![p3 SPK Kunci Mengelola Buku Jurnal PT Adi Jaya [PDF]](https://pdfs.asia/img/200x200/p3-spk-kunci-mengelola-buku-jurnal-pt-adi-jaya.jpg)
6 0 276 KB
PT ADI JAYA INVENTORY CARD NAME : LCD LCD KODE : 601 LCD DECEMBER, 2012 ( In Rupiah ) DATE
INVOICE NO
METODE : AVERAGE DESCRIPTION
IN UNIT
PRICE
OUT TOTAL
UNIT
PRICE
1
SALDO
7
PENJUALAN
8
RETUR PENJUALAN
11
PEMBELIAN
10
8,050,000
12
RETUR PEMBELIAN
(1)
8,050,000
15
PENJUALAN TUNAI
8
8,016,071
19
PENJUALAN
4
8,016,071
22
PEMBELIAN
28
PENJUALAN
29
PEMBELIAN
15
8,100,000
8,600,000
TOTAL
UNIT
PRICE
TOTAL
25
8,000,000
200,000,000
7
8,000,000
56,000,000
18
8,000,000
144,000,000
(1)
8,000,000
(8,000,000)
19
8,000,000
152,000,000
80,500,000
29
8,017,241
232,500,000
(8,050,000)
28
8,016,071
224,450,000
64,128,571
20
8,016,071
160,321,429
32,064,286
16
8,016,071
128,257,143
31
8,056,682
249,757,143
21
8,056,682
169,190,323
32
8,243,448
263,790,323
121,500,000 10
11
BALANCE
94,600,000
8,056,682
80,566,820
Total ……………………………
-
-
-
PT ADI JAYA INVENTORY CARD NAME : TV LED KODE : 501 LED DECEMBER, 2012 ( In Rupiah ) DATE
METODE : AVERAGE
INVOICE NO
DESCRIPTION
IN UNIT
PRICE
OUT TOTAL
UNIT
PRICE
1
SALDO
7
PENJUALAN
8
RETUR PENJUALAN
11
PEMBELIAN
11
10,100,000
12
RETUR PEMBELIAN
(1)
10,100,000
15
PENJUALAN TUNAI
7
10,023,810
19
PENJUALAN
6
10,023,810
22
PEMBELIAN
28
PENJUALAN
29
PEMBELIAN
13
10,200,000
10,800,000
TOTAL
UNIT
PRICE
TOTAL
40
10,000,000
400,000,000
9
10,000,000
90,000,000
31
10,000,000
310,000,000
(1)
10,000,000
(10,000,000)
32
10,000,000
320,000,000
111,100,000
43
10,025,581
431,100,000
(10,100,000)
42
10,023,810
421,000,000
70,166,667
35
10,023,810
350,833,333
60,142,857
29
10,023,810
290,690,476
42
10,078,345
423,290,476
27
10,078,345
272,115,306
39
10,300,392
401,715,306
132,600,000 15
12
BALANCE
129,600,000
10,078,345
151,175,170
Total ……………………………
-
-
-
PT ADI JAYA LIST OF ACCOUNT RECEIVABLE BALANCE DECEMBER 31, 2012 (In rupiah) NO
CUSTOMER
BALANCE
C001
TOKO DIANA
123,200,000
C002
TOKO INDAH
-
C003
TOKO PESONA
308,000,000
C004
TOKO MULIA
151,800,000 Total ………………
583,000,000
PT ADI JAYA LIST OF ACCOUNT PAYABLE BALANCE DECEMBER 31, 2012 (In rupiah) NO
SUPPLIER
BALANCE
S001
PT ESA
279,510,000
S002
CV TIRTA
246,620,000
S003
PT PENA MAS
Total ………………
526,130,000
PT ADI JAYA LIST OF INVENTORY BALANCE DECEMBER 31, 2012 (In rupiah) KODE
PRODUCT
BALANCE
501 LED TV LED
401,715,306
601 LCD TV LCD
263,790,323 Total ………………
665,505,629
PT ADI JAYA SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE DECEMBER, 2012 (In Rupiah) Nama : TOKO DIANA Date
Kode : C001 Description
2012
1 Saldo Awal (F-AJ/21)
Dec
4 Pelunasan F-AJ/21 19 Penjualan F-AJ/42
Ref
Debit
Credit
TB
-
CRJ SJ
Debit
Credit
-
170,500,000
-
-
170,500,000
-
-
123,200,000
-
123,200,000
-
Nama : TOKO INDAH Date
Balance
Kode : C002 Description
Ref
Debit
Credit
Balance Debit
Credit
2012
1 Saldo Awal (F-AJ/33)
TB
-
-
327,800,000
-
Dec
7 Penjualan F-AJ/41
SJ
195,800,000
-
523,600,000
-
8 Retur NK-F-AJ/41
GJ
-
24,200,000
499,400,000
-
14 Pelunasan F-AJ/41
CRJ
-
171,600,000
327,800,000
-
16 Pelunasan F-AJ/33
CRJ
-
327,800,000
-
-
Nama : TOKO PESONA Date 2012 Dec
Description
