PT Terus Jaya

JURNAL BUKU BESAR LAPORAN KEUANGAN
1.1 SALES ADJUSMENT

NS-NOV'
NERACA SALDO
REKAP JURNAL
BUKU BESAR
WORKSHEET
1.2 CASH IN INCOME STATEMENT
CHANGE EQUITY
CALK 1.3 BUY

BALANCE SHEET
KARTU PIUTANG CASH FLOW STATEMENT
1.4 CASH OUT

KARTU UTANG CLOSSING ENTRY
KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING
BUKTI TRANSAKSI
1.5 MEMO KARTU ASET TETAPCLOSSING BALANCE
F. PENJELASAN ATAS AKUN-AKUN TERTENTU
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank BCA Cabang Semarang per 30 Nopember 2014.
MENU
2 Marketable Equity Securities

Merupakan Investasi Saham pada PT NARESHWARI (Trading) dengan nilai nominal Rp100.000 . per lembar
saham biasa. Pembelian dilakukan pada tanggal 15 Nopember 2014 sebanyak 1.000 lembar dengan kurs 105%
3 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2014, dengan rincian sebagai berikut:
No Nama Debitur Jumlah Piutang Termin Tanggal
1 Toko Abadi Semarang 55,110,000 2/10; n/30 November 28, 2014
2 Toko Sejahtera Kendal 83,767,200 2/10; n/30 October 20, 2014
3 CV Bunyamin Purwokerto 20,000,000 2/10; n/30 14 Pebruari, 2014
Jumlah Piutang 158,877,200
4 Employee Receivable
Merupakan saldo piutang kepada karyawan perusahaan per 30 Nopember 2014, dengan rincian sbb:
1 Fabian 2,500,000
2 Faizi 3,500,000
Jumlah 6,000,000
5 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2014, dengan rincian sebagai berikut:
No. Item Kuantitas Kuantitas Harga/ Unit Jumlah
a TV Samsung 21" 60 Rp 1,500,000 Rp 90,000,000
b TV LG 32" 50 Rp 2,700,000 Rp 135,000,000
Jumlah Rp 225,000,000
6 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2014.
7 Prepaid Rent
Merupakan saldo sewa bangunan dengan rincian sebagai berikut:
Sewa Januari - April 2014 32,000,000
Sewa Mei 2014 - April 2015 108,000,000
Jumlah saldo sewa dibayar di muka 140,000,000
8 Investment
Investasi Saham PT SYAILENDRA PERKASA 40.000 lembar @ Rp5.000 dibeli tahun 2013 sebesar Rp 210,000,000
Kurs 105% dan kepemilikan sebesar 10%.
9 Accounts Payable
No Nama Kreditur Pembelian Biaya Kirim PPN BM 10% PPN 10% Jumlah Tgl & Termin
1 PT Universe Elektonik 44,000,000 1,000,000 4,400,000 4,400,000 53,800,000 3/10;n/30 Tgl 29/11/14
10 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2014.
11 BCA Loan Short Term

Annuited
year Month Balance
Total Interest Principles
2013 Desember 113,100,000 186,900,000
12 2014 Januari 25,000,000 17,400,000 7,600,000 179,300,000
11 Februari 25,000,000 15,950,000 9,050,000 170,250,000
10 Maret 25,000,000 14,500,000 10,500,000 159,750,000
9 April 25,000,000 13,050,000 11,950,000 147,800,000
8 Mei 25,000,000 11,600,000 13,400,000 134,400,000
7 juni 25,000,000 10,150,000 14,850,000 119,550,000
6 Juli 25,000,000 8,700,000 16,300,000 103,250,000
5 Agustus 25,000,000 7,250,000 17,750,000 85,500,000
4 September 25,000,000 5,800,000 19,200,000 66,300,000
3 Oktober 25,000,000 4,350,000 20,650,000 45,650,000
2 Nopember 25,000,000 2,900,000 22,100,000 23,550,000
1 Desember 25,000,000 1,450,000 23,550,000 -
300,000,000 113,100,000 186,900,000
###
12 Bond
PT Terus Jaya pada tanggal 1 Januari 2010 menjual 500 lembar obligasi yang diterbitkannya. Harga nominal Rp 100.000/lembar,
jatuh tempo tanggal 1 Desember 2014. Bunga 12% dibayarkan tiap tanggal 1 Juli dan 1 Desember. Hasil penjualan bersih
Rp 48.466.000 dan diperoleh Disagio (Discount on Bond) sebesar Rp 1.534.000.
Amortisasi dilakukan tiap akhir tahun. Kecuali tahun 2014 dilakukan saat jatuh tempo.
13 Ekuitas
Saham yang beredar tahun 2013 berjumlah 60.000 dengan nilai nominal,@Rp10.000. di jual laku Rp950.000.000
Pada bulan Juni 2014 diterbitkan saham biasa sebanyak 20.000 lembar nilai nominal @Rp10.00. dijual laku Rp150.000.000
50000000
100000
5010000
55110000
76000000
152000
7615200
83767200
Rp 111,650,000 114,780,000
Rp 118,886,000 Rp237,772,000
Rp 50,000,000
Rp 48,466,000 Rp -
Rp 1,534,000 Rp 26,000
Rp 312,000 2010 Rp 1,222,000 12
Rp 312,000 2011 Rp 910,000 12
Rp 312,000 2012 Rp 598,000 12
Rp 312,000 2013 Rp 286,000 12
Rp 286,000 2014 Rp - 11
Rp 1,534,000 59
156,000
130,000
BKK No. : 1/BKK/XII/2014
Tanggal : 01 Desember 2014
BUKTI KAS KELUAR
Dibayarkan kepada : PT Argantha Raya
Jumlah Dibayar : #Lima puluh tiga juta rupiah#
Keterangan : Pelunasan utang obligasi berbunga 12% yang jatuh tempo per hari ini
Bunga obligasi dibayarkan tiap tanggal 1 Juli dan 1 Desember
Rp 53,000,000.00
Bagian Keuangan Bagian Kasir
Fabian Falisha
(Fabian ) (Falisha)
Bukti Memorial : 1/BM/XII/2014
: Berdasarakan keputusan Pengadilan, CV Bunyamin Purwokerto dinyatakan

pailit ( bangkrut), untuk itu piutang sebesar Rp 20,000,000
dihapuskan dari daftar piutang dagang.
Direktur Utama, Bagian Keuangan HAL JM

Rafasya Fabian
(Putra Rafasya) (Fabian)

BUKTI KAS KELUAR
Dibayarkan kepada : PT Universe Elektronik ###
Jumlah Dibayar : #Lima puluh dua juta empat ratus delapan puluh ribu
rupiah#
Keterangan : Pelunasan utang kepada PT Universe Elektronik atas transaksi tanggal
29 Nopember 2014., termin 3/10, n/30
Utang Rp 53,800,000.00
Potongan Rp (1,320,000)
Rp 52,480,000.00
Fabian Falisha
(Fabian) (Falisha)
BKM No. : 1/BKM/XII/2014

BUKTI KAS MASUK
Diterima Dari : Toko Abadi, Semarang
# Lima puluh empat juta seratus sepuluh ribu rupiah#

# Lima puluh empat juta seratus sepuluh ribu rupiah#
Jumlah Diterima :
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit

tertanggal 28 Nopember 2014. Termin 2/10, n/30
Piutang Rp 55,110,000
Potongan Rp (1,000,000.00)
Rp 54,110,000.00
Fabian Falisha
(Fabian) (Falisha)
No. Faktur : 75/FJ/XII/2014

Termin : 2/10, n/30
Kepada : Toko Putra Jaya Blora

Jl Raya Laut No 50 Blora
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 TV Samsung 21" 20 unit Rp 1,900,000.00 Rp 38,000,000.00
2 TV LG 32" 10 unit Rp 3,500,000.00 Rp 35,000,000.00
Total Penjualan Rp 73,000,000.00
Asuransi 0,2% Rp 146,000.00
Bagian Pemasaran Bagian Keuangan Jasa Service Rp 500,000.00
PPN 10% Rp 7,364,600.00
Piutang Dagang Rp 81,010,600.00 ###
Faizi Fabian
(Faizi) (Fabian)
Catatan: Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur pajak
No. 010.000-09.00000075
PT UNIVERSE ELEKRONIK
Jalan Pangeran Mangkubumi No 8 Yogyakarta No. Faktur : 12/AY/XII/2014
Kepada : PT Terus Jaya Termin : 3/10, n/30

Jl. Pahlawan No 99 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 10 unit Rp 2,800,000.00 Rp 28,000,000.00
Bagian Pemasaran Bagian Keuangan Biaya Pengiriman Rp 500,000.00
PPN BM Rp 13,200,000.00
Nakula Sadewa PPN 10%
Piutang Dagang Rp
Rp 13,200,000.00
158,900,000.00
(Nakula) (Sadewa)
No. 010.000-09.00000012
: Berdasarkan nota retur no. 014/RET/JE/XII/2014, mohon dikirim

kembali barang dagangan yang dibeli dari PT Universe Elektronik
pada tanggal 5 Desember 2014. Adapun perhitungan harga barang sbb
5 TV Samsung 21" 1,600,000 Rp 8,000,000
PPN BM 10% Rp 800,000
PPN 10% Rp 800,000
TOTAL Rp 9,600,000
Direktur Utama, Bagian Keuangan HAL JM
Rafasya Fabian

BUKTI KAS KELUAR
Dibayarkan kepada : Kantor Kas Negara
Jumlah Dibayar : #Sembilan belas juta sembilan ratus lima puluh ribu
rupiah#
Keterangan : Pembayaran Pajak Masa Nopember 2014, dengan rincian sbb:
PPh Final Bulan Nopember Rp 4,500,000
PPH Pasal 21 Rp 5,200,000
PPN Keluaran Rp 28,600,000
PPN Masukan Rp (18,350,000)
Rp 19,950,000
Fabian Falisha
(Fabian) (Falisha)

Termin : 2/10, n/30
Kepada : Toko Abadi Semarang

Jl Yos Sudarso No 100 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 20 unit Rp 3,500,000.00 Rp 70,000,000.00
Asuransi 0,2% Rp 216,000.00
Bagian Pemasaran Bagian Keuangan PPN 10% Rp 10,821,600.00
Piutang Dagang Rp 119,037,600.00
Faizi Fabian
(Faizi) (Fabian)
No. 010.000-09.00000076

BUKTI KAS KELUAR
Dibayarkan kepada : Toko Zeus Semarang
Jumlah Dibayar : #Dua Juta delapan ratus empat puluh ribu rupiah#
Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:

3 Tinta Toner @Rp800.000 Rp 2,400,000
Kertas Kuarto A 4 70 gram 4 Rim @ Rp35.000 Rp 140,000
Kertas Folio F 4 70 gram 8 Rim @ Rp37.500 Rp 300,000
Rp 2,840,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : Toko Sejahtera Kendal
# Delapan puluh empat juta enam ratus empat ribu delapan

