PT KURNIA MANDIRI

BUKU BESAR PEMBANTU UTANG

DESEMBER 2017

PT Prima Jaya S001

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 99,600,000
2017 6 Pembelian Rp 99,600,000 Rp 199,200,000
8 Retur Pembelian Rp 14,520,000 Rp 184,680,000
10 Pelunasan Rp 99,600,000 Rp 85,080,000

PT Pratama S002
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 97,900,000
2017 23 Pembelian Rp 110,040,500 Rp 207,940,500

PT Indah Utama S003

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 73,700,000
2017 19 Pembelian Rp 77,670,500 Rp 151,370,500
 PT KURNIA MANDIRI
BUKU BESAR PEMBANTU PIUTANG
DESEMBER 2017

PT Indotama C001
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 94,600,000
2017 2 Pelunasan Rp 94,600,000 Rp -
3 Penjualan Rp 82,910,000 Rp 82,910,000

UD Jaya C002
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 92,400,000
2017 10 Penjualan Rp 100,350,000 Rp 192,750,000
11 Retur Penjualan Rp 11,550,000 Rp 181,200,000
27 Penjualan Rp 137,050,000 Rp 318,250,000

Toko Sintesa C003

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 118,800,000
2017 15 Pelunasan Rp 118,800,000 Rp -

UD Firmadani C004
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 Saldo awal √ Rp 83,600,000
2017 24 Penjualan Rp 110,385,000 Rp 193,985,000
29 Pelunasan Rp 83,600,000 Rp 110,385,000
 PT KURNIA MANDIRI
DAFTAR SALDO UTANG
PER 31 DESEMBER 2017

No. Nama No. Faktur Tanggal Jumlah

1 PT Prima Jaya FG.12760 6-Dec-17 Rp 85,080,000
2 PT Pratama PE.1589 20-Nov-17 Rp 97,900,000
3 PT Pratama PE.1602 23-Dec-17 Rp 110,040,500
4 PT Utama Indah F.Jy.3022 28-Nov-17 Rp 73,700,000
5 PT Utama Indah F.Jy.3155 19-Dec-17 Rp 77,670,500

Rp 444,391,000

PT KURNIA MANDIRI
DAFTAR SALDO PIUTANG
PER 31 DESEMBER 2017

No. Nama No. Faktur Tanggal Jumlah

1 PT Indotama F-12/01 12/3/2017 Rp 82,910,000
2 UD Jaya F-11/27 11/30/2017 Rp 92,400,000
3 UD Jaya F-12/02 12/10/2017 Rp 88,800,000
4 UD Jaya F-12/04 12/27/2017 Rp 137,050,000
5 Toko Sintesa - - 0
6 UD Firmadani F-12/03 12/24/2017 Rp 110,385,000
Rp 511,545,000
 PT KURNIA MANDIRI
NERACA SALDO
DESEMBER 2017

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 433,344,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 466,245,000
1-1400 Allowance for Doubtful Debt Rp 8,300,000
1-1500 Merchandise Inventory Rp 107,160,000
1-1600 Store Supplies Rp 6,580,000
1-1700 Prepaid Rent Rp 4,000,000
1-1800 Prepaid Insurance Rp 5,400,000
1-1900 Prepaid Income Tax Rp 31,378,600
1-2100 Stock Invesment Rp 135,000,000
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 430,591,000
2-1300 Accrued Expense Rp -
2-1400 Income Tax Payable 0
2-1500 PPN Payable Rp 19,200,000
2-1600 PPN Outcome Rp 49,175,000
2-1700 PPN Income Rp 24,785,000
2-1800 Dividen Payable Rp 200,000
2-2100 Bank Mandiri Loan Rp 221,700,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800

3-1400 Income Summary

4-1100 Sales of Merchandise Rp 2,062,250,000
4-1200 Freight Collected Rp 1,180,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,503,490,000
5-1200 Freight Paid Rp 5,841,500
6-1100 Advertising Expenses Rp 13,500,000
6-1200 Telepon, Water and Electricity Expense Rp 21,780,000
6-1300 Rent Expense Rp 5,500,000
6-1400 StoreSupplies Expense Rp 7,400,000
6-1500 Maintenance and Repair Expense Rp 7,700,000
6-1600 Bad Debt Expense
6-1700 Depreciation Expenses Rp 78,705,000
6-1800 Insurance Expense Rp 1,800,000
6-1900 Wages & Salaries Expense Rp 104,500,000
8-1100 Interest Income Rp 1,800,000
8-1200 Deviden Income Rp 5,700,000
8-1300 Late Fees Collected Rp 1,045,000
9-1100 Interest Expense Rp 6,850,000
9-1200 Bank Service Charge Rp 3,500,000
9-1300 Income Tax Expense
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,441,601,800 Rp 4,441,601,800
Rp(45,300,000)

Rp107,160,000

Rp (31,500,000)

Rp(13,800,000)
 PT KURNIA MANDIRI
BUKU BESAR
DESEMBER 2017

Cash In Bank 1-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 122,431,700
2016 31 Penerimaan kas JKm-1 Rp 469,963,000 Rp 592,394,700
31 Pengeluaran kas JKk-1 Rp 159,050,000 Rp 433,344,700
31 Penyesuaian AJP-1 Rp 405,000 Rp 433,749,700

