Lembar JWB Soal A 2015-1

PT.
PAPERINDO
PURCHASES JOURNAL
December 2014
(In Rp.)
Page: _ PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Ref. Merchnadise VAT - In Amount Amount
Inventoy Acc. No Payable
Accounts Acc. No
1 DEC 10 F-IM-10/12 PT. INDOMAKMUR 80,200,000 8,020,000 88,220,000 1
2 23 F-JT-23/12 PT. JAYATEKNO 82,800,000 8,280,000 91,080,000 2
3 30 F-SH-30/12 PT. SEHATI 51,100,000 5,110,000 56,210,000 3
4 4
5 5
6 TOTAL 214,100,000 21,410,000 235,510,000 6
Date Signature RECAPITULATION

DEBIT CREDIT
: ...........
Preparedby . ..................... Acc. No Amount Acc. No Amount
: ........... 1-150 214,100,000 2-110 235,510,000

Posted by . ..................... 1-191 21,410,000
Total 235,510,000 Total 235,510,000

PT. PAPERINDO
SALES JOURNAL
December 2014
(In Rp.)
Page: _ SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 11 F-PP-12- ELEC SOLUTION 139,887,000 94,200,000 127,170,000 12,717,000 94,200,000 1
2 19 F-PP-12- BEST DENKI 73,953,000 49,800,000 67,230,000 6,723,000 49,800,000 2
3 29 F-KO-12- AGYS 92,070,000 62,000,000 83,700,000 8,370,000 62,000,000 3
4 4
5 5
6 TOTAL 305,910,000 206,000,000 278,100,000 27,810,000 206,000,000 6

DEBIT CREDIT
: ...........
Preparedby . ..................... Acc. No Amount Acc. No Amount
: ........... 1-130 305,910,000 4-110 278,100,000

Posted by . ..................... 5-110 206,000,000 2-131 27,810,000
1-150 206,000,000
TOTAL 511,910,000 TOTAL 511,910,000

PT. PAPERINDO
CASH RECEIPTS JOURNAL
December 2014
(In Rp.)
Page: _ CRJ 1
DEBIT CREDIT
Date Doc. No. Description Post OTHERS Accounts OTHERS
Ref. Cash In Bank Acc. No Amount Receivable Acc. No Amount
1 DEC 1 BKM-12-01 BEST DENKI 35,308,000 4-120 1,092,000 36,400,000 1

2 16 BKM-12-02 AGYS 22,750,000 22,750,000 2
3 23 BKM-12-03 ELEC SOLUTION 40,350,000 40,350,000 3
4 4
5 5
6 TOTAL 98,408,000 1,092,000 99,500,000 6

DEBIT CREDIT
Preparedby : ............ ..................... Acc. No Amount Acc. No Amount
1-110 98,408,000 1-130 99,500,000
Posted by : ............ ..................... 4-120 1,092,000
TOTAL 99,500,000 TOTAL 99,500,000

PT. PAPERINDO
CASH PAYMENTS JOURNAL
December 2014
(In Rp.)
Page: _ CPJ 1
DEBIT CREDIT
Date Doc. No. Description Post Accounts OTHERS OTHERS
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 1
DEC 3 BKK 12-01 PT. JAYATEKNO 42,300,000 42,300,000
2 2
4 BKK 12-02 Bayar accrued expesenses 2-120 22,375,000 22,375,000
3 3
15 BKK 12-03 PT. SEHATI 40,500,000 40,500,000
4 4
22 BKK 12-04 Pelunasan Pajak SPT Masa 2-130 29,450,000 32,850,000
5 2-132 1,870,000 5
6 2-134 1,530,000 6
7 30 BKK 12-05 Angsuran pinjaman 2-210 13,400,000 17,650,000 7

8 9-110 4,250,000 8
9 9
10 10
11 TOTAL 82,800,000 72,875,000 155,675,000 11

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
2-110 82,800,000 1-110 155,675,000
Posted by : ............ ..................... 2-120 22,375,000
2-130 29,450,000
2-132 1,870,000
2-134 1,530,000
2-210 13,400,000
9-110 4,250,000
TOTAL 155,675,000 TOTAL 155,675,000

PT. PAPERINDO
PETTY CASH JOURNAL
December 2014
(In Rp.)
Page: _ PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash
1 DEC 8 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 2,430,150 2,430,150 1
2 18 VKK 12-02 Listrik, Air, dan Telp Nov 2014 Accrued Expenses 2-120 2,754,500 2,754,500 2
3 23 VKK 12-03 Kebersihan dan Keamanan Des Others Operating Expense 6-200 530,000 530,000 3
4 27 VKK 12-04 Konsumsi Rapat Koordinasi Others Operating Expense 6-200 512,400 512,400 4
5 26 VKK 12-05 Pmliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 1,941,450 1,941,450 5
6 6
7 7
8 TOTAL 8,168,500 8,168,500 8