Kode : C003 Ref
Debit
Credit
TB
-
24 Pelunasan F-AJ/22
CRJ
28 Penjualan F-AJ/43
SJ
1 Saldo Awal (F-AJ/22)
Debit
Credit
-
189,200,000
-
-
189,200,000
-
-
308,000,000
-
308,000,000
-
Nama : TOKO MULIA Date 2012 Dec
Balance
Kode : C004 Description
1 Saldo Awal (F-AJ/28)
Ref
Debit
Credit
TB
-
-
Balance Debit
Credit
151,800,000
-
PT ADI JAYA SUBSIDIARY LEDGER-ACCOUNT PAYABLE DECEMBER, 2012 (In Rupiah) Nama : PT ESA
Date
Kode : S001
Description
Ref
Debit
Credit
-
2012
1 Saldo Awal (F/E-375)
TB
Dec
9 Pelunasan F/E-375
CPJ 262,900,000
22 Pembelian F/E-75
PJ
-
Debit
Credit
-
-
262,900,000
-
-
-
279,510,000
-
279,510,000
Nama : CV TIRTA
Date 2012 Dec
Kode : S002
Description 1 Saldo Awal (F/T-0609) 23 Pelunasan F/T-0609 29 Pembelian F/T-2205
Ref
Debit
Credit
TB
-
CPJ 225,500,000 PJ
-
Balance Debit
Credit
-
-
225,500,000
-
-
-
246,620,000
-
246,620,000
Nama : PT PENA MAS
Date
Balance
Kode : S003
Description
Ref
Debit
Credit
2012
1 Saldo Awal (F/PM-123)
TB
-
Dec
6 Pelunasan F/PM-123
CPJ
11 Pembelian F/PM-135
PJ
12 Retur Pembelian NK-135
GJ
Balance Debit
Credit
-
-
80,300,000
80,300,000
-
-
-
-
210,760,000
-
210,760,000
-
-
190,795,000
19,965,000
20 Pelunasan F/PM-135
CPJ 190,795,000
-
-
-
PT ADI JAYA PETTY CASH DECEMBER, 2012 ( In Rupiah )
DATE
INVOICE NO
DESCRIPTION
DEBIT ACCOUNT
CREDIT
ACCOUNTS NO.
TOTAL
PETTY CASH
2012
3
PC12-01
Pembuatan Brosur Perusahaan
Advertising Expenses
6-1000
850,000
850,000
DEC
5
PC12-02
Pembayaran Listrik & Telp Nov 2012
Expense Payable
2-1200
3,600,000
3,600,000
10
PC12-03
Pembelian Perlengkapan
Store Supplies
1-1600
800,000
800,000
26
PC12-04
Perbaikan Atap Toko yang rusak
Other Operating Expenses
6-1800
450,000
450,000
TOTAL …………………………….
5,700,000
5,700,000
6-1000 2-1200 1-1600 6-1800
850,000 1-1200 3,600,000 800,000 450,000 5,700,000 0
5,700,000 ADVERTISING EXPENSE PETTY CASH EXPENSE PAYABLE STORE SUPPLIES OTHER OPERATING EXPENSE 5,700,000
PT ADI JAYA GENERAL JOURNAL DECEMBER 2012 ( In Rupiah ) INVOICE NO
DATE 7
DESCRIPTION COST OF GOODS SOLD MERCHANDISE INVENTO
8
1-1500
146,000,000
PPN OUTCOME
2-1500
2,200,000
ACCOUNTS PAYABLE
1-1300 1-1500
24,200,000 18,000,000
5-1100 2-1100
18,000,000 19,965,000
MERCHANDISE INVENTO
1-1500
18,150,000
PPN INCOME
1-1910
1,815,000
COST OF GOODS SOLD MERCHANDISE INVENTO COST OF GOODS SOLD MERCHANDISE INVENTO
28
146,000,000 22,000,000
COST OF GOODS SOLD
19
Credit
4-1200
MERCHANDISE INVENTORY
15
5-1100
Debit
SALES RETURN ACCOUNTS RECEIVABLE
12
Pos Ref
COST OF GOODS SOLD MERCHANDISE INVENTO
5-1100
134,295,238
1-1500 5-1100
134,295,238 92,207,143
1-1500 5-1100
92,207,143 231,741,990
1-1500
231,741,990
TOTAL ……………………. RECAPITULATION DEBIT ACC. NO TOTAL
KREDIT ACC. NO
TOTAL
TOTAL
TOTAL
PT ADI JAYA CASH RECEIPT JOURNAL DECEMBER, 2012 ( In Rupiah ) DEBIT DATE
INVOICE NO
DESCRIPTION
CREDIT OTHERS
CASH IN BANK
ACCOUNT RECEIVABLE
ACCOUNT
ACCOUNTS NO
TOTAL
2012
4
BKM-XII-01
TOKO DIANA
170,500,000
170,500,000
-
-
-
DES
14 BKM-XII-02
TOKO INDAH
171,600,000
171,600,000
-
-
-
15 AJ-KN-01
PENJUALAN TUNAI
180,400,000 -
16 BKM-XII-03
TOKO INDAH
21 BKM-XII-04
TOKO SUKAMAKMUR
24 BKM-XII-05
TOKO PESONA TOTAL …………………
ACCOUNT NUMBER………………….
