PT EDELWEISS ELEKTRONIK JURNAL PEMBELIAN · PDF file8 BM12-1 Account Payable, City elektronik...

Credit

6 FCE3100 96.450.000Rp 9.645.000Rp 45.000Rp 106.140.000Rp

19 IE1607 75.260.000Rp 7.526.000Rp 45.000Rp 82.831.000Rp

23 AE-1457 108.615.000Rp 10.861.500Rp 50.000Rp 119.526.500Rp

280.325.000Rp 28.032.500Rp 140.000Rp 308.497.500Rp

Acc. No. Amount Acc. No. Amount

1-1500 280.325.000Rp 2-1200 308.497.500Rp

2-1700 28.032.500Rp

5-1200 140.000Rp

308.497.500Rp 308.497.500Rp

PPN Income

PT EDELWEISS ELEKTRONIK

JURNAL PEMBELIAN

DESEMBER 2015

RECAPITULATION

Debit Credit

DateInvoice

No.Description Ref

Merchandise

Inventory Account Payable Freigt Paid

PT City Elektronik

PT Indo Elektronik

PT Aneka Elektronik

3 F-12/01 84.870.000Rp 68.500.000Rp 77.100.000Rp 7.710.000Rp 60.000Rp

10 F-12/02 93.890.000Rp 76.255.923Rp 85.300.000Rp 8.530.000Rp 60.000Rp

24 F-12/03 97.350.000Rp 79.939.142Rp 88.500.000Rp 8.850.000Rp -Rp

27 F-12/04 169.720.000Rp 138.509.924Rp 154.200.000Rp 15.420.000Rp 100.000Rp

445.830.000Rp 363.204.989Rp 405.100.000Rp 40.510.000Rp 220.000Rp

Amount Acc. No. Amount

445.830.000Rp 1-1500 363.204.989Rp

363.204.989Rp 4-1100 405.100.000Rp

2-1600 40.510.000Rp

4-1200 220.000Rp

809.034.989Rp 809.034.989Rp

JURNAL PENJUALAN

DESEMBER 2015

Acc. No.

