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PT EDELWEISS ELEKTRONIK

BUKU BESAR PEMBANTU UTANG


DESEMBER 2015
Aneka Elektronik
Date
Des
2015

Description
1
10
23

Ref

Debit

Saldo awal
Pelunasan
Pembelian

Rp

92,400,000

Indo Elektronik
Date
Des
2015

Description
1
19

Ref

Debit

Saldo awal
Pembelian

City Elektronik
Date
Des
2015

Description
1
6
8

Saldo awal
Pembelian
Retur Pembelian

Ref

Debit

Rp

19,580,000

EISS ELEKTRONIK
PEMBANTU UTANG
EMBER 2015
S001
Credit

Rp

Balance
Debit
Rp
Rp
Rp

119,526,500

Credit
92,400,000
119,526,500

S002
Credit
Rp

Balance
Debit
Rp
Rp
Rp

82,831,000

Credit
83,600,000
166,431,000
166,431,000

S003
Credit
Rp

106,140,000

Balance
Debit
Rp
Rp
Rp
Rp

Credit
118,800,000
224,940,000
205,360,000
205,360,000

PT EDELWEISS ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015
Toko Modern Elektronik
Date
Dec
2015

Description
1
2
24

Ref

Debit

JKm-1

Saldo awal
Pelunasan
Penjualan

Rp

97,350,000

Toko Kharisma
Date
Dec
2015

Description
1
10
14

Saldo awal
Penjualan
Retur Penjualan

Ref

Debit

Rp

93,890,000

Toko Cipta Electric


Date
Dec
2015

Description
1
15
27

Ref

Debit

Saldo awal
Pelunasan
Penjualan

Rp

169,720,000

Toko Duta Harapan


Date
Dec
2015

Description
1
3

Saldo awal
Penjualan

Ref

Debit

Rp

84,870,000

29

Pelunasan

EISS ELEKTRONIK
PEMBANTU PIUTANG
EMBER 2015
C001
Balance

Credit
Rp

Rp
90,200,000 Rp
Rp

Debit
90,200,000
97,350,000

Credit

C002
Balance

Credit

Rp

Rp
Rp
18,040,000 Rp
Rp

Debit
99,000,000
192,890,000
174,850,000
174,850,000

Credit

C003
Balance

Credit
Rp

Rp
112,200,000 Rp
Rp

Debit
112,200,000
169,720,000

Credit

C004
Balance

Credit
Rp
Rp

Debit
85,800,000
170,670,000

Credit

Rp

85,800,000 Rp

84,870,000

PT EDELWEISS ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015
No.

Nama

No. Faktur

Tanggal

Aneka Elektronik

AE-1457

23-Dec-15

Indo Elektronik

IE-1589

20-Nov-15

Indo Elektronik

IE-1607

19-Dec-15

City Elektronik

FCE-3022

28-Nov-15

City Elektronik

FCE-3100

6-Dec-15

PT EDELWEISS ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015
No.

Nama

No. Faktur

Tanggal

Toko Modern Elektronik

F-12/03

12/24/2015

Toko Kharisma

F-11/27

11/30/2015

Toko Kharisma

F-12/02

12/10/2015

Toko Cipta Electric

F-12/04

12/27/2015

Toko Duta Harapan

F-12/01

12/3/2015

Jumlah
Rp

119,526,500

Rp

83,600,000

Rp

82,831,000

Rp

118,800,000

Rp

86,560,000

Rp

491,317,500

Jumlah
Rp

97,350,000

Rp

99,000,000

Rp

75,850,000

Rp

169,720,000

Rp

84,870,000

Rp

526,790,000

PT EDELWEISS ELEKTRONIK
NERACA SALDO
DESEMBER 2015
No. Account
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200

Name Account
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning

3-1300
4-1100
4-1200
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200

Income Summary
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense

6-1300
6-1400
6-1500

Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense

Rp
Rp
Rp

Debit
408,893,700
5,000,000
526,790,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

104,931,946
7,565,000
4,400,000
6,930,000
31,378,600
145,000,000
192,500,000
768,000,000

Rp

258,000,000

Rp

220,800,000

Rp

26,252,500

Rp
Rp
Rp
Rp
Rp

10,504,000
16,400,000
1,691,993,054
6,815,500
10,125,000

Rp

16,500,000

Rp
Rp
Rp

4,400,000
6,700,000
7,110,000

6-1600
6-1700
6-1800
6-1900
8-1100
8-1200
8-1300
9-1100
9-1200
9-1300
9-1400
9-1500
9-1600

Bad Debt Expense


Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Income
Deviden Income
Late Fees Collected
Interest Expense
Bank Service Charge
Income Tax Expense
Gain/loss Sales Vehicle
Miscellaneous Expense
Late Fee Expense

