RS-APK Modul3 Cash & Cash Equivalent (Template) F

CHART OF ACCOUNT
Acc # Account Name Account Description

1000 Cash and Bank berisi kas di tangan dan kas di bank yang dimiliki oleh perusahaan
1001 Cash on Hand berisi kas kecil yang terdapat di tangan kasir
1002 Cash in Bank - Permata berisi kas di bank Permata
1003 Cash in Bank - BNI berisi kas di bank BNI
1100 Account Receivable berisi piutang usaha
1110 Others Receivable berisi piutang lain-lain yang tidak termasuk ke dalam piutang
1200 Inventory usaha
berisi persediaan barang dagangan perusahaan
1410 Prepaid Rent berisi sewa kantor dibayar di muka
1420 Prepaid Insurance berisi asuransi kendaraan dibayar di muka
1500 Security Deposit berisi pembayaran deposit untuk sewa kantor
1600 Advance Payment berisi uang muka untuk pembelian barang dagangan dari pemasok
1700 Plant Assets berisi aset tetap berwujud milik perusahaan

1701 Building berisi bangunan yang dimiliki oleh perusahaan dan digunakan
untuk operasional perusahaan
1702 Equipment berisi peralatan yang dimiliki oleh perusahaan dan digunakan
1703 Office Furniture berisi furnitur kantor yang dimiliki oleh perusahaan dan digunakan
1704 Vehicle berisi kendaraan yang dimiliki oleh perusahaan dan digunakan
1705 Property investment berisi aset yang dimiliki perusahaan dan tidak digunakan untuk
operasional perusahaan
1710 Acc Depreciation Plant Asset berisi akumulasi depresiasi aset tetap berwujud milik perusahaan
1711 Acc Depreciation Building berisi akumulasi depresiasi bangunan milik perusahaan dan
digunakan untuk operasional perusahaan
1712 Acc Depreciation Equipment berisi akumulasi depresiasi peralatan milik perusahaan dan
1713 Acc Depreciation Office Furniture berisi akumulasi depresiasi furnitur kantor milik perusahaan dan
1714 Acc Depreciation Vehicle berisi akumulasi depresiasi kendaraan milik perusahaan dan
1715 Acc Depreciation Property berisi akumulasi depresiasi aset yang dimiliki perusahaan dan
investment tidak digunakan untuk operasional perusahaan
2100 Account Payable berisi hutang dagang dari pembelian persediaan barang dagangan
2105 Other Current Payable berisi hutang yang tidak termasuk di account payable
2200 Accrued Expenses berisi beban yang belum dibayar dan/atau invoice atas transaksi
tersebut belum diterima pada tanggal 31 Desember sehingga nilai
dari invoice yang bersangkutan belum dapat diketahui secara
pasti.
2300 Advance Receipt berisi uang muka penjualan barang dagangan dari pembeli
2400 Unearned revenue berisi pendapatan perusahaan yang diterima di muka
2500 Bank Loan berisi pinjaman dari bank dalam jangka panjang
3000 Share capital berisi modal perusahaan
3001 Retained Earning berisi laba ditahan perusahaan
4000 Revenue berisi pendapatan dari penjualan barang dagangan dan lainnya
4100 Sales berisi penjualan barang dagangan

