pt edelweiss elektronik jurnal pembelian · pdf file8 bm12-1 account payable, city elektronik...
TRANSCRIPT
Credit
6 FCE3100 96.450.000Rp 9.645.000Rp 45.000Rp 106.140.000Rp
19 IE1607 75.260.000Rp 7.526.000Rp 45.000Rp 82.831.000Rp
23 AE-1457 108.615.000Rp 10.861.500Rp 50.000Rp 119.526.500Rp
280.325.000Rp 28.032.500Rp 140.000Rp 308.497.500Rp
Acc. No. Amount Acc. No. Amount
1-1500 280.325.000Rp 2-1200 308.497.500Rp
2-1700 28.032.500Rp
5-1200 140.000Rp
308.497.500Rp 308.497.500Rp
PPN Income
PT EDELWEISS ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015
RECAPITULATION
Debit Credit
DateInvoice
No.Description Ref
Debit
Merchandise
Inventory Account Payable Freigt Paid
PT City Elektronik
PT Indo Elektronik
PT Aneka Elektronik
Debit
3 F-12/01 84.870.000Rp 68.500.000Rp 77.100.000Rp 7.710.000Rp 60.000Rp
10 F-12/02 93.890.000Rp 76.255.923Rp 85.300.000Rp 8.530.000Rp 60.000Rp
24 F-12/03 97.350.000Rp 79.939.142Rp 88.500.000Rp 8.850.000Rp -Rp
27 F-12/04 169.720.000Rp 138.509.924Rp 154.200.000Rp 15.420.000Rp 100.000Rp
445.830.000Rp 363.204.989Rp 405.100.000Rp 40.510.000Rp 220.000Rp
Amount Acc. No. Amount
445.830.000Rp 1-1500 363.204.989Rp
363.204.989Rp 4-1100 405.100.000Rp
2-1600 40.510.000Rp
4-1200 220.000Rp
809.034.989Rp 809.034.989Rp
PT EDELWEISS ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015
DEBIT
Acc. No.
Sales of Merchandise PPN Outcome Freight Collected Date
Invoice
No.Description Ref
Dr.Cost of Goods Sold /
Cr.Merchandise
Inventory Account Receivable
Toko Duta Harapan
1-1300
Credit
5-1100
Toko Kharisma
Toko Modern Elektronik
Toko Cipta Electric
RECAPITULATION
CREDIT
8 BM12-1 Account Payable, City elektronik 2-1200 19.580.000,00
PPN Income 2-1700 1.780.000,00
Merchandise Inventory 1-1500 17.800.000,00
14 NKr12-1 Sales Return 4-1400 16.400.000,00
PPN Outcome 2-1600 1.640.000,00
Account Receivable, Tk Kharisma 1-1300 18.040.000,00
Merchandise Inventory 1-1500 14.684.844,00
Cost of Goods Sold 5-1100 14.684.844,00
52.304.844,00 52.304.844,00
Acc. No. Acc. No. Amount
2-1200 19.580.000,00 2-1700 1.780.000,00
4-1400 16.400.000,00 1-1500 17.800.000,00
2-1600 1.640.000,00 1-1300 18.040.000,00
1-1500 14.684.844,00 5-1100 14.684.844,00
TOTAL 52.304.844,00
PT EDELWEISS ELEKTRONIK
JURNAL UMUM
DESEMBER 2015
Credit
RECAPITULATION
Debit
Date Doc. No Description Ref Debit Credit
52.304.844,00
Amount
2 BKM12-1 Toko Modern Elektronik v 88.396.000Rp 1.804.000Rp 90.200.000Rp - -
15 BKM12-2 Toko Cipta Electric v 112.200.000Rp 112.200.000Rp
16 NK-01 Sales of merchandise 124.960.000Rp 4-1100 113.600.000Rp
Cost of goods sold 5-1100 104.472.909Rp
PPN outcome 2-1600 11.360.000Rp
Merchandise inventory 1-1500 104.472.909Rp
24 BKM12-3 Allowance for doubtful debt 3.500.000Rp 1-1400 3.500.000Rp
29 BKM12-4 Toko Duta Harapan v 86.658.000Rp 85.800.000Rp
Late fee collected 8-1300 858.000Rp
415.714.000Rp 1.804.000Rp 104.472.909Rp 288.200.000Rp 233.790.909Rp
Acc. No. Amount Acc. No. Amount
1-1100 415.714.000Rp 1-1300 288.200.000Rp
4-1300 1.804.000Rp 4-1100 113.600.000Rp
5-1100 104.472.909Rp 2-1600 11.360.000Rp
1-1500 104.472.909Rp
1-1400 3.500.000Rp
8-1300 858.000Rp
521.990.909Rp 521.990.909Rp
Description Ref
PT EDELWEISS ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015
DateInvoice
No.