Jumlah Diterima : ratus tujuh puluh dua rupiah#
Keterangan : Penerimaan piutang Dagang atas penjualan kredit tertanggal 20

Oktober 2014 dikenai denda 1% atas keterlambatan pelunasan
Piutang Rp 83,767,200
Denda Keterlambatan Rp 837,672
Rp 84,604,872
Fabian Falisha
(Fabian) (Falisha)
BUKTI KAS KELUAR
Dibayarkan kepada : PT Universe Elektronik
#Seratus empat puluh lima juta lima ratus delapan

Jumlah Dibayar :
puluh ribu rupiah#
Keterangan : Pembayaran Utang atas transaksi tanggal 5 Desember 2014

Utang Rp 149,300,000
Rp 145,580,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : Faizi
Jumlah Diterima : # Tiga juta lima ratus ribu rupiah#

Keterangan : Pelunasan Piutang karyawan dari Faizi
Rp 3,500,000
Fabian Falisha
(Fabian) (Falisha)
PT Universe Elektronik
Jalan Pangeran Mangkubumi No 8 Yogyakarta No. Faktur : 19/AY/XII/2014
Kepada : PT Terus Jaya Termin : 3/10, n/30

Jl. Pahlawan No 99 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 30 unit Rp 2,900,000.00 Rp 87,000,000.00
Bagian Pemasaran Bagian Keuangan, Biaya Pengiriman Rp 500,000.00
PPN BM Rp 12,100,000.00
PPN 10% Rp 12,100,000.00
(Nakula) (Sadewa) Piutang Dagang Rp 145,700,000.00
No. 010.000-09.00000019

BUKTI KAS MASUK
Diterima Dari : Kasir Penjualan Tunai
# Lima puluh empat juta seribu dua ratus rupiah

Jumlah Diterima : #
Keterangan : Penjualan Tunai dengan rincian sbb:

15 TV Samsung 21" Rp 1,900,000.00 Rp 28,500,000
5 TV LG 32" Rp 3,500,000.00 Rp 17,500,000
Jumlah Rp 46,000,000
Bonus 1 unit TV Samsung 21"
Penjualan Rp 46,000,000
Asuransi 0,2% Rp 92,000
Jasa Service Rp 3,000,000
PPN Rp 4,909,200
Rp 54,001,200
No. 010.000-09.00000077
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS KELUAR
Dibayarkan kepada : BANK BCA
Jumlah Dibayar : #Dua puluh lima juta rupiah#
Keterangan : Pembayaran Angsuran Pinjaman dengan rincian sebagai berikut

Pokok Pinjaman Rp 23,550,000
Bunga Pinjaman Rp 1,450,000
Rp 25,000,000
Fabian Falisha
(Fabian) (Falisha)

Termin : 2/10, n/30
Kepada : Toko Sejahtera Kendal

Jl Ahmad Yani No 25 Kendal
FAKTUR PENJUALAN
2 TV LG 32" 30 unit Rp 3,700,000.00 Rp 111,000,000.00
Bagian Pemasaran Bagian Keuangan, Asuransi 0,2% Rp 327,000.00
PPN 10% Rp 16,382,700.00
Faizi Fabian Piutang Dagang Rp 180,209,700.00
(Faizi) (Fabian)
No. 010.000-09.00000078

BUKTI KAS MASUK
Diterima Dari : Toko Abadi Semarang
# Seratus enam belas juta delapan ratus tujuh puluh tujuh

ribu enam ratus rupiah#
Jumlah Diterima : # Seratus enam belas juta delapan ratus tujuh puluh tujuh
ribu enam ratus rupiah#
Keterangan : Pelunasan Piutang Dagang atas penjualan Kredit tanggal
10 Desember tahun 2014.
Jumlah Piutang Rp 119,037,600
Rp 116,877,600
Fabian Falisha
(Fabian) (Falisha)
BUKTI KAS KELUAR
Dibayarkan kepada : Karyawan
#Tujuh puluh empat juta delapan ratus ribu rupiah#

Jumlah Dibayar :
Keterangan : Pembayaran Gaji Karyawan Bulan Desember 2014 dengan rincian

sebagai berikut:
Gaji & Upah Pemasaran Rp 60,000,000
Gaji & upah Administrasi Umum Rp 20,000,000
PPH Pasal 21 yang dipungut Rp (5,200,000)
Rp 74,800,000
Fabian Falisha
(Fabian) (Falisha)
BKM No. : 8/BKK/XII/2014

BUKTI KAS KELUAR
Diterima Dari : Tony Setiawan, S.E
# Seratus lima puluh juta rupiah#

Jumlah Diterima :
###
Keterangan : Toyota Grand Extra tahun pembuatan 2007 ditukar dengan ###
Toyota Innova tahun pembuatan 2013 dengan harga pasar Rp 250.000.000 ###
Toyota Grand Extra terjual dengan harga pasar Rp 86.625.000
(Lihat penjelasan atas laporan Keuangan dan Daftar Aset Tetap) ###
###
###
Rp 150,000,000
###
###
Bagian Keuangan Bagian Kasir ###
###
Fabian Falisha
(Fabian) (Falisha) ###

BUKTI KAS KELUAR
Dibayarkan kepada : Kasir Kas Kecil
#Tiga juta lima ratus ribu rupiah#

Jumlah Dibayar :
Keterangan : Pengisian Kembali Dana Kas Kecil bulan Desember 2014 dengan rincian:
Pembelian Pulsa Listrik Rp 900,000
Pembayaran Telepon dan Air Minum bulan Nopember Rp 900,000
Pemasangan Iklan Semarang Metro Rp 800,000
Perjalanan Dinas Salesmen Rp 900,000
Rp 3,500,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : PT. Syailendra Perkasa
# Dua Puluh Lima juta Lima ratus ribu rupiah#

Jumlah Diterima :
Keterangan : Penerimaan Deviden atas penyertaan saham PT SYAILENDRA PERKASA

sebesar Rp750 per lembar. Dipotong PPH pasal 23 dengan
dengan tarip 15 %
Rp 25,500,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : PT. KENCANA WUNGU
# Delapan puluh sembilan juta sepuluh ribu sembilan #D

Jumlah Diterima : ratus rupiah#
Keterangan : Penjualan 750 lembar saham PT NARESHWARI dengan kurs

120% dan biaya penjualan 1%. Berdasarkan Pasal 1 ayat (2) ###
Nomor 14 tahun 1997, besarnya PPH 0,1% atas nilai transaksi ###
dan bersifat final ###
###
Rp 89,010,900
###
###
Fabian Falisha
(Fabian) (Falisha)
BUKTI KAS MASUK
Diterima Dari : Fabian
# Dua juta lima ratus ribu rupiah#

Jumlah Diterima :
Keterangan : Pelunasan Piutang karyawan dari Fabian
Rp 2,500,000
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS KELUAR
Dibayarkan kepada : Andina Putri
#Empat juta rupiah#

Jumlah Dibayar :
Keterangan : Pemberian pinjaman kepada karyawan Andina Putri
Rp 4,000,000
Fabian Falisha
(Fabian) (Falisha)

Termin : 2/10, n/30
Kepada : Toko Abadi Semarang

Jl Yos Sudarso No 100 Semarang
FAKTUR PENJUALAN
2 TV LG 32" 15 unit Rp 3,700,000.00 Rp 55,500,000.00
Asuransi 0,2% Rp 237,000.00
Bagian Pemasaran Bagian Keuangan, Jasa Servis Rp 600,000.00
PPN 10% Rp 11,933,700.00
Faizi Fabian Piutang Dagang Rp 131,270,700.00
(Faizi) (Fabian)
No. 010.000-09.00000078

BUKTI KAS KELUAR
Dibayarkan kepada : PT Astra Asuransi Semarang
#Sembilan puluh tujuh juta tujuh ratus delapan puluh

Jumlah Dibayar : tiga ribu tiga ratus rupiah#
Keterangan : Penyetoran hutang asuransi tahun 2014
Rp 97,783,300 ###
Fabian Falisha
(Fabian) (Falisha)

BUKTI KAS MASUK
Diterima Dari : CV Bunyamin Purwokerto
# Sepuluh juta rupiah#

Jumlah Diterima :
Keterangan : Penerimaan kembali piutang yang telah dihapus tanggal 1 Desember 2014
sebesar 50% dari saldo piutang yang dihapus
Rp 10,000,000
Rp 10,000,000
Fabian Falisha
(Fabian) (Falisha)

: Pemberian sumbangan kepada Yayasan Yatim Piatu Peduli Kasih Semarang
5 unit TV LG 32" @ Rp 2.983.000
(Masukkan ke dalam akun Advertising Expense)
Direktur Utama, Bagian Keuangan, HAL JM
Rafasya Fabian
Bukti Memorial : 1/BM/I/2015
Tanggal : 05 Januari 2015
: Berdasarkan nota retur no. 014/RET/JE/I/2015, mohon diterima

kembali barang dagangan yang dijual kepada Toko Abadi Semarang
pada tanggal 31 Desember 2014. Adapun perhitungan harga barang sbb
10 TV Samsung 21" Rp2,100,000 Rp 21,000,000
Asuransi 0,2% Rp 42,000
PPN 10% Rp 2,104,200
TOTAL Rp 23,146,200
Direktur Utama, Bagian Keuangan, HAL JM

Rafasya Fabian
HP Lama
Akm Lama
NB Lama
HP Baru
Kas
HPasar Lama
NB Lama
Kas
HP Baru
L/R
L/R
# Dua puluh Tujuh rupiah#
PT Terus JAYA
DAFTAR ASET TETAP
TAHUN 2014
Tanggal Tanggal Harga Perolehan Akumulasi Depresiasi NILAI BUKU