4200 Interest revenue berisi pendapatan bunga Bank Permata dan Bank BNI
4300 Other revenue berisi pendapatan lainnya
5000 Cost of Sales berisi beban pokok penjualan barang dagangan
6000 Sales & General Administration berisi beban penjualan dan beban administrasi perusahaan
Exp
6100 Sales Expense berisi beban penjualan barang dagangan perusahaan
6105 Sales Incentive berisi komisi kepada staf penjualan
6106 Sales Incentive - Director berisi komisi kepada direktur penjualan
6200 General and Administration berisi beban administrasi perusahaan yang tidak berkaitan dengan
Expense penjualan barang dagangan, terdiri dari gaji, depresiasi, dan
beban administrasi lainnya
6210 Employee Salary and Benefit berisi beban gaji pegawai dan employee benefit
6211 Salaries, Overtime & THR Expense berisi beban gaji,lembur, dan THR untuk semua staf
6212 Salaries, Overtime & THR Expense- berisi beban gaji,lembur, dan THR untuk direktur
Director
6213 Bonus and Compensation Expense berisi bonus tahunan yang diberikan kepada semua staf
6214 Bonus and Compensation Expense- berisi bonus tahunan yang diberikan kepada direktur
Director
6215 Meal and Catering berisi biaya makan untuk semua karyawan perusahaan
6216 Employee Medical Expense berisi biaya pengobatan untuk semua karyawan
6217 Employee Insurance Expense berisi biaya asuransi untuk semua karyawan
6220 Depreciation and Amortization berisi biaya depresiasi aset tetap perusahaan
6221 Depreciation Expense Building berisi biaya depresiasi bangunan milik perusahaan dan digunakan
6222 Depreciation Expense Equipment berisi biaya depresiasi peralatan milik perusahaan dan digunakan
6223 Depreciation Expense Office berisi biaya depresiasi furnitur kantor milik perusahaan dan
Furniture digunakan untuk operasional perusahaan
6224 Depreciation Expense Vehicle berisi biaya depresiasi kendaraan milik perusahaan dan digunakan
6225 Depreciation Expense Property berisi biaya depresiasi aset yang dimiliki perusahaan dan tidak
Investment digunakan untuk operasional perusahaan
6230 Utilitization, Adm, Rent & Others berisi biaya lainnya dalam operasional perusahaan
Expense
6231 Electricity Expense berisi biaya listrik kantor
6232 Telecommunication Expense berisi biaya telekomunikasi kantor
6233 Expedition, Post & Stamp Expense berisi biaya pengiriman dan biaya perangko untuk keperluan
kantor
6234 Travelling Expense berisi biaya perjalanan untuk keperluan kantor
6235 Consultant Expense berisi biaya konsultan pajak untuk keperluan kantor
6236 Rent Expense berisi biaya sewa kantor
6237 Insurance Expense berisi biaya asuransi kantor
6238 Office Supplies Expense berisi biaya perlengkapan kantor
6239 Pantry Expense berisi biaya pantry kantor
6240 Car Rental Expense berisi biaya sewa mobil untuk keperluan kantor
6241 Advertising Expense berisi biaya yang berkaitan dengan kegiatan pemasaran
6242 Fuel, Parking & Tol berisi biaya parkir, bensin dan tol kendaraan kantor
6243 Transportation Expense berisi biaya transportasi keperluan kantor selain menggunakan
mobil kantor
6244 Repair Expense berisi biaya-biaya perbaikan aset milik perusahaan
6245 Others General & Adm Expense berisi biaya-biaya lainnya
7000 Other income (expense) berisi biaya lain-lain yang tidak berhubungan dengan keperluan
kantor
7100 Foreign Exchange Gain or Loss berisi keuntungan dan kerugian dari selisih kurs
7200 Interest expense berisi beban bunga dari pinjaman ke bank
7300 Bank Adm Expense berisi beban administrasi bank
PT Gilang Gemilang
Statement of Financial Position
As of 31 December 2019 and 2018 (In Rupiah)
ASSETS 31-Dec-19 31-Dec-18 Summary BS'SOFP Summary TB Checking balance
CURRENT ASSETS 31 Des 2019 31 Des 2018 31 Des 2019 31 Des 2018 31 Des 2019 31 Des 2018
Cash and Bank 1,443,945,190 555,368,216 1,443,945,190 555,368,216 1,443,945,190 555,368,216 - -
Account Receivable 3,497,381,800 510,510,769
Others Receivable - - 3,497,381,800 510,510,769 3,497,381,800 510,510,769 - -
Inventory 3,003,561,530 1,964,407,659 3,003,561,530 1,964,407,659 3,003,561,530 1,964,407,659 - -
Prepaid Expenses 650,500,000 525,000,000 650,500,000 525,000,000 650,500,000 525,000,000 - -
Security Deposit 12,300,000 18,420,360
Advance Payment 332,050,000 519,142,401 344,350,000 537,562,761 344,350,000 537,562,761 - -
Total CURRENT ASSETS 8,939,738,520 4,092,849,405
PLANT ASSETS
Acquisition Cost
Land 550,000,000 520,000,000
Land Improvement - -
Building 5,200,000,000 5,000,000,000
Equipment 1,285,000,000 1,285,000,000
Vehicle 1,610,000,000 800,000,000
Total Acquisition Cost 8,645,000,000 7,605,000,000
Accumulated Depreciation
Accumulated Depreciation Land I - -
Accumulated Depreciation Building (156,250,000) (156,250,000)
Accumulated Depreciation Equipme (114,218,750) (114,218,750)
Accumulated Depreciation Vehicle - (200,000,000)
Total Accumulated Depreciation (270,468,750) (470,468,750)
Total PLANT ASSETS, net book value 8,374,531,250 7,134,531,250 8,374,531,250 7,134,531,250 8,374,531,250 7,134,531,250 - -
Total ASSETS 17,314,269,770 11,227,380,655
LIABILITIES and EQUITIES 31-Dec-19 31-Dec-18
LIABILITIES
Current Liabilities
Account Payables 269,031,200 2,543,799,400 269,031,200 2,543,799,400 269,031,200 2,543,799,400 - -
Other Current Liabilities:
Other Current Payable 50,000,000 -
Accrued Expenses 17,176,500 5,758,314
Advance Receipt 692,000,000 1,810,125,000
Total Other Current Liabilities 759,176,500 1,815,883,314 759,176,500 1,815,883,314 759,176,500 1,815,883,314 - -
Total Current Liabilities 1,028,207,700 4,359,682,714
Long Term Liabilities 5,200,000,000 - 5,200,000,000 - 5,200,000,000 - - -
Total LIABILITIES 6,228,207,700 4,359,682,714
SHAREHOLDERS' EQUITY
Share capital 5,280,000,000 5,280,000,000
Retained Earnings 5,806,062,070 1,587,697,941
Total SHAREHOLDERS' EQUITY 11,086,062,070 6,867,697,941 11,086,062,070 6,867,697,941 11,086,062,070 6,867,697,941 - -
Total LIABILITIES and SHAREHOLDERS' 17,314,269,770 11,227,380,655
control checked balance - -

