TANGGAL NO.

BUKTI KETERANGAN POS REF

DES 4 BKM-12-01 CV. ROSELY NO F-GS-8/11

10 BKM-12-02 PT SINAR JAYA NO F-GD-30/11
10 BKM-12-03 PT KIRANA ARTA
18 BKM-12-04 CV MAJU
23 BKM-12-05 PT KIRANA ARTA
23 BKM-12-06 JUAL KENDARAAN

28 BKM-12-07 PT SINAR RAYA

TANGGAL NO. BUKTI KETERANGAN NO. CEK

Des 1 BKK 12-01 Bayar Gaji nov C2561

3 BKK 12-02 bayar sewa C2562
7 BKK 12-03 bayar utang PT Waskita C2563
9 BKK 12-04 bank bima C2564

11 BKK 12-05 byar PT GIGIH C2565

15 BKK 12-06 BELI KENDARAAN C2566
18 BKK 12-07 bayar pt sofia C2567
21 BKK 12-08 BAYAR BANK JATENG C2568

23 BKK 12-09 KAS KECIL

 PT. Aldenio
JURNAL KAS KECIL
BULAN DESEMBER 2016

TANGGAL NO BUKTI KETERANGAN POS REFF

DES 1 VKK-12-01 Pembayaran konsumsi

4 VKK-12/02 pembayaran iklan
8 VKK-12/03 pembayaran list,air, telp NOV
9 VKK-12/04 pembelian rt kantor
14 VKK-12/05 PEMBELIAN ALAT TULIS
17 VKK-12/06 PEMBELIAAN KONSUMSI
21 VKK-12/07 IURAN KEAMANAN
21 VKK-12/08 PERJALANAN DINAS
29 VKK-12/09 RT KANTOR
30 VKK-12/10 PEMBELIAN KONSUMSI
 PT. ALDENIO
JURNAL PENERIMAAN KAS
Bulan : Desember 2016

DEBET
OTHERS
CASH IN BANK SALES DISCOUNT
NAMA AKUN NO AKUN
(1-1100) (4-1200)
Rp 315,870,000
Rp 337,385,400 Rp 10,434,600
Rp 40,780,000
Rp 363,770,000
Rp 6,300,000
Rp 150,000,000 Acc Depr Vehicles (1-3301)
Gain (Loss) on sales Of Fixed
Assets (8-1700)
Rp 200,000,000

Rp 1,414,105,400 Rp 10,434,600
Rp 1,553,540,000

PT. ALDENIO
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET
ACCOUNT OTHERS
POS REFF
PAYABLE ACCOUNT NAME Account Number
(2-1100)
Accrued Expense (2-1200)
sewa dibayar dimuka (1-1800)
Rp 272,360,000
Income Taxes Payable (21) (2-1302)
Income Taxes Payable 25/29 (2-1304)
vat out (2-1300)
Rp 281,040,000
Vehicles (1-3300)
Rp 326,775,000
Bank Jateng Loan (2-2100)
Interest Expense (8-2100)
PETTY CASH (1-1200)

Rp 880,175,000
Rp 1,252,657,508
 PT. Aldenio
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
PETTY CASH
ACCOUNT NAME Account Number Amount
(1-1200)
Other Operating Expense (6-2000) Rp 585,000 Rp 585,000
Advertising Expense (6-1900) Rp 900,000 Rp 900,000
Accrued Expense (2-1200) Rp 3,660,000 Rp 3,660,000
Other Operating Expense (6-2000) Rp 875,000 Rp 875,000
Office Supplies (1-1600) Rp 600,000 Rp 600,000
Other Operating Expense (6-2000) Rp 356,700 Rp 356,700
Other Operating Expense (6-2000) Rp 250,000 Rp 250,000
Other Operating Expense (6-2000) Rp 1,350,000 Rp 1,350,000
Other Operating Expense (6-2000) Rp 198,500 Rp 198,500
Other Operating Expense (6-2000) Rp 356,000 Rp 356,000

Rp 9,131,200 Rp 9,131,200
 CREDIT
OTHERS
ACCOUNT
JUMLAH RECEIVABLE NAMA AKUN NO AKUN JUMLAH
(1-1300)
Rp 315,870,000
Rp 347,820,000
Deviden Income (8-1600) Rp 40,780,000
Rp 363,770,000
Deviden Income (8-1600) Rp 6,300,000
Rp 104,625,000 Vehicles (1-3300) Rp 279,000,000
Rp 24,375,000
Rp 200,000,000

Rp 129,000,000 Rp 1,227,460,000 Rp 326,080,000

1,553,540,000 Rp 1,553,540,000

CREDIT
MERCHANDISE
PPN Income (VAT IN) CASH IN BANK
Amount INVENTORY
(1-1500) (1-1900) (1-1100)
Rp 48,960,000 Rp 48,960,000
Rp 168,000,000 Rp 168,000,000
Rp 5,447,200 Rp 266,912,800
Rp 1,849,000 Rp 78,904,000 Rp 35,936,600
Rp 9,875,600
Rp 103,116,000
Rp 281,040,000
Rp 18,250,000 Rp 18,250,000
Rp 326,775,000
Rp 11,875,400 Rp 13,855,208
Rp 1,979,808
Rp 8,576,700 Rp 8,576,700

Rp 372,482,508 Rp 5,447,200 Rp 78,904,000 Rp 1,168,306,308

1,252,657,508 Rp 1,252,657,508
 REKAPITULASI

JURNAL PENERIMAAN KAS

NO AKUN DEBET NO AKUN CREDIT
(1-1100) Rp 1,414,105,400 (1-1300) Rp 1,227,460,000
(4-1200) Rp 10,434,600 (8-1600) Rp 47,080,000
(1-3301) Rp 104,625,000 (1-3300) Rp 279,000,000
(8-1700) Rp 24,375,000
Rp 1,553,540,000 Rp 1,553,540,000

JURNAL PENGELUARAN KAS

NO AKUN DEBET NO AKUN CREDIT
(2-1100) Rp 880,175,000 (1-1500) Rp 5,447,200
(2-1200) Rp 48,960,000 (1-1900) Rp 78,904,000
(1-1800) Rp 168,000,000 (1-1100) Rp 1,168,306,308
(2-1302) Rp 1,849,000
(2-1304) Rp 9,875,600
(2-1300) Rp 103,116,000
(1-3300) Rp 18,250,000
(2-2100) Rp 11,875,400
(8-2100) Rp 1,979,808
(1-1200) Rp 8,576,700
Rp 1,252,657,508 Rp 1,252,657,508