Credit
Cash In Bank Sales Discount Account Receivable Acc. No Amount
Debit
Acc. No Amount
Debit Credit
Recapitulation
Acc. No. Amount Acc. No. Amount
1 BKK12-1 Accrued expense 2-1300 9.000.000Rp 9.000.000Rp
10 BKK12-2 PT Aneka Elektronik v 92.400.000Rp 92.400.000Rp
17 BKK12-3 Dividend payable 2-1800 4.800.000Rp 4.800.000Rp
20 BKK12-4 Credit card 2-1100 5.400.000Rp 5.400.000Rp
22 BKK12-5 Bank mandiri loan 2-2100 27.000.000Rp 29.700.000Rp
Interest expense 9-1100 2.700.000Rp
30 BKK12-6 Advertising expense 6-1100 775.000Rp 4.000.000Rp
Accrued expense 2-1300 1.000.000Rp
Accrued expense 2-1300 700.000Rp
Store supplies 1-1600 715.000Rp
Maintenance and repair expense 6-1500 810.000Rp
92.400.000Rp 52.900.000Rp 145.300.000Rp
Acc. No. Amount Acc. No. Amount
2-1200 92.400.000Rp 1-1100 145.300.000Rp
2-1300 10.700.000Rp
2-1800 4.800.000Rp
2-1100 5.400.000Rp
2-2100 27.000.000Rp
9-1100 2.700.000Rp
6-1100 775.000Rp
1-1600 715.000Rp
6-1500 810.000Rp
145.300.000Rp 145.300.000Rp
PT EDELWEISS ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
RECAPITULATION
Debit Credit
OtherDateInvoice
No.Description Ref
Debit Credit
Account Payable Other
Cash in Bank
KULKAS 1 PINTU
Dec 1 Saldo Awal 38 2.800.000 106.400.000
2015 3 F-12/01 Penjualan 10 2.800.000 28.000.000 28 2.800.000 78.400.000
6 FCE.3100 Pembelian 16 2.900.000 46.400.000 44 2.836.364 124.800.000
8 BM12-1 Retur Pembelian -3 2.900.000 (8.700.000) 41 2.831.707 116.100.000
10 F-12/02 Penjualan 11 2.831.707 31.148.780 30 2.831.707 84.951.220
14 NKr12-1 Retur Penjualan (2) 2.831.707 (5.663.415) 32 2.831.707 90.614.634
16 NK01 Penjualan Tunai 13 2.831.707 36.812.195 19 2.831.707 53.802.439
19 IE1607 Pembelian 9 2.850.000 25.650.000 28 2.837.587 79.452.439
23 AE-1457 Pembelian 14 2.910.000 40.740.000 - 42 2.861.725 120.192.439
24 F-12/03 Penjualan 9 2.861.725 25.755.523 33 2.861.725 94.436.916
27 F-12/04 Penjualan 20 2.861.725 57.234.495 13 2.861.725 37.202.422
KULKAS 2 PINTU
Dec 1 Saldo Awal 42 4.500.000 189.000.000
2015 3 F-12/01 Penjualan 9 4.500.000 40.500.000 33 4.500.000 148.500.000
6 FCE.3100 Pembelian 11 4.550.000 50.050.000 44 4.512.500 198.550.000
8 BM12-1 Retur Pembelian -2 4.550.000 (9.100.000) 42 4.510.714 189.450.000
10 F-12/02 Penjualan 10 4.510.714 45.107.143 32 4.510.714 144.342.857
14 NKr12-1 Retur Penjualan (2) 4.510.714 (9.021.429) 34 4.510.714 153.364.286
16 NK01 Penjualan Tunai 15 4.510.714 67.660.714 19 4.510.714 85.703.571
19 IE1607 Pembelian 11 4.510.000 49.610.000 30 4.510.452 135.313.571
23 AE-1457 Pembelian 15 4.525.000 67.875.000 45 4.515.302 203.188.571
24 F-12/03 Penjualan 12 4.515.302 54.183.619 33 4.515.302 149.004.952
27 F-12/04 Penjualan 18 4.515.302 81.275.429 15 4.515.302 67.729.524
SAM202
PT EDELWEISS ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
Date Invoice No. Description
IN OUT BALANCE
Quant
ityPrice Amount
Quant
ity
SAM191
Price AmountQuant
ityPrice Amount
BALANCE
Date Invoice No. Description
IN OUT
Price AmountQuant
ityPrice Amount
Quant
ityPrice Amount
Quant
ity
S001
Debit Credit
Des 1 Saldo awal √ 92.400.000Rp
2015 10 Pelunasan 92.400.000Rp -Rp
23 Pembelian 119.526.500Rp 119.526.500Rp
S002
Debit Credit
Des 1 Saldo awal √ 83.600.000Rp
2015 19 Pembelian 82.831.000Rp 166.431.000Rp
S003
Debit Credit
Des 1 Saldo awal √ 118.800.000Rp
2015 6 Pembelian 106.140.000Rp 224.940.000Rp
8 Retur Pembelian 19.580.000Rp 205.360.000Rp
Balance
PT EDELWEISS ELEKTRONIK
BUKU BESAR PEMBANTU UTANG
DESEMBER 2015
Aneka Elektronik
Date Description Ref Debit Credit
Indo Elektronik
Date Description Ref DebitBalance
City Elektronik
Date Description Ref Debit CreditBalance
Credit
C001
Debit Credit
