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PT EDELWEISS ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015



Date



Invoice No.



Debit Description



Ref



Merchandise Inventory



PPN Income



Credit Freigt Paid



Account Payable



RECAPITULATION Debit Acc. No.



Credit Amount



Acc. No.



Amount



PT EDELWEISS ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit Date



Invoice No.



Description



Ref



Account Receivable



Dr.Cost of Goods Sold / Cr.Merchandise Inventory



Credit Sales of Merchandise



RECAPITULATION DEBIT Acc. No.



CREDIT Amount



Acc. No.



Amount



PPN Outcome



Freight Collected



PT EDELWEISS ELEKTRONIK JURNAL UMUM DESEMBER 2015



Date



Doc. No



Description



Ref



Debit



RECAPITULATION Acc. No.



Debit Amount



Credit Acc. No.



Amount



Credit



PT EDELWEISS ELEKTRONIK JURNAL PENERIMAAN KAS DESEMBER 2015



Date



Invoice Description No.



Debit Ref



Cash In Bank



Sales Discount



Credit Acc. No



Amount



Recapitulation Debit Acc. No.



Amount



Acc. No.



Credit Amount



Account Receivable



Acc. No



Amount



PT EDELWEISS ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015



Date



Invoice No.



Debit Description



Ref



Credit Other



Account Payable



Acc. No.



Cash in Bank



Amount



RECAPITULATION Debit Acc. No.



Amount



Credit Acc. No.



Amount



Other Acc. No.



Amount



PT EDELWEISS ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 SAM191



KULKAS 1 PINTU IN



Date Dec 2015



Invoice No. 1



Description



Quant ity



Price



OUT Amount



Quant ity



Price



Invoice No. 1



Quant ity 38



Price 2.800.000



Amount 106.400.000



KULKAS 2 PINTU IN



Dec 2015



Amount



Saldo Awal



SAM202 Date



BALANCE



Description Saldo Awal



Quant ity



Price



OUT Amount



Quant ity



Price



BALANCE Amount



Quant ity 42



Price 4.500.000



Amount 189.000.000



PT EDELWEISS ELEKTRONIK BUKU BESAR PEMBANTU UTANG DESEMBER 2015 Aneka Elektronik Date Des 2015



Description 1



Saldo awal



S001 Ref



Debit



Des 2015



Description 1



Saldo awal



Des 2015



Credit 92.400.000



S002 Ref



Debit



Credit



Balance Debit



√



Rp



Credit 83.600.000



S003 Description



1



Debit Rp



City Elektronik Date



Balance



√



Indo Elektronik Date



Credit



Saldo awal



Ref √



Debit



Credit



Balance Debit Rp



Credit 118.800.000



PT EDELWEISS ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG DESEMBER 2015 Toko Modern Elektronik Date Dec 2015



Description 1



Saldo awal



C001 Ref



Debit



√



Rp



Toko Kharisma Date Dec 2015



Saldo awal



Ref



Debit



Dec 2015



Description 1



Saldo awal



Dec 2015



Description 1



Saldo awal



Rp



Debit 99.000.000



Rp



Balance Debit 112.200.000



Credit



C003 Ref



Debit



Credit



√



Toko Duta Harapan Date



Credit



Balance



Credit



√



Toko Cipta Electric Date



Debit 90.200.000



C002 Description



1



Balance



Credit



Credit



C004 Ref √



Debit



Balance



Credit Rp



Debit 85.800.000



Credit



PT EDELWEISS ELEKTRONIK DAFTAR SALDO UTANG PER 31 DESEMBER 2015 No.



Nama



1



Aneka Elektronik



2



Indo Elektronik



3



Indo Elektronik



4



City Elektronik



5



City Elektronik



Jumlah



PT EDELWEISS ELEKTRONIK DAFTAR SALDO PIUTANG PER 31 DESEMBER 2015 No.



