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JURNAL
BUKU BESAR
ADJUSMENT
CALK
BUKU BESAR
1.2 CASH IN
REKAP JURNAL
NS-NOV'
NERACA SALDO
1.1 SALES
LAPORAN KEUANGAN
WORKSHEET
INCOME STATEMENT
CHANGE EQUITY
1.3 BUY BALANCE SHEET
KARTU PIUTANG
CASH FLOW STATEMENT
KARTU UTANG
CLOSSING ENTRY
1.4 CASH OUT
KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING BUKTI TRANSAKSI 1.5 MEMO
KARTU
ASET TETAPCLOSSING BALANCE
F. PENJELASAN ATAS AKUN-AKUN TERTENTU 1
Cash In Bank Merupakan saldo rekening perusahaan di bank BCA Cabang Semarang per 30 Nopember 2014.
2
MENU
Marketable Equity Securities Merupakan Investasi Saham pada PT NARESHWARI (Trading) dengan nilai nominal Rp100.000 . per lembar saham biasa. Pembelian dilakukan pada tanggal 15 Nopember 2014 sebanyak 1.000 lembar dengan kurs 105%
3
Accounts Receivable Merupakan saldo Piutang Dagang per 30 Nopember 2014, dengan rincian sebagai berikut: No
Nama Debitur
Tanggal
55,110,000
2/10; n/30
November 28, 2014
2 Toko Sejahtera Kendal
83,767,200
2/10; n/30
October 20, 2014
3 CV Bunyamin Purwokerto
20,000,000
2/10; n/30
14 Pebruari, 2014
Jumlah Piutang 4
Termin
Jumlah Piutang
1 Toko Abadi Semarang
158,877,200
Employee Receivable Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2014, dengan rincian sbb:
5
1
Fabian
2,500,000
2
Faizi
3,500,000
Jumlah
6,000,000
Merchandise Inventory Merupakan saldo persediaan barang dagangan per 30 Nopember 2014, dengan rincian sebagai berikut: No.
Kuantitas
Harga/ Unit
a
TV Samsung 21"
Item
Kuantitas
60
Rp 1,500,000
Rp
90,000,000
b
TV LG 32"
50
Rp 2,700,000
Rp
135,000,000
Rp
225,000,000
Rp
210,000,000
Jumlah
6
Jumlah
VAT - In Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2014.
7
Prepaid Rent Merupakan saldo sewa bangunan dengan rincian sebagai berikut: Sewa Januari - April 2014
8
32,000,000
Sewa Mei 2014 - April 2015
108,000,000
Jumlah saldo sewa dibayar di muka
140,000,000
Investment Investasi Saham PT SYAILENDRA PERKASA 40.000 lembar @ Rp5.000 dibeli tahun 2013 sebesar Kurs 105% dan kepemilikan sebesar 10%.
9
Accounts Payable No
Nama Kreditur 1 PT Universe Elektonik
10
Pembelian 44,000,000
Biaya Kirim 1,000,000
PPN BM 10% 4,400,000
PPN 10% 4,400,000
Jumlah
Tgl & Termin
53,800,000 3/10;n/30 Tgl 29/11/14
VAT - Out Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2014.
11
BCA Loan Short Term year
Month
Annuited Total
Interest
Principles
Balance
2013
Desember
113,100,000
186,900,000
2014
Januari
25,000,000
17,400,000
7,600,000
179,300,000
11
Februari
25,000,000
15,950,000
9,050,000
170,250,000
10
Maret
25,000,000
14,500,000
10,500,000
159,750,000
9
April
25,000,000
13,050,000
11,950,000
147,800,000
8
Mei
25,000,000
11,600,000
13,400,000
134,400,000
7
juni
25,000,000
10,150,000
14,850,000
119,550,000
6
Juli
25,000,000
8,700,000
16,300,000
103,250,000
5
Agustus
25,000,000
7,250,000
17,750,000
85,500,000
4
September
25,000,000
5,800,000
19,200,000
66,300,000
3
Oktober
25,000,000
4,350,000
20,650,000
45,650,000
2
Nopember
25,000,000
2,900,000
22,100,000
23,550,000
1
Desember
25,000,000
1,450,000
23,550,000
12
300,000,000
113,100,000 ###
186,900,000
12
Bond PT Terus Jaya pada tanggal 1 Januari 2010 menjual 500 lembar obligasi yang diterbitkannya. Harga nominal Rp 100.000/lembar, jatuh tempo tanggal 1 Desember 2014. Bunga 12% dibayarkan tiap tanggal 1 Juli dan 1 Desember. Hasil penjualan bersih Rp 48.466.000 dan diperoleh Disagio (Discount on Bond) sebesar Rp 1.534.000. Amortisasi dilakukan tiap akhir tahun. Kecuali tahun 2014 dilakukan saat jatuh tempo.
13
Ekuitas Saham yang beredar tahun 2013 berjumlah 60.000 dengan nilai nominal,@Rp10.000. di jual laku Rp950.000.000 Pada bulan Juni 2014 diterbitkan saham biasa sebanyak 20.000 lembar nilai nominal @Rp10.00. dijual laku Rp150.000.000
-
50000000 100000 5010000 55110000 76000000 152000 7615200 83767200
Rp 111,650,000 Rp 118,886,000
114,780,000 Rp237,772,000
Rp Rp Rp
50,000,000 48,466,000 1,534,000
Rp Rp
Rp Rp Rp Rp Rp Rp
312,000 312,000 312,000 312,000 286,000 1,534,000
26,000 2010 2011 2012 2013 2014
Rp Rp Rp Rp Rp
1,222,000 910,000 598,000 286,000 -
12 12 12 12 11 59
156,000 130,000
BKK No. Tanggal
: :
1/BKK/XII/2014
01 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
PT Argantha Raya
#Lima puluh tiga juta rupiah# Pelunasan utang obligasi berbunga 12% yang jatuh tempo per hari ini Bunga obligasi dibayarkan tiap tanggal 1 Juli dan 1 Desember
Rp
Bagian Keuangan
Bagian Kasir
Fabian
Falisha
(Fabian )
(Falisha)
:
Direktur Utama,
53,000,000.00
Bukti Memorial
:
1/BM/XII/2014
Tanggal
:
01 Desember 2014
Berdasarakan keputusan Pengadilan, CV Bunyamin Purwokerto dinyatakan pailit ( bangkrut), untuk itu piutang sebesar Rp 20,000,000 dihapuskan dari daftar piutang dagang.
Bagian Keuangan
HAL JM
Rafasya
Fabian
(Putra Rafasya)
(Fabian)
BKK No. Tanggal
: :
2/BKK/XII/2014
02 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
PT Universe Elektronik
Jumlah Dibayar
:
#Lima puluh dua juta empat ratus delapan puluh ribu rupiah#
Keterangan
:
Pelunasan utang kepada PT Universe Elektronik atas transaksi tanggal
###
29 Nopember 2014., termin 3/10, n/30 Utang
Rp
Potongan
Rp Rp
Bagian Keuangan
53,800,000.00 (1,320,000) 52,480,000.00
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKM No. Tanggal
: :
1/BKM/XII/2014
02 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Toko Abadi, Semarang
# Lima puluh empat juta seratus sepuluh ribu rupiah#
Jumlah Diterima
:
Keterangan
:
# Lima puluh empat juta seratus sepuluh ribu rupiah# Pelunasan Piutang Dagang atas penjualan kredit tertanggal 28 Nopember 2014. Termin 2/10, n/30 Piutang
Rp
Potongan
Rp
(1,000,000.00)
Rp
54,110,000.00
Bagian Keuangan
55,110,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
No. Faktur Tanggal
: 75/FJ/XII/2014 : 04 Desember 2014
Termin
: 2/10, n/30
Kepada : Toko Putra Jaya Blora Jl Raya Laut No 50 Blora
FAKTUR PENJUALAN No. 1 2
Nama Barang TV Samsung 21" TV LG 32"
Jumlah
Satuan
20 10
unit unit
Bagian Pemasaran
Bagian Keuangan
Faizi
Fabian
(Faizi)
(Fabian)
Harga Satuan Rp Rp
1,900,000.00 3,500,000.00 Total Penjualan Asuransi 0,2% Jasa Service PPN 10% Piutang Dagang
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000075
Rp Rp Rp Rp Rp Rp Rp
Total Harga 38,000,000.00 35,000,000.00 73,000,000.00 146,000.00 500,000.00 7,364,600.00 81,010,600.00 ###
PT UNIVERSE ELEKRONIK Jalan Pangeran Mangkubumi No 8 Yogyakarta
Kepada : PT Terus Jaya Jl. Pahlawan No 99 Semarang
No. Faktur
: 12/AY/XII/2014
Tanggal
: 05 Desember 2014
Termin
: 3/10, n/30
FAKTUR PENJUALAN No. 1 2
Nama Barang TV Samsung 21"
Jumlah 65 10
TV LG 32"
Satuan unit unit
Bagian Pemasaran
Bagian Keuangan
Nakula
Sadewa
(Nakula)
(Sadewa)
Harga Satuan Rp 1,600,000.00 Rp 2,800,000.00 Total Penjualan Biaya Pengiriman PPN BM PPN 10%
Rp Rp Rp Rp Rp Rp
Total Harga 104,000,000.00 28,000,000.00 132,000,000.00 500,000.00 13,200,000.00 13,200,000.00
Piutang Dagang Rp
158,900,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000012
:
Bukti Memorial
:
2/BM/XII/2014
Tanggal
:
06 Desember 2014
Berdasarkan nota retur no. 014/RET/JE/XII/2014, mohon dikirim kembali barang dagangan yang dibeli dari PT Universe Elektronik pada tanggal 5 Desember 2014. Adapun perhitungan harga barang sbb 5 TV Samsung 21" 1,600,000 Rp 8,000,000 PPN BM 10% Rp 800,000
PPN 10% TOTAL Direktur Utama,
Rp
800,000
Rp
9,600,000
Bagian Keuangan
Rafasya
HAL JM
Fabian
(Putra Rafasya)
(Fabian)
BKK No. Tanggal
: :
3/BKK/XII/2014
08 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
Kantor Kas Negara
#Sembilan belas juta sembilan ratus lima puluh ribu rupiah# Pembayaran Pajak Masa Nopember 2014, dengan rincian sbb:
Rp Rp
PPh Final Bulan Nopember PPH Pasal 21 PPN Keluaran PPN Masukan
Bagian Keuangan
4,500,000 5,200,000
Rp Rp
28,600,000 (18,350,000)
Rp
19,950,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
No. Faktur
: 76/FJ/XII/2014
Tanggal Termin
: 10 Desember 2014 : 2/10, n/30
Kepada : Toko Abadi Semarang Jl Yos Sudarso No 100 Semarang
FAKTUR PENJUALAN No. 1 2
Nama Barang TV Samsung 21" TV LG 32"
Jumlah
Satuan
20 20
unit unit
Bagian Pemasaran
Bagian Keuangan
Faizi
Fabian
(Faizi)
(Fabian)
Harga Satuan Rp Rp
1,900,000.00 3,500,000.00 Total Penjualan Asuransi 0,2%
Total Harga Rp 38,000,000.00 Rp 70,000,000.00 Rp 108,000,000.00 Rp 216,000.00
PPN 10% Rp Piutang Dagang Rp
10,821,600.00 119,037,600.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000076
BKK No. Tanggal
: :
4/BKK/XII/2014
11 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
Toko Zeus Semarang
#Dua Juta delapan ratus empat puluh ribu rupiah# Pembelian Perlengkapan Kantor dengan rincian sebagai berikut: 3 Tinta Toner @Rp800.000
Rp
2,400,000
Kertas Kuarto A 4 70 gram 4 Rim @ Rp35.000
Rp Rp
140,000 300,000
Rp
2,840,000
Kertas Folio F 4 70 gram 8 Rim @ Rp37.500
Bagian Keuangan
Fabian
Bagian Kasir
Falisha
(Fabian)
(Falisha)
BKM No. Tanggal
: :
2/BKM/XII/2014
11 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Toko Sejahtera Kendal
# Delapan puluh empat juta enam ratus empat ribu delapan ratus tujuh puluh dua rupiah# Penerimaan piutang Dagang atas penjualan kredit tertanggal 20 Oktober 2014 dikenai denda 1% atas keterlambatan pelunasan Rp 83,767,200 Piutang Denda Keterlambatan
Bagian Keuangan
Fabian (Fabian)
Rp
837,672
Rp
84,604,872
Bagian Kasir
Falisha (Falisha)
BKK No. Tanggal
: :
5/BKK/XII/2014
12 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
PT Universe Elektronik
#Seratus empat puluh lima juta lima ratus delapan puluh ribu rupiah# Pembayaran Utang atas transaksi tanggal 5 Desember 2014 Utang Potongan
Bagian Keuangan
Rp Rp
149,300,000 (3,720,000)
Rp
145,580,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKM No. Tanggal
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Faizi
# Tiga juta lima ratus ribu rupiah#
: :
3/BKM/XII/2014
13 Desember 2014
Keterangan
:
Pelunasan Piutang karyawan dari Faizi
Rp
Bagian Keuangan
3,500,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
PT Universe Elektronik Jalan Pangeran Mangkubumi No 8 Yogyakarta
Kepada : PT Terus Jaya
No. Faktur Tanggal
: 19/AY/XII/2014 : 16 Desember 2014
Termin
: 3/10, n/30
Jl. Pahlawan No 99 Semarang
FAKTUR PENJUALAN No. 1 2
Nama Barang TV Samsung 21" TV LG 32"
Jumlah 20 30
Satuan unit unit
Bagian Pemasaran
Bagian Keuangan,
(Nakula)
(Sadewa)
Harga Satuan Rp 1,700,000.00 Rp 2,900,000.00 Total Penjualan Biaya Pengiriman PPN BM PPN 10%
Total Harga Rp 34,000,000.00 Rp 87,000,000.00 Rp Rp Rp Rp
121,000,000.00 500,000.00 12,100,000.00 12,100,000.00
Piutang Dagang Rp
145,700,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000019
BKM No.
