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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
CV RODA HIMA Trial Balance November,30, 2016 and Balance Sheet December, 31, 2015 No Account
Account Title
11101 11102 11103 11201 11202 11203 11301 11302 11401 11402 11403 11404 12101 12201 12301 12302 12401 12402 21101 21201 21202 21203 21204 21205 22001 31001 31002 32001 32002 33001 33002 41001 41002 41003 42001 51000 61001 61002 61003 61004 61005 62001 62002 62003 62004 62005 62006 62007 81001
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 Interest Bond Payable Premium Bond Payable Bond Payable Lilis's Capital Ina's Capital Lilis's Drawing Ina's Drawing Retained Earning Current Earnings Sales Sales discount Sales Returns Service Income Cost of sales 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 Interest Revenue
November 30, 2016 DEBIT
CREDIT
10,000,000 132,596,500 110,000,000 140,000,000
December 31, 2015 DEBIT 9,900,000 190,585,000 232,500,000
11,625,000
11,625,000
6,000,000 195,800,000 8,000,000 15,350,000 42,500,000
3,000,000 125,000,000 10,000,000 18,500,000 32,000,000
210,000,000 850,000,000 532,800,000
210,000,000 350,000,000 532,800,000 202,950,000
340,800,000
141,900,000 273,600,000
238,100,000 24,500,000 16,000,000 5,200,000
234,000,000 155,000,000 -
CREDIT
25,000,000 500,000,000 950,000,000 550,000,000 2,608,582,500
34,765,000 48,600,000 830,000,000 1,718,950,000 400,000,000 61,050,000 20,935,000 91,500,000 250,000,000 17,800,000 67,500,000 67,420,000 66,500,000 32,000,000 65,000,000 21,200,000
171,600,000 147,500,000 925,000 13,000,000 1,335,000
670,000,000 430,000,000
400,000,000
Trial Balance November,30, 2016 and Balance Sheet December, 31, 2015 No Account 81002 81003 81004 91001 91002 91003 91004 91005
Account Title Devidend Revenue Gain on Sales Marketable Equity Securities Late Fees Collected Bank Charges Interest Bond Expense Loss on Sales Plant Assets Other Expense Company Income Tax
November 30, 2016 DEBIT
CREDIT
December 31, 2015 DEBIT
CREDIT
36,500,000 6,000,000 27,000,000 25,000,000 18,000,000 30,791,000 6,025,657,500
6,025,657,500
1,987,885,000
1,987,885,000
BKK No. Tanggal
: :
1/CPV/XII/2016
02 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
PT GOES CYCLE
#Dua puluh tiga Juta Sembilan ratus ribu rupiah# Pelunasan utang kepada PT GOES CYCLE atas transaksi tanggal 29 Nopember 2016., termin 3/10, n/30 Utang Potongan
Direktur Utama,
Rp Rp
24,500,000.00 (600,000)
Rp
23,900,000.00
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia) ###
BKM No. Tanggal
: :
1/CRV/XII/2016
02 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Toko Giant Bicycles
# Dua puluh empat juta dua ratus ribu rupiah# Pelunasan Piutang Dagang atas penjualan kredit tertanggal 28 Nopember 2016. Termin 2/10, n/30 Piutang
Rp
25,000,000
Rp
Potongan
Rp
Direktur Utama,
(800,000)
24,200,000.00
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
No. Faktur Tanggal Termin
: 1/SI/XII/2016 : 04 Desember 2016 : 2/10, n/30
Kepada : Toko Rodalink Jl. Brigjen Sudiarto 124 Palebon Pedurungan
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing Polygon Folding Polygon Cleo
Jumlah 15 10 5 2
Satuan unit unit unit unit
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ardi
Mufida
(Ardi Kurniawan)
(Mufida Amalia)
Harga Satuan Rp 1,000,000.00 Rp 1,500,000.00 Rp 2,500,000.00 Rp 3,500,000.00 Total Penjualan Uang Muka PPN 10% Piutang Dagang
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000075
PT GOES CYCLE
Rp Rp Rp
Total Harga 15,000,000.00 15,000,000.00 12,500,000.00
Rp Rp Rp Rp Rp
7,000,000.00 49,500,000.00 (15,000,000.00) 4,950,000.00 39,450,000.00
Jl. Soekarno Hatta, Metro Trade Center, Bandung
No. Faktur Tanggal
: 12/PI/XII/2016 : 05 Desember 2016
Kepada : CV RODA HIMA Jl. Prof H. Soedarto Tembalang, Semarang
Termin
: 3/10, n/30
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing Polygon Folding Polygon Cleo
Jumlah 30 15 10 5
Satuan unit unit unit unit
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ulya
Fathur
(Ulya Nisa)
(Fathur Rohman)
Harga Satuan Rp
Total Harga 19,500,000.00
Rp Rp Rp Rp Rp Rp
15,000,000.00 19,000,000.00 14,000,000.00 67,500,000.00 500,000.00 6,750,000.00
PPN 10% Rp Piutang Dagang Rp
81,500,000.00
Rp Rp Rp Rp
650,000.00 1,000,000.00 1,900,000.00 2,800,000.00 Total Penjualan BiPIa Pengiriman PPnBM
6,750,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000012
Bukti Memorial
:
1/ME/XII/2016
Tanggal
:
06 Desember 2016
: Berdasarkan nota retur no. 014/RET/JE/XII/2016, mohon dikirim kembali barang dagangan yang dibeli dari PT GOES CYCLE pada tanggal 5 Desember 2016. Adapun perhitungan harga barang sbb 5 Phoenix Pro Racing 1,000,000 Rp 5,000,000 PPnBM Rp 500,000 PPN 10% Rp 500,000 TOTAL
Rp
6,000,000
Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
HAL JM
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKK No. Tanggal
: :
2/CPV/XII/2016
08 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Kantor Kas Negara
#Tujuh juta delapan ratus lima puluh ribu rupiah# Pembayaran Pajak Masa Nopember 2016, dengan rincian sbb:
PPN Keluaran
Rp Rp Rp
2,761,175 5,200,000 16,000,000
PPN Masukan
Rp
(15,350,000)
PPH berdasarkan PP No. 46 Tahun 2013 PPH Pasal 21
Rp
Direktur Utama,
8,611,175
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
No. Faktur Tanggal Termin
: 2/SI/XII/2016 : 10 Desember 2016 : 2/10, n/30
Kepada : Toko Giant Bicycles Jl. Tegal Sari RPIa 144 Semarang
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing
Jumlah 25 12 8 4
Polygon Folding Polygon Cleo
Satuan unit unit unit unit
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ardi
Mufida
(Ardi Kurniawan)
(Mufida Amalia)
Harga Satuan Rp 1,000,000.00 Rp 1,500,000.00 Rp 2,500,000.00 Rp 3,500,000.00 Total Penjualan
Total Harga Rp 25,000,000.00 Rp 18,000,000.00 Rp Rp Rp
Uang Muka Rp PPN 10% Rp Piutang Dagang Rp
20,000,000.00 14,000,000.00 77,000,000.00 (20,000,000.00) 7,700,000.00 64,700,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000076
BKK No.
:
3/CPV/XII/2016
Tanggal
:
11 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Toko Makmur JPIa
#Dua Juta delapan ratus empat puluh ribu rupiah# Pembelian Perlengkapan Kantor dengan rincian sebagai berikut: 3 Tinta Toner @Rp800.000 Kertas Kuarto A 4 70 gram 4 Rim @ Rp35.000 Kertas Folio F 4 70 gram 8 Rim @ Rp37.500
Direktur Utama,
Rp Rp Rp
2,400,000 140,000 300,000
Rp
2,840,000
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKM No.
:
2/CRV/XII/2016
Tanggal
:
11 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Toko Betrix Makro
# Lima belas juta seratus lima puluh ribu rupiah# Penerimaan piutang Dagang atas penjualan kredit tertanggal 20 Oktober 2016 dikenai denda 1% atas keterlambatan pelunasan Rp 38,000,000 Piutang Rp 380,000 Denda Keterlambatan
Rp
Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKM No.
