UD KHANSA N

JURNAL PENGE
(CASH PAYME
PER 31 DESE

NO. CHECK POS

DATE DESCRIPTION ACCOUNTS
EVIDENCE NO. REF
PAYABLE

DES 2 BKK 12-1 PT Glenmore Computa Rp 4,000,000.00

2020 7 BKK 12-2 PT Buana Computindo Rp 16,000,000.00
12 BKK 12-3 PT Hi-Tech Portable Rp 35,000,000.00
20 BKK 12-4 PT Buana Computindo Rp 81,244,000.00
23 BKK 12-5 Pembayaran Rekening Tagihan

24 BKK 12-6 Pengisian Kembali Kas Kecil

26 BKK 12-7 Pembayaran gaji
28 BKK 12-8 PT Glenmore Computa Rp 18,350,000.00
29 BKK 12-9 Pembayaran Bunga Bank Loans

TOTAL #REF!

R
DEBIT
ACCOUNT NO.

TOTAL
 UD KHANSA NIAGA MULIA
JURNAL PENGELUARAN KAS
(CASH PAYMENT JOURNAL)
PER 31 DESEMBER 2016

DEBIT CREDIT
OTHERS
PURCHASES
ACCOUNT DISCOUNT
ACCOUNT NAME TOTAL
NO.
Rp 200,000.00

Rp 4,062,000.00
Telephone Expense Rp 1,650,000.00
Electricity & Water Expense Rp 800,000.00
Petty Cash Rp 1,500,000.00
Salaries Expense Rp 5,500,000.00
Rp 918,000.00
Interest Expense Rp 1,750,000.00

#REF! #REF!

RECAPITULATION
DEBIT CREDIT
ACCOUNT
TOTAL TOTAL
NO.

#REF! TOTAL #REF!

CREDIT

VAT IN CASH IN BANK

Rp 3,800,000.00
Rp 16,000,000.00
Rp 35,000,000.00
Rp 77,182,000.00
Rp 2,450,000.00

Rp 1,500,000.00
Rp 5,500,000.00
Rp 17,432,000.00
Rp 1,750,000.00

#REF! #REF!
 UD KHANSA NIAGA
JURNAL PENERIMA
(CASH RECEIPT JO
PER 31 DESEMBE

DEBIT
NO. POS
DATE DESCRIPTION
EVIDENCE REF CASH IN BANK

DES 1 BKM 12-1 Portable Outlet Centre Rp 14,700,000.00

2020 5 BKM 12-2 Toko Kharuan Jaya Rp 7,500,000.00
9 NK 12-1 Penjualan Tunai Rp 42,100,000.00
5 BKM 12-3 Toko Kharuan Jaya Rp 75,000.00
13 BKM 12-4 CV Surya Telematika Rp 10,000,000.00
13 BKM 12-5 Portable Outlet Centre Rp 33,673,000.00
15 NK 12-2 Penjualan Tunai (LPK Cermat) Rp 41,400,000.00

17 BKM 12-6 Toko Kharuan Jaya Rp 58,761,000.00

27 BKm 12-7 Portable Outlet Centre Rp 20,000,000.00

TOTAL
UD KHANSA NIAGA MULIA
JURNAL PENERIMAAN KAS
(CASH RECEIPT JOURNAL)
PER 31 DESEMBER 2016

DEBIT CREDIT
OTHERS
SALES ACCOUNTS
VAT OUT ACCOUNT
DISCOUNT RECEVAIBLE ACCOUNT NAME
NO.
Rp 300,000.00 Rp 15,000,000.00

Sales
Freight Out
Rp 10,000,000.00
Rp 687,000.00 Rp 34,360,000.00
Sales
Freight Out
Rp 1,199,000.00 Rp 59,960,000.00
Rp 400,000.00 Rp 20,400,000.00

RECAPITULATION
DEBIT CREDIT
ACCOUNT
ACCOUNT NO. TOTAL
NO.

TOTAL #REF! TOTAL

HERS
TOTAL

Rp 7,500,000.00
Rp 42,100,000.00
Rp 75,000.00

Rp 41,350,000.00
Rp 50,000.00

CREDIT
TOTAL

#REF!
 UD KHANSA NIAGA MULIA
JURNAL PEMBELIAN
(PURCHASE JOURNAL)
PER 31 DESEMBER 2016

DEBIT
FACTUR POS
DATE DESCRIPTION
NO. REF FREIGHT PAID VAT IN

DES 10 FPB 12-1 PT Buana Computindo

2020 21 FPB 12-2 PT Glenmore Computa
24 FPB 12-3 PT Hi-Tech Portable
24 FPB 12-3 PT Buana Computindo

TOTAL

RECAPITULATION
DEBIT
ACCOUNT NO. TOTAL

TOTAL #REF!
IA

BIT CREDIT
MERCHANDISE ACCOUNTS
INVENTORY PAYABLE
Rp 91,936,000.00 Rp 91,936,000.00
Rp 18,350,000.00 Rp 18,350,000.00
Rp 139,975,000.00 Rp 139,975,000.00
Rp 48,350,000.00 Rp 48,350,000.00