Rp
Rp
Rp

78,705,000
1,890,000
99,000,000

Rp
Rp

5,400,000
3,400,000

Rp

825,000

Rp

4,666,209,300

Credit

Rp

Rp

Rp

Rp

104,931,946

6,650,000

117,760,000
Rp

Rp

94,395,000

Rp

Rp
Rp

77,720,000
0
491,317,500
0
19,500,000
50,230,000

Rp
Rp
Rp
Rp

243,000,000
1,000,000,000
265,058,800

Rp
Rp

2,288,700,000
220,000

Rp
Rp

Rp

Rp
Rp
Rp

5,000,000
5,800,000
858,000

Rp

4,666,209,300

PT EDELWEISS ELEKTRONIK
BUKU BESAR
DESEMBER 2015
Cash In Bank
Date
Dec
2015

Description
1
31
31
31

saldo awal
Penerimaan kas
Pengeluaran kas
Penyesuaian

Ref

JKm-1
JKk-1
AJP-1

Debit
Rp

415,714,000

Rp

405,000

Petty Cash
Date
Dec
2015

Description
1

Ref

Debit

saldo awal

Accounts Receivable
Date
Dec
2015

Description
1
14
31
31

saldo awal
Retur penjualan
Penerimaan kas
Penjualan

Ref

JU-1
JKm-1
JPj-1

Debit

Rp

445,830,000

Allowance for Doubtful Debt


Date
Dec

Description
1

saldo awal

Ref

Debit

2015

31
31

Penerimaan kas
penyesuaian

JKm-1
AJP-1

Merchandise Inventory
Date
Dec
2015

Description
1
8
14
31
31
31

saldo awal
Retur Pembelian
Retur penjualan
Penerimaan kas
pembelian
penjualan

Ref

Debit

JU-1
JU-1
JKm-1
JPb-1 Rp
JPj-1

14,684,844.00
280,325,000

Store Supplies
Date
Dec
2015

Description
1
31
31

saldo awal
Pengeluaran Kas
penyesuaian

Ref

JPk-1
AJP-1

Debit
Rp

715,000

Prepaid Rent
Date
Dec
2015

Description
1
31

saldo awal
penyesuaian

Ref

AJP-1

Debit

Prepaid Insurance
Date
Dec
2015

Description
1
31

Ref

Debit

AJP-1

saldo awal
penyesuaian

Prepaid Income Tax


Date
Dec
2015

Description
1
31

Ref

Debit

AJP-1

saldo awal
penyesuaian

Stock Investment
Date
Dec
2015

Description
1

Ref

Debit

saldo awal

Land
Date
Dec
2015

Description
1

saldo awal

Ref

Debit

Building At Cost
Date
Dec
2015

Description
1

Ref

Debit

saldo awal

Building Accumulated Depr.


Date
Dec
2015

Description
1
31

Ref

Debit

AJP-1

saldo awal
penyesuaian

Vehicle At Cost
Date
Dec
2015

Description
1

Ref

Debit

saldo awal

Vehicle Accumulated Depr.


Date

Description

Ref

Debit

Dec
2015

1
31

AJP-1

saldo awal
penyesuaian

Equipment
Date
Dec
2015

Description
1

Ref

Debit

saldo awal

Equipment Accumulated Depr.


