PD MITRA

JURNAL PENERIMAAN KAS

Bulan : Desember 2016

DEBET
Invoice POS
Date Description
No. REF CASH IN SALES
PPN Outcome
BANK DISCOUNT
Des 3 BKM 12-1 Ilham Komputer 33,790,000 310,000
12 BKM 12-2 Maulana Komputer 188,100,000
13 KN 01 Penjualan Tunai 226,600,000

14 BKM 12-3 Maulana Komputer 28,600,000

Penerimaan piutang
20 BKM 12-4 yang telah dihapuskan 6,000,000
25 BKM 12-5 Akbar Komputer 23,100,000

506,190,000 310,000
(1-1100) (4-1300)
 PD MITRA
L PENERIMAAN KAS
an : Desember 2016

CREDIT
OTHERS
ACCOUNT
RECEIVABLE Account Name ACC. No Amount
34,100,000
188,100,000
Sales 4-1100 206,000,000
PPN Outcome 2-1500 20,600,000
28,600,000
Allowance for Doubtful
Debt 1-1400 6,000,000
23,100,000

273,900,000 232,600,000
(1-1300) (V)
 PD MITRA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET CREDIT
Invoice
Date Description Check No. POS REFF OTHERS
No. ACCOUNT PURCHASE PPN
CASH IN BANK
PAYABLE ACCOUNT NAME Account Number Amount DISCOUNT Income

Des 1 BKK 12-1 Pembayaran gaji bln nopember CP 12-001 Expenses Payable 2-1200 3,000,000 3,000,000
1 BKK 12-2 Toko Hejo CP 12-002 Peralatan Toko 1-2100 3,300,000 3,300,000
6 BKK 12-3 PT Putri CP 12-003 28,600,000 260,000 28,340,000
9 BKK 12-4 PT Tiara CP 12-004 23,100,000 23,100,000
15 BKK 12-5 Setoran Pajak CP 12-005 PPN Outcome 2-1500 4,500,000 3,000,000 1,500,000
18 BKK 12-6 PT Putri CP 12-006 258,500,000 258,500,000
23 BKK 12-7 CV Anggita CP 12-007 17,600,000 17,600,000
30 BKK 12-8 Pembayaran cicilan CP 12-008 Bank BCA Loan 2-2100 15,000,000
Interest Expense 8-1100 3,000,000 18,000,000
30 BKK 12-9 Pengisian kembali kas kecil CP 12-09 Expenses Payable 2-1200 900,000 900,000
Store Supplies 1-1600 1,000,000 1,000,000
Ruchdiana Drawing 3-1200 1,000,000 1,000,000
Other Operating Expenses 6-1800 800,000 800,000
327,800,000 32,500,000 260,000 3,000,000 357,040,000
(2-1200) (V) (5-1300) (2-1600) (1-1100)
 PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET
Date Invoice No. Description POS REF
FREIGHT PAID

Des 10 F05 PT Putri 1,000,000

22 A17 PD Tiara
29 G11 CV Anggita
1,000,000
(5-1200)
LIAN
016

DEBET CREDIT
MERCHANDISE ACCOUNTS
PPN Income
INVENTORY PAYABLE

27,600,000 276,000,000 304,600,000

37,309,000 373,090,000 410,399,000
28,800,000 288,000,000 316,800,000
93,709,000 937,090,000 1,031,799,000
(2-1600) (1-1500) (2-1200)
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET
Invoice POS
Date Description ACCOUNTS
No. REF
RECEIVABLE
Des 6 F12-1 Maulana Komputer 245,800,000
18 F12-2 Ilham Komputer 190,100,000
27 F12-3 Akbar Komputer 470,250,000

906,150,000
(1-1300)
RA
JUALAN
BER 2016

CREDIT
FREIGHT PPN
SALES
COLLECTED Outcome
223,000,000 500,000 22,300,000
171,000,000 2,000,000 17,100,000
427,500,000 42,750,000

821,500,000 2,500,000 82,150,000

(4-1100) (4-1400) (2-1500)
 JURNAL UMUM
BULAN DESEMBER 2016
Hal 1
Date NO. BUKTI Description POS REF DEBET CREDIT

