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PT.

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

TOTAL AMOUNT = 2.954.700


ACCOUNT NUMBER OF PETTY CASH (CREDIT ) =
PT. ALKINDI
SALES JOURNAL
DECEMBER, 2014
( In Rupiah )

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

TOTAL …………… 364.719.930 193.576.100,00 322.761.000 32.276.100 193.576.100,00 9.682.830


ACCOUNT NUMBER…………….

RECAPITULATION
DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

TOTAL TOTAL
PT. ALKINDI
PURCHASE JOURNAL
DECEMBER, 2014
( In Rupiah )

DEBIT CREDIT

DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNTS


FREIGHT IN VAT IN
INVENTORY PAYABLE

Dec 5 63/FP PT. SEMERU 20.988.000 419.760 2.098.800 23.506.560


2014 17 53-14/F PT. BROMO 83.925.600 1.678.512 8.392.560 93.996.672
25 68/FP PT. SEMERU 8.480.000 169.600 848.000 9.497.600
27 61-14/F PT. BROMO 57.110.400 1.142.208 5.711.040 63.963.648

TOTAL……………. 170.504.000 3.410.080 17.050.400 190.964.480


ACCOUNT NUMBER ……………

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

2014 ACC PAY - PT. SEMERU 2.308.680


MERCH INV 2.098.800
VAT IN 209.880

9 01/NK RETUR JUAL - 14-02/FP

SALES RETURN 16.791.000


VAT OUT 1.679.100
ACC REC - TK. NUSANTARA 18.470.100
MERCH INV 10.074.600
COGS 10.074.600

16 01/BM DIVIDEN TAHUNAN

DIVIDEND 40.000.000
DIVIDEND PAYABLE 36.000.000
INCOME TAX PAYABLE 4.000.000

28 02/ND RETUR BELI - 61-14/F

ACC PAY - PT. BROMO 8.809.680


MERCH INV 8.008.800
VAT IN 800.880
TOTAL ……………………. 79.663.060 79.663.060
PT. ALKINDI
CASH RECEIPT JOURNAL
DECEMBER, 2014
( In Rupiah )
DESCRIPTION DEBIT CREDIT
INVOICE
DATE ACCOUNT ACC COST OF ACCOUNT SALES OF MERCHANDISE
NO CASH IN BANK AMOUNT (Rp) FREIGHT OUT VAT OUT AMOUNT (Rp)
GOODS SOLD RECEIVABLE MERCHANDISE INVENTORY
NAME NO
Dec 1 01/BKM OTHER RECEIVABLE 1.400.000 1.400.000
'14 2 02/BKM TK. SAMUDRA - 86.555.491
SALES DISCOUNT 1.766.439 88.321.930
4 03/BKM TK. NUSANTARA - 61.442.620 61.442.620
7 04/BKM TK. NUSA DUA - 52.188.225 51.671.510
LATE FEE COLLECTED 516.715
14 05/BKM JUAL TUNAI - 132.358.620 71.545.200,00 119.242.000 1.192.420 11.924.200 71.545.200,00

21 06/BKM SERVICE INCOME 1.325.000 1.325.000


26 07/BKM TK. SAMUDRA - 76.574.450 76.574.450
28 08/BKM JUAL TUNAI - 122.721.600 66.181.202,55 110.560.000 1.105.600 11.056.000 66.181.202,55

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

TOTAL ………………… 237.135.000 118.850.230 348.007.616 7.977.614


ACCOUNT NUMBER…………………. x x

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

Dec 1 OPENING 35 157.479.000,00

2014 4 JUAL 4 17.997.600,00 31 139.481.400,00

8 JUAL 8 35.995.200,00 23 103.486.200,00

9 RETUR JUAL -1 (4.499.400,00) 24 107.985.600,00

11 JUAL 4 17.997.600,00 20 89.988.000,00

14 JUAL TUNAI 8 35.995.200,00 12 53.992.800,00

17 BELI 12 54.345.600,00 24 108.338.400,00

24 JUAL 5 22.570.500,00 19 85.767.900,00

27 BELI 8 36.230.400,00 27 121.998.300,00

28 RETUR BELI -1 (4.528.800,00) 26 117.469.500,00

28 JUAL TUNAI 8 36.144.461,54 18 81.325.038,46

Ending Balance = 18 4.518.058 81.325.038,46


PT. ALKINDI
INVENTORY CARD
DECEMBER, 2014
ITEM NAME : SHARP 2 PINTU METODE : AVERAGE
ITEM NO. : ( In Rupiah )
INVOICE Buying Selling BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Dec 1 OPENING 45 78.219.000,00

