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PT BERKAH

BUKU BESAR
31 Desember 2013
(In Rupiah)
Account Name : Cash In Bank Account Name : 1-1110
Balance
Date Description Debit Credit
Debit
Des 1 Saldo 138,060,000
2013 31 Cash Receipt Journal 111,150,000 249,210,000
Cash Payment Journal 103,952,500 145,257,500

Account Name : Petty Cash Account Name : 1-1120


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 3,000,000
2013 31 Cash Payment Journal 3,350,000 6,350,000
Petty Cash 3,350,000 3,000,000

Account Name : Account Receivable Account Name : 1-1210


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 55,000,000
2013 31 Cash Receipt Journal 33,000,000 22,000,000
Sales Journal 89,575,000 111,575,000

Account Name : Allowace for Doubtful Debt Account Name : 1-1220


Balance
Date Description Debit Credit
Debit
Des 2013 1 Saldo

Account Name: Merchandise Inventory Account Name : 1-1310


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 82,000,000
2013 31 Purchase Journal 38,000,000 120,000,000
General Journal 63,500,000 56,500,000

Account Name: Supplies Account Name : 1-1320


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 6,800,000
2013 31 Petty Cash 500,000 7,300,000
Adjustment Entries 3,300,000 4,000,000
Acc.name: Prepaid rent Acc.No: 1-1410
Balance
Date Description Debit Credit
Debit
Des 1 Saldo 1,500,000
2013

Acc.name: Prepaid insurance Acc.No: 1-1420


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 4,000,000
2013 31 Adjustment Entries 2,500,000 1,500,000

Acc.name: Stock Invesment Acc.No: 1-2100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 335,000,000
2013

Acc.name: Land Acc.No: 1-3100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 275,000,000
2013

Acc.name: Buliding at Cost Acc.No: 1-3210


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 160,000,000
2013

Acc.name: Building Accumulation dpreciation Acc.No: 1-3220


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Adjustment Entries 1,000,000
Acc.name: Vehicle at cost Acc.No: 1-3301
Balance
Date Description Debit Credit
Debit
Des 1 Saldo 80,000,000
2013 31 Cash Receipt Journal 80,000,000 -

Acc.name: Vehicle at cost accumulation dpreciaton Acc.No: 1-3302


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Receipt Journal 5,000,000

Acc.name: Equipment at cost Acc.No: 1-3410


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 65,000,000
2013

Acc.name: Equipment accumulation depreciation Acc.No: 1-3402


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Adjustment Entries 1,800,000

Acc.name: Credit card Acc.No: 2-1110


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Payment Journal 4,200,000

Acc.name: Accounts payable Acc.No: 2-1210


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Payment Journal 77,000,000
Purchase Journal 41,800,000
General Journal 2,420,000
Acc.name: Accruad Expense Acc.No: 201211
Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Petty Cash 1,300,000

Acc.name: Income tax Payable Acc.No: 2-1212


Balance
Date Description Debit Credit
Debit
Des 31 Cash Payment Journal 187,500
2013 Adjustment Entries 31,026,250

Acc.name: PPN Payable Acc.No: 2-1213


Balance
Date Description Debit Credit
Debit
Des 31 Adjustment Entries 23,510,000
2013

Acc.name: PPN Outcome Acc.No: 2-1310


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Receipt Journal 1,380,000
Sales Journal 8,110,000
Adjustment Entries 83,190,000

Acc.name: PPN Income Acc.No: 2-1320


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 56,100,000
2013 31 Purchase Journal 3,800,000 59,900,000
General Journal 220,000 59,680,000
Adjustment Entries 59,680,000 -

Acc.name: Bank Mandiri Loan Acc.No: 2-2100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Payment Journal 15,000,000

Acc.name: Common Stock Acc.No: 3-1100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013
Acc.name: Retained earning Acc.No: 3-1200
Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013

Acc.name: Income summary Acc.No: 3-1300


Balance
Date Description Debit Credit
Debit

Acc.name: Sales of merchandise Acc.No: 4-1100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Receipt Journal 13,800,000
Sales Journal 81,100,000
Closing Entries 649,400,000

