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  • PT PRIMA ELEKTRONIK Journal Entries 01/01/2015 To 31/12/2015

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    1. The document appears to be a journal report from PT Prima Elektronik listing transactions between January 1, 2015 and December 31, 2015. It includes transactions related to accounts payable, accounts receivable, inventory, sales, purchases, and payments. 2. Major transactions include opening balances for accounts payable and receivable, sales to various customers, purchases from suppliers, inventory counts, payments received from customers, and payment of dividends. 3. The journal tracks debits and credits across different accounts for each transaction including cash, inventory, payables, receivables, sales, cost of goods sold, and taxes.

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    Jurnal

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    General Journal SAPNA

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    1. The document appears to be a journal report from PT Prima Elektronik listing transactions between January 1, 2015 and December 31, 2015. It includes transactions related to accounts payable, accounts receivable, inventory, sales, purchases, and payments. 2. Major transactions include opening balances for accounts payable and receivable, sales to various customers, purchases from suppliers, inventory counts, payments received from customers, and payment of dividends. 3. The journal tracks debits and credits across different accounts for each transaction including cash, inventory, payables, receivables, sales, cost of goods sold, and taxes.

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    © All Rights Reserved
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    16 views5 pages

    PT PRIMA ELEKTRONIK Journal Entries 01/01/2015 To 31/12/2015

    Uploaded by

    Bayu
    1. The document appears to be a journal report from PT Prima Elektronik listing transactions between January 1, 2015 and December 31, 2015. It includes transactions related to accounts payable, accounts receivable, inventory, sales, purchases, and payments. 2. Major transactions include opening balances for accounts payable and receivable, sales to various customers, purchases from suppliers, inventory counts, payments received from customers, and payment of dividends. 3. The journal tracks debits and credits across different accounts for each transaction including cash, inventory, payables, receivables, sales, cost of goods sold, and taxes.

    Copyright:

    © All Rights Reserved
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    of 5

    PT PRIMA ELEKTRONIK

    Jalan Jendral Soedirman No. 99 Jakarta

    All Journals

    01/01/2015 To 31/12/2015
    22/10/2018 Page 1
    8:58:17
    ID# Acct# Account Name Debit Credit Job No.

    PJ 23/11/2015 Saldo awal Hutang


    FG.12569 2-1200 Accounts Payable Rp78.000.000,00
    FG.12569 2-1200 Accounts Payable Rp7.800.000,00
    FG.12569 2-1200 Accounts Payable Rp85.800.000,00

    PJ 20/11/2015 Saldo Awal Hutang


    PE.1589 2-1200 Accounts Payable Rp89.000.000,00
    PE.1589 2-1200 Accounts Payable Rp8.900.000,00
    PE.1589 2-1200 Accounts Payable Rp97.900.000,00

    SJ 26/11/2015 Saldo Alal Piutang


    F-11/14 1-1300 Account Receivable Rp86.000.000,00
    F-11/14 1-1300 Account Receivable Rp8.600.000,00
    F-11/14 1-1300 Account Receivable Rp94.600.000,00

    SJ 30/11/2015 Saldo Awal Piutang


    F-11-27 1-1300 Account Receivable Rp84.000.000,00
    F-11-27 1-1300 Account Receivable Rp8.400.000,00
    F-11-27 1-1300 Account Receivable Rp92.400.000,00

    SJ 23/11/2015 Saldo Awal Piutang


    F-11/09 1-1300 Account Receivable Rp108.000.000,00
    F-11/09 1-1300 Account Receivable Rp10.800.000,00
    F-11/09 1-1300 Account Receivable Rp118.800.000,00

    SJ 25/11/2015 Saldo Awal Piutang


    F-11/12 1-1300 Account Receivable Rp76.000.000,00
    F-11/12 1-1300 Account Receivable Rp7.600.000,00
    F-11/12 1-1300 Account Receivable Rp83.600.000,00

    IJ 31/12/2015 Inventory count


    IJ000001 1-1500 Merchandise Inventory Rp270.800.000,00
    IJ000001 1-1500 Merchandise Inventory Rp154.800.000,00
    IJ000001 1-1500 Merchandise Inventory Rp116.000.000,00

    PJ 28/11/2015 Saldo Awal Hutang


    F.Jy3022 2-1200 Accounts Payable Rp67.000.000,00
    F.Jy3022 2-1200 Accounts Payable Rp6.700.000,00
    F.Jy3022 2-1200 Accounts Payable Rp73.700.000,00

    CR 02/12/2015 Payment; Toko Karya Sejati


    BKM12-1 1-1100 Cash In Bank Rp92.708.000,00
    BKM12-1 1-1300 Account Receivable Rp92.708.000,00

