PD SUBUR

JURNAL PENERIMAAN
Bulan : Desember 200

NO. BUKTI KETERANGAN POS REF

TANGGAL

Des 3 BKM12-1 Guskom Komputer

12 BKM12-2 Electron Komputer
13 KN01 Penjualan Tunai

14 BKM12-3 Electron Komputer

20 BKM12-4 Penerimaan piutang yang telah dihapuskan
25 BKM12-5 SEJAHTERA KOMPUTER

REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun Jumlah
1-1100 506.500.000 1-1400 6.000.000
1-1300 273.900.000
2-1600 20.600.000
4-1100 206.000.000
Jumlah 505.500.000 505.500.000
 PD SUBUR
JURNAL PENERIMAAN KAS
Bulan : Desember 2009

DEBIT KREDIT

SALES SERBA -SERBI

PPN
CASH IN BANK DISCOUN ACCOUNT RECEIVABLE
Outcome NAMA AKUN NO AKUN
T
34.100.000 34.100.000
188.100.000 188.100.000
226.600.000 Sales 4-1100
PPN Outcome 2-1600
28.600.000 28.600.000
6.000.000 Allowance for Doubtful Debt 1-1400
23.100.000 23.100.000

506.500.000 273.900.000
( 1-1100 ) ( 1-1300 )
ERBI
JUMLAH

206.000.000
20.600.000

6.000.000

232.600.000
(V)
 PD SUBUR
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2009

DEBET

TANGGAL NO. BUKTI KETERANGAN NO. CEK POS REFF ACCOUNT PAYABLE

Des 1 BKK 12-1 Pembayaran Gaji Bln Nopember CP12-001

6 BKK12-2 PT SAMUDRA CP12-002 28.600.000
9 BKK12-3 PT SUMBER MAKMUR CP12003 23.100.000

15 BKK12-4 SETORAN PAJAK CP12004

18 BKK12-5 PD SUBUR CP12005 258.500.000

23 BKK12-6 CV ABADI JAYA CP12006 17.600.000

30 BKK12-7 Pembayaran cicilan Cp12007

327.800.000
( 2-1200 )

REKAPITULASI

DEBIT KREDIT

No Akun Jumlah No Akun Jumlah

2-1200 327.800.000 1-1100 350.300.000
2-1300 3.000.000
2-1500 1.500.000
Feb-00 15.000.000
9-1100 3.000.000
Jumlah 350.300.000 350.300.000
UR
LUARAN KAS
BER 2009

DEBET KREDIT
SERBA-SERBI PURCHASE PPN
NAMA AKUN NO. AKUN JUMLAH DISCOUNT Income

Expens Payable 2-1300 3.000.000

PPN Payable 2-1500 1.500.000

Bank Permata Loan Feb-00 15.000.000

Interest Expense 9-1100 3.000.000

22.500.000
(V)
 PD SUBUR
JURNAL PEMBELIAN
Bulan : Desember 2009
(Dalam ribuan rupiah)

DEBIT
NO.
TANGGAL KETERANGAN POS REF FREIGHT
FAKTUR PPN Income
PAID
Des
10 F05 PT SAMUDRA 27.600.000

22 A17 PD SUMBER MAKMUR 37.080.000

29 G11 CV ABADI JAYA 28.800.000
93.480.000
-2.17

REKAPITULASI
DEBIT KREDIT
No Akun Jumlah No Akun Jumlah
1-1500 935.200.000 2-1200 1.028.720.000
2-1700 93.520.000
Jumlah .028.720.000 1.028.720.000
DEBIT KREDIT
MERCHANDISE ACCOUNTS
INVENTORY PAYABLE

276.000.000 303.600.000

370.800.000 407.880.000
288.000.000 316.800.000
934.800.000 1.028.280.000
( 1-1500 ) ( 2-1200 )
 PD SUBUR
JURNAL PENJUALAN
BULAN DESEMBER 2006

DEBIT
NO.
TANGGAL KETERANGAN POS REF
FAKTUR ACCOUNTS RECEIVABLE

6 F12-1 Electron Komputer 245.300.000

18 F12-2 GUSCOM KOMPUTER 188.100.000
27 F12-3 SEJAHTERA KOMPUTER 470.250.000
903.650.000
( 1-1300 )

REKAPITULASI
DEBIT
No Akun
1-1300

Jumlah
LAN
006

KREDIT

FREIGHT
SALES COLLECTE PPN Outcome
D

223.000.000 22.300.000
171.000.000 17.100.000
427.500.000 42.750.000
821.500,000 82.150.000
( 4-1100 ) ( 2-1600 )

