PT GALAXY ELEKTRO

JURNAL PENERIMAAN KAS

Dec-15

Debit
Invoice
Date Description Ref
No. Cash In Bank

12/2/2015 Bkm12-1 Pelunasan piutang tanggal 4 nov 2015 Rp 105,600,000.00

12/15/2015 Bkm12-02 Pelunasan piutang Rp 132,000,000.00
12/16/2015 Nk-01 Penjualan tunai Rp 64,515,000.00

12/24/2015 Bkm12-03 Pelunasan piutang Rp 3,450,000.00

12/29/2015 Bkm12-04 Toko cahaya Rp 97,768,000.00

Rp 403,333,000.00

Recapitulation
Debit
Acc. No.
P 1-1100
 PT GALAXY ELEKTRO
JURNAL PENERIMAAN KAS
Dec-15

Debit Credit

Sales Discount Acc. No Amount Account Receivable Acc. No Amount

Rp 105,600,000.00
Rp 132,000,000.00
4-1100 Rp 58,650,000.00
2-1600 Rp 5,865,000.00
1-1400 Rp 3,450,000.00
Rp 96,800,000.00 8-1300 Rp 968,000.00

Rp 334,400,000.00 Rp 68,933,000.00

Recapitulation
Debit Credit
Amount Acc. No. Amount
Rp 403,333,000.00 1-1300 Rp 334,400,000.00 P
1-1400 Rp 3,450,000.00 P
2-1600 Rp 5,865,000.00 P
4-1100 Rp 58,650,000.00 P
8-1300 Rp 968,000.00 P

Rp 403,333,000.00 Rp 403,333,000.00
 PT GALAXY ELEKTRONIK
JURNAL PENGELUARAN KAS
Dec-15
Debit
Invoice
Date Description Ref Other
No. Account Payable
Acc. No.
12/1/2015 Bkk12-1 Pembayaran gaji dan upah 2-1300
12/10/2015 Bkk12-2 Pelunasan hutang dagang Rp 99,000,000.00
12/17/2015 Bkk12-3 Pembayaran deviden 2-1800
12/20/2015 Bkk12-4 Pelunasan kartu kredit 2-1100
12/22/2015 Bkk12-5 Pembayara kpd Bank mandiri 9-1100
*2-2100
12/30/2015 Bkk12-6 Pengisian kembali kas kecil 1-1200

Rp 99,000,000.00

RECAPITULATION
Debit
Acc. No. Amount
P 1-1200 Rp 4,215,000.00
P 2-1100 Rp 5,500,000.00
P 2-1200 Rp 99,000,000.00
P 2-1300 Rp 10,000,000.00
P 2-1800 Rp 4,500,000.00
P *2-2100 Rp 25,000,000.00
P 9-1100 Rp 2,500,000.00

Rp 150,715,000.00
 TRONIK
ARAN KAS

ebit Credit
Other Other
Cash in Bank
Amount Acc. No. Amount
Rp 10,000,000.00 Rp 10,000,000.00
Rp 99,000,000.00 Rp 9,000,000.00
Rp 4,500,000.00 Rp 4,500,000.00
Rp 5,500,000.00 Rp 5,500,000.00
Rp 2,500,000.00 Rp 27,500,000.00
Rp 25,000,000.00
Rp 4,215,000.00 Rp 4,215,000.00

Rp 51,715,000.00 Rp 150,715,000.00

RECAPITULATION
Credit
Acc. No. Amount
1-1100 Rp 150,715,000.00 P
2-1700 Rp 9,000,000.00 P

Rp 159,715,000.00
 PT GALAXY ELEKTRONIK
JURNAL PEMBELIAN
Dec-15

Debit
Invoice
Date Description Ref Merchandise
No. PPN Income
Inventory

06/12/1015 Fg-013 Pembelian dari Global Elektronik Rp 52,800,000.00 Rp 5,280,000.00

19/12/1016 Fa-002 Pembelian dari galaxy elektronik Rp 66,350,000.00 Rp 6,635,000.00
23/12/1017 Fs-524 Pembelian dari galaxy elektronik Rp 94,200,000.00 Rp 9,420,000.00

Rp 213,350,000.00 Rp 21,335,000.00

RECAPITULATION
Debit
Acc. No. Amount
P 1-1500 Rp 213,350,000.00
P 2-1700 Rp 21,335,000.00
P 5-1200 Rp 125,000.00

Rp 234,810,000.00
it Credit

Freigt Paid Account Payable

Rp 35,000.00 Rp 58,115,000.00
Rp 45,000.00 Rp 73,030,000.00
Rp 45,000.00 Rp 103,665,000.00

Rp 125,000.00 Rp 234,810,000.00

RECAPITULATION
Credit
Acc. No. Amount
2-1200 Rp 234,810,000.00 P

Rp 234,810,000.00
 PT GALAXY ELEKTRONIK
JURNAL PENJUALAN
Dec-15

CGS
Debit (Dr.) /
Invoice Merchand
Date Description Ref
No. ise
Inventory
Account Receivable (Cr.)