:
4/BKM/XII/2014
Tanggal
:
17 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Kasir Penjualan Tunai
# Lima puluh empat juta seribu dua ratus rupiah #
15 5
Penjualan Tunai dengan rincian sbb: TV Samsung 21" Rp 1,900,000.00 TV LG 32" Rp 3,500,000.00
Rp Rp
28,500,000 17,500,000
Jumlah
Rp
46,000,000
Jasa Service
Rp Rp Rp
46,000,000 92,000 3,000,000
PPN
Rp
4,909,200
Rp
54,001,200
Bonus 1 unit TV Samsung 21" Penjualan Asuransi 0,2%
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000077 Bagian Keuangan
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKK No. Tanggal
: :
6/BKK/XII/2014
17 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
BANK BCA
#Dua puluh lima juta rupiah# Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut Pokok Pinjaman Bunga Pinjaman
Rp Rp
23,550,000 1,450,000
Rp
Bagian Keuangan
25,000,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
No. Faktur Tanggal Termin
: 77/FJ/XII/2014 : 18 Desember 2014 : 2/10, n/30
Kepada : Toko Sejahtera Kendal Jl Ahmad Yani No 25 Kendal
FAKTUR PENJUALAN No. 1 2
Nama Barang TV Samsung 21" TV LG 32" Bagian Pemasaran
Jumlah 25
Satuan unit
30
unit
Harga Satuan Total Harga 52,500,000.00 Rp 2,100,000.00 Rp 111,000,000.00 Rp 3,700,000.00 Rp Total Penjualan Asuransi 0,2% PPN 10% Piutang Dagang
Bagian Keuangan,
Faizi
Fabian
(Faizi)
(Fabian)
Rp Rp Rp Rp
163,500,000.00 327,000.00 16,382,700.00 180,209,700.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000078
BKM No. Tanggal
: :
5/BKM/XII/2014
18 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Toko Abadi Semarang
# Seratus enam belas juta delapan ratus tujuh puluh tujuh ribu enam ratus rupiah#
Jumlah Diterima
:
Keterangan
:
# Seratus enam belas juta delapan ratus tujuh puluh tujuh ribu enam ratus rupiah# Pelunasan Piutang Dagang atas penjualan Kredit tanggal 10 Desember tahun 2014. Jumlah Piutang
Rp
Potongan
Rp Rp
Bagian Keuangan
Fabian (Fabian)
Bagian Kasir
Falisha (Falisha)
119,037,600 (2,160,000) 116,877,600
BKK No. Tanggal
: :
7/BKK/XII/2014
25 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
Karyawan
#Tujuh puluh empat juta delapan ratus ribu rupiah#
Pembayaran Gaji Karyawan Bulan Desember 2014 dengan rincian sebagai berikut: Gaji & Upah Pemasaran Gaji & upah Administrasi Umum PPH Pasal 21 yang dipungut
Bagian Keuangan
Rp Rp Rp
60,000,000 20,000,000 (5,200,000)
Rp
74,800,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKM No. Tanggal
: :
8/BKK/XII/2014
26 Desember 2014
BUKTI KAS KELUAR Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Tony Setiawan, S.E
# Seratus lima puluh juta rupiah#
Toyota Innova tahun pembuatan 2013 dengan harga pasar Rp 250.000.000
### ### ###
Toyota Grand Extra terjual dengan harga pasar Rp 86.625.000 (Lihat penjelasan atas laporan Keuangan dan Daftar Aset Tetap)
###
Toyota Grand Extra tahun pembuatan 2007 ditukar dengan
###
Rp
Bagian Keuangan
150,000,000
### ### ###
Bagian Kasir
Fabian
Falisha
###
(Falisha)
###
(Fabian)
BKK No. Tanggal
: :
9/BKK/XII/2014
26 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
Kasir Kas Kecil
#Tiga juta lima ratus ribu rupiah# Pengisian Kembali Dana Kas Kecil bulan Desember 2014 dengan rincian: Pembelian Pulsa Listrik Pembayaran Telepon dan Air Minum bulan Nopember Pemasangan Iklan Semarang Metro Perjalanan Dinas Salesmen
Bagian Keuangan
Rp Rp Rp Rp
900,000 900,000 800,000 900,000
Rp
3,500,000
Bagian Kasir
Fabian
Falisha
(Fabian)
###
(Falisha)
BKM No.
:
6/BKM/XII/2014
Tanggal
:
28 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
PT. Syailendra Perkasa
# Dua Puluh Lima juta Lima ratus ribu rupiah#
Penerimaan Deviden atas penyertaan saham PT SYAILENDRA PERKASA sebesar Rp750 per lembar. Dipotong PPH pasal 23 dengan dengan tarip 15 %
Rp
Bagian Keuangan
25,500,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKM No. Tanggal
: :
7/BKM/XII/2014
30 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
PT. KENCANA WUNGU
# Delapan puluh sembilan juta sepuluh ribu sembilan ratus rupiah#
#D
Penjualan 750 lembar saham PT NARESHWARI dengan kurs 120% dan biaya penjualan 1%. Berdasarkan Pasal 1 ayat (2) Nomor 14 tahun 1997, besarnya PPH 0,1% atas nilai transaksi
### ###
dan bersifat final
### Rp
89,010,900
### ### ###
Bagian Keuangan
Fabian (Fabian)
Bagian Kasir
Falisha (Falisha)
BKM No. Tanggal
: :
8/BKM/XII/2014
30 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Fabian
# Dua juta lima ratus ribu rupiah# Pelunasan Piutang karyawan dari Fabian
Rp
Bagian Keuangan
2,500,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKK No. Tanggal
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Andina Putri
#Empat juta rupiah#
: :
10/BKK/XII/2014
30 Desember 2014
Keterangan
:
Pemberian pinjaman kepada karyawan Andina Putri
Rp
Bagian Keuangan
4,000,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
No. Faktur
: 78/FJ/XII/2014
Tanggal Termin
: 31 Desember 2014 : 2/10, n/30
Kepada : Toko Abadi Semarang Jl Yos Sudarso No 100 Semarang
FAKTUR PENJUALAN No. 1 2
Nama Barang TV Samsung 21" TV LG 32"
Bagian Pemasaran
Jumlah 30 15
Satuan unit unit
Bagian Keuangan,
Faizi
Fabian
(Faizi)
(Fabian)
Harga Satuan Rp 2,100,000.00 Rp Rp 3,700,000.00 Rp Total Penjualan Rp Asuransi 0,2% Jasa Servis PPN 10% Piutang Dagang
Rp Rp Rp Rp
Total Harga 63,000,000.00 55,500,000.00 118,500,000.00 237,000.00 600,000.00 11,933,700.00 131,270,700.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000078
BKK No.
:
11/BKK/XII/2014
Tanggal
:
31 Desember 2014
BUKTI KAS KELUAR Dibayarkan kepada
:
Jumlah Dibayar
:
Keterangan
:
PT Astra Asuransi Semarang
#Sembilan puluh tujuh juta tujuh ratus delapan puluh
tiga ribu tiga ratus rupiah# Penyetoran hutang asuransi tahun 2014
Rp
Bagian Keuangan
97,783,300 ###
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
BKM No.
:
9/BKM/XII/2014
Tanggal
:
31 Desember 2014
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
CV Bunyamin Purwokerto
# Sepuluh juta rupiah# Penerimaan kembali piutang yang telah dihapus tanggal 1 Desember 2014 sebesar 50% dari saldo piutang yang dihapus
Rp
10,000,000
Rp
Bagian Keuangan
10,000,000
Bagian Kasir
Fabian
Falisha
(Fabian)
(Falisha)
Bukti Memorial
:
3/BM/XII/2014
Tanggal
:
31 Desember 2014
:
Pemberian sumbangan kepada Yayasan Yatim Piatu Peduli Kasih Semarang 5 unit TV LG 32" @ Rp 2.983.000 (Masukkan ke dalam akun Advertising Expense)
Direktur Utama,
Bagian Keuangan,
Rafasya
HAL JM
Fabian
(Putra Rafasya)
(Fabian)
:
Bukti Memorial
:
1/BM/I/2015
Tanggal
:
05 Januari 2015
Berdasarkan nota retur no. 014/RET/JE/I/2015, mohon diterima kembali barang dagangan yang dijual kepada Toko Abadi Semarang
pada tanggal 31 Desember 2014. Adapun perhitungan harga barang sbb 10 TV Samsung 21" Rp2,100,000 Rp 21,000,000 Asuransi 0,2% Rp 42,000 PPN 10% Rp 2,104,200 TOTAL
Direktur Utama,
Rp
Bagian Keuangan,
23,146,200
HAL JM
Rafasya (Putra Rafasya)
Fabian (Fabian)
HP Lama Akm Lama NB Lama HP Baru Kas
HPasar Lama NB Lama Kas HP Baru L/R L/R
# Dua puluh Tujuh rupiah#
PT Terus JAYA DAFTAR ASET TETAP TAHUN 2014
No
Jennis Aktiva tetap
Land 1 Land 2 Land
1 2 3 4
1 2 3 4
Tanggal Perolehan
Tanggal Penghentian
27-Jan-08 28-Oct-14 Jumlah
Vehicles Grand Marx 1-Apr-11 Toyota Grand Extra 2007 1-Jul-11 Toyota Rush 1-Oct-12 Toyota Innova 26-Dec-14 Jumlah Equipment Komputer 1-Apr-11 Furniture 1-Jul-11 Mesin kantor 1-Oct-11 Komputer 1-Oct-14 Jumlah Total
tarif 0
0% 0%
So.31.12.2013
12.50% 12.50% 12.50% 12.50%
250,000,000 250,000,000
160,000,000 154,000,000 200,000,000 514,000,000
25% 25% 25.0% 25.0%
So.31.12.2014
350,000,000 350,000,000
26-Dec-14
Harga Perolehan Debit Kredit
-
Akumulasi Depresiasi Debit Kredit
So.31.12.2014 -
-
-
-
-
55,000,000 48,125,000 31,250,000
67,375,000
20,000,000 19,250,000 25,000,000
75,000,000 56,250,000
154,000,000
160,000,000 200,000,000 236,625,000 596,625,000
134,375,000
67,375,000
64,250,000
55,000,000 43,750,000 56,250,000 155,000,000
-
20,000,000 17,500,000 25,000,000 6,250,000 68,750,000
131,250,000 75,000,000 61,250,000 81,250,000 6,250,000 223,750,000
289,375,000
67,375,000
133,000,000
355,000,000
154,000,000 236,625,000 236,625,000
350,000,000 250,000,000 600,000,000
So.31.12.2013
80,000,000 70,000,000 100,000,000 250,000,000
100,000,000 100,000,000
-
80,000,000 70,000,000 100,000,000 100,000,000 350,000,000
1,114,000,000
586,625,000
154,000,000
1,546,625,000
NILAI BUKU TAHUN 2013 350,000,000 250,000,000 600,000,000 85,000,000 143,750,000 236,625,000 465,375,000 5,000,000 8,750,000 18,750,000 93,750,000 126,250,000 1,191,625,000
MENU
PT Terus JAYA Cash Receipt Journal
MENU
December 2014
Page :
DEBIT DATE
DOC. NO.
ACCOUNT CREDITED
2
1/BKM/XII/2014 Pelunasan Piutang;Toko Abadi Semarang
11
SALES DISCOUNT Rp
1,000,000
CASH IN BANK
CREDIT OTHER
ACCT NO.
