PT CEMERLANG

SALES JOURNAL
DESEMBER 2011

DEBIT CREDIT
FAKTUR ACCOUNT FREIGHT
DATE DESCRIPTION POS REF SALES PPN OUTCOME
NOMOR RECEIVABLE COLLECTED
Rp Rp Rp Rp
2011
Des

RECAPITULATION
DEBIT CREDIT
Total Total
Account Number Account Number
Rp Rp

Jumlah Jumlah
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-1/30
 PT CEMERLANG
PURCHASE JOURNAL
DESEMBER 2011

DEBIT CREDIT
FAKTUR MERCHANDISE ACCOUNTS
DATE DESCRIPTION POS REF FREIGH PAID PPN INCOME
NOMOR INVENTORY PAYABLE
Rp Rp Rp Rp
2011
Des

RECAPITULATION
DEBIT CREDIT
Total Total
Account Number Account Number
Rp Rp

Jumlah Jumlah
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-2/30
 PT CEMERLANG
JURNAL PENERIMAAN KAS
DESEMBER 2011

DEBIT CREDIT
EVIDENCE SALES ACCOUNT OTHER
DATE DESCRIPTION POS REF CASH IN BANK PPN OUTCOME
NUMBER DISCOUNT RECEIVABLE TOTAL
ACCOUNT ACC NO
Rp Rp Rp Rp Rp
2011
Des

RECAPITULATION
DEBIT CREDIT
Total Total
ACC NO ACC NO
Rp Rp

Jumlah Jumlah

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-3/30

 PT CEMERLANG
JURNAL PENGELUARAN KAS
DESEMBER 2011

DEBIT CREDIT
EVIDENCE CHECK POS ACCOUNT OTHERS PURCHASES PPN
DATE DESCRIPTION CASH IN BANK
NUMBER NUMBER REF PAYABLE TOTAL DISCOUNT INCOME
ACCOUNTS ACC NO
Rp Rp Rp Rp
2011
Des

RECAPITULATION
DEBIT CREDIT
Total Total
ACC NO ACC NO
Rp Rp

Jumlah Jumlah

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-4/30

 PT CEMERLANG
MEMORIAL JOURNAL
DESEMBER 2011

EVIDENCE DEBIT CREDIT

DATE DESCRIPTION ACC REF
NUMBER Rp Rp
2011
Des

RECAPITULATION
DEBIT CREDIT
Total Total
ACC NO ACC NO
Rp Rp

Jumlah Jumlah

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-5/30

 PT CEMERLANG
VOUCHER KAS KECIL
DESEMBER 2011

DEBIT CREDIT
EVIDENCE
DATE DESCRIPTION TOTAL PETTY CASH
NUMBER ACCOUNT ACC NO
Rp Rp
2011
Des

RECAPITULATION
DEBIT CREDIT
Total Total
Acc No Acc No
Rp Rp

Jumlah Jumlah

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-6/30

PT CEMERLANG
KARTU PERSEDIAAN
METODE FIFO
KODE BARANG : 268TV NAMA BARANG : TV P-268

IN ( PURCHASES ) OUT ( SALES ) BALANCE

EVIDENCE
DATE DESCRIPTION UNIT PRICE / UNIT TOTAL UNIT PRICE / UNIT TOTAL UNIT PRICE / UNIT TOTAL
NUMBER
Rp Rp Rp Rp Rp Rp
2011
Des

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-7/30

PT CEMERLANG
KARTU PERSEDIAAN
METODE FIFO
KODE BARANG : AC55P NAMA BARANG : AC P-55

IN ( PURCHASES ) OUT ( SALES ) BALANCE

EVIDENCE
DATE DESCRIPTION UNIT PRICE / UNIT TOTAL UNIT PRICE / UNIT TOTAL UNIT PRICE / UNIT TOTAL
NUMBER
Rp Rp Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-8/30
 PT CEMERLANG
BUKU BESAR ( LEDGER )
31 DESEMBER 2011

Nama : Cash in Bank Nomor : 1-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Allowance for Doubtful Nomor : 1-1400

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-9/30

 Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Store Supplies Nomor : 1-1600

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-10/30

Nama : Prepaid Tax Nomor : 1-1900

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : PPN Income Nomor : 1-1910

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Prepaid PPN Nomor : 1-1920

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Equipment at Cost Nomor : 1-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-11/30