................. DEBET CREDIT
Preparedby : ............ . Acc. No Amount Acc. No Amount
Posted by : ............ ................... 2-120 2,754,500 1-120 8,168,500

6-200 5,414,000
TOTAL 8,168,500 TOTAL 8,168,500
PT. PAPERINDO
GENERAL JOURNAL
December 2014
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 26 NK-12-1 Accounts Payable 23,100,000 1
2 VAT (Value Added Tax) In 2,100,000 2
3 Merchandise Inventory 21,000,000 3
4 (Retur pembelian ke PT. JAYATEKNO) 4
5 5
6 30 NK-12/01 VAT (Value Added Tax) Out 931,500 6
7 Sales Return and Allowance 9,315,000 7
8 Accounts Receivable 8
10,246,500
9
(Retur penjualan dari AGYS) 9
10 10
Merchandise Inventory
11 6,900,000 11
Cost of Merchandise Sold
12 6,900,000 12
(Retur penjualan dari AGYS)
13 13
14 14
15 15
16 16
20 20
TOTAL
21 40,246,500 40,246,500 21
RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
....................
2-110 23,100,000 1-191 2,100,000 Posted by : ............ .
2-131 931,500 1-150 21,000,000
4-130 9,315,000 1-130 10,246,500
1-150 6,900,000 5-110 6,900,000
TOTAL 40,246,500 TOTAL 40,246,500

PT. PAPERINDO
INVENTORY CARD
December 2014
(in Rp.)
No : KS8900S
Product : Kozure Shredder
Location : Store Basement
Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 40 2,100,000 84,000,000 1
2 10 16 2,200,000 35,200,000 40 2,100,000 84,000,000 2
3 16 2,200,000 35,200,000 3
4 11 22 2,100,000 46,200,000 18 2,100,000 37,800,000 4
5 16 2,200,000 35,200,000 5
6 19 18 2,100,000 37,800,000 16 2,200,000 35,200,000 6
7 23 24 2,200,000 52,800,000 40 2,200,000 88,000,000 7
8 26 (5) 2,200,000 (11,000,000) 35 2,200,000 77,000,000 8
9 29 10 2,200,000 22,000,000 25 2,200,000 55,000,000 9
10 30 (2) 2,200,000 (4,400,000) 27 2,200,000 59,400,000 10
11 30 13 2,200,000 28,600,000 40 2,200,000 88,000,000 11
12 48 105,600,000 48 101,600,000 12
Date Signature
Prepared by : ............ .....................

PT. PAPERINDO
INVENTORY CARD
December 2014
(in Rp.)
No : GBCP001
Product : GBC Prostyle+
Location : Store Basement
Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 25 2,400,000 60,000,000 1
2 10 18 2,500,000 45,000,000 25 2,400,000 60,000,000 2
3 18 2,500,000 45,000,000 3
4 11 20 2,400,000 48,000,000 5 2,400,000 12,000,000 4
5 18 2,500,000 45,000,000 5
6 19 5 2,400,000 12,000,000 18 2,500,000 45,000,000 6
7 23 12 2,500,000 30,000,000 30 2,500,000 75,000,000 7
8 26 (4) 2,500,000 (10,000,000) 26 2,500,000 65,000,000 8
9 29 16 2,500,000 40,000,000 10 2,500,000 25,000,000 9
10 30 (1) 2,500,000 (2,500,000) 11 2,500,000 27,500,000 10
11 30 9 2,500,000 22,500,000 20 2,500,000 50,000,000 11
12 35 87,500,000 40 97,500,000 12
Date Signature
(21,000,000)
....................
Prepared by : ............ .
PT. PAPERINDO
GENERAL LEDGER
December 2014
(in Rp.)
Account : Cash in Bank Acct. No. : 1-110

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1 Balance 337,500,000
31 CRJ 1 98,408,000 435,908,000
31 CPJ 1 155,675,000 280,233,000
Account : Petty Cash Acct. No. : 1-120

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 PCJ 1 8,168,500 4,331,500
Account : Accounts Receivable Acct. No. : 1-130

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 SJ 1 305,910,000 405,410,000
31 CRJ 1 99,500,000 305,910,000
31 GJ 1 10,246,500 295,663,500
Account : Allowance of Doubtful Debt Acct. No. : 1-140

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Merchandise Inventory Acct. No. : 1-150