327,800,000 8,000,000
-
Sales
(4-1100)
164,000,000
-
PPN Outcome
(2-1500)
16,400,000
327,800,000 -
-
-
Allowance For Doubtful Debt
(1-1400)
189,200,000
189,200,000
-
-
1,047,500,000
859,100,000
-
-
(1-1300)
-
-
(1-1100)
8,000,000 188,400,000 (V)
RECAPITULATION DEBIT ACC. NO 1-1100
TOTAL
KREDIT TOTAL 1,047,500,000
1,047,500,000
ACC. NO
TOTAL
1-1300
859,100,000
1-1400
8,000,000
2-1500
16,400,000
4-1100
164,000,000
TOTAL
1,047,500,000
PT ADI JAYA SALES JOURNAL DECEMBER, 2012 ( In Rupiah ) DEBIT DATE
INVOICE NO
DESCRIPTION
CREDIT
ACCOUNT
SALES
RECEIVABLE 2012
PPN OUTCOME
7
F-AJ/41
TOKO INDAH
195,800,000
178,000,000
17,800,000
DEC 19
F-AJ/42
TOKO DIANA
123,200,000
112,000,000
11,200,000
28
F-AJ/43
TOKO PESONA
308,000,000
280,000,000
28,000,000
627,000,000
570,000,000
57,000,000
TOTAL …………… ACCOUNT NUMBER…………….
(1-1300)
(4-1100)
(2-1500)
RECAPITULATION DEBIT ACC. NO 1-1300
TOTAL
TOTAL 627,000,000
627,000,000
KREDIT ACC. NO
TOTAL
2-1500
57,000,000
4-1100
570,000,000
TOTAL
627,000,000
PT ADI JAYA CASH PAYMENT JOURNAL DECEMBER, 2012 ( In Rupiah ) DEBIT DATE 2012 DEC
1 6 9 15 17 18 23 30
INVOICE NO. BKK-101 BKK-102 BKK-103 BKK-104 BKK-105 BKK-106 BKK-107 BKK-108
DESCRIPTION Gaji Karyawan November 2012 PT PENA MAS PT ESA PPN masa November 2012 Dividen Tn. Adri PT PENA MAS CV. TIRTA Bank Danamon
CHECK NO.
ACCOUNT PAYABLE
BP12-001 BP12-002 BP12-003 BP12-004 BP12-005 BP12-006 BP12-007 BP12-008
80,300,000 262,900,000 190,795,000 225,500,000 -
TOTAL ………………… ACCOUNT NUMBER………………….
759,495,000 (2-1100)
CREDIT OTHERS ACC NO.
Expense Payable PPN Payable Dividend Payable Bank Mega Loan Interst Expense
(2-1200) (2-1400) (2-1600) ('2-2100) (9-1100)
5,000,000 4,200,000 4,500,000 15,000,000 1,500,000
5,000,000 80,300,000 262,900,000 4,200,000 4,500,000 190,795,000 225,500,000 16,500,000 -
-
30,200,000 (V)
789,695,000 (1-1100)
-
TOTAL
CASH IN BANK
ACCOUNT
RECAPITULATION ACC. NO 2-1100 2-1200 2-1400 2-1600 2-2100 9-1100
DEBIT TOTAL
KREDIT ACC. NO 759,495,000 1-1100 5,000,000 4,200,000 4,500,000 15,000,000 1,500,000
TOTAL
789,695,000
TOTAL
TOTAL 789,695,000
789,695,000
PT ADI JAYA PURCHASE JOURNAL DECEMBER, 2012 ( In Rupiah ) DEBIT DATE
INVOICE NO
2012
11
F/PM-135
DEC
22
E-75
29
TR-2205
DESCRIPTION
MERCHANDISE INVENTORY
CREDIT PPN INCOME
ACCOUNT PAYABLE
PT PENA MAS
191,600,000
19,160,000
210,760,000
PT ESA
254,100,000
25,410,000
279,510,000
CV TIRTA
224,200,000
22,420,000
246,620,000
669,900,000
66,990,000
736,890,000
TOTAL……………. ACCOUNT NUMBER ……………
(1-1500)
(1-1910)
(2-1100)
RECAPITULATION DEBIT ACC. NO
KREDIT TOTAL
1-1500
669,900,000
1-1910
66,990,000
TOTAL
736,890,000
ACC. NO
TOTAL
2-1100
736,890,000
TOTAL
736,890,000
PT ADI JAYA TRIAL BALANCE, NOVEMBER 30, 2012 IN RUPIAH
ACC NO. 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 Feb-00 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200
ACCOUNT NAME Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid Tax PPN Income Prepaid PPN Equipment at Cost Equipment Accum Dep Accounts Payable Expense Payable Income Tax Payable PPN Payable PPN Outcome Dividend Payable Bank Danamon Loan Capital Stock Retained Earning Dividend Income Summary Sales Sales Return Cost of goods Sold Freight Paid Advertising Expense Telephone & Electricity expense Store Supplies Expense Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Interest Revenue Interest Expense Bank Service Charge
DEBIT 68,550,000 11,700,000 839,300,000
CREDIT
14,000,000 600,000,000 5,200,000 12,500,000 20,500,000 17,000,000
69,600,000 24,320,000 568,700,000 8,600,000 4,200,000 4,500,000 320,000,000 400,000,000 14,500,000 27,500,000 852,900,000 395,820,000 12,600,000 3,800,000 7,800,000 4,750,000 12,000,000 16,500,000 11,400,000 22,900,000 40,200,000 10,100,000 7,900,000 2,200,000 7,700,000
9-1300
Income Tax Expense TOTAL
2,219,620,000
2,219,620,000
N AKUN: CASH IN BANK
