DEBIT CREDIT

Rp Rp
1-1110 Cash in Bank 145,257,500 0
1-1120 Petty Cash 3,500,000 0
1-1210 Accounts Receivable 111,575,000 0
1-1220 Allowance for Doubtful Debt 0 3,600,000
1-1310 Merchandise Inventory 56,500,000 0
1-1320 Supplies 6,800,000 0
1-1410 Prepaid Rent 1,500,000 0
1-1420 Prepaid Insurance 4,000,000 0
1-2100 Stock Investments 210,000,000 0
1-3100 Land 275,000,000 0
1-3210 Building at Cost 260,000,000 0
1-3220 Building Accum Depr 0 15,750,000
1-3301 Vehicle at Cost 0 0
1-3301 Vehicle Accum Sdepr 0 0
1-3401 Equipment at Cost 89,500,000 0
1-3402 Equipment Accum Depreciation 0 22,300,000
2-1110 Credit Card 0 0
2-1210 Accounts Payable 0 39,380,000
2-1211 Accrued Expenses 0 0
2-1212 Income Tax Payable 0 187,500
2-1213 PPN Payable 0 0
2-1310 PPN Outcome 0 83,190,000
2-1320 PPN Income 59,680,000 0
2-1600 Dividend Payable 0 0
2-2100 Bank Mandiri Loan 0 85,000,000
3-1100 Common Stock 0 790,000,000
3-1200 Retained Earnings 0 183,905,000
1,223,312,500 1,223,312,500
PT BERKAH
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2013
ACCOUNT
NUMBER
ACCOUNT NAME
Jumlah
Nama : Cash In Bank Nomor : 1-1110
DEBIT KREDIT
Des 1 Saldo 138,060,000
31 CRJ 111,150,000 249,210,000
31 CPJ 103,952,500 145,257,500
Nama : Petty Cash Nomor : 1-1120
DEBIT KREDIT
Des 1 Saldo 3,500,000
Nama : Account Receivable Nomor : 1-1210
DEBIT KREDIT
Des 1 Saldo 55,000,000
31 SJ 89,575,000 144,575,000
31 CRJ 33,000,000 111,575,000
Nama : Allowance of DoubTful Debt Nomor : 1-1220
DEBIT KREDIT
Des 1 Saldo 3,600,000
Nama : Merchandise Inventory Nomor : 1-1310
DEBIT KREDIT
Des 1 Saldo 82,000,000
31 SJ 38,000,000 120,000,000
31 GJ 63,500,000 56,500,000
Nama : SUPPLIES Nomor : 1-1320
DEBIT KREDIT
Des 1 Saldo 6,800,000
DATE DESCRIPTION DEBIT REF
KREDIT
DATE DESCRIPTION REF DEBIT
DEBIT KREDIT
PT BERKAH
LEDGER
DECEMBER 31, 2013 (In Rupiah)
KREDIT
BALANCE
DEBIT DATE DESCRIPTION REF
BALANCE
DATE DESCRIPTION
BALANCE
DATE DESCRIPTION
KREDIT
DESCRIPTION REF DATE
BALANCE
REF
DEBIT
REF DEBIT KREDIT
BALANCE
KREDIT
BALANCE
Nama : Prepaid RENT Nomor : 1-1410
DEBIT KREDIT
Des 1 Saldo 1,500,000
Nama : Prepaid Insurance Nomor : 1-1420
DEBIT KREDIT
Des 1 Saldo 4,000,000
Nama : STOCK INVESTMENTS Nomor : 1-2100
DEBIT KREDIT
Des 1 Saldo 210,000,000
Nama : LAND Nomor : 1-3100
DEBIT KREDIT
Des 1 Saldo 275,000,000
Nama : BUILDING AT COST Nomor : 1-3210
DEBIT KREDIT
Des 1 Saldo 260,000,000
Nama : BUILDING ACCUM DEPR Nomor : 1-3220
DEBIT KREDIT
Des 1 Saldo 15,250,000
Nama : VEHICLE AT COST Nomor : 1-3301
DEBIT KREDIT
Des 1 Saldo 80,000,000
31 CRJ 80,000,000 0
REF DEBIT KREDIT DATE DESCRIPTION
DESCRIPTION REF DEBIT KREDIT
BALANCE
REF DEBIT KREDIT
BALANCE
REF DEBIT KREDIT
BALANCE
BALANCE
BALANCE
BALANCE
DESCRIPTION
DATE DESCRIPTION
DATE DESCRIPTION
DATE
DATE DESCRIPTION
DATE DESCRIPTION
DATE
KREDIT
REF DEBIT KREDIT
REF DEBIT
KREDIT
BALANCE
REF DEBIT
