PD MITRA

Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 40,500,000

11200 Petty Cash 10,000,000
11300 Accounts Receivable 85,800,000
11400 Allowance for Doubtful Debt 12,800,000
11500 Merchandise Inventory 520,000,000
11600 Store Supplies 9,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11900 Prepaid Tax -
12000 Equipment at Cost 22,800,000
12100 Equipment Accum Dep 16,500,000
21100 Accounts Payable 69,300,000
21200 Expense Payable 3,900,000
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome 4,500,000
21600 PPN Income 3,000,000
22100 Bank BCA Loan 300,000,000
31100 Ruchdiana Capital 326,950,000
31200 Ruchdiana, Drawing 25,400,000
41100 Sales 503,300,000
41200 Sales Retur
41300 Sales Discount
41400 Freight Collected
51100 Cost of goods Sold 329,400,000
51200 Freight Paid 8,800,000
51300 Purchase Discount
61000 Advertising Expenses 4,400,000
61100 Telephone & Electricity expenses 8,900,000
61200 Store Supplies Expenses 4,950,000
61300 Bad Debt Expense
61400 Depreciation Expense 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 9,300,000
71100 Interest Revenue 5,800,000
81100 Interest Expense 8,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
1,243,050,000 1,243,050,000
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
Pos
Date Invoine No Description Account Receivable Cost Of Goods Sold Freight Collected PPN Outcome Merchandise Inventory
Ref Sales (Rp)
(Rp) (Rp) (Rp) (Rp) (Rp)
2016
Des 6 F12-1 Maulana Computer √ 245,800,000 190,500,000 223,000,000 500,000 22,300,000 190,500,000
18 F12-2 Ilham Computer √ 190,100,000 146,000,000 171,000,000 2,000,000 17,100,000 146,000,000
27 F12-3 Akbar Computer √ 470,250,000 366,240,000 427,500,000 - 42,750,000 366,240,000

Total 906,150,000.00 702,740,000.00 821,500,000.00 2,500,000.00 82,150,000.00 702,740,000.00

Account Number 1-1300 5-1100 4-1100 4-1400 2-1500 1-1500

 PD MITRA
JURNAL PENERIMAAN KAS
Bulan : Desember 2016

DEBET CREDIT
Pos
Tanggal Invoice No Description OTHERS
Ref Cash In Bank PPN Outcome Sales Discount Account Receivable
(Rp) (Rp) (Rp) (Rp) Account Name No.Acc Amount (Rp)
2016
Des 3 BKM12-1 Ilham Computer √ 33,790,000 310,000 34,100,000
12 BKM12-2 Maulana Computer √ 188,600,000 188,600,000
13 KN01 Penjualan Tunai 226,600,000 Sales 4-1100 206,000,000
PPN Outcome 2-1500 20,600,000
14 BKM12-3 Maulana Computer √ 28,600,000 28,600,000
20 BKM12-4 Maulida Computer 6,000,000 Allowance For Doubtful Debt 1-1400 6,000,000
25 BKM12-5 Akbar Computer √ 23,100,000 23,100,000

Total 506,690,000 310,000 274,400,000 232,600,000

Account Number 1-1100 4-1300 1-1300 √
 PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET CREDIT
Invoice
Date Description Pos Ref Merchandise Inventory Account Payable
No Freight Paid (Rp) PPN Income (Rp)
(Rp) (Rp)
2016
Des 10 F05 PT.PUTRI √ 1,000,000 27,600,000 276,000,000 304,600,000
22 A17 PT.Tiara √ 37,309,000 373,090,000 410,399,000
29 G11 CV.ANGGITA √ 28,800,000 288,000,000 316,800,000

Total 1,000,000 93,709,000 937,090,000 1,031,799,000

5-1200 2-1600 1-1500 2-1100
Account Number
 PD MITRA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET CREDIT
Check Pos OTHERS
Date Invoice No Description
Number Ref Account Payable Purchase PPN Income Cash In Bank
(Rp) Account Discount (Rp) (Rp) (Rp)
Account Name Amount (Rp)
Number
2016
Des 1 BKK12-1 Karyawan PD Mitra CP12-1 Expense Payable 2-1200 3,000,000 3,000,000
1 BKK12-2 Toko Hejo CP12-2 Equipment at Cost 1-2100 3,300,000 3,300,000