Acc.name: Freight Collected Acc.No: 4-2100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Receipt Journal 135,000
Sales Journal 365,000
Closing Entries 8,000,000

Acc.name: Late fee Collected Acc.No: 4-2200


Balance
Date Description Debit Credit
Debit

Acc.name: Sales Discount Acc.No: 4-2300


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 8,500,000
2013 31 Cash Receipt Journal 165,000 8,665,000
Closing Entries 8,665,000 -
Acc.name: Cost af goods sold Acc.No: 5-1100
Balance
Date Description Debit Credit
Debit
Des 1 Saldo 323,440,000
2013 31 General Journal 61,300,000 384,740,000
Closing Entries 384,740,000 -

Acc.name: Freight Paid Acc.No: 5-2000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 1,220,000
2013 31 Closing Entries 1,220,000 -

Acc.name: Purchase Discount Acc.No: 5-3000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Cash Payment Journal 880,000
Closing Entries 1,970,000

Acc.name: Advertising expense Acc.No: 6-1000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 14,000,000
2013 31 Petty Cash 800,000 14,800,000
Closing Entries 14,800,000 -

Acc.name: In store promotion Exepnse Acc.No: 6-1200


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 8,000,000
2013 31 Closing Entries 8,000,000 -

Acc.name: Utility expense Acc.No: 6-1210


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 7,200,000
2013 31 Closing Entries 7,200,000 -

Acc.name: Telepon expense Acc.No: 6-1220


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 5,400,000
2013 31 Closing Entries 5,400,000 -
Acc.name: Rent expense Acc.No: 6-2300
Balance
Date Description Debit Credit
Debit
Des 1 Saldo 12,500,000
2013 31 Closing Entries 12,500,000 -

Acc.name: Supplies expense Acc.No: 6-2400


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 7,600,000
2013 31 Adjustment Entries 3,300,000 10,900,000
Closing Entries 10,900,000 -

Acc.name: Maintenance & repair expense Acc.No: 6-2500


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 10,000,000
2013 31 Petty Cash 750,000 10,750,000
Closing Entries 10,750,000 -

Acc.name: bad debt expense Acc.No: 6-2600


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 2,000,000
2013 31 Closing Entries 2,000,000 -

Acc.name: Depreciation expense Acc.No: 6-2700


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 13,750,000
2013 31 Adjustment Entries 2,800,000 16,550,000
Closing Entries 16,550,000 -

Acc.name: Insurance expense Acc.No: 6-2800


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 6,500,000
2013 31 Adjustment Entries 2,500,000 9,000,000
Closing Entries 9,000,000 -
Acc.name: Late fee expense Acc.No: 6-2900
Balance
Date Description Debit Credit
Debit
Des 31 Cash Payment Journal 220,000 220,000
2013 Closing Entries 220,000 -

Acc.name: Wages & salaries Acc.No: 6-3100


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 26,500,000
2013 31 Cash Payment Journal 3,750,000 30,250,000
Closing Entries 30,250,000 -

Acc.name: Interest income Acc.No: 8-1000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Closing Entries 3,500,000

Acc.name: Deviden income Acc.No: 8-2000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo
2013 31 Closing Entries 8,500,000

Acc.name: Interest expense Acc.No: 9-1000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 4,070,000
2013 31 Cash Payment Journal 1,500,000 5,570,000
Closing Entries 5,570,000 -

Acc.name: Bank service charge Acc.No: 9-2000


Balance
Date Description Debit Credit
Debit
Des 1 Saldo 7,500,000
2013 31 Closing Entries 7,500,000 -
Acc.name: Income tax Expense Acc.No: 9-3000
Balance
Date Description Debit Credit
Debit
Des 31 Adjustment Entries 31,026,250 31,026,250
2013 Closing Entries 31,026,250 -

Acc.name: Gain/ Loss sales vehicle Acc.No: 9-4000


Balance
Date Description Debit Credit
Debit
Des 31 cash Receipt Journal 12,000,000
2013 Closing Entries 12,000,000 -
Account Name : 1-1110
Balance
Credit

