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PT GYAN COMPUTER SUBSIDIARY LEDGER - ACCOUNT PAYABLE DECEMBER, 2017 PT LANGGENG Date 2017 Dec



Description



Ref



Debit



Credit



S001 Balance Debit



1 Opening Balance



Rp



PT MASPION Date 2017 Dec



Description



Ref



Debit



Credit



S002 Balance Debit



1 Opening Balance



Rp



PT JAYAKARTA Date 2017 Dec



Description



Ref



Debit



1 Opening Balance CPJ



Rp



80,300,000



Credit



Credit 240,900,000



Credit 203,500,000



S003 Balance Debit Rp Rp



Credit 80,300,000 -



PT GYAN COMPUTER SUBSIDIARY LEDGER -ACCOUNT RECEIVABLE DECEMBER, 2017 TOKO ALFA Date 2017 Dec



Description 1 Opening Balance 5



Ref



Debit



C001 Balance



Credit Rp



2017 Dec



Description



Ref



Debit



C002 Balance



Credit



1 Opening Balance



Rp



TOKO CAHAYA Date 2017 Des



Description



Ref



Debit



Credit



1 Opening Balance



2017 Des



Description



Rp



1 Opening Balance



Ref



Debit



Debit 305,800,000



Credit



C003 Balance



TOKO MARTA Date



Credit



Rp 159,500,000



CRJ



TOKO NANTA Date



Debit 159,500,000



Debit 180,400,000



Credit



C004 Balance



Credit Rp



Debit 195,500,000



Credit



PT GYAN COMPUTER LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2017 (In rupiah) NO.



CUSTOMER NAME



BALANCE



PT GYAN COMPUTER LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2017 (In rupiah) NO.



SUPPLIER NAME



BALANCE



PT GYAN COMPUTER LIST OF INVENTORY BALANCE DECEMBER 31, 2017 (In rupiah) KODE



PRODUCT



BALANCE



Total ………………



DAFTAR



PT GYAN COMPUTER TRIAL BALANCE DESEMBER 31, 2017 No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1910 1-2100 1-2110 1-2210 1-2220 2-1100 2-1200 2-1300 2-1400 2-1500 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 4-1300 4-1400 5-1100 5-1200 5-1300 6-1000 6-1100



Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent PPN Income Equipment Equipment Accumulated Depr. Vehicle at cost Vehicle Accumulated Depr. Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome Bank Mandiri Loan Capital Stock Retained Earning Devidend Income Summary Sales Freight Collected Sales Return Sales Discount Cost of Goods Sold Freight Paid Purchase Discount Advertising Expenses Telepon, Water and Electricity Expense



6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 8-1200 9-1100 9-1200 9-1300 9-1400



Store Supplies Expense Bad Debt Expense Depreciation Expenses Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Interest Revenue Late Fees Collected Interest Expense Bank Service Charge Income Tax Expense Late Fees Paid TOTAL.........