12/3/2015 f-12/01 Penjualan kepada toko Muhibad Rp 83,100,000.00

12/10/2015 F12-02 Penjualan kepada took cahaya Rp 116,490,000.00
12/24/2015 F12-03 Penjualan keoada took azkia Rp 99,495,000.00
12/27/2015 F12-04 Penjualan kepada took muhibad Rp 137,380,000.00

Rp 436,465,000.00

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No.
P 1-1300 Rp 436,465,000.00 2-1600
4-1100
4-1200

Rp 436,465,000.00
ONIK
AN

Credit

Freight
Sales of Merchandise PPN Outcome
Collected

Rp 75,500,000.00 Rp 7,550,000.00 Rp 50,000.00 83,100,000

Rp 105,850,000.00 Rp 10,585,000.00 Rp 55,000.00 116,490,000 x
Rp 90,450,000.00 Rp 9,045,000.00 99,495,000
Rp 124,800,000.00 Rp 12,480,000.00 Rp 100,000.00 137,380,000

Rp 396,600,000.00 Rp 39,660,000.00 Rp 205,000.00

436,465,000

N
CREDIT
Amount
Rp 39,660,000.00 P
Rp 396,600,000.00 P
Rp 205,000.00 P

Rp 436,465,000.00
 12PT GALAXY ELEKTRONIK
GENERAL JOURNAL
Dec-15

Date Doc. No Description Ref Debit

12/3/2015 F12-1 Cost of goods sold 5-1100 Rp 65,500,000.00

Marchendise inventory 1-1500
12/8/2015 Bm12-1 Accouts payable 2-1200 Rp 14,520,000.00
Vat-in 2-1700
Marchendise inventory 1-1500
Marchendise inventory 1-1500 Rp 13,200,000.00
Cost of goods sold 5-1100
12/10/2015 F12-02 Cost of goods sold 5-1100 Rp 92,150,000.00
Marchendise inventory 1-1500
12/14/2015 Nkr12-1 rsales return 4-1400 Rp 11,400,000.00
Vat-out 2-1600 Rp 1,140,000.00
account receivable 1-1300
marchendise inventory 1-1500 Rp 9,900,000.00
cost of good sold 5-1100
 16/12/2015 Nk-01  cost of goods sold 5-1100 Rp 52,250,000.00
Marchendise inventory 1-1500
 24/12/2015 F12-03   cost of goods sold 5-1100 Rp 77,900,000.00
Marchendise inventory 1-1500
 27/12/2015 F12-04  cost of goods sold 5-1100 Rp 109,150,000.00
Marchendise inventory 1-1500

Rp 447,110,000.00

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
P 1-1500 Rp 9,900,000.00 1-1500 Rp 410,150,000.00
P 2-1200 Rp 14,520,000.00 1-1300 Rp 12,540,000.00
P 2-1600 Rp 1,140,000.00 2-1700 Rp 1,320,000.00
P 5-1100 Rp 396,950,000.00 5-1100 Rp 9,900,000.00
P 4-1400 Rp 11,400,000.00

Rp 433,910,000.00 Rp 433,910,000.00
Credit

Rp 65,500,000.00

Rp 1,320,000.00
Rp 13,200,000.00

Rp 13,200,000.00

Rp 92,150,000.00

Rp 12,540,000.00

Rp 9,900,000.00

Rp 52,250,000.00

Rp 77,900,000.00

Rp 109,150,000.00

Rp 447,110,000.00

P
P
P
P
 PT GALAXY ELEKTRONIK
PETTY CASH
Dec-15

Invoice Debit
Date Description
No. Acc. No Amount
12/1/2015 Vkk12-1 Pembayaran brosur 6-1100 Rp 1,000,000.00
12/2/2015 Vkk12-2 Pembayaran listrik 2-1300 Rp 800,000.00
12/4/2015 Vkk12-3 Pembayaran telepon 2-1300 Rp 700,000.00
12/7/2015 Vkk12-4 Pembayaran pembelian perlengk 1-1600 Rp 800,000.00
12/11/2015 Vkk12-5 Pembayaran biaya reparasi&peme6-1500 Rp 915,000.00

Rp 4,215,000.00

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
P 1-1600 Rp 800,000.00 1-1200 Rp 4,215,000.00
P 2-1300 Rp 1,500,000.00
P 6-1100 Rp 1,000,000.00
P 6-1500 Rp 915,000.00

Rp 4,215,000.00 Rp 4,215,000.00
 Credit
Petty Cash
Rp 1,000,000.00
Rp 800,000.00
Rp 700,000.00
Rp 800,000.00
Rp 915,000.00

Rp 4,215,000.00

P
 PT GALAXY ELEKTRONIK
KARTU PERSEDIAAN
Dec-15

LG LED 32” TV LG LED 32”