Petty Cash 1-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,000,000
2016

Accounts Receivable 1-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 389,400,000
2016 14 Retur Penjualan JU-1 Rp 11,550,000 Rp 377,850,000
31 Penjualan Jp-1 Rp 437,495,000 Rp 815,345,000
31 Penerimaan kas JKm-1 Rp 349,100,000 Rp 466,245,000

Allowance for Doubtful Debt 1-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 2,750,000
2016 31 Cash Receipt CRJ-1 Rp 5,550,000 Rp 8,300,000
31 penyesuaian AJP-1 Rp 7,210,750 Rp 15,510,750
Merchandise Inventory 1-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 270,800,000
2016 8 Retur Pembelian JU-1 Rp 13,200,000 Rp 257,600,000
14 Retur Penjualan JU-1 Rp 9,400,000 Rp 267,000,000
31 Pembelian Jb-1 Rp 261,050,000 Rp 528,050,000
31 Penjualan Jp-1 Rp 322,690,000 Rp 205,360,000
31 Penerimaan kas JKm-1 Rp 98,200,000 Rp 107,160,000

Store Supplies 1-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,780,000
2016 31 Pengeluaran Kas JPk-1 Rp 800,000 Rp 6,580,000
31 penyesuaian AJP-1 Rp 3,335,000 Rp 3,245,000

Prepaid Rent 1-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 4,000,000
2016 31 penyesuaian AJP-1 Rp 500,000 Rp 3,500,000

Prepaid Insurance 1-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,400,000
2016 31 penyesuaian AJP-1 Rp 300,000 Rp 5,100,000
Rp 5,100,000

Prepaid Income Tax 1-1900

 Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 31,378,600
2016 31 Penyesuaian AJP-1 Rp 36,433,950 Rp (5,055,350)

Stock Investment 1-2100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 135,000,000
2016

Land 1-3100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 192,500,000
2016

Building At Cost 1-3200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 768,000,000
2016

Building Accumulated Depr. 1-3300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 117,760,000
2016 31 penyesuaian AJP-1 Rp 2,560,000 Rp 120,320,000
Vehicle At Cost 1-3400
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 258,000,000
2016

Vehicle Accumulated Depr. 1-3500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 94,395,000
2016 31 penyesuaian AJP-1 Rp 3,255,000 Rp 97,650,000

Equipment 1-3600
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 220,800,000
2016

Equipment Accumulated Depr. 1-3700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 77,720,000
2016 31 penyesuaian AJP-1 Rp 1,340,000 Rp 79,060,000
Credit Card 2-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 7,500,000
2016 31 Pengeluaran kas JKk-1 Rp 7,500,000 Rp -

Account Payable 2-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 257,400,000
2016 8 Jurnal Umum JU-1 Rp 14,520,000 Rp 242,880,000
31 pembelian Jb-1 Rp 287,311,000 Rp 530,191,000
31 Pengeluaran kas JKk-1 Rp 99,600,000 Rp 430,591,000

Accrued Expense 2-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 10,800,000
2016 31 Pengeluaran kas JKk-1 Rp 11,800,000 Rp (1,000,000)

31 penyesuaian AJP-1 Rp 10,800,000 Rp 10,800,000

Income Tax Payable 2-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec
2016
PPN Payable 2-1500
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 19,200,000
2016 31 penyesuaian AJP-1 Rp 24,390,000 Rp 43,590,000

PPN Outcome 2-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 14 Retur Penjualan JU-1 Rp 1,050,000 Rp (1,050,000)
2016 31 Sales Journal SJ-1 Rp 39,665,000 Rp 38,615,000
31 Cash Receipt CRJ-1 Rp 10,560,000 Rp 49,175,000
31 penyesuaian AJP-1 Rp 49,175,000 Rp -

PPN Income 2-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Pembelian Jb-1 Rp 26,105,000 Rp 26,105,000
31 Jurnal Umum JU-1 Rp 1,320,000 Rp 24,785,000
31 penyesuaian AJP-1 Rp 24,785,000 Rp -

Dividend Payable 2-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,500,000
2016 31 Pengeluaran kas JKk-1 Rp 5,300,000 Rp 200,000

Bank Mandiri Loan 2-2100

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 250,000,000
2016 31 Pengeluaran kas JKk-1 Rp 28,300,000 Rp 221,700,000

Common Stock 3-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 1,000,000,000
2016

Retained Earnings 3-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 350,585,800
2016 31 penutup JPn-1 Rp 227,577,800 Rp 578,163,600
31 penutup JPn-1 Rp - Rp 578,163,600

Income Summary 3-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 penutup JPn-1 Rp 2,010,321,000 Rp 2,010,321,000
2016 31 penutup JPn-1 Rp 1,827,367,200 Rp 182,953,800
31 penutup JPn-1 Rp 227,577,800 Rp (44,624,000)
Sales of Merchandise 4-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 1,560,000,000
2016 31 Penjualan Jp-1 Rp 396,650,000 Rp 1,956,650,000
31 Penerimaan kas JKm-1 Rp 105,600,000 Rp 2,062,250,000
31 Penutup JPn-1 Rp 1,998,300,000 Rp 63,950,000

Freight Collected 4-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Penjualan Jp-1 Rp 1,180,000 Rp 1,180,000
2016 31 Penutup JPn-1 Rp 205,000 Rp 975,000

Sales Discount 4-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 9,700,000
2016 31 Penerimaan Kas JKm-1 Rp 1,892,000 Rp 11,592,000
31 Penutup JPn-1 Rp 11,592,000 Rp -