Nama : VEHICLE ACCUM DEPR Nomor : 1-3302
DEBIT KREDIT
Des 1 Saldo 5,000,000
31 CRJ 5,000,000 0
Nama : EQUIPMENT AT COST Nomor :
1-3401
DEBIT KREDIT
Des 1 Saldo 89,500,000
Nama : EQUIPMENT ACCUM DEPR Nomor : 1-3402
DEBIT KREDIT
Des 1 Saldo 21,500,000
Nama : CREDIT CARD Nomor : 2-1110
DEBIT KREDIT
Des 1 Saldo 4,200,000
31 CPJ 4,200,000 0
Nama : ACCOUNT PAYABLE Nomor : 2-1210
DEBIT KREDIT
Des 1 Saldo 77,000,000
31 PJ 41,800,000 118,800,000
31 GJ 2,420,000 116,380,000
31 CPJ 77,000,000 39,380,000
Nama : ACCRUED EXPENSES Nomor : 2-1211
DEBIT KREDIT
Des 1 Saldo 1,300,000
Nama : INCOME TAX PAYABLE Nomor : 2-1212
DEBIT KREDIT
Des 1 Saldo
31 CPJ 187,500 187,500
BALANCE
DEBIT KREDIT REF
DEBIT KREDIT REF
DATE
DATE DESCRIPTION
DESCRIPTION
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
BALANCE
DEBIT KREDIT REF DATE DESCRIPTION
BALANCE
Nama : ppn outcome Nomor : 2-1310
DEBIT KREDIT
Des 1 Saldo 73,700,000
31 SJ 8,110,000 81,810,000
31 CRJ 1,380,000 83,190,000
Nama : ppn INcome Nomor : 2-1320
DEBIT KREDIT
Des 1 Saldo 56,100,000
31 PJ 3,800,000 59,900,000
31 GJ 220,000 59,680,000
Nama : PPN payable Nomor :
DEBIT KREDIT
Des 1 Saldo
Nama : bank MANDIRI Loan Nomor : 2-2100
DEBIT KREDIT
Des 1 Saldo 100,000,000
31 CPJ 15,000,000 85,000,000
Nama : cOMMON stock Nomor : 3-1100
DEBIT KREDIT
Des 1 Saldo 790,000,000
Nama : retained earning Nomor : 3-8000
DEBIT KREDIT
Des 1 Saldo 53,000,000
Nama : INCOME SUMMARY Nomor :
DEBIT KREDIT
Des 1 Saldo
Nama : Sales OF MARCHANDISE Nomor : 4-1100
DEBIT KREDIT
Des 1 Saldo 554,500,000
31 SJ 81,100,000 635,600,000
31 CRJ 13,000,000 648,600,000
Nama : FREIGHT COLLECTED Nomor : 4-2100
REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
BALANCE
KREDIT
BALANCE
KREDIT DEBIT
DEBIT
DATE DESCRIPTION
DATE
DEBIT
DESCRIPTION
DATE
DATE DESCRIPTION
DESCRIPTION
DATE DESCRIPTION REF
REF
REF DEBIT
KREDIT
BALANCE
REF
KREDIT
BALANCE
KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DEBIT KREDIT
Des 1 Saldo 7,500,000
31 SJ 365,000 7,865,000
31 CRJ 135,000 8,000,000
Nama : LATE FEE COOLLECTED Nomor : 4-2200
DEBIT KREDIT
Des 1 Saldo
Nama : SALES DISCOUNT Nomor : 4-2300
DEBIT KREDIT
Des 1 Saldo 8,500,000
31 CRJ 165,000 8,665,000
Nama : COST OF GOODS SOLD Nomor : 5-1100
DEBIT KREDIT
Des 1 Saldo 323,440,000
31 GJ 61,300,000 384,740,000
Nama : freight paid Nomor :
5-2000
DEBIT KREDIT
Des 1 Saldo 1,220,000
Nama : PURCHASE DISCOUNT Nomor : 5-3000
DEBIT KREDIT
Des 1 Saldo 1,090,000
31 CPJ 880,000 1,970,000
Nama : advertising expenses Nomor : 6-1100
DEBIT KREDIT
Des 1 Saldo 14,000,000
Nama : IN STORE PROMOTION EXPENSES Nomor : 6-1200
DEBIT KREDIT
Des 1 Saldo 8,000,000
Nama : UTILITY EXPENSES Nomor : 6-2100
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
KREDIT
BALANCE
REF DEBIT DATE DESCRIPTION
DATE DESCRIPTION KREDIT
BALANCE
REF DEBIT
DEBIT KREDIT
Des 1 Saldo 7,200,000
Nama : TELEPHONE EXPENSES Nomor : 6-2200