6 BKK12-3 PT.PUTRI CP12-3 √ 28,600,000 260,000 28,340,000

9 BKK12-4 PT.TIARA CP12-4 √ 23,100,000 23,100,000
15 BKK12-5 Kas Negara CP12-5 PPN Outcome 2-1500 4,500,000 3,000,000 1,500,000
18 BKK12-6 PT.PUTRI CP12-6 √ 259,500,000 259,500,000
23 BKK12-7 CV ANGGITA CP12-7 √ 17,600,000 17,600,000
30 BKK12-8 Pemegang Kas Kecil CP12-8 Petty Cash 1-1200 3,700,000 3,700,000
30 BKK12-9 Bank BCA CP12-9 Bank BCA Loan 2-2100 15,000,000
18,000,000
Interest Expense 8-1100 3,000,000

Total 328,800,000 32,500,000 260,000 3,000,000 358,040,000

Account Number 2-1100 √ 5-1300 2-1600 1-1100
 PD MITRA
JURNAL UMUM
BULAN DESEMBER 2016

DEBET
Date No.Doc Description Pos Ref
Rp
2016
Des 7 NK12-1 Sales Retur 4-1300 52,000,000
PPN Outcome 2-1500 5,200,000
Account Receivable 1-1300

Merchandise Inventory 1-1500 44,500,000

Cost Of Goods Sold 5-1100
(Maulana Computer )

11 NK-1 Account Payable 2-1100 45,100,000

Merchandise Inventory 1-1500
PPN Income 2-1600
( PT.Putri)

13 KN01 Cost Of Goods Sold 5-1100 180,000,000

Merchandise Inventory 1-1500
(Penjualan Tunai)

326,800,000
Hal 1
CREDIT
Rp

57,200,000

44,500,000

41,000,000
4,100,000

180,000,000

326,800,000
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
Date No.Doc Description Account
Account Name Amount (Rp) Petty Cash (Rp)
Number
2016
Des 4 V12-1 Kantor PLN dan Telkom Expense Payable 2-1200 900,000 900,000
9 V12-2 Toko Alfa Niaga Store Supplies 1-1600 1,000,000 1,000,000
17 V12-3 Bp.Ruchdiana Ruchdiana Drawing 3-1200 1,000,000 1,000,000
26 V12-4 Bp. Rochiman Other Operating Expense 6-1800 800,000 800,000

Total 3,700,000 3,700,000

Account Number √ 1-1200
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

REKENING YANG DIDEBET

TANGGAL NO. BUKTI KETERANGAN PENERIMAAN PENGELUARAN
Store Supplies (Rp) OTHER

2016 Acc Name Amount (Rp)

Des 1 Pembentukan Dana Kas Kecil 10,000,000

4 V12-2 Kantor PLN dan Telkom 900,000 Expense Payable 900,000
9 V12-3 Toko Alfa Niaga 1,000,000 1,000,000

17 V12-4 Keperluan Pribadi 1,000,000 Ruchdiana Drawing 1,000,000

26 V12-5 Rochiman 800,000 Other Op Expense 800,000

Total Pengeluaran 3,700,000

Saldo 6,300,000

30 BKK12-8 Pengisian Kembali Kas Kecil 3,700,000

Total 10,000,000
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

In Out Balance
Date Invoice No Description
Qty Price Amount Qty Price Amount Qty Price Amount

2016
Des 1 Saldo Awal 20 16,000,000 320,000,000

6 F12-1 Penjualan 8 16,000,000 128,000,000 12 16,000,000 192,000,000

7 NK12-1 Retur Penjualan -2 16,000,000 (32,000,000) 14 16,000,000 224,000,000

10 F05 Pembelian 11 16,000,000 176,000,000 14 16,000,000 224,000,000

11 16,000,000 176,000,000

11 NK-1 Retur Pembelian -1 16,000,000 (16,000,000) 14 16,000,000 224,000,000

10 16,000,000 160,000,000

13 KN01 Penjualan 5 16,000,000 80,000,000 9 16,000,000 144,000,000

10 16,000,000 160,000,000

18 F12-2 Penjualan 6 16,000,000 96,000,000 3 16,000,000 48,000,000

10 16,000,000 160,000,000

22 A17 Pembelian 12 16,350,000 196,200,000 3 16,000,000 48,000,000

10 16,000,000 160,000,000
12 16,350,000 196,200,000

27 F12-3 Penjualan 3 16,000,000 48,000,000

10 16,000,000 160,000,000
2 16,350,000 32,700,000 10 16,350,000 163,500,000

29 G11 Pembelian 10 16,400,000 164,000,000 10 16,350,000 163,500,000

10 16,400,000 164,000,000
 KARTU PERSEDIAAN BULAN DESEMBER 2016
NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