Account Title
Account Receivable
AMOUNT
Rp
54,110,000
Rp
55,110,000
2/BKM/XII/2014 Pelunasan Piutang ; Toko Sejahtera
Rp
84,604,872
Rp
83,767,200
13
3/BKM/XII/2014 Pelunasan Piutang ; Karyawan (Faizi)
Rp
3,500,000
17
4/BKM/XII/2014 Penjualan Tunai
Rp
54,001,200
Rp
42,095,800
5/BKM/XII/2014 Pelunasan Piutang Dagang;Toko abadi semarang
Rp
116,877,600
28
6/BKM/XII/2014 Penerimaan Dividen
Rp
25,500,000
11109 Prepaid Income Taxes
Rp
4,500,000
30
7/BKM/XII/2014 Penjualan 750 lembar saham PT NARESHWARI
Rp
89,010,900
91002 Company Income Tax
Rp
89,100
2,160,000
30
8/BKM/XII/2014 Pelunasan Piutang;Karyawan(Fabian)
Rp
2,500,000
31
9/BKM/XII/2014 Penerimaan Piutang Kembali ;CV Bunyamin Purwokerto
Rp
10,000,000
Rp
440,104,572
Rp Rp
3,160,000
AMOUNT
81005 Rp
Rp
11106
Rp
42,095,800
41000
Rp
46,000,000
21105 Rp
92,000
21103 Rp
4,909,200
42100 Rp
3,000,000
119,037,600 81002
Rp
30,000,000
11102
Rp
78,750,000
81003
Rp
10,350,000
11105 Rp
2,500,000
Rp
10,000,000
Rp
232,034,672
11104
Rp
46,684,900
489,949,472
-
Rp
257,914,800
Rp
489,949,472
Nama Dibuat oleh Direview oleh
837,672
3,500,000.00
11105 51000 Cost Of Sales
18
Rp
OTHER ACCT NO.
Tanggal dan paraf
-
PT Terus JAYA Cash Payment Journal December 2014
Page :
DEBIT DATE
ACCOUNT DEBITED
Docoument Number
Dec-01
Pelunasan Hutang;PT Argantha Raya
1/BKK/XII/2014
Dec-02
Pelunasan Hutang ; PT Universe Elektronik
2/BKK/XII/2014
Dec-08
Pembayaran Pajak Bulan November 2014
3/BKK/XII/2014
Pembelian Perlengkapan Kantor
4/BKK/XII/2014
1-Dec-12
Pelunasan Hutang ;Pt Universe elektronik
5/BKK/XII/2014
1-Dec-17
Pembayaran Angsuran Pinjaman
6/BKK/XII/2014
Pembayaran gaji bulan Desember
7/BKK/XII/2014
des 11
25
8/BKK/XII/2014
26
26
Pengisian dana kas kecil
9/BKK/XII/2014
CREDIT OTHER
ACCOUNTS PAYABLE
Rp
Rp
OTHER CASH IN BANK
Acc No
AMOUNT
82002
Rp
3,286,000
22102
Rp
50,000,000
53,800,000
Acc No
Acct Name Discount On Bond
Rp
53,000,000
22103
Rp
52,480,000
51001
Rp
19,950,000
AMOUNT Rp
286,000
Sales Discount
Rp
1,320,000
11108
VAT In
Rp
18,350,000
51001
Purchase Discount
Rp
3,720,000
21104
Rp
5,200,000
21103
Rp
28,600,000
91002
Rp
4,500,000
11107
Rp
2,840,000
Rp
2,840,000
Rp
145,580,000
21107
Rp
23,550,000
Rp
25,000,000
82002
Rp
1,450,000
61100
Rp
60,000,000
Rp
74,800,000
21104
Income tax payable
Rp
5,200,000
62100
Rp
20,000,000
61300
Rp
19,250,000
Rp
150,000,000
13102
Accumulated Depreciation-Vehicle Rp
19,250,000
13101
Rp
236,625,000
13101
Vehicles
13102
Rp
67,375,000
62200
Rp
900,000
62300
Rp
900,000
61400
Rp
800,000
62700
Rp
900,000
149,300,000
Rp
3,500,000
30
Pemberian Pinjaman Karyawan (Andini Putri)
10/BKK/XII/2014
11105
Rp
4,000,000
Rp
4,000,000
31
Penyetoran Hutang Asuransi Tahun 2014
11/BKK/XII/2014
21105
Rp
97,783,300
Rp
97,783,300
Rp
154,000,000
Rp
203,100,000
Rp
Rp
627,959,300
Rp
628,933,300
831,059,300
Rp
831,059,300
Rp
Rp
-
Dibuat oleh Direview oleh
Nama
Tanggal dan paraf
202,126,000
MENU
PT Terus JAYA Purchase Journal December 2014 DEBIT DATE
DOC. NO.
VENDOR'S
MENU
MERCHANDISE INVENTORY
VALUE ADDED TAXES-IN
FREIGHT PAID
ACCOUNT PAYABLE
11106
11108
51002
21100
Dec-05
12/AY/XII/2014
PT Universe Elektronik
Rp
145,200,000
Rp
13,200,000
Rp
500,000
Rp
158,900,000
16
19/AY/XII/2014
PT Universe Elektronik
Rp
133,100,000
Rp
12,100,000
Rp
500,000
Rp
145,700,000
Rp
278,300,000
25,300,000
Rp
1,000,000
Rp
304,600,000
Rp
304,600,000
Rp
304,600,000
Rp
Nama Dibuat oleh Direview oleh
Tanggal dan paraf
PT Terus JAYA Sales Journal December 2014 DEBIT DATE
4
DOC. NO.
Customer's
75/FJ/XII/2014
Toko Putra Jaya Blora
ACCOUNTS RECEIVABLE
CREDIT
COST OF SALES
SALES
Rp
81,010,600
Rp
57,000,000
Rp
73,000,000
SALES SERVICE Rp
500,000
VAT - OUT Rp
7,364,600
10
76/FJ/XII/2014
Toko Abadi Semarang
Rp
119,037,600
Rp
88,640,000
Rp
108,000,000
Rp
10,821,600
18
77/FJ/XII/2014
Toko Sejahtera Kendal
Rp
180,209,700
Rp
131,960,000
Rp
163,500,000
Rp
16,382,700
31
78/FJ/XII/2014
Toko Abadi Semarang
Rp
131,270,700
Rp
95,709,000
Rp
118,500,000
Rp
600,000
Rp
11,933,700
Rp
511,528,600
Rp
373,309,000
Rp
463,000,000
Rp
1,100,000
Rp
46,502,600
884,837,600
Rp
Rp
884,837,600
Nama Dibuat oleh Direview oleh
Page :
CREDIT INSURANCE PAYABLE Rp
146,000
MENU
INVENTORY Rp
57,000,000
Rp
216,000 Rp
88,640,000
Rp -
Rp
327,000
Rp
131,960,000
Rp -
Rp
237,000 Rp
95,709,000
Rp Rp -
Rp
926,000
Rp
373,309,000
Tanggan dan paraf
PT Terus JAYA Memorial Journal December 2014
DATE
DOC. NO.
Des 0-2
1/bm/xii/2014
ACCOUNT NAME AND DECSRIPTION
Allo wance for Bad Debts Account Receivable
Dec-06
2/BM/XII/2014
Account Payable Merchandise Inventory VAT In
Page :
ACC NO.
11104
DEBIT
Rp
CREDIT
20,000,000
11103
Rp
20,000,000
11106
Rp
8,800,000
11108
Rp
800,000
Rp
14,915,000
Rp
23,146,200
Rp
16,988,000
21100
Rp
9,600,000
(Retur Pembelian;PT Universe)
Dec-31
3/BM/XII/2014
Advertising Expense Merchandise Inventory
61400
Rp
14,915,000
11106
(Sumbangan ke Yayasan Yatim Piatu Peduli Kasih Semarang)
Jan-05
1/BM/XII/2015
Retained Earning
31003
Rp
21,000,000
Vat out
21103
Rp
2,104,200
Insurance Payable
21105
Rp
42,000
Account Receivable
11103
Merchandise Inventory
11106
Retained Earning
31003
Rp
16,988,000
(Return;Toko Abadi Semarang)
JUMLAH
Rp
84,649,200
Rp
84,649,200
Nama Dibuat oleh Direview oleh
Tanggal dan paraf
MENU
PT Terus JAYA GENERAL LEDGER Account: Date Des
Description 31
Date Des
Account: Date
Account: Date Des
Account: Date Des
Account:
Debit
Debit 10,000,000
Credit
628,933,300
Ref.
Debit
Credit
Debit Rp
511,528,600
Debit
Credit Rp
Rp
Employee Receivable
257,914,800 20,000,000
Rp
670,405,800
412,491,000 392,491,000
GENERAL LEDGER
Allowances for Bad Debts
Opening Balance CRJ MJ
Account Number: 11103 Balance Debit Credit 158,877,200
Credit
Rp
Ref.
78,750,000
GENERAL LEDGER
Account Receivable Ref.
Account Number: 11102 Balance Debit Credit 105,000,000 26,250,000
GENERAL LEDGER
Rp
Opening Balance SJ CRJ MJ
Credit
Account Number: 11101 Balance Debit Credit 410,807,600 850,912,172 221,978,872
440,104,572
Opening Balance CRJ
Description 31 31 31
Ref.
Marketable Equity Securities (MES)
Description 31 31 31 31
Credit
GENERAL LEDGER
Opening Balance CRJ CPJ
Description 31 31
Debit
Cash In Bank Description
31 31 31
Des
Ref.
11100 Balance
Opening Balance
Account:
Account Number:
GENERAL LEDGER
Petty Cash
Debit
10,000,000
20,000,000
GENERAL LEDGER
Account Number: 11104 Balance Credit 14,375,000 24,375,000 4,375,000
Account Number:
PT Terus JAYA GENERAL LEDGER Account: Date Des
Description 31 31 31
Account: Date Des
31
Opening Balance CRJ CPJ
Date
Account: Date Des
Account: Date Des
Account:
Account Number: 11106 Balance Debit Credit 225,000,000 148,309,000 190,404,800 87,895,200 87,895,200 64,180,200
Credit Rp 373,309,000 Rp 42,095,800
278,300,000 Rp
Opening Balance CPJ
Debit Rp
Opening Balance PJ CPJ MJ
Account Number: 11107 Balance Debit Credit 40,000,000 42,840,000
Credit
2,840,000
Account Number: 11108 Balance Debit Credit 18,350,000 43,650,000 25,300,000 24,500,000
GENERAL LEDGER
Value Added Taxes - In Ref.
23,715,000
GENERAL LEDGER
Office Supplies Ref.
Debit
Credit
25,300,000
Rp 18,350,000 Rp
CRJ
Prepaid Rent
800,000
GENERAL LEDGER
Prepaid Income Taxes Ref.
Credit
GENERAL LEDGER
MJ
Description 31
4,000,000
Debit
Opening Balance SJ CRJ PJ
Description 31 31 31 31
Rp
11105
Balance Debit 6,000,000 4,000,000
Credit 6,000,000
Ref.
Description 31 31
Debit
Merchandise Inventory
Account:
Des
Ref.
Description 31 31 31 31
GENERAL LEDGER
Employee Receivable
Debit
Credit
Debit Rp
Account Number: 11109 Balance Credit
4,500,000
GENERAL LEDGER
Account Number: 11110
PT Terus JAYA GENERAL LEDGER Date Des
Description 31
Account: Date
Date
Date Des
Account: Date
Debit
Ref.
Credit
Debit
Credit
Opening Balance
Ref.
Debit Rp
Credit
236,625,000 Rp 154,000,000
Accumulated Depreciation - Vehicles Description
Ref.
Debit
Credit
Account Number: 11111 Balance Credit
Account Number: 12100 Balance Debit Credit 210,000,000
Account Number: 13100 Balance Debit Credit 600,000,000
Account Number: 13101 Balance Debit Credit 514,000,000 750,625,000 596,625,000
GENERAL LEDGER
Vehicles
Opening Balance CPJ CPJ
Debit 45,000,000
GENERAL LEDGER
Land
Description 31 31 31
Credit
Opening Balance
Account:
Balance
GENERAL LEDGER
Ref.
Description 31
Debit
Investment
Account:
Des
Ref.
Description 31
Credit
GENERAL LEDGER
Prepaid Expense Description
Date
Debit
Opening Balance
Account:
Des
Ref.
Debit
GENERAL LEDGER Credit
Account Number: 13102 Balance
PT Terus JAYA GENERAL LEDGER Date Des
Description 31 31 31
Opening Balance CPJ CPJ
Account: Date Des
Account: Date
Account: Date Des
Account: Date
Account: Date
Debit
Rp
19,250,000
GENERAL LEDGER
Ref.
Debit
Credit
Debit
Ref.
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Account Payable Ref.
Opening Balance PJ CPJ MJ
Debit
Credit
Debit
304,600,000 Rp Rp
203,100,000 9,600,000
Telephone & water Payable Ref.
Debit
Ref.
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Value Added Taxes - Out Description
Account Number: 13103 Balance Credit
350,000,000
Opening Balance
Description
Credit 134,375,000 67,000,000 86,250,000
67,375,000
Accumulated Depreciation - Equipment
Description 31 31 31 31
Rp
Credit
Opening Balance
Description 31
Debit
Equipment Description
31
Des
Ref.