Sales Return 4-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec
2016 14 Retur Penjualan JU-1 Rp 10,500,000 Rp 10,500,000
31 penutup JPn-1 Rp 10,500,000 Rp -
Cost of Goods Sold 5-1100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 1,092,000,000
2016 14 Retur Penjualan JU-1 Rp 9,400,000 Rp 1,082,600,000
31 Penjualan Jp-1 Rp 322,690,000 Rp 1,405,290,000
31 Penerimaan kas JKm-1 Rp 98,200,000 Rp 1,503,490,000
31 penutup JPn-1 Rp 1,483,220,000 Rp 20,270,000

Freight Paid 5-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,685,500
2016 31 Pembelian JPb-1 Rp 156,000 Rp 5,841,500
31 Penutup JPn-1 Rp 5,810,500 Rp 31,000

Advertising Expenses 6-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 12,500,000
2016 31 Pengeluaran kas JPk-1 Rp 1,000,000 Rp 13,500,000
31 penutup JPn-1 Rp 13,325,000 Rp 175,000

Telephone, Water, and Electricity 6-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 21,780,000
2016 31 penyesuaian AJP-1 Rp 1,300,000 Rp 23,080,000
31 Penutup JPn-1 Rp 23,080,000 Rp -
Rent Expenses 6-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,500,000
2016 31 penyesuaian AJP-1 Rp 500,000 Rp 6,000,000
31 penutup JPn-1 Rp 6,000,000 Rp -

Store Supplies Expenses 6-1400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 7,400,000
2016 31 penyesuaian AJP-1 Rp 3,335,000 Rp 10,735,000
31 Penutup JPn-1 Rp 10,735,000 Rp -

Maintenance and Repair Expense 6-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 6,500,000
2016 31 Pengeluaran Kas JPk-1 Rp 1,200,000 Rp 7,700,000
31 penutup JPn-1 Rp 7,375,000 Rp 325,000

Bad Debt Expenses 6-1600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 penyesuaian AJP-1 Rp 7,210,750 Rp 7,210,750
2016 31 penutup JPn-1 Rp 7,210,750 Rp -

Depreciation Expenses 6-1700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 78,705,000
2016 31 penyesuaian AJP-1 Rp 7,155,000 Rp 85,860,000
31 penutup JPn-1 Rp 85,860,000 Rp -

Insurance Expenses 6-1800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 1,800,000
2016 31 penyesuaian AJP-1 Rp 300,000 Rp 2,100,000
31 penutup JPn-1 Rp 2,100,000 Rp -

Wages & Salaries Expenses 6-1900

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 104,500,000
2016 31 penyesuaian AJP-1 Rp 9,500,000 Rp 114,000,000
31 penutup JPn-1 Rp 114,000,000 Rp -

Interest Income 8-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 1,800,000
2016 31 Penyesuaian AJP-1 Rp 480,000 Rp 2,280,000
31 Penutup JPn-1 Rp 5,280,000 Rp (3,000,000)

Dividen Income 8-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 5,700,000
2016 31 penutup JPn-1 Rp 5,700,000 Rp -
Late Fees Collected 8-1300
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √
2016 31 Cash Receipt CRJ-1 Rp 1,045,000 Rp 1,045,000
31 penutup JPn-1 Rp 836,000 Rp 209,000

Interest Expenses 9-1100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 3,300,000
2016 31 Pengeluaran kas JKk-1 Rp 3,550,000 Rp 6,850,000
31 penutup JPn-1 Rp 5,800,000 Rp 1,050,000

Bank Service Charge 9-1200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 3,500,000
2016 31 Penyesuaian AJP-1 Rp 75,000 Rp 3,575,000
31 penutup JPn-1 Rp 3,575,000 Rp -

Income Tax Expenses 9-1300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Penyesuaian AJP-1 Rp 36,433,950 Rp 36,433,950
2016 31 penutup JPn-1 Rp 36,433,950 Rp -
Gain/Loss Sales Vehicle 9-1400
Balance
Date Description Ref Debit Credit
Debit Credit

Miscellalneous Expenses 9-1500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 1 saldo awal √ Rp 750,000
2016 31 penutup JPn-1 Rp 750,000 Rp -

Late Fee Expenses 9-1600

Balance
Date Description Ref Debit Credit
Debit Credit
 PT KURNIA MANDIRI
JURNAL PENERIMAAN KAS
DESEMBER 2017

Debit Credit
Invoice
Date Description Ref Account
No. Cash In Bank Sales Discount Acc. No Amount Acc. No Amount
Receivable
2 BKM12-1 PT Indotama Rp 92,708,000 Rp 1,892,000 Rp 94,600,000 - -
15 BKM12-2 Toko Santesa Rp 150,000,000 Rp 150,000,000
16 NK-01 Penjualan Tunai Rp 116,160,000 5-1100 Rp 98,200,000 4-1100 Rp 105,600,000
2-1600 Rp 10,560,000
1-1500 Rp 98,200,000
27 BKM12-3 Piutang dihapuskan Rp 5,550,000 1-1400 Rp 5,550,000
29 BKM12-4 UD Firmadani Rp 105,545,000 Rp 104,500,000 8-1300 Rp 1,045,000

