BAGAN AKUN

Current Assets :
11100 Cash In Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
Long term investment
12100 Stock Investment
Fixed Assets :
13100 Equiptment at Cost
13110 Equiptment Accumulated Depr
Current Liabilities :
21100 Master Card
21200 Accounts Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
Long Term Liabilities :
22100 Bank Permata Loan
Equity :
31100 Tn. Seno Sujayat Capital
31200 Tn. Seno Sujayat Drawing
31300 Income Summary
Revenues :
41100 Sales
41200 Sales Return
41300 Sales Discount
Cost Of Goods Sold :
51100 Cost of goods Sold
51200 Freight Paid
51300 Purchase Discount
Operating Expenses :
61100 Advertising Expenses
61200 Telepon And Electricity Expense
61300 Store supplies expenses
61400 Bad Debt Expense
61450 Spoilage Expense
61500 Depreciation Expenses
61600 Insurance Expense
 61700 Rent expense
61800 Wages & Salaries Expense
69000 Other Operating Expenses
Other Revenues and Gains :
81100 Interest Revenue
81200 Dividend Income
81300 Gain (loss) on sale of Stock
81400 Freight Collected
81500 Late Fees Collected
Other Expenses and Losses :
91100 Interest Expense
91200 Bank Service Charge
91300 Late Fees Paid
 DAFTAR SALDO HUTANG
UD MORO SENENG
PERIODE 30 NOVEMBER 2015
No. Kode Nama Suplier Pembelian
1 C. 15234 PT Surya Rp 20,000,000.00
2 F. 1289 PT Indo Tech Rp 15,000,000.00
3 FK. 2011 PT Jaya Tech Rp 25,000,000.00

DAFTAR SALDO PIUTANG

UD MORO SENENG
PERIODE 30 NOVEMBER 2015
No. Kode Nama Suplier Pembelian
1 C001 Toko Langgeng Utama Rp 30,000,000.00
2 C002 Toko Elektro Jaya Rp 25,000,000.00
3 C003 Toko Indo Maju Rp 20,000,000.00
4 C004 Toko Merah Putih Rp -
HUTANG
ENG
MBER 2015
PPN Income Jumlah
Rp 2,000,000.00 Rp 22,000,000.00
Rp 1,500,000.00 Rp 16,500,000.00
Rp 2,500,000.00 Rp 27,500,000.00

IUTANG
ENG
MBER 2015
PPN Income Jumlah
Rp 3,000,000.00 Rp 33,000,000.00
Rp 2,500,000.00 Rp 27,500,000.00
Rp 2,000,000.00 Rp 22,000,000.00
Rp - Rp -
 NERACA SALDO AWAL
PERIODE NOVEMBER 2015

No. Akun Akun Debet

11100 Cash In Bank Rp 52,000,000.00
11200 Petty Cash Rp 5,000,000.00
11300 Accounts Receivable Rp 82,500,000.00
11400 Allowance for Doubtful Debt
11500 Inventory Rp 520,000,000.00
11600 Store Supplies Rp 16,500,000.00
11700 Prepaid Insurance Rp 18,000,000.00
11800 Prepaid Rent Rp 30,000,000.00
11900 Prepaid Tax Rp 89,000,000.00
12100 Stock Investment Rp 112,000,000.00
13100 Equiptment at Cost Rp 60,000,000.00
13110 Equiptment Accumulated Depr
21100 Master Card
21200 Accounts Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income Rp 31,080,000.00
22100 Bank Permata Loan
31100 Tn. Seno Sujayat Capital
31200 Tn. Seno Sujayat Drawing Rp 24,100,000.00
31300 Income Summary
41100 Sales
41200 Sales Return Rp 16,000,000.00
41300 Sales Discount Rp 29,000,000.00
51100 Cost of goods Sold Rp 310,800,000.00
51200 Freight Paid Rp 6,500,000.00
51300 Purchase Discount
61100 Advertising Expenses Rp 2,100,000.00
61200 Telepon And Electricity Expense Rp 7,600,000.00
61300 Store supplies expenses Rp 11,150,000.00
61400 Bad Debt Expense Rp 4,600,000.00
61450 Spoilage Expense Rp 8,500,000.00
61500 Depreciation Expenses Rp 4,800,000.00
61600 Insurance Expense Rp 6,000,000.00
61700 Rent expense Rp 22,000,000.00
61800 Wages & Salaries Expense Rp 50,500,000.00
69000 Other Operating Expenses Rp 6,000,000.00
81100 Interest Revenue
81200 Dividend Income
81300 Gain (loss) on sale of Stock
81400 Freight Collected
81500 Late Fees Collected
91100 Interest Expense Rp 6,500,000.00
91200 Bank Service Charge Rp 3,800,000.00
91300 Late Fees Paid Rp 2,300,000.00
TOTAL Rp 1,538,330,000.00
 Kredit

