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PT EDELWEISS ELEKTRONIK JURNAL PEMBELIAN DESEMBER 2015
Date 6 19 23
Invoice No.
Debit Description
FCE3100 PT City Elektronik IE1607 PT Indo Elektronik AE-1457 PT Aneka Elektronik
Ref
Merchandise Inventory
Credit
PPN Income
Freigt Paid
Account Payable
Rp Rp Rp
96.450.000 75.260.000 108.615.000
Rp Rp Rp
9.645.000 7.526.000 10.861.500
Rp Rp Rp
45.000 45.000 50.000
Rp Rp Rp
106.140.000 82.831.000 119.526.500
Rp
280.325.000
Rp
28.032.500
Rp
140.000
Rp
308.497.500
RECAPITULATION Debit Acc. No. 1-1500 2-1700 5-1200
Credit
Rp Rp Rp
Amount 280.325.000 28.032.500 140.000
Rp
308.497.500
Acc. No. 2-1200
Rp
Amount 308.497.500
Rp
308.497.500
PT EDELWEISS ELEKTRONIK JURNAL PENJUALAN DESEMBER 2015 Debit Date
Invoice No.
3 10 24 27
F-12/01 F-12/02 F-12/03 F-12/04
Description
Ref
Toko Duta Harapan Toko Kharisma Toko Modern Elektronik Toko Cipta Electric
Account Receivable
Dr.Cost of Goods Sold / Cr.Merchandise Inventory
Credit Sales of Merchandise
Freight Collected
Rp Rp Rp Rp
84.870.000 93.890.000 97.350.000 169.720.000
Rp Rp Rp Rp
68.500.000 76.255.923 79.939.142 138.509.924
Rp Rp Rp Rp
77.100.000 85.300.000 88.500.000 154.200.000
Rp Rp Rp Rp
7.710.000 8.530.000 8.850.000 15.420.000
Rp Rp Rp Rp
60.000 60.000 100.000
Rp
445.830.000
Rp
363.204.989
Rp
405.100.000
Rp
40.510.000
Rp
220.000
RECAPITULATION DEBIT Acc. No. 1-1300 5-1100
PPN Outcome
CREDIT
Rp Rp
Amount 445.830.000 363.204.989
Rp
809.034.989
Acc. No. 1-1500 4-1100 2-1600 4-1200
Amount Rp Rp Rp Rp
363.204.989 405.100.000 40.510.000 220.000
Rp
809.034.989
PT EDELWEISS ELEKTRONIK JURNAL UMUM DESEMBER 2015
Date
Doc. No
8
BM12-1
14
Description
Ref
Account Payable, City elektronik PPN Income Merchandise Inventory
NKr12-1 Sales Return PPN Outcome Account Receivable, Tk Kharisma Merchandise Inventory Cost of Goods Sold
Debit
2-1200 2-1700 1-1500
19.580.000,00
4-1400 2-1600 1-1300 1-1500 5-1100
16.400.000,00 1.640.000,00
1.780.000,00 17.800.000,00
18.040.000,00 14.684.844,00 14.684.844,00
52.304.844,00
RECAPITULATION Acc. No. 2-1200 4-1400 2-1600 1-1500
TOTAL
Debit Amount
Credit 19.580.000,00 16.400.000,00 1.640.000,00 14.684.844,00
52.304.844,00
Acc. No. 2-1700 1-1500 1-1300 5-1100
Credit
Amount 1.780.000,00 17.800.000,00 18.040.000,00 14.684.844,00
52.304.844,00
52.304.844,00
PT EDELWEISS ELEKTRONIK JURNAL PENERIMAAN KAS DESEMBER 2015
Date
Invoice No.
Debit Description
Ref
Cash In Bank
Sales Discount
2
BKM12-1 Toko Modern Elektronik
v
Rp
88.396.000
15
BKM12-2 Toko Cipta Electric
v
Rp
112.200.000
Rp
124.960.000
16
NK-01
Sales of merchandise
Rp
Credit Acc. No
Amount
1.804.000
Account Receivable Rp
90.200.000
Rp
112.200.000
Acc. No
Amount
-
-
4-1100
Rp
113.600.000
PPN outcome
2-1600
Rp
11.360.000
Merchandise inventory
1-1500
Rp
104.472.909
1-1400
Rp
3.500.000
8-1300
Rp
858.000
Rp
233.790.909
Cost of goods sold
24
BKM12-3 Allowance for doubtful debt
29
BKM12-4 Toko Duta Harapan
5-1100
v
Rp
3.500.000
Rp
86.658.000
Rp
104.472.909
Rp
85.800.000
Late fee collected
Rp
415.714.000
Rp
1.804.000
Rp
104.472.909
Recapitulation Debit Acc. No. 1-1100 4-1300 5-1100
Rp Rp Rp
Amount 415.714.000 1.804.000 104.472.909
Rp
521.990.909
Acc. No. 1-1300 4-1100 2-1600 1-1500 1-1400 8-1300
Credit Amount Rp 288.200.000 Rp 113.600.000 Rp 11.360.000 Rp 104.472.909 Rp 3.500.000 Rp 858.000
Rp
521.990.909
Rp
288.200.000
PT EDELWEISS ELEKTRONIK JURNAL PENGELUARAN KAS DESEMBER 2015
Date
Debit
Invoice No.
