UD RASELA MEDIA MANDIRI

NERACA SALDO
31-Dec-12

NO. AKUN NAMA AKUN DEBIT KREDIT

CASH IN BANK Rp 210,000,000
PETTY CASH Rp 5,000,000
ACCOUNT RECEIVABLE Rp 275,000,000
INVENTORY-COMPUTERS Rp 312,000,000
PRINTERS Rp 40,000,000
SUPPLIES INVENTORY Rp 4,300,000
STORE EQUIP AT COST Rp 100,000,000
STORE EQUIP ACCUM DEP Rp 10,000,000
DEMO EQUIP AT COST Rp 20,000,000
DEMO EQUIP ACCUM DEP Rp 2,000,000
OFFICE EQUIP AT COST Rp 60,000,000
OFFICE EQUIP ACCUM DEP Rp 12,000,000
FURNITURE EQUIP AT COST Rp 80,000,000
FURNITURE EQUIP ACCUM DEP Rp 16,000,000
ACCOUNT PAYABLE Rp 187,000,000
INCOME TAX PAYABLE Rp 8,300,000
BANK MANDIRI LOAN Rp 300,000,000
RASELA MARTA CAPITAL Rp 571,000,000
JUMLAH Rp 1,106,300,000 Rp 1,106,300,000
 COM-001
IN/MASUK/PEMBELIAN OUT/KELUAR/PENJUALAN
TGL KET
UNIT HARGA JUMLAH UNIT HARGA JUMLAH
1 SALDO AWAL
4 PENJUALAN 10 Rp 9,000,000 Rp 90,000,000
6 PENJUALAN 6 Rp 9,000,000 Rp 54,000,000
8 RETUR PENJUALAN 1 Rp 9,000,000 Rp 9,000,000
10 RETUR PENJUALAN 1 Rp 9,000,000 Rp 9,000,000
15 PEMBELIAN 19 Rp 10,164,000 Rp 193,116,000
17 REETUR PEMBELIAN 1 Rp 10,164,000 Rp 10,164,000
19 PEMBELIAN 7 Rp 10,098,000 Rp 70,686,000
21 RETUR PEMBELIAN 1 Rp 10,098,000 Rp 10,098,000
JUMLAH 28 Rp 281,802,000 18 Rp 164,262,000

PRN-001
IN/MASUK/PEMBELIAN OUT/KELUAR/PENJUALAN
TGL KET
UNIT HARGA JUMLAH UNIT HARGA JUMLAH
1 SALDO AWAL
4 PENJUALAN 30 Rp 650,000 Rp 19,500,000
6 PENJUALAN 7 Rp 650,000 Rp 4,550,000
8 RETUR PENJUALAN 2 Rp 650,000 Rp 1,300,000
10 RETUR PENJUALAN 1 Rp 650,000 Rp 650,000
15 PEMBELIAN 19 Rp 726,000 Rp 13,794,000
17 RETUR PEMBELIAN 1 Rp 726,000 Rp 726,000
19 PEMBELIAN 7 Rp 723,250 Rp 5,062,750
21 REETUR PEMBELIAN 1 Rp 723,250 Rp 723,250
JUMLAH 29 Rp 20,806,750 39 Rp 25,499,250
 UD RASEL MEDIA MANDIRI

RATA RATA COM-002

SALDO IN/MASUK/PEMBELIAN
TGL KET
UNIT HARGA SALDO UNIT HARGA
20 Rp 9,000,000 Rp 180,000,000 1 SALDO AWAL
10 Rp 9,000,000 Rp 90,000,000 5 PENJUALAN
4 Rp 9,000,000 Rp 36,000,000 7 PENJUALAN
5 Rp 9,000,000 Rp 45,000,000 8 RETUR PENJUALAN 1 Rp 11,000,000
6 Rp 9,000,000 Rp 54,000,000 11 RETUR PENJUALAN 1 Rp 11,000,000
25 Rp 9,884,640 Rp 247,116,000 16 PEMBELIAN 21 Rp 12,364,000
24 Rp 9,873,000 Rp 236,952,000 18 RETUR PEMBELIAN
31 Rp 9,923,806 Rp 307,638,000 20 PEMBELIAN 7 Rp 12,320,000
30 Rp 9,918,000 Rp 297,540,000 22 RETUR PEMBELIAN
JUMLAH 30

