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PT. COOLINDO PURCHASES JOURNAL December 2014 (In Rp.) DEBIT Date 1 2 3
Doc. No.
Description
DEC 10 F-FR-10/12 PT. FRIZINDO 23 F-UJ-23/12 PT. USAHA JAYA 30 F-SJ-30/12 PT. SOBATJAYA
Post Merchnadise Ref. Inventoy
OTHERS VAT - In
75,500,000 97,500,000 66,300,000
Acc. No
Amount
7,550,000 9,750,000 6,630,000
Page: __________ PJ 1 CREDIT OTHERS Accounts Payable Acc. No Amount 83,050,000 107,250,000 72,930,000
1 2 3
4
4
5
5
6
TOTAL
239,300,000
23,930,000
Date
263,230,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............
.....................
Posted by
.....................
: ............
Acc. No
1-150 1-191 Total
Amount
239,300,000 23,930,000 263,230,000
CREDIT Acc. No
Amount
2-110
263,230,000
Total
263,230,000
PT. COOLINDO SALES JOURNAL December 2014 (In Rp.) Page: __________ SJ 1 Date
Doc. No.
Description
DEC 11 F-CL-12-01TOKO MAKMUR 2 19 F-CL-12-02TOKO FROZEN 3 29 F-CL-12-03TOKO LAKU 1
Post Ref.
DEBIT OTHERS Accounts Cost of Merchandise Receivable Sold Acc. No. Amount 113,454,000 76,400,000 117,612,000 79,200,000 119,839,500 80,700,000
Sales 103,140,000 106,920,000 108,945,000
CREDIT OTHERS Merchandise VAT- Out Inventory Acc. No. Amount 10,314,000 76,400,000 10,692,000 79,200,000 10,894,500 80,700,000
1 2 3
4
4
5
5
6
TOTAL
350,905,500
236,300,000
319,005,000
Date
31,900,500
236,300,000
6
RECAPITULATION
Signature DEBIT
CREDIT
Prepared by : ............
.....................
Acc. No
Amount
Posted by : ............
.....................
1-130 5-110
350,905,500 4-110 236,300,000 2-131 1-150
319,005,000 31,900,500 236,300,000
TOTAL
587,205,500 TOTAL
587,205,500
Acc. No
Amount
PT. COOLINDO CASH RECEIPTS JOURNAL December 2014 (In Rp.) DEBIT Date 1 2 3
DEC
Doc. No.
4 BKM-12-01 15 BKM-12-02 26 BKM-12-03
Description
Post Ref.
OTHERS Cash In Bank
TOKO FROZEN TOKO LAKU TOKO MAKMUR
Acc. No
27,645,000 30,250,000 34,850,000
4-120
Amount 855,000
Accounts Receivable
Page: __________ CRJ 1 CREDIT OTHERS Acc. No
Amount
28,500,000 30,250,000 34,850,000
1 2 3
4
4
5
5
6
TOTAL
92,745,000
Date
855,000
93,600,000
6
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
: ............
..................... .....................
Acc. No
Amount
CREDIT Acc. No
Amount
1-110 4-120
92,745,000 855,000
1-130
93,600,000
TOTAL
93,600,000
TOTAL
93,600,000
PT. COOLINDO CASH PAYMENTS JOURNAL December 2014 (In Rp.)
Date 1 2 3 4
DEC
Doc. No.
Description
Post Ref.
Accounts Payable
1 BKK 12-01 Bayar accrued expesenses
Acc. No
Amount 23,450,000
39,500,000 38,750,000 2-130 2-132 2-134 2-210 9-110
5 6 7
DEBIT OTHERS 2-120
5 BKK 12-02 PT. USAHA JAYA 16 BKK 12-03 PT. SOBAT JAYA 18 BKK 12-04 Pelunasan Pajak SPT Masa
Page: __________ CPJ 1 CREDIT OTHERS
27 BKK 12-05 Angsuran pinjaman
8
28,475,000 1,775,000 1,453,000 15,600,000 5,350,000
Cash In Bank
Acc. No
Amount
23,450,000
1
39,500,000 38,750,000 31,703,000
2 3 4 5 6
20,950,000
7 8
9
9
10
10
11
TOTAL
78,250,000 Date
76,103,000
154,353,000
11
RECAPITULATION
Signature DEBIT
Prepared by : ............ Posted by
: ............
..................... .....................
Acc. No
Amount
CREDIT Acc. No
Amount
2-110 2-120 2-130 2-132 2-134 2-210 9-110
78,250,000 23,450,000 28,475,000 1,775,000 1,453,000 15,600,000 5,350,000
1-110
154,353,000
TOTAL
154,353,000
TOTAL
154,353,000
PT. COOLINDO PETTY CASH JOURNAL December 2014 (In Rp.) Page: __________ PCJ 1 DEBET Date
1 2 3 4 5
DEC
6 20 23 26 30
Doc. No. VKK 12-01 VKK 12-02 VKK 12-03 VKK 12-04 VKK 12-05
Description
Post Ref.
