expense 6-1600 Rp 1,000,000 Rp 1,000,000
Rp 5,550,000 Rp 5,550,000

REKAPITULASI
CREDIT
No. Accounts Accounts Total
1-1200 Petty Cash Rp 5,550,000

TOTAL Rp 5,550,000
 PT TEGAR ELEKTRONIK
INVENTORY CARD
D E C E M B E R 2019

REALME 5 AVERAGE METHOD

IN OUT BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PER PRICE PER PRICE PER
NO UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT UNIT UNIT
DES 1 V Saldo 80 Rp 1,000,000 Rp 80,000,000
2019 2 FPJ12-1 Toko Setiawan 20 Rp 1,000,000 Rp 20,000,000 60 Rp 1,000,000 Rp 60,000,000
6 NP2-12 PT. SEJAHTERA 18 Rp 1,000,000 Rp 18,000,000 Rp - 78 Rp 1,000,000 Rp 78,000,000
6 BM12-1 Retur PT. SEJAHTERA -2 Rp 1,000,000 -Rp 2,000,000 Rp - 76 Rp 1,000,000 Rp 76,000,000
10 FPJ12-2 Toko Antika Rp - 8 Rp 1,000,000 Rp 8,000,000 68 Rp 1,000,000 Rp 68,000,000
10 NK12-1 Penjualan Tunai Rp - 6 Rp 1,000,000 Rp 6,000,000 62 Rp 1,000,000 Rp 62,000,000
13 LI4-12 PT. SENTOSA 22 Rp 1,000,000 Rp 22,000,000 Rp - 84 Rp 1,000,000 Rp 84,000,000
14 FPJ12-3 Toko Rindy Rp - 10 Rp 1,000,000 Rp 10,000,000 74 Rp 1,000,000 Rp 74,000,000
20 FPJ12-4 Toko Almahira Rp - 15 Rp 1,000,000 Rp 15,000,000 59 Rp 1,000,000 Rp 59,000,000
22 MN18-12 PT. AMANAH 12 Rp 1,000,000 Rp 12,000,000 71 Rp 1,000,000 Rp 71,000,000
23 FPJ12-5 Toko Rindy Rp - 5 Rp 1,000,000 Rp 5,000,000 66 Rp 1,000,000 Rp 66,000,000
 PT TEGAR ELEKTRONIK
INVENTORY CARD
D E C E M B E R 2019

VIVO Y30i AVERAGE METHOD

IN OUT BALANCE
EVIDENCE
DATE DESCRIPTION PRICE PER PRICE PER PRICE PER
NO UNIT TOTAL UNIT TOTAL UNIT TOTAL
UNIT UNIT UNIT
DES 1 V Saldo 70 Rp 1,200,000 Rp 84,000,000
2019 2 FPJ12-1 Toko Setiawan 15 Rp 1,200,000 Rp 18,000,000 55 Rp 1,200,000 Rp 66,000,000
6 NP2-12 PT. SEJAHTERA 10 Rp 1,200,000 Rp 12,000,000 Rp - 65 Rp 1,200,000 Rp 78,000,000
6 BM12-1 Retur PT. SEJAHTERA -2 Rp 1,200,000 -Rp 2,400,000 Rp - 63 Rp 1,200,000 Rp 75,600,000
10 FPJ12-2 Toko Antika Rp - 8 Rp 1,200,000 Rp 9,600,000 55 Rp 1,200,000 Rp 66,000,000
10 NK12-1 Penjualan Tunai Rp - 10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
13 LI4-12 PT. SENTOSA 20 Rp 1,200,000 Rp 24,000,000 Rp - 65 Rp 1,200,000 Rp 78,000,000
14 FPJ12-3 Toko Rindy Rp - 10 Rp 1,200,000 Rp 12,000,000 55 Rp 1,200,000 Rp 66,000,000
20 FPJ12-4 Toko Almahira Rp - 10 Rp 1,200,000 Rp 12,000,000 45 Rp 1,200,000 Rp 54,000,000
22 MN18-12 PT. AMANAH 15 Rp 1,200,000 Rp 18,000,000 60 Rp 1,200,000 Rp 72,000,000
23 FPJ12-5 Toko Rindy Rp - 3 Rp 1,200,000 Rp 3,600,000 57 Rp 1,200,000 Rp 68,400,000
 PT TEGAR ELEKTRONIK
LEDGER
Tuesday, December 31, 2019

