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PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. Abadi Utama Jln. Kimia Dalam No. 123, jakarta
No. Faktur Tanggal Termin
: FM-01 : 02 Desember 2013 : 1/10, n/30
FAKTUR PENJUALAN No. 1
Nama Barang HP-Elitebook 2530p
Pemasaran
Jumlah 30
Satuan unit
Rp
Rp
Total Harga 479,700,000.00 ### 479,700,000.00 ### 47,970,000.00 527,670,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
Keuangan,
Nurul Rahmah
Harga Satuan 15,990,000.00
Nunu Maulidina
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
010.000-10.00000070
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-01 03 Desember 2013
BUKTI KAS MASUK
Diterima Dari
: PT. ANGKASA CEMERLANG
Jumlah Diterima
: Empat ratus dua puluh empat juta empat ratus tiga puluh tujuh ribu tujuh ratus lima puluh rupiah
Keterangan
: Pelunasan Piutang Dagang tertanggal 23 Nopember 2013 sebesar Rp 428.725.000,00 dengan termin 1/10, n/30
Rp
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
1-1101 ### 428,725,000.001-1102 ### ### 424,437,750.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-02 05 Desember 2013
BUKTI KAS MASUK
Diterima Dari
: Penjualan Saham
Jumlah Diterima
: Sembilan puluh tiga juta tujuh ratus lima puluh ribu rupiah
Keterangan
: Penjualan saham (investasi lancar) sebanyak 75.000 lembar dengan nominal Rp 1.000 Rp
93,750,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
PT.NUSANTARA BHAKTI Jln. Akses UI No. 25A-25C Depok, Jawa Barat
No. Faktur Tanggal
: FN-26 : 07 Desember 2013
Kepada : PT. ELENSI COMP Jln. Bungaran Raya No. 28, Jakarta
Termin
: 2/15, n/30
FAKTUR PENJUALAN No. 1
Nama Barang SONY-VAIO VGN-Z520
Jumlah 50
Satuan unit
Pemasaran
Keuangan,
Sutigno
Bella Sarie
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
Harga Satuan Rp 8,995,000.00
Rp
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
010.000-10.00000151
Total Harga 449,750,000.00 ### 449,750,000.00 ### 44,975,000.00 494,725,000.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-03 08 Desember 2013
BUKTI KAS MASUK Diterima Dari
: PT. DUNIA SEJAHTERA
Jumlah Diterima
: Tiga ratus sembilan puluh enam juta seratus dua puluh tiga ribu tujuh ratus lima puluh rupiah
Keterangan
: Pelunasan Piutang Dagang tertanggal 28 Nopember 2013 sebesar Rp 400.125.000,00 dengan termin 1/10, n/30 Rp
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
1-1101 ### 400,125,000.00 ### 396,123,750.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-04 09 Desember 2013
BUKTI KAS MASUK Diterima Dari
: PT. ELEKTRONIKA SEJATI
Jumlah Diterima
: Dua ratus empat puluh satu juta lima ratus sembilan puluh empat ribu enam ratus lima puluh rupiah
Keterangan
: Pelunasan Piutang Dagang tertanggal 28 Nopember 2013 sebesar Rp 244.035.000,00 dengan termin 2/10, n/30 Rp
Pimpinan,
Keuangan,
1-1101 ### 244,035,000.00 ### 241,594,650.00
Setya Nugraha
Nunu Maulidina
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-01 : 10 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Pembelian kertas, alat tulis kantor, tinta printer,dan bahan perlengkapan kantor lainnya secara kredit sebesar Rp 15.780.500,00
### ### Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-01 10 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: Kas Negara (via Bank BNI 46)
Jumlah Dibayar
: Tiga ratus lima puluh dua juta tujuh ratus enam ribu empat ratus rupiah ###
Keterangan
: Pembayaran PPN yang masih harus disetor masa Nopember 2013: ### PPN Keluaran Rp 178,116,000.00 ### PPN Masukan Rp 174,590,400.00 Rp
352,706,400.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-02 11 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: PT. CITRA INDO PRATAMA
Jumlah Dibayar
: Tiga ratus enam puluh juta enam ratus dua puluh tiga ribu tiga ratus empat puluh rupiah
Keterangan
: Pelunasan Hutang Dagang tertanggal 26 Nopember 2013 sebesar Rp 367.983.000,00 dengan termin 2/10, n/30
### 367,983,000
Rp
360,623,340.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. ANGKASA CEMERLANG Jln. Raya Tanjung Lengkong No. 23, Jakarta
No. Faktur Tanggal Termin
: FM-02 : 12 Desember 2013 : 1/10, n/30
FAKTUR PENJUALAN No. 1
Nama Barang Toshiba-Satelite U 300/5
Pemasaran
Nurul Rahmah
Jumlah 25
Satuan unit
Keuangan,
Rp
Harga Satuan 12,390,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
Nunu Maulidina
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
Rp
010.000-10.00000071
Total Harga 309,750,000.00 ### 309,750,000.00 ### 30,975,000.00 340,725,000.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-05 13 Desember 2013
BUKTI KAS MASUK Diterima Dari
: PT. ABADI UTAMA
Jumlah Diterima
: Dua ratus lima puluh tujuh juta dua ratus tiga puluh lima ribu rupiah
Keterangan
: Pelunasan Piutang Dagang tertanggal 29 Nopember 2013 sebesar Rp 257.235.000,00 Rp