2014 4 JUAL 7 12.167.400,00 38 66.051.600,00

8 JUAL 11 19.120.200,00 27 46.931.400,00

9 RETUR JUAL -2 (3.476.400,00) 29 50.407.800,00

11 JUAL 7 12.167.400,00 22 38.240.400,00

14 JUAL TUNAI 12 20.858.400,00 10 17.382.000,00

17 BELI 17 29.580.000,00 27 46.962.000,00

24 JUAL 6 10.436.000,00 21 36.526.000,00

27 BELI 12 20.880.000,00 33 57.406.000,00

28 RETUR BELI -2 (3.480.000,00) 31 53.926.000,00

28 JUAL TUNAI 10 17.395.483,87 21 36.530.516,13

Ending Balance = 21 1.739.548 36.530.516,13


PT. ALKINDI
INVENTORY CARD
DECEMBER, 2014
ITEM NAME : SANYO 1 PINTU METODE : AVERAGE
ITEM NO. : ( In Rupiah )
INVOICE Buying Selling BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL

Dec 1 OPENING 50 52.470.000,00

2014 4 JUAL 10 10.494.000,00 40 41.976.000,00

5 BELI 20 20.988.000,00 60 62.964.000,00

6 RETUR BELI -2 (2.098.800,00) 58 60.865.200,00

8 JUAL 15 15.741.000,00 43 45.124.200,00

9 RETUR JUAL -2 (2.098.800,00) 45 47.223.000,00

11 JUAL 10 10.494.000,00 35 36.729.000,00

14 JUAL TUNAI 14 14.691.600,00 21 22.037.400,00

24 JUAL 8 8.395.200,00 13 13.642.200,00

25 BELI 8 8.480.000,00 21 22.122.200,00

28 JUAL TUNAI 12 12.641.257,14 9 9.480.942,86

Ending Balance = 9 1.053.438 9.480.942,86


PT. BERKAH
TRIAL BALANCE
PER 31 DECEMBER 2014

No ACC NO. ACCOUNT NAME DEBIT (Rp) CREDIT (Rp)


1 11101 Cash in bank 222.127.580,00 -
2 11102 Petty cash 5.000.000,00 -
3 11103 Marketable securities 130.000.000,00 -
4 11201 Account receivable 269.675.380,00 -
5 11202 Allowance for doubtful debt - 8.057.442,00
6 11203 Other receivable 1.500.000,00 -
7 11310 Merchandise inventory 127.336.497,45 -
8 11320 Office supplies 1.102.000,00 -
9 11410 Value added tax - VAT in 16.039.640,00 -
10 11420 Prepaid income tax 34.231.200,00 -
11 13100 Land 192.500.000,00 -
12 13210 Building at cost 768.000.000,00 -
13 13220 Accum dep - building - 117.760.000,00
14 13310 Office equipment at cost 220.800.000,00 -
15 13320 Accum dep - office equipment - 77.280.000,00
16 13410 Vehicle at cost 258.000.000,00 -
17 13420 Accum dep - vehicle - 94.362.500,00
18 21210 Account payable - 158.648.240,00
19 21310 Wages & salaries payable - -
20 21410 Electricity, telp, water payable - -
21 21520 Value added tax - VAT out - 53.577.200,00
22 21530 Income tax payable - 4.000.000,00
23 21540 VAT payable - -
24 21610 Dividend payable - 36.000.000,00
25 21999 Other current payable - -
26 22100 Bank loans - 160.000.000,00
27 31100 Common stock - 500.000.000,00
28 36000 Retained earnings - 729.143.159,00
29 37000 Dividend 40.000.000,00 -
30 38000 Income summary - -
31 41100 Sales of merchandise - 1.849.662.054,00
32 41110 Sales discount 14.065.759,00 -
33 41120 Sales return 34.109.400,00 -
34 42000 Service income - 22.595.000,00
35 43000 Freight out - 11.980.850,00
36 51000 Cost of goods sold 1.174.969.882,55 -
37 52000 Purchase discount - 32.136.284,00
38 53000 Freight in 30.268.930,00 -
39 61100 Wages & salaries - sales 105.212.800,00 -
40 61200 Bad debt expense 2.954.875,00 -
41 61300 Advertising expense 3.000.000,00 -
42 61400 Depreciation - vehicle 35.475.000,00 -
43 62100 Wages & salaries - adm 92.708.000,00 -
44 62200 Electricity, telp, water exp 21.780.000,00 -
45 62300 Maintenance exp 1.500.000,00 -
46 62400 Newspaper & tabloid exp 2.310.000,00 -
47 62500 Supplies exp 4.323.000,00 -
48 62600 Income tax expense - -
49 62700 Depreciation - equipment 20.240.000,00 -
50 62800 Depreciation - building 28.160.000,00 -
51 62999 Other general expense 1.344.500,00 -
52 81100 Interest revenue - 4.250.000,00
53 81200 Dividend revenue - 5.500.000,00
54 81300 Late fee collected - 516.715,00
55 81400 Other revenue - -
56 91000 Bank charge 1.485.000,00 -
57 91100 Interest expense 3.600.000,00 -
58 91999 Other expense 1.650.000,00 -
TOTAL 3.865.469.444,00 3.865.469.444,00
PT. ALKINDI
ADJUSTMENT ENTRIES
DECEMBER 31, 2014

