PD MITRA

Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET

11100 Cash in Bank 40,500,000

11200 Petty Cash 10,000,000
11300 Accounts Receivable 85,800,000
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory 520,000,000
11600 Store Supplies 9,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11900 Prepaid Tax -
12000 Equipment at Cost 22,800,000
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income 3,000,000
22100 Bank BCA Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing 25,400,000
41100 Sales
41200 Sales Retur
41300 Sales Discount
41400 Freight Collected
51100 Cost of goods Sold 329,400,000
51200 Freight Paid 8,800,000
51300 Purchase Discount
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 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 9,300,000
71100 Interest Revenue
81100 Interest Expense 8,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
1,243,050,000
CREDIT

12,800,000

16,500,000
69,300,000
3,900,000

4,500,000

300,000,000
326,950,000

503,300,000
 5,800,000

1,243,050,000
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
Invoine Pos
Date Description Account Receivable Cost Of Goods Sold Freight Collected
No Ref Sales (Rp)
(Rp) (Rp) (Rp)

2016
Des 6 F12-1 Maulana Computer √ 245,800,000 190,500,000 223,000,000 500,000
18 F12-2 Ilham Computer √ 190,100,000 146,000,000 171,000,000 2,000,000
27 F12-3 Akbar Computer √ 470,250,000 366,240,000 427,500,000 -

Total 906,150,000.00 702,740,000.00 821,500,000.00 2,500,000.00

Account Number 1-1300 5-1100 4-1100 4-1400

CREDIT
PPN Outcome Merchandise Inventory
(Rp) (Rp)

22,300,000 190,500,000
17,100,000 146,000,000
42,750,000 366,240,000

82,150,000.00 702,740,000.00
2-1500 1-1500
 PD MITRA
JURNAL PENERIMAAN KAS
Bulan : Desember 2016

DEBET CREDIT
Pos
Tanggal Invoice No Description
Ref Cash In Bank PPN Outcome Sales Discount Account Receivable
(Rp) (Rp) (Rp) (Rp)
2016
Des 3 BKM12-1 Ilham Computer √ 33,790,000 310,000 34,100,000
12 BKM12-2 Maulana Computer √ 188,600,000 188,600,000
13 KN01 Penjualan Tunai 226,600,000

14 BKM12-3 Maulana Computer √ 28,600,000 28,600,000

20 BKM12-4 Maulida Computer 6,000,000
25 BKM12-5 Akbar Computer √ 23,100,000 23,100,000

Total 506,690,000 310,000 274,400,000

Account Number 1-1100 4-1300 1-1300
 CREDIT
OTHERS
Account Name No.Acc Amount (Rp)

Sales 4-1100 206,000,000

PPN Outcome 2-1500 20,600,000

Allowance For Doubtful Debt 1-1400 6,000,000

232,600,000
√
 PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET CREDIT
Invoice
Date Description Pos Ref Freight Paid Merchandise Inventory Account Payable
No PPN Income (Rp)
(Rp) (Rp) (Rp)
2016
Des 10 F05 PT.PUTRI √ 1,000,000 27,600,000 276,000,000 304,600,000
22 A17 PT.Tiara √ 37,309,000 373,090,000 410,399,000
29 G11 CV.ANGGITA √ 28,800,000 288,000,000 316,800,000

Total 1,000,000 93,709,000 937,090,000 1,031,799,000

5-1200 2-1600 1-1500 2-1100
Account Number
 PD MITRA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET
Check Pos OTHERS
Date Invoice No Description
Number Ref Account Payable
(Rp) Account
Account Name Amount (Rp)
Number
2016
Des 1 BKK12-1 Karyawan PD Mitra CP12-1 Expense Payable 2-1200 3,000,000
1 BKK12-2 Toko Hejo CP12-2 Equipment at Cost 1-2100 3,300,000
6 BKK12-3 PT.PUTRI CP12-3 √ 28,600,000
9 BKK12-4 PT.TIARA CP12-4 √ 23,100,000
15 BKK12-5 Kas Negara CP12-5 PPN Outcome 2-1500 4,500,000
18 BKK12-6 PT.PUTRI CP12-6 √ 259,500,000
23 BKK12-7 CV ANGGITA CP12-7 √ 17,600,000
30 BKK12-8 Pemegang Kas Kecil CP12-8 Petty Cash 1-1200 3,700,000
30 BKK12-9 Bank BCA CP12-9 Bank BCA Loan 2-2100 15,000,000
Interest Expense 8-1100 3,000,000