PT Gilang Gemilang
Statements of Income
For the years ended 31 December 2019 and 2018
In Rupiah Amount
2019 2018
Net Sales 10,977,589,499 5,503,775,725

Cost of Sales (5,953,038,388) (2,953,007,461)
Gross Profit 5,024,551,111 2,550,768,264
Operating Expenses
Selling Expense (16,652,130) (15,023,840)
Depreciation and Amortization - (470,468,750)
Employee Salary and Benefit (153,268,435) (141,871,540)
Utilitization, Adm, Rent & Others Expense (545,157,564) (270,050,960)
Total Operating Expenses (715,078,129) (897,415,090)
Income from operation 4,309,472,982 1,653,353,174
Other Income and Expenses
Other Income
Foreign Exchange Gain 5,980,260 4,061,040
Other Expenses
Interest Expense (95,797,100) (68,366,273)
Bank Adm Expense (1,292,013) (1,350,000)
Total Other Expenses (97,089,113) (69,716,273)
Total Other Income and Expenses (91,108,853) (65,655,233)
NET INCOME 4,218,364,129 1,587,697,941

Summary PL Summary TB Checking balance
31 Des 2019 31 Des 2018 31 Des 2019 31 Des 2018 31 Des 20
10,977,589,499 5,503,775,725 10,977,589,499 5,503,775,725 -
(5,953,038,388) (2,953,007,461) - 5,953,038,388 - 2,953,007,461 -
(715,078,129) (897,415,090) - 715,078,129 - 897,415,090 -
(91,108,853) (65,655,233) - 91,108,853 - 65,655,233 -

Checking balance
31 Des 2018
-
-
-
PT Gilang Gemilang
Statements of Changes in Shareholders' Equity
Years Ended 31 Desember 2019 and 2018
In Rupiah Amount
Total Shareholders'
Share Capital Retained Earnings Equity
Balance as of 31 December 2017 5,280,000,000 - 5,280,000,000
Net income for the year ended 31 Dec 2018 - 1,587,697,941 1,587,697,941
Balance as of 31 December 2018 5,280,000,000 1,587,697,941 6,867,697,941
Net income for the year ended 31 Dec 2019 - 4,218,364,129 4,218,364,129
Balance as of 31 December 2019 5,280,000,000 5,806,062,070 11,086,062,070
PT Gilang Gemilang
Trial Balance
31 Desember 2019 and 2018
31 Des 2019 31 Des 2018