RECAPITULATION
CREDIT
ACCOUNT NO. TOTAL

TOTAL #REF!
 UD KHANSA NIAGA MULIA
JURNAL PENJUALAN
(SALES JOURNAL)
PERIODE 31 DESEMBER 2016

DEBIT
FACTUR POS
DATE DESCRIPTION ACCOUNTS
NO. REF
RECEIVABLE
DES 6 FPJ 12-1 Portable Outlet Rp 35,550,000.00
2020 12 FPJ 12-2 Toko Kharuan Rp 59,960,000.00
19 FPJ 12-3 CV Surya Telematika Rp 16,840,000.00
26 FPJ 12-4 Portable Outlet Rp 41,600,000.00

TOTAL

RECAPITULAT
DEBIT
ACCOUNT NO.

TOTAL
 A NIAGA MULIA
L PENJUALAN
S JOURNAL)
1 DESEMBER 2016

CREDIT
FREIGHT
SALES VAT OUT
COLLECTED
Rp 35,550,000.00
Rp 59,960,000.00
Rp 16,840,000.00
Rp 41,600,000.00

RECAPITULATION
DEBIT CREDIT
TOTAL ACCOUNT NO. TOTAL

#REF! TOTAL #REF!

 UD KHANSA NIAGA MULIA
JURNAL UMUM
(GENERAL JOURNAL)
PER 31 DESEMBER 2016

EVIDENCE
DATE DESCRIPTION POS REF DEBIT
NO.
DES 6 FPJ 12-1 HPP Rp 28,440,000.00
2016 Persediaan Barang Dagangan
8 BM 12-1 Retur Penjualan Rp 1,190,000.00
Piutang Dagang
Persediaan Barang Dagangan Rp 952,000.00
HPP
9 NK 12-1 HPP Rp 34,016,000.00
Persediaan Barang Dagangan
Cash In Bank Rp 75,000.00
Freight Out
12 FPJ 12-2 HPP Rp 46,368,000.00
Persediaan Barang Dagangan
14 FPB 12-1 Utang dagang Rp 10,692,000.00
Retur Pembelian
BM 12-2 Persediaan Barang Dagangan Rp 10,962,000.00
HPP
15 NK 12-2 HPP Rp 33,030,000.00
Persediaan Barang Dagangan
19 FPJ 12-3 HPP Rp 13,072,000.00
Persediaan Barang Dagangan
26 FPJ 12-4 HPP Rp 34,043,000.00
Persediaan Barang Dagangan
31 BM 12-3 Biaya Asuransi
TOTAL #REF!
 CREDIT

Rp 28,440,000.00

Rp 1,190,000.00

Rp 952,000.00

Rp 34,016,000.00

Rp 75,000.00

Rp 46,368,000.00

Rp 10,692,000.00

Rp 10,962,000.00

Rp 33,030,000.00

Rp 13,072,000.00

Rp 34,043,000.00

#REF!

RECAPITULATION
DEBIT CREDIT
ACCOUNT ACCOUNT
TOTAL
NO. NO.

TOTAL #REF! TOTAL

TION
CREDIT
TOTAL

#REF!
 UD KHANSA NIAGA MULIA
JURNAL KAS KECIL
(PETTY CASH JOURNAL)
PERIODE 31 DESEMBER 2020

DEBIT
EVIDENCE
DATE DESCRIPTION
NO. ACCOUNT NAME
DES 3 VKK 12-1 Pembelian Perlengkapan Kantor Supplies
2020 9 VKK 12-2 Sewa Kendaraam
10 VKK 12-3 Ongkos Angkut Pembeliaan
16 VKK 12-4 Ongkos Tukang Dan Material
22 VKK 12-5 Ongkos Angkut Pembelian Barang

TOTAL
MULIA
IL
NAL)
R 2020

DEBIT CREDIT
ACCOUNT
TOTAL PETTY CASH
NO.
Rp 500,000.00 Rp 500,000.00
Rp 50,000.00 Rp 50,000.00
Rp 250,000.00 Rp 250,000.00
Rp 550,000.00 Rp 550,000.00
Rp 150,000.00 Rp 150,000.00
 PD. UNGGUL
KARTU PIUTANG
PERIODE 31 DESEMBER 2016

KARTU PIUTANG ILHAM COMPUTER

KARTU PIUTANG
NO. REKENING: C001 LEMBAR KE 1
NAMA: ILHAM COMPUTER SYARAT: N/30
ALAMAT: Jl. Geger Kalong 17, Bandung TELP: 022-623-0197 PPN OUTCOME:
EVIDENC MUTASI
DATE DESCRIPTION
E NO. DEBIT
DES 1 F-11/12 Sales Rp 31,000,000.00
2016 PPN Outcome Rp 3,100,000.00
3 BKM12-1 Cash In Bank
Sales Discount
18 F12-2 Sales Rp 171,000,000.00
PPN Outcome Rp 17,100,000.00
Freight Collected Rp 2,000,000.00