Total 328,800,000 32,500,000

Account Number 2-1100 √
 CREDIT

Purchase PPN Income Cash In Bank

Discount (Rp) (Rp) (Rp)

3,000,000
3,300,000

260,000 28,340,000
23,100,000
3,000,000 1,500,000
259,500,000
17,600,000
3,700,000

18,000,000

260,000 3,000,000 358,040,000

5-1300 2-1600 1-1100
 PD MITRA
JURNAL UMUM
BULAN DESEMBER 2016
Hal 1
DEBET CREDIT
Date No.Doc Description Pos Ref
Rp Rp
2016
Des 7 NK12-1 Sales Retur 4-1300 52,000,000
PPN Outcome 2-1500 5,200,000
Account Receivable 1-1300 57,200,000

Merchandise Inventory 1-1500 44,500,000

Cost Of Goods Sold 5-1100 44,500,000
(Maulana Computer )

11 NK-1 Account Payable 2-1100 45,100,000

Merchandise Inventory 1-1500 41,000,000
PPN Income 2-1600 4,100,000
( PT.Putri)

13 KN01 Cost Of Goods Sold 5-1100 180,000,000

Merchandise Inventory 1-1500 180,000,000
(Penjualan Tunai)

326,800,000 326,800,000
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
Date No.Doc Description Account
Account Name Amount (Rp) Petty Cash (Rp)
Number
2016
Des 4 V12-1 Kantor PLN dan Telkom Expense Payable 2-1200 900,000 900,000
9 V12-2 Toko Alfa Niaga Store Supplies 1-1600 1,000,000 1,000,000

17 V12-3 Bp.Ruchdiana Ruchdiana Drawing 3-1200 1,000,000 1,000,000

26 V12-4 Bp. Rochiman Other Operating Expense 6-1800 800,000 800,000

Total 3,700,000 3,700,000

Account Number √ 1-1200
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

REKENING YANG DIDEBE

TANGGAL NO. BUKTI KETERANGAN PENERIMAAN PENGELUARAN
Store Supplies (Rp)

2016

Des 1 Pembentukan Dana Kas Kecil 10,000,000

4 V12-2 Kantor PLN dan Telkom 900,000

9 V12-3 Toko Alfa Niaga 1,000,000 1,000,000

17 V12-4 Keperluan Pribadi 1,000,000

26 V12-5 Rochiman 800,000

Total Pengeluaran 3,700,000

Saldo 6,300,000

30 BKK12-8 Pengisian Kembali Kas Kecil 3,700,000

Total 10,000,000
REKENING YANG DIDEBET
OTHER

Acc Name Amount (Rp)

Expense Payable 900,000

Ruchdiana Drawing 1,000,000

Other Op Expense 800,000

 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

Invoice In Out Ba
Date Description
No Qty Price Amount Qty Price Amount Qty

2016
Des 1 Saldo Awal 20

6 F12-1 Penjualan 8 16,000,000 128,000,000 12

7 NK12-1 Retur Penjualan -2 16,000,000 (32,000,000) 14

10 F05 Pembelian 11 16,000,000 176,000,000 14

11

11 NK-1 Retur Pembelian -1 16,000,000 (16,000,000) 14

10

13 KN01 Penjualan 5 16,000,000 80,000,000 9

10

18 F12-2 Penjualan 6 16,000,000 96,000,000 3

10

22 A17 Pembelian 12 16,350,000 196,200,000 3

10
12
27 F12-3 Penjualan 3 16,000,000 48,000,000
10 16,000,000 160,000,000
2 16,350,000 32,700,000 10

29 G11 Pembelian 10 16,400,000 164,000,000 10

10
 KARTU PERSEDIAAN BULAN DESEMBER 2016
NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

Invoice In Out Ba
Date Description
No Qty Price Amount Qty Price Amount Qty
2016
Des 1 Saldo Awal 16

