Siklus Akuntansi

Neraca SaldoPT ARTO TEKONERACA SALDOPER 1 December 2013

No. Perk.Nama PerkiraanDebitKredit1-1100Cash in BankRp68,550,0001-1200Petty CashRp11,700,0001-1300Accounts ReceivableRp839,300,0001-1400Allowance for Doubtful DebtRp14,000,0001-1500Merchandise InventoryRp600,000,0001-1600Store Supplies Rp5,200,0001-1700Prepaid RentRp20,500,0001-1800Prepaid InsuranceRp12,500,0001-1900Prepaid TaxRp17,000,0001-1910PPN Income1-1920Prepaid PPN1-2100Equipment at CostRp69,600,0001-2110Equipment Accumulated DeprRp24,320,0002-1100Accounts PayableRp568,700,0002-1200Expense PayableRp8,600,0002-1300Income Tax Payable2-1400PPN PayableRp4,200,0002-1500PPN Outcome2-1600Dividend PayableRp4,500,0002-2100Bank Danamon LoanRp320,000,0003-1100Capital StockRp400,000,0003-1200Retained EarningRp14,500,0003-1300Dividend Rp27,500,0003-1400Income Summary4-1100SalesRp852,900,0004-1200Sales Return5-1100Cost of Good SoldRp395,820,0005-1200Freight PaidRp12,600,0006-1000Advertising ExpenseRp3,800,0006-1100Telephone&Electricity ExpenseRp7,800,0006-1200Store Supplies ExpenseRp4,750,0006-1300Bad Dept ExpenseRp12,000,0006-1400Depreciation ExpenseRp16,500,0006-1500Insurance ExpenseRp11,400,0006-1600Rent ExpenseRp22,900,0006-1700Wages and SalariesRp40,200,0006-1800Other Operating ExpenseRp10,100,0008-1100Interest RevenueRp7,900,0009-1100Interest ExpenseRp2,200,0009-1200Bank Service ChargeRp7,700,0009-1300Income Tax ExpenseJumlahRp2,219,620,000Rp2,219,620,000

CRJPT BERKAHCASH RECEIPT JOURNALDecember 2013DATENO. EVIDENCEDESCRIPTIONPOSREFDEBITCREDITCASH IN BANKACCOUNT RECEIVABLEOTHERSACCOUNTACCOUNT NOTOTALDes 4BKM12-1TOKO DIANARp170,500,000Rp170,500,00014BKM12-2TOKO INDAHRp171,600,000Rp171,600,00015AJ-KN-1PENJUALAN TUNAIRp180,400,000Sales4-1100Rp164,000,000PPN Outcome2-1500Rp16,400,00016BKM12-3TOKO INDAHRp327,800,000Rp327,800,00021BKM12-4TOKO SUKAMAKMURRp8,000,000Allowance For Doubtful Debt1-1400Rp8,000,00024BKM12-5TOKO PESONARp189,200,000Rp189,200,000TOTALRp1,047,500,000Rp859,100,000Rp188,400,000ACCOUNT NUMBER(1-1100)(1-1300)(V)RECAPITULATIONDEBITKREDITACC. NOTOTALACC. NOTOTAL1-1100Rp1,047,500,0001-1300Rp859,100,0001-1400Rp8,000,0002-1500Rp16,400,0004-1100Rp164,000,000TOTALRp1,047,500,000Rp1,047,500,000

SJ&PJPT BERKAHSALES JOURNALDecember 2013DATEINVOICE NODESCRIPTIONDEBITCREDITACCOUNT RECEIVABLESALESPPN OUTCOME

Des7F-AJ/41TOKO INDAHRp195,800,000Rp178,000,000Rp17,800,00019F-AJ/42TOKO DIANARp123,200,000Rp112,000,000Rp11,200,00028F-AJ/43TOKO PESONARp308,000,000Rp280,000,000Rp28,000,000