KARTU PIUTANG MAULANA COMPUTER

KARTU PIUTANG
NO. REKENING: C002 LEMBAR KE 1
NAMA: MAULANA COMPUTER SYARAT: N/30
ALAMAT: Jl. Cimahi Raya No. 57, Bandung TELP: 022-723-5454 PPN OUTCOME:
EVIDENC MUTASI
DATE DESCRIPTION
E NO. DEBIT
DES 1 F-11/25 Sales Rp 26,000,000.00
2016 PPN Outcome Rp 2,600,000.00
6 F12-1 Sales Rp 223,000,000.00
PPN Outcome Rp 22,300,000.00
Freight Collected Rp 500,000.00
7 NK12-1 Sales Retur
PPN Outcome
12 BKM12-3 Cash In Bank
14 BKM12-4 Cash In Bank

KARTU PIUTANG AKBAR COMPUTER

KARTU PIUTANG
NO. REKENING: C003 LEMBAR KE 1
NAMA: AKBAR COMPUTER SYARAT: N/30
ALAMAT: Jl. Sukajadi No. 57, Bandung TELP: 022-621-0164 PPN OUTCOME:
EVIDENC MUTASI
DATE DECRIPTION
E NO. DEBIT
DES 1 F-11/10 Sales Rp 21,000,000.00
2016 PPN Outcome Rp 2,100,000.00
25 BKM12-6 Cash In Bank
27 F12-3 Sales Rp 427,500,000.00
PPN Outcome Rp 42,750,000.00
 GUL
UTANG
SEMBER 2016

TANG
LEMBAR KE 1
SYARAT: N/30
PPN OUTCOME: 10%
MUTASI SALDO
CREDIT DEBIT CREDIT
Rp 31,000,000.00
Rp 34,100,000.00
Rp 33,790,000.00 Rp 310,000.00
Rp 310,000.00 Rp -
Rp 171,000,000.00
Rp 188,100,000.00
Rp 190,100,000.00

TANG
LEMBAR KE 1
SYARAT: N/30
PPN OUTCOME: 10%
MUTASI SALDO
CREDIT DEBIT CREDIT
Rp 26,000,000.00
Rp 28,600,000.00
Rp 251,600,000.00
Rp 273,900,000.00
Rp 274,400,000.00
Rp 52,000,000.00 Rp 222,400,000.00
Rp 5,200,000.00 Rp 217,200,000.00
Rp 188,600,000.00 Rp 28,600,000.00
Rp 28,600,000.00 Rp -

TANG
LEMBAR KE 1
SYARAT: N/30
PPN OUTCOME: 10%
MUTASI SALDO
CREDIT DEBIT CREDIT
 Rp 21,000,000.00
Rp 23,100,000.00
Rp 23,100,000.00 Rp -
Rp 427,500,000.00
Rp 470,250,000.00
 UD KHANSA NIAGA MULIA
BUKU BESAR
(GENERAL LEDGER)
PER 31 DESEMBER 2016

Cash In Bank 1-1100

DATE DESCRIPTION POS REF DEBIT
Des
2016

Petty Cash 1-1200

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 10,000,000.00
2016 Jurnal Kas Kecil
Jurnal Pengeluaran Kas Rp 3,700,000.00

Accounts Receivable 1-1300

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 85,800,000.00
2016 Jurnal Penjualan Rp 906,150,000.00
Jurnal Penerimaan Kas
Jurnal Umum

Allowance for Doubtful Debt 1-1400

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Penerimaan Kas
Jurnal Penyesuaian

Merchandise Inventory 1-1500

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 520,000,000.00
2016 Jurnal Pembeliaan Rp 937,090,000.00
Jurnal Umum

Store Supplies 1-1600

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 9,000,000.00
2016 Jurnal Kas Kecil Rp 1,000,000.00
Jurnal Penyesuaian

Prepaid Insurance 1-1700

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 17,500,000.00
2016 Jurnal Penyesuaian

Prepaid Rent 1-1800

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 22,500,000.00
2016 Jurnal Penyesuaian

Equipment at Cost 1-2100

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 22,800,000.00
2016 Jurnal Pengeluaran Kas Rp 3,300,000.00

Equipment Accum Dep 1-2110

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Penyesuaian

Accounts Payable 2-1100

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Pembelian
Jurnal Pengeluaran Kas Rp 328,800,000.00
Jurnal Umum Rp 45,100,000.00

Expense Payable 2-1200

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Pengeluaran Kas Rp 3,000,000.00
Jurnal Kas Kecil Rp 900,000.00
Jurnal Penyesuaian

Income Tax Payable 2-1300

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Penyesuaian
2016

PPN Payable 2-1400

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Penyesuaian
2016

PPN Outcome 2-1500

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Penerimaan
Jurnal Penjualan
Jurnal Pengeluaran Rp 4,500,000.00
Jurnal Umum Rp 5,200,000.00
 Jurnal Penyesuaian Rp 97,550,000.00

