LEMBAR KERJA

SIKLUS AKUNTANSI

NAMA : Ine Rahmawati

Kelas : XI AK 1

PRAKTEK AKUNTANSI KEUANGAN

(MANUAL)
 PT PRIMA ELEKTRONIK
JURNAL UMUM (PENYESUAIAN)
31-Dec-15

Date Doc. No Description Ref

31 BM12-2 Bank Service Charge 9-1200
Cash In Bank 1-1100
Interest Income 8-1100

31 BM12-3 Wages & Salaries Expense 6-1900

Telepon, Water, and Elestricity Expense 6-1200
Accrued Expense 2-1300

31 BM12-4 Insurance Expense 6-1800

Rent Expense 6-1300
Store Supplies Expense 6-1400
Bad Debt Expense 6-1600
Prepaid Insurance 1-1800
Prepaid Rent 1-1700
Store Supplies 1-1600
Allowance for Doubtful Debt 1-1400

31 BM12-5 Depreciation Expense 6-1700

Building Accummulated Depr. 1-3300
Vehicle Accummulated Depr. 1-3500
Equipment Accummulated Depr. 1-3700

31 BM12-6 PPN Outcome 2-1600

PPN Income 2-1700
PPN Payable 2-1500
Income Tax Expense 9-1300
Prepaid Income Tax 1-1900

JUMLAH
NIK
UAIAN)

Debit Credit
Rp 75,000
Rp 405,000
Rp 480,000

Rp 9,500,000
Rp 1,300,000
Rp 10,800,000

Rp 300,000
Rp 500,000
Rp 3,335,000
Rp 7,210,750
Rp 300,000
Rp 500,000
Rp 3,335,000
Rp 7,210,750

Rp 7,155,000
Rp 2,560,000
Rp 3,255,000
Rp 1,340,000

Rp 42,780,000
Rp 22,658,000
Rp 20,122,000
Rp 27,021,063
Rp 27,021,063

Rp 99,581,813 Rp 99,581,813
 Unadjusted Trial Balance
Acc. No Account Name
Dr. Cr.
1-1100 Cash in Bank Rp 402,485,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 447,025,000
1-1400 Allowance for Doubtful Debt Rp 6,200,000
1-1500 Merchandise Inventory Rp 106,160,000
1-1600 Store Supplies Rp 6,480,000
1-1650 PPN Income Rp 22,658,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000

1-1900 Prepaid Income Tax Rp 31,378,600

1-2100 Stock Invesment Rp 135,000,000

1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000

1-3700 Equipment Accumulated Depr. Rp 77,720,000

2-1100 Credit Card -

2-1200 Accounts Payable Rp 420,963,000

2-1300 Accrued Expense -

2-1400 Income Tax Payable -

2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 42,780,000
2-1800 Dividen Payable Rp 2,000,000
2-2100 Bank Mandiri Loan Rp 225,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800
3-1300 Income Summary

4-1100 Sales of Merchandise Rp 1,998,300,000

4-1200 Freight Collected Rp 205,000

4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,483,220,000
5-1200 Freight Paid Rp 5,810,500
6-1100 Advertising Expenses Rp 13,325,000

Telepon, Water and Electricity

6-1200 Rp 21,780,000
Expense
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000

Maintenance and Repair

6-1500 Rp 7,375,000
Expense

6-1600 Bad Debt Expense

6-1700 Depreciation Expenses Rp 78,705,000

6-1800 Insurance Expense Rp 1,800,000

6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 4,800,000
8-1200 Deviden Income Rp 5,700,000

8-1300 Late Fees Collected Rp 836,000

9-1100 Interest Expense Rp 5,800,000

9-1200 Bank Service Charge Rp 3,500,000

9-1300 Income Tax Expense

9-1400 Gain/loss Sales Vehicle

9-1500 Miscellaneous Expense Rp 750,000

9-1600 Late Fee Expense

JUMLAH Rp 4,366,444,800 Rp 4,366,444,800

 PT PRIMA ELEKTRONIK
NERACA LAJUR
31-Dec-15
Adjustments Adjusted Trial Balance
Dr. Cr. Dr. Cr.
Rp 405,000 Rp 402,890,700
Rp 5,000,000
Rp 447,025,000
Rp 7,210,750 Rp 13,410,750
Rp 106,160,000
Rp 3,335,000 Rp 3,145,000
Rp 22,658,000 Rp - Rp -
Rp 500,000 Rp 3,500,000

Rp 300,000 Rp 5,100,000

Rp 27,021,063 Rp 4,357,537

Rp 135,000,000
Rp 192,500,000
Rp 768,000,000
Rp 2,560,000 Rp 120,320,000
Rp 258,000,000
Rp 3,255,000 Rp 97,650,000
Rp 220,800,000

Rp 1,340,000 Rp 79,060,000

Rp - Rp -
Rp 420,963,000

Rp 10,800,000 Rp 10,800,000

Rp - Rp -
Rp 20,122,000 Rp 39,322,000
Rp 42,780,000 Rp - Rp -
Rp 2,000,000
Rp 225,000,000
Rp 1,000,000,000
Rp 350,585,800
 Rp - Rp -

Rp 1,998,300,000

Rp 205,000
Rp 11,592,000
Rp 10,500,000
Rp 1,483,220,000
Rp 5,810,500
Rp 13,325,000

Rp 23,080,000
Rp 1,300,000
Rp 500,000 Rp 6,000,000

Rp 3,335,000 Rp 10,735,000

Rp 7,375,000

Rp 7,210,750 Rp 7,210,750

Rp 7,155,000 Rp 85,860,000

Rp 300,000 Rp 2,100,000
Rp 9,500,000 Rp 114,000,000
Rp 480,000 Rp 5,280,000
Rp 5,700,000

Rp 836,000

Rp 5,800,000

Rp 75,000 Rp 3,575,000

Rp 27,021,063 Rp 27,021,063

Rp - Rp -

Rp 750,000

Rp 99,581,813 Rp 99,581,813 Rp 4,369,432,550 Rp 4,369,432,550

 Income Statement Balance
Dr. Cr. Dr. Cr.
Rp 402,890,700
Rp 5,000,000
Rp 447,025,000
Rp 13,410,750
Rp 106,160,000
Rp 3,145,000
Rp - Rp -
Rp 3,500,000
Rp 5,100,000

Rp 4,357,537

Rp 135,000,000
Rp 192,500,000
Rp 768,000,000
Rp 120,320,000
Rp 258,000,000
Rp 97,650,000
Rp 220,800,000

Rp 79,060,000

Rp - Rp -
Rp 420,963,000

Rp -

Rp - Rp -
Rp 39,322,000
Rp - Rp -
Rp 2,000,000
Rp 225,000,000
Rp 1,000,000,000
Rp 350,585,800
 Rp - Rp -

Rp 1,998,300,000

Rp 205,000
Rp 11,592,000
Rp 10,500,000
Rp 1,483,220,000
Rp 5,810,500
Rp 13,325,000

Rp 23,080,000

Rp 6,000,000
Rp 10,735,000

Rp 7,375,000

Rp 7,210,750

Rp 85,860,000

Rp 2,100,000
Rp 114,000,000
Rp 5,280,000
Rp 5,700,000

Rp 836,000

Rp 5,800,000

Rp 3,575,000

Rp 27,021,063

Rp 750,000

Rp 1,817,954,313 Rp 2,010,321,000 Rp 2,551,478,237 Rp 2,348,311,550

Rp 192,366,687 Rp - Rp - Rp 203,166,687
Rp 2,010,321,000 Rp 2,010,321,000 Rp 2,551,478,237 Rp 2,551,478,237