PD MITRA

Sales Journal
December 2016

Debit Credit

Merchandise Sales Of
DATE DOC. NO. Customer's Account Receivable Cost Of Goods Sold VAT Out
Inventory Merchandise

(1-1300) (5-1100) (1-1500) (4-1100) (2-1500)

6 F12/02 Toko Elektro Jaya Rp 245.300.000 Rp 190.500.000 Rp 190.500.000 Rp 223.000.000 Rp 22.300.000

18 F12/04 Toko Cahaya Elektro Rp 188.100.000 Rp 146.000.000 Rp 146.000.000 Rp 171.000.000 Rp 17.100.000

27 F12/05 Toko Indo Maju Rp 470.250.000 Rp 365.000.000 Rp 365.000.000 Rp 427.500.000 Rp 42.750.000

               

               

               

               

               

      Rp 903.650.000 Rp 701.500.000 Rp 701.500.000 Rp 821.500.000 Rp 82.150.000

      Rp 1.605.150.000 Rp 1.605.150.000

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 PD MITRA
Cash Receipt Journal
December 2016 Page :
DEBIT CREDIT
OTHER OTHER
Sales Account
DATE DOC. NO. ACCOUNT CREDITED Cash In Bank ACCT ACCT
Discount Account Title AMOUNT Receivable AMOUNT
NO. NO.
(4-1300) (1-1100)       (1-1300)    

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 PD MITRA
Purchase Journal
December 2016

DEBIT CREDIT

DATE DOC. NO. VENDOR'S Merchandise Inventory VAT In Freight Paid Account Payable

11500 11910 51200 21200

6 F05 PT Jaya Tech Rp 276.000.000 Rp 27.600.000   Rp 303.600.000

22 A17 PT Surya Rp 367.000.000 Rp 36.700.000 Rp 100.000 Rp 403.800.000

29 G11 PT Indotech Rp 285.000.000 Rp 28.500.000 Rp 120.000 Rp 313.620.000

             

             

             

             

      Rp 928.000.000 Rp 92.800.000 Rp 220.000 Rp 1.021.020.000

Rp 1.021.020.000 Rp 1.021.020.000
     

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 PD MITRA
Cash Payment Journal
December 2016
DEBIT CREDIT
OTHER OTHER
Docoument
DATE ACCOUNT DEBITED Account Purchases
Number Cash In Bank
Payable Discount Acc
Acc No AMOUNT Account Title Amount
No

      21200     11100 51.300      

Rp Rp
6 PT Jaya Tech BKK12-1 27.500.000     26.675.000 825.000      
Rp Rp
9 PT Surya BKK12-2 22.000.000     22.000.000        
Rp
15 VAT Out BKK12-3   21500 Rp 41.800.000 10.720.000   11910 VAT In 31.080.000
Rp
  Company Income Taxes     91000 Rp 2.500.000 2.500.000        
Rp Rp
18 PT Jaya Tech BKK12-4 258.500.000     250.745.000 7.755.000      
Rp Rp
23 PT Indotech BKK12-5 16.500.000     16.500.000        
Rp
  Late Fees Paid     82300 Rp 150.000 150.000        
Rp
30 Bank Permata Loan BKK12-6   22100 Rp 15.000.000 18.000.000        

  Interest Expense BKK12-6   82100 Rp 3.000.000          

Rp
31 Master Card BKK12-7   21100 Rp 3.600.000 3.615.000        

  Interest Expense BKK12-7   82100 Rp 15.000          

Rp
31 Wages & Salaries Expense BKK 12-8   61800 Rp 10.000.000 10.000.000        

                     

                     

                     
                      

                     

                     
Rp Rp Rp
      324.500.000   Rp 76.065.000 360.905.000 Rp 8.580.000     31.080.000
Rp
      Rp 400.565.000 400.565.000        

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 PD MITRA
Memorial Journal
December 2016 Page :

DOC. ACCOUNT NAME AND

DATE ACC NO. DEBIT CREDIT
NO. DECSRIPTION

5 BM12-0 Other Operating Expense 69000 Rp 1.500.000  

  BM12-1   Master Card 21100   Rp 1.500.000
    (Retur Pembelian )      
             
7 KN01 Sales Return 41200 Rp 52.000.000  
  KN01 VAT Out 21500 5.200.000  
  KN01   Account Receivable 11300   Rp 57.200.000
             
  NK12-1 Merchandise Inventory 11500 Rp 44.500.000  
  NK12-1   Cost Of Goods Sold 51100   Rp 44.500.000
             
