Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Debet Credit
Evidence Pos Others
Date Description
Number Ref Account
Cash in Bank Sales Discount
Receivable Account Name Account Number Amount
Account Number
Total
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
Total Total
PD MITRA
Cash Payment Journal
December, 2017
Debet Credit
Evidence Cheque Others
Date Description Pos Ref Purchase
Number Number Account Payable Cash in Bank
Account Discount
Account Name Amount
Number
Account Number
Total
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
Total Total
PD MITRA
Purchase Journal
December, 2017
Debet Credit
Invoice
Date Description Pos Ref Merchandise
Number PPn Income Freight Paid Account Payable
Inventory
Account Number
Total
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
Total Total
PD MITRA
Sales Journal
December, 2017
Debet Credit
Invoice CGS (Dr) /
Date Description Pos Ref Account Merchandise
Number Sales PPn Outcome
Receivable Inventory (Cr) Freight Collected
Account Number
Total
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
Total Total
PD MITRA
General Journal
December, 2017
Evidence
Date Description Pos Ref Debet Credit
Number
Jumlah
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
Total Total
PD MITRA
Petty Cash Journal
December, 2017
Debet Credit
Evidence
Date Description Account
Number Account Name Amount Petty Cash
Number
Account Number
Total
RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount
Total Total
Inventory Card
Item Number : T1301C Item Name : PortegeM300
December, 2017
Inventory Card
Item Number: T7102C Item Name : Satellite-M30
December, 2017
PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2017
(In Rupiah)
Balance
Date Description Ref Debit Credit
Debit Credit
Balance
Date Description Ref Debit Credit
Debit Credit
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Insurance Expense Nomor : 6-1500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Total ………………
PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO SUPPLIER BALANCE
Total ………………
PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)
KODE PRODUCT BALANCE
Total ………………
PD MITRA
TRIAL BALANCE
DECEMBER 31, 2017
EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER
Jumlah
FINANCIAL POSITION
ACCOUNT ADJUSMENT ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
ACCOUNT NAME UNADJUSTED TRIAL BALANCE STATEMENT
NUMBER
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
61500 Insurance Expense 14,300,000 -
61600 Rent Expense 23,300,000 -
61700 Wages & Salaries 36,300,000 -
61800 Other Operating Expense 10,100,000 -
81100 Interest Revenue - 5,800,000
91100 Interest Expense 11,800,000 -
91200 Bank Service Charge 6,600,000 -
91300 Income Tax Expense 15,000,000 -
Total 3,013,709,000 3,013,709,000
Profit (Loss)
Total
PD MITRA
PROFIT AND LOSS STATEMENT
DECEMBER 31, 2017
Less :
Sales Return
Sales Discount
Net Sales
Cost of Goods Sold :
Cost of goods Sold
Freight Paid
Less :
Purchase Discount
Cost of Goods Sold
Gross Profit
Operating Expenses:
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense
Operating Expenses
Operating Profit
Description Nominal ( Rp )
Ruchdiana Capital 1 Des 2017
Increasing :
Profit (Loss)
Decreasing :
Ruchdiana, Drawing
Jumlah
PD MITRA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2017
(In Rupiah)
KODE NAMA AKUN DEBET CREDIT
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
Total