Description
Ref
Credit Other
Account Payable
Acc. No. 2-1300
Cash in Bank
Amount
1
BKK12-1 Accrued expense
Rp
9.000.000
10
BKK12-2 PT Aneka Elektronik
Rp
92.400.000
17
BKK12-3 Dividend payable
2-1800
Rp
20
BKK12-4 Credit card
2-1100
Rp
4.800.000
Rp
4.800.000
5.400.000
Rp
5.400.000
22
BKK12-5 Bank mandiri loan
2-2100
Rp
27.000.000
Rp
29.700.000
30
BKK12-6 Advertising expense
9-1100
Rp
2.700.000
6-1100
Rp
775.000
Rp
4.000.000
Accrued expense
2-1300
Rp
1.000.000
Accrued expense
2-1300
Rp
700.000
Store supplies
1-1600
Rp
715.000
Maintenance and repair expense
6-1500
Rp
810.000
Rp
52.900.000
Rp
145.300.000
v
Rp
9.000.000
92.400.000
Interest expense
Rp
Rp
92.400.000
RECAPITULATION Debit Acc. No. 2-1200
Credit
Amount Rp 92.400.000
2-1300
Rp
10.700.000
2-1800
Rp
4.800.000
2-1100
Rp
5.400.000
2-2100
Rp
27.000.000
9-1100
Rp
2.700.000
6-1100
Rp
775.000
1-1600
Rp
715.000
6-1500
Rp
810.000
Rp
145.300.000
Acc. No. 1-1100
Rp
Amount 145.300.000
Rp
145.300.000
Other Acc. No.
Amount
PT EDELWEISS ELEKTRONIK KARTU PERSEDIAAN DESEMBER 2015 SAM191
KULKAS 1 PINTU IN
Date Dec 2015
1 3 6 8 10 14 16 19 23 24 27
Invoice No.
F-12/01 FCE.3100 BM12-1 F-12/02 NKr12-1 NK01 IE1607 AE-1457 F-12/03 F-12/04
Description Saldo Awal Penjualan Pembelian Retur Pembelian Penjualan Retur Penjualan Penjualan Tunai Pembelian Pembelian Penjualan Penjualan
Quant ity
16 -3
9 14
Price
OUT Amount
2.900.000 2.900.000
2.850.000 2.910.000
Quant ity
Price 2.800.000
28.000.000
11 (2) 13
2.831.707 2.831.707 2.831.707
31.148.780 (5.663.415) 36.812.195
9 20
2.861.725 2.861.725
25.755.523 57.234.495
46.400.000 (8.700.000)
25.650.000 40.740.000
1 3 6 8 10 14 16 19 23 24 27
Quant ity 38 28 44 41 30 32 19 28 42 33 13
Price 2.800.000 2.800.000 2.836.364 2.831.707 2.831.707 2.831.707 2.831.707 2.837.587 2.861.725 2.861.725 2.861.725
Amount 106.400.000 78.400.000 124.800.000 116.100.000 84.951.220 90.614.634 53.802.439 79.452.439 120.192.439 94.436.916 37.202.422
KULKAS 2 PINTU IN
Dec 2015
Amount
10
SAM202 Date
BALANCE
Invoice No.