Dec 1 Saldo awal √ 90.200.000Rp
2015 2 Pelunasan JKm-1 90.200.000Rp -Rp
24 Penjualan 97.350.000Rp 97.350.000Rp
C002
Debit Credit
Dec 1 Saldo awal √ 99.000.000Rp
2015 10 Penjualan 93.890.000Rp 192.890.000Rp
14 Retur Penjualan 18.040.000Rp 174.850.000Rp
C003
Debit Credit
Dec 1 Saldo awal √ 112.200.000Rp
2015 15 Pelunasan 112.200.000Rp -Rp
27 Penjualan 169.720.000Rp 169.720.000Rp
C004
Debit Credit
Dec 1 Saldo awal √ 85.800.000Rp
2015 3 Penjualan 84.870.000Rp 170.670.000Rp
29 Pelunasan 85.800.000Rp 84.870.000Rp
PT EDELWEISS ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
Toko Modern Elektronik
Balance
Toko Kharisma
Date Description Ref Debit CreditBalance
Date Description Ref Debit Credit
Toko Cipta Electric
Date Description Ref DebitBalance
Toko Duta Harapan
Date Description Ref Debit CreditBalance
Credit
No. Nama No. Faktur Tanggal Jumlah
1 Aneka Elektronik AE-1457 23-Des-15 119.526.500Rp
2 Indo Elektronik IE-1589 20-Nop-15 83.600.000Rp
3 Indo Elektronik IE-1607 19-Des-15 82.831.000Rp
4 City Elektronik FCE-3022 28-Nop-15 118.800.000Rp
5 City Elektronik FCE-3100 06-Des-15 86.560.000Rp
491.317.500Rp
No. Nama No. Faktur Tanggal Jumlah
1 Toko Modern Elektronik F-12/03 24/12/2015 97.350.000Rp
2 Toko Kharisma F-11/27 30/11/2015 99.000.000Rp
3 Toko Kharisma F-12/02 10/12/2015 75.850.000Rp
4 Toko Cipta Electric F-12/04 27/12/2015 169.720.000Rp
5 Toko Duta Harapan F-12/01 03/12/2015 84.870.000Rp
526.790.000Rp
PER 31 DESEMBER 2015
PT EDELWEISS ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
PT EDELWEISS ELEKTRONIK
DAFTAR SALDO PIUTANG
1-1100
Debit Credit
Dec 1 saldo awal √ 138.479.700Rp
2015 31 Penerimaan kas JKm-1 415.714.000Rp 554.193.700Rp
31 Pengeluaran kas JKk-1 145.300.000Rp 408.893.700Rp
1-1200
Debit Credit
Dec 1 saldo awal √ 5.000.000Rp
2015
1-1300
Debit Credit
Dec 1 saldo awal √ 387.200.000Rp
2015 14 Retur penjualan JU-1 18.040.000,00 369.160.000Rp
31 Penerimaan kas JKm-1 288.200.000Rp 80.960.000Rp
31 Penjualan JPj-1 445.830.000Rp 526.790.000Rp
1-1400
Debit Credit
Dec 1 saldo awal √ 3.150.000Rp
2015 31 Penerimaan kas JKm-1 3.500.000Rp 6.650.000Rp
1-1500
Debit Credit
Dec 1 saldo awal √ 295.400.000Rp
2015 8 Retur Pembelian JU-1 17.800.000,00 277.600.000Rp
14 Retur penjualan JU-1 14.684.844,00 292.284.844Rp
31 Penerimaan kas JKm-1 104.472.909Rp 187.811.935Rp
31 pembelian JPb-1 280.325.000Rp 468.136.935Rp
31 penjualan JPj-1 363.204.989Rp 104.931.946Rp
1-1600
Debit Credit
Dec 1 saldo awal √ 6.850.000Rp
2015 31 Pengeluaran Kas JPk-1 715.000Rp 7.565.000Rp
Petty Cash
Date Description Ref Debit CreditBalance
Balance
Allowance for Doubtful Debt
Date Description Ref Debit CreditBalance
Accounts Receivable
Date Description Ref Debit Credit
Balance
Store Supplies
PT EDELWEISS ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank
Date Description Ref Debit CreditBalance
Date Description Ref Debit CreditBalance
Merchandise Inventory
Date Description Ref Debit Credit
1-1700
Debit Credit
Dec 1 saldo awal √ 4.400.000Rp
2015
1-1800
Debit Credit
Dec 1 saldo awal √ 6.930.000Rp
2015
1-1900
Debit Credit
Dec 1 saldo awal √ 31.378.600Rp
2015
1-2100
Debit Credit
Dec 1 saldo awal √ 145.000.000Rp
2015
1-3100
Debit Credit
Dec 1 saldo awal √ 192.500.000Rp
2015
1-3200
Debit Credit
Dec 1 saldo awal √ 768.000.000Rp
2015
1-3300
Debit Credit
Dec 1 saldo awal √ 117.760.000Rp
2015
Prepaid Income Tax
Date Description Ref Debit CreditBalance
Balance
Land
Date Description Ref Debit CreditBalance
Stock Investment
Date Description
Balance
Prepaid Insurance
Date Description Ref Debit CreditBalance
Prepaid Rent
Date Description Ref Debit Credit
Balance
Building Accumulated Depr.
