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PT EDELWEISS ELEKTRONIK

BUKU BESAR PEMBANTU UTANG


DESEMBER 2015

Aneka Elektronik S001

Date Description Ref Debit Credit

Des 1 Saldo awal √


2015 10 Pelunasan Rp 92,400,000
23 Pembelian Rp 119,526,500

Indo Elektronik S002

Date Description Ref Debit Credit

Des 1 Saldo awal √


2015 19 Pembelian Rp 82,831,000

City Elektronik S003

Date Description Ref Debit Credit

Des 1 Saldo awal √


2015 6 Pembelian Rp 106,140,000
8 Retur Pembelian Rp 19,580,000
IK
ANG

Balance
Debit Credit
Rp 92,400,000
Rp -
Rp 119,526,500

Balance
Debit Credit
Rp 83,600,000
Rp 166,431,000
Rp 166,431,000

Balance
Debit Credit
Rp 118,800,000
Rp 224,940,000
Rp 205,360,000
Rp 205,360,000
PT EDELWEISS ELEKTRONIK
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2015

Toko Modern Elektronik C001


Balance
Date Description Ref Debit Credit
Debit
Dec 1 Saldo awal √ Rp 90,200,000
2015 2 Pelunasan JKm-1 Rp 90,200,000 Rp -
24 Penjualan Rp 97,350,000 Rp 97,350,000

Toko Kharisma C002


Balance
Date Description Ref Debit Credit
Debit
Dec 1 Saldo awal √ Rp 99,000,000
2015 10 Penjualan Rp 93,890,000 Rp 192,890,000
14 Retur Penjualan Rp 18,040,000 Rp 174,850,000
Rp 174,850,000

Toko Cipta Electric C003


Balance
Date Description Ref Debit Credit
Debit
Dec 1 Saldo awal √ Rp 112,200,000
2015 15 Pelunasan Rp 112,200,000 Rp -
27 Penjualan Rp 169,720,000 Rp 169,720,000

Toko Duta Harapan C004


Balance
Date Description Ref Debit Credit
Debit
Dec 1 Saldo awal √ Rp 85,800,000
2015 3 Penjualan Rp 84,870,000 Rp 170,670,000
29 Pelunasan Rp 85,800,000 Rp 84,870,000
Balance
Credit

Balance
Credit

Balance
Credit
Balance
Credit
PT EDELWEISS ELEKTRONIK
DAFTAR SALDO UTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah


1 Aneka Elektronik AE-1457 23-Dec-15 Rp 119,526,500
2 Indo Elektronik IE-1589 20-Nov-15 Rp 83,600,000
3 Indo Elektronik IE-1607 19-Dec-15 Rp 82,831,000
4 City Elektronik FCE-3022 28-Nov-15 Rp 118,800,000
5 City Elektronik FCE-3100 6-Dec-15 Rp 86,560,000

Rp 491,317,500

PT EDELWEISS ELEKTRONIK
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2015

No. Nama No. Faktur Tanggal Jumlah


1 Toko Modern Elektronik F-12/03 12/24/2015 Rp 97,350,000
2 Toko Kharisma F-11/27 11/30/2015 Rp 99,000,000
3 Toko Kharisma F-12/02 12/10/2015 Rp 75,850,000
4 Toko Cipta Electric F-12/04 12/27/2015 Rp 169,720,000
5 Toko Duta Harapan F-12/01 12/3/2015 Rp 84,870,000

Rp 526,790,000
PT EDELWEISS ELEKTRONIK
NERACA SALDO
DESEMBER 2015

No. Account Name Account Debit Credit


1-1100 Cash in Bank Rp 408,893,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 526,790,000
1-1400 Allowance for Doubtful Debt Rp 6,650,000
1-1500 Merchandise Inventory Rp 104,931,946
1-1600 Store Supplies Rp 7,565,000
1-1700 Prepaid Rent Rp 4,400,000
1-1800 Prepaid Insurance Rp 6,930,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 145,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 117,760,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 94,395,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 77,720,000
2-1100 Credit Card 0
2-1200 Accounts Payable Rp 491,317,500
2-1300 Accrued Expense Rp -
2-1400 Income Tax Payable 0
2-1500 PPN Payable Rp 19,500,000
2-1600 PPN Outcome Rp 50,230,000
2-1700 PPN Income Rp 26,252,500
2-1800 Dividen Payable Rp -
2-2100 Bank Mandiri Loan Rp 243,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 265,058,800

3-1300 Income Summary


4-1100 Sales of Merchandise Rp 2,288,700,000
4-1200 Freight Collected Rp 220,000
4-1300 Sales Discount Rp 10,504,000
4-1400 Sales Return Rp 16,400,000
5-1100 Cost of Goods Sold Rp 1,691,993,054
5-1200 Freight Paid Rp 6,815,500
6-1100 Advertising Expenses Rp 10,125,000
6-1200 Telepon, Water and Electricity Expense Rp 16,500,000
6-1300 Rent Expense Rp 4,400,000
6-1400 StoreSupplies Expense Rp 6,700,000
6-1500 Maintenance and Repair Expense Rp 7,110,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,890,000
6-1900 Wages & Salaries Expense Rp 99,000,000
8-1100 Interest Income Rp 5,000,000
8-1200 Deviden Income Rp 5,800,000
8-1300 Late Fees Collected Rp 858,000
9-1100 Interest Expense Rp 5,400,000
9-1200 Bank Service Charge Rp 3,400,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 825,000
9-1600 Late Fee Expense
Rp 4,666,209,300 Rp 4,666,209,300
Rp -

