DIYANI HIJAB

NERACA SALDO
PER 31 JANUARI 2019

NO. AKUN NAMA AKUN SN DEBET KREDIT

1-1100 Petty Cash D Rp4,014,500
1-1110 Cash In Bank D Rp50,500,000
1-1120 Marketable Securities D
1-1130 Accounts Receivable D Rp3,500,000
1-1140 Allowance for Uncollectible Accounts K Rp250,000
1-1150 Employee Receivable D Rp700,000
1-1160 Other Receivable D
1-1170 Merchandise Inventory D Rp36,050,000
1-1180 Office Supplies D Rp1,290,000
1-1190 Store Supplies D Rp2,963,000
1-1200 Value Added Tax - In (VAT-In) D Rp2,200,000
1-1210 Prepaid Income Tax D Rp1,200,000
1-1220 Prepaid Insurance D Rp2,400,000
1-1230 Prepaid Advertising D Rp4,500,000
1-2100 Land D Rp100,000,000
1-2110 Building D Rp48,000,000
1-2120 Accumulated Depreciation - Building K Rp35,200,000
1-2130 Vehicles D Rp164,000,000
1-2140 Accumulated Depreciation - Vehicles K Rp122,360,000
1-2150 Equipment D Rp24,000,000
1-2160 Accumulated Depreciation - Equipment K Rp17,600,000
2-1100 Accounts Payable K Rp15,600,000
2-1110 Wages & Salaries Payable K
2-1120 Electricity, Telephone & Water Payable K
2-1130 Value Added Tax - Out (VAT-Out) K Rp3,200,000
2-1140 Income Tax Payable K
2-1150 Dividend Payable K
2-1160 Other Current Liabilitas K
2-2100 Bank Loan K Rp150,000,000
3-1000 Common Stock K Rp100,000,000
3-2000 Retained Earnings K Rp7,200,000
3-3000 Dividend K
3-4000 Income Summary K
4-1000 Sales K Rp48,000,000
4-2000 Sales Discounts D Rp960,000
4-3000 Sales Returns D Rp480,000
5-1000 Cost of Good Sold D Rp43,200,000
6-1100 Wages & Salaries expense (Sales) D Rp2,500,000
6-1110 Depreciation Expense - Vehicles D Rp1,350,000
6-1120 Promotion & Advertising Expense D Rp375,000
6-1130 Insurance Expense D Rp200,000
6-1140 Store Supplies Expense D Rp300,000
6-1150 Other Sales Expense D Rp1,400,000
6-2100 Wages & Salaries Expense (General) D Rp1,500,000
6-2110 Electricity, Water & Telephone Expense D Rp350,000
6-2120 Repairs & Maintenance Expense D Rp100,000
6-2130 Entertainment Expense D
6-2140 Income Tax Expense D
6-2150 Office Supplies Exspense D
6-2160 Depreciation Expense - Equipment D 400,000
6-2170 Depreciation Expense - Building D 800,000
6-2180 Other General & Administrative Expense D 200,000
8-1000 Interest Revenue K Rp 1,010,000.00
8-2000 Late Fees Collected D
8-3000 Gain on Sales of Marketable Securities D
8-4000 Gain on Disposal of Fixet Assets D
8-5000 Dividend Revenue D
8-6000 Other Income D
9-1000 Bank Charges D 50,000
9-2000 Interest Expense D 937,500
9-3000 Loss on Sales of Marketable Securities D
9-4000 Loss on Disposal of Fixes Assets D
9-5000 Other Expense D

Rp500,420,000 Rp500,420,000
 DIYANI HIJAB
JURNAL PENERIMAAN KAS
FEBRUARI 2019

DEBIT KREDIT
ACCOUNT
DATE DOC NO. DESCRIPTION REF CASH IN BANK 0THER SALES OTHER
RECEIVABLE
1-1110 NO. AKUN JUMLAH 1-1130 4-1000 NO. AKUN JUMLAH
Feb 1 01/02/BKM Penjualan - Sinta Rp825,000 Rp750,000 2-1130 Rp75,000
5-1000 Rp700,000 1-1170 Rp700,000
4 02/02/BKM pelunasan piutang - susiana Rp1,662,500 4-2000 Rp87,500 Rp1,750,000
9 03/02/BKM piutang karyawan - stevani Rp700,000 1-1150 Rp700,000
11 05/02/BKM pelunasan piutang - devi Rp1,515,000 Rp1,500,000 8-2000 Rp15,000
15 06/02/BKM pelunasan piutang - wiwin Rp252,500 Rp250,000 8-2000 Rp2,500
16 07/02/BKM pelunasan piutang - susiana Rp11,962,500 Rp11,962,500
17 08/02/BKM penjualan tunai - Andriani Rp2,626,800 Rp2,388,000 2-1130 Rp238,800
5-1000 Rp2,400,000 1-1170 Rp2,400,000
18 09/02/BKM pelunasan piutang - devi Rp6,753,000 4-2000 Rp237,000 Rp6,990,000
22 10/02/BKM penjualan tunai - Rahmawati Rp9,029,625 Rp8,208,750 2-1130 Rp820,875
5-1000 Rp7,950,000 1-1170 Rp7,950,000
Total Rp35,326,925 Rp11,374,500 Rp22,452,500 Rp11,346,750 Rp12,902,175
Rp46,701,425 Rp46,701,425

REKAPITULASI
DEBIT KREDIT
NO AKUN JUMLAH NO AKUN JUMLAH
1-1110 D Rp35,326,925 1-1130 K Rp22,452,500
5-1000 D Rp11,050,000 4-1000 K Rp11,346,750
4-2000 D Rp324,500 2-1130 K Rp1,134,675
1-1170 K Rp11,050,000
 1-1150 K Rp700,000
8-2000 K Rp17,500