RATA RATA PRN-002

SALDO IN/MASUK/PEMBELIAN
TGL KET
UNIT HARGA SALDO UNIT HARGA
40 Rp 650,000 Rp 26,000,000 1 SALDO AWAL
10 Rp 650,000 Rp 6,500,000 5 PENJUALAN
3 Rp 650,000 Rp 1,950,000 7 PENJUALAN
5 Rp 650,000 Rp 3,250,000 8 RETUR PENJUALAN 1 Rp 350,000
6 Rp 650,000 Rp 3,900,000 11 RETUR PENJUALAN 1 Rp 350,000
25 Rp 707,760 Rp 17,694,000 16 PEMBELIAN 13 Rp 407,000
24 Rp 707,000 Rp 16,968,000 18 RETUR PEMBELIAN
31 Rp 710,669 Rp 22,030,750 20 PEMBELIAN 7 Rp 396,000
30 Rp 710,250 Rp 21,307,500 22 RETUR PEMBELIAN
JUMLAH 22
 RATA RATA
/MASUK/PEMBELIAN OUT/KELUAR/PENJUALAN SALDO
JUMLAH UNIT HARGA JUMLAH UNIT HARGA SALDO
12 Rp 11,000,000 Rp 132,000,000
6 Rp 11,000,000 Rp 66,000,000 6 Rp 11,000,000 Rp 66,000,000
4 Rp 11,000,000 Rp 44,000,000 2 Rp 11,000,000 Rp 22,000,000
Rp 11,000,000 3 Rp 11,000,000 Rp 33,000,000
Rp 11,000,000 4 Rp 11,000,000 Rp 44,000,000
Rp 259,644,000 25 Rp 12,145,760 Rp 303,644,000
1 Rp 12,364,000 Rp 12,364,000 24 Rp 12,136,667 Rp 291,280,000
Rp 86,240,000 31 Rp 12,178,065 Rp 377,520,000
1 Rp 12,320,000 Rp 12,320,000 30 Rp 12,173,333 Rp 365,200,000
Rp 367,884,000 12 Rp 134,684,000

RATA RATA
/MASUK/PEMBELIAN OUT/KELUAR/PENJUALAN SALDO
JUMLAH UNIT HARGA JUMLAH UNIT HARGA SALDO
40 Rp 350,000 Rp 14,000,000
20 Rp 350,000 Rp 7,000,000 20 Rp 350,000 Rp 7,000,000
10 Rp 350,000 Rp 3,500,000 10 Rp 350,000 Rp 3,500,000
Rp 350,000 11 Rp 350,000 Rp 3,850,000
Rp 350,000 12 Rp 350,000 Rp 4,200,000
Rp 5,291,000 25 Rp 379,640 Rp 9,491,000
1 Rp 407,000 Rp 407,000 24 Rp 378,500 Rp 9,084,000
Rp 2,772,000 31 Rp 382,452 Rp 11,856,000
1 Rp 396,000 Rp 396,000 30 Rp 382,000 Rp 11,460,000
Rp 8,763,000 32 Rp 11,303,000
 UD RASELA MEDIA MANDIRI
JURNAL PEMBELIAN
Jan-13

DEBIT
TGL KET
INVENTORY PPN PAID OTHER ACC. AMONT

15 Rp 188,100,000 Rp 18,810,000 FREIGHT PAID Rp 90,000

16 Rp 240,850,000 Rp 24,085,000 FREIGHT PAID Rp 65,000

JUMLAH Rp 428,950,000 Rp 42,895,000 Rp 155,000

Rp 472,000,000

UD RASELA MEDIA MANDIRI

VOUCHER KAS KECIL
Jan-13

TGL KET Other Acc. Jumlah Kas Kecil

27 POSTAGE Rp 100,000 Rp 600,000

SUBSCRIPTION Rp 300,000
IN-STORE PROMOTION Rp 200,000
28 STAFF AMENITIES Rp 200,000 Rp 700,000
CLEANING SERVICE Rp 300,000
MAINTENANCE Rp 200,000
JUMLAH Rp 1,300,000 Rp 1,300,000

UD RASELA MEDIA MANDIRI

JURNAL PENJUALAN
Jan-13

DEBIT KREDIT
TGL KET Acc.
COGS Sales PPN Collect.
Receivable
4 Rp 178,300,000 Rp 109,500,000 Rp 162,000,000 Rp 16,200,000
5 Rp 118,900,000 Rp 73,000,000 Rp 108,000,000 Rp 10,800,000

JUMLAH Rp 297,200,000 Rp 182,500,000 Rp 270,000,000 Rp 27,000,000

Rp 479,700,000 Rp 479,700,000
 U
J

DEBIT
TGL KET
KREDIT INVENTORY Acc. Payable PPN Paid

ACC.RECEIVABLE 10 Rp 9,650,000

Rp 207,000,000
Rp 265,000,000 11 Rp 11,350,000

Rp 472,000,000 17
17
19 Rp 68,862,500 Rp 6,886,250
20 Rp 80,920,000 Rp 8,092,000
23 Rp 110,000,000
23 Rp 77,000,000
24 Rp 196,110,000
24 Rp 252,229,000

25

26

JUMLAH Rp 170,782,500 Rp 635,339,000 Rp 14,978,250

UD RASELA MEDIA
JURNAL PENERIM
Freight
Inventory Jan-13
Collect.
Rp 109,500,000 Rp 100,000
Rp 73,000,000 Rp 100,000 DEBIT
TGL KET
Cash In Bank COGS Sales Disc.