###

Rp -

Rp -
PT EDELWEISS ELEKTRONIK
BUKU BESAR
DESEMBER 2015

Cash In Bank 1-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Penerimaan kas JKm-1 Rp 415,714,000
31 Pengeluaran kas JKk-1 Rp 145,300,000
31 Penyesuaian AJP-1 Rp 405,000

Petty Cash 1-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015

Accounts Receivable 1-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 14 Retur penjualan JU-1 18,040,000.00
31 Penerimaan kas JKm-1 Rp 288,200,000
31 Penjualan JPj-1 Rp 445,830,000

Allowance for Doubtful Debt 1-1400

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Penerimaan kas JKm-1 Rp 3,500,000
31 penyesuaian AJP-1 Rp 9,153,700

Merchandise Inventory 1-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 8 Retur Pembelian JU-1 17,800,000.00
14 Retur penjualan JU-1 14,684,844.00
31 Penerimaan kas JKm-1 Rp 104,472,909
31 pembelian JPb-1 Rp 280,325,000
31 penjualan JPj-1 Rp 363,204,989

Store Supplies 1-1600

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran Kas JPk-1 Rp 715,000
31 penyesuaian AJP-1 Rp 2,395,000

Prepaid Rent 1-1700

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 400,000
Prepaid Insurance 1-1800

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 315,000

Prepaid Income Tax 1-1900

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 31,378,600

Stock Investment 1-2100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015

Land 1-3100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015
Building At Cost 1-3200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015

Building Accumulated Depr. 1-3300

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 2,560,000

Vehicle At Cost 1-3400

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015

Vehicle Accumulated Depr. 1-3500

Date Description Ref Debit Credit


Dec 1 saldo awal √
2015 31 penyesuaian AJP-1 Rp 3,255,000

Equipment 1-3600

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015

Equipment Accumulated Depr. 1-3700

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 1,340,000

Credit Card 2-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran kas JKk-1 Rp 5,400,000
Account Payable 2-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 8 Retur Pembelian JU-1 Rp 19,580,000
31 Pengeluaran kas JKk-1 Rp 92,400,000
31 pembelian JPb-1 Rp 308,497,500

Accrued Expense 2-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran kas JKk-1 Rp 10,700,000

31 penyesuaian AJP-1 Rp 10,700,000

Income Tax Payable 2-1400

Date Description Ref Debit Credit

Dec 31 penyesuaian AJP-1 Rp 11,873,062


2015

PPN Payable 2-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 23,977,500
PPN Outcome 2-1600

Date Description Ref Debit Credit

Dec 14 Retur Penjualan JU-1 1,640,000.00


2015 31 Penerimaan kas JKm-1 Rp 11,360,000
31 penjualan JPj-1 Rp 40,510,000
31 penyesuaian AJP-1 Rp 50,230,000

PPN Income 2-1700

Date Description Ref Debit Credit

Dec 8 Retur Pembelian JU-1 Rp 1,780,000


2015 31 Pembelian JPb-1 Rp 28,032,500
31 penyesuaian AJP-1 Rp 26,252,500

Dividend Payable 2-1800

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran kas JKk-1 Rp 4,800,000

Bank Mandiri Loan 2-2100

Date Description Ref Debit Credit


Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran kas JKk-1 Rp 27,000,000

Common Stock 3-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015

Retained Earnings 3-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penutup JP-1 Rp 267,845,084
31 penutup JP-1 Rp -
Income Summary 3-1300

Date Description Ref Debit Credit

Dec 31 penutup JP-1 Rp 2,301,088,000


2015 31 penutup JP-1 Rp 2,033,242,916
31 penutup JP-1 Rp 267,845,084

Sales of Merchandise 4-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Penerimaan kas JKm-1 Rp 113,600,000
31 penjualan JPj-1 Rp 405,100,000
31 penutup JP-1 Rp 2,288,700,000

Freight Collected 4-1200

Date Description Ref Debit Credit

Dec 31 penjualan JPj-1 Rp 220,000


2015 31 penutup JP-1 Rp 220,000

Sales Discount 4-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Penerimaan kas JKm-1 Rp 1,804,000
31 penutup JP-1 Rp 10,504,000
Sales Return 4-1400

Date Description Ref Debit Credit

Dec 14 Retur penjualan JU-1 Rp 16,400,000


2015 31 penutup JP-1 Rp 16,400,000

Cost of Goods Sold 5-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 14 Retur Penjualan JU-1 Rp 14,684,844
31 Penerimaan kas JKm-1 Rp 104,472,909
31 penjualan JPj-1 Rp 363,204,989
31 penutup JP-1 Rp 1,691,993,054

Freight Paid 5-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 pembelian JPb-1 Rp 140,000
31 penutup JP-1 Rp 6,815,500

Advertising Expenses 6-1100

Date Description Ref Debit Credit


Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran Kas JPk-1 Rp 775,000
31 penutup JP-1 Rp 10,125,000

Telephone, Water, and Electricity Expense 6-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 1,700,000
31 penutup JP-1 Rp 18,200,000

Rent Expenses 6-1300

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuain AJP-1 Rp 400,000
31 penutup JP-1 Rp 4,800,000

