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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