No Jennis Aktiva tetap tarif
Perolehan Penghentian So.31.12.2013 Debit Kredit So.31.12.2014 So.31.12.2013 Debit Kredit So.31.12.2014 TAHUN 2013
Land
1 Land 27-Jan-08 0 0% 350,000,000 350,000,000 - 350,000,000
2 Land 28-Oct-14 - 0% 250,000,000 250,000,000 250,000,000
Jumlah 350,000,000 250,000,000 - 600,000,000 - - - - 600,000,000
Vehicles
1 Grand Marx 1-Apr-11 12.50% 160,000,000 160,000,000 55,000,000 20,000,000 75,000,000 85,000,000
2 Toyota Grand Extra 2007 1-Jul-11 26-Dec-14 12.50% 154,000,000 154,000,000 - 48,125,000 67,375,000 19,250,000 - -
3 Toyota Rush 1-Oct-12 12.50% 200,000,000 200,000,000 31,250,000 25,000,000 56,250,000 143,750,000
4 Toyota Innova 26-Dec-14 12.50% 236,625,000 236,625,000 236,625,000
Jumlah 514,000,000 236,625,000 154,000,000 596,625,000 134,375,000 67,375,000 64,250,000 131,250,000 465,375,000
Equipment -
1 Komputer 1-Apr-11 25% 80,000,000 80,000,000 55,000,000 20,000,000 75,000,000 5,000,000
2 Furniture 1-Jul-11 25% 70,000,000 70,000,000 43,750,000 17,500,000 61,250,000 8,750,000
3 Mesin kantor 1-Oct-11 25.0% 100,000,000 100,000,000 56,250,000 25,000,000 81,250,000 18,750,000
4 Komputer 1-Oct-14 25.0% - 100,000,000 100,000,000 - 6,250,000 6,250,000 93,750,000
Jumlah 250,000,000 100,000,000 - 350,000,000 155,000,000 - 68,750,000 223,750,000 126,250,000
Total 1,114,000,000 586,625,000 154,000,000 1,546,625,000 289,375,000 67,375,000 133,000,000 355,000,000 1,191,625,000
MENU
PT Terus JAYA
Cash Receipt Journal
MENU
December 2014 Page :
DEBIT CREDIT
DATE DOC. NO. ACCOUNT CREDITED OTHER OTHER
SALES DISCOUNT CASH IN BANK Account Receivable ACCT
ACCT NO. Account Title AMOUNT AMOUNT
NO.
2 1/BKM/XII/2014 Pelunasan Piutang;Toko Abadi Semarang Rp 1,000,000 Rp 54,110,000 Rp 55,110,000
11 2/BKM/XII/2014 Pelunasan Piutang ; Toko Sejahtera Rp 84,604,872 Rp 83,767,200 81005 Rp 837,672
13 3/BKM/XII/2014 Pelunasan Piutang ; Karyawan (Faizi) Rp 3,500,000 11105 3,500,000.00
17 4/BKM/XII/2014 Penjualan Tunai Rp 54,001,200 51000 Cost Of Sales Rp 42,095,800 11106 Rp 42,095,800
41000 Rp 46,000,000
21105 Rp 92,000
21103 Rp 4,909,200
18 5/BKM/XII/2014 Pelunasan Piutang Dagang;Toko abadi semarang Rp 2,160,000 Rp 116,877,600 42100 Rp 3,000,000
28 6/BKM/XII/2014 Penerimaan Dividen Rp 25,500,000 11109 Prepaid Income Taxes Rp 4,500,000 Rp 119,037,600
30 7/BKM/XII/2014 Penjualan 750 lembar saham PT NARESHWARI Rp 89,010,900 91002 Company Income Tax Rp 89,100 81002 Rp 30,000,000
11102 Rp 78,750,000
81003 Rp 10,350,000
30 8/BKM/XII/2014 Pelunasan Piutang;Karyawan(Fabian) Rp 2,500,000 11105 Rp 2,500,000
31 9/BKM/XII/2014 Penerimaan Piutang Kembali ;CV Bunyamin Purwokerto Rp 10,000,000 11104 Rp 10,000,000
Rp 3,160,000 Rp 440,104,572 Rp 46,684,900 Rp 257,914,800 Rp 232,034,672

Rp 489,949,472 Rp 489,949,472 -
-
Nama
Tanggal dan paraf
Dibuat oleh
Direview oleh
PT Terus JAYA
Cash Payment Journal
DEBIT CREDIT
Docoument OTHER OTHER
DATE ACCOUNT DEBITED
Number ACCOUNTS PAYABLE CASH IN BANK
Acc No Acc No Acct Name
AMOUNT AMOUNT
Dec-01 Pelunasan Hutang;PT Argantha Raya 1/BKK/XII/2014 82002 Rp 3,286,000 Rp 53,000,000 22103 Discount On Bond Rp 286,000
22102 Rp 50,000,000
Dec-02 Pelunasan Hutang ; PT Universe Elektronik 2/BKK/XII/2014 Rp 53,800,000 Rp 52,480,000 51001 Sales Discount Rp 1,320,000
Dec-08 Pembayaran Pajak Bulan November 2014 3/BKK/XII/2014 21104 Rp 5,200,000 Rp 19,950,000 11108 VAT In Rp 18,350,000
21103 Rp 28,600,000
91002 Rp 4,500,000
des 11 Pembelian Perlengkapan Kantor 4/BKK/XII/2014 11107 Rp 2,840,000 Rp 2,840,000
1-Dec-12 Pelunasan Hutang ;Pt Universe elektronik 5/BKK/XII/2014 Rp 149,300,000 Rp 145,580,000 51001 Purchase Discount Rp 3,720,000
1-Dec-17 Pembayaran Angsuran Pinjaman 6/BKK/XII/2014 21107 Rp 23,550,000 Rp 25,000,000
82002 Rp 1,450,000
25 Pembayaran gaji bulan Desember 7/BKK/XII/2014 61100 Rp 60,000,000 Rp 74,800,000 21104 Income tax payable Rp 5,200,000
62100 Rp 20,000,000
26 8/BKK/XII/2014 61300 Rp 19,250,000 Rp 150,000,000 13102 Accumulated Depreciation-Vehicle Rp 19,250,000
13101 Rp 236,625,000 13101 Vehicles Rp 154,000,000
13102 Rp 67,375,000
26 Pengisian dana kas kecil 9/BKK/XII/2014 62200 Rp 900,000 Rp 3,500,000
62300 Rp 900,000
61400 Rp 800,000
62700 Rp 900,000
30 Pemberian Pinjaman Karyawan (Andini Putri) 10/BKK/XII/2014 11105 Rp 4,000,000 Rp 4,000,000
31 Penyetoran Hutang Asuransi Tahun 2014 11/BKK/XII/2014 21105 Rp 97,783,300 Rp 97,783,300
Rp 203,100,000 Rp 627,959,300 Rp 628,933,300 Rp 202,126,000
Rp 831,059,300 Rp 831,059,300
Rp -
Nama Tanggal dan paraf
Dibuat oleh
Direview oleh
MENU
PT Terus JAYA
Purchase Journal
December 2014
DEBIT
MENU
DATE DOC. NO. VENDOR'S MERCHANDISE VALUE ADDED ACCOUNT
FREIGHT PAID
INVENTORY TAXES-IN PAYABLE
11106 11108 51002 21100
Dec-05 12/AY/XII/2014 PT Universe Elektronik Rp 145,200,000 Rp 13,200,000 Rp 500,000 Rp 158,900,000
16 19/AY/XII/2014 PT Universe Elektronik Rp 133,100,000 Rp 12,100,000 Rp 500,000 Rp 145,700,000
Rp 278,300,000 Rp 25,300,000 Rp 1,000,000 Rp 304,600,000

Rp 304,600,000 Rp 304,600,000

Dibuat oleh
Direview oleh
PT Terus JAYA
Sales Journal
December 2014
DEBIT CREDIT
DATE DOC. NO. Customer's
ACCOUNTS
COST OF SALES SALES SALES SERVICE VAT - OUT
RECEIVABLE
4 75/FJ/XII/2014 Toko Putra Jaya Blora Rp 81,010,600 Rp 57,000,000 Rp 73,000,000 Rp 500,000 Rp 7,364,600
10 76/FJ/XII/2014 Toko Abadi Semarang Rp 119,037,600 Rp 88,640,000 Rp 108,000,000 Rp 10,821,600
18 77/FJ/XII/2014 Toko Sejahtera Kendal Rp 180,209,700 Rp 131,960,000 Rp 163,500,000 Rp 16,382,700
31 78/FJ/XII/2014 Toko Abadi Semarang Rp 131,270,700 Rp 95,709,000 Rp 118,500,000 Rp 600,000 Rp 11,933,700
Rp 511,528,600 Rp 373,309,000 Rp 463,000,000 Rp 1,100,000 Rp 46,502,600
Rp 884,837,600 Rp 884,837,600
Nama
Dibuat oleh
Direview oleh
Page :
CREDIT
MENU
INSURANCE
INVENTORY
PAYABLE
Rp 146,000 Rp 57,000,000
Rp 216,000 Rp 88,640,000 Rp -
Rp 327,000 Rp 131,960,000 Rp -
Rp 237,000 Rp 95,709,000 Rp -
Rp -
Rp 926,000 Rp 373,309,000
Tanggan dan paraf

PT Terus JAYA
Memorial Journal
ACCOUNT NAME AND ACC

DATE DOC. NO. DEBIT CREDIT
DECSRIPTION NO.
Des 0-2 1/bm/xii/2014 Allo wance for Bad Debts 11104 Rp 20,000,000
Account Receivable 11103 Rp 20,000,000
Dec-06 2/BM/XII/2014 Account Payable 21100 Rp 9,600,000

Merchandise Inventory 11106 Rp 8,800,000
VAT In 11108 Rp 800,000

(Retur Pembelian;PT Universe)
Dec-31 3/BM/XII/2014 Advertising Expense 61400 Rp 14,915,000

(Sumbangan ke Yayasan Yatim
Piatu Peduli Kasih Semarang)
Jan-05 1/BM/XII/2015 Retained Earning 31003 Rp 21,000,000

Vat out 21103 Rp 2,104,200
Insurance Payable 21105 Rp 42,000
Account Receivable 11103 Rp 23,146,200

Retained Earning 31003 Rp 16,988,000
(Return;Toko Abadi Semarang)
JUMLAH Rp 84,649,200 Rp 84,649,200