Nama



1



Toko Modern Elektronik



2



Toko Kharisma



3



Toko Kharisma



4



Toko Cipta Electric



5



Toko Duta Harapan



Jumlah



PT EDELWEISS ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank Date Dec 2015



1-1100 Description



1



saldo awal



Ref



Debit



√



Rp



Petty Cash Date Dec 2015



saldo awal



Ref



Debit



Dec 2015



Description 1



Rp



saldo awal



Dec 2015



Description 1



saldo awal



Ref



Debit



Dec 2015



Description 1



saldo awal



Credit



Balance



Credit



√



Rp



Debit 387.200.000



Credit



1-1400 Ref



Debit



Balance



Credit



Debit



Credit Rp 3.150.000



√



Merchandise Inventory Date



Debit 5.000.000



1-1300



Allowance for Doubtful Debt Date



Credit



Balance



Credit



√



Accounts Receivable Date



Balance Debit 138.479.700



1-1200 Description



1



Credit



1-1500 Ref √



Debit



Balance



Credit Rp



Debit 295.400.000



Credit



Store Supplies Date Dec 2015



1-1600 Description



1



saldo awal



Ref



Debit



√



Rp



Prepaid Rent Date Dec 2015



saldo awal



Ref



Debit



Dec 2015



Description 1



Rp



saldo awal



Dec 2015



Description 1



saldo awal



Ref



Debit



Dec 2015



Description 1



saldo awal



Debit 6.930.000



Credit



Ref



Debit



Credit



Rp



Balance Debit 31.378.600



Credit



Rp



Balance Debit 145.000.000



Credit



Rp



Balance Debit 192.500.000



Credit



√



1-2100 Ref



Debit



Credit



√



1-3100



Date



Description 1



saldo awal



Ref



Debit



Date



Description 1



saldo awal



Credit



√



Building At Cost



Dec 2015



Rp



1-1900



Land



Dec 2015



Credit



Balance



Credit



√



Stock Investment Date



Debit 4.400.000



1-1800



Prepaid Income Tax Date



Credit



Balance



Credit



√



Prepaid Insurance Date



Debit 6.850.000



1-1700 Description



1



Balance



Credit



1-3200 Ref √



Debit



Balance



Credit Rp



Debit 768.000.000



Credit



Building Accumulated Depr. Date Dec 2015



Description 1



saldo awal



1-3300 Ref



Debit



Dec 2015



Rp



saldo awal



Ref



Debit



Dec 2015



Description 1



saldo awal



Rp



Dec 2015



Ref



Debit



Dec 2015



saldo awal



Description 1



Dec 2015



saldo awal



Ref



Debit



Dec 2015



saldo awal



Description 1



Balance



Credit



√



Rp



Debit 220.800.000



Credit



1-3700 Ref



Debit



Credit



Balance Debit



√



Rp



Ref



Debit



saldo awal



Credit



Credit 77.720.000



Balance Debit



√



Rp



Account Payable Date



Credit 94.395.000



2-1100 Description



1



Debit Rp



Credit Card Date



Balance



Credit



√



Equipment Accumulated Depr. Date



Credit



1-3600 Description



1



Debit 258.000.000



1-3500



Equipment Date



Balance



Credit



√



Vehicle Accumulated Depr. Date



Credit 117.760.000



1-3400 Description



1



Debit



√



Vehicle At Cost Date



Balance



Credit



Credit 5.400.000



2-1200 Ref √



Debit



Credit



Balance Debit Rp



Credit 294.800.000



Accrued Expense Date Dec 2015



Description 1



saldo awal



2-1300 Ref



Debit



Dec 2015



Description 1



Ref



Debit



saldo awal



Ref



Debit



Dec 2015



Ref



Debit



Dec 2015



Debit



Credit -



2-1700 Ref



Debit



saldo awal



Balance



Credit



saldo awal



Description 1



Credit 19.500.000



Balance



Credit Rp



Debit Rp



Dividend Payable Date



Debit Rp



saldo awal



Description 1



Balance



Credit



√



PPN Income Date



-



2-1600 Description



1



Credit Rp



PPN Outcome



Dec 2015



Debit



2-1500 Description



Date



Balance



Credit



saldo awal



Date 1



Credit Rp 10.700.000



2-1400



PPN Payable



Dec 2015



Debit



√



Income Tax Payable Date



Balance



Credit



Credit -