Rumah Tangga Kantor Listrik, Air, dan Telp Nov 2014 Konsumsi Rapat Koordinasi Kebersihan dan Keamanan Des Pmliharaan Perlengkapan & Peralatan
Account Name
CREDIT Acc. No.
Others Operating Expense Accrued Expenses Others Operating Expense Others Operating Expense Others Operating Expense
6-200 2-120 6-200 6-200 6-200
Amount 2,621,500 2,652,500 418,250 634,500 2,343,850
Petty Cash 2,621,500 2,652,500 418,250 634,500 2,343,850
1 2 3 4 5
6
6
7
7
TOTAL
8
Date
..................
Posted by
...................
8,670,600 8
RECAPITULATION
Signature
Prepared by : ............ : ............
8,670,600
CREDIT
DEBET
Acc. No 2-120 6-200
TOTAL
Amount
Acc. No 2,652,500 1-120 6,018,100
8,670,600 TOTAL
Amount
8,670,600
8,670,600
PT. COOLINDO GENERAL JOURNAL December 2014 (in Rp.) Page: GJ 1 DATE 1
DEC
DESCRIPTION
DOC. NO
26 NK-12-1
POST. REF
Accounts Payable
CREDIT 1
19,030,000
2
VAT (Value Added Tax) In
3
Merchandise Inventory
4
DEBIT
1,730,000
2
17,300,000
3 4
(Retur pembelian ke PT. USAHA JAYA)
5 6
5
30 NK-12/01
7 8
VAT (Value Added Tax) Out
972,000
6
Sales Return and Allowance
9,720,000
7
Accounts Receivable
9
10,692,000
8 9
(Retur penjualan dari TOKO LAKU)
10
10
11
Merchandise Inventory
12
11
7,200,000
Cost of Merchandise Sold
13
7,200,000
12 13
(Retur penjualan dari TOKO LAKU)
14
14
15
15
16
16
20
20
TOTAL
21
RECAPITULATION Acc. No
DEBIT Amount
CREDIT Acc. No Amount
2-110 2-131 4-130 1-150
19,030,000 972,000 9,720,000 7,200,000
1-191 1-150 1-130 5-110
1,730,000 17,300,000 10,692,000 7,200,000
TOTAL
36,922,000 TOTAL
36,922,000
36,922,000
36,922,000
Date Prepared by : ............
Signature .....................
Posted by
.....................
: ............
21
PT. COOLINDO INVENTORY CARD December 2014 (in Rp.) No Product Location Date 1 2
DEC
1 10
: : :
Post Ref.
SJ-F190M Sharp 2 Pintu Store Basement
Purchased Units 14
Unit Cost 2,600,000
Sold Total
Units
Unit Cost
Balance Total
36,400,000
3 4
11
20
2,500,000
50,000,000
19 23 26 29 30 30
22
2,500,000
55,000,000
5 6 7 8 9 10 11 12
26 (4)
2,600,000 2,600,000
67,600,000 (10,400,000) 16 (1)
14 50
2,600,000
36,400,000 130,000,000
57
2,600,000 2,600,000
41,600,000 (2,600,000)
Units 42 42 14 22 14 14 40 36 20 21 35
Unit Cost 2,500,000 2,500,000 2,600,000 2,500,000 2,600,000 2,600,000 2,600,000 2,600,000 2,600,000 2,600,000 2,600,000
Total 105,000,000 105,000,000 36,400,000 55,000,000 36,400,000 36,400,000 104,000,000 93,600,000 52,000,000 54,600,000 91,000,000
144,000,000
1 2 3 4 5 6 7 8 9 10 11 12
Date Prepared by : ............
Signature .....................
PT. COOLINDO INVENTORY CARD December 2014 (in Rp.) No Product Location
1 2
Date DEC 1 10
: : : Post Ref.
Units 17
GN-Y201SP LG 1 Pintu Store Basement Purchased Unit Cost 2,300,000
Total
Units
Sold Unit Cost
Total
39,100,000
3 4
11
12
2,200,000
26,400,000
5 6 7 8 9 10 11 12
19 23 26 29 30 30
11 13 (3)
2,300,000 2,300,000
17 (2) 13 40
2,300,000
2,200,000
24,200,000
29,900,000 (6,900,000)
29,900,000 92,000,000
(17,300,000)
38
2,300,000 2,300,000
39,100,000 (4,600,000)
Units 23 23 17 11 17 17 30 27 10 12 25
Balance Unit Cost 2,200,000 2,200,000 2,300,000 2,200,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000 2,300,000
Total 50,600,000 50,600,000 39,100,000 24,200,000 39,100,000 39,100,000 69,000,000 62,100,000 23,000,000 27,600,000 57,500,000
85,100,000
1 2 3 4 5 6 7 8 9 10 11 12
Date Prepared by : ............
Signature .....................
PT. COOLINDO GENERAL LEDGER December 2014 (in Rp.) Account : Cash in Bank DATE
Dec
DESCRIPTION
POST. REF.
