PT Multimedia Tehcnology Comp

Buku Besar
Per 31 Desember 2015
Kas dan Setara Kas (Cash)
Tgl Keterangan Ref
31 Des Saldo Awal
jan Bukti Kas Awal
Bukti Kas Keluar

Surat-surat berharga (Marketable Security)

Tgl Keterangan Ref
31 Des Saldo Awal

Piutang Wesel (Notes Receivable)

Tgl Keterangan Ref
Saldo Awal

Piutang Dagang ( Accounts Receivable)

Tgl Keterangan Ref
Bukti Kas
Bukti Kas Masuk
Bukti Penjualan
Jurnal Umum

Cad Kerugian Piutang (Allowance For Doubtful)

Tgl Keterangan Ref
Saldo Awal
 Persediaan CPU (CPU- Merchandise Inventory)
Tgl Keterangan Ref
Saldo Awal

Persediaan Monitor (Monitor-Merchandise Inventory)

Tgl Keterangan Ref
Saldo Awal

Persediaan Keyboard (keyboard-Merchandise Inventory)

Tgl Keterangan Ref
Saldo Awal

Persediaan Aksesories ( Acessories-Merchandise

Inventory)
Tgl Keterangan Ref
Saldo Awal

Asuransi Dibayar Dimuka (Prepaid Insurance)

Tgl Keterangan Ref
Saldo Awal

Perlengkapan Kantor (Office Supplies)

Tgl Keterangan Ref
Saldo Awal
 Tanah (Lands)
Tgl Keterangan Ref
Saldo Awal

Gedung (Building)
Tgl Keterangan Ref
Saldo Awal

Akm Peny Gedung (Building Acc Deprec)

Tgl Keterangan Ref
Saldo Awal

Kendaraan (Vehicles)
Tgl Keterangan Ref
Saldo Awal

Akm Peny Kendaraan (Vehicle Acc Deprec)

Tgl Keterangan Ref
Saldo Awal
 Peralatan Kantor (Office Equipment)
Tgl Keterangan Ref
Saldo Awal

Akm Peny Perl Kantor (Office Eqpm Acc Depr)

Tgl Keterangan Ref
Saldo Awal

Hutang Wesel (Notes Payable)

Tgl Keterangan Ref
Saldo Awal

Hutang Dagang (Accounts Payable)

Tgl Keterangan Ref
Saldo Awal
Bukti Kas
Bukti Kas Pengeluaran

Hutang Gaji (Salaries Payable)

Tgl Keterangan Ref
Saldo Awal

Sewa Diterima Dimuka (Unearned Rent)

Tgl Keterangan Ref
Tgl Keterangan Ref
Saldo Awal

Hutang Bank-BCA (BCA Bank's Loan)

Tgl Keterangan Ref
Saldo Awal

Hutang Bank-Mandiri (Mandiri Bank's Loan)

Tgl Keterangan Ref
Saldo Awal

Modal Saham (Common Stock)

Tgl Keterangan Ref
Saldo Awal

Laba Ditahan (Retained Earning)

Tgl Keterangan Ref
Saldo Awal

Prive (Owner Stakeholder Drawing)

Tgl Keterangan Ref
Saldo Awal
 Penjualan (Sales)
Tgl Keterangan Ref
Bukti Kas Masuk
Bukti Penjualan

Retur Penjualan (Sales Return)

Tgl Keterangan Ref
Jurnal Umum

Potongan Penjualan (Sales Discount)

Tgl Keterangan Ref
Bukti Kas Masuk

Pendapatan Sewa (Rent Revenue)

Tgl Keterangan Ref

Pembelian (Purchase)
Tgl Keterangan Ref
Bukti Kas PEMBELIAN

Beban Angkut Pembelian (Freight In)

Tgl Keterangan Ref
Tgl Keterangan Ref

Retur Pembelian (Purchase Return)

Tgl Keterangan Ref

Potongan Pembelian (Purchase Discount)

Tgl Keterangan Ref

Biaya Gaji (Salaries Express)