REKAPITULASI
DEBIT KREDIT
Jumlah No Akun Jumlah
903.650.000 2-1600 82.150.000
4-1100 821.500.000
903.650.000 903.650.000
 PD SUBUR
JURNAL UMUM
BULAN DESEMBER 2009

Hal 1
TANGGAL NO. BUKTI KETERANGAN POS REF DEBIT KREDIT

Des 6 F12-1 Cost of goods Sold 5-1100 190.500.000

Merchandise Inventory 1-1500 190.500.000

7 NK12-1 Sales Retur 4-1300 52.000.000

PPN Outcome 2-1600 5.200.000

Accounts Receivable 1-1300 57.200.000

Cost of goods Sold 5-1100 44.500.000

Merchandise Inventory 1-1500 44.500.000

11 Accounts Payable 2-1200 45.100.000

Merchandise Inventory 1-1500 41.000.000

PPN Income 2-1700 4.100.000

18 Cost of goods Sold 5-1100 146.000.000

Merchandise Inventory 1-1500 146.000.000

483.300.000 483.300.000
 REKAPITULASI
DEBIT KREDIT
No. Akun Jumlah No. Akun
I

Jumlah
 PD SUBUR
JURNAL KAS KECIL
BULAN DESEMBER 2009

DEBET
TANGGAL NO. BUKTI KETERANGAN
NAMA AKUN NO.AKUN
 Des 2 V12-1 Pembuatan Brosur Advertising Expenses 6-1000 
4 V12-2 Expenses Payable 2-1300
9 V12-3 Pembelian perlengkapan Store Supplies 1-1600
17 V12-4 Prive Hendrawan , Drawing 3-1200
26 V12-5 Perbaikan toko Other Operating Expenses Jun-00
DEBET KREDIT
JUMLAH PETTY CASH
750 750
900 900
1.000.000 1.000.000
1.000.000 1.000.000
800 800
4.450.000 4.450.000
(V) ( 1-1200 )
 PD SUBUR
BUKU BESAR PEMBANTU PIUTANG
BULAN DESEMBER 2009

NAMA : GUSKOM COMP

TANGGAL KETERANGAN REF DEBIT

DES 1 SALDO
3 CASH IN
18 SALES JOURNAL Rp 188,100,000

NAMA : ELEKTRON COMP

TANGGAL KETERANGAN REF DEBIT

DES 1 SALDO
6 SALES JOURNAL Rp245.300.000
7 GJ
12 CASH IN
14 CASH IN

NAMA : SEJAHTERA COMP

TANGGAL KETERANGAN REF DEBIT

DES 1 SALDO
25 CASH IN
27 SALES JOURNAL Rp 470,250,000

PD SUBUR
BUKU BESAR PEMBANTU UTANG
BULAN DESEMBER2009

NAMA : PT SUMBER MAKMUR

TANGGAL KETERANGAN REF DEBIT

DES 1 SALDO
9 CASH OUT Rp 23,100,000
22 PURCHASE JOURNAL

NAMA : CV ABADI JAYA

TANGGAL KETERANGAN REF DEBIT
DES 1 SALDO
23 CASH OUT Rp 17,600,000
29 PURCHASE JOURNAL

NAMA : PT SAMUDRA
TANGGAL KETERANGAN REF DEBIT

DES 1 SALDO
6 CASH OUT Rp 28,600,000
10 PURCHASE JOURNAL
11 GJ Rp 45,100,000
18 CAQSH OUT Rp 258,500,000

PD SUBUR
BUKU BESAR
PER 31 DESEMBER 2008

Nama : Cash In Bank (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 CASH IN Rp 506,500,000
31 CASH OUT
31 AJP Rp 4,400,000

Nama : Patty Cash (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 PATTY CASH JOURNAL

Nama : Account Receiveable (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 SALES JOURNAL Rp 903,650,000
31 GJ
 31 CASH IN

Nama : Allowances of Doubtful Debt (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 CASH IN
31 AJP

Nama : Merchandise Inventory (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 AJP Rp 374,400,000
31 AJP

Nama : Store Supplies (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 PATTY CASH JOURNAL Rp 1,000,000
31 AJP

Nama : Prepaid Insurance (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 AJP

Nama : Prepaid Rent (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 AJP
Nama : prepaid Tax (dalam ribuan rupiah)
TANGGAL
KETERANGAN REF DEBIT
DES
1 saldo