Acc # Account Name
Debit Credit Debit Credit
1000 Cash and Bank
1001 Cash on Hand 29,956,950 74,183,500
1002 Cash in Bank - Permata 1,327,806,160 452,802,236
1003 Cash in Bank - BNI 86,182,080 28,382,480
1100 Account Receivable 3,497,381,800 510,510,769
1110 Others Receivable - -
1200 Inventory 3,003,561,530 1,964,407,659
1410 Prepaid Advertising 6,000,000 -
1420 Prepaid Insurance 644,500,000 525,000,000
1500 Security Deposit 12,300,000 18,420,360
1600 Advance Payment 332,050,000 519,142,401
1700 Plant Assets
1701 Land 550,000,000 520,000,000
1702 Land Improvement - -
1703 Building 5,200,000,000 5,000,000,000
1704 Equipment 1,285,000,000 1,285,000,000
1705 Vehicle 1,610,000,000 800,000,000
1710 Acc Depreciation Plant Asset
1711 Acc Depreciation Land Improvement - -
1712 Acc Depreciation Building 156,250,000 156,250,000
1713 Acc Depreciation Equipment 114,218,750 114,218,750
1714 Acc Depreciation Vehicle - 200,000,000
2100 Account Payable 269,031,200 2,543,799,400
2105 Other Current Payable 50,000,000 -
2200 Accrued Expenses 17,176,500 5,758,314
2300 Advance Receipt 692,000,000 1,810,125,000
2500 Bank Loan 5,200,000,000 -
3000 Share capital 5,280,000,000 5,280,000,000
3001 Retained Earning 1,587,697,941 -
4000 Revenue
4100 Sales 10,977,589,499 5,503,775,725
4200 Interest revenue - -
4300 Other revenue - -
5000 Cost of Sales 5,953,038,388 2,953,007,461
6000 Selling & General Administration Expense
6100 Selling Expense
6105 Sales Incentive 6,667,320 5,341,280
6106 Sales Incentive - Director 9,984,810 9,682,560
6200 General and Administration Expense
6210 Employee Salary and Benefit
6211 Salaries, Overtime & THR Expense 48,183,795 47,072,640
6212 Salaries, Overtime & THR Expense-Director 63,567,660 60,736,280
6213 Bonus and Compensation Expense 2,788,500 2,588,500
6214 Bonus and Compensation Expense-Director 14,388,000 13,880,000
6215 Meal and Catering 9,149,415 3,500,000
6216 Employee Medical Expense 12,304,390 11,954,600
6217 Employee Insurance Expense 2,886,675 2,139,520
6220 Depreciation and Amortization
6221 Depreciation Expense Land Improvement - -
6222 Depreciation Expense Building - 156,250,000
6223 Depreciation Expense Equipment - 114,218,750
6224 Depreciation Expense Vehicle - 200,000,000
6230 Utilitization, Adm, Rent & Others Expense
6231 Electricity Expense 28,996,997 28,097,297
6232 Telecommunication Expense 5,756,643 7,441,263
6233 Expedition, Post & Stamp Expense 2,628,615 41,320,920
6234 Travelling Expense 7,196,300 29,273,760
6235 Consultant Expense 9,237,195 11,037,960
6236 Rent Expense 9,000,000 8,000,000
6237 Insurance Expense 438,500,000 75,000,000
6238 Office Supplies Expense 10,632,054 32,469,600
6239 Pantry Expense 2,526,680 2,692,760
6240 Car Rental Expense 7,445,130 8,261,280
6241 Advertising Expense 18,000,000 6,635,880
6242 Fuel, Parking & Tol 1,705,935 1,863,960
6243 Transportation Expense 962,280 699,840
6244 Repair Expense 250,000 125,000
6245 Others General & Adm Expense 2,319,735 17,131,440
7000 Other income (expense)
7100 Foreign Exchange Gain or Loss 5,980,260 4,061,040
7200 Interest expense 95,797,100 68,366,273
7300 Bank Adm Expense 1,292,013 1,350,000
Total 24,349,944,150 24,349,944,150 15,617,988,229 15,617,988,229
- -
PT Gilang Gemilang
List of Adjustment and Reclassification Entries
31 Desember 2019
Cash & Bank AR Other CL Other Income/Expense
No. Descriptions Ref Dr. Cr. Dr Cr Dr Cr Dr Cr Dr. Cr.
1 A1 - -
- -
2 - -
A1 - -
3 A2 - -
- -
- -
- -
4 A2 - -
- -
5 - -
A2 - -
Total WBS & WPL - - - - - - - - - -