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 PJ 1 214,100,000 358,100,000
31 SJ 1 206,000,000 152,100,000
31 GJ 1 21,000,000 131,100,000
31 GJ 1 6,900,000 138,000,000
pp
Account : Office Supplies Acct. No. : 1-160
DATE DESCRIPTION POST. DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1Balance 18,300,000
31
Account : Prepaid Insurance Acct. No. : 1-170

Balance
REF. DEBIT CREDIT
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : VAT (Value Added Tax) In Acct. No. : 1-191

Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 23,400,000 23,400,000
31 GJ 1 3,040,000 20,360,000
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
-
Account : Land Acct. No. : 1-310

Balance
REF. DEBIT CREDIT
Account : Buildings Acct. No. : 1-320
Balance
REF. DEBIT CREDIT
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

Balance
REF. DEBIT CREDIT
Account : Equipment Acct. No. : 1-330

Balance
REF. DEBIT CREDIT
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Balance
REF. DEBIT CREDIT
Account : Accounts Payable Acct. No. : 2-110

Balance
REF. DEBIT CREDIT
31 PJ 1 257,400,000 380,400,000
31 CPJ 1 72,750,000 307,650,000
31 GJ 1 33,440,000 274,210,000
Account : Accrued Expense Acct. No. : 2-120

Balance
REF. DEBIT CREDIT
31 CPJ1 15,150,000 1,875,500
31 PCJ 1 1,875,500 -
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 CPJ 1 28,300,000 -
Account : VAT (Value Added Tax) Out Acct. No. : 2-131

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 31,025,000 31,025,000
31 GJ 1 930,000 30,095,000
Account : Income Tax Article 21 Payable Acct. No. : 2-132
DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 CPJ 1 1,870,000 -
Account : Income Tax Article 23 Payable Acct. No. : 2-133

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

Balance
REF. DEBIT CREDIT
31 CPJ1 1,530,000 -
Account : CIMB Bank, Loan Acct. No. : 2-210

Balance
REF. DEBIT CREDIT
31 CPJ 1 13,400,000 456,600,000
Account : Stock Capital Acct. No. : 3-110

Balance
REF. DEBIT CREDIT
Account : Retained Earnings Acct. No. : 3-130

Balance
REF. DEBIT CREDIT
Account : Sales Acct. No. : 4-110

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,050,555,000
31 SJ 1 278,100,000 1,328,655,000
Account : Sales Discount Acct. No. : 4-120

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 CRJ 1 1,092,000 31,242,000
Account : Sales Return and Allowance Acct. No. : 4-130
DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 9,315,000 9,315,000
Account : Cost of Merchandise Sold Acct. No. : 5-110

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 SJ 1 206,000,000 696,750,000
31 GJ 1 6,900,000 689,850,000
Account : Utilities Expense Acct. No. : 6-110

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Office Supplies Expense Acct. No. : 6-120

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Doubtful Debts Expense Acct. No. : 6-131

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Spoilage Expense Acct. No. : 6-140

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Depreciation Expense Acct. No. : 6-151

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Insurance Expense Acct. No. : 6-160
DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Wages and Salaries Acct. No. : 6-180

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Advertising Expense Acct. No. : 6-190

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Others Operating Expense Acct. No. : 6-200

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 PCJ 1 4,084,850 12,334,850
Account : Interest Income Acct. No. : 8-110

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Freights Collected Acct. No. : 8-140

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Late Fees Collected Acct. No. : 8-150

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
Account : Interest Expenses Acct. No. : 9-110
POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
31CPJ 1 5,350,000 13,515,000
Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Expense Acct. No. : 9-145

POST. Balance
REF. DEBIT CREDIT
Dec 1Balance -
Account : Late Fees Expenses Acct. No. : 9-150

POST. Balance
REF. DEBIT CREDIT
Date Signature
Prepared by : ............ .....................

PT. PAPERINDO
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2014
(in Rp.)
Customer : BEST DENKI Code : CS-01

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 73,953,000 110,353,000
31 CRJ 1 36,400,000 73,953,000
Customer : ELEC SOLUTION Code : CS-02

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 139,887,000 180,237,000
31 CRJ 1 40,350,000 139,887,000
Customer : AGYS Code : CS-03

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 92,070,000 114,820,000
31 CRJ 1 22,750,000 92,070,000
31 GJ 1 10,246,500 81,823,500
Date Signature
....................
Preparedby : ............ .
PT. PAPERINDO
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2014
(in Rp.)
Supplier : PT. JAYATEKNO Code : SP-01

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 91,080,000 133,380,000
31 CPJ 1 42,300,000 91,080,000
31 GJ 1 23,100,000 67,980,000
Supplier : PT. INDOMAKMUR Code : SP-02

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 88,220,000 141,420,000
Supplier : PT. SEHATI Code : SP-03

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 56,210,000 96,710,000
31 CPJ 1 40,500,000 56,210,000
Date Signature
Preparedby : ............ .....................