In Out Balance
Date Invoice No Description
Qty Price Amount Qty Price Amount Qty Price Amount
2016
Des 1 Saldo Awal 16 12,500,000 200,000,000

6 F12-1 Penjualan 5 12,500,000 62,500,000 11 12,500,000 137,500,000

7 NK12-1 Retur Penjualan -1 12,500,000 (12,500,000) 12 12,500,000 150,000,000

10 F05 Pembelian 8 12,500,000 100,000,000 12 12,500,000 150,000,000

8 12,500,000 100,000,000

11 NK-1 Retur Pembelian -2 12,500,000 (25,000,000) 12 12,500,000 150,000,000

6 12,500,000 75,000,000

13 KN01 Penjualan 8 12,500,000 100,000,000 4 12,500,000 50,000,000

6 12,500,000 75,000,000

18 F12-2 Penjualan 4 12,500,000 50,000,000 - - -

6 12,500,000 75,000,000

22 A17 Pembelian 14 12,635,000 176,890,000 6 12,500,000 75,000,000

14 12,635,000 176,890,000

27 F12-3 Penjualan 6 12,500,000 75,000,000

4 12,635,000 50,540,000 10 12,635,000 126,350,000

29 G11 Pembelian 10 12,400,000 124,000,000 10 12,635,000 126,350,000

10 12,400,000 124,000,000
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer Kode : C001

Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √ 34,100,000
3 Jurnal Penerimaan Kas JKM 34,100,000 -
18 Jurnal Penjualan JPN 190,100,000 190,100,000

Nama : Maulana Computer Kode : C002

Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √ 28,600,000
6 Jurnal Penjualan JPN 245,800,000 274,400,000
7 Jurnal umum JU 57,200,000 217,200,000
12 Jurnal Penerimaan Kas JKM 188,600,000 28,600,000
14 Jurnal Penerimaan Kas JKM 28,600,000 -

Nama : Akbar Computer Kode : C003

Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √ 23,100,000
25 Jurnal Penerimaan Kas JKM 23,100,000 -
27 Jurnal Penjualan JPN 470,250,000 470,250,000

Nama : Maulida Computer Kode : C004

Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √

PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara Kode : S001

 Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √
9 Jurnal Pengeluaran Kas JKK 23,100,000
22 Jurnal Pembelian JPB 410,399,000

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √
23 Jurnal Pengeluaran Kas JKK 17,600,000
29 Jurnal Pembelian JPB 316,800,000

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit
2016
Des 1 Saldo Awal √
6 Jurnal Pengeluaran Kas JKK 28,600,000
10 Jurnal Pembelian JPB 304,600,000
11 Jurnal Umum JU 45,100,000
18 Jurnal Pengeluaran Kas JKK 259,500,000
VABLE

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

BLE
Balance
Credit

23,100,000
-
410,399,000

Balance
Credit

17,600,000
-
316,800,000

Balance
Credit

28,600,000
-
304,600,000
259,500,000
-
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

1 Ilham Computer 190,100,000

2 Maulana Computer -
3 Akbar Computer 470,250,000
4 Maulida Computer -

Total ……………… 660,350,000

PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE

1 PT.TIARA 410,399,000
2 CV ANGGITA 316,800,000
3 PT.PUTRI -

Total ……………… 727,199,000

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE
T1301C Portege M300 327,500,000
T7102C Satelite M30 250,350,000

Total ……………… 577,850,000

 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 40,500,000
31 Jurnal penerimaan Kas JKM 506,690,000 547,190,000
31 Jurnal Pengeluaran Kas JKK 358,040,000 189,150,000
31 Jurnal Penyesuaian JU 4,800,000 193,950,000

Nama : Petty Cash Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 10,000,000
31 Jurnal Pengeluaran Kas JKK 3,700,000 13,700,000
31 Jurnal Kas Kecil JKKC 3,700,000 10,000,000

Nama : Account Receivable Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 85,800,000
31 Jurnal Penjualan JPN 906,150,000.00 991,950,000
31 Jurnal Penerimaan Kas JKM 274,400,000 717,550,000
31 Jurnal Umum JU 57,200,000 660,350,000

Nama : Allowance of DoubTful Debt Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penerimaan Kas JKM 6,000,000
31 Jurnal Penyesuaian JU 14,242,500