:
3/CRV/XII/2016
Tanggal
:
12 Desember 2016
BUKTI KAS MASUK Diterima Dari
38,380,000
:
Toko Rodalink
Jumlah Diterima
:
Keterangan
:
#Tiga puluh delapan juta empat ratus enam puluh ribu rupiah# Pelunasan Piutang Dagang atas penjualan kredit tertanggal 4 Desember 2016. Termin 2/10, n/30 Piutang Potongan
Direktur Utama,
Rp Rp
39,450,000 -
Rp
39,450,000.00
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKK No. Tanggal
: :
4/CPV/XII/2016
12 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Direktur Utama,
Lilis (Lilis Chintya)
PT GOES CYCLE
#Sembilan puluh Satu Juta Tujuh ratus Enam puluh ribu rupiah# Pembayaran Utang atas transaksi tanggal 5 Desember 2016 Utang
Rp
Potongan
Rp
(1,875,000)
-
Rp
(1,875,000)
Direktur Akuntansi/ Keuangan,
Mufida (Mufida Amalia)
BKM No. Tanggal
: :
4/CRV/XII/2016
13 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Siska
# Tiga juta lima ratus ribu rupiah# Pelunasan Piutang karyawan dari Siska
Rp
Direktur Utama,
3,500,000
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
No. Faktur Tanggal Termin
: 3/SI/XII/2016 : 14 Desember 2016 : 2/10, n/30
Kepada : Toko Rodalink Jl. Brigjen Sudiarto 124 Palebon Pedurungan
FAKTUR PENJUALAN No. 1
Nama Barang United BMX Jumper
Jumlah 15
Satuan unit
Harga Satuan Rp 1,000,000.00
Rp
Total Harga 15,000,000.00
2 3 4
Phoenix Pro Racing Polygon Folding Polygon Cleo
8
unit
Rp
1,500,000.00
7 4
unit unit
Rp Rp
2,500,000.00 3,500,000.00 Total Penjualan Uang Muka PPN 10% Piutang Dagang
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ardi
Mufida
(Ardi Kurniawan)
(Mufida Amalia)
Rp Rp
12,000,000.00 17,500,000.00
Rp Rp Rp Rp Rp
14,000,000.00 58,500,000.00 (12,000,000.00) 5,850,000.00 52,350,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000075
PT GOES CYCLE Jl. Soekarno Hatta, Metro Trade Center, Bandung
Kepada : CV RODA HIMA
No. Faktur Tanggal
: 19/PI/XII/2016 : 16 Desember 2016
Termin
: 3/10, n/30
Jl. Prof H. Soedarto Tembalang, Semarang
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing Polygon Folding Polygon Cleo
Jumlah 40
Satuan unit
20 15 10
unit unit unit
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ulya
Fathur
(Ulya Nisa)
(Fathur Rohman)
Harga Satuan Total Harga 32,000,000.00 Rp 800,000.00 Rp 26,000,000.00 Rp 1,300,000.00 Rp 31,500,000.00 Rp 2,100,000.00 Rp 29,000,000.00 Rp 2,900,000.00 Rp Total Penjualan Rp 118,500,000.00 BiPIa Pengiriman Rp PPnBM Rp PPN 10% Rp Piutang Dagang
Rp
500,000.00 11,850,000.00 11,850,000.00 142,700,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000019
BKM No. Tanggal
: :
5/CRV/XII/2016
17 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Tuan Pandu
# Delapan Puluh Empat juta Empat puluh Ribu rupiah#
25 15 5 2
Penjualan Tunai dengan rincian sbb: United BMX Jumper Rp 1,200,000.00 Phoenix Pro Racing Rp 1,700,000.00 Polygon Folding Rp 2,700,000.00 Polygon Cleo Rp 3,700,000.00
Rp Rp
30,000,000 25,500,000
Rp Rp
13,500,000 7,400,000
Penjualan Bersih
Rp
76,400,000
PPN
Rp
7,640,000
Rp
84,040,000
Bonus 1 unit United BMX Jumper
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000077 Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
No. Faktur Tanggal Termin
: 4/SI/XII/2016 : 18 Desember 2016 : 2/10, n/30
Kepada : Toko Betrix Makro Jl. Menjangan Barat No 3, Semarang
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing Polygon Folding Polygon Cleo
Jumlah 15 10 6 3
Satuan unit unit unit unit
Harga Satuan Rp 1,200,000.00 Rp 1,800,000.00 Rp 2,700,000.00 Rp 3,700,000.00 Total Penjualan
Total Harga Rp 18,000,000.00 Rp 18,000,000.00 Rp 16,200,000.00 Rp Rp
11,100,000.00 63,300,000.00
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ardi
Mufida
(Ardi Kurniawan)
(Mufida Amalia)
Uang Muka Rp PPN 10% Rp Piutang Dagang Rp
(30,000,000.00) 6,330,000.00 39,630,000.00
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000078
BKM No. Tanggal
: :
6/CRV/XII/2016
18 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Toko Giant Bicycles
# Enam puluh Tiga juta Seratus Enam puluh ribu rupiah# Pelunasan Piutang Dagang atas penjualan Kredit tanggal 10 Desember tahun 2016. Jumlah Piutang Potongan
Direktur Utama,
Rp Rp
-
Rp
-
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
Bukti Memorial
:
2/ME/XII/2016
Tanggal
:
19 Desember 2016
-
: Berdasarkan nota retur no. 014/RET/JE/XII/2016, mohon diterima kembali barang dagangan yang dijual kepada Toko Betrix Makro pada tanggal 18 Desember 2016. Adapun perhitungan harga barang sbb 2 United BMX Jumper Rp1,200,000 Rp 2,400,000 PPN 10% TOTAL
Direktur Utama,
Rp
240,000
Rp
2,640,000
Direktur Akuntansi/ Keuangan,
Lilis
HAL JM
Mufida
(Lilis Chintya)
(Mufida Amalia)
No. Faktur Tanggal Termin
: 5/SI/XII/2016 : 24 Desember 2016 : 2/10, n/30
Kepada : Toko Rodalink Jl. Brigjen Soedarto No. 124, Palebon, Pedurungan
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing Polygon Folding Polygon Cleo
Jumlah 10 5 2 1
Satuan unit unit unit unit
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ardi
Mufida
(Ardi Kurniawan)
(Mufida Amalia)
Harga Satuan Rp 1,200,000.00 Rp 1,800,000.00 Rp 2,700,000.00 Rp 3,700,000.00 Total Penjualan Uang Muka
Total Harga Rp 12,000,000.00 Rp 9,000,000.00 Rp Rp Rp Rp
PPN 10% Rp Piutang Dagang Rp
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000078
5,400,000.00 3,700,000.00 30,100,000.00 (5,000,000.00) 3,010,000.00 28,110,000.00
BKK No. Tanggal
: :
5/CPV/XII/2016
25 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Karyawan
#Tujuh puluh dua juta lima ratus ribu rupiah# Pembayaran Gaji Karyawan Bulan Desember 2016 dengan rincian sebagai berikut: Gaji & upah Administrasi Umum
Rp Rp
PPH Pasal 21 yang dipungut
Rp
(7,500,000)
Rp
72,500,000
Gaji & Upah Pemasaran
60,000,000 20,000,000
Direktur Utama,
Direktur Akuntansi/ Keuangan,
(Lilis Chintya)
(Mufida Amalia)
Lilis
Mufida
Bukti Memorial
:
3/ME/XII/2016
Tanggal
:
25 Desember 2016
: Berdasarkan keputusan Pengadilan, Toko Pit Jengky dinyatakan pailit ( bangkrut), untuk itu piutang sebesar Rp15.000.000 dihapuskan dari daftar piutang dagang.
Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
HAL JM
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKK No. Tanggal
: :
6/CPV/XII/2016
26 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Kasir Kas Kecil
#Tiga juta lima ratus ribu rupiah# Pengisian Kembali Dana Kas Kecil bulan Desember 2016 dengan rincian: Pembelian Pulsa Listrik
Rp
900,000
Pembayaran Telepon dan Air Minum bulan Nopember
Rp Rp Rp
900,000 800,000 900,000
Rp
3,500,000
Pemasangan Iklan Semarang Metro Perjalanan Dinas Salesmen
Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKM No. Tanggal
: :
7/CRV/XII/2016
28 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
PT SETYA
# Tiga puluh juta enam ratus ribu rupiah# Penerimaan Deviden atas penyertaan saham PT SETYA sebesar Rp900 per lembar. Dipotong PPH pasal 23 dengan dengan tarip 15 %
Rp
Direktur Utama,
30,600,000
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKM No. Tanggal
: :
8/CRV/XII/2016
30 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
PT PIALANG RPIA
# Empat puluh dua juta delapan ratus tiga puluh dua ribu seratus dua puluh lima rupiah# Penjualan 350 lembar saham PT RITA dengan kurs 125% dan biaya penjualan 2%. Berdasarkan Pasal 1 PIat (2) Nomor 14 tahun 1997, besarnya PPH 0,1% atas nilai transaksi dan bersifat final
Rp
Direktur Utama,
42,832,125
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKM No. Tanggal
: :
9/CRV/XII/2016
30 Desember 2016
BUKTI KAS MASUK Diterima Dari
:
Jumlah Diterima
:
Keterangan
:
Eni
# Dua juta lima ratus ribu rupiah# Pelunasan Piutang karyawan dari Eni
Rp
Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKK No.