Rp46,701,425 Rp46,701,425
 DIYANI HIJAB
JURNAL PENGELUARAN KAS
FEBRUARI 2019

DEBET KREDIT
ACCOUNT
DATE DOC NO. DESCRIPTION REF LAINNYA CASH IN BANK LAINNYA
PAYABLE
2-1100 NO. AKUN JUMLAH 1-1110 NO. AKUN
Feb 1 01/02/BKK Pembayaran gaji & upah pegawai - toko & pemasaran 6-1100 Rp4,000,000 Rp4,000,000
1 02/02/BKK Pembayaran hutang - Fiore Rp8,100,000 9-1000 Rp6,500 Rp8,106,500
5 03/02/BKK Pembayaran cicilan hutang - Bank Jatim Rp2,500,000 9-2000 Rp937,500 Rp3,437,500
5 04/02/BKK Pembayaran listrik, air, telepon 6-1110 Rp350,000 Rp350,000
10 05/02/BKK Pelunasan Hutang - Rumaisa Kamila Rp7,500,000 Rp7,500,000
17 06/02/BKK Pelunasan Hutang - Rumaisa Kamila Rp6,100,000 Rp5,785,000 5-1000
22 07/02/BKK Penyetoran Pph pasal 25 - Kas negara 1-1210 Rp1,200,000 Rp1,200,000
26 08/02/BKK Pelunasan hutang dagang - Fiore Rp9,500,000 Rp9,215,000 5-1000
28 09/02/BKK Pembayaran PPN kurang bayar - kas negara 2-1130 Rp1,000,000 Rp1,000,000
28 10/02/BKK Pengisian kembali kas kecil 1-1190 Rp210,000 Rp210,000

Rp33,700,000 Rp7,704,000 Rp40,804,000

Rp41,404,000 Rp41,404,000

REKAPITULASI
DEBIT KREDIT
NO. AKUN JUMLAH NO.AKUN JUMLAH
2-1100 Rp33,700,000 1-1110 Rp40,804,000
6-1100 Rp4,350,000 5-1000 Rp600,000
9-1000 Rp6,500
9-2000 Rp937,500
1-1210 Rp1,200,000
2-1130 Rp1,000,000
1-1190 Rp210,000

Rp41,404,000 Rp41,404,000
T
LAINNYA

JUMLAH

Rp315,000

Rp285,000

Rp600,000
00
 DIYANI HIJAB
JURNAL PENJUALAN
FEBRUARI 2019

DEBIT KREDIT
DOC ACCOUNT PPN
DATE DESCRIPSION REF SALES
NO. RECEIVABLE ACCOUNT NO AMOUNT KELUARAN
1-1130 4-1000 2-1130
Feb 1 21/FPJ Susiana- termin 2/10; n/30 Rp11,962,500 5-1000 Rp9,700,000 Rp10,875,000 Rp1,087,500
16 22/FPJ Devi - termin 2/10; n/30 Rp6,990,000 1-1110 Rp6,045,000 Rp11,850,000 Rp1,185,000
5-1000 Rp10,950,000
16 23/FPJ Wiwin - termin 2/10; n/30 Rp1,887,500 1-1110 Rp1,000,000 Rp2,625,000 Rp262,500
5-1000 Rp2,350,000

TOTAL Rp20,840,000 Rp30,045,000 Rp25,350,000 Rp2,535,000

Rp50,885,000 Rp50,885,000

REKAPITULASI
DEBIT KREDIT
NO. AKUN JUMLAH NO. AKUN JUMLAH
1-1130 Rp20,840,000 4-1000 Rp25,350,000
5-1000 Rp23,000,000 2-1130 Rp2,535,000
1-1110 Rp7,045,000 1-1170 Rp23,000,000

TOTAL Rp50,885,000 TOTAL Rp50,885,000

 KREDIT

NO AKUN JUMLAH

1-1170 Rp9,700,000

1-1170 Rp10,950,000

1-1170 Rp2,350,000

Rp23,000,000
Rp50,885,000
 DIYANI HIJAB
JURNAL PEMBELIAN
FEBRUARI 2019

DEBET KREDIT
DATE DOC NO. DESCRIPTION REF PERSEDIAAN PPN MASUKAN UTANG
NO AKUN JUMLAH
1-1170 1-1200 DAGANG
Feb 13 110/NP/FP Rumaisa Kamila - termin 3/10; n/30 Rp10,500,000 Rp1,050,000 5-1000 Rp50,000 Rp6,100,000
20 111/NP/FP Fiore - termin 3/10; n/30 Rp12,050,000 Rp1,205,000 5-1000 Rp50,000 Rp9,500,000
25 112/NP/FP Sari Busana - termin 3/10; n/30 Rp3,000,000 Rp300,000 5-1000 Rp30,000 Rp3,330,000

Rp25,550,000 Rp2,555,000 Rp130,000 Rp18,930,000

Rp28,235,000 Rp28,235,000

REKAPITULASI
DEBET KREDIT
NO. AKUN JUMLAH NO. AKUN
1-1170 Rp25,550,000 2-1100
1-1200 Rp2,555,000 1-1110
5-1000 Rp130,000

Rp28,235,000
 KREDIT

NO AKUN JUMLAH

1-1110 Rp5,500,000.00
1-1110 Rp3,805,000.00

Rp9,305,000.00
Rp28,235,000

KREDIT
JUMLAH
Rp18,930,000
Rp9,305,000

Rp28,235,000
 DIYANI HIJAB
MEMORIAL JURNAL
FEBRUARI 2019
TANGGAL KETERANGAN NO. AKUN DEBET KREDIT
Feb 24 Retur Penjualan 4-3000 Rp750,000
PPN 2-1130 Rp75,000
Piutang Dagang 1-1130 Rp825,000
Persediaan 1-1170 Rp650,000
HPP 5-1000 Rp650,000

TOTAL Rp1,475,000 Rp1,475,000

REKAPITUASI
4-3000 D Rp750,000.00 NO AKUN DEBET NO AKUN KREDIT
2-1130 D Rp75,000.00 4-3000 Rp750,000.00 1-1130 Rp825,000
1-1130 K Rp825,000 2-1130 Rp75,000.00 5-1000 Rp650,000.00
1-1170 D Rp650,000.00 1-1170 Rp650,000.00
5-1000 K Rp650,000.00
TOTAL Rp1,475,000.00 Rp1,475,000
 PT LANCAR JAYA
Kartu Persediaan
FEBRUARI 2019
ITEM : GAMIS
PEMBELIAN PENJUALAN SALDO
TANGGAL KETERANGAN
UNIT HARGA TOTAL UNIT HARGA TOTAL UNIT HARGA TOTAL
Feb 1 Saldo Awal 15 1,200,000 18,000,000
1 Susiana 5 1,200,000 6,000,000 10 1,200,000 12,000,000
13 Rumaisa Kamila 8 1,000,000 8,000,000 10 1,200,000 12,000,000
8 1,000,000 8,000,000
16 Devi 3 1,200,000 3,600,000 7 1,200,000 8,400,000
8 1,000,000 8,000,000
20 Fiore 5 1,050,000 5,250,000 7 1,200,000 8,400,000
8 1,000,000 8,000,000
5 1,050,000 5,250,000