Nama : Merchandise Inventory Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 520,000,000
31 Jurnal Penjualan JPN 702,740,000.00
31 Jurnal Pembelian JPB 937,090,000 754,350,000
 31 Jurnal umum JU 44,500,000 798,850,000
31 Jurnal Umum JU 41,000,000 757,850,000
31 Jurnal umum JU 180,000,000 577,850,000

Nama : STORE SUPPLIES Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 9,000,000
31 Jurnal Kas Kecil JKKC 1,000,000 10,000,000
31 Jurnal Penyesuaian JU 3,500,000 6,500,000

Nama : Prepaid Insurance Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 17,500,000
31 Jurnal Penyesuaian JU 1,500,000 16,000,000

Nama : Prepaid Rent Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 22,500,000
31 Jurnal Penyesuaian JU 2,500,000 20,000,000

Nama : Prepaid TAX Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √

Nama : EQUIPMENT AT COST Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 22,800,000
31 Jurnal Pengeluaran Kas JKK 3,300,000 26,100,000
Nama : EQUIPMENT ACCUM DEP Nomor :
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 700,000

Nama : ACCOUNT PAYABLE Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pembelian JPB 1,031,799,000
31 Jurnal pengeluaran Kas JKK 328,800,000
31 Jurnal umum JU 45,100,000

Nama : EXPENSE PAYABLE Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 3,000,000
31 Jurnal Kas Kecil JKKC 900,000
31 Jurnal Penyesuaian JU 4,250,000
31 Jurnal Penyesuaian JU 1,200,000

Nama : income tax payable Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 250,000
31 Jurnal Penyesuaian JU 14,784,900

Nama : ppn payable Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 8,241,000

Nama : ppn outcome Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
 DATE DESCRIPTION POS REF
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal pengeluaran Kas JKK 4,500,000
31 Jurnal penjualan JPN 82,150,000
31 Jurnal Penerimaan Kas JKM 20,600,000
31 Jurnal Umum JU 5,200,000
31 Jurnal Penyesuaian JU 100,550,000

Nama : PPN InCOME Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 3,000,000
31 Jurnal Pengeluaran Kas JKK 3,000,000 0
31 Jurnal Pembelian JPB 93,709,000 93,709,000
31 Jurnal Umum JU 4,100,000 89,609,000
31 Jurnal Penyesuaian JU 92,309,000 !(2,700,000!)

Nama : Bank BCA Loan Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran kas JKK 15,000,000

Nama : Ruchdiana capital Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penutup JU 117,107,600
31 Jurnal Penutup JU 26,400,000

Nama : Ruchdiana drawing Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 25,400,000
31 Jurnal kas Kecil JKKC 1,000,000 26,400,000
31 Jurnal Penutup JU 26,400,000 -

Nama : INCOME SUMMARY Nomor :

 BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penutup JU 1,544,360,000
31 Jurnal Penutup JU 1,427,252,400
31 Jurnal Penutup JU 117,107,600

Nama : Sales Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penjualan JPN 821,500,000
31 Jurnal Penerimaan Kas JKM 206,000,000
31 Jurnal Penutup JU 1,530,800,000

Nama : Sales Return Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 0
31 Jrnal Umum JU 52,000,000 52,000,000
31 Jurnal Penutup JU 52,000,000 0

Nama : Sales Discount Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 0
31 Jurnal Penerimaan Kas JKM 310,000 310,000
31 Jurnal Penutup JU 310,000 0

Nama : Freight Collected Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal penjualan JPN 2,500,000.00
31 Jurnal Penutup JU 2,500,000

Nama : COST OF GOODS SOLD Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
 2016
Des 1 Saldo Awal √ 329,400,000
31 Jurnal Penjualan JPN 702,740,000 1,032,140,000
31 Jurnal umum JU 44,500,000 987,640,000
31 Jurnal Umum JU 180,000,000 1,167,640,000
31 Jurnal Penutup JU 1,169,865,000 !(2,225,000!)