Des 6 F12-1 Cost of goods Sold 190,500,000

Merchandise Inventory 190,500,000
(Maulana Computer)
7 NK 12-1 Sales Retur 52,000,000
PPN Outcome 5,200,000
Account Receivable 57,200,000
(Maulana Computer)
Merchandise Inventory 44,500,000
Cost of goods sold 44,500,000
(Maulana Computer)
11 Accounts Payable 45,100,000
Merchandise Inventory 41,000,000
PPN Income 4,100,000
(PT Putri)
13 Cost of goods Sold 180,000,000
Merchandise Inventory 180,000,000
(Penjualan Tunai)
18 Cost of goods Sold 146,000,000
Merchandise Inventory 146,000,000
(Ilham Computer)
27 Cost of goods Sold 368,465,000
Merchandise Inventory 368,465,000
(Akbar Computer)
1,031,765,000 1,031,765,000
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

IN Out
Date Invoice NO Description
Quantity Price Amount Quantity Price

KARTU PERSEDIAAN BULAN DESEMBER 2016

NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

In Out
Date Invoice No Description
Quantity Price Amount Quantity Price
EMBER 2016
RANG : PortegeM300

Out Balance
Amount Quantity Price Amount

DESEMBER 2016
RANG : Satellite-M30

Out Balance
Amount Quantity Price Amount
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 34,100,000

3 JKM 34,100,000 -

18 JPj 190,100,000 190,100,000

Nama : Maulana Computer Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 28,600,000

6 JPj 245,800,000 274,400,000

7 JU 57,200,000 217,200,000

12 JKM 188,100,000 29,100,000

14 JKM 28,600,000 500,000

Nama : Akbar Computer Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 23,100,000

25 JKM 23,100,000 -

27 JPj 470,250,000 470,250,000

Nama : Maulida Computer Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit

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

Nama : PT Tiara Kode : S001

 Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 23,100,000

9 JPK 23,100,000 -

22 JPb 410,399,000 410,399,000

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 17,600,000

29 JPb 316,800,000 334,400,000

23 JPK 17,600,000 316,800,000

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
Des 1 Saldo Awal 28,600,000

6 JPK 28,600,000 -

10 JPb 304,600,000 304,600,000

11 JU 45,100,000 259,500,000

18 JPK 258,500,000 1,000,000

 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 54,765,625
31 JKM 506,190,000 560,955,625
31 JPK 357,040,000 203,915,625
31 AJP 4,800,000

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 10,000,000

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 85,800,000
31 JPj 906,150,000 991,950,000
31 JU 57,200,000 934,750,000
31 JKM 273,900,000 660,850,000

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 12,800,000
31 JKM 6,000,000 18,800,000

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 520,000,000
31 JPb 937,090,000 1,457,090,000
31 JU 925,965,000 531,125,000
31 JU 44,500,000 575,625,000
Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 9,000,000
31 JPK 1,000,000 10,000,000
31 AJP 3,500,000 6,500,000

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 17,500,000
31 AJP 1,500,000

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 22,500,000
31 AJP 2,500,000 20,000,000

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 22,800,000
31 JPK 3,300,000 26,100,000

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 16,250,000
31 AJP 203,125 16,453,125
Nama : ACCOUNT PAYABLE Nomor : 2-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 69,300,000
31 JPb 1,031,799,000 1,101,099,000
31 JU 45,100,000 1,055,999,000
31 JPK 327,800,000 728,199,000

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 3,900,000
31 JPK 3,900,000 0
31 AJP 4,250,000 4,250,000
31 AJP 1,200,000 5,450,000

Nama : income tax payable Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 AJP 250,000 250,000

Nama : ppn payable Nomor : 2-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 AJP 7,941,000 7,941,000

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 4,500,000
31 JPJ 82,150,000 86,650,000
31 JU 5,200,000 81,450,000
31 JPK 4,500,000 76,950,000
31 JKM 20,600,000 97,550,000
31 AJP 97,550,000 -
Nama : PPN InCOME Nomor : 2-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 3,000,000
31 JPb 93,709,000 96,709,000
31 JU 4,100,000 92,609,000
31 JPK 3,000,000 89,609,000
31 AJP 89,609,000 -