Date Description Ref Debit CreditBalance
Building At Cost
Date Description Ref Debit Credit
Ref Debit Credit
1-3400
Debit Credit
Dec 1 saldo awal √ 258.000.000Rp
2015
1-3500
Debit Credit
Dec 1 saldo awal √ 94.395.000Rp
2015
1-3600
Debit Credit
Dec 1 saldo awal √ 220.800.000Rp
2015
1-3700
Debit Credit
Dec 1 saldo awal √ 77.720.000Rp
2015
2-1100
Debit Credit
Dec 1 saldo awal √ 5.400.000Rp
2015 31 payment CPJ 5.400.000Rp -Rp
2-1200
Debit Credit
Dec 1 saldo awal √ 294.800.000Rp
2015 8 Retur Pembelian JU-1 19.580.000Rp 275.220.000Rp
31 Pengeluaran kas JKk-1 92.400.000Rp 182.820.000Rp
31 pembelian JPb-1 308.497.500Rp 491.317.500Rp
2-1300
Debit Credit
Dec 1 saldo awal √ 10.700.000Rp
2015 31 Pengeluaran kas JKk-1 10.700.000Rp -Rp
Vehicle At Cost
Date Description Ref Debit Credit
Equipment
Date Description Ref Debit Credit
Balance
Vehicle Accumulated Depr.
Date Description Ref Debit CreditBalance
Credit Card
Date Description Ref Debit Credit
Balance
Equipment Accumulated Depr.
Date Description Ref Debit CreditBalance
Accrued Expense
Date Description Ref Debit Credit
Balance
Account Payable
Date Description Ref Debit CreditBalance
Balance
2-1400
Debit Credit
Dec 1 saldo awal -Rp
2015
2-1500
Debit Credit
Dec 1 saldo awal √ 19.500.000Rp
2015
2-1600
Debit Credit
Dec 1 saldo awal -Rp
2015 31 Penerimaan kas JKm-1 11.360.000Rp 11.360.000Rp
31 penjualan JPj-1 40.510.000Rp 51.870.000Rp
14 Retur Penjualan JU-1 1.640.000Rp 50.230.000Rp
2-1700
Debit Credit
Dec 1 saldo awal -Rp
2015 31 Pembelian JPb-1 28.032.500Rp 28.032.500Rp
8 Retur Pembelian JU-1 1.780.000Rp 26.252.500Rp
2-1800
Debit Credit
Dec 1 saldo awal √ 4.800.000Rp
2015 31 Pengeluaran kas JKk-1 4.800.000Rp -Rp
2-2100
Debit Credit
Dec 1 saldo awal √ 270.000.000Rp
2015 31 Pengeluaran kas JKk-1 27.000.000Rp 243.000.000Rp
PPN Payable
Date Description Ref Debit Credit
Income Tax Payable
Date Description Ref Debit CreditBalance
PPN Income
Date Description Ref Debit Credit
Balance
PPN Outcome
Date Description Ref Debit CreditBalance
Bank Mandiri Loan
Date Description Ref Debit Credit
Balance
Dividend Payable
Date Description Ref Debit CreditBalance
Balance
3-1100
Debit Credit
Dec 1 saldo awal √ 1.000.000.000Rp
2015
3-1200
Debit Credit
Dec 1 saldo awal √ 265.058.800Rp
2015
3-1300
Debit Credit
Dec 1 saldo awal -Rp
2015
4-1100
Debit Credit
Dec 1 saldo awal -Rp
2015 1 saldo awal √ 1.770.000.000Rp
31 Penerimaan kas JKm-1 113.600.000Rp 1.883.600.000Rp
31 penjualan JPj-1 405.100.000Rp 2.288.700.000Rp
4-1200
Debit Credit
Dec 1 saldo awal -Rp
2015 31 penjualan JPj-1 220.000Rp 220.000Rp
4-1300
Debit Credit
Dec 1 saldo awal √ 8.700.000Rp
2015 31 Penerimaan kas JKm-1 1.804.000Rp 10.504.000Rp
4-1400
Debit Credit
Dec 1 saldo awal -Rp
2015 14 Retur penjualan JU-1 16.400.000Rp 16.400.000Rp
Date Description Ref Debit CreditBalance
Sales Return
Balance
Retained Earnings
Date Description Ref Debit Credit
Common Stock
Date Description Ref Debit CreditBalance
Balance
Sales of Merchandise
Date Description Ref Debit CreditBalance
Income Summary
Date Description Ref Debit Credit
Balance
Sales Discount
Date Description Ref Debit CreditBalance
Freight Collected
Date Description Ref Debit Credit
5-1100
Debit Credit
Dec 1 saldo awal √ 1.239.000.000Rp
2015 14 Retur Penjualan JU-1 14.684.844Rp 1.224.315.156Rp
31 Penerimaan kas JKm-1 104.472.909Rp 1.328.788.065Rp
31 penjualan JPj-1 363.204.989Rp 1.691.993.054Rp
5-1200
Debit Credit
Dec 1 saldo awal √ 6.675.500Rp
2015 31 pembelian JPb-1 140.000Rp 6.815.500Rp
6-1100
Debit Credit
Dec 1 saldo awal √ 9.350.000Rp
2015 31 Pengeluaran Kas JPk-1 775.000Rp 10.125.000Rp
6-1200
Debit Credit
Dec 1 saldo awal √ 16.500.000Rp
2015
6-1300
Debit Credit
Dec 1 saldo awal √ 4.400.000Rp
2015
6-1400
Debit Credit
Dec 1 saldo awal √ 6.700.000Rp
2015
6-1500
Debit Credit
