PT EDELWEISS ELEKTRONIK JURNAL PEMBELIAN · PDF fileKULKAS 2 PINTU Dec 1 Saldo Awal 42 4.500.000 189.000.000 2015 Quant ity Price Amount Quant ity Price Amount Quant ity Date Invoice

Credit

Acc. No. Amount Acc. No. Amount

Debit Credit

DateInvoice

No.Description Ref

Debit

Merchandise

Inventory Account Payable Freigt Paid PPN Income

PT EDELWEISS ELEKTRONIK

JURNAL PEMBELIAN

DESEMBER 2015

RECAPITULATION

Debit

Amount Acc. No. Amount

Credit

RECAPITULATION

CREDIT


JURNAL PENJUALAN

DESEMBER 2015

DEBIT

Acc. No.

Sales of Merchandise PPN Outcome Freight Collected Date

Invoice

No.Description Ref

Dr.Cost of Goods Sold /

Cr.Merchandise

Inventory Account Receivable

Acc. No. Acc. No. Amount


JURNAL UMUM

DESEMBER 2015

Credit

RECAPITULATION

Debit

Date Doc. No Description Ref Debit Credit

Amount


Credit

Cash In Bank Sales Discount Account Receivable Acc. No Amount

Debit

Acc. No Amount

Debit Credit

Recapitulation

Description Ref


JURNAL PENERIMAAN KAS

DESEMBER 2015

DateInvoice

No.




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

KULKAS 2 PINTU

Dec 1 Saldo Awal 42 4.500.000 189.000.000

2015

Quant

ityPrice Amount

Quant

ityPrice Amount

Quant

ity

Date Invoice No. Description

IN OUT

Price Amount

AmountQuant

ityPrice Amount

BALANCE

SAM202


KARTU PERSEDIAAN

DESEMBER 2015

Date Invoice No. Description

IN OUT BALANCE

Quant

ityPrice Amount

Quant

ity

SAM191

Price

S001

Debit Credit

Des 1 Saldo awal √ 92.400.000Rp

2015

S002

Debit Credit


2015

S003

Debit Credit


2015

Balance

City Elektronik

Date Description Ref Debit CreditBalance

Credit

Indo Elektronik

Date Description Ref Debit

Balance


BUKU BESAR PEMBANTU UTANG

DESEMBER 2015

Aneka Elektronik

Date Description Ref Debit Credit

C001

Debit Credit

Dec 1 Saldo awal √ 90.200.000Rp

2015

C002

Debit Credit


2015

C003

Debit Credit


2015

C004

Debit Credit


2015

Balance

Toko Duta Harapan


Credit

Toko Cipta Electric

Date Description Ref Debit

Balance

Toko Kharisma




BUKU BESAR PEMBANTU PIUTANG

DESEMBER 2015

Toko Modern Elektronik

No. Nama Jumlah

1 Aneka Elektronik

2 Indo Elektronik

3 Indo Elektronik

4 City Elektronik

5 City Elektronik

No. Nama Jumlah

1 Toko Modern Elektronik

2 Toko Kharisma

3 Toko Kharisma

4 Toko Cipta Electric

5 Toko Duta Harapan

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

1-1200

Debit Credit


2015

1-1300

Debit Credit


2015

1-1400

Debit Credit


2015

1-1500

Debit Credit


2015

Merchandise Inventory



BUKU BESAR

DESEMBER 2015

Cash In Bank


Petty Cash


Balance

Allowance for Doubtful Debt


Accounts Receivable


Balance

1-1600

Debit Credit


2015

1-1700

Debit Credit


2015

1-1800

Debit Credit


2015

1-1900

Debit Credit


2015

1-2100

Debit Credit


2015

1-3100

Debit Credit


2015

1-3200

Debit Credit


2015

Ref Debit Credit

Balance

Building At Cost


Balance

Prepaid Insurance


Prepaid Rent



Store Supplies

Prepaid Income Tax


Balance

Land


Stock Investment

Date Description

1-3300

Debit Credit


2015

1-3400

Debit Credit


2015

1-3500

Debit Credit


2015

1-3600

Debit Credit


2015

1-3700

Debit Credit


2015

2-1100

Debit Credit


2015

2-1200

Debit Credit


2015

Balance

Account Payable


Credit Card


Balance

Equipment Accumulated Depr.