11 NK-1 Account Payable 21200 Rp 45.100.000  
  NK-1   Merchandise Inventory 11500   Rp 41.000.000
  NK-1   VAT In 11910   Rp 4.100.000
             
             
             
             
             
             
             
             
             
             
             
             
             
          Rp 148.300.000 Rp 148.300.000
-

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 PD MITRA
PETTY CASH JOURNAL
DECEMBER 2016

DATE VKK NUMBER DESCRIPTION ACCOUNT NAME ACC NUMBER AMOUNT PETTY CASH

2 V12-1 Pembuatan Brosur 61100 750.000 750.000

Advertising Expense

4 V12-2 Pembayaran Listrik dan Telepon Telephone, Water & Electricity Expense 61200 950.000 950.000

9 V12-3 Pembelian Perlengkapan Sore Supplies Expense 61300 1.000.000 1.000.000

17 V12-4 Pengambulan Prive Tn Suryono Drawing 31200 1.000.000 1.000.000

26 V12-5 Perbaikan Toko Other Operating Expense 69000 800.000 800.000

            -

          4.500.000 4.500.000

             

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 PD MITRA
ACCOUNT PAYABLE SUBSDIARY
Des-17

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

VENDOR'S
NAME    
VENDOR ACCOUNT NO. 2-1200-03

BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

               

VENDOR'S NAME
VENDOR ACCOUNT NO. 2-1200-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
 PD MITRA
ACCOUNT RECEIVABLE SUBSDIARY
Des-17

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-02
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

               
               

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-03
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

               

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1300-04
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT

               
 PD MITRA
INVENTORY CARD
Des-17
ITE
M : Portage M 300                    
  IN     OUT   BALANCE
DATE DOC. NO. DESCRIPTION UNI UNI UNI
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
T T T

PD MITRA
 INVENTORY CARD
Des-17
ITE
M : Satelite M300                    
DESCRIPTION   IN     OUT   BALANCE
DATE DOC. NO.   UNI UNI UNI
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
  T T T
 PD MITRA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-
CASH RECEIPT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-      
PURCHASES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

-
CASH PAYMENT JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT

PETTY CASH JOURNAL

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
 PD MITRA
GENERAL LEDGER
Account
Account: Cash In Bank GENERAL LEDGER Number:
11100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       115.820.000 -

Account
Account: Petty Cash GENERAL LEDGER Number:
11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       5.000.000 -

Account
Account: Account Receivable GENERAL LEDGER Number:
11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       82.500.000 -

Account
Account: Allowances for Bad Debts GENERAL LEDGER Number:
11400
Balance
Date Description Ref. Debit Credit
Debit Credit
8.500.00
Dec 1 Opening Balance       - 0

   
Account
Account: Merchandise Inventory GENERAL LEDGER Number:
11500
 Balance
Date Description Ref. Debit Credit
Debit Credit

Dec 1 Opening Balance       520.000.000 -

   
Account
Account: Office Supplies GENERAL LEDGER Number:
11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       14.500.000 -

Account
Account: Prepaid Insurance GENERAL LEDGER Number:
11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       10.500.000 -

   
Account
Account: Prepaid Rent GENERAL LEDGER Number:
11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       18.000.000 -

Account
Account: GENERAL LEDGER Number:
11910
Date Description Ref. Debit Credit Balance
 Debit Debit
Dec 1 Opening Balance       #N/A #N/A
  31   CRJ - - #N/A #N/A
  31   CPJ - - #N/A #N/A
  31   SJR - - #N/A #N/A
  31   PJR - - #N/A #N/A
  31   PCJ - - #N/A #N/A
0 31   MJM - - #N/A #N/A

Account
Account: VAT In GENERAL LEDGER Number:
11910
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       31.080.000 -

   

Account
Account: Investment GENERAL LEDGER Number:
12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       112.000.000 -

Account
Account: Equipment GENERAL LEDGER Number:
13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       60.000.000 -

   

Account
Account: Accumulated Depreciation - Equipment GENERAL LEDGER Number:
13110
Date Description Ref. Debit Credit Balance
Debit Credit
Dec 1 Opening Balance       - 11.500.00
 0

Account
Account: Master Card GENERAL LEDGER Number:
21100
Balance
Date Description Ref. Debit Credit
Debit Credit
2.100.00
Dec 1 Opening Balance       - 0

Account
Account: Account Payable GENERAL LEDGER Number:
21200
Balance
Date Description Ref. Debit Credit
Debit Credit
66.000.00
Dec 1 Opening Balance       - 0

               