Rp 10,500,000.00

Rp 4,800,000.00
Rp 2,100,000.00
Rp 66,000,000.00
Rp -
Rp 10,720,000.00
Rp 41,800,000.00

Rp 312,000,000.00
Rp 410,430,000.00

Rp 526,000,000.00

Rp 30,100,000.00

Rp 35,000,000.00
Rp 59,680,000.00
Rp 5,600,000.00
Rp 18,800,000.00
Rp 4,800,000.00

Rp 1,538,330,000.00
 UD MORO SENENG
Jurnal Umum
Periode Desember 2015

Tanggal Nama Perkiraan Ref

Des 1 Cash In Bank 11100
Dividend Income 81200
2 Advertising Expenses 61100
Petty Cash 11200
3 Cash In Bank 11100
PPN Outcome 21500
Sales Discount 41300
Accounts Receivable 11300
4 Telepon And Electricity Expense 61200
Petty Cash 11200
5 Other Operating Expenses 69000
Master Card 21100
6 Accounts Receivable 11300
Sales 41100
PPN Outcome 21500
6 Cost of goods Sold 51100
Inventory 11500
6 Accounts Payable 21200
Purchase Discount 51300
PPN Income 21600
Cash In Bank 11100
7 Sales Return 41200
PPN Outcome 21500
Accounts Receivable 11300
7 Inventory 11500
Cost of goods Sold 51100
9 Store supplies expenses 61300
Petty Cash 11200
9 Accounts Payable 21200
Cash In Bank 11100
10 Inventory 11500
PPN Income 21600
Accounts Payable 21200
11 Accounts Payable 21200
PPN Income 21600
Inventory 11500
12 Cash In Bank 11100
PPN Outcome 21500
Sales Discount 41300
Accounts Receivable 11300
13 Cash In Bank 11100
Sales 41100
PPN Outcome 21500
Freight Collected 81400
13 Cost of goods Sold 51100
Inventory 11500
14 Cash In Bank 11100
Accounts Receivable 11300
15 PPN Payable 21400
Cash In Bank 11100
17 Tn. Seno Sujayat Drawing 31200
Petty Cash 11200
18 Accounts Receivable 11300
Sales 41100
PPN Outcome 21500
Freight Collected 81400
18 Cost of goods Sold 51100
Inventory 11500
18 Accounts Payable 21200
Purchase Discount 51300
PPN Income 21600
Cash In Bank 11100
20 Cash In Bank 11100
Accounts Receivable 11300
22 Inventory 11500
PPN Income 21600
Freight Paid 51200
 Accounts Payable 21200
23 Accounts Payable 21200
Late Fees Paid 91300
Cash In Bank 11100
25 Cash In Bank 11100
Accounts Receivable 11300
Late Fees Collected 81500
26 Other Operating Expenses 69000
Petty Cash 11200
27 Accounts Receivable 11300
Sales 41100
PPN Outcome 21500
Freight Collected 81400
27 Cost of goods Sold 51100
Inventory 11500
27 Cash In Bank 11100
Stock Investment 12100
29 Inventory 11500
PPN Income 21600
Freight Paid 51200
Accounts Payable 21200
30 Bank Permata Loan 22100
Interest Expense 91100
Cash In Bank 11100
30 Master Card 21100
Interest Expense 91100
Cash In Bank 11100
TOTAL
 Debet Kredit
Rp 2,500,000.00
Rp 2,500,000.00
Rp 750,000.00
Rp 750,000.00
Rp 32,340,000.00
Rp 60,000.00
Rp 600,000.00
Rp 33,000,000.00
Rp 950,000.00
Rp 950,000.00
Rp 1,500,000.00
Rp 1,500,000.00
Rp 245,300,000.00
Rp 223,000,000.00
Rp 22,300,000.00
Rp 190,500,000.00
Rp 190,500,000.00
Rp 27,500,000.00
Rp 750,000.00
Rp 75,000.00
Rp 26,675,000.00
Rp 52,000,000.00
Rp 5,200,000.00
Rp 57,200,000.00
Rp 44,500,000.00
Rp 44,500,000.00
Rp 1,000,000.00
Rp 1,000,000.00
Rp 22,000,000.00
Rp 22,000,000.00
Rp 276,000,000.00
Rp 27,600,000.00
Rp 303,600,000.00
Rp 45,100,000.00
Rp 4,100,000.00
Rp 41,000,000.00
Rp 184,338,000.00
Rp 342,000.00
Rp 3,420,000.00
Rp 188,100,000.00
Rp 226,645,000.00
Rp 206,000,000.00
Rp 20,600,000.00
Rp 45,000.00
Rp 180,000,000.00
Rp 180,000,000.00
Rp 27,500,000.00
Rp 27,500,000.00
Rp 10,720,000.00
Rp 10,720,000.00
Rp 1,000,000.00
Rp 1,000,000.00
Rp 188,185,000.00
Rp 171,000,000.00
Rp 17,100,000.00
Rp 85,000.00
Rp 146,000,000.00
Rp 146,000,000.00
Rp 258,500,000.00
Rp 7,050,000.00
Rp 705,000.00
Rp 250,745,000.00
Rp 6,000,000.00
Rp 6,000,000.00
Rp 367,000,000.00
Rp 36,700,000.00
Rp 100,000.00
 Rp 403,800,000.00
Rp 16,500,000.00
Rp 150,000.00
Rp 16,650,000.00
Rp 22,200,000.00
Rp 22,000,000.00
Rp 200,000.00
Rp 800,000.00
Rp 800,000.00
Rp 470,345,000.00
Rp 427,500,000.00
Rp 42,750,000.00
Rp 95,000.00
Rp 365,000,000.00
Rp 365,000,000.00
Rp 42,000,000.00
Rp 42,000,000.00
Rp 285,000,000.00
Rp 28,500,000.00
Rp 120,000.00
Rp 313,620,000.00
Rp 15,000,000.00
Rp 3,000,000.00
Rp 18,000,000.00
Rp 3,600,000.00
Rp 15,000.00
Rp 3,615,000.00
Rp 3,864,080,000.00 Rp 3,864,080,000.00
KARTU PERSEDIAAN BARANG DAGANG