Nama : freight paid Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 8,800,000
31 Jurnal Pembelian JPB 1,000,000 9,800,000
31 Jurnal Penutup JU 9,800,000 0

Nama : Puchase Discount Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 260,000
31 Jurnal penutup JU 260,000

Nama : advertising expenses Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 4,400,000
31 Jurnal Penutup JU 4,400,000 -

Nama : Telephone & Electricity Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 8,900,000
31 Jurnal Penyesuaian JU 1,200,000 10,100,000
31 Jurnal Penutup JU 10,100,000 -

Nama : STORE Supplies Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 4,950,000
31 Jurnal Penyssuaian JU 3,500,000 8,450,000
31 Jurnal Penutup JU 8,450,000 -
Nama : Bad DebtS Expense Nomor :
BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 0
31 Jurnal Penyesuaian JU 14,242,500 14,242,500
31 Jurnal Penutup JU 14,242,500 -

Nama : Depreciation Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 16,500,000
31 Jurnal Penyesuaian JU 700,000 17,200,000
31 Jurnal PENUTUP ju 17,200,000 -

Nama : Insurance Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 14,300,000
31 Jurnal Penyesuaian JU 1,500,000 15,800,000
31 Jurnal Penyesuaian JU 15,800,000 0

Nama : Rent Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 23,300,000
31 Jurnal Penyesuaian JU 2,500,000 25,800,000
31 Jurnal Penutup JU 25,800,000 0

Nama : Wages and Salaries EXPENSE Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 36,300,000
31 Jurnal Penyesuaian JU 4,500,000 40,800,000
31 Jurnal penutup JU 40,800,000 -

Nama : Others Operating Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF
 DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 9,300,000
31 Jurnal Kas Kecil JKKC 800,000 10,100,000
31 Jurnal Penutup JU 10,100,000 -

Nama : Interest REVENUE Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 5,000,000
31 Jurnal penutup JU 10,800,000

Nama : Interest Expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 8,800,000
31 Jurnal Pengeluaran Kas JKK 3,000,000 11,800,000
31 Jurnal Penutup JU 11,800,000 0

Nama : Bank Service Charge Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 6,600,000
31 Jurnal penyesuaian JU 200,000 6,800,000
31 Jurnal Penutup JU 6,800,000 -

Nama : income tax expense Nomor :

BALANCE
DEBIT KREDIT
DATE DESCRIPTION POS REF DEBIT
Rp Rp Rp
2016
Des 1 Saldo Awal √ 15,000,000
31 Jurnal Penyesuaian JU 14,784,900 29,784,900
31 Jurnal Penutup JU 29,784,900 -
 1-1100
BALANCE
KREDIT
Rp

1-1200
BALANCE
KREDIT
Rp

1-1300
BALANCE
KREDIT
Rp

1-1400
BALANCE
KREDIT
Rp

12,800,000
18,800,000
33,042,500

1-1500
BALANCE
KREDIT
Rp

182,740,000.00
 1-1600

BALANCE
KREDIT
Rp

1-1700
BALANCE
KREDIT
Rp

1-1800
BALANCE
KREDIT
Rp

1-1900
BALANCE
KREDIT
Rp

1-2100
BALANCE
KREDIT
Rp
 1-2110
BALANCE
KREDIT
Rp

16,500,000
17,200,000

2-1100
BALANCE
KREDIT
Rp

69,300,000
1,101,099,000
772,299,000
727,199,000

2-1200
BALANCE
KREDIT
Rp

3,900,000
900,000
0
4,250,000
5,450,000

2-1300
BALANCE
KREDIT
Rp

0
250,000
15,034,900

2-1400
BALANCE
KREDIT
Rp

0
8,241,000

2-1500
BALANCE
KREDIT
 Rp

4,500,000
0
82,150,000
102,750,000
97,550,000
!(3,000,000!)

2-1600
BALANCE
KREDIT
Rp

2-2100
BALANCE
KREDIT
Rp

300,000,000
285,000,000

3-1100
BALANCE
KREDIT
Rp

326,950,000
444,057,600
417,657,600

3-1200
BALANCE
KREDIT
Rp

3-1400
BALANCE
KREDIT
Rp

1,544,360,000
117,107,600
-

4-1100
BALANCE
KREDIT
Rp

503,300,000
1,324,800,000
1,530,800,000
-

4-1200
BALANCE
KREDIT
Rp

4-1300
BALANCE
KREDIT
Rp

4-1400
BALANCE
KREDIT
Rp

-
2,500,000
-

5-1100
BALANCE
KREDIT
Rp
 5-1200
BALANCE
KREDIT
Rp

5-1300
BALANCE
KREDIT
Rp

-
260,000
-

6-1000
BALANCE
KREDIT
Rp

6-1100
BALANCE
KREDIT
Rp

6-1200
BALANCE
KREDIT
Rp
 6-1300
BALANCE
KREDIT
Rp

6-1400
BALANCE
KREDIT
Rp

6-1500
BALANCE
KREDIT
Rp

6-1600
BALANCE
KREDIT
Rp

6-1700
BALANCE
KREDIT
Rp

6-1800
BALANCE
 KREDIT
Rp

7-1100

BALANCE
KREDIT
Rp

5,800,000
10,800,000
0

8-1100

BALANCE
KREDIT
Rp

8-1200
BALANCE
KREDIT
Rp

8-1300
BALANCE
KREDIT
Rp
 PD MITRA
Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 189,950,000