    SJ 02/12/2015 Toko Karya Sejati: Credit from 00000001


    SJ000001 1-1300 Account Receivable Rp1.892.000,00
    SJ000001 1-1300 Account Receivable Rp1.892.000,00

    SJ 03/12/2015 Sale; Toko Karya Sejati


    F-12/01 1-1300 Account Receivable Rp64.200.000,00
    F-12/01 1-1300 Account Receivable Rp6.420.000,00
    F-12/01 1-1300 Account Receivable Rp50.000,00
    F-12/01 4-1100 Sales of Merchandise Rp64.200.000,00
    F-12/01 2-1600 PPN Outcome Rp6.420.000,00
    F-12/01 4-1200 Freight Collected Rp50.000,00
    F-12/01 5-1100 Cost of Goods Sold Rp57.800.000,00
    F-12/01 1-1500 Merchandise Inventory Rp29.000.000,00
    F-12/01 1-1500 Merchandise Inventory Rp28.800.000,00

    PJ 06/12/2015 Purchase; PT Galaxy Elektronok


    FG.12760 2-1200 Accounts Payable Rp81.000.000,00
    FG.12760 2-1200 Accounts Payable Rp8.100.000,00
    PT PRIMA ELEKTRONIK

    All Journals

    01/01/2015 To 31/12/2015
    22/10/2018 Page 2
    8:58:18
    ID# Acct# Account Name Debit Credit Job No.

    PJ 06/12/2015 Purchase; PT Galaxy Elektronok


    FG.12760 2-1200 Accounts Payable Rp35.000,00
    FG.12760 1-1500 Merchandise Inventory Rp45.000.000,00
    FG.12760 1-1500 Merchandise Inventory Rp36.000.000,00
    FG.12760 2-1700 PPN Income Rp8.100.000,00
    FG.12760 5-1200 Freight Paid Rp35.000,00

    PJ 08/12/2015 Purchase; PT Galaxy Elektronok


    FG12760 2-1200 Accounts Payable Rp13.200.000,00
    FG12760 2-1200 Accounts Payable Rp1.320.000,00
    FG12760 1-1500 Merchandise Inventory Rp6.000.000,00
    FG12760 1-1500 Merchandise Inventory Rp7.200.000,00
    FG12760 2-1700 PPN Income Rp1.320.000,00

    SJ 10/12/2015 Sale; Toko Citra


    F12/02 1-1300 Account Receivable Rp74.700.000,00
    F12/02 1-1300 Account Receivable Rp7.470.000,00
    F12/02 1-1300 Account Receivable Rp55.000,00
    F12/02 4-1100 Sales of Merchandise Rp74.700.000,00
    F12/02 2-1600 PPN Outcome Rp7.470.000,00
    F12/02 4-1200 Freight Collected Rp55.000,00
    F12/02 5-1100 Cost of Goods Sold Rp67.562.790,70
    F12/02 1-1500 Merchandise Inventory Rp35.162.790,70
    F12/02 1-1500 Merchandise Inventory Rp32.400.000,00

    SJ 02/12/2015 Toko Karya Sejati: Discounts on F-11/14


    00000001 1-1300 Account Receivable Rp1.892.000,00
    00000001 4-1300 Sales Discount Rp1.892.000,00

    PJ 08/12/2015 PT Galaxy Elektronok: Debit from FG12760


    FG12760 2-1200 Accounts Payable Rp14.520.000,00
    FG12760 2-1200 Accounts Payable Rp14.520.000,00

    CD 10/12/2015 PT Galaxy Elektronok


    BKK12-2 1-1100 Cash In Bank Rp85.800.000,00
    BKK12-2 2-1200 Accounts Payable Rp85.800.000,00

    SJ 14/12/2015 Sale; Toko Citra


    F-12/02 1-1300 Account Receivable Rp10.500.000,00
    F-12/02 1-1300 Account Receivable Rp1.050.000,00
    F-12/02 4-1400 Sales Return Rp10.500.000,00
    F-12/02 2-1600 PPN Outcome Rp1.050.000,00
    F-12/02 5-1100 Cost of Goods Sold Rp9.460.465,12
    F-12/02 1-1500 Merchandise Inventory Rp5.860.465,12
    F-12/02 1-1500 Merchandise Inventory Rp3.600.000,00

    SJ 14/12/2015 Toko Citra: Credit from F-12/02


    F12-2 1-1300 Account Receivable Rp11.550.000,00
    F12-2 1-1300 Account Receivable Rp11.550.000,00

    CR 15/12/2015 Pelunasan piutang atas faktur F-11/09 tanggal 23 nov/15


    1124 1-1100 Cash In Bank Rp118.800.000,00
    1124 1-1300 Account Receivable Rp118.800.000,00

