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LEMBAR KERJAMENGELOLA BUKU BESAR
PRAKTEK AKUNTANSI KEUANGAN(MANUAL)
PT PRIMA ELEKTRONIK
LEMBAR KERJA
MENGELOLA BUKU BESAR
PRAKTEK AKUNTANSI KEUANGAN(MANUAL)
BUKU BESAR PEMBANTU UTANGDESEMBER 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 ELEKTRONIKBUKU 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 ELEKTRONIKBUKU 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 ELEKTRONIKNERACA SALDO
31 DESEMBER 2015
No. Account Name Account Debit Credit
PT PRIMA ELEKTRONIKDAFTAR SALDO UTANGPER 31 DESEMBER 2015
No. Nama No. Faktur Tanggal Jumlah
PT PRIMA ELEKTRONIKDAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
No. Nama No. Faktur Tanggal Jumlah