2-1800 Ref √



Debit



Credit



Balance Debit Rp



Credit 4.800.000



Bank Mandiri Loan Date Dec 2015



Description 1



saldo awal



2-2100 Ref



Debit



Dec 2015



Rp



saldo awal



Ref



Debit



Dec 2015



Description 1



saldo awal



Dec 2015



Description 1



Ref



Debit



Dec 2015



Dec 2015



1



Credit



Balance Debit



saldo awal



Credit 265.058.800



3-1300 Ref



Debit



Credit



Balance Debit



Credit Rp



-



4-1100 Ref



Debit



Credit



Balance Debit



saldo awal



Description



Credit Rp 1.000.000.000



Rp



Freight Collected Date



Debit



saldo awal



Description 1



Balance



√



Sales of Merchandise Date



Credit 270.000.000



3-1200



Income Summary Date



Credit



√



Retained Earnings Date



Debit



3-1100 Description



1



Balance



√



Common Stock Date



Credit



Credit Rp 1.770.000.000



4-1200 Ref



Debit



Credit



Balance Debit



Credit Rp



-



Sales Discount Date Dec 2015



4-1300 Description



1



saldo awal



Ref



Debit



√



Rp



Sales Return Date Dec 2015



Ref



Debit



Dec 2015



Description 1



saldo awal



Dec 2015



5-1100 Ref



Debit



Dec 2015



saldo awal



Description 1



Ref



Debit



Dec 2015



saldo awal



Description 1



Balance Debit Rp 1.239.000.000



Credit



saldo awal



Balance



Credit



√



Rp



Debit 6.675.500



Rp



Balance Debit 9.350.000



Credit



6-1100 Ref



Debit



Credit



√



Telephone, Water, and Electricity Expenses Date



Credit



√



Advertising Expenses Date



Credit -



5-1200 Description



1



Debit Rp



Freight Paid Date



Credit



Balance



Credit



saldo awal



Cost of Goods Sold Date



Debit 8.700.000



4-1400 Description



1



Balance



Credit



Ref √



Credit



6-1200 Debit



Balance



Credit Rp



Debit 16.500.000



Credit



Rent Expenses Date Dec 2015



6-1300 Description



1



saldo awal



Ref



Debit



√



Rp



Store Supplies Expenses Date Dec 2015



Description 1



saldo awal



Dec 2015



Description 1



saldo awal



Ref



Debit



Dec 2015



Description 1



Rp



Ref



Debit



Dec 2015



1



saldo awal



√



Rp



Dec 2015



Description 1



saldo awal



Debit 6.300.000



Credit



6-1600 Ref



Debit



Balance



Credit



Debit Rp



Credit -



6-1700 Ref



Debit



Balance



Credit



√



Rp



Insurance Expenses Date



Credit



Balance



Credit



saldo awal



Description



Debit 6.700.000



6-1500



Depreciation Expenses Date



Credit



Balance



Credit



√



Bad Debt Expenses Date



Debit 4.400.000



6-1400



Maintenance and Repair Expenses Date



Balance



Credit



Debit 78.705.000



Credit



6-1800 Ref √



Debit



Balance



Credit Rp



Debit 1.890.000



Credit



Wages & Salaries Expenses Date Dec 2015



Description 1



saldo awal



6-1900 Ref



Debit



√



Rp



Interest Income Date Dec 2015



saldo awal



Ref



Debit



Dec 2015



Rp



saldo awal



Ref



Debit



Dec 2015



Description 1



Dec 2015



Ref



Debit



Dec 2015



saldo awal



Description 1



Balance



Credit



Debit



Credit Rp



saldo awal



-



9-1100 Ref



Debit



Balance



Credit



√



Rp



Bank Service Charge Date



Credit Rp 5.800.000



saldo awal



Description 1



Debit



8-1300



Interest Expenses Date



Credit 5.000.000



Balance



Credit



√



Late Fees Collected Date



Debit



8-1200 Description



1



Credit



Balance



Credit



√



Dividen Income Date



Debit 99.000.000



8-1100 Description



1



Balance



Credit



Debit 2.700.000



Credit



9-1200 Ref √



Debit



Balance



Credit Rp



Debit 3.400.000



Credit



Income Tax Expenses Date Dec 2015



Description 1



9-1300 Ref



Debit



saldo awal



Description



Dec 2015



Description 1



saldo awal



Ref



Debit



Description