Date
Dec
2015

Description
1
31

Ref

Debit

AJP-1

saldo awal
penyesuaian

Credit Card
Date
Dec
2015

Description
1
31

saldo awal
Pengeluaran kas

Ref

JKk-1

Debit
Rp

5,400,000

Account Payable
Date
Dec
2015

Description
1
8
31
31

saldo awal
Retur Pembelian
Pengeluaran kas
pembelian

Ref

JU-1
JKk-1
JPb-1

Debit
Rp
Rp

19,580,000
92,400,000

Accrued Expense
Date
Dec
2015

Description

Ref

1
31

saldo awal
Pengeluaran kas

JKk-1

31

penyesuaian

AJP-1

Debit
Rp

10,700,000

Income Tax Payable


Date
Dec
2015

Description
31

Ref

Debit

AJP-1

penyesuaian

PPN Payable
Date
Dec
2015

Description
1
31

saldo awal
penyesuaian

Ref

AJP-1

Debit

PPN Outcome
Date
Dec
2015

Description
14
31
31
31

Retur Penjualan
Penerimaan kas
penjualan
penyesuaian

Ref
JU-1
JKm-1
JPj-1
AJP-1

Debit
1,640,000.00

Rp

50,230,000

PPN Income
Date
Dec
2015

Description
8
31
31

Retur Pembelian
Pembelian
penyesuaian

Ref
JU-1
JPb-1
AJP-1

Debit
Rp

28,032,500

Dividend Payable
Date
Dec
2015

Description
1
31

saldo awal
Pengeluaran kas

Ref

JKk-1

Debit
Rp

4,800,000

Bank Mandiri Loan


Date

Description

Ref

Debit

Date
Dec
2015

Description
1
31

saldo awal
Pengeluaran kas

Ref

JKk-1

Debit
Rp

27,000,000

Common Stock
Date
Dec
2015

Description
1

Ref

Debit

saldo awal

Retained Earnings
Date
Dec
2015

Description
1
31
31

saldo awal
penutup
penutup

Ref

JP-1
JP-1

Debit

Rp

Income Summary
Date
Dec
2015

Description
31
31
31

Ref
JP-1
JP-1
JP-1

penutup
penutup
penutup

Debit
Rp
Rp

2,033,242,916
267,845,084

Sales of Merchandise
Date
Dec
2015

Description
1
31
31
31

saldo awal
Penerimaan kas
penjualan
penutup

Ref

JKm-1
JPj-1
JP-1

Debit

Rp

2,288,700,000

Freight Collected
Date
Dec
2015

Description
31
31

penjualan
penutup

Ref
JPj-1
JP-1

Debit
Rp

220,000

Sales Discount
Date
Dec
2015

Description
1
31
31

saldo awal
Penerimaan kas
penutup

Ref

JKm-1
JP-1

Debit
Rp

1,804,000

Sales Return
Date
Dec
2015

Description
14
31

Retur penjualan
penutup

Ref
JU-1
JP-1

Debit
Rp

16,400,000

Cost of Goods Sold


Date
Dec
2015

Description
1
14
31
31
31

saldo awal
Retur Penjualan
Penerimaan kas
penjualan
penutup

Ref

JU-1
JKm-1
JPj-1
JP-1

Debit

Rp
Rp

104,472,909
363,204,989

Freight Paid
Date
Dec
2015

Description
1
31
31

Ref

JPb-1
JP-1

saldo awal
pembelian
penutup

Debit
Rp

140,000

Advertising Expenses
Date

Description

Ref

Debit

Date
Dec
2015

Description
1
31
31

saldo awal
Pengeluaran Kas
penutup

Ref

JPk-1
JP-1

Debit
Rp

775,000

Telephone, Water, and Electricity Expenses


Date
Dec
2015

Description
1
31
31

Ref

AJP-1
JP-1

saldo awal
penyesuaian
penutup

Debit
Rp

1,700,000

Rent Expenses
Date
Dec
2015

Description
1
31
31

Ref

AJP-1
JP-1

saldo awal
penyesuain
penutup

Debit
Rp

400,000

Store Supplies Expenses


Date
Dec
2015

Description
1
31
31

saldo awal
penyesuaian
penutup

Ref

AJP-1
JP-1

Debit
Rp

2,395,000

Maintenance and Repair Expenses


Date
Dec
2015

Description
1
31
31

saldo awal
Pengeluaran Kas
penutup

Ref

JPk-1
JP-1

Debit
Rp

810,000

Bad Debt Expenses


Date
Dec
2015

Description
31
31

penyesuaian
penutup

Ref
AJP-1
JP-1

Debit
Rp

9,153,700

Depreciation Expenses
Date
Dec
2015

Description
1
31
31

Ref

AJP-1
JPn-1

saldo awal
penyesuaian
penutup

Debit
Rp

7,155,000

Insurance Expenses
Date
Dec
2015

Description
1
31
31

saldo awal
penyesuaian
penutup

Ref

AJP-1
JP-1

Debit
Rp

315,000

Wages & Salaries Expenses


Date
Dec
2015

Description
1
31
31

Ref

AJP-1
JP-1

saldo awal
penyesuaian
penutup

Debit
Rp

9,000,000

Interest Income
Date
Dec
2015

Description
1
31
31

Ref

AJP-1
JP-1

saldo awal
penyesuaian
penutup

Debit

Rp

5,510,000

Dividen Income
Date
Dec
2015

Description
1
31

Ref

JPn-1

saldo awal
penutup

Debit
Rp

5,800,000

Late Fees Collected


Date

Description

Ref

Debit

Dec
2015

31
31

Penerimaan kas
penutup

JKm-1
JP-1

Rp

858,000

Interest Expenses
Date
Dec
2015

Description
1
31
31

saldo awal
Pengeluaran kas
penutup

Ref

JKk-1
JP-1

Debit
Rp

2,700,000

Bank Service Charge


Date
Dec
2015

Description
1
31
31

Ref

AJP-1
JP-1

saldo awal
penyesuaian
penutup

Debit
Rp

105,000

Income Tax Expenses


Date
Dec
2015

Description
31
31

penyesuaian
penutup

Ref
AJP-1
JP-1

Debit
Rp

43,251,662

Gain/Loss Sales Vehicle


Date

Description

Ref

Debit

Description

Ref

Debit

Miscellalneous Expenses
Date
Dec
2015

1
31

JP-1

saldo awal
penutup

Late Fee Expenses


Date

Description

Ref

Debit

EISS ELEKTRONIK
KU BESAR
EMBER 2015
1-1100
Balance

Credit

Rp

Rp
Rp
145,300,000 Rp
Rp

Debit
138,479,700
554,193,700
408,893,700
409,298,700

Credit

1-1200
Balance

Credit
Rp

Debit
5,000,000

Credit

1-1300
Credit

Rp

Rp
18,040,000.00 Rp
288,200,000 Rp
Rp

Balance
Debit
387,200,000
369,160,000
80,960,000
526,790,000

Credit

1-1400
Credit

Balance
Debit
Rp

Credit
3,150,000

Rp
Rp

3,500,000
9,153,700

Rp
Rp

6,650,000
15,803,700

1-1500
Balance

Credit

Rp
Rp

Rp
17,800,000.00 Rp
Rp
104,472,909 Rp
Rp
363,204,989 Rp

Debit
295,400,000
277,600,000
292,284,844
187,811,935
468,136,935