Details of Top Sechedule Cash and Bank :
Cash on hands - -
Bank Permata - -
Bank BNI - -
PT Gilang Gemilang
Working Balance Sheet 1

For The Year Ended 31 December 2019
WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

Acc # Descriptions
Index 31 Desember 2019 Debit Credit 31 Desember 2019 31 Desember 2018
1000 Cash and Bank A TB 1,443,945,190 - - 1,443,945,190 < PY 555,368,216

1100-1110 Account Receivable & Others B TB 3,497,381,800 - 3,497,381,800 < PY 510,510,769
1200 Inventory C TB 3,003,561,530 3,003,561,530 < PY 1,964,407,659
1410-1420 Prepaid Expenses D TB 650,500,000 650,500,000 < PY 525,000,000
1500-1600 Security Deposits & Advance Payment E TB 344,350,000 344,350,000 < PY 537,562,761
1700 Plant Assets F TB 8,374,531,250 8,374,531,250 < PY 7,134,531,250
17,314,269,770 - - 17,314,269,770 11,227,380,655
^ ^ ^ ^ ^
Tickmarks:
TB : Agree to trial balance as of 31 Dec 2019
PY : Agree to prior year audited balance as of 31 Dec 2018
^ : Footed
< : Cross footed
Prepared by (date) Reviewed by (date) Schedule Description Indeks

<nama anda> Working Balance Sheet 1 WBS 1
(Auditor) (manager KAP)
PT Gilang Gemilang
Working Balance Sheet 2


Acc # Descriptions
2100 Accounts Payable AA TB 269,031,200 269,031,200 < PY 2,543,799,400

2105-2300 Other Current Liabilities BB 759,176,500 - 759,176,500 1,815,883,314
2500 LTL- Bank Loan CC 5,200,000,000 5,200,000,000 -
3000-3001 Shareholders' Equity DD 11,086,062,070 - - 11,086,062,070 6,867,697,941
17,314,269,770 - - 17,314,269,770 11,227,380,655
^ ^ ^ ^ ^
Tickmarks:
^ : Footed
< : Cross footed

<nama anda> Working Balance Sheet 2 WBS 2
PT Gilang Gemilang
Working Profit Loss


Acc # Descriptions
4100 Sales 10 TB 10,977,589,499 10,977,589,499 < PY 5,503,775,725

5000 Cost of Sales 20 (5,953,038,388) (5,953,038,388) (2,953,007,461)
6000 Operating Expenses 30 (715,078,129) (715,078,129) (897,415,090)
7000 Other Income & Expenses 40 (91,108,853) - - (91,108,853) (65,655,233)
Total (net income) 4,218,364,129 - - 4,218,364,129 1,587,697,941
^ ^ ^ ^ ^
Tickmarks:
^ : Footed
< : Cross footed

<nama anda> Working Profit Loss WPL
PT GILANG GEMILANG
Top Schedule Cash & Cash Equivalents
WP Balance per Book

Acc # Descriptions
Index 31 Desember 2019
1001 Cash on hand A1 TB
1002 Cash in bank - Permata A2
1003 Cash in bank - BNI A3
^
TO WBS1
Tickmarks:
Prepared by (date) Reviewed by (date)
nama anda
(auditor) (manager KAP)
PAJE/PRJE Audited Balance Audited Balance
Debit Credit 31 Desember 2019 31 Desember 2018
- < PY
- - - -
^ ^ ^ ^
TO WBS1 TO WBS1 TO WBS1 TO WBS1
Schedule Description Indeks
Top Schedule Cash and Cash Equivalent A

