Академический Документы
Профессиональный Документы
Культура Документы
DOC.
DESCRIPTION
NO.
1
4.285.000,00
Bank Charges
9-1000
215.000,00
Interest Revenue
8-1000
6-2150
1-1210
Prepaid Insurance
2.950.000,00
3.200.000,00
2-1140
6-1140
3.200.000,00
15.600.000,00
1-1220
15.600.000,00
Prepaid Advertising
1-1230
6-1100
5.000.000,00
6-2100
10.000.000,00
2-1140
240.000,00
2-1110
14.760.000,00
Uncollectible Accounts
10
880.000,00
2.950.000,00
6-1130
880.000,00
6-1150
1-1190
Insurance Expense
4.500.000,00
1-1180
Store Supplies
CREDIT
1-1110
Office Supplies
DEBET
Cash In Bank
REF
6-2110
1.600.000,00
1.600.000,00
1.270.000,00
2-1120
6-1110
1.270.000,00
27.275.000,00
1-1140
6-2170
27.275.000,00
10.500.000,00
1-2130
6-2160
10.500.000,00
13.233.024,69
1-2170
6-2140
13.233.024,69
30.206.625,00
1-1210
30.206.625,00
126.214.649,69
126.214.649,69
-
Prepared by Suryani, SE
REKAPITULASI
NO.
AKUN
1-1110
DEBET
KREDIT
4.285.000,00
1-1140
27.275.000,00
1-1180
880.000,00
1-1190
2.950.000,00
1-1210
3.200.000,00
30.206.625,00
1-1220
15.600.000,00
1-1230
1.600.000,00
1-2130
10.500.000,00
1-2170
13.233.024,69
2-1110
14.760.000,00
2-1120
1.270.000,00
2-1140
3.440.000,00
6-1100
5.000.000,00
6-1110
27.275.000,00
6-1130
1.600.000,00
6-1140
15.600.000,00
6-1150
2.950.000,00
6-2100
10.000.000,00
6-2110
1.270.000,00
6-2140
30.206.625,00
6-2150
880.000,00
6-2160
13.233.024,69
6-2170
10.500.000,00
8-1000
9-1000
4.500.000,00
215.000,00
126.214.649,69
126.214.649,69
-
Prepared by Suryani, SE
Account Name
11100
Petty Cash
11110
Cash In Bank
11120
Trial Balance
DEBET
CREDIT
DEBET
5.000.000,00
811.800.082,43
Marketable Securities
45.202.500,00
11130
Accounts Receivable
11140
11150
Employee Receivable
11160
Other Receivable
11170
Merchandise Inventory
11180
CREDIT
CREDIT
Income Summary
DEBET
Balance Sheet
CREDIT
DEBET
CREDIT
5.000.000,00
5.000.000,00
816.085.082,43
816.085.082,43
45.202.500,00
45.202.500,00
762.300.000,00
762.300.000,00
762.300.000,00
10.840.000,00
2.100.000,00
2.100.000,00
2.100.000,00
835.571.428,57
835.571.428,57
835.571.428,57
Office Supplies
2.580.000,00
880.000,00
1.700.000,00
1.700.000,00
11190
Store Supplies
5.900.000,00
2.950.000,00
2.950.000,00
2.950.000,00
11200
VAT In
89.250.000,00
89.250.000,00
89.250.000,00
11210
35.200.000,00
38.400.000,00
38.400.000,00
11220
Prepaid Insurance
31.200.000,00
15.600.000,00
15.600.000,00
15.600.000,00
11230
Prepaid Advertising
3.000.000,00
1.600.000,00
1.400.000,00
1.400.000,00
12110
Land
165.000.000,00
165.000.000,00
165.000.000,00
12120
Building
210.000.000,00
210.000.000,00
210.000.000,00
12130
105.000.000,00
12140
Vehicles
142.000.000,00
12150
12160
Equipment
220.000.000,00
12170
188.240.740,74
4.285.000,00
27.275.000,00
3.200.000,00
38.115.000,00
10.500.000,00
115.500.000,00
142.000.000,00
38.115.000,00
115.500.000,00
142.000.000,00
220.000.000,00
13.233.024,69
220.000.000,00
201.473.765,43
201.473.765,43
Prepared by Suryani, SE
21100
Accounts Payable