104,931,946

Credit

1-1600
Balance

Credit

Rp

Rp
Rp
2,395,000 Rp

Debit
6,850,000
7,565,000
5,170,000

Credit

1-1700
Balance

Credit
Rp

Rp
400,000 Rp

Debit
4,400,000
4,000,000

Credit

1-1800
Balance

Credit
Rp
315,000 Rp

Rp

Debit
6,930,000
6,615,000

Credit

1-1900
Balance

Credit
Rp

Rp
31,378,600 Rp

Debit
31,378,600
-

Credit

1-2100
Credit
Rp

Balance
Debit
145,000,000

Credit

1-3100
Balance

Credit
Rp

Debit
192,500,000

Credit

1-3200
Balance

Credit
Rp

Debit
768,000,000

Credit

1-3300
Balance

Credit
Rp

Debit
Rp
Rp

2,560,000

Credit
117,760,000
120,320,000

1-3400
Credit
Rp

Balance
Debit
258,000,000

Credit

1-3500
Credit

Balance
Debit

Credit

Rp

Rp
Rp

3,255,000

94,395,000
97,650,000

1-3600
Balance

Credit
Rp

Debit
220,800,000

Credit

1-3700
Credit
Rp

Balance
Debit
Rp
Rp

1,340,000

Credit
77,720,000
79,060,000

2-1100
Credit

Balance
Debit
Rp
Rp

Credit
5,400,000
-

2-1200
Credit

Rp

Balance
Debit
Rp
Rp
Rp
Rp

308,497,500

Credit
294,800,000
275,220,000
182,820,000
491,317,500

2-1300
Credit

Rp

Balance
Debit

10,700,000

Rp
Rp

Credit
10,700,000
-

Rp

10,700,000

2-1400
Credit
Rp

Balance
Debit

11,873,062

Rp

Credit
11,873,062

2-1500
Credit
Rp

23,977,500

Balance
Debit
Rp
Rp

Credit
19,500,000
43,477,500

2-1600
Credit
Rp
Rp

Balance
Debit

11,360,000
40,510,000

Rp
Rp
Rp

Credit
(1,640,000.00)
9,720,000
50,230,000
-

2-1700
Credit
Rp
Rp

1,780,000 Rp
Rp
26,252,500 Rp

Balance
Debit
(1,780,000)
26,252,500
-

Credit

2-1800
Credit

Balance
Debit
Rp
Rp

2-2100
Credit

Balance

Credit
4,800,000
-

Credit

Debit
Rp
Rp

Credit
270,000,000
243,000,000

3-1100
Credit

Balance
Debit
Rp

Credit
1,000,000,000

3-1200
Credit
Rp

267,845,084

Balance
Debit
Rp
Rp
Rp

Credit
265,058,800
532,903,884
532,903,884

3-1300
Balance

Credit
Rp

Debit

2,301,088,000

Rp
Rp
Rp

Credit
2,301,088,000
267,845,084
-

4-1100
Balance

Credit
Rp
Rp

Debit
Rp
Rp
Rp
Rp

113,600,000
405,100,000

Credit
1,770,000,000
1,883,600,000
2,288,700,000
-

4-1200
Balance

Credit
Rp

Debit

Credit

220,000

Rp
Rp

220,000
-

4-1300
Credit

Rp

Rp
Rp
10,504,000 Rp

Balance
Debit
8,700,000
10,504,000
-

Credit

4-1400
Credit
Rp

Rp
16,400,000 Rp

Balance
Debit
16,400,000
-

Credit

5-1100
Credit
Rp

Rp

Rp
14,684,844 Rp
Rp
Rp
1,691,993,054 Rp

Balance
Debit
1,239,000,000
1,224,315,156
1,328,788,065
1,691,993,054
-

Credit

5-1200
Credit

Rp

Rp
Rp
6,815,500 Rp

Balance
Debit
6,675,500
6,815,500
-

6-1100
Credit

Balance

Credit

Credit

Rp

Rp
Rp
10,125,000 Rp

Debit
9,350,000
10,125,000
-

Credit

6-1200
Credit

Rp

Rp
Rp
18,200,000 Rp

Balance
Debit
16,500,000
18,200,000
-

Credit

6-1300
Credit

Rp

Rp
Rp
4,800,000 Rp

Balance
Debit
4,400,000
4,800,000
-

Credit

6-1400
Credit

Rp

Rp
Rp
9,095,000 Rp

Balance
Debit
6,700,000
9,095,000
-

Credit

6-1500
Credit

Rp

Rp
Rp
7,110,000 Rp

Balance
Debit
6,300,000
7,110,000
-

Credit

6-1600
Credit
Rp

Rp
9,153,700 Rp

Balance
Debit
9,153,700
-

Credit

6-1700
Credit

Rp

Rp
Rp
85,860,000 Rp

Balance
Debit
78,705,000
85,860,000
-

Credit

6-1800
Credit

Rp

Rp
Rp
2,205,000 Rp

Balance
Debit
1,890,000
2,205,000
-

Credit

6-1900
Balance

Credit

Rp

Rp
Rp
108,000,000 Rp

Debit
99,000,000
108,000,000
-

Credit

8-1100
Balance

Credit
Rp

Debit
Rp
Rp
Rp

510,000

Credit
5,000,000
5,510,000
-

8-1200
Credit

Balance
Debit
Rp
Rp

Credit
5,800,000
-

8-1300
Credit

Balance
Debit

Credit

Rp

858,000

Rp
Rp

858,000
-

9-1100
Credit

Rp

Rp
Rp
5,400,000 Rp

Balance
Debit
2,700,000
5,400,000
-

Credit

9-1200
Credit

Rp

Rp
Rp
3,505,000 Rp

Balance
Debit
3,400,000
3,505,000
-

Credit

9-1300
Credit
Rp

Rp
43,251,662 Rp

Balance
Debit
43,251,662
-

Credit

9-1400
Balance

Credit

Debit

Credit

9-1500
Balance

Credit

Debit
Rp
825,000 Rp

Rp

Credit
825,000
-

9-1600
Credit

Balance
Debit

Credit

Rp

9,000,000

PT EDELWEISS ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015
Debit
Date

Invoice No. Description

Ref

Cash In Bank

Sales Discount

BKM12-1 Toko Modern Elektronik

Rp

15

BKM12-2 Toko Cipta Electric

Rp

112,200,000

Rp

124,960,000

16

NK-01

Penjualan Tunai

88,396,000 Rp

24

BKM12-3 Piutang dihapuskan

Rp

3,500,000

29

BKM12-4 Toko Duta Harapan

Rp

86,658,000

Rp

415,714,000 Rp

1,804,000

1,804,000

Recapitulation
Debit
Acc. No.
1-1100
4-1300
5-1100

Rp
Rp
Rp

Amount
415,714,000
1,804,000
104,472,909

Rp

521,990,909

LWEISS ELEKTRONIK

L PENERIMAAN KAS

ESEMBER 2015
Debit

Credit
Acc. No

5-1100

Amount

Rp

Rp

Rp

90,200,000

Rp

112,200,000

104,472,909

Rp

85,800,000

104,472,909 Rp

288,200,000

Recapitulation
Credit
Acc. No.
1-1300
4-1100
2-1600
1-1500
1-1400
8-1300

Account Receivable

Rp
Rp
Rp
Rp
Rp
Rp

Amount
288,200,000
113,600,000
11,360,000
104,472,909
3,500,000
858,000

Rp

521,990,909

Acc. No

Amount

4-1100

Rp

113,600,000

2-1600

Rp

11,360,000

1-1500

Rp

104,472,909

1-1400

Rp

3,500,000

8-1300

Rp

858,000

Rp

233,790,909

PT EDELWEISS ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015
Debit
Date

Invoice No.

Description

Ref

Other

Account Payable

Acc. No.

