(261720229) Lembar Kerja Buku Besar Dan Menyelesaikan Siklus (Kel 16)

PT BERKAH
POST CLOSING TRIAL BALANCE

DECEMBER 31, 2013
ACCOUNT
NUMBER
ACCOUNT NAME
1-1110
Cash in Bank
1-1120
Petty Cash
1-1210
Accounts Receivable
1-1220
Allowance for Doubtful Debt
1-1310
Merchandise Inventory
1-1320
DEBIT
Rp
CREDIT
Rp
145,257,500
3,500,000
111,575,000
3,600,000
56,500,000
Supplies
6,800,000
1-1410
Prepaid Rent
1,500,000
1-1420
Prepaid Insurance
4,000,000
1-2100
Stock Investments
210,000,000
1-3100
Land
275,000,000
1-3210
Building at Cost
260,000,000
1-3220
Building Accum Depr
15,750,000
1-3301
Vehicle at Cost
1-3301
Vehicle Accum Sdepr
1-3401
Equipment at Cost
89,500,000
1-3402
Equipment Accum Depreciation
22,300,000
2-1110
Credit Card
2-1210
Accounts Payable
39,380,000
2-1211
Accrued Expenses
2-1212
Income Tax Payable
187,500
2-1213
PPN Payable
2-1310
PPN Outcome
83,190,000
2-1320
PPN Income
59,680,000
2-1600
Dividend Payable
2-2100
Bank Mandiri Loan
85,000,000
3-1100
Common Stock
790,000,000
3-1200
Retained Earnings
183,905,000
1,223,312,500
1,223,312,500
Jumlah
PT BERKAH
LEDGER
DECEMBER 31, 2013 (In Rupiah)
Nama
Cash In Bank
DATE
Des
Nama
DESCRIPTION
1
31
CPJ
DESCRIPTION
1
Saldo
Nama
Account Receivable
DATE
REF
CRJ
Nama
KREDIT
1 Saldo
31
31
DEBIT
KREDIT
89,575,000
DESCRIPTION
Saldo
KREDIT
1-1210
BALANCE
DEBIT
KREDIT
144,575,000
33,000,000
111,575,000
1-1220
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
1-1310
Nomor :
REF
DEBIT
SJ
GJ
38,000,000
KREDIT
63,500,000
SUPPLIES
DATE
DEBIT
3,600,000
DESCRIPTION
DEBIT
Allowance of DoubTful Debt