Dibuat
oleh
Direview
oleh
MENU
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Date Description Ref. Debit Credit Debit Credit
Des 31 Opening Balance 10,000,000
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 CRJ 440,104,572 850,912,172
31 CPJ 628,933,300 221,978,872
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 CRJ Rp 78,750,000 26,250,000
Account Number:
Account: Account Receivable GENERAL LEDGER 11103
Balance
31 SJ Rp 511,528,600 Rp 670,405,800
31 CRJ 257,914,800 412,491,000
31 MJ Rp 20,000,000 392,491,000
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
31 CRJ Rp 10,000,000 24,375,000
31 MJ Rp 20,000,000 4,375,000
Account Number:
Account: Employee Receivable GENERAL LEDGER
PT Terus JAYA
GENERAL LEDGER
Account: Employee Receivable GENERAL LEDGER 11105
Balance
31 CRJ 6,000,000 -
31 CPJ Rp 4,000,000 4,000,000
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
31 SJ Rp 373,309,000 148,309,000
31 CRJ Rp 42,095,800 190,404,800
31 PJ 278,300,000 87,895,200
87,895,200
31 MJ Rp 23,715,000 64,180,200
Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
31 CPJ Rp 2,840,000 42,840,000
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
31 PJ 25,300,000 43,650,000
31 CPJ Rp 18,350,000 25,300,000
31 MJ Rp 800,000 24,500,000
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
Des 31 CRJ Rp 4,500,000
Account Number:
Account: Prepaid Rent GENERAL LEDGER 11110
PT Terus JAYA
GENERAL LEDGER
Balance
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Account Number:
Account: Investment GENERAL LEDGER 12100
Balance
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
31 CPJ Rp 236,625,000 750,625,000
31 CPJ Rp 154,000,000 596,625,000
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
Date Description Ref. Debit Credit
PT Terus JAYA
GENERAL LEDGER
31 CPJ Rp 67,375,000 67,000,000
31 CPJ Rp 19,250,000 86,250,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
31 PJ 304,600,000 358,400,000
31 CPJ Rp 203,100,000 155,300,000
31 MJ Rp 9,600,000 145,700,000
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
PT Terus JAYA
GENERAL LEDGER
31 SJ Rp 46,502,600 75,102,600
31 CRJ Rp 4,909,200 80,011,800
31 CPJ Rp 28,600,000 51,411,800
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
31 CPJ Rp 5,200,000 -
31 CPJ Rp 5,200,000 5,200,000
Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
31 SJ Rp 926,000 98,709,300
31 CRJ Rp 92,000 98,801,300
31 CPJ Rp 97,783,300 1,018,000
1,018,000
Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
31 CPJ Rp 23,550,000 -
Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Bond Payable GENERAL LEDGER 22102
Balance
31 CPJ Rp 50,000,000 -
Account Number:
Account: Discount on Bond GENERAL LEDGER 22103
Balance
Des 31 Opening Balance 286,000
31 CPJ Rp 286,000 -
Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
Des 31 Opening Balance 700,000,000.00
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Des 31 Opening Balance 4,889,165,000
31 SJ Rp 463,000,000 5,352,165,000
31 CRJ Rp 46,000,000 5,398,165,000
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
31 SJ 3,160,000 36,525,000
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
31 SJ Rp 1,100,000 733,100,000
31 CRJ Rp 3,000,000 736,100,000
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Des 31 Opening Balance 4,167,465,000
31 SJ Rp 373,309,000 4,540,774,000
31 CRJ Rp 42,095,800 4,582,869,800
Account Number:
Account: Purchase Discount GENERAL LEDGER 51001
Balance
31 CPJ Rp 5,040,000 88,772,500
Account Number:
Account: Freigt Paid GENERAL LEDGER 51002
Balance
31 SJ 1,000,000 10,000,000
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 CPJ Rp 60,000,000 310,000,000
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
Des 31 CPJ Rp 19,250,000 19,250,000
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 CPJ Rp 800,000 13,735,000
31 MJ Rp 14,915,000 28,650,000
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 CPJ Rp 20,000,000 145,000,000
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 CPJ Rp 900,000 5,300,000
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 CPJ Rp 900,000 45,900,000
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 CPJ Rp 900,000 68,900,000
Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
Des 31 CRJ Rp 30,000,000
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 CRJ Rp 10,350,000 45,350,000
Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER
PT Terus JAYA
GENERAL LEDGER
Account: Gain on Sales Plant Assets GENERAL LEDGER 81004
Balance
Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
Balance
31 CRJ Rp 837,672 5,837,672
Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
Account Number:
Account: Interest Expense GENERAL LEDGER 82002
Balance
31 CPJ Rp 4,736,000 118,886,000
Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
31 CRJ Rp 89,100 62,339,100
31 CPJ Rp 4,500,000 66,839,100
MENU
PT Terus JAYA
ACCOUNT PAYABLE SUBSDIARY
DECEMBER 2014
VENDOR'S NAME
PT UNIVERSE ELEKTRON VENDOR ACCOUNT NO. 2-1100-01
BALANCE
DATE DESCRIPTION REF DEBIT CREDIT
DEBIT CREDIT
Des 1 Opening Balance Rp 53,800,000
5 Hutang Rp 158,900,000 Rp 212,700,000
16 Hutang Rp 145,700,000 Rp 358,400,000
2 Pelunasan Rp 53,800,000 Rp 304,600,000
12 Pelunasan Rp 149,300,000 Rp 155,300,000
6 Retur Pembelian Rp 9,600,000 Rp 145,700,000

VENDOR'S NAME
PENGUJIAN KAS VENDOR ACCOUNT NO. 2-1100-02
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
MENU
PT Terus JAYA
ACCOUNT RECEIVABLE SUBSDIARY
DECEMBER 2014
CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO. 1-1103-01
Toko Putra Jaya Blora
BALANCE
DEBIT CREDIT
Des 4 Piutang 81,010,600.00
CUSTOMER'S NAME:
Toko Abadi Semarang
BALANCE
DEBIT CREDIT
2 Pelunasan Rp 55,110,000 -
10 Piutang Rp 119,037,600 Rp 119,037,600
18 Pelunasan Rp 119,037,600 -
31 Piutang Rp 131,270,700 Rp 131,270,700
CUSTOMER'S NAME:
Toko Sejahtera Kendal
BALANCE
DEBIT CREDIT
11 Pelunasan Rp 83,767,200
18 Piutang Rp 180,209,700 Rp 180,209,700
Rp 430,518,000
Rp 131,270,700
Rp (371,869,300)
MENU
PT Terus JAYA
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11103 Rp 511,528,600 11106 Rp 373,309,000
51000 Rp 373,309,000 21103 Rp 46,502,600
21105 Rp 926,000
41000 Rp 463,000,000
42100 Rp 1,100,000
884,837,600 884,837,600
CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
11101 440,104,572 11102 Rp 78,750,000
11109 Rp 4,500,000 11103 257,914,800
41001 3,160,000 11104 Rp 10,000,000
51000 Rp 42,095,800 11105 6,000,000
91002 Rp 89,100 11106 Rp 42,095,800
21103 Rp 4,909,200
21105 Rp 92,000
41000 Rp 46,000,000
42100 Rp 3,000,000
81002 Rp 30,000,000
81003 Rp 10,350,000
81005 Rp 837,672
489,949,472 489,949,472
PURCHASES JOURNAL RECAPITULATION CREDIT

DEBIT AMOUNT ACCOUNT NO. AMOUNT
ACCOUNT NO. 21100 304,600,000
11106 278,300,000
11108 25,300,000
51002 1,000,000 304,600,000
304,600,000
-
CASH PAYMENT JOURNAL RECAPITULATION CREDIT
DEBIT ACCOUNT NO. AMOUNT
ACCOUNT NO. AMOUNT 11101 628,933,300
11105 11108 Rp 18,350,000
11107 Rp 4,000,000 13101 Rp 154,000,000
13101 Rp 2,840,000 13102 Rp 19,250,000
13102 Rp 236,625,000 21104 Rp 5,200,000
21100 Rp 67,375,000 22103 Rp 286,000
21103 Rp 203,100,000 51001 Rp 5,040,000
21104 Rp 28,600,000
21105 Rp 5,200,000
21107 Rp 97,783,300
22102 Rp 23,550,000
61100 Rp 50,000,000
61300 Rp 60,000,000
61400 Rp 19,250,000
62100 Rp 800,000
62200 Rp 20,000,000
62300 Rp 900,000
62700 Rp 900,000
82002 Rp 900,000
91002 Rp 4,736,000
Rp 4,500,000 Rp 831,059,300
Rp 831,059,300 CREDIT
MEMORIAL JOURNAL RECAPITULATION ACCOUNT NO. AMOUNT
DEBIT
ACCOUNT NO. AMOUNT
11104 Rp 20,000,000 11103 Rp 20,000,000

21100 Rp 9,600,000 11106 Rp 23,715,000
61400 Rp 14,915,000 11108 Rp 800,000
Rp 44,515,000 Rp 44,515,000
MENU
PT Terus JAYA
INVENTORY CARD
December 2014
ITEM : TV Samsung 21"
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
Des 1 Opening Balance 60 Rp 1,500,000 Rp 90,000,000

4 75/fj/xii/2014 Sales ; Toko Putra Jaya 20 Rp 1,500,000 Rp 30,000,000 40 Rp 1,500,000 Rp 60,000,000
5 12/AY/XII/2014 Purchase ;PT Universe Elektronik 65 Rp 1,600,000 Rp104,000,000 105 Rp 1,561,905 Rp 164,000,025
6 2/BM/XII/2014 Return;PT Universe Eelektronik (5) Rp 1,600,000 Rp (8,000,000) 100 Rp 1,561,905 Rp 156,190,500
10 75/FJ/XII/2014 Sales ;Toko Abadi Semarang 20 Rp 1,561,905 Rp 31,238,100 80 Rp 1,561,905 Rp 124,952,400
16 19/AY/XII/2014 Purchase;PT Universe elektronik 20 Rp 1,700,000 Rp 34,000,000 100 Rp 1,589,524 Rp 158,952,400
17 4/BKM/XII/2014 Penjualan Tunai 16 Rp 1,589,524 Rp 25,432,384 84 Rp 1,589,524 Rp 133,520,016
18 77/FJ/XII/2014 Sales;Toko Sejahtera Kendal 25 Rp 1,589,524 Rp 39,738,100 59 Rp 1,589,524 Rp 93,781,916
31 78/FJ/XII/2014 Sales ; Toko Abadi Semarang 30 Rp 1,589,524 Rp 47,685,720 29 Rp 1,589,524 Rp 46,096,196
### 1/BM/XII/2015 Return;Toko Abadi Semarang (10) Rp 1,589,524 Rp (15,895,240) 39 Rp 1,589,524 Rp 61,991,436
39
PT Terus JAYA
INVENTORY CARD
December 2014
ITEM
DATE : TV LG 32"
IN OUT BALANCE
DOC. NO. DESCRIPTION