Store Supplies Expenses 6-1400

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 2,395,000
31 penutup JP-1 Rp 9,095,000
Maintenance and Repair Expenses 6-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran Kas JPk-1 Rp 810,000
31 penutup JP-1 Rp 7,110,000

Bad Debt Expenses 6-1600

Date Description Ref Debit Credit

Dec 31 penyesuaian AJP-1 Rp 9,153,700


2015 31 penutup JP-1 Rp 9,153,700

Depreciation Expenses 6-1700

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 7,155,000
31 penutup JPn-1 Rp 85,860,000

Insurance Expenses 6-1800

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 315,000
31 penutup JP-1 Rp 2,205,000
Wages & Salaries Expenses 6-1900

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 9,000,000
31 penutup JP-1 Rp 108,000,000

Interest Income 8-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 510,000
31 penutup JP-1 Rp 5,510,000

Dividen Income 8-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penutup JPn-1 Rp 5,800,000

Late Fees Collected 8-1300

Date Description Ref Debit Credit


Dec 31 Penerimaan kas JKm-1 Rp 858,000
2015 31 penutup JP-1 Rp 858,000

Interest Expenses 9-1100

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 Pengeluaran kas JKk-1 Rp 2,700,000
31 penutup JP-1 Rp 5,400,000

Bank Service Charge 9-1200

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penyesuaian AJP-1 Rp 105,000
31 penutup JP-1 Rp 3,505,000

Income Tax Expenses 9-1300

Date Description Ref Debit Credit

Dec 31 penyesuaian AJP-1 Rp 43,251,662


2015 31 penutup JP-1 Rp 43,251,662
Gain/Loss Sales Vehicle 9-1400

Date Description Ref Debit Credit

Miscellalneous Expenses 9-1500

Date Description Ref Debit Credit

Dec 1 saldo awal √


2015 31 penutup JP-1 Rp 825,000

Late Fee Expenses 9-1600

Date Description Ref Debit Credit


IK

Balance
Debit Credit
Rp 138,479,700
Rp 554,193,700
Rp 408,893,700
Rp 409,298,700

Balance
Debit Credit
Rp 5,000,000

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

Balance
Debit Credit
Rp 3,150,000
Rp 6,650,000
Rp 15,803,700

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

Balance
Debit Credit
Rp 6,850,000
Rp 7,565,000
Rp 5,170,000

Balance
Debit Credit
Rp 4,400,000
Rp 4,000,000
Balance
Debit Credit
Rp 6,930,000
Rp 6,615,000

Balance
Debit Credit
Rp 31,378,600
Rp -

Balance
Debit Credit
Rp 145,000,000

Balance
Debit Credit
Rp 192,500,000
Balance
Debit Credit
Rp 768,000,000

Balance
Debit Credit
Rp 117,760,000
Rp 120,320,000

Balance
Debit Credit
Rp 258,000,000

Balance
Debit Credit
Rp 94,395,000
Rp 97,650,000

Balance
Debit Credit
Rp 220,800,000

Balance
Debit Credit
Rp 77,720,000
Rp 79,060,000

Balance
Debit Credit
Rp 5,400,000
Rp -
Balance
Debit Credit
Rp 294,800,000
Rp 275,220,000
Rp 182,820,000
Rp 491,317,500

Balance
Debit Credit
Rp 10,700,000
Rp -

Rp 10,700,000

Balance
Debit Credit
Rp 11,873,062

Balance
Debit Credit
Rp 19,500,000
Rp 43,477,500
Balance
Debit Credit
(1,640,000.00)
Rp 9,720,000
Rp 50,230,000
Rp -

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

Balance
Debit Credit
Rp 4,800,000
Rp -

Balance
Debit Credit
Rp 270,000,000
Rp 243,000,000

Balance
Debit Credit
Rp 1,000,000,000

Balance
Debit Credit
Rp 265,058,800
Rp 532,903,884
Rp 532,903,884
Balance
Debit Credit
Rp 2,301,088,000
Rp 267,845,084
Rp -

Balance
Debit Credit
Rp 1,770,000,000
Rp 1,883,600,000
Rp 2,288,700,000
Rp -

Balance
Debit Credit
Rp 220,000
Rp -

Balance
Debit Credit
Rp 8,700,000
Rp 10,504,000
Rp -
Balance
Debit Credit
Rp 16,400,000
Rp -

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

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

Balance
Debit Credit
Rp 9,350,000
Rp 10,125,000
Rp -

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

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

Balance
Debit Credit
Rp 6,700,000
Rp 9,095,000
Rp -
Balance
Debit Credit
Rp 6,300,000
Rp 7,110,000
Rp -

Balance
Debit Credit
Rp 9,153,700
Rp -

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

Balance
Debit Credit
Rp 1,890,000
Rp 2,205,000
Rp -
Balance
Debit Credit
Rp 99,000,000 Rp 9,000,000
Rp 108,000,000
Rp -

Balance
Debit Credit
Rp 5,000,000
Rp 5,510,000
Rp -

Balance
Debit Credit
Rp 5,800,000
Rp -

Balance
Debit Credit
Rp 858,000
Rp -

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

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

Balance
Debit Credit
Rp 43,251,662
Rp -
Balance
Debit Credit

Balance
Debit Credit
Rp 825,000
Rp -

Balance
Debit Credit
PT EDELWEISS ELEKTRONIK
JURNAL PENERIMAAN KAS
DESEMBER 2015

Debit
Invoice
Date Description Ref
No. Cash In Bank Sales Discount Acc. No

2 BKM12-1 Toko Modern Elektronik Rp 88,396,000 Rp 1,804,000


15 BKM12-2 Toko Cipta Electric Rp 112,200,000
16 NK-01 Penjualan Tunai Rp 124,960,000 5-1100

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

Recapitulation
Debit Credit
Acc. No. Amount Acc. No.
1-1100 Rp 415,714,000 1-1300
4-1300 Rp 1,804,000 4-1100
5-1100 Rp 104,472,909 2-1600
1-1500
1-1400
8-1300