Tgl Keterangan Ref

Biaya Air & Listrik (Utility Expense)

Tgl Keterangan Ref

Biaya Telephone (Phone Expense)

Tgl Keterangan Ref
 By Perbaikan Kendaraan (Vehicle Maintenance Exp)
Tgl Keterangan Ref

Biaya Lain-Lain (Other Expense)

Tgl Keterangan Ref

Biaya Asuransi (Asuransi Expense)

Tgl Keterangan Ref

Beban Kerugian Piutang (Bad Debts Expense)

Tgl Keterangan Ref

B. Pemakaian Perl Kantor (Office Supp Exp)

Tgl Keterangan Ref

Beban Peny Gedung (Depre Building Exp)

Tgl Keterangan Ref
Tgl Keterangan Ref

Beban Peny Kendaraan (Depre Vehicle Exp)

Tgl Keterangan Ref

Beban Peny Perl Kantor (Depre Office Eqpm Exp)

Tgl Keterangan Ref
media Tehcnology Comp
Buku Besar
31 Desember 2015
No. Rek : 1.1.1.1
Saldo
Debet Kredit
Debet Kredit
4,435,746,500.00 4,435,746,500.00
1,396,767,500.00 5,832,514,000.00
601,277,000.00 5,231,237,000.00

No. Rek : 1.1.2.1

Saldo
Debet Kredit
Debet Kredit
2,174,993,300.00

No. Rek : 1.1.3.1

Saldo
Debet Kredit
Debet Kredit
500,000.00

No. Rek : 1.1.3.2

Saldo
Debet Kredit
Debet Kredit
2,058,830,000.00 2,058,830,000.00
1,352,830,000.00 706,000,000.00
631,250,000.00 1,337,250,000.00
12,500,000.00 1,324,750,000.00

No. Rek : 1.1.3.3

Saldo
Debet Kredit
Debet Kredit
17,525,000.00
 No. Rek : 1.1.4.1
Saldo
Debet Kredit
Debet Kredit
555,750,000.00 555,750,000.00

No. Rek : 1.1.4.2

Saldo
Debet Kredit
Debet Kredit
871,875,000.00

No. Rek : 1.1.4.3

Saldo
Debet Kredit
Debet Kredit
480,000,000.00

No. Rek : 1.1.4.4

Saldo
Debet Kredit
Debet Kredit
33,750,000.00

No. Rek : 1.1.5.1

Saldo
Debet Kredit
Debet Kredit
20,250,000.00

No. Rek : 1.1.6.1

Saldo
Debet Kredit
Debet Kredit
12,456,200.00
 No. Rek : 1.2.1.1
Saldo
Debet Kredit
Debet Kredit
3,500,000.00

No. Rek : 1.2.2.1

Saldo
Debet Kredit
Debet Kredit
6,500,000.00

No. Rek : 1.2.2.2

Saldo
Debet Kredit
Debet Kredit
1,175,000,000.00

No. Rek : 1.2.3.1

Saldo
Debet Kredit
Debet Kredit
916,800,000.00

No. Rek : 1.2.3.2

Saldo
Debet Kredit
Debet Kredit
380,100,000.00
 No. Rek : 1.2.4.1
Saldo
Debet Kredit
Debet Kredit
349,800,000.00

No. Rek : 1.2.4.2

Saldo
Debet Kredit
Debet Kredit
119,000,000.00

No. Rek : 2.1.1.1

Saldo
Debet Kredit
Debet Kredit
1,600,000.00

No. Rek : 2.1.1.2

Saldo
Debet Kredit
Debet Kredit
1,256,077,000.00
55,750,000.00

No. Rek : 2.1.3.1

Saldo
Debet Kredit
Debet Kredit
-

No. Rek : 2.1.4.1

Saldo
Debet Kredit
Debet Kredit
Debet Kredit
69,655,000.00

No. Rek : 2.2.1.1

Saldo
Debet Kredit
Debet Kredit
1,000,000,000.00

No. Rek : 2.2.1.2

Saldo
Debet Kredit
Debet Kredit
1,800,000,000.00

No. Rek : 3.1.1.1

Saldo
Debet Kredit
Debet Kredit
5,000,000,000.00

No. Rek : 3.2.1.1

Saldo
Debet Kredit
Debet Kredit
9,992,894,000.00

No. Rek : 6.1.1.1

Saldo
Debet Kredit
Debet Kredit
 No. Rek : 4.1.1.1
Saldo
Debet Kredit
Debet Kredit
61,750,000.00 61,750,000.00
631,250,000.00 693,000,000.00