6 F12-1 Penjualan 5 12,500,000 62,500,000 11

7 NK12-1 Retur Penjualan -1 12,500,000 (12,500,000) 12

10 F05 Pembelian 8 12,500,000 100,000,000 12

8

11 NK-1 Retur Pembelian -2 12,500,000 (25,000,000) 12

6

13 KN01 Penjualan 8 12,500,000 100,000,000 4

6

18 F12-2 Penjualan 4 12,500,000 50,000,000 -

6

22 A17 Pembelian 14 12,635,000 176,890,000 6

14
27 F12-3 Penjualan 6 12,500,000 75,000,000
4 12,635,000 50,540,000 10

29 G11 Pembelian 10 12,400,000 124,000,000 10

10
 Balance
Price Amount

16,000,000 320,000,000

16,000,000 192,000,000

16,000,000 224,000,000

16,000,000 224,000,000
16,000,000 176,000,000

16,000,000 224,000,000
16,000,000 160,000,000

16,000,000 144,000,000
16,000,000 160,000,000

16,000,000 48,000,000
16,000,000 160,000,000

16,000,000 48,000,000
16,000,000 160,000,000
16,350,000 196,200,000
16,350,000 163,500,000

16,350,000 163,500,000
16,400,000 164,000,000
 Balance
Price Amount

12,500,000 200,000,000

12,500,000 137,500,000

12,500,000 150,000,000

12,500,000 150,000,000
12,500,000 100,000,000

12,500,000 150,000,000
12,500,000 75,000,000

12,500,000 50,000,000
12,500,000 75,000,000

- -
12,500,000 75,000,000

12,500,000 75,000,000
12,635,000 176,890,000
12,635,000 126,350,000

12,635,000 126,350,000
12,400,000 124,000,000
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
3 Jurnal Penerimaan Kas JKM 34,100,000
18 Jurnal Penjualan JPN 190,100,000

Nama : Maulana Computer

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
6 Jurnal Penjualan JPN 245,800,000
7 Jurnal umum JU 57,200,000
12 Jurnal Penerimaan Kas JKM 188,600,000
14 Jurnal Penerimaan Kas JKM 28,600,000

Nama : Akbar Computer

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
25 Jurnal Penerimaan Kas JKM 23,100,000
27 Jurnal Penjualan JPN 470,250,000
Nama : Maulida Computer

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
9 Jurnal Pengeluaran Kas JKK 23,100,000
22 Jurnal Pembelian JPB 410,399,000

Nama : CV Anggita

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
23 Jurnal Pengeluaran Kas JKK 17,600,000
29 Jurnal Pembelian JPB 316,800,000

Nama : PT Putri

Date Description Ref Debit Credit

2016
Des 1 Saldo Awal √
6 Jurnal Pengeluaran Kas JKK 28,600,000
10 Jurnal Pembelian JPB 304,600,000
11 Jurnal Umum JU 45,100,000
18 Jurnal Pengeluaran Kas JKK 259,500,000
NT RECEIVABLE
16

Kode : C001
Balance
Debit Credit

34,100,000
-
190,100,000

Kode : C002
Balance
Debit Credit

28,600,000
274,400,000
217,200,000
28,600,000
-

Kode : C003
Balance
Debit Credit

23,100,000
-
470,250,000
Kode : C004
Balance
Debit Credit
 UNT PAYABLE
16

Kode : S001

Balance
Debit Credit

23,100,000
-
410,399,000

Kode : S002

Balance
Debit Credit

17,600,000
-
316,800,000

Kode : S003

Balance
Debit Credit

28,600,000
-
304,600,000
259,500,000
-
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

1 Ilham Computer 190,100,000

2 Maulana Computer -
3 Akbar Computer 470,250,000
4 Maulida Computer -

Total ……………… 660,350,000

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

1 PT.TIARA 410,399,000
2 CV ANGGITA 316,800,000
3 PT.PUTRI -

Total ……………… 727,199,000

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE
T1301C Portege M300 327,500,000
T7102C Satelite M30 250,350,000

Total ……………… 577,850,000

 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal penerimaan Kas JKM 506,690,000
31 Jurnal Pengeluaran Kas JKK 358,040,000
31 Jurnal Penyesuaian JU 4,800,000

Nama : Petty Cash

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 3,700,000
31 Jurnal Kas Kecil JKKC 3,700,000

Nama : Account Receivable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penjualan JPN 906,150,000.00
31 Jurnal Penerimaan Kas JKM 274,400,000
31 Jurnal Umum JU 57,200,000

Nama : Allowance of DoubTful Debt

POS DEBIT KREDIT

DATE DESCRIPTION
REF
 POS DEBIT KREDIT
DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penerimaan Kas JKM 6,000,000
31 Jurnal Penyesuaian JU 14,217,500
Nama : Merchandise Inventory

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penjualan JPN 702,740,000.00
31 Jurnal Pembelian JPB 937,090,000
31 Jurnal umum JU 44,500,000
31 Jurnal Umum JU 41,000,000
31 Jurnal umum JU 180,000,000