Rp 521,990,909
KTRONIK
AAN KAS
2015

Credit
Account
Amount Acc. No Amount
Receivable
Rp 90,200,000 - -
Rp 112,200,000
Rp 104,472,909 4-1100 Rp 113,600,000
2-1600 Rp 11,360,000
1-1500 Rp 104,472,909
1-1400 Rp 3,500,000
Rp 85,800,000 8-1300 Rp 858,000

Rp 104,472,909 Rp 288,200,000 Rp 233,790,909

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

Rp 521,990,909
PT EDELWEISS ELEKTRONIK
JURNAL PENGELUARAN KAS
DESEMBER 2015

Debit
Invoice
Date Description Ref Account Other
No.
Payable Acc. No. Amount
1 BKK12-1 Gaji Karyawan 2-1300 Rp 9,000,000
10 BKK12-2 PT Aneka Elektronik Rp 92,400,000
17 BKK12-3 Hutang Dividen 2-1800 Rp 4,800,000
20 BKK12-4 Pembayaran Kartu Kredit 2-1100 Rp 5,400,000
22 BKK12-5 Pembayaran Hutang 2-2100 Rp 27,000,000
9-1100 Rp 2,700,000
30 BKK12-6 Pengisian Kas Kecil 6-1100 Rp 775,000
2-1300 Rp 1,000,000
2-1300 Rp 700,000
1-1600 Rp 715,000
6-1500 Rp 810,000

Rp 92,400,000 Rp 52,900,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No.
2-1200 Rp 92,400,000 1-1100
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
IK
AS

Credit
Other
Cash in Bank
Acc. No. Amount
Rp 9,000,000
Rp 92,400,000
Rp 4,800,000
Rp 5,400,000
Rp 29,700,000

Rp 4,000,000

Rp 145,300,000

ATION
Credit
Amount
Rp 145,300,000

Rp 145,300,000
PT EDELWEISS ELEKTRONIK
PETTY CASH
DESEMBER 2015

Debit
Date Invoice No. Description
Acc. No Amount
1 VKK12-1 Advertising Expense 6-1100 Rp 775,000
2 VKK12-2 Telepon, Water, and Electricity Expense 2-1300 Rp 1,000,000
4 VKK12-3 Telepon, Water, and Electricity Expense 2-1300 Rp 700,000
7 VKK12-4 Store Supplies 1-1600 Rp 715,000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 810,000

Rp 4,000,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 775,000 1-1200 Rp 4,000,000
2-1300 Rp 1,700,000
1-1600 Rp 715,000
6-1500 Rp 810,000

Rp 4,000,000 Rp 4,000,000
Credit
Petty Cash
Rp 775,000
Rp 1,000,000
Rp 700,000
Rp 715,000
Rp 810,000

Rp 4,000,000
PT EDELWEISS ELEKTRONIK
GENERAL JOURNAL
DESEMBER 2015

Date Doc. No Description Ref Debit

8 BM12-1 Account Payable 2-1200 19,580,000.00


PPN Income 2-1700
Merchandise Inventory 1-1500

14 NKr12-1 Sales Return 4-1400 16,400,000.00


PPN Outcome 2-1600 1,640,000.00
Account Receivable 1-1300
Merchandise Inventory 1-1500 14,684,844.00
Cost of Goods Sold 5-1100

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
2-1200 19,580,000.00 2-1700 1,780,000.00
4-1400 16,400,000.00 1-1500 17,800,000.00
2-1600 1,640,000.00 1-1300 18,040,000.00
1-1500 14,684,844.00 5-1100 14,684,844.00

TOTAL 52,304,844.00 52,304,844.00


Credit

1,780,000.00
17,800,000.00

18,040,000.00

14,684,844.00
PT EDELWEISS ELEKTRONIK
JURNAL PEMBELIAN
DESEMBER 2015

Debit
Invoice
Date Description Ref Merchandise
No. PPN Income Freigt Paid
Inventory
6 FCE3100 PT City Elektronik Rp 96,450,000 Rp 9,645,000 Rp 45,000
19 IE1607 PT Indo Elektronik Rp 75,260,000 Rp 7,526,000 Rp 45,000
23 AE-1457 PT Aneka Elektronik Rp 108,615,000 Rp 10,861,500 Rp 50,000

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

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No.
1-1500 Rp 280,325,000 2-1200
2-1700 Rp 28,032,500
5-1200 Rp 140,000

Rp 308,497,500
Credit

Account Payable

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

Rp 308,497,500

ATION
Credit
Amount
Rp 308,497,500

Rp 308,497,500
PT EDELWEISS ELEKTRONIK
JURNAL PENJUALAN
DESEMBER 2015

Debit Credit
CGS (Dr.) /
Invoice
Date Description Ref Account Merchandise Sales of
No.
Receivable Inventory (Cr.) Merchandise
3 F-12/01 Toko Duta Harapan Rp 84,870,000 Rp 68,500,000 Rp 77,100,000
10 F-12/02 Toko Kharisma Rp 93,890,000 Rp 76,255,923 Rp 85,300,000
24 F-12/03 Toko Modern Elektronik Rp 97,350,000 Rp 79,939,142 Rp 88,500,000
27 F-12/04 Toko Cipta Electric Rp 169,720,000 Rp 138,509,924 Rp 154,200,000