1 Balance 31 CRJ 1 31 CPJ 1
DEBIT
CREDIT
92,745,000 154,353,000
Account : Petty Cash DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
1 Balance 31 PCJ 1
CREDIT
8,670,600
Account : Accounts Receivable DATE
Dec
DESCRIPTION
1 31 31 31
POST. REF.
Balance SJ 1 CRJ 1 GJ 1
DEBIT
CREDIT
350,905,500 93,600,000 10,692,000
Account : Allowance of Doubtful Debt DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
DEBIT
DATE
1 31 31 31 31
1-110 CREDIT
387,560,000 480,305,000 325,952,000
Acct. No. : Balance DEBIT
1-120 CREDIT
14,150,000 5,479,400
Acct. No. : Balance DEBIT
1-130 CREDIT
93,600,000 444,505,500 350,905,500 340,213,500
Acct. No. : Balance DEBIT
1 Balance
1-140 CREDIT
24,400,000
Account : Merchandise Inventory
Dec
Acct. No. : Balance
DESCRIPTION
Balance PJ 1 SJ 1 GJ 1 GJ 1
POST. REF.
DEBIT
CREDIT
239,300,000 236,300,000 17,300,000 7,200,000
Acct. No. : Balance DEBIT
155,600,000 394,900,000 158,600,000 141,300,000 148,500,000
1-150 CREDIT
Account : Office Supplies DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Prepaid Insurance
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
POST. REF.
Balance PJ 1 GJ 1
DEBIT
CREDIT
23,930,000 1,730,000
Account : Prepaid Income Tax Article 25 DATE
Dec
DESCRIPTION
1
DEBIT
1-170 CREDIT
Acct. No. : Balance DEBIT
1-190 CREDIT
-
DESCRIPTION
1 31 31
Acct. No. : Balance
Balance
Account : VAT (Value Added Tax) In DATE
CREDIT
40,000,000
Balance
Account : VAT (Value Added Tax) Receivable DATE
DEBIT
1-160
26,300,000
1 Balance 31
DATE
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
1-191 CREDIT
23,930,000 22,200,000
Acct. No. : Balance DEBIT
1-192 CREDIT
12,300,000
Balance -
Account : Land DATE
Dec
DESCRIPTION
1
Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
700,000,000
1-310 CREDIT
Account : Buildings DATE
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
POST. REF.
DEBIT
CREDIT
Dec
DESCRIPTION
1
POST. REF.
DEBIT
CREDIT
Dec
1 31 31 31
Dec
DESCRIPTION
POST. REF.
Balance PJ 1 CPJ 1 GJ 1
DEBIT
CREDIT
1 31
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Dec
1 31 31
DESCRIPTION
POST. REF.
Balance CPJ 1
DEBIT
1-331 CREDIT
DEBIT
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
2-120 CREDIT
26,102,500 2,652,500 -
CREDIT
Acct. No. : Balance DEBIT
2-130 CREDIT
28,475,000 -
CREDIT
31,900,500 972,000
2-110
123,500,000 386,730,000 308,480,000 289,450,000
28,475,000
DESCRIPTION
Balance SJ 1 GJ 1
CREDIT
Acct. No. : Balance
23,450,000 2,652,500
Account : VAT (Value Added Tax) Out DATE
DEBIT
78,250,000 19,030,000
Account : VAT (Value Added Tax) Payable
Dec
1-330
Acct. No. : Balance
263,230,000
1 Balance 31 CPJ1 31 PCJ 1
DATE
DEBIT
Balance
Account : Accrued Expense DATE
Acct. No. : Balance
249,100,000
Account : Accounts Payable DATE
CREDIT
508,800,000
Balance
Account : Acc. Depreciaton – Equipment DATE
DEBIT
1-321
218,300,000
DESCRIPTION
1
CREDIT
Acct. No. : Balance
Balance
Account : Equipment DATE
DEBIT
1-320
888,000,000
Balance
Account : Acc. Depreciation – Buildings DATE
Acct. No. : Balance
Acct. No. : Balance DEBIT
2-131 CREDIT
31,900,500 30,928,500
Account : Income Tax Article 21 Payable DATE
Dec
DESCRIPTION
1 31
POST. REF.
DEBIT
Balance CPJ 1
CREDIT
Dec
DESCRIPTION
1
POST. REF.
DEBIT
Dec
CREDIT
POST. REF.
DEBIT
1 Balance 31 CPJ1
CREDIT
Dec
POST. REF.
Balance CPJ 1
DEBIT
CREDIT
Dec
POST. REF.
DEBIT
CREDIT
Dec
1 31
POST. REF.
DEBIT
CREDIT
Dec
1 31
DEBIT
3-110 CREDIT
Acct. No. : Balance DEBIT
3-130 CREDIT
836,549,000
DESCRIPTION
POST. REF.
DEBIT
Balance SJ 1
CREDIT
Acct. No. : Balance DEBIT
POST. REF.