Cash In Bank

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Receipt Journal Rp 96,380,000
31 Cash Disbursement Journal Rp 188,480,000

Petty Cash

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 5,550,000
31 Cash Disbursement Journal Rp 5,000,000

Account Receivable

Date Decription Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 195,460,000
31 Cash Receipt Journal Rp 66,000,000

Allowanced For Doubtful Debt

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Merchandise Inventory

Date Description Ref Debet Kredit

 Dec 1 Balance √
2019 31 Purchase Journal Rp 106,000,000
31 General Journal Rp 135,600,000

Supplies

Date Description Ref Debet Kredit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 1,050,000

Prepaid Rent

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Prepaid Insurance

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Stock Investment

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Land

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Building

Date Description Ref Debet Credit

Dec 1 Balance √
 2019

Accumulated Depreciation of Building

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Vehicle

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Accumulated Depreciation of Vehicle

Date Description Ref Debet Kredit

Dec 1 Balance √
2019

Equipment

Tanggal Keterangan Ref Debet Kredit

Dec 1 Balance √
2019

Accumulated Depreciation of Equipment

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Credit Card
 Date Description Ref Debet Credit
Dec 1 Balance √
2019

Accounts Payable

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Purchase Journal Rp 116,600,000
31 Cash Disbursement Journal Rp 165,000,000
31 General Journal Rp 4,840,000

Expense Payable

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 2,500,000

PPN Outcome

Tanggal Description Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 17,560,000
31 Cash Receipt Journal Rp 2,760,000

PPN Income

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Purchase Journal Rp 10,600,000
31 General Journal Rp 440,000

Bank BCA Loan

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Disbursement Journal Rp 18,000,000
Common Stock

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Retained Earnings

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Sales

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 175,600,000
31 Cash Receipt Journal Rp 27,600,000

Freight Collected

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Sales Journal Rp 2,300,000
31 Cash Receipt Journal Rp 350,000

Sales Discount

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Receipt Journal Rp 330,000

Cost Of Goods Sold

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 General Journal Rp 131,200,000
Purchase Discount

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Cash Disbursement Journal Rp 1,760,000

Advertising Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019 31 Petty Cash Journal Rp 1,000,000

Elelctricity Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Telephone Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Rent Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Supplies Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Maintenance and Repair Expense

Date Description Ref Debet Credit

 Date Description Ref Debet Credit
Dec 1 Balance √
2019 31 Petty Cash Journal Rp 1,000,000

Depreciation Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Late Fee Expense

Date Description Ref Debet Credit

Dec 31 Cash Disbursement Journal Rp 440,000
2019

Wages and Salaries Expense

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Interest Income

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Devidend Income

Date Description Ref Debet Credit

Dec 1 Balance √
2019

Interest Expense

Date Description Ref Debet Credit

Dec 1 Balance √
 2019 31 Cash Disbursement Journal Rp 1,800,000

Bank Service Charge

Date Description Ref Debet Credit

Dec 1 Balance √
2019
NIK

1-1100
Balance
Debet Credit
Rp 250,000,000
Rp 346,380,000
Rp 157,900,000

1-1200
Balance
Debet Credit
Rp 10,000,000
Rp 4,450,000
Rp 9,450,000

1-1300
Balance
Debet Credit
Rp 80,000,000
Rp 275,460,000
Rp 209,460,000

1-1400
Balance
Debet Credit
Rp 8,000,000

1-1500
Balance
Debet Credit
Rp 150,000,000
Rp 256,000,000
Rp 120,400,000

1-1600
Balance
Debet Credit
Rp 10,000,000
Rp 11,050,000

1-1700
Balance
Debet Credit
Rp 3,000,000

1-1800
Balance
Debet Credit
Rp 8,000,000

1-2100
Balance
Debet Credit
Rp 250,000,000

1-3100
Saldo
Debet Credit
Rp 550,000,000

1-3200
Balance
Debet Kredit
Rp 350,000,000
 1-3300
Balance
Debet Credit
Rp 30,500,000