JURNAL KAS KECIL

NO AKUN DEBET NO AKUN CREDIT
(6-2000) Rp 3,971,200 (1-1200) Rp 9,131,200
(6-1900) Rp 900,000
(2-1200) Rp 3,660,000
(1-1600) Rp 600,000
Rp 9,131,200 Rp 9,131,200
 PT. ALDENIO
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET

TANGGAL NO. FAKTUR KETERANGAN POS REF FREIGHT PAID

DES 4 F-RU-02/12 PT. SOFIA

16 F-PS-16/12 pt. gigih
22 F-AR-22/12 pt wasika
30 F-MA-30/12 PT. SOFIA

Rp

PT. ALDENIO
JURNAL PENJUALA
BULAN DESEMBER 2

DEBET

TANGGAL NO. FAKTUR KETERANGAN Termin

ACCOUNTS
RECEIVABLE
(1-1300)
DES 2 F-GS-02/12 CV. ROSELY 3/10, n/30 Rp 608,740,000
12 F-GS-12/12 CV MAJU 3/10, n/30 Rp 636,944,000
21 F-GS-21/12 PT SINAR JAYA 3/10, n/30 Rp 575,113,000
28 F-GS-28/12 CV ROSELY 3/10, n/30 Rp 613,030,000

Rp 2,433,827,000
Rp 4,237,243,0
ALDENIO
PEMBELIAN
esember 2016

DEBET CREDIT

PPN Income (VAT IN) MERCHANDISE ACCOUNTS PAYABLE

INVENTORY
(1-1900) (1-1500) (2-1100)
Rp 46,411,200 Rp 464,112,000 Rp 510,523,200
Rp 47,678,400 Rp 476,784,000 Rp 524,462,400
Rp 43,357,600 Rp 433,576,000 Rp 476,933,600
Rp 56,249,600 Rp 562,496,000 Rp 618,745,600

Rp 193,696,800 Rp 1,936,968,000 Rp 2,130,664,800

2,130,664,800 Rp 2,130,664,800

PT. ALDENIO
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT

PPN Outcome (VAT

HPP SALES FREIGHT COLLECTED
OUT)
(5-1100) (4-1100) (2-1300)
Rp 449,140,000 Rp 553,400,000 Rp 55,340,000
Rp 445,588,000 Rp 579,040,000 Rp 57,904,000
Rp 418,264,000 Rp 522,830,000 Rp 52,283,000
Rp 490,424,000 Rp 557,300,000 Rp 55,730,000

Rp 1,803,416,000 Rp 2,212,570,000 Rp 221,257,000

4,237,243,000 Rp 4,237,243,000
 REKAPITULASI

JURNAL PEMBELIAN
NO AKUN DEBET NO AKUN CREDIT
(1-1900) Rp 193,696,800 (2-1100) Rp 2,130,664,800

(1-1500) Rp 1,936,968,000
Rp 2,130,664,800 Rp 2,130,664,800

JURNAL PENJUALAN
NO AKUN DEBET NO AKUN CREDIT
(1-1300) Rp 2,433,827,000 (4-1100) Rp 2,212,570,000
(5-1100) Rp 1,803,416,000 (2-1300) Rp 221,257,000
(1-1500) Rp 1,803,416,000
Rp 4,237,243,000 Rp 4,237,243,000

MERCHANDISE
INVENTORY
(1-1500)
Rp 449,140,000
Rp 445,588,000
Rp 418,264,000
Rp 490,424,000

Rp 1,803,416,000
4,237,243,000
 PT. ALDENIO
JURNAL UMUM
BULAN DESEMBER 2016

TANGGAL NO. BUKTI KETERANGAN POS REF DEBET

DES 3 NK-GS-12-01 Sales return (4-1300) Rp 37,600,000
PPN Outcome / VAT OUT (2-1300) Rp 3,760,000
Account receivable (1-1300)
Merchandise Inventory (1-1500) Rp 30,120,000
Cost of Merchansiae Sold (5-1100)
17 NK-PS-17-12 Account payable (2-1100) Rp 28,943,200
Merchandise Inventory (1-1500)
PPN Income / VAT IN (1-1900)
28 /12-01 Devidend (3-1200) Rp 315,000,000
Devidend Payable (2-1305)

Rp 415,423,200
 REKAPITULASI

CREDIT JURNAL UMUM

NO AKUN DEBET NO AKUN CREDIT
(4-1300) Rp 37,600,000 (1-1300) Rp 41,360,000
Rp 41,360,000 (2-1300) Rp 3,760,000 (5-1100) Rp 30,120,000
(1-1500) Rp 30,120,000 (1-1500) Rp 26,312,000
Rp 30,120,000 (2-1100) Rp 28,943,200 (1-1900) Rp 2,631,200
(3-1200) Rp 315,000,000 (2-1305) Rp 315,000,000
Rp 26,312,000 Rp 415,423,200 Rp 415,423,200
Rp 2,631,200

Rp 315,000,000

Rp 415,423,200
 KARTU PERSEDIAAN DESEMBE
NOMOR ITEM : SM-001 NAMA BARANG

MASUK
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH

DES 1 SALDO AWAL

2 CV ROSELY
3 CV ROSELY
4 PT SOFIA 10 Rp 18,656,000 Rp 186,560,000

12 CV MAJU

16 PT GIGIH 13 Rp 18,656,000 Rp 242,528,000

21 PT SINAR RAYA
22 PT WASIKA 9 Rp 18,656,000 Rp 167,904,000
28 CV ROSELY
30 PT SOFIA 14 Rp 18,656,000 Rp 261,184,000

KARTU PERSEDIAAN BULAN DESEM

NOMOR ITEM : SM-002 NAMA BARANG

MASUK
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH

DES 1 SALDO AWAL

2 CV ROSELY
3 CV ROSELY
4 PT SOFIA 11 Rp 14,432,000 Rp 158,752,000

12 CV MAJU

16 PT GIGIH 8 Rp 14,432,000 Rp 115,456,000

17 PT GIGIH -1 Rp 14,432,000 -Rp 14,432,000
21 PT SINAR RAYA
22 PT WASIKA 11 Rp 14,432,000 Rp 158,752,000
28 CV ROSELY
30 PT SOFIA 11 Rp 14,432,000 Rp 158,752,000