Dec 1 saldo awal √ 6.300.000Rp
2015 31 Pengeluaran Kas JPk-1 810.000Rp 7.110.000Rp
Balance
Freight Paid
Date Description Ref Debit CreditBalance
Cost of Goods Sold
Date Description Ref Debit Credit
Balance
Telephone, Water, and Electricity Expenses
Date Description Ref Debit CreditBalance
Advertising Expenses
Date Description Ref Debit Credit
Balance
Store Supplies Expenses
Date Description Ref Debit CreditBalance
Rent Expenses
Date Description Ref Debit Credit
Balance
Maintenance and Repair Expenses
Date Description Ref Debit Credit
6-1600
Debit Credit
Dec 1 saldo awal -Rp
2015
6-1700
Debit Credit
Dec 1 saldo awal √ 78.705.000Rp
2015
6-1800
Debit Credit
Dec 1 saldo awal √ 1.890.000Rp
2015
6-1900
Debit Credit
Dec 1 saldo awal √ 99.000.000Rp
2015
8-1100
Debit Credit
Dec 1 saldo awal √ 5.000.000Rp
2015
8-1200
Debit Credit
Dec 1 saldo awal √ 5.800.000Rp
2015
8-1300
Debit Credit
Dec 1 saldo awal -Rp
2015 31 Penerimaan kas JKm-1 858.000Rp 858.000Rp
Bad Debt Expenses
Date Description Ref Debit CreditBalance
Balance
Insurance Expenses
Date Description Ref Debit CreditBalance
Depreciation Expenses
Date Description Ref Debit Credit
Balance
Interest Income
Date Description Ref Debit CreditBalance
Wages & Salaries Expenses
Date Description Ref Debit Credit
Balance
Late Fees Collected
Date Description Ref Debit CreditBalance
Dividen Income
Date Description Ref Debit Credit
9-1100
Debit Credit
Dec 1 saldo awal √ 2.700.000Rp
2015 31 Pengeluaran kas JKk-1 2.700.000Rp 5.400.000Rp
9-1200
Debit Credit
Dec 1 saldo awal √ 3.400.000Rp
2015
9-1300
Debit Credit
Dec 1 saldo awal -Rp
2015
9-1400
Debit Credit
9-1500
Debit Credit
Dec 1 saldo awal √ 825.000Rp
2015
9-1600
Debit Credit
Balance
Bank Service Charge
Date Description Ref Debit CreditBalance
Interest Expenses
Date Description Ref Debit Credit
Balance
Gain/Loss Sales Vehicle
Date Description Ref Debit CreditBalance
Income Tax Expenses
Date Description Ref Debit Credit
Balance
Late Fee Expenses
Date Description Ref Debit CreditBalance
Miscellalneous Expenses
Date Description Ref Debit Credit
No. Account Name Account Debit Credit
1-1100 Cash in Bank 408.893.700Rp
1-1200 Petty Cash 5.000.000Rp
1-1300 Accounts Receivable 526.790.000Rp
1-1400 Allowance for Doubtful Debt 6.650.000Rp
1-1500 Merchandise Inventory 104.931.946Rp
1-1600 Store Supplies 7.565.000Rp
1-1700 Prepaid Rent 4.400.000Rp
1-1800 Prepaid Insurance 6.930.000Rp
1-1900 Prepaid Income Tax 31.378.600Rp
1-2100 Stock Invesment 145.000.000Rp
1-3100 Land 192.500.000Rp
1-3200 Building at Cost 768.000.000Rp
1-3300 Building Accumulated Depr. 117.760.000Rp
1-3400 Vehicle at cost 258.000.000Rp
1-3500 Vehicle Accumulated Depr. 94.395.000Rp
1-3600 Equipment 220.800.000Rp
1-3700 Equipment Accumulated Depr. 77.720.000Rp
2-1100 Credit Card
2-1200 Accounts Payable 491.317.500Rp
2-1300 Accrued Expense
2-1400 Income Tax Payable
2-1500 PPN Payable 19.500.000Rp
2-1600 PPN Outcome 50.230.000Rp
2-1700 PPN Income 26.252.500Rp
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan 243.000.000Rp
3-1100 Common Stock 1.000.000.000Rp
3-1200 Retained Earning 265.058.800Rp
3-1300 Income Summary
4-1100 Sales of Merchandise 2.288.700.000Rp
4-1200 Freight Collected 220.000Rp
4-1300 Sales Discount 10.504.000Rp
4-1400 Sales Return 16.400.000Rp
5-1100 Cost of Goods Sold 1.691.993.054Rp
5-1200 Freight Paid 6.815.500Rp
6-1100 Advertising Expenses 10.125.000Rp
6-1200 Telepon, Water and Electricity Expense 16.500.000Rp
6-1300 Rent Expense 4.400.000Rp
6-1400 StoreSupplies Expense 6.700.000Rp
6-1500 Maintenance and Repair Expense 7.110.000Rp
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses 78.705.000Rp
6-1800 Insurance Expense 1.890.000Rp
6-1900 Wages & Salaries Expense 99.000.000Rp
8-1100 Interest Income 5.000.000Rp
8-1200 Deviden Income 5.800.000Rp