DEBIT
855,000
CREDIT
4-110 CREDIT
1,140,550,000 1,459,555,000
319,005,000
DESCRIPTION
Balance CRJ 1
CREDIT
Acct. No. : Balance
Balance
Account : Sales Discount DATE
DEBIT
2-210
655,000,000
Account : Sales DATE
CREDIT
Acct. No. : Balance
Balance
DESCRIPTION
1
DEBIT
2-134
485,000,000 469,400,000
Account : Retained Earnings DATE
CREDIT
Acct. No. : Balance
15,600,000
DESCRIPTION
1
2-133
1,453,000 -
Account : Stock Capital DATE
DEBIT
1,453,000
DESCRIPTION
1 31
Acct. No. : Balance
-
Account : Mandiri Bank, Loan
Dec
CREDIT
Balance
DESCRIPTION
DATE
2-132
1,775,000 -
Account : Income Tax Article 25/29 Payable DATE
DEBIT
1,775,000
Account : Income Tax Article 23 Payable DATE
Acct. No. : Balance
Acct. No. : Balance DEBIT
32,450,000 33,305,000
4-120 CREDIT
Account : Sales Return and Allowance DATE
Dec
DESCRIPTION
POST. REF.
1 Balance 31 GJ 1
DEBIT
CREDIT
Account : Cost of Merchandise Sold DATE
Dec
DESCRIPTION
1 Balance 31 SJ 1 31 GJ 1
DEBIT
CREDIT
236,300,000 7,200,000
Account : Utilities Expense DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Office Supplies Expense
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Doubtful Debts Expense
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Spoilage Expense
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Depreciation Expense
Dec
DESCRIPTION
1 Balance
CREDIT
480,850,000 717,150,000 709,950,000
Acct. No. : Balance DEBIT
6-110 CREDIT
Acct. No. : Balance DEBIT
6-120 CREDIT
Acct. No. : Balance DEBIT
6-131 CREDIT
Acct. No. : Balance DEBIT
6-140 CREDIT
4,985,000
1 Balance
DATE
DEBIT
5-110
11,550,000
1 Balance
DATE
Acct. No. : Balance
10,500,000
1 Balance
DATE
CREDIT
24,054,500
1 Balance
DATE
DEBIT
4-130
9,720,000
9,720,000
POST. REF.
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
99,000,000
6-151 CREDIT
Account : Insurance Expense DATE
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Wages and Salaries
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Advertising Expense
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Account : Others Operating Expense
Dec
DESCRIPTION
POST. REF.
1 Balance 31 PCJ 1
DEBIT
CREDIT
Dec
6,018,100
DESCRIPTION
POST. REF.
DEBIT
CREDIT
DATE
POST. REF.
DEBIT
CREDIT
DEBIT
6-200 CREDIT
Acct. No. : Balance DEBIT
8-110 CREDIT
Acct. No. : Balance DEBIT
8-140 CREDIT
5,852,000
DESCRIPTION
1 Balance
CREDIT
Acct. No. : Balance
1 Balance
Account : Late Fees Collected
Dec
DEBIT
6-190
22,100,000
DESCRIPTION
DATE
CREDIT
Acct. No. : Balance
1 Balance
Account : Freights Collected
Dec
DEBIT
6-180
28,645,000 34,663,100
Account : Interest Income DATE
Acct. No. : Balance
29,475,000
1 Balance
DATE
CREDIT
222,750,000
1 Balance
DATE
DEBIT
6-160
20,000,000
1 Balance
DATE
Acct. No. : Balance
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
8-150 CREDIT
7,953,000
Account : Interest Expenses DATE
Dec
DESCRIPTION
POST. REF.
1 Balance 31 CPJ 1
DEBIT
CREDIT
Acct. No. : Balance DEBIT
Account : Bank Service Charges DATE
Dec
DESCRIPTION
DEBIT
CREDIT
Acct. No. : Balance DEBIT
Account : Income Tax Article 4(2) Expense
Dec
DESCRIPTION
POST. REF.
DEBIT
CREDIT
DEBIT
DESCRIPTION
POST. REF.
DEBIT
CREDIT
DEBIT
9-145 CREDIT
-
Account : Late Fees Expenses
Dec
CREDIT
Acct. No. : Balance
1 Balance
DATE
9-140
6,812,000
Account : Income Tax Expense
Dec
CREDIT
Acct. No. : Balance
1 Balance
DATE
9-120
11,364,000
1 Balance
DATE
CREDIT
14,811,000 20,161,000
5,350,000
POST. REF.
9-110
DESCRIPTION
POST. REF.
DEBIT
CREDIT
Acct. No. : Balance DEBIT
CREDIT
2,553,000
1 Balance
Date Prepared by : ............
9-150
Signature .....................
PT. COOLINDO ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER December 2014 (in Rp.) Customer : TOKO FROZEN DATE
POST. REF.
DESCRIPTION
Dec 1 Balance 31 SJ 1 31 CRJ 1
28,500,000
Dec 1 Balance 31 SJ 1 31 CRJ 1
1 31 31 31
Balance SJ 1 CRJ 1 GJ 1
CREDIT
34,850,000
DESCRIPTION
28,500,000 146,112,000 117,612,000
DEBIT
CREDIT
34,850,000 148,304,000 113,454,000
Code : DEBIT
CREDIT
119,839,500 30,250,000 10,692,000
CS-02
BALANCE
TOKO LAKU POST. REF.