PPN Income 2-1600

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 3,000,000.00
2016 Jurnal Pembelian Rp 93,709,000.00
Jurnal Pengeluaran Kas
Jurnal Umum
Jurnal Penyesuaian

Bank BCA Loan 2-2100

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Pengeluaran Kas Rp 15,000,000.00

Fira Aisyah Capital 3-1100

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016

Fira Aisyah Drawing 3-1200

DATE DESCRIPTION POS REF DEBIT
DES SALDO Rp 25,400,000.00
2016 Jurnal Kas Kecil Rp 1,000,000.00
Jurnal Penutup

Sales 4-1100
DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Penerimaan Kas
Jurnal Penjualan
Jurnal Penutup Rp 1,530,800,000.00

Sales Retur 4-1200

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Umum Rp 52,000,000.00
2016 Jurnal Penutup

Sales Discount 4-1300

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Penerimaan Kas Rp 310,000.00
2016 Jurnal Penutup

Freight Collected 4-1400

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Penjualan
2016 Jurnal Penutup Rp 2,500,000.00
 Cost Of Goods Sold 5-1100
DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 329,400,000.00
2016 Jurnal Umum Rp 838,240,000.00
Jurnal Penutup

Freight Paid 5-1200

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 8,800,000.00
2016 Jurnal Pembelian Rp 1,000,000.00
Jurnal Penutup

Purchases Discount 5-1300

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Pengeluaran Kas
2016 Jurnal Penutup Rp 260,000.00

Advertising Expenses 6-1000

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 4,400,000.00
2016 Jurnal Penutup

Telephone & Electricity Expenses 6-1100

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 8,900,000.00
2016 Jurnal Penyesuaian Rp 1,200,000.00
Jurnal Penutup

Store Supplies Expenses 6-1200

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 4,950,000.00
2016 Jurnal Penyesuaian Rp 3,500,000.00
Jurnal Penutup

Bad Debts Expenses 6-1300

DATE DESCRIPTION POS REF DEBIT
Des Jurnal Penyesuaian Rp 14,217,500.00
2016 Jurnal Penutup

Depreciation Expenses 6-1400

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 16,500,000.00
2016 Jurnal Penyesuaian Rp 700,000.00
Jurnal Penutup

Insurance Expense 6-1500

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 14,300,000.00
2016 Jurnal Penyesuian Rp 1,500,000.00
Jurnal Penutup

Rent Expense 6-1600

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 23,300,000.00
2016 Jurnal Penyesuaian Rp 2,500,000.00
Jurnal Penutup

Wages & Salaries 6-1700

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 36,300,000.00
2016 Jurnal Penyesuaian Rp 4,500,000.00
Jurnal Penutup

Other Operating Expenses 6-1800

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 9,300,000.00
2016 Jurnal Kas Kecil Rp 800,000.00
Jurnal Penutup

Interest Revenue 7-1100

DATE DESCRIPTION POS REF DEBIT
Des SALDO
2016 Jurnal Penyesuaian
Jurnal Penutup Rp 10,800,000.00

Interest Expense 8-1100

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 8,800,000.00
2016 Jurnal Pengeluaran Kas Rp 3,000,000.00
Jurnal Penutup

Bank Service Charge 8-1200

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 6,600,000.00
2016 Jurnal Penyesuaian Rp 200,000.00
Jurnal Penutup

Income Tax Expense 8-1300

DATE DESCRIPTION POS REF DEBIT
Des SALDO Rp 15,000,000.00
2016 Jurnal Penyesuaian Rp 308,000.00
Jurnal Penutup
GA MULIA
AR
DGER)
BER 2016

CREDIT SALDO

CREDIT SALDO
Rp 10,000,000.00
Rp 3,700,000.00 Rp 6,300,000.00
Rp 10,000,000.00

CREDIT SALDO
Rp 85,800,000.00
Rp 991,950,000.00
Rp 274,400,000.00 Rp 717,550,000.00
Rp 57,200,000.00 Rp 660,350,000.00

CREDIT SALDO
Rp 12,800,000.00 Rp 12,800,000.00
Rp 6,000,000.00 Rp 18,800,000.00
Rp 14,217,500.00 Rp 33,017,500.00

CREDIT SALDO
Rp 520,000,000.00
Rp 1,457,090,000.00
Rp 879,240,000.00 Rp 577,850,000.00

CREDIT SALDO
Rp 9,000,000.00
Rp 10,000,000.00
Rp 3,500,000.00 Rp 6,500,000.00

CREDIT SALDO
Rp 17,500,000.00
Rp 1,500,000.00 Rp 16,000,000.00

CREDIT SALDO
Rp 22,500,000.00
Rp 2,500,000.00 Rp 20,000,000.00

CREDIT SALDO
Rp 22,800,000.00
Rp 26,100,000.00

CREDIT SALDO
Rp 16,500,000.00 Rp 16,500,000.00
Rp 700,000.00 Rp 17,200,000.00

CREDIT SALDO
Rp 69,300,000.00 Rp 69,300,000.00
Rp 1,031,799,000.00 Rp 1,101,099,000.00
Rp 772,299,000.00
Rp 727,199,000.00