Equipment


Balance

Vehicle Accumulated Depr.


Vehicle At Cost


Building Accumulated Depr.


2-1300

Debit Credit


2015

2-1400

Debit Credit

Dec 1 saldo awal -Rp

2015

2-1500

Debit Credit


2015

2-1600

Debit Credit


2015

2-1700

Debit Credit


2015

2-1800

Debit Credit


2015

Balance

Dividend Payable


PPN Income


Balance

PPN Outcome


PPN Payable


Balance

Income Tax Payable


Accrued Expense


2-2100

Debit Credit


2015

3-1100

Debit Credit

Dec 1 saldo awal √ 1.000.000.000Rp

2015

3-1200

Debit Credit


2015

3-1300

Debit Credit


2015

4-1100

Debit Credit

Dec 1 saldo awal 1.770.000.000Rp

2015

4-1200

Debit Credit


2015

Balance

Freight Collected


Balance

Sales of Merchandise


Income Summary


Balance

Retained Earnings


Balance

Common Stock


Bank Mandiri Loan


4-1300

Debit Credit


2015

4-1400

Debit Credit


2015

5-1100

Debit Credit

Dec 1 saldo awal √ 1.239.000.000Rp

2015

5-1200

Debit Credit


2015

6-1100

Debit Credit


2015

6-1200

Debit Credit


2015

Balance

Telephone, Water, and Electricity Expenses


Advertising Expenses


Balance

Freight Paid


Cost of Goods Sold


Sales Discount


Sales Return


6-1300

Debit Credit


2015

6-1400

Debit Credit


2015

6-1500

Debit Credit


2015

6-1600

Debit Credit


2015

6-1700

Debit Credit


2015

6-1800

Debit Credit


2015

Balance

Insurance Expenses


Depreciation Expenses


Balance

Bad Debt Expenses


Maintenance and Repair Expenses


Balance

Store Supplies Expenses


Rent Expenses


6-1900

Debit Credit


2015

8-1100

Debit Credit


2015

8-1200

Debit Credit


2015

8-1300

Debit Credit


2015

9-1100

Debit Credit


2015

9-1200

Debit Credit


2015

Balance

Bank Service Charge


Interest Expenses


Balance

Late Fees Collected


Dividen Income


Balance

Interest Income


Wages & Salaries Expenses


9-1300

Debit Credit


2015

9-1400

Debit Credit

9-1500

Debit Credit

Dec 1 saldo awal √ 825.000Rp

2015

9-1600

Debit Credit

Balance

Late Fee Expenses


Miscellalneous Expenses


Balance

Gain/Loss Sales Vehicle


Income Tax Expenses


No. Account Name Account Debit Credit

1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Rent

1-1800 Prepaid Insurance

1-1900 Prepaid Income Tax

1-2100 Stock Invesment

1-3100 Land

1-3200 Building at Cost

1-3300 Building Accumulated Depr.

1-3400 Vehicle at cost

1-3500 Vehicle Accumulated Depr.

1-3600 Equipment

1-3700 Equipment Accumulated Depr.