Account Name : 1-1120


Balance
Credit

Account Name : 1-1210


Balance
Credit

Account Name : 1-1220


Balance
Credit
3,600,000

Account Name : 1-1310


Balance
Credit

Account Name : 1-1320


Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
15,250,000
16,250,000
Balance
Credit

Balance
Credit
5,000,000
-

Balance
Credit

Balance
Credit
21,500,000
23,300,000

Balance
Credit
4,200,000
-

Balance
Credit
77,000,000
-
41,800,000
39,380,000
Balance
Credit
1,300,000
-

Balance
Credit
187,500
31,213,750

Balance
Credit
23,510,000

Balance
Credit
73,700,000
75,080,000
83,190,000
-

Balance
Credit

Balance
Credit
100,000,000
85,000,000

Balance
Credit
790,000,000
Balance
Credit
53,000,000

Balance
Credit

Balance
Credit
554,500,000
568,300,000
649,400,000
-

Balance
Credit
7,500,000
7,635,000
8,000,000
-

Balance
Credit

-
-
-

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit
1,090,000
1,970,000
-

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit

Balance
Credit

Balance
Credit
3,500,000
-

Balance
Credit
8,500,000
-

Balance
Credit

Balance
Credit
Balance
Credit

Balance
Credit
PT BERKAH
BALANCE SHEET
31 DECEMBER 2013
( IN Rupiah )

Acc.No Acc. Name Debit Credit


1-1110 Cash In Bank 145,257,500
1-1120 Petty Cash 3,000,000
1-1210 Accounts Receivable 111,575,000
1-1220 Allowance for doubtful debt 3,600,000
1-1310 Merchandise inverntory 56,500,000
1-1320 Supplier 7,300,000
1-1410 Prepaid Rent 1,500,000
1-1420 prepaid insurance 4,000,000
1-2100 Stock investments 335,000,000
1-3100 Land 275,000,000
1-3210 Building at cost 160,000,000
1-3220 buliding aqumulatiaon depr 15,250,000
1-3301 Vehicle at cost
1-3302 vehicle accumulation depr
2-1110 Equipment at cost 65,000,000
2-1210 Equipment accumulation depr 21,500,000
2-1110 Credit card
2-1210 Accounts payable 39,380,000
2-1211 Accruad payable
Income tax payable 187,500
2-1310 PPN Outcome 83,190,000
2-1320 PPN Income 59,680,000
2-2100 Bank Mandiri Loan 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
5-1100 Cost of goods sold 384,740,000
5-2000 Freight paid 1,220,000
5-3000 Purchase discount 1,970,000
6-1100 Advertising expense 14,800,000
6-1200 In store promotion expense 8,000,000
6-2100 Utility expense 7,200,000
6-2200 Telephone expense 5,400,000
6-2300 Rent expense 12,500,000
6-2400 Supplies exepnse 7,600,000
6-2500 Maintenance & repair expense 10,750,000
6-2600 Bad debt expense 2,000,000
6-2700 Dpreciation expense 13,750,000
6-2800 Insurance expense 6,500,000
6-2900 Late fee expense 220,000
6-3100 Wages & salries 30,250,000
8-1000 Interst income 3,500,000
8-2000 Deviden income 8,500,000
9-1000 Interst expense 5,570,000
9-2000 Bank service charge 7,500,000
9-3000 Loss of sales vehicle 12,000,000
Jumlah 1,762,477,500 1,762,477,500
PT. BERKAH
ADJUSTMENT ENTRIES
31 DECEMBER 2013
( In Rupiah )

Date Description Pos Ref Debit Credit


Desember 31 Depreciation Expense 6-2700 2,800,000
2013 Building Accum. Dep. 1-3220 1,000,000
Equipment Accum. Dep 2-1210 1,800,000
Supplies Expense 6-2400 3,300,000
Suplies 1-1320 3,300,000
Insurance Expense 6-2800 2,500,000
Prepaid Insurance 1-1420 2,500,000
PPN Outcome 2-1310 83,190,000
PPn Income' 2-1320 59,680,000
PPN Payable 1-1213 23,510,000
Income Tax Expense 31,026,250
Income Tax Payable 2-1212 31,026,250