Nama : Equipment at Cost (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL

Nama : Equipment Accum Dep (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 AJP

Nama : Account Payable (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 PURCHASE JOURNAL
31 CASH OUT Rp 327,800,000
31 GJ Rp 45,100,000

Nama : Expense payable (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 CASH OUT Rp 3,000,000
31 PATTY CASH JOURNAL Rp 900,000

Nama : income tax Payable

TANGGAL
KETERANGAN REF DEBIT
DES

Nama : PPN Payable (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
 1 saldo awal
31 CASH OUT Rp 1,500,000
31 AJP

Nama : PPN OUTCOME (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
31 SALES JURNAL
31 CASH IN
31 GJ Rp 5,200,000
31 AJP Rp 97,550,000

Nama : PPN INCOME (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
31 PURCHASEE JOURNAL Rp 93,480,000
31 GJ
31 AJP

Nama : Bank Permata Loan (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 CASH OUT Rp 15,000,000

Nama : Mr.Hendrawan Equity (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 CLOSING Rp 40,625,500
31 CLOSING Rp 26,400,000

Nama : Mr.Hendrawan Drawing (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 PATTY CASH Rp 1,000,000
31 CLOSING
nama income summary (dalam ribuan rupiah)

DEBIT
TANGGAL
31 AJP Rp 520,000,000
31 AJP
31 CLOSING Rp 1,477,125,500
31 CLOSING
31 CLOSING

Nama : Sales (dalam ribuan rupiah)

TANGGAL
KETERANGAN REF DEBIT
DES
1 SALDO AWAL
31 SALES ROURNAL
31 CASH IN

Nama : Sales Return (dalam ribuan rupiah)

TANGGAL REF DEBIT
KETERANGAN
DES
31 GJ Rp 52,000,000
31 CLOSING
 SUBUR
EMBANTU PIUTANG
ESEMBER 2009

NO. : C001 Nama :

KREDIT TANGGAL
SALDO
DES
Rp 34,100,000 31
Rp 34,100,000 Rp - 31
Rp 188,100,000

NO. : C002
KREDIT Nama :
SALDO
TANGGAL
Rp 28,600,000 DES
Rp 273,900,000 1
Rp 57,200,000 Rp 216,700,000 31
Rp 188,100,000 Rp 28,600,000
Rp 28,600,000 Rp -
Nama :
NO. :C003 TANGGAL
KREDIT DES
SALDO
1
Rp 23,100,000 31
Rp 23,100,000 Rp - 32
Rp 470,250,000
Nama :
SUBUR TANGGAL
PEMBANTU UTANG DES
ESEMBER2009 1
31
31
NO. : S001
Nama :
KREDIT SALDO
TANGGAL
Rp 23,100,000 DES
Rp - 1
Rp 407,880,000 Rp 407,880,000 31
31

NO. : S002
KREDIT
SALDO
 SALDO

Rp 17,600,000 Nama :
Rp - TANGGAL
Rp 316,800,000 Rp 316,800,000 DES
1
31
NO. :S003 31
KREDIT
SALDO

Rp 28,600,000
Rp -
Rp 303,600,000 Rp 303,600,000
Rp 258,500,000
Rp -
Nama :
D SUBUR
KU BESAR
ESEMBER 2008
TANGGAL
1-1100 DES
SALDO 1
KREDIT
DEBIT KREDIT 31
Rp39,480,000 31
Rp 545,980,000
Rp 350,300,000 Rp195,680,000
Rp 200,080,000 Nama :
TANGGAL
DES
1
1-1200 31
KREDIT SALDO 31
DEBIT KREDIT
Rp9,300,000
Rp4,450,000 Rp 4,850,000
Nama :
TANGGAL
DES
1-1300 1
SALDO 31
KREDIT
DEBIT KREDIT 31
Rp 85,800,000
Rp 989,450,000 Nama :
Rp 57,200,000 Rp 932,250,000 TANGGAL
Rp 273,900,000 Rp 658,350,000 DES
1
31
1-1400 31
SALDO
KREDIT
DEBIT KREDIT
Rp 11,800,000 Nama :
Rp 6,000,000 Rp 17,800,000 TANGGAL
Rp 1,950,500 Rp 19,750,500 DES
1
31
31
1-1500
SALDO
KREDIT
DEBIT KREDIT
Rp 520,000,000
Rp 894,400,000
Rp 520,000,000 Rp 374,400,000