Nama : STORE SUPPLIES

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Kas Kecil JKKC 1,000,000
31 Jurnal Penyesuaian JU 3,500,000

Nama : Prepaid Insurance

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 1,500,000

Nama : Prepaid Rent

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
 31 Jurnal Penyesuaian JU 2,500,000

Nama : Prepaid TAX

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
Nama : EQUIPMENT AT COST

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 3,300,000

Nama : EQUIPMENT ACCUM DEP

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 700,000

Nama : ACCOUNT PAYABLE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pembelian JPB 1,031,799,000
31 Jurnal pengeluaran Kas JKK 328,800,000
31 Jurnal umum JU 45,100,000

Nama : EXPENSE PAYABLE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 3,000,000
31 Jurnal Kas Kecil JKKC 900,000
31 Jurnal Penyesuaian JU 4,250,000
 31 Jurnal Penyesuaian JU 1,200,000

Nama : income tax payable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 250,000
31 Jurnal Penyesuaian JU 14,784,900
Nama : ppn payable

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 7,941,000

Nama : ppn outcome

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal pengeluaran Kas JKK 4,500,000
31 Jurnal penjualan JPN 82,150,000
31 Jurnal Penerimaan Kas JKM 20,600,000
31 Jurnal Umum JU 5,200,000
31 Jurnal Penyesuaian JU 97,550,000

Nama : PPN InCOME

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 3,000,000
31 Jurnal Pembelian JPB 93,709,000
31 Jurnal Umum JU 4,100,000
31 Jurnal Penyesuaian JU 89,609,000

Nama : Bank BCA Loan

POS DEBIT KREDIT

DATE DESCRIPTION
REF
 POS
DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran kas JKK 15,000,000
Nama : Ruchdiana capital

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penutup JU 119,357,600
31 Jurnal Penutup JU 26,400,000

Nama : Ruchdiana drawing

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal kas Kecil JKKC 1,000,000
31 Jurnal Penutup JU 26,400,000

Nama : INCOME SUMMARY

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penutup JU 1,544,360,000
31 Jurnal Penutup JU 1,425,002,400
31 Jurnal Penutup JU 119,357,600

Nama : Sales

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penjualan JPN 821,500,000
31 Jurnal Penerimaan Kas JKM 206,000,000
31 Jurnal Penutup JU 1,530,800,000
Nama : Sales Return

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jrnal Umum JU 52,000,000
31 Jurnal Penutup JU 52,000,000

Nama : Sales Discount

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penerimaan Kas JKM 310,000
31 Jurnal Penutup JU 310,000

Nama : Freight Collected

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal penjualan JPN 2,500,000.00
31 Jurnal Penutup JU 2,500,000

Nama : COST OF GOODS SOLD

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penjualan JPN 702,740,000
31 Jurnal umum JU 44,500,000
 31 Jurnal Umum JU 180,000,000
31 Jurnal Penutup JU 1,167,640,000

Nama : freight paid

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pembelian JPB 1,000,000
31 Jurnal Penutup JU 9,800,000
Nama : Puchase Discount

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 260,000
31 Jurnal penutup JU 260,000

Nama : advertising expenses

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penutup JU 4,400,000

Nama : Telephone & Electricity Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 1,200,000
31 Jurnal Penutup JU 10,100,000

Nama : STORE Supplies Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyssuaian JU 3,500,000
31 Jurnal Penutup JU 8,450,000
Nama : Bad DebtS Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 14,217,500
31 Jurnal Penutup JU 14,217,500
Nama : Depreciation Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 700,000
31 Jurnal PENUTUP ju 17,200,000

Nama : Insurance Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 1,500,000
31 Jurnal Penyesuaian JU 15,800,000

Nama : Rent Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 2,500,000
31 Jurnal Penutup JU 25,800,000

Nama : Wages and Salaries EXPENSE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 4,500,000
 31 Jurnal penutup JU 40,800,000

Nama : Others Operating Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Kas Kecil JKKC 800,000
31 Jurnal Penutup JU 10,100,000
Nama : Interest REVENUE

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 5,000,000
31 Jurnal penutup JU 10,800,000

Nama : Interest Expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Pengeluaran Kas JKK 3,000,000
31 Jurnal Penutup JU 11,800,000

Nama : Bank Service Charge

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal penyesuaian JU 200,000
31 Jurnal Penutup JU 6,800,000