KARTU PERSEDIAAN DESEMBE

NOMOR ITEM : SM-003 NAMA BARANG
 MASUK
TANGGAL NO BUKTI KETERANGAN
UNIT HARGA SATUAN JUMLAH

DES 1 SALDO AWAL

2 CV ROSELY
4 PT SOFIA 10 Rp 11,880,000 Rp 118,800,000

12 CV MAJU

16 PT GIGIH 10 Rp 11,880,000 Rp 118,800,000

17 PT GIGIH -1 Rp 11,880,000 -Rp 11,880,000
21 PT SINAR RAYA
22 PT WASIKA 9 Rp 11,880,000 Rp 106,920,000
28 CV ROSELY
30 PT SOFIA 12 Rp 11,880,000 Rp 142,560,000
ERSEDIAAN DESEMBER 2016
-001 NAMA BARANG : AC SAMSUNG 1

KELUAR SALDO
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH

17 Rp 16,970,000 Rp 288,490,000
12 Rp 16,970,000 Rp 203,640,000 5 Rp 16,970,000 Rp 84,850,000
-1 Rp 16,970,000 Rp 16,970,000 6 Rp 16,970,000 Rp 101,820,000
6 Rp 16,970,000 Rp 101,820,000
10 Rp 18,656,000 Rp 186,560,000
6 Rp 16,970,000 Rp 101,820,000 4 Rp 18,656,000 Rp 74,624,000
6 Rp 18,656,000 Rp 111,936,000
17 Rp 18,656,000 Rp 317,152,000
11 Rp 18,656,000 Rp 205,216,000 6 Rp 18,656,000 Rp 111,936,000
15 Rp 18,656,000 Rp 279,840,000
10 Rp 18,656,000 Rp 186,560,000 5 Rp 18,656,000 Rp 93,280,000
19 Rp 18,656,000 Rp 354,464,000

EDIAAN BULAN DESEMBER 2016

-002 NAMA BARANG : AC SAMSUNG 2

KELUAR SALDO
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH

13 Rp 13,150,000 Rp 170,950,000
10 Rp 13,150,000 Rp 131,500,000 3 Rp 13,150,000 Rp 39,450,000
-1 Rp 13,150,000 Rp 13,150,000 4 Rp 13,150,000 Rp 52,600,000
4 Rp 13,150,000 Rp 52,600,000
11 Rp 14,432,000 Rp 158,752,000
4 Rp 13,150,000 Rp 52,600,000 5 Rp 14,432,000 Rp 72,160,000
6 Rp 14,432,000 Rp 86,592,000
13 Rp 14,432,000 Rp 187,616,000
12 Rp 14,432,000 Rp 173,184,000
9 Rp 14,432,000 Rp 129,888,000 3 Rp 14,432,000 Rp 43,296,000
14 Rp 14,432,000 Rp 202,048,000
12 Rp 14,432,000 Rp 173,184,000 2 Rp 14,432,000 Rp 28,864,000
13 Rp 14,432,000 Rp 187,616,000

ERSEDIAAN DESEMBER 2016

-003 NAMA BARANG : AC SAMSUNG 3
 KELUAR SALDO
UNIT HARGA SATUAN JUMLAH UNIT HARGA SATUAN JUMLAH

15 Rp 11,400,000 Rp 171,000,000
10 Rp 11,400,000 Rp 114,000,000 5 Rp 11,400,000 Rp 57,000,000
5 Rp 11,400,000 Rp 57,000,000
10 Rp 11,880,000 Rp 118,800,000
5 Rp 11,400,000 Rp 57,000,000 7 Rp 11,880,000 Rp 83,160,000
3 Rp 11,880,000 Rp 35,640,000
17 Rp 11,880,000 Rp 201,960,000
16 Rp 11,880,000 Rp 190,080,000
7 Rp 11,880,000 Rp 83,160,000 9 Rp 11,880,000 Rp 106,920,000
18 Rp 11,880,000 Rp 213,840,000
11 Rp 11,880,000 Rp 130,680,000 7 Rp 11,880,000 Rp 83,160,000
19 Rp 11,880,000 Rp 225,720,000
Rp 449,140,000
Rp 30,120,000
Rp 445,588,000
Rp 418,264,000
Rp 490,424,000
 REKAPITULASI
JURNAL PENERIMAAN KAS JURNAL PE
NO AKUN DEBET NO AKUN CREDIT NO AKUN
(1-1100) Rp 1,414,105,400 (1-1300) Rp 1,227,460,000 (1-1900)
(4-1200) Rp 10,434,600 (8-1600) Rp 47,080,000 (1-1500)
(1-3301) Rp 104,625,000 (1-3300) Rp 279,000,000
(8-1700) Rp 24,375,000
Rp 1,553,540,000 Rp 1,553,540,000 JURNAL PE
NO AKUN
JURNAL PENGELUARAN KAS (1-1300)
NO AKUN DEBET NO AKUN CREDIT (5-1100)
(2-1100) Rp 880,175,000 (1-1500) Rp 5,447,200
(2-1200) Rp 48,960,000 (1-1900) Rp 78,904,000
(1-1800) Rp 168,000,000 (1-1100) Rp 1,168,306,308
(2-1302) Rp 1,849,000 JURNAL U
(2-1304) Rp 9,875,600 NO AKUN
(2-1300) Rp 103,116,000 (4-1300)
(1-3300) Rp 18,250,000 (2-1300)
(2-2100) Rp 11,875,400 (1-1500)
(8-2100) Rp 1,979,808 (2-1100)
(1-1200) Rp 8,576,700 (3-1200)
Rp 1,252,657,508 Rp 1,252,657,508

