NO.

AKUN NAMA AKUN

1-1000 Current Assets

1-1100 Kas di bank
1-1200 Kas kecil
1-1300 Piutang dagang
1-1400 Cadangan kerugian piutang
1-1500 Persediaan barang dagangan
1-1600 Perlengkapan
1-1700 Asuransi dibayar dimuka
1-1800 Sewa dibayar dimuka
1-1900 Pajak dibayar dimuka
1-1910 PPN Masukan
1-1920 PPN dibayar dimuka
1-2000 Fixed Assets :
1-2100 Peralatan
1-2110 Akumulasi penyusutan peralatan
2-1000 Accounts Payable
2-1100 Utang dagang
2-1200 Beban yang masih harus dibayar
2-1300 Utang pajak penghasilan
2-1400 Utang PPN
2-1500 PPN Keluaran
2-1600 Utang deviden
2-2000 Long term Liabilities
2-2100 Utang jangka panjang
3-1000 Equity
3-1100 Modal saham
3-1200 Laba ditahan
3-1300 Deviden
3-1400 Ikhtisar laba rugi
4-1000 Revenue
4-1100 Penjualan barang dagangan
4-1200 Retur penjualan
4-1300 Beban angkut penjualan
5-1000 Cost Of Sales
5-1100 Harga pokok penjualan
5-1200 Beban transport pembelian
6-1000 Operating expense
6-1100 Beban iklan
6-1200 Beban telepon dan listrik
6-1300 Beban perlengkapan toko
6-1400 Beban kerugian piutang
6-1500 Beban penyusutan aset tetap
6-1600 Beban asuransi
6-1700 Beban sewa toko
6-1800 Beban upah dan gaji
6-1900 Beban-beban operasional lainya
8-1000 Other Income
8-1100 Pendapatan bunga
9-1000 Other expense
9-1100 Beban bunga
9-1200 Beban Administrasi Bank
9-1300 Beban pajak penghasilan
 PT SURYA
TRIAL BALANCE
AS OF NOVEMBER 30, 2018

NO.AKUN NAMA AKUN DEBET KREDIT

1-1100 Kas di bank 68,550,000

1-1200 Kas kecil 11,700,000
1-1300 Piutang dagang 419,650,000
1-1400 Cadangan kerugian piutang 14,000,000
1-1500 Persediaan barang dagangan 60,000,000
1-1600 Perlengkapan 5,200,000
1-1700 Asuransi dibayar dimuka 12,500,000
1-1800 Sewa dibayar dimuka 20,500,000
1-1900 Pajak dibayar dimuka 7,000,000
1-1910 PPN Masukan
1-1920 PPN dibayar dimuka
1-2100 Peralatan 169,600,000
1-2110 Akumulasi penyusutan peralatan 24,320,000
2-1100 Utang dagang 349,800,000
2-1200 Beban yang masih harus dibayar 8,600,000
2-1300 Utang pajak penghasilan
2-1400 Utang PPN 4,200,000
2-1500 PPN Keluaran
2-1600 Utang deviden 4,500,000
2-2100 Utang jangka panjang 120,000,000
3-1100 Modal saham 200,000,000
3-1200 Laba ditahan 4,550,000
3-1300 Deviden 27,500,000
3-1400 Ikhtisar laba rugi
4-1100 Penjualan barang dagangan 612,900,000
4-1200 Retur penjualan
4-1300 Beban angkut penjualan
5-1100 Harga pokok penjualan 395,820,000
5-1200 Beban transport pembelian 12,600,000
6-1100 Beban iklan 3,800,000
6-1200 Beban telepon dan listrik 7,800,000
6-1300 Beban perlengkapan toko 4,750,000
6-1400 Beban kerugian piutang 12,000,000
6-1500 Beban penyusutan aset tetap 16,500,000
6-1600 Beban asuransi 11,400,000
6-1700 Beban sewa toko 22,900,000
6-1800 Beban upah dan gaji 40,200,000
6-1900 Beban-beban operasional lainya 10,100,000
8-1100 Pendapatan bunga 7,100,000
9-1100 Beban bunga 2,200,000
9-1200 Beban Administrasi Bank 7,700,000
9-1300 Beban pajak penghasilan
JUMLAH 1,349,970,000 1,349,970,000
-

KAP
 PT. BERSINAR
BUKU BESAR UMUM

NAMA AKUN: NO AKUN:

Cash in bank
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 138,060,000.00
31 Posting JKM Rp 95,835,000.00 233,895,000.00
31 JKK 40,132,500.00 193,762,500.00

NAMA AKUN: NO AKUN:

Petty cash
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 4,000,000.00
31 KK 3,350,000.00 650,000.00
JKK 3,350,000.00 4,000,000.00

NAMA AKUN: NO AKUN:

Undeposite funds
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31 JKM 63,000,000.00 63,000,000.00
31 JKM 16,500,000.00 79,500,000.00
31 JKM 79,500,000.00

NAMA AKUN: NO AKUN:

Account receivable
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 55,000,000.00
31 JKM 33,000,000.00 22,000,000.00
31 JPN 51,330,000.00 73,330,000.00
31 JU

NAMA AKUN: NO AKUN:

Allowance for doubtful debt
SALDO
TGL KET REF DEBET KREDIT
DEBET
 Dec 1 Opening Balance
31 JKM

NAMA AKUN: NO AKUN:

Merchandise inventory
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 82,000,000.00
31 Posting JKM 82,000,000.00
31 JPN 82,000,000.00
31 JPB 38,000,000.00 120,000,000.00
31 JU 32,200,000.00 87,800,000.00
31 JU

NAMA AKUN: NO AKUN:

Supplies
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 6,800,000.00
31 PC 500,000.00 7,300,000.00

NAMA AKUN: NO AKUN:

Prepaid rent
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 1,500,000.00

NAMA AKUN: NO AKUN:

Prepaid insurance
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 4,000,000.00
NAMA AKUN: NO AKUN:
Stock invesment
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 335,000.00

NAMA AKUN: NO AKUN:

Land
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 275,000,000.00
31

NAMA AKUN: NO AKUN:

Building at cost
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 160,000,000.00

NAMA AKUN: NO AKUN:

Building Accumulated Depr
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance

NAMA AKUN: NO AKUN:

Vehicle at cost
 SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 80,000,000.00
JKM 80,000,000.00 -

NAMA AKUN: NO AKUN:

Vehicle accumulated Depr.
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
JKM 5,000,000.00

NAMA AKUN: NO AKUN:

Equipmet at cost
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 65,000,000.00

NAMA AKUN: NO AKUN:

Eguipment accumulated depr.
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance

NAMA AKUN: NO AKUN:

Credit card
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
NAMA AKUN: NO AKUN:
Account payable
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31 JKK 33,000,000.00
31 JPB 41,800,000.00
31 JU 2,420,000.00

NAMA AKUN: NO AKUN:

Accrued expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31 PC 1,300,000.00

NAMA AKUN: NO AKUN:

Income tax payable
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 31 JKK 187,500.00

NAMA AKUN: NO AKUN:

PPN Outcome
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31 JPN 4,650,000.00
NAMA AKUN: NO AKUN:
PPN Income
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 56,100,000.00
31 JPB 3,800,000.00 59,900,000.00
JU 220,000.00 59,680,000.00

NAMA AKUN: NO AKUN:

Bank Mandiri Loan
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance

NAMA AKUN: NO AKUN:

Common stock
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance

NAMA AKUN: NO AKUN:

Retained earning
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31
31
NAMA AKUN: NO AKUN:
Sales of merchandise

TGL KET REF DEBET KREDIT

DEBET
Dec 1 Opening Balance
31 JPN 46,500,000.00

NAMA AKUN: NO AKUN:

Freight collected
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31 JPN 180,000.00

NAMA AKUN: NO AKUN:

Late fee collected
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance
31
31
31

NAMA AKUN: NO AKUN:

Sales discount
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 8,500,000.00
31 JKM 165,000.00 8,665,000.00

NAMA AKUN: NO AKUN:

Cost of good sold
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 323,440,000.00
31 JU 30,000,000.00 353,440,000.00
NAMA AKUN: NO AKUN:
Freight Paid
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 1,220,000.00

NAMA AKUN: NO AKUN:

Purchase discount
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance

NAMA AKUN: NO AKUN:

Advertising expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 14,000,000.00
31 PC 800,000.00 14,800,000.00

NAMA AKUN: NO AKUN:

Instore promotion espense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 8,000,000.00
NAMA AKUN: NO AKUN:
utility expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 7,200,000.00

NAMA AKUN: NO AKUN:

Telephone expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 5,400,000.00

NAMA AKUN: NO AKUN:

Rent expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 12,500,000.00

NAMA AKUN: NO AKUN:

Supplies expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 7,600,000.00
31

NAMA AKUN: NO AKUN:

Maintenence and repair expense
SALDO
TGL KET REF DEBET KREDIT
 TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 10,000,000.00
31 PC 750,000.00 10,750,000.00

NAMA AKUN: NO AKUN:

Bad debt expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 2,000,000.00

NAMA AKUN: NO AKUN:

Depreciation expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening Balance 13,750,000.00

NAMA AKUN: NO AKUN:

Insurance expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 6,500,000.00

NAMA AKUN: NO AKUN:

Late fee expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 31 JKK 220,000 220,000.00
NAMA AKUN: NO AKUN:
Wages & salaries
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 1 Opening balance 26,500,000.00
31 JKK 3,750,000 30,250,000.00

NAMA AKUN: NO AKUN:

Interest income
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 6,736,300

NAMA AKUN: NO AKUN:

Deviden income
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec

NAMA AKUN: NO AKUN:

Interest expense
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 4,070,000.00

NAMA AKUN: NO AKUN:

Bank service charge
 SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec 7,500,000.00

NAMA AKUN: NO AKUN:

Loss sales of vehicle
SALDO
TGL KET REF DEBET KREDIT
DEBET
Dec JKM 12,000,000 12,000,000.00
 11110
SALDO
KREDIT