:
7/CPV/XII/2016
Tanggal
:
30 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
2,500,000
:
Selly
#Empat juta rupiah#
Jumlah DibPIar
:
Keterangan
:
#Empat juta rupiah# Pemberian pinjaman kepada karyawan Selly
Rp
Direktur Utama,
4,000,000
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
No. Faktur Tanggal Termin
: 6/SI/XII/2016 : 31 Desember 2016 : 2/10, n/30
Kepada : Toko Giant Bicycles Jl. Tegal Sari RPIa 144 Semarang
FAKTUR PENJUALAN No. 1 2 3 4
Nama Barang United BMX Jumper Phoenix Pro Racing Polygon Folding Polygon Cleo
Jumlah 11 10 7 4
Satuan unit unit unit unit
Direktur Pemasaran
Direktur Akuntansi/ Keuangan,
Ardi
Mufida
(Ardi Kurniawan)
Harga Satuan Rp 1,300,000.00 Rp 1,800,000.00 Rp 2,700,000.00 Rp 3,700,000.00 Total Penjualan Uang Muka PPN 10% Piutang Dagang
(Mufida Amalia)
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak No. 010.000-09.00000078
Rp Rp Rp Rp Rp Rp Rp Rp
Total Harga 14,300,000.00 18,000,000.00 18,900,000.00 14,800,000.00 66,000,000.00 (15,000,000.00) 6,600,000.00 57,600,000.00
BKK No. Tanggal
: :
8/CPV/XII/2016
31 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Siska
#Dua juta rupiah# Pemberian pinjaman kepada karyawan Siska
Rp
Direktur Utama,
2,000,000
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKK No.
:
9/CPV/XII/2016
Tanggal
:
31 Desember 2016
BUKTI KAS KELUAR DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Ina
#Dua juta rupiah# Pengambilan untuk keperluan pribadi
Rp
Direktur Utama,
2,000,000
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
Bukti Memorial
:
4/ME/XII/2016
Tanggal
:
31 Desember 2016
: Pada tahun 2016, Lilis Chintya selaku Pemilik CV RODA HIMA mengambil 5 unit United BMX Jumper @ Rp 880.000 untuk keperluan pribadinya
Direktur Utama,
Direktur Akuntansi/ Keuangan,
Lilis
Mufida
(Lilis Chintya)
(Mufida Amalia)
BKK No. Tanggal
BUKTI KAS KELUAR
HAL JM
: :
10/CPV/XII/2016
31 Desember 2016
DibPIarkan kepada
:
Jumlah DibPIar
:
Keterangan
:
Dealer Mobil Toyota Nasmoco Gombel
#Dua ratus dua puluh lima juta Rupiah# Kijang Innova tahun 2005 harga perolehen Rp168.000.000 sudah disusutkan Rp71.750.000 ditukar dengan mobil Kijang Innova tahun pembuatan 2015 Dalam pertukaran ini mobil lama dihargai Rp 75.000.000
Rp
Direktur Utama,
Lilis (Lilis Chintya)
225,000,000
Direktur Akuntansi/ Keuangan,
Mufida (Mufida Amalia)
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
v
100,000,000 (1,000,000) 99,000,000 (99,000) 98,901,000 v
v
43,750,000 HK (875,000) BJ 42,875,000 HJ (42,875) PAJAK 42,832,125 KAS
v
v
v
v
v
v
v
F. PENJELASAN ATAS AKUN-AKUN TERTENTU 1
Cash In Bank Merupakan saldo rekening perusahaan di bank BRI Cabang Semarang per 30 Nopember 2016.
2 Marketable Equity Securities Merupakan Investasi Saham pada PT RITA (Trading) dengan nilai nominal Rp100.000 . per lembar saham biasa. Pembelian dilakukan pada tanggal 15 Nopember 2016 sebanyak 1.000 lembar dengan kurs 110% 3
Accounts Receivable Merupakan saldo Piutang Dagang per 30 Nopember 2016, dengan rincian sebagai berikut: No
Nama Debitur
Penjualan
PPN 10%
Uang Muka
Tanggal
Toko Kota Mas
35,000,000
3,500,000
12,000,000
23,000,000
2/10; n/30
August 12, 2016
2
Toko Sukun Bicycle
20,000,000
2,000,000
5,000,000
15,000,000
2/10; n/30
September 29, 2016
3
Toko Mandala Benny
18,000,000
1,800,000
4,000,000
14,000,000
2/10; n/30
October 10, 2016
4
Toko Royal Cycle
12,000,000
1,200,000
2,000,000
10,000,000
2/10; n/30
November 15, 2016
5
Toko Giant Bicycles
40,000,000
4,000,000
15,000,000
25,000,000
2/10; n/30
November 28, 2016
6
Toko Betrix Makro
50,000,000
5,000,000
12,000,000
38,000,000
2/10; n/30
October 20, 2016
7
Toko Pit Jengky
25,000,000
2,500,000
10,000,000
15,000,000
2/10; n/30
April 20, 2016
8
Toko Rodalink Jumlah Piutang
4
Termin
Jumlah Piutang
1
140,000,000
Employee Receivable Merupakan saldo piutang kepada karyawan perusahaan per 30 nopember 2016, dengan rincian sbb:
5
1
Eni
2,500,000
2
Siska
3,500,000
Jumlah
6,000,000
Merchandise Inventory Merupakan saldo persediaan barang dagangan per 30 Nopember 2016, dengan rincian sebagai berikut: No.
Item
Kuantitas
Harga/ Unit
United BMX Jumper
60
Rp
715,000
Rp
42,900,000
b
Phoenix Pro Racing
40
Rp
1,100,000
Rp
44,000,000
c
Polygon Folding
30
Rp
2,090,000
Rp
62,700,000
d
Polygon Cleo
15
Rp
3,080,000
Rp
46,200,000
Rp
195,800,000
Jumlah
6
Jumlah
a
VAT - In Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2016.
7
Prepaid Rent Merupakan saldo sewa bangunan dengan rincian sebagai berikut: Prepaid Sewa januari - April 2016 Sewa Mei 2016 - April 2017
Exp 32,000,000
-
102,000,000
59,500,000 91,500,000
Rp
42,500,000 42,500,000
Rp
210,000,000
Rp 8
Prepaid 30/11/16
32,000,000
Investment Investasi Saham PT Setya 40.000 lembar @ Rp5.000 dibeli tahun 2015 Kurs 105% dan kepemilikan sebesar 10%.
9
Accounts Payable No
Nama Kreditur 1 PT Goes Cycle
Pembelian 20,000,000
Biaya Kirim 500,000
PPnBM 2,000,000
PPN 10%
Jumlah
2,000,000
11 VAT - Out Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2016. 12 Bond Payable Tanggal 1 April 2016 diterbitkan Obligasi 10% senilai Rp500.000.000 untuk memperoleh Tanah. Jangka waktu 5 tahun Dalam penerbitan tersebut harga kurs 105 % Bunga obligasi dibayar tiap tanggal 1 Oktober dan 1 April.