Rp 469,963,000 Rp 1,892,000 Rp 98,200,000 Rp 349,100,000 Rp 220,955,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1100 Rp 469,963,000 1-1300 Rp 349,100,000
4-1300 Rp 1,892,000 4-1100 Rp 105,600,000
5-1100 Rp 98,200,000 2-1600 Rp 10,560,000
1-1500 Rp 98,200,000
1-1400 Rp 5,550,000
8-1300 Rp 1,045,000
Rp 570,055,000 Rp 570,055,000
 PT KURNIA MANDIRI
JURNAL PENGELUARAN KAS
DESEMBER 2017

Debit Credit
Invoice
Date Description Ref Account Other Other
No. Cash in Bank
Payable Acc. No. Amount Acc. No. Amount
1 BKK12-1 Gaji Karyawan 2-1300 Rp 10,500,000 Rp 10,500,000
10 BKK12-2 PT Prima Jaya Rp 99,600,000 Rp 99,600,000
17 BKK12-3 Hutang Dividen 2-1800 Rp 5,300,000 Rp 5,300,000
19 BKK12-4 Pembayaran Kartu Kredit 2-1100 Rp 7,500,000 Rp 7,500,000
20 BKK12-5 Pembayaran Hutang 2-2100 Rp 28,300,000 Rp 31,850,000
9-1100 Rp 3,550,000
30 BKK12-6 Pengisian Kas Kecil 6-1100 Rp 1,000,000 Rp 4,300,000
2-1300 Rp 900,000
2-1300 Rp 400,000
1-1600 Rp 800,000
6-1500 Rp 1,200,000

Rp 99,600,000 Rp 59,450,000 Rp 159,050,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
2-1200 Rp 99,600,000 1-1100 Rp 159,050,000
2-1300 Rp 11,800,000
2-1800 Rp 5,300,000
2-1100 Rp 7,500,000
2-2100 Rp 28,300,000
9-1100 Rp 3,550,000
6-1100 Rp 1,000,000
1-1600 Rp 800,000
6-1500 Rp 1,200,000
Rp 159,050,000 Rp 159,050,000
 PT KURNIA MANDIRI
PETTY CASH
DESEMBER 2017

Debit Credit
Date Invoice No. Description
Acc. No Amount Petty Cash
1 VKK12-1 Advertising Expense 6-1100 Rp 1,055,000 Rp 1,055,000
2 VKK12-2 Telepon, Water, and Electricity Expense 2-1300 Rp 1,700,000 Rp 1,700,000
4 VKK12-3 Telepon, Water, and Electricity Expense 2-1300 Rp 400,000 Rp 400,000
8 VKK12-4 Store Supplies 1-1600 Rp 350,000 Rp 350,000
11 VKK12-5 Maintenance and Repair Expense 6-1500 Rp 1,175,000 Rp 1,175,000

Rp 4,680,000 Rp 4,680,000

Recapitulation
Debit Credit
Acc. No. Amount Acc. No. Amount
6-1100 Rp 1,055,000 1-1200 Rp 4,680,000
2-1300 Rp 2,100,000
1-1600 Rp 350,000
6-1500 Rp 1,175,000

Rp 4,680,000 Rp 4,680,000
 PT KURNIA MANDIRI
GENERAL JOURNAL
DESEMBER 2017

Date Doc. No Description Ref Debit Credit

8 BM12-1 Account Payable 2-1200 14,520,000.00

PPN Income 2-1700 1,320,000.00
Merchandise Inventory 1-1500 13,200,000.00

14 NK12-1 Sales Return 4-1400 10,500,000.00

PPN Outcome 2-1600 1,050,000.00
Account Receivable 1-1300 11,550,000.00
Merchandise Inventory 1-1500 9,400,000.00
Cost of Goods Sold 5-1100 9,400,000.00

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
2-1200 14,520,000.00 2-1700 1,320,000.00
4-1400 10,500,000.00 1-1500 13,200,000.00
2-1600 1,050,000.00 1-1300 11,550,000.00
1-1500 9,400,000.00 5-1100 9,400,000.00

Total 35,470,000.00 35,470,000.00

 PT KURNIA MANDIRI
JURNAL PEMBELIAN
DESEMBER 2017

Debit Credit
Invoice
Date Description Ref Merchandise
No. PPN Income Freigt Paid Account Payable
Inventory
7 FG.12760 PT Prima Jaya Rp 90,500,000 Rp 9,050,000 Rp 50,000 Rp 99,600,000
19 F.Jy.3155 PT Pratama Rp 70,550,000 Rp 7,055,000 Rp 65,500 Rp 77,670,500
23 PE.1602 PT Utama Indah Rp 100,000,000 Rp 10,000,000 Rp 40,500 Rp 110,040,500

Rp 261,050,000 Rp 26,105,000 Rp 156,000 Rp 287,311,000

RECAPITULATION
Debit Credit
Acc. No. Amount Acc. No. Amount
1-1500 Rp 261,050,000 2-1200 Rp 287,311,000
2-1700 Rp 26,105,000
5-1200 Rp 156,000

Rp 287,311,000 Rp 287,311,000
 PT KURNIA MANDIRI
JURNAL PENJUALAN
DESEMBER 2017

Debit Credit
CGS (Dr.) /
Invoice
Date Description Ref Account Merchandise Sales of
No. PPN Outcome
Receivable Inventory (Cr.) Merchandise
3 F-12/01 PT Indotama Rp 82,910,000 Rp 60,000,000 Rp 75,300,000 Rp 7,530,000
10 F-12/02 UD Jaya Rp 100,350,000 Rp 70,450,000 Rp 90,500,000 Rp 9,050,000
24 F-12/03 UD Firmadani Rp 110,385,000 Rp 71,440,000 Rp 100,350,000 Rp 10,035,000
27 F-12/04 UD Jaya Rp 143,850,000 Rp 120,800,000 Rp 130,500,000 Rp 13,050,000