KAP Amy, Bella, Culen & Rekan A1
Registered Public Accountants
Jl.Gajah Mada 108
Jakarta 10130
BERITA ACARA PEMERIKSAAN KAS
PERHITUNGAN KAS INDEX
1 Jumlah uang tunai A1-1 Rp
2 Jumlah penerimaan sd 5 Jan 2020 Rp
3 Jumlah pengeluaran sd 5 Jan 2020 Rp
Jumlah Jumlah Rp
KAS MENURUT CATATAN
1 Jumlah menurut TB TB Rp
2 Jumlah Bon Sementara A1-2 Rp
Jumlah Rp
Selisih lebih (kurang) Rp
Selisih Kas Opname :
(Rupiah……………………………………………………………………………………………………………………………………………….)
KAP Amy, Bella, Culen & Rekan
<nama anda>
(auditor)
Kepada Kantor Akuntan Publik Amy,Bella,Culen & Rekan

Saya, sebagai pemegang dana tersebut diatas telah menyaksikan perhitungan kas dan mengakui bahwa:
1. Jumlah dana per tanggal kas opname adalah sebesar jumlah menurut hasil perhitungan tersebut diatas
2. Dana tersebut telah dikembalikan lagi segera setelah penghitungan selesai dilakukan dan dalam jumlah
sesuai dengan jumlah penghitungan.
3. Ada/tidak ada*) dana lain yang menjadi tanggung jawab saya
4. Dana lain yang menjadi tanggung jawab saya adalah :
Nama Dana Sisa
Rp -
Rp -
Jumlah -
Jakarta, 5 January 2020

Saksi, Pemegang Dana,
Joy
(finance & accounting mgr) ( Kasir)
Proposed adjustment
1
2
KAP Amy, Bella, Culen & Rekan A1-1
Jl.Gajah Mada 108
Jakarta 10130
DAFTAR PERHITUNGAN UANG KAS

Uang Kertas
150 lembar Rp 100,000 =
200 lembar Rp 50,000 =
50 lembar Rp 20,000 =
480 lembar Rp 10,000 =
100 lembar Rp 5,000 =
80 lembar Rp 2,000 =
Uang Logam
9 lembar Rp 500 =
5 lembar Rp 200 =
0 lembar Rp 100 =
Meterai
0 lembar Rp 6,000 =
0 lembar Rp 3,000 =
0 lembar Rp 2,000 =
0 lembar Rp 1,000 =
Jumlah Rp -
( Rupiah : )
Jakarta, 5 Jan 2020
KAP Amy, Bella, Culen & Rekan Pemegang Dana,
<nama anda> Joy

( auditor) (Kasir)
Jl.Gajah Mada 108
Jakarta 10130
DAFTAR BON BON SEMENTARA
No No. Bon Tanggal Bon Nama Departemen Jumlah
Jumlah Rp -
A1-2
N SEMENTARA
Keterangan

Pemegang Dana,
Joy
Kasir
PT Gilang Gemilang
Supporting Schedule : Bank Permata
31 Desember 2019
Bank No account Balance per Rate 30 Balance per Book Confirmation
book in Nov reply
original 2019
currency
a b c=a x b d
Permata IDR A2-1 - <

IDR
Permata USD A2-11 -
USD
Permata SGD A2-2 -
SGD
Permata THB A2-11 -
THB
Permata MYR A2-11 -
MYR
TB -
^
To A
1
tickmarks:
Proposed adjustment
3
4
5
A2
Diff original Diff in Rupiah balance before Rate 31 Balance should be Forex gain
currency forex Dec (loss)
adjustment 2019
e= d - a f=e x b g=c+f h i=d x h j=i-g
NC - - - - - <
CB - - - -
NC - - - - -
CB - - - -
CB - - - -
- - - -
^ ^ ^ ^
To A
1
PT Gilang Gemilang A2-2
Bank Reconcilation
Bank Permata IDR
Balance per book Rp
Reconciling items belum dibuku

Pendapatan bunga Rp
Biaya Administrasi Rp
Advance receipt Rp
Balance per bank A2-11 Rp -