F-12/01 FCE.3100 BM12-1 F-12/02 NKr12-1 NK01 IE1607 AE-1457 F-12/03 F-12/04
Description Saldo Awal Penjualan Pembelian Retur Pembelian Penjualan Retur Penjualan Penjualan Tunai Pembelian Pembelian Penjualan Penjualan
Quant ity
11 -2
11 15
Price
4.550.000 4.550.000
4.510.000 4.525.000
OUT Amount
Quant ity
Price
BALANCE Amount
9
4.500.000
40.500.000
10 (2) 15
4.510.714 4.510.714 4.510.714
45.107.143 (9.021.429) 67.660.714
12 18
4.515.302 4.515.302
54.183.619 81.275.429
50.050.000 (9.100.000)
49.610.000 67.875.000
Quant ity 42 33 44 42 32 34 19 30 45 33 15
Price 4.500.000 4.500.000 4.512.500 4.510.714 4.510.714 4.510.714 4.510.714 4.510.452 4.515.302 4.515.302 4.515.302
Amount 189.000.000 148.500.000 198.550.000 189.450.000 144.342.857 153.364.286 85.703.571 135.313.571 203.188.571 149.004.952 67.729.524
PT EDELWEISS ELEKTRONIK BUKU BESAR PEMBANTU UTANG DESEMBER 2015 Aneka Elektronik Date Des 2015
Description 1 Saldo awal 10 Pelunasan 23 Pembelian
S001 Ref
Debit
Des 2015
Description 1 Saldo awal 19 Pembelian
Rp
Des 2015
Rp Rp Rp
Rp
119.526.500
Credit 92.400.000 119.526.500
S002 Ref
Debit
Credit
Balance Debit
√ Rp
Rp Rp
82.831.000
Credit 83.600.000 166.431.000
S003 Description
1 6 8
Debit
92.400.000
City Elektronik Date
Balance
√
Indo Elektronik Date
Credit
Saldo awal Pembelian Retur Pembelian
Ref
Debit
Credit
√ Rp Rp
19.580.000
106.140.000
Balance Debit Rp Rp Rp
Credit 118.800.000 224.940.000 205.360.000
PT EDELWEISS ELEKTRONIK BUKU BESAR PEMBANTU PIUTANG DESEMBER 2015 Toko Modern Elektronik Date Dec 2015
Description 1 Saldo awal 2 Pelunasan 24 Penjualan
C001 Ref
Debit
√ JKm-1
Rp Rp
Date Dec 2015
Dec 2015
Description 1 Saldo awal 10 Penjualan 14 Retur Penjualan
Ref
Debit
Dec 2015
Credit
Rp
Description 1 Saldo awal 15 Pelunasan 27 Penjualan
Description 1 Saldo awal 3 Penjualan 29 Pelunasan
Balance
Credit
√ 93.890.000 Rp
18.040.000
Rp Rp Rp
Debit 99.000.000 192.890.000 174.850.000
Rp Rp Rp
Balance Debit 112.200.000 169.720.000
Credit
C003 Ref
Debit
Credit
√ Rp Rp
112.200.000
169.720.000
Toko Duta Harapan Date
Rp Rp Rp
Debit 90.200.000 97.350.000
C002
Toko Cipta Electric Date
90.200.000
97.350.000
Toko Kharisma
Balance
Credit
Credit
C004 Ref
Debit
√ Rp
Balance
Credit
84.870.000 Rp
85.800.000
Rp Rp Rp
Debit 85.800.000 170.670.000 84.870.000
Credit
PT EDELWEISS ELEKTRONIK DAFTAR SALDO UTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
Aneka Elektronik
AE-1457
23-Des-15
Rp
119.526.500
2
Indo Elektronik
IE-1589
20-Nop-15
Rp
83.600.000
3
Indo Elektronik
IE-1607
19-Des-15
Rp
82.831.000
4
City Elektronik
FCE-3022
28-Nop-15
Rp
118.800.000
5
City Elektronik
FCE-3100
06-Des-15
Rp
86.560.000
Rp
491.317.500
PT EDELWEISS ELEKTRONIK DAFTAR SALDO PIUTANG PER 31 DESEMBER 2015 No.