Debit



Credit



PT GYAN KOMPUTER LEDGER DESEMBER, 2017 Cash In Bank Date 2017 Dec



Description



Ref



1 Opening balance 31 CRJ 31 CPJ



Debit



Credit



Debit Rp



Rp



76,516,500



856,308,000 Rp



353,594,000



Petty Cash Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Debit Rp



2017 Dec



Description



Ref



Debit



1 Opening balance 31 CRJ



Credit



Debit Rp



Rp



2017 Dec



Description



Ref



Debit



841,500,000



Credit



Debit



2017 Dec



1-1400 Balance Credit



1 Opening balance



Rp



Merchandise Inventory Date



1-1300 Balance Credit



663,000,000



Allowance for Doubtful Debt Date



1-1200 Balance Credit



4,000,000



Accounts Receivable Date



1-1100 Balance Credit



Description 1 Opening balance 31 PJ



Ref



Debit



Credit



Debit Rp



367,750,000.00



14,000,000



1-1500 Balance Credit



700,000,000



Store Supplies Date 2017 Dec



Description



Ref



1 Opening balance 31 CPJ



Debit



Credit



Debit Rp



Rp



6,000,000



500,000



Prepaid Insurance Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Debit Rp



2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Debit Rp



Description



Ref



2017 Dec 31 PJ



Debit Rp



Credit



Debit



1-1910 Balance Credit



Debit



1-2100 Balance Credit



36,775,000



Equipment Date 2017 Dec



Description 1 Opening balance



Ref



1-1800 Balance Credit



21,200,000



PPN Income Date



1-1700 Balance Credit



14,000,000



Prepaid Rent Date



1-1600 Balance Credit



Debit



Credit Rp



65,700,000



Equipment Accum. Depr. Date 2017 Dec



Description



Ref



Debit



Credit



Debit



1 Opening balance



Rp



Vehicle Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Debit Rp



Date



Description



Ref



Debit



Credit



Debit



1 Opening balance



2017 Dec



Description



Ref



1 Opening balance 31 CPJ 31 PJ



Debit



Credit



Debit



2017



Description



1-2220 Balance Credit



524,700,000



321,200,000 Rp



Ref



37,250,000



2-1100 Balance Credit Rp



Rp



405,625,000



Expense Payable Date



1-2210 Balance Credit



Rp



Account Payable Date



24,750,000



105,000,000



Vehicle Accumulated Depr.



2017 Dec



1-2110 Balance Credit



Debit



Credit



Debit



2-1200 Balance Credit



Dec



1 Opening balance 31 CPJ 31 CPJ



Rp Rp Rp



8,000,000 1,600,000



Income Tax Payable Date



Description



Ref



9,600,000



Debit



Credit



Debit



2-1300 Balance Credit



Debit



2-1400 Balance Credit



2017 Dec



PPN Payable Date 2017 Dec



Description



Ref



Debit



1 Opening 31 CPJ



Credit



Rp Rp



PPN Outcome Date



Description



Ref



Debit



2017 Dec 31 CRJ



Credit Rp



Debit



2-1500 Balance Credit



Debit



2-2100 Balance Credit



17,600,000



Bank Mandiri Loan Date 2017 Dec



Description 1 Opening balance 31 CPJ



Capital Stock



Ref



Debit



Credit



Rp Rp



7,400,000



7,400,000



375,000,000



15,000,000



3-1100



Date 2017 Dec



Description



Ref



Debit



Balance



Credit



Debit



1 Opening balance



Rp



Retained Earnings Date 2017 Dec



Description



Ref



Debit



Credit



Debit



Date



Description



Rp



Ref



Debit



Credit



1 Opening Balance



Debit Rp



Description



Ref



Debit



Credit



15,000,000



3-1300 Balance Credit



28,750,000



Income Summary Date



590,000,000



3-1200 Balance Credit



1 Opening balance



Devidend



2017 Dec



Credit



Debit



3-1400 Balance Credit



Debit



4-1100 Balance Credit



2017 Dec



Sales Date 2017 Dec



Description



Ref



Debit



1 Opening balance 31 CRJ



Credit



Rp Rp



176,000,000



Freight Collected Date 2017



Description



Ref



Debit



750,750,000



Credit



Debit



4-1200 Balance Credit



Dec



31 CRJ



Rp



50,000



Sales Return Date 2017 Dec



Description



Ref



Debit



1 Opening balance 31 CPJ



Credit



Debit Rp



Rp



7,400,000



1,606,000



Sales Discount Date



Description



Ref



2017 Dec 31 CRJ



Debit Rp



Credit



Debit



4-1400 Balance Credit



Debit



5-1100 Balance Credit



1,937,000



Cost of Goods Sold Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Rp



345,500,000



Freight Paid Date 2017 Dec



Description 1 Opening Balance 31 PJ



Purchase Discount



Ref



Debit



Credit



Debit Rp



Rp



4-1300 Balance Credit



5-1200 Balance Credit



13,500,000



1,100,000



5-1300



Date



Description



Ref



Debit



Balance



Credit



Debit



Credit



Debit



6-1000 Balance Credit



2017 Dec



Advertising Expenses Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Rp



3,750,000



Telephone and Electricity Expense Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Debit Rp