111120
SALDO
KREDIT

11130
SALDO
KREDIT

11210
SALDO
KREDIT

11220
SALDO
KREDIT
 3,600,000.00
3,600,000.00

11310
SALDO
KREDIT

11320
SALDO
KREDIT

11410
SALDO
KREDIT

11420
SALDO
KREDIT
 12100
SALDO
KREDIT

13100
SALDO
KREDIT

13210
SALDO
KREDIT

13220
SALDO
KREDIT
15,250,000.00

13301
SALDO
KREDIT

13302
SALDO
KREDIT
5,000,000.00
-

13401
SALDO
KREDIT

13402
SALDO
KREDIT
21,500,000.00

21110
SALDO
KREDIT
4,200,000.00
 21210
SALDO
KREDIT
77,000,000.00
44,000,000.00
85,800,000.00
83,380,000.00

21211
SALDO
KREDIT
1,300,000.00
-

21212
SALDO
KREDIT
187,500.00

21310
SALDO
KREDIT
73,700,000.00
78,350,000.00
 21320
SALDO
KREDIT

22100
SALDO
KREDIT
100,000,000.00

31100
SALDO
KREDIT
790,000,000.00

38000
SALDO
KREDIT
53,000,000.00
 41100

KREDIT
554,500,000.00
601,000,000.00

42100
SALDO
KREDIT
7,500,000.00
7,680,000.00

42200
SALDO
KREDIT

42300
SALDO
KREDIT

51100
SALDO
KREDIT
 52000
SALDO
KREDIT

53000
SALDO
KREDIT
2,090,000.00

61100
SALDO
KREDIT

61200
SALDO
KREDIT
 62100
SALDO
KREDIT

62200
SALDO
KREDIT

62300
SALDO
KREDIT

62400
SALDO
KREDIT

62500
SALDO
 KREDIT

62600
SALDO
KREDIT

62700
SALDO
KREDIT

62800
SALDO
KREDIT

62900
SALDO
KREDIT
 63100
SALDO
KREDIT

81000
SALDO
KREDIT
3,500,000.00

82000
SALDO
KREDIT
8,500,000.00

91000
SALDO
KREDIT

92000
SALDO
KREDIT

93000
SALDO
KREDIT
 PT. BERSINAR
NERACA SALDO
PER 31 DESEMBER 2016

NO.AKUN NAMA AKUN DEBET KREDIT

11110 Cash in Bank 193,762,500

11120 Petty Cash 4,000,000
11130 Undeposite Funds -
11210 Accounts Receivable 73,330,000
11220 Allowance for Doubtful Debt 3,600,000
11310 Merchandise Inventory 87,800,000
11320 Supplies 7,300,000
11410 Prepaid Rent 1,500,000
11420 Prepaid Insurance 4,000,000
12100 Stock Investments 335,000,000
13100 Land 275,000,000
13210 Building at Costs 160,000,000
13220 Building Accumulated Depr. 15,250,000
13301 Vehicle at Cost -
13302 Vehicle Accumulated Depr. -
13401 Equiptment at Cost 65,000,000
13402 Equiptment Accumulated Depr. 21,500,000
21110 Credit Card 4,200,000
21210 Accounts Payable 83,380,000
21211 Accruad expenses -
21212 Income tax payable 187,500
21310 PPN Outcome 78,350,000
21320 PPN Income 59,680,000
22100 Bank Mandiri Loan (KUK) 100,000,000
31100 Common Stock 790,000,000
31200 Retained Earning 53,000,000
41100 Sales of Merchandise 601,000,000
42100 Freight Collected 7,680,000
42200 Late Fee Collected -
42300 Sales Discount 8,665,000
51100 Cost of Good Sold 353,440,000
52000 Freight Paid 1,220,000
53000 Purchase Discount 2,090,000
61100 Advertising Expense 14,800,000
61200 In Store Promotion Expense 8,000,000
62100 Utility Expense 7,200,000
62200 Telephone Expense 5,400,000
62300 Rent Expense 12,500,000
62400 Supplies Expense 7,600,000
62500 Maintenance and Repair Expense 10,750,000
62600 Bad Debt Expense 2,000,000.00
62700 Depreciation Expense 13,750,000.00
62800 Insurance Expense 6,500,000.00
62900 Late Fee Expense 220,000
 PT. BERSINAR
NERACA SALDO
PER 31 DESEMBER 2016

NO.AKUN NAMA AKUN DEBET KREDIT

63100 Wages & Salaries 30,250,000.00

81000 Interest Income 3,500,000.00
82000 Devidend Income 8,500,000.00
91000 Interest Expense 4,070,000.00
92000 Bank Service Charge 7,500,000.00
93000 Loss sales of vehicle 12,000,000.00
JUMLAH 1,772,237,500 1,772,237,500
 PT. BERSINAR
JURNAL PENYESUAIAN
DECEMBER 2018
( In Rupiah )
TGL NO. DOK KETERANGAN REF DEBET KREDIT

Des 31 BM12-1 Depreciation expense 62700 Rp 2,800,000

Accumulated depreciation building 13302 Rp 1,000,000
Accumulated depreciation equipment `13402 Rp 1,800,000

31 BM12-2 Supplies expense 62400 Rp 3,300,000

Supplies 13320 Rp 3,300,000

Insurance expense 62800 Rp 2,500,000

Prepaid insurance 11420 Rp 2,500,000

31 BM12-3 PPN outcome 21310 Rp 78,350,000

PPN income 21320 Rp 59,680,000
PPN payable 21311 Rp 18,670,000
Income tax expense 94000 Rp 6,000,150
Income tax payable 21212 Rp 6,000,150