PT. PAPERINDO
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2014
NO CUSTOMER DOC. NO. DATE TERMS BALANCE
CS-01 BEST DENKI 73,953,000

CS-02 ELEC SOLUTION 139,887,000
CS-03 AGYS 81,823,500
Total – Subsidiary Ledger 295,663,500

Balance – General Ledger 295,663,500
Difference -
Date Signature
Prepared by : ............ .....................
PT. PAPERINDO
ACCOUNTS PAYABLE SCHEDULE
December, 31 2014
NO SUPPLIER DOC. NO. DATE TERMS BALANCE

SP-01 PT. JAYATEKNO 67,980,000
SP-02 PT. INDOMAKMUR 141,420,000
SP-03 PT. SEHATI 56,210,000

Difference -
Date Signature
Prepared by : ............ .....................

PT. PAPERINDO
MERCHANDISE INVENTORY SCHEDULE
December, 31 2014
CODE PRODUCT QUANTITY COST/UNIT BALANCE

KS8900S Kozure Shredder 40 2,200,000 88,000,000
GBCP001 GBC Prostyle+ 20 2,500,000 50,000,000

Difference -
Date Signature
Prepared by : ............ .....................
PT. PAPERINDO
UNADJUSTED TRIAL BALANCE
DESEMBER, 31 2014
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 280,233,000 1
2 1-120 Petty Cash 4,331,500 2
3 1-130 Accounts Receivable 295,663,500 3
4 1-140 Allowance of Doubtful Debt 23,000,000 4
5 1-150 Merchandise Inventory 138,000,000 5
6 1-160 Office Supplies 25,600,000 6
7 1-170 Prepaid Insurance 44,000,000 7
8 1-190 VAT (Value Added Tax) Receivable - 8
9 1-191 VAT (Value Added Tax) In 19,310,000 9
10 1-192 Prepaid Income Tax Article 25 13,200,000 10
11 1-310 Land 650,000,000 11
12 1-320 Buildings 792,000,000 12
13 1-321 Acc. Depreciation – Buildings 194,700,000 13
14 1-330 Equipment 450,000,000 14
15 1-331 Acc. Depreciaton – Equipment 220,312,500 15
16 2-110 Accounts Payable 265,610,000 16
17 2-120 Accrued Expense - 17
18 2-130 VAT (Value Added Tax) Payable - 18
19 2-131 VAT (Value Added Tax) Out 26,878,500 19
20 2-132 Income Tax Article 21 Payable - 20
21 2-133 Income Tax Article 23 Payable - 21
22 2-134 Income Tax Article 25/29 Payable - 22
23 2-210 CIMB Bank, Loan 456,600,000 23
24 3-110 Stock Capital 675,000,000 24
25 3-130 Retained Earnings 680,548,750 25
26 4-110 Sales 1,328,655,000 26
27 4-120 Sales Discount 31,242,000 27
28 4-130 Sales Return and Allowance 9,315,000 28
29 5-110 Cost of Merchandise Sold 689,850,000 29
30 6-110 Utilities Expense 22,004,250 30
31 6-120 Office Supplies Expense 8,500,000 31
32 6-131 Doubtful Debts Expense 12,350,000 32
33 6-140 Spoilage Expense 5,575,000 33
34 6-151 Depreciation Expense 87,862,500 34
35 6-160 Insurance Expense 22,000,000 35
36 6-180 Wages and Salaries 218,350,000 36
37 6-190 Advertising Expense 28,450,000 37
38 6-200 Others Operating Expense 24,169,000 38
39 8-110 Interest Income 21,400,000 39
40 8-140 Freights Collected 6,750,000 40
41 8-150 Late Fees Collected 8,550,000 41
42 9-110 Interest Expenses 17,065,000 42
43 9-120 Bank Service Charges 10,365,000 43
44 9-140 Income Tax Article 4(2) Expense 5,814,000 44
45 9-145 Income Tax Expense - 45
46 9-150 Late Fees Expenses 2,755,000 46
TOTAL 3,908,004,750 3,908,004,750
PT. PAPERINDO
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2014
(in Rp.)
Page: __________
POST.
REF
1 DEC 31 M-21/31 Depreciation Expense 6-151 7,987,500 1
2 Acc. Depreciation – Buildings 1-321 3,300,000 2
3 Acc. Depreciaton – Equipment 1-331 4,687,500 3
4 (Pencatatan depresiasi Des. gedung dan peralatan ) 4
5 5
6 Utilities Expense 6-110 2,835,500 6