2-1100 Credit Card

2-1200 Accounts Payable

2-1300 Accrued Expense

2-1400 Income Tax Payable

2-1500 PPN Payable

2-1600 PPN Outcome

2-1700 PPN Income

2-1800 Dividen Payable

2-2100 Bank Mandiri Loan

3-1100 Common Stock

3-1200 Retained Earning

3-1300 Income Summary

4-1100 Sales of Merchandise

4-1200 Freight Collected

4-1300 Sales Discount

4-1400 Sales Return

5-1100 Cost of Goods Sold

5-1200 Freight Paid

6-1100 Advertising Expenses

6-1200 Telepon, Water and Electricity Expense

6-1300 Rent Expense

6-1400 StoreSupplies Expense

6-1500 Maintenance and Repair Expense

6-1600 Bad Debt Expense

6-1700 Depreciation Expenses

6-1800 Insurance Expense

6-1900 Wages & Salaries Expense

8-1100 Interest Income

8-1200 Deviden Income

8-1300 Late Fees Collected

9-1100 Interest Expense

9-1200 Bank Service Charge

9-1300 Income Tax Expense

9-1400 Gain/loss Sales Vehicle

9-1500 Miscellaneous Expense

9-1600 Late Fee Expense


NERACA SALDO SEBELUM PENYESUAIAN

31 DESEMBER 2015

Date Doc. No Ref Debit Credit


JURNAL PENYESUAIAN

31 DESEMBER 2015

Description

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

1-1100 Cash in Bank 408.893.700 -

1-1200 Petty Cash 5.000.000 -

1-1300 Accounts Receivable 526.790.000 -

1-1400 Allowance for Doubtful Debt - 6.650.000

1-1500 Merchandise Inventory 104.931.946 -

1-1600 Store Supplies 7.565.000 -

1-1700 Prepaid Rent 4.400.000 -

1-1800 Prepaid Insurance 6.930.000 -

1-1900 Prepaid Income Tax 31.378.600 -

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. - 117.760.000

1-3400 Vehicle at cost 258.000.000 -

1-3500 Vehicle Accumulated Depr. - 94.395.000

1-3600 Equipment 220.800.000 -

1-3700 Equipment Accumulated Depr. - 77.720.000

2-1100 Credit Card - -

2-1200 Accounts Payable - 491.317.500

2-1300 Accrued Expense - -

2-1400 Income Tax Payable - -

2-1500 PPN Payable - 19.500.000

2-1600 PPN Outcome - 50.230.000

2-1700 PPN Income 26.252.500 -

2-1800 Dividen Payable - -

2-2100 Bank Mandiri Loan - 243.000.000

3-1100 Common Stock - 1.000.000.000

3-1200 Retained Earning - 265.058.800

3-1300 Income Summary - -

4-1100 Sales of Merchandise - 2.288.700.000

4-1200 Freight Collected - 220.000

4-1300 Sales Discount 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 -

5-1100 Cost of Goods Sold 1.691.993.054 -

5-1200 Freight Paid 6.815.500 -

6-1100 Advertising Expenses 10.125.000 -

6-1200 Telepon, Water and Electricity Expense 16.500.000 -

6-1300 Rent Expense 4.400.000 -

6-1400 StoreSupplies Expense 6.700.000 -

6-1500 Maintenance and Repair Expense 7.110.000 -

6-1600 Bad Debt Expense - -

6-1700 Depreciation Expenses 78.705.000 -

6-1800 Insurance Expense 1.890.000 -

6-1900 Wages & Salaries Expense 99.000.000 -

8-1100 Interest Income - 5.000.000

8-1200 Deviden Income - 5.800.000

8-1300 Late Fees Collected - 858.000

9-1100 Interest Expense 5.400.000 -

9-1200 Bank Service Charge 3.400.000 -

9-1300 Income Tax Expense - -

9-1400 Gain/loss Sales Vehicle - -

9-1500 Miscellaneous Expense 825.000 -

9-1600 Late Fee Expense - -

4.666.209.300 4.666.209.300

Net profit after tax

4 Sales of Merchandise

Freight Collected

Sales Discount

Sales Return

Net Sales a=

5 Cost of Goods Sold

Freight Paid

Cost of Goods Sold b=

Gross Profit c=

6 Advertising Expenses

Telepon, Water and Electricity Expense

Rent Expense

StoreSupplies Expense

Maintenance and Repair Expense

Bad Debt Expense

Depreciation Expenses

Insurance Expense

Wages & Salaries Expense

Total Operating Expenses d=

Operating Profit e=

8 Interest Income

Deviden Income

Late Fees Collected

Total Other Income f=

9 Interest Expense

Bank Service Charge

Miscellaneous Expense

Total other expenses g=

Net Profit Before Tax h=7+8-9=

Laba komersil (Net profit before tax)