Jumlah 122,816,250 122,816,250


PT BERKAH
BALANCE SHEET
31 DECEMBER 2013
( IN Rupiah )
Acc.No Acc. Name Debit
1-1110 Cash In Bank 145,257,500
1-1120 Petty Cash 3,000,000
1-1210 Accounts Receivable 111,575,000
1-1220 Allowance for doubtful debt
1-1310 Merchandise inverntory 56,500,000
1-1320 Supplier 4,000,000
1-1410 Prepaid Rent 1,500,000
1-1420 prepaid insurance 1,500,000
1-2100 Stock investments 335,000,000
1-3100 Land 275,000,000
1-3210 Building at cost 160,000,000
1-3220 buliding aqumulatiaon depr
1-3301 Vehicle at cost
1-3302 vehicle accumulation depr
2-1110 Equipment at cost 65,000,000
2-1210 Equipment accumulation depr
2-1110 Credit card
2-1210 Accounts payable
2-1211 Accruad payable
2-1212 Income tax payable
2-1213 PPn Payable
2-1310 PPN Outcome
2-1320 PPN Income
2-2100 Bank Mandiri Loan
3-1100 Common stock
3-8000 Retained earning
4-1100 Sales of merchandise
4-2100 Freight collected
4-2200 late fee collected
4-2300 Sales discount 8,665,000
5-1100 Cost of goods sold 384,740,000
5-2000 Freight paid 1,220,000
5-3000 Purchase discount
6-1100 Advertising expense 14,800,000
6-1200 In store promotion expense 8,000,000
6-2100 Utility expense 7,200,000
6-2200 Telephone expense 5,400,000
6-2300 Rent expense 12,500,000
6-2400 Supplies exepnse 10,900,000
6-2500 Maintenance & repair expense 10,750,000
6-2600 Bad debt expense 2,000,000
6-2700 Dpreciation expense 16,550,000
6-2800 Insurance expense 9,000,000
6-2900 Late fee expense 220,000
6-3100 Wages & salries 30,250,000
8-1000 Interst income
8-2000 Deviden income
9-1000 Interst expense 5,570,000
9-2000 Bank service charge 7,500,000
9-3000 Loss of sales vehicle 12,000,000
Jumlah 1,705,597,500
Credit