SOURCE ACC DEBIT CREDIT


DATE DESCRIPTION
NUMBER REF Rp Rp
Dec 31 2 Supplies expense 62500 552.000
2014 Office supplies 11320 552.000

3 Cash in bank 11101 415.000


Bank charge 91000 135.000
Interest revenue 81100 550.000

4 Bad debt expense 61200 2.729.573


Allowance for doubtful debt 11202 2.729.573

31 5 Depreciation expense - building 62800 30.720.000


Accum dep - building 13220 30.720.000
Depreciation expense - equipment 62700 22.080.000
Accum dep - equipment 13320 22.080.000
Depreciation expense - vehicle 61400 38.700.000
Accum dep - vehicle 13420 38.700.000

31 6 Electricity, telp, water expense 62200 950.000


Electricity, telp, water payable 21410 950.000

7 Wages & salaries - sales 61100 9.564.800


Wages & salaries - general admin 62100 8.428.000
Income tax payable 21530 367.200
Wages & salaries payable 21310 17.625.600

8 VAT out 21520 53.577.200


VAT in 11410 16.039.640
VAT payable 21540 37.537.560

31 9 Income tax expense 62600 57.556.917


Income tax payable 21530 23.325.717
Prepaid income tax 11420 34.231.200

TOTAL ........................... 225.408.490 225.408.490


PT. ALKINDI
PROFIT AND LOSS
DECEMBER 31, 2014

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 (-)

EARNING AFTER TAX = 176.617.466


PT. ALKINDI
CHANGES IN RETAINED EARNINGS
DECEMBER 31, 2014
AMOUNT
DESCRIPTION
(Rp)

Retained Earning, December 1 729.143.159,00


Addition:
Income summary (Earning after tax) 176.617.466,19 (+)

Deduction:
Dividend (40.000.000,00) (-)

Retained Earning, December 31 865.760.625,19


PT. ALKINDI
BALANCE SHEET
DECEMBER 31, 2014

ASSETS LIABILITY AND EQUITY


AMOUNT AMOUNT
DESCRIPTION DESCRIPTION
Rp Rp Rp Rp
CURRENT ASSETS CURRENT LIABILITY
Cash in bank 222.542.580,00 Account payable 158.648.240,00
Petty cash 5.000.000,00 Wages & salaries payable 17.625.600,00
Marketable securities 130.000.000,00 Electricity, telp, water payable 950.000,00
Account receivable 269.675.380,00 Value added tax - VAT out -
Allowance for doubtful debt (10.787.015,20) Income tax payable 27.692.917,06
Other receivable 1.500.000,00 VAT payable 37.537.560,00
Merchandise inventory 127.336.497,45 Dividend payable 36.000.000,00
Office supplies 550.000,00 Other current payable -
Value added tax - VAT in - Total Current Liabilities 278.454.317,06
Prepaid income tax -
Total Current Assets 745.817.442,25 LONG TERM LIABILITIES
Bank Loans 160.000.000,00
FIXED ASSETS Total Long Term Liabilities 160.000.000,00
Land 192.500.000,00
Building at cost 768.000.000,00
Accum dep - building (148.480.000,00)
Office equipment at cost 220.800.000,00
Accum dep - office equipment (99.360.000,00) EQUITY
Vehicle at cost 258.000.000,00 Common Stock 500.000.000,00
Accum dep - vehicle (133.062.500,00) Retained Earning 865.760.625,19
Total Fixed Assets 1.058.397.500,00 Total Equity 1.365.760.625,19

TOTAL ASSETS 1.804.214.942,25 TOTAL LIABILITIES & EQUITY 1.804.214.942,25


PT. ALKINDI
STATEMENTS OF CASH FLOW
Desember 31, 2014

KETERANGAN JUMLAH (Rp)


Aktivitas Operasi
+ penerimaan dari karyawan 1.400.000
+ penerimaan dari pelanggan 531.841.006
+ penerimaan jasa servis 1.325.000
+ penerimaan bunga bank (bersih) 415.000
- pembayaran kepada karyawan (17.625.600)
- pembayaran kepada suplier (235.724.606)
- pembayaran PPN dan PPh (7.230.710)
- pembayaran bunga bank (300.000)
- pemberian pinjaman karyawan (1.500.000)
- pengisian dana kas kecil (2.954.700)

Kas dan setara kas bersih dari aktivitas operasi A 269.645.390

Aktivitas Investasi
- pembelian saham (80.672.000)

Kas dan setara kas bersih dari aktivitas investasi B (80.672.000)

Aktivitas Pendanaan
- pembayaran utang bank (2.000.000)

Kas dan setara kas bersih dari aktivitas pendanaan C (2.000.000)

Kas dan setara kas yang dihasilkan (A+B+C) 186.973.390


Kas dan setara kas, 1 Desember 2013 40.569.190
Kas dan setara kas, 31 Desember 2013 227.542.580

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