DESCRIPTION
1-1120
BALANCE
Nomor :
31
Saldo
Des
REF
SJ
Nama
145,257,500
55,000,000
Des
Des
103,952,500
Nomor :
31
DATE
KREDIT
249,210,000
Saldo
DATE
DEBIT
3,500,000
DESCRIPTION
111,150,000
Petty Cash
Des
Nama
KREDIT
BALANCE
138,060,000
CRJ
DEBIT
Saldo
DATE
Des
REF
31
1-1110
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
82,000,000
120,000,000
56,500,000
KREDIT
Nomor :
1-1320
BALANCE
DEBIT
6,800,000
KREDIT
Nama
Prepaid RENT
DATE
DESCRIPTION
Des
Saldo
Nama
Prepaid Insurance
DATE
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
1,500,000
DESCRIPTION
Des
Saldo
Nama
STOCK INVESTMENTS
DATE
1-1410
Nomor :
1-1420
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
4,000,000
DESCRIPTION
1-2100
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
Des
Saldo
210,000,000
Nama
LAND
Nomor :
DATE
DESCRIPTION
Des
Saldo
Nama
BUILDING AT COST
DATE
Des
Saldo
Nama
BUILDING ACCUM DEPR
Des
Saldo
Nama
VEHICLE AT COST
Des
DESCRIPTION
1 Saldo
31
KREDIT
BALANCE
DEBIT
KREDIT
1-3210
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
260,000,000
DESCRIPTION
DATE
DEBIT
275,000,000
DESCRIPTION
DATE
REF
1-3100
1-3220
Nomor :
REF
REF
CRJ
DEBIT
DEBIT
KREDIT
KREDIT
80,000,000
BALANCE
DEBIT
KREDIT
15,250,000
Nomor :
1-3301
BALANCE
DEBIT
KREDIT
80,000,000
0
Nama
VEHICLE ACCUM DEPR
DATE
Des
DESCRIPTION
1
Nama
DESCRIPTION
Des
Saldo
Nama
EQUIPMENT ACCUM DEPR
DATE
DESCRIPTION
Des
Saldo
Nama
CREDIT CARD
DATE
Nama
DESCRIPTION
1 Saldo
31
Nama
DESCRIPTION
1 Saldo
31
31
31
:
5,000,000
DEBIT
DESCRIPTION
Des
Saldo
Nama
INCOME TAX PAYABLE
DATE
DESCRIPTION
1 Saldo
31
BALANCE
KREDIT
5,000,000
1-3401
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
89,500,000
1-3402
Nomor :
REF
DEBIT
REF
DEBIT
CPJ
4,200,000
KREDIT
KREDIT
BALANCE
DEBIT
KREDIT
21,500,000
Nomor :
2-1110
BALANCE
DEBIT
KREDIT
4,200,000
0
Nomor :
REF
DEBIT
PJ
GJ
CPJ
2,420,000
77,000,000
KREDIT
2-1210
BALANCE
DEBIT
41,800,000
ACCRUED EXPENSES
DATE
Des
CRJ
KREDIT
ACCOUNT PAYABLE
DATE
Des
DEBIT
EQUIPMENT AT COST
DATE
Des
REF
Saldo
31
1-3302
Nomor :
KREDIT
77,000,000
118,800,000
116,380,000
39,380,000
Nomor :
REF
REF
CPJ
DEBIT
DEBIT
KREDIT
KREDIT
187,500
2-1211
BALANCE
DEBIT
KREDIT
1,300,000
Nomor :
2-1212
DEBIT
BALANCE
KREDIT
187,500
Nama
ppn outcome
DATE
Des
Nama
DESCRIPTION
1
Nama
DEBIT
KREDIT
SJ
8,110,000
81,810,000
31
CRJ
1,380,000
83,190,000
ppn INcome
DESCRIPTION
Nomor :
REF
PJ
31
GJ
Saldo
Nama
bank MANDIRI Loan
DATE
DESCRIPTION
DEBIT
220,000
REF
DEBIT
KREDIT
DEBIT
Nomor :
REF
DEBIT
KREDIT
DEBIT
DESCRIPTION
Des
Saldo
Nama
retained earning
KREDIT
2-2100
BALANCE
KREDIT
15,000,000
85,000,000
Nomor :
REF
DEBIT
KREDIT
DEBIT
3-1100
BALANCE
KREDIT
790,000,000
DESCRIPTION
Des
Saldo
Nama
INCOME SUMMARY
DATE
BALANCE
100,000,000
cOMMON stock
DATE
KREDIT
59,680,000
Nomor :
CPJ
DATE
2-1320
59,900,000