Rp 437,495,000 Rp 322,690,000 Rp 396,650,000 Rp 39,665,000

RECAPITULATION
DEBIT CREDIT
Acc. No. Amount Acc. No. Amount
1-1300 Rp 437,495,000 1-1500 Rp 322,690,000
5-1100 Rp 322,690,000 4-1100 Rp 396,650,000
2-1600 Rp 39,665,000
4-1200 Rp 1,180,000

Rp 760,185,000 Rp 760,185,000
 Freight
Collected
Rp 80,000
Rp 800,000
Rp -
Rp 300,000

Rp 1,180,000
 PT KURNIA MANDIRI
KARTU PERSEDIAAN
DESEMBER 2017

PAC 07VD AC 400 WATT

IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount

Dec 1 Saldo Awal 40 2,900,000 116,000,000

2016 3 F-12/01 Penjualan 10 2,900,000 29,000,000 30 2,900,000 87,000,000
7 FG.12760 Pembelian 15 3,000,000 45,000,000 30 2,900,000 87,000,000
15 3,000,000 45,000,000
9 BM12-1 Retur Pembelian -2 3,000,000 (6,000,000) 30 2,900,000 87,000,000
13 3,000,000 39,000,000
10 F-12/02 Penjualan 12 2,900,000 34,800,000 18 2,900,000 52,200,000
13 3,000,000 39,000,000
11 NK12-1 Retur Penjualan -2 2,900,000 (5,800,000) 20 2,900,000 58,000,000
13 3,000,000 39,000,000
16 NK-01 Penjualan Tunai 14 2,900,000 40,600,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
19 F.Jy.3155 Pembelian 8 2,950,000 23,600,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
8 2,950,000 23,600,000
23 PE.1602 Pembelian 14 2,920,000 40,880,000 6 2,900,000 17,400,000
13 3,000,000 39,000,000
8 2,950,000 23,600,000
14 2,920,000 40,880,000
24 F-12/03 Penjualan 6 2,900,000 17,400,000
2 3,000,000 6,000,000 11 3,000,000 33,000,000
8 2,950,000 23,600,000
14 2,920,000 40,880,000
27 F-12/04 Penjualan 11 3,000,000 33,000,000 0 3,000,000 -
8 2,950,000 23,600,000 0 2,950,000 -
 1 2,920,000 2,920,000 13 2,920,000 37,960,000

PAC 05WD AC 690 WATT

IN OUT BALANCE
Date Invoice No. Description
Quantity Price Amount Quantity Price Amount Quantity Price Amount

Dec 1 Saldo Awal 43 3,600,000 154,800,000

2017 3 F-12/01 Penjualan 8 3,600,000 28,800,000 35 3,600,000 126,000,000
7 FG.12760 Pembelian 10 3,600,000 36,000,000 45 3,600,000 162,000,000
8 BM12-1 Retur Pembelian -2 3,600,000 (7,200,000) 43 3,600,000 154,800,000
10 F-12/02 Penjualan 9 3,600,000 32,400,000 34 3,600,000 122,400,000
11 NK12-1 Retur Penjualan !(1!) 3,600,000 (3,600,000) 35 3,600,000 126,000,000
16 NK-01 Penjualan Tunai 16 3,600,000 57,600,000 19 3,600,000 68,400,000
19 F.Jy.3155 Pembelian 11 3,650,000 40,150,000 19 3,600,000 68,400,000
11 3,650,000 40,150,000
23 PE.1602 Pembelian 15 3,610,000 54,150,000 19 3,600,000 68,400,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
24 F-12/03 Penjualan 11 3,600,000 39,600,000 8 3,600,000 28,800,000
11 3,650,000 40,150,000
15 3,610,000 54,150,000
27 F-12/04 Penjualan 8 3,600,000 28,800,000 4 3,650,000 14,600,000
7 3,650,000 25,550,000 15 3,610,000 54,150,000
 PT KURNIA MANDIRI
JURNAL UMUM (PENYESUAIAN)
31 DESEMBER 2017

Date Doc. No Description Ref Debit Credit

31 BM12-2 Bank Service Charge 9-1200 Rp 75,000
Cash in Bank 1-1100 Rp 405,000
Interest Income 8-1100 Rp 480,000

31 BM12-3 Wages & Salaries Expenses 6-1900 Rp 9,500,000

Telepon, Water, and Electricity Expense 6-1200 Rp 1,300,000
Accrued Expenses 2-1300 Rp 10,800,000

31 BM12-4 Insurance Expenses 6-1800 Rp 300,000

Rent Expenses 6-1300 Rp 500,000
Store Supplies Expenses 6-1400 Rp 3,335,000
Bad Debt Expenses 6-1600 Rp 7,210,750
Prepaid Insurance 1-1800 Rp 300,000
Prepaid Rent 1-1700 Rp 500,000
Store Supplies 1-1600 Rp 3,335,000
Allowance for Doubtful Debt 1-1400 Rp 7,210,750