Nama
No. Faktur
Tanggal
Jumlah
1
Toko Modern Elektronik
F-12/03
24/12/2015
Rp
97.350.000
2
Toko Kharisma
F-11/27
30/11/2015
Rp
99.000.000
3
Toko Kharisma
F-12/02
10/12/2015
Rp
75.850.000
4
Toko Cipta Electric
F-12/04
27/12/2015
Rp
169.720.000
5
Toko Duta Harapan
F-12/01
03/12/2015
Rp
84.870.000
Rp
526.790.000
PT EDELWEISS ELEKTRONIK BUKU BESAR DESEMBER 2015 Cash In Bank Date Dec 2015
1-1100 Description
1 saldo awal 31 Penerimaan kas 31 Pengeluaran kas
Ref
Debit
√ JKm-1 Rp JKk-1
415.714.000 Rp
Petty Cash Description 1
saldo awal
Ref
Debit
Date
Description 1 14 31 31
saldo awal Retur penjualan Penerimaan kas Penjualan
Date
Ref
Debit
√ JU-1 JKm-1 JPj-1 Rp
Description 1 saldo awal 31 Penerimaan kas
Date
Description 1 8 14 31 31 31
445.830.000
saldo awal Retur Pembelian Retur penjualan Penerimaan kas pembelian penjualan
Dec 2015
Credit
Balance Rp Rp Rp Rp
Debit 387.200.000 369.160.000 80.960.000 526.790.000
Credit
1-1400 Ref
Debit
√ JKm-1
Balance
Credit Rp
Debit Rp Rp
3.500.000
Credit 3.150.000 6.650.000
1-1500 Ref
Debit
√ JU-1 JU-1 14.684.844,00 JKm-1 JPb-1 Rp 280.325.000 JPj-1
Store Supplies Date
Rp
Balance Debit 5.000.000
Credit 18.040.000,00 Rp 288.200.000
Merchandise Inventory
Dec 2015
Credit
1-1300
Allowance for Doubtful Debt
Dec 2015
Debit 138.479.700 554.193.700 408.893.700
Credit
√
Accounts Receivable
Dec 2015
145.300.000
Rp Rp Rp
1-1200
Date Dec 2015
Balance
Credit
Balance
Credit 17.800.000,00 Rp
104.472.909
Rp
363.204.989
Rp Rp Rp Rp Rp Rp
Debit 295.400.000 277.600.000 292.284.844 187.811.935 468.136.935 104.931.946
Rp Rp
Balance Debit 6.850.000 7.565.000
Credit
1-1600 Description
1 saldo awal 31 Pengeluaran Kas
Ref √ JPk-1
Debit Rp
715.000
Credit
Credit
Prepaid Rent Date Dec 2015
1-1700 Description
1
saldo awal
Ref
Debit
√
Rp
Prepaid Insurance Date Dec 2015
Description 1
saldo awal
Dec 2015
Description 1
saldo awal
Ref
Debit
Dec 2015
Description 1
saldo awal
Rp
Ref
Debit
Balance
Credit
√
Rp
Debit 31.378.600
Credit
1-2100 Ref
Debit
Balance
Credit
√
Rp
Description 1
saldo awal
Ref
Debit
Debit 145.000.000
Credit
Date
Description 1
saldo awal
Description 1
saldo awal
Rp
Debit 192.500.000
Credit
Rp
Balance Debit 768.000.000
1-3200 Ref
Debit
Credit
√
Building Accumulated Depr. Date
Balance
Credit
√
Building At Cost
Dec 2015
Credit
1-3100
Date
Dec 2015
Debit 6.930.000
1-1900
Land
Dec 2015
Credit
Balance
Credit
√
Stock Investment Date
Debit 4.400.000
1-1800
Prepaid Income Tax Date
Balance
Credit
Credit
1-3300 Ref √
Debit
Credit
Balance Debit Rp
Credit 117.760.000
Vehicle At Cost Date Dec 2015
1-3400 Description
1
saldo awal
Ref
Debit
√
Rp
Vehicle Accumulated Depr. Date Dec 2015
Description 1
saldo awal
Dec 2015
Ref
Debit
Dec 2015
saldo awal
Description 1
Dec 2015
saldo awal
Ref
Debit
1 saldo awal 31 payment
Description 1 8 31 31
Rp
Dec 2015
Balance Debit 220.800.000
Credit
1-3700 Ref
Debit
Credit
Balance Debit
√
Rp
Ref √ CPJ
Debit Rp
saldo awal Retur Pembelian Pengeluaran kas pembelian
Description 1 saldo awal 31 Pengeluaran kas
Credit
Credit 77.720.000
Balance Debit Rp Rp
5.400.000
Credit 5.400.000 -
2-1200 Ref √ JU-1 JKk-1 JPb-1
Debit Rp Rp
Credit
Balance Debit Rp Rp Rp Rp
19.580.000 92.400.000 Rp