Sales of Merchandise PPN Outcome Freight Collected Date

Invoice

No.Description Ref

Dr.Cost of Goods Sold /

Cr.Merchandise

Inventory Account Receivable

Toko Duta Harapan

1-1300

Credit

5-1100

Toko Kharisma

Toko Modern Elektronik

Toko Cipta Electric

RECAPITULATION

CREDIT

8 BM12-1 Account Payable, City elektronik 2-1200 19.580.000,00

PPN Income 2-1700 1.780.000,00

Merchandise Inventory 1-1500 17.800.000,00

14 NKr12-1 Sales Return 4-1400 16.400.000,00

PPN Outcome 2-1600 1.640.000,00

Account Receivable, Tk Kharisma 1-1300 18.040.000,00

Merchandise Inventory 1-1500 14.684.844,00

Cost of Goods Sold 5-1100 14.684.844,00

52.304.844,00 52.304.844,00

Acc. No. Acc. No. Amount

2-1200 19.580.000,00 2-1700 1.780.000,00

4-1400 16.400.000,00 1-1500 17.800.000,00

2-1600 1.640.000,00 1-1300 18.040.000,00

1-1500 14.684.844,00 5-1100 14.684.844,00

TOTAL 52.304.844,00

JURNAL UMUM

DESEMBER 2015

Credit

RECAPITULATION

Date Doc. No Description Ref Debit Credit

52.304.844,00

Amount

2 BKM12-1 Toko Modern Elektronik v 88.396.000Rp 1.804.000Rp 90.200.000Rp - -

15 BKM12-2 Toko Cipta Electric v 112.200.000Rp 112.200.000Rp

16 NK-01 Sales of merchandise 124.960.000Rp 4-1100 113.600.000Rp

Cost of goods sold 5-1100 104.472.909Rp

PPN outcome 2-1600 11.360.000Rp

Merchandise inventory 1-1500 104.472.909Rp

24 BKM12-3 Allowance for doubtful debt 3.500.000Rp 1-1400 3.500.000Rp

29 BKM12-4 Toko Duta Harapan v 86.658.000Rp 85.800.000Rp

Late fee collected 8-1300 858.000Rp

415.714.000Rp 1.804.000Rp 104.472.909Rp 288.200.000Rp 233.790.909Rp

1-1100 415.714.000Rp 1-1300 288.200.000Rp

4-1300 1.804.000Rp 4-1100 113.600.000Rp

5-1100 104.472.909Rp 2-1600 11.360.000Rp

1-1500 104.472.909Rp

1-1400 3.500.000Rp

8-1300 858.000Rp

521.990.909Rp 521.990.909Rp

Description Ref

JURNAL PENERIMAAN KAS

DESEMBER 2015

DateInvoice

Credit

Cash In Bank Sales Discount Account Receivable Acc. No Amount

Acc. No Amount

Debit Credit

Recapitulation

1 BKK12-1 Accrued expense 2-1300 9.000.000Rp 9.000.000Rp

10 BKK12-2 PT Aneka Elektronik v 92.400.000Rp 92.400.000Rp

17 BKK12-3 Dividend payable 2-1800 4.800.000Rp 4.800.000Rp

20 BKK12-4 Credit card 2-1100 5.400.000Rp 5.400.000Rp

22 BKK12-5 Bank mandiri loan 2-2100 27.000.000Rp 29.700.000Rp

Interest expense 9-1100 2.700.000Rp

30 BKK12-6 Advertising expense 6-1100 775.000Rp 4.000.000Rp

Accrued expense 2-1300 1.000.000Rp

Accrued expense 2-1300 700.000Rp

Store supplies 1-1600 715.000Rp

Maintenance and repair expense 6-1500 810.000Rp

92.400.000Rp 52.900.000Rp 145.300.000Rp

2-1200 92.400.000Rp 1-1100 145.300.000Rp

2-1300 10.700.000Rp

2-1800 4.800.000Rp

2-1100 5.400.000Rp

2-2100 27.000.000Rp

9-1100 2.700.000Rp

6-1100 775.000Rp

1-1600 715.000Rp

6-1500 810.000Rp

145.300.000Rp 145.300.000Rp

JURNAL PENGELUARAN KAS

DESEMBER 2015

RECAPITULATION

Debit Credit

OtherDateInvoice

No.Description Ref

Debit Credit

Account Payable Other

Cash in Bank

KULKAS 1 PINTU

Dec 1 Saldo Awal 38 2.800.000 106.400.000

2015 3 F-12/01 Penjualan 10 2.800.000 28.000.000 28 2.800.000 78.400.000

6 FCE.3100 Pembelian 16 2.900.000 46.400.000 44 2.836.364 124.800.000

8 BM12-1 Retur Pembelian -3 2.900.000 (8.700.000) 41 2.831.707 116.100.000

10 F-12/02 Penjualan 11 2.831.707 31.148.780 30 2.831.707 84.951.220

14 NKr12-1 Retur Penjualan (2) 2.831.707 (5.663.415) 32 2.831.707 90.614.634

16 NK01 Penjualan Tunai 13 2.831.707 36.812.195 19 2.831.707 53.802.439

19 IE1607 Pembelian 9 2.850.000 25.650.000 28 2.837.587 79.452.439

23 AE-1457 Pembelian 14 2.910.000 40.740.000 - 42 2.861.725 120.192.439

24 F-12/03 Penjualan 9 2.861.725 25.755.523 33 2.861.725 94.436.916

27 F-12/04 Penjualan 20 2.861.725 57.234.495 13 2.861.725 37.202.422

KULKAS 2 PINTU

Dec 1 Saldo Awal 42 4.500.000 189.000.000

2015 3 F-12/01 Penjualan 9 4.500.000 40.500.000 33 4.500.000 148.500.000