1-3400
Balance
Debet Credit
Rp 120,000,000

1-3500
Balance
Debet Kredit
Rp 10,000,000

1-3600
Saldo
Debet Kredit
Rp 130,000,000

1-3700
Balance
Debet Credit
Rp 5,000,000

2-1100
 Balance
Debet Credit
Rp 8,500,000

2-1200
Balance
Debet Credit
Rp 154,000,000
Rp 270,600,000
Rp 105,600,000
Rp 100,760,000

2-1300
Balance
Debet Credit
Rp 2,500,000
Rp -

2-1600
Balance
Debet Credit
Rp 145,000,000
Rp 162,560,000
Rp 165,320,000

2-1700
Balance
Debet Credit
Rp 150,000,000
Rp 160,600,000
Rp 160,160,000

2-2100
Balance
Debet Credit
Rp 211,000,000
Rp 193,000,000
 3-1100
Balance
Debet Credit
Rp 1,715,000,000

3-1200
Balance
Debet Credit
Rp 106,000,000

4-1100
Balance
Debet Credit
Rp 500,000,000
Rp 675,600,000
Rp 703,200,000

4-1200
Balance
Debet Credit
Rp 15,000,000
Rp 17,300,000
Rp 17,650,000

4-1300
Balance
Debet Credit
Rp 17,000,000
Rp 17,330,000

5-1100
Balance
Debet Credit
Rp 640,500,000
Rp 771,700,000
 5-1200
Balance
Debet Credit
Rp 2,000,000
Rp 3,760,000

6-1100
Balance
Debet Credit
Rp 28,000,000
Rp 29,000,000

6-1200
Balance
Debet Credit
Rp 16,000,000

6-1300
Balance
Debet Credit
Rp 10,500,000

6-1400
Balance
Debet Credit
Rp 25,000,000

6-1500
Balance
Debet Credit
Rp 15,000,000

6-1600
Balance
 Debet Credit
Rp 20,000,000
Rp 21,000,000

6-1700
Balance
Debet Credit
Rp 27,500,000

6-1800
Balance
Debet Credit
Rp 440,000

6-1900
Balance
Debet Credit
Rp 53,000,000

8-1100
Balance
Debet Credit
Rp 7,000,000

8-1200
Balance
Debet Credit
Rp 17,000,000

9-1100
Balance
Debet Credit
Rp 8,000,000
Rp 9,800,000

9-1200
Balance
Debet Credit
Rp 15,000,000
 PT TEGAR ELEKTRONIK
TRIAL BALANCE
Tuesday, December 31, 2019