Nama : Equipment Accumulated Depreciation Nomor : 1-2110

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Account Payable Nomor : 2-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Expense Payable Nomor : 2-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Income Tax Payable Nomor : 2-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-12/30

Nama : PPN Payable Nomor : 2-1400

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Dividen Payable Nomor : 2-1500

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : PPN Outcome Nomor : 2-1600

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Bank Mega Loan Nomor : 2-2100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-13/30

Nama : Capital Stock Nomor : 3-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Dividend Nomor : 3-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Income Summary Nomor : 3-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-14/30

Nama : Sales Retur Nomor : 4-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Cost of Goods Sold Nomor : 5-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Freight Paid Nomor : 5-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Advertising Expense Nomor : 6-1000

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-15/30

Nama : Telephone & Electricity Expenses Nomor : 6-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Store Supplies Expenses Nomor : 6-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Bad Debts Expenses Nomor : 6-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Depreciation Expenses Nomor : 6-1400

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-16/30

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Wages & Salaries Nomor : 6-1700

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Other Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-17/30

Nama : Interest Revenue Nomor : 8-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : Income Tax Expense Nomor : 9-1300

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-18/30

 PT CEMERLANG
BUKU HUTANG ( ACCOUNT PAYABLE )
DESEMBER 2011

Nama : PT ELEX PERSADA Nomor : S001

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : CV TULUS JAYA Nomor : S002

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : PT PLUGORD Nomor : S003

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-20/30
 PT CEMERLANG
BUKU PIUTANG ( ACCOUNT RECEIVABLE )
DESEMBER 2011

Nama : DAYA ELEKTRONIK Nomor : C001

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : INDO ELEKTRONIK Nomor : C002

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : PRIMA ELEKTRONIK Nomor : C003

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

Nama : MEGA ELEKTRONIK Nomor : C004

BALANCE
POS DEBIT CREDIT
DATE DESCRIPTION DEBIT CREDIT
REF
Rp Rp Rp Rp
2011
Des

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-19/30

 DAFTAR SALDO ACCOUNT RECEIVABLE
TANGGAL 31 DESEMBER 2011
SALDO
NAMA NO. FAKTUR TANGGAL TERMIN
Rp

Daya Elektronik

Prima Elektronik

Mega Elektronik

JUMLAH

DAFTAR SALDO ACCOUNT PAYABLE

TANGGAL 31 DESEMBER 2011
SALDO
NAMA NO. FAKTUR TANGGAL TERMIN
Rp

PT Elex Persada
CV Tulus Jaya

JUMLAH
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-21/30
 PT CEMERLANG
NERACA SALDO
TANGGAL 31 DESEMBER 2011
DEBET CREDIT
ACCOUNT ACCOUNT NAME
Rp Rp
1-1100 Cash In bank
1-1200 Petty Cash
1-1300 Account Receivable
1-1400 Allowance For Doubtful Debt
1-1500 Merchandise Inventory
1-1600 Store Supplies
1-1700 Prepaid Insurance
1-1800 Prepaid Rent
1-1900 Prepaid Tax
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost
1-2110 Equipment Accumulated Depr
2-1100 Account Payable
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-1500 Dividen Payable
2-1600 PPN Outcome
2-2100 Bank Mega Loan
3-1100 Capital Stock
3-1200 Dividen
4-1100 Sales
4-1200 Sales Retur
5-1100 Cost of Goods Sold
5-1200 Freight Paid
6-1000 Advertising Expense
6-1100 Telephone & Electricity Expense
6-1200 Store Supplies Expense
6-1300 Bad Debts Expense
6-1400 Depreciation Expense
6-1500 Insurance Expense
6-1600 Rent Expense
6-1700 Wages & Salaries
6-1800 Other Operating Expense
8-1100 Interest Revenue
9-1100 Interest Expense
9-1200 Bank Service Charge
9-1300 Income Tax Expense
JUMLAH
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-22/30
 PT CEMERLANG
JURNAL PENYESUAIAN
TANGGAL 31 DESEMBER 2011

EVIDENCE ACC DEBET CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp
2011
Des