BKK12-1

Gaji Karyawan

2-1300

10

BKK12-2

PT Aneka Elektronik

17

BKK12-3

Hutang Dividen

2-1800

20

BKK12-4

Pembayaran Kartu Kredit

2-1100

22

BKK12-5

Pembayaran Hutang

2-2100

30

BKK12-6

Pengisian Kas Kecil

Rp

92,400,000

9-1100
6-1100
2-1300
2-1300
1-1600
6-1500
Rp

92,400,000

RECAPITULATION
Acc. No.
2-1200

Debit
Amount
Rp
92,400,000

2-1300

Rp

10,700,000

2-1800

Rp

4,800,000

2-1100

Rp

5,400,000

2-2100

Rp

27,000,000

9-1100

Rp

2,700,000

6-1100

Rp

775,000

1-1600

Rp

715,000

6-1500

Rp

810,000

Rp

145,300,000

ELEKTRONIK
LUARAN KAS
ER 2015

ebit

Credit
Other

Cash in Bank

Amount
Rp

9,000,000 Rp

9,000,000

Rp

92,400,000

Rp

4,800,000 Rp

4,800,000

Rp

5,400,000 Rp

5,400,000

Rp

27,000,000 Rp

29,700,000

Rp

2,700,000

Rp

775,000 Rp

Rp

1,000,000

Rp

700,000

Rp

715,000

Rp

810,000

Rp

52,900,000 Rp

4,000,000

145,300,000

RECAPITULATION
Credit
Acc. No.
1-1100

Rp

Amount
145,300,000

Rp

145,300,000

Other
Acc. No.

Amount

PT EDELWEISS ELEKTRONIK
PETTY CASH
DESEMBER 2015

Date

Invoice No.

1
2
4
7
11

VKK12-1
VKK12-2
VKK12-3
VKK12-4
VKK12-5

Debit

Description

Acc. No

Advertising Expense
Telepon, Water, and Electricity Expense
Telepon, Water, and Electricity Expense
Store Supplies
Maintenance and Repair Expense

6-1100
2-1300
2-1300
1-1600
6-1500

Recapitulation
Debit
Acc. No.

6-1100
2-1300
1-1600
6-1500

Amount

Rp
Rp
Rp
Rp

775,000
1,700,000
715,000
810,000

Rp

4,000,000

Credit
Acc. No.
1-1200

NIK

Debit

Credit
Amount

Petty Cash

Rp
Rp
Rp
Rp
Rp

775,000
1,000,000
700,000
715,000
810,000

Rp
Rp
Rp
Rp
Rp

775,000
1,000,000
700,000
715,000
810,000

Rp

4,000,000 Rp

4,000,000

Rp

Amount
4,000,000

Rp

4,000,000

PT EDELWEISS ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015
Date

Doc. No

Description

Ref

BM12-1

Account Payable
PPN Income
Merchandise Inventory

2-1200
2-1700
1-1500

14

NKr12-1

Sales Return
PPN Outcome
Account Receivable
Merchandise Inventory
Cost of Goods Sold

4-1400
2-1600
1-1300
1-1500
5-1100

RECAPITULATION
Debit
Acc. No.
2-1200
4-1400
2-1600
1-1500

TOTAL

Credit
Amount
19,580,000.00
16,400,000.00
1,640,000.00
14,684,844.00

52,304,844.00

Acc. No.
2-1700
1-1500
1-1300
5-1100

KTRONIK
NAL
15
Debit

Credit

19,580,000.00
1,780,000.00
17,800,000.00

16,400,000.00
1,640,000.00
18,040,000.00
14,684,844.00
14,684,844.00

Credit
Amount
1,780,000.00
17,800,000.00
18,040,000.00
14,684,844.00

52,304,844.00

PT EDELWEISS ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015
Debit
Date

Invoice No.

6
19
23

FCE3100
IE1607
AE-1457

Description
PT City Elektronik
PT Indo Elektronik
PT Aneka Elektronik

Ref

Merchandise
Inventory

PPN Income

Rp
Rp
Rp

96,450,000 Rp
75,260,000 Rp
108,615,000 Rp

9,645,000
7,526,000
10,861,500

Rp

280,325,000 Rp

28,032,500

RECAPITULATION
Debit
Acc. No.
1-1500
2-1700
5-1200

Rp
Rp
Rp

Amount
280,325,000
28,032,500
140,000

Rp

308,497,500

Credit
Freigt Paid

Account Payable

Rp
Rp
Rp

45,000 Rp
45,000 Rp
50,000 Rp

106,140,000
82,831,000
119,526,500

Rp

140,000 Rp

308,497,500

RECAPITULATION
Credit
Acc. No.
2-1200

Rp

Amount
308,497,500

Rp

308,497,500

PT EDELWEISS ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015
Debit
Date

Invoice No.

3
10
24
27

F-12/01
F-12/02
F-12/03
F-12/04

Description

Ref

Toko Duta Harapan


Toko Kharisma
Toko Modern Elektronik
Toko Cipta Electric

Account Receivable
Rp
Rp
Rp
Rp

84,870,000
93,890,000
97,350,000
169,720,000

Rp

445,830,000

RECAPITULATION
DEBIT
Acc. No.
1-1300
5-1100

Rp
Rp

Amount
445,830,000
363,204,989

Rp

809,034,989

DELWEISS ELEKTRONIK
URNAL PENJUALAN
DESEMBER 2015
CGS (Dr.) /
Merchandise
Inventory (Cr.)

Credit
Sales of Merchandise

Rp
Rp
Rp
Rp

68,500,000
76,255,923
79,939,142
138,509,924

Rp
Rp
Rp
Rp

Rp

363,204,989 Rp

77,100,000
85,300,000
88,500,000
154,200,000

CREDIT
Amount
Rp
363,204,989
Rp
405,100,000
Rp
40,510,000
Rp
220,000
Rp

Rp
Rp
Rp
Rp

405,100,000 Rp

RECAPITULATION
Acc. No.
1-1500
4-1100
2-1600
4-1200

PPN Outcome

809,034,989

7,710,000
8,530,000
8,850,000
15,420,000

Freight Collected
Rp
Rp
Rp
Rp

60,000
60,000
100,000

40,510,000 Rp

220,000

PT EDELWEISS ELEKTRONI
KARTU PERSEDIAAN
DESEMBER 2015
SAM191
IN
Date
Dec
2015

Invoice No.
1
3
6
8
10
14
16
19
23
24
27

F-12/01
FCE.3100
BM12-1
F-12/02
NKr12-1
NK01
IE1607
AE-1457
F-12/03
F-12/04

Description
Saldo Awal
Penjualan
Pembelian
Retur Pembelian
Penjualan
Retur Penjualan
Penjualan Tunai
Pembelian
Pembelian
Penjualan
Penjualan