Tgl & Termin
24,500,000 3/10;n/30 Tgl 29/11/16
6 5
-
CV RODA HIMA
MENU
DAFTAR ASET TETAP TAHUN 2016
No
Jennis Aktiva tetap
Land 1 Land 2 Land
1 2 3 4
1 2 3 4
Vehicles Grand Marx Toyota Innova 2005 Toyota Rush Toyota Innova 2015 Equipment Komputer Furniture Mesin kantor Komputer
Tanggal Perolehan
Tanggal Penghentia n
27-Jan-09 1-Apr-16 Jumlah 1-Apr-13 1-Jul-13 1-Oct-14 31-Dec-16 Jumlah
0
tarif (%) 0% 0%
So.31.12.2015
25% 25% 25.0% 25.0%
Total
500,000,000 500,000,000
172,800,000 168,000,000 192,000,000 532,800,000
1-Apr-13 1-Jul-13 1-Oct-13 1-Oct-16 Jumlah
So.31.12.2016
350,000,000 350,000,000
12.50% 31-Dec-16 12.50% 12.50% 12.50%
Harga Perolehan Debit Kredit
-
350,000,000 500,000,000 850,000,000
Akumulasi Depresiasi Debit Kredit
NILAI BUKU TAHUN 2016
So.31.12.2016 -
-
-
-
-
59,400,000 52,500,000 30,000,000
71,750,000
21,600,000 19,250,000 24,000,000
81,000,000 54,000,000
168,000,000
172,800,000 192,000,000 300,000,000 664,800,000
141,900,000
71,750,000
64,850,000
72,600,000 45,000,000 54,000,000 171,600,000
-
26,400,000 18,000,000 24,000,000 5,700,000 74,100,000
135,000,000 99,000,000 63,000,000 78,000,000 5,700,000 245,700,000
313,500,000
71,750,000
138,950,000
380,700,000
168,000,000 300,000,000 300,000,000
So.31.12.2015
105,600,000 72,000,000 96,000,000 273,600,000
91,200,000 91,200,000
-
105,600,000 72,000,000 96,000,000 91,200,000 364,800,000
1,156,400,000
891,200,000
168,000,000
1,879,600,000
350,000,000 500,000,000 850,000,000 91,800,000 138,000,000 300,000,000 529,800,000 6,600,000 9,000,000 18,000,000 85,500,000 119,100,000 1,498,900,000
CV RODA HIMA DAFTAR ASET TETAP NOPEMBER TAHUN 2016
No
Jennis Aktiva tetap Land
Tanggal Perolehan
Tanggal Penghentia n
tarif (%)
So.31.12.2015
Harga Perolehan Debit Kredit
So.31.11.2016
So.31.10.2016
Akumulasi Depresiasi Debit Kredit
So.31.11.2016
NILAI BUKU TAHUN 2016
1,800,000 1,604,167 2,000,000 5,404,167 2,200,000 1,500,000 2,000,000 1,900,000 6,175,000
1 Land 2 Land Vehicles 1 Grand Marx 2 Toyota Innova 2005 3 Toyota Rush
1 2 3 4
Equipment Komputer Furniture Mesin kantor Komputer
27-Jan-09 1-Apr-16 Jumlah
0
0% 0%
350,000,000 350,000,000
1-Apr-13 1-Jul-13 1-Oct-13 Jumlah
12.50% 12.50% 12.50%
1-Apr-13 1-Jul-13 1-Oct-13 1-Oct-16 Jumlah
25% 25% 25.0% 25.0%
Total
172,800,000 168,000,000 192,000,000 532,800,000
500,000,000 500,000,000
-
-
350,000,000 500,000,000 850,000,000
-
-
172,800,000 168,000,000 192,000,000 532,800,000
77,400,000 70,000,000 50,000,000 197,400,000
81,600,000 72,000,000 96,000,000 249,600,000
91,200,000 91,200,000
-
81,600,000 72,000,000 96,000,000 91,200,000 340,800,000
1,132,400,000
591,200,000
-
1,723,600,000
-
350,000,000 500,000,000 850,000,000
-
-
-
-
1,800,000 1,750,000 2,000,000 5,550,000
93,600,000 96,250,000 140,000,000 329,850,000
94,600,000 60,000,000 74,000,000 1,900,000 230,500,000
-
2,200,000 1,500,000 2,000,000 1,900,000 7,600,000
79,200,000 71,750,000 52,000,000 202,950,000 96,800,000 61,500,000 76,000,000 3,800,000 238,100,000
427,900,000
-
13,150,000
441,050,000
1,282,550,000
1,800,000 1,750,000 2,000,000
(15,200,000) 10,500,000 20,000,000 87,400,000 102,700,000
61,050,000 66,500,000
CV RODA HIMA DAFTAR ASET TETAP DESEMBER TAHUN 2016
No
Jennis Aktiva tetap
Land 1 Land 2 Land
1 2 3 4
Vehicles Grand Marx Toyota Innova 2005 Toyota Rush Toyota Innova 2015
1 2 3 4
Equipment Komputer Furniture Mesin kantor Komputer
Tanggal Perolehan
Tanggal Penghentia n
27-Jan-09 1-Apr-16 Jumlah 1-Apr-13 1-Jul-13 1-Oct-14 31-Dec-16 Jumlah 1-Apr-13 1-Jul-13 1-Oct-13 1-Oct-16
0
tarif (%) 0% 0%
So.31.12.2015
500,000,000 500,000,000
172,800,000 168,000,000 192,000,000 532,800,000
25% 25% 25.0% 25.0%
So.31.12.2016
350,000,000 350,000,000
12.50% 31-Dec-16 12.50% 12.50% 12.50%
Harga Perolehan Debit Kredit
81,600,000 72,000,000 96,000,000 -
-
168,000,000 300,000,000 300,000,000
91,200,000
168,000,000
350,000,000 500,000,000 850,000,000
So.31.11.2016
Akumulasi Depresiasi Debit Kredit
NILAI BUKU TAHUN 2016
So.31.12.2016 -
-
-
172,800,000 192,000,000 300,000,000 664,800,000
79,200,000 71,750,000 52,000,000
71,750,000
202,950,000
71,750,000
81,600,000 72,000,000 96,000,000 91,200,000
96,800,000 61,500,000 76,000,000 3,800,000
-
-
1,800,000
81,000,000 54,000,000
2,000,000 3,800,000 2,200,000 1,500,000 2,000,000 1,900,000
135,000,000 99,000,000 63,000,000 78,000,000 5,700,000
350,000,000 500,000,000 850,000,000 91,800,000 138,000,000 300,000,000 529,800,000 (17,400,000) 9,000,000 18,000,000 85,500,000
Jumlah Total
249,600,000
91,200,000
-
340,800,000
238,100,000
-
7,600,000
245,700,000
95,100,000
1,132,400,000
891,200,000
168,000,000
1,855,600,000
441,050,000
71,750,000
11,400,000
380,700,000
1,474,900,000
21,600,000 21,000,000
172,800,000 168,000,000
24,000,000
192,000,000 81,600,000 72,000,000 96,000,000 91,200,000 -
20400000 18000000 24000000 22800000
CV RODA HIMA Sales Journal December 2016 DEBIT DATE
DOC. NO.
Customer's
CREDIT
CASH IN BANK
ACCOUNT RECEIVABLE
COST OF SALES
SALES
VAT - OUT
11102
11201
51000
41001
21202
Nama Dibuat oleh Direview oleh
Page : CREDIT MENU
INVENTORY 11301
Tanggan dan paraf
Rp
-
Rp
-
Rp
-
Rp
-
CV RODA HIMA Cash Receipt Journal December 2016 DEBIT DATE
DOC. NO.
ACCOUNT CREDITED
SALES DISCOUNT
CASH IN BANK
OTHER ACCT NO.
Account Title
AMOUNT
-
Dibuat oleh
Direview oleh
CV RODA HIMA Cash Receipt Journal December 2016
Page : CREDIT Account Receivable
Nama
ACCT NO.
OTHER AMOUNT
Tanggal dan paraf
CV RODA HIMA Purchase Journal December 2016 DEBIT DATE
DOC. NO.
VENDOR'S
MERCHANDISE INVENTORY
VALUE ADDED TAX IN
11301
11401
Dibuat oleh Direview oleh
DEBIT
CREDIT COST OF SALES
ACCOUNTS PAYABLE
51000
21101
Nama
Tanggal dan paraf
MENU
CV RODA HIMA Cash Payment Journal DATE
ACCOUNT DEBITED
Docoument Number
ACCOUNTS PAYABLE
December 2016 DEBIT OTHER Acc No
CREDIT OTHER CASH IN BANK
AMOUNT
Acc No
Acct Name
-
Nama Dibuat oleh Direview oleh
Tanggal dan paraf
CV RODA HIMA Cash Payment Journal Page : CREDIT OTHER AMOUNT
CV RODA HIMA Memorial Journal December 2016 DATE
DOC. NO.
ACCOUNT NAME AND DECSRIPTION
ACC NO.
Page : DEBIT
CREDIT
Nama Dibuat oleh Direview oleh
Tanggal dan paraf
MENU
CV RODA HIMA
ACCOUNT PAYABLE SUBSDIARY Dec-16 VENDOR'S NAME
VENDOR ACCOUNT
PT Goes Cycle DATE
DESCRIPTION
REF
DEBIT
NO. CREDIT
DEBIT
2-1100-01 BALANCE
CREDIT
VENDOR'S NAME
VENDOR ACCOUNT
PENGUJIAN KAS DATE Dec
DESC
1 Opening Balance 2 2 8 11 11 12 13 17 17 18 20 25 26 26 28 29
REF a BKK-1 BKM-1 BKK-2 BKK-3 BKM-2 BKK-4 BKM-3 BKK-5 BKM-4 BKM-5 BKK-6 BKK-7 BKK-8 BKM-6 BKM-7 BKM-8
DEBET
NO.
BALANCE
CREDIT -
19,440,000 4,100,000.00 2,500,000
49,000,000 123,120,000.00 33,080,000 12,000,000.00 196,196,000 101,520,000 97,200,000.00 41,500,000.00 3,150,000.00 110,000,000 12,750,000 26,136,000
2-1100-02
DEBET 132,596,500 132,596,500 152,036,500 147,936,500 145,436,500 194,436,500 71,316,500 104,396,500 92,396,500 288,592,500 390,112,500 292,912,500 251,412,500 248,262,500 358,262,500 371,012,500 397,148,500 397,148,500 397,148,500
CREDIT -
MENU
CV RODA HIMA
ACCOUNT RECEIVABLE SUBSDIARY Dec-16 CUSTOMER'S NAME: Toko Rodalink DATE
DESCRIPTION
CUSTOMER ACCOUNT REF
CUSTOMER'S NAME: Toko Giant Bicycles DATE
DESCRIPTION
DESCRIPTION
REF
DESCRIPTION
DEBIT
CREDIT
CUSTOMER ACCOUNT REF
CUSTOMER'S NAME: Toko Pit Jengky DATE
CREDIT
CUSTOMER ACCOUNT
CUSTOMER'S NAME: Toko Betrix Makro DATE
DEBIT
DEBIT
CREDIT
CUSTOMER ACCOUNT REF
DEBIT
CREDIT
NO.
1-1103-01 BALANCE
DEBIT
CREDIT
NO.
1-1103-02 BALANCE
DEBIT
CREDIT
NO.
1-1103-03 BALANCE
DEBIT
CREDIT
NO.