KODE BARANG : PM300

NAMA BARANG : PORTAGE-M300
METODE : RATA-RATA BERGERAK

Masuk
No Tgl Keterangan
Q P
1 1-Dec Saldo
2 6-Dec
3 7-Dec
4 10-Dec 11 Rp 16,000,000.00
5 11-Dec -1 Rp 16,000,000.00
6 13-Dec
7 18-Dec
8 22-Dec 12 Rp 16,000,000.00
9 27-Dec
10 29-Dec 10 Rp 16,000,000.00

KARTU PERSEDIAAN BARANG DAGANG

KODE BARANG : SM300

NAMA BARANG : SATELITE-M300
METODE : RATA-RATA BERGERAK

Masuk
No Tgl Keterangan
Q P
1 1-Dec
2 6-Dec
3 7-Dec
4 10-Dec 8 Rp 12,500,000.00
5 11-Dec -2 Rp 12,500,000.00
6 13-Dec
7 18-Dec
8 22-Dec 14 Rp 12,500,000.00
9 27-Dec
10 29-Dec 10 Rp 12,500,000.00
Masuk Keluar
Harga Q P Harga Q
20
8 Rp 16,000,000.00 Rp 128,000,000.00 12
-2 Rp 16,000,000.00 Rp (32,000,000.00) 14
Rp 176,000,000.00 25
Rp (16,000,000.00) 24
5 Rp 16,000,000.00 Rp 80,000,000.00 19
6 Rp 16,000,000.00 Rp 96,000,000.00 13
Rp 192,000,000.00 25
15 Rp 16,000,000.00 Rp 240,000,000.00 10
Rp 160,000,000.00 20