Quantity

Price

16
-3

2,900,000
2,900,000

9
14

2,850,000
2,910,000

SAM202
IN
Date
Dec
2015

Invoice No.
1
3
6
8
10
14
16
19
23
24
27

F-12/01
FCE.3100
BM12-1
F-12/02
NKr12-1
NK01
IE1607
AE-1457
F-12/03
F-12/04

Description
Saldo Awal
Penjualan
Pembelian
Retur Pembelian
Penjualan
Retur Penjualan
Penjualan Tunai
Pembelian
Pembelian
Penjualan
Penjualan

Quantity

Price

11
-2

4,550,000
4,550,000

11
15

4,510,000
4,525,000

PT EDELWEISS ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015
KULKAS 1 PINTU
IN

OUT
Amount

Quantity

Price

BALANCE
Amount

10

2,800,000

28,000,000

11
(2)
13

2,831,707
2,831,707
2,831,707

31,148,780
(5,663,415)
36,812,195

2,861,725
2,861,725

25,755,523
57,234,495

46,400,000
(8,700,000)

25,650,000
40,740,000
9
20

Quantity
38
28
44
41
30
32
19
28
42
33
13

Price
2,800,000
2,800,000
2,836,364
2,831,707
2,831,707
2,831,707
2,831,707
2,837,587
2,861,725
2,861,725
2,861,725

KULKAS 2 PINTU
IN

OUT
Amount

Quantity

Price

BALANCE
Amount

4,500,000

40,500,000

10
(2)
15

4,510,714
4,510,714
4,510,714

45,107,143
(9,021,429)
67,660,714

12
18

4,515,302
4,515,302

54,183,619
81,275,429

50,050,000
(9,100,000)

49,610,000
67,875,000

Quantity
42
33
44
42
32
34
19
30
45
33
15

Price
4,500,000
4,500,000
4,512,500
4,510,714
4,510,714
4,510,714
4,510,714
4,510,452
4,515,302
4,515,302
4,515,302

BALANCE
Amount
106,400,000
78,400,000
124,800,000
116,100,000
84,951,220
90,614,634
53,802,439
79,452,439
120,192,439
94,436,916
37,202,422

BALANCE
Amount
189,000,000
148,500,000
198,550,000
189,450,000
144,342,857
153,364,286
85,703,571
135,313,571
203,188,571
149,004,952
67,729,524

104,931,945

PT EDELWEISS ELEKTRONIK
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2015
Date
31

Doc. No
BM12-2

31

Description
Bank Service Charge
Cash in Bank
Interest Income

Ref
9-1200
1-1100
8-1100

BM12-3

Wages & Salaries Expenses


Telepon, Water, and Electricity Expense
Accrued Expenses

6-1900
6-1200
2-1300

31

BM12-4

Insurance Expenses
Rent Expenses
Store Supplies Expenses
Bad Debt Expenses
Prepaid Insurance
Prepaid Rent
Store Supplies
Allowance for Doubtful Debt

6-1800
6-1300
6-1400
6-1600
1-1800
1-1700
1-1600
1-1400

31

BM12-5

Depreciation Expenses
Building Accummulated Depr.
Vehicle Accummulated Depr.
Equipment Accummulated Depr.

6-1700
1-3300
1-3500
1-3700

31

BM12-6

PPN Outcome
PPN Income
PPN Payable
Income Tax Expense
Prepaid Income Tax
Income Tax Payable

2-1600
2-1700
2-1500
9-1300
1-1900
2-1400

RONIK
SUAIAN)
15
Debit
Rp
Rp

Rp
Rp

Rp
Rp
Rp
Rp

Rp

Rp

Rp

Rp

Rp

Credit
105,000
405,000
Rp

510,000

Rp

10,700,000

Rp
Rp
Rp
Rp

315,000
400,000
2,395,000
9,153,700

Rp
Rp
Rp

2,560,000
3,255,000
1,340,000

Rp
Rp

26,252,500
23,977,500

Rp
Rp

31,378,600
11,873,062

124,110,362 Rp

124,110,362

9,000,000
1,700,000

315,000
400,000
2,395,000
9,153,700

7,155,000

50,230,000

43,251,662

80,858,700

Rp
Rp

15,803,700
9,153,700

PT EDELWEISS ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2015
No. Account
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200
3-1300
3-1400
4-1100
4-1200
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200
6-1300

Name Account
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning
Dividend
Income Summary
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense

Rp
Rp
Rp

Debit
409,298,700
5,000,000
526,790,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

104,931,946
5,170,000
4,000,000
6,615,000
145,000,000
192,500,000
768,000,000

Rp

258,000,000

Rp

220,800,000

Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp

10,504,000
16,400,000
1,691,993,054
6,815,500
10,125,000
18,200,000
4,800,000

6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
8-1100
8-1200
8-1300
9-1100
9-1200
9-1300
9-1400
9-1500
9-1600

StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Income
Deviden Income
Late Fees Collected
Interest Expense
Bank Service Charge
Income Tax Expense
Gain/loss Sales Vehicle
Miscellaneous Expense
Late Fee Expense

Rp
Rp
Rp
Rp
Rp
Rp

9,095,000
7,110,000
9,153,700
85,860,000
2,205,000
108,000,000

Rp
Rp
Rp

5,400,000
3,505,000
43,251,662

Rp

825,000

Rp

4,679,348,562

Credit

Rp

15,803,700

Rp

120,320,000

Rp

97,650,000

Rp

79,060,000

Rp
Rp
Rp
Rp

491,317,500
10,700,000
11,873,062
43,477,500

Rp
Rp
Rp
Rp

243,000,000
1,000,000,000
265,058,800

Rp
Rp

2,288,700,000
220,000

Rp
Rp
Rp

5,510,000
5,800,000
858,000

Rp

4,679,348,562

Rp

PT EDELWEISS E
NERACA L
31 DESEMB
Acc. No
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200
3-1300
4-1100
4-1200
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
8-1100
8-1200
8-1300
9-1100
9-1200
9-1300