Account: Accrued Expense GENERAL LEDGER Account

Number:
21400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - -

Account
Account: VAT Out GENERAL LEDGER Number:
21500
Balance
Date Description Ref. Debit Credit
Debit Credit
41.800.00
Dec 1 Opening Balance       - 0
 Account
Account: Income Taxes Payable GENERAL LEDGER Number:
21600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - -

Account: Bank Permata Loan GENERAL LEDGER Account

Number:
22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - 300.000.00
0

   

Account
Account: Tn Suryono Capital GENERAL LEDGER Number:
31100
Balance
Date Description Ref. Debit Credit
Debit Credit
300.000.00
Dec 1 Opening Balance       - 0

     

Account
Account: Tn Suryono Drawing GENERAL LEDGER Number:
31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       22.100.000 -
 Account
Account: Income Summary GENERAL LEDGER Number:
31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - -

Account
Account: Sales Of Merchandise GENERAL LEDGER Number:
41100
Balance
Date Description Ref. Debit Credit
Debit Credit
3.682.000.00
Dec 1 Opening Balance       - 0

Account
Account: Sales Return GENERAL LEDGER Number:
41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       98.000.000 -

Account
Account: Sales Discount GENERAL LEDGER Number:
41300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       196.000.000 -
 Account
Account: Cost Of Goods Sold GENERAL LEDGER Number:
51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       2.886.200.000 -

   

Account
Account: Freight Paid GENERAL LEDGER Number:
51200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       49.500.000 -

   

Account
Account: Purchases Discount GENERAL LEDGER Number:
51300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - 182.700.000

Account
Account: Advertising Expense GENERAL LEDGER Number:
61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       10.500.000 -

     
 Account
Account: Telephone, Water & Electricity Expense GENERAL LEDGER Number:
61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       56.000.000 -

     

Account
Account: Sore Supplies Expense GENERAL LEDGER Number:
61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       111.500.000 -

             

Account
Account: Bad Debts Expense GENERAL LEDGER Number:
61400
Balance
Date Description Ref. Debit Credit
Debit Credit

Dec 1 Opening Balance       - -

  31   CRJ - - - -
  31   CPJ - - - -
  31   SJR - - - -
  31   PJR - - - -
  31   PCJ - - - -
61400 31   MJM - - - -

   

Account
Account: Spoilage Expense GENERAL LEDGER Number:
61450
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       8.500.000 -
 Account
Account: Depreciation Expense GENERAL LEDGER Number:
61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       5.500.000 -

Account
Account: Insurance expense GENERAL LEDGER Number:
61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       6.000.000 -

Account
Account: Rent Expense GENERAL LEDGER Number:
61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       28.000.000 -
  31   CRJ - - 28.000.000 -
  31   CPJ - - 28.000.000 -
  31   SJR - - 28.000.000 -
  31   PJR - - 28.000.000 -
  31   PCJ - - 28.000.000 -
61700 31   MJM - - 28.000.000 -

Account
Account: Wages & Salaries Expense GENERAL LEDGER Number:
61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       110.000.000 -
  31   CRJ - - 110.000.000 -
  31   CPJ 10.000.000 - 120.000.000 -
  31   SJR - - 120.000.000 -
  31   PJR - - 120.000.000 -
  31   PCJ - - 120.000.000 -
61800 31   MJM - - 120.000.000 -

     
 Account
Account: Other Operating Expense GENERAL LEDGER Number:
69000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       60.000.000 -

Account
Account: Interest Revenue GENERAL LEDGER Number:
81100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - 30.000.00
0

Account
Account: Devidend Income GENERAL LEDGER Number:
81200
Balance
Date Description Ref. Debit Credit
Debit Credit
59.680.00
Dec 1 Opening Balance       - 0

   
Account
Account: Gain/Loss on Sale Of Stock GENERAL LEDGER Number:
81300
Balance
Date Description Ref. Debit Credit
Debit Credit
5.600.00
Dec 1 Opening Balance       - 0

Account: Freight Collected GENERAL LEDGER Account

Number:
 81400
Balance
Date Description Ref. Debit Credit
Debit Credit
18.800.00
Dec 1 Opening Balance       - 0

   

Account
Account: Late Fees Collected GENERAL LEDGER Number:
81500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       - -

Account
Account: Interest Expense GENERAL LEDGER Number:
82100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       55.000.000 -
  31   CRJ - - 55.000.000 -
  31   CPJ 3.015.000 - 58.015.000 -
  31   SJR - - 58.015.000 -
  31   PJR - - 58.015.000 -
  31   PCJ - - 58.015.000 -
82100 31   MJM - - 58.015.000 -
   