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
1-1101 ### 257,235,000.00 ### 257,235,000.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-03 14 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: PT.DUTA KENCANA ABADI
Jumlah Dibayar
: Empat ratus tiga belas juta tujuh ratus tiga puluh enam ribu empat ratus rupiah
Keterangan
: Pelunasan Hutang Dagang tertanggal 26 Nopember 2013 sebesar Rp 367.983.000,00 dengan termin 2/10, n/30
### 422,180,000
Rp
Pimpinan,
413,736,400.00
Keuangan,
### ###
Setya Nugraha
Nunu Maulidina
DeKA Kepada :
PT. DUTA KENCANA ABADI Jln. Margonda Raya No. 254D-E Depok, Jawa Barat
PT. ELENSI COMP
Jln. Bungaran Raya No. 28, Jakarta
No. Faktur Tanggal Termin
: FD-19 : 15 Desember 2013 : 2/15, n/30
FAKTUR PENJUALAN No. 1
Nama Barang HP-Elitebook 2530p
Pemasaran
Jumlah 50
Satuan unit
Harga Satuan Rp 9,596,000.00
### 479,800,000.00 ### 47,980,000.00 527,780,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
Keuangan,
Reza Fahlevi
Rp
Total Harga 479,800,000.00
Aulia Nurmalika
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
010.000-10.00000223
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-06 16 Desember 2013
BUKTI KAS MASUK Diterima Dari
: CV. KARUNIA
Jumlah Diterima
: Seratus enam puluh dua juta dua ratus lima puluh ribu rupiah
Keterangan
: Penjualan tunai, dengan rincian sebagai berikut : Sony-VAIO VGN-Z520 10 Unit Rp PPN Rp TOTAL Rp
Catatan: Bukti transaksi ini dilampiri dengan faktur pa010.000-10.00000072
Rp
1-1101 147,500,000 14,750,000 162,250,000 ### 162,250,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
###
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. DUNIA SEJAHTERA Jln. Kedoya Barat II No. 58, Jakarta
No. Faktur Tanggal Termin
: FM-03 : 17 Desember 2013 : 1/10, n/30
FAKTUR PENJUALAN No. 1 2
Nama Barang HP Elitebook 2530p Sony-VAIO VGN-Z5230
Pemasaran
Jumlah 40 30
Satuan unit unit
Harga Satuan Rp 15,990,000.00 Rp 14,990,000.00
Keuangan,
Nurul Rahmah
Rp Rp
Total Harga 639,600,000.00 449,700,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
1,089,300,000.00 108,930,000.00 1,198,230,000.00
Nunu Maulidina
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
010.000-10.00000073
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-07 16 Desember 2013
BUKTI KAS MASUK Diterima Dari
: Penjualan Aset Tetap
Jumlah Diterima
: Sembilan puluh tujuh juta tiga ratus lima puluh ribu rupiah
Keterangan
: Penjualan tunai kendaraan, dengan rincian: Biaya perolehan Akumulasi penyusutan TOTAL
Rp Rp Rp
Rp
1-1101 125,000,000 (31,250,000) 93,750,000 ### 93,750,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
###
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-04 18 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: PLN, PDAM dan TELKOM
Jumlah Dibayar
: Enam juta tujuh puluh lima ribu rupiah
Keterangan
: Pengisian kas kecil, dengan rincian sebagai berikut: Biaya Listrik bulan Nopember 2013 Rp Biaya Telepon bulan Nopember 2013 Rp TOTAL Rp
2,950,000 ### 3,125,000 6,075,000
Rp
6,075,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
PT. CITRA INDO PRATAMA Jalan Sudirman No. 43, jakarta Telp. :021-7805241 Kepada : PT. ELENSI COMP Jln. Bungaran Raya No. 28
No. Faktur Tanggal Termin
: FC-31 : 20 Desember 2013 : 2/15, n/30
FAKTUR PENJUALAN No. 1
Nama Barang Toshiba Satellite U 300/5
Pemasaran
Vidi Rahardian
Jumlah 50
Satuan unit
Keuangan,
Harga Satuan Rp 7,435,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
Savitri
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
Rp
010.000-10.00000431
Total Harga 371,750,000.00 ### 371,750,000.00 ### 37,175,000.00 408,925,000.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-05 20 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: Kasir Kas Kecil
Jumlah Dibayar
: Empat juta enam ratus tujuh puluh lima ribu rupiah
Keterangan
: Pengisian kas kecil, dengan rincian sebagai berikut: Biaya Makan dan Minum Rp Biaya Bahan Bakar Rp Biaya Tiket Tol Rp Biaya Perangko dan Materai Rp Biaya Koran dan Majalah Rp TOTAL Rp
2,000,000 ### 1,100,000 510,000 815,000 250,000 4,675,000
Rp
4,675,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. DUTA MAKMUR Jln. Merdeka Timur IV No. 32
No. Faktur Tanggal Termin
: FM-04 : 21 Desember 2013 : 1/10, n/30
FAKTUR PENJUALAN No. 1 2
Nama Barang Toshiba Satellite U 300/5 SONY-VAIO VGN-Z520
Pemasaran
Nurul Rahmah
Jumlah 30 10
Satuan unit unit
Keuangan,
Nunu Maulidina
Rp Rp
Harga Satuan 12,390,000.00 14,990,000.00
Rp Rp
Total Harga 371,700,000.00 149,900,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
521,600,000.00 52,160,000.00 573,760,000.00
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
010.000-10.00000074
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-06 22 Desember 2013