Saldo
31
:
3,800,000
PPN payable
DESCRIPTION
KREDIT
BALANCE
56,100,000
31
DEBIT
Saldo
DESCRIPTION
Des
Saldo
Nama
Sales OF MARCHANDISE
DATE
KREDIT
73,700,000
Des
Nama
DEBIT
31
DATE
Des
REF
BALANCE
Saldo
DATE
Des
2-1310
Nomor :
DESCRIPTION
3-8000
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
KREDIT
53,000,000
Nomor :
REF
REF
DEBIT
DEBIT
KREDIT
KREDIT
BALANCE
DEBIT
KREDIT
Nomor :
4-1100
BALANCE
DATE
Des
Nama
DESCRIPTION
1 Saldo
31
31
Nama
SJ
CRJ
DESCRIPTION
1 Saldo
31
31
:
DESCRIPTION
1
Saldo
Nama
SALES DISCOUNT
DATE
DESCRIPTION
1 Saldo
31
Des
Nama
DESCRIPTION
1 Saldo
31
DESCRIPTION
Des
Saldo
Nama
PURCHASE DISCOUNT
DATE
DESCRIPTION
1
DEBIT
DEBIT
KREDIT
DEBIT
Nomor :
REF
DEBIT
CRJ
165,000
KREDIT
REF
DEBIT
GJ
61,300,000
KREDIT
REF
DEBIT
KREDIT
KREDIT
7,500,000
7,865,000
8,000,000
BALANCE
DEBIT
KREDIT
KREDIT
DEBIT
8,500,000
8,665,000
KREDIT
Nomor :
5-1100
BALANCE
DEBIT
323,440,000
384,740,000
KREDIT
Nomor :
5-2000
BALANCE
DEBIT
KREDIT
1,220,000
5-3000
BALANCE
DEBIT
KREDIT
880,000
advertising expenses
Saldo
4-2200
4-2300
BALANCE
Nomor :
REF
4-2100
1,090,000
DESCRIPTION
1
KREDIT
BALANCE
365,000
135,000
CPJ
DATE
Des
DEBIT
Nomor :
REF
KREDIT
554,500,000
635,600,000
648,600,000
Saldo
31
Nama
REF
freight paid
DATE
Des
Nomor :
COST OF GOODS SOLD
DATE
DEBIT
81,100,000
13,000,000
SJ
CRJ
Des
Nama
KREDIT
LATE FEE COOLLECTED
DATE
Des
DEBIT
FREIGHT COLLECTED
DATE
Des
REF
1,970,000
Nomor :
REF
DEBIT
KREDIT
BALANCE
DEBIT
14,000,000
6-1100
KREDIT
Nama
IN STORE PROMOTION EXPENSES
DATE
DESCRIPTION
Des
Saldo
Nama
UTILITY EXPENSES
DATE
DESCRIPTION
Des
Saldo
Nama
TELEPHONE EXPENSES
DATE
DESCRIPTION
Des
Saldo
Nama
RENT EXPENSES
DATE
DESCRIPTION
Des
Saldo
Nama
SUPPLIES EXPENSES
DATE
DESCRIPTION
Nomor :
REF
REF
REF
REF
REF
Des
Saldo
Nama
MAINTENANCE & REPAIR EXPENSES
DATE
DESCRIPTION
Des
Saldo
Nama
Bad Debt Expense
DATE
DESCRIPTION
Des
Saldo
Nama
Depreciation Expense
DATE
Des
DESCRIPTION
1
Saldo
REF
REF
REF
DEBIT
DEBIT
DEBIT
DEBIT
DEBIT
DEBIT
DEBIT
DEBIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
KREDIT
BALANCE
6-1200
DEBIT
8,000,000
KREDIT
Nomor :
6-2100
BALANCE
DEBIT
7,200,000
KREDIT
Nomor :
6-2200
BALANCE
DEBIT
5,400,000
KREDIT
Nomor :
6-2300
BALANCE
DEBIT
12,500,000
KREDIT
Nomor :
6-2400
BALANCE
DEBIT
7,600,000
KREDIT
Nomor :
6-2500
BALANCE
DEBIT
10,000,000
KREDIT
Nomor :
6-2600
BALANCE
DEBIT
2,000,000
KREDIT
Nomor :
6-2700
BALANCE
DEBIT
13,750,000
KREDIT
Nama
Insurance Expense
DATE
DESCRIPTION
Des
Saldo
Nama
LATE FEE EXPENSES
DATE
Des
Nama
DESCRIPTION
1 Saldo
31
DESCRIPTION
1
DESCRIPTION
Des
Saldo
Nama
DEVIDEND INCOME
DATE
DESCRIPTION
Des
Saldo
Nama
Interest Expense
DATE
Nama
DESCRIPTION
1 Saldo
31
:
DEBIT
CPJ
220,000
KREDIT
DESCRIPTION
Des
Saldo
Nama
INCOME TAX EXPENSE
DATE
DESCRIPTION
Des
Saldo
Nama
LOSS OF SALES VEHICLE