Masuk Keluar
harga Q P harga Q
16
5 Rp 12,500,000.00 Rp 62,500,000.00 11
-1 Rp 12,500,000.00 Rp (12,500,000.00) 12
Rp 100,000,000.00 20
Rp (25,000,000.00) 18
8 Rp 12,500,000.00 Rp 100,000,000.00 10
4 Rp 12,500,000.00 Rp 50,000,000.00 6
Rp 175,000,000.00 20
10 Rp 12,500,000.00 Rp 125,000,000.00 10
Rp 125,000,000.00 20
 Persedian
P Harga
Rp 16,000,000.00 Rp 320,000,000.00
Rp 16,000,000.00 Rp 192,000,000.00
Rp 16,000,000.00 Rp 224,000,000.00
Rp 16,000,000.00 Rp 400,000,000.00
Rp 16,000,000.00 Rp 384,000,000.00
Rp 16,000,000.00 Rp 304,000,000.00
Rp 16,000,000.00 Rp 208,000,000.00
Rp 16,000,000.00 Rp 400,000,000.00
Rp 16,000,000.00 Rp 160,000,000.00
Rp 16,000,000.00 Rp 320,000,000.00

Persedian
P harga
Rp 12,500,000.00 Rp 200,000,000.00
Rp 12,500,000.00 Rp 137,500,000.00
Rp 12,500,000.00 Rp 150,000,000.00
Rp 12,500,000.00 Rp 250,000,000.00
Rp 12,500,000.00 Rp 225,000,000.00
Rp 12,500,000.00 Rp 125,000,000.00
Rp 12,500,000.00 Rp 75,000,000.00
Rp 12,500,000.00 Rp 250,000,000.00
Rp 12,500,000.00 Rp 125,000,000.00
Rp 12,500,000.00 Rp 250,000,000.00
Rp 12,500,000.00 Rp 250,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Cash in Bank
Tanggal Nama Perkiraan Ref
Des 1 Cash In Bank 11100
Des 1 Cash In Bank 11100
3 Cash In Bank 11100
Cash In Bank 11100
Cash In Bank 11100
12 Cash In Bank 11100
13 Cash In Bank 11100
14 Cash In Bank 11100
Cash In Bank 11100
Cash In Bank 11100
20 Cash In Bank 11100
Cash In Bank 11100
25 Cash In Bank 11100
27 Cash In Bank 11100
Cash In Bank 11100
Cash In Bank 11100
ENG
sar
ber 2015
11100
Debet Kredit Saldo
Rp 52,000,000.00
Rp 2,500,000.00
Rp 32,340,000.00
Rp 26,675,000.00
Rp 22,000,000.00
Rp 184,338,000.00
Rp 226,645,000.00
Rp 27,500,000.00
Rp 10,720,000.00
Rp 250,745,000.00
Rp 6,000,000.00
Rp 16,650,000.00
Rp 22,200,000.00
Rp 42,000,000.00
Rp 18,000,000.00
Rp 3,615,000.00
Rp 595,523,000.00 Rp 348,405,000.00 Rp 247,118,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Petty Cash
Tanggal Nama Perkiraan Ref
Petty Cash 11200
Petty Cash 11200
Petty Cash 11200
Petty Cash 11200
Petty Cash 11200
Petty Cash 11200
ENENG
sar
ber 2015
11200
Debet Kredit Saldo
Rp 5,000,000.00
Rp 750,000.00
Rp 950,000.00
Rp 1,000,000.00
Rp 1,000,000.00
Rp 800,000.00
Rp 5,000,000.00 Rp 4,500,000.00 Rp 500,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Accounts Receivable
Tanggal Nama Perkiraan Ref
Accounts Receivable 11300
Accounts Receivable 11300
6 Accounts Receivable 11300
Accounts Receivable 11300
Accounts Receivable 11300
Accounts Receivable 11300
18 Accounts Receivable 11300
Accounts Receivable 11300
Accounts Receivable 11300
27 Accounts Receivable 11300
ENENG
sar
ber 2015
11300
Debet Kredit Saldo
Rp 82,500,000.00
Rp 33,000,000.00
Rp 245,300,000.00
Rp 57,200,000.00
Rp 188,100,000.00
Rp 27,500,000.00
Rp 188,185,000.00
Rp 6,000,000.00
Rp 22,000,000.00
Rp 470,345,000.00
Rp 986,330,000.00 Rp 333,800,000.00 Rp 652,530,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Allowance for Doubtful Debt
Tanggal Nama Perkiraan Ref
Allowance for Doubtful Debt 11400
ENENG
sar
ber 2015
11400
Debet Kredit Saldo
Rp 10,500,000.00
Rp - Rp 10,500,000.00 Rp (10,500,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Inventory
Tanggal Nama Perkiraan Ref
Inventory 11500
Inventory 11500
7 Inventory 11500
10 Inventory 11500
Inventory 11500
Inventory 11500
Inventory 11500
22 Inventory 11500
Inventory 11500
29 Inventory 11500
ENENG
sar
ber 2015
11500
Debet Kredit Saldo
Rp 520,000,000.00
Rp 190,500,000.00
Rp 44,500,000.00
Rp 276,000,000.00
Rp 41,000,000.00
Rp 180,000,000.00
Rp 146,000,000.00
Rp 367,000,000.00
Rp 365,000,000.00
Rp 285,000,000.00
Rp 1,492,500,000.00 Rp 922,500,000.00 Rp 570,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Store Supplies
Tanggal Nama Perkiraan Ref
Store Supplies 11600
ENENG
sar
ber 2015
11600
Debet Kredit Saldo
Rp 16,500,000.00
Rp 16,500,000.00 Rp - Rp 16,500,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Prepaid Insurance
Tanggal Nama Perkiraan Ref
Prepaid Insurance 11700
ENENG
sar
ber 2015
11700
Debet Kredit Saldo
Rp 18,000,000.00
Rp 18,000,000.00 Rp - Rp 18,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Prepaid Rent