7 Accrued Expense 2-120 2,835,500 7
8 (Beban air, listrik, dan tel. yang masih harus dibayar) 8
9 9
10 Insurance Expense 6-160 2,750,000 10

11 Prepaid Insurance 1-170 2,750,000 11
12 (Asuransi jatuh tempo) 12
13 13
14 Office Supplies Expense 6-120 13,752,300 14

15 Office Supplies 1-160 13,752,300 15
16 (Beban perlengkapan kantor ) 16
17 17
18 Doubtful Debts Expense 6-131 13,286,550 18

19 Allowance of Doubtful Debt 1-140 13,286,550 19
20 (Penambahan cadangan piutang tak tertagih) ) 20
21 21
22 VAT (Value Added Tax) Out 2-131 26,878,500 22

23 VAT (Value Added Tax) In 1-191 19,310,000 23
24 VAT (Value Added Tax) Payable 2-130 7,568,500 24
25 (Menutup perkiraan VAT) 25
26 26
27 Prepaid Income Tax Article 25 1-192 2,330,000 27

28 Income Tax Article 25/29 Payable 2-134 2,330,000 28
29 (Uang muka PPh Ps 25 yang harus dibayar) 29
30 30
31 Cash in Bank 1-110 2,145,000 31

32 Bank Service Charges 9-120 125,000 32
33 Income Tax Article 4(2) Expense 9-140 385,000 33
34 Interest Income 8-110 2,655,000 34
35 (Pencatatan laporan bank rekonsiliasi) 35
36 36
37 Wages and Salaries 6-180 26,132,000 37

38 Income Tax Article 21 Payable 2-132 2,675,000 38
39 Accrued Expense 2-120 23,457,000 39
40 (Gaji dan upah yang masih harus dibayar) 40
41 41
42 TOTAL 98,607,350 98,607,350 42

: ........... ....................
DEBIT CREDIT Prepared by . .
: ........... ....................
6-151 6,218,750 1-321 3,250,000 Posted by . .
6-110 2,135,650 1-331 2,968,750
6-160 2,000,000 2-120 2,135,650
6-120 8,455,000 1-170 2,000,000
6-131 11,606,850 1-160 8,455,000
2-131 30,095,000 1-140 11,606,850
1-192 2,100,000 1-191 20,360,000
1-110 1,865,000 2-130 9,735,000
9-120 165,000 2-134 2,100,000
9-140 420,000 8-110 2,450,000
6-180 10,355,000 2-132 1,525,000
2-120 8,830,000
TOTAL 75,416,250 TOTAL 75,416,250
PT. PAPERINDO
WORKINGSHEET
December, 31 2014
(in Rp.)
TRIALBALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOMESTATEMENT STATEMENT of FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 280,233,000 - 2,145,000 282,378,000 282,378,000 1
2 1-120 Petty Cash 4,331,500 - 4,331,500 4,331,500 2
3 1-130 Accounts Receivable 295,663,500 - 295,663,500 295,663,500 3
4 1-140 Allowance of Doubtful Debt - 23,000,000 13,286,550 36,286,550 36,286,550 4
5 1-150 Merchandise Inventory 138,000,000 - 138,000,000 138,000,000 5
6 1-160 Office Supplies 25,600,000 - 13,752,300 11,847,700 11,847,700 6
7 1-170 Prepaid Insurance 44,000,000 - 2,750,000 41,250,000 41,250,000 7
8 1-190 VAT (Value Added Tax) Receivable - - - - 8
9 1-191 VAT (Value Added Tax) In 19,310,000 - 19,310,000 - - 9
10
1-192 Prepaid Income Tax Article 25 13,200,000 - 2,330,000 15,530,000 15,530,000 10
11
1-310 Land 650,000,000 - 650,000,000 650,000,000 11
12 12
1-320 Buildings 792,000,000 - 792,000,000 792,000,000
13 13
1-321 Acc. Depreciation – Buildings - 194,700,000 3,300,000 198,000,000 198,000,000
14 14
1-330 Equipment 450,000,000 - 450,000,000 450,000,000
15 15
1-331 Acc. Depreciaton – Equipment - 220,312,500 4,687,500 225,000,000 225,000,000
16 16
2-110 Accounts Payable - 265,610,000 265,610,000 265,610,000
17 17
2-120 Accrued Expense - - 26,292,500 26,292,500 26,292,500
18 18
2-130 VAT (Value Added Tax) Payable - - 7,568,500 7,568,500 7,568,500
19 19
2-131 VAT (Value Added Tax) Out - 26,878,500 26,878,500 - -
20 20
2-132 Income Tax Article 21 Payable - - 2,675,000 2,675,000 2,675,000
21 21
22
2-133 Income Tax Article 23 Payable - - - -
22
23
2-134 Income Tax Article 25/29 Payable - - 2,330,000 2,330,000 2,330,000
23
24
2-210 CIMB Bank, Loan - 456,600,000 456,600,000 456,600,000 24
25
3-110 Stock Capital - 675,000,000 675,000,000 675,000,000 25
3-130 Retained Earnings - 680,548,750 680,548,750 680,548,750