UNIT PRICE AMOUNT UNIT PRICE AMOUNT UNIT PRICE AMOUNT
Des
1 Opening Balance 50 Rp 2,700,000 Rp 135,000,000
4 75/fj/xii/2014 Sales ; Toko putra jaya 10 Rp 2,700,000 Rp 27,000,000 40 Rp 2,700,000 Rp 108,000,000
5 12/AY/XII/2014 Purchase Universe elektronik 10 Rp 2,800,000 Rp 28,000,000 50 Rp 2,720,000 Rp 136,000,000
10 75/FJ/XII/2014 Sales ;Toko Abadi Semarang 20 Rp 2,720,000 Rp 54,400,000 30 Rp 2,720,000 Rp 81,600,000
16 19/AY/XII/2014 Purchase;PT Universe elektronik 30 Rp 2,900,000 Rp 87,000,000 60 Rp 2,810,000 Rp 168,600,000
17 4/BKM/XII/2014 Penjualan Tunai 5 Rp 2,810,000 Rp 14,050,000 55 Rp 2,810,000 Rp 154,550,000
18 77/FJ/XII/2014 Sales;Toko Sejahtera Kendal 30 Rp 2,810,000 Rp 84,300,000 25 Rp 2,810,000 Rp 70,250,000
31 78/FJ/XII/2014 Sales ; Toko Abadi Semarang 15 Rp 2,810,000 Rp 42,150,000 10 Rp 2,810,000 Rp 28,100,000
31 3/BM/XII/2014 Pemberian sumbangan;Yayasan Yatim 5 Rp 2,983,000 Rp 14,915,000 5 Rp 2,983,000 Rp 14,915,000
Piatu Peduli kasih Semarang
4
MENU
PT Terus JAYA
TRIAL BALANCE
December 31, 2014
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT
MENU
11100 Petty Cash 10,000,000
11101 Cash In Bank 221,978,872
11102 Marketable Equity Securities (MES) 26,250,000
11103 Account Receivable 392,491,000
11104 Allowances for Bad Debts 4,375,000
11105 Employee Receivable 4,000,000 19,624,550
11106 Merchandise Inventory 64,180,200
11107 Office Supplies 42,840,000 15,249,550
11108 Value Added Taxes - In 24,500,000
11109 Prepaid Income Taxes 4,500,000
11110 Prepaid Rent 45,000,000
11111 Prepaid Expense
12100 Investment 210,000,000
13100 Land 600,000,000
13101 Vehicles 596,625,000
13102 Accumulated Depreciation - Vehicles 86,250,000
13103 Equipment 350,000,000
13104 Accumulated Depreciation - Equipment 155,000,000
21100 Account Payable 145,700,000
21102 Telephone & water Payable
21103 Value Added Taxes - Out 51,411,800
21104 Income Tax Payable 5,200,000
21105 Insurance Payable 1,018,000
21106 Devidend Payable
21107 BCA Loan - Long Term maturity
22101 BCA Loan - Long Term 175,925,000
22102 Bond Payable
22103 Discount on Bond
31001 Cammond Stock 700,000,000
31002 Additional Paid In capital 400,000,000
31003 Retained Earning 300,000,000
31004 Devidend 80,000,000
31005 Income Summary
41000 Sales 5,398,165,000
41001 Sales discount 36,525,000
41002 Sales Returns 50,000,000
42100 Sales Service 736,100,000
51000 Cost of sales 4,582,869,800
51001 Purchase Discount 88,772,500
51002 Freigt Paid 10,000,000
61100 Wages & Salaries Expense (Sales) 310,000,000
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles 19,250,000
61400 Advertising Expense 28,650,000
61500 Rent Expense 95,000,000
62100 Wages & Salaries Expense (Administrative) 145,000,000
62200 Electricity Expense 5,300,000
62300 Water & Telephone Expense 45,900,000
62400 Utility Expense 67,420,000
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transportation Expense 68,900,000
62800 Defected Inventory
81001 Interest Revenue 18,800,000
81002 Devidend Revenue 30,000,000
81003 Gain on Sales Marketable Equity Securities 45,350,000
81004 Gain on Sales Plant Assets
81005 Late Fees Collected 5,837,672
82001 Bank Charges 25,000,000
82002 Interest Expense 118,886,000
91002 Company Income Tax 66,839,100
8,347,904,972 8,347,904,972 -
-
PT Terus JAYA
Memorial Journal (ADJUSTMENT)
DOC. ACCOUNT NAME AND

DATE REF DEBIT CREDIT
NO. DECSRIPTION
31 BM-04 Defected Inventory 62800 2,983,000
Merchandise Inventory 11106 2,983,000
Supplies Expense 62600 32,840,000
Office suplise 11107 32,840,000
31 BM-05 Bank Charges 82001 1,000,000
Company Income Tax 91002 2,000,000
Cash In Bank 11101 7,000,000
Interest Revenue 81001 10,000,000
31 BM-06 Bad Debts Expense 61200 15,249,550
Allowances for Bad Debts 11104 15,249,550
31 BM-07 Transportation Expense 62700 950,000
Petty Cash 11100 950,000
31 BM-08 Rent Expense 61500 9,000,000
Prepaid Rent 11110 9,000,000
31 BM-09 Depreciation Expense- Vehicles 61300 45,000,000
Accumulated Depreciation-Vehicles 13102 45,000,000
Depreciation Expense-Equipment 62500 68,750,000
Accumulated Depreciation-Equipment 13104 68,750,000
31 BM-10 Water& Telephone Expense 21102 800,000
Water& Telephone Payable 11101 800,000
31 BM-11 Prepaid Expense 11111 877,500
Electricity Expense 62200 877,500
31 BM-12 BCA loan-Long Term 21101 125,000,000
BCA Loan-Long Term Maturity 21107 125,000,000
31 BM-13 Company Income Tax 91002 6,123,981.00
Income Tax Payable 21104 1,623,981.00
Prepaid Income Taxes 11109 4,500,000.00
Jumlah
317,574,031 317,574,031
- -
62600 32,840,000.00 -
11107 - 32,840,000.00
62800 2,983,000.00 -
11106 - 2,983,000.00
11101 7,000,000.00 800,000.00
82001 1,000,000.00 -
81001 - 10,000,000.00
61200 15,249,550.00 -
11104 - 15,249,550.00
62700 950,000.00 -
11100 - 950,000.00
61500 9,000,000.00 -
11110 - 9,000,000.00
61300 45,000,000.00 -
62500 68,750,000.00 -
13102 - 45,000,000.00
13104 - 68,750,000.00
62300 - -
21102 800,000.00 -
11111 877,500.00 -
62200 - 877,500.00
22101 - -
21107 - 125,000,000.00
91002 8,123,981.00 -
21104 - 1,623,981.00
11109 - 4,500,000.00
192,574,031.00 317,574,031.00
###
MENU
Rp 6,123,981
PT Terus JAYA
STATEMENTS OF CHANGES IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2014
Additional Paid In
DESCRIPTION Cammond Stock Retained Earning Total
Capital
Balance at 31 December 2012 Rp 600,000,000.00 Rp 350,000,000.00 Rp 300,000,000.00
Issuance share Capital Rp 100,000,000.00 Rp 50,000,000.00 Rp 150,000,000.00
Net Income Rp 473,666,241.00 Rp 473,666,241.00
Devidends Rp (80,000,000.00) Rp (80,000,000.00)
Balance at 31 December 2013 Rp 693,666,241.00

MENU
PT Terus JAYA MEN
Trial Balance November,30, 2014 and Balance Sheet December, 31, 2013
No November 30, 2014 December 31, 2013

Account Title
Account DEBIT CREDIT DEBIT CREDIT
11100 Petty Cash 10,000,000 9,900,000
11101 Cash In Bank 410,807,600 356,186,000
11102 Marketable Equity Securities (MES) 105,000,000 46,600,000
11103 Account Receivable 158,877,200 287,500,000
11104 Allowances for Bad Debts 14,375,000 14,375,000
11105 Employee Receivable 6,000,000 4,000,000
11106 Merchandise Inventory 225,000,000 125,000,000
11107 Office Supplies 40,000,000 40,600,000
11108 Value Added Taxes - In 18,350,000 40,000,000
11109 Prepaid Income Taxes -
11110 Prepaid Rent 45,000,000 32,000,000
11111 Prepaid Expense
12100 Investment 210,000,000 210,000,000
13100 Land 600,000,000 350,000,000
13101 Vehicles 514,000,000 514,000,000
13102 Accumulated Depreciation - Vehicles 134,375,000 134,375,000
13103 Equipment 350,000,000 250,000,000
13104 Accumulated Depreciation - Equipment 155,000,000 155,000,000
21100 Account Payable 53,800,000 200,000,000
21102 Telephone & water Payable 925,000
21103 Value Added Taxes - Out 28,600,000 13,000,000
21104 Income Tax Payable 5,200,000 15,000,000
21105 Insurance Payable 97,783,300
21106 Devidend Payable 70,000,000
21107 BCA Loan - Long Term maturity 23,550,000 186,900,000
22101 BCA Loan - Long Term 175,925,000 175,925,000
22102 Bond Payable 50,000,000 50,000,000
22103 Discount on Bond 286,000 286,000
31001 Cammond Stock 700,000,000 600,000,000
31002 Additional Paid In capital 400,000,000 350,000,000
31003 Retained Earning 300,000,000 300,000,000
31004 Devidend 80,000,000
31005 Income Summary
41000 Sales 4,889,165,000
41001 Sales discount 33,365,000
41002 Sales Returns 50,000,000
42100 Sales Service 732,000,000
51000 Cost of sales 4,167,465,000
51001 Purchase Discount 83,732,500
51002 Freigt Paid 9,000,000
61100 Wages & Salaries Expense (Sales) 250,000,000
61200 Bad Debts- expense
61300 Depreciation Expense - Vehicles
61400 Advertising Expense 12,935,000
61500 Rent Expense 95,000,000
62100 Wages & Salaries Expense (Administrative) 125,000,000
62200 Electricity Expense 4,400,000
62300 Water & Telephone Expense 45,000,000
62400 Utility Expense 67,420,000
62500 Depreciation Expense - Equipment
62600 Supplies Expense
62700 Transportation Expense 68,000,000
62800 Defected Inventory
81001 Interest Revenue 18,800,000
81002 Devidend Revenue
No November 30, 2014 December 31, 2013
Account Title
Account DEBIT CREDIT DEBIT CREDIT
81003 Gain on Sales Marketable Equity Securities 35,000,000
81004 Gain on Sales Plant Assets
81005 Late Fees Collected 5,000,000
82001 Bank Charges 25,000,000
82002 Interest Expense 114,150,000
91002 Company Income Tax 62,250,000
7,902,305,800 7,902,305,800 2,265,786,000 2,265,786,000
- -
-
410,807,600 6,063,697,500
434,307,600
MENU
PT Terus JAYA
BALANCE SHEET
AS AT DECEMBER, 31, 2014 and 2013
ASSETS 2014 2013 LIABILITIES & EQUITIES 2014 2013

Current Assets Current Liabilities
### Petty Cash Rp 9,050,000 Rp 9,900,000 Account Payable Rp 145,700,000 200,000,000 21100
### Cash In Bank Rp 228,978,872 Rp 356,186,000 Telephone & water Payable Rp 800,000 925,000 21102
### Marketable Equity Securities (MES) Rp 26,250,000 Rp 46,600,000 Value Added Taxes - Out Rp 51,411,800 13,000,000 21103
### Account Receivable Rp 392,491,000 Rp 287,500,000 Income Tax Payable Rp 6,823,981 15,000,000 21104
### Allowances for Bad Debts Rp (19,624,550) Rp (14,375,000) Insurance Payable Rp 1,018,000 21105
### Employee Receivable Rp 4,000,000 Rp 4,000,000 Devidend Payable 70,000,000 21106
### Merchandise Inventory Rp 61,197,200 Rp 125,000,000 BCA Loan - Long Term maturity Rp 125,000,000 186,900,000 21107
### Office Supplies Rp 10,000,000 Rp 40,600,000 Discount on Bond Rp 286,000 22103
### Value Added Taxes - In Rp 24,500,000 Rp 40,000,000 Amount Rp 330,753,781 Rp 486,111,000