6 FCE.3100 Pembelian 11 4.550.000 50.050.000 44 4.512.500 198.550.000

8 BM12-1 Retur Pembelian -2 4.550.000 (9.100.000) 42 4.510.714 189.450.000

10 F-12/02 Penjualan 10 4.510.714 45.107.143 32 4.510.714 144.342.857

14 NKr12-1 Retur Penjualan (2) 4.510.714 (9.021.429) 34 4.510.714 153.364.286

16 NK01 Penjualan Tunai 15 4.510.714 67.660.714 19 4.510.714 85.703.571

19 IE1607 Pembelian 11 4.510.000 49.610.000 30 4.510.452 135.313.571

23 AE-1457 Pembelian 15 4.525.000 67.875.000 45 4.515.302 203.188.571

24 F-12/03 Penjualan 12 4.515.302 54.183.619 33 4.515.302 149.004.952

27 F-12/04 Penjualan 18 4.515.302 81.275.429 15 4.515.302 67.729.524

SAM202

KARTU PERSEDIAAN

DESEMBER 2015

Date Invoice No. Description

IN OUT BALANCE

ityPrice Amount

SAM191

Price AmountQuant

ityPrice Amount

BALANCE

Date Invoice No. Description

IN OUT

Price AmountQuant

ityPrice Amount

Debit Credit

Des 1 Saldo awal √ 92.400.000Rp

2015 10 Pelunasan 92.400.000Rp -Rp

23 Pembelian 119.526.500Rp 119.526.500Rp

Debit Credit

2015 19 Pembelian 82.831.000Rp 166.431.000Rp

Debit Credit

2015 6 Pembelian 106.140.000Rp 224.940.000Rp

8 Retur Pembelian 19.580.000Rp 205.360.000Rp

Balance

BUKU BESAR PEMBANTU UTANG

DESEMBER 2015

Aneka Elektronik

Date Description Ref Debit Credit

Indo Elektronik

Date Description Ref DebitBalance

City Elektronik

Date Description Ref Debit CreditBalance

Credit

Debit Credit

Dec 1 Saldo awal √ 90.200.000Rp

2015 2 Pelunasan JKm-1 90.200.000Rp -Rp

24 Penjualan 97.350.000Rp 97.350.000Rp

Debit Credit

2015 10 Penjualan 93.890.000Rp 192.890.000Rp

14 Retur Penjualan 18.040.000Rp 174.850.000Rp

Debit Credit

2015 15 Pelunasan 112.200.000Rp -Rp

27 Penjualan 169.720.000Rp 169.720.000Rp

Debit Credit

2015 3 Penjualan 84.870.000Rp 170.670.000Rp

29 Pelunasan 85.800.000Rp 84.870.000Rp

BUKU BESAR PEMBANTU PIUTANG

DESEMBER 2015

Toko Modern Elektronik

Balance

Toko Kharisma

Toko Cipta Electric

Date Description Ref DebitBalance

Toko Duta Harapan

Credit

No. Nama No. Faktur Tanggal Jumlah

1 Aneka Elektronik AE-1457 23-Des-15 119.526.500Rp

2 Indo Elektronik IE-1589 20-Nop-15 83.600.000Rp

3 Indo Elektronik IE-1607 19-Des-15 82.831.000Rp

4 City Elektronik FCE-3022 28-Nop-15 118.800.000Rp

5 City Elektronik FCE-3100 06-Des-15 86.560.000Rp

491.317.500Rp

No. Nama No. Faktur Tanggal Jumlah

1 Toko Modern Elektronik F-12/03 24/12/2015 97.350.000Rp

2 Toko Kharisma F-11/27 30/11/2015 99.000.000Rp

3 Toko Kharisma F-12/02 10/12/2015 75.850.000Rp

4 Toko Cipta Electric F-12/04 27/12/2015 169.720.000Rp

5 Toko Duta Harapan F-12/01 03/12/2015 84.870.000Rp

526.790.000Rp

PER 31 DESEMBER 2015

DAFTAR SALDO UTANG

PER 31 DESEMBER 2015

DAFTAR SALDO PIUTANG

1-1100

Debit Credit

Dec 1 saldo awal √ 138.479.700Rp

2015 31 Penerimaan kas JKm-1 415.714.000Rp 554.193.700Rp

31 Pengeluaran kas JKk-1 145.300.000Rp 408.893.700Rp

1-1200

Debit Credit

1-1300

Debit Credit

2015 14 Retur penjualan JU-1 18.040.000,00 369.160.000Rp

31 Penerimaan kas JKm-1 288.200.000Rp 80.960.000Rp

31 Penjualan JPj-1 445.830.000Rp 526.790.000Rp

1-1400

Debit Credit

1-1500

Debit Credit

2015 8 Retur Pembelian JU-1 17.800.000,00 277.600.000Rp

14 Retur penjualan JU-1 14.684.844,00 292.284.844Rp

31 Penerimaan kas JKm-1 104.472.909Rp 187.811.935Rp

31 pembelian JPb-1 280.325.000Rp 468.136.935Rp

31 penjualan JPj-1 363.204.989Rp 104.931.946Rp

1-1600

Debit Credit

2015 31 Pengeluaran Kas JPk-1 715.000Rp 7.565.000Rp

Petty Cash

Balance

Allowance for Doubtful Debt

Accounts Receivable

Balance

Store Supplies

BUKU BESAR

DESEMBER 2015

Cash In Bank

Merchandise Inventory

1-1700

Debit Credit

1-1800

Debit Credit

1-1900

Debit Credit

1-2100

Debit Credit

1-3100

Debit Credit

1-3200

Debit Credit

1-3300

Debit Credit

Prepaid Income Tax

Balance

Stock Investment

Date Description

Balance

Prepaid Insurance

Prepaid Rent

Balance

Building Accumulated Depr.