-



Balance



Credit



Debit



Credit



9-1500 Ref



Debit



Balance



Credit



√



Rp



Late Fee Expenses Date



Credit



9-1400



Miscellalneous Expenses Date



Debit Rp



Gain/Loss Sales Vehicle Date



Balance



Credit



Debit 825.000



Credit



9-1600 Ref



Debit



Credit



Balance Debit



Credit



PT EDELWEISS ELEKTRONIK NERACA SALDO SEBELUM PENYESUAIAN 31 DESEMBER 2015 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200 3-1300 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 6-1900 8-1100 8-1200 8-1300 9-1100 9-1200 9-1300 9-1400 9-1500 9-1600



Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning Income Summary Sales of Merchandise Freight Collected Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Income Deviden Income Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Gain/loss Sales Vehicle Miscellaneous Expense Late Fee Expense



Debit



Credit



PT EDELWEISS ELEKTRONIK JURNAL PENYESUAIAN 31 DESEMBER 2015 Date



Doc. No



Description



Ref



Debit



Credit



PT EDELWEISS ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No



Account Name



1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable 1-1400 Allowance for Doubtful Debt 1-1500 Merchandise Inventory



Unadjusted Trial Balance Dr. Cr.



Adjustments Dr. Cr.



408.893.700



-



5.000.000



-



526.790.000



-



-



6.650.000



104.931.946



-



1-1600 Store Supplies



7.565.000



-



1-1700 Prepaid Rent



4.400.000



-



1-1800 Prepaid Insurance



6.930.000



-



31.378.600



-



1-2100 Stock Invesment



145.000.000



-



1-3100 Land



192.500.000



-



1-3200 Building at Cost



768.000.000



-



-



117.760.000



1-1900 Prepaid Income Tax



1-3300 Building Accumulated Depr. 1-3400 Vehicle at cost 1-3500 Vehicle Accumulated Depr. 1-3600 Equipment 1-3700 Equipment Accumulated Depr. 2-1100



Credit Card



258.000.000



-



-



94.395.000



220.800.000



-



-



77.720.000



-



-



2-1200 Accounts Payable



-



491.317.500



2-1300 Accrued Expense



-



-



2-1400 Income Tax Payable



-



-



2-1500 PPN Payable



-



19.500.000



-



50.230.000



26.252.500



-



2-1600 PPN Outcome 2-1700 PPN Income 2-1800 Dividen Payable



-



-



2-2100 Bank Mandiri Loan



-



243.000.000



3-1100 Common Stock



-



1.000.000.000



3-1200 Retained Earning



-



265.058.800



3-1300 Income Summary



-



-



4-1100 Sales of Merchandise



-



2.288.700.000



4-1200 Freight Collected



-



220.000



10.504.000



-



4-1300 Sales Discount



Adjusted Trial Balance Dr. Cr.



Income Statement Dr. Cr.



Balance Dr.



Cr.



PT EDELWEISS ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No



Account Name



4-1400 Sales Return



Unadjusted Trial Balance Dr. Cr.



Adjustments Dr. Cr.



16.400.000



-



1.691.993.054



-



6.815.500



-



6-1100 Advertising Expenses



10.125.000



-



6-1200 Telepon, Water and Electricity Expense



16.500.000



-



6-1300 Rent Expense



4.400.000



-



6-1400 StoreSupplies Expense



6.700.000



-



6-1500 Maintenance and Repair Expense



7.110.000



-



-



-



78.705.000



-



1.890.000



-



5-1100 Cost of Goods Sold 5-1200 Freight Paid



6-1600 Bad Debt Expense 6-1700 Depreciation Expenses 6-1800 Insurance Expense 6-1900 Wages & Salaries Expense



99.000.000



-



8-1100 Interest Income



-



5.000.000



8-1200 Deviden Income



-



5.800.000



8-1300 Late Fees Collected



-



858.000



9-1100 Interest Expense



5.400.000



-



9-1200 Bank Service Charge



3.400.000



-



9-1300 Income Tax Expense



-



-



9-1400 Gain/loss Sales Vehicle



-



-



9-1500 Miscellaneous Expense



825.000



-



9-1600 Late Fee Expense Net profit after tax



-



-



4.666.209.300



4.666.209.300



Adjusted Trial Balance Dr. Cr.