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
326,355,000 NO AKUN: 1-1100 REF
DEBET
KREDIT
NS 1,047,500,000 -
789,695,000 -
N AKUN: PETTY CASH
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
KREDIT
NS -
5,700,000
REF
DEBET 11,700,000 11,700,000 11,700,000 11,700,000 11,700,000 11,700,000 6,000,000
DEBET
KREDIT
NS 627,000,000 -
859,100,000 24,200,000 -
REF
DEBET
-
SALDO DEBET 839,300,000 607,200,000 607,200,000 583,000,000 583,000,000
-
KREDIT
-
KREDIT
583,000,000 NO AKUN: 1-1300
NO AKUN: KETERANGAN
-
SALDO
N AKUN: ALLOWANCE FOR DOUBTFUL DEBT
TANGGAL
KREDIT
6,000,000 NO AKUN: 1-1200
N AKUN: ACCOUNTS RECEIVABLE
TANGGAL
SALDO DEBET 68,550,000 1,116,050,000 326,355,000 326,355,000 326,355,000 326,355,000 326,355,000
-
KREDIT 19,800,000 19,800,000 -
22,000,000 1-1400
SALDO DEBET
-
KREDIT
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
NS -
8,000,000 -
N AKUN: MERCHANDISE INVENTORY
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
DEBET
KREDIT
NS 669,900,000 18,000,000 -
622,394,371 -
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J
SALDO DEBET 600,000,000 600,000,000 600,000,000 600,000,000 1,269,900,000 665,505,629 665,505,629
REF
DEBET
-
NS
REF
-
DEBET 5,200,000 5,200,000 5,200,000 5,200,000 5,200,000 5,200,000 6,000,000
KREDIT -
12,500,000 NO AKUN: 1-1700 DEBET
-
SALDO
KREDIT
NS -
-
SALDO
KREDIT
800,000
-
KREDIT
6,000,000 NO AKUN: 1-1600
N AKUN: PREPAID INSURANCE
TANGGAL
14,000,000 22,000,000 22,000,000 22,000,000 22,000,000 22,000,000 22,000,000
665,505,629 NO AKUN: 1-1500
N AKUN: STORE SUPPLIES
TANGGAL
-
-
DEBET 12,500,000 12,500,000 12,500,000 12,500,000 12,500,000 12,500,000
KREDIT -
31 PETTY CASH J
-
-
N AKUN: PREPAID RENT
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
NS -
N AKUN: PREPAID TAX
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
20,500,000 NO AKUN: 1-1800
-
DEBET 20,500,000 20,500,000 20,500,000 20,500,000 20,500,000 20,500,000 20,500,000
KREDIT -
17,000,000 NO AKUN: 1-1900 REF
DEBET
KREDIT
NS -
-
N AKUN: PPN INCOME
TANGGAL
-
SALDO
KREDIT -
12,500,000
SALDO DEBET 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000
KREDIT -
65,175,000 NO AKUN: 1-1910 REF
DEBET
KREDIT
NS 66,990,000 -
1,815,000 -
-
-
SALDO DEBET
KREDIT
66,990,000 65,175,000 65,175,000
-
-
-
N AKUN: PREPAID PPN NO AKUN:
1-1920
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
SALDO
KREDIT
DEBET
NS -
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
-
-
N AKUN: EQUIPMENT AT COST
KREDIT
69,600,000 NO AKUN: 1-2100 DEBET
NS -
-
DEBET 69,600,000 69,600,000 69,600,000 69,600,000 69,600,000 69,600,000 69,600,000
NO AKUN:
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
NS -
-
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J
REF
DEBET
KREDIT 24,320,000 24,320,000 24,320,000 24,320,000 24,320,000 24,320,000 24,320,000
526,130,000 2-1100
SALDO
KREDIT
DEBET
NS 759,495,000 -
24,320,000 1-2110
-
NO AKUN: KETERANGAN
-
DEBET
N AKUN: ACCOUNTS PAYABLE
TANGGAL
KREDIT
SALDO
KREDIT -
-
SALDO
KREDIT
N AKUN: EQUIPMENT ACCUM DEP
TANGGAL
-
-
190,795,000 190,795,000
KREDIT 568,700,000 568,700,000 -
31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
19,965,000 -
736,890,000 -
-
N AKUN: EXPENSE PAYABLE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
DEBET
NS 5,000,000 3,600,000
-
-
KREDIT 8,600,000 8,600,000 3,600,000 3,600,000 3,600,000 3,600,000 -
-
-
NO AKUN:
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
2-1300 SALDO
KREDIT
DEBET
NS -
KREDIT -
-
N AKUN: PPN PAYABLE
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
N AKUN: PPN OUTCOME
-
NO AKUN:
TANGGAL
2-1200
SALDO
KREDIT
N AKUN: INCOME TAX PAYABLE
TANGGAL
546,095,000 526,130,000 526,130,000
REF
DEBET
SALDO
KREDIT
DEBET
NS 4,200,000 -
2-1400
-
-
KREDIT 4,200,000 4,200,000 -
-
71,200,000
NO AKUN: TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
SALDO
KREDIT
DEBET
NS 2,200,000 -
2-1500
KREDIT -