Nama : Bank BCA Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 300,000,000
31 JPK 15,000,000 285,000,000

Nama : Ruchdiana capital Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 327,200,000
31 CL 26,400,000 300,800,000
31 CL 131347000 432,147,000

Nama : Ruchdiana drawing Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 25,400,000
31 JPK 1,000,000 26,400,000
31 CJ 26,400,000 -

Nama : INCOME SUMMARY Nomor : 3-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 CJ 1544360000 1,544,360,000
31 CJ 1,413,013,000 131,347,000
31 CJ 131,347,000 -

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 503,300,000
31 JPJ 821,500,000 1,324,800,000
31 JKM 206,000,000 1,530,800,000
31 CJ 1,530,800,000 -
Nama : Sales Return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JU 52,000,000 52,000,000
31 CJ 52,000,000 0

Nama : Sales Discount Nomor : 4-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JKM 310,000 310,000
31 CJ 310,000 0

Nama : Freight Collected Nomor : 4-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JPJ 2,500,000 2,500,000
31 CJ 2,500,000 -

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 329,400,000
31 JU 884,965,000 1,214,365,000
31 JU 44,500,000 1,169,865,000
31 CJ 1,169,865,000 -

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 8,800,000
31 JPb 1,000,000 9,800,000
31 CJ 9,800,000 0

Nama : Puchase Discount Nomor : 5-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 JPK 260,000 260,000
31 CJ 260,000 -
Nama : advertising expenses Nomor : 6-1000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 4,400,000
31 CJ 4,400,000 -
Nama : Telephone & Electricity Expense Nomor : 6-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 8,900,000
31 AJP 1,200,000 10,100,000
31 CJ 10,100,000 -

Nama : STORE Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 4,950,000
31 AJP 3,500,000 8,450,000
31 CJ 8,450,000 -

Nama : Bad DebtS Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 31 AJP 14,242,500 14,242,500
31 CJ 14,242,500 -

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 2,234,375
31 AJP 203,125 2,437,500
31 CJ 2,437,500 -

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 14,300,000
31 AJP 1,500,000 15,800,000
31 CJ 15,800,000 0

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 23,300,000
31 AJP 2,500,000 25,800,000
31 CJ 25,800,000 0

Nama : Wages and Salaries EXPENSE Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 36,300,000
31 AJP 4,500,000 40,800,000
31 CJ 40,800,000 -
Nama : Others Operating Expense Nomor : 6-1800
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 9,300,000
31 JPK 800,000 10,100,000
31 CJ 10,100,000 -

Nama : Interest REVENUE Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 5,800,000
31 AJP 5,000,000 10,800,000
31 CJ 10,800,000 0

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 8,800,000
31 JPK 3,000,000 11,800,000
31 CJ 11,800,000 -

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 6,600,000
31 AJP 200,000 6,800,000
31 CJ 6,800,000 -

Nama : income tax expense Nomor : 9-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Des 1 Saldo Awal 15,000,000
31 AJP 15,308,000 30,308,000
31 CP 30,308,000 -
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

C001 Ilham Computer 190,100,000

C002 Maulana Computer 500,000
C003 Akbar Computer 470,250,000
C004 Maulida Computer

Total ……………… 660,850,000

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

S001 PT Tiara 410,399,000

S002 CV Anggita 316,800,000
S003 PT Putri 1,000,000
S004
Total ……………… 728,199,000

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE

T1301C Portage-M300 325,680,000

T7102C Satelit-M30 249,945,000

Total ……………… 575,625,000

 PD MITRA
Neraca Saldo
BULAN 31 DESEMBER 2016
KODE NAMA AKUN DEBET CREDIT
11100 Cash in Bank 203,915,625
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
12100 Equipment at Cost 26,100,000
12110 Equipment Accum Dep 16,250,000
21100 Accounts Payable 728,199,000
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome 97,550,000
21600 PPN Income 89,609,000
22100 Bank BCA Loan 285,000,000
31100 Ruchdiana Capital 327,200,000
31200 Ruchdiana, Drawing 26,400,000
31300 Income Summary
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 Purchases 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 2,234,375
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
KODE NAMA AKUN DEBET CREDIT
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 10,100,000
81100 Interest Revenue 5,800,000
91100 Interest Expense 11,800,000
91200 Bank Service Charge 6,600,000
91300 Income Tax Expense 15,000,000
3,012,359,000 3,012,359,000
 PD MITRA
ADJUSMENT ENTRIES
BULAN 31 DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