3,600,000

16,250,000

23,300,000

39,380,000

187,500
23,510,000

85,000,000
790,000,000
53,000,000
649,400,000
8,000,000

1,970,000
3,500,000
8,500,000

1,705,597,500
PT BERKAH
Neraca Lajur
31 December 2013
(in Rupiah

Neraca Adjustment entries Laba rugi


Acc.No Acc. Name Neraca saldo diseduaikan
Debit Credit Debit Credit Debit Credit Debit Credit
1-1110 Cash In Bank 145,257,500 145,257,500
1-1120 Petty Cash 3,000,000 3,000,000
1-1210 Accounts Receivable 111,575,000 111,575,000
1-1220 Allowance for doubtful debt 3,600,000 3,600,000
1-1310 Merchandise inverntory 56,500,000 56,500,000
1-1320 Supplier 7,300,000 3,300,000 4,000,000
1-1410 Prepaid Rent 1,500,000 1,500,000
1-1420 prepaid insurance 4,000,000 2,500,000 1,500,000
1-2100 Stock investments 335,000,000 335,000,000
1-3100 Land 275,000,000 275,000,000
1-3210 Building at cost 160,000,000 160,000,000
1-3220 buliding aqumulatiaon depr 15,250,000 1,000,000 16,250,000
1-3301 Vehicle at cost
1-3302 vehicle accumulation depr
2-1110 Equipment at cost 65,000,000 65,000,000
2-1210 Equipment accumulation depr 21,500,000 1,800,000 23,300,000
2-1110 Credit card
2-1210 Accounts payable 39,380,000 39,380,000
2-1211 Accruad payable
2-1212 Income tax payable 187,500 187,500
2-1213 PPn Payable 23,510,000 23,510,000
2-1310 PPN Outcome 83,190,000 83,190,000
2-1320 PPN Income 59,680,000 59,680,000
2-2100 Bank Mandiri Loan 85,000,000 85,000,000
3-1100 Common stock 790,000,000 790,000,000
3-8000 Retained earning 53,000,000 53,000,000
4-1100 Sales of merchandise 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 expense 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 expense 7,200,000 7,200,000 7,200,000
6-2200 Telephone expense 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 exepnse 7,600,000 3,300,000 10,900,000 10,900,000
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 Dpreciation expense 13,750,000 2,800,000 16,550,000 16,550,000
6-2800 Insurance expense 6,500,000 2,500,000 9,000,000 9,000,000
6-2900 Late fee expense 220,000 220,000 220,000
6-3100 Wages & salries 30,250,000 30,250,000 30,250,000
8-1000 Interst 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 Interst 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 Loss of sales vehicle 12,000,000 12,000,000 12,000,000
Jumlah 1,762,477,500 1,762,477,500 91,790,000 91,790,000 1,705,597,500 1,705,597,500 547,265,000 671,370,000
Laba bersih sebelum pajak 124,105,000
Total 671,370,000 671,370,000
Income tax expense 31,026,250
Total 702,396,250 671,370,000
Laba Bersih setelah pajak (31,026,250)
Total 671,370,000 671,370,000
Neraca Penutup

Debit Credit
145,257,500
3,000,000
111,575,000
3,600,000
56,500,000
4,000,000
1,500,000
1,500,000
335,000,000
275,000,000
160,000,000
16,250,000

65,000,000
23,300,000

39,380,000

187,500
23,510,000

85,000,000
790,000,000
53,000,000

1,158,332,500 1,034,227,500
124,105,000
1,158,332,500 1,158,332,500
PT. BERKAH
LAPORAN LABA RUGI
31 DESEMBER 2013
( In Rupiah )

1. Pendapatan Usaha
Sales 649,400,000
Freight collected 8,000,000 ( + )
Sales discount (8,665,000) ( - )
Net sales 648,735,000

Cost of goods sold 384,740,000


Freight paid 1,220,000 ( + )
Purchase discount (1,970,000) ( - )
Cost of goods sold 383,990,000 ( - )
pendapatan kotor 264,745,000

2. Beban Usaha
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 exepnse 10,900,000
Maintenance & repair expense 10,750,000
Bad debt expense 2,000,000
Depreciation expense 16,550,000
Insurance expense 9,000,000
Late fee expense 220,000
Wages & salries 30,250,000 ( - )
Jumlah Beban Usaha 127,570,000 ( - )
Laba usaha 137,175,000
3. Pendapatan diluar usaha
Interst income 3,500,000
Deviden income 8,500,000 ( - )
Jumlah pendapatan diluar usaha 12,000,000

4.Beban diluar Usaha


Interst expense 5,570,000
Bank service charge 7,500,000
Loss of sales vehicle 12,000,000 ( - )
Jumlah beban diluar usaha 25,070,000
Laba bersih sebelum pajak 124,105,000
income tax expense 31,026,250
Laba bersih Setelah pajak 93,078,750
(+)

(-)
PT. BERKAH
CAPITAL STATEMENT
31 DECEMBER 2013
(in rupiah)
Retained Earning 1 December 2013 Rp 53,000,000

Penambahan:
Laba bersih setelah pajak Rp 93,078,750
Jumlah Penambahan Rp 93,078,750 ( + )