BUKTI KAS MASUK Diterima Dari
: PT. DUTA MAKMUR
Jumlah Diterima
: Dua ratus tujuh puluh tiga juta enam ratus delapan puluh ribu rupiah
Keterangan
: Pelunasan Piutang Dagang tertanggal 30 Nopember 2013 sebesar Rp 273.680.000,00 Rp
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
1-1101 ### 257,235,000.00 ### 273,680,000.00
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-06 20 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: Bagian Gaji dan Upah
Jumlah Dibayar
: Delapan puluh tujuh juta delapan ratus tujuh puluh lima ribu rupiah
Keterangan
: Pembayaran Gaji dan Upah, dengan rincian: Gaji dan Upah bagian Pemasaran Gaji dan Upah bagian Administrasi Jumlah PPH pasal 21 (5%) TOTAL KAS YANG DIBAYARKAN
Rp Rp Rp Rp Rp
Rp Pimpinan,
55,500,000 ### 37,000,000 92,500,000 (4,625,000) 87,875,000 87,875,000.00
Keuangan,
### ###
Setya Nugraha
Nunu Maulidina
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-02 : 25 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Dividen tahun 2013 yang akan diterima oleh perusahaan diumumkan sebesar Rp. 4.000.000,00 akan dibayarkan pada bulan Januari 2014
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
HAL JM
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-07 26 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: Bank Mandiri
Jumlah Dibayar
: Delapan puluh tujuh juta delapan ratus tujuh puluh lima ribu rupiah
Keterangan
: Pembayaran Angsuran Hutang Bank Pokok Pinjaman Bunga Bank Jumlah
Rp Rp Rp
Rp
30,000,000 ### 10,000,000 40,000,000 40,000,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-08 28 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: PT. NUSANTARA BHAKTI
Jumlah Dibayar
: Lima ratus empat puluh empat juta seratus tiga puluh tujuh juta rupiah
Keterangan
: Pelunasan Hutang Dagang tertanggal 30 Nopember 2013 sebesar Rp 544.137.000,00 Rp
### 544,137,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKK No. Tanggal
: :
BKK-09 29 Desember 2013
BUKTI KAS KELUAR Dibayarkan kepada
: CV. BERDIKARI
Jumlah Dibayar
: Lima ratus empat puluh empat juta seratus tiga puluh tujuh juta rupiah
Keterangan
: Pembelian barang dagang dengan rincian HP-Elitebook 2530p 5 unit PPN TOTAL
Rp Rp Rp
Rp
Pimpinan,
47,950,000 ### 4,795,000 52,745,000 52,745,000.00
Keuangan,
### ###
Setya Nugraha
Nunu Maulidina
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. ELEKRTONIKA SEJATI Jln. H.Ung No. 76, Jakarta
No. Faktur Tanggal Termin
: FM-05 : 30 Desember 2013 : 1/10, n/30
FAKTUR PENJUALAN No. 1
Nama Barang Toshiba Satellite U 300/5
Pemasaran
Jumlah 10
Satuan unit
Rp
Rp
Total Harga 123,900,000.00
Total Penjualan Rp PPN 10% Rp Piutang Dagang Rp
Keuangan,
Nurul Rahmah
Harga Satuan 12,390,000.00
### 123,900,000.00 ### 12,390,000.00 136,290,000.00
Nunu Maulidina
Catatan: Bukti transaksi ini dilampiri dengan faktur pajak no.
010.000-10.00000075
PT. ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BKM No. Tanggal
: :
BKM-09 22 Desember 2013
BUKTI KAS MASUK Diterima Dari
: Bunga Obligasi
Jumlah Diterima
: Enam juta rupiah
Keterangan
: Penerimaan Coupun (bunga obligasi) untuk masa satu semester 1-1101 (bulan Juli-Desember) sebesar Rp 6.000.000,00 ### 257,235,000.00 Rp
6,000,000.00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
###
ELENSI CORPORATION PURCHASE JOURNAL
ELCcorp
December, 2013 Hal. : 01
Debet Date
Factur No.
Creditor
TOTAL
Ref
Credit
Merchandise Inventory
VAT-In
Accounts Payable
1141
1151
2101
ELENSI CORPORATION SALES JOURNAL
ELCcorp
December, 2013 Hal. : 01
Debet Date
Factur No.
Debitor
TOTAL
Ref
Credit
Accounts Receivable
Cost of Good Sold
Sales
VAT-Out
Inventory
1131
5101
4101
2103
1141
ELENSI CORPORATION CASH RECEIPT JOURNAL
ELCcorp
December, 2013 Hal. : 01
Debet Date
Doc No.
Description
Total
Ref
Cash In Bank
Sales Discount
1111
4103
Credit Others Acc No.
Amount
Accounts Receivable
Sales
VAT-Out
1131
4101
2103
Others Acc No.
Amount
ELENSI CORPORATION CASH PAYMENT JOURNAL
ELCcorp
December, 2013 Hal. : 01 Debet
Date
Doc No.
Description
Total
Ref
Account Payable
Merchandise Inventory
VAT-In
2101
5101
1151
Credit Others Acc No.
Amount
Cash In Bank
Purchase Discount
1111
5102
Others Acc No.
Amount
ELENSI CORPORATION GENERAL JOURNAL
ELCcorp Date
Doc No.
December, 2013
Hal. : 01 Description
Total
Ref
Debet
Credit
JOURNAL RECAPITULATION December 31, 2013
SALES JOURNAL RECAPITULATION DEBIT ACCOUNT NO.
CREDIT AMOUNT
ACCOUNT NO.
AMOUNT
CASH RECEIPT JOURNAL RECAPITULATION DEBIT ACCOUNT NO.
CREDIT AMOUNT
ACCOUNT NO.
AMOUNT
PURCHASES JOURNAL RECAPITULATION DEBIT ACCOUNT NO
CREDIT AMOUNT
ACCOUNT NO.
AMOUNT
CASH PAYMENT JOURNAL RECAPITULATION DEBIT ACCOUNT NO.
CREDIT AMOUNT
ACCOUNT NO.
AMOUNT
MEMORIAL JOURNAL RECAPITULATION DEBIT ACCOUNT NO.
CREDIT AMOUNT
ACCOUNT NO.