CREDIT SALDO
Rp 3,900,000.00 Rp 3,900,000.00
Rp 900,000.00
Rp -
Rp 5,450,000.00 Rp 5,450,000.00

CREDIT SALDO
Rp 558,000.00 Rp 558,000.00

CREDIT SALDO
Rp 7,941,000.00 Rp 7,941,000.00

CREDIT SALDO
Rp 4,500,000.00 Rp 4,500,000.00
Rp 20,600,000.00 Rp 25,100,000.00
Rp 82,150,000.00 Rp 107,250,000.00
Rp 102,750,000.00
Rp 97,550,000.00
 Rp -

CREDIT SALDO
Rp 3,000,000.00
Rp 96,709,000.00
Rp 3,000,000.00 Rp 93,709,000.00
Rp 4,100,000.00 Rp 89,609,000.00
Rp 89,609,000.00 Rp -

CREDIT SALDO
Rp 300,000,000.00 Rp 300,000,000.00
Rp 285,000,000.00

CREDIT SALDO
Rp 326,950,000.00 Rp 326,950,000.00

CREDIT SALDO
Rp 25,400,000.00
Rp 26,400,000.00
Rp 26,400,000.00 Rp -

CREDIT SALDO
Rp 503,300,000.00 Rp 503,300,000.00
Rp 206,000,000.00 Rp 709,300,000.00
Rp 821,500,000.00 Rp 1,530,800,000.00
Rp -

CRREDIT SALDO
Rp 52,000,000.00
Rp 52,000,000.00 Rp -

CREDIT SALDO
Rp 310,000.00
Rp 310,000.00 Rp -

CREDIT SALDO
Rp 2,500,000.00 Rp 2,500,000.00
Rp -
 CREDIT SALDO
Rp 329,400,000.00
Rp 1,167,640,000.00
Rp 1,167,640,000.00 Rp -

CREDIT SALDO
Rp 8,800,000.00
Rp 9,800,000.00
Rp 9,800,000.00 Rp -

CREDIT SALDO
Rp 260,000.00 Rp 260,000.00
Rp -

CREDIT SALDO
Rp 4,400,000.00
Rp 4,400,000.00 Rp -

CREDIT SALDO
Rp 8,900,000.00
Rp 10,100,000.00
Rp 10,100,000.00 Rp -

CREDIT SALDO
Rp 4,950,000.00
Rp 8,450,000.00
Rp 8,450,000.00 Rp -

CREDIT SALDO
Rp 14,217,500.00
Rp 14,217,500.00 Rp -

CREDIT SALDO
Rp 16,500,000.00
Rp 17,200,000.00
Rp 17,200,000.00 Rp -

CREDIT SALDO
 Rp 14,300,000.00
Rp 15,800,000.00
Rp 15,800,000.00 Rp -

CREDIT SALDO
Rp 23,300,000.00
Rp 25,800,000.00
Rp 25,800,000.00 Rp -

CREDIT SALDO
Rp 36,300,000.00
Rp 40,800,000.00
Rp 40,800,000.00 Rp -

CREDIT SALDO
Rp 9,300,000.00
Rp 10,100,000.00
Rp 10,100,000.00 Rp -

CREDIT SALDO
Rp 5,800,000.00 Rp 5,800,000.00
Rp 5,000,000.00 Rp 10,800,000.00
Rp -

CREDIT SALDO
Rp 8,800,000.00
Rp 11,800,000.00
Rp 11,800,000.00 Rp -

CREDIT SALDO
Rp 6,600,000.00
Rp 6,800,000.00
Rp 6,800,000.00 Rp -

CREDIT SALDO
Rp 15,000,000.00
Rp 15,308,000.00
Rp 15,308,000.00 Rp -
 PD. UNGGUL
KARTU UTANG
PERIODE 31 DESEMBER 2016

KARTU UTANG PT. TIARA

KARTU UTANG
NO. REKENING: S001 LEMBAR KE 1
NAMA: PT. TIARA SYARAT: N/30
ALAMAT: BEC Lt. 1 No. 12, Bandung TELP: 022-630-3334 PPN INCOME: 10
EVIDENCE MUTASI
DATE DESCRIPTION
NO. DEBIT
DES 1 C.15234 Merchandise Inventory
2016 PPN Income
9 BKK12-3 Cash In Bank Rp 23,100,000.00
22 A17 Merchandise Inventory
PPN Income

KARTU UTANG CV. ANGGITA

KARTU UTANG
NO. REKENING: S002 LEMBAR KE 1
NAMA: CV. ANGGITA SYARAT: N/30
ALAMAT: Jl. BIP Lt. 3 No. 31, Bandung TELP: 022-380-2900 PPN INCOME: 10
EVIDENCE MUTASI
DATE DESCRIPTION
NO. DEBIT
DES 1 F. 1289 Merchandise Inventory
2016 PPN Income
23 BKK12-06 Cash In Bank Rp 17,600,000.00
29 Merchandise Inventory
PPN Income

