PT SHAKTI BANDUNG

JURNAL UMUM
PERIODE DESEMBER 2017

TANGGAL NO BUKTI KETERANGAN REF

1 KK-SB1201 Wages & Salaries Payable 2-1310
DES Cash In Bank 1-1101
2017 (PEMBAYARAN GAJI KARYAWAN)
3 FK-SB1201 Account Receivable 1-1201
Sales Of Merchandise 4-1100
Value Added Tax - VAT Out 2-1520
Freight Out 4_3000
Cost Of Goods Sold 5-1000
Merchandise Inventory 1-1310
(PENJUALAN, TOKO BINTANG)
4 KM-SB1201 Cash In Bank 1-1101
Sales Discount 4-1110
Value Added Tax - VAT Out 2-1520
Account Receivable 1-1201
(PELUNASAN PIUTANG TOKO ANUGERAH)
5 PC-SB1201 Advertising Expense 6-1300
Petty Cash 1-1102
(PEMBAYARAN BIAYA IKLAN)
6 F.DS213 Merchandise Inventory 1-1310
Value Added Tax-In (VAT In) 1-1410
Freight In 5_3000
Accounts Payable 2-1210
(PEMBELIAN PT DREAMS)
7 FK-SB1202 Account Receivable 1-1201
Sales Of Merchandise 4-1100
Value Added Tax - VAT Out 2-1520
Freight Out 4_3000
Cost Of Goods Sold 5-1000
Merchandise Inventory 1-1310
(PENJUALAN, TOKO ANUGERAH)
8 NK-SB1201 Sales Return 4-1120
Value Added Tax - VAT Out 2-1520
Accounts Receivable 1-1201
Merchandise Inventory 1-1310
Cost Of Goods Sold 5-1000
(NOTA KREDIT, TOKO ANUGERAH)
9 KK-SB1202 Accounts Payable 2-1210
Cash In Bank 1-1101
Purchase Discount 5_2000
 Value Added Tax -In (TAX IN) 1-1410
(PELUNASAN, PT DREAMS)
10 FK-SB1203 Cash In Bank 1-1101
Sales Of Merchandise 4-1100
Value Added Tax - VAT Out 2-1520
Freight Out 4_3000
Cost Of Goods Sold 5-1000
Merchandise Inventory 1-1310
(PENJUALAN TUNAI)
11 PC-SB1202 Office Supplies 1-1320
Petty Cash 1-1102
(PEMBELIAN PERLENGKAPAN)
13 KM-SB1202 Cash In Bank 1-1101
Account Receivable 1-1201
(PELUNASAN,TOKO BINTANG)
14 F.SL113 Merchandise Inventory 1-1310
Value Added Tax - In (VAT In) 1-1410
Freight In 5_3000
Account Payable 2-1210
(PEMBELIAN, PT STAR LINE)
15 ND-SB1201 Accounts Payable 2-1210
Merchandise Inventory 1-1310
Value Added Tax - In (VAT In) 1-1410
(NOTA DEBIT, PT STAR LINE)
17 KK-SB1203 Accounts Payable 2-1210
Cash In Bank 1-1101
(PELUNASAN, PT DREAMS)
19 KK-SB1204 Electricity, Telp. & Water Payable 2-1410
Cash In Bank 1-1101
(PEMBAYARAN LISTRIK, TELP & AIR)
20 FK-SB1204 Cash In Bank 1-1101
Sales Of Merchandise 4-1100
Value Added Tax - VAT Out 2-1520
Freight Out
Cost Of Goods Sold 5-1000
Merchandise Inventory 1-1310
(PENJUALAN TUNAI)
21 M-SB1201 Allowance For Doubtful Debt 1-1202
Account Receivable 1-1201
(PENGHAPUSAN PIUTANG)
22 KM-SB1203 Cash In Bank 1-1101
Account Receivable 1-1201
Late Fees Collected 8-1300
(PELUNASAN, TOKO CEMARA)
23 PC-SB1203 Maintenance Expense 6_2200
 Petty Cash 1-1102
(PEMBAYARAN BIAYA PERBAIKAN LANTAI)
24 KK-SB1205 Accounts Payable 2-1210
Late Fees Expense 9-1200
Cash In Bank 1-1101
(PELUNASAN , PT STAR LINE)
25 FK-SB1205 Account Receivable 1-1201
Sales Of Merchandise 4-1100
Value Added Tax - VAT Out 2-1520
Freight Out 4_3000
Cost Of Goods Sold 5-1000
Merchandise Inventory 1-1310
(PENJUALAN, TOKO CEMARA)
26 KK-SB1206 Bank Loans 2_2100
Interest Expense 9-1100
Cash In Bank 1-1101
(PEMBAYARAN ANGSURAN PINJAMAN)
27 PC-SB1204 Office Supplies 1-1320
Petty Cash 1-1102
(PEMBELIAN PERLENGKAPAN)
28 F.DS255 Merchandise Inventory 1-1310
Value Added Tax-In (VAT In) 1-1410
Cash In Bank 1-1101
(PEMBELIAN PT DREAMS)
30 FK-SB1206 Cash In Bank 1-1101
Sales Of Merchandise 4-1100
Value Added Tax - VAT Out 2-1520
Cost Of Goods Sold 5-1000
Merchandise Inventory 1-1310
(PENJUALAN TUNAI)
31 PC-SB1205 Newspaper & Tabloid Expense 6_2300
Petty Cash 1-1102
(PEMBAYARAN LANGGANAN MAJALAH&KORAN)
JUMLAH
17

DEBIT KREDIT
Rp 20,000,000
Rp 20,000,000

Rp 131,200,000
Rp 119,000,000
Rp 11,900,000
Rp 300,000
Rp 85,000,000
Rp 85,000,000

Rp 112,758,800
Rp 2,092,000
Rp 209,200
Rp 115,060,000

Rp 500,000
Rp 500,000

Rp 102,000,000
Rp 10,200,000
Rp 200,000
Rp 112,400,000

Rp 169,650,000
Rp 154,000,000
Rp 15,400,000
Rp 250,000
Rp 112,408,625
Rp 112,408,625

Rp 9,800,000
Rp 980,000
Rp 10,780,000
Rp 7,167,574
Rp 7,167,574

Rp 93,500,000
Rp 90,695,000
Rp 2,550,000
 Rp 255,000

Rp 30,600,000
Rp 27,700,000
Rp 2,770,000
Rp 130,000
Rp 22,481,729
Rp 22,481,729

Rp 975,000
Rp 975,000

Rp 95,700,000
Rp 95,700,000

Rp 90,250,000
Rp 9,025,000
Rp 300,000
Rp 99,575,000

Rp 5,830,000
Rp 5,300,000
Rp 530,000

Rp 112,400,000
Rp 112,400,000

Rp 1,800,000
Rp 1,800,000

Rp 46,520,000
Rp 42,200,000
Rp 4,220,000
Rp 100,000
Rp 33,404,107
Rp 33,404,107

Rp 10,120,000
Rp 10,120,000

Rp 172,093,900
Rp 170,390,000
Rp 1,703,900

Rp 340,000
 Rp 340,000

Rp 121,000,000
Rp 1,210,000
Rp 122,210,000

Rp 154,900,000
Rp 140,500,000
Rp 14,050,000
Rp 350,000
Rp 102,885,017
Rp 102,885,017

Rp 10,000,000
Rp 850,000
Rp 10,850,000

Rp 825,000
Rp 825,000

Rp 119,000,000
Rp 11,900,000
Rp 130,900,000

Rp 30,030,000
Rp 27,300,000
Rp 2,730,000
Rp 22,455,989
Rp 22,455,989

Rp 300,000
Rp 300,000

Rp 2,064,861,941 Rp 2,064,861,941
 PT. SHAKTI BANDUNG
KARTU PERSEDIAAN
PERIODE DESEMBER 2017

AC (METODE RATA-RATA)
Nama Barang : SPRINGBED SINGGLE
MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA
DES 1 SALDO AWAL
2017 3 FK-SB1201 PENJUALAN (TOKO BINTANG)
6 F.DS213 PEMBELIAN (PT DREAMS) 22 Rp 2,100,000
7 FK-SB1202 PENJUALAN (TOKO ANUGERAH)
8 NK-SB1201 NOTA KREDIT (TOKO ANUGERAH) 2 Rp 2,062,857
10 FK-SB1203 PENJULAN TUNAI
14 F.SL113 PEMBELIAN (PT STAR LINE) 20 Rp 2,150,000
15 ND-SB1201 NOTA DEBIT (PT STAR LINE)
20 FK-SB1204 PENJUALAN TUNAI
25 FK-SB1205 PENJUALAN (TOKO CEMARA)
28 F.DS255 PEMBELIAN (PT DREAMS) 25 Rp 2,200,000
30 FK-SB1206 PENJUALAN TUNAI