PT LANCAR JAYA
Kartu Persediaan
FEBRUARI 2019
ITEM : KERUDUNG
PEMBELIAN PENJUALAN SALDO
TANGGAL KETERANGAN
UNIT HARGA TOTAL UNIT HARGA TOTAL UNIT HARGA TOTAL
Feb 1 Saldo Awal 20 350,000 7,000,000
1 Susiana 5 350,000 1,750,000 15 350,000 5,250,000
16 Devi 8 350,000 2,800,000 7 350,000 2,450,000
 16 Wiwin 3 350,000 1,050,000 4 350,000 1,400,000
20 Fiore 8 275,000 2,200,000 4 350,000 1,400,000
8 275,000 2,200,000
25 Sari Busana 12 250,000 3,000,000 4 350,000 1,400,000
8 275,000 2,200,000
12 250,000 3,000,000

PT LANCAR JAYA
Kartu Persediaan
Per 31 Desember 2017
ITEM : BAJU
PEMBELIAN PENJUALAN SALDO
TANGGAL KETERANGAN
UNIT HARGA TOTAL UNIT HARGA TOTAL UNIT HARGA TOTAL
Des 1 Saldo Awal 17 650,000 11,050,000
1 Susiana 3 650,000 1,950,000 14 650,000 9,100,000
13 Rumaisa Kamila 5 500,000 2,500,000 14 650,000 9,100,000
5 500,000 2,500,000
16 Devi 7 650,000 4,550,000 7 650,000 4,550,000
5 500,000 2,500,000
16 Wiwin 2 650,000 1,300,000 5 650,000 3,250,000
5 500,000 2,500,000
20 Fiore 8 575,000 4,600,000 5 650,000 3,250,000
5 500,000 2,500,000
8 575,000 4,600,000
Penilaian :
DESKRIPSI/NOMO
TGL NOMINAL JUMLAH BALANCE TOTAL
R AKUN
1 1
 DIYANI HIJAB
BUKU BESAR
FEBRUARI 2019

ACCOUNT : Accounts Receiva D

TANGGAL DESKRIPSI REF DEBET KREDIT

Saldo Awal
BKM
BKK
JPn
JPm
Jmemo

ACCOUNT : Cash In Bank

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1 Saldo Awal

JKM 35,326,925
JKK 40,804,000
JPn 7,045,000
JPm 9,305,000

ACCOUNT : Marketable Securities

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1 Saldo Awal

JKM
JKK
JPn
JPm

ACCOUNT : Accounts Receivable

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1 Saldo Awal

JKM 22,452,500
JKK 20,840,000
JPn 825,000
JPm

ACCOUNT : Allowance for Uncollectible Accounts

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
ACCOUNT : Employee Receivable

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1 Saldo Awal

BKM
BKK
J enjualan
J pembelian
j Memo

ACCOUNT : Perlengkapan Toko

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
210,000

ACCOUNT : Asuransi Dibayar di Muka

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Iklan Dibayar di Muka

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Uang Muka PPh

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : PPN Masukan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Investasi Saham

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Tanah

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
ACCOUNT : Gedung

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Akumulasi Depresiasi Gedung

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Kendaraan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Akumulasi Depresiasi Kendaraan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Peralatan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Akumulasi Depresiasi Peralatan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Master Card

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Utang Dagang

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
33,700,000
18,930,000

ACCOUNT : Utang Gaji & Upah

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
ACCOUNT : Utang PPh

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : PPN Keluaran

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1 Saldo Awal

BKM 1,134,675
BKK 1,000,000
J penjualan 2,535,000
J Pembelian
J Memo 75,000

ACCOUNT : Utang Bank BRI

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Modal Saham

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Laba Ditahan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Dividen

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Ikhtisar Laba Rugi

TANGGAL DESKRIPSI REF DEBET KREDIT

Des

ACCOUNT : Penjualan
DESKRIPSI
TANGGAL REF DEBET KREDIT

Des 1 Saldo Awal

11,346,750

25,350,000
ACCOUNT : Sales Discount

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
324,500

ACCOUNT : Potongan Penjualan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Pendapatan Jasa Angkut

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Pendapatan Denda Keterlambatan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Pokok Penjualan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1 Saldo Awal

11,050,000
600,000
23,000,000
130,000
650,000

ACCOUNT : Beban Angkut Pembelian

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Gaji & Upah

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
4,350,000
ACCOUNT : Beban Iklan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Listrik, Air dan Telepon

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Perlengkapan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Reparasi & Pemeliharaan

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Kerugian Piutang

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Depresiasi Aset Tetap

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Asuransi

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Profesional

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1
ACCOUNT : Beban Denda Keterlambatan
DEBET
TANGGAL DESKRIPSI REF KREDIT

Des 1

ACCOUNT : Beban Lain-lain

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Pendapatan Bunga

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Pendapatan Dividen

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Laba Penjualan Aset Tetap

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Bunga

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Beban Administrasi Bank

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

ACCOUNT : Rugi Penjualan Aset Tetap

TANGGAL DESKRIPSI REF DEBET KREDIT

Des 1

Penilaian :
DESKRIPSI/NOMOR
TGL NOMINAL
AKUN
1
 NO. ACCOUNT : 1-1130
SALDO
DEBET KREDIT
Rp 3,500,000.00 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -

NO. ACCOUNT : 1-1110

SALDO
DEBET KREDIT
50,500,000
85,826,925
45,022,925
52,067,925
42,762,925

NO. ACCOUNT : 1-1120

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1130

SALDO
DEBET KREDIT
3,500,000
(18,952,500)
1,887,500
1,062,500

NO. ACCOUNT : 1-1140

SALDO
DEBET KREDIT
NO. ACCOUNT : 1-1150
SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1190