1-1103-04 BALANCE
DEBIT
CREDIT
CUSTOMER'S NAME: Toko Kota Mas DATE
DESCRIPTION
CUSTOMER ACCOUNT REF
CUSTOMER'S NAME: Toko Sukun Bicycle DATE
DESCRIPTION
DESCRIPTION
REF
DESCRIPTION
DEBIT
CREDIT
CUSTOMER ACCOUNT REF
CUSTOMER'S NAME: Toko Royal Cycle DATE
CREDIT
CUSTOMER ACCOUNT
CUSTOMER'S NAME: Toko Mandala Benny DATE
DEBIT
DEBIT
CREDIT
CUSTOMER ACCOUNT REF
DEBIT
CREDIT
NO.
1-1103-05 BALANCE
DEBIT
CREDIT
NO.
1-1103-06 BALANCE
DEBIT
CREDIT
NO.
1-1103-07 BALANCE
DEBIT
CREDIT
NO.
1-1103-08 BALANCE
DEBIT
CREDIT
MENU
cv roda hima INVENTORY CARD Dec-16 ITEM
:
United BMX Jumper IN
DATE
DOC. NO.
DESCRIPTION
UNIT
PRICE
OUT AMOUNT
UNIT
PRICE
BALAN AMOUNT
UNIT
cv roda hima INVENTORY CARD Dec-16 ITEM
:
Phoenix Pro Racing IN
DATE
DOC. NO.
DESCRIPTION
UNIT
PRICE
OUT AMOUNT
UNIT
PRICE
BALAN AMOUNT
UNIT
cv roda hima INVENTORY CARD Dec-16
ITEM
:
Polygon Folding IN
DATE
DOC. NO.
DESCRIPTION
UNIT
PRICE
OUT AMOUNT
UNIT
PRICE
BALAN AMOUNT
UNIT
cv roda hima INVENTORY CARD Dec-16
ITEM
:
Polygon Cleo IN
DATE
DOC. NO.
DESCRIPTION
UNIT
PRICE
OUT AMOUNT
UNIT
PRICE
BALAN AMOUNT
UNIT
MENU
BALANCE PRICE
AMOUNT
MENU
BALANCE PRICE
AMOUNT
MENU
BALANCE PRICE
### Rp - Rp
AMOUNT
-
Rp
-
MENU
BALANCE PRICE
AMOUNT
CV RODA HIMA RECAPITULATION JOURNAL SALES JOURNAL RECAPITULATION DEBIT CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
CASH RECEIPT JOURNAL RECAPITULATION DEBIT CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
PURCHASES JOURNAL RECAPITULATION DEBIT CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
CASH PAYMENT JOURNAL RECAPITULATION DEBIT CREDIT ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MEMORIAL JOURNAL RECAPITULATION
DEBIT ACCOUNT NO. AMOUNT
CREDIT ACCOUNT NO. AMOUNT
MENU
CV RODA HIMA GENERAL LEDGER Account: Date
11101
Description 31 31 31 31 31
11102
31 31 31 31 31
Date
11103
11201
Ref.
Credit
Debit
SJR CRJ CPJ PJR MJM
Debit -
Credit -
Debit -
Credit -
-
-
Account Number: 11103 Balance Credit -
Debit
-
Account Number: 11102 Balance Credit -
GENERAL LEDGER Debit
Credit -
GENERAL LEDGER
Account Receivable Ref.
-
-
CRJ CPJ SJR PJR MJM
Description 31 31 31 31 31
Debit
Marketable Equity Securities (MES)
31 31 31 31 31
Date
Ref.
Debit
GENERAL LEDGER
CRJ CPJ SJR PJR MJM
Description
Account:
-
11101 Balance
Credit
Cash In Bank Description
Account:
Debit
CRJ CPJ SJR PJR MJM
Account: Date
Ref.
Account Number:
GENERAL LEDGER
Petty Cash
-
Account Number: 11201 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER Account: Date
11202
Description 31 31 31 31 31
Account: Date
11203
11301
Debit
Ref.
Credit
Debit
CRJ CPJ SJR PJR
Debit -
Credit -
Debit -
Credit -
-
-
Account Number: 11301 Balance Credit -
Debit
-
Account Number: 11203 Balance Credit -
GENERAL LEDGER Debit
Account Number: 11202 Balance Credit -
GENERAL LEDGER
Office Supplies Ref.
-
-
PJR CRJ CPJ SJR MJM
Description 31 31 31 31
Ref.
Debit
GENERAL LEDGER
Merchandise Inventory
31 31 31 31 31
Date
Credit -
CRJ CPJ SJR PJR MJM
Description
Account:
Debit
Employee Receivable
31 31 31 31 31
Date
Ref. CRJ CPJ SJR PJR MJM
Description
Account:
GENERAL LEDGER
Allowances for Bad Debts
-
Account Number: 11302 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER 11302
31
Account: Date
11401
31 31 31 31 31
Date 31 31 31 31 31
Debit
Ref.
Credit
CRJ CPJ SJR PJR
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 11403 Balance Credit -
GENERAL LEDGER
-
Account Number: 11402 Balance Credit -
Debit
-
Account Number: 11401 Balance Credit -
GENERAL LEDGER
Prepaid Expense Ref.
Debit -
-
CRJ CPJ SJR PJR MJM
Description 31 31 31 31
Ref.
-
GENERAL LEDGER
Prepaid Rent
31 31 31 31 31
Date
Credit -
CRJ CPJ SJR PJR MJM
Description
Account:
Debit
Prepaid Income Taxes
Account:
11403
Ref.
-
GENERAL LEDGER
CRJ CPJ SJR PJR MJM
Description
Date
-
Value Added Taxes - In Description
Account:
11402
MJM
-
Account Number: 11404 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER 11404
31
MJM
Account: Date
12101
31 31 31 31 31
31 31 31 31 31
31 31 31 31 31
Date
Debit
Ref.
Credit
CRJ CPJ SJR PJR
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 12301 Balance Credit -
GENERAL LEDGER
-
Account Number: 12201 Balance Credit -
Debit
-
Account Number: 12101 Balance Credit -
GENERAL LEDGER
Accumulated Depreciation - Vehicles Ref.
Debit -
-
CRJ CPJ SJR PJR MJM
Description 31 31 31 31
Ref.
-
GENERAL LEDGER
Vehicles Description
Account:
-
CRJ CPJ SJR PJR MJM
Account:
12301
Credit
Land Description
Date
Debit
CRJ CPJ SJR PJR MJM
Account:
12201
Ref.
-
GENERAL LEDGER
Investment Description
Date
-
-
Account Number: 12302 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER 12302
31
MJM
Account: Date
12401
31 31 31 31 31
Date
12402
21101
Debit
Ref.
Credit
CRJ CPJ SJR PJR
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 21101 Balance Credit -
GENERAL LEDGER
-
Account Number: 12402 Balance Credit -
Debit
-
Account Number: 12401 Balance Credit -
GENERAL LEDGER
Telephone & water Payable Ref.
Debit -
-
PJR CRJ CPJ SJR MJM
Description 31 31 31 31
Ref.
-
GENERAL LEDGER
Account Payable
31 31 31 31 31
Date
-
CRJ CPJ SJR PJR MJM
Description
Account:
Credit
Accumulated Depreciation - Equipment
31 31 31 31 31
Date
Debit
CRJ CPJ SJR PJR MJM
Description
Account:
Ref.
-
GENERAL LEDGER
Equipment Description
Account:
-
-
Account Number: 21201 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER 21201
31
Account: Date
21202
31 31 31 31 31
Date
21204
Debit
Ref.
Credit
CRJ CPJ SJR
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 21204 Balance Credit -
GENERAL LEDGER
-
Account Number: 21203 Balance Credit -
Debit
-
Account Number: 21202 Balance Credit -
GENERAL LEDGER
Premium Bond Payable Ref.
Debit -
-
CRJ CPJ SJR PJR MJM
Description 31 31 31
Ref.
-
GENERAL LEDGER
Interest Bond Payable
31 31 31 31 31
Date
Credit -
CRJ CPJ SJR PJR MJM
Description
Account:
Debit
Income Tax Payable
31 31 31 31 31
Date
Ref.
-
GENERAL LEDGER
JNK JPK JPn JPB JM
Description
Account:
-
Value Added Taxes - Out Description
Account:
21203
MJM
-
Account Number: 21205 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER 21205
31 31
PJR MJM
Account: Date
22001
31 31 31 31 31
31 31 31 31 31
31 31 31 31 31
Date
Debit
Ref.
Credit
CRJ CPJ
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 31002 Balance Credit -
GENERAL LEDGER
-
Account Number: 31001 Balance Credit -
Debit
-
Account Number: 22001 Balance Credit -
GENERAL LEDGER
Lilis's Drawing Ref.
Debit -
-
JNK JPK JPn JPB JM
Description 31 31
Ref.
-
GENERAL LEDGER
Ina's Capital Description
Account:
-
CRJ CPJ SJR PJR MJM
Account:
31002
Credit
Lilis's Capital Description
Date
Debit
CRJ CPJ SJR PJR MJM
Account:
31001
Ref.
-
GENERAL LEDGER
Bond Payable Description
Date
-
-
Account Number: 32001 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER
32001
31 31 31
SJR PJR MJM
Account: Date
32002
31 31 31 31 31
Date
33001
33002
Ref.