Nama : income tax expense

POS DEBIT KREDIT

DATE DESCRIPTION
REF
Rp Rp
2016
Des 1 Saldo Awal √
31 Jurnal Penyesuaian JU 14,784,900
31 Jurnal Penutup JU 29,784,900
 Nomor : 1-1100
BALANCE
DEBIT KREDIT
Rp Rp

40,500,000
547,190,000
189,150,000
193,950,000

Nomor : 1-1200
BALANCE
DEBIT KREDIT
Rp Rp

10,000,000
13,700,000
10,000,000

Nomor : 1-1300
BALANCE
DEBIT KREDIT
Rp Rp

85,800,000
991,950,000
717,550,000
660,350,000

Nomor : 1-1400
BALANCE
DEBIT KREDIT
Rp Rp

12,800,000
18,800,000
33,017,500
 Nomor : 1-1500
BALANCE
DEBIT KREDIT
Rp Rp

520,000,000
182,740,000.00
754,350,000
798,850,000
757,850,000
577,850,000

Nomor : 1-1600

BALANCE
DEBIT KREDIT
Rp Rp

9,000,000
10,000,000
6,500,000

Nomor : 1-1700
BALANCE
DEBIT KREDIT
Rp Rp

17,500,000
16,000,000

Nomor : 1-1800
BALANCE
DEBIT KREDIT
Rp Rp

22,500,000
20,000,000

Nomor : 1-1900
BALANCE
DEBIT KREDIT
Rp Rp
 Nomor : 1-2100
BALANCE
DEBIT KREDIT
Rp Rp

22,800,000
26,100,000

Nomor : 1-2110
BALANCE
DEBIT KREDIT
Rp Rp

16,500,000
17,200,000

Nomor : 2-1100
BALANCE
DEBIT KREDIT
Rp Rp

69,300,000
1,101,099,000
772,299,000
727,199,000

Nomor : 2-1200
BALANCE
DEBIT KREDIT
Rp Rp

3,900,000
900,000
0
4,250,000
 5,450,000

Nomor : 2-1300
BALANCE
DEBIT KREDIT
Rp Rp

0
250,000
15,034,900
 Nomor : 2-1400
BALANCE
DEBIT KREDIT
Rp Rp

0
7,941,000

Nomor : 2-1500
BALANCE
DEBIT KREDIT
Rp Rp

4,500,000
0
82,150,000
102,750,000
97,550,000
0

Nomor : 2-1600
BALANCE
DEBIT KREDIT
Rp Rp

3,000,000
0
93,709,000
89,609,000
0

Nomor : 2-2100
BALANCE
DEBIT KREDIT
Rp Rp

300,000,000
285,000,000
 Nomor : 3-1100
BALANCE
DEBIT KREDIT
Rp Rp

326,950,000
446,307,600
419,907,600

Nomor : 3-1200
BALANCE
DEBIT KREDIT
Rp Rp

25,400,000
26,400,000
-

Nomor : 3-1400
BALANCE
DEBIT KREDIT
Rp Rp

1,544,360,000
119,357,600
-

Nomor : 4-1100
BALANCE
DEBIT KREDIT
Rp Rp

503,300,000
1,324,800,000
1,530,800,000
-
 Nomor : 4-1200
BALANCE
DEBIT KREDIT
Rp Rp