Nama Barang : SPRINGBED DOUBLE

MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA
DES 1 SALDO AWAL
2017 3 FK-SB1201 PENJUALAN (TOKO BINTANG)
6 F.DS213 PEMBELIAN (PT DREAMS) 18 Rp 3,100,000
7 FK-SB1202 PENJUALAN (TOKO ANUGERAH)
8 NK-SB1201 NOTA KREDIT (TOKO ANUGERAH) 1 Rp 3,041,860
10 FK-SB1203 PENJUALAN TUNAI
14 F.SL113 PEMBELIAN (PT STAR LINE) 15 Rp 3,150,000
15 ND-SB1201 NOTA DEBIT (PT STAR LINE)
20 FK-SB1204 PENJUALAN TUNAI
25 FK-SB1205 PENJUALAN (TOKO CEMARA)
28 F.DS255 PEMBELIAN (PT DREAMS) 20 Rp 3,200,000
30 FK-SB1206 PENJUALAN TUNAI

PT. SHAKTI BANDUNG

KARTU PERSEDIAAN
PERIODE DESEMBER 2017

FIFO ( FIRST IN FIRST OUT)

Nama Barang : SPRINGBED SINGGLE
MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA
DES 1 SALDO AWAL
2017 3 FK-SB1201 PENJUALAN (TOKO BINTANG)
6 F.DS213 PEMBELIAN (PT DREAMS) 22 Rp 2,100,000

7 FK-SB1202 PENJUALAN (TOKO ANUGERAH)

8 NK-SB1201 NOTA KREDIT (TOKO ANYGERAH) 2 Rp 2,000,000

10 FK-SB1203 PENJUALAN TUNAI

14 F.SL113 PEMBELIAN (PT STAR LINE) 20 Rp 2,150,000

15 ND-SB1201 NOTA DEBIT (PT STAR LINE)

20 FK-SB1204 PENJUALAN TUNAI

25 FK-SB1205 PENJUALAN (TOKO CEMARA)

28 F.DS255 PEMBELIAN (PT DREAMS) 25 Rp 2,200,000

30 FK-SB1206 PENJUALAN TUNAI

Nama Barang : SPRINGBED DOUBLE

MASUK
TANGGAL NO. BUKTI KETERANGAN
UNIT HARGA
DES 1 SALDO AWAL
2017 3 FK-SB1201 PENJUALAN (TOKO BINTANG)
6 F.DS213 PEMBELIAN (PT DEAMS) 18 Rp 3,100,000

7 FK-SB1202 PENJUALAN (TOKO ANUGERAH)

8 NK-SB1201 NOTA KREDIT (TOKO ANUGERAH) 1 Rp 3,000,000

10 FK-SB1203 PENJUALAN TUNAI

14 F.SL113 PEMBELIAN (PT STAR LINE) 15 Rp 3,150,000

15 ND-SB1201 NOTA DEBIT (PT STAR LINE)

20 FK-SB1204 PENJUALAN TUNAI

25 FK-SB1205 PENJUALAN (TOKO CEMARA)

28 F.DS255 PEMBELIAN (PT DREAMS) 20 Rp 3,200,000

30 FK-SB1206 PENJUALAN TUNAI

 PT. SHAKTI BANDUNG
KARTU PERSEDIAAN
PERIODE DESEMBER 2017

Kode : YS117
MASUK KELUAR SALDO
JUMLAH UNIT HARGA JUMLAH UNIT HARGA JUMLAH
33 Rp 2,000,000 Rp 66,000,000
20 Rp 2,000,000 Rp 40,000,000 13 Rp 2,000,000 Rp 26,000,000
Rp 46,200,000 35 Rp 2,062,857 Rp 72,200,000
25 Rp 2,062,857 Rp 51,571,425 10 Rp 2,062,858 Rp 20,628,575
Rp 4,125,714 12 Rp 2,062,857 Rp 24,754,289
5 Rp 2,062,857 Rp 10,314,285 7 Rp 2,062,858 Rp 14,440,004
Rp 43,000,000 27 Rp 2,127,408 Rp 57,440,004
1 Rp 2,150,000 Rp 2,150,000 26 Rp 2,126,539 Rp 55,290,004
7 Rp 2,126,539 Rp 14,885,773 19 Rp 2,126,538 Rp 40,404,231
15 Rp 2,126,538 Rp 31,898,070 4 Rp 2,126,540 Rp 8,506,161
Rp 55,000,000 29 Rp 2,189,868 Rp 63,506,161
3 Rp 2,189,868 Rp 6,569,604 26 Rp 2,189,868 Rp 56,936,557

Kode : EK212
MASUK KELUAR SALDO
JUMLAH UNIT HARGA JUMLAH UNIT HARGA JUMLAH
40 Rp 3,000,000 Rp 120,000,000
15 Rp 3,000,000 Rp 45,000,000 25 Rp 3,000,000 Rp 75,000,000
Rp 55,800,000 43 Rp 3,041,860 Rp 130,800,000
20 Rp 3,041,860 Rp 60,837,200 23 Rp 3,041,861 Rp 69,962,800
Rp 3,041,860 24 Rp 3,041,861 Rp 73,004,660
4 Rp 3,041,861 Rp 12,167,444 20 Rp 3,041,861 Rp 60,837,216
Rp 47,250,000 35 Rp 3,088,206 Rp 108,087,216
1 Rp 3,150,000 Rp 3,150,000 34 Rp 3,086,389 Rp 104,937,216
6 Rp 3,086,389 Rp 18,518,334 28 Rp 3,086,389 Rp 86,418,882
23 Rp 3,086,389 Rp 70,986,947 5 Rp 3,086,387 Rp 15,431,935
Rp 64,000,000 25 Rp 3,177,277 Rp 79,431,935
5 Rp 3,177,277 Rp 15,886,385 20 Rp 3,177,278 Rp 63,545,550

PT. SHAKTI BANDUNG

KARTU PERSEDIAAN
PERIODE DESEMBER 2017
 Kode : YS117
MASUK KELUAR SALDO
JUMLAH UNIT HARGA JUMLAH UNIT HARGA JUMLAH
33 Rp 2,000,000 Rp 66,000,000
20 Rp 2,000,000 Rp 40,000,000 13 Rp 2,000,000 Rp 26,000,000
Rp 46,200,000 13 Rp 2,000,000 Rp 26,000,000
22 Rp 2,100,000 Rp 46,200,000
13 Rp 2,000,000 Rp 26,000,000
12 Rp 2,100,000 Rp 25,200,000 10 Rp 2,100,000 Rp 21,000,000
Rp 26,000,000 2 Rp 2,000,000 Rp 4,000,000
10 Rp 2,100,000 Rp 21,000,000
2 Rp 2,000,000 Rp 4,000,000
3 Rp 2,100,000 Rp 6,300,000 7 Rp 2,100,000 Rp 14,700,000
Rp 43,000,000 7 Rp 2,100,000 Rp 14,700,000
20 Rp 2,150,000 Rp 43,000,000
1 Rp 2,150,000 Rp 2,150,000 7 Rp 2,100,000 Rp 14,700,000
19 Rp 2,150,000 Rp 40,850,000
7 Rp 2,100,000 Rp 14,100,000
19 Rp 2,150,000 Rp 40,850,000
15 Rp 2,150,000 Rp 32,250,000 4 Rp 2,150,000 Rp 8,600,000
Rp 55,000,000 4 Rp 2,150,000 Rp 8,600,000
25 Rp 2,200,000 Rp 55,000,000
3 Rp 2,150,000 Rp 6,450,000 1 Rp 2,150,000 Rp 2,150,000
25 Rp 2,200,000 Rp 55,000,000