AMOUNT
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Cash In Bank Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number: 1111 Balance Debet Credit 3,090,831,000
Credit
Account Number: 1112 Balance Debet Credit 5,000,000
Credit
Account Number : 1121 Balance Debet Credit 500,000,000
Credit
Account Number : 1131 Balance Debet Credit 1,603,800,000
Credit
Account Number : 1132 Balance Debet Credit 32,076,000
√
Account : Petty Cash Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Current Investments - Stock Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Accounts Receivable Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Allowance For Doubtful Debts Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Other Receivable Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 1139 Balance Debet Credit -
Credit
Account Number : 1141 Balance Debet Credit 961,785,000
Credit
Account Number : 1142 Balance Debet Credit 10,919,150
Credit
Account Number : 1151 Balance Debet Credit 174,590,400
Credit
Account Number : 1152 Balance Debet Credit 47,830,000
√
Account : Merchandise Inventory Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Office Supplies Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Value Added Tax - In (VAT-In) Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Prepaid Income Tax-PPh 25 Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Prepaid Insurance Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 1153 Balance Debet Credit 33,945,300
Credit
Account Number : 1154 Balance Debet Credit 65,750,000
Credit
Account Number : 1201 Balance Debet Credit 800,000,000
Credit
Account Number : 1202 Balance Debet Credit 350,000,000
Credit
Account Number : 1311 Balance Debet Credit 561,630,000
√
Account : Prepaid Rent Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Stock Invesment Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Obligasi Invesment Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Land Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Building Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 1312 Balance Debet Credit 835,000,000
Credit
Account Number : 1313 Balance Debet Credit 557,280,000
Credit
Account Number : 1314 Balance Debet Credit 99,265,500
Credit
Account Number : 1322 Balance Debet Credit 137,000,000
Credit
Account Number : 1323 Balance Debet Credit 228,640,000
√
Account : Vehicle Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Equipment Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Accumulated Depreciation - Building Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Accumulated Depreciation - Vehicle Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Accumulated Depreciation - Eqipment Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 1324 Balance Debet Credit 44,632,750
Credit
Account Number : 2101 Balance Debet Credit 1,334,300,000
Credit
Account Number : 2103 Balance Debet Credit 178,116,000
√
Account : Account Payable Date Des
Description
01 Opening Balance
Ref
Debet
√
Account :Value Added Tax - Out ( VAT - OUT) Date Des
Description
01 Opening Balance
Ref
Debet
√
Account :Wages And Salaries Payable Date Des
Description
01 Opening Balance
Ref
Debet
Credit
√
Account : Income Tax Payable - PPh 21 Date Des
Description
01 Opening Balance
Account Number : 2104 Balance Debet Credit
Ref √
Debet
Credit
Account Number : 2105 Balance Debet Credit 3,750,000
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Income Tax Payable - PPh Badan Date Des
Description
01 Opening Balance
Ref
Debet
Credit
√
Account : Other Payable Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 2109 Balance Debet Credit -
Credit
Account Number : 2201 Balance Debet Credit 625,000,000
Credit
Account Number : 2203 Balance Debet Credit 350,000,000
Credit
Account Number : 3001 Balance Debet Credit 1,000,000,000
√
Account : Bank Loan Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Hypotic Payable Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Common Stock Date Des
Description
01 Opening Balance
Account Number : 2106 Balance Debet Credit
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Retained Earnings Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 3002 Balance Debet Credit 550,951,250
Credit
Account Number : 3104 Balance Debet Credit -
Credit
Account Number : 4101 Balance Debet Credit 21,487,098,750
Credit
Account Number : 4102 Balance Debet Credit 398,026,000
Credit
Account Number : 4103 Balance Debet Credit 200,380,500
√
Account : Earning Before Tax Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Sales Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Sales Return Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Sales Discount Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Interest Revenue Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 4201 Balance Debet Credit 43,257,500
Credit
Account Number : 4202 Balance Debet Credit -
Credit
Account Number : 4203 Balance Debet Credit 67,500,000
Credit
Account Number : 4204 Balance Debet Credit -
Credit
Account Number : 5101 Balance Debet Credit 13,022,830,000
√
Account : Dividend Revenue Date Des
Description Opening Balance
Ref
Debet
√
Account : Gain or Loss on Sale Marketable Securities Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Gain on Sale of Fixed Assets Date Des
Description Opening Balance
Ref
Debet
√
Account : Cost Of Goods Sold Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Purchase Discount Date Des
Description
Ref
01 Opening Balance
Debet
Credit
Account Number : 5102 Balance Debet Credit 260,456,600
Credit
Account Number : 5211 Balance Debet Credit 1,100,951,250
Credit
Account Number : 5212 Balance Debet Credit 645,500,000
Credit
Account Number : 5215 Balance Debet Credit -
Credit
Account Number : 5216 Balance Debet Credit 317,250,000
√
Account : Advertising Expense Date Des
Description
Ref
01 Opening Balance
Debet
√
Account : Wages and Salaries Expense - Sales Date Des
Description
Ref
01 Opening Balance
Debet
√