CREDIT
Code :
113,454,000
Customer :
Dec
DEBIT
CS-01
BALANCE DEBIT
TOKO MAKMUR POST. REF.
DESCRIPTION
DATE
CREDIT
117,612,000
Customer : DATE
DEBIT
Code :
CS-03
BALANCE DEBIT
CREDIT
30,250,000 150,089,500 119,839,500 109,147,500
Date
Prepared by : ............
Signature
.....................
PT. COOLINDO ACCOUNTS PAYABLE SUBSIDIARY LEDGER December 2014 (in Rp.) Supplier : PT. USAHA JAYA DATE
Dec 1 31 31 31
DESCRIPTION
POST. REF.
Balance PJ 1 CPJ 1 GJ 1
DEBIT
Code : CREDIT
DEBIT
CREDIT
39,500,000 146,750,000 107,250,000 88,220,000
107,250,000 39,500,000 19,030,000
Supplier : PT. FRIZINDO DATE
DESCRIPTION
POST. REF.
DEBIT
Balance 31 PJ 1
Code : CREDIT
DEBIT
CREDIT
45,250,000 128,300,000
83,050,000
Supplier : PT. SOBAT JAYA
Dec 1 Balance 31 PJ 1 31 CPJ 1
DESCRIPTION
POST. REF.
DEBIT
Code : CREDIT
SP-02
BALANCE
Dec 1
DATE
SP-01
BALANCE
SP-03
BALANCE DEBIT
CREDIT
38,750,000 111,680,000 72,930,000
72,930,000 38,750,000
Date Prepared by : ............
Signature .....................
PT. COOLINDO ACCOUNTS RECEIVABLE SCHEDULE December, 31 2014 NO CS-01 CS-02 CS-03
CUSTOMER
DOC. NO.
DATE
TERMS
BALANCE
TOKO FROZEN TOKO MAKMUR TOKO LAKU
117,612,000 113,454,000 109,147,500
Total – Subsidiary Ledger Balance – General Ledger Difference
340,213,500 340,213,500 Date Prepared by : ............
Signature .....................
PT. COOLINDO ACCOUNTS PAYABLE SCHEDULE December, 31 2014 NO SP-01 SP-02 SP-03
SUPPLIER PT. USAHA JAYA PT. FRIZINDO PT. SOBAT JAYA
DOC. NO.
DATE
TERMS
BALANCE 88,220,000 128,300,000 72,930,000
Total – Subsidiary Ledger Balance – General Ledger Difference
289,450,000 289,450,000 Date Prepared by : ............
Signature .....................
PT. COOLINDO MERCHANDISE INVENTORY SCHEDULE December, 31 2014 CODE SJ-F190M GN-Y201SP
PRODUCT Sharp 2 Pintu LG 1 Pintu
QUANTITY 35 25
COST/UNIT
BALANCE
2,600,000 2,300,000
Total – Subsidiary Ledger Balance – General Ledger Difference
91,000,000 57,500,000
148,500,000 148,500,000 Date Prepared by : ............
Signature .....................
PT. COOLINDO UNADJUSTED TRIAL BALANCE DESEMBER, 31 2014 (in Rp.) 1 2 3 4 5 6 7 8 9 10
ACCT. NO 1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-190 1-191 1-192
ACCOUNT TITLE Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25
DEBIT 325,952,000 5,479,400 340,213,500 148,500,000 26,300,000 40,000,000 22,200,000 12,300,000
CREDIT 1 2 3 24,400,000 4 5 6 7 8 9 10
11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46
1-310 1-320 1-321 1-330 1-331 2-110 2-120 2-130 2-131 2-132 2-133 2-134 2-210 3-110 3-130 4-110 4-120 4-130 5-110 6-110 6-120 6-131 6-140 6-151 6-160 6-180 6-190 6-200 8-110 8-140 8-150 9-110 9-120 9-140 9-145 9-150
Land Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable MANDIRI Bank, Loan Stock Capital Retained Earnings Sales Sales Discount Sales Return and Allowance Cost of Merchandise Sold Utilities Expense Office Supplies Expense Doubtful Debts Expense Spoilage Expense Depreciation Expense Insurance Expense Wages and Salaries Advertising Expense Others Operating Expense Interest Income Freights Collected Late Fees Collected Interest Expenses Bank Service Charges Income Tax Article 4(2) Expense Income Tax Expense Late Fees Expenses TOTAL
700,000,000 888,000,000 218,300,000 508,800,000 249,100,000 289,450,000 30,928,500 469,400,000 655,000,000 836,549,000 1,459,555,000 33,305,000 9,720,000 709,950,000 24,054,500 10,500,000 11,550,000 4,985,000 99,000,000 20,000,000 222,750,000 29,475,000 34,663,100 22,100,000 5,852,000 7,953,000 20,161,000 11,364,000 6,812,000 2,553,000 4,268,587,500
4,268,587,500
11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46
PT. COOLINDO GENERAL JOURNAL - ADJUSTING ENTRIES December, 31 2014 (in Rp.) Page: __________ DATE 1 2 3 4