11200 Petty Cash 10,000,000
11300 Accounts Receivable 660,850,000
11400 Allowance for Doubtful Debt 18,800,000
11500 Merchandise Inventory 575,625,000
11600 Store Supplies 10,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11900 Prepaid Tax -
12000 Equipment at Cost 26,100,000
12100 Equipment Accum Dep 16,500,000
21100 Accounts Payable 728,199,000
21200 Expense Payable -
21300 Income Tax Payable -
21400 PPN Payable -
21500 PPN Outcome 100,550,000
21600 PPN Income 92,309,000
22100 Bank BCA Loan 285,000,000
31100 Ruchdiana Capital 326,950,000
31200 Ruchdiana, Drawing 26,400,000
41100 Sales 1,530,800,000
41200 Sales Retur 52,000,000
41300 Sales Discount 310,000
41400 Freight Collected 2,500,000
51100 Cost of goods Sold 1,169,865,000
51200 Freight Paid 9,800,000
51300 Purchase Discount 260,000
61000 Advertising Expenses 4,400,000
61100 Telephone & Electricity expenses 8,900,000
61200 Store Supplies Expenses 4,950,000
61300 Bad Debt Expense -
61400 Depreciation Expense 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 10,100,000
71100 Interest Revenue 5,800,000
81100 Interest Expense 11,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
3,015,359,000 3,015,359,000
 PD MITRA
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

2016
Des 31 Cash In Bank 1-1100 4,800,000
Bank Service Charge 8-1200 200,000
Interest Revenue 7-1100 5,000,000

31 Store Supplies Expense 6-1200 3,500,000

Store Supplies 1-1600 3,500,000
Rent Expense 6-1600 2,500,000
Prepaid Rent 1-1800 2,500,000
Insurance Expense 6-1500 1,500,000
Prepaid Insurance 1-1700 1,500,000
Bad Debt Expense 6-1300 14,242,500
Allowance For Doudbtful Debt 1-1400 14,242,500

31 Depreciation Expenses 6-1400 700,000

Equipment Accum Dep 1-2110 700,000
Wages & Salaries 6-1700 4,500,000
Expense Payable 2-1200 4,250,000
Income Tax Payable 2-1300 250,000
Telephone & Electricity Expenses 6-1100 1,200,000
Expense Payable 2-1200 1,200,000

31 PPN Outcome 2-1500 100,550,000

PPN Income 2-1600 92,309,000
PPN Payable 2-1400 8,241,000
Income Tax Expense 8-1300 14,784,900
Income Tax Payable 2-1300 14,784,900