IN OUT
Invoice
Date Description
No. Quantity Price Amount Quantity Price

Dec-15 1 Saldo
3 F12-01 Penjualan 10 3,350,000
6 Fg013 Pembelian 8 3,350,000 26,800,000
8 Bm12-1 Retur pembelian -2 3,350,000 6,700,000
10 F12-02 Penjualan 15 3,350,000
14 Nkr2-1 Retur penjualan -2 3,350,000
16 Nk01 Penjualan 7 3,350,000
19 Fa-002 Pembelian 9 3,400,000 30,600,000

23 Fs-524 Pembelian 14 3,300,000 46,200,000

24 F12-03 Penjualan 11 3,300,000

27 F12-04 Penjualan 3 33,000,000

9 3,400,000
6 3,350,000

SHARP 32” TV SHARP 32”

IN OUT
Invoice
Date Description
No. Quantity Price Amount Quantity Price

Dec-15 1 Saldo
3 F12-1 Penjualan 10 3,200,000
6 Fg013 pembelian 8 3,250,000 26,000,000

8 Bm12-1 Retur pembelian -2 3,250,000 6,500,000

10 F12-02 penjualan 6 3,250,000

7 3,200,000
14 Nkr12-1 Retur penjualan -1 3,200,000
16 Nk01 penjualan 9 3,200,000
19 Fa-002 pembelian 11 3,250,000

23 Fs-524 pembelian 15 3,200,000 48,000,000

24 F12-03 penjualan 13 3,200,000

27 F12-04 penjualan 2 3,200,000

11 3,250,000
2 3,200,000
TV LG LED 32”
OUT BALANCE

Amount Quantity Price Amount

50 3,350,000 167,500,000
33,500,000 40 3,350,000 134,000,000
48 3,350,000 160,800,000
46 3,350,000 154,100,000
50,250,000 31 3,350,000 103,850,000
6,700,000 33 3,350,000 110,550,000
23,450,000 26 3,350,000 87,100,000
26 3,350,000 87,100,000
9 3,400,000 30,600,000
26 3,350,000 87,100,000
9 3,400,000 30,600,000
14 3,300,000 46,200,000
36,300,000 26 3,350,000 87,100,000
9 3,400,000 30,600,000
3 33,000,000 9,900,000
9,900,000 20 3,300,000 66,000,000
30,600,000
20,100,000

TV SHARP 32”
OUT BALANCE

Amount Quantity Price Amount

60 3,200,000 192,000,000
32,000,000 50 3,200,000 160,000,000
50 3,200,000 160,000,000
8 3,250,000 26,000,000
50 3,200,000 160,000,000
6 3,250,000 19,500,000
195,000,000 43 3,200,000 13,760,000,000
22,400,000
3,200,000 44 3,200,000 140,800,000
28,800,000 35 3,200,000 112,000,000
35,750,000 35 3,200,000 112,000,000
11 3,250,000 35,750,000
35 3,200,000 112,000,000
11 3,250,000 35,750,000
15 3,200,000 48,000,000
41,600,000 35 3,200,000 112,000,000
11 3,250,000 35,750,000
2 3,200,000 6,400,000
6,400,000 33 3,200,000 105,600,000
35,750,000
6,400,000
 PT GALAXY ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
Dec-20

GLOBAL ELEKTRONIK S001

Descripti Ref Balance
Date Debit Credit
on Debit
Dec-20
6 Rp 58,115,000.00

ATALANTA ELKTRONIK S002

Descripti Ref Balance
Date Debit Credit
on Debit
Dec-20
Rp 73,030,000.00

S003
SUNRISE ELEKTRONIK
Descripti Balance
Date Ref Debit Credit
on Debit
Dec-20
19 Rp 73,030,000.00
 PT GALAXY ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
Dec-20

TOKO MUHIBAD C001

Descripti Balance
Date on Ref Debit Credit
Debit
Dec-20 Rp 105,600,000.00
3 Rp 83,100,000.00 Rp 188,700,000.00
Rp 137,380,000.00 Rp 326,080,000.00

TOKO CAHAYA C002

Descripti Ref Balance
Date Debit Credit
on Debit
Dec-20 Rp 96,800,000.00
10 Rp 222,340,000.00 Rp 319,140,000.00

TOKO PURNAMA C003

Descripti Balance
Date Ref Debit Credit
on Debit
Dec-20 Rp 132,000,000.00
TOKO AZKIA C004
Descripti Balance
Date on Ref Debit Credit
Debit
Dec-20 Rp 94,600,000.00
24 Rp 99,495,000.00 Rp 194,095,000.00
Credit
Rp 99,000,000.00
Rp 157,115,000.00