Rp 445,830,000 Rp 363,204,989 Rp 405,100,000

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 445,830,000 1-1500 Rp 363,204,989
5-1100 Rp 363,204,989 4-1100 Rp 405,100,000
2-1600 Rp 40,510,000
4-1200 Rp 220,000

Rp 809,034,989 Rp 809,034,989
Credit

PPN Outcome Freight Collected

Rp 7,710,000 Rp 60,000
Rp 8,530,000 Rp 60,000
Rp 8,850,000 Rp -
Rp 15,420,000 Rp 100,000

Rp 40,510,000 Rp 220,000
PT EDELWEISS ELEKTRONIK
KARTU PERSEDIAAN
DESEMBER 2015

SAM191 KULKAS 1 PINTU


IN OUT
Date Invoice No. Description
Quantity Price Amount Quantity Price
Dec 1 Saldo Awal
2015 3 F-12/01 Penjualan 10 2,800,000.00
6 FCE.3100 Pembelian 16 2,900,000 46,400,000
8 BM12-1 Retur Pembelian -3 2,900,000 (8,700,000)
10 F-12/02 Penjualan 11 2,831,707.32
14 NKr12-1 Retur Penjualan (2) 2,831,707.32
16 NK01 Penjualan Tunai 13 2,831,707.32
19 IE1607 Pembelian 9 2,850,000 25,650,000
23 AE-1457 Pembelian 14 2,910,000 40,740,000
24 F-12/03 Penjualan 9 2,861,724.74
27 F-12/04 Penjualan 20 2,861,724.74

SAM202 KULKAS 2 PINTU


IN OUT
Date Invoice No. Description
Quantity Price Amount Quantity Price
Dec 1 Saldo Awal
2015 3 F-12/01 Penjualan 9 4,500,000.00
6 FCE.3100 Pembelian 11 4,550,000 50,050,000
8 BM12-1 Retur Pembelian -2 4,550,000 (9,100,000)
10 F-12/02 Penjualan 10 4,510,714.29
14 NKr12-1 Retur Penjualan (2) 4,510,714.29
16 NK01 Penjualan Tunai 15 4,510,714.29
19 IE1607 Pembelian 11 4,510,000 49,610,000
23 AE-1457 Pembelian 15 4,525,000 67,875,000
24 F-12/03 Penjualan 12 4,515,301.59
27 F-12/04 Penjualan 18 4,515,301.59
TRONIK
AN
5

ULKAS 1 PINTU
OUT BALANCE
Amount Quantity Price Amount
38 2,800,000 106,400,000
28,000,000 28 2,800,000 78,400,000
44 2,836,364 124,800,000
41 2,831,707 116,100,000
31,148,780 30 2,831,707 84,951,220
(5,663,415) 32 2,831,707 90,614,634
36,812,195 19 2,831,707 53,802,439
28 2,837,587 79,452,439
- 42 2,861,725 120,192,439
25,755,523 33 2,861,725 94,436,916
57,234,495 13 2,861,725 37,202,422

ULKAS 2 PINTU
OUT BALANCE
Amount Quantity Price Amount
42 4,500,000 189,000,000
40,500,000 33 4,500,000 148,500,000
44 4,512,500 198,550,000
42 4,510,714 189,450,000
45,107,143 32 4,510,714 144,342,857 104,931,945
(9,021,429) 34 4,510,714 153,364,286
67,660,714 19 4,510,714 85,703,571
30 4,510,452 135,313,571
45 4,515,302 203,188,571
54,183,619 33 4,515,302 149,004,952
81,275,429 15 4,515,302 67,729,524

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

Date Doc. No Description Ref Debit


31 BM12-2 Bank Service Charge 9-1200 Rp 105,000
Cash in Bank 1-1100 Rp 405,000
Interest Income 8-1100

31 BM12-3 Wages & Salaries Expenses 6-1900 Rp 9,000,000


Telepon, Water, and Electricity Expense 6-1200 Rp 1,700,000
Accrued Expenses 2-1300

31 BM12-4 Insurance Expenses 6-1800 Rp 315,000


Rent Expenses 6-1300 Rp 400,000
Store Supplies Expenses 6-1400 Rp 2,395,000
Bad Debt Expenses 6-1600 Rp 9,153,700
Prepaid Insurance 1-1800
Prepaid Rent 1-1700
Store Supplies 1-1600
Allowance for Doubtful Debt 1-1400

31 BM12-5 Depreciation Expenses 6-1700 Rp 7,155,000


Building Accummulated Depr. 1-3300
Vehicle Accummulated Depr. 1-3500
Equipment Accummulated Depr. 1-3700

31 BM12-6 PPN Outcome 2-1600 Rp 50,230,000


PPN Income 2-1700
PPN Payable 2-1500
Income Tax Expense 9-1300 Rp 43,251,662
Prepaid Income Tax 1-1900
Income Tax Payable 2-1400