DEBIT KREDIT
Des 1 Saldo 5,400,000
Nama : RENT EXPENSES Nomor : 6-2300
DEBIT KREDIT
Des 1 Saldo 12,500,000
Nama : SUPPLIES EXPENSES Nomor : 6-2400
DEBIT KREDIT
Des 1 Saldo 7,600,000
Nama : MAINTENANCE & REPAIR EXPENSES Nomor : 6-2500
DEBIT KREDIT
Des 1 Saldo 10,000,000
Nama : Bad Debt Expense Nomor : 6-2600
DEBIT KREDIT
Des 1 Saldo 2,000,000
Nama : Depreciation Expense Nomor : 6-2700
DEBIT KREDIT
Des 1 Saldo 13,750,000
Nama : Insurance Expense Nomor : 6-2800
DEBIT KREDIT
Des 1 Saldo 6,500,000
Nama : LATE FEE EXPENSES Nomor : 6-2900
DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
KREDIT
BALANCE
KREDIT
BALANCE
DATE DESCRIPTION
DATE DESCRIPTION REF DEBIT
REF DEBIT
DATE DESCRIPTION
DATE DESCRIPTION
KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT
REF DEBIT
KREDIT
BALANCE
REF DEBIT
KREDIT
BALANCE
KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT
Des 1 Saldo
31 CPJ 220,000 220,000
Nama : Wages and Salaries expense Nomor : 6-3100
DEBIT KREDIT
Des 1 Saldo 26,500,000
31 CPJ 3,750,000 30,250,000
Nama : INTEREST INCOME Nomor : 8-1000
DEBIT KREDIT
Des 1 Saldo 3,500,000
Nama : DEVIDEND INCOME Nomor : 8-2000
DEBIT KREDIT
Des 1 Saldo 8,500,000
Nama : Interest Expense Nomor : 9-1000
DEBIT KREDIT
Des 1 Saldo 4,070,000
31 CPJ 1,500,000 5,570,000
Nama : Bank Service Charge Nomor : 9-2000
DEBIT KREDIT
Des 1 Saldo 7,500,000
Nama : INCOME TAX EXPENSE Nomor :
DEBIT KREDIT
Des 1 Saldo
Nama : LOSS OF SALES VEHICLE Nomor : 9-3000
DEBIT KREDIT
Des 1 Saldo
Nama : lost sales of vehicle Nomor : 9-4000
DEBIT KREDIT
Des 1 Saldo
31 CRJ 12,000,000 12,000,000
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT KREDIT
DATE DESCRIPTION REF DEBIT
BALANCE
REF DEBIT
REF
DATE DESCRIPTION KREDIT
REF DEBIT
BALANCE
KREDIT
BALANCE
DEBIT
KREDIT
BALANCE
REF
DEBIT DATE
DATE DESCRIPTION
DATE
KREDIT
BALANCE
KREDIT
KREDIT
BALANCE
DATE DESCRIPTION REF DEBIT
DESCRIPTION
DESCRIPTION
POS DEBIT CREDIT
REF Rp Rp
Des 31
4-1100
649,400,000
2013
4-2100
8,000,000
5-3000
1,970,000
8-1000
3,500,000
8-2000
8,500,000
Income Summary 3-1300
671,370,000
31
3-1300
511,618,994
Sales Discount 4-2300
8,665,000
Cost of goods Sold 5-1100
384,740,000
Freight Paid 5-2000
1,220,000
Advertising Expenses 6-1100
14,800,000
In store Promotion Expense 6-1200
8,000,000
Utility Expenses 6-2100
7,200,000
Telephone Expenses 6-2200
5,400,000
Rent Expense 6-2300
12,500,000
Supplies expense 6-2400
182,775
Maintenance & Repair Expense 6-2500
10,750,000
Bad Debt Expense 6-2600
2,000,000
Depreciation Expense 6-2700
292,347
Insurance Expense 6-2800
328,872
late Fee Expense 6-2900
220,000
Wage & salaries Expense 6-3100
30,250,000
Interest Expense 9-1000
5,570,000
Bank Service Charge 9-2000
7,500,000
Gain/loss sales vehicle 9-4000
12,000,000
31
3-1300
183,905,000
Common Stock 3-1100
183,905,000
JUMLAH 695,523,994 695,523,994
DATE DESCRIPTION
PT BERKAH
CLOSING ENTRIES