    SJ 16/12/2015 Sale; Pelanggan Tunai


    NK 01 1-1300 Account Receivable Rp105.600.000,00
    NK 01 1-1300 Account Receivable Rp10.560.000,00
    NK 01 1-1300 Account Receivable Rp55.000,00
    NK 01 4-1100 Sales of Merchandise Rp105.600.000,00
    NK 01 2-1600 PPN Outcome Rp10.560.000,00
    NK 01 4-1200 Freight Collected Rp55.000,00
    NK 01 5-1100 Cost of Goods Sold Rp98.623.255,81
    NK 01 1-1500 Merchandise Inventory Rp41.023.255,81
    NK 01 1-1500 Merchandise Inventory Rp57.600.000,00
    PT PRIMA ELEKTRONIK

    All Journals

    01/01/2015 To 31/12/2015
    22/10/2018 Page 3
    8:58:18
    ID# Acct# Account Name Debit Credit Job No.

    SJ 16/12/2015 Sale; Pelanggan Tunai

    CR 16/12/2015 Pelanggan Tunai for NK 01


    CR000001 1-1100 Cash In Bank Rp116.215.000,00
    CR000001 1-1300 Account Receivable Rp116.215.000,00

    CD 17/12/2015 pembayaran dividen terutang


    PE12-03 1-1100 Cash In Bank Rp3.500.000,00
    PE12-03 2-1800 Dividen Payable Rp3.500.000,00

    PJ 19/12/2015 Purchase; PT Jaya Elektronik


    FJy.3155 2-1200 Accounts Payable Rp63.750.000,00
    FJy.3155 2-1200 Accounts Payable Rp6.375.000,00
    FJy.3155 2-1200 Accounts Payable Rp45.000,00
    FJy.3155 1-1500 Merchandise Inventory Rp23.600.000,00
    FJy.3155 1-1500 Merchandise Inventory Rp40.150.000,00
    FJy.3155 2-1700 PPN Income Rp6.375.000,00
    FJy.3155 5-1200 Freight Paid Rp45.000,00

    CD 20/12/2015 BAYAR KARTU KREDIT


    PE12-04 1-1100 Cash In Bank Rp5.500.000,00
    PE12-04 2-1100 Credit Card Rp5.500.000,00

    CD 22/12/2015 Angsuran rumah kepada bank mandiri


    PE12-05 1-1100 Cash In Bank Rp27.500.000,00
    PE12-05 2-2100 Bank Mandiri Loan Rp25.000.000,00
    PE12-05 9-1100 Interest Expenses Rp2.500.000,00

    PJ 23/12/2015 Purchase; PT Planet Elektronik


    PE.1602 2-1200 Accounts Payable Rp95.030.000,00
    PE.1602 2-1200 Accounts Payable Rp9.503.000,00
    PE.1602 2-1200 Accounts Payable Rp45.000,00
    PE.1602 1-1500 Merchandise Inventory Rp40.880.000,00
    PE.1602 1-1500 Merchandise Inventory Rp54.150.000,00
    PE.1602 2-1700 PPN Income Rp9.503.000,00
    PE.1602 5-1200 Freight Paid Rp45.000,00

    SJ 24/12/2015 Sale; Toko Persada


    F-12/03 1-1300 Account Receivable Rp69.300.000,00
    F-12/03 1-1300 Account Receivable Rp6.930.000,00
    F-12/03 4-1100 Sales of Merchandise Rp69.300.000,00
    F-12/03 2-1600 PPN Outcome Rp6.930.000,00
    F-12/03 5-1100 Cost of Goods Sold Rp63.215.875,72
    F-12/03 1-1500 Merchandise Inventory Rp23.444.764,61
    F-12/03 1-1500 Merchandise Inventory Rp39.771.111,11

    CR 24/12/2015 PELUNASAN CKP


    I130 1-1100 Cash In Bank Rp3.450.000,00
    I130 1-1400 Alllowed for Doubtful Debt Rp3.450.000,00

    SJ 27/12/2015 Sale; Toko Citra


    F-12/04 1-1300 Account Receivable Rp124.500.000,00
    F-12/04 1-1300 Account Receivable Rp12.450.000,00
    F-12/04 1-1300 Account Receivable Rp100.000,00
    F-12/04 4-1100 Sales of Merchandise Rp124.500.000,00
    F-12/04 2-1600 PPN Outcome Rp12.450.000,00
    F-12/04 4-1200 Freight Collected Rp100.000,00
    F-12/04 5-1100 Cost of Goods Sold Rp112.845.244,85
    F-12/04 1-1500 Merchandise Inventory Rp58.611.911,52
    F-12/04 1-1500 Merchandise Inventory Rp54.233.333,33

    CR 29/12/2015 Payment; Toko Persada


    CP 129 1-1100 Cash In Bank Rp84.436.000,00
    CP 129 1-1300 Account Receivable Rp83.600.000,00
    PT PRIMA ELEKTRONIK

    All Journals

    01/01/2015 To 31/12/2015
    22/10/2018 Page 4
    8:58:18
    ID# Acct# Account Name Debit Credit Job No.