No. Rek : 4.1.1.2

Saldo
Debet Kredit
Debet Kredit
12,500,000.00

No. Rek : 4.1.1.3

Saldo
Debet Kredit
Debet Kredit
17,812,500.00

No. Rek : 4.2.1.1

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.1.1.1

Saldo
Debet Kredit
Debet Kredit
55,750,000.00

No. Rek : 5.1.1.2

Saldo
Debet Kredit
Debet Kredit
Debet Kredit

No. Rek : 5.1.1.3

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.1.1.4

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.2.1.1

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.2.1.2

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.2.1.3

Saldo
Debet Kredit
Debet Kredit
 No. Rek : 5.2.1.4
Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.2.1.5

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.2.1.6

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.3.1.1

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.3.1.2

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.3.1.3

Saldo
Debet Kredit
Debet Kredit
Debet Kredit

No. Rek : 5.3.1.4

Saldo
Debet Kredit
Debet Kredit

No. Rek : 5.3.1.5

Saldo
Debet Kredit
Debet Kredit
 PT Multimedia Tehcnology Comp
Buku Besar Pembantu
Per 31 Desember 2015

Buku Besar Pembantu Piutang:

PT. Adhikarya (CS 101)

Tgl Keterangan Ref

PT. Bimasakti (CS 102)

Tgl Keterangan Ref

PT. Citratama (CS 103)

Tgl Keterangan Ref

PT. Dinamika Persada (CS 104)

Tgl Keterangan Ref

PT. Perdana Equipment (CS 105)

Tgl Keterangan Ref
 PT. Mentari Stationary (CS 106)
Tgl Keterangan Ref

Buku Besar Pembantu Utang :

PT. Fajar Hardware (SP 101)

Tgl Keterangan Ref

PT. Platinum LCD (SP 102)

Tgl Keterangan Ref

PT. Office Equipment (SP 103)

Tgl Keterangan Ref

PT. Indo Tech (SP 104)

Tgl Keterangan Ref
 a Tehcnology Comp
sar Pembantu
esember 2015

ikarya (CS 101)

Saldo
Debet Kredit
Debet Kredit

masakti (CS 102)

Saldo
Debet Kredit
Debet Kredit

atama (CS 103)

Saldo
Debet Kredit
Debet Kredit

ka Persada (CS 104)

Saldo
Debet Kredit
Debet Kredit

Equipment (CS 105)

Saldo
Debet Kredit
Debet Kredit
 Stationary (CS 106)
Saldo
Debet Kredit
Debet Kredit

Hardware (SP 101)

Saldo
Debet Kredit
Debet Kredit

um LCD (SP 102)

Saldo
Debet Kredit
Debet Kredit

Equipment (SP 103)

Saldo
Debet Kredit
Debet Kredit

o Tech (SP 104)

Saldo
Debet Kredit
Debet Kredit
 PT. Multimedia Technology Comp
Neraca Saldo (Trial Balance)
Per 31 Januari 2015
No Akun (Acc
Number)
 PT. Multimedia Technology Comp
Neraca Saldo (Trial Balance)
Per 31 Januari 2015
Nama Akun (Account Name)
Aktiva Lancar (Current Assets)

Aktiva Tetap (Fixed Assets)

Hutang Lancar (Currents Liabilities)

Hutang Jangka Panjang (Long Term Liabilities)

Modal Sendiri (Ownear Stakeholder Equity)

Pendapatan (Revenue)
Harga Pokok Penjualan (Cost of Goods Sold)

Beban-Beban (Expenses)

TOTAL
omp
)

Debet Kredit