PD MAKMUR

Worksheet
Per 31 Desember 2014

Account Account Title Trial Balance Adjusment

Number
D C D
1101 Cash 12,500,000 a) 500,000 a,g)
1102 Account Receivable 5,000,000 a)
1103 Merchandise inventory 10,000,000 c) 8,000,000 c)
1104 Prepaid Insurance 2,400,000 d)
1105 Office Supplies 1,500,000 e)
1106 Store supllies 750,000 e)
1201 Land 25,000,000
1202 Building 20,000,000
1203 Accum. Deprec. Building 5,000,000 f)
1204 Equipement 5,000,000
1205 Accum. Deprec. Equipment 2,000,000 f)
2101 Account Payable 6,000,000
2102 Bank Payable 12,000,000
3101 Makmur Capital 45,050,000
3102 Prive 4,000,000 g) 250,000
4101 Sales 45,000,000
4102 Sales Return and allowance 2,000,000
4103 Sales Discount 1,000,000
5101 Purchases 20,000,000
5102 Purchases Return and Allowance 1,500,000
5103 Purchases Discount 500,000
5201 Sales Salaries Expense 5,000,000 h) 600,000
5202 Wages expense 500,000
5203 Utilities Expense 1,200,000
5204 Advertising expense 1,000,000 i)
5209 Miscellaneous Expense 200,000 a) 100,000
Total 117,050,000 117,050,000
6101 Interest Income a)
5205 Bad Debt Expense b) 250,000
1107 Allowance For Bad Debt b)
7101 Income Summary c) 10,000,000 c)
5206 Insurance Expense d) 400,000
5207 Office Supplies Expense e) 500,000
5208 Store Suplies Expense e) 350,000
5210 Depreciation Building Expense f) 500,000
5211 Depreciation Equipment Expense f) 200,000
2103 Sales Salaries Payable h)
5212 Office Salaries Expense h) 1,200,000
2104 Ofiice Salaries Payable h)
1108 Prepaid Advertising i) 400,000
23,250,000
Net Income/Laba bersih
 Profit and Loss
Adjusment Adjusted Balanceshet
Statement
C D C D C D C
350,000 12,650,000 12,650,000
5,000,000 5,000,000
10,000,000 8,000,000 8,000,000
400,000 2,000,000 2,000,000
500,000 1,000,000 1,000,000
350,000 400,000 400,000
25,000,000 25,000,000
20,000,000 20,000,000
500,000 5,500,000 5,500,000
5,000,000 5,000,000
200,000 2,200,000 2,200,000
6,000,000 6,000,000
12,000,000 12,000,000
45,050,000 45,050,000
4,250,000 4,250,000 0
45,000,000 45,000,000
2,000,000 2,000,000
1,000,000 1,000,000
20,000,000 20,000,000
1,500,000 1,500,000
500,000 500,000
5,600,000 5,600,000
500,000 500,000
1,200,000 1,200,000
400,000 600,000 600,000
300,000 300,000

500,000 500,000 500,000

250,000 250,000
250,000 250,000 250,000
8,000,000 10,000,000 8,000,000 10,000,000 8,000,000
400,000 400,000
500,000 500,000
350,000 350,000
500,000 500,000
200,000 200,000
 600,000 600,000 600,000
1,200,000 1,200,000
1,200,000 1,200,000 1,200,000
400,000 400,000
23,250,000 128,300,000 128,300,000 44,600,000 55,500,000 83,700,000 72,800,000
10,900,000 10,900,000
55,500,000 55,500,000 83,700,000 83,700,000
PD. Makmur
Profit and Loss Statement
Per Dec 31, 2014

Sales
Sales return and allowance
Sales discount

Net sales/penjualan bersih

Cost of goods sold
Merchandise inventory Dec 1, 2014
Purchases Rp 20,000,000.00
Transportation in Rp
Rp 20,000,000.00
Purchases return and allowance Rp 1,500,000.00
Purchases discount 500,000.00 (+)
Rp 2,000,000.00
Net purchases
Merchandise available for sales
Merchandise inventory Dec 31, 2014
Cost of goods sold
Gross profit