148,477,400 148,477,400
 PD MITRA
NERACA LAJUR
Desember 2016

NERACA SALDO AJP NSD RUGI LABA NERACA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11100 Cash in Bank 189,950,000 - 4,800,000 194,750,000 194,750,000 -
11200 Petty Cash 10,000,000 - 10,000,000 10,000,000 -
11300 Accounts Receivable 660,850,000 - 660,850,000 660,850,000 -
11400 Allowance for Doubtful Debt - 18,800,000 14,242,500 33,042,500 - 33,042,500
11500 Merchandise Inventory 575,625,000 - 575,625,000 575,625,000 -
11600 Store Supplies 10,000,000 - 3,500,000 6,500,000 6,500,000 -
11700 Prepaid Insurance 17,500,000 - 1,500,000 16,000,000 16,000,000 -
11800 Prepaid Rent 22,500,000 - 2,500,000 20,000,000 20,000,000 -
11900 Prepaid Tax - - - - -
12000 Equipment at Cost 26,100,000 - 26,100,000 26,100,000 -
12100 Equipment Accum Dep - 16,500,000 700,000 17,200,000 - 17,200,000
21100 Accounts Payable - 728,199,000 728,199,000 - 728,199,000
21200 Expense Payable - - 5,450,000 5,450,000 - 5,450,000
21300 Income Tax Payable - - 15,034,900 15,034,900 - 15,034,900
21400 PPN Payable - - 8,241,000 8,241,000 - 8,241,000
21500 PPN Outcome - 100,550,000 100,550,000 - - -
21600 PPN Income 92,309,000 - 92,309,000 - - -
22100 Bank BCA Loan - 285,000,000 285,000,000 - 285,000,000
31100 Ruchdiana Capital - 326,950,000 326,950,000 - 326,950,000
31200 Ruchdiana, Drawing 26,400,000 - 26,400,000 26,400,000 -
41100 Sales - 1,530,800,000 1,530,800,000 1,530,800,000
41200 Sales Retur 52,000,000 - 52,000,000 52,000,000
41300 Sales Discount 310,000 - 310,000 310,000
41400 Freight Collected - 2,500,000 2,500,000 2,500,000
51100 Cost of goods Sold 1,169,865,000 - 1,169,865,000 1,169,865,000
51200 Freight Paid 9,800,000 - 9,800,000 9,800,000
51300 Purchases Discount - 260,000 260,000 260,000
61000 Advertising Expenses 4,400,000 - 4,400,000 4,400,000
61100 Telephone & Electricity expenses 8,900,000 - 1,200,000 10,100,000 10,100,000
61200 Store Supplies Expenses 4,950,000 - 3,500,000 8,450,000 8,450,000
61300 Bad Debt Expense - - 14,242,500 14,242,500 14,242,500
61400 Depreciation Expense 16,500,000 - 700,000 17,200,000 17,200,000
61500 Insurance Expense 14,300,000 - 1,500,000 15,800,000 15,800,000
 NERACA SALDO AJP NSD RUGI LABA NERACA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
61600 Rent Expense 23,300,000 - 2,500,000 25,800,000 25,800,000
61700 Wages & Salaries 36,300,000 - 4,500,000 40,800,000 40,800,000
61800 Other Operating Expense 10,100,000 - 10,100,000 10,100,000
71100 Interest Revenue - 5,800,000 5,000,000 10,800,000 10,800,000
81100 Interest Expense 11,800,000 - 11,800,000 11,800,000
81200 Bank Service Charge 6,600,000 - 200,000 6,800,000 6,800,000
81300 Income Tax Expense 15,000,000 - 14,784,900 29,784,900 29,784,900
3,015,359,000 3,015,359,000 148,477,400 148,477,400 2,963,477,400 2,963,477,400 1,427,252,400 1,544,360,000 1,536,225,000 1,419,117,400
117,107,600 0 0 117,107,600
- - 1,544,360,000 1,544,360,000 1,536,225,000 1,536,225,000
 PD MITRA
LAPORAN RUGI LABA
BULAN DESEMBER 2016

Sales 1,530,800,000
Sales Retur 52,000,000
Sales Discount 310,000
52,310,000
Net Sales 1,478,490,000
COST OF GOODS SOLD
Cost of goods Sold 1,169,865,000
Freight Paid 9,800,000
Purchases Discount (260,000)
Advertising Expenses 1,179,405,000
Gross Profit 299,085,000
OPERATING EXPENSES :
Advertising Expenses 4,400,000
Telephone & Electricity expenses 10,100,000
Store Supplies Expenses 8,450,000
Bad Debt Expense 14,242,500
Depreciation Expense 17,200,000
Insurance Expense 15,800,000
Rent Expense 25,800,000
Wages & Salaries 40,800,000
Other Operating Expense 10,100,000
Total Operating Expenses 146,892,500
Operating Profit 152,192,500
OTHER INCOME / EXPENSES :
Other Income:
Freight Collected 2,500,000
Interest Revenue 10,800,000
Total Other Income 13,300,000
165,492,500
Other Expenses :
Interest Expense 11,800,000
Bank Service Charge 6,800,000
Total Other Expenses 18,600,000
Net Profit Before Tax 146,892,500
Income Tax Expense 29,784,900
Net Profit After Tax 117,107,600
 PD MITRA
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016 326,950,000

Profit &Loss 117,107,600 +

444,057,600

Ruchdiana, Drawing 26,400,000 -

Ruchdiana Capital 31 Des 2016 417,657,600
 PD MITRA
NERACA
BULAN DESEMBER 2016

Aktiva Pasiva
NO. REK PERKIRAAN JUMLAH NO. REK PERKIRAAN JUMLAH
ASET LIABILITY & EQUITY

CURRENT ASET CURRENT LIABILITY

11100 Cash in Bank 21100 Accounts Payable

194,750,000 728,199,000
11200 Petty Cash 21200 Expense Payable
10,000,000 5,450,000
11300 Accounts Receivable 21300 Income Tax Payable
660,850,000 15,034,900
11400 Allowance for Doubtful Debt 21400 PPN Payable
(33,042,500) 8,241,000
11500 Merchandise Inventory Total Current Aset
575,625,000 756,924,900
11600 Store Supplies
6,500,000
11700 Prepaid Insurance LONGTERM LIABILITY
16,000,000
11800 Prepaid Rent Bank BCA Loan
20,000,000 22100 285,000,000
11900 Prepaid Tax
- TOTAL LIABILITY 1,041,924,900
Total Current Aset
1,450,682,500 EQUITY
Fixed Aset
31100 Ruchdiana Capital 417,657,600
12000 Equipment at Cost
26,100,000
12100 Equipment Accum Dep
(17,200,000)