Debit
Credit
Debit
Account Number: 13104 Balance Credit 155,000,000
Account Number: 21100 Balance Credit 53,800,000 358,400,000 155,300,000 145,700,000
Account Number: 21102 Balance Credit
Account Number: 21103 Balance Credit
PT Terus JAYA GENERAL LEDGER Des
31 31 31 31
Account: Date Des
Account: Date
Account: Date
Date Des
Account: Date Des
Opening Balance CPJ
Debit Rp
Credit
Debit
GENERAL LEDGER Credit
Debit
23,550,000
GENERAL LEDGER
BCA Loan - Long Term Ref.
926,000 92,000
GENERAL LEDGER Debit
Ref.
Debit
97,783,300
BCA Loan - Long Term maturity
Opening Balance
Credit Rp Rp
Ref.
5,200,000
GENERAL LEDGER Debit
Rp
Debit
5,200,000
Devidend Payable
Description 31
Credit
Rp
Ref.
46,502,600 4,909,200
GENERAL LEDGER Debit
Rp
Opening Balance SJ CRJ CPJ
Description 31 31
Ref.
28,600,000 75,102,600 80,011,800 51,411,800
28,600,000
Insurance Payable
Description
Account:
Rp
Opening Balance CPJ CPJ
Description 31 31 31 31
Rp Rp
Income Tax Payable Description
31 31 31
Des
Opening Balance SJ CRJ CPJ
Debit
Credit
Debit
Account Number: 21104 Balance Credit 5,200,000 5,200,000
Account Number: 21105 Balance Credit 97,783,300 98,709,300 98,801,300 1,018,000 1,018,000
Account Number: 21106 Balance Credit
Account Number: 21107 Balance Credit 23,550,000 -
Account Number: 22101 Balance Credit 175,925,000
PT Terus JAYA GENERAL LEDGER
Account: Date Des
Description 31 31
Account: Date Des
Account: Date Des
Account: Date Des
Account: Date Des
Rp
Debit
-
50,000,000
Ref.
Debit
Credit Rp
Ref.
Account Number: 22103 Balance Debit Credit 286,000 -
GENERAL LEDGER
286,000
GENERAL LEDGER
Cammond Stock Debit
Credit
Debit
Opening Balance
Ref.
Debit
GENERAL LEDGER Credit
Debit
Opening Balance
GENERAL LEDGER
Retained Earning
Opening Balance
Account Number: 31001 Balance Credit 700,000,000.00
Additional Paid In capital
Description 31
Credit
Account Number: 22102 Balance Credit 50,000,000
Opening Balance CPJ
Description 31
Debit
Discount on Bond
Description 31
Ref.
Opening Balance CPJ
Description 31 31
GENERAL LEDGER
Bond Payable
Ref.
Debit
Credit
Debit
Account Number: 31002 Balance Credit 400,000,000
Account Number: 31003 Balance Credit 300,000,000
PT Terus JAYA GENERAL LEDGER
Account: Date Des
Description 31
Account: Date
Date
Date 31
Debit
Ref.
Opening Balance SJ
Credit
Debit
Debit
Credit
3,160,000
Ref.
Account Number: 31005 Balance Credit
Account Number: 41000 Balance Credit 4,889,165,000 5,352,165,000 5,398,165,000
Account Number: 41001 Balance Debit Credit 33,365,000 36,525,000
GENERAL LEDGER
Account Number: 41002 Balance Debit Credit 50,000,000
GENERAL LEDGER
Sales Returns
Opening Balance
Debit
Rp 463,000,000 Rp 46,000,000
Sales discount
Description
Credit
GENERAL LEDGER
Opening Balance SJ CRJ
Account:
Des
Ref.
Description 31 31
Debit
Sales
Account:
Des
Ref.
Description 31 31 31
Credit
GENERAL LEDGER
Income Summary Description
Date
Debit
Opening Balance
Account:
Des
Ref.
Account Number: 31004 Balance Debit Credit 80,000,000
GENERAL LEDGER
Devidend
Debit
Credit
PT Terus JAYA GENERAL LEDGER
Account: Date Des
Description 31 31 31
Des
Account: Date
Opening Balance SJ CRJ
Des
31 31
Account: Date Des
Credit
42,095,800
Account Number: 51000 Balance Debit Credit 4,167,465,000 4,540,774,000 4,582,869,800
GENERAL LEDGER Debit
Credit Rp
Debit
5,040,000
Account Number: 51001 Balance Credit 83,732,500.00 88,772,500
Account Number: 51002 Balance Debit Credit 9,000,000 10,000,000
GENERAL LEDGER
Freigt Paid Ref.
Debit
Opening Balance SJ
Credit
1,000,000
Wages & Salaries Expense (Sales)
Opening Balance CPJ
1,100,000 3,000,000
Rp 373,309,000 Rp
Opening Balance CPJ
Description 31 31
Debit
Ref.
Description
Debit
Account Number: 42100 Balance Credit 732,000,000.00 733,100,000 736,100,000
GENERAL LEDGER
Purchase Discount
Account: Date
Credit Rp Rp
Ref.
Description 31 31
Debit
Cost of sales Description
31 31 31
Des
Ref.
Opening Balance SJ CRJ
Account: Date
GENERAL LEDGER
Sales Service
Ref.
Debit Rp
60,000,000
Account Number: 61100 Balance Debit Credit 250,000,000 310,000,000
GENERAL LEDGER Credit
PT Terus JAYA GENERAL LEDGER
Account: Date
Description
Account: Date Des
Date
CPJ
Date
Account: Date Des
Opening Balance CPJ MJ
Account Number: 61300 Balance Debit Credit 19,250,000
GENERAL LEDGER Credit
Credit
800,000 14,915,000
Account Number: 61400 Balance Debit Credit 12,935,000 13,735,000 28,650,000
Account Number: 61500 Balance Debit Credit 95,000,000
GENERAL LEDGER
Ref.
Debit
Credit
Opening Balance
Wages & Salaries Expense (Administrative)
Opening Balance CPJ
Debit
Account Number: 61200 Balance Credit
GENERAL LEDGER Debit
Rp Rp
Credit
19,250,000
Rent Expense
Description 31 31
Rp
Ref.
Description 31
Debit
Advertising Expense
Account:
Des
Ref.
Description 31 31 31
Debit
Depreciation Expense - Vehicles
31
Des
Ref.
Description
Account:
GENERAL LEDGER
Bad Debts- expense
Ref.
Debit Rp
20,000,000
Account Number: 62100 Balance Debit Credit 125,000,000 145,000,000
GENERAL LEDGER Credit
PT Terus JAYA GENERAL LEDGER Account: Date Des
Description 31 31
Account: Date Des
Opening Balance CPJ
Account: Date
Account: Date
Ref.
Ref.
Credit
900,000
Debit
Depreciation Expense - Equipment Ref.
Debit
Credit
Ref.
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Supplies Expense Description
Account Number: 62400 Balance Debit Credit 67,420,000
GENERAL LEDGER
Opening Balance
Description
Account Number: 62300 Balance Debit Credit 45,000,000 45,900,000
GENERAL LEDGER
Debit Rp
Credit
900,000
Utility Expense Description
31
Rp
Opening Balance CPJ
Account: Date
Debit
Water & Telephone Expense Description
31 31
Des
Ref.
Account Number: 62200 Balance Debit Credit 4,400,000 5,300,000
GENERAL LEDGER
Electricity Expense
Debit
Credit
Debit
Account Number: 62500 Balance Credit
Account Number: 62600 Balance Credit
PT Terus JAYA GENERAL LEDGER Account: Date Des
Description 31 31
Account: Date
Date
Account: Date
Des
Ref.
Account:
900,000
GENERAL LEDGER Debit
Credit
Debit
GENERAL LEDGER Debit
Credit
Debit
Opening Balance
GENERAL LEDGER
Devidend Revenue Ref.
Debit
Credit
Debit
CRJ
Account Number: 62800 Balance Credit
Account Number: 81001 Balance Credit 18,800,000.00
Account Number: 81002 Balance Credit Rp
GENERAL LEDGER
Gain on Sales Marketable Equity Securities Description
31 31
Credit
Interest Revenue
31
Date
Rp
Ref.
Description
Account:
Debit
Defected Inventory
Description 31
Des
Opening Balance CPJ
Description
Account:
Des
Ref.
Account Number: 62700 Balance Debit Credit 68,000,000 68,900,000
GENERAL LEDGER
Transportation Expense
Ref.
Debit
Opening Balance CRJ
Gain on Sales Plant Assets
Credit Rp
Debit
10,350,000
GENERAL LEDGER
30,000,000
Account Number: 81003 Balance Credit 35,000,000 45,350,000
Account Number:
PT Terus JAYA GENERAL LEDGER Account: Date
Description
Account: Date Des
Date
Account: Date Des
31 31
Date
Debit
Credit Rp
837,672
Debit
Credit
Opening Balance
Account Number: 81005 Balance Credit 5,000,000.00 5,837,672
Account Number: 82001 Balance Debit Credit 25,000,000
Ref.
Debit Rp
Credit
4,736,000
Account Number: 91002 Balance Debit Credit 62,250,000 62,339,100 66,839,100
GENERAL LEDGER
Company Income Tax Ref.
Account Number: 82002 Balance Debit Credit 114,150,000 118,886,000
GENERAL LEDGER
Interest Expense
Opening Balance CRJ CPJ
Debit
Credit
GENERAL LEDGER
Ref.
Opening Balance CPJ
81004 Balance
Debit
GENERAL LEDGER
Bank Charges
Description 31 31 31
Credit
Opening Balance CRJ
Description
Account:
Des
Ref.
Description 31
Debit
Late Fees Collected
Account:
Des
Ref.
Description 31 31
GENERAL LEDGER
Gain on Sales Plant Assets
Debit
Credit
Rp
89,100
Rp
4,500,000
MENU
PT Terus JAYA
ACCOUNT PAYABLE SUBSDIARY DECEMBER 2014 VENDOR'S NAME
VENDOR ACCOUNT
PT UNIVERSE ELEKTRON DATE Des
DESCRIPTION
REF
DEBIT
NO. CREDIT
1 Opening Balance
DEBIT
2-1100-01 BALANCE
CREDIT
Rp
53,800,000
5 Hutang
Rp 158,900,000
Rp 212,700,000
16 Hutang
Rp 145,700,000
Rp 358,400,000
2 Pelunasan 12 Pelunasan 6 Retur Pembelian
Rp
53,800,000
Rp 304,600,000
Rp 149,300,000
Rp 155,300,000
Rp
Rp 145,700,000
9,600,000
VENDOR'S NAME
VENDOR ACCOUNT
PENGUJIAN KAS DATE
DESC
REF
DEBET
NO. CREDIT
DEBET
2-1100-02 BALANCE
CREDIT
MENU
PT Terus JAYA
ACCOUNT RECEIVABLE SUBSDIARY DECEMBER 2014 CUSTOMER'S NAME:
CUSTOMER ACCOUNT
Toko Putra Jaya Blora DATE Des
DESCRIPTION
REF
DATE 1 2 10 18 31
DESCRIPTION
CUSTOMER ACCOUNT REF
Opening Balance Pelunasan Piutang Pelunasan Piutang
DATE
DESCRIPTION
1 Opening Balance 11 Pelunasan 18 Piutang
DEBIT
CREDIT Rp
1-1103-01 BALANCE
DEBIT 81,010,600.00
NO.
CREDIT
1-1103-02 BALANCE
DEBIT Rp 55,110,000
CREDIT
55,110,000
Rp 119,037,600
Rp 119,037,600
Rp 119,037,600 Rp 131,270,700
CUSTOMER'S NAME: Toko Sejahtera Kendal
Des
CREDIT
4 Piutang
CUSTOMER'S NAME: Toko Abadi Semarang
Des
DEBIT
NO.
Rp 131,270,700
CUSTOMER ACCOUNT REF
DEBIT
NO. CREDIT
Rp Rp 180,209,700
-
1-1103-03 BALANCE
DEBIT Rp 83,767,200
83,767,200 Rp 180,209,700
Rp 430,518,000 Rp 131,270,700 Rp (371,869,300)
CREDIT
MENU
PT Terus JAYA RECAPITULATION JOURNAL DEBIT ACCOUNT NO. 11103 51000
Rp
Rp
SALES JOURNAL RECAPITULATION CREDIT AMOUNT ACCOUNT NO. AMOUNT Rp 373,309,000 11106 511,528,600 373,309,000 Rp 46,502,600 21103 Rp 926,000 21105 Rp 463,000,000 41000 Rp 1,100,000 42100 884,837,600
ACCOUNT NO. 11101 11109 41001 51000 91002
884,837,600
CASH RECEIPT JOURNAL RECAPITULATION DEBIT CREDIT AMOUNT ACCOUNT NO. AMOUNT Rp Rp Rp
440,104,572 4,500,000 3,160,000 42,095,800 89,100
11102 11103 11104 11105 11106 21103 21105 41000 42100 81002 81003 81005
Rp
78,750,000 257,914,800
Rp
10,000,000 6,000,000 42,095,800 4,909,200 92,000 46,000,000 3,000,000 30,000,000 10,350,000 837,672
Rp Rp Rp Rp Rp Rp Rp Rp
489,949,472
PURCHASES JOURNAL RECAPITULATION DEBIT AMOUNT ACCOUNT NO. 11106 11108 51002
ACCOUNT NO.