Kode : EK212
MASUK KELUAR SALDO
JUMLAH UNIT HARGA JUMLAH UNIT HARGA JUMLAH
40 Rp 3,000,000 Rp 120,000,000
15 Rp 3,000,000 Rp 45,000,000 25 Rp 3,000,000 Rp 75,000,000
Rp 55,800,000 25 Rp 3,000,000 Rp 75,000,000
18 Rp 3,100,000 Rp 55,800,000
20 Rp 3,000,000 Rp 60,000,000 5 Rp 3,000,000 Rp 15,000,000
18 Rp 3,100,000 Rp 55,800,000
Rp 3,000,000 6 Rp 3,000,000 Rp 18,000,000
18 Rp 3,100,000 Rp 55,800,000
4 Rp 3,000,000 Rp 12,000,000 2 Rp 3,000,000 Rp 6,000,000
18 Rp 3,100,000 Rp 55,800,000
Rp 47,250,000 2 Rp 3,000,000 Rp 6,000,000
18 Rp 3,100,000 Rp 55,800,000
15 Rp 3,150,000 Rp 47,250,000
1 Rp 3,150,000 Rp 3,150,000 2 Rp 3,000,000 Rp 6,000,000
18 Rp 3,100,000 Rp 55,800,000
14 Rp 3,150,000 Rp 44,100,000
2 Rp 3,000,000 Rp 6,000,000
 4 Rp 3,100,000 Rp 12,400,000 14 Rp 3,100,000 Rp 43,400,000
14 Rp 3,150,000 Rp 44,100,000
14 Rp 3,100,000 Rp 43,400,000
9 Rp 3,150,000 Rp 28,350,000 5 Rp 3,150,000 Rp 15,750,000
Rp 64,000,000 5 Rp 3,150,000 Rp 15,750,000
20 Rp 3,200,000 Rp 64,400,000
5 Rp 3,150,000 Rp 15,750,000
20 Rp 3,200,000 Rp 64,400,000
 PT. SHAK
JURNAL PEN
PERIODE DE
DEBIT
DATE INVOICE NO DESCRIPTION
CASH IN BANK SALES DISCOUNT

DES 4 KM-SB1201 PELUNASAN PIUTANG Rp 112,758,800 Rp 2,092,000

2017 10 FK-SB1203 PENJUALAN TUNAI Rp 30,600,000

13 KM-SB1202 PELUNASAN PIUTANG Rp 95,700,000

20 FK-SB1203 PENJUALAN TUNAI Rp 46,520,000

22 KM-SB1203 PELUNASAN PIUTANG Rp 172,093,900

30 FK-SB1206 PENJUALAN TUNAI Rp 30,030,000

TOTAL Rp 487,702,700 Rp 2,092,000

 PT. SHAKTI BANDUNG
JURNAL PENERIMAAN KAS
PERIODE DESEMBER 2017
DEBIT CREDIT
OTHERS
ACCOUNT RECEIVABLE
ACCOUNT ACCOUNT NO TOTAL
VALUE ADDED TAX-VAT OUT 2-1520 Rp 209,200 Rp 115,060,000
COST OF GOODS SOLD 5-1000 Rp 22,481,729

Rp 95,700,000
COST OF GOODS SOLD 5-1000 Rp 33,404,107

Rp 170,390,000
COST OF GOODS SOLD 5-1000 Rp 22,455,989

Rp 78,551,025 Rp 381,150,000
 CREDIT
OTHERS
ACCOUNT ACCOUNT NO TOTAL

SALES OF MERCHANDISE 4-1100 Rp 27,700,000

VALUE ADDED TAX-VAT OUT 2-1520 Rp 2,770,000
FREIGHT OUT 4_3000 Rp 130,000
MERCHANDISE INVENTORY 1-1310 Rp 22,481,729

SALES OF MERCHANDISE 4-1100 Rp 42,200,000

VALUE ADDED TAX-VAT OUT 2-1520 Rp 4,220,000
FREIGHT OUT 4_3000 Rp 100,000
MERCHANDISE INVENTORY 1-1310 Rp 33,404,107
LATE FEES COLLECTED 8-1300 Rp 1,703,900
SALES OF MERCHANDISE 4-1100 Rp 27,300,000
VALUE ADDED TAX-VAT OUT 2-1520 Rp 2,730,000
MERCHANDISE INVENTORY 1-1310 Rp 22,455,989
Rp 187,195,725
 PT
JURN
PER
DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNT PAYABLE

DES 1 KK-SB1201 PEMBAYARAN GAJI KARYAWAN

2017 9 KK-SB1202 PELUNASAN UTANG Rp 93,500,000
17 KK-SB1203 PELUNASAN UTANG Rp 112,400,000
19 KK-SB1204 PEMBAYARAN LISTRIK,TELP&AIR
24 KK-SB1205 PELUNASAN UTANG Rp 121,000,000
26 KK-SB1206 PEMBAYARAN ANGSURAN BANK

28 F.DS255 PEMBELIAN TUNAI

TOTAL Rp 326,900,000
 PT. SHAKTI BANDUNG
JURNAL PENGELUARAN KAS
PERIODE DESEMBER 2017
DEBIT
OTHERS
CASH IN BANK
ACCOUNT ACCOUNT NO TOTAL
WAGES & SALARIES PAYABLE 2-1310 Rp 20,000,000 Rp 20,000,000
Rp 90,695,000
Rp 112,400,000
ELECTRICITY,TELP & WATER PAYABLE 2-1410 Rp 1,800,000 Rp 1,800,000
LATE FEES EXPENSE 9-1200 Rp 1,210,000 Rp 122,210,000
BANK LOANS 2_2100 Rp 10,000,000 Rp 10,850,000
INTEREST EXPENSE 9-1100 Rp 850,000
MERCHANDISE INVENTORY 1-1310 Rp 119,000,000 Rp 130,900,000
VALUE ADDED TAX-IN (VAT IN) 1-1410 Rp 11,900,000
Rp 164,760,000 Rp 488,855,000
 CREDIT
OTHERS
PURCHASE DISCOUNT
ACCOUNT ACCOUNT NO TOTAL

Rp 2,550,000 VALUE ADDED TAX-IN (VAT IN) 1-1410 Rp 255,000

Rp 2,550,000 Rp 255,000
 PT. SHAKTI BANDUNG
JURNAL PEMBELIAN
PERIODE DESEMBER 2017

DEBIT
DATE INVOICE NO DESCRIPTION
INVENTORY PPN INCOME
DES 6 F.DS213 PEMBELIAN (PT DREAMS) Rp 102,000,000 Rp 10,200,000
2017 14 F.SL113 PEMBELIAN (PT.STAR LINE) Rp 90,250,000 Rp 9,025,000
TOTAL Rp 192,250,000 Rp 19,225,000
EBIT CREDIT
FREIGHT PAID ACCOUNT PAYABLE
Rp 200,000 Rp 112,400,000
Rp 300,000 Rp 99,575,000
Rp 500,000 Rp 211,975,000
 PT. SHAKTI BANDUNG
JURNAL PENJUALAN
PERIODE DESEMBER 2017

DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNT RECEIVABLE
DES 3 FK-SB1201 PENJUALAN (TOKO BINTANG) Rp 131,200,000
2017 7 FK-SB1202 PENJUALAN (TOKO ANUGERAH) Rp 169,650,000
25 FK-SB1205 PENJUALAN (TOKO CEMARA) Rp 154,900,000
TOTAL Rp 455,750,000
 PT. SHAKTI BANDUNG
JURNAL PENJUALAN
PERIODE DESEMBER 2017

DEBIT CREDIT
COST OF GOOD SOLD SALES PPN OUTCOME FREIGHT COLLECTED INVENTORY
Rp 85,000,000 Rp 119,000,000 Rp 11,900,000 Rp 300,000 Rp 85,000,000
Rp 112,408,625 Rp 154,000,000 Rp 15,400,000 Rp 250,000 Rp 112,408,625
Rp 102,885,017 Rp 140,500,000 Rp 14,050,000 Rp 350,000 Rp 102,885,017
Rp 300,293,642 Rp 413,500,000 Rp 41,350,000 Rp 900,000 Rp 300,293,642
 PT. SHAKTIN BANDUNG
JURNAL PETTY CASH
PERIODE DESEMBER 2017