DESCRIPTION
DEBIT
6,500,000
KREDIT
Nomor :
6-2900
DEBIT
Nomor :
REF
DEBIT
CPJ
3,750,000
KREDIT
DEBIT
DEBIT
KREDIT
DEBIT
KREDIT
DEBIT
Nomor :
REF
DEBIT
CPJ
1,500,000
REF
DEBIT
KREDIT
DEBIT
DEBIT
6-3100
KREDIT
KREDIT
KREDIT
KREDIT
BALANCE
8-1000
KREDIT
3,500,000
BALANCE
8-2000
KREDIT
8,500,000
BALANCE
9-1000
KREDIT
Nomor :
9-2000
BALANCE
DEBIT
7,500,000
DEBIT
Nomor :
REF
BALANCE
DEBIT
4,070,000
5,570,000
Nomor :
REF
KREDIT
30,250,000
Nomor :
REF
BALANCE
DEBIT
26,500,000
Nomor :
REF
6-2800
BALANCE
220,000
Bank Service Charge
DATE
DATE
REF
KREDIT
INTEREST INCOME
DATE
Des
DEBIT
Saldo
31
Nama
REF
Wages and Salaries expense
DATE
Des
Nomor :
BALANCE
BALANCE
KREDIT
KREDIT
9-3000
DATE
DESCRIPTION
Des
Saldo
Nama
lost sales of vehicle
DATE
Des
DESCRIPTION
1 Saldo
31
REF
DEBIT
REF
DEBIT
CRJ
12,000,000
KREDIT
KREDIT
DEBIT
KREDIT
Nomor :
9-4000
BALANCE
DEBIT
12,000,000
KREDIT
PT BERKAH
CLOSING ENTRIES
DECEMBER 31, 2013
DATE
Des
2013
DESCRIPTION
POS
DEBIT
CREDIT
REF
Rp
Rp
31 Sales of Merchandise
4-1100
Freight Collected
4-2100
Purchase Discount
5-3000
Interest Income
8-1000
Deviden Income
8-2000
Income Summary
31 Income Summary
Sales Discount
4-2300
Cost of goods Sold
5-1100
Freight Paid
5-2000
Advertising Expenses
6-1100
In store Promotion Expense
6-1200
Utility Expenses
6-2100
Telephone Expenses
6-2200
Rent Expense
6-2300
Supplies expense
6-2400
Maintenance & Repair Expense
6-2500
Bad Debt Expense
6-2600
6-2700
Insurance Expense
6-2800
late Fee Expense
6-2900
Wage & salaries Expense
6-3100
Interest Expense
9-1000
Bank Service Charge
9-2000
Gain/loss sales vehicle
9-4000
3-1300
Common Stock
JUMLAH
8,000,000
1,970,000
3,500,000
8,500,000
3-1300
3-1300
31 Income Summary
649,400,000
671,370,000
#VALUE!
8,665,000
384,740,000
1,220,000
14,800,000
8,000,000
7,200,000
5,400,000
12,500,000
#VALUE!
10,750,000
2,000,000
#VALUE!
#VALUE!
220,000
30,250,000
5,570,000
7,500,000
12,000,000
183,905,000
3-1100
183,905,000
#VALUE!
#VALUE!
PT BERKAH
CASH FLOW REPORT
DECEMBER 31, 2013
(In Rupiah)
KETERANGAN
Rp
SALDO
Rp
ARUS KAS DARI AKTIVITAS OPERASI