1-1600
SALDO
KREDIT
DEBIT KREDIT
Rp 9,800,000
Rp 10,800,000
Rp 3800000 Rp 7,000,000

1-1700
SALDO
KREDIT
DEBIT KREDIT
Rp 15,300,000
Rp 1,250,000 Rp 14,050,000

1-1800
SALDO
KREDIT
DEBIT KREDIT
Rp 21,300,000
Rp 2,000,000 Rp 19,300,000
 Dec-99
SALDO
KREDIT
DEBIT KREDIT
Rp 15,000,000

Jan-00
SALDO
KREDIT
DEBIT KREDIT
Rp 63.300.000

Jan-10
SALDO
KREDIT
DEBIT KREDIT
Rp 16,500,000
Rp 625,000 Rp 17,125,000

2-1100
SALDO
KREDIT
DEBIT KREDIT
Rp 69,300,000
Rp 1,028,280,000 Rp 1,097,580,000
Rp 769,780,000
Rp 724,680,000

2-1200
SALDO
KREDIT
DEBIT KREDIT
Rp 3,900,000
Rp 900,000
Rp -

2-1300
SALDO
KREDIT
DEBIT KREDIT

2-1400
SALDO
KREDIT
DEBIT KREDIT
 Rp 1,500,000

Rp 8,170,000 Rp 8,170,000

2-1500
SALDO
KREDIT
DEBIT KREDIT
Rp 82,150,000 Rp 82,150,000
Rp 20,600,000 Rp 102,750,000
Rp 97,550,000

2-1600
SALDO
KREDIT
DEBIT KREDIT
Rp 93,480,000
Rp 4,100,000 Rp 89,380,000
Rp 89,380,000

Feb-00
SALDO
KREDIT
DEBIT KREDIT
Rp 300,000,000
Rp 285,000,000

3-1100
SALDO
KREDIT
DEBIT KREDIT
Rp 364,130,000
Rp 323,504,500
Rp 297,104,500

3-1200
SALDO
KREDIT
DEBIT KREDIT
Rp 25,400,000
Rp 26,400,000
Rp 26,400,000 Rp -
 3-1500
SALDO
KREDIT
DEBIT KREDIT
Rp 520,000,000
Rp 374,400,000 Rp 145,600,000
Rp 1,622,725,500
Rp 1,582,100,000 Rp 40,625,500
Rp 40,625,500 Rp -

4-1100
SALDO
KREDIT
DEBIT KREDIT
Rp 503,300,000
Rp 821,500,000 Rp 1,324,800,000
Rp 206,000,000 Rp 1,530,800,000

4-1200
SALDO
KREDIT
DEBIT KREDIT
Rp 52,000,000
Rp 52,000,000 Rp -
COST OF GOODS SOLD (dalam ribuan rupiah)

KETERANGAN REF DEBIT KREDIT

Penjumlahan Rp 1,151,900,000
Closing Entries Rp 1,151,900.000

Preight paid (dalam ribuan rupiah)

KETERANGAN REF DEBIT KREDIT

SALDO AWAL
CLOSING Rp 8,800,000

Telephone & Electricity Expe(dalam ribuan rupiah)

KETERANGAN P/R DEBIT KREDIT

SALDO AWAL
AJP Rp 1,000,000
CLOSING Rp 9,900,000

Depreciation Expense (dalam ribuan rupiah)

KETERANGAN REF
DEBIT KREDIT

SALDO AWAL
AJP Rp 625,000
CLOSING Rp 17,125,000

Insurance Expense (dalam ribuan rupiah)

KETERANGAN REF DEBIT KREDIT

SALDO AWAL
AJP Rp 1,250,000
ACLOSING Rp 15,550,000
Rent Expense (dalam ribuan rupiah)

KETERANGAN REF DEBIT KREDIT

SALDO AWAL
AJP Rp 2,000,000
CLOSING Rp 25,300,000

Wages and Salaries (dalam ribuan rupiah)

KETERANGAN REF DEBIT KREDIT

SALDO AWAL
AJP Rp 3,500,000
CLOSING Rp 39,800,000

Others Operating Expense (dalam ribuan rupiah)

REF DEBIT
KETERANGAN KREDIT

SALDO AWAL
PATTY CASH JOURNAL Rp 800,000
CLOSING Rp 10,100,000

Interest Revenue (dalam ribuan rupiah)

