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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