DECEMBER 31, 2013
Sales of Merchandise
Purchase Discount
Interest Income
Deviden Income
Income Summary
Income Summary
Freight Collected
SALDO
Rp
ARUS KAS DARI AKTIVITAS OPERASI
Pembayaran piutang dari Toko Dita 16,335,000
PT Mekar Nusa Dua (43,120,000)
Penjualan Tunai 15,315,000
PT Cipta Pesona (11,000,000)
Penjualan Tunai kendraan 63,000,000
Pembayaran piutang dari Toko Baru 16,500,000
PT Nusa Persada (22,220,000)
Pelunasan Kartu Kredit (4,200,000)
Pembayaran Angsuran B.Mandiri (15,000,000)
Biaya Bunga (1,500,000)
Pembayaran Gaji Karyawan (3,562,500)
Brosur Perusahaan (800,000)
Office suppliis (500,000)
Telepon bulan Nopember (350,000)
Listrik bulan Nopember (575,000)
Air bulan Nopember (375,000)
Pemeliharaan alat-alat (750,000)
Arus Kas Bersih dari Aktivitas Operasi 7,197,500
ARUS KAS DARI AKTIVITAS PENDANAAN
Arus Kas Bersih dari Aktivitas Pendanaan 0
ARUS KAS DARI AKTIVITAS IVESTASI
Arus Kas Bersih dari Aktivitas investasi 0
Kenaikan Bersih Kas dan setara kas 7,197,500
Kas dan setara kas pada awal periode 141,560,000
Kas dan setara kas pada akhir periode 148,757,500
PT BERKAH
CASH FLOW REPORT
KETERANGAN Rp
DECEMBER 31, 2013
(In Rupiah)
ASSETS 1.00 31.00 LIABILITY AND EQUITY
BALANCE BALANCE
Rp Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 145,257,500.00 Accounts Payable 39,380,000.00
Petty Cash 3,500,000.00 Accrued Expenses 0.00
Accounts Receivable 111,575,000.00 Income Tax Payable 187,500.00
Allowance for Doubtful Debt (3,600,000.00) PPN Outcome 83,190,000.00
Merchandise Inventory 56,500,000.00 PPN Income (59,680,000.00)
Supplies 6,800,000.00 Total Current Liabilities 63,077,500.00
Prepaid Rent 1,500,000.00
Prepaid Insurance 4,000,000.00 Long Term Liabilities
Stock Investments 210,000,000.00
Total Current Assets 535,532,500.00 Bank Mandiri Loan 85,000,000.00
Fixed Assets Equity
Land 275,000,000.00 Common Stock 790,000,000.00
Building at Cost 260,000,000.00 Retained Earnings 183,905,000.00
Building Accum Depr (15,750,000.00)
Vehicle at Cost 0.00
Vehicle Accum Sdepr 0.00
Equipment at Cost 89,500,000.00
Equipment Accum Depreciation (22,300,000.00)
Total Fixed Assets 586,450,000.00 Total Equity 1,058,905,000.00
TOTAL ASSETS 1,121,982,500.00 TOTAL LIABILITIES & EQUITY 1,121,982,500.00
DESCRIPTION DESCRIPTION
PT BERKAH
BALANCE SHEET
DECEMBER 31, 2013
BALANCE
Rp
Retained Earning, 1 Desember 2013 53,000,000
Penambahan :
Laba tahun berjalan 130,905,000
Pengurangan :
Dividend 0
Retained Earning, 31 Desember 2013 183,905,000
DESCRIPTION
PT BERKAH
"CAPITAL STATEMENT"
DECEMBER 31, 2013
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
1-1110 Cash in Bank 145,257,500 - - 145,257,500 - - - 145,257,500 -
1-1120 Petty Cash 3,500,000 - - 3,500,000 - - - 3,500,000 -
1-1210 Accounts Receivable 111,575,000 - - 111,575,000 - - - 111,575,000 -
1-1220 Allowance for Doubtful Debt 3,600,000 - - - 3,600,000 - - - 3,600,000