KETERANGAN REF DEBIT KREDIT

SALDO AWAL
AJP Rp 4,500,000
CLOSING Rp 10,300,000

Interest Expense

KETERANGAN REF DEBIT KREDIT

 KETERANGAN REF DEBIT KREDIT

SALDO AWAL
CASH OUT Rp 3,000,000
CLOSING Rp 11,800,000

Bank Service Charge

KETERANGAN REF DEBIT KREDIT

SALDO AWAL
AJP Rp 100,000
CLOSING Rp 6,700,000
 5-1100
SALDO
DEBIT KREDIT
Rp -
Rp -

5-1300
SALDO
DEBIT KREDIT
Rp 8,800,000
Rp -

6-1100
SALDO
DEBIT KREDIT
Rp 8,900,000
Rp 9,900,000
Rp -

6-1400
SALDO
DEBIT KREDIT
Rp 16,500,000
Rp 17,125,000
Rp -

6-1500
SALDO
DEBIT KREDIT
Rp 14,300,000
Rp 15,550,000
Rp -
 6-1600
SALDO
DEBIT KREDIT
Rp 23,300,000
Rp 25,300,000
Rp -

6-1700
SALDO
DEBIT KREDIT
Rp 36,300,000
Rp 39,800,000
Rp -

6-1800
SALDO
DEBIT KREDIT
Rp 9,300,000
Rp 10,100,000
Rp -

7-1100
SALDO
DEBIT KREDIT
Rp 5,800,000
Rp 10,300,000
Rp -

8-1100
SALDO
 DEBIT KREDIT
Rp 8,800,000
Rp 11,800,000
Rp -

8-1200
SALDO
DEBIT KREDIT
Rp 6,600,000
Rp 6,700,000
Rp -
 PD SUBUR
TRIAL BALANCE
Per 31 Desember 2009

No Akun DEBIT KREDIT

1-1100 Cash in Bank Rp 195,680.000
1-1200 Petty Cash Rp 4,850.000
1-1300 Accounts Receivable Rp 658,350.000
1-1400 Allowance for Doubtful Debt Rp 17,800.000
1-1500 Merchandhise Inventory Rp 520,000.000
1-1600 Store Supplies Rp 10,800.000
1-1700 Prepaid Insurance Rp 15,300.000
1-1800 Prepaid Rent Rp 21,300.000
Dec-99 Prepaid Tax Rp 15,000.000

Jan-00 Equipment at Cost Rp 63,300.000

Jan-10 Equipment Accum Dep Rp 16,500.000

2-1100 Accounts Payable Rp 724,680.000

2-1200 Expense Payable
2-1300 Incame Tax Payable
2-1400 PPN Payable
2-1500 PPN Outcome Rp 97,550.000
2-1600 PPN Income Rp 89,380.000
Feb-00 Bank Permata Loan Rp 285,000.000
3-1100 Mr. Hendrawan, Capital Rp 364,130.000
3-1200 Mr. Hendrawan, Drawing Rp 26,400.000
4-1100 Sales Rp 1,530,800.000

4-1200 Sales Retur Rp 52,000.000

5-1100 Purchases Rp 1,248,900.000
5-1200 Purchases Retur Rp 41,000.000
5-1300 Freight Paid Rp 8,800.000

6-1000 Advertising Expenses Rp 5,150.000

6-1100 Telephone & Electricity expenses Rp 8,900.000

6-1200 Store Supplies Expenses Rp 4,950.000

6-1300 Bad Debt Expense Rp 15,300.000
 6-1400 Depreciation Expense Rp 16,500.000
6-1500 Insurance Expense Rp 14,300.000
6-1600 Rent Expense Rp 23,300.000
6-1700 Wages & Salaries Rp 36,300.000
 6-1800 Other Operating Expense Rp 10,100.000
 7-1100 Interest Revenue Rp 5,800.000

 8-1100 Interest Expense Rp 11,800.000

 8-1200 Bank Service Charge Rp 6,600.000

TOTAL Rp 3,083,260.000 Rp 3,083,260.000

 PD SUBUR
JURNAL PENYESUAIAN
BULAN DESEMBER 2009
TANGGAL NO. KETERANGAN REF DEBIT
BUKTI

2009 31 BM12-2 Bank service change 8-1200 Rp100.000

DES Cash In Bank 1-1100 Rp4.400.000
Interest Revenue 7-1100

31 BM12-3 Store supplies expense 6-1200 Rp3.800.000

Rent expense 6-1700 Rp2.000.000
Insurance expense 6-1500 Rp1.250.000
Bad debt expense 6-1300 Rp1.950.500
Store supplies 1-1600
Prepaid rent 1-1800
Prepaid insurance 1-1700
Allowance of doubtful debt 1-1400