DEBIT
DATE INVOICE NO DESCRIPTION
ACCOUNT
DES 5 PC-SB1201 PEMBAYARAN BIAYA IKLAN ADVERTISING EXPENSE
2017 11 PC-SB1206 PEMBELIAN PERLENGKAPAN OFFICE SUPPLIES
23 PC-SB1203 PEMBAYARAN BIAYA PERBAIKAN MAINTENANCE EXPENSE
27 PC-SB1204 PEMBELIAN PERLENGKAPAN OFFICE SUPPLIES
31 PC-SB1205 BIAYA LANGGANAN MAJALAH & KORAN NEWSPAPER & TABLOID EXPENSE
TOTAL
7

DEBIT CREDIT
ACCOUNT NO TOTAL PETTY CASH
6-1300 Rp 500,000 Rp 500,000
1-1320 Rp 975,000 Rp 975,000
6_2200 Rp 340,000 Rp 340,000
1-1320 Rp 825,000 Rp 825,000
6-_2300 Rp 300,000 Rp 300,000
Rp 2,940,000 Rp 2,940,000
 PT. SHAKTI BANDUNG
BUKU BESAR PEMBANTU PIUTANG
PERIODE DESMBER 2017

TOKO ANUGERAH C00

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL Rp 115,060,000
2017 4 PELUNASAN PIUTANG Rp 115,060,000 Rp -
7 PENJUALAN Rp 169,650,000 Rp 169,650,000
8 RETUR PENJUALAN Rp 10,780,000 Rp 158,870,000

TOKO BINTANG C002

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL Rp 95,700,000
2017 3 PENJUALAN Rp 131,200,000 Rp 226,900,000
13 PELUNASAN PIUTANG Rp 95,700,000 Rp 131,200,000

TOKO CEMARA C003

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL Rp 170,390,000
2017 22 PELUNASAN PIUTANG Rp 170,390,000 Rp -
25 PENJUALAN Rp 154,900,000 Rp 154,900,000

TOKO MAWAR C004

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL Rp 10,120,000
2017 21 PENGHAPUSAN PIUTANG Rp 10,120,000 Rp -

PT. SHAKTI BANDUNG

BUKU BESAR PEMBANTU UTANG
PERIODE DESEMBER 2017

PT STAR LINE S001

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL
2017 14 PEMBELIAN Rp 99,575,000
15 RETUR PEMBELIAN Rp 5,830,000
24 PELUNASAN UTANG Rp 121,000,000
PT DREAMS S00
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL
2017 6 PEMBELIAN Rp 112,400,000
9 PELUNASAN UTANG Rp 93,500,000
17 PELUNASAN UTANG Rp 112,400,000
 C001
SALDO
KREDIT

C002
SALDO
KREDIT

C003
SALDO
KREDIT

C004
SALDO
KREDIT

S001
SALDO
KREDIT
Rp 121,000,000
Rp 220,575,000
Rp 214,745,000
Rp 93,745,000
 S002
SALDO
KREDIT
Rp 93,500,000
Rp 205,900,000
Rp 112,400,000
Rp -
 PT. SHAKTI BANDUNG
BUKU BESAR UMUM
PERIODE DESEMBER 2017

PIUTANG DAGANG 1-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL Rp 391,270,000
2017 3 PENJUALAN Rp 131,200,000 Rp 522,470,000
4 PELUNASAN PIUTANG Rp 115,060,000 Rp 407,410,000
7 PENJUALAN Rp 169,650,000 Rp 577,060,000
8 RETUR PENJUALAN Rp 10,780,000 Rp 566,280,000
13 PELUNASAN PIUTANG Rp 95,700,000 Rp 470,580,000
21 PENGHAPUSAN PIUTANG Rp 10,120,000 Rp 460,460,000
22 PELUNASAN PIUTANG Rp 170,390,000 Rp 290,070,000
25 PENJUALAN Rp 154,900,000 Rp 444,970,000

PT. SHAKTI BANDUNG

BUKU BESAR UMUM
PERIODE DESEMBER 2017

ACCOUNTS PAYABLE 2-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL
2017 6 PEMBELIN Rp 112,400,000
9 PELUNASAN UTANG Rp 93,500,000
14 PEMBELIAN Rp 99,575,000
15 RETUR PEMBELIAN Rp 5,830,000
17 PELUNASAN UTANG Rp 112,400,000
24 PELUNASAN UTANG Rp 121,000,000
 1-1210
SALDO
KREDIT

2-1210
SALDO
KREDIT
Rp 214,500,000
Rp 326,900,000
Rp 233,400,000
Rp 332,975,000
Rp 327,145,000
Rp 214,745,000
Rp 93,745,000
 PT. SHAKTI BANDUNG
REKAPITULASI JURNAL
PERIODE DESEMBER 2017

REKAPITULASI JURNAL
DEBIT KREDIT
ACC.NO ACCOUNT TOTAL ACC.NO
1-1101 CASH IN BANK Rp 487,702,700 1-1101
1-1201 ACCOUNT RECEIVABLE Rp 455,750,000 1-1102
1-1202 ALLOWANCE FOR DOUBTFUL DEBT Rp 10,120,000 1-1201
1-1310 MERCHANDISE INVENTORY Rp 318,417,574 1-1310
1-1320 OFFICE SUPPLIES Rp 1,800,000 1-1410
1-1410 VALUE ADDED TAX-IN (VAT IN) Rp 31,125,000 2-1210
2-1210 ACCOUNTS PAYABLE Rp 332,730,000 2-1520
2-1310 WAGES & SALARIES PAYABLE Rp 20,000,000 4-1100
2-1410 ELECTRICITY, TELP. & WATER PAYABLE Rp 1,800,000 4_3000
2-1520 VALUE ADDED TAX - VAT OUT Rp 1,189,200 5-1000
2_2100 BANK LOANS Rp 10,000,000 5_2000
4-1110 SALES DISCOUNT Rp 2,092,000 8-1300
4-1120 SALES RETURNS Rp 9,800,000
5-1000 COST OF GOODS SOLD Rp 378,635,467
5_3000 FREIGHT IN Rp 500,000
6-1300 ADVERTISING EXPENSE Rp 500,000
6_2200 MAINTENANCE EXPENSE Rp 340,000
6_2300 NEWSPAPER & TABLOID EXPENSE Rp 300,000
9-1100 INTEREST EXPENSE Rp 850,000
9-1200 LATE FEES EXPENSE Rp 1,210,000
JUMLAH Rp 2,064,861,941
#VALUE!
 BANDUNG
ASI JURNAL
SEMBER 2017

SI JURNAL
KREDIT
ACCOUNT TOTAL
CASH IN BANK Rp 487,855,000
PETTY CASH Rp 2,940,000
ACCOUNT RECEIVABLE Rp 403,050,000
MERCHANDISE INVENTORY Rp 383,935,467
VALUE ADDED TAX-IN (VAT IN) Rp 785,000
ACCOUNTS PAYABLE Rp 211,975,000
VALUE ADDED TAX - VAT OUT Rp 51,070,000
SALES OF MERCHANDISE Rp 510,700,000
FREIGHT OUT Rp 1,130,000
COST OF GOODS SOLD Rp 7,167,574
PURCHASE DISCOUNT Rp 2,550,000
LATE FEES COLLECTED Rp 1,703,900

JUMLAH Rp 2,064,861,941
 PT. SHAKTI BANDUNG
BUKU BESAR (STAFFLE 4)
PERIODE DESEMBER 2017

CASH IN BANK 1-1101

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 123,142,000
2017 31 POSTING JU Rp 487,702,700 Rp 610,844,700
31 POSTING JU Rp 487,855,000 Rp 122,989,700

PETTY CASH 1-1102

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 10,000,000
2017 31 POSTING JU Rp 2,940,000 Rp 7,060,000

MARKETABLE SECURITIES 1-1103

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 100,000,000
2017

ACCOUNT RECEIVABLE 1-1201

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 391,270,000
2017 31 POSTING JU Rp 455,750,000 Rp 847,020,000
31 POSTING JU Rp 403,050,000 Rp 443,970,000