No.
Accounts Debet Credit
Accounts
1-111 Cash In Bank Rp 157,900,000
1-112 Petty Cash Rp 9,450,000
1-113 Accounts Receivable Rp 209,460,000
1-114 Allowanced For Doubtful Debt Rp 8,000,000
1-115 Merchandise Inventory Rp 120,400,000
1-116 Supplies Rp 11,050,000
1-117 Prepaid Rent Rp 3,000,000
1-118 Prepaid Insurance Rp 8,000,000
1-211 Stock Investment Rp 250,000,000
1-311 Land Rp 550,000,000
1-321 Building Rp 350,000,000
1-322 Accumulated Depreciation of Building Rp 30,500,000
1-331 Vehicle Rp 120,000,000
1-332 Accumulated Depreciation of Vehicle Rp 10,000,000
1-341 Equipment Rp 130,000,000
1-342 Accumulated Depreciation of Equipment Rp 5,000,000
2-111 Credit Card Rp 8,500,000
2-121 Accounts Payable Rp 100,760,000
2-122 Expense Payable Rp -
2-131 PPN Outcome Rp 165,320,000
2-132 PPN Income Rp 160,160,000
2-133 PPN Payable Rp -
2-211 Bank BNI Loan Rp 193,000,000
3-111 Common Stock Rp 1,715,000,000
3-121 Retained Earnings Rp 106,000,000
4-111 Sales Rp 703,200,000
4-211 Freight Collected Rp 17,650,000
4-212 Sales Discount Rp 17,330,000
4-213 Late Fee Collected Rp -
5-111 Cost Of Goods Sold Rp 771,700,000
5-212 Purchase Discount Rp 3,760,000
6-111 Advertising Expense Rp 29,000,000
6-112 In Store Promoting Expense Rp 16,000,000
6-113 Telephone Expense Rp 10,500,000
6-114 Rent Expense Rp 25,000,000
6-115 Supplies Expense Rp 15,000,000
6-116 Maintenance and Repair Expense Rp 21,000,000
6-117 Depreciation Expense Rp 27,500,000
6-118 Late Fee Expense Rp 440,000
6-119 Wages and Salaries Expense Rp 53,000,000
8-111 Interest Income Rp 7,000,000
8-211 Devidend Income Rp 17,000,000
9-111 Interest Expense Rp 9,800,000
9-211 Bank Service Change Rp 15,000,000
TOTAL Rp 3,090,690,000 Rp 3,090,690,000
 PT TEGAR ELEKTRONIK
ADJUSTMENT JOURNAL
D E C E M B E R 2019

EVIDENCE
DATE ACCOUNTS REF DEBIT
NO
DES Cash In Bank Rp 5,250,000
2019 31 BM12-1 Bank Service Charge Rp 250,000
Interest Income
Electricity Expense Rp 500,000
31 BM12-2 Telephone Expense Rp 600,000
Expense Payable
Insurance Expense Rp 1,500,000
Prepaid Insurance
31 BM12-3
Rent Expense Rp 1,000,000
Prepaid Rent
Supplies Expense Rp 3,600,000
31 BM12-4
Supplies
Zakat Rp 32,805,000
31 BM12-5
Kas
Infaq Rp 5,000,000
31 BM12-6 Sadaqah Rp 8,000,000
Kas
31 BM12-7 PPN Outcome Rp 165,320,000
PPN Income
PPN Payable
TOTAL Rp 223,825,000
 CREDIT