6,500,000



Store Supplies Expenses Date 2017 Dec



Description



Ref



Debit



Credit



1 Opening balance



Debit Rp



2017 Dec



Description



Ref



Debit



Credit



6-1200 Balance Credit



4,550,000



Bad Debt Expense Date



6-1100 Balance Credit



Debit



6-1300 Balance Credit



Depreciation Expense Date



Description



Ref



Debit



Credit



Debit



6-1400 Balance Credit



Debit



6-1500 Balance Credit



Debit



6-1600 Balance Credit



Debit



6-1700 Balance Credit



Debit



6-1800 Balance Credit



2017 Dec



Insurance Expense Date



Description



Ref



Debit



Credit



2017 Dec



Rent Expense Date



Description



Ref



Debit



Credit



2017 Dec



Wages & Salaries Expense Date



Description



Ref



Debit



Credit



2017 Dec



Other Operating Expense Date 2017 Dec



Description



Ref



Debit



Credit



Interest Revenue Date



Description



Ref



Debit



Credit



Debit



8-1100 Balance Credit



Debit



8-1200 Balance Credit



Debit



9-1100 Balance Credit



Debit



9-1200 Balance Credit



Debit



9-1300 Balance Credit



2017 Dec



Late Fees Collected Date



Description



Ref



Debit



Credit



2017 Dec



Interest Expenses Date



Description



Ref



2017 Dec 31 CPJ



Debit Rp



Credit



1,500,000



Bank Service Charge Date



Description



Ref



Debit



Credit



2017 Dec



Income Tax Expenses Date 2017 Dec



Description



Ref



Debit



Credit



Late Fees Paid Date 2017 Dec



Description



Ref



Debit



Credit



Debit



9-1400 Balance Credit



Rp



-



PT GYAN COMPUTER CASH RECEIPT JOURNAL DECEMBER, 2017 Debit Date



2017 Dec



Invoice No.



Description



Ref



Cash In Bank



Sales Discount



5 BKM12-1 PELUNASAN TOKO ALFA 5 BKM 12-1 Toko Alfa



Rp 161,095,000



11 BKM 12-2 Toko Alfa 14 KN-01 Penjualan Tunai



Rp 191,763,000 Rp Rp 193,650,000



17 BKM 12-3 Toko Nanta 23 BKM 12-4 Diana Komputer TOTAL....... ACCOUNT NUMBER........



Credit Others Acc. No



Amount



1,937,000



Account Receivable



Rp



159,500,000



Rp



193,700,000



Rp 305,800,000 Rp 4,000,000



Rp Rp



Rp 856,308,000 Rp 1,937,000 ( 1-1100 ) ( 4-1400 )



Rp 663,000,000 ( 1-1300 )



Recapitulation Debit Acc. No. 1-1100 4-1400



Amount Rp 856,308,000 Rp 1,937,000



Acc. No. 1-1300 2-1500 4-1100 4-1200 9-1500



Total



Rp 858,245,000



Total



Credit Amount Rp 663,000,000 Rp 17,600,000 Rp 176,000,000 Rp 50,000 Rp 1,595,000 Rp 858,245,000



Others Acc. No



Amount



9-1500



Rp



1,595,000



4-1100



Rp



176,000,000



2-1500 4-1200



Rp Rp



17,600,000 50,000



Rp



195,245,000



305,800,000 4,000,000



217900000 193700000



###



24200000 1937000



PT GYAN KOMPUTER CASH PAYMENT JOURNAL DECEMBER, 2017 Debit Date



Invoice No.



Description



Ref



Credit Other



Account Payable



Acc. No.



Cash in Bank



Amount



2017



2



BKK12-1



PEMBAYARAN GAJI KARYAWAN BULAN NOV



2-1200



Rp



8,000,000 Rp



8,000,000



Dec



2



BKK 12-1



Beban Gaji bulan Nopember



2-1200



Rp



8,000,000 Rp



8,000,000



8



BKK 12-2



PT Jayakarta



Rp



80,300,000



Rp



78,694,000



14



BKK 12-3



PT Langgeng Surabaya



Rp



240,900,000



20



BKK 12-4



PPN Bulan Nopember



30



BKK 12-5 Bank Mandiri



30



BKK 12-6



Pengisian Kas Kecil



TOTAL..... ACCOUNT NUMBER.........