26 4-110 Sales - 1,328,655,000 1,328,655,000 1,328,655,000 26
27 4-120 Sales Discount 31,242,000 - 31,242,000 31,242,000 27
28 4-130 Sales Return and Allowance 9,315,000 - 9,315,000 9,315,000 28
29 5-110 Cost of Merchandise Sold 689,850,000 - 689,850,000 689,850,000 29
30 6-110 Utilities Expense 22,004,250 - 2,835,500 24,839,750 24,839,750 30
31 6-120 Office Supplies Expense 8,500,000 - 13,752,300 22,252,300 22,252,300 31
32 6-131 Doubtful Debts Expense 12,350,000 - 13,286,550 25,636,550 25,636,550 32
33 6-140 Spoilage Expense 5,575,000 - 5,575,000 5,575,000 33
34 6-151 Depreciation Expense 87,862,500 - 7,987,500 95,850,000 95,850,000 34
35 6-160 Insurance Expense 22,000,000 - 2,750,000 24,750,000 24,750,000 35
36 6-180 Wages and Salaries 218,350,000 - 26,132,000 244,482,000 244,482,000 36
37 6-190 Advertising Expense 28,450,000 - 28,450,000 28,450,000 37
38 6-200 Others Operating Expense 24,169,000 - 24,169,000 24,169,000 38
39 8-110 Interest Income - 21,400,000 2,655,000 24,055,000 24,055,000 39
40 8-140 Freights Collected - 6,750,000 6,750,000 6,750,000 40
41 8-150 Late Fees Collected - 8,550,000 8,550,000 8,550,000 41
42 9-110 Interest Expenses 17,065,000 - 17,065,000 17,065,000 42
43 9-120 Bank Service Charges 10,365,000 - 125,000 10,490,000 10,490,000 43
44 9-140 Income Tax Article 4(2) Expense 5,814,000 - 385,000 6,199,000 6,199,000 44
45 9-145 Income Tax Expense - - - - 45
46 9-150 Late Fees Expenses 2,755,000 - 2,755,000 2,755,000 46
47 47
48 Net Income 105,089,400 105,089,400 48

49 TOTAL 3,908,004,750 3,908,004,750 98,607,350 98,607,350 3,943,921,300 3,943,921,300 1,368,010,000 1,368,010,000 2,681,000,700 2,681,000,700 49
1 PT. PAPERINDO 1
2 BANK RECONCILIATION - BANK CIMB 2
3 Desember, 31 2014 3
4 (in Rp.) 4
5 5
6 Cash balance per bank statement 282,378,000 6
7 7
8 Cash balance per books 280,233,000 8
9 Add : Interest Income 2,655,000 9
10 Less: Bank Service Charges 125,000 10
11 Income Tax Article 4(2) Expense 385,000 11
12 (510,000) 12
13 Adjusted cash balance per books 282,378,000 13
14 14
Date Signature
: ............ ...................
Preparedby ..
PT. PAPERINDO
INCOME STATEMENT
For the Year Ended December , 31 2014
(in Rp.)
1 REVENUES 1
2 Sales 1,328,655,000 2
3 Less : Sales Discount (31,242,000) 3
4 Sales Return & Allowances (9,315,000) 4
5 Net Sales 1,288,098,000 5
6 6
7 Less : Cost of Merchandise Sold (689,850,000) 7
8 Gross Profit 598,248,000 8
9 OPERATING EXPENSE 9
10 Utilities Expense 24,839,750 10
11 Office Supplies Expense 22,252,300 11
12 Doubtful Debts Expense 25,636,550 12
13 Spoilage Expense 5,575,000 13
14 Depreciation Expense 95,850,000 14
15 Insurance Expense 24,750,000 15
16 Wages and Salaries 244,482,000 16
17 Advertising Expense 28,450,000 17
18 Others Operating Expense 24,169,000 18
19 Total Operating Expense (496,004,600) 19
20 Operating Profit 102,243,400 20
21 OTHER REVENUES / GAINS 21
22 Interest Income 24,055,000 22
23 Freight Collected 6,750,000 23
24 Late Fees Collected 8,550,000 24
25 Total Other Revenues/Gains 39,355,000 25
26 26
27 OTHER EXPENSE / LOSSES 27
28 Interest Expenses 17,065,000 28
29 Bank Service Charges 10,490,000 29
30 Income Tax Article 4 (2) Expense 6,199,000 30
31 Income Tax Expense - 31
32 Late Fees Expense 2,755,000 32
33 (36,509,000) 33
34 Net Income 105,089,400 34
Date Signature
Prepared by : ............ .....................