Des 31 Cash in Bank
4,800,000
Bank Service Charge
200,000
Interest Revenue
5,000,000

31 Store Supplies Expenses

3,500,000
Store Supplies
3,500,000

Rent Expense
2,500,000
Prepaid Rent `
` 2,500,000

Insurance Expense
1,500,000
Prepaid Insurance
1,500,000

Bad Debt Expense

14,242,500
Allowance for Doubtful Debt
14,242,500

31 Depreciation Expense
203,125
Equipment Accum Dep
203,125

Wages & Salaries

4,500,000
Income Tax Payable
250,000
Expense Payable
4,250,000

Telephone & Electricity expenses

1,200,000
Expense Payable
1,200,000
31 PPN Outcome
97,550,000
PPN Income
89,609,000
PPN Payable
7,941,000

Income Tax Expense

15,308,000
Income Tax Payable
15,308,000
Total
145,503,625 145,503,625
 PD MITRA
WORKSHEET
Desember 2016

Acc. Trial Balance Adjusment Entries Trial Balance After AJP Income Statement Balance Sheet
No Account Name DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11100 Cash in Bank
203,915,625 4,800,000 208,715,625 208,715,625
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
11800 Prepaid Tax
12000 Equipment at Cost
26,100,000 26,100,000 26,100,000
12100 Equipment Accum Dep
16,250,000 203,125 16,453,125 16,453,125
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
15,558,000 15,558,000 15,558,000
21400 PPN Payable
7,941,000 7,941,000 7,941,000
21500 PPN Outcome
97,550,000 97,550,000 -
21600 PPN Income
89,609,000 89,609,000 -
22100 Bank BCA Loan
285,000,000 285,000,000 285,000,000
31100 Ruchdiana Capital
327,200,000 327,200,000 327,200,000
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
41300 Sales Retur
52,000,000 52,000,000 52,000,000
41300 Sales Discount
310,000 310,000 310,000
41400 Freight Colected
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
2,234,375 203,125 2,437,500 2,437,500
61500 Insurance Expense
14,300,000 1,500,000 15,800,000 15,800,000
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
81100 Interest Revenue
5,800,000 5,000,000 10,800,000 10,800,000
91100 Interest Expense
11,800,000 11,800,000 11,800,000
91200 Bank Service Charge
6,600,000 200,000 6,800,000 6,800,000
91300 Income Tax Expense
15,000,000 15,308,000 30,308,000 30,308,000
3,012,359,000 3,012,359,000 145,503,625 145,503,625 2,963,203,625 2,963,203,625 1,413,013,000 1,544,360,000 1,550,190,625 1,418,843,625
NET PROFIT 131,347,000 131,347,000
1,544,360,000 1,544,360,000 1,550,190,625 1,550,190,625
 PD MITRA
PROFIT AND LOSS
BULAN DESEMBER 2016

KETERANGAN
Rp Rp
Revenue
Sales
1,530,800,000
Sales Return
52,000,000
Sales Discount
310,000
Freight Collected
2,500,000
Net Sales
1,480,990,000
Cost Of Goods Sold
Cost Of Goods Sold
1,169,865,000
Freight Paid
9,800,000
Purchases Discount
260,000
COGS
1,179,405,000
Gross Profit
301,585,000
Operating Axpenses
Advertising Expenses
4,400,000
Telephone & Electricity Expenses
10,100,000
Store Supplies Expenses
8,450,000
Bad Debt Expenses
14,242,500
Depreciation Expenses
2,437,500
Insurance Expenses
15,800,000
Rent Expenses
25,800,000
Wages & Salaries
40,800,000
Other Operating Expenses
10,100,000
Total
132,130,000
Operating Net Profit
169,455,000
Other Revenue & Gains
Interst Revenue
10,800,000