8-1300 Late Fees Collected 858.000Rp
9-1100 Interest Expense 5.400.000Rp
9-1200 Bank Service Charge 3.400.000Rp
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense 825.000Rp
9-1600 Late Fee Expense
4.666.209.300Rp 4.666.209.300Rp
PT EDELWEISS ELEKTRONIK
NERACA SALDO SEBELUM PENYESUAIAN
31 DESEMBER 2015
Date Doc. No Ref Debit Credit
31 BM12-2 Bank Service Charge 9-1200 105.000Rp
Cash in Bank 1-1100 405.000Rp
Interest Income 8-1100 510.000Rp
31 BM12-3 Wages & Salaries Expenses 6-1900 9.000.000Rp
6-1200 1.700.000Rp
Accrued Expenses 2-1300 10.700.000Rp
31 BM12-4 Insurance Expenses 6-1800 315.000Rp
Rent Expenses 6-1300 400.000Rp
Store Supplies Expenses 6-1400 2.395.000Rp
Bad Debt Expenses 6-1600 9.153.700Rp
Prepaid Insurance 1-1800 315.000Rp
Prepaid Rent 1-1700 400.000Rp
Store Supplies 1-1600 2.395.000Rp
Allowance for Doubtful Debt 1-1400 9.153.700Rp
31 BM12-5 Depreciation Expenses 6-1700 7.155.000Rp
Building Accummulated Depr. 1-3300 2.560.000Rp
Vehicle Accummulated Depr. 1-3500 3.255.000Rp
Equipment Accummulated Depr. 1-3700 1.340.000Rp
31 BM12-6 PPN Outcome 2-1600 50.230.000Rp
PPN Income 2-1700 26.252.500Rp
PPN Payable 2-1500 23.977.500Rp
Income Tax Expense 9-1300 67.575.681Rp
Prepaid Income Tax 1-1900 31.378.600Rp
Income Tax Payable 2-1400 36.197.081Rp
148.434.381Rp 148.434.381Rp
PT EDELWEISS ELEKTRONIK
JURNAL PENYESUAIAN
31 DESEMBER 2015
Description
Telepon, Water, and Electricity Expense
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 408.893.700 - 405.000 409.298.700 409.298.700
1-1200 Petty Cash 5.000.000 - 5.000.000 5.000.000
1-1300 Accounts Receivable 526.790.000 - 526.790.000 526.790.000
1-1400 Allowance for Doubtful Debt - 6.650.000 9.153.700 15.803.700 - 15.803.700
1-1500 Merchandise Inventory 104.931.946 - 104.931.946 - 104.931.946 -
1-1600 Store Supplies 7.565.000 - 2.395.000 5.170.000 5.170.000 -
1-1700 Prepaid Rent 4.400.000 - 400.000 4.000.000 4.000.000 -
1-1800 Prepaid Insurance 6.930.000 - 315.000 6.615.000 6.615.000 -
1-1900 Prepaid Income Tax 31.378.600 - 31.378.600 - - -
1-2100 Stock Invesment 145.000.000 - 145.000.000 - 145.000.000 -
1-3100 Land 192.500.000 - 192.500.000 - 192.500.000 -
1-3200 Building at Cost 768.000.000 - 768.000.000 - 768.000.000 -
1-3300 Building Accumulated Depr. - 117.760.000 2.560.000 120.320.000 - 120.320.000
1-3400 Vehicle at cost 258.000.000 - 258.000.000 - 258.000.000 -
1-3500 Vehicle Accumulated Depr. - 94.395.000 3.255.000 97.650.000 - 97.650.000
1-3600 Equipment 220.800.000 - 220.800.000 - 220.800.000 -
1-3700 Equipment Accumulated Depr. - 77.720.000 1.340.000 79.060.000 - 79.060.000
2-1100 Credit Card - - - - - -
2-1200 Accounts Payable - 491.317.500 - 491.317.500 - 491.317.500
2-1300 Accrued Expense - - 10.700.000 10.700.000 - 10.700.000
2-1400 Income Tax Payable - - 36.197.081 36.197.081 - 36.197.081
2-1500 PPN Payable - 19.500.000 23.977.500 43.477.500 - 43.477.500
2-1600 PPN Outcome - 50.230.000 50.230.000 - - -
2-1700 PPN Income 26.252.500 - 26.252.500 - - -
2-1800 Dividen Payable - - - - - -
2-2100 Bank Mandiri Loan - 243.000.000 - 243.000.000 - 243.000.000
3-1100 Common Stock - 1.000.000.000 - 1.000.000.000 - 1.000.000.000
3-1200 Retained Earning - 265.058.800 - 265.058.800 - 265.058.800
3-1300 Income Summary - - - - - -
4-1100 Sales of Merchandise - 2.288.700.000 - 2.288.700.000 - 2.288.700.000
4-1200 Freight Collected - 220.000 - 220.000 - 220.000
4-1300 Sales Discount 10.504.000 - 10.504.000 - 10.504.000 -
Adjustments Adjusted Trial Balance Income Statement
PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
BalanceAcc.
NoAccount Name
Unadjusted Trial Balance
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Adjustments Adjusted Trial Balance Income Statement
PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
BalanceAcc.