31 BM12-4 Depreciation expanse 6-1400 Rp600.000

Weges and slaries expanse 6-1700 Rp3.500.000
Telepon and Electricity expense 6-1100 Rp1.000.000
Equipment accum dep 1.-2110
Expanse payable 2-1200

31 BM12-5 PPN Outcome 2-1600 Rp97.550.000

PPN Income 1.-1910
PPN Payable 2-1500
Income Tax Expanse 8-1300 Rp26.499.75
Prepaid Tax 1.-1900
Income tax payable 2-1300
JUMLAH Rp142.650.375
 KREDIT

Rp4.500.000

Rp3.800.000
Rp2.000.000
Rp1.250.000
Rp1.950.000

Rp600.000
Rp4.500.000

Rp89.380.000
Rp8.170.00

Rp15.000.000
Rp11.4.875
Rp142.650.875
 NO. NAMA AKUN NERACA SALDO
AKUN D K
1-1100 Cash In Bank Rp 195,680,000
1-1200 Patty Cash Rp 4,850,000
1-1300 Account Receiveable Rp 658,350,000
1-1400 Allowances of Doubtful Debt Rp 17,800,000
1-1500 Merchandise Inventory Rp 520,000,000
1-1600 Store Supplies Rp 10,800,000
1-1700 Prepaid Insurance Rp 15,300,000
1-1800 Prepaid Rent Rp 21,300,000
Dec-99 prepaid Tax Rp 15,000,000
Jan-00 Equipment at Cost Rp 63,300,000
Jan-10 EquipmentAccum Depreciation Rp 16,500,000
2-1100 Account Payable Rp 724,680,000
2-1200 Expense payable
2-1300 income tax Payable
2-1400 PPN Payable
2-1500 PPN Out come Rp 97,550,000
2-1600 PPN income Rp 89,380,000
Feb-00 Bank Permata Loan Rp 285,000,000
3-1100 Mr.Hendrawan Capital Rp 364,130,000
3-1200 Mr.Hendrawan Drawing Rp 26,400,000
3-1500 Income summary
4-1100 Sales Rp 1,530,800,000
4-1200 Sales Return Rp 52,000,000
5-1100 Purchase Rp 1,248,900,000
5-1300 Freight paid Rp 8,800,000
5-1200 Purchase Retur Rp 41,000,000
6-1000 Advertising Expense Rp 5,150,000
6-1100 Telephone Electricity Expense Rp 8,900,000
6-1200 Store Supplies Expense Rp 4,950,000
6-1300 Bad Debt Expense Rp 15,300,000
6-1500 Depreciation Expense Rp 16,500,000
6-1600 Insurance Expense Rp 14,300,000
6-1700 Rent Expense Rp 23,300,000
6-1800 Wages and Salaries Rp 36,300,000
Jun-00 Others Operating Expense Rp 10,100,000
7-1100 Interest Revenue Rp 5,800,000
8-1100 Interest Expense Rp 11,800,000
8-1200 Bank Service Charge Rp 6,600,000
8-1300 Income Tax expense
Rp 3,083,260,000 Rp 3,083,260,000
 PD SUBUR
Neraca lajur
31 DESEMBER 2009
JURNAL PENYESUAIAN N. S. DISESUAIKAN IKHTISAR LABA/RUG
D K D K D
Rp 4,400,000 Rp 200,080,000
Rp 4,850,000
Rp 658,350,000
Rp 1,950,500 Rp 19,750,500
Rp 374,400,000 Rp 520,000,000 Rp 374,400,000
Rp 3,800,000 Rp 7,000,000
Rp 1,250,000 Rp 14,050,000
Rp 2,000,000 Rp 19,300,000
Rp - Rp 15,000,000
Rp 63,300,000
Rp 625,000 Rp 17,125,000
Rp 724,680,000
Rp 4,500,000 Rp 4,500,000

