PD MITRA

CASH RECEIPT JOURNAL

December, 2017

Debet Credit
Evidence Pos Others
Date Description
Number Ref Account
Cash in Bank Sales Discount
Receivable Account Name Account Number Amount

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PD MITRA
Cash Payment Journal
December, 2017

Debet Credit
Evidence Cheque Others
Date Description Pos Ref Purchase
Number Number Account Payable Cash in Bank
Account Discount
Account Name Amount
Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PD MITRA
Purchase Journal
December, 2017

Debet Credit
Invoice
Date Description Pos Ref Merchandise
Number PPn Income Freight Paid Account Payable
Inventory

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PD MITRA
Sales Journal
December, 2017

Debet Credit
Invoice CGS (Dr) /
Date Description Pos Ref Account Merchandise
Number Sales PPn Outcome
Receivable Inventory (Cr) Freight Collected

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PD MITRA
General Journal
December, 2017

Evidence
Date Description Pos Ref Debet Credit
Number

Jumlah

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 PD MITRA
Petty Cash Journal
December, 2017

Debet Credit
Evidence
Date Description Account
Number Account Name Amount Petty Cash
Number

Account Number
Total

RECAPITULATION
Debet Credit
Acc. Number Amount Acc. Number Amount

Total Total
 Inventory Card
Item Number : T1301C Item Name : PortegeM300
December, 2017

Evidence In Out Balance

Date Description
Number Unit Price Amount Unit Price Amount Unit Price Amount

Inventory Card
Item Number: T7102C Item Name : Satellite-M30
December, 2017

Evidence In Out Balance

Date Description
Number Unit Price Amount Unit Price Amount Unit Price Amount
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2017
(In Rupiah)

Nama : Ilham Computer Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Maulana Computer Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Akbar Computer Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2017
(In Rupiah)

Nama : PT Tiara Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Insurance Expense Nomor : 6-1500
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Wages and Salaries Expense Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Revenue Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 9-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 9-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Income Tax Expense Nomor : 9-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2017
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2017
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
 PD MITRA
TRIAL BALANCE
DECEMBER 31, 2017

KODE NAMA AKUN DEBET CREDIT

11100 Cash in Bank

11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12100 Equipment at Cost
12110 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank BCA Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
41100 Sales
41200 Sales Return
41300 Sales Discount
41400 Freight Collected
51100 Cost of goods Sold
51200 Freight Paid
51300 Purchase Discount
61000 Advertising Expenses
61100 Telephone & Electricity expenses
61200 Store Supplies Expenses
61300 Bad Debt Expense
61400 Depreciation Expense
61500 Insurance Expense
61600 Rent Expense
61700 Wages & Salaries
61800 Other Operating Expense
81100 Interest Revenue
KODE NAMA AKUN DEBET CREDIT

91100 Interest Expense

91200 Bank Service Charge
91300 Income Tax Expense
Jumlah
 PD MITRA
ADJUSMENT ENTRIES
DECEMBER 31, 2017

EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER

Jumlah
 FINANCIAL POSITION
ACCOUNT ADJUSMENT ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT
ACCOUNT NAME UNADJUSTED TRIAL BALANCE STATEMENT
NUMBER
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
61500 Insurance Expense 14,300,000 -
61600 Rent Expense 23,300,000 -
61700 Wages & Salaries 36,300,000 -
61800 Other Operating Expense 10,100,000 -
81100 Interest Revenue - 5,800,000
91100 Interest Expense 11,800,000 -
91200 Bank Service Charge 6,600,000 -
91300 Income Tax Expense 15,000,000 -
Total 3,013,709,000 3,013,709,000
Profit (Loss)
Total
 PD MITRA
PROFIT AND LOSS STATEMENT
DECEMBER 31, 2017

Account Name Nominal ( Rp )

