LEMBAR KERJA

LEMBAR KERJA
MENGELOLA BUKU BESAR
MENGELOLA BUKU BESAR

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)
PRAKTEK AKUNTANSI KEUANGAN
(MANUAL)

PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Galaxy Elektronik
Date

Description

S001
Ref

Debit

Planet Elektronik
Date

Description

Balance
Debit

Credit

S002
Ref

Debit

Jaya Elektronik
Date

Credit

Credit

Balance
Debit

Credit

S003
Description

Ref

Debit

Credit

PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG

Balance
Debit

Credit

DESEMBER 2015
Toko Karya Sejati
Date

Description

C001
Ref

Debit

Toko Citra
Date

Description

Ref

Debit

Debit

Credit

Credit

Balance
Debit

Credit

C003
Description

Ref

Debit

Toko Persada
Date

Balance

C002

Toko Indah
Date

Credit

Credit

Balance
Debit

Credit

C004
Description

Ref

Debit

Credit

Balance
Debit

Credit

PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank

1-1100

Date

Description

Ref

Debit

Petty Cash
Date

Description

Ref

Debit

Debit

Credit

Description

Description

Credit

Balance
Debit

Credit

1-1300
Ref

Debit

Allowance for Doubtful Debt

Date

Balance

1-1200

Accounts Receivable
Date

Credit

Credit

Balance
Debit

Credit

1-1400
Ref

Debit

Credit

Balance
Debit

Credit

Merchandise Inventory
Date

Description

1-1500
Ref

Debit

Store Supplies
Date

Balance
Debit

Credit

1-1600
Description

Ref

Debit

Prepaid Rent
Date

Credit

Credit

Balance
Debit

Credit

1-1700
Description

Ref

Debit

Credit

Balance
Debit

Credit

Prepaid Insurance
Date

Description

1-1800
Ref

Debit

Prepaid Income Tax

Date

Description

Balance
Debit

Credit

1-1900
Ref

Debit

Stock Investment
Date

Credit

Credit

Balance
Debit

Credit

1-2100
Description

Ref

Debit

Credit

Balance
Debit

Credit

Land
Date

1-3100
Description

Ref

Debit

Building At Cost
Date

Balance
Debit

Credit

1-3200
Description

Ref

Debit

Description

Credit

Balance
Debit

Credit

1-3300

Building Accumulated Depr.

Date

Credit

Ref

Debit

Credit

Balance
Debit

Credit

Vehicle At Cost
Date

1-3400
Description

Ref

Debit

Vehicle Accumulated Depr.

Date

Description

Balance
Debit

Credit

1-3500
Ref

Debit

Equipment
Date

Credit

Credit

Balance
Debit

Credit

1-3600
Description

Equipment Accumulated Depr.

Ref

Debit

Credit

1-3700

Balance
Debit

Credit

Date

Description

Ref

Debit

Credit Card
Date

Balance
Debit

Credit

2-1100
Description

Ref

Debit

Account Payable
Date

Credit

Credit

Balance
Debit

Credit

2-1200
Description

Accrued Expense
Date
Description

Ref

Ref

Debit

Credit

Debit

2-1300
Credit

Balance
Debit

Credit

Balance

Debit

Income Tax Payable

Date

Description

2-1400
Ref

Debit

PPN Payable
Date

Credit

Balance
Debit

Credit

2-1500
Description

Ref

Debit

PPN Outcome
Date

Credit

Credit

Balance
Debit

Credit

2-1600
Description

Ref

Debit

Credit

Balance
Debit

Credit

PPN Income
Date

2-1700
Description

Ref

Debit

Dividend Payable
Date

Balance
Debit

Credit

2-1800
Description

Ref

Debit

Bank Mandiri Loan

Date

Credit

Description

Credit

Balance
Debit

Credit

2-2100
Ref

Debit

Credit

Balance
Debit

Credit

Common Stock
Date

3-1100
Description

Ref

Debit

Retained Earnings
Date

Description

Description

Balance
Debit

Credit

3-1200
Ref

Debit

Income Summary
Date

Credit

Credit

Balance
Debit

Credit

3-1300
Ref

Debit

Credit

Balance
Debit

Credit

Sales of Merchandise
Date

Description

4-1100
Ref

Debit

Freight Collected
Date

Balance
Debit

Credit

4-1200
Description

Ref

Debit

Sales Discount
Date

Credit

Credit

Balance
Debit

Credit

4-1300
Description

Ref

Debit

Credit

Balance
Debit

Credit

Sales Return
Date

4-1400
Description

Ref

Debit

Cost of Goods Sold

Date

Description

Balance
Debit

Credit

5-1100
Ref

Debit

Freight Paid
Date

Credit

Credit

Balance
Debit

Credit

5-1200
Description

Ref

Debit

Credit

Balance
Debit

Credit

Advertising Expenses
Date

Description

6-1100
Ref

Debit

Telephone, Water, and Electricity

Expenses
Date

Description

Balance
Debit

Credit

6-1200
Ref

Debit

Rent Expenses
Date

Credit

Credit

Balance
Debit

Credit

6-1300
Description

Ref

Debit

Credit

Balance
Debit

Credit

Store Supplies Expenses

Date

Description

6-1400
Ref

Debit

Maintenance and Repair

Expenses
Date

Description

Description

Depreciation Expenses
Date
Description

Balance
Debit

Credit

6-1500
Ref

Debit

Bad Debt Expenses

Date

Credit

Credit

Balance
Debit

Credit

6-1600
Ref

Ref

Debit

Credit

Debit

6-1700
Credit

Balance
Debit

Credit

Balance

Debit

Insurance Expenses
Date

Description

6-1800
Ref

Debit

Wages & Salaries Expenses

Date

Description

Credit

Balance
Debit

Credit

6-1900
Ref

Debit

Interest Income
Date

Credit

Credit

Balance
Debit

Credit

8-1100
Description

Ref

Debit

Credit

Balance
Debit

Credit

Dividen Income
Date

8-1200
Description

Ref

Debit

Late Fees Collected

Date

Description

Balance
Debit

Credit

8-1300
Ref

Debit

Interest Expenses
Date

Credit

Credit

Balance
Debit

Credit

9-1100
Description

Ref

Debit

Credit

Balance
Debit

Credit

Bank Service Charge

Date

Description

9-1200
Ref

Debit

Income Tax Expenses

Date

Description

Description

Balance
Debit

Credit

9-1300
Ref

Debit

Gain/Loss Sales Vehicle

Date

Credit

Credit

Balance
Debit

Credit

9-1400
Ref

Debit

Credit

Balance
Debit

Credit

Miscellalneous Expenses
Date

Description

9-1500
Ref

Debit

Late Fee Expenses

Date

Description

Credit

Balance
Debit

Credit

9-1600
Ref

Debit

Credit

Balance
Debit

Credit

PT PRIMA ELEKTRONIK
NERACA SALDO
31 DESEMBER 2015
No. Account

Name Account

Debit

Credit

PT PRIMA ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
No.

Nama

No. Faktur

Tanggal

Jumlah

PT PRIMA ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
No.

Nama

No. Faktur

Tanggal

Jumlah