Rp 5,500,000

Rp 1,100,000

Rp 1,500,000

Rp 1,000,000

Rp 3,600,000

Rp 32,805,000

Rp 13,000,000

Rp 160,160,000
Rp 5,160,000
Rp 223,825,000
 PT TEGAR ELEKTRONIK
WORKSHEET
31-Dec-19
No. Trial Balance Adjustment Tral Balance After Adjustment Income Statement Balance Sheet
Accounts
Account Debet Credit Debet Credit Debet Credit Debet Credit Debet Credit
1-111 Cash In Bank Rp 157,900,000 Rp 5,250,000 Rp 45,805,000 Rp 117,345,000 Rp 117,345,000
1-112 Petty Cash Rp 9,450,000 Rp 9,450,000 Rp 9,450,000
1-113 Accounts Receivable Rp 209,460,000 Rp 209,460,000 Rp 209,460,000
1-114 Allowanced For Doubtful Debt Rp 8,000,000 Rp 8,000,000 Rp 8,000,000
1-115 Merchandise Inventory Rp 120,400,000 Rp 120,400,000 Rp 120,400,000
1-116 Supplies Rp 11,050,000 Rp 3,600,000 Rp 7,450,000 Rp 7,450,000
1-117 Prepaid Rent Rp 3,000,000 Rp 1,000,000 Rp 2,000,000 Rp 2,000,000
1-118 Prepaid Insurance Rp 8,000,000 Rp 1,500,000 Rp 6,500,000 Rp 6,500,000
1-211 Stock Investment Rp 250,000,000 Rp 250,000,000 Rp 250,000,000
1-311 Land Rp 550,000,000 Rp 550,000,000 Rp 550,000,000
1-321 Building Rp 350,000,000 Rp 350,000,000 Rp 350,000,000
1-322 Accumulated Depreciation of Building Rp 30,500,000 Rp 30,500,000 Rp 30,500,000
1-331 Vehicle Rp 120,000,000 Rp 120,000,000 Rp 120,000,000
1-332 Accumulated Depreciation of Vehicle Rp 10,000,000 Rp 10,000,000 Rp 10,000,000
1-341 Equipment Rp 130,000,000 Rp 130,000,000 Rp 130,000,000
1-342 Accumulated Depreciation of Equipment Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
2-111 Credit Card Rp 8,500,000 Rp 8,500,000 Rp 8,500,000
2-121 Accounts Payable Rp 100,760,000 Rp 100,760,000 Rp 100,760,000
2-122 Expense Payable Rp - Rp 1,100,000 Rp 1,100,000 Rp 1,100,000
2-131 PPN Outcome Rp 165,320,000 Rp 165,320,000
2-132 PPN Income Rp 160,160,000 Rp 160,160,000
2-133 PPN Payable Rp - Rp 45,360,000 Rp 45,360,000
2-211 Bank BCA Loan Rp 193,000,000 Rp 193,000,000 Rp 193,000,000
3-111 Common Stock Rp 1,715,000,000 Rp 1,715,000,000 Rp 1,715,000,000
3-121 Retained Earnings Rp 106,000,000 Rp 106,000,000 Rp 106,000,000
4-111 Sales Rp 703,200,000 Rp 703,200,000 Rp 703,200,000
4-211 Freight Collected Rp 17,650,000 Rp 17,650,000 Rp 17,650,000
4-212 Sales Discount Rp 17,330,000 Rp 17,330,000 Rp 17,330,000
4-213 Late Fee Collected Rp - Rp - Rp -
5-111 Cost Of Goods Sold Rp 771,700,000 Rp 771,700,000 Rp 771,700,000
5-212 Purchase Discount Rp 3,760,000 Rp 3,760,000 Rp 3,760,000
6-111 Advertising Expense Rp 29,000,000 Rp 29,000,000 Rp 29,000,000
6-112 Electricity Expense Rp 16,000,000 Rp 500,000 Rp 16,500,000 Rp 16,500,000
6-113 Telephone Expense Rp 10,500,000 Rp 600,000 Rp 11,100,000 Rp 11,100,000
6-114 Rent Expense Rp 25,000,000 Rp 500,000 Rp 25,500,000 Rp 25,500,000
6-115 Supplies Expense Rp 15,000,000 Rp 3,600,000 Rp 18,600,000 Rp 18,600,000
6-116 Maintenance and Repair Expense Rp 21,000,000 Rp 21,000,000 Rp 21,000,000
6-117 Depreciation Expense Rp 27,500,000 Rp 27,500,000 Rp 27,500,000
6-118 Late Fee Expense Rp 440,000 Rp 440,000 Rp 440,000
6-119 Wages and Salaries Expense Rp 53,000,000 Rp 53,000,000 Rp 53,000,000
8-111 Interest Income Rp 7,000,000 Rp 5,500,000 Rp 12,500,000 Rp 12,500,000
8-211 Devidend Income Rp 17,000,000 Rp 17,000,000 Rp 17,000,000
9-111 Interest Expense Rp 9,800,000 Rp 9,800,000 Rp 9,800,000
9-211 Bank Service Change Rp 15,000,000 Rp 250,000 Rp 15,250,000 Rp 15,250,000
TOTAL Rp 3,090,690,000 Rp 3,090,690,000
6-120 Insurance Expense Rp 1,000,000 Rp 1,000,000 Rp 1,000,000
3-211 Zakat Rp 32,805,000 Rp 32,805,000 Rp 32,805,000
3-212 Infaq Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
3-213 Sadaqah Rp 8,000,000 Rp 8,000,000 Rp 8,000,000
TOTAL Rp 222,825,000 Rp 264,025,000 Rp 2,936,130,000 Rp 2,931,970,000 Rp 1,017,720,000 Rp 754,110,000 Rp 1,918,410,000 Rp 2,223,220,000
-Rp 263,610,000 -Rp 304,810,000
Rp 754,110,000 Rp 754,110,000 Rp 1,918,410,000 Rp 1,918,410,000
 PT TEGAR ELEKTRONIK
INCOME STATEMENT
31 December 2019
Revenue :
Sales Rp 703,200,000
Sales Discount Rp 17,330,000
Net Sales Rp 685,870,000
Cost Of Goods Sold Rp 771,700,000
Purchase Discount Rp 3,760,000
Cost Of Good Sold Rp 767,940,000
Gross Profit Rp (82,070,000)
Operating Expense :
Advertising Expense Rp 29,000,000
Electricity Expense Rp 16,500,000
Telephone Expense Rp 11,100,000
Rent Expense Rp 25,500,000
Supplies Expense Rp 18,600,000
Maintenance and Repair Expense Rp 21,000,000
Depreciation Expense Rp 27,500,000
Wages and Salaries Expense Rp 53,000,000
Insurance Expense Rp 1,000,000
Total Operating Expense Rp 203,200,000
Other Income :
Interest Income Rp 12,500,000
Devidend Income Rp 17,000,000
Freight Collected Rp 17,650,000
Interest Expense Rp 47,150,000
Total Other Income
Other Expense :
Late Fee Expense Rp 440,000
Interest Expense Rp 9,800,000
Bank Service Charge Rp 15,250,000
Total Other Expense Rp 25,490,000
Total Other Income (Expense) Rp 21,660,000
Net Profit Rp (263,610,000)
 PT TEGAR ELEKTRONIK
CAPITAL STATEMENT
31 December 2019