TOTALRp627,000,000Rp570,000,000Rp57,000,000ACCOUNT NUMBER(1-1300)(4-1100)(2-1500)RECAPITULATIONDEBITCREDITACC. NOTOTALACC. NOTOTAL1-1300Rp627,000,0002-1500Rp57,000,0004-1100Rp570,000,000

TOTALRp627,000,000TOTALRp627,000,000PT BERKAHPURCHASE JOURNALDecember 2013DATEINVOICE NODESCRIPTIONDEBITCREDITMERCHANDISE INVENTORYPPN INCOMEACCOUNT PAYABLE

Des11F/PM-135PT PENA MASRp191,600,000Rp19,160,000Rp210,760,00022E-75PT ESARp254,100,000Rp25,410,000Rp279,510,00029TR-2205CV TIRTARp224,200,000Rp22,420,000Rp246,620,000

TOTALRp669,900,000Rp66,990,000Rp736,890,000ACCOUNT NUMBER(1-1500)(1-1910)(2-1100)RECAPITULATIONDEBITCREDITACC. NOTOTALACC. NOTOTAL1-1500Rp669,900,0002-1100Rp736,890,0001-1910Rp66,990,000

TOTALRp736,890,000TOTALRp736,890,000

CPJPT BERKAHCASH PAYMENT JOURNALDecember 2013DATEINVOICE NO.DESCRIPTIONCHECHK NO.DEBITCREDITACCOUNT PAYABLEOTHERSCASH IN BANKACCOUNTACC NO.TOTALDes1BKK-101Gaji Karyawan November 2012BP12-001Expense Payable2-1200Rp5,000,000Rp5,000,0006BKK-102PT PENA MASBP12-002Rp80,300,000Rp80,300,0009BKK-103PT ESABP12-003Rp262,900,000Rp262,900,00015BKK-104PPN masa november 2012BP12-004PPN Payable2-1400Rp4,200,000Rp4,200,00017BKK-105Dividen Tn. AdriBP12-005Dividend Payable2-1600Rp4,500,000Rp4,500,00018BKK-106PT PENA MASBP12-006Rp190,795,000Rp190,795,00023BKK-107CV. TIRTABP12-007Rp225,500,000Rp225,500,00030BKK-108Bank DanamonBP12-008Bank Danamon Loan2-2100Rp15,000,000Rp16,500,000Interest Expense9-1100Rp1,500,000TOTALRp759,495,000Rp30,200,000Rp789,695,000ACCOUNT NUMBER2-11001-1100RECAPITULATIONDEBITCREDITACC NOTOTALACC NOTOTAL2-1100Rp759,495,0001-1100Rp789,695,0002-1200Rp5,000,0002-1400Rp4,200,0002-1600Rp4,500,0002-2100Rp15,000,0009-1100Rp1,500,000TOTALRp789,695,000TOTALRp789,695,000

Buku BesarPT BERKAHLEDGERDecember 2012Nama Perkiraan : Cash in BankNo: 1-1100TglKeteranganRef.DebitKreditSaldoDebitKredit1Saldo AwalRp68,550,0001PostingRp5,000,000Rp63,550,0004PostingRp170,500,000Rp234,050,0006PostingRp80,300,000Rp153,750,0009PostingRp262,900,000Rp(109,150,000)14PostingRp171,600,000Rp62,450,00015PostingRp4,200,000Rp58,250,00015PostingRp180,400,000Rp238,650,00016PostingRp327,800,000Rp566,450,00017PostingRp4,500,000Rp561,950,00018PostingRp190,795,000Rp371,155,00021PostingRp8,000,000Rp379,155,00023PostingRp225,500,000Rp153,655,00024PostingRp189,200,000Rp342,855,00030PostingRp16,500,000Rp326,355,000

Nama Perkiraan : Petty CashNo: 1-1200TglKeteranganRef.DebitKreditSaldoDebitKredit1Saldo AwalRp11,700,000