Account : Doubtful Debts Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Sales Service Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Transportation Expense Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 5217 Balance Debet Credit 35,500,000
Credit
Account Number : 5218 Balance Debet Credit 11,869,750
Credit
Account Number : 5219 Balance Debet Credit -
Credit
Account Number : 5251 Balance Debet Credit 429,000,000
Credit
Account Number : 5252 Balance Debet Credit 66,800,000
√
Account : Toll Ticket Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Depreciation Expense- Vehicle Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Salaries & Wages Expense (Administrative) Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Electricity, Water & Telephone Expense Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Newspaper and Magazine Expense Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 5253 Balance Debet Credit 8,250,000
Credit
Account Number : 5254 Balance Debet Credit -
Credit
Account Number : 5255 Balance Debet Credit -
Credit
Account Number : 5256 Balance Debet Credit -
Credit
Account Number : 5257 Balance Debet Credit 58,500,000
√
Account : Suplies Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Rent Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Insurance Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Maintenance Expense Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Accomodation Expense Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 5258 Balance Debet Credit 160,500,000
Credit
Account Number : 5259 Balance Debet Credit -
Credit
Account Number : 5260 Balance Debet Credit -
Credit
Account Number : 5262 Balance Debet Credit 54,120,000
Credit
Account Number : 5263 Balance Debet Credit 8,250,000
√
Account : Depreciation Expense- Building Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Depreciation Expense- Equipment Date Des
Description
01 Opening Balance
Ref
Debet
√
Account :Entertainment Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Postage and Stamp Expense Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Social Expense Date Des
Description
01 Opening Balance
Ref
Debet
Credit
Account Number : 5264 Balance Debet Credit 25,650,000
Credit
Account Number : 5301 Balance Debet Credit 89,100,000
Credit
Account Number : 5302 Balance Debet Credit 12,675,000
Credit
Account Number : 5399 Balance Debet Credit -
√
Account : Interest Expense Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Bank Charge Date Des
Description
01 Opening Balance
Ref
Debet
√
Account : Income Tax Expense -PPH Badan Date Des
Description
01 Opening Balance
Ref √
Debet
ELENSI CORPORATION BALANCE SHEET
ELCcorp
December, 2013
No
Account
1111
Cash In Bank
1112 1121 1131 1132 1139
Petty Cash Current Invesment- Stock Accounts Receivable Allowance for Doubtful Debts Other Receivable
1141 1142 1151 1152 1153
Merchandise Inventory Office Supplies Value Addes Taxes - In Prepaid Income Tax-PPh 25 Prepaid Insurance
1154 1201 1202 1311 1312
Prepaid Rent Stock Invesment Obligasi Invesment Land Building
1322 1313 1323 1314 1324
Acumulated Depreciation - Builiding Vehicle Accumulated Depreciation - Vehicle Equipment Accumulated Depreciation - Equipment
2101 2103 2105 2109 2201
Accounts Payable Value Added Tax - Out (VAT - Out) Income Tax Payable - PPh 21 Other Payable Bank Loan
2203 3001 3002 4101 4102
Hypotic Payable Common Stock Retained Earnings Sales Sales Returns
4103 4201 4203 4202 4204
Sales Discounts Interest Revenue Dividend Revenue Gain or Loss on sale Marketable Securities Gain or Loss on sale fixed asset
5101 5102 5211 5212 5216
Cost of Good Sold Purchase Discount Advetising expense Wages & Salaries Expense -Sales Sales Service
5217 5218 5251 5252 5253
Transportation Expense Toll Ticket Expense Wages & Salaries Expense (Administrative) Electricity, Water & Telephone Expense Newspaper and Magazine Expense
5257 5258 5262 5263 5264
Maintenance Expense Accomodation Expense Entertainment Expense Postage and stamp Expense Social Expense
5301 5302
Interest Expense Bank Charges TOTAL
Debit
Credit
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-03 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Cadangan kerugian piutang ditaksi sebesar 1,5% dari saldo Piutang Dagang### pada akhir periode akuntansi ###
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-04 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Berdasarkan hasil stock opname, saldo persediaan per 31 Desember 2013 ### diketahui bahwa persediaan perlengkapan kantor yang masih tersisa ### sebesar Rp 9.750.000,00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-05 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Sewa dibayar di muka yang telah jatuh tempo sebesar Rp 21.900.000,00 ### ###
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-06 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Asuransi dibayar di muka yang telah jatuh tempo sebesar Rp 10.250.000,00### ###
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-07 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Depresiasi aset tetap dengan rincian sebagai berikut: a. Bangunan sebesar Rp 45.250.000,00 b. Kendaraan sebesar Rp 63.400.000,00 c. Peralatan Kantor sebesar Rp 12.315.000,00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
### ###
HAL JM
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-08 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Pengakuan beban gaji dan upah untuk tanggal 21 s.d 31 Desember 2013, ### sebesar Rp 25.100.000,00 dengan rincian sebagai berikut: ### a. Bagian Pemasaran sebesar Rp 15.060.000,00 b. Bagian Administrasi dan Umum sebesar Rp 10.040.000,00
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
ELENSI CORPORATION
ELCcorp
Jln. Bungaran Raya No. 28, Jakarta Telp. : 021-29383878, Fax. : 021-29383879 BM No. Tanggal
: BM-09 : 31 Desember 2013
BUKTI MEMORIAL PENJELASAN TRANSAKSI
: Beban PPh Badan yang teruang diperkirakan sebesar Rp 1.499.927.746,00 ### ###
Pimpinan,
Keuangan,
Setya Nugraha
Nunu Maulidina
HAL JM
ELENSI CORPORATION MEMORIAL JOURNAL (ADJUSTMENT)
ELCcorp DATE
DOC. NO.
December, 2013 DESCRIPTION
Total
REF
DEBIT
CREDIT
ELENSI CORPORATION WORKSHEET
ELCcorp NO.