Ref.
Debit
Credit
Ref. CRJ
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 33002 Balance Credit -
GENERAL LEDGER
-
Account Number: 33001 Balance Credit -
Debit
-
Account Number: 32002 Balance Credit -
GENERAL LEDGER
Sales Description
Debit -
-
CRJ CPJ SJR PJR MJM
Account:
-
GENERAL LEDGER
Current Earnings
31 31 31 31 31
31
-
CRJ CPJ SJR PJR MJM
Description
Date
Credit
Retained Earning
31 31 31 31 31
Date
Debit
CRJ CPJ SJR PJR MJM
Description
Account:
Ref.
-
GENERAL LEDGER
Ina's Drawing Description
Account:
-
-
Account Number: 41001 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER
41001
31 31 31 31
CPJ SJR PJR MJM
Account: Date
41002
31 31 31 31 31
31 31 31 31 31
Date
42001
Ref.
Ref.
Debit
Credit
Ref. CRJ
Debit -
Debit
Credit -
-
Debit
Credit -
Debit -
-
Account Number: 42001 Balance Credit -
GENERAL LEDGER
-
Account Number: 41003 Balance Credit -
Debit
-
Account Number: 41002 Balance Credit -
GENERAL LEDGER
Cost of sales Description
Debit -
-
CRJ CPJ SJR PJR MJM
Account:
-
GENERAL LEDGER
Service Income
31 31 31 31 31
31
-
CRJ CPJ SJR PJR MJM
Description
Date
Credit
Sales Returns Description
Account:
Debit
CRJ CPJ SJR PJR MJM
Account:
41003
Ref.
-
GENERAL LEDGER
Sales discount Description
Date
-
-
Account Number: 51000 Balance Credit -
-
CV RODA HIMA GENERAL LEDGER
51000
31 31 31 31
Account: Date
61001
31 31 31 31 31
Date
61003
Date
Debit
Credit -
Debit
31 31 31 31 31
Debit -
Credit -
-
Debit
Credit
Debit
-
Account Number: 61003 Balance Credit -
GENERAL LEDGER
-
Account Number: 61002 Balance Credit -
Debit
-
Account Number: 61001 Balance Credit -
GENERAL LEDGER
Debit
Advertising Expense Ref.
-
-
CRJ CPJ SJR PJR MJM
Description
Debit
Credit
Depreciation Expense - Vehicles Ref.
-
GENERAL LEDGER
CRJ CPJ SJR PJR MJM
Description
Account:
Ref.
-
GENERAL LEDGER
Bad Debts- expense
31 31 31 31 31
Date
Ref. CRJ CPJ SJR PJR MJM
Description
Account:
-
Wages & Salaries Expense (Sales) Description
Account:
61002
CPJ SJR PJR MJM
-
Account Number: 61004 Balance Credit
CV RODA HIMA GENERAL LEDGER
61004
31 31 31 31 31
CRJ CPJ SJR PJR MJM
Account: Date
61005
31 31 31 31 31
Date
62001
62002
Date
-
Ref.
Debit
CRJ CPJ SJR PJR MJM
31 31 31 31 31
Ref.
GENERAL LEDGER Debit -
Debit
Credit -
Debit
-
Credit
Debit
-
Account Number: 62002 Balance Credit -
GENERAL LEDGER
-
Account Number: 62001 Balance Credit -
Debit
-
Account Number: 61005 Balance Credit -
GENERAL LEDGER
Water & Telephone Expense Ref.
-
-
CRJ CPJ SJR PJR MJM
Description
-
Debit
Credit
Electricity Expense Description
Account:
Credit
Wages & Salaries Expense (Administrative)
31 31 31 31 31
Date
Debit
CRJ CPJ SJR PJR MJM
Description
Account:
Ref.
-
GENERAL LEDGER
Rent Expense Description
Account:
-
-
Account Number: 62003 Balance Credit
CV RODA HIMA GENERAL LEDGER
62003
31 31 31 31 31
Account: Date
62004
31 31 31 31 31
Date
62006
Date
Credit -
Ref.
31 31 31 31 31
Debit -
Debit
Credit -
-
GENERAL LEDGER Debit
Credit
-
Account Number: 62005 Balance Credit -
Debit
-
Account Number: 62004 Balance Credit -
GENERAL LEDGER
Transportation Expense Ref.
-
-
CRJ CPJ SJR PJR MJM
Description
Debit
Credit
Supplies Expense Ref.
-
GENERAL LEDGER
Debit
CRJ CPJ SJR PJR MJM
Description
Account:
Debit
Depreciation Expense - Equipment
31 31 31 31 31
Date
Ref.
-
GENERAL LEDGER
CRJ CPJ SJR PJR MJM
Description
Account:
-
Utility Expense Description
Account:
62005
CRJ CPJ SJR PJR MJM
-
Account Number: 62006 Balance Credit -
-
Account Number: 62007 Balance
CV RODA HIMA GENERAL LEDGER Date
62007
Description 31 31 31 31 31
Account: Date
81001
81002
81003
Date
Debit
Ref.
Credit
Debit
31 31 31 31 31
Debit
Debit
Credit
Debit -
GENERAL LEDGER Debit
Credit
-
Account Number: 81002 Balance Credit -
GENERAL LEDGER
-
Account Number: 81001 Balance Credit -
-
-
Late Fees Collected Ref.
-
-
CRJ CPJ SJR PJR MJM
Description
Debit
Credit
Credit -
GENERAL LEDGER
Gain on Sales Marketable Equity Securities Ref.
-
-
CRJ CPJ SJR PJR MJM
Description
Account:
Ref.
Debit
GENERAL LEDGER
Devidend Revenue
31 31 31 31 31
Date
-
CRJ CPJ SJR PJR MJM
Description
Account:
Credit
Interest Revenue
31 31 31 31 31
Date
Debit
CRJ CPJ SJR PJR MJM
Description
Account:
Ref.
-
Account Number: 81003 Balance Credit -
-
Account Number: 81004 Balance
CV RODA HIMA GENERAL LEDGER Date
81004
Description 31 31 31 31 31
91001
31 31 31 31 31
Date
91002
91003
Account:
Debit
Ref.
Credit
Debit
CRJ CPJ SJR PJR MJM
Other Expense
Debit -
Credit -
Debit -
Credit -
-
GENERAL LEDGER
-
Account Number: 91002 Balance Credit -
Debit
-
Account Number: 91001 Balance Credit -
GENERAL LEDGER
Debit
Credit -
GENERAL LEDGER
Loss on Sales Plant Assets Ref.
-
-
CRJ CPJ SJR PJR MJM
Description 31 31 31 31 31
Ref.
Debit
GENERAL LEDGER
Interest Bond Expense
31 31 31 31 31
Date
-
CRJ CPJ SJR PJR MJM
Description
Account:
Credit
Bank Charges Description
Account:
Debit
CRJ CPJ SJR PJR MJM
Account: Date
Ref.
-
Account Number: 91003 Balance Credit -
-
Account Number: 91004
CV RODA HIMA GENERAL LEDGER Date
91004
Description 31 31 31 31 31
Account: Date
91005
Debit
CRJ CPJ SJR PJR MJM
Ref. CRJ CPJ SJR PJR MJM
Balance
Credit -
Debit -
Debit
Credit -
Debit -
Credit -
GENERAL LEDGER
Company Income Tax Description
31 31 31 31 31
Ref.
-
Account Number: 91005 Balance Credit -
-
MENU
CV RODA HIMA TRIAL BALANCE December 31, 2016
ACCOUNT NO.
ACCOUNT NAME
DEBIT
CREDIT
Amount
-
-
-
MENU
BANK BRI CABANG SEMARANG REKENING KORAN GIRO Nomor Rekening Nama Periode No.
Date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
11/30/2016 12/3/2016 12/4/2016 12/8/2016 12/11/2016 12/11/2016 12/15/2016 12/17/2016 12/18/2016 12/19/2016 12/25/2016 12/26/2016 12/29/2016 12/30/2016 12/30/2016 12/31/2016 12/31/2016 12/31/2016 12/31/2016 Code : 4001 4002 4003 5002 5003
: : :
003-298-0515 CV RODA HIMA 01/12/2016 - 31/12/2016 Mutation
Code 5002 4001 5002 5002 4001 4001 4001 5002 4001 5002 5002 4001 5002 4001 5002 4001 5003 4003
Rp
Debit
Rp Rp
Rp
39,200,000
Rp Rp Rp
20,000,000 92,340,000 84,040,000
Rp
93,160,000
Rp
35,600,000
Rp
45,332,125
Rp
15,000,000
Rp
14,750,000
8,611,175 2,840,000
Rp 73,625,000 Rp 72,500,000 Rp 3,500,000 Rp
4,000,000
Rp 229,000,000 Rp
3,750,000
Setoran Tunai Transfer Jasa Giro Penarikan Biaya Administrasi
Balance
Credit
Rp 23,900,000
32,511,175 80340000
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
132,596,500 108,696,500 147,896,500 139,285,325 136,445,325 156,445,325 248,785,325 332,825,325 259,200,325 352,360,325 279,860,325 276,360,325 311,960,325 307,960,325 353,292,450 124,292,450 139,292,450 135,542,450 150,292,450
CV RODA HIMA AGING SCHEDULE December 31, 2016
No.