    CR 29/12/2015 Payment; Toko Persada


    CP 129 1-1300 Account Receivable Rp836.000,00

    SJ 29/12/2015 Finance Charge: Toko Persada


    SJ000002 8-1300 Late Fees Collected Rp836.000,00
    SJ000002 1-1300 Account Receivable Rp836.000,00

    CD 30/12/2015
    PE12-06 1-1100 Cash In Bank Rp3.700.000,00
    PE12-06 6-1100 Advertising Expenses Rp825.000,00
    PE12-06 2-1300 Accrued Expenses Rp1.300.000,00
    PE12-06 1-1600 Store Suplpies Rp700.000,00
    PE12-06 6-1500 Maintenance and Repair Expe Rp875.000,00

    IJ 31/12/2015 Inventory count


    IJ000002 5-1100 Cost of Goods Sold Rp106.793.298,04
    IJ000002 1-1500 Merchandise Inventory Rp68.695.555,56
    IJ000002 1-1500 Merchandise Inventory Rp38.097.742,48

    IJ 31/12/2015 PERSEDIAAN FIFO


    IJ000003 5-1100 Cost of Goods Sold Rp106.710.000,00
    IJ000003 1-1500 Merchandise Inventory Rp54.150.000,00
    IJ000003 1-1500 Merchandise Inventory Rp37.960.000,00
    IJ000003 1-1500 Merchandise Inventory Rp14.600.000,00

    CD 01/12/2015 Pembayaran Gaji dan Upah bulan November 2015


    BKK12-1 1-1100 Cash In Bank Rp9.500.000,00
    BKK12-1 2-1300 Accrued Expenses Rp9.500.000,00

    GJ 31/12/2015
    BM12-2 1-1100 Cash In Bank Rp405.000,00
    BM12-2 9-1200 Bank Service Charge Rp75.000,00
    BM12-2 8-1100 Interest Income Rp480.000,00

    GJ 31/12/2015 BEBAN YANG BELUM DIBAYAR


    BM12-3 6-1900 Wages & Salries Expenses Rp9.500.000,00
    BM12-3 6-1200 Telepon, Water, and Electricit Rp1.300.000,00
    BM12-3 2-1300 Accrued Expenses Rp10.800.000,00

    GJ 31/12/2015 Penyesuaian akhir


    BM12-4 6-1800 Insurance Expenses Rp300.000,00
    BM12-4 1-1800 Prepaid Insurance Rp300.000,00
    BM12-4 6-1300 Rent Expenses Rp500.000,00
    BM12-4 1-1700 Prepaid Rent Rp500.000,00
    BM12-4 6-1400 Store Supplies Expenses Rp3.335.000,00
    BM12-4 1-1600 Store Suplpies Rp3.335.000,00
    BM12-4 6-1600 Bad Debt Expenses Rp7.210.750,00
    BM12-4 1-1400 Alllowed for Doubtful Debt Rp7.210.750,00

    GJ 31/12/2015 penyusutan aktiva tetap


    BM12-5 6-1700 Deprreciation Expenses Rp7.155.000,00
    BM12-5 1-3300 Building Acccumulated Depr. Rp2.560.000,00
    BM12-5 1-3500 Vehicle Accumulated Depr. Rp3.255.000,00
    BM12-5 1-3700 Equipment Acccumulated Depr Rp1.340.000,00

    GJ 31/12/2015 PPN dan PPH


    BM12-6 2-1600 PPN Outcome Rp42.780.000,00
    BM12-6 2-1700 PPN Income Rp22.658.000,00
    BM12-6 2-1500 PPN Payable Rp20.122.000,00
    BM12-6 2-1400 Income Tax Payable Rp19.983.000,00
    BM12-6 9-1300 Income Tax Expenses Rp19.983.000,00
    PT PRIMA ELEKTRONIK

    All Journals

    01/01/2015 To 31/12/2015
    22/10/2018 Page 5
    8:58:18
    ID# Acct# Account Name Debit Credit Job No.

    GJ 31/12/2015 PPN dan PPH

    Grand Total: p2.987.296.680,24 Rp2.987.296.680,24

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