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  • Bryan Maulana Ibrahim - XII AKL 2 - PT Nusa Raya - Keseluruhan Jurnal

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    This document is a journal from PT Nusa Raya summarizing transactions between December 1-31, 2018. It includes sales invoices, purchases, receipts, payments, and returns. Key transactions include a sale invoice on December 2nd for Rp. 105 million, advertising expenses of Rp. 750,000 on the same date, and a purchase payment on December 8th of Rp. 88 million.

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    Bryan Maulana Ibrahim_XII AKL 2_PT Nusa Raya_Keseluruhan Jurnal

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    This document is a journal from PT Nusa Raya summarizing transactions between December 1-31, 2018. It includes sales invoices, purchases, receipts, payments, and returns. Key transactions include a sale invoice on December 2nd for Rp. 105 million, advertising expenses of Rp. 750,000 on the same date, and a purchase payment on December 8th of Rp. 88 million.

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    29 views3 pages

    Bryan Maulana Ibrahim - XII AKL 2 - PT Nusa Raya - Keseluruhan Jurnal

    Uploaded by

    Bryan Maulana Ibrahim
    This document is a journal from PT Nusa Raya summarizing transactions between December 1-31, 2018. It includes sales invoices, purchases, receipts, payments, and returns. Key transactions include a sale invoice on December 2nd for Rp. 105 million, advertising expenses of Rp. 750,000 on the same date, and a purchase payment on December 8th of Rp. 88 million.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    PT NUSA RAYA

    Keseluruhan Jurnal
    Dari 01 Dec 2018 ke 31 Dec 2018

    Debit Kredit
    No. Akun Nama Akun (Domestik) (Domestik)
    02 Des 2018 Faktur Penjualan FPJ12-1 Faktur Penjualan : FPJ12-1
    1-1300 Accounts Receivable 67.325.000,00 0,00
    5-1200 Freight Paid 0,00 500.000,00
    2-1600 PPN Outcome 0,00 6.075.000,00
    4-1100 Sales of Merchandise 0,00 60.750.000,00
    5-1100 Cost of Goods Sold 38.000.000,00 0,00
    1-1500 Merchandise Inventory 0,00 38.000.000,00
    105.325.000,00 105.325.000,00
    02 Des 2018 Pembayaran VKK12-1 Pembuatan brosur perusahaan untuk keperluan iklan
    6-1100 Advertising Expense 750.000,00 0,00
    1-1200 Petty Cash 0,00 750.000,00
    750.000,00 750.000,00
    04 Des 2018 Pembayaran VKK12-2 Pembelian perlengkapan toko
    1-1600 Supplies 600.000,00 0,00
    1-1200 Petty Cash 0,00 600.000,00
    600.000,00 600.000,00
    05 Des 2018 Faktur Pembelian 10000 Faktur pembelian :NP2-12
    1-1500 Merchandise Inventory 30.000.000,00 0,00
    1-1900 PPN Income 3.000.000,00 0,00
    2-1200 Accounts Payable 0,00 3.000.000,00
    2-1200 Accounts Payable 0,00 30.000.000,00
    33.000.000,00 33.000.000,00
    05 Des 2018 Penerimaan Penjualan BKM12-1 Penerimaan piutang
    1-1100 Cash in Bank 32.670.000,00 0,00
    4-1400 Sales Discount 330.000,00 0,00
    1-1300 Accounts Receivable 0,00 33.000.000,00
    33.000.000,00 33.000.000,00
    05 Des 2018 Pembayaran VKK12-3 Pembayaran rekening telepon bulan Nopember 2018
    2-1300 Accrued Expense 820.000,00 0,00
    1-1200 Petty Cash 0,00 820.000,00
    820.000,00 820.000,00
    06 Des 2018 Retur pembelian BM12-1
    2-1200 Accounts Payable 4.840.000,00 0,00
    5-1100 Cost of Goods Sold 0,00 0,00
    1-1500 Merchandise Inventory 0,00 4.400.000,00
    1-1900 PPN Income 0,00 440.000,00
    4.840.000,00 4.840.000,00
    07 Des 2018 Pembayaran VKK12-4 Tagihan rekening listrik bulan november 2018
    2-1300 Accrued Expense 900.000,00 0,00
    1-1200 Petty Cash 0,00 900.000,00
    900.000,00 900.000,00
    08 Des 2018 Pembayaran Pembelian BKK12-1 Pembayaran Pembelian : BKK12-1
    2-1200 Accounts Payable 88.000.000,00 0,00
    5-1300 Purchase Discount 0,00 1.760.000,00
    1-1100 Cash in Bank 0,00 86.240.000,00
    88.000.000,00 88.000.000,00
    08 Des 2018 Faktur Penjualan FPJ12-2 Faktur Penjualan : FPJ12-2
    1-1300 Accounts Receivable 31.100.000,00 0,00
    5-1200 Freight Paid 0,00 300.000,00
    2-1600 PPN Outcome 0,00 2.800.000,00
    4-1100 Sales of Merchandise 0,00 28.000.000,00
    5-1100 Cost of Goods Sold 17.600.000,00 0,00
    1-1500 Merchandise Inventory 0,00 17.600.000,00
    48.700.000,00 48.700.000,00
    08 Des 2018 Pembayaran VKK12-5 Tagihan rekening PAM bulan November 2018
    2-1300 Accrued Expense 750.000,00 0,00
    1-1200 Petty Cash 0,00 750.000,00
    750.000,00 750.000,00
    09 Des 2018 Faktur Penjualan KN12-1 Faktur Penjualan : KN12-1
    ACCURATE Accounting System Report
    Cetak di 22 Nov 2022 - 21.57
    (1)
    PT NUSA RAYA
    Keseluruhan Jurnal
    Dari 01 Dec 2018 ke 31 Dec 2018