Nama Debitur
1-1103-01 1-1103-02 1-1103-03 1-1103-05 1-1103-06 1-1103-07 1-1103-08
Toko Rodalink Toko Giant Bicycles Toko Betrix Makro Toko Kota Mas Toko Sukun Bicycle Toko Mandala Benny Toko Royal Cycle Total Prosentase Kerugian Taksiran Kerugian
Jumlah Piutang Rp Rp Rp Rp Rp Rp Rp Rp
80,460,000 57,600,000 36,990,000 23,000,000 15,000,000 14,000,000 10,000,000 237,050,000
Belum Jatuh Tempo Rp Rp Rp
< 30 Hari
Menunggak 31 - 60 Hari
> 60 Hari
80,460,000 57,600,000 36,990,000
Rp Rp 175,050,000 Rp 0% Rp 12,100,000 Rp - Rp
Rp 10,000,000 10,000,000 Rp 5% 500,000 Rp
Rp Rp
23,000,000 15,000,000
14,000,000 Rp 15% 2,100,000 Rp
38,000,000 25% 9,500,000
14,000,000
No Peserta: ……. Nama Peserta: ………………………………………………………………………………………..
CV RODA HIMA Memorial Journal (ADJUSTMENT) December 2016
DATE
DOC. NO
ACCOUNT NAME AND DECSRIPTION
REF
Page :
DEBIT
CREDIT
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
-
-
-
-
-
MENU
37500000
-
CV RODA HIMA GENERAL LEDGER Account: Date
Description
Account: Date Dec
GENERAL LEDGER
Petty Cash Ref.
Debit
Ref.
Debit
Credit
11101 Balance
Debit
GENERAL LEDGER
Cash In Bank Description
Credit
Account Number:
Debit
Credit
Account Number: 11102 Balance Credit
31 31 31
Account: Date
Marketable Equity Securities (MES) Description
Ref.
Debit
GENERAL LEDGER Credit
Debit
Account Number: 11103 Balance Credit
Dec
Account: Date
GENERAL LEDGER
Account Receivable Description
Ref.
Debit
Credit
Debit
Account Number: 11201 Balance Credit
Dec
Account: Date
Account: Date
Allowances for Bad Debts Description
Ref.
Debit
Ref.
Credit
Debit
GENERAL LEDGER
Employee Receivable Description
GENERAL LEDGER
Debit
Credit
Debit
Account Number: 11202 Balance Credit
Account Number: 11203 Balance Credit
CV RODA HIMA GENERAL LEDGER
Account: Date
Account: Date
Account: Date
Account: Date
Merchandise Inventory Description
Account:
Debit
Description
Ref.
Debit
Value Added Taxes - In Description
Ref.
Debit
Prepaid Income Taxes Description
Ref.
Debit
Ref.
Prepaid Expense
Debit
Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Prepaid Rent Description
Credit
GENERAL LEDGER
Office Supplies
Account: Date
Ref.
GENERAL LEDGER
Debit
Credit
Debit
GENERAL LEDGER
Account Number: 11301 Balance Credit
Account Number: 11302 Balance Credit
Account Number: 11401 Balance Credit
Account Number: 11402 Balance Credit
Account Number: 11403 Balance Credit
Account Number:
CV RODA HIMA Account: Date
Prepaid Expense Description
Account: Date
Description
Account: Date
Description
Ref.
Ref.
Description
Ref.
Debit
Ref.
Debit
Ref.
Credit
Debit
Credit
Debit
Debit
Credit
Debit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER Debit
Credit
Credit
Account Number: 12101 Balance Credit
Account Number: 12201 Balance
GENERAL LEDGER
Equipment Description
Debit
GENERAL LEDGER
Accumulated Depreciation - Vehicles Description
Credit
11404 Balance
GENERAL LEDGER
Vehicles
Account: Date
Debit
Land
Account: Date
GENERAL LEDGER
Investment
Account: Date
Ref.
GENERAL LEDGER
Debit
Credit
Account Number: 12301 Balance Credit
Account Number: 12302 Balance Credit
Account Number: 12401 Balance Credit
CV RODA HIMA GENERAL LEDGER
Account: Date
Account: Date
Account: Date
Account: Date
Account: Date
Account:
Accumulated Depreciation - Equipment Description
Ref.
Debit
Ref.
Debit
Telephone & water Payable Description
Ref.
Debit
Value Added Taxes - Out Description
Ref.
Debit
Ref.
Debit
Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Income Tax Payable Description
Credit
GENERAL LEDGER
Account Payable Description
GENERAL LEDGER
Debit
Interest Bond Payable
Credit
Debit
GENERAL LEDGER
Account Number: 12402 Balance Credit
Account Number: 21101 Balance Credit
Account Number: 21201 Balance Credit
Account Number: 21202 Balance Credit
Account Number: 21203 Balance Credit
Account Number:
CV RODA HIMA Account: Date
Account: Date
GENERAL LEDGER
Interest Bond Payable Description
Description
Description
Account: Date
Debit
Ref.
Description
Ref.
Debit
Ref.
Debit
Ref.
GENERAL LEDGER Credit
Debit
Credit
Debit
Credit
Debit
GENERAL LEDGER Debit
Credit
Debit
GENERAL LEDGER
Lilis's Drawing Description
Debit
GENERAL LEDGER
Ina's Capital Description
Credit
Debit
Credit
21204 Balance
GENERAL LEDGER
Lilis's Capital
Account: Date
Ref.
Bond Payable
Account: Date
Debit
Premium Bond Payable
Account: Date
Ref.
GENERAL LEDGER
Debit
Credit
Account Number: 21205 Balance Credit
Account Number: 22001 Balance Credit
Account Number: 31001 Balance Credit
Account Number: 31002 Balance Credit
Account Number: 32001 Balance Credit
CV RODA HIMA GENERAL LEDGER
Account: Date
Account: Date
Account: Date
Description
Description
Description
Ref.
Ref.
Description
Ref.
Debit
Ref.
Debit
Ref.
Credit
Debit
Credit
Debit
GENERAL LEDGER Debit
Credit
Debit
GENERAL LEDGER Debit
Credit
Debit
GENERAL LEDGER
Sales Returns Description
Debit
GENERAL LEDGER
Sales discount Description
Credit
GENERAL LEDGER
Sales
Account: Date
Debit
Current Earnings
Account: Date
Ref.
Retained Earning
Account: Date
GENERAL LEDGER
Ina's Drawing
Debit
Credit
Account Number: 32002 Balance Credit
Account Number: 33001 Balance Credit
Account Number: 33002 Balance Credit
Account Number: 41001 Balance Credit
Account Number: 41002 Balance Credit
Account Number: 41003 Balance
CV RODA HIMA Date
Account: Date
Description
Account: Date
Account: Date
Account: Date
GENERAL LEDGER Debit
Description
Ref.
Debit
Ref.
Debit
Wages & Salaries Expense (Sales) Description
Ref.
Debit
Ref.
Debit
Depreciation Expense - Vehicles Description
Ref.
Credit
Debit
Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Bad Debts- expense Description
Debit
GENERAL LEDGER
Cost of sales Description
Credit
GENERAL LEDGER
Service Income
Account: Date
Ref.
Debit
Credit
Debit
GENERAL LEDGER Credit
Debit
Credit
Account Number: 42001 Balance Credit
Account Number: 51000 Balance Credit
Account Number: 61001 Balance Credit
Account Number: 61002 Balance Credit
Account Number: 61003 Balance Credit
CV RODA HIMA GENERAL LEDGER Account: Date
Description
Account: Date
Account: Date
Account: Date
Account: Date
Account: Date
GENERAL LEDGER
Advertising Expense Ref.
Debit
Ref.
Debit
Wages & Salaries Expense (Administrative) Description
Ref.
Debit
Ref.
Debit
Water & Telephone Expense Description
Ref.
Debit
Ref.
Debit
GENERAL LEDGER Credit
Debit
Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Utility Expense Description
Credit
GENERAL LEDGER
Electricity Expense Description
Debit
GENERAL LEDGER
Rent Expense Description
Credit
Debit
Credit
Debit
Account Number: 61004 Balance Credit
Account Number: 61005 Balance Credit
Account Number: 62001 Balance Credit
Account Number: 62002 Balance Credit
Account Number: 62003 Balance Credit
Account Number: 62004 Balance Credit
CV RODA HIMA GENERAL LEDGER
Account: Date
Account: Date
Account: Date
Account: Date
Account: Date
Depreciation Expense - Equipment Description
Ref.
Debit
Ref.
Debit
Transportation Expense Description
Ref.
Debit
Ref.
Debit
Ref.