CREDIT AMOUNT
21100
304,600,000
278,300,000 25,300,000 1,000,000 304,600,000
CASH PAYMENT JOURNAL RECAPITULATION DEBIT ACCOUNT NO. AMOUNT 11105 11107 13101 13102 21100 21103 21104 21105 21107 22102 61100 61300 61400 62100 62200 62300 62700 82002 91002
489,949,472
Rp Rp Rp Rp Rp
4,000,000 2,840,000 236,625,000 67,375,000 203,100,000
Rp Rp Rp Rp
28,600,000 5,200,000 97,783,300 23,550,000
Rp
50,000,000
Rp Rp Rp Rp Rp Rp Rp Rp Rp
60,000,000 19,250,000 800,000 20,000,000 900,000 900,000 900,000 4,736,000 4,500,000
Rp
831,059,300
304,600,000
CREDIT ACCOUNT NO. AMOUNT 11101 11108 13101 13102 21104 22103 51001
628,933,300
Rp
18,350,000
Rp Rp Rp
154,000,000 19,250,000 5,200,000
Rp
286,000
Rp
5,040,000
Rp CREDIT
831,059,300
MEMORIAL JOURNAL RECAPITULATION DEBIT ACCOUNT NO. AMOUNT 11104 21100 61400
Rp
20,000,000
Rp Rp
9,600,000 14,915,000
Rp
44,515,000
ACCOUNT NO.
11103 11106 11108
AMOUNT
Rp Rp Rp
20,000,000 23,715,000 800,000
Rp
44,515,000
MENU
PT Terus JAYA INVENTORY CARD December 2014 ITEM
:
TV Samsung 21" IN
DATE Des
DOC. NO. 1
DESCRIPTION
UNIT
PRICE
OUT AMOUNT
BALANCE
UNIT
PRICE
AMOUNT
UNIT 60
Rp
1,500,000
Rp 90,000,000
20
Rp 1,500,000
Rp 30,000,000
40
Rp
1,500,000
Rp 60,000,000
Opening Balance Sales ; Toko Putra Jaya
PRICE
AMOUNT
4
75/fj/xii/2014
5
12/AY/XII/2014
Purchase ;PT Universe Elektronik
65
Rp 1,600,000
Rp104,000,000
105
Rp
1,561,905
Rp 164,000,025
6
2/BM/XII/2014
Return;PT Universe Eelektronik
(5)
Rp 1,600,000
Rp (8,000,000)
100
Rp
1,561,905
Rp 156,190,500
10
75/FJ/XII/2014
Sales ;Toko Abadi Semarang
16
19/AY/XII/2014
Purchase;PT Universe elektronik
20
Rp 1,700,000
Rp 34,000,000
17
4/BKM/XII/2014
Penjualan Tunai
16
Rp 1,589,524
18
77/FJ/XII/2014
Sales;Toko Sejahtera Kendal
25
Rp 1,589,524
31
78/FJ/XII/2014
Sales ; Toko Abadi Semarang
30
### 1/BM/XII/2015
Return;Toko Abadi Semarang
20
Rp 1,561,905
Rp 31,238,100
80
Rp
1,561,905
Rp 124,952,400
100
Rp
1,589,524
Rp 158,952,400
Rp 25,432,384
84
Rp
1,589,524
Rp 133,520,016
Rp 39,738,100
59
Rp
1,589,524
Rp 93,781,916
Rp 1,589,524
Rp 47,685,720
29
Rp
1,589,524
Rp 46,096,196
(10) Rp 1,589,524
Rp (15,895,240)
39
Rp
1,589,524
Rp 61,991,436
39
PT Terus JAYA INVENTORY CARD December 2014
ITEM DATE
:
TV LG 32" IN DOC. NO.
DESCRIPTION
UNIT
PRICE
OUT AMOUNT
UNIT
PRICE
BALANCE AMOUNT
UNIT
PRICE
AMOUNT
Des 1
Opening Balance Sales ; Toko putra jaya
10
2,700,000
Rp 135,000,000
40
Rp
2,700,000
Rp 108,000,000
50
Rp
2,720,000
Rp 136,000,000
30
Rp
2,720,000
Rp 81,600,000
60
Rp
2,810,000
Rp 168,600,000
75/fj/xii/2014
5
12/AY/XII/2014
Purchase Universe elektronik
10
75/FJ/XII/2014
Sales ;Toko Abadi Semarang
16
19/AY/XII/2014
Purchase;PT Universe elektronik
17
4/BKM/XII/2014
Penjualan Tunai
5
Rp 2,810,000
Rp 14,050,000
55
Rp
2,810,000
Rp 154,550,000
18
77/FJ/XII/2014
Sales;Toko Sejahtera Kendal
30
Rp 2,810,000
Rp 84,300,000
25
Rp
2,810,000
Rp 70,250,000
31
78/FJ/XII/2014
Sales ; Toko Abadi Semarang
15
Rp 2,810,000
Rp 42,150,000
10
Rp
2,810,000
Rp 28,100,000
31
3/BM/XII/2014
Pemberian sumbangan;Yayasan Yatim
5
Rp 2,983,000
Rp 14,915,000
5
Rp
2,983,000
Rp 14,915,000
Rp 2,800,000
Rp 28,000,000 20
30
Rp 2,900,000
Rp 27,000,000
Rp
4
10
Rp 2,700,000
50
Rp 2,720,000
Rp 54,400,000
Rp 87,000,000
Piatu Peduli kasih Semarang
4
MENU
PT Terus JAYA TRIAL BALANCE December 31, 2014
ACCOUNT NO.
ACCOUNT NAME
DEBIT 10,000,000 221,978,872
CREDIT
11100
Petty Cash
11101
Cash In Bank
11102
Marketable Equity Securities (MES)
11103
Account Receivable
11104
Allowances for Bad Debts
11105
Employee Receivable
11106
Merchandise Inventory
64,180,200
11107
Office Supplies
42,840,000
11108
Value Added Taxes - In
24,500,000
11109
Prepaid Income Taxes
11110
Prepaid Rent
11111
Prepaid Expense
12100
Investment
210,000,000
13100
Land
600,000,000
13101
Vehicles
596,625,000
13102
Accumulated Depreciation - Vehicles
13103
Equipment
13104
Accumulated Depreciation - Equipment
155,000,000
21100
Account Payable
145,700,000
21102
Telephone & water Payable
21103
Value Added Taxes - Out
21104
Income Tax Payable
5,200,000
21105
Insurance Payable
1,018,000
21106
Devidend Payable
21107
BCA Loan - Long Term maturity
22101
BCA Loan - Long Term
22102
Bond Payable
22103
Discount on Bond
31001
Cammond Stock
700,000,000
31002
Additional Paid In capital
400,000,000
31003
Retained Earning
31004
Devidend
31005
Income Summary
41000
Sales
41001
Sales discount
36,525,000
41002
Sales Returns
50,000,000
42100
Sales Service
51000
Cost of sales
51001
Purchase Discount
51002
Freigt Paid
61100
Wages & Salaries Expense (Sales)
61200
Bad Debts- expense
61300
Depreciation Expense - Vehicles
19,250,000
61400
Advertising Expense
28,650,000
61500
Rent Expense
62100
Wages & Salaries Expense (Administrative)
62200
Electricity Expense
62300
Water & Telephone Expense
45,900,000
62400
Utility Expense
67,420,000
62500
Depreciation Expense - Equipment
62600
Supplies Expense
62700
Transportation Expense
62800
Defected Inventory
81001
Interest Revenue
18,800,000
81002
Devidend Revenue
30,000,000
81003
Gain on Sales Marketable Equity Securities
45,350,000
81004
Gain on Sales Plant Assets
81005
Late Fees Collected
82001
Bank Charges
82002
Interest Expense
MENU
26,250,000
392,491,000 4,375,000
19,624,550
4,000,000
15,249,550
4,500,000 45,000,000
86,250,000 350,000,000
51,411,800
175,925,000
300,000,000 80,000,000 5,398,165,000
736,100,000 4,582,869,800 88,772,500 10,000,000 310,000,000
95,000,000 145,000,000 5,300,000
68,900,000
5,837,672 25,000,000 118,886,000
91002
Company Income Tax
66,839,100 8,347,904,972
-
8,347,904,972
-
PT Terus JAYA Memorial Journal (ADJUSTMENT) December 2014
DATE 31
DOC. NO.
ACCOUNT NAME AND DECSRIPTION
BM-04 Defected Inventory Merchandise Inventory
31
Office suplise
11107
BM-05 Bank Charges
31
2,000,000
Cash In Bank
11101
7,000,000
BM-07 Transportation Expense
61200 62700
BM-08 Rent Expense
61500
BM-09 Depreciation Expense- Vehicles
BM-10 Water& Telephone Expense BM-11 Prepaid Expense Electricity Expense BM-12 BCA loan-Long Term BCA Loan-Long Term Maturity BM-13 Company Income Tax
10,000,000 15,249,550
11104 11100
Water& Telephone Payable
31
81001
Petty Cash
Accumulated Depreciation-Equipment
31
32,840,000
91002
Depreciation Expense-Equipment
31
32,840,000
Company Income Tax
Accumulated Depreciation-Vehicles
31
2,983,000
1,000,000
BM-06 Bad Debts Expense
15,249,550 950,000 950,000 9,000,000
11110 61300
9,000,000 45,000,000
13102 62500
45,000,000 68,750,000
13104 21102
68,750,000 800,000
11101 11111
800,000 877,500
62200 21101
877,500 125,000,000
21107 91002
CREDIT
2,983,000
82001
Prepaid Rent 31
DEBIT
11106 62600
Allowances for Bad Debts 31
62800
Supplies Expense
Interest Revenue 31
REF
Page :
125,000,000 6,123,981.00
Income Tax Payable
21104
1,623,981.00
Prepaid Income Taxes
11109
4,500,000.00
Jumlah
317,574,031 -
317,574,031 -
62600 11107 62800 11106 11101 82001 81001 61200 11104 62700 11100 61500 11110 61300 62500 13102 13104 62300 21102 11111 62200 22101 21107 91002 21104 11109
32,840,000.00 2,983,000.00 7,000,000.00 1,000,000.00 15,249,550.00 950,000.00 9,000,000.00 45,000,000.00 68,750,000.00 800,000.00 877,500.00 8,123,981.00 192,574,031.00 ###
32,840,000.00 2,983,000.00 800,000.00 10,000,000.00 15,249,550.00 950,000.00 9,000,000.00 45,000,000.00 68,750,000.00 877,500.00 125,000,000.00 1,623,981.00 4,500,000.00 317,574,031.00
MENU
Rp
6,123,981
PT Terus JAYA STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED 31 DECEMBER 2014 DESCRIPTION
Cammond Stock
Additional Paid In Capital
Balance at 31 December 2012
Rp
600,000,000.00
Rp 350,000,000.00
Issuance share Capital
Rp
100,000,000.00
Rp
Retained Earning Rp
Total
300,000,000.00
50,000,000.00
Rp
150,000,000.00
Rp
473,666,241.00
Net Income
Rp
473,666,241.00
Devidends
Rp
(80,000,000.00) Rp
Balance at 31 December 2013
Rp
693,666,241.00
(80,000,000.00)
MENU
PT Terus JAYA
MEN
Trial Balance November,30, 2014 and Balance Sheet December, 31, 2013 No Account
Account Title
11100 11101 11102 11103 11104 11105 11106 11107 11108 11109 11110 11111 12100 13100 13101 13102 13103 13104 21100 21102 21103 21104 21105 21106 21107 22101 22102 22103 31001 31002 31003 31004 31005 41000 41001 41002 42100 51000 51001 51002 61100 61200 61300 61400 61500 62100 62200 62300 62400 62500 62600 62700 62800 81001 81002
Petty Cash Cash In Bank Marketable Equity Securities (MES) Account Receivable Allowances for Bad Debts Employee Receivable Merchandise Inventory Office Supplies Value Added Taxes - In Prepaid Income Taxes Prepaid Rent Prepaid Expense Investment Land Vehicles Accumulated Depreciation - Vehicles Equipment Accumulated Depreciation - Equipment Account Payable Telephone & water Payable Value Added Taxes - Out Income Tax Payable Insurance Payable Devidend Payable BCA Loan - Long Term maturity BCA Loan - Long Term Bond Payable Discount on Bond Cammond Stock Additional Paid In capital Retained Earning Devidend Income Summary Sales Sales discount Sales Returns Sales Service Cost of sales Purchase Discount Freigt Paid Wages & Salaries Expense (Sales) Bad Debts- expense Depreciation Expense - Vehicles Advertising Expense Rent Expense Wages & Salaries Expense (Administrative) Electricity Expense Water & Telephone Expense Utility Expense Depreciation Expense - Equipment Supplies Expense Transportation Expense Defected Inventory Interest Revenue Devidend Revenue
November 30, 2014 DEBIT
CREDIT
10,000,000 410,807,600 105,000,000 158,877,200
December 31, 2013 DEBIT
CREDIT
9,900,000 356,186,000 46,600,000 287,500,000 14,375,000
6,000,000 225,000,000 40,000,000 18,350,000
14,375,000
45,000,000
4,000,000 125,000,000 40,600,000 40,000,000 32,000,000
210,000,000 600,000,000 514,000,000
210,000,000 350,000,000 514,000,000 134,375,000
350,000,000
134,375,000 250,000,000
155,000,000 53,800,000 28,600,000 5,200,000 97,783,300 23,550,000 175,925,000 50,000,000 286,000 700,000,000 400,000,000 300,000,000 80,000,000 4,889,165,000 33,365,000 50,000,000 732,000,000 4,167,465,000 83,732,500 9,000,000 250,000,000
12,935,000 95,000,000 125,000,000 4,400,000 45,000,000 67,420,000
68,000,000 18,800,000
155,000,000 200,000,000 925,000 13,000,000 15,000,000 70,000,000 186,900,000 175,925,000 50,000,000 286,000 600,000,000 350,000,000 300,000,000
No Account
Account Title
81003 81004 81005 82001 82002 91002
Gain on Sales Marketable Equity Securities Gain on Sales Plant Assets Late Fees Collected Bank Charges Interest Expense Company Income Tax
November 30, 2014 DEBIT
CREDIT
December 31, 2013 DEBIT
CREDIT
35,000,000 5,000,000 25,000,000 114,150,000 62,250,000 7,902,305,800
7,902,305,800 -
410,807,600
434,307,600