For The Year Ended, December 31, 2013 ACCOUNT
1111 Cash In Bank 1112 Petty Cash 1121 Current Invesment- Stock 1131 Accounts Receivable 1132 Allowance for Doubtful Debts 1139 Other Receivable 1141 Merchandise Inventory 1142 Office Supplies 1151 Value Addes Taxes - In
Trial Balance Debit Credit 3,529,859,810
Adjusment Debit -
5,000,000
-
425,000,000
-
2,776,675,000
-
-
Credit
32,076,000
4,000,000
-
706,400,000
-
26,699,650
-
9,574,125
16,949,650
134,925,000
1152 Prepaid Income Tax-PPh 25
47,830,000
-
1153 Prepaid Insurance
33,945,300
-
10,250,000
1154 Prepaid Rent
65,750,000
-
21,900,000
1201 Stock Invesment
800,000,000
-
1202 Obligasi Invesment
350,000,000
-
1311 Land
561,630,000
-
1312 Building
835,000,000
-
1322 Acumulated Depreciation - Builiding 1313 Vehicle 1323 Accumulated Depreciation - Vehicle 1314 Equipment
432,280,000 99,265,500
137,000,000 197,390,000
-
44,632,750
2101 Accounts Payable
-
1,431,430,000
2103 Value Added Tax - Out (VAT - Out)
-
267,175,000
2105 Income Tax Payable - PPh 21
-
8,375,000
2109 Other Payable
-
15,780,500
2201 Bank Loan
-
595,000,000
2203 Hypotic Payable
-
350,000,000
3001 Common Stock
-
1,000,000,000
3002 Retained Earnings
-
550,951,250
4101 Sales
-
24,158,848,750
398,026,000
4103 Sales Discounts
211,109,350
63,400,000
-
1324 Accumulated Depreciation - Equipment
4102 Sales Returns
45,250,000
-
-
4201 Interest Revenue
-
49,257,500
4203 Dividend Revenue
-
4,000,000
12,315,000
1,255,000
Adjustment Trial Balance Debit Credit
P/L Debit
Balance Credit
Debit
Credit
ELENSI CORPORATION WORKSHEET
ELCcorp
For The Year Ended, December 31, 2013 Trial Balance Debit Credit Jumlah dipindahkan 11,443,395,610 28,841,916,750
NO.
ACCOUNT
Jumlah Pindahan 11,443,395,610
28,841,916,750
4202 Gain or Loss on sale Marketable Securities
-
86,250,000
4204 Gain or Loss on sale fixed asset
-
3,600,000
5101 Cost of Good Sold 5102 Purchase Discount 5211 Advetising expense
14,627,465,000 -
5212 Wages & Salaries Expense -Sales
701,000,000
-
5216 Sales Service
317,250,000
-
36,600,000
-
5251 Wages & Salaries Expense (Administrative) 5252 Electricity, Water & Telephone Expense 5253 Newspaper and Magazine Expense
12,379,750
-
466,000,000
-
72,875,000
-
8,500,000
-
5257 Maintenance Expense
58,500,000
-
5258 Accomodation Expense
160,500,000
-
5262 Entertainment Expense
56,120,000
-
9,065,000
-
5264 Social Expense
25,650,000
-
5301 Interest Expense
99,100,000
-
5302 Bank Charges
12,675,000
5263 Postage and Stamp Expense
-
180,893,775
-
5218 Toll Ticket Expense
-
Credit 180,893,775
276,259,860
1,100,951,250
5217 Transportation Expense
Adjusment Debit
5215 Doubtful Debts - Expense
15,060,000
10,040,000
9,574,125
5254 Supplies Expense
16,949,650
5255 Rent Expense
21,900,000
5256 Insurance Expense
10,250,000
5259 Depreciation Expense - Building
45,250,000
5219 Depreciation Expense - Vehicle
63,400,000
5260 Depreciation Expense - Equipment
12,315,000
2104 Wages & Salaries Payable
23,845,000
5499 Income Tax Expense - PPh Badan
1,499,927,746
2106 Income Tax Payable - PPh Badan Total 3104 Earning After Taxes TOTAL
1,499,927,746 29,208,026,610 29,208,026,610 -
-
29,208,026,610 29,208,026,610
1,704,666,521
1,704,666,521
-
-
1,704,666,521
1,704,666,521
Adjustment Trial Balance Debit Credit
P/L Debit
Balance Credit
Debit
Credit
ELCcorp
ELENSI CORPORATION INCOME STATEMENT For The Year Ended, December, 31, 2013
ELENSI CORPORATION
ELCcorp Description Balance at 31 December 2012 Net Income Devidends Balance at 31 December 2013
EQUITY STATEMENT For Years Ended December 31, 2013 Common Stock 1,000,000,000
Retained Earning 550,951,250
Total 1,550,951,250
ELCcorp ASSET Current Assets
Total Current Assets Investment
Total Investment Fixed Assets
Total Fixed Assets TOTAL ASSETS LIABILITIES Current Liabilities
Total Current Liabilities Long-Term Liabilities
Total Long- Term Liabilities Total Liabilities EQUITY
Total Equity TOTAL LIABILITIES AND EQUITY
ELENSI CORPORATION BALANCE SHEET As At December 31, 2013
ELENSI CORPORATION CASH FLOW STATEMENT
ELCcorp
December, 2013
CASH FLOW OPERATING ACTIVITIES
Net Cash flow From Operating activities CASH FLOW INVESTING ACTIVITIES
Net cash flow used to Investing activities CASH FLOW FINANCING ACTIVITIES
Net Cash flow from financing activities
Net Decrease In Cash and equivalent Cash Cash and Cash equivalent cash, 31 Dec 2012 Cash and Cash equivalent cash, 31 Dec 2013
ELCcorp Date
Doc No.