Accrued Expense Date
Credit
√
Account Payable
Dec 2015
Credit 94.395.000
2-1100 Description
Date
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
308.497.500
Credit 294.800.000 275.220.000 182.820.000 491.317.500
2-1300 Ref √ JKk-1
Debit Rp
10.700.000
Credit
Balance Debit Rp Rp
Credit 10.700.000 -
Income Tax Payable Date Dec 2015
Description 1
2-1400 Ref
Debit
Date
Rp
saldo awal
Ref
Debit
Dec 2015
Dec 2015
Dec 2015
Description 1 saldo awal 31 Penerimaan kas 31 penjualan 14 Retur Penjualan
Ref
Debit
JKm-1 JPj-1 JU-1 Rp
Dec 2015
Balance
Credit Rp Rp
Debit
Credit Rp Rp Rp Rp
11.360.000 40.510.000
1.640.000
11.360.000 51.870.000 50.230.000
2-1700 Description
1 saldo awal 31 Pembelian 8 Retur Pembelian
Ref JPb-1 JU-1
Debit Rp
Description 1 saldo awal 31 Pengeluaran kas
Description 1 saldo awal 31 Pengeluaran kas
Balance
Credit
28.032.500 Rp
1.780.000
Debit Rp Rp Rp
Credit
28.032.500 26.252.500
2-1800 Ref √ JKk-1
Debit Rp
Credit
Balance Debit Rp Rp
4.800.000
Bank Mandiri Loan Date
Credit 19.500.000
2-1600
Dividend Payable Date
Debit Rp
PPN Income Date
-
Balance
Credit
√
PPN Outcome Date
Credit
2-1500 Description
1
Debit
saldo awal
PPN Payable
Dec 2015
Balance
Credit
Credit 4.800.000 -
2-2100 Ref √ JKk-1
Debit Rp
27.000.000
Credit
Balance Debit Rp Rp
Credit 270.000.000 243.000.000
Common Stock Date Dec 2015
3-1100 Description
1
saldo awal
Ref
Debit
Dec 2015
Description 1
saldo awal
Dec 2015
Description 1
Ref
Debit
Dec 2015
Rp
1 saldo awal 1 saldo awal 31 Penerimaan kas 31 penjualan
Description 1 saldo awal 31 penjualan
Ref
Debit
Dec 2015
Dec 2015
Debit
Credit -
4-1100 Ref
Debit
√ JKm-1 JPj-1
Balance
Credit
Rp Rp
Debit
Credit Rp Rp 1.770.000.000 Rp 1.883.600.000 Rp 2.288.700.000
113.600.000 405.100.000
4-1200 Ref
Debit
JPj-1
Balance
Credit Rp
Debit
Credit Rp Rp
220.000
220.000
4-1300 Description
1 saldo awal 31 Penerimaan kas
Ref
Debit
√ JKm-1 Rp
Balance
Credit Rp Rp
1.804.000
Sales Return Date
Balance
Credit
Rp
Sales Discount Date
Credit 265.058.800
3-1300
Freight Collected
Dec 2015
Debit
saldo awal
Description
Date
Balance
Credit
√
Sales of Merchandise Date
Credit Rp 1.000.000.000
3-1200
Income Summary Date
Debit
√
Retained Earnings Date
Balance
Credit
Debit 8.700.000 10.504.000
Credit
4-1400 Description
Ref
1 saldo awal 14 Retur penjualan
JU-1
Debit Rp
16.400.000
Balance
Credit
Debit Rp Rp
16.400.000
Credit
Cost of Goods Sold Date Dec 2015
Description 1 14 31 31
saldo awal Retur Penjualan Penerimaan kas penjualan
5-1100 Ref
Debit
√ JU-1 JKm-1 Rp JPj-1 Rp
Rp
Description 1 saldo awal 31 pembelian
Ref √ JPb-1
Debit Rp
Date
Description 1 saldo awal 31 Pengeluaran Kas
Date
Description 1
saldo awal
Ref √ JPk-1
Debit Rp
Dec 2015
Ref
Dec 2015
saldo awal
Description 1
Debit
Dec 2015
Debit 9.350.000 10.125.000
Credit
Balance
Credit
√
Rp
Ref
Debit
Debit 16.500.000
Credit
saldo awal
Description 1 saldo awal 31 Pengeluaran Kas
Balance
Credit
√
Rp
Debit 4.400.000
Credit
6-1400 Ref
Debit
Rp
Debit 6.700.000
Credit
6-1500
Ref √ JPk-1
Balance
Credit
√
Maintenance and Repair Expenses Date
Rp Rp
6-1200
Store Supplies Expenses Date
Credit
6-1300 Description
1
Debit 6.675.500 6.815.500
Balance
Credit
775.000
Rent Expenses Date