6,063,697,500
2,265,786,000
2,265,786,000 -
MENU
PT Terus JAYA BALANCE SHEET AS AT DECEMBER, 31, 2014 and 2013 ASSETS
2014
LIABILITIES & EQUITIES
2013
Current Assets
2014
2013
Rp
145,700,000
200,000,000
21100
Current Liabilities
###
Petty Cash
Rp
9,050,000
Rp
###
Cash In Bank
Rp
228,978,872
Rp
356,186,000 Telephone & water Payable
Rp
800,000
925,000
21102
###
Marketable Equity Securities (MES)
Rp
26,250,000
Rp
46,600,000 Value Added Taxes - Out
Rp
51,411,800
13,000,000
21103
###
Account Receivable
Rp
392,491,000
Rp
287,500,000 Income Tax Payable
Rp
6,823,981
15,000,000
21104
###
Allowances for Bad Debts
Rp
(19,624,550) Rp
(14,375,000) Insurance Payable
Rp
1,018,000
###
Employee Receivable
Rp
4,000,000
Rp
###
Merchandise Inventory
Rp
61,197,200
Rp
###
Office Supplies
Rp
10,000,000
Rp
40,600,000 Discount on Bond
###
Value Added Taxes - In
Rp
24,500,000
Rp
40,000,000
###
Prepaid Income Taxes
###
Prepaid Rent
Rp
36,000,000
###
Prepaid Expense
Rp
877,500
Rp
773,720,022
Amount
###
Rp Rp
9,900,000 Account Payable
4,000,000 Devidend Payable 125,000,000 BCA Loan - Long Term maturity
-
Amount
Rp Rp
70,000,000
21106
186,900,000
21107
Rp
286,000
22103
Rp
486,111,000
125,000,000 330,753,781
Non Current Liabilities
22101
32,000,000 Bond Payable BCA Loan - Long Term
Rp
21105
927,411,000
Amount
Rp
50,000,000
22102 22101
Rp
50,925,000
Rp
175,925,000
Rp
50,925,000
Rp
225,925,000 ###
###
Non Current Assets
###
Investment
210,000,000
Rp
210,000,000 Equities
###
Land
600,000,000
Rp
350,000,000 Cammond Stock
Rp
700,000,000
Rp
600,000,000
31001
###
Vehicles
596,625,000
Rp
514,000,000 Additional Paid In capital
Rp
400,000,000
Rp
350,000,000
31002
###
Accumulated Depreciation - Vehicles
(131,250,000)
Rp
Rp
300,000,000
Rp
300,000,000
31003
###
Equipment
350,000,000
Rp
Rp
1,400,000,000
Rp 1,250,000,000
###
Accumulated Depreciation - Equipment
Rp
1,781,678,781
Rp 1,962,036,000
Amount Total Assets
31001
Rp Rp
(223,750,000) Rp 1,401,625,000
Rp 2,175,345,022
Rp
(134,375,000) Retained Earning 250,000,000
Amount
(155,000,000) 1,034,625,000
Rp 1,962,036,000 Total Liabilities & Equites
(393,666,241) 393,666,241
196,833,121
-
MENU
###
Cammond Stock Cammond Stock
PT Terus JAYA CASH FLOW STATEMENTS For The Year Ended, December, 31, 2014 OPERATING ACTIVITIES Net Income
Rp
473,666,241
Bad Debts- expense
Rp
15,249,550
Depreciation Expense - Vehicles
Rp
64,250,000
Depreciation Expense - Equipment
Rp
68,750,000
Account Receivable
(104,991,000)
Merchandise Inventory
63,802,800
Office Supplies
30,600,000
Value Added Taxes - In
15,500,000
Prepaid Rent
(4,000,000)
Prepaid Expense
(877,500)
Account Payable
(54,300,000)
Telephone & water Payable Value Added Taxes - Out Discount on Bond Income Tax Payable Insurance Payable
(125,000) 38,411,800 (286,000) (8,176,019) 1,018,000
Net cash flow from operating activities
588,492,872
INVESTING ACTIVITIES Purchases of land
(250,000,000)
Change of vehicles
(150,000,000)
Purchases of Equipment
(100,000,000)
Net cash flow used to Investing activities
(500,000,000)
FINANCING ACTIVITIES Issuance Share Capital Cash payment for BCA Loan Cash Paument for Bond payable Cash Payment for deviden
150,000,000 (186,900,000) (50,000,000) (150,000,000)
Net cash flow from Investing activities
(236,900,000)
Increase/Decrease Cash & Equivalent Cash
(148,407,128)
Cash & Equivalent Cash 31 Desember 2013
412,686,000
Cash & Equivalent Cash 31 Desember 2014
264,278,872
264,278,872
(623,666,241)
PT Terus JAYA CASH FLOW STATEMENTS For The Year Ended, December, 31, 2014 OPERATING ACTIVITIES Cash Received from Customer Other Income Cash Received from Operating Cash payment for suplier Cash payment for employee Cash payment for other expense Interest expense Cash payment for government (TaxesP Cash payment for operating Net cash flow from operating activities INVESTING ACTIVITIES Sales of vehicles Purchases of land Purchases of Equipment Net cash flow used to Investing activities FINANCING ACTIVITIES Issuance Share Capital Cash payment for Poli Bank Cash Payment for deviden Net cash flow from Investing activities
64,250,000 68750000
133,000,000 30,600,000 (4,000,000) 38,411,800 (8,176,019) 56,835,781 189,835,781
-
Increase/Decrease Cash & Equivalent Cash Cash & Equivalent Cash 31 Desember 2013
-
Cash & Equivalent Cash 31 Desember 2014
-
-
3,125,000 (68,750,000)
PT Terus JAYA
NERACA DAN LAPORAN LABA RUGI UNTUK KEPENTINGAN MENYUSUN LAPORAN ARUS KAS Nama Akun
2014
Petty Cash Cash In Bank Marketable Equity Securities (MES) Account Receivable Allowances for Bad Debts Employee Receivable Merchandise Inventory Office Supplies Value Added Taxes - In Prepaid Income Taxes Prepaid Rent Prepaid Expense Investment Land Vehicles Accumulated Depreciation - Vehicles Equipment Accumulated Depreciation - Equipme Account Payable Telephone & water Payable Value Added Taxes - Out Income Tax Payable Insurance Payable Devidend Payable BCA Loan - Long Term maturity Discount on Bond Non Current Liabilities BCA Loan - Long Term Equities Cammond Stock
0
2013
9,050,000 228,978,872 26,250,000 392,491,000 (19,624,550) 4,000,000 61,197,200 10,000,000 24,500,000 36,000,000 877,500 210,000,000 600,000,000 596,625,000 (131,250,000) 350,000,000 (223,750,000) 2,175,345,022 145,700,000 800,000 51,411,800 6,823,981 1,018,000 125,000,000 50,925,000 700,000,000 1,081,678,781
###
9,900,000 356,186,000 46,600,000 287,500,000 (14,375,000) 4,000,000 125,000,000 40,600,000 40,000,000 32,000,000 210,000,000 350,000,000 514,000,000 (134,375,000) 250,000,000 (155,000,000) 1,962,036,000 200,000,000 925,000 13,000,000 15,000,000 70,000,000 186,900,000 286,000 50,000,000 175,925,000 600,000,000 1,312,036,000
650,000,000
perubahan (850,000) (127,207,128) (20,350,000) 104,991,000 (5,249,550) (63,802,800) (30,600,000) (15,500,000) 4,000,000 877,500 250,000,000 82,625,000 3,125,000 100,000,000 (68,750,000) 213,309,022 (54,300,000) (125,000) 38,411,800 (8,176,019) 1,018,000 (70,000,000) (61,900,000) (286,000) (50,000,000) (125,000,000) 100,000,000 (230,357,219)
443,666,241
PT Terus JAYA
NERACA DAN LAPORAN LABA RUGI UNTUK KEPENTINGAN MENYUSUN LAPORAN ARUS KAS
BALANCE SHEET Nama Akun
2014
2013
perubahan
Cash & Equivalnet Cash 264,278,872 412,686,000 (148,407,128) Account Receivable 384,867,019 271,575,000 113,292,019 Allowances for Bad Debts (19,624,550) (14,375,000) (5,249,550) Employee Receivable 4,000,000 4,000,000 Merchandise Inventory 61,197,200 125,000,000 (63,802,800) Other Current Aset 46,877,500 72,600,000 (25,722,500) Prepaid Income Tax Investment 210,000,000 210,000,000 Land 600,000,000 350,000,000 250,000,000 Vehicles 596,625,000 514,000,000 82,625,000 Accumulated Depreciation - Vehicles (131,250,000) (134,375,000) 3,125,000 Equipment 350,000,000 250,000,000 100,000,000 Accumulated Depreciation - Equipme (223,750,000) (155,000,000) (68,750,000) 0 2,143,221,041 1,906,111,000 237,110,041 Account Payable a #REF! #VALUE! Other current Liabilities 51,411,800 13,000,000 38,411,800 Insurance Payable 1,018,000 1,018,000 BCA Loan - Long Term maturity 125,000,000 186,900,000 (61,900,000) Discount on Bond 286,000 (286,000) BCA Loan - Long Term 50,925,000 175,925,000 (125,000,000) Non Current Liabilities 50,000,000 (50,000,000) 0 Equities Cammond Stock 700,000,000 600,000,000 100,000,000 928,354,800 #REF! #VALUE! 1,214,866,241 #REF! #VALUE! INCOME STATEMENT Net Sales Other Income cost of sales Wages & Salaries Other Expense Interest Expense Company Income Taxes Bad Debts Depreciation Expense Equipment Depreciation Expense Vehicles Defected Inventory Net Income
736,100,000 4,582,869,800 315,300,000 387,475,500 144,886,000 (74,963,081) 15,249,550 32,840,000 64,250,000 6,204,007,769
PT Terus JAYA
NERACA DAN LAPORAN LABA RUGI UNTUK KEPENTINGAN MENYUSUN LAPORAN ARUS KAS Informasi Tambahan:
5,715,091,978
Neraca dan laporana Laba Rugi ini bukan format standar sesuai dengan SAK Format ini hanya untuk kepentingan menyusun Laporan Arus Kas Aktivitas Operasi menggunakan metode langsung Selama tahun 2014 terjadi emisi saham sebanyak 10.000 @Rp15.000,00
Net Sales Cost of sales Sales Service Wages & Salaries Expense (Sales) Bad Debts- expense Depreciation Expense - Vehicles Advertising Expense Rent Expense Wages & Salaries Expense (Administ Electricity Expense Water & Telephone Expense Utility Expense Depreciation Expense - Equipment Supplies Expense Transportation Expense Defected Inventory Interest Revenue Devidend Revenue Gain on Sales Marketable Equity Sec Late Fees Collected Bank Charges Interest Expense
4,582,869,800 736,100,000 310,000,000 15,249,550 64,250,000 28,650,000 104,000,000 5,300,000 46,700,000 66,542,500 68,750,000 32,840,000 69,850,000 2,983,000 26,000,000 118,886,000
387,475,500
PT Terus JAYA
NERACA DAN LAPORAN LABA RUGI UNTUK KEPENTINGAN MENYUSUN LAPORAN ARUS KAS Company Income Tax (74,963,081) Income After Taxes 6,204,007,769
PT Terus JAYA
MENU
INCOME STATEMENT For The Year Ended, December, 31, 2014 ### Sales ### Sales discount ### Sales Returns
5,398,165,000 36,525,000 50,000,000
Net Sales
### Cost of sales ### Purchase Discount ### Freigt Paid
Rp
5,311,640,000
Rp
(4,504,097,300)
4,582,869,800 (88,772,500) 10,000,000
Gross Profit
Rp
### Sales Service
807,542,700
736,100,000
Operating Expense: Marketing Expense:
### ### ### ### ###
Wages & Salaries Expense (Sales)
310,000,000
Bad Debts- expense Depreciation Expense - Vehicles Advertising Expense Rent Expense
64,250,000 28,650,000 104,000,000
Amount Administrative expense
### ### ### ### ### ### ### ###
Wages & Salaries Expense (Administrative)
506,900,000
Rp
437,965,500
5,300,000
Electricity Expense
46,700,000
Water & Telephone Expense
66,542,500
Utility Expense
68,750,000
Depreciation Expense - Equipment
32,840,000
Supplies Expense
69,850,000
Transportation Expense
Rp 145,000,000
2,983,000
Defected Inventory Amount Total Operating Expene Operating Income
Rp
944,865,500
Rp
598,777,200
Other Income/(Net Income
### ### ### ### ### ### ###
Interest Revenue
28,800,000
Devidend Revenue
30,000,000
Gain on Sales Marketable Equity Securities
45,350,000
Late Fees Collected Bank Charges Interest Expense Net Income/(Expense) Income Before Taxes
### Company Income Tax Income After Taxes
5,837,672 26,000,000 118,886,000
Rp
(34,898,328)
Rp
563,878,872
Rp
(74,963,081)
Rp
488,915,791
Perhitungan Pajak Penghasilan
Laba Sebelum Pajak Koreksi Fiskal: ### Interest Revenue ### Company Income Tax ### Bad Debts- expense
563,878,872 Rp
18,800,000
Rp
74,963,081
Rp
(56,163,081)
37,600,000 Laba Kena Pajak
601,478,872 601,478,000 #DIV/0! #DIV/0!