TOTAL 86,950,000 68,280,000

REKAPITULASI
NO AKUN DEBET KREDIT
62700 Rp 2,800,000
13302 Rp 1,000,000
`13402 Rp 1,800,000

62400 Rp 3,300,000
13320 Rp 3,300,000

62800 Rp 2,500,000
11420 Rp 2,500,000

21310 Rp 78,350,000
21320 Rp 220,000
21311 Rp 78,130,000

TOTAL
 PT. BERSINAR
WORKSHEET
PER 31 DESEMBER 2018

NO NERACA SALDO AYAT PENYESUAIAN NERACA SSD. PENYESUAI

NAMA AKUN
AKUN DEBET KREDIT DEBET KREDIT DEBET

11110 Cash in Bank 193,762,500 Rp 193,762,500

11120 Petty Cash 4,000,000 Rp 4,000,000
11130 Undeposite Funds - Rp -
11210 Accounts Receivable 73,330,000 Rp 73,330,000
11220 Allowance for Doubtful Debt 3,600,000 Rp -
11310 Merchandise Inventory 87,800,000 Rp 87,800,000
11320 Supplies 7,300,000 3,300,000.00 Rp 4,000,000
11410 Prepaid Rent 1,500,000 Rp 1,500,000
11420 Prepaid Insurance 4,000,000 2,500,000.00 Rp 1,500,000
12100 Stock Investments 335,000,000 Rp 335,000,000
13100 Land 275,000,000 Rp 275,000,000
13210 Building at Costs 160,000,000 Rp 160,000,000
13220 Building Accumulated Depr. 15,250,000 1,000,000.00 Rp -
13301 Vehicle at Cost - Rp -
13302 Vehicle Accumulated Depr. - Rp -
13401 Equiptment at Cost 65,000,000 Rp 65,000,000
13402 Equiptment Accumulated Depr. 21,500,000 1,800,000.00 Rp -
21110 Credit Card 4,200,000 Rp -
21210 Accounts Payable 83,380,000 Rp -
21211 Accruad expenses - Rp -
21212 Income tax payable 187,500 Rp -
21310 PPN Outcome 78,350,000 78,350,000.00 Rp -
21320 PPN Income 59,680,000 59,680,000.00 Rp -
16
22100 Bank Mandiri Loan (KUK) 100,000,000 Rp -
31100 Common Stock 790,000,000 Rp -
31200 Retained Earning 53,000,000 Rp -
41100 Sales of Merchandise 601,000,000 Rp -
42100 Freight Collected 7,680,000 Rp -
42200 Late Fee Collected - Rp -
42300 Sales Discount 8,665,000 Rp 8,665,000
51100 Cost of Good Sold 353,440,000 Rp 353,440,000
52000 Freight Paid 1,220,000.00 Rp 1,220,000
53000 Purchase Discount 2,090,000 Rp -
61100 Advertising Expense 14,800,000 Rp 14,800,000
61200 In Store Promotion Expense 8,000,000 Rp 8,000,000
62100 Utility Expense 7,200,000 Rp 7,200,000
62200 Telephone Expense 5,400,000 Rp 5,400,000
62300 Rent Expense 12,500,000 Rp 12,500,000
62400 Supplies Expense 7,600,000 3,300,000.00 Rp 10,900,000
62500 Maintenance and Repair Expense 10,750,000.00 Rp 10,750,000
62600 Bad Debt Expense 2,000,000.00 Rp 2,000,000
62700 Depreciation Expense 13750000 2,800,000.00 Rp 16,550,000
62800 Insurance Expense 6,500,000 2,500,000.00 Rp 9,000,000
62900 Late Fee Expense 220,000 Rp 220,000
63100 Wages & Salaries 30,250,000 Rp 30,250,000
81000 Interest Income 3,500,000 Rp -
82000 Devidend Income 8,500,000 Rp -
91000 Interest Expense 4,070,000 Rp 4,070,000
92000 Bank Service Charge 7,500,000 Rp 7,500,000
93000 Loss sales of vehicle 12,000,000 Rp 12,000,000
21311 PPN Payable 18,670,000.00 Rp -
17
 Rp -
Rp -
JUMLAH 1,772,237,500 1,772,237,500 86,950,000 86,950,000 1,715,357,500