Operational Expense
General and administration expense
- Office salaries expense Rp 1,200,000.00
- office supplies expense 500,000.00
-Dereciation building expense 500,000.00
-Depreciation equipment expense 200,000.00
- Wages expense 500,000.00
- Utilities expense 1,200,000.00
- Insurance expense 400,000.00
Total general and administration expense
Selling Expense
- Sales salaries Rp 5,600,000.00
-Advertising expense 600,000.00
- Bad debt expense 250,000.00
- Store supplies expense 350,000.00
- Miscellaneous expense 300,000.00
Total selling expense
Total operational expense

Other Income and Expense

Interest income Rp 500,000.00
Interest expense Rp

Net Income before income taxes

Taxes income
Net income after income taxes
 Rp 45,000,000.00
Rp 2,000,000.00
1,000,000.00 (+)
Rp 3,000,000.00 (-)
Rp 42,000,000.00

Rp 10,000,000.00

(+)

(-)
Rp 18,000,000.00 (+)
Rp 28,000,000.00
Rp 8,000,000.00 (-)
Rp 20,000,000.00 (-)
Rp 22,000,000.00

(+)
Rp 4,500,000.00
(+)
Rp 7,100,000.00 (+)
Rp 11,600,000.00 (-)
Rp 10,400,000.00

(-)
Rp 500,000.00 (+)
Rp 10,900,000.00
Rp (-)
Rp 10,900,000.00
FIANANCIAL STATEMENT
Jenis :
1. Laporan Laba Rugi/Profit and loss statement/Income Statement
2. Laporan perubahan modal/laporan perubahan ekuitas/Capital Statement/Statement of changes of equities
3. Neraca/Laporan posisi keuangan/Balancesheet/Statement of financial position
4. Laporan arus kas/Cash flow statement
5. Catatan atas laporan keuangan/Notes of financial statement

Notes No 2
Kalau perusahaan berbentuk badan hukum PT/Perseroan terbatas
2. Laporan Laba Ditahan/Retained Earning statement
changes of equities
PD. Makmur
Statement of Changes Equities
Per Dec 31, 2014

Makmur Capital Dec, 1, 2014 Rp 45,050,000.00

Net income Rp 10,900,000.00
Prive 4,250,000.00 (-)
Increasing in capital Rp 6,650,000.00 (+)
Equities in Des 31, 2014 Rp 51,700,000.00
PD. Makmur
Statement of Financial Position
Per Dec 31, 2014

Asset
Current Asset
Cash Rp
Account receivable Rp 5,000,000.00
Allowance for bed debt 250,000.00 (-)
Merchandise inventory
Prepaid insurance
Prepaid advertissing
Office supplies
Store supplies
Total current asset Rp
Fixed Asset
Land Rp 25,000,000.00
###
Building Rp 20,000,000.00
Accum. Deprec. Building 5,500,000.00 (-)
Rp 14,500,000.00
###
Equipment Rp 5,000,000.00
Accum. Deprec. Equioment 2,200,000.00 (-)
Rp 2,800,000.00
###
Total fixed asset Rp
Total Asset Rp

Liabilities
Current liabilities
Account Payable Rp 6,000,000.00
Office salaries payable 1,200,000.00
Sales salaries payable 600,000.00
Total current liabilities Rp 7,800,000.00

Long term liabilities

Bank payable Rp 12,000,000.00
Bond payable
Total long term liabilities Rp 12,000,000.00 (+)
 Total Liabilities Rp 19,800,000.00

Equities
Makmur Capital Rp 51,700,000.00 (+)
Total Liabilities and Equities Rp
12,650,000.00

4,750,000.00
8,000,000.00
2,000,000.00
400,000.00
1,000,000.00
400,000.00 (+)
29,200,000.00

42,300,000.00
71,500,000.00
71,500,000.00

0.00