Rp Rp
6-1100
Telephone, Water, and Electricity Expenses
Dec 2015
Credit
Balance
Credit
140.000
Advertising Expenses
Dec 2015
Rp Rp Rp Rp
Debit 1.239.000.000 1.224.315.156 1.328.788.065 1.691.993.054
5-1200
Date Dec 2015
14.684.844
104.472.909 363.204.989
Freight Paid
Balance
Credit
Debit Rp
810.000
Balance
Credit Rp Rp
Debit 6.300.000 7.110.000
Credit
Bad Debt Expenses Date Dec 2015
Description 1
6-1600 Ref
Debit
saldo awal
Dec 2015
Description 1
saldo awal
Dec 2015
Description 1
saldo awal
Ref
Debit
Dec 2015
Description 1
saldo awal
Dec 2015
Ref
Debit
Dec 2015
saldo awal
6-1900 Ref
Debit
Dec 2015
Balance
Credit
√
Rp
Ref
Debit
Debit 99.000.000
Credit
Credit
Balance Debit
√
Rp
saldo awal
Ref
Debit
Description 1 saldo awal 31 Penerimaan kas
Credit
Credit 5.000.000
Balance Debit
√
Rp
Late Fees Collected Date
Credit
8-1200 Description
1
Rp
Balance Debit 1.890.000
Credit
√
Dividen Income Date
Credit
8-1100 Description
1
Rp
Debit 78.705.000
6-1800
Interest Income Date
-
Balance
Credit
√
Wages & Salaries Expenses Date
Credit
6-1700
Insurance Expenses Date
Debit Rp
Depreciation Expenses Date
Balance
Credit
Credit 5.800.000
8-1300 Ref JKm-1
Debit
Credit Rp
858.000
Balance Debit
Credit Rp Rp
858.000
Interest Expenses Date Dec 2015
Description 1 saldo awal 31 Pengeluaran kas
9-1100 Ref √ JKk-1
Debit Rp
Date Dec 2015
Description 1
saldo awal
Dec 2015
Description 1
Ref
Debit
Rp
Ref
Debit
Dec 2015
Description 1
saldo awal
Description
Debit
Credit -
9-1400 Ref
Debit
Balance
Credit
Debit
Credit
9-1500 Ref
Debit
Balance
Credit
√
Rp
Late Fee Expenses Date
Credit
Balance
Credit Rp
Miscellalneous Expenses Date
Debit 3.400.000
9-1300
saldo awal
Description
Credit
Balance
Credit
√
Gain/Loss Sales Vehicle Date
Debit 2.700.000 5.400.000
9-1200
Income Tax Expenses Date
Rp Rp
2.700.000
Bank Service Charge
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
Rp Rp Rp
Debit 408.893.700 5.000.000 526.790.000
Rp Rp Rp Rp Rp Rp Rp Rp
104.931.946 7.565.000 4.400.000 6.930.000 31.378.600 145.000.000 192.500.000 768.000.000
Rp Rp
Rp
Credit
Rp
6.650.000
Rp
117.760.000
Rp
94.395.000
Rp
77.720.000
Rp
491.317.500
Rp Rp
19.500.000 50.230.000
Rp Rp Rp
243.000.000 1.000.000.000 265.058.800
Rp Rp
2.288.700.000 220.000
Rp Rp Rp
5.000.000 5.800.000 858.000
Rp
4.666.209.300
258.000.000 220.800.000
26.252.500
Rp Rp Rp Rp Rp
10.504.000 16.400.000 1.691.993.054 6.815.500 10.125.000
Rp Rp Rp Rp
16.500.000 4.400.000 6.700.000 7.110.000
Rp Rp Rp
78.705.000 1.890.000 99.000.000
Rp Rp
5.400.000 3.400.000
Rp
825.000
Rp
4.666.209.300
PT EDELWEISS ELEKTRONIK JURNAL PENYESUAIAN 31 DESEMBER 2015 Date 31
31
31
31
31
Description Doc. No BM12-2 Bank Service Charge Cash in Bank Interest Income
Ref 9-1200 1-1100 8-1100
BM12-3 Wages & Salaries Expenses Telepon, Water, and Electricity Expense Accrued Expenses
6-1900 6-1200 2-1300
Rp Rp
BM12-4 Insurance Expenses Rent Expenses Store Supplies Expenses Bad Debt Expenses Prepaid Insurance Prepaid Rent Store Supplies Allowance for Doubtful Debt
6-1800 6-1300 6-1400 6-1600 1-1800 1-1700 1-1600 1-1400
Rp Rp Rp Rp
BM12-5 Depreciation Expenses Building Accummulated Depr. Vehicle Accummulated Depr. Equipment Accummulated Depr.