JURNAL KAS KECIL AJP

NO AKUN DEBET NO AKUN CREDIT NO AKUN
(6-2000) Rp 3,971,200 (1-1200) Rp 9,131,200 (6-2000)
(6-1900) Rp 900,000 (8-2200)
(2-1200) Rp 3,660,000 (9-1400)
(1-1600) Rp 600,000 (1-1300)
Rp 9,131,200 Rp 9,131,200 (6-1300)
(6-1500)
(6-1200)
(6-1100)
(6-1600)
(6-1700)
(1-1902)
(9-1450)
(6-1800)
ASI
JURNAL PEMBELIAN
DEBET NO AKUN CREDIT
Rp 193,696,800 (2-1100) Rp 2,130,664,800
Rp 1,936,968,000
Rp 2,130,664,800 Rp 2,130,664,800

JURNAL PENJUALAN
DEBET NO AKUN CREDIT
Rp 2,433,827,000 (4-1100) Rp 2,212,570,000
Rp 1,803,416,000 (2-1300) Rp 221,257,000
(1-1500) Rp 1,803,416,000
Rp 4,237,243,000 Rp 4,237,243,000

JURNAL UMUM
DEBET NO AKUN CREDIT
Rp 37,600,000 (1-1300) Rp 41,360,000
Rp 3,760,000 (5-1100) Rp 30,120,000
Rp 30,120,000 (1-1500) Rp 26,312,000
Rp 28,943,200 (1-1900) Rp 2,631,200
Rp 315,000,000 (2-1305) Rp 315,000,000
Rp 415,423,200 Rp 415,423,200

AJP
DEBET NO AKUN CREDIT
Rp 27,700 (1-1200) Rp 27,700
Rp 196,800 (8-1100) Rp 2,749,280
Rp 137,464 (1-1100) Rp 197,584,984
Rp 200,000,000 (1-1400) Rp 16,293,500
Rp 16,293,500 (1-3201) Rp 3,125,000
Rp 4,600,104 (1-3301) Rp 190,104
Rp 9,262,500 (1-3401) Rp 1,285,000
Rp 3,576,700 (1-1600) Rp 9,262,500
Rp 3,120,000 (2-1200) Rp 40,556,700
Rp 6,500,000 (1-1700) Rp 3,120,000
Rp 9,875,600 (1-1800) Rp 6,500,000
Rp 194,115,000 (2-1304) Rp 85,483,400
Rp 38,829,000 (1-1902) Rp 118,507,200
(2-1302) Rp 1,849,000
Rp 486,534,368 Rp 486,534,368
 PT. ALDENIO
BUKU BESAR
Bulan : Desember 2016

Cash In Bank

Tanggal Keterangan Ref Debit Kredit

JK penerimaan kas Rp 1,414,105,400

JK pengeluaran kas Rp 1,168,306,308

Petty Cash
Tanggal Keterangan Ref Debit Kredit

JK pengeluaran kas Rp 8,576,700

J kas kecil Rp 9,131,200

Account Receivable

Tanggal Keterangan Ref Debit Kredit

JK penerimaan kas Rp 1,227,460,000

J.penjualan Rp 2,433,827,000
J. umum Rp 41,360,000

Merchandise Inventory

Tanggal Keterangan Ref Debit Kredit

JK pengeluaran kas Rp 5,447,200

JK. Pembelian Rp 1,936,968,000
J.penjualan Rp 1,803,416,000
J. umum Rp 30,120,000 Rp 26,312,000

Office Supplies

Tanggal Keterangan Ref Debit Kredit

J. Kas Kecil Rp 600,000

Prepaid Rent

Tanggal Keterangan Ref Debit Kredit

JK pengeluaran kas Rp 168,000,000

 PT. A
BUKU
Bulan : De

(1-1100) VAT In
Saldo
Tanggal Keterangan
Debit Kredit
Rp 1,414,105,400 JK pengeluaran kas
Rp 245,799,092 JK. Pembelian
Rp 245,799,092 J. umum

(1-1200)
Saldo Vehicles
Debit Kredit
Tanggal Keterangan
Rp 8,576,700
Rp 554,500 JK pengeluaran kas
Rp 554,500 JK penerimaan kas

(1-1300)
Saldo Acc Depr Vehicles
Debit Kredit
Tanggal Keterangan
Rp 1,227,460,000
Rp 1,206,367,000 JK penerimaan kas
Rp 1,165,007,000
Rp 1,165,007,000
Account Payable
(1-1500)
Tanggal Keterangan
Saldo
Debit Kredit JK pengeluaran kas
Rp 5,447,200 JK Pembelian
Rp 1,931,520,800 J. umum
Rp 128,104,800
Rp 131,912,800
Rp 131,912,800 Accrued Expense

Tanggal Keterangan
(1-1600)
Saldo J. kas kecil
Debit Kredit JK. Pengeluaran Kas
Rp 600,000
Rp 600,000
VAT Out
(1-1800)
Tanggal Keterangan
Saldo
Debit Kredit JK pengeluaran kas
Rp 168,000,000 JK penjualan
Rp 168,000,000 J. umum
 PT. ALDENIO
BUKU BESAR
Bulan : Desember 2016

(1-1900)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 78,904,000 Rp 78,904,000
Rp 193,696,800 Rp 114,792,800
Rp 2,631,200 Rp 112,161,600
Rp 112,161,600

(1-3300)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 18,250,000 Rp 18,250,000
Rp 279,000,000 Rp 260,750,000
Rp 260,750,000

(1-3301)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 104,625,000 Rp 104,625,000
Rp 104,625,000

(2-1100)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 880,175,000 Rp 880,175,000
Rp 2,130,664,800 Rp 1,250,489,800
Rp 28,943,200 Rp 1,221,546,600
Rp 1,221,546,600

(2-1200)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 3,660,000 Rp 3,660,000
Rp 48,960,000 Rp 52,620,000
Rp 52,620,000

(2-1300)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 103,116,000 Rp 103,116,000
Rp 221,257,000 Rp 118,141,000
Rp 3,760,000 Rp 114,381,000
Rp 114,381,000
 PT. ALDENIO
BUKU BESAR
Bulan : Desember 2016

Income Taxes Payable (21)