    Debit Kredit
    No. Akun Nama Akun (Domestik) (Domestik)
    1-1300 Accounts Receivable 31.590.000,00 0,00
    5-1200 Freight Paid 0,00 350.000,00
    2-1600 PPN Outcome 0,00 2.840.000,00
    4-1100 Sales of Merchandise 0,00 28.400.000,00
    5-1100 Cost of Goods Sold 18.000.000,00 0,00
    1-1500 Merchandise Inventory 0,00 18.000.000,00
    49.590.000,00 49.590.000,00
    10 Des 2018 Pembayaran Pembelian BKK12-2 Pembayaran Pembelian : BKK12-2
    2-1200 Accounts Payable 22.000.000,00 0,00
    1-1100 Cash in Bank 0,00 22.000.000,00
    22.000.000,00 22.000.000,00
    12 Des 2018 Penerimaan Penjualan BKM12-3 Penerimaan Penjualan : BKM12-3
    1-1100 Cash in Bank 33.000.000,00 0,00
    1-1300 Accounts Receivable 0,00 33.000.000,00
    33.000.000,00 33.000.000,00
    13 Des 2018 Faktur Pembelian L14-12 Faktur pembelian :LI4-12
    1-1500 Merchandise Inventory 46.000.000,00 0,00
    1-1900 PPN Income 4.600.000,00 0,00
    2-1200 Accounts Payable 0,00 4.600.000,00
    2-1200 Accounts Payable 0,00 46.000.000,00
    50.600.000,00 50.600.000,00
    14 Des 2018 Faktur Penjualan FPJ12-3 Faktur Penjualan : FPJ12-3
    1-1300 Accounts Receivable 38.900.000,00 0,00
    5-1200 Freight Paid 0,00 400.000,00
    2-1600 PPN Outcome 0,00 3.500.000,00
    4-1100 Sales of Merchandise 0,00 35.000.000,00
    5-1100 Cost of Goods Sold 22.000.000,00 0,00
    1-1500 Merchandise Inventory 0,00 22.000.000,00
    60.900.000,00 60.900.000,00
    16 Des 2018 Pembayaran VKK12-6 Pemeliharaan dan reparasi alat alat
    6-1700 Maintenance and Repair Expense 1.000.000,00 0,00
    1-1200 Petty Cash 0,00 1.000.000,00
    1.000.000,00 1.000.000,00
    20 Des 2018 Pembayaran Pembelian BKK12-3 Pembayaran Pembelian : BKK12-3
    2-1200 Accounts Payable 44.000.000,00 0,00
    6-1920 Late Fee Expense 440.000,00 0,00
    1-1100 Cash in Bank 0,00 44.440.000,00
    44.440.000,00 44.440.000,00
    20 Des 2018 Faktur Penjualan FPJ12-4 Faktur Penjualan : FPJ12-4
    1-1300 Accounts Receivable 48.670.000,00 0,00
    5-1200 Freight Paid 0,00 820.000,00
    2-1600 PPN Outcome 0,00 4.350.000,00
    4-1100 Sales of Merchandise 0,00 43.500.000,00
    5-1100 Cost of Goods Sold 27.000.000,00 0,00
    1-1500 Merchandise Inventory 0,00 27.000.000,00
    75.670.000,00 75.670.000,00
    30 Des 2018 Bukti Jurnal BKK12-7 Pengisian kembali dana kas kecil
    1-1200 Petty Cash 4.820.000,00 0,00
    1-1100 Cash in Bank 0,00 4.820.000,00
    4.820.000,00 4.820.000,00
    30 Des 2018 Pembayaran BKK12-4 Pelunasan utang kartu kredit
    2-1100 Credit Card 8.400.000,00 0,00
    1-1100 Cash in Bank 0,00 8.400.000,00
    8.400.000,00 8.400.000,00
    30 Des 2018 Pembayaran BKK12-5 Angsuran pinjaman ke bank Mandiri
    2-2100 Bank Mandiri Loan 18.000.000,00 0,00
    9-1100 Interest Expense 150.000,00 0,00
    1-1100 Cash in Bank 0,00 18.150.000,00
    18.150.000,00 18.150.000,00
    ACCURATE Accounting System Report
    Cetak di 22 Nov 2022 - 21.57
    (2)
    PT NUSA RAYA
    Keseluruhan Jurnal
    Dari 01 Dec 2018 ke 31 Dec 2018