Building At Cost

Ref Debit Credit

1-3400

Debit Credit

1-3500

Debit Credit

1-3600

Debit Credit

1-3700

Debit Credit

2-1100

Debit Credit

2015 31 payment CPJ 5.400.000Rp -Rp

2-1200

Debit Credit

2015 8 Retur Pembelian JU-1 19.580.000Rp 275.220.000Rp

31 Pengeluaran kas JKk-1 92.400.000Rp 182.820.000Rp

31 pembelian JPb-1 308.497.500Rp 491.317.500Rp

2-1300

Debit Credit

2015 31 Pengeluaran kas JKk-1 10.700.000Rp -Rp

Vehicle At Cost

Equipment

Balance

Vehicle Accumulated Depr.

Credit Card

Balance

Equipment Accumulated Depr.

Accrued Expense

Balance

Account Payable

Balance

2-1400

Debit Credit

Dec 1 saldo awal -Rp

2-1500

Debit Credit

2-1600

Debit Credit

31 penjualan JPj-1 40.510.000Rp 51.870.000Rp

14 Retur Penjualan JU-1 1.640.000Rp 50.230.000Rp

2-1700

Debit Credit

2015 31 Pembelian JPb-1 28.032.500Rp 28.032.500Rp

8 Retur Pembelian JU-1 1.780.000Rp 26.252.500Rp

2-1800

Debit Credit

2015 31 Pengeluaran kas JKk-1 4.800.000Rp -Rp

2-2100

Debit Credit

2015 31 Pengeluaran kas JKk-1 27.000.000Rp 243.000.000Rp

PPN Payable

Income Tax Payable

PPN Income

Balance

PPN Outcome

Bank Mandiri Loan

Balance

Dividend Payable

Balance

3-1100

Debit Credit

Dec 1 saldo awal √ 1.000.000.000Rp

3-1200

Debit Credit

3-1300

Debit Credit

4-1100

Debit Credit

2015 1 saldo awal √ 1.770.000.000Rp

31 Penerimaan kas JKm-1 113.600.000Rp 1.883.600.000Rp

31 penjualan JPj-1 405.100.000Rp 2.288.700.000Rp

4-1200

Debit Credit

2015 31 penjualan JPj-1 220.000Rp 220.000Rp

4-1300

Debit Credit

4-1400

Debit Credit

2015 14 Retur penjualan JU-1 16.400.000Rp 16.400.000Rp

Sales Return

Balance

Retained Earnings

Common Stock

Balance

Sales of Merchandise

Income Summary

Balance

Sales Discount

Freight Collected

5-1100

Debit Credit

Dec 1 saldo awal √ 1.239.000.000Rp

2015 14 Retur Penjualan JU-1 14.684.844Rp 1.224.315.156Rp

31 Penerimaan kas JKm-1 104.472.909Rp 1.328.788.065Rp

31 penjualan JPj-1 363.204.989Rp 1.691.993.054Rp

5-1200

Debit Credit

2015 31 pembelian JPb-1 140.000Rp 6.815.500Rp

6-1100

Debit Credit

6-1200

Debit Credit

6-1300

Debit Credit

6-1400

Debit Credit

6-1500

Debit Credit

Balance

Freight Paid

Cost of Goods Sold

Balance

Telephone, Water, and Electricity Expenses

Advertising Expenses

Balance

Store Supplies Expenses

Rent Expenses

Balance

Maintenance and Repair Expenses

6-1600

Debit Credit

6-1700

Debit Credit

6-1800

Debit Credit

6-1900

Debit Credit

8-1100

Debit Credit

8-1200

Debit Credit

8-1300

Debit Credit

2015 31 Penerimaan kas JKm-1 858.000Rp 858.000Rp

Bad Debt Expenses

Balance

Insurance Expenses

Depreciation Expenses

Balance

Interest Income

Wages & Salaries Expenses

Balance

Late Fees Collected

Dividen Income

9-1100

Debit Credit

2015 31 Pengeluaran kas JKk-1 2.700.000Rp 5.400.000Rp

9-1200

Debit Credit

9-1300

Debit Credit

9-1400

Debit Credit

9-1500

Debit Credit

Dec 1 saldo awal √ 825.000Rp

9-1600

Debit Credit

Balance

Bank Service Charge

Interest Expenses

Balance

Gain/Loss Sales Vehicle

Income Tax Expenses

Balance

Late Fee Expenses

Miscellalneous Expenses

No. Account Name Account Debit Credit

1-1100 Cash in Bank 408.893.700Rp

1-1200 Petty Cash 5.000.000Rp

1-1300 Accounts Receivable 526.790.000Rp

1-1400 Allowance for Doubtful Debt 6.650.000Rp

1-1500 Merchandise Inventory 104.931.946Rp

1-1600 Store Supplies 7.565.000Rp

1-1700 Prepaid Rent 4.400.000Rp