ALLOWANCE FOR DOUBTFUL DEBT 1-1202

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 10,120,000

MERCHANDISE INVENTORY 1-1310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 186,000,000
2017 31 POSTING JU Rp 318,417,574 Rp 504,417,574
31 POSTING JU Rp 383,935,467 Rp 120,482,107

OFFICE SUPPLIES 1-1320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 5,700,000
2017 31 POSTING JU Rp 1,800,000 Rp 7,500,000

VALUE ADDED TAX-IN (VAT IN) 1-1410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 11,500,000
2017 31 POSTING JU Rp 31,125,000 Rp 42,625,000
31 POSTING JU Rp 785,000 Rp 41,840,000

PREPAID INCOME TAX 1-1420

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 20,500,000
2017

LAND 1_3100
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 450,000,000
2017

BUILDING AT COST 1_3210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 1,550,000,000
2017

ACCUM.DEP.-BUILDING 1_3220
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

OFFICE EQUIPMENT AT COST 1_3310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 450,000,000
2017

ACCUM.DEP-OFFICE EQUIPMENT 1_3320

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
 1 SALDO AWAL NS
2017

VEHICLE AT COST 1_3410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 402,000,000
2017

ACCUM.DEP-VEHICLE 1_3420
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

ACCOUNTS PAYABLE 2-1210

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 211,975,000
31 POSTING JU Rp 332,730,000

WAGES & SALARIES PAYABLE 2-1310

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 20,000,000

ELECTRICITY,TELP. & WATER PAYABLE 2-1410

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 1,800,000

DIVIDEND PAYABLE 2-1510

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

VALUE ADDED TAX-VAT OUT 2-1520

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 51,070,000
31 POSTING JU Rp 1,189,200
INCOME TAX PAYABLE 2-1530
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

VAT PAYABLE 2-1540

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

BANK LOANS 2_2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 10,000,000

COMMON STOCK 3-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

RETAINED EARNINGS 3_6000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

DIVIDEND 3_7000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

INCOME SUMMARY 3_8000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

HISTORICAL BALANCING 3_9999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
 TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

SALES OF MERCHANDISE 4-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 510,700,000

SALES DISCOUNT 4-1110

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 1,900,000
2017 31 POSTING JU Rp 2,092,000 Rp 3,992,000

SALES RETURNS 4-1120

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 14,000,000
2017 31 POSTING JU Rp 9,800,000 Rp 23,800,000

FREIGHT OUT 4_3000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp -
2017 31 POSTING JU Rp 1,130,000

COST OF GOODS SOLD 5-1000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 2,473,663,500
2017 31 POSTING JU Rp 378,635,467 Rp 2,852,298,967
31 POSTING JU Rp 7,167,574 Rp 2,845,131,393

PURCHASE DISCOUNT 5_2000

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 31 POSTING JU Rp 2,550,000

FREIGHT IN 5_3000
SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 1,800,000
 2017 31 POSTING JU Rp 500,000 Rp 2,300,000

WAGES & SALARIES EXPENSE 6-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 200,000,000
2017

BAD DEBT EXPENSE 6-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 4,000,000
2017

ADVERTISING EXPENSE 6-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 5,500,000
2017 31 POSTING JU Rp 500,000 Rp 6,000,000

DEPRECIATION EXPENSE-VEHICLES 6-1400

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 23,650,000
2017

ELECTRICITY, WATER, TELP EXPENSE 6_2100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 11,000,000
2017

MAINTENANCE EXPENSE 6_2200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 1,800,000
2017 31 POSTING JU Rp 340,000 Rp 2,140,000

NEWSPAPER & TABLOID EXPENSE 6_2300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 3,300,000
2017 31 POSTING JU Rp 300,000 Rp 3,600,000

SUPPLIES EXPENSE 6_2400

 SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 8,646,000
2017

INCOME TAX EXPENSE 6_2500

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp -
2017

DEPRECIATION EXP-EQUIPMENT 6_2600

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 15,400,000
2017

DEPRECIATION EXP-BUILDING 6_2700

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017 Rp 34,375,000

OTHER GENERAL & ADM EXPENSE 6_2999

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
Rp 1,100,000
2017

INTEREST REVENUE 8-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

DEVIDEND REVENUE 8-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
2017

LATE FEES COLLECTED 8-1300

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS
 2017 31 POSTING JU Rp 1,703,900

OTHER REVENUE 8-1400

KETERANGAN REF DEBIT KREDIT SALDO
TANGGAL
DEBIT
DES 1 SALDO AWAL NS
Rp -
2017

BANK CHARGE 9-1000

KETERANGAN REF DEBIT KREDIT SALDO
TANGGAL
DEBIT
DES 1 SALDO AWAL NS
Rp 9,350,000
2017

INTEREST EXPENSE 9-1100

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 16,500,000
2017 31 POSTING JU Rp 850,000 Rp 17,350,000

LATE FEES EXPENSE 9-1200

SALDO
TANGGAL KETERANGAN REF DEBIT KREDIT
DEBIT
DES 1 SALDO AWAL NS Rp 1,894,000
2017 31 POSTING JU Rp 1,210,000 Rp 3,104,000