Account
Account: Bank Service Charge GENERAL LEDGER Number:
82200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       3.300.000 -
  31   CRJ - - 3.300.000 -
  31   CPJ - - 3.300.000 -
  31   SJR - - 3.300.000 -
  31   PJR - - 3.300.000 -
  31   PCJ - - 3.300.000 -
82200 31   MJM - - 3.300.000 -

Account
Account: Late Fees Paid GENERAL LEDGER Number:
82300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       1.800.000 -
  31   CRJ - - 1.800.000 -
  31   CPJ 150.000 - 1.950.000 -
  31   SJR - - 1.950.000 -
  31   PJR - - 1.950.000 -
  31   PCJ - - 1.950.000 -
82300 31   MJM - - 1.950.000 -

Account
Account: Company Income Taxes GENERAL LEDGER Number:
91000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance       31.380.000 -
  31   CRJ - - 31.380.000 -
  31   CPJ 2.500.000 - 33.880.000 -
  31   SJR - - 33.880.000 -
  31   PJR - - 33.880.000 -
91000 31   MJM - - 33.880.000 -

PD MITRA
TRIAL BALANCE
December 31, 2015

       
ACCOUN
ACCOUNT NAME DEBIT CREDIT
T NO.

11100 Cash In Bank -

11200 Petty Cash -

11300 Account Receivable -

11400 Allowances for Bad Debts 14.500.000

11500 Merchandise Inventory -

11600 Office Supplies -

11700 Prepaid Insurance -

11800 Prepaid Rent -

11910 VAT In -

12100 Investment -

13100 Equipment -

13110 Accumulated Depreciation - Equipment 11.500.000

21100 Master Card -

21200 Account Payable 717.420.000

21400 Accrued Expense -

21500 VAT Out 97.550.000

21600 Income Taxes Payable -

22100 Bank Permata Loan 285.000.000

31100 Tn Suryono Capital 300.000.000

31200 Tn Suryono Drawing -

31300 Income Summary -

41100 Sales Of Merchandise 4.709.500.000

41200 Sales Return -

41300 Sales Discount -

51100 Cost Of Goods Sold -

51200 Freight Paid -

51300 Purchases Discount 191.280.000

61100 Advertising Expense -

61200 Telephone, Water & Electricity Expense -

61300 Sore Supplies Expense -

61400 Bad Debts Expense -

61450 Spoilage Expense

61500 Depreciation Expense

61600 Insurance expense

61700 Rent Expense

61800 Wages & Salaries Expense

69000 Other Operating Expense

81100 Interest Revenue

 81200 Devidend Income

81300 Gain/Loss on Sale Of Stock

81400 Freight Collected

81500 Late Fees Collected

82100 Interest Expense

82200 Bank Service Charge

82300 Late Fees Paid

91000 Company Income Taxes

  Amount

PD MITRA
Memorial Journal (ADJUSTMENT)
December 2016 Page :

DOC. ACCOUNT NAME AND NO.

DATE DEBIT CREDIT
NO DECSRIPTION ACCOUNT
 - -

NO. AKUN DEBIT KREDIT

 PD MITRA
worksheet desember 2015
Adjusting Journal Adjusted Trial
Acc. Trial Balance Entries Balance Income Summary Balance Sheet
ACCOUNT NAME
No.
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

11100 Cash In Bank

11200 Petty Cash

11300 Account Receivable

11400 Allowances for Bad Debts

11500 Merchandise Inventory

11600 Office Supplies

11700 Prepaid Insurance

11800 Prepaid Rent

11910 VAT In

12100 Investment

13100 Equipment

13110 Accumulated Depreciation - Equipment

21100 Master Card

21200 Account Payable

21400 Accrued Expense

21500 VAT Out

21600 Income Taxes Payable

22100 Bank Permata Loan

31100 Tn Suryono Capital

31200 Tn Suryono Drawing

41100 Sales Of Merchandise

41200 Sales Return

41300 Sales Discount

51100 Cost Of Goods Sold

  Jumlah Pindahan

  Jumlah dipindahkan

51200 Freight Paid

51300 Purchases Discount

61100 Advertising Expense

61200 Telephone, Water & Electricity Expense

61300 Sore Supplies Expense

61400 Bad Debts Expense

61450 Spoilage Expense

61500 Depreciation Expense

61600 Insurance expense

61700 Rent Expense

61800 Wages & Salaries Expense

69000 Other Operating Expense

81100 Interest Revenue

81200 Devidend Income

81300 Gain/Loss on Sale Of Stock

81400 Freight Collected

81500 Late Fees Collected

82100 Interest Expense

82200 Bank Service Charge

82300 Late Fees Paid

91000 Company Income Taxes

   