Tanggal Nama Perkiraan Ref
Prepaid Rent 11800
ENENG
sar
ber 2015
11800
Debet Kredit Saldo
Rp 30,000,000.00
Rp 30,000,000.00 Rp - Rp 30,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Prepaid Tax
Tanggal Nama Perkiraan Ref
Prepaid Tax 11900
ENENG
sar
ber 2015
11900
Debet Kredit Saldo
Rp 89,000,000.00
Rp 89,000,000.00 Rp - Rp 89,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Stock Investment
Tanggal Nama Perkiraan Ref
Stock Investment 12100
Stock Investment 12100
ENENG
sar
ber 2015
12100
Debet Kredit Saldo
Rp 112,000,000.00
Rp 42,000,000.00
Rp 112,000,000.00 Rp 42,000,000.00 Rp 70,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Equiptment at Cost
Tanggal Nama Perkiraan Ref
Equiptment at Cost 13100
ENENG
sar
ber 2015
13100
Debet Kredit Saldo
Rp 60,000,000.00
Rp 60,000,000.00 Rp - Rp 60,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Equiptment Accumulated Depr
Tanggal Nama Perkiraan Ref
Equiptment Accumulated Depr 13110
ENENG
sar
ber 2015
13110
Debet Kredit Saldo
Rp 4,800,000.00
Rp - Rp 4,800,000.00 Rp (4,800,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Master Card
Tanggal Nama Perkiraan Ref
Master Card 21100
Master Card 21100
30 Master Card 21100
ENENG
sar
ber 2015
21100
Debet Kredit Saldo
Rp 2,100,000.00
Rp 1,500,000.00
Rp 3,600,000.00
Rp 3,600,000.00 Rp 3,600,000.00 Rp -
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Accounts Payable
Tanggal Nama Perkiraan Ref
Accounts Payable 21200
6 Accounts Payable 21200
9 Accounts Payable 21200
Accounts Payable 21200
11 Accounts Payable 21200
18 Accounts Payable 21200
 Accounts Payable 21200
23 Accounts Payable 21200
Accounts Payable 21200
ENENG
sar
ber 2015
21200
Debet Kredit Saldo
Rp 66,000,000.00
Rp 27,500,000.00
Rp 22,000,000.00
Rp 303,600,000.00
Rp 45,100,000.00
Rp 258,500,000.00
 Rp 403,800,000.00
Rp 16,500,000.00
Rp 313,620,000.00
Rp 369,600,000.00 Rp 1,087,020,000.00 Rp (717,420,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Income Tax Payable
Tanggal Nama Perkiraan Ref
Income Tax Payable 21300
ENENG
sar
ber 2015
21300
Debet Kredit Saldo
Rp -
Rp - Rp - Rp -
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : PPN Payable
Tanggal Nama Perkiraan Ref
PPN Payable 21400
15 PPN Payable 21400
ENENG
sar
ber 2015
21400
Debet Kredit Saldo
Rp 10,720,000.00
Rp 10,720,000.00
Rp 10,720,000.00 Rp 10,720,000.00 Rp -
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : PPN Outcome
Tanggal Nama Perkiraan Ref
PPN Outcome 21500
PPN Outcome 21500
PPN Outcome 21500
PPN Outcome 21500
PPN Outcome 21500
PPN Outcome 21500
PPN Outcome 21500
PPN Outcome 21500
ENENG
sar
ber 2015
21500
Debet Kredit Saldo
Rp 41,800,000.00
Rp 60,000.00
Rp 22,300,000.00
Rp 5,200,000.00
Rp 342,000.00
Rp 20,600,000.00
Rp 17,100,000.00
Rp 42,750,000.00
Rp 5,602,000.00 Rp 144,550,000.00 Rp (138,948,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : PPN Income
Tanggal Nama Perkiraan Ref
PPN Income 21600
PPN Income 21600
PPN Income 21600
PPN Income 21600
PPN Income 21600
PPN Income 21600
PPN Income 21600
ENENG
sar
ber 2015
21600
Debet Kredit Saldo
Rp 31,080,000.00
Rp 75,000.00
Rp 27,600,000.00
Rp 4,100,000.00
Rp 705,000.00
Rp 36,700,000.00
Rp 28,500,000.00
Rp 123,880,000.00 Rp 4,880,000.00 Rp 119,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Bank Permata Loan
Tanggal Nama Perkiraan Ref
Bank Permata Loan 22100
30 Bank Permata Loan 22100
ENENG
sar
ber 2015
22100
Debet Kredit Saldo
Rp 312,000,000.00
Rp 15,000,000.00
Rp 15,000,000.00 Rp 312,000,000.00 Rp (297,000,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Tn. Seno Sujayat Capital
Tanggal Nama Perkiraan Ref
Tn. Seno Sujayat Capital 31100
ENENG
sar
ber 2015
31100
Debet Kredit Saldo
Rp 410,430,000.00
Rp - Rp 410,430,000.00 Rp (410,430,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Tn. Seno Sujayat Drawing
Tanggal Nama Perkiraan Ref
Tn. Seno Sujayat Drawing 31200
17 Tn. Seno Sujayat Drawing 31200
ENENG
sar
ber 2015
31200
Debet Kredit Saldo
Rp 24,100,000.00
Rp 1,000,000.00
Rp 25,100,000.00 Rp - Rp 25,100,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Income Summary
Tanggal Nama Perkiraan Ref
31300
ENENG
sar
ber 2015
31300
Debet Kredit Saldo