SALDO
DEBET KREDIT
2,963,000
3,173,000

NO. ACCOUNT : 1-1160

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1170

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1180

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1190

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1200

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1210

SALDO
DEBET KREDIT
NO. ACCOUNT : 1-1220
SALDO
DEBET KREDIT

NO. ACCOUNT : 1-1230

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-2100

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-2110

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-2120

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-2130

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-2140

SALDO
DEBET KREDIT

NO. ACCOUNT : 1-2150

SALDO
DEBET KREDIT
15,600,000
18,100,000
830,000

NO. ACCOUNT : 1-2160

SALDO
DEBET KREDIT
NO. ACCOUNT : 2-1100
SALDO
DEBET KREDIT

NO. ACCOUNT : 2-1130

SALDO
DEBET KREDIT
3,200,000
4,334,675
3,334,675
5,869,675

5,794,675

NO. ACCOUNT : 2-1120

SALDO
DEBET KREDIT

NO. ACCOUNT : 2-1130

SALDO
DEBET KREDIT

NO. ACCOUNT : 2-1140

SALDO
DEBET KREDIT

NO. ACCOUNT : 2-1150

SALDO
DEBET KREDIT

NO. ACCOUNT : 34000

SALDO
DEBET KREDIT

NO. ACCOUNT : 41000

SALDO
DEBET KREDIT
48,000,000
59,346,750

84,696,750
NO. ACCOUNT : 42000
SALDO
DEBET KREDIT
960,000
1,284,500

NO. ACCOUNT : 43000

SALDO
DEBET KREDIT

NO. ACCOUNT : 44000

SALDO
DEBET KREDIT

NO. ACCOUNT : 45000

SALDO
DEBET KREDIT

NO. ACCOUNT : 51000

SALDO
DEBET KREDIT
43,200,000
54,250,000
53,650,000
76,650,000
76,780,000
76,130,000

NO. ACCOUNT : 52000

SALDO
DEBET KREDIT

NO. ACCOUNT : 4-2000

SALDO
DEBET KREDIT
2,500,000
6,850,000
NO. ACCOUNT : 4-3000
SALDO
DEBET KREDIT

NO. ACCOUNT : 5-1000

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-1100

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-1110

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-1120

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-1130

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-1140

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-1150

SALDO
DEBET KREDIT
NO. ACCOUNT : 6-2100
SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2110

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2120

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2130

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2140

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2150

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2160

SALDO
DEBET KREDIT

NO. ACCOUNT : 6-2170

SALDO
DEBET KREDIT

JUMLAH BALANCE TOTAL

1
 PT LANCAR JAYA
NERACA SALDO
PER 31 DESEMBER 2017

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Petty Cash Rp4,014,500
1-1110 Cash In Bank Rp42,762,925
1-1120 Marketable Securities
1-1130 Accounts Receivable Rp1,062,500
1-1140 Allowance for Uncollectible Accounts Rp250,000
1-1150 Employee Receivable
1-1160 Other Receivable
1-1170 Merchandise Inventory Rp28,200,000
1-1180 Office Supplies Rp1,290,000
1-1190 Store Supplies Rp3,173,000
1-1200 Value Added Tax - In (VAT-In) Rp4,755,000
1-1210 Prepaid Income Tax Rp2,400,000
1-1220 Prepaid Insurance Rp2,400,000
1-1230 Prepaid Advertising Rp4,500,000
1-2100 Land Rp100,000,000
1-2110 Building Rp48,000,000
1-2120 Accumulated Depreciation - Building Rp35,200,000
1-2130 Vehicles Rp164,000,000
1-2140 Accumulated Depreciation - Vehicles Rp122,360,000
1-2150 Equipment Rp24,000,000
1-2160 Accumulated Depreciation - Equipment Rp17,600,000
2-1100 Accounts Payable Rp830,000
2-1110 Wages & Salaries Payable
2-1120 Electricity, Telephone & Water Payable
2-1130 Value Added Tax - Out (VAT-Out) Rp5,794,675
2-1140 Income Tax Payable
2-1150 Dividend Payable
2-1160 Other Current Liabilitas
2-2100 Bank Loan Rp150,000,000
3-1000 Common Stock Rp100,000,000
3-2000 Retained Earnings Rp7,200,000
3-3000 Dividend
3-4000 Income Summary
4-1000 Sales Rp84,696,750
4-2000 Sales Discounts Rp1,284,500
4-3000 Sales Returns Rp1,230,000
5-1000 Cost of Good Sold Rp76,130,000
6-1100 Wages & Salaries expense (Sales) Rp6,850,000
6-1110 Depreciation Expense - Vehicles Rp1,350,000
6-1120 Promotion & Advertising Expense Rp375,000
6-1130 Insurance Expense Rp200,000
6-1140 Store Supplies Expense Rp300,000
6-1150 Other Sales Expense Rp1,400,000
6-2100 Wages & Salaries Expense (General) Rp1,500,000
6-2110 Electricity, Water & Telephone Expense Rp350,000
6-2120 Repairs & Maintenance Expense Rp100,000
6-2130 Entertainment Expense
6-2140 Income Tax Expense
6-2150 Office Supplies Exspense
 6-2160 Depreciation Expense - Equipment 400,000
6-2170 Depreciation Expense - Building 800,000
6-2180 Other General & Administrative Expense 200,000
8-1000 Interest Revenue Rp 1,010,000.00
8-2000 Late Fees Collected Rp 17,500.00
8-3000 Gain on Sales of Marketable Securities
8-4000 Gain on Disposal of Fixet Assets
8-5000 Dividend Revenue
8-6000 Other Income
9-1000 Bank Charges 56,500
9-2000 Interest Expense 1,875,000
9-3000 Loss on Sales of Marketable Securities
9-4000 Loss on Disposal of Fixes Assets
9-5000 Other Expense