Tanggal Keterangan Ref Debit Kredit

JK pengeluaran kas Rp 1,849,000

Income Taxes Payable 25

Tanggal Keterangan Ref Debit Kredit

JK pengeluaran kas Rp 9,875,600

Devidend Payable

Tanggal Keterangan Ref Debit Kredit

J. Umum Rp 315,000,000

Bank Jateng Loan

Tanggal Keterangan Ref Debit Kredit

JK pengeluaran kas Rp 11,875,400

Devidend

Tanggal Keterangan Ref Debit Kredit

J. umum Rp 315,000,000

Sales

Tanggal Keterangan Ref Debit Kredit

JK. Penjualan Rp 2,212,570,000

Sales Discount

Tanggal Keterangan Ref Debit Kredit

JK. Penerimaan kas Rp 10,434,600

 PT.
BU
Bulan : D

(2-1302) Sales Return

Saldo
Tanggal Keterangan
Debit Kredit
Rp 1,849,000 J. umum
Rp 1,849,000

(2-1304) Cost Of Merchandise Sold

Saldo
Tanggal Keterangan
Debit Kredit
Rp 9,875,600 JK. Penjualan
Rp 9,875,600 J. umum

(2-1305)
Saldo Advertising Expense
Debit Kredit
Tanggal Keterangan
Rp 315,000,000
Rp 315,000,000 J.Kas Kecil

(2-2100)
Saldo Other Operating Expense
Debit Kredit
Tanggal Keterangan
Rp 11,875,400
Rp 11,875,400 J.Kas Kecil

(3-1200)
Saldo Devidend Income
Debit Kredit
Tanggal Keterangan
Rp 315,000,000
Rp 315,000,000 JK. Penerimaan kas

(4-1100)
Saldo Gain (Loss) on sales Of Fixed Assets
Debit Kredit
Tanggal Keterangan
Rp 2,212,570,000
Rp 2,212,570,000 JK. Penerimaan kas

(4-1200)
Saldo Interest Expense
Debit Kredit
Tanggal Keterangan
Rp 10,434,600
Rp 10,434,600 JK. Pengeluaran kas
 PT. ALDENIO
BUKU BESAR
Bulan : Desember 2016

(4-1300)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 37,600,000 Rp 37,600,000
Rp 37,600,000

(5-1100)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 1,803,416,000 Rp 1,803,416,000
Rp 30,120,000 Rp 1,773,296,000
Rp 1,773,296,000

(6-1900)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 900,000 Rp 900,000
Rp 900,000

(6-2000)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 3,971,200 Rp 3,971,200
Rp 3,971,200

(8-1600)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 47,080,000 Rp 47,080,000
Rp 47,080,000

(8-1700)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 24,375,000 Rp 24,375,000
Rp 24,375,000

(8-2100)
Saldo
Ref Debit Kredit
Debit Kredit
Rp 1,979,808 Rp 1,979,808
Rp 1,979,808
 PT. ALDENIO
AYAT JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TANGGAL NO. BUKTI KETERANGAN POS REF

JAN 3 MEMO-12-05 Other Operating Expense (6-2000)
Petty Cash (1-1200)
MEMO-12-05 Bank Service Charge (8-2200)
Income Taxes Expense article 4(2) (9-1400)
Account Receivable (1-1300)
Interest Income (8-1100)
Cash In Bank BNI (1-1100)
MEMO-12-06 Doubftul Debts (6-1300)
Allowances of Doubtful Debt (1-1400)
MEMO-12-07 Depreciation Expense (6-1500)
Acc Depr Building (1-3201)
Depreciation Expense (6-1500)
Acc Depr Vehicles (1-3301)
Depreciation Expense (6-1500)
Acc Depr Equipment (1-3401)
MEMO-12-08 Office Supplies Expense (6-1200)
Office Supplies (1-1600)
MEMO-12-09 Utilities Expense (6-1100)
Accrued Expense (2-1200)
MEMO-12-10 Insurance Expense (6-1600)
Prepaid Insurance (1-1700)
MEMO-12-11 Rent Expense (6-1700)
Prepaid Rent (1-1800)
MEMO-12-12 Prepaid Income Taxes (1-1902)
Income Taxes Payable 25 (2-1304)
MEMO-12-13 Income Taxes Expense (9-1450)
Prepaid Income Taxes (1-1902)
Income Taxes Payable 25 (2-1304)
MEMO-12-14 Wages and Salaries (6-1800)
Income Taxes Payable (21) (2-1302)
Accrued Expense (2-1200)
 REKAPITULASI
IAN
6 AJP
NO AKUN DEBET NO AKUN CREDIT
DEBET CREDIT (6-2000) Rp 27,700 (1-1200) Rp 27,700
Rp 27,700 (8-2200) Rp 196,800 (8-1100) Rp 2,749,280
Rp 27,700 (9-1400) Rp 137,464 (1-1100) Rp 197,584,984
Rp 196,800 (1-1300) Rp 200,000,000 (1-1400) Rp 16,293,500
Rp 137,464 (6-1300) Rp 16,293,500 (1-3201) Rp 3,125,000
Rp 200,000,000 (6-1500) Rp 4,600,104 (1-3301) Rp 190,104
Rp 2,749,280 (6-1200) Rp 9,262,500 (1-3401) Rp 1,285,000
Rp 197,584,984 (6-1100) Rp 3,576,700 (1-1600) Rp 9,262,500
Rp 16,293,500 (6-1600) Rp 3,120,000 (2-1200) Rp 40,556,700
Rp 16,293,500 (6-1700) Rp 6,500,000 (1-1700) Rp 3,120,000
Rp 3,125,000 (1-1902) Rp 9,875,600 (1-1800) Rp 6,500,000
Rp 3,125,000 (9-1450) Rp 194,115,000 (2-1304) Rp 85,483,400
Rp 190,104 (6-1800) Rp 38,829,000 (1-1902) Rp 118,507,200
Rp 190,104 (2-1302) Rp 1,849,000
Rp 1,285,000 Rp 486,534,368 Rp 486,534,368
Rp 1,285,000
Rp 9,262,500
Rp 9,262,500
Rp 3,576,700
Rp 3,576,700
Rp 3,120,000
Rp 3,120,000
Rp 6,500,000
Rp 6,500,000
Rp 9,875,600
Rp 9,875,600
Rp 194,115,000
Rp 118,507,200
Rp 75,607,800
Rp 38,829,000
Rp 1,849,000
Rp 36,980,000
Rp 486,534,368 Rp 486,534,368
 Neraca Awal
No Akun Nama Akun
Debit Kredit
11100 Cash In Bank BNI Rp 584,747,614
11200 Petty Cash Rp 10,000,000
11300 Account Receivable Rp 1,027,460,000
11400 Allowances of Doubtful Debt Rp 96,240,400
11500 Merchandise Inventory Rp 630,440,000
11600 Office Supplies Rp 9,642,500
11700 Prepaid Insurance Rp 3,120,000
11800 Prepaid Rent Rp 6,500,000
11900 VAT In Rp 78,904,000
11902 Prepaid Income Taxes Rp 108,631,600
12100 Investment Rp 986,425,000
13100 Land Rp 1,500,000,000
13200 Building Rp 750,000,000
13201 Acc Depr Building Rp 150,000,000
13300 Vehicles Rp 279,000,000
13301 Acc Depr Vehicles Rp 104,625,000
13400 Equipment Rp 154,200,000
13401 Acc Depr Equipment Rp 30,840,000
21100 Account Payable Rp 880,175,000
21200 Accrued Expense Rp 52,620,000
21300 VAT Out Rp 103,116,000
21302 Income Taxes Payable (21) Rp 1,849,000
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25 Rp 9,875,600
21305 Devidend Payable
22100 Bank Jateng Loan Rp 256,840,000
31100 Capital Stock Rp 1,575,000,000
31200 Devidend
31300 Additional Paid In Capital Rp 305,000,000
31400 Retained Earnings Rp 1,405,280,642
31500 Income Summary
41100 Sales Rp 11,245,860,000
41200 Sales Discount Rp 179,933,760
41300 Sales Return and Allowances Rp 263,200,000
51100 Cost Of Merchandise Sold Rp 8,777,240,000
51200 Purchases Discount Rp 98,000,000
 61100 Utilities Expense Rp 35,420,000
61200 Office Supplies Expense Rp 249,874,000
61300 Doubftul Debts
61400 Spoilage Expense Rp 23,920,000
61500 Depreciation Expense Rp 80,478,750
61600 Insurance Expense Rp 34,320,000
61700 Rent Expense Rp 71,500,000
61800 Wages and Salaries Rp 406,780,000
61900 Advertising Expense Rp 15,720,000
62000 Other Operating Expense Rp 26,540,750
81100 Interest Income Rp 11,375,260
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
81700 Gain (Loss) on sales Of Fixed Assets
82100 Interest Expense Rp 21,777,888
82200 Bank Service Charge Rp 2,164,800
91400 Income Taxes Expense article 4(2) Rp 8,756,240
91450 Income Taxes Expense
JUMLAH Rp 16,326,696,902 Rp 16,326,696,902
 PT. ALDENIO
Neraca Lajur
Per 31 Desember 2016