Credit
Rp 93,500,000.00
Rp 166,530,000.00

Credit
Rp 85,800,000.00
Rp 158,830,000.00
Credit

Credit

Credit
Credit
 NERACA SALDO
PT GALAXY ELEKTRONIK
PER 31 DES 2015

ACCOUNT NUMBER ACCOUNTS DEBET KREDIT

1-1100 cash in bak Rp458,143,000.00
1-1200 petty cash Rp5,000,000.00
1-1300 account receivable Rp518,525,000.00
1-1400 allowance for debtfull debt Rp6,450,000.00
1-1500 marchendise inventory Rp172,600,000.00
1-1600 store supplies Rp11,680,000.00
1-1700 prepaid rent Rp6,400,000.00
1-1800 prepaid insurance Rp6,930,000.00
*1-1900 prepaid income tax Rp31,378,600.00
*1-2100 stock invesment Rp235,000,000.00
*1-3100 land Rp192,500,000.00
*1-3200 building at cost Rp768,000,000.00
*1-3300 building accumulated debt Rp117,760,000.00
*1-3400 vehicle at cost Rp258,000,000.00
*1-3500 vehicle accumulated debt Rp94,395,000.00
*1-3600 equipment Rp220,800,000.00
*1-3700 equipment accumulated debt Rp77,720,000.00
2-1100 credit card Rp2,000,000.00
2-1200 account payable Rp399,590,000.00
2-1300 eccrual expense
2-1400 income tax payable
2-1500 ppn payable Rp19,200,000.00
2-1600 ppn outcome Rp44,385,000.00
2-1700 ppn income Rp20,015,000.00
2-1800 deviden payable Rp2,000,000.00
*2-2100 bank mandiri loan Rp225,000,000.00
3-1100 common stock Rp1,000,000,000.00
3-1200 retained earning Rp363,743,600.00
3-1300 income summary
4-1100 sales Rp3,040,350,000.00
4-1200 freight collected Rp205,000.00
4-1300 sales discount Rp10,850,000.00
4-1400 sales return Rp11,400,000.00
5-1100 cost of good sold Rp2,196,620,000.00
5-1200 freight in Rp7,625,000.00
6-1100 advertising expense Rp16,000,000.00
6-1200 telephone,water,and electricity Rp21,980,000.00
6-1300 rent expense Rp8,800,000.00
6-1400 store supplies expense Rp8,500,000.00
6-1500 maintanance and repair expense Rp11,415,000.00
6-1600 bad debt expense
6-1700 depreciation expense Rp78,705,000.00
6-1800 insurance expense Rp4,000,000.00
*6-1900 wages and salaries expense Rp110,000,000.00
8-1100 interest income Rp6,530,000.00
8-1200 devident expense Rp5,500,000.00
8-1300 late free collected Rp968,000.00
9-1100 interest expense Rp8,180,000.00
9-1200 bank service charge Rp5,550,000.00
9-1300 income tax expense
9-1400 gain/loss sales vehicle
9-1500 miscellancous expense Rp1,200,000.00
9-1600 late free expense
Rp5,405,796,600.00 Rp5,405,796,600.00
 PT GALAXY ELEKTRONIK
JURNAL PENYESUAIAN
PER 31 DES 2015
DATE DOC.NO DESCRIPTION REFF DEBET
31 bm12-2 cash in bank 1-1100 Rp 568,000.00
bank service charge 9-1200 Rp 85,000.00
interest income 8-1100
31 bm12-3 wages&salaries expense *6-1900 Rp 10,000,000.00
water, telephone&electricity expense 6-1200 Rp 1,500,000.00
INCOME TAX PAYABLE 2-1400
31 bm12-4 Insurance Expense 6-1800 Rp 500,000.00
Prepaid Insurance 1-1800
Rent Expense 6-1300 Rp 800,000.00
Prepaid Rent 1-1700
StoreSupplies Expense 6-1400 Rp 4,135,000.00
Store Supplies 1-1600
bad debt expense 6-1600 Rp 14,291,000.00
allowance for debtfull debt 1-1400
31 bm12-5 depreciation expense 6-1700 Rp 7,155,000.00
building accum depr *1-3300
vehicle accum depr *1-3500
equipment accum depr *1-3700
31 bm12-6 ppn outcome 2-1600 Rp 44,385,000.00
ppn income 2-1700
ppn payable 2-1500
income tax expense 9-1300 Rp 2,276,250.00
prepaid income tax *1-1900
Rp 85,695,250.00
KREDIT

Rp 653,000.00

Rp 11,500,000.00
Rp 518,525,000.00
Rp 500,000.00 Rp 20,741,000.00
Rp 14,291,000.00
Rp 800,000.00