DEC
DOC. NO
DESCRIPTION
31 M-21/31 Depreciation Expense Acc. Depreciation – Buildings Acc. Depreciaton – Equipment
POST. REF
6-151 1-321 1-331
DEBIT
CREDIT
9,000,000
1
3,700,000 5,300,000
(Pencatatan depresiasi Des. gedung dan peralatan )
5
7
Utilities Expense Accrued Expense
8
6-110 2-120
(Beban air, listrik, dan tel. yang masih harus dibayar)
2,921,400
6
2,921,400
9
11
Insurance Expense Prepaid Insurance
12
(Asuransi jatuh tempo)
6-160 1-170
2,500,000
10
2,500,000
13
15
Office Supplies Expense Office Supplies
16
(Beban perlengkapan kantor )
6-120 1-160
15,240,000
14
15,240,000
17
19
Doubtful Debts Expense Allowance of Doubtful Debt
20
(Penambahan cadangan piutang tak tertagih) )
6-131 1-140
14,595,550
18
14,595,550
21
24
VAT (Value Added Tax) Out VAT (Value Added Tax) In VAT (Value Added Tax) Payable
25
(Menutup perkiraan VAT)
23
2-131 1-191 2-130
30,928,500
22
22,200,000 8,728,500
28 29
(Uang muka PPh Ps 25 yang harus dibayar)
1-192 2-134
2,610,000
27
2,610,000
30
34
Cash in Bank Bank Service Charges Income Tax Article 4(2) Expense Interest Income
35
(Pencatatan laporan bank rekonsiliasi)
33
1-110 9-120 9-140 8-110
2,210,000 210,000 456,000
31 32 33
2,876,000
36
39
Wages and Salaries Income Tax Article 21 Payable Accrued Expense
40
(Gaji dan upah yang masih harus dibayar)
38
6-180 2-132 2-120
28,831,000
37
2,965,000 25,866,000
38 39 40
41 42
34 35
36 37
28 29
30
32
24
26
Prepaid Income Tax Article 25 Income Tax Article 25/29 Payable
31
23
25
26 27
19 20
21 22
15 16
17 18
11 12
13 14
7 8
9 10
3 4
5 6
2
41
TOTAL
109,502,450
109,502,450
42
RECAPITULATION Acc. No 6-151 6-110 6-160 6-120 6-131 2-131 1-192 1-110 9-120 9-140 6-180
DEBIT Amount 9,000,000 2,921,400 2,500,000 15,240,000 14,595,550 30,928,500 2,610,000 2,210,000 210,000 456,000 28,831,000
TOTAL
109,502,450
Acc. No 1-321 1-331 2-120 1-170 1-160 1-140 1-191 2-130 2-134 8-110 2-132 2-120 TOTAL
CREDIT Amount 3,700,000 5,300,000 2,921,400 2,500,000 15,240,000 14,595,550 22,200,000 8,728,500 2,610,000 2,876,000 2,965,000 25,866,000 109,502,450
Date Prepared by : ............
Signature .....................
Posted by
.....................
: ............
PT. COOLINDO WORKING SHEET December, 31 2014 (in Rp.)
ACC. NO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
1-110 1-120 1-130 1-140 1-150 1-160 1-170 1-190 1-191 1-192 1-310 1-320 1-321 1-330 1-331 2-110 2-120 2-130 2-131 2-132 2-133 2-134 2-210 3-110 3-130
DESCRIPTION Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 Land Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment Accounts Payable Accrued Expense VAT (Value Added Tax) Payable VAT (Value Added Tax) Out Income Tax Article 21 Payable Income Tax Article 23 Payable Income Tax Article 25/29 Payable MANDIRI Bank, Loan Stock Capital Retained Earnings
TRIAL BALANCE DEBIT 325,952,000 5,479,400 340,213,500 148,500,000 26,300,000 40,000,000 22,200,000 12,300,000 700,000,000 888,000,000 508,800,000 -
CREDIT 24,400,000 218,300,000 249,100,000 289,450,000 30,928,500 469,400,000 655,000,000 836,549,000
ADJUSTING ENTRIES DEBIT 2,210,000
CREDIT
ADJUSTED TRIAL BALANCE DEBIT 328,162,000 5,479,400 340,213,500
14,595,550 15,240,000 2,500,000 22,200,000 2,610,000
CREDIT
148,500,000 11,060,000 37,500,000 14,910,000 700,000,000 888,000,000
30,928,500 2,965,000 2,610,000
CREDIT
DEBIT 328,162,000 5,479,400 340,213,500
CREDIT 1 2 3
38,995,550 148,500,000 11,060,000 37,500,000 14,910,000 700,000,000 888,000,000
222,000,000 508,800,000
28,787,400 8,728,500
DEBIT
STATEMENT OF FINANCIAL POSITION
38,995,550
3,700,000 5,300,000
INCOME STATEMENT
5 6 7 8 9 10 11 12
222,000,000 508,800,000
254,400,000 289,450,000 28,787,400 8,728,500 2,965,000 2,610,000 469,400,000 655,000,000 836,549,000
4
13 14