Rp - Rp - Rp -
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Sales
Tanggal Nama Perkiraan Ref
Sales 41100
Sales 41100
Sales 41100
Sales 41100
Sales 41100
ENENG
sar
ber 2015
41100
Debet Kredit Saldo
Rp 526,000,000.00
Rp 223,000,000.00
Rp 206,000,000.00
Rp 171,000,000.00
Rp 427,500,000.00
Rp - Rp 1,553,500,000.00 Rp (1,553,500,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Sales Return
Tanggal Nama Perkiraan Ref
Sales Return 41200
7 Sales Return 41200
ENENG
sar
ber 2015
41200
Debet Kredit Saldo
Rp 16,000,000.00
Rp 52,000,000.00
Rp 68,000,000.00 Rp - Rp 68,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Sales Discount
Tanggal Nama Perkiraan Ref
Sales Discount 41300
Sales Discount 41300
Sales Discount 41300
ENENG
sar
ber 2015
41300
Debet Kredit Saldo
Rp 29,000,000.00
Rp 600,000.00
Rp 3,420,000.00
Rp 33,020,000.00 Rp - Rp 33,020,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Cost of goods Sold
Tanggal Nama Perkiraan Ref
Cost of goods Sold 51100
6 Cost of goods Sold 51100
Cost of goods Sold 51100
13 Cost of goods Sold 51100
18 Cost of goods Sold 51100
27 Cost of goods Sold 51100
ENENG
sar
ber 2015
51100
Debet Kredit Saldo
Rp 310,800,000.00
Rp 190,500,000.00
Rp 44,500,000.00
Rp 180,000,000.00
Rp 146,000,000.00
Rp 365,000,000.00
Rp 1,192,300,000.00 Rp 44,500,000.00 Rp 1,147,800,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Freight Paid
Tanggal Nama Perkiraan Ref
Freight Paid 51200
Freight Paid 51200
Freight Paid 51200
ENENG
sar
ber 2015
51200
Debet Kredit Saldo
Rp 6,500,000.00
Rp 100,000.00
Rp 120,000.00
Rp 6,720,000.00 Rp - Rp 6,720,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Purchase Discount
Tanggal Nama Perkiraan Ref
Purchase Discount 51300
Purchase Discount 51300
Purchase Discount 51300
ENENG
sar
ber 2015
51300
Debet Kredit Saldo
Rp 30,100,000.00
Rp 750,000.00
Rp 7,050,000.00
Rp - Rp 37,900,000.00 Rp (37,900,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Advertising Expenses
Tanggal Nama Perkiraan Ref
Advertising Expenses 61100
2 Advertising Expenses 61100
ENENG
sar
ber 2015
61100
Debet Kredit Saldo
Rp 2,100,000.00
Rp 750,000.00
Rp 2,850,000.00 Rp - Rp 2,850,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Telepon And Electricity Expense
Tanggal Nama Perkiraan Ref
Telepon And Electricity Expense 61200
4 Telepon And Electricity Expense 61200
ENENG
sar
ber 2015
61200
Debet Kredit Saldo
Rp 7,600,000.00
Rp 950,000.00
Rp 8,550,000.00 Rp - Rp 8,550,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Store supplies expenses
Tanggal Nama Perkiraan Ref
Store supplies expenses 61300
9 Store supplies expenses 61300
ENENG
sar
ber 2015
61300
Debet Kredit Saldo
Rp 11,150,000.00
Rp 1,000,000.00
Rp 12,150,000.00 Rp - Rp 12,150,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Bad Debt Expense
Tanggal Nama Perkiraan Ref
Bad Debt Expense 61400
ENENG
sar
ber 2015
61400
Debet Kredit Saldo
Rp 4,600,000.00
Rp 4,600,000.00 Rp - Rp 4,600,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Spoilage Expense
Tanggal Nama Perkiraan Ref
Spoilage Expense 61450
ENENG
sar
ber 2015
61450
Debet Kredit Saldo
Rp 8,500,000.00
Rp 8,500,000.00 Rp - Rp 8,500,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Depreciation Expenses