Nama Perkiraan : TglKeteranganRef.DebitKreditSaldoDebitKredit























PCPT BERKAHPETTY CASHDecember 2013DATEINVOICE NODESCRIPTIONDEBITCREDITACCOUNTACCOUNTS NOTOTALPETTY CASHDec3PC12-01Pembuatan Brosur PerusahaanAdvertising Expenses6-1000Rp850,000Rp850,0005PC12-02Pembayaran Listrik & TelpExpense Payable2-1200Rp3,600,000Rp3,600,00010PC12-03Pembelian PerlengkapanStore Supplies1-1600Rp800,000Rp800,00026PC12-04Perbaikan Atap Toko yang RusakOther Operating Expenses6-1800Rp450,000Rp450,000

TOTALRp5,700,000Rp5,700,000

GJPT BERKAHGENERAL JOURNALDecember 2013DATEINVOICE NODESCRIPTIONPOS REFDEBITCREDIT

Dec7F-AJ/41Cost of Goods Sold5-1100Rp146,000,000 Merchandise Inventory1-1500Rp146,000,000(Penjualan Toko Indah)

8NK-AJ/41Sales Return4-1200Rp22,000,000PPN Outcome2-1500Rp2,200,000 Account Receivable1-1300Rp24,200,000

Merchandise Inventory1-1500Rp18,000,000 Cost of Goods Sold5-1100Rp18,000,000(Retur Penjualan Toko Indah)

12NK-135Account Payable2-1100Rp19,965,000 Merchandise Inventory1-1500Rp18,150,000 PPN Income1-1910Rp1,815,000(Retur Pembelian PT Pena Mas)

15AJ-KN-01Cost of Goods Sold5-1100Rp134,000,000 Merchandise Inventory1-1500Rp134,000,000(Penjualan Tunai)

19F-AJ/42Cost of Goods Sold5-1100Rp92,000,000 Merchandise Inventory1-1500Rp92,000,000(Penjualan Toko Diana)

28F-AJ/43Cost of Goods Sold5-1100Rp230,150,000 Merchandise Inventory1-1500Rp230,150,000(Penjualan Toko Pesona)

TOTALRp664,315,000Rp664,315,000

Kartu Piutang & HutangKARTU PIUTANGNama :TglNomorKeteranganRef.DebitKreditSaldoBukti

Nama : TglKeteranganRef.DebitKreditSaldo





KARTU HUTANGNama : TglKeteranganRef.DebitKreditSaldo






PenyesuaianPT ARTO TEKOPT ARTO TEKOJURNAL UMUM ( TRANSAKSI, PENYESUAIAN, PENUTUP )REKONSILIASI BANKPER

TanggalNomorKeteranganRef.DebitKreditBuktiSaldo Buku Kas Saldo R/K Bank

Ditambah :Ditambah :

Dikurang :Dikurang :

Saldo Kas Yg Benar Saldo Bank Yg Benar

Nrc. LajurPT ARTO TEKONERACA LAJURPERNomor PerkiraanNama PerkiraanNeraca SaldoJurnal PenyesuaianNeraca Saldo DisesuaikanPerhitungan Rugi LabaNeraca

DebitKreditDebitKreditDebitKreditDebitKreditDebitKredit

LANJUTAN NERACA LAJUR

Nomor PerkiraanNama PerkiraanNeraca SaldoJurnal PenyesuaianNeraca Saldo DisesuaikanPerhitungan Rugi LabaNeraca

DebitKreditDebitKreditDebitKreditDebitKreditDebitKredit

RL-NeracaPT ARTO TEKOPT ARTO TEKON E R A C ALAPORAN RUGI LABAPER 31 JANUARI 2000PER 31 JANUARI 2000

AKTIVAKEWAJIBAN & MODALAktiva LancarHutang Lancar :PENDAPATAN :Kas

Aktiva TetapHutang Jangka Panjang :

MODAL

TOTAL AKTIVATOTAL HUTANG & MODALBatam, 1 Februari 2000

Siklus Akuntansi

Documents

Transcript of Siklus Akuntansi