6-1700 1-3300 1-3500 1-3700
Rp
BM12-6 PPN Outcome PPN Income PPN Payable Income Tax Expense Prepaid Income Tax Income Tax Payable
2-1600 2-1700 2-1500 9-1300 1-1900 2-1400
Rp
Rp Rp
Rp
Rp
Debit 105.000 405.000
Credit
Rp
510.000
Rp
10.700.000
Rp Rp Rp Rp
315.000 400.000 2.395.000 9.153.700
Rp Rp Rp
2.560.000 3.255.000 1.340.000
Rp Rp
26.252.500 23.977.500
Rp Rp
31.378.600 36.197.081
Rp
148.434.381
9.000.000 1.700.000
315.000 400.000 2.395.000 9.153.700
7.155.000
50.230.000
67.575.681
148.434.381
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
1-1600 1-1700 1-1800
Prepaid Insurance
1-1900
Prepaid Income Tax
1-2100
Unadjusted Trial Balance Dr. Cr. 408.893.700
-
5.000.000
-
526.790.000
-
-
6.650.000
104.931.946
-
Store Supplies
7.565.000
-
Prepaid Rent
4.400.000
-
6.930.000
-
31.378.600
-
Stock Invesment
145.000.000
-
1-3100
Land
192.500.000
-
1-3200
Building at Cost
768.000.000
-
1-3300
Building Accumulated Depr.
-
117.760.000
1-3400
Vehicle at cost
258.000.000
-
1-3500
Vehicle Accumulated Depr.
-
94.395.000
1-3600
Equipment
220.800.000
-
1-3700
Equipment Accumulated Depr.
-
77.720.000
2-1100
Credit Card
-
-
2-1200
Accounts Payable
-
491.317.500
2-1300
Accrued Expense
-
-
2-1400
Income Tax Payable
-
-
2-1500
PPN Payable
-
19.500.000
2-1600
PPN Outcome
-
50.230.000
2-1700
PPN Income
26.252.500
-
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
4-1300
Sales Discount
10.504.000
-
Adjustments Dr. Cr. 405.000
9.153.700 2.395.000 400.000 315.000 31.378.600
2.560.000 3.255.000 1.340.000
10.700.000 36.197.081 23.977.500 50.230.000 26.252.500
Adjusted Trial Balance Dr. Cr. 409.298.700 5.000.000 526.790.000 15.803.700 104.931.946 5.170.000 4.000.000 6.615.000 145.000.000 192.500.000 768.000.000 120.320.000 258.000.000 97.650.000 220.800.000 79.060.000 491.317.500 10.700.000 36.197.081 43.477.500 243.000.000 1.000.000.000 265.058.800 2.288.700.000 220.000 10.504.000 -
Income Statement Dr. Cr.
10.504.000
2.288.700.000 220.000 -
Balance Dr. Cr. 409.298.700 5.000.000 526.790.000 15.803.700 104.931.946 5.170.000 4.000.000 6.615.000 145.000.000 192.500.000 768.000.000 120.320.000 258.000.000 97.650.000 220.800.000 79.060.000 491.317.500 10.700.000 36.197.081 43.477.500 243.000.000 1.000.000.000 265.058.800 -
PT EDELWEISS ELEKTRONIK NERACA LAJUR 31 DESEMBER 2015 (dalam ribuan rupiah) Acc. No
Account Name
4-1400
Sales Return
5-1100
Cost of Goods Sold
5-1200
Freight Paid
6-1100
Unadjusted Trial Balance Dr. Cr.
Adjustments Dr. Cr.
16.400.000
-
1.691.993.054
-
6.815.500
-
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
-
6-1600
Bad Debt Expense
-
-
6-1700
Depreciation Expenses
78.705.000
-
6-1800
Insurance Expense
1.890.000
-
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
1.700.000 400.000 2.395.000 9.153.700 7.155.000 315.000 9.000.000 510.000
105.000 67.575.681
148.434.381
148.434.381
Adjusted Trial Balance Dr. Cr. 16.400.000 1.691.993.054 6.815.500 10.125.000 18.200.000 4.800.000 9.095.000 7.110.000 9.153.700 85.860.000 2.205.000 108.000.000 5.510.000 5.800.000 858.000 5.400.000 3.505.000 67.575.681 825.000 4.703.672.581 4.703.672.581
Income Statement Dr. Cr. 16.400.000 1.691.993.054 6.815.500 10.125.000 18.200.000 4.800.000 9.095.000 7.110.000 9.153.700 85.860.000 2.205.000 108.000.000 5.510.000 5.800.000 858.000 5.400.000 3.505.000 67.575.681 825.000 2.057.566.935 2.301.088.000 243.521.065 243.521.065 243.521.065
Balance Dr.
Cr.