Rp 4,135,000.00

Rp 14,291,000.00

Rp 2,560,000.00
Rp 3,255,000.00
Rp 1,340,000.00

Rp 20,015,000.00 bb \sales
Rp 24,370,000.00 Rp 58,650,000.00
Rp 396,600,000.00
Rp 2,276,250.00 Rp 455,250,000.00 jmlh
Rp 85,695,250.00 Rp 2,276,250.00 0.50%
 neraca saldo
no akun nama akun
debet kredit
1-1100 cash in bak Rp458,143,000.00
1-1200 petty cash Rp5,000,000.00
1-1300 account receivable Rp518,525,000.00
1-1400 allowance for debtfull debt Rp6,450,000.00
1-1500 marchendise inventory Rp172,600,000.00
1-1600 store supplies Rp11,680,000.00
1-1700 prepaid rent Rp6,400,000.00
1-1800 prepaid insurance Rp6,930,000.00
*1-1900 prepaid income tax Rp31,378,600.00
*1-2100 stock invesment Rp235,000,000.00
*1-3100 land Rp192,500,000.00
*1-3200 building at cost Rp768,000,000.00
*1-3300 building accumulated debt Rp117,760,000.00
*1-3400 vehicle at cost Rp258,000,000.00
*1-3500 vehicle accumulated debt Rp94,395,000.00
*1-3600 equipment Rp220,800,000.00
*1-3700 equipment accumulated debt Rp77,720,000.00
2-1100 credit card Rp2,000,000.00
2-1200 account payable Rp399,590,000.00
2-1300 eccrual expense
2-1400 income tax payable
2-1500 ppn payable Rp19,200,000.00
2-1600 ppn outcome Rp44,385,000.00
2-1700 ppn income Rp20,015,000.00
2-1800 deviden payable Rp2,000,000.00
*2-2100 bank mandiri loan Rp225,000,000.00
3-1100 common stock Rp1,000,000,000.00
3-1200 retained earning Rp363,743,600.00
3-1300 income summary
4-1100 sales Rp3,040,350,000.00
4-1200 freight collected Rp205,000.00
4-1300 sales discount Rp10,850,000.00
4-1400 sales return Rp11,400,000.00
5-1100 cost of good sold Rp2,196,620,000.00
5-1200 freight PAID Rp7,625,000.00
6-1100 advertising expense Rp16,000,000.00
6-1200 telephone,water,and electricity Rp21,980,000.00
6-1300 rent expense Rp8,800,000.00
6-1400 store supplies expense Rp8,500,000.00
6-1500 maintanance and repair expense Rp11,415,000.00
6-1600 bad debt expense
6-1700 depreciation expense Rp78,705,000.00
6-1800 insurance expense Rp4,000,000.00
*6-1900 wages and salaries expense Rp110,000,000.00
8-1100 interest income Rp6,530,000.00
8-1200 devident income Rp5,500,000.00
8-1300 late free collected Rp968,000.00
9-1100 interest expense Rp8,180,000.00
9-1200 bank service charge Rp5,550,000.00
9-1300 income tax expense
9-1400 gain/loss sales vehicle
9-1500 miscellancous expense Rp1,200,000.00
9-1600 late free expense
Rp5,405,796,600.00 Rp5,405,796,600.00
 PT GALAXY ELEKTRONIK
NERAJA LAJUR
PER 31 DESEMBER 2015
ayat penyesuian ns disesuaikan
debet kredit debet kredit
Rp 568,000.00 Rp458,711,000.00
Rp5,000,000.00
Rp518,525,000.00
Rp 14,291,000.00 Rp 20,741,000.00
Rp172,600,000.00
Rp 4,135,000.00 Rp7,545,000.00
Rp 800,000.00 Rp5,600,000.00
Rp 500,000.00 Rp6,430,000.00
Rp 2,276,250.00 Rp29,102,350.00
Rp235,000,000.00
Rp192,500,000.00
Rp768,000,000.00
Rp 2,560,000.00 Rp 120,320,000.00
Rp258,000,000.00
Rp 3,255,000.00 Rp 97,650,000.00
Rp220,800,000.00
Rp 1,340,000.00 Rp 79,060,000.00
Rp 2,000,000.00
Rp 399,590,000.00

Rp 11,500,000.00 Rp 11,500,000.00
Rp 24,370,000.00 Rp 43,570,000.00
Rp 44,385,000.00
Rp 20,015,000.00
Rp 2,000,000.00
Rp 225,000,000.00
Rp 1,000,000,000.00
Rp363,743,600.00

Rp3,040,350,000.00
Rp 205,000.00
Rp10,850,000.00
Rp11,400,000.00
Rp2,196,620,000.00
Rp7,625,000.00
Rp16,000,000.00
Rp 1,500,000.00 Rp23,480,000.00
Rp 800,000.00 Rp9,600,000.00
Rp 4,135,000.00 Rp12,635,000.00
Rp11,415,000.00
Rp 14,291,000.00 Rp 14,291,000.00
Rp 7,155,000.00 Rp85,860,000.00
Rp 500,000.00 Rp4,500,000.00
Rp 10,000,000.00 Rp120,000,000.00
Rp 653,000.00 Rp 7,183,000.00
Rp 5,500,000.00
Rp 968,000.00
Rp8,180,000.00
Rp 85,000.00 Rp5,635,000.00
Rp 2,276,250.00 Rp 2,276,250.00