254,400,000 289,450,000 28,787,400 8,728,500 2,965,000 2,610,000 469,400,000 655,000,000 836,549,000
15 16 17 18 19 20 21 22 23 24 25
26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46
4-110 4-120 4-130 5-110 6-110 6-120 6-131 6-140 6-151 6-160 6-180 6-190 6-200 8-110 8-140 8-150 9-110 9-120 9-140 9-145 9-150
Sales Sales Discount Sales Return and Allowance Cost of Merchandise Sold Utilities Expense Office Supplies Expense Doubtful Debts Expense Spoilage Expense Depreciation Expense Insurance Expense Wages and Salaries Advertising Expense Others Operating Expense Interest Income Freights Collected Late Fees Collected Interest Expenses Bank Service Charges Income Tax Article 4(2) Expense Income Tax Expense Late Fees Expenses
33,305,000 9,720,000 709,950,000 24,054,500 10,500,000 11,550,000 4,985,000 99,000,000 20,000,000 222,750,000 29,475,000 34,663,100 20,161,000 11,364,000 6,812,000 2,553,000
1,459,555,000 22,100,000 5,852,000 7,953,000 -
1,459,555,000 33,305,000 9,720,000 709,950,000 26,975,900 25,740,000 26,145,550 4,985,000 108,000,000 22,500,000 251,581,000 29,475,000 34,663,100
2,921,400 15,240,000 14,595,550 9,000,000 2,500,000 28,831,000
2,876,000
26
33,305,000 9,720,000 709,950,000 26,975,900 25,740,000 26,145,550 4,985,000 108,000,000 22,500,000 251,581,000 29,475,000 34,663,100 24,976,000 5,852,000 7,953,000
20,161,000 11,574,000 7,268,000 2,553,000
210,000 456,000
1,459,555,000
27 28 29 30 31 32 33 34 35 36 37 38
24,976,000 5,852,000 7,953,000
39 40 41
20,161,000 11,574,000 7,268,000 2,553,000
42 43 44 45 46
47 48 49
47
Net Income TOTAL
4,268,587,500
4,268,587,500 -
109,502,450
109,502,450 -
4,307,221,450
4,307,221,450 -
173,739,450 1,498,336,000
1,498,336,000 -
2,982,624,900
173,739,450 48 2,982,624,900 49 -
1 2 3 4 5 6 7 8 9 10 11 12 13 14
PT. COOLINDO BANK RECONCILIATION - BANK MANDIRI
1
Desember, 31 2014 (in Rp.) Cash balance per bank statement
328,162,000
Cash balance per books Add : Interest Income Less: Bank Service Charges
325,952,000 2,876,000
Income Tax Article 4(2) Expense
210,000 456,000 (666,000) 328,162,000
Adjusted cash balance per books
Date Prepared by : ............
2 3 4 5 6 7 8 9 10 11 12 13 14
Signature .....................
PT. COOLINDO RETAINED EARNINGS STATEMENT For the Year Ended December , 31 2014 (in Rp.) 836,549,000 1 173,739,450 2 1,010,288,450 3
1 Retained Earnings, Januari 1, 2014 2 Net Income, 2014 3 Retained Earnings, December 31, 2014
Date Prepared by : ............
Signature .....................
PT. COOLINDO INCOME STATEMENT For the Year Ended December , 31 2014 (in Rp.) 1 REVENUES 2 Sales 3 Less : Sales Discount
Sales Return & Allowances 5 Net Sales 4
1
1,459,555,000 (33,305,000) (9,720,000)
2 3 4
1,416,530,000
6
6
7 Less : Cost of Merchandise Sold
(709,950,000) 706,580,000
8 Gross Profit 9 OPERATING EXPENSE 10 Utilities Expense 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Office Supplies Expense Doubtful Debts Expense Spoilage Expense Depreciation Expense Insurance Expense Wages and Salaries Advertising Expense Others Operating Expense Total Operating Expense Operating Profit OTHER REVENUES / GAINS Interest Income Freight Collected Late Fees Collected
26 27 OTHER EXPENSE / LOSSES Interest Expenses 28 30 31 32
Bank Service Charges Income Tax Article 4 (2) Expense Income Tax Expense Late Fees Expense
7 8 9 10
26,975,900 25,740,000 26,145,550 4,985,000 108,000,000 22,500,000 251,581,000 29,475,000 34,663,100
11 12 13 14 15 16 17 18
(530,065,550) 19 176,514,450 20 21
24,976,000 5,852,000 7,953,000
22 23 24
38,781,000
25 Total Other Revenues/Gains
29
5
26 27 28
20,161,000 11,574,000 7,268,000 2,553,000
29 30 31 32
(41,556,000) 173,739,450
33 34 Net Income
Date Prepared by : ............
25
Signature .....................