2.646.105.646
2.402.584.581 243.521.065 2.646.105.646
2.646.105.646
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 5 Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit 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 8 Interest Income Deviden Income Late Fees Collected Total Other Income 9 Interest Expense Bank Service Charge Miscellaneous Expense Total other expenses Net Profit Before Tax
Laba komersil Koreksi Fiskal: + Bad Debt Expense - Interest Income - Gain/Loss Sales of Vehicle - Dividend Income Total Koreksi Fiskal Penghasilan Kena Pajak Income Tax Expense = 25% x (50% x Rp 308.940.446,-) Net Income After Tax
Rp 2.288.700.000 Rp 220.000 Rp (10.504.000) Rp (16.400.000) Rp
2.262.016.000
Rp Rp
1.698.808.554 563.207.446
Rp Rp
17.235.000 545.972.446
Rp
6.658.000
Rp 1.691.993.054 Rp 6.815.500
Rp Rp Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp
10.125.000 7.110.000 -
5.800.000 858.000 5.400.000 825.000 Rp Rp
(6.225.000) 546.405.446
Rp
546.405.446
Rp Rp Rp Rp
(5.800.000) 540.605.446 67.575.681 478.829.765
(5.800.000)
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
Rp Rp
Rp
265.058.800,00
Rp
478.829.765,25
Rp
743.888.565,25
478.829.765,25 -
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
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
LIABILITIES & EQUITY Current Liabilities: Accounts Payable Accrued Expense Income Tax Payable PPN Payable Dividen Payable Total Current Liabilities
409.298.700 5.000.000 526.790.000 (15.803.700) 104.931.946 5.170.000 4.000.000 6.615.000 145.000.000
491.317.500 10.700.000 36.197.081 43.477.500 -
Long Term Liabilities: Bank Mandiri Loan Total Liabilities Rp
Rp Rp Rp Rp Rp Rp Rp
Rp Rp Rp Rp Rp
581.692.081
Rp Rp
243.000.000 824.692.081
Rp
1.743.888.565
Rp
2.568.580.646
1.191.001.946 Equity: Common Stock Retained Earning Total Equity
192.500.000 768.000.000 (120.320.000) 258.000.000 (97.650.000) 220.800.000 (79.060.000) Rp Rp
Rp
1.142.270.000 2.333.271.946
TOTAL LIABILITIES & EQUITY
Rp Rp
1.000.000.000 743.888.565
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
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
B. Arus Kas dari Aktivitas Investasi Arus Kas dari Aktivitas Investasi
Rp
C. Arus Kas dari Aktivitas Pendanaan bayar cicilan utang bank mandiri Arus Kas dari Aktivitas Pendanaan
Rp
Kenaikan (Penurunan) Arus Kas Saldo cash in bank dan petty cash, 1 Des 2015 Saldo cash in bank dan petty cash, 31 Des 2015
287.254.000,00 124.960.000,00 3.500.000,00 405.000,00 (92.400.000,00) (10.700.000,00) (4.800.000,00) (5.400.000,00) (2.700.000,00) (775.000,00) (715.000,00) (810.000,00) Rp
297.819.000,00
Rp
-
(27.000.000,00) Rp
(27.000.000,00)
Rp Rp Rp
270.819.000,00 143.479.700,00 414.298.700,00
PT EDELWEISS ELEKTRONIK JURNAL PENUTUP 31 DESEMBER 2015 Date
Description
Ref
Debit
Des
Sales of Merchandise
4-1100
Rp
2.288.700.000
31
Freight Collected
4-1200 8-1100 8-1200 8-1300 3-1400
Rp Rp Rp Rp
220.000 5.800.000 858.000
3-1400 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 9-1100 9-1200 9-1300 9-1500
Rp
3-1400 3-1200
Rp
Interest Income Deviden Income Late Fees Collected Income Summary 31
Income Summary Sales Discount Sales Return Cost of Goods Sold Freight Paid Advertising Expenses Telepon, Water and Electricity Expense Rent Expense Store Supplies Expense Maintenance and Repair Expense Bad Debt Expense Depreciation Expenses Insurance Expense Wages & Salaries Expense Interest Expense Bank Service Charge Income Tax Expense Miscellaneous Expense
31
Income Summary Retained Earnings
Rp
Credit
Rp
2.295.578.000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
10.504.000 16.400.000 1.691.993.054 6.815.500 10.125.000 7.110.000 5.400.000 825.000
Rp
478.829.765
Rp
4.523.580.319
1.749.172.554
478.829.765
4.523.580.319
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 409.298.700 5.000.000 526.790.000 104.931.946 5.170.000 4.000.000 6.615.000 145.000.000 192.500.000 768.000.000 258.000.000 220.800.000 2.646.105.646
Credit 15.803.700 120.320.000 97.650.000 79.060.000 491.317.500 10.700.000 36.197.081 43.477.500 243.000.000 1.000.000.000 743.888.565 2.881.414.346