Rp



Rp



240,900,000



2-1400



Rp



7,400,000 Rp



7,400,000



2-2100



Rp



15,000,000 Rp



16,500,000



9-1100



Rp



1,500,000



2-1200



Rp



1,600,000 Rp



1-1600



Rp



321,200,000



Rp



2,100,000



500,000 34,000,000 Rp



( 2-1100 )



353,594,000 ( 1-1100 )



RECAPITULATION Debit Acc. No. 1-1600



Credit



Amount Rp 500,000



2-1100



Rp



321,200,000



2-1200



Rp



9,600,000



2-1400



Rp



7,400,000



2-2100



Rp



15,000,000



9-1100



Rp



1,500,000



Total



Rp 355,200,000



Acc. No. 1-1100



Amount Rp 353,594,000



5-1300



Rp



1,606,000



Total



Rp



355,200,000



Other Acc. No.



5-1300



redit Other Amount



Rp



1,606,000



Rp



1,606,000



PT GYAN COMPUTER PETTY CASH DECEMBER, 2017



Date



2017 Dec



Invoice No.



3 9



Debit



Description



Acc. No



VKK 12-1 Beban Telpon dan Listrik bulan Nopember VKK 12-2 Perlengkapan Toko



2-1200 1-1600



Credit



Amount



Rp Rp



1,600,000 Rp 500,000 Rp



1,600,000 500,000



Rp



2,100,000 Rp



2,100,000 2-1200



Recapitulation Debit Acc. No.



Amount



Petty Cash



Credit Acc. No.



Amount



1-1600 6-1100



Rp Rp



500,000 3,600,000



2-1200



Rp



4,100,000



Total



Rp



4,100,000



Total



Rp



4,100,000



PT GYAN COMPUTER GENERAL JOURNAL DECEMBER, 2017 Date



2017 Dec



Doc. No



9



12



13



23



Description



Ref



Debit



Sales Return PPN Outcome Account Receivable Merchandise Inventory Cost of Good Sold



4-1300 2-1500 1-1300 1-1500 5-1100



22,000,000 2,200,000



Account Payable PPN Income Merchandise Inventory



2-1100 1-1910 1-1500



31,570,000



Cost of Good Sold Merchandise Inventory



5-1100 1-1500



144,900,000



Account Receivable Allowance for Doubtfull Debt



1-1300 1-1400



4,000,000



Total......



24,200,000 18,000,000 18,000,000



2,870,000 28,700,000



144,900,000



4,000,000 222,670,000



RECAPITULATION Debit



Credit



1-1300



4,000,000.00



1-1300



Credit 24,200,000.00



1-1500 2-1100



18,000,000.00 31,570,000.00



1-1400 1-1500



4,000,000.00 173,600,000.00



2-1500 4-1300 5-1100



2,200,000.00 22,000,000.00 144,900,000.00



1-1910 5-1100



2,870,000.00 18,000,000.00



Total



222,670,000.00



Total



222,670,000.00



222,670,000



64700000 80200000 144900000



PT GYAN COMPUTER PURCHASE JOURNAL DECEMBER, 2017 Invoice No.



Date



Debit Description



Ref



Merchandise Inventory



PPN Income



Credit Freigt Paid



Account Payable



2017 Dec



11 24



F/JK PT Jayakarta F/LG-75 PT Langgeng



Rp 148,000,000 Rp Rp 219,750,000 Rp Rp 367,750,000 Rp ( 1-1500 )



14,800,000 Rp 21,975,000 Rp



500,000 Rp 600,000 Rp



163,300,000 242,325,000



36,775,000 Rp 1,100,000 Rp ( 1-1910 )



( 5-1200 )



405,625,000 ( 2-1100 )



RECAPITULATION Debit Acc. No. 1-1500



Credit



Amount Rp 367,750,000



1-1910 5-1200



Rp Rp



36,775,000 1,100,000



Total



Rp



405,625,000



Acc. No. 2-1100



Rp



Amount 405,625,000



Total



Rp



405,625,000



PT GYAN KOMPUTER SALES JOURNAL DECEMBER, 2017 Debit Invoice No.