Pembayaran piutang dari Toko Dita
PT Mekar Nusa Dua
16,335,000
(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
Pelunasan Kartu Kredit
Pembayaran Angsuran B.Mandiri
(22,220,000)
(4,200,000)
(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
ARUS KAS DARI AKTIVITAS IVESTASI

Arus Kas Bersih dari Aktivitas investasi
Kenaikan Bersih Kas dan setara kas
Kas dan setara kas pada awal periode
0
7,197,500
141,560,000
Kas dan setara kas pada akhir periode
148,757,500
PT BERKAH
BALANCE SHEET
DECEMBER 31, 2013
1.00
ASSETS
DESCRIPTION
Rp
31.00
BALANCE
Rp
Current Assets
Cash in Bank
Petty Cash
Rp
Current Liabilities
145,257,500.00
Accounts Payable
3,500,000.00
Accounts Receivable
DESCRIPTION
LIABILITY AND EQUITY

BALANCE
Rp
Accrued Expenses
111,575,000.00
Income Tax Payable
(3,600,000.00)
PPN Outcome
56,500,000.00
PPN Income
Supplies
6,800,000.00
Prepaid Rent
1,500,000.00
Prepaid Insurance
4,000,000.00
Stock Investments
210,000,000.00
Total Current Assets
39,380,000.00
0.00
187,500.00
83,190,000.00
(59,680,000.00)
Total Current Liabilities
63,077,500.00
Long Term Liabilities
535,532,500.00 Bank Mandiri Loan
Fixed Assets
85,000,000.00
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
Total Fixed Assets
TOTAL ASSETS
89,500,000.00
(22,300,000.00)
586,450,000.00
1,121,982,500.00
Total Equity
1,058,905,000.00
TOTAL LIABILITIES & EQUITY
1,121,982,500.00
PT BERKAH
"CAPITAL STATEMENT"
DECEMBER 31, 2013
DESCRIPTION
Retained Earning, 1 Desember 2013

Penambahan :
Laba tahun berjalan
Pengurangan :
Dividend
Retained Earning, 31 Desember 2013
BALANCE
Rp
53,000,000
130,905,000
0
183,905,000
PT BERKAH
WORKSHEET
DECEMBER 31, 2013
Account
Number
1-1110
1-1120
1-1210
1-1220
1-1310
1-1320
1-1410
1-1420
1-2100
1-3100
1-3210
1-3220
1-3301
1-3301
1-3401
1-3402
2-1110
2-1210
2-1211
2-1212
2-1213
2-1310
2-1320
2-1600
2-2100
3-1100
3-1200
3-1300
4-1100
4-2100
4-2200
4-2300
5-1100
5-2000
5-3000
6-1100
6-1200
6-2100
6-2200
6-2300
6-2400
6-2500
6-2600
6-2700
6-2800
6-2900
6-3100
8-1000
8-2000
9-1000
9-2000
9-3000
9-4000
Trial Balance
Account Name
Cash in Bank
Petty Cash
Accounts Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Stock Investments
Land
Building at Cost
Building Accum Depr
Vehicle at Cost
Vehicle Accum Sdepr
Equipment at Cost
Credit Card
Accounts Payable
Accrued Expenses
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividend Payable
Bank Mandiri Loan
Common Stock
Retained Earnings
Income Summary
Sales of Marchandise
Freight Collected
Late Fee Collected
Sales Discount
Cost of goods Sold
Freight Paid
Purchase Discount
Utility Expenses
Telephone Expenses
Rent Expense
Supplies expense
Bad Debt Expense
Insurance Expense
late Fee Expense
Interest Income
Deviden Income
Interest Expense
Bank Service Charge
Income Tax Expense
Debit
Rp
Credit
Rp
145,257,500
3,500,000
111,575,000
Adjustment Entries
Debit
Credit
Rp
Rp
-
56,500,000
6,800,000
1,500,000
4,000,000
210,000,000
275,000,000
260,000,000
15,250,000
89,500,000
21,500,000
39,380,000
187,500
83,190,000
59,680,000
85,000,000
790,000,000
53,000,000
649,400,000
8,000,000
8,665,000
384,740,000
1,220,000
1,970,000
14,800,000
8,000,000
7,200,000
5,400,000
12,500,000
8,100,000
10,750,000
2,000,000
13,750,000
6,500,000
220,000
30,250,000
1,300,000
-
3,500,000
8,500,000
5,570,000
7,500,000
12,000,000
1,762,477,500
1,762,477,500
145,257,500
3,500,000
111,575,000
3,600,000
56,500,000
6,800,000
1,500,000
4,000,000
210,000,000
275,000,000
260,000,000
500,000
15,750,000
89,500,000
800,000
22,300,000
39,380,000
187,500
83,190,000
59,680,000
- 85,000,000
790,000,000
53,000,000
649,400,000
8,000,000
8,665,000
384,740,000
1,220,000
1,970,000
14,800,000
8,000,000
7,200,000
5,400,000
12,500,000
8,100,000
10,750,000
2,000,000
15,050,000
6,500,000
220,000
30,250,000
3,500,000
8,500,000
5,570,000
7,500,000
12,000,000
1,300,000
1,763,777,500
1,763,777,500
JUMLAH LABA/RUGI
-
3,600,000
1,300,000
Trial Balance After AJP