OTHER EXPENSE 9_1999

KETERANGAN REF DEBIT KREDIT SALDO
TANGGAL
DEBIT
DES 1 SALDO AWAL NS
Rp 1,700,000
2017
 1-1101
SALDO
KREDIT

1-1102
SALDO
KREDIT

1-1103
SALDO
KREDIT

1-1201
SALDO
KREDIT

1-1202
SALDO
KREDIT
Rp 19,563,500
Rp 9,443,500

1-1310
SALDO
KREDIT

1-1320
SALDO
 KREDIT

1-1410
SALDO
KREDIT

1-1420
SALDO
KREDIT

1_3100
SALDO
KREDIT

1_3210
SALDO
KREDIT

1_3220
SALDO
KREDIT
Rp 259,375,000

1_3310
SALDO
KREDIT

1_3320
SALDO
KREDIT
Rp 116,200,000
 Rp 116,200,000

1_3410
SALDO
KREDIT

1_3420
SALDO
KREDIT
Rp 151,350,000

2-1210
SALDO
KREDIT
Rp 214,500,000
Rp 426,475,000
Rp 93,745,000

2-1310
SALDO
KREDIT
Rp 20,000,000
Rp -

2-1410
SALDO
KREDIT
Rp 1,800,000
Rp -

2-1510
SALDO
KREDIT
Rp -

2-1520
SALDO
KREDIT
Rp 18,700,000
Rp 69,770,000
Rp 68,580,800
 2-1530
SALDO
KREDIT
Rp 2,500,000

2-1540
SALDO
KREDIT
Rp -

2_2100
SALDO
KREDIT
Rp 390,000,000
Rp 380,000,000

3-1100
SALDO
KREDIT
Rp 500,000,000

3_6000
SALDO
KREDIT
Rp 1,293,800,000

3_7000
SALDO
KREDIT
Rp -

3_8000
SALDO
KREDIT
Rp -

3_9999
SALDO
 KREDIT
Rp -

4-1100
SALDO
KREDIT
Rp 3,523,800,000
Rp 4,034,500,000

4-1110
SALDO
KREDIT

4-1120
SALDO
KREDIT

4_3000
SALDO
KREDIT
Rp -
Rp 1,130,000

5-1000
SALDO
KREDIT

5_2000
SALDO
KREDIT
Rp 4,542,000
Rp 7,092,000

5_3000
SALDO
KREDIT
 6-1100
SALDO
KREDIT

6-1200
SALDO
KREDIT

6-1300
SALDO
KREDIT

6-1400
SALDO
KREDIT

6_2100
SALDO
KREDIT

6_2200
SALDO
KREDIT

6_2300
SALDO
KREDIT

6_2400
SALDO
KREDIT

6_2500
SALDO
KREDIT
Rp -

6_2600
SALDO
KREDIT

6_2700
SALDO
KREDIT

6_2999
SALDO
KREDIT

8-1100
SALDO
KREDIT

Rp 4,250,000

8-1200
SALDO
KREDIT

Rp 5,500,000

8-1300
SALDO
KREDIT
Rp 3,810,000
 Rp 5,513,900

8-1400

KREDIT
Rp -

9-1000

KREDIT

9-1100
SALDO
KREDIT

9-1200
SALDO
KREDIT

9_1999

KREDIT
 PT. SHAKTI BANDUNG
NERACA SALDO
PERIODE DESEMBER 2017

NO ACCOUNT DEBIT CREDIT

11101 Cash in Bank Rp 122,989,700 -
11102 Petty Cash Rp 7,060,000 -
11103 Marketable Securities Rp 100,000,000 -
11201 Account Receivable Rp 443,970,000 -
11202 Allowance for Doubtful Debt - Rp 9,443,500
11310 Merchandise Inventory Rp 120,482,107
11320 Office Supplies Rp 7,500,000 -
11410 Value Added Tax - In (VAT In) Rp 41,840,000 -
11420 Prepaid Income Tax Rp 20,500,000 -
13100 Land Rp 450,000,000 -
13210 Building at Cost Rp 1,550,000,000 -
13220 Accum. Dep. – Building - Rp 259,375,000
13310 Office Equipment at Cost Rp 450,000,000 -
13320 Accum. Dep. - Office Equipment - Rp 116,200,000
13410 Vehicle at Cost Rp 402,000,000 -
13420 Accum. Dep. – Vehicle - Rp 151,350,000
21210 Accounts Payable - Rp 93,745,000
21310 Wages & Salaries Payable - Rp -
21410 Elec., Telp. & Water Payable - Rp -
21510 Dividend Payable - Rp -
21520 Value Added Tax - VAT Out - Rp 68,580,800
21530 Income Tax Payable - Rp 2,500,000
21540 VAT Payable - -
22100 Bank Loans - Rp 380,000,000
31100 Common Stock - Rp 500,000,000
36000 Retained Earnings - Rp 1,293,800,000
37000 Dividend - -
38000 Income Summary - -
39999 Historical Balancing - -
41100 Sales of Merchandise - Rp 4,034,500,000
41110 Sales Discounts Rp 3,992,000 -
41120 Sales Returns Rp 23,800,000 -
43000 Freight Out Rp 1,130,000
51000 Cost of Goods Sold Rp 2,845,131,393 -
52000 Purchase Discount - Rp 7,092,000
53000 Freight In Rp 2,300,000 -
61100 Wages & Salaries Expense Rp 200,000,000 -
61200 Bad Debt Expense Rp 4,000,000 -
61300 Advertising Expense Rp 6,000,000 -
61400 Depreciation Expense - Vehicles Rp 23,650,000 -
62100 Electicity, Water, Telp Expense Rp 11,000,000 -
62200 Maintenance Expense Rp 2,140,000 -
62300 Newspaper & Tabloid Expense Rp 3,600,000 -
62400 Supplies Expense Rp 8,646,000 -
62500 Income Tax Expense - -
62600 Depreciation Exp - Equipment Rp 15,400,000 -
62700 Depreciation Exp – Building Rp 34,375,000 -
62999 Other General & Adm Expense Rp 1,100,000 -
81100 Interest Revenue - Rp 4,250,000
81200 Devidend Revenue - Rp 5,500,000
81300 Late fees collected - Rp 5,513,900
81400 Other Revenue - -
91000 Bank Charge Rp 9,350,000 -
91100 Interest Expense Rp 17,350,000 -
91200 Late fees expense Rp 3,104,000 -
91999 Other Expense Rp 1,700,000 -
TOTAL Rp 6,932,980,200 Rp 6,932,980,200
 PT. SHAKTI BANDUNG
JURNAL PENYESUAIAN
PERIODE DESEMBER 2017

TANGGAL NO. BUKTI KETERANGAN REF DEBIT

DES 31 M-SB1202 Cash In Bank 1-1101 Rp 2,820,500
2017 Bank Service Charge 9-1000 Rp 1,411,000
Interest Revenue 8-1100
(PENDAPATAN BUNGA)
31 M-SB1203 Supplies Expense 6_2400 Rp 5,500,000
Office Supplies 1-1320
Bad Debt Expense 6-1200 Rp 3,905,600
Allowance For Doubtful Debt 1-1202
(PEMAKAIAN PERLENGKAPAN)
31 M-SB1204 Depreciation Exp-Building 6_2700 Rp 3,125,000
Accum. Dep-Building 1_3220
Depreciation Exp-Equipment 6_2600 Rp 1,400,000
Accum. Dep.-Office Equipment 1_3320
Depreciation Expense-Vehicles 6-1400 Rp 2,150,000
Accum.Dep.-Vehicle 1_3420
(PENYUSUTAN AKTIVA TETAP)
31 M-SB1205 Wages & Salaries Expense Rp 20,000,000
Wages & Salaries Payable 2-1310
Electricity, Water, Telp Expense 6_2100 Rp 1,900,000
Electricity, Water, Telp Payable 2-1410
(BEBAN YANG MASIH HARUS DIBAYAR)
31 M-SB1206 Dividend 3_7000 Rp 50,000,000
Dividend Payable 2-1510
Income Tax Payable 2-1530
(BEBAN YANG MASIH HARUS DIBAYAR)
31 M-SB1207 Value Added Tax - VAT Out 2-1520 Rp 68,580,800
Value Added Tax - In (VAT In) 1-1410
Vat Payable 2-1540
Income Tax Expense 6_2500 Rp 40,273,334
Income Tax Payable 2-1530
Prepaid Income Tax 1-1420
(BEBAN YANG MASIH HARUS DIBAYAR)
JUMLAH Rp 201,066,234
 KREDIT