Date



Description



Ref



Account Receivable



Credit Cost of Goods Sold



Sales of Merchandise



PPN Outcome



Freight Collected



Merchandise Inventory



2017 Dec



7 22



F-Gy/01 Toko Alfa F-Gy/02 Toko Nanta TOTAL...........



Rp Rp



217,900,000 Rp 162,000,000 Rp 374,100,000 Rp 281,375,000 Rp



198,000,000 Rp 340,000,000 Rp



19,800,000 Rp 34,000,000 Rp



100,000 Rp 162,000,000 100,000 Rp 281,375,000



Rp



592,000,000 Rp 443,375,000 Rp



538,000,000 Rp



53,800,000 Rp



200,000 Rp 443,375,000



ACCOUNT NUMBER............



( 1-1300 )



( 5-1100 )



( 4-1100 )



RECAPITULATION DEBIT



CREDIT



Acc. No. 1-1300



Rp



Amount 592,000,000



Acc. No. 1-1500



5-1100



Rp



443,375,000



2-1500 4-1100



Rp Rp



4-1200 Total



Rp 200,000 Rp 1,035,375,000



Total



Rp 1,035,375,000



Amount Rp 443,375,000 53,800,000 538,000,000



( 2-1500 )



( 4-1200 )



( 1-1500 )



80875000 200500000 281375000



PT GYAN COMPUTER INVENTORY CARD NAME : TV LED



KODE: 10 NBO



DECEMBER, 2017 (In Rupiah) IN Date



Invoice No.



Description



Quantity



Price



Amount



Quantity



Price



2017



1



Opening Balance



Des



7



Toko Alfa



9



8,000,000



9



Toko Alfa



-1



8,000,000



11



PT Jayakarta



8



8,300,000



12



PT Jayakarta



-1



8,300,000



13



Penjualan Tunai



8



8,087,500



22



Toko Nanta



10



8,087,500



24



PT Langgeng



14



METODE: MOVING AVERAGE BALANCE



OUT Amount



Quantity



Price



Amount



25



8,000,000



200,000,000



72,000,000



16



8,000,000



128,000,000



(8,000,000)



17



8,000,000



136,000,000



66,400,000



25



8,096,000



202,400,000



(8,300,000)



24



8,087,500



194,100,000



64,700,000



16



8,087,500



129,400,000



80,875,000



6



8,087,500



48,525,000



20



8,271,250



165,425,000



8,350,000 116,900,000



PT GYAN COMPUTER INVENTORY CARD NAME : TV LCD KODE: 12 NBO DECEMBER, 2017 (In Rupiah) IN Date



Invoice No.



Description



Quantity



Price



METODE: MOVING AVERAGE BALANCE



OUT Amount



Quantity



Price



Amount



Quantity



Price



Amount



50



10,000,000



500,000,000



2017



1



Opening Balance



Dec



7



Toko Alfa



9



10,000,000



90,000,000



41



10,000,000



410,000,000



9



Toko Alfa



-1



10,000,000



(10,000,000)



42



10,000,000



420,000,000



11



PT Jayakarta



8



10,200,000



81,600,000



50



10,032,000



501,600,000



12



PT Jayakarta



-2



10,200,000 (20,400,000)



48



10,025,000



481,200,000



13



Pejualan Tunai



8



10,025,000



80,200,000



40



10,025,000



401,000,000



22



Toko Nanta



20



10,025,000 200,500,000



20



10,025,000



200,500,000



24



Toko Langgeng



32



10,109,375



323,500,000



12



10,250,000 123,000,000



144,900,000



281,375,000



117250000 102500000 219750000 21975000



PT GYAN COMPUTER ADJUSMENT ENTRIES DECEMBER 31, 2017 (In Rupiah) Date



Doc. No



Description



2017 Des 31 BM 12-001 Cash in Bank Bank Service Charge Interest Revenue 31 BM 12-002 Store Supplies Expense Store Supplies