KARTU UTANG PT. PUTRI

KARTU UTANG
NO. REKENING: S003 LEMBAR KE 1
NAMA: PT. PUTRI SYARAT: N/30
ALAMAT: ITC, Lt. 2 No. 29, Bandung TELP: 022-630-1234 PPN INCOME: 10
EVIDENCE MUTASI
DATE DESCRIPTION
NO. DEBIT
DES 1 Fk.2016 Merchandise Inventory
2016 PPN Income
6 CP12-002 Cash In Bank Rp 28,340,000.00
Purchases Discount Rp 260,000.00
10 F05 Merchandise Inventory
PPN Income
Freight Paid
11 NK-1 Merchandise Inventory Rp 41,000,000.00
PPN Income Rp 4,100,000.00
18 BKK12-5 Cash In Bank Rp 259,500,000.00
GUL
TANG
EMBER 2016

ANG
LEMBAR KE 1
SYARAT: N/30
PPN INCOME: 10%
MUTASI SALDO
CREDIT DEBIT CREDIT
Rp 21,000,000.00 Rp 21,000,000.00
Rp 2,100,000.00 Rp 23,100,000.00
Rp -
Rp 373,090,000.00 Rp 373,090,000.00
Rp 37,309,000.00 Rp 410,399,000.00

ANG
LEMBAR KE 1
SYARAT: N/30
PPN INCOME: 10%
MUTASI SALDO
CREDIT DEBIT CREDIT
Rp 16,000,000.00 Rp 16,000,000.00
Rp 1,600,000.00 Rp 17,600,000.00
Rp -
Rp 288,000,000.00 Rp 288,000,000.00
Rp 28,800,000.00 Rp 316,800,000.00

ANG
LEMBAR KE 1
SYARAT: N/30
PPN INCOME: 10%
MUTASI SALDO
CREDIT DEBIT CREDIT
Rp 26,000,000.00 Rp 26,000,000.00
Rp 2,600,000.00 Rp 28,600,000.00
Rp 260,000.00
Rp -
Rp 276,000,000.00 Rp 276,000,000.00
Rp 27,600,000.00 Rp 303,600,000.00
Rp 1,000,000.00 Rp 304,600,000.00
Rp 263,600,000.00
Rp 259,500,000.00
Rp -
 PD. UNGGUL
NERACA SALDO
(TRIAL BALANCE)
PER 31 DESEMBER 2016

ACCOUNT ACCOUNT NAME DEBIT

NO.
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance For Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid rent
1-1900 Prepaid Tax
1-2100 Equipment At Cost
1-2110 Equipment Accum Debt
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Income Summary
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank BCA Loan
3-1100 Fira Aisyah Capital
3-1200 Fira Aisyah Drawing
4-1100 Sales
4-1200 Sales Retur
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost Of Goods Sold
5-1200 Freight Paid
5-1300 Purchases Discount
6-1000 Advertising Expenses
6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expenses
6-1400 Depreciation Expenses
6-1500 Insurance Expenses
6-1600 Rent Expenses
6-1700 Wages & Salaries
6-1800 Other Operating Expenses
7-1100 Interst Revenue
8-1100 Interest Expense
8-1200 Bank Service Charge
8-1300 Income Tax Expense
TOTAL
CREDIT
 PD. UNGGUL
JURNAL PENYESUAIAN
(ADJUSTING ENTRY)
PER 31 DESEMBER 2016

DATE DESCRIPTION POS REF DEBIT

DES
2016

TOTAL #REF!
CREDIT

#REF!

RECAPITULATION
DEBIT CREDIT
ACCOUNT ACCOUNT
TOTAL
NO. NO.
1-1100
2-1500
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
8-1200
8-1300
TOTAL #REF! TOTAL
ATION
CREDIT
TOTAL
#REF!
 PD. UNGGUL
JURNAL PENUTUP
(CLOSING ENTRIES)
PER 31 DESEMBER 2016

ACCOUNT POS
DATE DESCRIPTION
NO. REF
DES 4-1100 Sales
2016 4-1400 Freight Collected
5-1300 Purchases Discount
7-1100 Interest Revenue
3-1300 Income Summary

3-1300 Income Summary

4-1200 Sales Retur
4-1300 Sales Discount
5-1100 Cost Of Goods Slod
5-1200 Freight Paid
6-1000 Advertising Expenses
6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expenses
6-1400 Depreciation Expenses
6-1500 Insurance Expenses
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expenses
8-1100 Interest Expense
8-1200 Bank Sevice Charge
8-1300 Income Tax Expense

3-1300 Income Summary

3-1100 Fira Aisyah Capital

3-1100 Fira Aisyah Capital

3-1200 Fira Aisyah Drawing
TOTAL
GUL
NUTUP
NTRIES)
BER 2016

DEBIT CREDIT
Rp 1,530,800,000.00
Rp 2,500,000.00
Rp 260,000.00
Rp 10,800,000.00
Rp 1,544,360,000.00