Rp524,958,925 Rp524,958,925

Penilaian :
TGL DESKRIPSI/NOMOR AKUN NOMINAL JUMLAH
1
BALANCE TOTAL
1
 PT LANCAR JAYA
JURNAL MEMORIAL
FEBRUARI 2019

TANGGAL KETERANGAN NO. AKUN DEBET

Feb 31 Cash In Bank 1-1110 Rp745,000
Bank Charges 9-1000 Rp5,000
Income Tax Expense 6-2140 Rp187,500
Interest Revenue 8-1000
Office Supplies Exspense 6-2150 Rp990,000
Office Supplies 1-1180
Store Supplies Expense 6-1140 Rp2,673,000
Store Supplies 1-1190
Prepaid Income Tax 1-1210 Rp120,000
Income Tax Payable 2-1140
Insurance Expense 6-1130 Rp100,000
Prepaid Insurance 1-1220
Promotion & Advertising Expense 6-1120 Rp2,400,000
Prepaid Advertising 1-1230
Wages & Salaries expense (Sales) 6-1100 Rp2,500,000
Wages & Salaries Expense (General) 6-2100 Rp1,500,000
Wages & Salaries Payable 2-1110
Electricity, Water & Telephone Expen 6-2110 Rp350,000
Electricity, Telephone & Water Payab 2-1120
Depreciation Expense - Building 6-2170 Rp800,000
Accumulated Depreciation - Building 1-2120
Depreciation Expense - Equipment 6-2160 Rp400,000
Accumulated Depreciation - Equipmen 1-2160
Depreciation Expense - Vehicles 6-1110 Rp1,350,000
Accumulated Depreciation - Vehicles 1-2140
TOTAL Rp14,120,500

REKAPITULATION
ACC N0. DEBET
1-1110 Rp745,000
1-1180
1-1190
1-1210 Rp120,000
1-1220
1-1230
6-2160 Rp800,000
1-2120
1-2140
6-1110 Rp1,350,000
1-2160
6-2170 Rp400,000
2-1110
2-1120
2-1140
6-1100 Rp1,500,000
6-1120 Rp2,400,000
6-1130 Rp100,000
6-1140 Rp2,673,000
6-2110 Rp350,000
6-2140 Rp187,500
6-2150 Rp990,000
 8-1000
9-1000 Rp5,000

TOTAL Rp11,620,500

Penilaian :
TGL DESKRIPSI/NOMOR AKUN NOMINAL JUMLAH
1
 KREDIT

Rp937,500

Rp990,000

Rp2,673,000

Rp120,000

Rp100,000

Rp2,400,000

Rp4,000,000

Rp350,000

Rp800,000

Rp400,000

Rp1,350,000
Rp14,120,500

PITULATION
KREDIT

Rp990,000
Rp2,673,000

Rp100,000
Rp2,400,000

Rp800,000
Rp1,350,000

Rp400,000

Rp4,000,000
Rp350,000
Rp120,000
 Rp937,500

Rp14,120,500

BALANCE TOTAL
1
 PT LANCAR JAYA
NERACA SALDO
FEBRUARI 2019

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Petty Cash Rp4,014,500 Rp0
1-1110 Cash In Bank Rp43,507,925 Rp0
1-1120 Marketable Securities Rp0 Rp0
1-1130 Accounts Receivable Rp1,062,500 Rp0
1-1140 Allowance for Uncollectible Accounts Rp0 Rp250,000
1-1150 Employee Receivable Rp0 Rp0
1-1160 Other Receivable Rp0 Rp0
1-1170 Merchandise Inventory Rp28,200,000 Rp0
1-1180 Office Supplies Rp300,000 Rp0
1-1190 Store Supplies Rp500,000 Rp0
1-1200 Value Added Tax - In (VAT-In) Rp4,755,000 Rp0
1-1210 Prepaid Income Tax Rp2,520,000 Rp0
1-1220 Prepaid Insurance Rp2,300,000 Rp0
1-1230 Prepaid Advertising Rp2,100,000 Rp0
1-2100 Land Rp100,000,000 Rp0
1-2110 Building Rp48,000,000 Rp0
1-2120 Accumulated Depreciation - Building Rp0 Rp36,000,000
1-2130 Vehicles Rp164,000,000 Rp0
1-2140 Accumulated Depreciation - Vehicles Rp0 Rp123,710,000
1-2150 Equipment Rp24,000,000 Rp0
1-2160 Accumulated Depreciation - Equipment Rp0 Rp18,000,000
2-1100 Accounts Payable Rp0 Rp830,000
2-1110 Wages & Salaries Payable Rp0 Rp4,000,000
2-1120 Electricity, Telephone & Water Payable Rp0 Rp350,000
2-1130 Value Added Tax - Out (VAT-Out) Rp0 Rp5,794,675
2-1140 Income Tax Payable Rp0 Rp120,000
2-1150 Dividend Payable Rp0 Rp0
2-1160 Other Current Liabilitas Rp0 Rp0
2-2100 Bank Loan Rp0 Rp150,000,000
3-1000 Common Stock Rp0 Rp100,000,000
3-2000 Retained Earnings Rp0 Rp7,200,000
3-3000 Dividend Rp0 Rp0
3-4000 Income Summary Rp0 Rp0
4-1000 Sales Rp0 Rp84,696,750
4-2000 Sales Discounts Rp1,284,500 Rp0
4-3000 Sales Returns Rp1,230,000 Rp0
5-1000 Cost of Good Sold Rp76,130,000 Rp0
6-1100 Wages & Salaries expense (Sales) Rp8,350,000 Rp0
6-1110 Depreciation Expense - Vehicles Rp2,700,000 Rp0
6-1120 Promotion & Advertising Expense Rp2,775,000 Rp0
6-1130 Insurance Expense Rp300,000 Rp0
6-1140 Store Supplies Expense Rp2,973,000 Rp0
6-1150 Other Sales Expense Rp1,400,000 Rp0
6-2100 Wages & Salaries Expense (General) Rp1,500,000 Rp0
6-2110 Electricity, Water & Telephone Expense Rp700,000 Rp0
6-2120 Repairs & Maintenance Expense Rp100,000 Rp0
6-2130 Entertainment Expense Rp0 Rp0
6-2140 Income Tax Expense Rp187,500 Rp0
6-2150 Office Supplies Exspense Rp990,000 Rp0
6-2160 Depreciation Expense - Equipment Rp800,000 Rp0
6-2170 Depreciation Expense - Building Rp1,600,000 Rp0
6-2180 Other General & Administrative Expense Rp200,000 Rp0
8-1000 Interest Revenue Rp0 Rp1,947,500
8-2000 Late Fees Collected Rp0 Rp17,500
8-3000 Gain on Sales of Marketable Securities Rp0 Rp0
8-4000 Gain on Disposal of Fixet Assets Rp0 Rp0
8-5000 Dividend Revenue Rp0 Rp0
8-6000 Other Income Rp0 Rp0
9-1000 Bank Charges Rp61,500 Rp0
9-2000 Interest Expense Rp1,875,000 Rp0
9-3000 Loss on Sales of Marketable Securities Rp0 Rp0
9-4000 Loss on Disposal of Fixes Assets Rp0 Rp0
9-5000 Other Expense Rp0 Rp0