Ref 1-1100 9-1200 8-1100 6-1200 1-1600



Rent Expense Prepaid Rent



6-1600 1-1800



Insurance Expense Prepaid Insurance



6-1500 1-1700



Bad Debt Expense Allowance for Doubtful Debt



6-1300 1-1400



31 BM 12-003 Depreciation Expense Equipment Accumulation Depr. Vehicle Accumulation Depr. Wages & Salaries Expense Telephone & Electricity Expense Expense Payable 31 BM 12-004 PPN Outcome PPN Payable PPN Income Income Tax Expense Income Tax Payable



6-1400 1-2110 1-2210 6-1700 6-1100 2-1200 2-1500 2-1400 1-1910 9-1300 2-1300



Debit



Credit



3,640,000 360,000 4,000,000



Rp Rp



-



PT LORIN ELEKTRONIK TRIAL BALANCE DECEMBER 31, 2017 No. Account Name Account 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



Store Supplies



1-1700



Prepaid Insurance



1-1800



Prepaid Rent



1-1910



PPN Income



1-2100



Equipment at Cost



1-2110



Equipment Accum Depr.



1-2210



Vehicle at cost



1-2220



Vehicle Accumulated Depr.



2-1100



Accounts Payable



2-1200



Expense Payable



2-1300



Income Tax Payable



2-1400



PPN Payable



2-1500



PPN Outcome



2-2100



Bank Mandiri Loan



3-1100



Capital Stock



3-1200



Retained Earning



3-1300



Devidend



3-1400



Income Summary



4-1100



Sales



4-1200



Freight Collected



4-1300



Sales Return



4-1400



Sales Discount



5-1100



Cost of Goods Sold



5-1200



Freight Paid



5-1300



Purchase Discount



6-1000



Advertising Expenses



6-1100



Telepon, Water and Electricity Expense



6-1200



Store Supplies Expense



Debit



Credit



6-1300



Bad Debt Expense



6-1400



Depreciation Expenses



6-1500



Insurance Expense



6-1600



Rent Expense



6-1700



Wages & Salaries Expense



6-1800



Other Operating Expense



8-1100



Interest Revenue



8-1200



Late Fees Collected



9-1100



Interest Expense



9-1200



Bank Service Charge



9-1300



Income Tax Expense



9-1400



Late Fees Paid



PT GYAN COMPUTER WORKSHEET DECEMBER 31, 2017 (dalam ribuan rupiah)



Acc. No



Account Name



1-1100 Cash in Bank 1-1200 Petty Cash 1-1300 Accounts Receivable



Unadjusted Trial Balance Dr. 5,000,000 720,560,000



1-1400 Allowance for Doubtful Debt 1-1500 Merchandise Inventory 1-1600 Store Supplies



18,000,000 516,216,000 5,700,000



1-1700 Prepaid Insurance



12,500,000



1-1800 Prepaid Rent



20,500,000



1-1910 PPN Income



49,412,000



1-2100 Equipment at Cost



69,600,000



1-2110 Equipment Accum Depr. 1-2210 Vehicle at cost



Cr.



611,811,500



23,960,000 120,000,000



1-2220 Vehicle Accumulated Depr.



38,750,000



2-1100 Accounts Payable



769,127,000



2-1200 Expense Payable 2-1300 Income Tax Payable 2-1400 PPN Payable 2-1500 PPN Outcome



70,940,000



2-2100 Bank Mandiri Loan



305,000,000



3-1100 Capital Stock



500,000,000



3-1200 Retained Earning 3-1300 Devidend



14,500,000 27,500,000



3-1400 Income Summary 4-1100 Sales



1,584,300,000



4-1200 Freight Collected 4-1300 Sales Return 4-1400 Sales Discount



165,000 30,600,000 440,500



Saldo Dipindahkan Saldo Pindahan 5-1100 Cost of Goods Sold



973,724,000



Adjustments Dr.



Cr.



Adjusted Trial Balance Dr.



Cr.



Income Statement Dr.



Cr.



Balance Dr.



Cr.



Acc. No



Account Name



5-1200 Freight Paid



Unadjusted Trial Balance Dr.