Koreksi Fiskal:

+ Bad Debt Expense

- Interest Income

- Dividend Income

Total Koreksi Fiskal (+/-)

Penghasilan Kena Pajak

Income Tax Expense = 25% x 50% x PKP (-)

Net Income After Tax (Net profit before tax - Income tax expense)


LAPORAN LABA RUGI

Untuk Periode yang Berakhir 31 Desember 2015

Retained earning, 1 Desember 2015

Perubahan laba ditahan karena:

+ Income summary (Net income after tax)

- Dividend

Perubahan laba ditahan

Retained earning, 31 Desember 2015


LAPORAN LABA DITAHAN


ASSET LIABILITIES & EQUITY

Current Assets: Current Liabilities:

Cash in Bank Accounts Payable

Petty Cash Accrued Expense

Accounts Receivable Income Tax Payable

Allowance for Doubtful Debt PPN Payable

Merchandise Inventory Dividen Payable

Store Supplies Total Current Liabilities

Prepaid Rent

Prepaid Insurance Long Term Liabilities:

Prepaid Income Tax Bank Mandiri Loan

Stock Invesment Total Liabilities

Total current assets

Fixed Assets: Equity:

Land Common Stock

Building at Cost Retained Earning

Building Accumulated Depr. Total Equity

Vehicle at cost

Vehicle Accumulated Depr.

Equipment

Equipment Accumulated Depr.

Total Fixed Assets

TOTAL ASSETS TOTAL LIABILITIES & EQUITY


LAPORAN POSISI KEUANGAN

31 DESEMBER 2015

A. Arus Kas dari Aktivitas Operasi:

+ terima dari piutang pelanggan

+ terima dari penjualan tunai

+ terima dari piutang yang dihapuskan

+ terima bunga bank bersih

- bayar utang pemasok

- bayar utang beban akrual

- bayar utang dividend

- bayar kartu kredit

- bayar beban bunga cicilan

- bayar beban advertising

- beli store supplies

- bayar maintenance and repair

Arus Kas dari Aktivitas Operasi

B. Arus Kas dari Aktivitas Investasi

-

Arus Kas dari Aktivitas Investasi

C. Arus Kas dari Aktivitas Pendanaan

- bayar cicilan utang bank mandiri

Arus Kas dari Aktivitas Pendanaan

Kenaikan (Penurunan) Arus Kas

Saldo cash in bank dan petty cash, 1 Des 2015

Saldo cash in bank dan petty cash, 31 Des 2015


LAPORAN ARUS KAS



JURNAL PENUTUP

31 DESEMBER 2015


(dalam rupiah)

No. Account Name Account Debit Credit

1-1100 Cash in Bank

1-1200 Petty Cash

1-1300 Accounts Receivable

1-1400 Allowance for Doubtful Debt

1-1500 Merchandise Inventory

1-1600 Store Supplies

1-1700 Prepaid Rent

1-1800 Prepaid Insurance

1-1900 Prepaid Income Tax

1-2100 Stock Invesment

1-3100 Land

1-3200 Building at Cost

1-3300 Building Accumulated Depr.

1-3400 Vehicle at cost

1-3500 Vehicle Accumulated Depr.

1-3600 Equipment

1-3700 Equipment Accumulated Depr.

2-1100 Credit Card

2-1200 Accounts Payable

2-1300 Accrued Expense

2-1400 Income Tax Payable

2-1500 PPN Payable

2-1600 PPN Outcome

2-1700 PPN Income

2-1800 Dividen Payable

2-2100 Bank Mandiri Loan

3-1100 Common Stock

3-1200 Retained Earning


NERACA SALDO SETELAH PENUTUPAN

31 DESEMBER 2015

Documents

PT EDELWEISS ELEKTRONIK JURNAL PEMBELIAN · PDF fileKULKAS 2 PINTU Dec 1 Saldo Awal 42 4.500.000 189.000.000 2015 Quant ity Price Amount Quant ity Price Amount Quant ity Date Invoice