0
52,000,000
0

Nomor : 4-1300
BALANCE
DEBIT KREDIT
Rp Rp

0
310,000
0

Nomor : 4-1400
BALANCE
DEBIT KREDIT
Rp Rp

-
2,500,000
-

Nomor : 5-1100
BALANCE
DEBIT KREDIT
Rp Rp

329,400,000
1,032,140,000
987,640,000
1,167,640,000
0

Nomor : 5-1200
BALANCE
DEBIT KREDIT
Rp Rp

8,800,000
9,800,000
0
 Nomor : 5-1300
BALANCE
DEBIT KREDIT
Rp Rp

-
260,000
-

Nomor : 6-1000
BALANCE
DEBIT KREDIT
Rp Rp

4,400,000
-

Nomor : 6-1100
BALANCE
DEBIT KREDIT
Rp Rp

8,900,000
10,100,000
-

Nomor : 6-1200
BALANCE
DEBIT KREDIT
Rp Rp

4,950,000
8,450,000
-
 Nomor : 6-1300
BALANCE
DEBIT KREDIT
Rp Rp

0
14,217,500
-
 Nomor : 6-1400
BALANCE
DEBIT KREDIT
Rp Rp

16,500,000
17,200,000
-

Nomor : 6-1500
BALANCE
DEBIT KREDIT
Rp Rp

14,300,000
15,800,000
0

Nomor : 6-1600
BALANCE
DEBIT KREDIT
Rp Rp

23,300,000
25,800,000
0

Nomor : 6-1700
BALANCE
DEBIT KREDIT
Rp Rp

36,300,000
40,800,000
 -

Nomor : 6-1800
BALANCE
DEBIT KREDIT
Rp Rp

9,300,000
10,100,000
-
 Nomor : 7-1100

BALANCE
DEBIT KREDIT
Rp Rp

5,800,000
10,800,000
0

Nomor : 8-1100

BALANCE
DEBIT KREDIT
Rp Rp

8,800,000
11,800,000
0

Nomor : 8-1200
BALANCE
DEBIT KREDIT
Rp Rp

6,600,000
6,800,000
-

Nomor : 8-1300
BALANCE
DEBIT KREDIT
Rp Rp
15,000,000
29,784,900
-
 PD MITRA
Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 189,150,000

11200 Petty Cash 10,000,000
11300 Accounts Receivable 660,350,000
11400 Allowance for Doubtful Debt 18,800,000
11500 Merchandise Inventory 577,850,000
11600 Store Supplies 10,000,000
11700 Prepaid Insurance 17,500,000
11800 Prepaid Rent 22,500,000
11900 Prepaid Tax -
12000 Equipment at Cost 26,100,000
12100 Equipment Accum Dep 16,500,000
21100 Accounts Payable 727,199,000
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 326,950,000
31200 Ruchdiana, Drawing 26,400,000
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 1,167,640,000
51200 Freight Paid 9,800,000
51300 Purchase 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 16,500,000
61500 Insurance Expense 14,300,000
61600 Rent Expense 23,300,000
61700 Wages & Salaries 36,300,000
61800 Other Operating Expense 10,100,000
KODE NAMA AKUN DEBET CREDIT

71100 Interest Revenue 5,800,000

81100 Interest Expense 11,800,000
81200 Bank Service Charge 6,600,000
81300 Income Tax Expense 15,000,000
3,011,359,000 3,011,359,000
 PD MITRA
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET

2016
Des 31 Cash In Bank 1-1100 4,800,000
Bank Service Charge 8-1200 200,000
Interest Revenue 7-1100

31 Store Supplies Expense 6-1200 3,500,000

Store Supplies 1-1600
Rent Expense 6-1600 2,500,000
Prepaid Rent 1-1800
Insurance Expense 6-1500 1,500,000
Prepaid Insurance 1-1700
Bad Debt Expense 6-1300 14,217,500
Allowance For Doudbtful Debt 1-1400

31 Depreciation Expenses 6-1400 700,000

Equipment Accum Dep 1-2110
Wages & Salaries 6-1700 4,500,000
Expense Payable 2-1200
Income Tax Payable 2-1300
Telephone & Electricity Expenses 6-1100 1,200,000
Expense Payable 2-1200

31 PPN Outcome 2-1500 97,550,000

PPN Income 2-1600
PPN Payable 2-1400
Income Tax Expense 8-1300 14,784,900
Income Tax Payable 2-1300