18
 PT. BERSINAR
WORKSHEET
ER 31 DESEMBER 2018
NERACA SSD. PENYESUAIAN IKHTISAR LABA RUGI NERACA

KREDIT DEBET KREDIT DEBET KREDIT

Rp - Rp - Rp - Rp 193,762,500 Rp -
Rp - Rp - Rp - Rp 4,000,000 Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 73,330,000 Rp -
Rp 3,600,000 Rp - Rp - Rp - Rp 3,600,000
Rp - Rp - Rp - Rp 87,800,000 Rp -
Rp - Rp - Rp - Rp 4,000,000 Rp -
Rp - Rp - Rp - Rp 1,500,000 Rp -
Rp - Rp - Rp - Rp 1,500,000 Rp -
Rp - Rp - Rp - Rp 335,000,000 Rp -
Rp - Rp - Rp - Rp 275,000,000 Rp -
Rp - Rp - Rp - Rp 160,000,000 Rp -
Rp 16,250,000 Rp - Rp - Rp - Rp 16,250,000
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp 65,000,000 Rp -
Rp 23,300,000 Rp - Rp - Rp - Rp 23,300,000
Rp 4,200,000 Rp - Rp - Rp - Rp 4,200,000
Rp 83,380,000 Rp - Rp - Rp - Rp 83,380,000
Rp - Rp - Rp - Rp - Rp -
Rp 187,500 Rp - Rp - Rp - Rp 187,500
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
19
Rp 100,000,000 Rp - Rp - Rp - Rp 100,000,000
Rp 790,000,000 Rp - Rp - Rp - Rp 790,000,000
Rp 53,000,000 Rp - Rp - Rp - Rp 53,000,000
Rp 601,000,000 Rp - Rp 601,000,000 Rp - Rp -
Rp 7,680,000 Rp - Rp 7,680,000 Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
Rp - Rp 8,665,000 Rp - Rp - Rp -
Rp - Rp 353,440,000 Rp - Rp - Rp -
Rp - Rp 1,220,000 Rp - Rp - Rp -
Rp 2,090,000 Rp - Rp 2,090,000 Rp - Rp -
Rp - Rp 14,800,000 Rp - Rp - Rp -
Rp - Rp 8,000,000 Rp - Rp - Rp -
Rp - Rp 7,200,000 Rp - Rp - Rp -
Rp - Rp 5,400,000 Rp - Rp - Rp -
Rp - Rp 12,500,000 Rp - Rp - Rp -
Rp - Rp 10,900,000 Rp - Rp - Rp -
Rp - Rp 10,750,000 Rp - Rp - Rp -
Rp - Rp 2,000,000 Rp - Rp - Rp -
Rp - Rp 16,550,000 Rp - Rp - Rp -
Rp - Rp 9,000,000 Rp - Rp - Rp -
Rp - Rp 220,000 Rp - Rp - Rp -
Rp - Rp 30,250,000 Rp - Rp - Rp -
Rp 3,500,000 Rp - Rp 3,500,000 Rp - Rp -
Rp 8,500,000 Rp - Rp 8,500,000 Rp - Rp -
Rp - Rp 4,070,000 Rp - Rp - Rp -
Rp - Rp 7,500,000 Rp - Rp - Rp -
Rp - Rp 12,000,000 Rp - Rp - Rp -
Rp 18,670,000 Rp - Rp - Rp - Rp 18,670,000
20
Rp - Rp - Rp - Rp - Rp -
Rp - Rp - Rp - Rp - Rp -
1,715,357,500 514,465,000 622,770,000 1,200,892,500 1,092,587,500

108,305,000 108,305,000

622,770,000 622,770,000 1,200,892,500 1,200,892,500

- -

21
 PT. BERSINAR
Income Statement
for the end of period 31 December 2018
Sales of merchandise Rp 601,000,000
Sales return Rp (8,665,000)
Freight collected Rp 7,680,000
Net sales Rp 600,015,000
Cost of good sold Rp 353,440,000
Freight paid Rp 1,220,000
Purchase discount Rp (2,090,000)
Total cost of good sold Rp 352,570,000
Gross profit Rp 247,445,000
Operating expense:
Advertising Expense Rp 14,800,000
In Store Promotion Expense Rp 8,000,000
Utility Expense Rp 7,200,000
Telephone Expense Rp 5,400,000
Rent Expense Rp 12,500,000
Supplies Expense Rp 10,900,000
Maintenance and Repair Expense Rp 10,750,000
Bad Debt Expense Rp 2,000,000
Depreciation Expense Rp 16,550,000
Insurance Expense Rp 9,000,000
Late Fee Expense Rp 220,000
Wages & Salaries Rp 30,250,000
Total of operating expense Rp 127,570,000
Other income and expense
Interest Income Rp 3,500,000
Devidend Income Rp 8,500,000
Interest Expense Rp (4,070,000)
Bank Service Charge Rp (7,500,000)
Loss sales of vehicle Rp (12,000,000)
Rp (11,570,000)
Net income before tax Rp 108,305,000
Income tax expense Rp 6,000,150
Net income after tax Rp 102,304,850
 PT. BERSINAR
Retained earning Statement
for the end of period 31 December 2018
Retained earning at 1 Desember 2018 Rp 53,000,000
Net income after tax Rp 102,304,850
Deviden Rp -
Increase of retained earning Rp 102,304,850
Retained earning at 31 December 2018 Rp 155,304,850
 PT. BERSINAR
BALANCE SHEET
as of 31 December 2018

ASSET LIABILITY

CURRENT ASSET SHORT TERM LIABILITY

Cash in Bank Rp 193,762,500 Credit card 4,200,000

Petty Cash Rp 4,000,000 Accounts Payable Rp 83,380,000

Undeposite Funds 0 Income tax payable Rp 6,187,650
Accounts Receivable Rp 73,330,000 PPN Payable Rp 18,670,000
Allowance for Doubtful Debt Rp (3,600,000) Rp 112,437,650
Net of account receivable Rp 69,730,000 TOTAL OF SHORT TERM LIABILITY
Merchandise Inventory Rp 87,800,000
Supplies Rp 4,000,000 LONG TERM LIABILITY Rp 100,000,000
Prepaid Rent Rp 1,500,000
Prepaid Insurance Rp 1,500,000 TOTAL OF LIABILITY Rp 212,437,650
Total of current asset Rp 362,292,500
STOCK INVESTMENT Rp 335,000,000
FIXED ASSET