Rp 8,170,000 Rp 8,170,000
Rp 97,550,000
Rp 89,380,000
Rp 285,000,000
Rp 364,130,000
Rp 26,400,000
Rp 520,000,000 Rp 374,400,000 Rp 520,000,000 Rp 374,400,000 Rp 520,000,000
Rp1,530,800,000
Rp 52,000,000 Rp 52,000,000
Rp1,248,900,000 Rp 1,248,900,000
Rp 8,800,000 Rp 8,800,000
Rp 41,000,000
Rp 5,150,000 Rp 5,150,000
Rp 1,000,000 Rp 9,900,000 Rp 9,900,000
Rp 3,800,000 Rp 8,750,000 Rp 8,750,000
Rp 1,950,500 Rp 17,250,500 Rp 17,250,500
Rp 625,000 Rp 17,125,000 Rp 17,125,000
Rp 1,250,000 Rp 15,550,000 Rp 15,550,000
Rp 2,000,000 Rp 25,300,000 Rp 25,300,000
Rp 3,500,000 Rp 39,800,000 Rp 39,800,000
Rp 10,100,000 Rp 10,100,000
Rp 4,500,000 Rp 10,300,000
Rp 11,800,000 Rp 11,800,000
Rp 100,000 Rp 6,700,000 Rp 6,700,000
Rp - Rp - Rp -
Rp1,010,575,500 Rp1,010,575,500 Rp3,379,855,500 Rp3,379,855,500 Rp 1,997,125,500

Rp 1,997,125,500
KHTISAR LABA/RUGI NERACA
K D K
Rp 200,080,000
Rp 4,850,000
Rp 658,350,000
Rp 19,750,500
Rp 374,400,000
Rp 7,000,000
Rp 14,050,000
Rp 19,300,000
Rp 15,000,000
Rp 63,300,000
Rp 17,125,000
Rp 724,680,000
Rp 4,500,000
Rp -
Rp 8,170,000

Rp 285,000,000
Rp 364,130,000
Rp 26,400,000
Rp 374,400,000
Rp 1,530,800,000

Rp 41,000,000

Rp 10,300,000
Rp 1,956,500,000 Rp 1,382,730,000
Rp 40,625,500 Rp 40,625,500
Rp 1,997,125,500 Rp 1,423,355,500 Rp1,423,355,500
 PD SUBUR
PROFIT AND LOSS STATEMENT
DESEMBER 2009

DESCRIPTION
Sales Rp1,530,800,000
sales return Rp52,000,000
Nett Sales
Cost of Good Sold
inventory
Purchase Rp1,248,900,000
Freight paid Rp8,800,000
Rp1,257,700,000
purchase return Rp41,000,000
nett purchase
STOCK READY
inventory
CGS
Gross Prpfit

Advertising Expense Rp5,150,000

Telephone & Electricity Expense Rp9,900,000
Store Supplies Expense Rp8,750,000
Bad Debt Expense Rp17,250,500
Depreciation Expense Rp17,125,000
Insurance Expense Rp15,550,000
Rent Expense Rp25,300,000
Wages and Salaries Rp39,800,000
Others Operating Expense Rp10,100,000

Nett Operating Profit

Other expense and Loss
Interest Expense Rp11,800,000
Bank Service Charge Rp6,700,000

Other Revenue and gain

Interest Revenue Rp10,300,000

income tax expense

nett loss
 Rp1,478,800,000

Rp520,000,000

Rp1,216,700,000
Rp1,736,700,000
Rp374,400,000
Rp1,362,300,000
Rp116,500,000

Rp148,925,500

Rp18,500,000 Rp167,425,500

Rp10,300,000

Rp-
Rp(40,625,500)
 PD SUBUR
LAPORAN PERUBAHAN EKUITAS
Untuk priode yang berakhir 31 Desember 2009
(Dalam ribuan rupiah)
KETERANGAN
HENDRAWAN CAPITAL(BEGINNING) Rp 364,130,000
MINUS
nett loss Rp(40,625,500)
HENDRAWAN DRAWING Rp(26,400,000) Rp(67,025,500)

HENDRAWAN CAPITAL(ENDING) Rp 297,104,500

 PD SUBUR
NERACA
Per 31 Desember 2009
(Dalam ribuan rupiah)
AKTIVA
NO. KETERANGAN JUMLAH NO.
1-1100 Cash In Bank Rp 200,080,000 2-1200
1-1200 Patty Cash Rp 4,850,000 2-1300
1-1300 Account Receiveable Rp 658,350,000 2-1500
1-1400 Allowances of Doubtful Debt Rp (19,750,500)
1-1500 Merchandise Inventory Rp 374,400,000
1-1600 Store Supplies Rp 7,000,000
1-1700 Prepaid Insurance Rp 14,050,000 Feb-00
1-1800 Prepaid Rent Rp 19,300,000
Dec-99 Prepaid Tax Rp 15,000,000

TOTAL CURRENT ASSETS Rp 1,273,279,500 3-1100

Jan-00 Equipment at Cost Rp 63,300,000

Jan-10 Equipment Accumulated Depreciation Rp (17,125,000)