Rp 124,110,362
Rp 80,858,700
Credit

Rp 510,000

Rp 10,700,000

Rp 15,803,700
Rp 315,000 Rp 9,153,700
Rp 400,000
Rp 2,395,000
Rp 9,153,700

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

Rp 26,252,500
Rp 23,977,500

Rp 31,378,600
Rp 11,873,062

Rp 124,110,362
PT EDELWEISS ELEKTRONIK
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2015

No. Account Name Account Debit Credit


1-1100 Cash in Bank Rp 409,298,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 526,790,000
1-1400 Allowance for Doubtful Debt Rp 15,803,700
1-1500 Merchandise Inventory Rp 104,931,946
1-1600 Store Supplies Rp 5,170,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 6,615,000
1-1900 Prepaid Income Tax Rp -
1-2100 Stock Invesment Rp 145,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 120,320,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 97,650,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 79,060,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 491,317,500
2-1300 Accrued Expense Rp 10,700,000
2-1400 Income Tax Payable Rp 11,873,062
2-1500 PPN Payable Rp 43,477,500
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable Rp -
2-2100 Bank Mandiri Loan Rp 243,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 265,058,800
3-1300 Dividend Rp -
3-1400 Income Summary
4-1100 Sales of Merchandise Rp 2,288,700,000
4-1200 Freight Collected Rp 220,000
4-1300 Sales Discount Rp 10,504,000
4-1400 Sales Return Rp 16,400,000
5-1100 Cost of Goods Sold Rp 1,691,993,054
5-1200 Freight Paid Rp 6,815,500
6-1100 Advertising Expenses Rp 10,125,000
6-1200 Telepon, Water and Electricity Expense Rp 18,200,000
6-1300 Rent Expense Rp 4,800,000
6-1400 StoreSupplies Expense Rp 9,095,000
6-1500 Maintenance and Repair Expense Rp 7,110,000
6-1600 Bad Debt Expense Rp 9,153,700
6-1700 Depreciation Expenses Rp 85,860,000
6-1800 Insurance Expense Rp 2,205,000
6-1900 Wages & Salaries Expense Rp 108,000,000
8-1100 Interest Income Rp 5,510,000
8-1200 Deviden Income Rp 5,800,000
8-1300 Late Fees Collected Rp 858,000
9-1100 Interest Expense Rp 5,400,000
9-1200 Bank Service Charge Rp 3,505,000
9-1300 Income Tax Expense Rp 43,251,662
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 825,000
9-1600 Late Fee Expense
Rp 4,679,348,562 Rp 4,679,348,562
Rp -
PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31 DESEMBER 2015

Unadjusted Trial Balance Adjustments


Acc. No Account Name
Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 408,893,700 405,000
1-1200 Petty Cash 5,000,000
1-1300 Accounts Receivable 526,790,000
1-1400 Allowance for Doubtful Debt 6,650,000 9,153,700
1-1500 Merchandise Inventory 104,931,946
1-1600 Store Supplies 7,565,000 2,395,000
1-1700 Prepaid Rent 4,400,000 400,000
1-1800 Prepaid Insurance 6,930,000 315,000
1-1900 Prepaid Income Tax 31,378,600 31,378,600
1-2100 Stock Invesment 145,000,000
1-3100 Land 192,500,000
1-3200 Building at Cost 768,000,000
1-3300 Building Accumulated Depr. 117,760,000 2,560,000
1-3400 Vehicle at cost 258,000,000
1-3500 Vehicle Accumulated Depr. 94,395,000 3,255,000
1-3600 Equipment 220,800,000
1-3700 Equipment Accumulated Depr. 77,720,000 1,340,000
2-1100 Credit Card -
2-1200 Accounts Payable 491,317,500
2-1300 Accrued Expense - 10,700,000
2-1400 Income Tax Payable - 11,873,062
2-1500 PPN Payable 19,500,000 23,977,500
2-1600 PPN Outcome 50,230,000 50,230,000
2-1700 PPN Income 26,252,500 26,252,500
2-1800 Dividen Payable -
2-2100 Bank Mandiri Loan 243,000,000
3-1100 Common Stock 1,000,000,000
3-1200 Retained Earning 265,058,800