1-1310 Merchandise Inventory 56,500,000 - - 56,500,000 - - - 56,500,000 -
1-1320 Supplies 6,800,000 - - 6,800,000 - - - 6,800,000 -
1-1410 Prepaid Rent 1,500,000 - - 1,500,000 - - - 1,500,000 -
1-1420 Prepaid Insurance 4,000,000 - - 4,000,000 - - - 4,000,000 -
1-2100 Stock Investments 210,000,000 - - 210,000,000 - - - 210,000,000 -
1-3100 Land 275,000,000 - - 275,000,000 - - - 275,000,000 -
1-3210 Building at Cost 260,000,000 - - 260,000,000 - - - 260,000,000 -
1-3220 Building Accum Depr 15,250,000 - 500,000 - 15,750,000 - - - 15,750,000
1-3301 Vehicle at Cost - - - - - - - -
1-3301 Vehicle Accum Sdepr - - - - - - - -
1-3401 Equipment at Cost 89,500,000 - - 89,500,000 - - - 89,500,000 -
1-3402 Equipment Accum Depreciation 21,500,000 - 800,000 - 22,300,000 - - - 22,300,000
2-1110 Credit Card - - - - - - - -
2-1210 Accounts Payable 39,380,000 - - - 39,380,000 - - - 39,380,000
2-1211 Accrued Expenses - - - - - - - -
2-1212 Income Tax Payable 187,500 - - - 187,500 - - - 187,500
2-1213 PPN Payable - - - - - - - -
2-1310 PPN Outcome 83,190,000 - - - 83,190,000 - - - 83,190,000
2-1320 PPN Income 59,680,000 - - 59,680,000 - - - 59,680,000 -
2-1600 Dividend Payable - - - - - - - -
2-2100 Bank Mandiri Loan 85,000,000 - - - 85,000,000 - - - 85,000,000
3-1100 Common Stock 790,000,000 - - - 790,000,000 - - - 790,000,000
3-1200 Retained Earnings 53,000,000 - - - 53,000,000 - - - 53,000,000
3-1300 Income Summary - - - - - - - -
4-1100 Sales of Marchandise 649,400,000 - - - 649,400,000 649,400,000
4-2100 Freight Collected 8,000,000 - - - 8,000,000 8,000,000
4-2200 Late Fee Collected - - - - - -
4-2300 Sales Discount 8,665,000 - - 8,665,000 - 8,665,000
5-1100 Cost of goods Sold 384,740,000 - - 384,740,000 - 384,740,000
5-2000 Freight Paid 1,220,000 - - 1,220,000 - 1,220,000
5-3000 Purchase Discount 1,970,000 - - - 1,970,000 1,970,000
6-1100 Advertising Expenses 14,800,000 - - 14,800,000 - 14,800,000
6-1200 In store Promotion Expense 8,000,000 - - 8,000,000 - 8,000,000
6-2100 Utility Expenses 7,200,000 - - 7,200,000 - 7,200,000
6-2200 Telephone Expenses 5,400,000 - - 5,400,000 - 5,400,000
6-2300 Rent Expense 12,500,000 - - 12,500,000 - 12,500,000
6-2400 Supplies expense 8,100,000 - - 8,100,000 - 8,100,000
6-2500 Maintenance & Repair Expense 10,750,000 - - 10,750,000 - 10,750,000
6-2600 Bad Debt Expense 2,000,000 - - 2,000,000 - 2,000,000
6-2700 Depreciation Expense 13,750,000 1,300,000 - 15,050,000 - 15,050,000
6-2800 Insurance Expense 6,500,000 - - 6,500,000 - 6,500,000
6-2900 late Fee Expense 220,000 - - 220,000 - 220,000
6-3100 Wage & salaries Expense 30,250,000 - - 30,250,000 - 30,250,000
8-1000 Interest Income 3,500,000 - - - 3,500,000 3,500,000
8-2000 Deviden Income 8,500,000 - - - 8,500,000 8,500,000
9-1000 Interest Expense 5,570,000 5,570,000 - 5,570,000
9-2000 Bank Service Charge 7,500,000 7,500,000 - 7,500,000