16,400,000 57,000,000 -
N AKUN: DIVIDENT PAYABLE
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
DEBET
NS 4,500,000 -
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
-
-
DEBET
DEBET
NS -
NO AKUN:
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J
REF
DEBET
400,000,000 3-1100
SALDO
KREDIT
DEBET
NS -
KREDIT 320,000,000 320,000,000 305,000,000 305,000,000 305,000,000 305,000,000 305,000,000
-
N AKUN: CAPITAL STOCK
TANGGAL
305,000,000 2-2100
SALDO
KREDIT
15,000,000 -
KREDIT 4,500,000 4,500,000 -
-
NO AKUN: KETERANGAN
2-1600
SALDO
KREDIT
N AKUN: BANK DANAMON LOAN
TANGGAL
16,400,000 16,400,000 73,400,000 73,400,000 71,200,000 71,200,000
-
-
KREDIT 400,000,000 400,000,000
31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
-
-
N AKUN: RETAINED EARNING
-
400,000,000 400,000,000 400,000,000 400,000,000 400,000,000
-
14,500,000 3-1200
NO AKUN: TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
SALDO
KREDIT
DEBET
NS -
TANGGAL DES
27,500,000 NO AKUN: 3-1300
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
-
-
N AKUN: DIVIDEND
REF
DEBET
KREDIT
NS -
-
SALDO DEBET 27,500,000 27,500,000 27,500,000 27,500,000 27,500,000 27,500,000 27,500,000
N AKUN: INCOME SUMMARY
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
-
3-1400
SALDO
KREDIT
DEBET
NS -
-
KREDIT
NO AKUN:
TANGGAL
KREDIT 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000 14,500,000
-
KREDIT -
-
N AKUN: SALES
NO AKUN:
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
SALDO
KREDIT
DEBET
NS -
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
DEBET
NS 22,000,000 -
REF
DEBET
-
KREDIT
NS 604,244,371 -
KETERANGAN
18,000,000 -
KREDIT
22,000,000 22,000,000
-
982,064,371 NO AKUN: 5-1100
-
SALDO DEBET 395,820,000 395,820,000 395,820,000 395,820,000 395,820,000 982,064,371 982,064,371
KREDIT -
12,600,000 NO AKUN: 5-1200 REF
DEBET
KREDIT
-
SALDO
KREDIT
N AKUN: FREIGHT PAID
TANGGAL
KREDIT 852,900,000 1,016,900,000 1,016,900,000 1,586,900,000 1,586,900,000 1,586,900,000 1,586,900,000
22,000,000 NO AKUN: 4-1200
N AKUN: COST OF GOODS SOLD
TANGGAL
-
164,000,000 570,000,000 -
N AKUN: SALES RETURN
TANGGAL
1,586,900,000 4-1100
SALDO DEBET
KREDIT
-
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
NS -
-
N AKUN: ADVERTISING EXPENSE
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
KREDIT
NS 850,000
-
N AKUN: TELEPHONE & ELECTRICITY EXPENSE
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DES
KETERANGAN
DEBET
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J
4,650,000 NO AKUN: 6-1000
-
SALDO DEBET 3,800,000 3,800,000 3,800,000 3,800,000 3,800,000 3,800,000 4,650,000
KREDIT -
-
-
DEBET 7,800,000 7,800,000 7,800,000 7,800,000 7,800,000 7,800,000 7,800,000
KREDIT -
4,750,000 NO AKUN: 6-1200 DEBET
-
SALDO
KREDIT
NS -
-
SALDO
KREDIT
NS
REF
-
7,800,000 NO AKUN: 6-1100
N AKUN: STORE SUPPLIES EXPENSE
TANGGAL
12,600,000 12,600,000 12,600,000 12,600,000 12,600,000 12,600,000 12,600,000
-
DEBET 4,750,000 4,750,000 4,750,000 4,750,000 4,750,000 4,750,000
KREDIT -
31 PETTY CASH J
-
-
N AKUN: BAD DEBTS EXPENSE
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
NS -
N AKUN: DEPRECIATION EXPENSE
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DES
KETERANGAN
DEBET
KREDIT
NS -
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
N AKUN: RENT EXPENSE
REF
12,000,000 NO AKUN: 6-1300
-
DEBET 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000 12,000,000
KREDIT -
16,500,000 NO AKUN: 6-1400
-
N AKUN: INSURANCE EXPENSE
TANGGAL
-
SALDO
KREDIT -
4,750,000
SALDO DEBET 16,500,000 16,500,000 16,500,000 16,500,000 16,500,000 16,500,000 16,500,000
KREDIT -
11,400,000 NO AKUN: 6-1500 DEBET
-
SALDO
KREDIT
NS -
-
-
DEBET 11,400,000 11,400,000 11,400,000 11,400,000 11,400,000 11,400,000 11,400,000
KREDIT
22,900,000 NO AKUN: 6-1600
-
-
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
KREDIT
NS -
-
N AKUN: WAGES & SALARIES EXPENSE