Credit
Debit
GENERAL LEDGER Credit
Debit
Credit
Debit
GENERAL LEDGER
Devidend Revenue Description
Debit
GENERAL LEDGER
Interest Revenue Description
Credit
GENERAL LEDGER
Supplies Expense Description
GENERAL LEDGER
Debit
Credit
Debit
Account Number: 62005 Balance Credit
Account Number: 62006 Balance Credit
Account Number: 62007 Balance Credit
Account Number: 81001 Balance Credit
Account Number: 81002 Balance Credit
CV RODA HIMA GENERAL LEDGER Account: Date
Account: Date
Gain on Sales Marketable Equity Securities Description
Account: Date
Account: Date
Account: Date
Debit
Description
Ref.
Debit
Ref.
Debit
Interest Bond Expense Description
Ref.
Debit
Loss on Sales Plant Assets Description
Ref.
Debit
Ref.
Credit
Debit
Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER Credit
Debit
GENERAL LEDGER
Other Expense Description
Debit
GENERAL LEDGER
Bank Charges Description
Credit
GENERAL LEDGER
Late Fees Collected
Account: Date
Ref.
GENERAL LEDGER
Debit
Credit
Debit
Account Number: 81003 Balance Credit
Account Number: 81004 Balance Credit
Account Number: 91001 Balance Credit
Account Number: 91002 Balance Credit
Account Number: 91003 Balance Credit
Account Number: 91004 Balance Credit
CV RODA HIMA GENERAL LEDGER
Account: Date
Company Income Tax Description
Ref.
Debit
GENERAL LEDGER Credit
Debit
Account Number: 91005 Balance Credit
MENU
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
CV RODA HIMA Acc. No.
ACCOUNT NAME
11101 Petty Cash 11102 Cash In Bank 11103 Marketable Equity Securities (MES) 11201 Account Receivable 11202 Allowances for Bad Debts 11203 Employee Receivable 11301 Merchandise Inventory 11302 Office Supplies 11401 Value Added Taxes - In 11402 Prepaid Income Taxes 11403 Prepaid Rent 11404 Prepaid Expense 12101 Investment 12201 Land 12301 Vehicles 12302 Accumulated Depreciation - Vehicles 12401 Equipment 12402 Accumulated Depreciation - Equipment 21101 Account Payable 21201 Telephone & water Payable 21202 Value Added Taxes - Out 21203 Income Tax Payable 21204 Interest Bond Payable 21205 Premium Bond Payable 22001 Bond Payable 31001 Lilis's Capital 31002 Ina's Capital 32001 Lilis's Drawing 32002 Ina's Drawing 33001 Retained Earning Jumlah dipindahkan
Work Sheet december 2016
Trial Balance DEBIT CREDIT
Adjusting Journal Entries Adjusted Trial Balance DEBIT CREDIT DEBIT CREDIT
Income Summary DEBIT CREDIT
CV RODA HIMA Acc. No.
Work Sheet december 2016
Trial Balance DEBIT CREDIT
ACCOUNT NAME Jumlah Pindahan
41001 Sales 41002 Sales discount 41003 Sales Returns 42001 Service Income 51000 Cost of sales 61001 Wages & Salaries Expense (Sales) 61002 Bad Debts- expense 61003 Depreciation Expense - Vehicles 61004 Advertising Expense 61005 Rent Expense 62001 Wages & Salaries Expense (Administrative) 62002 Electricity Expense 62003 Water & Telephone Expense 62004 Utility Expense 62005 Depreciation Expense - Equipment 62006 Supplies Expense 62007 Transportation Expense 81001 Interest Revenue 81002 Devidend Revenue 81003 Gain on Sales Marketable Equity Securities 81004 Late Fees Collected 91001 Bank Charges 91002 Interest Bond Expense 91003 Loss on Sales Plant Assets 91004 Other Expense 91005 Company Income Tax
0
#N/A
Adjusting Journal Entries Adjusted Trial Balance DEBIT CREDIT DEBIT CREDIT
Income Summary DEBIT CREDIT
Balance Sheet DEBIT CREDIT
8500000 42500000
Balance Sheet DEBIT CREDIT
CV RODA HIMA INCOME STATEMENT For The Year Ended, December, 31, 2016 41001 #N/A 41002 #N/A
Rp
-
41003 #N/A
Rp
-
Net Sales
51000 #N/A
Rp
-
Rp
-
Gross Profit
Rp
-
Rp
-
Rp
-
42001 #N/A Operating Expense: Marketing Expense:
61001 #N/A
Rp
-
61002 #N/A
Rp
-
61003 #N/A
Rp
-
61004 #N/A
Rp
-
61005 #N/A
Rp
-
Amount
Rp
-
Rp
-
Administrative expense:
62001 #N/A
Rp
-
62002 #N/A
Rp
-
62003 #N/A
Rp
-
62004 #N/A
Rp
-
62005 #N/A
Rp
-
62006 #N/A
Rp
-
62007 #N/A
Rp
-
Amount Total Operating Expene Operating Income Other Income/(Net Income
81001 #N/A 81002 #N/A 81003 #N/A 81004 #N/A 91001 #N/A
Rp
-
91002 #N/A
Rp
-
91003 #N/A
Rp
-
91004 #N/A
Rp
-
Net Income/(Expense) Income Before Taxes
0 #N/A Income After Taxes
Rp
-
Rp
-
Rp
-
Rp
-
Rp
-
-
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CV RODA HIMA STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED 31 DECEMBER 2016 DESCRIPTION Balance at 31 December 2015
Lilis's Capital Rp
670,000,000.00
Ina's Capital Rp 430,000,000.00
Retained Earning Rp
400,000,000.00
Total Rp 1,500,000,000.00
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CV RODA HIMA BALANCE SHEET AS AT DECEMBER, 31, 2016 and 2015 ASSETS
2016
LIABILITIES & EQUITIES
2015
Current Assets
2016
Current Liabilities 9,900,000 Account Payable
11101 Petty Cash
190,585,000 Telephone & water Payable
11102 Cash In Bank
Value Added Taxes - Out
11103 Marketable Equity Securities (MES)
232,500,000 Income Tax Payable
11201 Account Receivable 11202 Allowances for Bad Debts 11203 Employee Receivable 11301 Merchandise Inventory
(11,625,000) Interest Bond Payable 3,000,000 Premium Bond Payable
Amount
125,000,000
11302 Office Supplies
10,000,000
11401 Value Added Taxes - In
18,500,000 Non Current Liabilities
11402 Prepaid Income Taxes 11403 Prepaid Rent
- Bond Payable 32,000,000
11404 Prepaid Expense
Amount
609,860,000 Equities
Lilis's Capital
Non Current Assets 12101 Investment
210,000,000 Ina's Capital
12201 Land
350,000,000 Retained Earning
12301 Vehicles
532,800,000
12302 Accumulated Depreciation - Vehicles 12401 Equipment
Amount
(141,900,000) 273,600,000
12402 Accumulated Depreciation - Equipment
Amount Total Assets
(171,600,000) 1,052,900,000 1,662,760,000 Total Liabilities & Equites
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-
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MA MENU
and 2015 2015
147,500,000
21101
925,000
21201
13,000,000
21202
1,335,000
21203
125,000,000
21204
120,600,000
21205
162,760,000
200,485,000 22001
670,000,000
31001
430,000,000
31002
400,000,000
33001
1,500,000,000
273,600,000
1,662,760,000
CV RODA HIMA CASH FLOW STATEMENTS For The Year Ended, December, 31, 2016 OPERATING ACTIVITIES
Net Cash flow from operating activities
-
Net cash flow used to Investing activities
-
INVESTING ACTIVITIES
FINANCING ACTIVITIES
Net cash flow Used to Investing activities
Increase/Decrease Cash & Equivalent Cash Cash & Equivalent Cash 31 desember 2015 Cash & Equivalent Cash 31 desember 2016
Operating Activities Used Indirect Method
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cv systech mandiri Memorial Journal (CLOSING ENTRY) December 2016
DATE
DOC. NO.
DESCRIPTION
REF
DEBIT
Page :
CREDIT
-
REKAPITULASI : 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 31001 31002 32001 32002 33001
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CV RODA HIMA CLOSING BALANCE December 31, 2016
ACCOUNT NO.
ACCOUNT NAME
11101
Petty Cash
11102
Cash In Bank
11103
Marketable Equity Securities (MES)
11201
Account Receivable
11202
Allowances for Bad Debts
11203
Employee Receivable
11301
Merchandise Inventory
11302
Office Supplies
11401
Value Added Taxes - In
11402
Prepaid Income Taxes
11403
Prepaid Rent
11404
Prepaid Expense
12101
Investment
12201
Land
12301
Vehicles
12302
Accumulated Depreciation - Vehicles
12401
Equipment
12402
Accumulated Depreciation - Equipment
21101
Account Payable
21201
Telephone & water Payable
21202
Value Added Taxes - Out
21203
Income Tax Payable
21204
Interest Bond Payable
21205
Premium Bond Payable
22001
Bond Payable
31001
Lilis's Capital
DEBIT
CREDIT
31002
Ina's Capital
33001
Retained Earning
-
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