145,452,400
 PD MITRA
RNAL PENYESUAIAN
ULAN DESEMBER 2016

CREDIT

5,000,000

3,500,000

2,500,000

1,500,000

14,217,500

700,000

4,250,000
250,000

1,200,000

89,609,000
7,941,000

14,784,900

145,452,400
 PD MITRA
NERACA LAJUR
Desember 2016

NERACA SALDO AJP NSD RUGI LABA

KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
11100 Cash in Bank 189,150,000 - 4,800,000 193,950,000
11200 Petty Cash 10,000,000 - 10,000,000
11300 Accounts Receivable 660,350,000 - 660,350,000
11400 Allowance for Doubtful Debt - 18,800,000 14,217,500 33,017,500
11500 Merchandise Inventory 577,850,000 - 577,850,000
11600 Store Supplies 10,000,000 - 3,500,000 6,500,000
11700 Prepaid Insurance 17,500,000 - 1,500,000 16,000,000
11800 Prepaid Rent 22,500,000 - 2,500,000 20,000,000
11900 Prepaid Tax - - -
12000 Equipment at Cost 26,100,000 - 26,100,000
12100 Equipment Accum Dep - 16,500,000 700,000 17,200,000
21100 Accounts Payable - 727,199,000 727,199,000
21200 Expense Payable - - 5,450,000 5,450,000
21300 Income Tax Payable - - 15,034,900 15,034,900
21400 PPN Payable - - 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
31100 Ruchdiana Capital - 326,950,000 326,950,000
31200 Ruchdiana, Drawing 26,400,000 - 26,400,000
41100 Sales - 1,530,800,000 1,530,800,000
41200 Sales Retur 52,000,000 - 52,000,000 52,000,000
41300 Sales Discount 310,000 - 310,000 310,000
41400 Freight Collected - 2,500,000 2,500,000
 NERACA SALDO AJP NSD RUGI LABA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET
51100 Cost of goods Sold 1,167,640,000 - 1,167,640,000 1,167,640,000
51200 Freight Paid 9,800,000 - 9,800,000 9,800,000
51300 Purchases Discount - 260,000 260,000
61000 Advertising Expenses 4,400,000 - 4,400,000 4,400,000
61100 Telephone & Electricity 8,900,000 - 1,200,000 10,100,000 10,100,000
expenses
61200 Store Supplies Expenses 4,950,000 - 3,500,000 8,450,000 8,450,000
61300 Bad Debt Expense - - 14,217,500 14,217,500 14,217,500
61400 Depreciation Expense 16,500,000 - 700,000 17,200,000 17,200,000
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
71100 Interest Revenue - 5,800,000 5,000,000 10,800,000
81100 Interest Expense 11,800,000 - 11,800,000 11,800,000
81200 Bank Service Charge 6,600,000 - 200,000 6,800,000 6,800,000
81300 Income Tax Expense 15,000,000 - 14,784,900 29,784,900 29,784,900
3,011,359,000 3,011,359,000 145,452,400 145,452,400 2,962,152,400 2,962,152,400 1,425,002,400
119,357,600
- - 1,544,360,000
PD MITRA
ERACA LAJUR
esember 2016

RUGI LABA NERACA

KREDIT DEBET KREDIT
193,950,000 -
10,000,000 -
660,350,000 -
- 33,017,500
577,850,000 -
6,500,000 -
16,000,000 -
20,000,000 -
- -
26,100,000 -
- 17,200,000
- 727,199,000
- 5,450,000
- 15,034,900
- 7,941,000
- -
- -
- 285,000,000
- 326,950,000
26,400,000 -
1,530,800,000

2,500,000
RUGI LABA NERACA
KREDIT DEBET KREDIT

260,000

10,800,000

1,544,360,000 1,537,150,000 1,417,792,400

0 0 119,357,600
1,544,360,000 1,537,150,000 1,537,150,000
 PD MITRA
LAPORAN RUGI LABA
BULAN DESEMBER 2016

Sales 1,530,800,000
Sales Retur 52,000,000
Sales Discount 310,000
52,310,000
Net Sales 1,478,490,000
COST OF GOODS SOLD
Cost of goods Sold 1,167,640,000
Freight Paid 9,800,000
Purchases Discount (260,000)
Advertising Expenses 1,177,180,000
Gross Profit 301,310,000
OPERATING EXPENSES :
Advertising Expenses 4,400,000
Telephone & Electricity expenses 10,100,000
Store Supplies Expenses 8,450,000
Bad Debt Expense 14,217,500
Depreciation Expense 17,200,000
Insurance Expense 15,800,000
Rent Expense 25,800,000
Wages & Salaries 40,800,000
Other Operating Expense 10,100,000
Total Operating Expenses 146,867,500
Operating Profit 154,442,500
OTHER INCOME / EXPENSES :
Other Income:
Freight Collected 2,500,000
Interest Revenue 10,800,000
Total Other Income 13,300,000
167,742,500
Other Expenses :
Interest Expense 11,800,000
Bank Service Charge 6,800,000
Total Other Expenses 18,600,000
Net Profit Before Tax 149,142,500
Income Tax Expense 29,784,900
Net Profit After Tax 119,357,600
 PD MITRA
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Ruchdiana Capital 1 Des 2016 326,950,000