Rp1,200,000.00

Rp 85,695,250.00 Rp 85,695,250.00 Rp 5,419,380,600.00 Rp 5,419,380,600.00

 laba rugi neraca
debet kredit debet kredit
Rp 458,711,000.00
Rp5,000,000.00
Rp518,525,000.00
Rp 20,741,000.00
Rp172,600,000.00
Rp7,545,000.00
Rp5,600,000.00
Rp6,430,000.00
Rp29,102,350.00
Rp235,000,000.00
Rp192,500,000.00
Rp768,000,000.00
Rp 120,320,000.00
Rp258,000,000.00
Rp 97,650,000.00
Rp220,800,000.00
Rp 79,060,000.00
Rp 2,000,000.00
Rp 399,590,000.00

Rp 11,500,000.00
Rp 43,570,000.00

Rp 2,000,000.00
Rp 225,000,000.00
Rp 1,000,000,000.00
Rp363,743,600.00

Rp3,040,350,000.00
Rp 205,000.00
Rp10,850,000.00
Rp11,400,000.00
Rp2,196,620,000.00
Rp7,625,000.00
Rp16,000,000.00
Rp23,480,000.00
Rp9,600,000.00
Rp12,635,000.00
Rp11,415,000.00
Rp 14,291,000.00
Rp85,860,000.00
Rp4,500,000.00
 Rp120,000,000.00
Rp 7,183,000.00
Rp 5,500,000.00
Rp 968,000.00
Rp8,180,000.00
Rp5,635,000.00
Rp 2,276,250.00

Rp1,200,000.00

Rp2,541,567,250.00 Rp 3,054,206,000.00 Rp 2,877,813,350.00 Rp 2,365,174,600.00

Rp 512,638,750.00 Rp 512,638,750.00
Rp3,054,206,000.00 Rp 3,054,206,000.00 Rp 2,877,813,350.00 Rp 2,877,813,350.00
85695250
 PT GALAXY ELEKTRONIK
LAP LABA RUGI
PER 31 DES 2015
PENDAPATAN
SALES Rp 3,040,350,000.00
freight collected Rp 205,000.00
sales discount -Rp10,850,000.00
sales return -Rp11,400,000.00
Rp 3,018,305,000.00
COST OF GOOD SOLD
cost of good sold -Rp2,196,620,000.00
freight paid -Rp7,625,000.00
COST OF GOOD SOLD -Rp2,204,245,000.00
Rp 814,060,000.00
OPERATING EXPENSE
advertising expense -Rp16,000,000.00
telephone,water,and electricity -Rp23,480,000.00
rent expense -Rp9,600,000.00
store supplies expense -Rp12,635,000.00
maintanance and repair expense -Rp11,415,000.00
bad debt expense -Rp 14,291,000.00
depreciation expense -Rp85,860,000.00
insurance expense -Rp4,500,000.00
wages and salaries expense -Rp120,000,000.00
TOTAL BEBAN -Rp297,781,000.00
Rp516,279,000.00

interest income Rp 7,183,000.00

devident income Rp 5,500,000.00
late free collected Rp 968,000.00
Rp 13,651,000.00

OTHER EXPENSE
interest expense -Rp8,180,000.00
bank service charge -Rp5,635,000.00
gain/loss sales vehicle
miscellancous expense -Rp1,200,000.00
late free expense
-Rp15,015,000.00
-Rp 1,364,000.00
laba bersih sebelum pph Rp514,915,000.00
income tax expense -Rp 2,276,250.00
laba bersih setelah pajak Rp512,638,750.00
PENDAPATAN
SALES Rp 1,770,000,000
freight collected
sales discount -Rp 8,700,000
sales return Rp 1,761,300,000

COST OF GOOD SOLD

cost of good sold Rp 1,239,000,000
freight paid Rp 6,675,500
COST OF GOOD SOLD Rp 1,245,675,500

OPERATING EXPENSE
advertising expense Rp 9,350,000
telephone,water,and electricity Rp 16,500,000
rent expense Rp 4,400,000
store supplies expense Rp 6,700,000
maintanance and repair expense Rp 6,300,000
bad debt expense
depreciation expense Rp 78,705,000
insurance expense Rp 1,890,000
wages and salaries expense Rp 99,000,000
TOTAL BEBAN

interest income Rp 5,000,000

devident income Rp 5,800,000
late free collected
Rp 10,800,000

OTHER EXPENSE
interest expense Rp 2,700,000
bank service charge Rp 3,400,000
gain/loss sales vehicle
miscellancous expense Rp 825,000
late free expense
Rp 6,925,000
Rp 3,875,000
Laba Sebelum Pajak Rp 519,499,500
 PT GALAXY ELEKTRONIK
PLAPORAN PERUBAHAN EKUITAS
PER 31 DES 2015