Income Statement Dr. Cr.



Balance Dr.



Cr.



PT EDELWEISS ELEKTRONIK LAPORAN LABA RUGI Untuk Periode yang Berakhir 31 Desember 2015 4 Sales of Merchandise Freight Collected Sales Discount Sales Return Net Sales



a=



5 Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit



b= c=



6 Advertising Expenses Telepon, Water and Electricity Expense Rent Expense StoreSupplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Total Operating Expenses Operating Profit



d= e=



8 Interest Income Deviden Income Late Fees Collected Total Other Income



f=



9 Interest Expense Bank Service Charge Miscellaneous Expense Total other expenses Net Profit Before Tax



Laba komersil (Net profit before tax) Koreksi Fiskal: + Bad Debt Expense - Interest Income - Dividend Income Total Koreksi Fiskal Penghasilan Kena Pajak Income Tax Expense = 25% x 50% x PKP Net Income After Tax (Net profit before tax - Income tax expense)



g= h=7+8-9=



(+/-) (-)



PT EDELWEISS ELEKTRONIK LAPORAN LABA DITAHAN Untuk Periode yang Berakhir 31 Desember 2015 Retained earning, 1 Desember 2015 Perubahan laba ditahan karena: + Income summary (Net income after tax) - Dividend Perubahan laba ditahan Retained earning, 31 Desember 2015



PT EDELWEISS ELEKTRONIK LAPORAN POSISI KEUANGAN 31 DESEMBER 2015 ASSET Current Assets: Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Total current assets Fixed Assets: Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Total Fixed Assets TOTAL ASSETS



LIABILITIES & EQUITY Current Liabilities: Accounts Payable Accrued Expense Income Tax Payable PPN Payable Dividen Payable Total Current Liabilities Long Term Liabilities: Bank Mandiri Loan Total Liabilities Equity: Common Stock Retained Earning Total Equity



TOTAL LIABILITIES & EQUITY



PT EDELWEISS ELEKTRONIK LAPORAN ARUS KAS Untuk Periode yang Berakhir 31 Desember 2015 A. Arus Kas dari Aktivitas Operasi: + terima dari piutang pelanggan + terima dari penjualan tunai terima dari piutang yang dihapuskan + terima bunga bank bersih + bayar utang pemasok bayar utang beban akrual bayar utang dividend bayar kartu kredit bayar beban bunga cicilan bayar beban advertising beli store supplies bayar maintenance and repair Arus Kas dari Aktivitas Operasi B. Arus Kas dari Aktivitas Investasi Arus Kas dari Aktivitas Investasi C. Arus Kas dari Aktivitas Pendanaan bayar cicilan utang bank mandiri Arus Kas dari Aktivitas Pendanaan Kenaikan (Penurunan) Arus Kas Saldo cash in bank dan petty cash, 1 Des 2015 Saldo cash in bank dan petty cash, 31 Des 2015



PT EDELWEISS ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Date



Description



Ref



Debit



Credit



PT EDELWEISS ELEKTRONIK NERACA SALDO SETELAH PENUTUPAN 31 DESEMBER 2015 (dalam rupiah)



No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-2100 1-3100 1-3200 1-3300 1-3400 1-3500 1-3600 1-3700 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-1700 2-1800 2-2100 3-1100 3-1200



Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance Prepaid Income Tax Stock Invesment Land Building at Cost Building Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Equipment Equipment Accumulated Depr. Credit Card Accounts Payable Accrued Expense Income Tax Payable PPN Payable PPN Outcome PPN Income Dividen Payable Bank Mandiri Loan Common Stock Retained Earning



Debit



Credit