3-1300 Income Summary


4-1100 Sales of Merchandise 2,288,700,000
4-1200 Freight Collected 220,000
4-1300 Sales Discount 10,504,000
4-1400 Sales Return 16,400,000
5-1100 Cost of Goods Sold 1,691,993,054
5-1200 Freight Paid 6,815,500
6-1100 Advertising Expenses 10,125,000
6-1200 Telepon, Water and Electricity Expense 16,500,000 1,700,000
6-1300 Rent Expense 4,400,000 400,000
6-1400 StoreSupplies Expense 6,700,000 2,395,000
6-1500 Maintenance and Repair Expense 7,110,000
6-1600 Bad Debt Expense 9,153,700
6-1700 Depreciation Expenses 78,705,000 7,155,000
6-1800 Insurance Expense 1,890,000 315,000
6-1900 Wages & Salaries Expense 99,000,000 9,000,000
8-1100 Interest Income 5,000,000 510,000
8-1200 Deviden Income 5,800,000
8-1300 Late Fees Collected 858,000
9-1100 Interest Expense 5,400,000
9-1200 Bank Service Charge 3,400,000 105,000
9-1300 Income Tax Expense 43,251,662
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense 825,000
9-1600 Late Fee Expense
4,666,209,300 4,666,209,300 124,110,362 124,110,362
WEISS ELEKTRONIK
RACA LAJUR
ESEMBER 2015
(dalam ribuan rupiah)
Adjusted Trial Balance Income Statement Balance
Dr. Cr. Dr. Cr. Dr. Cr.
409,298,700 409,298,700
5,000,000 5,000,000
526,790,000 526,790,000
15,803,700 - 15,803,700
104,931,946 - 104,931,946 -
5,170,000 5,170,000 -
4,000,000 4,000,000 -
6,615,000 6,615,000 -
- - -
145,000,000 - 145,000,000 -
192,500,000 - 192,500,000 -
768,000,000 - 768,000,000 -
120,320,000 - 120,320,000
258,000,000 - 258,000,000 -
97,650,000 - 97,650,000
220,800,000 - 220,800,000 -
79,060,000 - 79,060,000
- - - -
- 491,317,500 - 491,317,500
10,700,000 - 10,700,000
11,873,062 - 11,873,062
43,477,500 - 43,477,500
- - -
- - -
- - - -
- 243,000,000 - 243,000,000
- 1,000,000,000 - 1,000,000,000
- 265,058,800 - 265,058,800
- - - -
- - - -
- 2,288,700,000 - 2,288,700,000
- 220,000 - 220,000
10,504,000 - 10,504,000 -
16,400,000 - 16,400,000 -
1,691,993,054 - 1,691,993,054 -
6,815,500 - 6,815,500 -
10,125,000 - 10,125,000 -
18,200,000 18,200,000 -
4,800,000 4,800,000 -
9,095,000 9,095,000 -
7,110,000 - 7,110,000 -
9,153,700 9,153,700 -
85,860,000 85,860,000 -
2,205,000 2,205,000 -
108,000,000 108,000,000 -
5,510,000 - 5,510,000
- 5,800,000 - 5,800,000
- 858,000 - 858,000
5,400,000 - 5,400,000 -
3,505,000 3,505,000 -
43,251,662 43,251,662 -
- - - -
825,000 - 825,000 -
- - - -
4,679,348,562 4,679,348,562 2,033,242,916 2,301,088,000 2,646,105,646 2,378,260,562
267,845,084 267,845,084
267,845,084 267,845,084 2,646,105,646 2,646,105,646
PT EDELWEISS ELEKTRONIK
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2015

Sales of Merchandise
Freight Collected
Sales Discount Rp 10,504,000
Sales Return Rp 16,400,000

Net Sales
Cost of Goods Sold Rp 1,691,993,054
Freight Paid Rp 6,815,500
Cost of Goods Sold
Gross Profit
Operating Expenses:
Advertising Expenses Rp 10,125,000
Telepon, Water and Electricity Expense Rp 18,200,000
Rent Expense Rp 4,800,000
StoreSupplies Expense Rp 9,095,000
Maintenance and Repair Expense Rp 7,110,000
Bad Debt Expense Rp 9,153,700
Depreciation Expenses Rp 85,860,000
Insurance Expense Rp 2,205,000
Wages & Salaries Expense Rp 108,000,000
Total Operating Expenses
Operating Profit
Other Income/Expenses:
Interest Income Rp 5,510,000
Deviden Income Rp 5,800,000
Late Fees Collected Rp 858,000
Total Other Income Rp 12,168,000
Interest Expense Rp 5,400,000
Bank Service Charge Rp 3,505,000
Miscellaneous Expense Rp 825,000
Total other expenses Rp 9,730,000
Total Other Income/Expenses
Net Profit Before Tax

Rp 311,096,746
Koreksi Fiskal:
- Bad Debt Expense Rp 9,153,700
- Interest Income Rp (5,510,000)
- Gain/Loss Sales of Vehicle Rp -
- Dividend Income Rp (5,800,000)
Total Koreksi Fiskal Rp (2,156,300)
Penghasilan Kena Pajak Rp 308,940,446
Income Tax Expense = 28% x (50% x Rp 308.940.446,-)
Net Income After Tax
5

Rp 2,288,700,000
Rp 220,000

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

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

Rp 254,548,700
Rp 308,658,746

Rp 2,438,000
Rp 311,096,746
Rp 43,251,662
Rp 267,845,084
PT EDELWEISS ELEKTRONIK
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2015

Description Cammond Stock Retained Earning


Saldo 30 November 2015 Rp 1,000,000,000.00 Rp 265,058,800.00

Issuance share Capital Rp - Rp -


Net Income Rp - Rp 267,845,083.56
Devidends Rp - Rp -
Saldo 31 Desember 2015 Rp 1,000,000,000.00 Rp 532,903,883.56
2015

Total
Rp 1,265,058,800.00

Rp -
Rp 267,845,083.56
Rp -
Rp 1,532,903,883.56
PT EDELWEISS ELEKTRONIK
LAPORAN POSISI KEUANGAN
31 DESEMBER 2015

ASSET
Current Assets:
Cash in Bank Rp 409,298,700
Petty Cash Rp 5,000,000
Accounts Receivable Rp 526,790,000
Allowance for Doubtful Debt Rp (15,803,700)
Merchandise Inventory Rp 104,931,946
Store Supplies Rp 5,170,000
Prepaid Rent Rp 4,000,000
Prepaid Insurance Rp 6,615,000
Prepaid Income Tax Rp -
Stock Invesment Rp 145,000,000
Total current assets Rp 1,191,001,946
Fixed Assets:
Land Rp 192,500,000
Building at Cost Rp 768,000,000
Building Accumulated Depr. Rp (120,320,000) Rp 647,680,000
Vehicle at cost Rp 258,000,000
Vehicle Accumulated Depr. Rp (97,650,000) Rp 160,350,000
Equipment Rp 220,800,000
Equipment Accumulated Depr. Rp (79,060,000) Rp 141,740,000
Total Fixed Assets Rp 1,142,270,000
TOTAL ASSETS Rp 2,333,271,946
EISS ELEKTRONIK
POSISI KEUANGAN
ESEMBER 2015