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

Building Accummulated Depr. 1-3300 Rp 2,560,000
Vehicle Accummulated Depr. 1-3500 Rp 3,255,000
Equipment Accummulated Depr. 1-3700 Rp 1,340,000

31 BM12-6 PPN Outcome 2-1600 Rp 49,175,000

PPN Income 2-1700 Rp 24,785,000
PPN Payable 2-1500 Rp 24,390,000
Income Tax Expense 9-1300 Rp 36,433,950
Prepaid Income Tax 1-1900 Rp 36,433,950

Rp 115,389,700 Rp 115,389,700
 PT KURNIA MANDIRI
NERACA SALDO SETELAH PENYESUAIAN
DESEMBER 2017

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 433,749,700
1-1200 Petty Cash Rp 5,000,000
1-1300 Accounts Receivable Rp 466,245,000
1-1400 Allowance for Doubtful Debt Rp 15,510,750
1-1500 Merchandise Inventory Rp 107,160,000
1-1600 Store Supplies Rp 3,245,000
1-1700 Prepaid Rent Rp 3,500,000
1-1800 Prepaid Insurance Rp 5,100,000
1-1900 Prepaid Income Tax Rp (5,055,350)
1-2100 Stock Invesment Rp 135,000,000
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 430,591,000
2-1300 Accrued Expense Rp 10,800,000
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 43,590,000
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable Rp 200,000
2-2100 Bank Mandiri Loan Rp 221,700,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 350,585,800

3-1300 Income Summary

4-1100 Sales of Merchandise Rp 2,062,250,000
4-1200 Freight Collected Rp 1,180,000
4-1300 Sales Discount Rp 11,592,000
4-1400 Sales Return Rp 10,500,000
5-1100 Cost of Goods Sold Rp 1,503,490,000
5-1200 Freight Paid Rp 5,841,500
6-1100 Advertising Expenses Rp 13,500,000
6-1200 Telepon, Water and Electricity Expense Rp 23,080,000
6-1300 Rent Expense Rp 6,000,000
6-1400 StoreSupplies Expense Rp 10,735,000
6-1500 Maintenance and Repair Expense Rp 7,700,000
6-1600 Bad Debt Expense Rp 7,210,750
6-1700 Depreciation Expenses Rp 85,860,000
6-1800 Insurance Expense Rp 2,100,000
6-1900 Wages & Salaries Expense Rp 114,000,000
8-1100 Interest Income Rp 2,280,000
8-1200 Deviden Income Rp 5,700,000
8-1300 Late Fees Collected Rp 1,045,000
9-1100 Interest Expense Rp 6,850,000
9-1200 Bank Service Charge Rp 3,575,000
9-1300 Income Tax Expense Rp 36,433,950
9-1400 Gain/loss Sales Vehicle
9-1500 Miscellaneous Expense Rp 750,000
9-1600 Late Fee Expense
Rp 4,442,462,550 Rp 4,442,462,550
 PT KURNIA MANDIRI
NERACA LAJUR
31 DESEMBER 2017
(dalam ribuan rupiah)
Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance
Acc. No Account Name
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1-1100 Cash in Bank 402,485,700 405,000 402,890,700 402,890,700
1-1200 Petty Cash 5,000,000 5,000,000 5,000,000
1-1300 Accounts Receivable 447,025,000 447,025,000 447,025,000
1-1400 Allowance for Doubtful Debt 6,200,000 7,210,750 13,410,750 - 13,410,750
1-1500 Merchandise Inventory 106,160,000 106,160,000 - 106,160,000 -
1-1600 Store Supplies 6,480,000 3,335,000 3,145,000 3,145,000 -
1-1700 Prepaid Rent 4,000,000 500,000 3,500,000 3,500,000 -
1-1800 Prepaid Insurance 5,400,000 300,000 5,100,000 5,100,000 -
1-1900 Prepaid Income Tax 31,378,600 36,433,950 (5,055,350) (5,055,350) -
1-2100 Stock Invesment 135,000,000 135,000,000 - 135,000,000 -
1-3100 Land 192,500,000 192,500,000 - 192,500,000 -
1-3200 Building at Cost 768,000,000 768,000,000 - 768,000,000 -
1-3300 Building Accumulated Depr. 117,760,000 2,560,000 120,320,000 - 120,320,000
1-3400 Vehicle at cost 258,000,000 258,000,000 - 258,000,000 -
1-3500 Vehicle Accumulated Depr. 94,395,000 3,255,000 97,650,000 - 97,650,000
1-3600 Equipment 220,800,000 220,800,000 - 220,800,000 -
1-3700 Equipment Accumulated Depr. 77,720,000 1,340,000 79,060,000 - 79,060,000
2-1100 Credit Card - - - - -
2-1200 Accounts Payable 420,963,000 - 420,963,000 - 420,963,000
2-1300 Accrued Expense - 10,800,000 10,800,000 - 10,800,000
2-1400 Income Tax Payable - - - - -
2-1500 PPN Payable 19,200,000 20,122,000 39,322,000 - 39,322,000
2-1600 PPN Outcome 42,780,000 42,780,000 - - -
2-1700 PPN Income 22,658,000 22,658,000 - - -
2-1800 Dividen Payable 2,000,000 - 2,000,000 - 2,000,000
2-2100 Bank Mandiri Loan 225,000,000 - 225,000,000 - 225,000,000
3-1100 Common Stock 1,000,000,000 - 1,000,000,000 - 1,000,000,000
3-1200 Retained Earning 350,585,800 - 350,585,800 - 350,585,800
- - - -
3-1300 Income Summary - - - -
4-1100 Sales of Merchandise 1,998,300,000 - 1,998,300,000 - 1,998,300,000
4-1200 Freight Collected 205,000 - 205,000 - 205,000
4-1300 Sales Discount 11,592,000 11,592,000 - 11,592,000 -
4-1400 Sales Return 10,500,000 10,500,000 - 10,500,000 -
5-1100 Cost of Goods Sold 1,483,220,000 1,483,220,000 - 1,483,220,000 -
5-1200 Freight Paid 5,810,500 5,810,500 - 5,810,500 -
6-1100 Advertising Expenses 13,325,000 13,325,000 - 13,325,000 -
6-1200 Telepon, Water and Electricity Expense 21,780,000 1,300,000 23,080,000 23,080,000 -
6-1300 Rent Expense 5,500,000 500,000 6,000,000 6,000,000 -
6-1400 StoreSupplies Expense 7,400,000 3,335,000 10,735,000 10,735,000 -
6-1500 Maintenance and Repair Expense 7,375,000 7,375,000 - 7,375,000 -
6-1600 Bad Debt Expense 7,210,750 7,210,750 7,210,750 -
6-1700 Depreciation Expenses 78,705,000 7,155,000 85,860,000 85,860,000 -
6-1800 Insurance Expense 1,800,000 300,000 2,100,000 2,100,000 -
6-1900 Wages & Salaries Expense 104,500,000 9,500,000 114,000,000 114,000,000 -
8-1100 Interest Income 4,800,000 480,000 5,280,000 - 5,280,000
8-1200 Deviden Income 5,700,000 - 5,700,000 - 5,700,000
8-1300 Late Fees Collected 836,000 - 836,000 - 836,000
9-1100 Interest Expense 5,800,000 5,800,000 - 5,800,000 -
9-1200 Bank Service Charge 3,500,000 75,000 3,575,000 3,575,000 -
9-1300 Income Tax Expense 36,433,950 36,433,950 36,433,950 -
9-1400 Gain/loss Sales Vehicle - - - -
9-1500 Miscellaneous Expense 750,000 750,000 - 750,000 -
9-1600 Late Fee Expense - - - -
4,366,444,800 4,366,444,800 108,994,700 108,994,700 4,369,432,550 4,369,432,550 1,827,367,200 2,010,321,000 2,542,065,350 2,359,111,550
182,953,800 182,953,800
182,953,800 182,953,800 2,542,065,350 2,542,065,350
 PT KURNIA MANDIRI
LAPORAN LABA RUGI
Untuk Periode yang Berakhir 31 Desember 2017