Buku besar Neraca Saldo

Debit Kredit Debit Kredit
Rp 245,799,092 Rp 830,546,706
Rp 554,500 Rp 9,445,500
Rp 1,165,007,000 Rp 2,192,467,000
Rp 96,240,400
Rp 131,912,800 Rp 762,352,800
Rp 600,000 Rp 10,242,500
Rp 3,120,000
Rp 168,000,000 Rp 174,500,000
Rp 112,161,600 Rp 191,065,600
Rp 108,631,600
Rp 986,425,000
Rp 1,500,000,000
Rp 750,000,000
Rp 150,000,000
Rp 260,750,000 Rp 18,250,000
Rp 104,625,000
Rp 154,200,000
Rp 30,840,000
Rp 1,221,546,600 Rp 2,101,721,600
Rp 52,620,000 Rp -
Rp 114,381,000 Rp 217,497,000
Rp 1,849,000

Rp 9,875,600
Rp 315,000,000 Rp 315,000,000
Rp 11,875,400 Rp 244,964,600
Rp 1,575,000,000
Rp 315,000,000 Rp 315,000,000
Rp 305,000,000
Rp 1,405,280,642

Rp 2,212,570,000 Rp 13,458,430,000
Rp 10,434,600 Rp 190,368,360
Rp 37,600,000 Rp 300,800,000
Rp 1,773,296,000 Rp 10,550,536,000
Rp 98,000,000
 Rp 35,420,000
Rp 249,874,000

Rp 23,920,000
Rp 80,478,750
Rp 34,320,000
Rp 71,500,000
Rp 406,780,000
Rp 900,000 Rp 16,620,000
Rp 3,971,200 Rp 30,511,950
Rp 11,375,260

Rp 47,080,000 Rp 47,080,000
Rp 24,375,000 Rp 24,375,000
Rp 1,979,808 Rp 23,757,696
Rp 2,164,800
Rp 8,756,240

Rp 4,171,882,100 Rp 4,171,882,100 Rp 20,056,429,502 Rp 20,056,429,502

 PT. ALDENIO
Neraca Lajur
31 Desember 2016

AJP Neraca Saldo yang disesuaikan

Debit Kredit Debit Kredit
Rp 197,584,984 Rp 632,961,722
Rp 27,700 Rp 9,417,800
Rp 200,000,000 Rp 2,392,467,000
Rp 16,293,500 Rp 112,533,900
Rp 762,352,800
Rp 9,262,500 Rp 980,000
Rp 3,120,000
Rp 6,500,000 Rp 168,000,000
Rp 191,065,600
Rp 9,875,600 Rp 118,507,200
Rp 986,425,000
Rp 1,500,000,000
Rp 750,000,000
Rp 3,125,000 Rp 153,125,000
Rp 18,250,000
Rp 190,104 Rp 190,104
Rp 154,200,000
Rp 1,285,000 Rp 32,125,000
Rp 2,101,721,600
Rp 40,556,700 Rp 40,556,700
Rp 217,497,000
Rp 1,849,000 Rp 1,849,000

Rp 85,483,400 Rp 85,483,400
Rp 315,000,000
Rp 244,964,600
Rp 1,575,000,000
Rp 315,000,000
Rp 305,000,000
Rp 1,405,280,642