Account Name
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning
Income Summary
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Income
Deviden Income
Late Fees Collected
Interest Expense
Bank Service Charge
Income Tax Expense

Unadjusted Trial Balance


Dr.
Cr.
408,893,700
5,000,000
526,790,000
6,650,000
104,931,946
7,565,000
4,400,000
6,930,000
31,378,600
145,000,000
192,500,000
768,000,000
117,760,000
258,000,000
94,395,000
220,800,000
77,720,000
491,317,500
19,500,000
50,230,000
26,252,500
243,000,000
1,000,000,000
265,058,800

Adjustments
Dr.
405,000

50,230,000

2,288,700,000
220,000
10,504,000
16,400,000
1,691,993,054
6,815,500
10,125,000
16,500,000
4,400,000
6,700,000
7,110,000

1,700,000
400,000
2,395,000
9,153,700
7,155,000
315,000
9,000,000

78,705,000
1,890,000
99,000,000
5,000,000
5,800,000
858,000
5,400,000
3,400,000

105,000
43,251,662

9-1400
9-1500
9-1600

Gain/loss Sales Vehicle


Miscellaneous Expense
Late Fee Expense

825,000
4,666,209,300

4,666,209,300

124,110,362

PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015
(dalam ribuan rupiah)
Adjustments
Cr.

9,153,700
2,395,000
400,000
315,000
31,378,600

2,560,000
3,255,000
1,340,000

10,700,000
11,873,062
23,977,500
26,252,500

510,000

Adjusted Trial Balance


Dr.
Cr.
409,298,700
5,000,000
526,790,000
15,803,700
104,931,946
5,170,000
4,000,000
6,615,000
145,000,000
192,500,000
768,000,000
120,320,000
258,000,000
97,650,000
220,800,000
79,060,000
491,317,500
10,700,000
11,873,062
43,477,500
243,000,000
1,000,000,000
265,058,800
2,288,700,000
220,000
10,504,000
16,400,000
1,691,993,054
6,815,500
10,125,000
18,200,000
4,800,000
9,095,000
7,110,000
9,153,700
85,860,000
2,205,000
108,000,000
5,510,000
5,800,000
858,000
5,400,000
3,505,000
43,251,662

Income Statement
Dr.

10,504,000
16,400,000
1,691,993,054
6,815,500
10,125,000
18,200,000
4,800,000
9,095,000
7,110,000
9,153,700
85,860,000
2,205,000
108,000,000
5,400,000
3,505,000
43,251,662

Cr.

2,288,700,000
220,000
5,510,000
5,800,000
858,000
-

124,110,362

825,000
4,679,348,562

4,679,348,562

825,000
2,033,242,916
267,845,084
267,845,084

2,301,088,000
267,845,084

(dalam ribuan rupiah)


Balance
Dr.
409,298,700
5,000,000
526,790,000
104,931,946
5,170,000
4,000,000
6,615,000
145,000,000
192,500,000
768,000,000
258,000,000
220,800,000
-

Cr.

15,803,700
120,320,000
97,650,000
79,060,000
491,317,500
10,700,000
11,873,062
43,477,500
243,000,000
1,000,000,000
265,058,800
-

2,646,105,646
2,646,105,646

2,378,260,562
267,845,084
2,646,105,646

PT EDELWEISS ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015
Sales of Merchandise
Freight Collected
Sales Discount
Sales Return
Net Sales
Cost of Goods Sold
Freight Paid
Cost of Goods Sold
Gross Profit
Operating Expenses:
Advertising Expenses
Telepon, Water and Electricity Expense
Rent Expense
StoreSupplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Total Operating Expenses
Operating Profit
Other Income/Expenses:
Interest Income
Deviden Income
Late Fees Collected
Total Other Income
Interest Expense
Bank Service Charge
Miscellaneous Expense
Total other expenses
Total Other Income/Expenses
Net Profit Before Tax

Koreksi Fiskal:
- Bad Debt Expense
- Interest Income
- Gain/Loss Sales of Vehicle
- Dividend Income
Total Koreksi Fiskal
Penghasilan Kena Pajak
Income Tax Expense = 28% x (50% x Rp 308.940.446,-)
Net Income After Tax

Rp
Rp

1,691,993,054
6,815,500

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

10,125,000
18,200,000
4,800,000
9,095,000
7,110,000
9,153,700
85,860,000
2,205,000
108,000,000

Rp
Rp
Rp

5,510,000
5,800,000
858,000

Rp
Rp
Rp

5,400,000
3,505,000
825,000

Rp
Rp
Rp
Rp

9,153,700
(5,510,000)
(5,800,000)

TRONIK
UGI
Desember 2015

Rp
Rp

Rp
Rp

2,288,700,000
220,000

Rp
Rp

26,904,000
2,262,016,000

Rp
Rp

1,698,808,554
563,207,446

Rp
Rp

254,548,700
308,658,746

Rp
Rp

2,438,000
311,096,746

Rp
Rp

43,251,662
267,845,084

10,504,000
16,400,000

Rp

12,168,000

Rp

9,730,000

Rp

311,096,746

Rp
Rp

(2,156,300)
308,940,446

PT EDELWEISS ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015
Description

Cammond Stock

Saldo 30 November 2015

Rp

1,000,000,000.00

Issuance share Capital

Rp

Net Income

Rp

Devidends

Rp

Saldo 31 Desember 2015

Rp

1,000,000,000.00

EISS ELEKTRONIK
N LABA DITAHAN
g Berakhir 31 Desember 2015
Retained Earning
Rp

Rp
Rp
Rp
Rp

Total

265,058,800.00 Rp

Rp

267,845,083.56 Rp
-

Rp

532,903,883.56 Rp

1,265,058,800.00

267,845,083.56
1,532,903,883.56

PT EDELWEISS EL
LAPORAN POSISI K
31 DESEMBER
ASSET
Current Assets:
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Total current assets
Fixed Assets:
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Total Fixed Assets
TOTAL ASSETS