Land Rp 275,000,000 EQUITY

Building at Costs Rp 160,000,000 Common Stock Rp 790,000,000
Building Accumulated Depr. Rp (16,250,000) Retained earning Rp 155,304,850
Book value of building Rp 143,750,000 TOTAL OF EQUITY Rp 945,304,850
Equiptment at Cost Rp 65,000,000

Equiptment Accumulated Depr. Rp (23,300,000) Rp 1,257,742,500

Book value of equipment 41,700,000
JUMLAH ASSET TETAP Rp 460,450,000
TOTAL ASSET Rp 1,157,742,500 TOTAL OF LIABILITY AND EQUITY Rp 1,157,742,500
 PT. BERSINAR
CASH FLOW STATEMENT
for the end of period 31 December 2018

Cash flow from operating activity

Account receivable 32,835,000

Account payable (33,220,000)

Wages and salaries (3,562,500)

Petty cash (3,350,000)

Total cash flow from operating Rp (7,297,500)

Cash flow from investing activity

Sales of vehicle 63,000,000 63,000,000

Cash flow from financing activity Rp -

Net cash flow Rp 55,702,500

Cash and cash equivalen 01 December 2018 Rp 142,060,000
Cash and cash equivalen 31 December 2018 Rp 197,762,500

21
 PT. BERSINAR
CLOSING JOURNAL
DECEMBER 2018
( In Rupiah )
TGL KETERANGAN REF DEBET KREDIT

Des 31 Sales of merchandise 41100 601,000,000

Freight collected 42100 7,680,000
Purchase discount 53000 2,090,000
Interest Income 81000 3,500,000
Devidend Income 82000 8,500,000
Income summary 31300 622,770,000

31 Income summary 31300 520,465,150

Sales return 42300 8,665,000
Cost of good sold 51100 353,440,000
Freight paid 52000 1,220,000
Advertising Expense 61100 Rp 14,800,000
In Store Promotion Expense 61200 Rp 8,000,000
Utility Expense 62100 Rp 7,200,000
Telephone Expense 62200 Rp 5,400,000
Rent Expense 62300 Rp 12,500,000
Supplies Expense 62400 Rp 10,900,000
Maintenance and Repair Expense 62500 Rp 10,750,000
Bad Debt Expense 62600 Rp 2,000,000
Depreciation Expense 62700 Rp 16,550,000
Insurance Expense 62800 Rp 9,000,000
Late Fee Expense 62900 Rp 220,000
Wages & Salaries 63100 Rp 30,250,000
Interest Expense 91000 Rp 4,070,000
Bank Service Charge 92000 Rp 7,500,000
Loss sales of vehicle 93000 Rp 12,000,000
Income tax expense 94000 Rp 6,000,150
31 Income summary 31300 102,304,850
Retained earning 31200 102,304,850

TOTAL 1,245,540,000 1,245,540,000

REKAPITULASI
NO AKUN DEBET KREDIT
TOTAL
 PT. BERSINAR
BALANCE SHEET AFTER CLOSING
PER 31 DESEMBER 2016

NO AKUN NAMA AKUN D K

11110 Cash in Bank Rp 193,762,500
11120 Petty Cash Rp 4,000,000
11210 Accounts Receivable Rp 73,330,000
11220 Allowance for Doubtful Debt Rp 3,600,000
11310 Merchandise Inventory Rp 87,800,000
11320 Supplies Rp 4,000,000
11410 Prepaid Rent Rp 1,500,000
11420 Prepaid Insurance Rp 1,500,000
12100 Stock Investments Rp 335,000,000
13100 Land Rp 275,000,000
13210 Building at Costs Rp 160,000,000
13220 Building Accumulated Depr. Rp 16,250,000
13401 Equiptment at Cost Rp 65,000,000 Rp -
13402 Equiptment Accumulated Depr. Rp 23,300,000
21110 Credit Card Rp 4,200,000
21210 Accounts Payable Rp 83,380,000
21211 Accruad expenses Rp -
21212 Income tax payable Rp 6,187,650