Rp 13,458,430,000
Rp 190,368,360
Rp 300,800,000
Rp 10,550,536,000
Rp 98,000,000
Rp 3,576,700 Rp 38,996,700
Rp 9,262,500 Rp 259,136,500
Rp 16,293,500 Rp 16,293,500
Rp 23,920,000
Rp 4,600,104 Rp 85,078,854
Rp 3,120,000 Rp 37,440,000
Rp 6,500,000 Rp 78,000,000
Rp 38,829,000 Rp 445,609,000
Rp 16,620,000
Rp 27,700 Rp 30,539,650
Rp 2,749,280 Rp 14,124,540

Rp 47,080,000
Rp 24,375,000
Rp 23,757,696
Rp 196,800 Rp 2,361,600
Rp 137,464 Rp 8,893,704
Rp 194,115,000 Rp 194,115,000
Rp 486,534,368 Rp 486,534,368 Rp 20,207,961,486 Rp 20,207,961,486
 Laba/Rugi Neraca
Debit Kredit Debit Kredit
Rp 632,961,722
Rp 9,417,800
Rp 2,392,467,000
Rp 112,533,900
Rp 762,352,800
Rp 980,000

Rp 168,000,000
Rp 191,065,600

Rp 986,425,000
Rp 1,500,000,000
Rp 750,000,000
Rp 153,125,000
Rp 18,250,000
Rp 190,104
Rp 154,200,000
Rp 32,125,000
Rp 2,101,721,600
Rp 40,556,700
Rp 217,497,000
Rp 1,849,000

Rp 85,483,400
Rp 315,000,000
Rp 244,964,600
Rp 1,575,000,000
Rp 315,000,000
Rp 305,000,000
Rp 1,405,280,642

Rp 13,458,430,000
Rp 190,368,360
Rp 300,800,000
Rp 10,550,536,000
Rp 98,000,000
Rp 38,996,700
Rp 259,136,500
Rp 16,293,500
Rp 23,920,000
Rp 85,078,854
Rp 37,440,000
Rp 78,000,000
Rp 445,609,000
Rp 16,620,000
Rp 30,539,650
Rp 14,124,540

Rp 47,080,000
Rp 24,375,000
Rp 23,757,696
Rp 2,361,600
Rp 8,893,704
Rp 194,115,000
Rp 12,326,841,564 Rp 13,617,634,540 Rp 7,881,119,922 Rp 6,590,326,946
Rp 1,290,792,976 Rp 1,290,792,976
 PT ALDENIO
Laporan Laba/ Rugi
Per 31 Desember 2016

Penjualan
Sales
Sales Discount (190,368,360)
Sales Return and Allowances (300,800,000)

Penjualan Bersih

HPP
Laba Kotor

Beban Operasional
Utilities Expense (38,996,700)
Office Supplies Expense (259,136,500)
Doubftul Debts (16,293,500)
Spoilage Expense (23,920,000)
Depreciation Expense (85,078,854)
Insurance Expense (37,440,000)
Rent Expense (78,000,000)
Wages and Salaries (445,609,000)
Advertising Expense (16,620,000)
Other Operating Expense (30,539,650)
Total Beban Operasional
Laba Operasional
Pendapatan dan beban lainnya
Purchase Discount 98,000,000
Interest Income 14,124,540
Devidend Income 47,080,000
Gain (Loss) on sales Of Fixed Assets (24,375,000)
Interest Expense (23,757,696)
Bank Service Charge (2,361,600)
Income Taxes Expense article 4(2) (8,893,704)
Income Taxes Expense (194,115,000)

Laba Bersih
 PT ALDENIO
Laporan Posisi Keuangan
Per 31 Desember 2016

Aset
13,458,430,000 Cash In Bank BNI 830,546,706
Petty Cash 9,445,500
Account Receivable 2,192,467,000
(491,168,360) Allowances of Doubtful Debt
12,967,261,640 Merchandise Inventory 762,352,800
Office Supplies 10,242,500
10,550,536,000 Prepaid Insurance 3,120,000
2,416,725,640 Prepaid Rent 174,500,000
VAT In 191,065,600
Prepaid Income Taxes 108,631,600
Investment 986,425,000
Land 1,500,000,000
Building
Acc Depr Building
600,000,000
Vehicles 18,250,000
Equipment
Acc Depr Equipment
123,360,000
Total Aset 7,414,166,306
(1,031,634,204)
1,385,091,436 Liabilitas
Account Payable
VAT Out
Devidend Payable
Bank Jateng Loan
Total Liabilitas
Ekuitas
Capital Stock
Devidend (315,000,000)
Additional Paid In Capital
(94,298,460) Retained Earnings
1,290,792,976 Laba
Total Ekuitas

Total Liabilitas + Ekuitas

 No Akun Nama Akun

11100 Cash In Bank BNI

11200 Petty Cash
11300 Account Receivable
11400 Allowances of Doubtful Debt
11500 Merchandise Inventory
96,240,400 11600 Office Supplies
11700 Prepaid Insurance
11800 Prepaid Rent
11900 VAT In
11902 Prepaid Income Taxes
12100 Investment
13100 Land
13200 Building
13201 Acc Depr Building
750,000,000 13300 Vehicles
(150,000,000) 13301 Acc Depr Vehicles
13400 Equipment
13401 Acc Depr Equipment
154,200,000 21100 Account Payable
(30,840,000) 21200 Accrued Expense
21300 VAT Out
21302 Income Taxes Payable (21)
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25
2,101,721,600 21305 Devidend Payable
217,497,000 22100 Bank Jateng Loan
315,000,000 31100 Capital Stock
244,964,600 31200 Devidend
2,879,183,200 31300 Additional Paid In Capital
31400 Retained Earnings
1,575,000,000 31500 Income Summary
41100 Sales
305,000,000 41200 Sales Discount
1,405,280,642 41300 Sales Return and Allowances
1,564,702,464 51100 Cost Of Merchandise Sold
4,534,983,106 51200 Purchases Discount
61100 Utilities Expense
7,414,166,306 61200 Office Supplies Expense
61300 Doubftul Debts
61400 Spoilage Expense
61500 Depreciation Expense
61600 Insurance Expense
61700 Rent Expense
61800 Wages and Salaries
 61900 Advertising Expense
62000 Other Operating Expense
81100 Interest Income
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
81700 Gain (Loss) on sales Of Fixed Assets
82100 Interest Expense
82200 Bank Service Charge
91400 Income Taxes Expense article 4(2)
91450 Income Taxes Expense
JUMLAH
 PT ALDENIO
Laporan Perubahan
Per 31 Desember