Rp
Rp
Rp
Rp
Rp
Rp

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

409,298,700
5,000,000
526,790,000
(15,803,700)
104,931,946
5,170,000
4,000,000
6,615,000
145,000,000

Rp

192,500,000

768,000,000
(120,320,000) Rp
258,000,000
(97,650,000) Rp
220,800,000
(79,060,000) Rp

647,680,000
160,350,000
141,740,000

PT EDELWEISS ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015
LIABILITIES & EQUITY
Current Liabilities:
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
Dividen Payable
Total Current Liabilities
Long Term Liabilities:
Bank Mandiri Loan
Total Liabilities
Rp

1,191,001,946
Equity:
Common Stock
Retained Earning
Total Equity

Rp
Rp

1,142,270,000
2,333,271,946 TOTAL LIABILITIES & EQUITY

Rp
Rp
Rp
Rp
Rp

Rp
Rp

491,317,500
10,700,000
11,873,062
43,477,500
Rp

557,368,062

Rp
Rp

243,000,000
800,368,062

Rp

1,532,903,884

Rp

2,333,271,946

1,000,000,000
532,903,884

PT EDELWEISS ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015
- Arus Kas dari Aktivitas Operasi:
Laba bersih
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Stock Invesment
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
Bank Mandiri Loan
Arus Kas dari Aktivitas Operasi

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

267,845,083.56
(526,790,000.00)
15,803,700.00
(104,931,946.00)
(5,170,000.00)
(4,000,000.00)
(6,615,000.00)
(145,000,000.00)
120,320,000.00
(258,000,000.00)
97,650,000.00
(220,800,000.00)
79,060,000.00
491,317,500.00
10,700,000.00
11,873,062.44
43,477,500.00
243,000,000.00

- Arus Kas dari Aktivitas Investasi


Land
Building At Cost
Arus Kas dari Aktivitas Investasi

Rp
Rp

(192,500,000.00)
(768,000,000.00)

Rp
Rp

1,000,000,000.00
265,058,800.00

- Arus Kas dari Aktivitas Pendanaan


Common Stock
Retained Earnings
Arus Kas dari Aktivitas Pendanaan
Kenaikan/Penurunan Arus Kas

er 2015

Rp

109,739,900.00

Rp

(960,500,000.00)

Rp
Rp

1,265,058,800.00
414,298,700.00

PT EDELWEISS ELEKTRONIK
JURNAL PENUTUP
31 DESEMBER 2015
Date

Description

Ref

Des

Sales of Merchandise

4-1100

31

Freight Collected
Interest Income
Deviden Income
Late Fees Collected
Income Summary

4-1200

Income Summary
Sales Discount
Sales Return
Cost of Goods Sold
Freight Paid
Advertising Expenses
Telepon, Water and Electricity Expense

3-1400
4-1300
4-1400
5-1100
5-1200
6-1100
6-1200
6-1300
6-1400
6-1500
6-1600
6-1700
6-1800
6-1900
9-1100
9-1200
9-1300
9-1500

31

Rent Expense
Store Supplies Expense
Maintenance and Repair Expense
Bad Debt Expense
Depreciation Expenses
Insurance Expense
Wages & Salaries Expense
Interest Expense
Bank Service Charge
Income Tax Expense
Miscellaneous Expense
31

Income Summary
Retained Earnings

8-1100
8-1200
8-1300
3-1400

3-1400
3-1200

ELEKTRONIK
ENUTUP
BER 2015
Debit

Credit

Rp

2,288,700,000

Rp

220,000

Rp
Rp
Rp

5,510,000
5,800,000
858,000

Rp

Rp

Rp

Rp

2,301,088,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

10,504,000
16,400,000
1,691,993,054
6,815,500
10,125,000
18,200,000
4,800,000
9,095,000
7,110,000
9,153,700
85,860,000
2,205,000
108,000,000
5,400,000
3,505,000
43,251,662
825,000

Rp

267,845,084

4,602,176,000 Rp

4,602,176,000

2,033,242,916

267,845,084

PT EDELWEISS ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015
No. Account
1-1100
1-1200
1-1300
1-1400
1-1500
1-1600
1-1700
1-1800
1-1900
1-2100
1-3100
1-3200
1-3300
1-3400
1-3500
1-3600
1-3700
2-1100
2-1200
2-1300
2-1400
2-1500
2-1600
2-1700
2-1800
2-2100
3-1100
3-1200
3-1300

Name Account
Cash in Bank
Petty Cash
Accounts Receivable
Allowance for Doubtful Debt
Merchandise Inventory
Store Supplies
Prepaid Rent
Prepaid Insurance
Prepaid Income Tax
Stock Invesment
Land
Building at Cost
Building Accumulated Depr.
Vehicle at cost
Vehicle Accumulated Depr.
Equipment
Equipment Accumulated Depr.
Credit Card
Accounts Payable
Accrued Expense
Income Tax Payable
PPN Payable
PPN Outcome
PPN Income
Dividen Payable
Bank Mandiri Loan
Common Stock
Retained Earning
Dividend

Rp
Rp
Rp

Debit
409,298,700
526,790,000

Rp
Rp
Rp
Rp
Rp
Rp
Rp
Rp

104,931,946
5,170,000
4,000,000
6,615,000
145,000,000
192,500,000
768,000,000

Rp

258,000,000

Rp

220,800,000

Rp

2,641,105,646

Credit

Rp

15,803,700

Rp

120,320,000

Rp

97,650,000

Rp

79,060,000

Rp
Rp
Rp
Rp

491,317,500
10,700,000
11,873,062
43,477,500

Rp
Rp
Rp

243,000,000
1,000,000,000
532,903,884

Rp

2,646,105,646

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