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LEMBAR KERJA MENGELOLA BUKU BESAR PRAKTEK AKUNTANSI KEUANGAN (MANUAL)
Transcript of CV MAJU - WordPress.com · Web viewLEMBAR KERJA MENGELOLA BUKU BESAR PRAKTEK AKUNTANSI KEUANGAN...
CV MAJU
LEMBAR KERJA
MENGELOLA BUKU BESAR
PRAKTEK AKUNTANSI KEUANGAN
(MANUAL)
PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Galaxy Elektronik
S001
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Planet Elektronik
S002
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Jaya Elektronik
S003
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
PT PRIMA ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
Toko Karya Sejati
C001
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Toko Citra
C002
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Toko Indah
C003
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Toko Persada
C004
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
PT PRIMA ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank
1-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Petty Cash
1-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Accounts Receivable
1-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Allowance for Doubtful Debt
1-1400
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Merchandise Inventory
1-1500
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Store Supplies
1-1600
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Prepaid Rent
1-1700
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Prepaid Insurance
1-1800
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Prepaid Income Tax
1-1900
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Stock Investment
1-2100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Land
1-3100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Building At Cost
1-3200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Building Accumulated Depr.
1-3300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Vehicle At Cost
1-3400
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Vehicle Accumulated Depr.
1-3500
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Equipment
1-3600
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Equipment Accumulated Depr.
1-3700
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Credit Card
2-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Account Payable
2-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Accrued Expense
2-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Income Tax Payable
2-1400
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
PPN Payable
2-1500
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
PPN Outcome
2-1600
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
PPN Income
2-1700
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Dividend Payable
2-1800
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Bank Mandiri Loan
2-2100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Common Stock
3-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Retained Earnings
3-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Income Summary
3-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Sales of Merchandise
4-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Freight Collected
4-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Sales Discount
4-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Sales Return
4-1400
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Cost of Goods Sold
5-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Freight Paid
5-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Advertising Expenses
6-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Telephone, Water, and Electricity Expenses
6-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Rent Expenses
6-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Store Supplies Expenses
6-1400
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Maintenance and Repair Expenses
6-1500
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Bad Debt Expenses
6-1600
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Depreciation Expenses
6-1700
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Insurance Expenses
6-1800
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Wages & Salaries Expenses
6-1900
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Interest Income
8-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Dividen Income
8-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Late Fees Collected
8-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Interest Expenses
9-1100
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Bank Service Charge
9-1200
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Income Tax Expenses
9-1300
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Gain/Loss Sales Vehicle
9-1400
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Miscellalneous Expenses
9-1500
Date
Description
Ref
Debit
Credit
Balance
Debit
Credit
Late Fee Expenses
9-1600
Date
Description
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
LEMBAR KERJA
MENGELOLA BUKU BESAR
PRAKTEK AKUNTANSI KEUANGAN
(MANUAL)