Retained Earnings 1 December 2019 Rp 106,000,000

Profit Rp (263,610,000)
Zakat Rp 32,805,000
Infaq Rp 5,000,000
Sadaqah Rp 8,000,000
Capital Increase Rp (309,415,000)
Retained Earnings 31 Desember 2019 Rp (203,415,000)
 PT TEGAR ELEKTRONIK
BALANCE SHEET
31 December 2019

ASSETS LIABILITIES + EQUITY

Current Assets LIABILITIES
Cash Rp 117,345,000 Current Liabilities
Petty Cash Rp 9,450,000 Credit Card
Accounts Receivable Rp 209,460,000 Accounts Payable
Allowanced For Doubtful Debt Rp (8,000,000) Expense Payable
Merchandise Inventory Rp 120,400,000 PPN Payable
Supplies Rp 7,450,000
Prepaid Rent Rp 2,000,000 Total Current Liabilit
Prepaid Insurance Rp 6,500,000 Long Term Liablilities
Total Current Assets Rp 464,605,000 Bank BCA Loan

Fix Assets EQUITY

Stock Investment Rp 250,000,000 Common Stock
Land Rp 550,000,000 Retained Earnings
Building Rp 350,000,000
Accumulated Depr. Of Building Rp (30,500,000)
Vehicle Rp 120,000,000
Accumulated Depr. Of Vehicle Rp (10,000,000)
Equipment Rp 130,000,000 Total Equity
Accumulated Depr. Of Equipment Rp (5,000,000)
Total Fixed Assets Rp 1,354,500,000
TOTAL ASSETS Rp 1,819,105,000 Total Pasiva
NIK

LITIES + EQUITY
LITIES
t Liabilities
Card Rp 8,500,000
ts Payable Rp 100,760,000
e Payable Rp 1,100,000
yable Rp 45,360,000

Total Current Liabilities Rp 155,720,000

erm Liablilities
CA Loan Rp 193,000,000

Y
n Stock Rp 1,715,000,000
d Earnings Rp (203,415,000)

quity Rp 1,511,585,000

asiva Rp 1,860,305,000