^
TO A2
Prepared by Reviewed by
Joy
Kasir Mgr Akuntansi & Keuangan
PT Gilang Gemilang A2-2
Bank Reconcilation
Bank Permata SGD
Balance per book SGD
Reconciling items belum dibuku

Advance receipt SGD
Balance per bank A2-11 Rp -

^
TO A2
Prepared by Reviewed by
Joy
Kasir Mgr Akuntansi & Keuangan
Konfirmasi Bank : A2-11
Jakarta, 5 Januari 2020
Kepada Yth
Bank Permata
di Jakarta
Sehubungan dengan pemeriksaan yang dilakukan oleh KAP Amy, Bella, Cullen & Rekan terhadap
Laporan Keuangan PT Gilang Gemilang tahun buku 2015, mohon kirany Bapak/Ibu
mengisi formulir berikut ini dan mengirimkan kembali langsung ke alamat Akuntan kami dibawah ini
Hormat kami,
PT Gilang Gemilang
Wakil Direktur Mgr akuntansi & Keu

authorizes signers
-----------------------------------------------potong disini---------------------------------------------------------------------
Kepada Yth
Jl.Gajah Mada 108 Jakarta 10130
Dengan hormat,
Sehubungan dengan pemeriksaan laporan keuangan yang Bapak/Ibu lakukan terhadap PT Gilang Gemilang
per 31 Desember 2019 dengan ini kami memberitahukan bahawa:
1. Catatan kami menunjukan saldo dalam rekening seperti tertera dibawah ini adalah sebagai berikut:
No Rekening Saldo kredit (debit)
2. Selain itu Perseroan juga mempunyai pinjaman bank kepada kami sebagai berikut:
No Rekening tanggal jumlah hutang jatuh tempo Bunga Jenis Pinjaman
None
Hormat kami
Bank Permata
authorized officer
untansi & Keu
ng Gemilang
redit (debit)
PT Gilang Gemilang
Supporting Schedule : Bank BNI
31 Desember 2019
Bank No account Balance per Rate 30 Balance per Confirmation
book in Nov Book reply
original 2019
currency
a b c=a x b d
BNI IDR 7770007 IDR A3-11 - < - CB
TB -
^
To A
1
Notes:
V : agree with Ledger
CB : Confirm Balance
^ : Footed
< : Cross footed
Proposed adjustment
Nil
A3
Diff original Diff in Rupiah balance before Rate 31 Balance should Forex gain
currency forex Dec be (loss)
adjustment 2019
e= d - a f=e x b g=c+f h i=d x h j=i-g
- - - - <
- - - -
^ ^ ^ ^
To A
1
Konfirmasi Bank : A3-11
Jakarta, 5 Januari 2020
Kepada Yth
Bank BNI
di Jakarta
Sehubungan dengan pemeriksaan yang dilakukan oleh KAP Amy, Bella, Cullen & Rekan terhadap
Laporan Keuangan PT Gilang Gemilang tahun buku 2015, mohon kiranya Bapak/Ibu
mengisi formulir berikut ini dan mengirimkan kembali langsung ke alamat Akuntan kami dibawah ini
Hormat kami,
PT Gilang Gemilang
Wakil Direktur Mgr akuntansi & Keu

authorizes signers
-----------------------------------------------potong disini---------------------------------------------------------------------
Kepada Yth
Jl.Gajah Mada 108 Jakarta 10130
Dengan hormat,
Sehubungan dengan pemeriksaan laporan keuangan yang Bapak/Ibu lakukan terhadap PT Gilang Gemilang
per 31 Desember 2019 dengan ini kami memberitahukan bahwa:
1. Catatan kami menunjukan saldo dalam rekening seperti tertera dibawah ini adalah sebagai berikut:
No Rekening Saldo kredit (debit)
2. Selain itu Perseroan juga mempunyai pinjaman bank kepada kami sebagai berikut:
No Rekening tanggal jumlah hutang jatuh tempo Bunga Jenis Pinjaman
None
Hormat kami
Bank BNI
authorized officer
untansi & Keu
ng Gemilang
redit (debit)

RS-APK Modul3 Cash & Cash Equivalent (Template) F

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

RS-APK Modul3 Cash & Cash Equivalent (Template) F

Diunggah oleh

Hak Cipta:

Format Tersedia

CHART OF ACCOUNT

Acc # Account Name Account Description

1700 Plant Assets berisi aset tetap berwujud milik perusahaan

4100 Sales berisi penjualan barang dagangan

ASSETS 31-Dec-19 31-Dec-18 Summary BS'SOFP Summary TB Checking balance

Cash and Bank 1,443,945,190 555,368,216 1,443,945,190 555,368,216 1,443,945,190 555,368,216 - -

Account Receivable 3,497,381,800 510,510,769

Others Receivable - - 3,497,381,800 510,510,769 3,497,381,800 510,510,769 - -

Inventory 3,003,561,530 1,964,407,659 3,003,561,530 1,964,407,659 3,003,561,530 1,964,407,659 - -

Prepaid Expenses 650,500,000 525,000,000 650,500,000 525,000,000 650,500,000 525,000,000 - -

Security Deposit 12,300,000 18,420,360

Advance Payment 332,050,000 519,142,401 344,350,000 537,562,761 344,350,000 537,562,761 - -

Total CURRENT ASSETS 8,939,738,520 4,092,849,405

Land 550,000,000 520,000,000

Building 5,200,000,000 5,000,000,000

Equipment 1,285,000,000 1,285,000,000

Vehicle 1,610,000,000 800,000,000

Total Acquisition Cost 8,645,000,000 7,605,000,000

Accumulated Depreciation Land I - -

Accumulated Depreciation Building (156,250,000) (156,250,000)

Accumulated Depreciation Equipme (114,218,750) (114,218,750)

Accumulated Depreciation Vehicle - (200,000,000)

Total Accumulated Depreciation (270,468,750) (470,468,750)

Total ASSETS 17,314,269,770 11,227,380,655

LIABILITIES and EQUITIES 31-Dec-19 31-Dec-18

Account Payables 269,031,200 2,543,799,400 269,031,200 2,543,799,400 269,031,200 2,543,799,400 - -

Other Current Liabilities:

Other Current Payable 50,000,000 -

Accrued Expenses 17,176,500 5,758,314

Advance Receipt 692,000,000 1,810,125,000

Total Current Liabilities 1,028,207,700 4,359,682,714

Long Term Liabilities 5,200,000,000 - 5,200,000,000 - 5,200,000,000 - - -

Total LIABILITIES 6,228,207,700 4,359,682,714

Share capital 5,280,000,000 5,280,000,000

Retained Earnings 5,806,062,070 1,587,697,941

Total SHAREHOLDERS' EQUITY 11,086,062,070 6,867,697,941 11,086,062,070 6,867,697,941 11,086,062,070 6,867,697,941 - -

Total LIABILITIES and SHAREHOLDERS' 17,314,269,770 11,227,380,655

control checked balance - -

Net Sales 10,977,589,499 5,503,775,725

NET INCOME 4,218,364,129 1,587,697,941

(715,078,129) (897,415,090) - 715,078,129 - 897,415,090 -

(91,108,853) (65,655,233) - 91,108,853 - 65,655,233 -

31 Des 2019 31 Des 2018

Total WBS & WPL - - - - - - - - - -

Working Balance Sheet 1

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

1000 Cash and Bank A TB 1,443,945,190 - - 1,443,945,190 < PY 555,368,216

17,314,269,770 - - 17,314,269,770 11,227,380,655

Prepared by (date) Reviewed by (date) Schedule Description Indeks

Working Balance Sheet 2

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

2100 Accounts Payable AA TB 269,031,200 269,031,200 < PY 2,543,799,400

17,314,269,770 - - 17,314,269,770 11,227,380,655

Prepared by (date) Reviewed by (date) Schedule Description Indeks

Working Profit Loss

WP Balance per Book PAJE/PRJE Audited Balance Audited Balance

4100 Sales 10 TB 10,977,589,499 10,977,589,499 < PY 5,503,775,725

Total (net income) 4,218,364,129 - - 4,218,364,129 1,587,697,941

Prepared by (date) Reviewed by (date) Schedule Description Indeks

WP Balance per Book

1002 Cash in bank - Permata A2

1003 Cash in bank - BNI A3

Prepared by (date) Reviewed by (date)