Profit &Loss 119,357,600 +

446,307,600

Ruchdiana, Drawing 26,400,000 -

Ruchdiana Capital 31 Des 2016 419,907,600
 PD MITRA
NERACA
BULAN DESEMBER 2016

Aktiva
NO. REK PERKIRAAN JUMLAH NO. REK PERKIRAAN
ASET LIABILITY & EQUITY

CURRENT ASET CURRENT LIABILITY

11100 Cash in Bank 21100 Accounts Payable

193,950,000
11200 Petty Cash 21200 Expense Payable
10,000,000
11300 Accounts Receivable 21300 Income Tax Payable
660,350,000
11400 Allowance for Doubtful Debt 21400 PPN Payable
(33,017,500)
11500 Merchandise Inventory Total Current Aset
577,850,000
11600 Store Supplies
6,500,000
11700 Prepaid Insurance LONGTERM LIABILITY
16,000,000
11800 Prepaid Rent Bank BCA Loan
20,000,000 22100
11900 Prepaid Tax
- TOTAL LIABILITY
Total Current Aset
1,451,632,500 EQUITY
Fixed Aset
31100 Ruchdiana Capital
12000 Equipment at Cost
26,100,000
12100 Equipment Accum Dep
(17,200,000)

8,900,000
TOTAL ASET
1,460,532,500 TOTAL LIABILITY & EQUITY
 Pasiva
JUMLAH

727,199,000

5,450,000

15,034,900

7,941,000

755,624,900

285,000,000

1,040,624,900

419,907,600

1,460,532,500
-
 PD MITRA
CASH FLOW
BULAN DESEMBER 2016
Metode Tidak Langsung

ARUS KAS DARI AKTIVITAS OPERASI

LABA BERSIH SETELAH PAJAK 119,357,600
Accounts Receivable (660,350,000)
Allowance for Doubtful Debt 33,017,500
Merchandise Inventory (577,850,000)
Store Supplies (6,500,000)
Prepaid Insurance (16,000,000)
Prepaid Rent (20,000,000)
Accounts Payable 727,199,000
Expense Payable 5,450,000
Income Tax Payable 15,034,900
PPN Payable 7,941,000
Total Arus Kas Dari Aktivitas Operasi (372,700,000)

ARUS KAS DARI AKTIVITAS INVESTASI

Equipment at Cost (26,100,000)
Equipment Accum Dep 17,200,000
Total Arus Kas Dari Aktivitas Investasi (8,900,000)

ARUS KAS DARI AKTIVITAS PENDANAAN

Bank BCA Loan 285,000,000
Ruchdiana Capital 326,950,000
Ruchdiana, Drawing (26,400,000)
Total Arus Kas dari Aktivitas Pendanaan 585,550,000
Kenaikan / Penurunan Kas Setara Kas 203,950,000
Kas setara Kas awal Periode -
Kas setara Kas awal Akhir periode 203,950,000
 PD MITRA
JURNAL PENUTUP
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET

2016
Des 31 Sales 4-1100 1,530,800,000
Freight Collected 4-1400 2,500,000
Purchases Discount 5-1300 260,000
Interest Revenue 7-1100 10,800,000
Income Summary 3-1400

Income Summary 3-1400 1,425,002,400

Sales Retur 4-1200
Sales Discount 4-1300
Cost of goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1000
Telephone & Electricity expenses 6-1100
Store Supplies Expenses 6-1200
Bad Debt Expense 6-1300
Depreciation Expense 6-1400
Insurance Expense 6-1500
Rent Expense 6-1600
Wages & Salaries 6-1700
Other Operating Expense 6-1800
Interest Expense 8-1100
Bank Service Charge 8-1200
Income Tax Expense 8-1300

31 Income summary 3-1400 119,357,600

Ruchdiana Capital 3-1100

31 Ruchdiana Capital 3-1100 26,400,000

Ruchdiana, Drawing 3-1200

3,115,120,000
 CREDIT

1,544,360,000

52,000,000
310,000
1,167,640,000
9,800,000
4,400,000
10,100,000
8,450,000
14,217,500
17,200,000
15,800,000
25,800,000
40,800,000
10,100,000
11,800,000
6,800,000
29,784,900

119,357,600

26,400,000

3,115,120,000
 PD MITRA
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank 193,950,000
11200 Petty Cash 10,000,000
11300 Accounts Receivable 660,350,000
11400 Allowance for Doubtful Debt 33,017,500
11500 Merchandise Inventory 577,850,000
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 17,200,000
21100 Accounts Payable 727,199,000
21200 Expense Payable 5,450,000
21300 Income Tax Payable 15,034,900
21400 PPN Payable 7,941,000
21500 PPN Outcome -
21600 PPN Income -
22100 Bank BCA Loan 285,000,000
31100 Ruchdiana Capital 419,907,600
31200 Ruchdiana, Drawing -
1,510,750,000 1,510,750,000