### Prepaid Income Taxes Rp - Non Current Liabilities 22101
### Prepaid Rent Rp 36,000,000 Rp 32,000,000 Bond Payable Rp 50,000,000 22102
### Prepaid Expense Rp 877,500 BCA Loan - Long Term Rp 50,925,000 Rp 175,925,000 22101
### Amount Rp 773,720,022 Rp 927,411,000 Amount Rp 50,925,000 Rp 225,925,000 ###

### Non Current Assets 31001
### Investment 210,000,000 Rp 210,000,000 Equities

### Land 600,000,000 Rp 350,000,000 Cammond Stock Rp 700,000,000 Rp 600,000,000 31001
### Vehicles 596,625,000 Rp 514,000,000 Additional Paid In capital Rp 400,000,000 Rp 350,000,000 31002
### Accumulated Depreciation - Vehicles (131,250,000) Rp (134,375,000) Retained Earning Rp 300,000,000 Rp 300,000,000 31003
### Equipment 350,000,000 Rp 250,000,000 Amount Rp 1,400,000,000 Rp 1,250,000,000

### Accumulated Depreciation - Equipment Rp (223,750,000) Rp (155,000,000)
Amount Rp 1,401,625,000 Rp 1,034,625,000
Total Assets Rp 2,175,345,022 Rp 1,962,036,000 Total Liabilities & Equites Rp 1,781,678,781 Rp 1,962,036,000
(393,666,241)
393,666,241 -
196,833,121
MENU
###
Cammond Stock
Cammond Stock
PT Terus JAYA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2014
OPERATING ACTIVITIES
Net Income Rp 473,666,241
Bad Debts- expense Rp 15,249,550
Depreciation Expense - Vehicles Rp 64,250,000
Depreciation Expense - Equipment Rp 68,750,000
Account Receivable (104,991,000)
Merchandise Inventory 63,802,800
Office Supplies 30,600,000
Value Added Taxes - In 15,500,000
Prepaid Rent (4,000,000)
Prepaid Expense (877,500)
Account Payable (54,300,000)
Telephone & water Payable (125,000)
Value Added Taxes - Out 38,411,800
Discount on Bond (286,000)
Income Tax Payable (8,176,019)
Insurance Payable 1,018,000
Net cash flow from operating activities 588,492,872
INVESTING ACTIVITIES
Purchases of land (250,000,000)
Change of vehicles (150,000,000)
Purchases of Equipment (100,000,000)
Net cash flow used to Investing activities (500,000,000)
FINANCING ACTIVITIES
Issuance Share Capital 150,000,000
Cash payment for BCA Loan (186,900,000)
Cash Paument for Bond payable (50,000,000)
Cash Payment for deviden (150,000,000)
Net cash flow from Investing activities (236,900,000)
Increase/Decrease Cash & Equivalent Cash (148,407,128)
Cash & Equivalent Cash 31 Desember 2013 412,686,000
Cash & Equivalent Cash 31 Desember 2014 264,278,872
264,278,872
(623,666,241)
PT Terus JAYA
CASH FLOW STATEMENTS
OPERATING ACTIVITIES
Cash Received from Customer 64,250,000
Other Income 68750000
Cash Received from Operating 133,000,000
Cash payment for suplier 30,600,000
Cash payment for employee (4,000,000)
Cash payment for other expense 38,411,800
Interest expense (8,176,019)
Cash payment for government (TaxesP
Cash payment for operating 56,835,781
Net cash flow from operating activities 189,835,781
INVESTING ACTIVITIES
Sales of vehicles
Purchases of land
Purchases of Equipment -
Net cash flow used to Investing activities -

FINANCING ACTIVITIES
Issuance Share Capital -
Cash payment for Poli Bank
Cash Payment for deviden
Net cash flow from Investing activities
Increase/Decrease Cash & Equivalent Cash
Cash & Equivalent Cash 31 Desember 2013 -
Cash & Equivalent Cash 31 Desember 2014 -
- -
3,125,000
(68,750,000)
PT Terus JAYA
NERACA DAN LAPORAN LABA RUGI
UNTUK KEPENTINGAN MENYUSUN LAPORAN ARUS KAS
Nama Akun 2014 2013 perubahan

Petty Cash 9,050,000 9,900,000 (850,000)
Cash In Bank 228,978,872 356,186,000 (127,207,128)
Marketable Equity Securities (MES) 26,250,000 46,600,000 (20,350,000)
Account Receivable 392,491,000 287,500,000 104,991,000
Allowances for Bad Debts (19,624,550) (14,375,000) (5,249,550)
Employee Receivable 4,000,000 4,000,000 -
Merchandise Inventory 61,197,200 125,000,000 (63,802,800)
Office Supplies 10,000,000 40,600,000 (30,600,000)
Value Added Taxes - In 24,500,000 40,000,000 (15,500,000)
Prepaid Income Taxes - - -
Prepaid Rent 36,000,000 32,000,000 4,000,000
Prepaid Expense 877,500 - 877,500
Investment 210,000,000 210,000,000 -
Land 600,000,000 350,000,000 250,000,000
Vehicles 596,625,000 514,000,000 82,625,000
Accumulated Depreciation - Vehicles (131,250,000) (134,375,000) 3,125,000
Equipment 350,000,000 250,000,000 100,000,000
Accumulated Depreciation - Equipme (223,750,000) (155,000,000) (68,750,000)
2,175,345,022 1,962,036,000 213,309,022
Account Payable 145,700,000 200,000,000 (54,300,000)
Telephone & water Payable 800,000 925,000 (125,000)
Value Added Taxes - Out 51,411,800 13,000,000 38,411,800
Income Tax Payable 6,823,981 15,000,000 (8,176,019)
Insurance Payable 1,018,000 - 1,018,000
Devidend Payable - 70,000,000 (70,000,000)
BCA Loan - Long Term maturity 125,000,000 186,900,000 (61,900,000)
Discount on Bond - 286,000 (286,000)
Non Current Liabilities - 50,000,000 (50,000,000)
BCA Loan - Long Term 50,925,000 175,925,000 (125,000,000)
0 - - -
Equities - - -
Cammond Stock 700,000,000 600,000,000 100,000,000
1,081,678,781 1,312,036,000 (230,357,219)
### 650,000,000 443,666,241

PT Terus JAYA
BALANCE SHEET
Nama Akun 2014 2013 perubahan

Cash & Equivalnet Cash 264,278,872 412,686,000 (148,407,128)
Account Receivable 384,867,019 271,575,000 113,292,019
Allowances for Bad Debts (19,624,550) (14,375,000) (5,249,550)
Employee Receivable 4,000,000 4,000,000 -
Merchandise Inventory 61,197,200 125,000,000 (63,802,800)
Other Current Aset 46,877,500 72,600,000 (25,722,500)
Prepaid Income Tax - - -
Investment 210,000,000 210,000,000 -
Land 600,000,000 350,000,000 250,000,000
Vehicles 596,625,000 514,000,000 82,625,000
Accumulated Depreciation - Vehicles (131,250,000) (134,375,000) 3,125,000
Equipment 350,000,000 250,000,000 100,000,000
Accumulated Depreciation - Equipme (223,750,000) (155,000,000) (68,750,000)
0 2,143,221,041 1,906,111,000 237,110,041
Account Payable a #REF! #VALUE!
Other current Liabilities 51,411,800 13,000,000 38,411,800
Insurance Payable 1,018,000 - 1,018,000
BCA Loan - Long Term maturity 125,000,000 186,900,000 (61,900,000)
Discount on Bond - 286,000 (286,000)
BCA Loan - Long Term 50,925,000 175,925,000 (125,000,000)
Non Current Liabilities - 50,000,000 (50,000,000)
0 - - -
Equities - - -
Cammond Stock 700,000,000 600,000,000 100,000,000
928,354,800 #REF! #VALUE!
1,214,866,241 #REF! #VALUE!
INCOME STATEMENT
Net Sales 736,100,000

Other Income -
cost of sales 4,582,869,800
Wages & Salaries 315,300,000
Other Expense 387,475,500
Interest Expense 144,886,000
Company Income Taxes (74,963,081)
Bad Debts 15,249,550
Depreciation Expense Equipment 32,840,000
Depreciation Expense Vehicles 64,250,000
Defected Inventory -
Net Income 6,204,007,769
PT Terus JAYA
Informasi Tambahan: 5,715,091,978
Neraca dan laporana Laba Rugi ini bukan format standar sesuai dengan SAK
Format ini hanya untuk kepentingan menyusun Laporan Arus Kas
Aktivitas Operasi menggunakan metode langsung
Selama tahun 2014 terjadi emisi saham sebanyak 10.000 @Rp15.000,00
Net Sales -
Cost of sales 4,582,869,800
Sales Service 736,100,000
Wages & Salaries Expense (Sales) 310,000,000 387,475,500
Bad Debts- expense 15,249,550
Depreciation Expense - Vehicles 64,250,000
Advertising Expense 28,650,000
Rent Expense 104,000,000
Wages & Salaries Expense (Administ 5,300,000
Electricity Expense 46,700,000
Water & Telephone Expense 66,542,500
Utility Expense 68,750,000
Depreciation Expense - Equipment 32,840,000
Supplies Expense 69,850,000
Transportation Expense 2,983,000
Defected Inventory -
Interest Revenue -
Devidend Revenue -
Gain on Sales Marketable Equity Sec -
Late Fees Collected -
Bank Charges 26,000,000
Interest Expense 118,886,000
PT Terus JAYA
Company Income Tax (74,963,081)
Income After Taxes 6,204,007,769
PT Terus JAYA
MENU
INCOME STATEMENT
### Sales 5,398,165,000

### Sales discount 36,525,000
### Sales Returns 50,000,000
Net Sales Rp 5,311,640,000
### Cost of sales 4,582,869,800
### Purchase Discount (88,772,500)
### Freigt Paid 10,000,000
Rp (4,504,097,300)
Gross Profit Rp 807,542,700
### Sales Service 736,100,000
Operating Expense:
Marketing Expense:
### Wages & Salaries Expense (Sales) 310,000,000
### Bad Debts- expense
### Depreciation Expense - Vehicles 64,250,000
### Advertising Expense 28,650,000
### Rent Expense 104,000,000
Amount Rp 506,900,000
Administrative expense 145,000,000
### Wages & Salaries Expense (Administrative) 5,300,000
### Electricity Expense 46,700,000
### Water & Telephone Expense 66,542,500
### Utility Expense 68,750,000
### Depreciation Expense - Equipment 32,840,000
### Supplies Expense 69,850,000
### Transportation Expense 2,983,000
### Defected Inventory
Amount Rp 437,965,500
Total Operating Expene Rp 944,865,500
Operating Income Rp 598,777,200
Other Income/(Net Income
### Interest Revenue 28,800,000
### Devidend Revenue 30,000,000
### Gain on Sales Marketable Equity Securities 45,350,000
### Late Fees Collected 5,837,672
### Bank Charges 26,000,000
### Interest Expense 118,886,000
###
Net Income/(Expense) Rp (34,898,328)
Income Before Taxes Rp 563,878,872
### Company Income Tax Rp (74,963,081)
Income After Taxes Rp 488,915,791
Perhitungan Pajak Penghasilan
Laba Sebelum Pajak 563,878,872