Tanggal Nama Perkiraan Ref
Depreciation Expenses 61500
ENENG
sar
ber 2015
61500
Debet Kredit Saldo
Rp 4,800,000.00
Rp 4,800,000.00 Rp - Rp 4,800,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Insurance Expense
Tanggal Nama Perkiraan Ref
Insurance Expense 61600
ENENG
sar
ber 2015
61600
Debet Kredit Saldo
Rp 6,000,000.00
Rp 6,000,000.00 Rp - Rp 6,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Rent expense
Tanggal Nama Perkiraan Ref
Rent expense 61700
ENENG
sar
ber 2015
61700
Debet Kredit Saldo
Rp 22,000,000.00
Rp 22,000,000.00 Rp - Rp 22,000,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Wages & Salaries Expense
Tanggal Nama Perkiraan Ref
Wages & Salaries Expense 61800
ENENG
sar
ber 2015
61800
Debet Kredit Saldo
Rp 50,500,000.00
Rp 50,500,000.00 Rp - Rp 50,500,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Other Operating Expenses
Tanggal Nama Perkiraan Ref
Other Operating Expenses 69000
5 Other Operating Expenses 69000
26 Other Operating Expenses 69000
ENENG
sar
ber 2015
69000
Debet Kredit Saldo
Rp 6,000,000.00
Rp 1,500,000.00
Rp 800,000.00
Rp 8,300,000.00 Rp - Rp 8,300,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Interest Revenue
Tanggal Nama Perkiraan Ref
Interest Revenue 81100
ENENG
sar
ber 2015
81100
Debet Kredit Saldo
Rp 35,000,000.00
Rp - Rp 35,000,000.00 Rp (35,000,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Dividend Income
Tanggal Nama Perkiraan Ref
Dividend Income 81200
Dividend Income 81200
ENENG
sar
ber 2015
81200
Debet Kredit Saldo
Rp 59,680,000.00
Rp 2,500,000.00
Rp - Rp 62,180,000.00 Rp (62,180,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Gain (loss) on sale of Stock
Tanggal Nama Perkiraan Ref
Gain (loss) on sale of Stock 81300
ENENG
sar
ber 2015
81300
Debet Kredit Saldo
Rp 5,600,000.00
Rp - Rp 5,600,000.00 Rp (5,600,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Freight Collected
Tanggal Nama Perkiraan Ref
Freight Collected 81400
Freight Collected 81400
Freight Collected 81400
Freight Collected 81400
ENENG
sar
ber 2015
81400
Debet Kredit Saldo
Rp 18,800,000.00
Rp 45,000.00
Rp 85,000.00
Rp 95,000.00
Rp - Rp 19,025,000.00 Rp (19,025,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Late Fees Collected
Tanggal Nama Perkiraan Ref
Late Fees Collected 81500
Late Fees Collected 81500
ENENG
sar
ber 2015
81500
Debet Kredit Saldo
Rp 4,800,000.00
Rp 200,000.00
Rp - Rp 5,000,000.00 Rp (5,000,000.00)
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Interest Expense
Tanggal Nama Perkiraan Ref
Interest Expense 91100
Interest Expense 91100
Interest Expense 91100
ENENG
sar
ber 2015
91100
Debet Kredit Saldo
Rp 6,500,000.00
Rp 3,000,000.00
Rp 15,000.00
Rp 9,515,000.00 Rp - Rp 9,515,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Bank Service Charge
Tanggal Nama Perkiraan Ref
Bank Service Charge 91200
ENENG
sar
ber 2015
91200
Debet Kredit Saldo
Rp 3,800,000.00
Rp 3,800,000.00 Rp - Rp 3,800,000.00
 UD MORO SENENG
Buku Besar
Periode Desember 2015
Nama Akun : Late Fees Paid
Tanggal Nama Perkiraan Ref
Late Fees Paid 91300
Late Fees Paid 91300
ENENG
sar
ber 2015
91300
Debet Kredit Saldo
Rp 2,300,000.00
Rp 150,000.00
Rp 2,450,000.00 Rp - Rp 2,450,000.00
 UD MORO SENENG
Neraca Saldo
Periode Desember 2015