Sales of Merchandise Rp 2,062,250,000

Freight Collected Rp 1,180,000
Sales Discount Rp 11,592,000
Sales Return Rp 10,500,000
Rp 22,092,000
Net Sales Rp 2,041,338,000
Cost of Goods Sold Rp 1,503,490,000
Freight Paid Rp 5,841,500
Cost of Goods Sold Rp 1,509,331,500
Gross Profit Rp 532,006,500
Operating Expenses:
Advertising Expenses Rp 13,325,000
Telepon, Water and Electricity Expense Rp 23,080,000
Rent Expense Rp 6,000,000
StoreSupplies Expense Rp 10,735,000
Maintenance and Repair Expense Rp 7,375,000
Bad Debt Expense Rp 7,210,750
Depreciation Expenses Rp 85,860,000
Insurance Expense Rp 2,100,000
Wages & Salaries Expense Rp 114,000,000
Total Operating Expenses Rp 269,685,750
Operating Profit Rp 262,320,750
Other Income/Expenses:
Interest Income Rp 5,280,000
Deviden Income Rp 5,700,000
Late Fees Collected Rp 836,000
Total Other Income Rp 11,816,000
Interest Expense Rp 5,800,000
Bank Service Charge Rp 3,575,000
Miscellaneous Expense Rp 750,000
Total other expenses Rp 10,125,000
Total Other Income/Expenses Rp 1,691,000
Net Profit Before Tax Rp 264,011,750

Rp 264,011,750
Koreksi Fiskal:
- Bad Debt Expense Rp 7,210,750
- Interest Income Rp (5,280,000)
- Gain/Loss Sales of Vehicle Rp -
- Dividend Income Rp (5,700,000)
Total Koreksi Fiskal Rp (3,769,250)
Penghasilan Kena Pajak Rp 260,242,500
Income Tax Expense = 28% x (50% x Rp 215.618.500,-) Rp 36,433,950
Net Income After Tax Rp 227,577,800
 PT KURNIA MANDIRI
LAPORAN LABA DITAHAN
Untuk Periode yang Berakhir 31 Desember 2017

Description Cammond Stock Retained Earning Total

Saldo 30 November 2017 Rp 1,000,000,000.00 Rp 350,585,800.00 Rp 1,350,585,800.00

Issuance share Capital Rp - Rp - Rp -

Net Income Rp - Rp 227,577,800.00 Rp 227,577,800.00
Devidends Rp - Rp - Rp -
Saldo 31 Desember 2017 Rp 1,000,000,000.00 Rp 578,163,600.00 Rp 1,578,163,600.00
 PT KURNIA MANDIRI
LAPORAN POSISI KEUANGAN
31 DESEMBER 2017