Koreksi Fiskal:
### Interest Revenue Rp 18,800,000
### Company Income Tax Rp 74,963,081
### Bad Debts- expense Rp (56,163,081)
37,600,000
Laba Kena Pajak 601,478,872
601,478,000
#DIV/0!
#DIV/0!
PT Terus JAYA worksheet december 2014
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Shee
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
11100 Petty Cash 10,000,000 950,000 9,050,000 9,050,000
11101 Cash In Bank 221,978,872 7,000,000 228,978,872 228,978,872
11102 Marketable Equity Securities (MES) 26,250,000 26,250,000 26,250,000
11103 Account Receivable 392,491,000 392,491,000 392,491,000
11104 Allowances for Bad Debts 4,375,000 15,249,550 19,624,550
11105 Employee Receivable 4,000,000 4,000,000 4,000,000
11106 Merchandise Inventory 64,180,200 2,983,000 61,197,200 61,197,200
11107 Office Supplies 42,840,000 32,840,000 10,000,000 10,000,000
11108 Value Added Taxes - In 24,500,000 24,500,000 24,500,000
11109 Prepaid Income Taxes 4,500,000 4,500,000.00

11110 Prepaid Rent 45,000,000 9,000,000 36,000,000 36,000,000
11111 Prepaid Expense 877,500 877,500 877,500
12100 Investment 210,000,000 210,000,000 210,000,000
13100 Land 600,000,000 600,000,000 600,000,000
13101 Vehicles 596,625,000 596,625,000 596,625,000
13102 Accumulated Depreciation - Vehicles 86,250,000 45,000,000 131,250,000

13103 Equipment 350,000,000 350,000,000 350,000,000
13104 Accumulated Depreciation - Equipment 155,000,000 68,750,000 223,750,000
21100 Account Payable 145,700,000 145,700,000
21102 Telephone & water Payable 800,000 800,000
21103 Value Added Taxes - Out 51,411,800 51,411,800
21104 Income Tax Payable 5,200,000 1,623,981.00 6,823,981
21105 Insurance Payable 1,018,000 1,018,000
21106 Devidend Payable
21107 BCA Loan - Long Term maturity 125,000,000 125,000,000
22101 BCA Loan - Long Term 175,925,000 125,000,000 50,925,000
22102 Bond Payable
22103 Discount on Bond
31001 Cammond Stock 700,000,000 700,000,000
31002 Additional Paid In capital 400,000,000 400,000,000
31003 Retained Earning 300,000,000 300,000,000
Jumlah dipindahkan 2,592,365,072 2,024,879,800 132,877,500 306,696,531 2,549,969,572 2,156,303,331 - - 2,549,969,572
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Shee
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
Jumlah Pindahan 2,592,365,072 2,024,879,800 132,877,500 300,572,550 2,549,969,572 2,156,303,331 2,549,969,572
31004 Devidend 80,000,000 80,000,000 80,000,000
41000 Sales 5,398,165,000 5,398,165,000 5,398,165,000
41001 Sales discount 36,525,000 36,525,000 36,525,000

41002 Sales Returns 50,000,000 50,000,000 50,000,000
42100 Sales Service 736,100,000 736,100,000 736,100,000
51000 Cost of sales 4,582,869,800 4,582,869,800 4,582,869,800

51001 Purchase Discount 88,772,500 88,772,500 88,772,500
51002 Freigt Paid 10,000,000 10,000,000 10,000,000

61100 Wages & Salaries Expense (Sales) 310,000,000 310,000,000 310,000,000
61200 Bad Debts- expense 15,249,550 15,249,550 15,249,550
61300 Depreciation Expense - Vehicles 19,250,000 45,000,000 64,250,000 64,250,000

61400 Advertising Expense 28,650,000 28,650,000 28,650,000
61500 Rent Expense 95,000,000 9,000,000 104,000,000 104,000,000
62100 Wages & Salaries Expense (Administrativ 145,000,000 145,000,000 145,000,000
62200 Electricity Expense 5,300,000 5,300,000 5,300,000
62300 Water & Telephone Expense 45,900,000 800,000 46,700,000 46,700,000
62400 Utility Expense 67,420,000 877,500 66,542,500 66,542,500
62500 Depreciation Expense - Equipment 68,750,000 68,750,000 68,750,000
62600 Supplies Expense 32,840,000 32,840,000 32,840,000
62700 Transportation Expense 68,900,000 950,000 69,850,000 69,850,000

62800 Defected Inventory 2,983,000 2,983,000 2,983,000
81001 Interest Revenue 18,800,000 10,000,000 28,800,000 28,800,000
81002 Devidend Revenue 30,000,000 30,000,000 30,000,000
81003 Gain on Sales Marketable Equity Securitie 45,350,000 45,350,000 45,350,000
81005 Late Fees Collected 5,837,672 5,837,672 5,837,672
82001 Bank Charges 25,000,000 1,000,000 26,000,000 26,000,000
82002 Interest Expense 118,886,000 118,886,000 118,886,000
91002 Company Income Tax 66,839,100 8,123,981.00 74,963,081 74,963,081
8,347,904,972 8,347,904,972 8,489,328,503 8,489,328,503 5,895,358,931 6,333,025,172 2,629,969,572
31005 Income Summary - - 437,666,241
- - 6,333,025,172 6,333,025,172 2,634,469,572
Balance Sheet
CREDIT
19,624,550
131,250,000
223,750,000
145,700,000
800,000
51,411,800
6,823,981
1,018,000
125,000,000
50,925,000
700,000,000
400,000,000
300,000,000
2,156,303,331
Balance Sheet
CREDIT
2,156,303,331
2,156,303,331
473,666,241
2,629,969,572
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Petty Cash GENERAL LEDGER
11100
Balance
Dec 31 Opening Balance a 10,000,000
31 Adjusment JM 950,000 9,050,000
11100 31 Closing JM 9,050,000
Account Number:
Account: Cash In Bank GENERAL LEDGER 11101
Balance
31 Adjusment JM 7,000,000 228,978,872
11101 31 Closing JM 228,978,872
Account Number:
Account: Marketable Equity Securities (MES) GENERAL LEDGER 11102
Balance
31 Adjusment JM 26,250,000
11102 31 Closing JM 26,250,000
Account Number:
Account: Account Receivable GENERAL LEDGER
11103
Balance
11103 31 Closing JM 392,491,000
Account Number:
Account: Allowances for Bad Debts GENERAL LEDGER 11104
Balance
31 Adjusment JM 15,249,550 19,624,550
11104 31 Closing JM 19,624,550
Account Number:
Account: Employee Receivable GENERAL LEDGER 11105
Balance
11105 31 Closing JM 4,000,000
Account Number:
Account: Merchandise Inventory GENERAL LEDGER 11106
Balance
31 Adjusment JM 2,983,000 61,197,200
11106 31 Closing JM 61,197,200
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Office Supplies GENERAL LEDGER 11107
Balance
31 Adjusment JM 32,840,000 10,000,000
11107 31 Closing JM 10,000,000
Account Number:
Account: Value Added Taxes - In GENERAL LEDGER 11108
Balance
11108 31 Closing JM 24,500,000
Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER 11109
Balance
11109 31 Closing JM 4,500,000
Account Number:
Account: Prepaid Rent GENERAL LEDGER
11110
Balance
31 Adjusment JM 9,000,000 36,000,000
11110 31 Closing JM 36,000,000
Account Number:
Account: Prepaid Expense GENERAL LEDGER 11111
Balance
Dec 31 Opening Balance a
31 Adjusment JM 877,500 877,500
11111 31 Closing JM 877,500
Account Number:
Account: GENERAL LEDGER
Balance
31 Adjusment JM
0 31 Closing JM
Account Number:
Account: Investment GENERAL LEDGER
12100
Balance
31 Adjusment JM 210,000,000 -
12100 31 Closing JM 210,000,000 -
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Land GENERAL LEDGER 13100
Balance
13100 31 Closing JM 600,000,000
Account Number:
Account: Vehicles GENERAL LEDGER 13101
Balance
13101 31 Closing JM 596,625,000
Account Number:
Account: Accumulated Depreciation - Vehicles GENERAL LEDGER 13102
Balance
31 Adjusment JM 45,000,000 131,250,000
13102 31 Closing JM 131,250,000
Account Number:
Account: Equipment GENERAL LEDGER 13103
Balance
13103 31 Closing JM 350,000,000
Account Number:
Account: Accumulated Depreciation - Equipment GENERAL LEDGER 13104
Balance
31 Adjusment JM 68,750,000 223,750,000
13104 31 Closing JM 223,750,000
Account Number:
Account: Account Payable GENERAL LEDGER 21100
Balance
21100 31 Closing JM 145,700,000
Account Number:
Account: GENERAL LEDGER
Balance
PT Terus JAYA
GENERAL LEDGER
31 Adjusment JM - - - -
0 31 Closing JM - - - -
Account Number:
Account: Telephone & water Payable GENERAL LEDGER 21102
Balance
31 Adjusment JM 800,000 800,000
21102 31 Closing JM 800,000
Account Number:
Account: Value Added Taxes - Out GENERAL LEDGER 21103
Balance
21103 31 Closing JM 51,411,800
Account Number:
Account: Income Tax Payable GENERAL LEDGER 21104
Balance
31 Adjusment JM 1,623,981 6,823,981
21104 31 Closing JM 6,823,981
Account Number:
Account: Insurance Payable GENERAL LEDGER 21105
Balance
21105 31 Closing JM -
Account Number:
Account: Devidend Payable GENERAL LEDGER 21106
Balance
31 Adjusment JM - - -
21106 31 Closing JM - - - -
Account Number:
Account: BCA Loan - Long Term maturity GENERAL LEDGER 21107
Balance
31 Adjusment JM 125,000,000 125,000,000
21107 31 Closing JM -
Account Number:
Account: BCA Loan - Long Term GENERAL LEDGER 22101
Balance
PT Terus JAYA
GENERAL LEDGER
31 Adjusment JM 125,000,000 50,925,000
22101 31 Closing JM 50,925,000
Account Number:
Account: Bond Payable GENERAL LEDGER 22102
Balance
22102 31 Closing JM - - - -
Account Number:
Account: Discount on Bond GENERAL LEDGER 22103
Balance
22103 31 Closing JM - - - -
Account Number:
Account: Cammond Stock GENERAL LEDGER 31001
Balance
31001 31 Closing JM 700,000,000
Account Number:
Account: Additional Paid In capital GENERAL LEDGER 31002
Balance
31002 31 Closing JM 400,000,000
Account Number:
Account: Retained Earning GENERAL LEDGER 31003
Balance
31 Adjusment JM 473,666,241.00 773,666,241
31003 31 Closing JM 80,000,000 693,666,241
Account Number:
Account: Devidend GENERAL LEDGER 31004
Balance
31 Closing JM -
Account Number:
Account: Income Summary GENERAL LEDGER 31005
Balance
Date Description Ref. Debit Credit
PT Terus JAYA
GENERAL LEDGER
31 Adjusment JM 473,666,241 - 473,666,241.00 -
31 Closing JM 473,666,241 -
Account Number:
Account: Sales GENERAL LEDGER 41000
Balance
Dec 31 Opening Balance a 5,398,165,000
31 Adjusment JM 5,398,165,000
31 Closing JM 5,398,165,000
Account Number:
Account: Sales discount GENERAL LEDGER 41001
Balance
Dec 1 Opening Balance 36,525,000
31 Closing JM 36,525,000
Account Number:
Account: Sales Returns GENERAL LEDGER 41002
Balance
31 Closing JM 50,000,000
Account Number:
Account: Sales Service GENERAL LEDGER 42100
Balance
31 Closing JM 736,100,000
Account Number:
Account: Cost of sales GENERAL LEDGER 51000
Balance
Dec 31 Opening Balance a 4,582,869,800
31 Adjusment JM 4,582,869,800
31 Closing JM 4,582,869,800
Account Number:
Account: Wages & Salaries Expense (Sales) GENERAL LEDGER 61100
Balance
31 Closing JM 310,000,000
Account Number:
Account: Bad Debts- expense GENERAL LEDGER
PT Terus JAYA
GENERAL LEDGER
Account: Bad Debts- expense GENERAL LEDGER 61200
Balance
31 Adjusment JM
31 Closing JM
Account Number:
Account: Depreciation Expense - Vehicles GENERAL LEDGER 61300
Balance
31 Adjusment JM 45,000,000 64,250,000
31 Closing JM 64,250,000
Account Number:
Account: Advertising Expense GENERAL LEDGER 61400
Balance
31 Closing JM 28,650,000
Account Number:
Account: Rent Expense GENERAL LEDGER 61500
Balance
31 Adjusment JM 9,000,000 104,000,000
31 Closing JM 104,000,000
Account Number:
Account: Wages & Salaries Expense (Administrative) GENERAL LEDGER 62100
Balance
31 Closing JM 145,000,000
Account Number:
Account: Electricity Expense GENERAL LEDGER 62200
Balance
31 Adjusment JM 877,500 4,422,500
31 Closing JM 4,422,500
Account Number:
Account: Water & Telephone Expense GENERAL LEDGER 62300
Balance
31 Adjusment JM 800,000 46,700,000
31 Closing JM 46,700,000
PT Terus JAYA
GENERAL LEDGER
Account Number:
Account: Utility Expense GENERAL LEDGER 62400
Balance
31 Adjusment JM - 67,420,000
31 Closing JM 67,420,000
Account Number:
Account: Depreciation Expense - Equipment GENERAL LEDGER 62500
Balance
31 Adjusment JM 68,750,000 68,750,000
31 Closing JM 68,750,000
Account Number:
Account: Supplies Expense GENERAL LEDGER 62600
Balance
31 Adjusment JM 32,840,000 32,840,000
31 Closing JM 32,840,000
Account Number:
Account: Transportation Expense GENERAL LEDGER 62700
Balance
31 Adjusment JM 950,000 69,850,000
31 Closing JM 69,850,000
Account Number:
Account: Defected Inventory GENERAL LEDGER 62800
Balance
31 Adjusment JM 2,983,000 2,983,000
31 Closing JM 2,983,000
Account Number:
Account: Interest Revenue GENERAL LEDGER 81001
Balance
31 Adjusment JM 10,000,000 28,800,000
31 Closing JM 28,800,000
Account Number:
Account: Devidend Revenue GENERAL LEDGER 81002
Balance
PT Terus JAYA
GENERAL LEDGER
31 Closing JM 30,000,000
Account Number:
Account: Gain on Sales Marketable Equity Securities GENERAL LEDGER 81003
Balance
31 Closing JM 45,350,000
Account Number:
Account: Gain on Sales Plant Assets GENERAL LEDGER 81004
Balance
31 Closing JM - - - -
Account Number:
Account: Late Fees Collected GENERAL LEDGER 81005
Balance
31 Closing JM 5,837,672
Account Number:
Account: Bank Charges GENERAL LEDGER 82001
Balance
31 Adjusment JM 1,000,000 26,000,000
31 Closing JM 26,000,000
Account Number:
Account: Company Income Tax GENERAL LEDGER 91002
Balance
31 Adjusment JM 8,123,981 74,963,081
31 Closing JM 74,963,081
MENU
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
Account Number:
PT RONGAN PHONE
Memorial Journal (CLOSING ENTRY)
DOC.
NO.
31-Dec-13 BM-13 Sales 41000 5,398,165,000
Purchase Discount 51001 88,772,500.00
Sales Service 42100 736,100,000.00
Interest Revenue 81001 28,800,000.00
Devidend Revenue 81002 30,000,000.00
Gain on Sales Marketable Equity Securities 81003 45,350,000.00
Late Fees Collected 81005 5,837,672.00
Income Summary 31005 6,333,025,172.00
31-Dec-13 BM-14 Income Summary 31005 5,859,358,931.00