Capital Stock
Retained Earnings
Laba Bersih
Modal akhir
 PT ALDENIO PT ALDENIO
Laporan Perubahan Modal Laporan Arus Kas
Per 31 Desember 2016 Per 31 Desember 2016

1,575,000,000 A. Aktivitas Operasi

1,405,280,642 Laba Bersih (Desember saja)
1,290,792,976 Penyusutan
4,271,073,618 Piutang
Cad. Piutang
Kerugian kendaraan
Persediaan
Perlengkapan
Asuransi dibayar dimuka
Sewa dibayar dimuka
Utang Usaha
Utang Beban
Utang Pph 21
Utang Pph 25
Utang devidend
PPN Keluaran
PPN Masukan
Kas Bersih dari Aktivitas Operasi

B. Aktivitas Investasi
Aktiva Tetap (kendaraan)
Kas Bersih dari Investasi

C. Aktivitas Pendanaan
Utang Bank (Bayar angsuran Desember)
Kas Bersih dari Aktiva Pendanaan

D. Total Kas yang dihasilkan selama Desember saja

E. Saldo setara kas, 30 November
F. Saldo Kas dan setara kas 31 Desember
 PT ALDENIO No Akun Nama Akun
aporan Arus Kas
31 Desember 2016 11,100 Cash In Bank BNI
11,200 Petty Cash
11,300 Account Receivable
407,093,392 11,400 Allowances of Doubtful Debt
(260,750,000) 11,500 Merchandise Inventory
(1,165,007,000) 11,600 Office Supplies
11,700 Prepaid Insurance
(24,375,000) 11,800 Prepaid Rent
(131,912,800) 11,900 VAT In
(600,000) 11,902 Prepaid Income Taxes
(168,000,000) 12,100 Investment
13,100 Land
1,221,546,600 13,200 Building
(52,620,000) 13,201 Acc Depr Building
(1,849,000) 13,300 Vehicles
(9,875,600) 13,301 Acc Depr Vehicles
315,000,000 13,400 Equipment
114,381,000 13,401 Acc Depr Equipment
(112,161,600) 21,100 Account Payable
130,869,992 21,200 Accrued Expense
21,300 VAT Out
21,302 Income Taxes Payable (21)
260,750,000 21,303 Income Taxes 23 Payable
260,750,000 21,304 Income Taxes Payable 25
21,305 Devidend Payable
22,100 Bank Jateng Loan
(11,875,400) 31,100 Capital Stock
(11,875,400) 31,200 Devidend
31,300 Additional Paid In Capital
379,744,592 31,400 Retained Earnings
594,747,614 31,500 Income Summary
215,003,022 41,100 Sales
41,200 Sales Discount
41,300 Sales Return and Allowances
51,100 Cost Of Merchandise Sold
51,200 Purchases Discount
61,100 Utilities Expense
61,200 Office Supplies Expense
61,300 Doubftul Debts
61,400 Spoilage Expense
61,500 Depreciation Expense
61,600 Insurance Expense
61,700 Rent Expense
61,800 Wages and Salaries
61,900 Advertising Expense
 62,000 Other Operating Expense
81,100 Interest Income
81,400 Freights Collected
81,500 Late Fees Collected
81,600 Devidend Income
81,700 Gain (Loss) on sales Of Fixed Assets
82,100 Interest Expense
82,200 Bank Service Charge
91,400 Income Taxes Expense article 4(2
91,450 Income Taxes Expense
JUMLAH
Neraca Awal Buku besar
Debit Kredit Debit Kredit
584,747,614 245,799,092
10,000,000 554,500
1,027,460,000 1,165,007,000
96,240,400
630,440,000 131,912,800
9,642,500 600,000
3,120,000
6,500,000 168,000,000
78,904,000 112,161,600
108,631,600
986,425,000
1,500,000,000
750,000,000
150,000,000
279,000,000 260,750,000
104,625,000 260,750,000
154,200,000
30,840,000
880,175,000 1,221,546,600
52,620,000 52,620,000
103,116,000 114,381,000
1,849,000 1,849,000

9,875,600 9,875,600
315,000,000
256,840,000 11,875,400
1,575,000,000
315,000,000
305,000,000
1,405,280,642

11,245,860,000 2,212,570,000
179,933,760 10,434,600
263,200,000 37,600,000
8,777,240,000 1,773,296,000
98,000,000
35,420,000
249,874,000

23,920,000
80,478,750
34,320,000
71,500,000
406,780,000
15,720,000 900,000
 26,540,750 3,971,200
11,375,260

47,080,000
Of Fixed Assets 24,375,000
21,777,888 1,979,808
2,164,800
8,756,240

16,326,696,902 16,326,696,902 4,171,882,100 4,171,882,100

10,197,626,188 11,355,235,260 1,852,556,608 2,259,650,000

1,157,609,072 407,093,392

1,564,702,464
 PT ALDENIO
Laporan Perubahan Modal
Per 31 Desember 2016

Capital Stock 1,575,000,000

Additional Paid In Capital
1,575,000,000
Retained Earnings ###
Devidend ###

Laba Bersih #REF!

Modal akhir #REF!
 PT ALDENIO
Laporan Arus Kas
Per 31 Desember 2016

A. Aktivitas Operasi
Laba Bersih (Desember saja) ###
Penyusutan ###
Piutang ###
Cad. Piutang
Persediaan ###
Perlengkapan (600,000)
Asuransi dibayar dimuka
Sewa dibayar dimuka ###
Utang Usaha ###
Utang Beban ###
Utang Pph 21 ###
Utang Pph 25 ###
Utang devidend ###
PPN Keluaran ###
PPN Masukan ###
Kas Bersih dari Aktivitas Operasi ###

B. Aktivitas Investasi
Aktiva Tetap (kendaraan) ###
Kas Bersih dari Investasi ###

C. Aktivitas Pendanaan
Utang Bank (Bayar an ###
Kas Bersih dari Aktiva Pendanaan ###

D. Total Kas yang dihasilkan selama Desember saja ###

E. Saldo setara kas, 30 November ###
F. Saldo Kas dan setara kas 31 Desember ###