JUMLAH

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-23/30

 PT CEMERLANG
NERACA LAJUR
TANGGAL 31 DESEMBER 2011

Trial Balance Adjustment Entrie Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debet Credit Debet Credit Debet Credit Debet Credit Debet Credit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1100 Cash In bank

1-1200 Petty Cash

1-1300 Account Receivable

1-1400 Allowance For Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Insurance

1-1800 Prepaid Rent

1-1900 Prepaid Tax

1-1910 PPN Income

1-1920 Prepaid PPN

1-2100 Equipment at Cost

1-2110 Equipment Accumulated Depr

2-1100 Account Payable

2-1200 Expense Payable

2-1300 Income Tax Payable

2-1400 PPN Payable

2-1500 Dividen Payable

2-1600 PPN Outcome

2-2100 Bank Mega Loan

3-1100 Capital Stock

3-1200 Dividen

4-1100 Sales

4-1200 Sales Retur

5-1100 Cost of Goods Sold

5-1200 Freight Paid

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-24/30

6-1000 Advertising Expense

6-1100 Telephone & Electricity Exp

6-1200 Store Supplies Expense

6-1300 Bad Debts Expense

6-1400 Depreciation Expense

6-1500 Insurance Expense

6-1600 Rent Expense

6-1700 Wages & Salaries

6-1800 Other Operating Expense

8-1100 Interest Revenue

9-1100 Interest Expense

9-1200 Bank Service Charge

9-1300 Income Tax Expense

Laba Bersih
6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-25/30
PT CEMERLANG
LAPORAN RUGI LABA
Untuk Periode yang berakhir 31 Desember 2011

KETERANGAN Rp Rp Rp Rp

REVENUE
Sales
Sales Retur
Net Sales
COST OF GOODS SOLD
Cost of Goods Sold
Freight Paid
Total COGS
Gross Profit

EXPENSE
OPERATING EXPENSE
Advertising Expense
Telephone & Electricity Expense
Store Supplies Expense
Bad Debts Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense
Total
Operating Net Profit

OTHER REVENUE & GAINS

Interest Revenue

OTHER EXPENSE & LOSSES

Interest Expense
Bank Service Charge
Total Other Expenses & Losses

EARNING BEFORE TAX

Income Tax Expense

EARNING AFTER TAX

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-26/30

 PT CEMERLANG
LAPORAN PERUBAHAN MODAL
TANGGAL 31 DESEMBER 2011

BALANCE
DESCRIPTION Rp
Rp
Capital Stock 1/12/2011

Penambah :
Laba tahun berjalan

Pengurang :
Dividen
Current Year Earning

Total Equitas 31/12/2011

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-27/30

 PT CEMERLANG
NERACA
TANGGAL 31 DESEMBER 2011

ASSETS LIABILITY AND EQUITY

BALANCE BALANCE
DESCRIPTION RP DESCRIPTION Rp
Rp Rp
Current Assets Current Liability
Cash In bank Account Payable
Petty Cash Expense Payable
Account Receivable Income Tax Payable
Allowance For Doubtful Total Current Liability
Merchandise Inventory
Store Supplies Long Term Liability
Prepaid Insurance Bank Mega Loan
Prepaid Rent Total Long Term Liability
Prepaid Tax
Prepaid PPN
Total Current Assets Equity
Capital Stock
Current Year Earning
Fixed Assets Total Equity
Equipment at Cost
Equipment Accumulated Depr
Total Fixed Assets

TOTAL ASSETS TOTAL LIABILITIES & EQUITY

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-28/30
 PT CEMERLANG
LAPORAN ARUS KAS
TANGGAL 31 DESEMBER 2011

SALDO
KETERANGAN RP
Rp
ARUS KAS DARI AKTIVITAS OPERASI

ARUS KAS DARI AKTIVITAS INVESTASI

 PT CEMERLANG
JURNAL PENUTUP
BULAN DESEMBER 2011

POS DEBET CREDIT

DATE DESCRIPTION
REF Rp Rp
2011
Des

JUMLAH

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-29/30

 PT CEMERLANG
NERACA SALDO PENUTUPAN
BULAN DESEMBER 2011

DEBET CREDIT
ACC UNIT ACCOUNT NAME
Rp Rp

JUMLAH

6018-P2-11/12 Hak Cipta pada Kemdikbud SPK-30/30