Debit
Credit
Rp
Rp
Income Statement
Debit
Credit
Rp
Rp
8,665,000
384,740,000
1,220,000
649,400,000
8,000,000
-
Balance Sheet
Debit
Credit
Rp
Rp
145,257,500
3,500,000
111,575,000
56,500,000
6,800,000
1,500,000
4,000,000
210,000,000
275,000,000
260,000,000
89,500,000
59,680,000
-
3,600,000
15,750,000
22,300,000
39,380,000
187,500
83,190,000
85,000,000
790,000,000
53,000,000
-
1,970,000
14,800,000
8,000,000
7,200,000
5,400,000
12,500,000
8,100,000
10,750,000
2,000,000
15,050,000
6,500,000
220,000
30,250,000
3,500,000
8,500,000
5,570,000
7,500,000
12,000,000
540,465,000
130,905,000
671,370,000
671,370,000
1,223,312,500
671,370,000
1,223,312,500
1,092,407,500
130,905,000
1,223,312,500
PT BERKAH
PROFIT AND LOSS
DECEMBER 31, 2013
KETERANGAN
Rp
Rp
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
14,800,000
8,000,000
Utility Expenses
7,200,000
Telephone Expenses
5,400,000
Rent Expense
12,500,000
Supplies expense
8,100,000

Bad Debt Expense
10,750,000
2,000,000
15,050,000
Insurance Expense
6,500,000
late Fee Expense
220,000
30,250,000 (+)
Sub Total
120,770,000 (-)
Operating Net Profit

OTHER REVENUE & GAINS
Interest Income
Deviden Income
143,975,000
3,500,000
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

Total Other Expenses
EARNING BEFORE TAX
12,000,000
25,070,000 (-)
130,905,000

EARNING/NET INCOME
(-)
130,905,000
PT BERKAH
ADJUSTMENT ENTRIES
DECEMBER 31, 2013
DATE
Des
31
31
EVIDENCE
DESCRIPTION
NUMBER
BM12-3 Despreciation expences
BM12-4
CREDIT
Rp
(1-3220)
1,000,000
Equipment accumulated dept.
(1-3401)
1,800,000
Supplies Expense
(6-2400)
Supplier
(1-1320)
Prepaid Insurance
BM12-6
DEBIT
Rp
2,800,000
Building accumulated Dept.
Insurance Expense
31
ACC
REF
(6-2700)
PPN outcome
(6-2800)
3,300,000
3,300,000
2,500,000
2,500,000
(1-1420)
(2-1310)
83,190,000
PPN income
(2-1320)
59,680,000
PPN Payable
(2-1213)
23,510,000
JUMLAH
91,790,000
91,790,000
PT. BERKAH
NERACA SALDO
ACCOUNT
NO.
(1-1110)
(1-1120)
(1-1210)
(1-1220)
(1-1310)
(1-1320)
(1-1410)
(1-1420)
(1-2100)
(1-3100)
(1-3210)
(1-3220)
(1-3301)
(1-3302)
(1-3401)
(1-3402)
(2-1110)
(2-1210)
(2-1211)
(2-1212)
(2-1310)
(2-1320)
(2-2100)
(3-1100)
(3-8000)
(4-1100)
(4-2100)
(4-2200)
(4-2300)
(5-1100)
(5-2000)
(5-3000)
(6-1100)
(6-1200)
(6-2100)
(6-2200)
(6-2300)
(6-2400)
(6-2500)
(6-2600)
(6-2700)
(6-2800)
(6-2900)
ACCOUNT NAME
31 Desember 2013
DEBIT
CREDIT
Cash in Bank
145,257,500
Petty Cash
3,500,000
Accounts Receivable
111,575,000
56,500,000
Supplier
7,300,000
Prepaid Rent
1,500,000
Prepaid Insurance
4,000,000
Stock Investments
210,000,000
Land
275,000,000
Building at Costs
260,000,000
Building Accumulated Depr.
Vehicle at Cost
Vehicle Accumulated Depr.
Equiptment at Cost
89,500,000
Equiptment Accumulated Depr.
Credit Card
Accounts Payable
Accruad expenses
Income Tax Payable
PPN Outcome
PPN Income
59,680,000
Bank Mandiri Loan (KUK)
Common Stock
Retained Earning
Sales of Merchandise
Freight Collected
Late Fee Collected
Sales Discount
8,665,000
Cost of Good Sold
384,740,000
Freight Paid
1,220,000
Purchase Discount
Advertising Expense
14,800,000
In Store Promotion Expense
8,000,000
Utility Expense
7,200,000
Telephone Expense
5,400,000
Rent Expense
12,500,000
Supplies Expense
7,600,000
Maintenance and Repair Expense 10,750,000
Bad Debt Expense
2,000,000
13,750,000
Insurance Expense
6,500,000
Late Fee Expense
220,000
1 Desember 2013
DEBIT
CREDIT
138,060,000
3,500,000
55,000,000
3,600,000
3,600,000
82,000,000
6,800,000
1,500,000
4,000,000
210,000,000
275,000,000
260,000,000
15,250,000
15,250,000
80,000,000
5,000,000
89,500,000
21,500,000
21,500,000
4,200,000
77,000,000
1,300,000
39,380,000
187,500
83,190,000
73,700,000
56,100,000
85,000,000
790,000,000
53,000,000
649,400,000
8,000,000
100,000,000
790,000,000
53,000,000
554,500,000
7,500,000
8,500,000
323,440,000
1,220,000
1,970,000
1,090,000
14,000,000
8,000,000
7,200,000
5,400,000
12,500,000
7,600,000
10,000,000
2,000,000
13,750,000
6,500,000
(6-3100)
(8-1000)
(8-2000)
(9-1000)
(9-2000)
(9-3000)
Wages & Salaries