No. Akun Nama Akun Debet

11100 Cash In Bank Rp 247,118,000.00
11200 Petty Cash Rp 500,000.00
11300 Accounts Receivable Rp 652,530,000.00
11400 Allowance for Doubtful Debt Rp -
11500 Inventory Rp 570,000,000.00
11600 Store Supplies Rp 16,500,000.00
11700 Prepaid Insurance Rp 18,000,000.00
11800 Prepaid Rent Rp 30,000,000.00
11900 Prepaid Tax Rp 89,000,000.00
12100 Stock Investment Rp 70,000,000.00
13100 Equiptment at Cost Rp 60,000,000.00
13110 Equiptment Accumulated Depr Rp -
21100 Master Card Rp -
21200 Accounts Payable Rp -
21300 Income Tax Payable Rp -
21400 PPN Payable Rp -
21500 PPN Outcome Rp -
21600 PPN Income Rp 119,000,000.00
22100 Bank Permata Loan Rp -
31100 Tn. Seno Sujayat Capital Rp -
31200 Tn. Seno Sujayat Drawing Rp 25,100,000.00
31300 Income Summary Rp -
41100 Sales Rp -
41200 Sales Return Rp 68,000,000.00
41300 Sales Discount Rp 33,020,000.00
51100 Cost of goods Sold Rp 1,147,800,000.00
51200 Freight Paid Rp 6,720,000.00
51300 Purchase Discount Rp -
61100 Advertising Expenses Rp 2,850,000.00
61200 Telepon And Electricity Expense Rp 8,550,000.00
61300 Store supplies expenses Rp 12,150,000.00
61400 Bad Debt Expense Rp 4,600,000.00
61450 Spoilage Expense Rp 8,500,000.00
61500 Depreciation Expenses Rp 4,800,000.00
61600 Insurance Expense Rp 6,000,000.00
61700 Rent expense Rp 22,000,000.00
61800 Wages & Salaries Expense Rp 50,500,000.00
69000 Other Operating Expenses Rp 8,300,000.00
81100 Interest Revenue Rp -
81200 Dividend Income Rp -
81300 Gain (loss) on sale of Stock Rp -
81400 Freight Collected Rp -
81500 Late Fees Collected Rp -
91100 Interest Expense Rp 9,515,000.00
91200 Bank Service Charge Rp 3,800,000.00
91300 Late Fees Paid Rp 2,450,000.00
TOTAL Rp 3,297,303,000.00
 Kredit
Rp -
Rp -
Rp -
Rp 10,500,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 4,800,000.00
Rp -
Rp 717,420,000.00
Rp -
Rp -
Rp 138,948,000.00
Rp -
Rp 297,000,000.00
Rp 410,430,000.00
Rp -
Rp -
Rp 1,553,500,000.00
Rp -
Rp -
Rp -
Rp -
Rp 37,900,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 35,000,000.00
Rp 62,180,000.00
Rp 5,600,000.00
Rp 19,025,000.00
Rp 5,000,000.00
Rp -
Rp -
Rp -
Rp 3,297,303,000.00