Retained earning 31 december 2013 Rp 146,078,750


PT. BERKAH
REKONSILIASI BANK
PER 31 DESEMBER 2013

Saldo menurut rekening koran Rp 113,607,500


Ditambah :
Kas yang belum disetor Rp 16,335,000
Penerimaan piutang Rp 15,315,000
Jumlah Penambahan Rp 31,650,000
Saldo yang benar Rp 145,257,500
PT. BERKAH
CASH FLOW
PER 31 DESEMBER 2013
( in rupiah )
KETERANGAN Rp Saldo( Rp)
Arus Kas Dari Kativitas operasi
Penerimaan Dari pelanggan #REF!
Pembayaran dari pemasok (76,340,000)
Pembayaran gaji karyawan (3,562,500)
Pembuatan brosur (800,000)
Pembelian perlengkapan toko (500,000)
Pembayaran telp bln november (350,000)
Pembayaran Listrik bln November (575,000)
Pembayaran PAM bln November (375,000)
Pembayaran Reparasi Toko (750,000)
Arus Kas Dari Kativitas operasi #REF!

Arus Kas Dari Aktivitas Investasi


Penerimaan dari penjualan kendaraan 63,000,000
Pembayaran Utang Bank (16,500,000)
Pembayaran Credit Card (4,200,000)
Arus Kas Dari Aktivitas Investasi 42,300,000

Kenaikan Bersih Kas dan setara Kas #REF!

Kas Dan setara Kas pada awal periode 141,060,000

Kas Dan Setara Kas Pad akhir Periode #REF!


PT. BERKAH
Cloosing Entries
31 DECEMBER 2013
( In Rupiah )

Date Description Pos Ref Debit Credit


Des 31 Sales of Marchandise 4-1100 649,400,000
2013 Freight Coolected 4-2100 8,000,000
Purchase Discount 5-3000 1,970,000
Interest Income 8-1000 3,500,000
Deviden Income 8-2000 8,500,000
Sales Discount 4-2300 8,665,000
Cost of Good Sold 5-1100 384,740,000
Freight Paid 5-2000 1,220,000
Advertising Expense 6-1100 14,800,000
In Store Promotion Expense 6-1200 8,000,000
Utility Expense 6-2100 7,200,000
Telephone Expense 6-2200 5,400,000
Rent Expense 6-2300 12,500,000
Supplies Expense 6-2400 10,900,000
Maintenance & Repair Expense 6-2500 10,750,000
Bed Debt Expense 6-2600 2,000,000
Depreciation Expense 6-2700 16,550,000
Insurance Expense 6-2800 9,000,000
Late Fee Expense 6-2900 220,000
Wages & Salaries 6-3100 30,250,000
Interest Expense 9-1000 5,570,000
Bank Service Charge 9-2000 7,500,000
Loss of Sales Vehicle 9-3000 12,000,000
Income Tax Expense 31,026,250
Income Summary 93,078,750

Income Summary 93,078,750


Retained Earning 3-8000 93,078,750
Jumlah 764,448,750 764,448,750
BALANCE SHEET
31 DECEMBER 2013
( In Rupiah )

Acc.No Acc. Name Debit Credit


1-1110 Cash In Bank 145,257,500
1-1120 Petty Cash 3,000,000
1-1210 Accounts Receivable 111,575,000
1-1220 Allowance for doubtful debt 3,600,000
1-1310 Merchandise inverntory 56,500,000
1-1320 Supplier 4,000,000
1-1410 Prepaid Rent 1,500,000
1-1420 prepaid insurance 1,500,000
1-2100 Stock investments 335,000,000
1-3100 Land 275,000,000
1-3210 Building at cost 160,000,000
1-3220 buliding aqumulatiaon depr 16,250,000
1-3301 Vehicle at cost
1-3302 vehicle accumulation depr
2-1110 Equipment at cost 65,000,000
2-1210 Equipment accumulation depr 23,300,000
2-1110 Credit card
2-1210 Accounts payable 39,380,000
2-1211 Accruad payable
2-1212 Income tax payable 31,213,750
2-1213 PPn Payable 23,510,000
2-1310 PPN Outcome
2-1320 PPN Income
2-2100 Bank Mandiri Loan 85,000,000
3-1100 Common stock 790,000,000
3-8000 Retained earning 146,078,750
Jumlah 1,158,332,500 1,158,332,500