Rp 4,231,500

Rp 5,500,000

Rp 3,905,600

Rp 3,125,000

Rp 1,400,000

Rp 2,150,000

Rp 20,000,000

Rp 1,900,000

Rp 45,000,000
Rp 5,000,000

Rp 41,840,000
Rp 26,740,800

Rp 19,773,334
Rp 20,500,000

Rp 201,066,234
 PT. S
N
PERIO
NERACA SALDO
NO AKUN NAMA AKUN
DEBIT KREDIT
11101 Cash in Bank Rp 122,989,700 -
11102 Petty Cash Rp 7,060,000 -
11103 Marketable Securities Rp 100,000,000 -
11201 Account Receivable Rp 443,970,000 -
11202 Allowance for Doubtful Debt - Rp 9,443,500
11310 Merchandise Inventory Rp 120,482,107
11320 Office Supplies Rp 7,500,000 -
11410 Value Added Tax - In (VAT In) Rp 41,840,000 -
11420 Prepaid Income Tax Rp 20,500,000 -
13100 Land Rp 450,000,000 -
13210 Building at Cost Rp 1,550,000,000 -
13220 Accum. Dep. – Building - Rp 259,375,000
13310 Office Equipment at Cost Rp 450,000,000 -
13320 Accum. Dep. - Office Equipment - Rp 116,200,000
13410 Vehicle at Cost Rp 402,000,000 -
13420 Accum. Dep. – Vehicle - Rp 151,350,000
21210 Accounts Payable - Rp 93,745,000
21310 Wages & Salaries Payable - Rp -
21410 Elec., Telp. & Water Payable - Rp -
21510 Dividend Payable - Rp -
21520 Value Added Tax - VAT Out - Rp 68,580,800
21530 Income Tax Payable - Rp 2,500,000
21540 VAT Payable - -
22100 Bank Loans - Rp 380,000,000
31100 Common Stock - Rp 500,000,000
36000 Retained Earnings - Rp 1,293,800,000
37000 Dividend - -
38000 Income Summary - -
39999 Historical Balancing - -
41100 Sales of Merchandise - Rp 4,034,500,000
41110 Sales Discounts Rp 3,992,000 -
41120 Sales Returns Rp 23,800,000 -
43000 Freight Out Rp 1,130,000
51000 Cost of Goods Sold Rp 2,845,131,393 -
52000 Purchase Discount - Rp 7,092,000
53000 Freight In Rp 2,300,000 -
61100 Wages & Salaries Expense Rp 200,000,000 -
61200 Bad Debt Expense Rp 4,000,000 -
61300 Advertising Expense Rp 6,000,000 -
61400 Depreciation Expense - Vehicles Rp 23,650,000 -
62100 Electicity, Water, Telp Expense Rp 11,000,000 -
62200 Maintenance Expense Rp 2,140,000 -
62300 Newspaper & Tabloid Expense Rp 3,600,000 -
62400 Supplies Expense Rp 8,646,000 -
62500 Income Tax Expense - -
62600 Depreciation Exp - Equipment Rp 15,400,000 -
62700 Depreciation Exp – Building Rp 34,375,000 -
62999 Other General & Adm Expense Rp 1,100,000 -
81100 Interest Revenue - Rp 4,250,000
81200 Devidend Revenue - Rp 5,500,000
81300 Late fees collected - Rp 5,513,900
81400 Other Revenue - -
91000 Bank Charge Rp 9,350,000 -
91100 Interest Expense Rp 17,350,000 -
91200 Late fees expense Rp 3,104,000 -
91999 Other Expense Rp 1,700,000 -
TOTAL Rp 6,932,980,200 Rp 6,932,980,200
 PT. SHAKTI BANDUNG
NERACA LAJUR
PERIODE DESEMBER 2017
AYAT JURNAL PENYESUAIAN NSSD LABA/RUGI
DEBIT KREDIT DEBIT KREDIT DEBIT
Rp 2,820,500 Rp 125,810,200
Rp 7,060,000
Rp 100,000,000
Rp 443,970,000
Rp 3,905,600 Rp 13,349,100
Rp 120,482,107
Rp 5,500,000 Rp 2,000,000
Rp 41,840,000 -
Rp 20,500,000 -
Rp 450,000,000
Rp 1,550,000,000
Rp 3,125,000 Rp 262,500,000
Rp 450,000,000
Rp 1,400,000 Rp 117,600,000
Rp 402,000,000
Rp 2,150,000 Rp 153,500,000
Rp 93,745,000
Rp 20,000,000 Rp 20,000,000
Rp 1,900,000 Rp 1,900,000
Rp 45,000,000 Rp 45,000,000
Rp 68,580,800 Rp -
Rp 24,773,334 Rp 27,273,334
Rp 26,740,800 Rp 26,740,800
Rp 380,000,000
Rp 500,000,000
Rp 1,293,800,000
Rp 50,000,000 Rp 50,000,000
- -
- -
Rp 4,034,500,000
Rp 3,992,000 Rp 3,992,000
Rp 23,800,000 Rp 23,800,000
Rp 1,130,000
Rp 2,845,131,393 Rp 2,845,131,393
Rp 7,092,000
Rp 2,300,000 Rp 2,300,000
Rp 20,000,000 Rp 220,000,000 Rp 220,000,000
Rp 3,905,600 Rp 7,905,600 Rp 7,905,600
 Rp 6,000,000 Rp 6,000,000
Rp 2,150,000 Rp 25,800,000 Rp 25,800,000
Rp 1,900,000 Rp 12,900,000 Rp 12,900,000
Rp 2,140,000 Rp 2,140,000
Rp 3,600,000 Rp 3,600,000
Rp 5,500,000 Rp 14,146,000 Rp 14,146,000
Rp 40,273,334 Rp 40,273,334 Rp 40,273,334
Rp 1,400,000 Rp 16,800,000 Rp 16,800,000
Rp 3,125,000 Rp 37,500,000 Rp 37,500,000
Rp 1,100,000 Rp 1,100,000
Rp 4,231,500 Rp 8,481,500
Rp 5,500,000
Rp 5,513,900
- - -
Rp 1,411,000 Rp 10,761,000 Rp 10,761,000
Rp 17,350,000 Rp 17,350,000
Rp 3,104,000 Rp 3,104,000
Rp 1,700,000 Rp 1,700,000
Rp 201,066,234 Rp 201,066,234 Rp 6,997,625,634 Rp 6,997,625,634 Rp 3,296,303,327
Rp 765,914,073
Rp 4,062,217,400
LABA/RUGI NERACA
KREDIT DEBIT KREDIT

Rp 7,060,000
Rp 100,000,000
Rp 443,970,000
Rp 13,349,100
Rp 120,482,107
Rp 2,000,000
-
-
Rp 450,000,000
Rp 1,550,000,000
Rp 262,500,000
Rp 450,000,000
Rp 117,600,000
Rp 402,000,000
Rp 153,500,000
Rp 93,745,000
Rp 20,000,000
Rp 1,900,000
Rp 45,000,000
Rp -
Rp 27,273,334
Rp 26,740,800
Rp 380,000,000
Rp 500,000,000
Rp 1,293,800,000
Rp 50,000,000
- -
- -
Rp 4,034,500,000

Rp 1,130,000

Rp 7,092,000
Rp 8,481,500
Rp 5,500,000
Rp 5,513,900
-

Rp 4,062,217,400 Rp 3,575,512,107 Rp 2,935,408,234

Rp 640,103,873
Rp 4,062,217,400 Rp 3,701,322,307 Rp 3,575,512,107
 PT. SHAKTI BANDUNG
LAPORAN LABA RUGI
PERIODE DESEMBER 2017

I. PENJUALAN NETTO :
PENJUALAN
POTONGAN PENJUALAN
RETUR PENJUALAN & PENGURANGAN HARGA

PENJUALAN NETTO

II. COST OF GOODS SOLD :

COST OF GOODS SOLD Rp 2,845,131,393
BIAYA ANGKUT PEMBELIAN Rp 2,300,000
Rp 2,847,431,393
RETUR PEMBELIAN Rp -
POTONGAN PEMBELIAN -Rp 7,092,000
-Rp 7,092,000
COST OF GOODS SOLD
LABA KOTOR

III. BIAYA-BIAYA OPERASIONAL

BEBAN GAJI DAN UPAH
BEBAN KERUGIAN PIUTANG
BEBAN IKLAN
BEBAN DEPRESIASI-KENDARAAN
BEBAN LISTRIK, AIR DAN TELEPON
BEBAN PEMELIHARAAN
BEBAN LANGGANAN KORAN & MAJALAH
BEBAN PERLENGKAPAN
BEBAN DEPRESIASI-PERALATAN
BEBAN DEPRESIASI-GEDUNG
BEBAN UMUM&ADMINISTRASI
JUMLAH BEBAN USAHA
LABA USAHA

PENDAPATAN DILUAR USAHA :

FREIGHT OUT
PENDAPATAN BUNGA
PENDAPATAN DIVIDEND
DENDA KETERLAMBATAN
JUMLAH PENDAPATAN DILUAR USAHA

BEBAN DILUAR USAHA :

BEBAN ADMINISTRASI BANK
BEBAN BUNGA
BEBAN KETERLAMBATAN
BEBAN LAIN-LAIN
JUMLAH P BEBAN DILUAR USAHA
LABA BERSIH SEBELUM PAJAK
BEBAN PPH
LABA BERSIH SETELAH PAJAK
 UNG
RUGI
R 2017

Rp 4,034,500,000
Rp 3,992,000
Rp 23,800,000
-Rp 27,792,000
Rp 4,006,708,000

-Rp 2,840,339,393
Rp 1,166,368,607

Rp 220,000,000
Rp 7,905,600
Rp 6,000,000
Rp 25,800,000
Rp 12,900,000
Rp 2,140,000
Rp 3,600,000
Rp 14,146,000
Rp 16,800,000
Rp 37,500,000
Rp 1,100,000
-Rp 347,891,600
Rp 818,477,007
Rp 1,130,000
Rp 8,481,500
Rp 5,500,000
Rp 5,513,900
Rp 20,625,400
Rp 839,102,407

Rp 10,761,000
Rp 17,350,000
Rp 3,104,000
Rp 1,700,000
-Rp 32,915,000
Rp 806,187,407
-Rp 40,273,334
Rp 765,914,073
 PT. SHAKTI BANDUNG
LAPORAN PERUBAHAN MODAL
PERIODE DESEMBER 2017