855.250.000,00
21110
14.760.000,00
855.250.000,00
855.250.000,00
14.760.000,00
21120
14.760.000,00
1.270.000,00
1.270.000,00
21130
VAT Out
121.139.500,00
121.139.500,00
121.139.500,00
21140
5.650.000,00
9.090.000,00
9.090.000,00
21150
Dividend Payable
50.400.000,00
50.400.000,00
50.400.000,00
21160
22100
301.909.435,04
301.909.435,04
31000
Common Stock
700.000.000,00
700.000.000,00
31001
Retained Earnings
769.500.000,00
769.500.000,00
31002
Current Earnings
31003
Dividend
56.000.000,00
31004
Income Summary
41000
Sales
2.248.095.000,00
41001
Sales Discount
13.277.000,00
13.277.000,00
41002
Sales Returns
90.271.000,00
90.271.000,00
51000
Cost of Sales
1.581.418.571,43
1.581.418.571,43
61100
55.000.000,00
5.000.000,00
60.000.000,00
61110
Uncollectible Accounts
27.275.000,00
27.275.000,00
16.534.423,83
1.600.000,00
1.600.000,00
61120
61130
1.270.000,00
3.440.000,00
700.000.000,00
769.500.000,00
56.000.000,00
-
2.248.095.000,00
16.534.423,83
Insurance Expense
15.600.000,00
15.600.000,00
61150
2.950.000,00
2.950.000,00
61160
62100
110.000.000,00
62110
56.000.000,00
61140
16.300.000,00
301.909.435,04
13.277.000,00
90.271.000,00
1.581.418.571,43
60.000.000,00
27.275.000,00
16.534.423,83
1.600.000,00
15.600.000,00
2.950.000,00
-
2.248.095.000,00
-
10.000.000,00
120.000.000,00
120.000.000,00
1.270.000,00
17.570.000,00
17.570.000,00
Prepared by Suryani, SE
62120
9.350.000,00
62130
Entertainment Expense
1.600.000,00
62140
62150
62160
62170
62180
9.350.000,00
9.350.000,00
1.600.000,00
1.600.000,00
880.000,00
880.000,00
880.000,00
13.233.024,69
13.233.024,69
13.233.024,69
10.500.000,00
10.500.000,00
10.500.000,00
81000
Interest Revenue
10.900.000,00
82000
Dividend Revenue
83000
12.045.000,00
12.045.000,00
1.972.800,00
1.972.800,00
396.728,52
396.728,52
84000
85000
86000
Other Income
91000
Bank Charges
92000
Interest Expense
93000
94000
95000
4.500.000,00
15.400.000,00
15.400.000,00
12.045.000,00
1.972.800,00
396.728,52
55.000,00
270.000,00
270.000,00
65.429.198,04
65.429.198,04
65.429.198,04
5.381.339.204,30
5.381.339.204,30
-
215.000,00
96.008.024,69
96.008.024,69
-
5.456.317.228,99
5.456.317.228,99
2.047.758.217,99
2.277.909.528,52
3.408.559.011,00
3.178.407.700,47
230.151.310,53
2.277.909.528,52
230.151.310,53
2.277.909.528,52
3.408.559.011,00
3.408.559.011,00
Prepared by Suryani, SE
Rp 2.248.095.000,00
Sales Discounts
Rp 13.277.000,00
Sales Returns
Rp 90.271.000,00
Rp
(103.548.000,00)
Net Sales
Rp
Cost of Sales
Rp (1.581.418.571,43)
Gross Profit
2.144.547.000,00
Rp 563.128.428,57
Sales Expense :
Wages & Salaries Expense
Rp 60.000.000,00
Uncollectible Accounts
Rp 27.275.000,00
Rp 16.534.423,83
Rp
Insurance Expense
Rp 15.600.000,00
Rp
Rp
1.600.000,00
2.950.000,00
Rp 123.959.423,83
Rp 120.000.000,00
Rp 17.570.000,00
Rp
9.350.000,00
Entertainment Expense
Rp
1.600.000,00
Rp
Rp
880.000,00
Rp 13.233.024,69
Rp 10.500.000,00
Rp
Rp 173.133.024,69
Rp (297.092.448,52)
Operating Income
Rp 266.035.980,05