common stock Rp 1,000,000,000.00

Rp 1,000,000,000.00
laba bersih Rp 512,638,750.00
retairned earning Rp 363,743,600.00
menambah modal Rp 876,382,350.00
saldo laba 31 des 2015 Rp 1,876,382,350.00
AKTIVA PASSIVA
cash in bak Rp 458,711,000.00 credit card
petty cash Rp5,000,000.00 account payable
account receivable Rp518,525,000.00 eccrual expense
allowance for debtfull debt -Rp20,741,000.00 income tax payable
marchendise inventory Rp172,600,000.00 ppn payable
store supplies Rp7,545,000.00 ppn outcome
prepaid rent Rp5,600,000.00 ppn income
prepaid insurance Rp6,430,000.00 deviden payable
prepaid income tax Rp29,102,350.00
Rp 1,182,772,350.00
stock invesment Rp235,000,000.00 LONG TERM LIABILITIES
land Rp192,500,000.00 BANK MANDIRI LOAN
building at cost Rp768,000,000.00
building accumulated debt -Rp120,320,000.00
vehicle at cost Rp258,000,000.00 SALDO LABA 31 DES 2015
vehicle accumulated debt -Rp97,650,000.00
equipment Rp220,800,000.00
equipment accumulated debt -Rp 79,060,000.00
Rp1,377,270,000.00
Rp 2,560,042,350.00
Rp 2,000,000.00
Rp 399,590,000.00

Rp 11,500,000.00
Rp 43,570,000.00

Rp 2,000,000.00
Rp 458,660,000.00

Rp 225,000,000.00
Rp 225,000,000.00

Rp 1,876,382,350.00
Rp 1,876,382,350.00

Rp 2,560,042,350.00
aktivitas operasional
Arus Kas Masuk
Pelunasan piutang dagang dari Toko Muhibad : Rp 105,600,000
Pelunasan piutang dagang dari Toko Purnama : Rp 132,000,000
Penjualan Tunai Rp 64,515,000
Pelunasan piutang yang dihapuskan Rp 3,450,000
Pelunasan Piutang dagang dari toko cahaya Rp 97,768,000
Penerimaan Pendapatam Bungan Bank Rp 653,000
Jumlah arus Kas masuk kegiatan operasional Rp 403,986,000
Arus Kas Keluar
Pembayaran gaji bulan november 2015 -Rp 10,000,000
Pelunasan utang -Rp 99,000,000
Pembayaran devident -Rp 4,500,000
Pembayaran kartu kredit -Rp 5,500,000
Pembayaran beban Bunga -Rp 2,500,000
Pembayaran Adm Bank -Rp 85,000
pengisian kembali Kas kecil -Rp 4,215,000
Jumlah arus kas keluar kegiatan operasional -Rp 125,800,000
Arus Kas Bersih Kegiatan Operasional Rp 278,186,000
Aktivitas Investasi

Aktivitas Pendanaan
Arus Kas Keluar
Pembayaran kebank Mandiri -Rp 25,000,000
-Rp 25,000,000

Kenaikan Kas Rp 253,186,000

Saldo Awal Kas 30 Nov 2015 Rp 210,525,000
Saldo Akhir Kas 31 Des 2015 Rp 463,711,000
 30-Nov-15 31-Dec-15
Aktiva
Aktiva Lancar Naik/Turun
cash in bak Rp 205,525,000
petty cash Rp 5,000,000
account receivable Rp 429,000,000 Rp 518,525,000 -Rp 89,525,000
allowance for debtfull debt -Rp 3,000,000 -Rp 20,741,000 -Rp 17,741,000
marchendise inventory Rp 359,500,000 Rp 172,600,000 Rp 186,900,000
store supplies Rp 10,880,000 Rp 7,545,000 Rp 3,335,000
prepaid rent Rp 6,400,000 Rp 5,600,000 Rp 800,000
prepaid insurance Rp 6,930,000 Rp 6,430,000 Rp 500,000
prepaid income tax Rp 31,378,600 Rp 29,102,350 Rp 2,276,250

Investment
stock invesment Rp 235,000,000 Rp 235,000,000

Fixed Assets

land Rp 192,500,000 Rp 192,500,000 Rp -

building at cost Rp 768,000,000 Rp 768,000,000 Rp -
building accumulated debt Rp 117,760,000 Rp 120,320,000 Rp 2,560,000
vehicle at cost Rp 258,000,000 Rp 258,000,000 Rp -
vehicle accumulated debt Rp 94,395,000 Rp 97,650,000 Rp 3,255,000
equipment Rp 220,800,000 Rp 220,800,000 Rp -
equipment accumulated debt Rp 77,720,000 Rp 79,060,000 Rp 1,340,000