1-1800 Prepaid Insurance 6.930.000Rp

1-1900 Prepaid Income Tax 31.378.600Rp

1-2100 Stock Invesment 145.000.000Rp

1-3100 Land 192.500.000Rp

1-3200 Building at Cost 768.000.000Rp

1-3300 Building Accumulated Depr. 117.760.000Rp

1-3400 Vehicle at cost 258.000.000Rp

1-3500 Vehicle Accumulated Depr. 94.395.000Rp

1-3600 Equipment 220.800.000Rp

1-3700 Equipment Accumulated Depr. 77.720.000Rp

2-1100 Credit Card

2-1200 Accounts Payable 491.317.500Rp

2-1300 Accrued Expense

2-1400 Income Tax Payable

2-1500 PPN Payable 19.500.000Rp

2-1600 PPN Outcome 50.230.000Rp

2-1700 PPN Income 26.252.500Rp

2-1800 Dividen Payable

2-2100 Bank Mandiri Loan 243.000.000Rp

3-1100 Common Stock 1.000.000.000Rp

3-1200 Retained Earning 265.058.800Rp

3-1300 Income Summary

4-1100 Sales of Merchandise 2.288.700.000Rp

4-1200 Freight Collected 220.000Rp

4-1300 Sales Discount 10.504.000Rp

4-1400 Sales Return 16.400.000Rp

5-1100 Cost of Goods Sold 1.691.993.054Rp

5-1200 Freight Paid 6.815.500Rp

6-1100 Advertising Expenses 10.125.000Rp

6-1200 Telepon, Water and Electricity Expense 16.500.000Rp

6-1300 Rent Expense 4.400.000Rp

6-1400 StoreSupplies Expense 6.700.000Rp

6-1500 Maintenance and Repair Expense 7.110.000Rp

6-1600 Bad Debt Expense

6-1700 Depreciation Expenses 78.705.000Rp

6-1800 Insurance Expense 1.890.000Rp

6-1900 Wages & Salaries Expense 99.000.000Rp

8-1100 Interest Income 5.000.000Rp

8-1200 Deviden Income 5.800.000Rp

8-1300 Late Fees Collected 858.000Rp

9-1100 Interest Expense 5.400.000Rp

9-1200 Bank Service Charge 3.400.000Rp

9-1300 Income Tax Expense

9-1400 Gain/loss Sales Vehicle

9-1500 Miscellaneous Expense 825.000Rp

9-1600 Late Fee Expense

4.666.209.300Rp 4.666.209.300Rp

NERACA SALDO SEBELUM PENYESUAIAN

31 DESEMBER 2015

Date Doc. No Ref Debit Credit

31 BM12-2 Bank Service Charge 9-1200 105.000Rp

Cash in Bank 1-1100 405.000Rp

Interest Income 8-1100 510.000Rp

31 BM12-3 Wages & Salaries Expenses 6-1900 9.000.000Rp

6-1200 1.700.000Rp

Accrued Expenses 2-1300 10.700.000Rp

31 BM12-4 Insurance Expenses 6-1800 315.000Rp

Rent Expenses 6-1300 400.000Rp

Store Supplies Expenses 6-1400 2.395.000Rp

Bad Debt Expenses 6-1600 9.153.700Rp

Prepaid Insurance 1-1800 315.000Rp

Prepaid Rent 1-1700 400.000Rp

Store Supplies 1-1600 2.395.000Rp

Allowance for Doubtful Debt 1-1400 9.153.700Rp

31 BM12-5 Depreciation Expenses 6-1700 7.155.000Rp

Building Accummulated Depr. 1-3300 2.560.000Rp

Vehicle Accummulated Depr. 1-3500 3.255.000Rp

Equipment Accummulated Depr. 1-3700 1.340.000Rp

31 BM12-6 PPN Outcome 2-1600 50.230.000Rp

PPN Income 2-1700 26.252.500Rp

PPN Payable 2-1500 23.977.500Rp

Income Tax Expense 9-1300 67.575.681Rp

Prepaid Income Tax 1-1900 31.378.600Rp

Income Tax Payable 2-1400 36.197.081Rp

148.434.381Rp 148.434.381Rp

JURNAL PENYESUAIAN

31 DESEMBER 2015

Description

Telepon, Water, and Electricity Expense

Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

1-1100 Cash in Bank 408.893.700 - 405.000 409.298.700 409.298.700

1-1200 Petty Cash 5.000.000 - 5.000.000 5.000.000

1-1300 Accounts Receivable 526.790.000 - 526.790.000 526.790.000

1-1400 Allowance for Doubtful Debt - 6.650.000 9.153.700 15.803.700 - 15.803.700

1-1500 Merchandise Inventory 104.931.946 - 104.931.946 - 104.931.946 -

1-1600 Store Supplies 7.565.000 - 2.395.000 5.170.000 5.170.000 -

1-1700 Prepaid Rent 4.400.000 - 400.000 4.000.000 4.000.000 -