ELENSI CORPORATION MEMORIAL JOURNAL (CLOSING) December, 2013 Description
Ref
Debit
Credit
TOTAL
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Cash In Bank Date Des
01 31 31
Description Opening Balance Posting Posting
Ref √ JKM-01 JKK-01
Debet
Credit
1,952,421,150 1,513,392,340
Account : Petty Cash Date Des
01
Description
Ref
Opening Balance
Debet
Credit
√
Account : Current Investments - Stock Date Des
01 31
Description Opening Balance
Ref
Debet
√ JKM-01
Credit 75,000,000
Account : Accounts Receivable Date Des
01 31 31
Description Opening Balance
Ref √ JPJ-01 JKM-01
Debet
Credit
2,776,675,000 1,603,800,000
Account : Allowance For Doubtful Debts Date Des
01
Description Opening Balance
Ref √
Debet
Credit
Account Number: 1111 Balance Debet Credit 3,090,831,000 5,043,252,150 3,529,859,810
Account Number: 1112 Balance Debet Credit 5,000,000
Account Number : 1121 Balance Debet Credit 500,000,000 425,000,000
Account Number : 1131 Balance Debet Credit 1,603,800,000 4,380,475,000 2,776,675,000
Account Number : 1132 Balance Debet Credit 32,076,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Other Receivable Date Des
Description
25
Ref JML-01
Debet
Credit
4,000,000
Account : Merchandise Inventory Date Des
01 31 31 31 31
Description Opening Balance Posting Posting Posting Posting
Ref √ JPB-01 JPJ-01 JKK-01 JKM-01
Debet
Credit
1,301,300,000 1,514,695,000 47,950,000 89,940,000
Account : Office Suplies Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
15,780,500
Account : Value Added Tax - In (VAT-In) Date Des
01 31 31 31
Description Opening Balance Posting Posting Posting
Ref √ JPB-01 JKK-01 JKK-01
Debet
Credit
130,130,000 4,795,000 174,590,400
Account : Prepaid Income Tax-PPh 25 Date Des
01
Description Opening Balance
Ref √
Debet
Credit
Account Number : 1139 Balance Debet Credit 4,000,000
Account Number : 1141 Balance Debet Credit 961,785,000 2,263,085,000 748,390,000 796,340,000 706,400,000
Account Number : 1142 Balance Debet Credit 10,919,150 26,699,650
Account Number : 1151 Balance Debet Credit 174,590,400 304,720,400 309,515,400 134,925,000
Account Number : 1152 Balance Debet Credit 47,830,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Prepaid Insurance Date Des
01
Description Opening Balance
Ref
Debet
Credit
Account Number : 1153 Balance Debet Credit 33,945,300
Credit
Account Number : 1154 Balance Debet Credit 65,750,000
Credit
Account Number : 1201 Balance Debet Credit 800,000,000
Credit
Account Number : 1202 Balance Debet Credit 350,000,000
Credit
Account Number : 1311 Balance Debet Credit 561,630,000
√
Account : Prepaid Rent Date Des
01
Description Opening Balance
Ref
Debet
√
Account : Stock Invesment Date Des
01
Description Opening Balance
Ref
Debet
√
Account : Obligasi Invesment Date Des
01
Description Opening Balance
Ref
Debet
√
Account : Land Date Des
01
Description Opening Balance
Ref √
Debet
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Building Date Des
01
Description Opening Balance
Ref
Debet
Credit
√
Account : Vehicle Date Des
01 31
Description Opening Balance Posting
Ref
Debet
√ JKM-01
Credit 125,000,000
Account : Equipment Date Des
01
Description Opening Balance
Ref
Debet
Des
01
Description
Credit
Credit
Account Number : 1322 Balance Debet Credit 137,000,000
√
Opening Balance
Ref
Debet
√
Account : Accumulated Depreciation - Vehicle Date Des
01 31
Description Opening Balance Posting
Ref √ JKM-01
Debet 31,250,000
Account Number : 1313 Balance Debet Credit 557,280,000 432,280,000
Account Number : 1314 Balance Debet Credit 99,265,500
Account : Acumulated Depreciation - Building Date
Account Number : 1312 Balance Debet Credit 835,000,000
Credit
Account Number : 1323 Balance Debet Credit 228,640,000 197,390,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Acumulated Depreciation - Equipment Date Des
01
Description
Ref
Opening Balance
Debet
Credit
√
Account : Account Payable Date Des
01 31 31
Description Opening Balance Posting Posting
Ref √ JPB-01 JKK-01
Debet
Credit 1,431,430,000
1,334,300,000
Account :Value Added Tax - Out ( VAT - OUT) Date Des
01 31 31 31
Description Opening Balance Posting Posting Posting
Ref √ JPJ-01 JKM-01 JKK-01
Debet
Credit 252,425,000 14,750,000
178,116,000
Account :Wages And Salaries Payable Date Des
01
Description
Ref
Opening Balance
Debet
Credit
√
Account : Income Tax Payable - PPh 21 Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit 4,625,000
Account Number : 1324 Balance Debet Credit 44,632,750
Account Number : 2101 Balance Debet Credit 1,334,300,000 2,765,730,000 1,431,430,000
Account Number : 2103 Balance Debet Credit 178,116,000 430,541,000 445,291,000 267,175,000
Account Number : 2104 Balance Debet Credit -
Account Number : 2105 Balance Debet Credit 3,750,000 8,375,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Income Tax Payable - PPh Badan Date Des
01
Description Opening Balance
Ref
Debet
Credit
Account Number : 2106 Balance Debet Credit -
Credit
Account Number : 2109 Balance Debet Credit 15,780,500
√
Account : Other Payable Date Des
10
Description Posting
Ref
Debet
JML-01
15,780,500
Account : Bank Loan Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
30,000,000
Account : Hypotic Payable Date Des
01
Description Opening Balance
Ref
Debet
Credit
Account Number : 2203 Balance Debet Credit 350,000,000
Credit
Account Number : 3001 Balance Debet Credit 1,000,000,000
√
Account : Common Stock Date Des
01
Description Opening Balance
Ref √
Debet
Account Number : 2201 Balance Debet Credit 625,000,000 595,000,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Retained Earnings Date Des
01
Description Opening Balance
Ref
Debet
Credit
√
Account : Earning Before Tax Date Des