Lialibilities
credit card Rp 7,500,000 Rp 2,000,000 -Rp 5,500,000
account payable Rp 278,300,000 Rp 399,590,000 Rp 121,290,000
eccrual expense Rp 11,500,000 Rp 11,500,000 Rp -
income tax payable Rp -
ppn payable Rp 19,200,000 Rp 43,570,000 Rp 24,370,000

ppn outcome Rp -
ppn income Rp -
deviden payable Rp 6,500,000 Rp 2,000,000 -Rp 4,500,000
bank mandiri loan Rp 250,000,000 Rp 225,000,000 -Rp 25,000,000
common stock Rp 1,000,000,000 Rp 1,000,000,000 Rp -
retained earning Rp 363,743,600 Rp 363,743,600 Rp -
income summary Rp -
 ket
Current Earning Rp 512,638,750
Allowance For Debtfull Debt Rp 17,741,000
naik building accumulated debt Rp 2,560,000
naik vehicle accumulated debt Rp 3,255,000
turun equipment accumulated debt Rp 1,340,000
turun
turun Arus Kas Kegiatan Operasional
turun Arus Kas Masuk
turun Store Supplies Rp 3,335,000
Prepaid Rent Rp 800,000
Prepaid Insurance Rp 500,000
Prepaid income Tax Rp 2,276,250
account Payable Rp 121,290,000
PPN Payable Rp 24,370,000
Merchandise Inventory Rp 186,900,000

Arus Kas Keluar

naik account Receivable -Rp 89,525,000
Credit Card -Rp 5,500,000
naik Devident Payable -Rp 4,500,000

naik Arus Kas Kegiatan Investasi

Arus Kas Masuk
Arus Kas Keluar
turun
naik Arus Kas Kegiatan Pendanaan
Arus Kas Masuk
Arus Kas Keluar
naik Bank Mandiri Loan -Rp 25,000,000

turun
turun
Rp 537,534,750

Rp 339,471,250

-Rp 99,525,000

-Rp 25,000,000
Rp 752,481,000
Arus Kas dari kegiatan operasional
Laba Bersih Rp 512,638,750
Ditambah :
building accumulated debt Rp 2,560,000
vehicle accumulated debt
equipment accumulated debt
Kenaikan Aset lancar
Kenaikan utang Lancar

Jumlah
Dikurang :
Kenaikan Aset lancar
Penurunan Utang Lancar
Jumlah
Arus Kas Bersih Dari Kegiatan Operasional
 PT GALAXY ELECTRONIK
JURNAL PENUTUP
PER 31 DESEMBEER 2015
DATE ACCOUNT REF DEBET
31-Dec-15 Sales Of Merchandise Rp 3,040,350,000
Freight Collected Rp 205,000
Interest Income Rp 7,183,000
Devident Income Rp 5,500,000
Late Fee Collected Rp 968,000
Income Summary

31-Dec-15 Income Summary Rp 2,541,567,250

Sales Discount
Sales Return
Cost of Good Sold
Freight Paid
Advertising Expense
Tlpn,Water & Electr Expense
Rent Expense
Store Supplies Expense
Maintenance And Repair Expense
Bad Debt expense
Depreciation Expense
Insurance Expense
Wages & Salaries
Interest Expense
Bank Service Charger
Income Tax Expense
Gain/Loss Sales Vehicle
Miscellaneos Expense
Late Fee Expense
31-Dec-15 Income Summary Rp 876,382,350
retained Earning
Rp 6,472,155,600
KREDIT

Rp 3,054,206,000

Rp 10,850,000
Rp 11,400,000
Rp 2,196,620,000
Rp 7,625,000
Rp 16,000,000
Rp 23,480,000
Rp 9,600,000
Rp 12,635,000
Rp 11,415,000
Rp 14,291,000
Rp 85,860,000
Rp 4,500,000
Rp 120,000,000
Rp 8,180,000
Rp 5,635,000
Rp 2,276,250

Rp 1,200,000

Rp 876,382,350
Rp 6,472,155,600
 PT GALAXY ELEKTRONIK
Neraca Saldo Setelah Penutup
Per 31 Des 2015
No Acc Account Ref Debet Credit
1-1100 cash in bak Rp 458,711,000
1-1200 petty cash Rp 5,000,000
1-1300 account receivable Rp 518,525,000
1-1400 allowance for debtfull debt Rp 20,741,000
1-1500 marchendise inventory Rp 172,600,000
1-1600 store supplies Rp 7,545,000
1-1700 prepaid rent Rp 5,600,000
1-1800 prepaid insurance Rp 6,430,000
*1-1900 prepaid income tax Rp 29,102,350
*1-2100 stock invesment Rp 235,000,000
*1-3100 land Rp 192,500,000
*1-3200 building at cost Rp 768,000,000
*1-3300 building accumulated debt Rp 120,320,000
*1-3400 vehicle at cost Rp 258,000,000
*1-3500 vehicle accumulated debt Rp 97,650,000
*1-3600 equipment Rp 220,800,000
*1-3700 equipment accumulated debt Rp 79,060,000
2-1100 credit card Rp 2,000,000
2-1200 account payable Rp 399,590,000
2-1300 eccrual expense Rp 11,500,000
2-1400 income tax payable
2-1500 ppn payable Rp 43,570,000
2-1600 ppn outcome
2-1700 ppn income
2-1800 deviden payable Rp 2,000,000
*2-2100 bank mandiri loan Rp 225,000,000
3-1100 common stock Rp 1,000,000,000
3-1200 retained earning Rp 876,382,350
Rp 2,877,813,350 Rp 2,877,813,350