1-1800 Prepaid Insurance 6.930.000 - 315.000 6.615.000 6.615.000 -

1-1900 Prepaid Income Tax 31.378.600 - 31.378.600 - - -

1-2100 Stock Invesment 145.000.000 - 145.000.000 - 145.000.000 -

1-3100 Land 192.500.000 - 192.500.000 - 192.500.000 -

1-3200 Building at Cost 768.000.000 - 768.000.000 - 768.000.000 -

1-3300 Building Accumulated Depr. - 117.760.000 2.560.000 120.320.000 - 120.320.000

1-3400 Vehicle at cost 258.000.000 - 258.000.000 - 258.000.000 -

1-3500 Vehicle Accumulated Depr. - 94.395.000 3.255.000 97.650.000 - 97.650.000

1-3600 Equipment 220.800.000 - 220.800.000 - 220.800.000 -

1-3700 Equipment Accumulated Depr. - 77.720.000 1.340.000 79.060.000 - 79.060.000

2-1100 Credit Card - - - - - -

2-1200 Accounts Payable - 491.317.500 - 491.317.500 - 491.317.500

2-1300 Accrued Expense - - 10.700.000 10.700.000 - 10.700.000

2-1400 Income Tax Payable - - 36.197.081 36.197.081 - 36.197.081

2-1500 PPN Payable - 19.500.000 23.977.500 43.477.500 - 43.477.500

2-1600 PPN Outcome - 50.230.000 50.230.000 - - -

2-1700 PPN Income 26.252.500 - 26.252.500 - - -

2-1800 Dividen Payable - - - - - -

2-2100 Bank Mandiri Loan - 243.000.000 - 243.000.000 - 243.000.000

3-1100 Common Stock - 1.000.000.000 - 1.000.000.000 - 1.000.000.000

3-1200 Retained Earning - 265.058.800 - 265.058.800 - 265.058.800

3-1300 Income Summary - - - - - -

4-1100 Sales of Merchandise - 2.288.700.000 - 2.288.700.000 - 2.288.700.000

4-1200 Freight Collected - 220.000 - 220.000 - 220.000

4-1300 Sales Discount 10.504.000 - 10.504.000 - 10.504.000 -

Adjustments Adjusted Trial Balance Income Statement

NERACA LAJUR

31 DESEMBER 2015

(dalam ribuan rupiah)

BalanceAcc.

NoAccount Name

Unadjusted Trial Balance

Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.

Adjustments Adjusted Trial Balance Income Statement

NERACA LAJUR

31 DESEMBER 2015

(dalam ribuan rupiah)

BalanceAcc.

NoAccount Name

Unadjusted Trial Balance

4-1400 Sales Return 16.400.000 - 16.400.000 - 16.400.000 -

5-1100 Cost of Goods Sold 1.691.993.054 - 1.691.993.054 - 1.691.993.054 -

5-1200 Freight Paid 6.815.500 - 6.815.500 - 6.815.500 -

6-1100 Advertising Expenses 10.125.000 - 10.125.000 - 10.125.000 -

6-1200 Telepon, Water and Electricity Expense 16.500.000 - 1.700.000 18.200.000 18.200.000 -

6-1300 Rent Expense 4.400.000 - 400.000 4.800.000 4.800.000 -

6-1400 StoreSupplies Expense 6.700.000 - 2.395.000 9.095.000 9.095.000 -

6-1500 Maintenance and Repair Expense 7.110.000 - 7.110.000 - 7.110.000 -

6-1600 Bad Debt Expense - - 9.153.700 9.153.700 9.153.700 -

6-1700 Depreciation Expenses 78.705.000 - 7.155.000 85.860.000 85.860.000 -

6-1800 Insurance Expense 1.890.000 - 315.000 2.205.000 2.205.000 -

6-1900 Wages & Salaries Expense 99.000.000 - 9.000.000 108.000.000 108.000.000 -

8-1100 Interest Income - 5.000.000 510.000 5.510.000 - 5.510.000

8-1200 Deviden Income - 5.800.000 - 5.800.000 - 5.800.000

8-1300 Late Fees Collected - 858.000 - 858.000 - 858.000

9-1100 Interest Expense 5.400.000 - 5.400.000 - 5.400.000 -

9-1200 Bank Service Charge 3.400.000 - 105.000 3.505.000 3.505.000 -

9-1300 Income Tax Expense - - 67.575.681 67.575.681 67.575.681 -

9-1400 Gain/loss Sales Vehicle - - - - - -

9-1500 Miscellaneous Expense 825.000 - 825.000 - 825.000 -

9-1600 Late Fee Expense - - - - - -

4.666.209.300 4.666.209.300 148.434.381 148.434.381 4.703.672.581 4.703.672.581 2.057.566.935 2.301.088.000 2.646.105.646 2.402.584.581

