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ALKINDI
PETTY CASH
DECEMBER, 2014
( In Rupiah )
INVOICE DEBIT
DATE DESCRIPTION
NO ACCOUNT ACC NO TOTAL
Dec 3 01/VKK majalah dan koran NEWSPAPER & TABLOID EXP 192.500
2014 7 02/VKK perlengkapan OFFICE SUPPLIES 750.000
9 03/VKK kebersihan dan keamanan OTHER GENERAL & ADM EXP 150.000
13 04/VKK spanduk dan brosur ADVERTISING EXPENSE 250.000
15 05/VKK utang PPh november INCOME TAX PAYABLE 367.200
18 06/VKK listrik air telepon november ELEC,TELP,WAT, PAYABLE 900.000
22 07/VKK perbaikan mobil MAINTENANCE EXP 345.000
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNTS COST OF SALES OF VAT MERCHANDISE FREIGHT
RECEIVABLE GOODS SOLD MERCHANDISE OUT INVENTORY OUT
Dec 4 14-01/FP TK. SAMUDRA 76.574.450 40.659.000,00 67.765.000 6.776.500 40.659.000,00 2.032.950
2014 8 14-02/FP TK. NUSANTARA 133.446.220 70.856.400,00 118.094.000 11.809.400 70.856.400,00 3.542.820
11 14-03/FP TK. NUSA DUA 76.574.450 40.659.000,00 67.765.000 6.776.500 40.659.000,00 2.032.950
24 14-04/FP TK. NUSANTARA 78.124.810 41.401.700,00 69.137.000 6.913.700 41.401.700,00 2.074.110
RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL
TOTAL TOTAL
PT. ALKINDI
PURCHASE JOURNAL
DECEMBER, 2014
( In Rupiah )
DEBIT CREDIT
RECAPITULATION
DEBIT CREDIT
ACC NO. AMOUNT ACC NO. AMOUNT
TOTAL TOTAL
PT. ALKINDI
GENERAL JOURNAL
DECEMBER 2014
( In Rupiah )
INVOICE Pos
DATE DESCRIPTION DEBIT CREDIT
NO Ref
Dec 6 01/ND RETUR BELI - 63/F14
DIVIDEND 40.000.000
DIVIDEND PAYABLE 36.000.000
INCOME TAX PAYABLE 4.000.000
TOTAL ……… 534.566.006 137.726.402,55 1.766.439 278.010.510 229.802.000 2.298.020 22.980.200 137.726.402,55 3.241.715
ACCOUNT NUMBER……… x x
RECAPITULATION
DEBIT CREDIT
ACC NO. AMOUNT ACC NO. AMOUNT
TOTAL TOTAL
PT. ALKINDI
CASH PAYMENT JOURNAL
DECEMBER, 2014
( In Rupiah )
DESCRIPTION / DEBIT CREDIT
DATE INVOICE NO. ACCOUNT
ACCOUNT NAME ACC # AMOUNT (Rp) CASH IN BANK AMOUNT (Rp)
PAYABLE
Dec 1 01/BKK WAGES & SALARIES PAYABLE 17.625.600 17.625.600
2014 3 02/BKK MARKETABLE SECURITIES 80.000.000
OTHER EXPENSE 9-1999 672.000 80.672.000
10 03/BKK PT. SEMERU 47.013.120
PURCHASE DISCOUNT 45.602.726 1.410.394
12 04/BKK VAT OUT 10.945.330
PREPAID INCOME TAX 2.852.600
VAT IN 7.230.710 6.567.220
19 05/BKK PT. BROMO 168.924.000 168.924.000
20 06/BKK BANK LOANS 2.000.000
INTEREST EXPENSE 300.000 2.300.000
23 07/BKK OTHER RECEIVABLE 1.500.000 1.500.000
29 08/BKK PT. SEMERU 21.197.880 21.197.880
31 09/BKK PETTY CASH 2.954.700 2.954.700
RECAPITAULATION
DEBIT CREDIT
ACC NO. AMOUNT ACC NO. AMOUNT
TOTAL TOTAL
PT. ALKINDI
INVENTORY CARD
DECEMBER, 2014
ITEM NAME : SAMSUNG 2 PINTU METODE : AVERAGE
ITEM NO. : ( In Rupiah )
INVOICE Buying Selling BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
DESCRIPTION Rp Rp
REVENUE
Sales of merchandise 1.849.662.054
Sales discount (14.065.759)
Sales return (34.109.400)
Service income 22.595.000
Freight out 11.980.850 (+)
Net Sales = 1.836.062.745
COST OF GOODS SOLD
Cost of goods sold 1.174.969.883
Purchase discount (32.136.284)
Freight in 30.268.930
Cost of Goods Sold = 1.173.102.529 (-)
Gross Profit = 662.960.216
EXPENSES
Wages & salaries - sales 114.777.600
Bad debt expense 5.684.448
Advertising expense 3.000.000
Depreciation - vehicle 74.175.000
Wages & salaries - adm 101.136.000
Electricity, telp, water exp 22.730.000
Maintenance exp 1.500.000
Newspaper & tabloid exp 2.310.000
Supplies exp 4.875.000
Depreciation - equipment 42.320.000
Depreciation - building 58.880.000
Other general expense 1.344.500 (+)
Total Expense = 432.732.548 (-)
Operating Net Profit = 230.227.668
OTHER REVENUE & GAINS
Interest revenue 4.800.000
Dividend revenue 5.500.000
Late fee collected 516.715
Other revenue -
Total Other Revenue = 10.816.715 (+)
OTHER EXPENSES & LOSSES
Bank charge 1.620.000
Interest expense 3.600.000
Other expense 1.650.000
Total Other Expenses = 6.870.000 (-)
EARNING BEFORE TAX = 234.174.383
Income tax expense = 57.556.917 (-)
Deduction:
Dividend (40.000.000,00) (-)
Aktivitas Investasi
- pembelian saham (80.672.000)
Aktivitas Pendanaan
- pembayaran utang bank (2.000.000)