33 34
PT. COOLINDO STATEMENT OF FINANCIAL POSITION
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
ASSET CURRENT ASSET Cash in Bank Petty Cash Accounts Receivable Allowance of Doubtful Debt Merchandise Inventory Office Supplies Prepaid Insurance VAT (Value Added Tax) Receivable VAT (Value Added Tax) In Prepaid Income Tax Article 25 TOTAL CURRENT ASSET FIXED ASSETS Land Buildings Acc. Depreciation – Buildings Equipment Acc. Depreciaton – Equipment TOTAL FIXED ASSETS TOTAL ASSET
340,213,500 (38,995,550)
888,000,000 (222,000,000) 508,800,000 (254,400,000)
Per December, 31 2014 (in Rp.) LIABILITIES CURRENT LIABILITIES 328,162,000 Accounts Payable 5,479,400 Accrued Expense VAT (Value Added Tax) Payable 301,217,950 VAT (Value Added Tax) Out 148,500,000 Income Tax Article 21 Payable 11,060,000 Income Tax Article 23 Payable 37,500,000 Income Tax Article 25/29 Payable 14,910,000 TOTAL CURRENT LIABILITIES 846,829,350 LONG TERM LIABILITY 700,000,000 MANDIRI Bank, Loan TOTAL LIABILITIY 666,000,000 OWNER'S EQUITY 254,400,000 Retained Earnings Capital Stock 1,620,400,000 TOTAL OWNER'S EQUITY TOTAL LIABILTIES & OWNER'S EQUITY 2,467,229,350 Date Prepared by : ............
Signature .....................
1
289,450,000 28,787,400 8,728,500 2,965,000 2,610,000
2 3 4 5 6 7 8 9 10 11 12
332,540,900 13 14 469,400,000 15
801,940,900 16 17 18 1,010,288,450 19 655,000,000 20
1,665,288,450 21 2,467,229,350 22
PT. COOLINDO CASH FLOW STATEMENT For the Year Ended December , 31 2014 (in Rp.) 1 2 3 4 5 6 7 8
CASH FLOW FROM OPERATING ACTIVITIES Cash receipts: From customers Interest Income Cash Receipts from Operating Activities
Accrued Expenses Income Tax Article 21 Payable
13
Other Operating expense Utilities Expense Interest Expense Bank Service Charges Cash Payments from Operating Activities Net cash provided by operating activities
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
92,745,000 2,420,000
3 4
95,165,000
Cash payments: To suppliers
9 10 11 12 14 15 16
1 2
6 7 8
(78,250,000) (26,102,500) (1,775,000) (28,475,000) (1,453,000) (6,018,100) (5,350,000) (210,000)
VAT (Value Added Tax) Payable Income Tax Article 25/29 Payable
9 10 11 12 13 14 15 16
(147,633,600) (52,468,600)
CASH FLOW FROM INVESTING ACTIVITIES CASH FLOW FROM FINANCING ACTIVITIES Payment of MANDIRI Loan Net increase/decrease in cash
(15,600,000) (68,068,600)
Cash at November, 30, 2014 Cash in Bank Petty Cash Cash at November 30, 2014 Cash at December 31, 2014 Cash in Bank Petty Cash Cash at December 31, 2014
387,560,000 14,150,000
328,162,000 5,479,400
Prepared by : ............
.....................
18 19 20 21 22 23 24 25
28 29 30 31
333,641,400
Signature
17
26 27
401,710,000 333,641,400
Date
5
32
PT. COOLINDO GENERAL JOURNAL - CLOSING ENTRIES December, 31 2014 (in Rp.) Page: GJ 01 DATE 1
DEC
DESCRIPTION
DOC. NO
Sales Interest Income Freights Collected Late Fees Collected Sales Discount Sales Return and Allowance Income Summary (Menutup akun pendapatan)
31
2 3 4 5 6 7 8
POST. REF
4-110 8-110 8-140 8-150 4-120 4-130
DEBIT
CREDIT
1,459,555,000 24,976,000 5,852,000 7,953,000
1 2 3 4
33,305,000 9,720,000 1,455,311,000
5 6 7 8
9
9
Income Summary Cost of Merchandise Sold Utilities Expense Office Supplies Expense Doubtful Debts Expense Spoilage Expense Depreciation Expense Insurance Expense Wages and Salaries Advertising Expense Others Operating Expense Interest Expenses Bank Service Charges Income Tax Article 4(2) Expense Late Fees Expenses (Menutup akun beban)
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
1,281,571,550
10
5-110 6-110 6-120 6-131 6-140 6-151 6-160 6-180 6-190 6-200 9-110 9-120 9-140 9-130
709,950,000 26,975,900 25,740,000 26,145,550 4,985,000 108,000,000 22,500,000 251,581,000 29,475,000 34,663,100 20,161,000 11,574,000 7,268,000 2,553,000
11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
26
26
Income Summary Retained Earnings (Menutup net income 2014)
27 28 29
173,739,450
27
173,739,450
28 29
30
30
TOTAL
31
2,953,647,000
RECAPITULATION Acc. No
DEBIT Amount
Acc. No
CREDIT Amount
Date Prepared by : ............ Posted by
Total
Total
: ............
2,953,647,000
Signature ..................... .....................
31