Net profit after tax 243.521.065 243.521.065

243.521.065 243.521.065 2.646.105.646 2.646.105.646

4 Sales of Merchandise 2.288.700.000Rp

Freight Collected 220.000Rp

Sales Discount (10.504.000)Rp

Sales Return (16.400.000)Rp

Net Sales 2.262.016.000Rp

5 Cost of Goods Sold 1.691.993.054Rp

Freight Paid 6.815.500Rp

Cost of Goods Sold 1.698.808.554Rp

Gross Profit 563.207.446Rp

6 Advertising Expenses 10.125.000Rp

Telepon, Water and Electricity Expense -Rp

Rent Expense -Rp

StoreSupplies Expense -Rp

Maintenance and Repair Expense 7.110.000Rp

Bad Debt Expense -Rp

Depreciation Expenses -Rp

Insurance Expense -Rp

Wages & Salaries Expense -Rp

Total Operating Expenses 17.235.000Rp

Operating Profit 545.972.446Rp

8 Interest Income -Rp

Deviden Income 5.800.000Rp

Late Fees Collected 858.000Rp

Total Other Income 6.658.000Rp

9 Interest Expense 5.400.000Rp

Bank Service Charge -Rp

Miscellaneous Expense 825.000Rp

Total other expenses (6.225.000)Rp

Net Profit Before Tax 546.405.446Rp

Laba komersil 546.405.446Rp

Koreksi Fiskal:

+ Bad Debt Expense -Rp

- Interest Income -Rp

- Gain/Loss Sales of Vehicle -Rp

- Dividend Income (5.800.000)Rp

Total Koreksi Fiskal (5.800.000)Rp

Penghasilan Kena Pajak 540.605.446Rp

Income Tax Expense = 25% x (50% x Rp 308.940.446,-) 67.575.681Rp

Net Income After Tax 478.829.765Rp

LAPORAN LABA RUGI

Untuk Periode yang Berakhir 31 Desember 2015

Retained earning, 1 Desember 2015 265.058.800,00Rp

Perubahan laba ditahan karena:

+ Income summary (Net income after tax) 478.829.765,25Rp

- Dividend -Rp

Perubahan laba ditahan 478.829.765,25Rp

Retained earning, 31 Desember 2015 743.888.565,25Rp

LAPORAN LABA DITAHAN

ASSET LIABILITIES & EQUITY

Current Assets: Current Liabilities:

Cash in Bank 409.298.700Rp Accounts Payable 491.317.500Rp

Petty Cash 5.000.000Rp Accrued Expense 10.700.000Rp

Accounts Receivable 526.790.000Rp Income Tax Payable 36.197.081Rp

Allowance for Doubtful Debt (15.803.700)Rp PPN Payable 43.477.500Rp

Merchandise Inventory 104.931.946Rp Dividen Payable -Rp

Store Supplies 5.170.000Rp Total Current Liabilities 581.692.081Rp

Prepaid Rent 4.000.000Rp

Prepaid Insurance 6.615.000Rp Long Term Liabilities:

Prepaid Income Tax -Rp Bank Mandiri Loan 243.000.000Rp

Stock Invesment 145.000.000Rp Total Liabilities 824.692.081Rp

Total current assets 1.191.001.946Rp

Fixed Assets: Equity:

Land 192.500.000Rp Common Stock 1.000.000.000Rp

Building at Cost 768.000.000Rp Retained Earning 743.888.565Rp

Building Accumulated Depr. (120.320.000)Rp Total Equity 1.743.888.565Rp

Vehicle at cost 258.000.000Rp

Vehicle Accumulated Depr. (97.650.000)Rp

Equipment 220.800.000Rp

Equipment Accumulated Depr. (79.060.000)Rp

Total Fixed Assets 1.142.270.000Rp

TOTAL ASSETS 2.333.271.946Rp TOTAL LIABILITIES & EQUITY 2.568.580.646Rp

LAPORAN POSISI KEUANGAN

31 DESEMBER 2015

A. Arus Kas dari Aktivitas Operasi:

+ terima dari piutang pelanggan 287.254.000,00Rp

+ terima dari penjualan tunai 124.960.000,00Rp

+ terima dari piutang yang dihapuskan 3.500.000,00Rp

+ terima bunga bank bersih 405.000,00Rp

- bayar utang pemasok (92.400.000,00)Rp

- bayar utang beban akrual (10.700.000,00)Rp

- bayar utang dividend (4.800.000,00)Rp

- bayar kartu kredit (5.400.000,00)Rp

- bayar beban bunga cicilan (2.700.000,00)Rp

- bayar beban advertising (775.000,00)Rp

- beli store supplies (715.000,00)Rp

- bayar maintenance and repair (810.000,00)Rp

Arus Kas dari Aktivitas Operasi 297.819.000,00Rp

B. Arus Kas dari Aktivitas Investasi

Arus Kas dari Aktivitas Investasi -Rp

C. Arus Kas dari Aktivitas Pendanaan

- bayar cicilan utang bank mandiri (27.000.000,00)Rp

Arus Kas dari Aktivitas Pendanaan (27.000.000,00)Rp

Kenaikan (Penurunan) Arus Kas 270.819.000,00Rp

Saldo cash in bank dan petty cash, 1 Des 2015 143.479.700,00Rp

Saldo cash in bank dan petty cash, 31 Des 2015 414.298.700,00Rp

LAPORAN ARUS KAS

Des 4-1100 2.288.700.000Rp

31 4-1200 220.000Rp

8-1100 -Rp

8-1200 5.800.000Rp

8-1300 858.000Rp

Income Summary 3-1400 2.295.578.000Rp

31 Income Summary 3-1400 1.749.172.554Rp

Sales Discount 4-1300 10.504.000Rp

Sales Return 4-1400 16.400.000Rp

Cost of Goods Sold 5-1100 1.691.993.054Rp

Freight Paid 5-1200 6.815.500Rp

Advertising Expenses 6-1100 10.125.000Rp

Telepon, Water and Electricity Expense 6-1200 -Rp

Rent Expense 6-1300 -Rp

Store Supplies Expense 6-1400 -Rp

Maintenance and Repair Expense 6-1500 7.110.000Rp

Bad Debt Expense 6-1600 -Rp

Depreciation Expenses 6-1700 -Rp

Insurance Expense 6-1800 -Rp

Wages & Salaries Expense 6-1900 -Rp

Interest Expense 9-1100 5.400.000Rp

Bank Service Charge 9-1200 -Rp

Income Tax Expense 9-1300 -Rp

Miscellaneous Expense 9-1500 825.000Rp

31 Income Summary 3-1400 478.829.765Rp

Retained Earnings 3-1200 478.829.765Rp

4.523.580.319Rp 4.523.580.319Rp

JURNAL PENUTUP

31 DESEMBER 2015

Interest Income

Deviden Income

Late Fees Collected

Sales of Merchandise

Freight Collected

(dalam rupiah)

No. Account Name Account Debit Credit

1-1100 Cash in Bank 409.298.700 -

1-1200 Petty Cash 5.000.000 -

1-1300 Accounts Receivable 526.790.000 -

1-1400 Allowance for Doubtful Debt - 15.803.700

1-1500 Merchandise Inventory 104.931.946 -

1-1600 Store Supplies 5.170.000 -

1-1700 Prepaid Rent 4.000.000 -

1-1800 Prepaid Insurance 6.615.000 -

1-1900 Prepaid Income Tax - -

1-2100 Stock Invesment 145.000.000 -

1-3100 Land 192.500.000 -

1-3200 Building at Cost 768.000.000 -

1-3300 Building Accumulated Depr. - 120.320.000

1-3400 Vehicle at cost 258.000.000 -

1-3500 Vehicle Accumulated Depr. - 97.650.000

1-3600 Equipment 220.800.000 -

1-3700 Equipment Accumulated Depr. - 79.060.000

2-1100 Credit Card - -

2-1200 Accounts Payable - 491.317.500

2-1300 Accrued Expense - 10.700.000

2-1400 Income Tax Payable - 36.197.081

2-1500 PPN Payable - 43.477.500

2-1600 PPN Outcome - -

2-1700 PPN Income - -

2-1800 Dividen Payable - -

2-2100 Bank Mandiri Loan - 243.000.000

3-1100 Common Stock - 1.000.000.000

3-1200 Retained Earning - 743.888.565

2.646.105.646 2.881.414.346

NERACA SALDO SETELAH PENUTUPAN

31 DESEMBER 2015

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