Rp530,416,425 Rp532,916,425
Rp0.00 Rp0
 PT LANCAR JAYA
KERTAS KERJA
UNTUK PERIODE PER 31 DESEMBER 2017

Nomor Nama NS Sebelum Penyesuaian AJP NS Setelah Penyesuaian Laba Rugi Neraca
Akun Akun Debet Kredit Debet Kredit Debet Kredit Debet Kredit Debet
1-1100 Petty Cash Rp4,014,500 Rp0 Rp - Rp - Rp 4,014,500.00 Rp - Rp 4,014,500.00
1-1110 Cash In Bank Rp42,762,925 Rp0 Rp 745,000.00 Rp - Rp 43,507,925.00 Rp - Rp 43,507,925.00
1-1120 Marketable Securities Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
1-1130 Accounts Receivable Rp1,062,500 Rp0 Rp - Rp - Rp 1,062,500.00 Rp - Rp 1,062,500.00
1-1140 Allowance for Uncollectible Accounts Rp0 Rp250,000 Rp - Rp - Rp - Rp 250,000.00 Rp -
1-1150 Employee Receivable Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
1-1160 Other Receivable Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
1-1170 Merchandise Inventory Rp28,200,000 Rp0 Rp - Rp - Rp 28,200,000.00 Rp - Rp 28,200,000.00
1-1180 Office Supplies Rp1,290,000 Rp0 Rp - Rp 990,000.00 Rp 300,000.00 Rp - Rp 300,000.00
1-1190 Store Supplies Rp3,173,000 Rp0 Rp - Rp 2,673,000.00 Rp 500,000.00 Rp - Rp 500,000.00
1-1200 Value Added Tax - In (VAT-In) Rp4,755,000 Rp0 Rp - Rp - Rp 4,755,000.00 Rp - Rp 4,755,000.00
1-1210 Prepaid Income Tax Rp2,400,000 Rp0 Rp 120,000.00 Rp - Rp 2,520,000.00 Rp - Rp 2,520,000.00
1-1220 Prepaid Insurance Rp2,400,000 Rp0 Rp - Rp100,000 Rp 2,300,000.00 Rp - Rp 2,300,000.00
1-1230 Prepaid Advertising Rp4,500,000 Rp0 Rp - Rp2,400,000 Rp 2,100,000.00 Rp 2,100,000.00
1-2100 Land Rp100,000,000 Rp0 Rp - Rp - Rp 100,000,000.00 Rp - Rp 100,000,000.00
1-2110 Building Rp48,000,000 Rp0 Rp - Rp - Rp 48,000,000.00 Rp 48,000,000.00
1-2120 Accumulated Depreciation - Building Rp0 Rp35,200,000 - Rp 800,000.00 Rp 36,000,000.00 Rp -
1-2130 Vehicles Rp164,000,000 Rp0 Rp - Rp 164,000,000.00 Rp 164,000,000.00
1-2140 Accumulated Depreciation - Vehicles Rp0 Rp122,360,000 Rp - Rp 1,350,000.00 Rp 123,710,000.00 Rp -
1-2150 Equipment Rp24,000,000 Rp0 Rp - Rp - Rp 24,000,000.00 Rp 24,000,000.00
1-2160 Accumulated Depreciation - Equipment Rp0 Rp17,600,000 - Rp 400,000.00 Rp 18,000,000.00 Rp -
2-1100 Accounts Payable Rp0 Rp830,000 Rp - Rp - Rp - Rp 830,000.00 Rp -
2-1110 Wages & Salaries Payable Rp0 Rp0 Rp - Rp 4,000,000.00 Rp - Rp 4,000,000.00 Rp -
2-1120 Electricity, Telephone & Water Payable Rp0 Rp0 Rp - Rp 350,000.00 Rp - Rp 350,000.00 Rp -
2-1130 Value Added Tax - Out (VAT-Out) Rp0 Rp5,794,675 Rp - Rp - Rp - Rp 5,794,675.00 Rp -
2-1140 Income Tax Payable Rp0 Rp0 Rp - Rp 120,000.00 Rp - Rp 120,000.00 Rp -
2-1150 Dividend Payable Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
2-1160 Other Current Liabilitas Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
2-2100 Bank Loan Rp0 Rp150,000,000 Rp - Rp - Rp - Rp 150,000,000.00 Rp -
3-1000 Common Stock Rp0 Rp100,000,000 Rp - Rp - Rp - Rp 100,000,000.00 Rp -
3-2000 Retained Earnings Rp0 Rp7,200,000 Rp - Rp - Rp - Rp 7,200,000.00 Rp -
3-3000 Dividend Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
3-4000 Income Summary Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
4-1000 Sales Rp0 Rp84,696,750 Rp - Rp - Rp - Rp 84,696,750.00 Rp 84,696,750.00
4-2000 Sales Discounts Rp1,284,500 Rp0 Rp - Rp - Rp 1,284,500.00 Rp - Rp 1,284,500.00
4-3000 Sales Returns Rp1,230,000 Rp0 Rp - Rp - Rp 1,230,000.00 Rp - Rp 1,230,000.00
5-1000 Cost of Good Sold Rp76,130,000 Rp0 Rp - Rp - Rp 76,130,000.00 Rp - Rp 76,130,000.00
6-1100 Wages & Salaries expense (Sales) Rp6,850,000 Rp0 Rp 2,500,000.00 Rp - Rp 9,350,000.00 Rp - Rp 9,350,000.00
6-1110 Depreciation Expense - Vehicles Rp1,350,000 Rp0 Rp 1,350,000.00 Rp - Rp 2,700,000.00 Rp - Rp 2,700,000.00
6-1120 Promotion & Advertising Expense Rp375,000 Rp0 Rp 2,400,000.00 Rp - Rp 2,775,000.00 Rp - Rp 2,775,000.00
6-1130 Insurance Expense Rp200,000 Rp0 Rp 100,000.00 Rp - Rp 300,000.00 Rp - Rp 300,000.00
6-1140 Store Supplies Expense Rp300,000 Rp0 Rp 2,673,000.00 Rp - Rp 2,973,000.00 Rp - Rp 2,973,000.00
6-1150 Other Sales Expense Rp1,400,000 Rp0 Rp - Rp - Rp 1,400,000.00 Rp - Rp 1,400,000.00
6-2100 Wages & Salaries Expense (General) Rp1,500,000 Rp0 Rp 1,500,000.00 Rp - Rp 3,000,000.00 Rp - Rp 3,000,000.00
6-2110 Electricity, Water & Telephone Expense Rp350,000 Rp0 Rp 350,000.00 Rp - Rp 700,000.00 Rp - Rp 700,000.00
6-2120 Repairs & Maintenance Expense Rp100,000 Rp0 Rp - Rp - Rp 100,000.00 Rp - Rp 100,000.00
6-2130 Entertainment Expense Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
6-2140 Income Tax Expense Rp0 Rp0 Rp 187,500.00 Rp - Rp 187,500.00 Rp - Rp 187,500.00
6-2150 Office Supplies Exspense Rp0 Rp0 Rp 990,000.00 Rp - Rp 990,000.00 Rp - Rp 990,000.00
6-2160 Depreciation Expense - Equipment Rp400,000 Rp0 Rp 400,000.00 Rp - Rp 800,000.00 Rp - Rp 800,000.00
6-2170 Depreciation Expense - Building Rp800,000 Rp0 Rp 800,000.00 Rp - Rp 1,600,000.00 Rp - Rp 1,600,000.00
6-2180 Other General & Administrative Expense Rp200,000 Rp0 Rp - Rp - Rp 200,000.00 Rp - Rp 200,000.00
8-1000 Interest Revenue Rp0 Rp1,010,000 Rp - Rp 937,500.00 Rp - Rp 1,947,500.00 Rp - Rp 1,947,500.00
8-2000 Late Fees Collected Rp0 Rp17,500 Rp - Rp - Rp - Rp 17,500.00 Rp - Rp 17,500.00
8-3000 Gain on Sales of Marketable Securities Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
8-4000 Gain on Disposal of Fixet Assets Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
8-5000 Dividend Revenue Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
8-6000 Other Income Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
9-1000 Bank Charges Rp56,500 Rp0 Rp 5,000.00 Rp - Rp 61,500.00 Rp - Rp 61,500.00
9-2000 Interest Expense Rp1,875,000 Rp0 Rp - Rp - Rp 1,875,000.00 Rp - Rp 1,875,000.00
9-3000 Loss on Sales of Marketable Securities Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
9-4000 Loss on Disposal of Fixes Assets Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
9-5000 Other Expense Rp0 Rp0 Rp - Rp - Rp - Rp - Rp -
Rp 524,958,925.00 Rp 524,958,925.00 Rp 14,120,500.00 Rp 14,120,500.00 Rp 532,916,425.00 Rp 532,916,425.00 Rp 107,656,500.00 Rp 86,661,750.00 Rp 425,259,925.00
Rp 20,994,750.00
T LANCAR JAYA
KERTAS KERJA
ODE PER 31 DESEMBER 2017