NoAccount Name
Unadjusted Trial Balance
4-1400 Sales Return 16.400.000 - 16.400.000 - 16.400.000 -
5-1100 Cost of Goods Sold 1.691.993.054 - 1.691.993.054 - 1.691.993.054 -
5-1200 Freight Paid 6.815.500 - 6.815.500 - 6.815.500 -
6-1100 Advertising Expenses 10.125.000 - 10.125.000 - 10.125.000 -
6-1200 Telepon, Water and Electricity Expense 16.500.000 - 1.700.000 18.200.000 18.200.000 -
6-1300 Rent Expense 4.400.000 - 400.000 4.800.000 4.800.000 -
6-1400 StoreSupplies Expense 6.700.000 - 2.395.000 9.095.000 9.095.000 -
6-1500 Maintenance and Repair Expense 7.110.000 - 7.110.000 - 7.110.000 -
6-1600 Bad Debt Expense - - 9.153.700 9.153.700 9.153.700 -
6-1700 Depreciation Expenses 78.705.000 - 7.155.000 85.860.000 85.860.000 -
6-1800 Insurance Expense 1.890.000 - 315.000 2.205.000 2.205.000 -
6-1900 Wages & Salaries Expense 99.000.000 - 9.000.000 108.000.000 108.000.000 -
8-1100 Interest Income - 5.000.000 510.000 5.510.000 - 5.510.000
8-1200 Deviden Income - 5.800.000 - 5.800.000 - 5.800.000
8-1300 Late Fees Collected - 858.000 - 858.000 - 858.000
9-1100 Interest Expense 5.400.000 - 5.400.000 - 5.400.000 -
9-1200 Bank Service Charge 3.400.000 - 105.000 3.505.000 3.505.000 -
9-1300 Income Tax Expense - - 67.575.681 67.575.681 67.575.681 -
9-1400 Gain/loss Sales Vehicle - - - - - -
9-1500 Miscellaneous Expense 825.000 - 825.000 - 825.000 -
9-1600 Late Fee Expense - - - - - -
4.666.209.300 4.666.209.300 148.434.381 148.434.381 4.703.672.581 4.703.672.581 2.057.566.935 2.301.088.000 2.646.105.646 2.402.584.581
Net profit after tax 243.521.065 243.521.065
243.521.065 243.521.065 2.646.105.646 2.646.105.646
4 Sales of Merchandise 2.288.700.000Rp
Freight Collected 220.000Rp
Sales Discount (10.504.000)Rp
Sales Return (16.400.000)Rp
Net Sales 2.262.016.000Rp
5 Cost of Goods Sold 1.691.993.054Rp
Freight Paid 6.815.500Rp
Cost of Goods Sold 1.698.808.554Rp
Gross Profit 563.207.446Rp
6 Advertising Expenses 10.125.000Rp
Telepon, Water and Electricity Expense -Rp
Rent Expense -Rp
StoreSupplies Expense -Rp
Maintenance and Repair Expense 7.110.000Rp
Bad Debt Expense -Rp
Depreciation Expenses -Rp
Insurance Expense -Rp
Wages & Salaries Expense -Rp
Total Operating Expenses 17.235.000Rp
Operating Profit 545.972.446Rp
8 Interest Income -Rp
Deviden Income 5.800.000Rp
Late Fees Collected 858.000Rp
Total Other Income 6.658.000Rp
9 Interest Expense 5.400.000Rp
Bank Service Charge -Rp
Miscellaneous Expense 825.000Rp
Total other expenses (6.225.000)Rp
Net Profit Before Tax 546.405.446Rp
Laba komersil 546.405.446Rp
Koreksi Fiskal:
+ Bad Debt Expense -Rp
- Interest Income -Rp
- Gain/Loss Sales of Vehicle -Rp
- Dividend Income (5.800.000)Rp
Total Koreksi Fiskal (5.800.000)Rp
Penghasilan Kena Pajak 540.605.446Rp
Income Tax Expense = 25% x (50% x Rp 308.940.446,-) 67.575.681Rp
Net Income After Tax 478.829.765Rp
PT EDELWEISS ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Retained earning, 1 Desember 2015 265.058.800,00Rp
Perubahan laba ditahan karena:
+ Income summary (Net income after tax) 478.829.765,25Rp
- Dividend -Rp
Perubahan laba ditahan 478.829.765,25Rp
Retained earning, 31 Desember 2015 743.888.565,25Rp
PT EDELWEISS ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015
ASSET LIABILITIES & EQUITY
Current Assets: Current Liabilities:
Cash in Bank 409.298.700Rp Accounts Payable 491.317.500Rp
Petty Cash 5.000.000Rp Accrued Expense 10.700.000Rp
Accounts Receivable 526.790.000Rp Income Tax Payable 36.197.081Rp
Allowance for Doubtful Debt (15.803.700)Rp PPN Payable 43.477.500Rp
Merchandise Inventory 104.931.946Rp Dividen Payable -Rp
Store Supplies 5.170.000Rp Total Current Liabilities 581.692.081Rp
Prepaid Rent 4.000.000Rp
Prepaid Insurance 6.615.000Rp Long Term Liabilities:
Prepaid Income Tax -Rp Bank Mandiri Loan 243.000.000Rp
Stock Invesment 145.000.000Rp Total Liabilities 824.692.081Rp