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET -
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
-
DEBET 40,200,000 40,200,000 40,200,000 40,200,000 40,200,000 40,200,000 40,200,000
DEBET
KREDIT
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J
KREDIT -
NS 450,000
-
SALDO DEBET 10,100,000 10,100,000 10,100,000 10,100,000 10,100,000 10,100,000 10,550,000
REF
DEBET
-
7,900,000 8-1100
SALDO
KREDIT
DEBET
NS -
-
KREDIT
NO AKUN:
KETERANGAN
-
10,550,000 NO AKUN: 6-1800
N AKUN: INTEREST REVENUE
TANGGAL
-
SALDO
KREDIT
NS
KETERANGAN
KREDIT
40,200,000 NO AKUN: 6-1700
N AKUN: OTHER OPERATING EXPENSE
TANGGAL
SALDO DEBET 22,900,000 22,900,000 22,900,000 22,900,000 22,900,000 22,900,000 22,900,000
-
-
KREDIT 7,900,000 7,900,000 7,900,000 7,900,000
31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
-
-
N AKUN: INTEREST EXPENSE
TANGGAL DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
DES
KETERANGAN
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
KREDIT
NS 1,500,000 -
-
REF
SALDO DEBET 2,200,000 2,200,000 3,700,000 3,700,000 3,700,000 3,700,000 3,700,000
DEBET
NS -
DEBET 7,700,000 7,700,000 7,700,000 7,700,000 7,700,000 7,700,000 7,700,000
DES
1 N SALDO 31 CASH RECEIVE J 31 CASH PAYMENT J 31 SALES J 31 PURCHASE J 31 GENERAL J 31 PETTY CASH J
REF
DEBET
-
9-1300
SALDO
KREDIT
DEBET
NS -
-
KREDIT
NO AKUN:
KETERANGAN
-
SALDO
KREDIT -
-
KREDIT
7,700,000 NO AKUN: 9-1200
N AKUN: INCOME TAX EXPENSE
TANGGAL
7,900,000 7,900,000 7,900,000
3,700,000 NO AKUN: 9-1100
N AKUN: BANK SERVICE CHARGE
TANGGAL
-
-
KREDIT -
-
NO AKUN 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200 9-1300
NAMA AKUN CASH IN BANK PETTY CASH ACCOUNTS RECEIVABLE ALLOWANCE FOR DOUBTFUL DEBT MERCHANDISE INVENTORY STORE SUPPLIES PREPAID INSURANCE PREPAID RENT PREPAID TAX PPN INCOME PREPAID PPN EQUIPMENT AT COST EQUIPMENT ACCUM DEP ACCOUNTS PAYABLE EXPENSE PAYABLE INCOME TAX PAYABLE PPN PAYABLE PPN OUTCOME DIVIDENT PAYABLE BANK DANAMON LOAN CAPITAL STOCK RETAINED EARNING DIVIDEND INCOME SUMMARY SALES SALES RETURN COST OF GOODS SOLD FREIGHT PAID ADVERTISING EXPENSE TELEPHONE & ELECTRICITY EXPENSE STORE SUPPLIES EXPENSE BAD DEBTS EXPENSE DEPRECIATION EXPENSE INSURANCE EXPENSE RENT EXPENSE WAGES & SALARIES EXPENSE OTHER OPERATING EXPENSE INTEREST REVENUE INTEREST EXPENSE BANK SERVICE CHARGE INCOME TAX EXPENSE JUMLAH
DEBET KREDIT 68,550,000 11,700,000 839,300,000 14,000,000 600,000,000 5,200,000 12,500,000 20,500,000 17,000,000
69,600,000 24,320,000 568,700,000 8,600,000 4,200,000 4,500,000 320,000,000 400,000,000 14,500,000 27,500,000 852,900,000 395,820,000 12,600,000 3,800,000 7,800,000 4,750,000 12,000,000 16,500,000 11,400,000 22,900,000 40,200,000 10,100,000 7,900,000 2,200,000 7,700,000 2,219,620,000
2,219,620,000
-
NO AKUN 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 5-1200 6-1000
NAMA AKUN CASH IN BANK PETTY CASH ACCOUNTS RECEIVABLE ALLOWANCE FOR DOUBTFUL DEBT MERCHANDISE INVENTORY STORE SUPPLIES PREPAID INSURANCE PREPAID RENT PREPAID TAX PPN INCOME PREPAID PPN EQUIPMENT AT COST EQUIPMENT ACCUM DEP ACCOUNTS PAYABLE EXPENSE PAYABLE INCOME TAX PAYABLE PPN PAYABLE PPN OUTCOME DIVIDENT PAYABLE BANK DANAMON LOAN CAPITAL STOCK RETAINED EARNING DIVIDEND INCOME SUMMARY SALES SALES RETURN COST OF GOODS SOLD FREIGHT PAID ADVERTISING EXPENSE
NERACA SALDO DEBET KREDIT 326,355,000 6,000,000 583,000,000 22,000,000 665,505,629 6,000,000 12,500,000 20,500,000 17,000,000 65,175,000 69,600,000 24,320,000 526,130,000 71,200,000 305,000,000 400,000,000 14,500,000 27,500,000 1,586,900,000 22,000,000 982,064,371 12,600,000 4,650,000 -
AJP DEBET 3,640,000 71,200,000 -
KREDIT 1,320,000 1,700,000 850,000 1,500,000 17,000,000 65,175,000 840,000 7,250,000 89,541,407 6,025,000 -