PT. PAPERINDO
RETAINED EARNINGS STATEMENT
(in Rp.)
1 Retained Earnings, Januari 1, 2014 680,548,750 1

2 Net Income, 2014 105,089,400 2
3 Retained Earnings, December 31, 2014 785,638,150 3
Date Signature
Preparedby : ............ .....................

PT. PAPERINDO
STATEMENT OF FINANCIAL POSITION
Per December, 31 2014
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 282,378,000 Accounts Payable 265,610,000 3
4 Petty Cash 4,331,500 Accrued Expense 26,292,500 4
5 Accounts Receivable 295,663,500 VAT (Value Added Tax) Payable 7,568,500 5
6 Allowance of Doubtful Debt (36,286,550) 259,376,950 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 138,000,000 Income Tax Article 21 Payable 2,675,000 7
8 Office Supplies 11,847,700 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 41,250,000 Income Tax Article 25/29 Payable 2,330,000 9
10 VAT (Value Added Tax) Receivable - 10
11 VAT (Value Added Tax) In - 11
12 Prepaid Income Tax Article 25 15,530,000 12
13 TOTAL CURRENT ASSET 752,714,150 TOTAL CURRENT LIABILITIES 304,476,000 13
14 FIXED ASSETS LONG TERM LIABILITY 14
15 Land 650,000,000 CIMB Bank, Loan 456,600,000 15
16 Buildings 792,000,000 TOTAL LIABILITIY 761,076,000 16
17 Acc. Depreciation – Buildings (198,000,000) 594,000,000 17
18 Equipment 450,000,000 OWNER'S EQUITY 18
19 Acc. Depreciaton – Equipment (225,000,000) 225,000,000 Retained Earnings 785,638,150 19
20 Capital Stock 675,000,000 20
21 TOTAL FIXED ASSETS 1,469,000,000 TOTAL OWNER'S EQUITY 1,460,638,150 21
22 TOTAL ASSET 2,221,714,150 TOTAL LIABILTIES & OWNER'S EQUITY 2,221,714,150 22
Date Signature
Preparedby : ............ .....................

PT. PAPERINDO
CASH FLOW STATEMENT
(in Rp.)
1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 From customers 98,408,000 3
4 Interest Income 2,270,000 4
5 Cash Receipts from Operating Activities 100,678,000 5
6 6
7 Cash payments: 7
8 To suppliers (82,800,000) 8
9 Accrued Expenses (22,375,000) 9
10 Income Tax Article 21 Payable (1,870,000) 10
11 VAT (Value Added Tax) Payable (29,450,000) 11
12 Income Tax Article 25/29 Payable (1,530,000) 12
13 Other Operating expense (5,414,000) 13
14 Utilities Expense (2,754,500) 14
15 Interest Expense (4,250,000) 15
16 Bank Service Charges (125,000) 16
17 Cash Payments from Operating Activities (150,568,500) 17
18 Net cash provided by operating activities (49,890,500) 18
19 19
20 CASH FLOW FROM INVESTING ACTIVITIES 20
21 CASH FLOW FROM FINANCING ACTIVITIES 21
22 Payment of CIMB Loan (13,400,000) 22
23 Net increase/decrease in cash (63,290,500) 23
24 24
25 Cash at November, 30, 2014 25
26 Cash in Bank 337,500,000 26
27 Petty Cash 12,500,000 27
28 Cash at November 30, 2014 350,000,000 28
29 Cash at December 31, 2014 286,709,500 29
30 Cash in Bank 282,378,000 30
31 Petty Cash 4,331,500 31
32 Cash at December 31, 2014 286,709,500 32
Date Signature
Prepared by : ............ .....................