Cr.



12,695,000



5-1300 Purchase Discount 6-1000 Advertising Expenses



3,800,000



6-1100 Telepon , Water and Electricity



7,800,000



6-1200 Store Supplies Expense



4,750,000



6-1300 Bad Debt Expense



12,000,000



6-1400 Depreciation Expenses



29,890,000



6-1500 Insurance Expense



11,400,000



6-1600 Rent Expense



22,900,000



6-1700 Wages & Salaries Expense



40,200,000



6-1800 Other Opening Expense



10,100,000



8-1100 Interest Revenue



14,200,000



8-1200 Late Fees Collected 9-1100 Interest Expense



3,700,000



9-1200 Bank Service Charge



7,700,000



9-1300 Income Tax Expense



8,443,000



9-1400 Late Fees Paid 3,338,942,000 Laba / Rugi Usaha



3,338,942,000



Adjustments Dr.



Cr.



Adjusted Trial Balance Dr.



Cr.



Income Statement Dr.



Cr.



Balance Dr.



Cr.



PT GYAN COMPUTER PROFIT & LOSS DECEMBER 31, 2017 Sales Freight Collected Gross Sales of Merchandise Sales Discount Sales Return Net Sales of Merchandise Cost of Goods Sold Freight Paid Purchase Discount Gross Profit of Merchandise Operating Expenses: Advertising Expenses Telepon, Water and Electricity Expense Store Supplies Expense Bad Debt Expense Depreciation Expenses Insurance Expense Rent Expense Wages & Salaries Expense Other Operation Expense Total Operating Expenses Non Operating Income Interest Revenue Late Fees Collected Total Non Operating Income Non Operating Expense: Interest Expense Bank Service Charge Late Fees Paid Total Non Operating expenses Net Profit Before Tax Income Tax Expense Nett Profit After Tax



PT LORIN ELEKTRONIK RETAINED EARNING DECEMBER 31, 2017



Description Retained Earning December 1, 2017 Penambahan Laba Tahun Berjalan



Pengurangan Devidend Retained Earning December 31, 2017



Total



BALANCE SHEET DECEMBER 31, 2017 (IN RUPIAH) ASSET



LIABILITIES & EQUITY



Current Assets: Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt



Current Liabilities: Accounts Payable Accrued Expense PPN Payable Income Tax Payable



Merchandise Inventory Store Supplies Prepaid Rent Prepaid Insurance



Total Current Liabilities



Long Term Liabilities: Bank Mandiri Loan Total Liabilities



Total current assets Fixed Assets: Equipment at Cost Equipment Accum Depr.



Equity: Capital Stock Retained Earning Total Equity



Vehicle at cost Vehicle Accum Depr.



Total Fixed Assets TOTAL ASSETS



Rp



- TOTAL LIABILITIES & EQUITY



PT GYAN COMPUTER CASH FLOW REPORT DECEMBER 31, 2017 - Cash Flow from Operating Ativity: Receipt from customer Receipt from Danamon Bank Payment for Supplier Payment PPN Payable Payment Expense Payable Payment Interst Expense Payment Store Supplies Nett Cash from Operating Activity - Cash Flow from Investment Ativity:



Nett Cash from Investment Activity Cash Flow from Financing Activity Payment Bank Mandiri Loan - Nett Cash from Financing Ativity: Increase Nett Cash Cash, per 1 Desember 2015 Cash, per 31 Desember 2015



PT GYAN COMPUTER CLOSING ENTRIES DECEMBER 31, 2017



Date



Description



2017 Dec



Total



Ref



Debit



Credit



PT GYAN COMPUTER POST CLOSING TRIAL BALANCE DECEMBER 31, 2017 (IN RUPIAH)



No. Account 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1910 1-2100 1-2110 1-2210 1-2220 2-1100 2-1200 2-1300 2-1400 2-1500 2-2100 3-1100 3-1200



Name Account Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent PPN Income Equipment at Cost Equipment Accum Depr. Vehicle at cost Vehicle Accumulated Depr. Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome Bank Mandiri Loan Capital Stock Retained Earning Total



Debit



Credit