Neraca
Kredit
Rp -
Rp -
Rp -
Rp -
Rp 250,000.00
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp -
Rp 36,000,000.00
Rp -
Rp 123,710,000.00
Rp -
Rp 18,000,000.00
Rp 830,000.00
Rp 4,000,000.00
Rp 350,000.00
Rp 5,794,675.00
Rp 120,000.00
Rp -
Rp -
Rp 150,000,000.00
Rp 100,000,000.00
Rp 7,200,000.00
Rp -
Rp -
Rp 446,254,675.00
Rp 20,994,750.00
 PT LANCAR JAYA
LAPORAN LABA RUGI
UNTUK PERIODE YANG BERAKHIR FEBRUARI 2019

Sales
Sales Discount Rp 1,284,500.00
Sales Return Rp 1,230,000.00

Penjualan bersih
Cost of good sold
Laba kotor
Beban:
Wages & Salaries expense (Sales) Rp 9,350,000
Depreciation Expense - Vehicles Rp 2,700,000
Promotion & Advertising Expense Rp 2,775,000
Insurance Expense Rp 300,000
Store Supplies Expense Rp 2,973,000
Other Sales Expense Rp 1,400,000
Wages & Salaries Expense (General) Rp 3,000,000
Electricity, Water & Telephone Expense Rp 700,000
Repairs & Maintenance Expense Rp 100,000
Entertainment Expense Rp -
Income Tax Expense Rp 187,500
Office Supplies Exspense Rp 990,000
Depreciation Expense - Equipment Rp 800,000
Depreciation Expense - Building Rp 1,600,000
Other General & Administrative Expense Rp 200,000
Total Beban
Pendapatan Lain-lain:
Interest Revenue Rp 1,947,500.00
Late Fees Collected Rp 17,500.00

Beban lain-lain:
Bank Charges Rp 61,500.00
Interest Expense Rp 1,875,000.00

Laba/ rugi bersih

Penilaian :
TGL

1
ARI 2019

Rp 84,696,750.00

-Rp 2,514,500.00
Rp 82,182,250.00
-Rp 76,130,000.00
Rp 6,052,250.00

-Rp 27,075,500.00

Rp 1,965,000.00

-Rp 1,936,500.00
-Rp 27,047,000.00
-Rp 20,994,750.00

DESKRIPSI/NOMO
NOMINAL JUMLAH BALANCE TOTAL
R AKUN
1
 PT LANCAR JAYA
LAPORAN PERUBAHAN EKUITAS
UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2017