8,900,000
TOTAL ASET
1,459,582,500 TOTAL LIABILITY & EQUITY 1,459,582,500

-
 PD MITRA
CASH FLOW
BULAN DESEMBER 2016
Metode Tidak Langsung

ARUS KAS DARI AKTIVITAS OPERASI

LABA BERSIH SETELAH PAJAK 117,107,600
Accounts Receivable (660,850,000)
Allowance for Doubtful Debt 33,042,500
Merchandise Inventory (575,625,000)
Store Supplies (6,500,000)
Prepaid Insurance (16,000,000)
Prepaid Rent (20,000,000)
Accounts Payable 728,199,000
Expense Payable 5,450,000
Income Tax Payable 15,034,900
PPN Payable 8,241,000
Total Arus Kas Dari Aktivitas Operasi (371,900,000)

ARUS KAS DARI AKTIVITAS INVESTASI

Equipment at Cost (26,100,000)
Equipment Accum Dep 17,200,000
Total Arus Kas Dari Aktivitas Investasi (8,900,000)

ARUS KAS DARI AKTIVITAS PENDANAAN

Bank BCA Loan 285,000,000
Ruchdiana Capital 326,950,000
Ruchdiana, Drawing (26,400,000)
Total Arus Kas dari Aktivitas Pendanaan 585,550,000
Kenaikan / Penurunan Kas Setara Kas 204,750,000
Kas setara Kas awal Periode -
Kas setara Kas awal Akhir periode 204,750,000
 PD MITRA
JURNAL PENUTUP
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

2016
Des 31 Sales 4-1100 1,530,800,000
Freight Collected 4-1400 2,500,000
Purchases Discount 5-1300 260,000
Interest Revenue 7-1100 10,800,000
Income Summary 3-1400 1,544,360,000

Income Summary 3-1400 1,427,252,400

Sales Retur 4-1200 52,000,000
Sales Discount 4-1300 310,000
Cost of goods Sold 5-1100 1,169,865,000
Freight Paid 5-1200 9,800,000
Advertising Expenses 6-1000 4,400,000
Telephone & Electricity expenses 6-1100 10,100,000
Store Supplies Expenses 6-1200 8,450,000
Bad Debt Expense 6-1300 14,242,500
Depreciation Expense 6-1400 17,200,000
Insurance Expense 6-1500 15,800,000
Rent Expense 6-1600 25,800,000
Wages & Salaries 6-1700 40,800,000
Other Operating Expense 6-1800 10,100,000
Interest Expense 8-1100 11,800,000
Bank Service Charge 8-1200 6,800,000
Income Tax Expense 8-1300 29,784,900

31 Income summary 3-1400 117,107,600

Ruchdiana Capital 3-1100 117,107,600

31 Ruchdiana Capital 3-1100 26,400,000

Ruchdiana, Drawing 3-1200 26,400,000

3,115,120,000 3,115,120,000
 PD MITRA
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 193,950,000
11200 Petty Cash 10,000,000
11300 Accounts Receivable 660,350,000
11400 Allowance for Doubtful Debt 33,042,500
11500 Merchandise Inventory 577,850,000
11600 Store Supplies 6,500,000
11700 Prepaid Insurance 16,000,000
11800 Prepaid Rent 20,000,000
11800 Prepaid Tax -
12000 Equipment at Cost 26,100,000
12100 Equipment Accum Dep 17,200,000
21100 Accounts Payable 727,199,000
21200 Expense Payable 5,450,000
21300 Income Tax Payable 15,034,900
21400 PPN Payable 8,241,000
21500 PPN Outcome (3,000,000)
21600 PPN Income (2,700,000)
22100 Bank BCA Loan 285,000,000
31100 Ruchdiana Capital 417,657,600
31200 Ruchdiana, Drawing -
1,510,750,000 1,503,125,000