PD SENTOSA

JURNAL PENYESUAIAN
PER 31 DESEMBER 2015
TANGGAL NO BUKTI KETERANGAN
31 BM12-2 SPOILAGE EXPENSE
INVENTORY

31 BM12-3 BANK SERVICE CHARGE

CASH IN BANK
INTEREST REVENUE

31 BM12-4 STORE SUPLIES EXPENSE

STORE SUPLIES

RENT EXPENSE
PREPAID RENT

INSURANCE EXPENSE
PREPAID EXPENSE

BAD DEBT EXPENSE

ALLOWANCE FOR DOUBTFULL DEBT

31 BM12-5 DEPRECIATION EXPENSE

EQUIPMENT ACCUM DEPR

31 BM12-6 PPN OUTCOME

PPN INCOME
PPN PAYABLE

TOTAL
SENTOSA
PENYESUAIAN
ESEMBER 2015
REF DEBIT KREDIT
Rp28,500,000
Rp28,500,000
Rp325,000
Rp2,175,000
Rp2,500,000

Rp15,950,000
Rp15,950,000

Rp4,500,000
Rp4,500,000

Rp1,700,000
Rp1,700,000

Rp2,755,900
Rp2,755,900

Rp1,200,000
Rp1,200,000

Rp139,350,000
Rp119,780,000
Rp19,570,000

Rp196,455,900 Rp196,455,900
 UD SENTOSA
NERACA LAJUR
PERTANGGAL 31 DESEMBER 201
(DALAM RUPIAH )
TRIAL BALANCE ADJUSMEN
ACC ACCOUNT NAME
DEBET (RP) KREDIT(RP EBIT (RP)
1-1100 CASH IN BANK Rp245,618 Rp2,175,000
1-1200 PETTY CASH Rp500
1-1300 ACCOUNT RECEIVABLE Rp658,530
1-1400 ALLOWANCE FOR DOUBELFUL Rp17,000
1-1500 INVENTORY Rp570,000
1-1600 STRORE SUPPLIES Rp21,500
1-1700 PREPAID INSURANCE Rp15,000
1-1800 PREPAID RENT Rp24,000
1_2100 STOK INVESMENT Rp67,200
1_3100 EQUIPMENT AT COST Rp60,000
1_3110 EQUIPMENT ACCUM DEPR Rp4,800
2-1100 MASTER CARD
2-1200 ACCOUNT PAYABLE Rp717,420
2-1400 PPN PAYABLE Rp19,570,000
2-1500 PPN OUT COME Rp139,350
2-1600 PPN INCOME Rp119,780 Rp119,780,000
2_2100 BANK PERMATA LOAN Rp285,000
3-1100 TN EKA MARTIN CAPITAL Rp411,430
3-1200 TN EKA MARTIN DRAWING Rp23,100
4-1100 SALES Rp1,553,500
4-1200 SALES RETURN Rp67,000
4-1300 SALES DISCOUNT Rp32,422
5-1100 COST OF GOD SOLD COMPUTER Rp1,147,800
5-1200 FREIGHT PAID Rp5,720
5-1300 PURCHASE DISCOUNT Rp35,680
6-1100 ADVERTISING EXPENSE Rp3,850
6-1200 TELP&ELEC EXPENSE Rp8,550
6-1300 STORE SUPPLIES EXPENSE Rp11,150 Rp15,950,000
6-1400 BAD DEBT EXPENSE Rp5,600 Rp2,755,900
6-1450 SPOILAGE EXPENSE Rp8,500 Rp28,500,000
6=1500 DEPRECIATION EXPENSE Rp4,800 Rp1,200,000
6-1600 INSURANCE EXPENSE Rp6,000 Rp1,700,000
6-17006-1 RENT EXPENSE Rp22,000 Rp4,500,000
6-1800 WAGES AND SALARIES EXPENSE Rp49,500
6_9000 OTHER OPERATING EXPENSE Rp8,300
8-1100 INTEREST REVENUE Rp32,000
8-1200 DEVIDEN INCOME Rp64,180
8-1300 GAIN LOSS ON SALE OF STOCK Rp2,800
8-1400 FREIGHT COLLECTED Rp21,025
8-1500 LATE FE COLLECTED Rp6,500
9-1100 INTEREST EXPENSE Rp9,015
9-1200 BANK SERVICE CHARGE Rp3,300 Rp325,000
9-1300 LATE FEE PAID Rp2,950
9-1400 INCOME TAX EXPENSE Rp89,000

JUMLAH Rp3,290,685 Rp3,290,685 Rp196,455,900

LABA BERSIH
TOTAL Rp3,290,685 Rp3,290,685 Rp196,455,900
 UD SENTOSA
NERACA LAJUR
GGAL 31 DESEMBER 2015
DALAM RUPIAH )
ADJUSMEN TRIAL BALANCE PROFIT/LOSS BALANCE SHEET
KREDIT(Rp) DEBET9RP) KREDIT(Rp) DEBET KREDIT
Rp2,429,618 Rp2,420,618
Rp500 Rp500
Rp658,539 Rp658,530
Rp2,755,900 Rp2,772,900
Rp28,500,000 Rp29,070,000
Rp15,950,000 Rp15,971,500
Rp1,700,000 Rp1,715,000
Rp4,500,000 Rp4,524,000
Rp67,200 Rp67,200
Rp60,000 Rp60,000
Rp1,200,000 Rp124,800

Rp717,420 Rp717,420
Rp19,570,000 Rp19,570,000
Rp139,350,000 Rp139,489,350
Rp119,780 Rp119,899,780
Rp285,000
Rp411,430
Rp23,100

Rp67,000 Rp67,000
Rp32,422 Rp32,422
Rp1,147,800 Rp1,147,800
Rp5,720 Rp5,720

Rp3,850 Rp3,850
Rp8,550 Rp8,550
Rp15,961,150 Rp15,961,150
Rp2,761,500 Rp2,781,500
Rp28,508,500 Rp28,508,500
Rp1,204,800 Rp1,204,800
Rp1,706,000 Rp1,706,000
Rp4,522,000 Rp4,522,000
Rp49,500 Rp49,500
Rp8,300 Rp8,300
Rp2,500,000

Rp9,015 Rp9,015
 Rp328,300 Rp328,300
Rp2,950 Rp2,950
Rp89,000 Rp89,000

Rp196,455,900 Rp196,324,592 Rp56,436,357 Rp143,417,148 Rp195,443,980

Rp196,455,900 Rp196,324,592 Rp56,436,357 Rp143,417,148 Rp195,443,980

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