PT Terus JAYA Acc. No.
ACCOUNT NAME
11100 Petty Cash 11101 Cash In Bank 11102 Marketable Equity Securities (MES) 11103 Account Receivable
worksheet december 2014 Trial Balance DEBIT CREDIT
950,000
10,000,000
7,000,000
221,978,872 26,250,000 392,491,000
11104 Allowances for Bad Debts 11105 Employee Receivable
Adjusting Journal Entries DEBIT CREDIT
Adjusted Trial Balance DEBIT CREDIT
Income Summary DEBIT CREDIT
Balance Shee DEBIT
9,050,000
9,050,000
228,978,872
228,978,872
26,250,000
26,250,000
392,491,000
15,249,550
4,375,000
4,000,000
4,000,000
11106 Merchandise Inventory
64,180,200
2,983,000
61,197,200
61,197,200
11107 Office Supplies
42,840,000
32,840,000
10,000,000
10,000,000
11108 Value Added Taxes - In
24,500,000
24,500,000
24,500,000
36,000,000
36,000,000
11109 Prepaid Income Taxes 11110 Prepaid Rent
4,000,000
392,491,000 19,624,550
4,500,000
4,500,000.00
45,000,000
9,000,000 877,500
11111 Prepaid Expense
877,500
877,500
12100 Investment
210,000,000
210,000,000
210,000,000
13100 Land
600,000,000
600,000,000
600,000,000
13101 Vehicles
596,625,000
596,625,000 86,250,000
45,000,000
13104 Accumulated Depreciation - Equipment
155,000,000
68,750,000
21100 Account Payable
145,700,000
13102 Accumulated Depreciation - Vehicles 13103 Equipment
350,000,000
350,000,000 145,700,000 800,000
51,411,800
21104 Income Tax Payable
5,200,000
21105 Insurance Payable
1,018,000
350,000,000 223,750,000
800,000
21102 Telephone & water Payable 21103 Value Added Taxes - Out
596,625,000 131,250,000
51,411,800
1,623,981.00
6,823,981 1,018,000
21106 Devidend Payable
125,000,000
21107 BCA Loan - Long Term maturity 22101 BCA Loan - Long Term
175,925,000
125,000,000
125,000,000
50,925,000
22102 Bond Payable 22103 Discount on Bond 31001 Cammond Stock
700,000,000
700,000,000
31002 Additional Paid In capital
400,000,000
400,000,000
31003 Retained Earning
300,000,000
Jumlah dipindahkan
2,592,365,072
2,024,879,800
300,000,000 132,877,500
306,696,531
2,549,969,572
2,156,303,331
-
-
2,549,969,572
Acc. No.
ACCOUNT NAME Jumlah Pindahan
31004 Devidend
Trial Balance DEBIT CREDIT 2,592,365,072
2,024,879,800
Adjusting Journal Entries DEBIT CREDIT 132,877,500
300,572,550
80,000,000
41000 Sales
Adjusted Trial Balance DEBIT CREDIT 2,549,969,572
36,525,000
36,525,000
41002 Sales Returns
50,000,000
50,000,000 736,100,000
51002 Freigt Paid 61100 Wages & Salaries Expense (Sales)
736,100,000 4,582,869,800
88,772,500
88,772,500
10,000,000
10,000,000
10,000,000
310,000,000
310,000,000
15,249,550
15,249,550
15,249,550
45,000,000
64,250,000
64,250,000
19,250,000
61400 Advertising Expense
28,650,000
61500 Rent Expense
95,000,000
28,650,000
28,650,000
104,000,000
104,000,000
145,000,000
145,000,000
145,000,000
5,300,000
5,300,000
5,300,000
46,700,000
46,700,000
66,542,500
66,542,500
68,750,000
68,750,000
68,750,000
32,840,000
32,840,000
32,840,000
950,000
69,850,000
69,850,000
2,983,000
2,983,000
2,983,000
62300 Water & Telephone Expense
45,900,000
62400 Utility Expense
67,420,000
9,000,000
800,000 877,500
62500 Depreciation Expense - Equipment 62600 Supplies Expense 62700 Transportation Expense
50,000,000
310,000,000
61300 Depreciation Expense - Vehicles
62200 Electricity Expense
36,525,000
4,582,869,800 88,772,500
61200 Bad Debts- expense
62100 Wages & Salaries Expense (Administrativ
80,000,000 5,398,165,000
736,100,000
4,582,869,800
51001 Purchase Discount
68,900,000
62800 Defected Inventory
10,000,000
81001 Interest Revenue
18,800,000
28,800,000
28,800,000
81002 Devidend Revenue
30,000,000
30,000,000
30,000,000
81003 Gain on Sales Marketable Equity Securitie
45,350,000
45,350,000
45,350,000
5,837,672
5,837,672
81005 Late Fees Collected 82001 Bank Charges 82002 Interest Expense 91002 Company Income Tax
118,886,000
Income Summary
8,123,981.00
66,839,100 8,347,904,972
31005
1,000,000
25,000,000
-
8,347,904,972
5,837,672
26,000,000
26,000,000
118,886,000
118,886,000
74,963,081 8,489,328,503
Balance Shee DEBIT 2,549,969,572
5,398,165,000
41001 Sales discount
51000 Cost of sales
2,156,303,331
80,000,000 5,398,165,000
42100 Sales Service
Income Summary DEBIT CREDIT
74,963,081 8,489,328,503
-
5,895,358,931
6,333,025,172
2,629,969,572
6,333,025,172
2,634,469,572
437,666,241 -
-
6,333,025,172
Balance Sheet CREDIT
19,624,550
131,250,000 223,750,000 145,700,000 800,000 51,411,800 6,823,981 1,018,000
125,000,000 50,925,000
700,000,000 400,000,000 300,000,000 2,156,303,331
Balance Sheet CREDIT 2,156,303,331
2,156,303,331 473,666,241 2,629,969,572
PT Terus JAYA GENERAL LEDGER Account: Date Dec 11100
Description 31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec 11101
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11102
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11103
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11104
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11105
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11106
Debit
Ref.
31 Opening Balance 31 Adjusment 31 Closing
Credit
Debit
Debit
a JM JM
Ref.
Credit
a JM JM
Account Number: 11101 Balance Debit Credit 221,978,872 228,978,872 228,978,872
Account Number: 11102 Balance Debit Credit 26,250,000 26,250,000 26,250,000
Account Number: 11103 Balance Debit Credit 392,491,000 392,491,000 392,491,000
GENERAL LEDGER Credit
Debit
15,249,550
Account Number: 11104 Balance Credit 4,375,000 19,624,550 19,624,550
Account Number: 11105 Balance Debit Credit 4,000,000 4,000,000 4,000,000
GENERAL LEDGER Debit
Credit
a JM JM
Ref.
Credit
GENERAL LEDGER
a JM JM
Ref.
Debit 10,000,000 9,050,000 9,050,000
GENERAL LEDGER
a JM JM
Account Number: 11106 Balance Debit Credit 64,180,200 61,197,200 61,197,200
GENERAL LEDGER
Merchandise Inventory Description
Credit
7,000,000
Employee Receivable Description
Account:
Debit
a JM JM
Ref.
11100 Balance
GENERAL LEDGER
Allowances for Bad Debts Description
Account:
Ref.
Credit 950,000
Account Receivable Description
Account:
a JM JM
Marketable Equity Securities (MES) Description
Account:
Debit
Cash In Bank Description
Account:
Ref.
Account Number:
GENERAL LEDGER
Petty Cash
Debit
Credit 2,983,000
PT Terus JAYA GENERAL LEDGER
Account: Date Dec 11107
Description 31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec 11108
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11109
31 Opening Balance 31 Adjusment 31 Closing
Account:
Dec 11110
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 11111
Ref.
Debit
31 Opening Balance 31 Adjusment 31 Closing
Debit
Dec 0
Debit
a JM JM
Ref. a JM JM
Dec 12100
Account Number: 11110 Balance Debit Credit 45,000,000 36,000,000 36,000,000
GENERAL LEDGER Credit 9,000,000
GENERAL LEDGER Debit
Credit
877,500
Debit
Account Number: 11111 Balance Credit
877,500 877,500
Account Number:
GENERAL LEDGER Description
31 Opening Balance 31 Adjusment 31 Closing
Account: Date
Credit
a JM JM
Ref.
Account Number: 11109 Balance Debit Credit 4,500,000 4,500,000 4,500,000
GENERAL LEDGER
Account: Date
Credit
a JM JM
Ref.
Account Number: 11108 Balance Debit Credit 24,500,000 24,500,000 24,500,000
GENERAL LEDGER
Prepaid Expense Description
Credit 32,840,000
Prepaid Rent Description
Account:
a JM JM
Prepaid Income Taxes Description
Date
Debit
Value Added Taxes - In Description
Account:
Ref.
Account Number: 11107 Balance Debit Credit 42,840,000 10,000,000 10,000,000
GENERAL LEDGER
Office Supplies
Ref.
Debit
31 Opening Balance 31 Adjusment 31 Closing
Balance Debit
Credit
a JM JM
Ref. a JM JM
Account Number:
GENERAL LEDGER
Investment Description
Credit
Debit
Credit
12100 Balance
Debit 210,000,000 210,000,000 210,000,000
Credit -
PT Terus JAYA GENERAL LEDGER
Account: Date Dec 13100
Description 31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec 13101
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 13102
31 Opening Balance 31 Adjusment 31 Closing
Account:
Dec 13103
31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec 13104
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 21100
Debit
Ref.
Debit
a JM JM
Ref.
31 Opening Balance 31 Adjusment 31 Closing
Dec
Credit
Debit
Credit
a JM JM
Ref.
Debit
a JM JM
Ref.
Debit
Account Number: 13103 Balance Debit Credit 350,000,000 350,000,000 350,000,000
GENERAL LEDGER Credit
Debit
68,750,000
GENERAL LEDGER Debit
Credit
Debit
a JM JM
GENERAL LEDGER Description
31 Opening Balance
Ref. a
Account Number: 13102 Balance Credit 86,250,000 131,250,000 131,250,000
GENERAL LEDGER
Account: Date
GENERAL LEDGER
45,000,000
Account Payable Description
Credit
a JM JM
Accumulated Depreciation - Equipment Description
Account:
Ref.
Account Number: 13101 Balance Debit Credit 596,625,000 596,625,000 596,625,000
GENERAL LEDGER
Equipment Description
Credit
a JM JM
Accumulated Depreciation - Vehicles Description
Date
Debit
Vehicles Description
Account:
Ref.
