PT PERMATA

Gg. Guruh III Rt 01/12, Ngasinan, Kec. Jebres, Surakarta

Card Transactions [Accrual]

01/01/2021 To 31/01/2021
12/04/2021 Page 1
14.41.02
ID# Src Date Memo Accoun Debit Credit

CV. ANGKASA PURA S001 Supplier

F03 PJ 09/01/2021 Penerimaan barang atas pesanan tanggal 8 dari CV. ANGKASA PURA 2-1100 Rp222.500.000,00
F03 PJ 09/01/2021 Penerimaan barang atas pesanan tanggal 8 dari CV. ANGKASA PURA 2-1100 Rp22.250.000,00
F03 PJ 09/01/2021 Penerimaan barang atas pesanan tanggal 8 dari CV. ANGKASA PURA 2-1100 Rp50.000,00
BKK13-8 CD 23/01/2021 CV. ANGKASA PURA 2-1100 Rp107.250.000,00

Rp107.250.000,00 Rp244.800.000,00

PT. BERSINAR S002 Supplier

00000001 PJ 06/01/2021 PT. BERSINAR: Discounts on Fk.2020 2-1100 Rp693.000,00
PJ000002 PJ 06/01/2021 PT. BERSINAR: Debit from 00000001 2-1100 Rp693.000,00
PJ000002 PJ 06/01/2021 PT. BERSINAR: Debit from 00000001 2-1100 Rp693.000,00
BKK13-2 CD 06/01/2021 PT. BERSINAR 2-1100 Rp33.957.000,00
F05 PJ 10/01/2021 Pembelian secara kredit kepada PT. BERSINAR 2-1100 Rp219.500.000,00
F05 PJ 10/01/2021 Pembelian secara kredit kepada PT. BERSINAR 2-1100 Rp21.950.000,00
ND13-1 PJ 11/01/2021 Retur pembelian kedapa PT. BERSINAR 2-1100 Rp32.500.000,00
ND13-1 PJ 11/01/2021 Retur pembelian kedapa PT. BERSINAR 2-1100 Rp3.250.000,00
ND13-1 PJ 11/01/2021 Retur Pembelian kepada PT. BERSINAR 2-1100 Rp35.750.000,00
ND13-1 PJ 11/01/2021 Retur Pembelian kepada PT. BERSINAR 2-1100 Rp35.750.000,00
00000006 PJ 18/01/2021 PT. BERSINAR: Discounts on F05 2-1100 Rp4.829.000,00
PJ000003 PJ 18/01/2021 PT. BERSINAR: Debit from 00000006 2-1100 Rp4.829.000,00
PJ000003 PJ 18/01/2021 PT. BERSINAR: Debit from 00000006 2-1100 Rp4.829.000,00
BKK13-6 CD 18/01/2021 PT. BERSINAR 2-1100 Rp200.871.000,00

Rp317.372.000,00 Rp282.722.000,00

PT. RAJAWALI S003 Supplier

NK01 PJ 21/01/2021 Pembelian Tunai kepada PT. RAJAWALI 2-1100 Rp135.000.000,00
NK01 PJ 21/01/2021 Pembelian Tunai kepada PT. RAJAWALI 2-1100 Rp13.500.000,00
2 CD 21/01/2021 PT. RAJAWALI 2-1100 Rp148.500.000,00

Rp148.500.000,00 Rp148.500.000,00

Toko Jendela Mebel C002 Customer

BKM13-3 CR 16/01/2021 Pelunasan faktur dari Toko Jendela Mebel 1-1300 Rp70.400.000,00
BKM13-4 SJ 20/01/2021 Memunculkan kembali piutang dan penerimaan piutang yang telah dihapuskan dari Toko Jendela Me 1-1300 Rp9.000.000,00
CR000002 CR 20/01/2021 Toko Jendela Mebel for BKM13-4 1-1300 Rp9.000.000,00
F13-3 SJ 26/01/2021 Penjualan kredit kepada Toko Jendela Mebel 1-1300 Rp323.250.000,00
F13-3 SJ 26/01/2021 Penjualan kredit kepada Toko Jendela Mebel 1-1300 Rp32.325.000,00
F13-3 CR 26/01/2021 Uang muka dari Toko Jendela Mebel 1-1300 Rp50.000.000,00
00000003 SJ 28/01/2021 Toko Jendela Mebel: Discounts on F13-3 1-1300 Rp10.667.250,00
SJ000002 SJ 28/01/2021 Toko Jendela Mebel: Credit from 00000003 1-1300 Rp10.667.250,00
SJ000002 SJ 28/01/2021 Toko Jendela Mebel: Credit from 00000003 1-1300 Rp10.667.250,00
BKM13-5 CR 28/01/2021 Pelunasan faktur dari Toko Jendela Mebel 1-1300 Rp294.907.750,00
 PT PERMATA