Other Expenses & Losses

Interest Expenses 11,800,000

Bank Service Charge 6,800,000
Income Tax Expenses 30,308,000
Total 48,908,000
Net Income 131,347,000
 PD MITRA
CAPITAL STATEMENT
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016 327,200,000

Ruchdiana, Drawing 26,400,000

Profit 131,347,000

Ruchdiana Capital 31 Des 2016 432,147,000

 PD MITRA
BALANCE SHEET
BULAN DESEMBER 2016

AKTIVA
PERKIRAAN JUMLAH
Cash in Bank
208,715,625
Petty Cash
10,000,000
Accounts Receivable
660,850,000
Allowance for Doubtful Debt
33,042,500

627,807,500
Merchandise Inventory
575,625,000
Store Supplies
6,500,000
Prepaid Insurance
16,000,000
Prepaid Rent
20,000,000
Prepaid Tax

Equipment at Cost
26,100,000
Equipment Accum Dep
16,453,125

9,646,875

TOTAL AKTIVA 1,474,295,000

 PD MITRA
BALANCE SHEET
BULAN DESEMBER 2016

PASSIVA
PERKIRAAN JUMLAH
Accounts Payable
728,199,000
Expense Payable
5,450,000
Income Tax Payable
15,558,000
PPN Payable
7,941,000
PPN Outcome

PPN Income

Bank BCA Loan

285,000,000
Ruchdiana Capital
432,147,000

TOTAL PASSIVA 1,474,295,000

 PD MITRA
CASH FLOW
BULAN DESEMBER 2016

Saldo Awal Cash In Bank 54,765,625

saldo Awal Petty Cash 10,000,000
Kas & Setara Kas Awal Periode 30 Nopember 2016 64,765,625
Aktifitas Operasi
A. Masuk
Account Receivable 273,590,000
Allowance for Doubtful Debt 6,000,000
Sales 226,600,000
Interest Revenue 5,000,000
511,190,000
B. Keluar
Bank Service Charges 200,000
Expenses Payable 3,900,000
Account Payable 327,540,000
Setoran Pajak 1,500,000
Store Supplies 1,000,000
Ruchdiana Drawing 1,000,000
Other Operating 800,000
335,940,000
Aktifitas Pendanaan
A. Masuk
B. Keluar
Bank BCA Loan 18,000,000
18,000,000
Aktifitas Investasi
A. Masuk
B. Keluar
Pembelian Peralatan 3,300,000
3,300,000
218,715,625
Saldo Akhir Cash In Bank 208,715,625
Saldo Petty Cash 10,000,000
218,715,625
Kas dan Setara Kas Pada Akhir Periode 31 Desember 2015 -
 PD MITRA
CLOSING ENTRIES
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

Des 31 Sales
1,530,800,000
Freight Colected
2,500,000
Purchases Discount
260,000
Interest Revenue
10,800,000
Income Summary
1,544,360,000

Income Summary
1,413,013,000
Sales Retur
52,000,000
Sales Discount
310,000
Cost of goods Sold
1,169,865,000
Freight Paid
9,800,000
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
2,437,500
Insurance Expense
15,800,000
Rent Expense
25,800,000
Wages & Salaries
40,800,000
Other Operating Expense
10,100,000
Interest Expense
11,800,000
Bank Service Charge
6,800,000
Income Tax Expense
30,308,000

income Summary
131,347,000
Ruchdiana Capital
131,347,000
Ruchdiana Capital
26,400,000
Ruchdiana, Drawing
26,400,000
TOTAL
3,115,120,000 3,115,120,000
 PD MITRA
POST CLOSING TRIAL BALANCE
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank
208,715,625
11200 Petty Cash
10,000,000
11300 Accounts Receivable
660,850,000
11400 Allowance for Doubtful Debt
33,042,500
11500 Merchandise Inventory
575,625,000
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
16,453,125
21100 Accounts Payable
728,199,000
21200 Expense Payable
5,450,000
21300 Income Tax Payable
15,558,000
21400 PPN Payable
7,941,000
21500 PPN Outcome

21600 PPN Income

22100 Bank BCA Loan
285,000,000
31100 Ruchdiana Capital
432,147,000
31200 Ruchdiana, Drawing
TOTAL
1,523,790,625 1,523,790,625