Account Number: 13100 Balance Debit Credit 600,000,000 600,000,000 600,000,000
GENERAL LEDGER
Land
Debit
Credit
Account Number: 13104 Balance Credit 155,000,000 223,750,000 223,750,000
Account Number: 21100 Balance Credit 145,700,000 145,700,000 145,700,000
Account Number: Balance
Debit
Credit
PT Terus JAYA GENERAL LEDGER 0
31 Adjusment 31 Closing
Account: Date Dec 21102
31 Opening Balance 31 Adjusment 31 Closing
Date
21103
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 21104
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 21105
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 21106
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 21107
Date Dec
Ref.
31 Opening Balance 31 Adjusment 31 Closing
31 Opening Balance
Debit
Debit
Credit
Debit
a JM JM
Ref.
GENERAL LEDGER Debit
Credit
a JM JM
Ref.
Debit
1,623,981
GENERAL LEDGER Debit
Credit
Debit
GENERAL LEDGER Debit
a
Credit -
Debit
a JM JM
Ref.
Account Number: 21103 Balance Credit 51,411,800 51,411,800 51,411,800
Account Number: 21104 Balance Credit 5,200,000 6,823,981
Account Number: 21105 Balance Credit 1,018,000 1,018,000 -
a JM JM
Ref.
Account Number: 21102 Balance Credit
6,823,981
a JM JM
Ref.
-
800,000 800,000
GENERAL LEDGER
Debit -
-
GENERAL LEDGER Credit
Debit
Credit
-
Account Number: 21107 Balance Credit 125,000,000 -
GENERAL LEDGER Debit
Account Number: 21106 Balance Credit
-
125,000,000
BCA Loan - Long Term Description
-
800,000
BCA Loan - Long Term maturity Description
Account:
a JM JM
Devidend Payable Description
Account:
Credit
Insurance Payable Description
Account:
Debit
Income Tax Payable Description
Account:
Ref.
-
GENERAL LEDGER
Value Added Taxes - Out Description
Account:
-
Telephone & water Payable Description
Account:
Dec
JM JM
Debit
Account Number: 22101 Balance Credit 175,925,000
PT Terus JAYA GENERAL LEDGER 22101
31 Adjusment 31 Closing
JM JM
Account: Date Dec 22102
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 22103
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 31001
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 31002
31 Opening Balance 31 Adjusment 31 Closing
Date Dec 31003
31 Opening Balance 31 Adjusment 31 Closing
Account:
Dec
Date
Debit
a JM JM
Ref.
31 Opening Balance 31 Adjusment 31 Closing
Credit
Debit
Debit -
Credit
Debit
Debit
GENERAL LEDGER Credit
Debit
a JM JM
GENERAL LEDGER
Ref. a JM JM
Debit
Ref.
Debit
473,666,241.00
80,000,000
-
Account Number: 31001 Balance Credit 700,000,000 700,000,000 700,000,000
Account Number: 31002 Balance Credit 400,000,000 400,000,000 400,000,000
Account Number: 31003 Balance Credit 300,000,000 773,666,241 693,666,241
Account Number: 31004 Balance Debit Credit 80,000,000
GENERAL LEDGER Debit
a JM JM
Ref.
Credit
-
Account Number: 22103 Balance Credit -
a JM JM
Ref.
Account Number: 22102 Balance Credit -
GENERAL LEDGER
Credit 80,000,000
-
GENERAL LEDGER
Income Summary Description
-
-
Devidend Description
Account:
Ref.
Debit
GENERAL LEDGER
Retained Earning Description
Date
-
Additional Paid In capital Description
Account:
a JM JM
Credit
Cammond Stock Description
Account:
Debit
Discount on Bond Description
Account:
Ref.
50,925,000
GENERAL LEDGER
Bond Payable Description
Account:
125,000,000 50,925,000
Debit
Credit
Account Number: 31005 Balance
PT Terus JAYA Date Dec
Description 31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec
Description
31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Account:
Dec
31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Account:
Debit
JM JM
Credit
Debit
-
Account Number: 41000 Balance Credit 5,398,165,000 5,398,165,000
Ref.
a JM JM
Ref.
Debit
a JM JM
Bad Debts- expense
Account Number: 41002 Balance Debit Credit 50,000,000 50,000,000
Credit
50,000,000
GENERAL LEDGER Debit
Credit
Debit
Account Number: 42100 Balance Credit 736,100,000 736,100,000
736,100,000
Account Number: 51000 Balance Debit Credit 4,582,869,800 4,582,869,800
GENERAL LEDGER Debit
a JM JM
Ref.
Credit
GENERAL LEDGER
a JM JM
Ref.
Account Number: 41001 Balance Debit Credit 36,525,000 36,525,000
36,525,000
Credit
4,582,869,800
Wages & Salaries Expense (Sales) Description
473,666,241.00
GENERAL LEDGER
Cost of sales Description
Credit
5,398,165,000
Sales Service Description
Date
Debit
Sales Returns Description
-
GENERAL LEDGER
Ref.
1 Opening Balance 31 Adjusment 31 Closing
Debit
473,666,241
Sales discount
Account:
Dec
a JM JM
Credit
473,666,241
Ref.
31 Opening Balance 31 Adjusment 31 Closing
Date
Debit
a JM JM
Description
Date
GENERAL LEDGER
Sales
Account:
Dec
Ref.
Debit
Account Number: 61100 Balance Debit Credit 310,000,000 310,000,000
GENERAL LEDGER Credit
310,000,000
GENERAL LEDGER
Account Number:
PT Terus JAYA Account: Date Dec
Description 31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date
31 Opening Balance 31 Adjusment 31 Closing
Account:
Dec
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec
Ref.
Debit
a JM JM
45,000,000
31 Opening Balance 31 Adjusment 31 Closing
Credit
Ref.
Debit
a JM JM
Ref. a JM JM
Ref.
a JM JM
Account Number: 61400 Balance Debit Credit 28,650,000 28,650,000
Credit
Account Number: 61500 Balance Debit Credit 95,000,000 104,000,000
GENERAL LEDGER Debit
Credit
9,000,000 104,000,000
Debit
Account Number: 62100 Balance Debit Credit 145,000,000 145,000,000
GENERAL LEDGER Credit
145,000,000
Account Number: 62200 Balance Debit Credit 5,300,000 4,422,500
GENERAL LEDGER Debit
a JM JM
Ref.
Credit
28,650,000
a JM JM
Ref.
Account Number: 61300 Balance Debit Credit 19,250,000 64,250,000
GENERAL LEDGER
GENERAL LEDGER
Credit 877,500 4,422,500
Account Number: 62300 Balance Debit Credit 45,900,000 46,700,000
GENERAL LEDGER
Water & Telephone Expense Description
Debit
64,250,000
Electricity Expense Description
Credit
61200 Balance
a JM JM
Wages & Salaries Expense (Administrative) Description
Account:
Debit
Rent Expense Description
Account:
Ref.
Advertising Expense Description
Date
GENERAL LEDGER
Depreciation Expense - Vehicles Description
Account:
Dec
GENERAL LEDGER
Bad Debts- expense
Debit
Credit
800,000 46,700,000
PT Terus JAYA GENERAL LEDGER Account: Date Dec
Description 31 Opening Balance 31 Adjusment 31 Closing
Account: Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
Date Dec
a JM JM
68,750,000
Debit
a JM JM
32,840,000
Ref. a JM JM
31 Opening Balance 31 Adjusment 31 Closing
Ref. a JM JM
31 Opening Balance 31 Adjusment
Ref. a JM
Debit
Account Number: 62500 Balance Credit
68,750,000
Credit
Debit
Account Number: 62600 Balance Credit
32,840,000 32,840,000
Account Number: 62700 Balance Debit Credit 68,900,000 69,850,000
GENERAL LEDGER Debit
Credit
950,000 69,850,000
GENERAL LEDGER Debit
Credit
2,983,000
Debit
Account Number: 62800 Balance Credit
2,983,000 2,983,000
GENERAL LEDGER Debit
Credit
Debit
10,000,000
Account Number: 81001 Balance Credit 18,800,000 28,800,000
28,800,000
GENERAL LEDGER
Devidend Revenue Description
Credit
GENERAL LEDGER
Ref.
a JM JM
GENERAL LEDGER
68,750,000
Interest Revenue Description
Account:
Debit
Defected Inventory Description
Account:
Ref.
Ref.
Credit 67,420,000
Transportation Expense Description
Account:
a JM JM
Supplies Expense Description
Account:
Debit
Depreciation Expense - Equipment Description
Account:
Ref.
Account Number: 62400 Balance Debit Credit 67,420,000 67,420,000
GENERAL LEDGER
Utility Expense
Debit
Credit
Debit
Account Number: 81002 Balance Credit 30,000,000 30,000,000
PT Terus JAYA GENERAL LEDGER 31 Closing
Account: Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Date
31 Opening Balance 31 Adjusment 31 Closing
Date Dec
31 Opening Balance 31 Adjusment 31 Closing
Account:
Dec
Date Dec
a JM JM
45,350,000
Ref.
Ref. a JM JM
31 Opening Balance 31 Adjusment 31 Closing
Ref. a JM JM
Credit -
31 Opening Balance 31 Adjusment 31 Closing
Ref. a JM JM
Debit -
Debit
Credit
Account Number: 81003 Balance Credit 45,350,000 45,350,000
Account Number: 81004 Balance Credit -
GENERAL LEDGER Debit
-
Account Number: 81005 Balance Credit 5,837,672 5,837,672
5,837,672
Account Number: 82001 Balance Debit Credit 25,000,000 26,000,000
GENERAL LEDGER Debit
Credit
1,000,000 26,000,000
Account Number: 91002 Balance Debit Credit 66,839,100 74,963,081
GENERAL LEDGER
Company Income Tax Description
Debit
GENERAL LEDGER
Debit
a JM JM
GENERAL LEDGER Credit
Bank Charges Description
Account:
Debit
Late Fees Collected Description
Date
Ref.
Gain on Sales Plant Assets Description
Account:
30,000,000
Gain on Sales Marketable Equity Securities Description
Account:
Dec
JM
Debit
Credit
8,123,981 74,963,081
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PT RONGAN PHONE Memorial Journal (CLOSING ENTRY) December 2014
DATE
DOC. NO.
31-Dec-13
BM-13
DESCRIPTION
31-Dec-13
BM-14
BM-15
41000
5,398,165,000
Purchase Discount
51001
88,772,500.00
Sales Service
42100
736,100,000.00
Interest Revenue
81001
28,800,000.00
Devidend Revenue
81002
30,000,000.00
Gain on Sales Marketable Equity Securities
81003
45,350,000.00
Late Fees Collected
81005
5,837,672.00
BM-16
31005 31005
Income Summary
CREDIT
6,333,025,172.00 5,859,358,931.00
Sales discount
41001
36,525,000.00
Sales Returns
41002
50,000,000.00
Cost of sales
51000
4,582,869,800.00
Freigt Paid
51002
10,000,000.00
Wages & Salaries Expense (Sales)
61100
310,000,000.00
Bad Debts- expense
61200
15,249,550.00
Depreciation Expense - Vehicles
61300
64,250,000.00
Advertising Expense
61400
28,650,000.00
Rent Expense
61500
104,000,000.00
Wages & Salaries Expense (Administrat 62100
145,000,000.00
Electricity Expense
62200
4,422,500.00
Water & Telephone Expense
62300
46,700,000.00
Utility Expense
62400
67,420,000.00
Depreciation Expense - Equipment
62500
68,750,000.00
Supplies Expense
62600
32,840,000.00
Transportation Expense
62700
69,850,000.00
Defected Inventory
62800
2,983,000.00
Bank Charges
82001
26,000,000.00
Interest Expense
82002
118,886,000.00
Company Income Tax
91002
74,963,081.00
31005
Income Summary
Retained Earning 31-Dec-13
DEBIT
Sales
Income Summary 31-Dec-13
REF
Page :
31003 31003
Retained Earning
Devidend
473,666,241.00 473,666,241.00 80,000,000.00
31004
Total
80,000,000.00
12,746,050,344.00
12,746,050,344.00
REKAPITULASI : 41000 42100 51001 81001 81002 81003 81005 41001 41002 51000 61100 61200 61300 61400 61500 62100 62200 62300 62400 62500 62600 62700 62800 82001 82002 91002 31005 31003 31004
5,398,165,000 736,100,000.00 88,772,500.00 28,800,000.00
30,000,000.00 45,350,000.00 5,837,672.00 36,525,000.00 50,000,000.00 4,582,869,800.00 310,000,000.00 15,249,550.00 64,250,000.00 28,650,000.00 104,000,000.00 145,000,000.00 4,422,500.00 46,700,000.00 67,420,000.00 68,750,000.00 32,840,000.00 69,850,000.00 2,983,000.00 26,000,000.00 118,886,000.00 74,963,081.00 6,333,025,172.00 80,000,000.00
5,849,358,931.00
12,746,050,344.00
12,252,384,103.00
473,666,241.00 80,000,000.00
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