Retained Earnings Rp 1,293,800,000

Laba Bersih Rp 765,914,073
Dividend -Rp 50,000,000
Penambahan Modal Rp 715,914,073
Retained Earnings per 31 Desember 2017 Rp 2,009,714,073
 PT. SHAKTI BANDUNG
LAPORAN NERACA
PERIODE DESEMBER 2017
AKTIVA
CURRENT ASSETS CURRENT LIABILITIE
Cah In Bank Rp 125,810,200
Petty Cash Rp 7,060,000
Marketable Securities Rp 100,000,000
Account Receivable Rp 443,970,000
Allowance For Doubtful Debt -Rp 13,349,100
Merchandie Inventory Rp 120,482,107
Office Supplies Rp 2,000,000 TOTAL UTANG LANC
TOTAL AKTIVA LANCAR Rp 785,973,207
LONG TERM LIABILIT
FIXED ASSETS
Land Rp 450,000,000 TOTAL UTANG JANGK
Building at Cost Rp 1,550,000,000 TOTAL LIABILITIES
Accum. Dep. – Building -Rp 262,500,000
Office Equipment at Cost Rp 450,000,000 MODAL
Accum. Dep. - Office Equipment -Rp 117,600,000
Vehicle at Cost Rp 402,000,000
Accum. Dep. – Vehicle -Rp 153,500,000 TOTAL MODAL
TOTAL AKTIVA TETAP Rp 2,318,400,000
TOTAL AKTIVA Rp 3,104,373,207 TOTAL PASSIVA
 ANDUNG
NERACA
MBER 2017
PASSIVA
CURRENT LIABILITIES
Accounts Payable Rp 93,745,000
Wages & Salaries Payable Rp 20,000,000
Elec., Telp. & Water Payable Rp 1,900,000
Dividend Payable Rp 45,000,000
Income Tax Payable Rp 27,273,334
VAT Payable Rp 26,740,800
TOTAL UTANG LANCAR Rp 214,659,134

LONG TERM LIABILITIES

Bank Loans Rp 380,000,000
TOTAL UTANG JANGKA PANJANG Rp 380,000,000
TOTAL LIABILITIES Rp 594,659,134

MODAL
Common Stock Rp 500,000,000
Retained Earnings Rp 2,009,714,073
TOTAL MODAL Rp 2,509,714,073

TOTAL PASSIVA Rp 3,104,373,207

 PT. SHAKTI BANDUNG
LAPORAN ARUS KAS
PERIODE DESEMBER 2017

ARUS KAS DARI KEGIATAN OPERASIONAL :

PELUNASAN PIUTANG Rp 380,552,700
PENJUALAN TUNAI Rp 107,150,000
PEMBAYARAN GAJI KARYAWAN Rp 20,000,000
PELUNASAN UTANG -Rp 325,305,000
PEMBAYARAN LISTRIK, TELP, & AIR -Rp 1,800,000
PEMBELIAN TUNAI -Rp 130,900,000
Rp 49,697,700

ARUS KAS DARI KEGIATAN INVESTASI :

ARUS KAS DARI KEGIATAN PENDANAAN :

PEMBAYARAN ANGSURAN BANK Rp 10,850,000
Rp 10,850,000
Rp 60,547,700

PENURUNAN KAS
Rp 133,142,000 SALDO AWAL
Rp 132,870,200 NERACA LAJUR
Rp 271,800 SELISIH

123142000
10000000

>
 PT SHAKTI BANDUNG
JURNAL PENUTUP
PERIODE DESEMBER 2017

TANGGAL KETERANGAN REF DEBIT

DES 31 PENJUALAN NETTO Rp 4,007,838,000
2017 PENDAPATAN BUNGA Rp 8,481,500
PENDAPATAN DIVIDEND Rp 5,500,000
DENDA KETERLAMBATAN Rp 5,513,900
IKHTISAR L/R
31 IKHTISAR L/R Rp 3,261,419,327
PEMBELIAN NETTO
BEBAN GAJI DAN UPAH
BEBAN KERUGIAN PIUTANG
BEBAN IKLAN
BEBAN DEPRESIASI-KENDARAAN
BEBAN LISTRIK, AIR DAN TELEPON
BEBAN PEMELIHARAAN
BEBAN LANGGANAN KORAN & MAJALAH
BEBAN PERLENGKAPAN
BEBAN PPH
BEBAN DEPRESIASI-PERALATAN
BEBAN DEPRESIASI-GEDUNG
BEBAN UMUM&ADMINISTRASI
BEBAN ADMINISTRASI BANK
BEBAN BUNGA
BEBAN KETERLAMBATAN
BEBAN LAIN-LAIN
31 IKHTISAR L/R Rp 765,914,073
MODAL
31 MODAL Rp 50,000,000
DIVIDEND
TOTAL Rp 8,104,666,800
 KREDIT

Rp 4,027,333,400

Rp 2,840,339,393
Rp 220,000,000
Rp 7,905,600
Rp 6,000,000
Rp 25,800,000
Rp 12,900,000
Rp 2,140,000
Rp 3,600,000
Rp 14,146,000
Rp 40,273,334
Rp 16,800,000
Rp 37,500,000
Rp 1,100,000
Rp 10,761,000
Rp 17,350,000
Rp 3,104,000
Rp 1,700,000

Rp 765,914,073

Rp 50,000,000
Rp 8,104,666,800
 PT. SHAKTI BANDUNG
NERACA SALDO SETELAH PENUTUPAN
PERIODE DESEMBER 2017

NO ACCOUNT DEBIT CREDIT

11101 Cash in Bank Rp 125,810,200
11102 Petty Cash Rp 7,060,000
11103 Marketable Securities Rp 100,000,000
11201 Account Receivable Rp 443,970,000
11202 Allowance for Doubtful Debt -Rp 13,349,100
11310 Merchandise Inventory Rp 120,482,107
11320 Office Supplies Rp 2,000,000
11410 Value Added Tax - In (VAT In)
11420 Prepaid Income Tax
13100 Land Rp 450,000,000
13210 Building at Cost Rp 1,550,000,000
13220 Accum. Dep. – Building -Rp 262,500,000
13310 Office Equipment at Cost Rp 450,000,000
13320 Accum. Dep. - Office Equipment -Rp 117,600,000
13410 Vehicle at Cost Rp 402,000,000
13420 Accum. Dep. – Vehicle -Rp 153,500,000
21210 Accounts Payable Rp 93,745,000
21310 Wages & Salaries Payable Rp 20,000,000
21410 Elec., Telp. & Water Payable Rp 1,900,000
21510 Dividend Payable Rp 45,000,000
21520 Value Added Tax - VAT Out
21530 Income Tax Payable Rp 27,273,334
21540 VAT Payable Rp 26,740,800
22100 Bank Loans Rp 380,000,000
31100 Common Stock Rp 500,000,000
36000 Retained Earnings Rp 2,009,714,073
37000 Dividend
38000 Income Summary
39999 Historical Balancing
TOTAL Rp 3,104,373,207 Rp 3,104,373,207
 PT SHAKTI BANDUNG
JURNAL PEMBALIK
PERIODE DESEMBER 2017

TANGGAL KETERANGAN REF DEBIT KREDIT

DES 31 Interest Revenue Rp 4,231,500
2017 Cash In Bank Rp 2,820,500
Bank Service Charge Rp 1,411,000
(PENDAPATAN BUNGA)
31 Office Supplies Rp 5,500,000
Supplies Expense Rp 5,500,000
Allowance For Doubtful Debt Rp 3,905,600
Bad Debt Expense Rp 3,905,600
(PEMAKAIAN PERLENGKAPAN)
31 Accum. Dep-Building Rp 3,125,000
Depreciation Exp-Building Rp 3,125,000
Accum. Dep.-Office Equipment Rp 1,400,000
Depreciation Exp-Equipment Rp 1,400,000
Accum.Dep.-Vehicle Rp 2,150,000
Depreciation Expense-Vehicles Rp 2,150,000
(PENYUSUTAN AKTIVA TETAP)
31 Wages & Salaries Payable Rp 20,000,000
Wages & Salaries Expense Rp 20,000,000
Electricity, Water, Telp Payable Rp 1,900,000
Electricity, Water, Telp Expense Rp 1,900,000
(BEBAN YANG MASIH HARUS DIBAYAR)
31 Dividend Payable Rp 45,000,000
Income Tax Payable Rp 5,000,000
Dividend Rp 50,000,000
(BEBAN YANG MASIH HARUS DIBAYAR)
31 Value Added Tax - In (VAT In) Rp 41,840,000
Vat Payable Rp 26,740,800
Value Added Tax - VAT Out Rp 68,580,800
Income Tax Payable Rp 19,773,334
Prepaid Income Tax Rp 20,500,000
Income Tax Expense Rp 40,273,334
(BEBAN YANG MASIH HARUS DIBAYAR)
TOTAL Rp 201,066,234 Rp 201,066,234