NSSD DEBET KREDIT 329,995,000 6,000,000 583,000,000 23,320,000 665,505,629 4,300,000 11,650,000 19,000,000 69,600,000 25,160,000 526,130,000 7,250,000 89,541,407 6,025,000 305,000,000 400,000,000 14,500,000 27,500,000 1,586,900,000 22,000,000 982,064,371 12,600,000 4,650,000 -
6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200 9-1300
TELEPHONE & ELECTRICITY EXPENSE STORE SUPPLIES EXPENSE BAD DEBTS EXPENSE DEPRECIATION EXPENSE INSURANCE EXPENSE RENT EXPENSE WAGES & SALARIES EXPENSE OTHER OPERATING EXPENSE INTEREST REVENUE INTEREST EXPENSE BANK SERVICE CHARGE INCOME TAX EXPENSE
7,800,000 4,750,000 12,000,000 16,500,000 11,400,000 22,900,000 40,200,000 10,550,000 3,700,000 7,700,000 2,957,950,000 -
7,900,000 2,957,950,000
2,750,000 1,700,000 1,320,000 840,000 850,000 1,500,000 4,500,000 360,000 106,541,407 195,201,407 -
4,000,000 195,201,407
10,550,000 6,450,000 13,320,000 17,340,000 12,250,000 24,400,000 44,700,000 10,550,000 3,700,000 8,060,000 106,541,407 2,995,726,407 -
11,900,000 2,995,726,407
LABA RUGI DEBET 22,000,000 982,064,371 12,600,000 4,650,000
NERACA KREDIT
1,586,900,000 -
DEBET 329,995,000 6,000,000 583,000,000 665,505,629 4,300,000 11,650,000 19,000,000 69,600,000 27,500,000 -
KREDIT 23,320,000 25,160,000 526,130,000 7,250,000 89,541,407 6,025,000 305,000,000 400,000,000 14,500,000 -
10,550,000 6,450,000 13,320,000 17,340,000 12,250,000 24,400,000 44,700,000 10,550,000 3,700,000 8,060,000 106,541,407 1,279,175,778 319,624,222 1,598,800,000
11,900,000 1,598,800,000 1,598,800,000
1,716,550,629 1,716,550,629
1,396,926,407 319,624,222 1,716,550,629
DATE
INVOICE NO 31 BMXII01
BMXII02
BMXII03
BMXII04
PT ADI JAYA GENERAL JOURNAL DECEMBER 2012 ( In Rupiah ) DESCRIPTION CASH IN BANK BANK SERVICE CHARGE INTEREST REVENUE
Pos Ref 1-1100 9-1200 8-1100
STORE SUPPLIES EXPENSE STORE SUPPLIES
6-1200 1-1600
1,700,000
RENT EXPENSE PREPAID RENT
6-1600 1-1800
1,500,000
INSURANCE EXPENSE PREPAID INSURANCE
6-1500 1-1700
850,000
BAD DEBTS EXPENSE 6-1300 ALLOWANCE FOR DOUBTFUL DEBT1-1400
1,320,000
6-1400 1-2110
840,000
WAGES & SALARIES EXPENSE 6-1700 TELEPHONE & ELECTRICITY EXPENSE 6-1100 EXPENSE PAYABLE 2-1200
4,500,000 2,750,000
PPN OUTCOME PPN PAYABLE PPN INCOME
2-1500 2-1400 1-1910
71,200,000
INCOME TAX EXPENSE PREPAID TAX INCOME TAX PAYABLE
9-1300 1-1900 2-1300
106,541,407
DEPRECIATION EXPENSE EQUIPMENT ACCUM DEP
TOTAL …………………….
Debit 3,640,000 360,000
4,000,000
1,700,000
1,500,000
850,000
1,320,000
840,000
7,250,000
6,025,000 65,175,000
195,201,407 RECAPITULATION DEBIT KREDIT ACC. NO TOTAL ACC. NO
TOTAL
Credit
TOTAL
17,000,000 89,541,407 195,201,407
TOTAL
PT ADI JAYA PROFIT AND LOSS DECEMBER 31, 2012 KETERANGAN REVENUE Sales Sales Return
Rp
Rp
1,586,900,000 22,000,000 (-) Net Sales
COST OF GOODS SOLD Cost of Goods Sold Freight Paid Cost of Goods Sold Gross Profit
1,564,900,000
982,064,371 12,600,000 (+) 994,664,371 (-) 570,235,629
EXPENSES OPERATING EXPENSE Advertising Expenses Telephone & Electricity expenses Store Supplies Expenses Bad Debts Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Sub Total Operating Net Profit
4,650,000 10,550,000 6,450,000 13,320,000 17,340,000 12,250,000 24,400,000 44,700,000 10,550,000 (+)
OTHER REVENUE & GAINS Interest Revenue Total Other Revenue
11,900,000
OTHER EXPENSES & LOSSES Interest Expense Bank Service Charge Total Other Expenses EARNING BEFORE TAX Income Tax Expense EARNING/NET INCOME
144,210,000 (-) 426,025,629
11,900,000 (+)
3,700,000 8,060,000 11,760,000 (-) 426,165,629 106,541,407 (-) 319,624,222
106,541,407 319,624,222
106,541,407
PT ADI JAYA "CAPITAL STATEMENT" DECEMBER 31, 2012 DESCRIPTION
Retained Earning, 1 Desember 2012 Penambahan : Laba tahun berjalan Pengurangan : Dividend Retained Earning, 31 Desember 2012
BALANCE Rp
14,500,000 319,624,222
27,500,000 306,624,222
PT ADI JAYA BALANCE SHEET DECEMBER 31, 2012 ASSETS
LIABILITY AND EQUITY DESCRIPTION