9-3000 Income Tax Expense - - - -
9-4000 Gain/loss sales vehicle 12,000,000 12,000,000 - 12,000,000
1,762,477,500 1,762,477,500 1,300,000 1,300,000 1,763,777,500 1,763,777,500 540,465,000 671,370,000 1,223,312,500 1,092,407,500
130,905,000 130,905,000
671,370,000 671,370,000 1,223,312,500 1,223,312,500
Account Name
Trial Balance Adjustment Entries
DECEMBER 31, 2013
WORKSHEET
PT BERKAH
JUMLAH LABA/RUGI
Trial Balance After AJP Income Statement Balance Sheet
Account
Number
REVENUE
Sales of Marchandise 649,400,000
Freight Collected 8,000,000
Sales Discount (8,665,000) (-)
Net Sales 648,735,000
COST OF GOODS SOLD
Cost of Goods Sold 384,740,000
Freight Paid 1,220,000
Purchase Discount (1,970,000) (-)
Cost of Goods Sold 383,990,000 (-)
Gross Profit 264,745,000
EXPENSES
OPERATING EXPENSE
Advertising Expenses
14,800,000
In store Promotion Expense
8,000,000
Utility Expenses
7,200,000
Telephone Expenses
5,400,000
Rent Expense
12,500,000
Supplies expense
8,100,000
Maintenance & Repair Expense
10,750,000
Bad Debt Expense
2,000,000
Depreciation Expense
15,050,000
Insurance Expense
6,500,000
late Fee Expense
220,000
Wage & salaries Expense
30,250,000 (+)
Sub Total 120,770,000 (-)
Operating Net Profit 143,975,000
OTHER REVENUE & GAINS
Interest Income
3,500,000
Deviden Income
8,500,000
Total Other Revenue 12,000,000 (+)
OTHER EXPENSES & LOSSES
Interest Expense
5,570,000
Bank Service Charge
7,500,000
Income Tax Expense
0
Gain/loss sales vehicle
12,000,000
Total Other Expenses 25,070,000 (-)
EARNING BEFORE TAX 130,905,000
Gain/loss sales vehicle (-)
EARNING/NET INCOME 130,905,000
PT BERKAH
PROFIT AND LOSS
DECEMBER 31, 2013
Rp Rp KETERANGAN
EVIDENCE ACC DEBIT CREDIT
NUMBER REF Rp Rp
Des 31 BM12-3 Despreciation expences (6-2700) 2,800,000
Building accumulated Dept. (1-3220) 1,000,000
Equipment accumulated dept. (1-3401) 1,800,000
31 BM12-4
Supplies Expense
(6-2400) 3,300,000
Supplier
(1-1320) 3,300,000
Insurance Expense (6-2800)
2,500,000
Prepaid Insurance (1-1420)
2,500,000
31 BM12-6 PPN outcome (2-1310) 83,190,000
PPN income (2-1320) 59,680,000
PPN Payable (2-1213) 23,510,000
91,790,000 91,790,000
PT BERKAH
ADJUSTMENT ENTRIES
DECEMBER 31, 2013
DATE DESCRIPTION
JUMLAH
DEBIT CREDIT DEBIT
(1-1110) Cash in Bank 145,257,500 138,060,000
(1-1120) Petty Cash 3,500,000 3,500,000
(1-1210) Accounts Receivable 111,575,000 55,000,000
(1-1220) Allowance for Doubtful Debt 3,600,000
(1-1310) Merchandise Inventory 56,500,000 82,000,000
(1-1320) Supplier 7,300,000 6,800,000
(1-1410) Prepaid Rent 1,500,000 1,500,000
(1-1420) Prepaid Insurance 4,000,000 4,000,000
(1-2100) Stock Investments 210,000,000 210,000,000
(1-3100) Land 275,000,000 275,000,000
(1-3210) Building at Costs 260,000,000 260,000,000
(1-3220) Building Accumulated Depr. 15,250,000
(1-3301) Vehicle at Cost 80,000,000
(1-3302) Vehicle Accumulated Depr.