ASSET LIABILITIES & EQUITY

Current Assets: Current Liabilities:
Cash in Bank Rp 433,749,700 Accounts Payable Rp 420,963,000
Petty Cash Rp 5,000,000 Accrued Expense Rp 10,800,000
Accounts Receivable Rp 466,245,000 PPN Payable Rp 39,322,000
Allowance for Doubtful Debt Dividen Payable
Rp (15,510,750) Rp 200,000

Merchandise Inventory Rp 107,160,000 Total Current Liabilities Rp 471,285,000

Store Supplies Rp 3,245,000
Prepaid Rent Rp 3,500,000 Long Term Liabilities:
Prepaid Insurance Rp 5,100,000 Bank Mandiri Loan Rp 221,700,000
Prepaid Income Tax Rp (5,055,350) Total Liabilities Rp 692,985,000
Stock Invesment Rp 135,000,000
Total current assets Rp 1,138,433,600 Equity:
Fixed Assets: Common Stock Rp 1,000,000,000
Land Rp 192,500,000 Retained Earning Rp 578,163,600
Building at Cost Rp 768,000,000 Total Equity Rp 1,578,163,600
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 2,280,703,600 TOTAL LIABILITIES & EQUITY Rp 2,271,148,600
 PT KURNIA MANDIRI
LAPORAN ARUS KAS
Untuk Periode yang Berakhir 31 Desember 2017

- Arus Kas dari Aktivitas Operasi:

Laba bersih Rp 227,577,800.00
Accounts Receivable Rp (466,245,000.00)
Allowance for Doubtful Debt Rp 15,510,750.00
Merchandise Inventory Rp (107,160,000.00)
Store Supplies Rp (3,245,000.00)
Prepaid Rent Rp (3,500,000.00)
Prepaid Insurance Rp (5,100,000.00)
Prepaid Income Tax Rp 5,055,350.00
Stock Invesment Rp (135,000,000.00)
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 430,591,000.00
Accrued Expense Rp 10,800,000.00
Dividend Payable Rp 200,000.00
PPN Payable Rp 43,590,000.00
Bank Mandiri Loan Rp 221,700,000.00
Arus Kas dari Aktivitas Operasi Rp 53,004,900.00

- 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 350,585,800.00
Arus Kas dari Aktivitas Pendanaan Rp 1,350,585,800.00
Kenaikan/Penurunan Arus Kas Rp 443,090,700.00
 PT KURNIA MANDIRI
JURNAL PENUTUP
31 DESEMBER 2017

Date Description Ref Debit Credit

Des Sales of Merchandise 4-1100 Rp 1,998,300,000

31 Freight Collected 4-1200 Rp 205,000
Interest Income 8-1100 Rp 5,280,000
Deviden Income 8-1200 Rp 5,700,000
Late Fees Collected 8-1300 Rp 836,000
Income Summary 3-1400 Rp 2,010,321,000

31 Income Summary 3-1400 Rp 1,827,367,200

Sales Discount 4-1300 Rp 11,592,000
Sales Return 4-1400 Rp 10,500,000
Cost of Goods Sold 5-1100 Rp 1,483,220,000
Freight Paid 5-1200 Rp 5,810,500
Advertising Expenses 6-1100 Rp 13,325,000
Telepon, Water and Electricity Expense 6-1200 Rp 23,080,000
Rent Expense 6-1300 Rp 6,000,000
Store Supplies Expense 6-1400 Rp 10,735,000
Maintenance and Repair Expense 6-1500 Rp 7,375,000
Bad Debt Expense 6-1600 Rp 7,210,750
Depreciation Expenses 6-1700 Rp 85,860,000
Insurance Expense 6-1800 Rp 2,100,000
Wages & Salaries Expense 6-1900 Rp 114,000,000
Interest Expense 9-1100 Rp 5,800,000
Bank Service Charge 9-1200 Rp 3,575,000
Income Tax Expense 9-1300 Rp 36,433,950
Miscellaneous Expense 9-1500 Rp 750,000

31 Income Summary 3-1400 Rp 227,577,800

Retained Earnings 3-1200 Rp 227,577,800

31 Retained Earnings 3-1200 Rp -

Dividends 3-1300 Rp -

Rp 4,065,266,000 Rp 4,065,266,000
 PT KURNIA MANDIRI
NERACA SALDO SETELAH PENUTUPAN
31 DESEMBER 2017

No. Account Name Account Debit Credit

1-1100 Cash in Bank Rp 433,749,700
1-1200 Petty Cash Rp -
1-1300 Accounts Receivable Rp 466,245,000
1-1400 Allowance for Doubtful Debt Rp 15,510,750
1-1500 Merchandise Inventory Rp 107,160,000
1-1600 Store Supplies Rp 3,245,000
1-1700 Prepaid Rent Rp 3,500,000
1-1800 Prepaid Insurance Rp 5,100,000
1-1900 Prepaid Income Tax Rp (5,055,350)
1-2100 Stock Invesment Rp 135,000,000
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 430,591,000
2-1300 Accrued Expense Rp 10,800,000
2-1400 Income Tax Payable
2-1500 PPN Payable Rp 43,590,000
2-1600 PPN Outcome
2-1700 PPN Income
2-1800 Dividen Payable Rp 200,000
2-2100 Bank Mandiri Loan Rp 221,700,000
3-1100 Common Stock Rp 1,000,000,000
3-1200 Retained Earning Rp 578,163,600

Rp 2,588,244,350 Rp 2,597,585,350