Income :
Sales
Freight Collected

Less :
Sales Return
Sales Discount

Net Sales
Cost of Goods Sold :
Cost of goods Sold
Freight Paid

Less :
Purchase Discount
Cost of Goods Sold
Gross Profit

Operating Expenses:
Advertising Expenses
Telephone & Electricity expenses
Store Supplies Expenses
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries
Other Operating Expense
Operating Expenses
Operating Profit

Other Incomes and Gains :

Interest Revenue
Total Other Incomes and Gains

Other Expenses and Losses :

Interest Expense
Bank Service Charge
Income Tax Expense
Total Other Expenses and Losses
Total Other Incomes (Expenses)
Net Profit After Tax
 PD MITRA
CAPITAL STATEMENT
DECEMBER 31, 2017

Description Nominal ( Rp )
Ruchdiana Capital 1 Des 2017

Increasing :

Profit (Loss)
Decreasing :

Ruchdiana, Drawing

Total Increase (Decrease)

Ruchdiana Capital 31 Des 2017

 PD MITRA
FINANCIAL POSITION STATEMET
DECEMBER 31, 2017

Assets Liability and Equity

Acc. Number Account Name Amount (Rp) Acc. Number Account Name Amount (Rp)
11000 Current Assets 20000 Liability
11100 Cash in Bank 21000 Current Liability
11200 Petty Cash 21100 Accounts Payable
11300 Accounts Receivable 21200 Expense Payable
Allowance for Doubtful
11400 21300 Income Tax Payable
Debt
11500 Merchandise Inventory 21400 PPN Payable
11600 Store Supplies 21500 PPN Outcome
11700 Prepaid Insurance 21600 PPN Income
11800 Prepaid Rent Total Current Liability
11900 Prepaid Tax 22000 Long Term Liability
Total Current Assets 22100 Bank BCA Loan
12000 Fixed Assets: Total Long Term Liability
12100 Equipment at Cost Total Liability
12110 Equipment Accum Dep 30000 Equity
Total Fixed Assets 31100 Ruchdiana Capital

Total Assets Total Liabilty and Equity

 PD MITRA
CASH FLOW STATEMENT
DECEMBER 31, 2017

Description Nominal (Rp)

Arus Kas dari Kegiatan Operasional:
Arus Kas Masuk :
Penerimaan dari Pelanggan
Penerimaan Bunga dari Bank
Jumlah Arus Kas Masuk

Arus Kas Keluar :

Pembayaran kepada Pemasok
Pengisian dana kas kecil
Pembayaran Utang PPn
Pembayaran Bunga Pinjaman Bank
Pembelian Perlengkapan Toko
Pembayaran Utang Gaji
Pembayaran Adm. Bank
Jumlah Arus Kas Keluar
Arus Kas Bersih dari Aktivitas Operasional

Arus Kas dari Kegiatan Investasi :

Arus Kas bersih dari Aktivitas Investasi

Arus Kas dari Kegiatan Pendanaan :

Arus Kas Keluar:
Pembayaran Cicilan Pinjaman Bank
Jumlah Arus Kas Keluar
Arus Kas Bersih dari Aktivitas Pendanaan

Kenaikan (Penurunan) Arus Kas Bersih

Kas Bersih Awal ( 01/12-2017 )
Kas Bersih Akhir ( 31/12-2017 )
 PD MITRA
CLOSING ENTRIES
DECEMBER 31, 2017
(In Rupiah)
EVIDENCE
DATE ACCOUNT NAME REF DEBET CREDIT
NUMBER

Jumlah
 PD MITRA
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2017
(In Rupiah)
KODE NAMA AKUN DEBET CREDIT
11100 Cash in Bank
11200 Petty Cash
11300 Accounts Receivable
11400 Allowance for Doubtful Debt
11500 Merchandise Inventory
11600 Store Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 Prepaid Tax
12000 Equipment at Cost
12100 Equipment Accum Dep
21100 Accounts Payable
21200 Expense Payable
21300 Income Tax Payable
21400 PPN Payable
21500 PPN Outcome
21600 PPN Income
22100 Bank Permata Loan
31100 Ruchdiana Capital
31200 Ruchdiana, Drawing
Total