Interest Income
Devidend Income
Interest Expense
Bank Service Charge
Loss Sales of Vehicle
Jumlah
30,250,000
26,500,000
3,500,000
8,500,000
5,570,000
7,500,000
12,000,000
3,500,000
8,500,000
4,070,000
7,500,000
1,762,477,500 1,762,477,500 1,719,640,000 1,719,640,000

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PT BERKAH

POST CLOSING TRIAL BALANCE

Allowance for Doubtful Debt

Building Accum Depr

Vehicle Accum Sdepr

Equipment Accum Depreciation

Income Tax Payable

Bank Mandiri Loan

Allowance of DoubTful Debt

BUILDING ACCUM DEPR

VEHICLE ACCUM DEPR

EQUIPMENT ACCUM DEPR

INCOME TAX PAYABLE

bank MANDIRI Loan

COST OF GOODS SOLD

LATE FEE COOLLECTED

IN STORE PROMOTION EXPENSES

MAINTENANCE & REPAIR EXPENSES

Bad Debt Expense

LATE FEE EXPENSES

INCOME TAX EXPENSE

LOSS OF SALES VEHICLE

Bank Service Charge

Wages and Salaries expense

lost sales of vehicle

Cost of goods Sold

In store Promotion Expense

Maintenance & Repair Expense

Bad Debt Expense

late Fee Expense

Wage & salaries Expense

Bank Service Charge

Gain/loss sales vehicle

ARUS KAS DARI AKTIVITAS OPERASI

Penjualan Tunai kendraan

Pembayaran piutang dari Toko Baru

Pembayaran Gaji Karyawan

Telepon bulan Nopember

Listrik bulan Nopember

Air bulan Nopember

Arus Kas Bersih dari Aktivitas Operasi

ARUS KAS DARI AKTIVITAS PENDANAAN

ARUS KAS DARI AKTIVITAS IVESTASI

Kas dan setara kas pada akhir periode

LIABILITY AND EQUITY

Income Tax Payable

Allowance for Doubtful Debt

Total Current Assets

Total Current Liabilities

Long Term Liabilities

535,532,500.00 Bank Mandiri Loan

Building Accum Depr

Vehicle Accum Sdepr

TOTAL LIABILITIES & EQUITY

Retained Earning, 1 Desember 2013

Trial Balance After AJP

COST OF GOODS SOLD

Cost of Goods Sold

In store Promotion Expense

Maintenance & Repair Expense

late Fee Expense

Wage & salaries Expense

Operating Net Profit

Total Other Revenue