Other Income:
Interest Revenue
Rp
Dividend Revenue
Rp
15.400.000,00
Rp
12.045.000,00
Rp
1.972.800,00
Rp
396.728,52
Other Income
Rp
Rp
29.814.528,52
Other Income:
Bank Charges
Rp
270.000,00
Prepared by Suryani, SE
Interest Expense
Rp
65.429.198,04
Rp
Rp
Other Expense
Rp
Rp
(65.699.198,04)
Rp 230.151.310,53
Rp
Rp 199.944.685,53
30.206.625,00
REKONSILIASI FISKAL
Net Income before Tax
Rp
230.151.310,53
Rp
28.875.000,00
Rp
(17.372.800,00)
KOREKSI POSITIF:
Uncollectible Accounts
Rp 27.275.000,00
Entertainment Expense
Rp
1.600.000,00
KOREKSI NEGATIF:
Interest Revenue
Rp 15.400.000,00
Rp
1.972.800,00
Rp 241.653.510,53
Rp 241.653.000,00
Pembulatan
PERHITUNGAN PAJAK
(50% x 25% x 241.653.000 = 30.206.625)
Rp 30.206.625,00
Rp
30.206.625,00
38.400.000,00
(8.193.375,00)
Rp
Rp
199.944.685,53
Dividend
Rp
(56.000.000,00)
769.500.000,00
Rp
143.944.685,53
Rp
913.444.685,53
Prepared by Suryani, SE
LIABILITIES
Current Assets :
Current Liabilities :
Petty Cash
Rp
5.000.000,00
Cash In Bank
Rp
816.085.082,43
Marketable Securities
Rp
45.202.500,00
Accounts Receivable
Rp
762.300.000,00
Rp
(38.115.000,00)
Employee Receivable
Rp
2.100.000,00
Other Receivable
Rp
Merchandise Inventory
Rp
835.571.428,57
Office Supplies
Rp
1.700.000,00
Store Supplies
Rp
2.950.000,00
VAT In
Rp
89.250.000,00
Rp
8.193.375,00
Prepaid Insurance
Rp
15.600.000,00
Prepaid Advertising
Rp
1.400.000,00
Rp
2.547.237.386,00
Fixed Assets :
Accounts Payable
Rp
855.250.000,00
Rp
14.760.000,00
Rp
1.270.000,00
VAT Out
Rp
121.139.500,00
Rp
9.090.000,00
Dividend Payable
Rp
50.400.000,00
Rp
Rp
1.051.909.500,00
Bank Loan
Rp
301.909.435,04
Rp
301.909.435,04
TOTAL LIABILITIES
Rp
1.353.818.935,04
EQUITY
Land
Rp
165.000.000,00
Common Stock
Rp
700.000.000,00
Building
Rp
210.000.000,00
Retained Earnings
Rp
913.444.685,53
Rp
(115.500.000,00)
TOTAL EQUITY
Rp
1.613.444.685,53
Vehicle
Rp
142.000.000,00
Rp
Equipment
Rp
220.000.000,00
Rp
(201.473.765,43)
Rp
420.026.234,57
TOTAL ASSET
Rp
2.967.263.620,57
Rp
2.967.263.620,57
Prepared by Suryani, SE
URAIAN
Metode Langsung
JUMLAH
Rp
Rp
Rp 938.714.500,00
Dikurangi:
Kas dibayar untuk pemasok
Rp (350.500.000,00)
Rp (20.810.000,00)
Rp
Rp
(7.360.000,00)
-
Rp
560.044.500,00
Rp
(99.215.000,00)
Rp
47.175.300,00
Rp
508.004.800,00
Rp
313.080.282,43
Rp 821.085.082,43
Rp
50.000.000,00
Rp
4.500.000,00
Dikurangi:
Kas dibayar untuk pembelian aktiva tetap
Rp (153.500.000,00)
Rp
(215.000,00)
Rp
47.175.300,00
Dikurangi:
Kas dibayar untuk dividen
Kas dibayar untuk bunga
Kas dibayar untuk pelunasan hutang jangka panjang
Rp
Cash In Bank
Rp 816.085.082,43
5.000.000,00
Rp 821.085.082,43
Rp
Prepared by Suryani, SE
December 2012
Page :
DATE
31
DESCRIPTION
REF
DEBET
Sales
Interest Revenue
Late Fees Collected
Gain on Sales of Marketable Securities
Gain on Disposal of Fixed Assets
Income Summary
41000
81000
83000
84000
85000
31004
2.248.095.000,00
15.400.000,00
12.045.000,00
1.972.800,00
396.728,52
Income Summary
Sales Discount
Sales Returns
Cost of Sales