Sales discount 41001 36,525,000.00
Sales Returns 41002 50,000,000.00
Cost of sales 51000 4,582,869,800.00
Freigt Paid 51002 10,000,000.00
Wages & Salaries Expense (Sales) 61100 310,000,000.00
Bad Debts- expense 61200 15,249,550.00
Depreciation Expense - Vehicles 61300 64,250,000.00
Advertising Expense 61400 28,650,000.00
Rent Expense 61500 104,000,000.00
Wages & Salaries Expense (Administrat 62100 145,000,000.00
Electricity Expense 62200 4,422,500.00
Water & Telephone Expense 62300 46,700,000.00
Utility Expense 62400 67,420,000.00
Depreciation Expense - Equipment 62500 68,750,000.00
Supplies Expense 62600 32,840,000.00
Transportation Expense 62700 69,850,000.00
Defected Inventory 62800 2,983,000.00
Bank Charges 82001 26,000,000.00
Interest Expense 82002 118,886,000.00
Company Income Tax 91002 74,963,081.00
31-Dec-13 BM-15 Income Summary 31005 473,666,241.00

Retained Earning 31003 473,666,241.00
31-Dec-13 BM-16 Retained Earning 31003 80,000,000.00

Devidend 31004 80,000,000.00
Total 12,746,050,344.00 12,746,050,344.00

REKAPITULASI :
41000 5,398,165,000
42100 736,100,000.00
51001 88,772,500.00
81001 28,800,000.00
81002 30,000,000.00
81003 45,350,000.00
81005 5,837,672.00
41001 36,525,000.00
41002 50,000,000.00
51000 4,582,869,800.00
61100 310,000,000.00
61200 15,249,550.00
61300 64,250,000.00
61400 28,650,000.00
61500 104,000,000.00
62100 145,000,000.00
62200 4,422,500.00
62300 46,700,000.00
62400 67,420,000.00
62500 68,750,000.00
62600 32,840,000.00
62700 69,850,000.00
62800 2,983,000.00
82001 26,000,000.00
82002 118,886,000.00
91002 74,963,081.00
31005 6,333,025,172.00 5,849,358,931.00
31003 80,000,000.00 473,666,241.00
31004 80,000,000.00
12,746,050,344.00 12,252,384,103.00
MENU

PT Terus Jaya

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

PT Terus Jaya

Diunggah oleh

Hak Cipta:

Format Tersedia

JURNAL BUKU BESAR LAPORAN KEUANGAN

1.1 SALES ADJUSMENT

1.2 CASH IN INCOME STATEMENT

CALK 1.3 BUY

KARTU PIUTANG CASH FLOW STATEMENT

1.4 CASH OUT

KARTU PERSEDIAANPOSTING ADJUSMENT & CLOSING

2 Marketable Equity Securities

11 BCA Loan Short Term

BUKTI KAS KELUAR

Dibayarkan kepada : PT Argantha Raya

Jumlah Dibayar : #Lima puluh tiga juta rupiah#

Bagian Keuangan Bagian Kasir

Bukti Memorial : 1/BM/XII/2014

Tanggal : 01 Desember 2014

: Berdasarakan keputusan Pengadilan, CV Bunyamin Purwokerto dinyatakan

Direktur Utama, Bagian Keuangan HAL JM

BKK No. : 2/BKK/XII/2014

BUKTI KAS KELUAR

Dibayarkan kepada : PT Universe Elektronik ###

Bagian Keuangan Bagian Kasir

BKM No. : 1/BKM/XII/2014

BUKTI KAS MASUK

Diterima Dari : Toko Abadi, Semarang

# Lima puluh empat juta seratus sepuluh ribu rupiah#

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit

Bagian Keuangan Bagian Kasir

No. Faktur : 75/FJ/XII/2014

Kepada : Toko Putra Jaya Blora

Kepada : PT Terus Jaya Termin : 3/10, n/30

Bukti Memorial : 2/BM/XII/2014

Tanggal : 06 Desember 2014

: Berdasarkan nota retur no. 014/RET/JE/XII/2014, mohon dikirim

Direktur Utama, Bagian Keuangan HAL JM

BKK No. : 3/BKK/XII/2014

BUKTI KAS KELUAR

Dibayarkan kepada : Kantor Kas Negara

Bagian Keuangan Bagian Kasir

No. Faktur : 76/FJ/XII/2014

Kepada : Toko Abadi Semarang

BKK No. : 4/BKK/XII/2014

BUKTI KAS KELUAR

Dibayarkan kepada : Toko Zeus Semarang

Keterangan : Pembelian Perlengkapan Kantor dengan rincian sebagai berikut:

Bagian Keuangan Bagian Kasir

BKM No. : 2/BKM/XII/2014

BUKTI KAS MASUK

Diterima Dari : Toko Sejahtera Kendal

# Delapan puluh empat juta enam ratus empat ribu delapan

Keterangan : Penerimaan piutang Dagang atas penjualan kredit tertanggal 20

Bagian Keuangan Bagian Kasir

BUKTI KAS KELUAR

Dibayarkan kepada : PT Universe Elektronik

#Seratus empat puluh lima juta lima ratus delapan

Keterangan : Pembayaran Utang atas transaksi tanggal 5 Desember 2014

Bagian Keuangan Bagian Kasir

BKM No. : 3/BKM/XII/2014

BUKTI KAS MASUK

Diterima Dari : Faizi

Jumlah Diterima : # Tiga juta lima ratus ribu rupiah#

Bagian Keuangan Bagian Kasir

Kepada : PT Terus Jaya Termin : 3/10, n/30

BKM No. : 4/BKM/XII/2014