Current Assets Cash in Bank Petty Cash Accounts Receivable Allowance for Doubtful Debt Merchandise Inventory Store Supplies Prepaid Insurance Prepaid Rent Prepaid PPN Total Current Assets Fixed Assets Equipment Equipment Accumulation Depreciation Total Fixed Assets TOTAL ASSETS
Rp
BALANCE Rp
DESCRIPTION
329,995,000 6,000,000 583,000,000 (23,320,000) 665,505,629 4,300,000 11,650,000 19,000,000 0
Rp
Current Liabilities Accounts Payable Expense Payable Income Tax Payable PPN Payable Total Current Liabilities
526,130,000 7,250,000 89,541,407 6,025,000
Long Term Liabilities Bank Danamon Loan Total Long Term Liabilities
305,000,000
1,596,130,629 Equity Capital Stock Retained Earnings
69,600,000 (25,160,000) 44,440,000 1,640,570,629
0
Total Equity TOTAL LIABILITIES & EQUITY
400,000,000 306,624,222
LIABILITY AND EQUITY BALANCE Rp
628,946,407
305,000,000
706,624,222 1,640,570,629
PT ADI JAYA CASH FLOW REPORT DECEMBER 31, 2012 (In Rupiah)
KETERANGAN ARUS KAS DARI AKTIVITAS OPERASI Penerimaan dari Pelanggan Penerimaan Dari Bank Mega Pembayaran kepada Pemasok Pembayaran PPN Payable Pembayaran Cetak Brosur Pembayaran Expense Payable Pembelian Perlengkapan Toko Pembayaran Dividend Payable Pembayaran Pemeliharaan Toko
Rp 1,047,500,000 2,140,000 (759,495,000) (4,200,000) (850,000) (8,600,000) (800,000) (4,500,000) (450,000)
Arus Kas Bersih dari Aktivitas Operasi ARUS KAS DARI AKTIVITAS INVESTASI Pembayaran Utang Bank
SALDO Rp
270,745,000
(15,000,000)
Arus Kas Bersih dari Aktivitas Investasi
(15,000,000)
Kenaikan Bersih Kas dan setara kas
255,745,000
Kas dan setara kas pada awal periode
80,250,000
Kas dan setara kas pada akhir periode
335,995,000 -
329,995,000 6,000,000 335,995,000
NO AKUN 1-1100 1-1200 1-1300 1-1400 1-1500 1-1600 1-1700 1-1800 1-1900 1-1910 1-1920 1-2100 1-2110 2-1100 2-1200 2-1300 2-1400 2-1500 2-1600 2-2100 3-1100 3-1200 3-1300 3-1400 4-1100 4-1200 5-1100 5-1200 6-1000 6-1100 6-1200 6-1300 6-1400 6-1500 6-1600 6-1700 6-1800 8-1100 9-1100 9-1200 9-1300
NAMA AKUN CASH IN BANK PETTY CASH ACCOUNTS RECEIVABLE ALLOWANCE FOR DOUBTFUL DEBT MERCHANDISE INVENTORY STORE SUPPLIES PREPAID INSURANCE PREPAID RENT PREPAID TAX PPN INCOME PREPAID PPN EQUIPMENT AT COST EQUIPMENT ACCUM DEP ACCOUNTS PAYABLE EXPENSE PAYABLE INCOME TAX PAYABLE PPN PAYABLE PPN OUTCOME DIVIDENT PAYABLE BANK DANAMON LOAN CAPITAL STOCK RETAINED EARNING DIVIDEND INCOME SUMMARY SALES SALES RETURN COST OF GOODS SOLD FREIGHT PAID ADVERTISING EXPENSE TELEPHONE & ELECTRICITY EXPENSE STORE SUPPLIES EXPENSE BAD DEBTS EXPENSE DEPRECIATION EXPENSE INSURANCE EXPENSE RENT EXPENSE WAGES & SALARIES EXPENSE OTHER OPERATING EXPENSE INTEREST REVENUE INTEREST EXPENSE BANK SERVICE CHARGE INCOME TAX EXPENSE JUMLAH
NS AWAL NS AKHIR DEBET KREDIT DEBET 68,550,000 329,995,000 11,700,000 6,000,000 839,300,000 583,000,000 14,000,000 600,000,000 665,505,629 5,200,000 4,300,000 12,500,000 11,650,000 20,500,000 19,000,000 17,000,000 69,600,000 69,600,000 24,320,000 568,700,000 8,600,000 4,200,000 4,500,000 320,000,000 400,000,000 14,500,000 27,500,000 27,500,000 852,900,000 22,000,000 395,820,000 982,064,371 12,600,000 12,600,000 3,800,000 4,650,000 7,800,000 10,550,000 4,750,000 6,450,000 12,000,000 13,320,000 16,500,000 17,340,000 11,400,000 12,250,000 22,900,000 24,400,000 40,200,000 44,700,000 10,100,000 10,550,000 7,900,000 2,200,000 3,700,000 7,700,000 8,060,000 119,326,376 2,219,620,000 2,219,620,000 3,008,511,376
-
-
NS AKHIR KREDIT 23,320,000 25,160,000 526,130,000 7,250,000 102,326,376 6,025,000 305,000,000 400,000,000 14,500,000 1,586,900,000 11,900,000 3,008,511,376
KENAIKAN(PENURUAN) 261,445,000 (5,700,000) (256,300,000) (37,320,000) 65,505,629 (900,000) (850,000) (1,500,000) (17,000,000)
840,000 (42,570,000) (1,350,000) 102,326,376 1,825,000 (4,500,000) (15,000,000) 734,000,000 22,000,000 586,244,371 850,000 2,750,000 1,700,000 1,320,000 840,000 850,000 1,500,000 4,500,000 450,000 4,000,000 1,500,000 360,000 119,326,376