Wages & Salaries Expense
Uncollectible Accounts
Depreciation Expense - Vehicle
Promotion & Advertising Expense
Insurance Expense
Store Supplies Expense
Wages & Salaries Expense
Electricity, Telephone & Water Expense
Repairs & Maintenance Expense
Entertainment Expense
Income Tax Expense
Office Supplies Expense
Depreciation Expense - Equipment
Depreciation Expense - Building
Bank Charges
Interest Expense
31004
41001
41002
51000
61100
61110
61120
61130
61140
61150
62100
62110
62120
62130
62140
62150
62160
62170
91000
92000
2.077.964.842,99
Income Summary
31004
Dividend
Income Summary
Retained Earnings
31003
31004
31001
CREDIT
2.277.909.528,52
13.277.000,00
90.271.000,00
1.581.418.571,43
60.000.000,00
27.275.000,00
16.534.423,83
1.600.000,00
15.600.000,00
2.950.000,00
120.000.000,00
17.570.000,00
9.350.000,00
1.600.000,00
30.206.625,00
880.000,00
13.233.024,69
10.500.000,00
270.000,00
65.429.198,04
56.000.000,00
56.000.000,00
143.944.685,53
143.944.685,53
4.555.819.057,04
4.555.819.057,04
Prepared by Suryani, SE
NO.
AKUN
31001
31003
31004
41000
41001
41002
51000
61100
61110
61120
61130
61140
61150
62100
62110
62120
62130
62140
62150
62160
62170
81000
83000
84000
85000
91000
92000
REKAPITULASI
DEBET
2.277.909.528,52
2.248.095.000,00
KREDIT
143.944.685,53
56.000.000,00
2.277.909.528,52
13.277.000,00
90.271.000,00
1.581.418.571,43
60.000.000,00
27.275.000,00
16.534.423,83
1.600.000,00
15.600.000,00
2.950.000,00
120.000.000,00
17.570.000,00
9.350.000,00
1.600.000,00
30.206.625,00
880.000,00
13.233.024,69
10.500.000,00
15.400.000,00
12.045.000,00
1.972.800,00
396.728,52
270.000,00
65.429.198,04
4.555.819.057,04
4.555.819.057,04
Prepared by Suryani, SE
NO.
ACCOUNT
11100
11110
11120
11130
11140
11150
11160
11170
11180
11190
11200
11210
11220
11230
12110
12120
12130
12140
12150
12160
12170
21100
21110
21120
21130
21140
21150
21160
22100
31000
31001
Petty Cash
Cash In Bank
Marketable Securities
Accounts Receivable
Allowance for Uncollectible Accounts
Employee Receivable
Other Receivable
Merchandise Inventory
Office Supplies
Store Supplies
VAT In
Prepaid Income Tax
Prepaid Insurance
Prepaid Advertising
Land
Building
Accumulated Depreciation - Building
Vehicles
Accumulated Depreciation - Vehicles
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Wages & Salaries Payable
Electricity, Telephone & Water Payable
VAT Out
Income Tax Payable
Dividend Payable
Other Current Liabilities
Bank BNI Loan
Common Stock
Retained Earnings
Total
DEBET
CREDIT
5.000.000,00
816.085.082,43
45.202.500,00
762.300.000,00
2.100.000,00
835.571.428,57
1.700.000,00
2.950.000,00
89.250.000,00
8.193.375,00
15.600.000,00
1.400.000,00
165.000.000,00
210.000.000,00
142.000.000,00
220.000.000,00
-
38.115.000,00
115.500.000,00
201.473.765,43
855.250.000,00
14.760.000,00
1.270.000,00
121.139.500,00
9.090.000,00
50.400.000,00
301.909.435,04
700.000.000,00
913.444.685,53
3.322.352.386,00
3.322.352.386,00
Prepared by Suryani, SE