Rp 182,500,000 Rp 200,000 6 Rp 96,100,000 Rp 58,550,000

7
8
9 Rp 77,100,000 Rp 47,500,000
10
11
12 Rp 209,000,000
13 Rp 66,000,000
14 Rp 157,904,000 Rp 3,566,000
15 Rp 98,262,000 Rp 2,378,000
16 Rp 10,821,250
17
18 Rp 12,716,000
19
20 Rp 35,000,000
21 Rp 15,000,000
JUMLAH Rp 777,903,250 Rp 106,050,000 Rp 5,944,000
Rp 889,897,250
 UD RASELA MEDIA MANDIRI
JURNAL PENGELUARAN KAS
Jan-13

DEBIT KREDIT
Other Acc. Amount Cash In Bank Other Acc. Amount

SALES RETURN Rp 15,840,000 Rp 17,424,000 COGS Rp 9,650,000

PPN COLLECT. Rp 1,584,000

SALES RETURN Rp 18,260,000 Rp 20,086,000 Rp 11,350,000
PPN COLLECT. Rp 1,826,000
MOTOR CYCLE Rp 240,000,000 ACC.PAYABLE Rp240,000,000
MOTOR CYCLE Rp 240,000,000 ACC.PAYABLE Rp240,000,000
FREIGHT Rp 51,250 Rp 75,800,000
FREIGHT Rp 88,000 Rp 89,100,000
Rp 110,000,000
Rp 77,000,000
Rp 189,900,000 PURCHASE DISC. Rp 6,210,000
Rp 244,279,000 PURCHASE DISC. Rp 7,950,000
SUPPLIES
INVENTORY Rp 650,000 Rp 1,500,000

TELEPHONE Rp 450,000
WATER Rp 150,000
SPEEDY- INTERNET Rp 250,000
OTHER EMPLOYERS Rp 200,000 Rp 11,500,000
WAGES & SALARIES Rp 2,500,000
INCOME TAX Rp 8,275,000
ELEXTRICITY Rp 525,000
Rp 530,649,250 Rp 836,589,000 Rp515,160,000
Rp 1,351,749,000 Rp 1,351,749,000

UD RASELA MEDIA MANDIRI

JURNAL PENERIMAAN KAS

Jan-13

KREDIT
Acc.
Sales Other Acc Amount
Receivable
Rp 87,300,000 INVENTORY Rp 58,550,000
FREIGHT COLLECT. Rp 70,000
PPN COLLECTED Rp 8,730,000
Rp 70,000,000 INVENTORY Rp 47,500,000
 FREIGHT COLLECT. Rp 100,000
PPN COLLECTED Rp 7,000,000
Rp 209,000,000
Rp 66,000,000
Rp 161,470,000
Rp 100,640,000
INVENTORY Rp 9,837,500
PPN PAID Rp 983,750
INVENTORY Rp 11,560,000
PPN PAID Rp 1,156,000
RASELA MARTA CAPITAL Rp 35,000,000
RASELA MARTA CAPITAL Rp 15,000,000
Rp 157,300,000 Rp 537,110,000 Rp 195,487,250
Rp 889,897,250
 UD RASELA MEDIA MANDIRI
JURNAL UMUM REKAP JURNAL PEMBELIAN
Jan-13 AKUN
INVENTORY
TGL KET REF DEBIT KREDIT PPN PAID
8 Sales Return Rp 15,300,000 FREIGHT PAID
PPN Collected Rp 1,530,000
Account Receivable Rp 16,830,000 JUMLAH
Inventory Rp 10,300,000
COGS Rp 10,300,000 REKAP JURNAL PENJUALAN
8 Sales Return Rp 16,600,000 AKUN
PPN Collected Rp 1,660,000
Account Receivable Rp 18,260,000
Inventory Rp 11,350,000
COGS Rp 11,350,000
17 Account Payable Rp 10,890,000
Inventory Rp 9,900,000
PPN Paid Rp 990,000 JUMLAH
18 Account Payable Rp 12,771,000
Inventory Rp 11,610,000 REKAP JURNAL PENERIMAAN KAS
PPN Paid Rp 1,161,000 AKUN
JUMLAH Rp 80,401,000 Rp 80,401,000

JUMLAH
RNAL PEMBELIAN REKAP VOUCHER KAS KECIL
DEBIT AKUN KREDIT AKUN DEBIT
Rp 428,950,000 ACC. RECEIVABLE Rp 472,000,000
Rp 42,895,000
Rp 155,000

Rp 472,000,000 JUMLAH Rp 472,000,000

RNAL PENJUALAN JUMLAH

DEBIT AKUN KREDIT
REKAP JURNAL PENGELUARAN KAS
AKUN DEBIT

JUMLAH

RNAL PENERIMAAN KAS

DEBIT AKUN KREDIT

JUMLAH
JUMLAH
AKUN KREDIT

JUMLAH

AKUN KREDIT

JUMLAH