Rp 1,410,525,500.00
Rp 52,000,000.00
Rp 310,000.00
Rp 1,167,640,000.00
Rp 9,800,000.00
Rp 4,400,000.00
Rp 10,100,000.00
Rp 8,450,000.00
Rp 14,217,500.00
Rp 17,200,000.00
Rp 15,800,000.00
Rp 25,800,000.00
Rp 40,800,000.00
Rp 10,100,000.00
Rp 11,800,000.00
Rp 6,800,000.00
Rp 15,308,000.00

Rp 133,834,500.00
Rp 133,834,500.00

Rp 26,400,000.00
Rp 26,400,000.00
Rp 3,115,120,000.00 Rp 3,115,120,000.00
RECAPITULATION
DEBIT
ACCOUNT
TOTAL
NO.
4-1100 Rp 1,530,800,000.00
4-1400 Rp 2,500,000.00
5-1300 Rp 260,000.00
7-1100 Rp 10,800,000.00
TOTAL Rp 1,544,360,000.00
RECAPITULATION
CREDIT
ACCOUNT
TOTAL
NO.
3-1100 Rp 107,434,500.00
3-1200 Rp 26,400,000.00
4-1200 Rp 52,000,000.00
4-1300 Rp 310,000.00
5-1100 Rp 1,167,640,000.00
5-1200 Rp 9,800,000.00
6-1000 Rp 4,400,000.00
6-1100 Rp 10,100,000.00
6-1200 Rp 8,450,000.00
6-1300 Rp 14,217,500.00
6-1400 Rp 17,200,000.00
6-1500 Rp 15,800,000.00
6-1600 Rp 25,800,000.00
6-1700 Rp 40,800,000.00
6-1800 Rp 10,100,000.00
8-1100 Rp 11,800,000.00
8-1200 Rp 6,800,000.00
8-1300 Rp 15,308,000.00
TOTAL Rp 1,544,360,000.00
ACCOUNT TRIAL BALANCE
NO. ACCOUNT NAME
DEBIT
1-1100 Cash In Bank
1-1200 Petty Cash
1-1300 Accounts Receivable
1-1400 Allowance For Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-2100 Equipment At Cost
1-2110 Equipment Accum Dep
2-1100 Accounts Payable
2-1200 Expense Payable
2-1300 Inccome Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome
2-1600 PPN Income
2-2100 Bank BCA Loan
3-1100 Fira Aisyah Capital
3-1200 Fira Aisyah Drawing
4-1100 Sales
4-1200 Sales Retur
4-1300 Sales Discount
4-1400 Freight Collected
5-1100 Cost Of Goods Sold
5-1200 Freight Paid
5-1300 Purchases Discount
6-1000 Advertising Expenses
6-1100 Telephone & Electricity Expenses
6-1200 Store Supplies Expenses
6-1300 Bad Debts Expenses
6-1400 Depreciation Expenses
6-1500 Insurance Expenses
6-1600 Rent Expenses
6-1700 Wages & Salaries
6-1800 Other Operating Expenses
7-1100 Interst Revenue
8-1100 Interest Expense
8-1200 Bank Service Charge
8-1300 Income Tax Expense
TOTAL #REF!
LABA
 PD. UNGGUL
NERACA LAJUR
(WORK SHEET)
PERIODE 31 DESEMBER 2016

TRIAL BALANCE ADJUSTING ENTRY

CREDIT DEBIT CREDIT
#REF! #REF! #REF!
LABA
 PD. UNGGUL
NERACA LAJUR
(WORK SHEET)
IODE 31 DESEMBER 2016

ADJUSTED TRIAL BALANCE INCOME STATEMENT

DEBIT CREDIT DEBIT
#REF! #REF! #REF!
#REF!
COME STATEMENT BALANCE SHEET
CREDIT DEBIT CREDIT
#REF! #REF! #REF!
#REF!
 PD. UNGGUL
LAPORAN LABA/RUGI
(INCOME STATEMENT)
PER 31 DESEMBER 2016

Sales
Freight Collected

Sales Retur Rp 52,000,000.00

Sales Discount Rp 310,000.00

PENJUALAN BERSIH:

Cost Of Goods Sold:

Freight Paid Rp 9,800,000.00
Purchases Discount Rp 260,000.00

LABA KOTOR:
Expenses:
Advertising Expenses Rp 4,400,000.00
Telephone & Electricity Expenses Rp 10,100,000.00
Store Supplies Expenses Rp 8,450,000.00
Bad Debts Expenses Rp 14,217,500.00
Depreciation Expenses Rp 17,200,000.00
Insurance Expenses Rp 15,800,000.00
Rent Expenses Rp 25,800,000.00
Wages & Salaries Rp 40,800,000.00
Other Operating Expenses Rp 10,100,000.00
Inerest Expense Rp 11,800,000.00
Bank Service Charge Rp 6,800,000.00