PT. PAPERINDO
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2014
(in Rp.)
Page: GJ 01
POST.
REF
1 DEC 31 Sales 4-110 1,328,655,000 1
2 Interest Income 8-110 24,055,000 2
3 Freights Collected 8-140 6,750,000 3
4 Late Fees Collected 8-150 8,550,000 4
5 Sales Discount 4-120 31,242,000 5
6 Sales Return and Allowance 4-130 9,315,000 6
7 Income Summary 1,327,453,000 7
8 (Menutup akun pendapatan) 8
9 9
10 Income Summary 1,222,363,600 10

11 Cost of Merchandise Sold 5-110 689,850,000 11
12 Utilities Expense 6-110 24,839,750 12
13 Office Supplies Expense 6-120 22,252,300 13
14 Doubtful Debts Expense 6-131 25,636,550 14
15 Spoilage Expense 6-140 5,575,000 15
16 Depreciation Expense 6-151 95,850,000 16
17 Insurance Expense 6-160 24,750,000 17
18 Wages and Salaries 6-180 244,482,000 18
19 Advertising Expense 6-190 28,450,000 19
20 Others Operating Expense 6-200 24,169,000 20
21 Interest Expenses 9-110 17,065,000 21
22 Bank Service Charges 9-120 10,490,000 22
23 Income Tax Article 4(2) Expense 9-140 6,199,000 23
24 Late Fees Expenses 9-130 2,755,000 24
25 (Menutup akun beban) 25
26 26
27 Income Summary 105,089,400 27

28 Retained Earnings 105,089,400 28
29 (Menutup net income 2014) 29
30 30
31 TOTAL 2,695,463,000 2,695,463,000 31

DEBIT CREDIT Prepared by : ............ .....................
Posted by : ............ .....................
Total Total

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PT.

Date Signature RECAPITULATION

: ........... 1-150 214,100,000 2-110 235,510,000

Total 235,510,000 Total 235,510,000

Date Signature RECAPITULATION

: ........... 1-130 305,910,000 4-110 278,100,000

TOTAL 511,910,000 TOTAL 511,910,000

1 DEC 1 BKM-12-01 BEST DENKI 35,308,000 4-120 1,092,000 36,400,000 1

Date Signature RECAPITULATION

TOTAL 99,500,000 TOTAL 99,500,000

7 30 BKK 12-05 Angsuran pinjaman 2-210 13,400,000 17,650,000 7

Date Signature RECAPITULATION

TOTAL 155,675,000 TOTAL 155,675,000

Date Signature RECAPITULATION

Posted by : ............ ................... 2-120 2,754,500 1-120 8,168,500

2 VAT (Value Added Tax) In 2,100,000 2

3 Merchandise Inventory 21,000,000 3

4 (Retur pembelian ke PT. JAYATEKNO) 4

6 30 NK-12/01 VAT (Value Added Tax) Out 931,500 6

7 Sales Return and Allowance 9,315,000 7

RECAPITULATION Date Signature

TOTAL 40,246,500 TOTAL 40,246,500

Post Purchased Sold Balance

Prepared by : ............ .....................

Post Purchased Sold Balance

Account : Cash in Bank Acct. No. : 1-110

Account : Petty Cash Acct. No. : 1-120

Account : Accounts Receivable Acct. No. : 1-130

Account : Allowance of Doubtful Debt Acct. No. : 1-140

Account : Merchandise Inventory Acct. No. : 1-150

Account : Prepaid Insurance Acct. No. : 1-170

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Account : VAT (Value Added Tax) In Acct. No. : 1-191

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Account : Land Acct. No. : 1-310

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

Account : Equipment Acct. No. : 1-330

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Account : Accounts Payable Acct. No. : 2-110

Account : Accrued Expense Acct. No. : 2-120

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Account : Income Tax Article 23 Payable Acct. No. : 2-133

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

Account : CIMB Bank, Loan Acct. No. : 2-210

Account : Stock Capital Acct. No. : 3-110

Account : Retained Earnings Acct. No. : 3-130

Account : Sales Acct. No. : 4-110

Account : Sales Discount Acct. No. : 4-120

Account : Cost of Merchandise Sold Acct. No. : 5-110

Account : Utilities Expense Acct. No. : 6-110

Account : Office Supplies Expense Acct. No. : 6-120

Account : Doubtful Debts Expense Acct. No. : 6-131

Account : Spoilage Expense Acct. No. : 6-140

Account : Depreciation Expense Acct. No. : 6-151

Account : Wages and Salaries Acct. No. : 6-180

Account : Advertising Expense Acct. No. : 6-190

Account : Others Operating Expense Acct. No. : 6-200

Account : Interest Income Acct. No. : 8-110

Account : Freights Collected Acct. No. : 8-140

Account : Late Fees Collected Acct. No. : 8-150

Account : Bank Service Charges Acct. No. : 9-120

Account : Income Tax Article 4(2) Expense Acct. No. : 9-140