01
Description Opening Balance
Ref
Debet
Credit
Des
01 31 31
Description Opening Balance Posting Posting
Ref
Debet
√ JPJ-01 JKM-01
Credit 2,524,250,000 147,500,000
Account : Sales Return Date Des
01
Description Opening Balance
Ref
Debet
Credit
√
Account : Sales Discount Date Des
01 31
Description Opening Balance Posting
Account Number : 3104 Balance Debet Credit
√
Account : Sales Date
Account Number : 3002 Balance Debet Credit 550,951,250
Ref √ JKM-01
Debet 10,728,850
Credit
Account Number : 4101 Balance Debet Credit 21,487,098,750 24,011,348,750 24,158,848,750
Account Number : 4102 Balance Debet Credit 398,026,000
Account Number : 4103 Balance Debet Credit 200,380,500 211,109,350
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Interest Revenue Date Des
01 31
Description Opening Balance Posting
Ref
Debet
√ JKM-01
Credit 6,000,000
Account : Dividend Revenue Date Des
25
Description Posting
Ref
Debet
JML-01
Credit 4,000,000
Account : Gain or Loss on Sale Marketable Securities Date Des
01 31
Description Opening Balance Posting
Ref
Debet
√ JKM-01
Credit 18,750,000
Account : Gain on Sale of Fixed Assets Date Des
31
Description Posting
Ref
Debet
JKM-01
Credit 3,600,000
Account : Cost Of Goods Sold Date Des
01 31 31
Description Opening Balance Posting Posting
Ref √ JPJ-01 JKM-01
Debet 1,514,695,000 89,940,000
Credit
Account Number : 4201 Balance Debet Credit 43,257,500 49,257,500
Account Number : 4202 Balance Debet Credit 4,000,000
Account Number : 4203 Balance Debet Credit 67,500,000 86,250,000
Account Number : 4204 Balance Debet Credit 3,600,000
Account Number : 5101 Balance Debet Credit 13,022,830,000 14,537,525,000 14,627,465,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Purchase Discount Date Des
01 31
Description Opening Balance Posting
Ref
Debet
√ JKK-01
Credit 15,803,260
Account : Advertising Expense Date Des
01
Description Opening Balance
Ref
Debet
Credit
√
Account : Wages and Salaries Expense - Sales Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
55,500,000
Account : Doubtful Debts Expense Date Des
01
Description Opening Balance
Ref
Debet
Des
01
Description Opening Balance
√
Debet
Account Number : 5212 Balance Debet Credit 645,500,000 701,000,000
Credit
Credit
Account Number : 5216 Balance Debet Credit 317,250,000
√
Ref
Account Number : 5211 Balance Debet Credit 1,100,951,250
Account Number : 5215 Balance Debet Credit -
Account : Sales Service Date
Account Number : 5102 Balance Debet Credit 260,456,600 276,259,860
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Transportation Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
1,100,000
Account : Toll Ticket Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
510,000
Account : Depreciation Expense- Vehicle Date Des
01
Description Opening Balance
Ref
Debet
Credit
√
Account : Wages and Salaries Expense (Administrative) Date Des
01 31
Description Opening Balance Posting
Ref
Debet
Credit
√ 37,000,000
Account : Electricity, Water & Telephone Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet 6,075,000
Credit
Account Number : 5217 Balance Debet Credit 35,500,000 36,600,000
Account Number : 5218 Balance Debet Credit 11,869,750 12,379,750
Account Number : 5219 Balance Debet Credit -
Account Number : 5251 Balance Debet Credit 429,000,000 466,000,000
Account Number : 5252 Balance Debet Credit 66,800,000 72,875,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Newspaper and Magazine Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
250,000
Account : Suplies Expense Date Des
01
Description Opening Balance
Ref
Debet
Credit
Account Number : 5254 Balance Debet Credit -
Credit
Account Number : 5255 Balance Debet Credit -
Credit
Account Number : 5256 Balance Debet Credit -
Credit
Account Number : 5257 Balance Debet Credit 58,500,000
√
Account : Rent Expense Date Des
01
Description Opening Balance
Ref
Debet
√
Account : Insurance Expense Date Des
01
Description Opening Balance
Ref
Debet
√
Account : Maintenance Expense Date Des
01
Description Opening Balance
Ref √
Debet
Account Number : 5253 Balance Debet Credit 8,250,000 8,500,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Accomodation Expense Date Des
01
Description
Ref
Opening Balance
Debet
Credit
Account Number : 5258 Balance Debet Credit 160,500,000
Credit
Account Number : 5259 Balance Debet Credit -
Credit
Account Number : 5260 Balance Debet Credit -
√
Account : Depreciation Expense- Building Date Des
01
Description
Ref
Opening Balance
Debet
√
Account : Depreciation Expense- Equipment Date Des
01
Description
Ref
Opening Balance
Debet
√
Account :Entertainment Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
2,000,000
Account : Postage and Stamp Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet 815,000
Credit
Account Number : 5262 Balance Debet Credit 54,120,000 56,120,000
Account Number : 5263 Balance Debet Credit 8,250,000 9,065,000
ELCcorp
ELENSI CORPORATION LEDGER December 31, 2013
ELENSI CORPORATION LEDGER
ELCcorp
December 31, 2013
Account : Social Expense Date Des
01
Description Opening Balance
Ref
Debet
Credit
√
Account : Interest Expense Date Des
01 31
Description Opening Balance Posting
Ref √ JKK-01
Debet
Credit
10,000,000
Account : Bank Charge Date Des
01
Description Opening Balance
Ref
Debet
Des
01
Description
Credit
Credit
Account Number : 5399 Balance Debet Credit -
√
Opening Balance
Ref √
Debet
Account Number : 5301 Balance Debet Credit 89,100,000 99,100,000
Account Number : 5302 Balance Debet Credit 12,675,000
Account : Income Tax Expense -PPH Badan Date
Account Number : 5264 Balance Debet Credit 25,650,000
ELENSI CORPORATION CLOSING BALANCE
ELCcorp NO.
December, 2013
ACCOUNT
TOTAL
DEBIT
CREDIT