PENDAPATAN DILUAR USAHA:

Interest Revenue
Laba Bersih Sebelum Pajak
Income Tax Expense
Laba Bersih Setelah Pajak
RUGI
MENT)
R 2016

Rp 1,530,800,000.00
Rp 2,500,000.00
Rp 1,533,300,000.00

Rp 52,310,000.00
Rp 1,480,990,000.00

Err:509

Rp 9,540,000.00
Err:509

Rp 165,467,500.00
Err:509

Rp 10,800,000.00
Err:509
Rp 15,308,000.00
Err:509
 PD. UNGGUL
LAPORAN PERUBAHAN EKUITAS
(CAPITAL SATEMENT)
PER 31 DESEMBER 2016

Capital. 1 Desember 2016 Rp 326,950,000.00

Laba Bersih Usaha Rp 133,834,500.00

Drawing Rp 26,400,000.00
Kenaikan Modal Rp 107,434,500.00
Capital, 31 Desember 2016 Rp 434,384,500.00
 PD. UNGGUL
LAPORAN POSISI KEUANGAN
(BALANCE SHEET)
PER 31 DESEMBER 2016

AKTIVA
Cash In Bank Rp 193,950,000.00
Petty Cash Rp 10,000,000.00
Accounts Receivable Rp 660,350,000.00
Allowance For Doubtful Debt Rp 33,017,500.00
Rp 627,332,500.00
Merchandise Inventory Rp 577,850,000.00
Store Supplies Rp 6,500,000.00
Prepaid Insurance Rp 16,000,000.00
Prepaid Rent Rp 20,000,000.00
Equipment At Cost Rp 26,100,000.00
Equipment Accum Dep Rp 17,200,000.00
Rp 8,900,000.00
Rp 1,460,532,500.00

TOTAL Rp 1,460,532,500.00
 D. UNGGUL
POSISI KEUANGAN
LANCE SHEET)
DESEMBER 2016

PASSIVA
Accounts Payable Rp 727,199,000.00
Expense Payable Rp 5,450,000.00
Income Tax Payable Rp 558,000.00
PPN Payable Rp 7,941,000.00
Bank BCA Loan Rp 285,000,000.00
Rp 1,026,148,000.00

Fira Aisyah Capital Rp 434,384,500.00

TOTAL Rp 1,460,532,500.00
 PD. UNGGUL
LAPORAN ARUS KAS
(CASH FLOW)
PER 31 DESEMBER 2016

Pembayaran Utang -Rp 328,540,000.00

Penerimaan Dari Pelanggan Rp 274,090,000.00
Penjualan Tunai Rp 226,600,000.00
Pembayaran Utang Biaya -Rp 3,900,000.00
Allowance For Doubtful Debt Rp 6,000,000.00
Pembelian Perlengkapan -Rp 1,000,000.00
Pembelian Peralatan -Rp 3,300,000.00
PPN INCOME Rp 3,000,000.00
PPN OUTCOME -Rp 4,500,000.00
Interest Revenue Rp 5,000,000.00
Other Operating Expenses -Rp 800,000.00
Interest Expenses -Rp 3,000,000.00
Bank Service Charge -Rp 200,000.00
Rp 169,450,000.00
ARUS KAS DARI AKTIVITAS PENDANAAN
Bank BCA Loan -Rp 15,000,000.00
Fira Aisyah Drawing -Rp 1,000,000.00
-Rp 16,000,000.00
Total Kenaikan/Penurunan Arus Kas Rp 153,450,000.00
Kas Dan Setara Kas 1 Desember 2016 Rp 50,500,000.00
Kas Dan setara Kas 31 Desember 2016 Rp 203,950,000.00
 PD. UNGGUL
NERACA SALDO SETELAH PENUTUPAN
(POST CLOSING TRIAL BALANCE)
PER 31 DESEMBER 2016

ACCOUNT ACCOUNT NAME DEBIT CREDIT

NO.
1-1100 Cash In Bank Rp 193,950,000.00
1-1200 Petty Cash Rp 10,000,000.00
1-1300 Accounts Receivable Rp 660,350,000.00
1-1400 Allowance For Doubtful Debt Rp 33,017,500.00
1-1500 Merchandise Inventory Rp 577,850,000.00
1-1600 Store Supplies Rp 6,500,000.00
1-1700 Prepaid Insuramce Rp 16,000,000.00
1-1800 Prepaid Rent Rp 20,000,000.00
1-2100 Equipment At Cost Rp 26,100,000.00
1-2110 Equipment Accum Dep Rp 17,200,000.00
2-1100 Accounts Payable Rp 727,199,000.00
2-1200 Expense Payable Rp 5,450,000.00
2-1300 Income Tax Payable Rp 558,000.00
2-1400 PPN Payable Rp 7,941,000.00
2-2100 Bank BCA Loan Rp 285,000,000.00
3-1100 Fira Aisyah Capital Rp 434,384,500.00
TOTAL Rp 1,510,750,000.00 Rp 1,510,750,000.00