LIABILITIES & EQUITY


Current Liabilities:
Accounts Payable Rp 491,317,500
Accrued Expense Rp 10,700,000
Income Tax Payable Rp 11,873,062
PPN Payable Rp 43,477,500
Dividen Payable Rp -
Total Current Liabilities Rp 557,368,062

Long Term Liabilities:


Bank Mandiri Loan Rp 243,000,000
Total Liabilities Rp 800,368,062

Equity:
Common Stock Rp 1,000,000,000
Retained Earning Rp 532,903,884
Total Equity Rp 1,532,903,884

TOTAL LIABILITIES & EQUITY Rp 2,333,271,946


PT EDELWEISS ELEKTRONIK
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2015

- Arus Kas dari Aktivitas Operasi:


Laba bersih Rp 267,845,083.56
Accounts Receivable Rp (526,790,000.00)
Allowance for Doubtful Debt Rp 15,803,700.00
Merchandise Inventory Rp (104,931,946.00)
Store Supplies Rp (5,170,000.00)
Prepaid Rent Rp (4,000,000.00)
Prepaid Insurance Rp (6,615,000.00)
Stock Invesment Rp (145,000,000.00)
Building Accumulated Depr. Rp 120,320,000.00
Vehicle at cost Rp (258,000,000.00)
Vehicle Accumulated Depr. Rp 97,650,000.00
Equipment Rp (220,800,000.00)
Equipment Accumulated Depr. Rp 79,060,000.00
Accounts Payable Rp 491,317,500.00
Accrued Expense Rp 10,700,000.00
Income Tax Payable Rp 11,873,062.44
PPN Payable Rp 43,477,500.00
Bank Mandiri Loan Rp 243,000,000.00
Arus Kas dari Aktivitas Operasi Rp 109,739,900.00

- Arus Kas dari Aktivitas Investasi


Land Rp (192,500,000.00)
Building At Cost Rp (768,000,000.00)
Arus Kas dari Aktivitas Investasi Rp (960,500,000.00)

- Arus Kas dari Aktivitas Pendanaan


Common Stock Rp 1,000,000,000.00
Retained Earnings Rp 265,058,800.00
Arus Kas dari Aktivitas Pendanaan Rp 1,265,058,800.00
Kenaikan/Penurunan Arus Kas Rp 414,298,700.00
PT EDELWEISS ELEKTRONIK
JURNAL PENUTUP
31 DESEMBER 2015

Date Description Ref Debit

Des Sales of Merchandise 4-1100 Rp 2,288,700,000


31 Freight Collected 4-1200 Rp 220,000
Interest Income 8-1100 Rp 5,510,000
Deviden Income 8-1200 Rp 5,800,000
Late Fees Collected 8-1300 Rp 858,000
Income Summary 3-1400

31 Income Summary 3-1400 Rp 2,033,242,916


Sales Discount 4-1300
Sales Return 4-1400
Cost of Goods Sold 5-1100
Freight Paid 5-1200
Advertising Expenses 6-1100
Telepon, Water and Electricity Expense 6-1200
Rent Expense 6-1300
Store Supplies Expense 6-1400
Maintenance and Repair Expense 6-1500
Bad Debt Expense 6-1600
Depreciation Expenses 6-1700
Insurance Expense 6-1800
Wages & Salaries Expense 6-1900
Interest Expense 9-1100
Bank Service Charge 9-1200
Income Tax Expense 9-1300
Miscellaneous Expense 9-1500

31 Income Summary 3-1400 Rp 267,845,084


Retained Earnings 3-1200

Rp 4,602,176,000
Credit

Rp 2,301,088,000

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

Rp 267,845,084

Rp 4,602,176,000
PT EDELWEISS ELEKTRONIK
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2015

No. Account Name Account Debit Credit


1-1100 Cash in Bank Rp 409,298,700
1-1200 Petty Cash Rp -
1-1300 Accounts Receivable Rp 526,790,000
1-1400 Allowance for Doubtful Debt Rp 15,803,700
1-1500 Merchandise Inventory Rp 104,931,946
1-1600 Store Supplies Rp 5,170,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 6,615,000
1-1900 Prepaid Income Tax Rp -
1-2100 Stock Invesment Rp 145,000,000
1-3100 Land Rp 192,500,000
1-3200 Building at Cost Rp 768,000,000
1-3300 Building Accumulated Depr. Rp 120,320,000
1-3400 Vehicle at cost Rp 258,000,000
1-3500 Vehicle Accumulated Depr. Rp 97,650,000
1-3600 Equipment Rp 220,800,000
1-3700 Equipment Accumulated Depr. Rp 79,060,000
2-1100 Credit Card
2-1200 Accounts Payable Rp 491,317,500
2-1300 Accrued Expense Rp 10,700,000
2-1400 Income Tax Payable Rp 11,873,062
2-1500 PPN Payable Rp 43,477,500
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable
2-2100 Bank Mandiri Loan Rp 243,000,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 532,903,884
3-1300 Dividend
Rp 2,641,105,646 Rp 2,646,105,646