31300 Income Summary

   
 PD MITRA
INCOME STATEMENT
For The Year Ended, December, 31, 2015
       
Sales Of Merchandise

Sales Return

Sales Discount

Net Sales

Cost Of Goods Sold

Freight Paid

Purchases Discount

Cost Of Goods Sold

Gross Profit

Operating Expense

Advertising Expense

Telephone, Water & Electricity Expense

Sore Supplies Expense

Bad Debts Expense

Spoilage Expense

Depreciation Expense

Insurance expense

Rent Expense

Wages & Salaries Expense

Other Operating Expense

Operating Income

Other Income/Expense

Interest Revenue

Devidend Income

Gain/Loss on Sale Of Stock

Freight Collected

Late Fees Collected

Amount

Interest Expense

Bank Service Charge

Late Fees Paid

Amount

Total Other Income/Expense    

Earning Before Taxes    

Company Income Taxes  

Earning After Taxes    

Rp 4.476.058.000
44.760.580
Rp -

KETERANGAN OMSET PAJAK

Pajak 1 Tahun 1% dari Omset 4.359.078.000 43.590.780
Januari s d Nopember 484.000.000 4.840.000
Desember 3.875.078.000 38.750.780
     
     

(1.169.800)

Omset Desember
Sales 1.027.500.000
Sales Return (52.000.000)
Sales Discount (4.422.000)
971.078.000

Omset Januari - Nopember

Sales 526.000.000 3.682.000.000
Sales Return (14.000.000) (98.000.000)
Sales Discount (28.000.000) (196.000.000)
484.000.000 3.388.000.000

4.359.078.000

PD MITRA
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016

DESCRIPTION Amount

Balance at 31 December 2014 Rp 300.000.000,00

   
   
Net Income Rp 328.091.920,00
   
Drawings Rp (23.100.000,00)
   
   
Balance at 31 December 2016 Rp 604.991.920,00
 PD MITRA
BALANCE SHEET

AS AT DECEMBER, 31, 2015 and 2014

LIABILITIES & EQUITIES

ASSETS 2015 2014 2015 2014

Current Assets     Current Liabilities    

Cash In Bank Master Card

Petty Cash Account Payable

Account Receivable Accrued Expense

Allowances for Bad Debts VAT Out

Merchandise Inventory Income Taxes Payable

Office Supplies  

Prepaid Insurance Amount

Prepaid Rent Long Term Debts

VAT In Bank Permata Loan

Amount  

  Equities

Non Current Assets Tn Suryono Capital

Investment  
Amount
Equipment

Accumulated Depreciation - Equipment  

Amount  

   

Total Assets Total Liabilities & Equites

 PD MITRA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2015
OPERATING ACTIVITIES
Income After Taxes  
Depreciation Expense  
Bad Debts  
Account Receivable Increase/Decrease
Merchandise Inventory Increase/Decrease
Office Supplies Increase/Decrease
Prepaid Insurance Increase/Decrease
Prepaid Rent Increase/Decrease
VAT In Increase/Decrease
Master Card Increase/Decrease
Account Payable Increase/Decrease
Accrued Expense Increase/Decrease
VAT Out Increase/Decrease
Income Taxes Payable Increase/Decrease
Net Cash flow from operating activities
       
INVESTING ACTIVITIES      
       
Investment   -  
Sale of Investment    
Net cash flow from Investing activities
FINANCING ACTIVITIES      
Drawings    
Payment Bank Loan    
Net cash flow Used to Investing activities
Increase/Decrease Cash & Equivalent Cash    
Cash & Equivalent Cash 31 desember 2014    
Cash & Equivalent Cash 31 desember 2015    

-
Operating Activities Used Indirect
Method

PD MITRA
 Memorial Journal (CLOSING ENTRY)
December 2016 Page :
             
DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.

    Total  
-
 REKAPITULASI :

PD MITRA
CLOSING BALANCE
December 31, 2015
       
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

11100 Cash In Bank

11200 Petty Cash

11300 Account Receivable

11400 Allowances for Bad Debts

11500 Merchandise Inventory

11600 Office Supplies

11700 Prepaid Insurance

11800 Prepaid Rent

11910 VAT In

12100 Investment

13100 Equipment

13110 Accumulated Depreciation - Equipment

21100 Master Card

21200 Account Payable

21400 Accrued Expense

21500 VAT Out

21600 Income Taxes Payable

22100 Bank Permata Loan

31100 Tn Suryono Capital

31200 Tn Suryono Drawing

31300 Income Summary

41100 Sales Of Merchandise

41200 Sales Return

41300 Sales Discount

51100 Cost Of Goods Sold