    Debit Kredit
    No. Akun Nama Akun (Domestik) (Domestik)
    30 Des 2018 Pembayaran BKK12-6 Membayar gaji karyawan
    6-1930 Wages & Salaries 9.000.000,00 0,00
    2-1300 Accrued Expense 0,00 182.000,00
    1-1100 Cash in Bank 0,00 8.818.000,00
    9.000.000,00 9.000.000,00
    31 Des 2018 Bukti Jurnal BM12-2 Rekening koran dari bank mandiri
    1-1100 Cash in Bank 3.250.000,00 0,00
    9-1200 Bank Service Charge 150.000,00 0,00
    8-1100 Interest Income 0,00 3.400.000,00
    3.400.000,00 3.400.000,00
    31 Des 2018 Bukti Jurnal BM12-3 Penyesuaian data akhir perusahaan
    6-1600 Supplies Expense 11.400.000,00 0,00
    1-1600 Supplies 0,00 11.400.000,00
    6-1910 Insurance Expense 1.600.000,00 0,00
    1-1800 Prepaid Insurance 0,00 1.600.000,00
    6-1800 Bad Debt Expense 13.079.250,00 0,00
    1-1400 Allowance for Doubtful Debt 0,00 13.079.250,00
    26.079.250,00 26.079.250,00
    31 Des 2018 Bukti Jurnal BM12-4 Penyusutan aktiva tetap
    6-1900 Depreciation Expense 1.600.000,00 0,00
    1-3500 Vehicle Accumulated Depreciation 0,00 600.000,00
    1-3300 Building Accumulated Depreciation 0,00 1.000.000,00
    1.600.000,00 1.600.000,00
    31 Des 2018 Bukti Jurnal BM12-5 Rekonsiliasi PPN
    2-1600 PPN Outcome 166.965.000,00 0,00
    1-1900 PPN Income 0,00 119.360.000,00
    2-1500 PPN Payable 0,00 47.605.000,00
    9-1300 Income Tax Expense 6.523.250,00 0,00
    2-1140 Income Tax Payable 0,00 6.523.250,00
    173.488.250,00 173.488.250,00
    898.822.500,00 898.822.500,00

    ACCURATE Accounting System Report


    Cetak di 22 Nov 2022 - 21.57
    (3)

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