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    Lembar Kerja Mengelola Buku Besar Lembar Kerja Mengelola Buku Besar

    Uploaded by

    Wendelyn Shie
    The document provides templates for managing accounts receivable and payable ledgers as well as a general ledger for a company called PT Prima Elektronik for the month of December 2015. Specifically, it includes templates for subsidiary ledgers for accounts receivable, accounts payable, and the general ledger with account titles like cash in bank, petty cash, accounts receivable, allowance for doubtful debts, and merchandise inventory. The templates include fields for date, description, reference number, debits, credits, and running balances.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Lembar Kerja Mengelola Buku Besar Lembar Kerja Mengelola Buku Besar

    Uploaded by

    Wendelyn Shie
    27 views25 pages
    The document provides templates for managing accounts receivable and payable ledgers as well as a general ledger for a company called PT Prima Elektronik for the month of December 2015. Specifically, it includes templates for subsidiary ledgers for accounts receivable, accounts payable, and the general ledger with account titles like cash in bank, petty cash, accounts receivable, allowance for doubtful debts, and merchandise inventory. The templates include fields for date, description, reference number, debits, credits, and running balances.

    Original Title

    AKUNTANSI-LEMBAR+KERJA-BUKU+BESAR+PT.+Prima

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    © © All Rights Reserved

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    The document provides templates for managing accounts receivable and payable ledgers as well as a general ledger for a company called PT Prima Elektronik for the month of December 2015. Specifically, it includes templates for subsidiary ledgers for accounts receivable, accounts payable, and the general ledger with account titles like cash in bank, petty cash, accounts receivable, allowance for doubtful debts, and merchandise inventory. The templates include fields for date, description, reference number, debits, credits, and running balances.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    27 views25 pages

    Lembar Kerja Mengelola Buku Besar Lembar Kerja Mengelola Buku Besar

    Uploaded by

    Wendelyn Shie
    The document provides templates for managing accounts receivable and payable ledgers as well as a general ledger for a company called PT Prima Elektronik for the month of December 2015. Specifically, it includes templates for subsidiary ledgers for accounts receivable, accounts payable, and the general ledger with account titles like cash in bank, petty cash, accounts receivable, allowance for doubtful debts, and merchandise inventory. The templates include fields for date, description, reference number, debits, credits, and running balances.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 25

    LEMBAR KERJA

    MENGELOLA BUKU BESAR

    LEMBAR KERJA

    MENGELOLA BUKU BESAR


    PRAKTEK AKUNTANSI KEUANGAN
    (MANUAL)

    PRAKTEK AKUNTANSI KEUANGAN


    UD SENTOSA
    BUKU BESAR PEMBANTU UTANG
    DESEMBER 2015

    Nama :     S001
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Nama :
        S002
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Nama :     S003
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    UD SENTOSA
    BUKU BESAR PEMBANTU PIUTANG
    DESEMBER 2015

    Nama :     C001
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

    Nama :     C002
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

    Nama :     C003
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Nama     C004
    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
                   
                   

    PT PRIMA ELEKTRONIK
    BUKU BESAR
    DESEMBER 2015

    Cash In Bank     1-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Petty Cash     1-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Accounts Receivable     1-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Allowance for Doubtful Debt     1-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
                   
                   

    Merchandise Inventory     1-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Store Supplies     1-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

    Prepaid Rent     1-1700


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Prepaid Insurance     1-1800


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Prepaid Income Tax     1-1900


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
                   

                   
                   

         

    Stock Investment     1-2100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Land     1-3100
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Building At Cost     1-3200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

     
    Building Accumulated Depr.   1-3300
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Vehicle At Cost     1-3400


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                 
                   
                   
                   
                   

                   
                   

    Vehicle Accumulated Depr.     1-3500


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

                   
                   

    Equipment     1-3600
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Equipment Accumulated Depr.     1-3700


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

                   

    Credit Card     2-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

                   

                   
                   
                   
                   
                   

    Account Payable     2-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Accrued Expense     2-1300


    Date Description Ref Debit Credit Balance
    Debit Credit

                   
                   
                   
                   
                   

    Income Tax Payable     2-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   

                   
                   
                   
                   
                   

    PPN Payable     2-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    PPN Outcome     2-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   

                   
                   

    PPN Income     2-1700


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

                   
                   
                   
                   
                   

    Dividend Payable     2-1800


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

                   
                   
                   
                   
                   
                   

    Bank Mandiri Loan     2-2100


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   
                   
                   
                   

    Common Stock     3-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   

                   
                   
                   
                   
                   
                   

    Retained Earnings     3-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Income Summary     3-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   

    Sales of Merchandise     4-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Freight Collected     4-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

                   
                   
                   
                   

    Sales Discount     4-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Sales Return     4-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Cost of Goods Sold     5-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

    Freight Paid     5-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

                   
                   
                   

    Advertising Expenses     6-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Telephone, Water, and


        6-1200
    Electricity Expenses
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Rent Expenses     6-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

                   
                   
    Store Supplies Expenses     6-1400
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   

    Maintenance and Repair


        6-1500
    Expenses
    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

                   
                   

    Bad Debt Expenses     6-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   
                   

    Depreciation Expenses     6-1700


    Date Description Ref Debit Credit Balance
    Debit Credit

                   
                   

                   
                   
                   
                   

    Insurance Expenses     6-1800


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

                   
                   
                   

    Wages & Salaries Expenses     6-1900


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Interest Income     8-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   

                   
                   
                   

    Dividen Income     8-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   

                   
                   

    Late Fees Collected     8-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Interest Expenses     9-1100


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   

                   
                   
                   
                   

    Bank Service Charge     9-1200


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Income Tax Expenses     9-1300


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   

                   
                   
                   
                   

    Gain/Loss Sales Vehicle     9-1400


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   
                   
                   

                   
                   
                   
                   
                   
                   

    Miscellalneous Expenses     9-1500


    Balance
    Date Description Ref Debit Credit
    Debit Credit

                   
                   
                   
                   
                   
                   

    Late Fee Expenses     9-1600


    Balance
    Date Description Ref Debit Credit
    Debit Credit
                   

                   
                   
                   
                   
                   
                   
                   
                   
    PT PRIMA ELEKTRONIK
    NERACA SALDO
    31 DESEMBER 2015

    No. Account Name Account Debit Credit


    UD SENTOSA
    DAFTAR SALDO UTANG
    PER 31 DESEMBER 2015

    No. Nama No. Faktur Tanggal Jumlah

    UD SENTOSA
    DAFTAR SALDO PIUTANG
    PER 31 DESEMBER 2015

    No. Nama No. Faktur Tanggal Jumlah

    UD SENTOSA
    DAFTAR PERSEDIAAN BARANG
    PER 31 DESEMBER 2015

    No. Kode Nama Item Quantity Price/Unit Jumlah


    1
    2
    TOTAL

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