Common Stock
Rugi bersih -Rp 20,994,750

Modal Akhir periode februari

Penilaian :
DESKRIPSI/NO
TGL NOMINAL JUMLAH BALANCE TOTAL
MOR AKUN
1 1
SEMBER 2017

Rp 100,000,000

Rp 79,005,250
 PT LANCAR JAYA
LAPORAN POSISI KEUANGAN
PER 31 DESEMBER 2017

ASET KEWAJIBAN & EKUITAS

Petty Cash $ 4,014,500.00 Accounts Payable $ 830,000.00
Cash In Bank $ 43,507,925.00 Wages & Salaries Payable $ 4,000,000.00
Marketable Securities $ - Electricity, Telephone & Water Payable $ 350,000.00
Accounts Receivable $ 1,062,500.00 Value Added Tax - Out (VAT-Out) $ 5,794,675.00
Allowance for Uncollectible Accounts $ (250,000.00) Income Tax Payable $ 120,000.00
Employee Receivable $ - Dividend Payable $ -
Other Receivable $ - Other Current Liabilitas $ -
Merchandise Inventory $ 28,200,000.00 Bank Loan $ 150,000,000.00
Office Supplies $ 300,000.00 total leability $ 161,094,675.00
Store Supplies $ 500,000.00
Value Added Tax - In (VAT-In) $ 4,755,000.00 Common Stock 79,005,250
Prepaid Income Tax $ 2,520,000.00 Retained Earnings 7,200,000
Prepaid Insurance $ 2,300,000.00 Dividend -
Prepaid Advertising $ 2,100,000.00 Income Summary -
Land $ 100,000,000.00 86,205,250
Building $ 48,000,000.00
Accumulated Depreciation - Building $ (36,000,000.00)
Vehicles $ 164,000,000.00
Accumulated Depreciation - Vehicles $ (123,710,000.00)
Equipment $ 24,000,000.00
Accumulated Depreciation - Equipment $ (18,000,000.00)

Total Asset $ 247,299,925 Total Leability & Equity 247,299,925

Penilaian :
DESKRIPSI/
TGL NOMOR NOMINAL JUMLAH BALANCE TOTAL
AKUN
1 1
 PT LANCAR JAYA
JURNAL PENUTUP
UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2017

TANGGAL KETERANGAN NO. AKUN DEBET

Sales Rp84,696,750
Interest Revenue Rp1,947,500
Late Fees Collected Rp17,500
Ikhtisar laba/rugi
Ikhtisar laba/rugi Rp29,590,000
Sales Discount
Sales Return
Wages & Salaries expense (Sales)
Depreciation Expense - Vehicles
Promotion & Advertising Expense
Insurance Expense
Store Supplies Expense
Other Sales Expense
Wages & Salaries Expense (General)
Electricity, Water & Telephone Expense
Repairs & Maintenance Expense
Income Tax Expense
Office Supplies Exspense
Depreciation Expense - Equipment
Depreciation Expense - Building
Other General & Administrative Expense
Common Stock Rp79,005,250
Ikhtisar laba/rugi

Penilaian :
TGL DESKRIPSI/NOMOR AKUN NOMINAL JUMLAH
1
ESEMBER 2017

KREDIT

Rp86,661,750

Rp1,284,500
Rp1,230,000
Rp9,350,000
Rp2,700,000
Rp2,775,000
Rp300,000
Rp2,973,000
Rp1,400,000
Rp3,000,000
Rp700,000
Rp100,000
Rp187,500
Rp990,000
Rp800,000
Rp1,600,000
Rp200,000

Rp79,005,250

BALANCE TOTAL
1
 PT LANCAR JAYA
NERACA SALDO
PER 31 DESEMBER 2017

NO. AKUN NAMA AKUN DEBET KREDIT

1-1100 Petty Cash
1-1110 Cash In Bank
1-1120 Marketable Securities
1-1130 Accounts Receivable
1-1140 Allowance for Uncollectible Accounts
1-1150 Employee Receivable
1-1160 Other Receivable
1-1170 Merchandise Inventory
1-1180 Office Supplies
1-1190 Store Supplies
1-1200 Value Added Tax - In (VAT-In)
1-1210 Prepaid Income Tax
1-1220 Prepaid Insurance
1-1230 Prepaid Advertising
1-2100 Land
1-2110 Building
1-2120 Accumulated Depreciation - Building
1-2130 Vehicles
1-2140 Accumulated Depreciation - Vehicles
1-2150 Equipment
1-2160 Accumulated Depreciation - Equipment
2-1100 Accounts Payable
2-1110 Wages & Salaries Payable
2-1120 Electricity, Telephone & Water Payable
2-1130 Value Added Tax - Out (VAT-Out)
2-1140 Income Tax Payable
2-1150 Dividend Payable
2-1160 Other Current Liabilitas
2-2100 Bank Loan
3-1000 Common Stock
3-2000 Retained Earnings
3-3000 Dividend
3-4000 Income Summary
4-1000 Sales
4-2000 Sales Discounts
4-3000 Sales Returns
5-1000 Cost of Good Sold
6-1100 Wages & Salaries expense (Sales)
6-1110 Depreciation Expense - Vehicles
 6-1120 Promotion & Advertising Expense
6-1130 Insurance Expense
6-1140 Store Supplies Expense
6-1150 Other Sales Expense
6-2100 Wages & Salaries Expense (General)
6-2110 Electricity, Water & Telephone Expense
6-2120 Repairs & Maintenance Expense
6-2130 Entertainment Expense
6-2140 Income Tax Expense
6-2150 Office Supplies Exspense
6-2160 Depreciation Expense - Equipment
6-2170 Depreciation Expense - Building
6-2180 Other General & Administrative Expense
8-1000 Interest Revenue
8-2000 Late Fees Collected
8-3000 Gain on Sales of Marketable Securities
8-4000 Gain on Disposal of Fixet Assets
8-5000 Dividend Revenue
8-6000 Other Income
9-1000 Bank Charges
9-2000 Interest Expense
9-3000 Loss on Sales of Marketable Securities
9-4000 Loss on Disposal of Fixes Assets
9-5000 Other Expense

Penilaian :
TGL DESKRIPSI/NOMOR AKUN NOMINAL JUMLAH
1
BALANCE TOTAL
1
 TOTAL NILAI
SIKLUS DAGANG
INTERNAL ACCOUNTING CHALLENGE 2019

No. Sheet Jumlah

1 JKM #NAME?
2 JKK #NAME?
3 JPn #NAME?
4 JPm #NAME?
5 Jmemo #NAME?
6 KP 1
7 BB 1
8 NS sbl P 0
9 Work Sheet 0
10 LR 1
11 Laba Ditahan 1
12 LPK 1
13 JP 1
14 NSSP 1
TOTAL #NAME?