Total current assets 1.191.001.946Rp
Fixed Assets: Equity:
Land 192.500.000Rp Common Stock 1.000.000.000Rp
Building at Cost 768.000.000Rp Retained Earning 743.888.565Rp
Building Accumulated Depr. (120.320.000)Rp Total Equity 1.743.888.565Rp
Vehicle at cost 258.000.000Rp
Vehicle Accumulated Depr. (97.650.000)Rp
Equipment 220.800.000Rp
Equipment Accumulated Depr. (79.060.000)Rp
Total Fixed Assets 1.142.270.000Rp
TOTAL ASSETS 2.333.271.946Rp TOTAL LIABILITIES & EQUITY 2.568.580.646Rp
PT EDELWEISS ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
A. Arus Kas dari Aktivitas Operasi:
+ terima dari piutang pelanggan 287.254.000,00Rp
+ terima dari penjualan tunai 124.960.000,00Rp
+ terima dari piutang yang dihapuskan 3.500.000,00Rp
+ terima bunga bank bersih 405.000,00Rp
- bayar utang pemasok (92.400.000,00)Rp
- bayar utang beban akrual (10.700.000,00)Rp
- bayar utang dividend (4.800.000,00)Rp
- bayar kartu kredit (5.400.000,00)Rp
- bayar beban bunga cicilan (2.700.000,00)Rp
- bayar beban advertising (775.000,00)Rp
- beli store supplies (715.000,00)Rp
- bayar maintenance and repair (810.000,00)Rp
Arus Kas dari Aktivitas Operasi 297.819.000,00Rp
B. Arus Kas dari Aktivitas Investasi
- -Rp
Arus Kas dari Aktivitas Investasi -Rp
C. Arus Kas dari Aktivitas Pendanaan
- bayar cicilan utang bank mandiri (27.000.000,00)Rp
Arus Kas dari Aktivitas Pendanaan (27.000.000,00)Rp
Kenaikan (Penurunan) Arus Kas 270.819.000,00Rp
Saldo cash in bank dan petty cash, 1 Des 2015 143.479.700,00Rp
Saldo cash in bank dan petty cash, 31 Des 2015 414.298.700,00Rp
PT EDELWEISS ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
Des 4-1100 2.288.700.000Rp
31 4-1200 220.000Rp
8-1100 -Rp
8-1200 5.800.000Rp
8-1300 858.000Rp
Income Summary 3-1400 2.295.578.000Rp
31 Income Summary 3-1400 1.749.172.554Rp
Sales Discount 4-1300 10.504.000Rp
Sales Return 4-1400 16.400.000Rp
Cost of Goods Sold 5-1100 1.691.993.054Rp
Freight Paid 5-1200 6.815.500Rp
Advertising Expenses 6-1100 10.125.000Rp
Telepon, Water and Electricity Expense 6-1200 -Rp
Rent Expense 6-1300 -Rp
Store Supplies Expense 6-1400 -Rp
Maintenance and Repair Expense 6-1500 7.110.000Rp
Bad Debt Expense 6-1600 -Rp
Depreciation Expenses 6-1700 -Rp
Insurance Expense 6-1800 -Rp
Wages & Salaries Expense 6-1900 -Rp
Interest Expense 9-1100 5.400.000Rp
Bank Service Charge 9-1200 -Rp
Income Tax Expense 9-1300 -Rp
Miscellaneous Expense 9-1500 825.000Rp
31 Income Summary 3-1400 478.829.765Rp
Retained Earnings 3-1200 478.829.765Rp
4.523.580.319Rp 4.523.580.319Rp
PT EDELWEISS ELEKTRONIK
JURNAL PENUTUP
31 DESEMBER 2015
Date Description Ref Debit Credit
Interest Income
Deviden Income
Late Fees Collected
Sales of Merchandise
Freight Collected
(dalam rupiah)
No. Account Name Account Debit Credit
1-1100 Cash in Bank 409.298.700 -
1-1200 Petty Cash 5.000.000 -
1-1300 Accounts Receivable 526.790.000 -
1-1400 Allowance for Doubtful Debt - 15.803.700
1-1500 Merchandise Inventory 104.931.946 -
1-1600 Store Supplies 5.170.000 -
1-1700 Prepaid Rent 4.000.000 -
1-1800 Prepaid Insurance 6.615.000 -
1-1900 Prepaid Income Tax - -
1-2100 Stock Invesment 145.000.000 -
1-3100 Land 192.500.000 -
1-3200 Building at Cost 768.000.000 -
1-3300 Building Accumulated Depr. - 120.320.000
1-3400 Vehicle at cost 258.000.000 -
1-3500 Vehicle Accumulated Depr. - 97.650.000
1-3600 Equipment 220.800.000 -
1-3700 Equipment Accumulated Depr. - 79.060.000
2-1100 Credit Card - -
2-1200 Accounts Payable - 491.317.500
2-1300 Accrued Expense - 10.700.000
2-1400 Income Tax Payable - 36.197.081
2-1500 PPN Payable - 43.477.500
2-1600 PPN Outcome - -
2-1700 PPN Income - -
2-1800 Dividen Payable - -
2-2100 Bank Mandiri Loan - 243.000.000
3-1100 Common Stock - 1.000.000.000
3-1200 Retained Earning - 743.888.565
2.646.105.646 2.881.414.346
PT EDELWEISS ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015