(1-3401) Equiptment at Cost 89,500,000 89,500,000
(1-3402) Equiptment Accumulated Depr. 21,500,000
(2-1110) Credit Card
(2-1210) Accounts Payable 39,380,000
(2-1211) Accruad expenses
(2-1212) Income Tax Payable 187,500
(2-1310) PPN Outcome 83,190,000
(2-1320) PPN Income 59,680,000 56,100,000
(2-2100) Bank Mandiri Loan (KUK) 85,000,000
(3-1100) Common Stock 790,000,000
(3-8000) Retained Earning 53,000,000
(4-1100) Sales of Merchandise 649,400,000
(4-2100) Freight Collected 8,000,000
(4-2200) Late Fee Collected
(4-2300) Sales Discount 8,665,000 8,500,000
(5-1100) Cost of Good Sold 384,740,000 323,440,000
(5-2000) Freight Paid 1,220,000 1,220,000
(5-3000) Purchase Discount 1,970,000
(6-1100) Advertising Expense 14,800,000 14,000,000
(6-1200) In Store Promotion Expense 8,000,000 8,000,000
(6-2100) Utility Expense 7,200,000 7,200,000
(6-2200) Telephone Expense 5,400,000 5,400,000
(6-2300) Rent Expense 12,500,000 12,500,000
(6-2400) Supplies Expense 7,600,000 7,600,000
(6-2500) Maintenance and Repair Expense 10,750,000 10,000,000
(6-2600) Bad Debt Expense 2,000,000 2,000,000
(6-2700) Depreciation Expense 13,750,000 13,750,000
(6-2800) Insurance Expense 6,500,000 6,500,000
PT. BERKAH
NERACA SALDO
ACCOUNT NO. ACCOUNT NAME
31 Desember 2013 1 Desember 2013
(6-2900) Late Fee Expense 220,000
(6-3100) Wages & Salaries 30,250,000 26,500,000
(8-1000) Interest Income 3,500,000
(8-2000) Devidend Income 8,500,000
(9-1000) Interest Expense 5,570,000 4,070,000
(9-2000) Bank Service Charge 7,500,000 7,500,000
(9-3000) Loss Sales of Vehicle 12,000,000
Jumlah 1,762,477,500 1,762,477,500 1,719,640,000
CREDIT
(1-1110)
(1-1120)
(1-1210)
3,600,000 (1-1220)
(1-1310)
(1-1320)
(1-1410)
(1-1420)
(1-2100)
(1-3100)
(1-3210)
15,250,000 (1-3220)
(1-3301)
5,000,000 (1-3302)
(1-3401)
21,500,000 (1-3402)
4,200,000 (2-1110)
77,000,000 (2-1210)
1,300,000 (2-1211)
(2-1212)
73,700,000 (2-1310)
(2-1320)
100,000,000 (2-2100)
790,000,000 (3-1100)
53,000,000 (3-8000)
554,500,000 (4-1100)
7,500,000 (4-2100)
(4-2200)
(4-2300)
(5-1100)
(5-2000)
1,090,000 (5-3000)
(6-1100)
(6-1200)
(6-2100)
(6-2200)
(6-2300)
(6-2400)
(6-2500)
(6-2600)
(6-2700)
(6-2800)
PT. BERKAH
NERACA SALDO
1 Desember 2013
(6-2900)
(6-3100)
3,500,000 (8-1000)
8,500,000 (8-2000)
(9-1000)
(9-2000)
(9-3000)
1,719,640,000