TOTAL FIX ASSETS Rp 46,175,000

TOTAL Rp 1,319,454,500
009
ah)
PASSIVA
KETERANGAN JUMLAH
Account Payable Rp 724,680,000
Expense PAYABLE Rp 4,500,000
PPN Payable Rp 8,170,000
TOTAL CURRENT LIABILITY Rp 737,350,000

LONG TERM LIABILITY

Bank Permata Loan Rp 285,000,000

EQUITY
HENDRAWAN CAPITAL Rp 297,104,500

TOTAL Rp 1,319,454,500
 PD SUBUR
LAPORAN ARUS KAS(CASH FLOW)
TAHUN YANG BERAKHIR 31 DESEMBER 2009
KETERANGAN JUMLAH

ARUS KAS DARI AKTIFITAS OPERASI

Penerimaan dari pelanggan Rp 506,500,000
Pembayaran kepada pemasok Rp (327,800,000)
Pembayaran VAT Payable Rp (1,500,000)
Pembayaran cetak brosur Rp (750,000)
Pembayaran accrued payable Rp (3,900,000)
Pembelian perlengkapan kantor Rp (1,000,000)
Pembelian meterai dan benda pos Rp (1,000,000)
Pembayaran pemeliharaan kantor Rp (800,000)
Pendapatan jasa Rp 4,500,000
pembayaran beban Rp (100,000)
Arus kas bersih dari aktivitas operasi Rp 174,150,000

ARUS KAS DARI AKTIVITAS INVESTASI

Pembayaran utang bank Rp (18,000,000) Rp (18,000,000)
Aus kas bersih dari aktivitas investasi

Kenaikan bersih kas dan setara kas Rp 156,150,000

Kas dan setara kas awal periode Rp 48,780,000

Kas dan setara kas akhir periode Rp 204,930,000

 PD SUBUR
CLOSSING JOURNAL
DESEMBER 2009

Date EVIDENCE DESCRIPTION POS

NUMBER REF.
DES 31 SALES
Purchase Retur
INTEREST revenue

INCOME SUMMARY

INCOME SUMMARY
Sales Return
Purchase
Freight paid
Advertising Expense
Telephone & Electricity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages and Salaries
Others Operating Expense
Interest Expense
Bank Service Charge
Income Tax expense
INVENTORY

HENDRAWAN CAPITAL
HENDRAWAN DRAWING

HENDRAWAN CAPITAL
INCOME SUMMARY
 DEBIT CREDIT

Rp 1,530,800,000
Rp 41,000,000
Rp 10,300,000

Rp 1,582,100,000

Rp 1,477,125,500
Rp 52,000,000
Rp 1,248,900,000
Rp 8,800,000
Rp 5,150,000
Rp 9,900,000
Rp 8,750,000
Rp 17,250,500
Rp 17,125,000
Rp 15,550,000
Rp 25,300,000
Rp 39,800,000
Rp 10,100,000
Rp 11,800,000
Rp 6,700,000
Rp -

Rp 26,400,000
Rp 26,400,000

Rp 40,625,500
Rp 40,625,500

Rp 3,126,251,000 Rp 3,126,251,000
 PD SUBUR
NERACA SALDO SETELAH PENUTUPAN
PER 31 DESEMBER 2009
(Dalam Ribuan Rupiah)

JUMLAH
NO. AKUN NAMA AKUN
DEBIT KREDIT
1-1100 Cash In Bank Rp 200,080,000
1-1200 Patty Cash Rp 4,850,000
1-1300 Account Receiveable Rp 658,350,000
1-1400 Allowances of Doubtful Debt Rp 19,750,500
1-1500 Merchandise Inventory Rp 374,400,000
1-1600 Store Supplies Rp 7,000,000
1-1700 Prepaid Insurance Rp 14,050,000
1-1800 Prepaid Rent Rp 19,300,000
Dec-99 prepaid Tax Rp 15,000,000
Jan-00 Equipment at Cost Rp 63,300,000

Jan-10 Equipment Accum Depreciation Rp 17,125,000

2-1100 Account Payable Rp 724,680,000

2-1200 Expense payable Rp 4,500,000
2-1300 income tax Payable Rp -
2-1400 PPN Payable Rp 8,170,000
Feb-00 Bank Permata Loan Rp 285,000,000
3-1100 Mr.Hendrawan Capital Rp 297,104,500

Rp 1,356,330,000 Rp 1,356,330,000