Card Transactions [Accrual]

01/01/2021 To 31/01/2021
12/04/2021 Page 2
14.41.02
ID# Src Date Memo Accoun Debit Credit

Toko Jendela Mebel C002 Customer

Rp375.242.250,00 Rp445.642.250,00

Toko Perwira Mebel C004 Customer

F13-2 SJ 24/01/2021 Penjualan kepada Toko Perwira Mebel 1-1300 Rp155.750.000,00
F13-2 SJ 24/01/2021 Penjualan kepada Toko Perwira Mebel 1-1300 Rp15.575.000,00
CR000003 CR 24/01/2021 Toko Perwira Mebel for F13-2 1-1300 Rp50.000.000,00

Rp171.325.000,00 Rp50.000.000,00

Toko Raja Mebel C003 Customer

KN13-01 SJ 13/01/2021 Penjualan tunai kepada Toko Raja Mebel 1-1300 Rp169.250.000,00
KN13-01 SJ 13/01/2021 Penjualan tunai kepada Toko Raja Mebel 1-1300 Rp16.925.000,00
CR000001 CR 13/01/2021 Toko Raja Mebel for KN13-01 1-1300 Rp186.175.000,00

Rp186.175.000,00 Rp186.175.000,00

Toko Samudra Mebel C001 Customer

F13-1 SJ 05/01/2021 Penjualan kredit kepada Toko Samudra Mebel 1-1300 Rp179.750.000,00
F13-1 SJ 05/01/2021 Penjualan kredit kepada Toko Samudra Mebel 1-1300 Rp17.975.000,00
NK13-1 SJ 07/01/2021 Retur Penjualan dari Toko Samudra Mebel 1-1300 Rp33.000.000,00
NK13-1 SJ 07/01/2021 Retur Penjualan dari Toko Samudra Mebel 1-1300 Rp3.300.000,00
NK13-1 SJ 07/01/2021 Retur Penjualan dari Toko Samudra Mebel 1-1300 Rp36.300.000,00
NK13-1 SJ 07/01/2021 Retur Penjualan dari Toko Samudra Mebel 1-1300 Rp36.300.000,00
00000002 SJ 12/01/2021 Toko Samudra Mebel: Discounts on F13-1 1-1300 Rp5.931.750,00
SJ000001 SJ 12/01/2021 Toko Samudra Mebel: Credit from 00000002 1-1300 Rp5.931.750,00
SJ000001 SJ 12/01/2021 Toko Samudra Mebel: Credit from 00000002 1-1300 Rp5.931.750,00
BKM13-1 CR 12/01/2021 Pelunasan Faktur dari Toko Samudra Mebel 1-1300 Rp155.493.250,00
BKM13-2 CR 14/01/2021 Pelunasan faktur dari Toko Samudra Mebel 1-1300 Rp158.400.000,00

Rp239.956.750,00 Rp398.356.750,00
 PT PERMATA
Gg. Guruh III Rt 01/12, Ngasinan, Kec. Jebres, Surakarta

Accounts List [Detail]

As of 31/01/2021
12/04/2021 Page 1
14.36.38
Account # Account Type Dr/Cr Header/Detail Level Balance Tax Code

1-0000 Assets Asset Debit Header 1 Rp1.080.287.507,58

1-1000 Current Asset Asset Debit Header 2 Rp1.058.137.507,58
1-1100 Cash in Bank Bank Debit Detail 3 Rp661.128.000,00 N-T
1-1200 Petty Cash Bank Debit Detail 3 Rp4.900.000,00 N-T
1-1300 Account Receivable Accounts Receiva Debit Detail 3 Rp121.325.000,00 N-T
1-1400 Allowance For Doubfull Debt Accounts Receiva Debit Detail 3 -Rp20.966.250,00 N-T
1-1500 Merchandise Inventory Other Current Ass Debit Detail 3 Rp267.950.757,58 N-T
1-1600 Store Supplies Other Current Ass Debit Detail 3 Rp2.250.000,00 N-T
1-1700 Prepaid Insurance Other Current Ass Debit Detail 3 Rp6.650.000,00 N-T
1-1800 Prepaid Rent Other Current Ass Debit Detail 3 Rp7.400.000,00 N-T
1-1900 Prepaid Income Tax Other Current Ass Debit Detail 3 Rp7.500.000,00 N-T
1-2000 Fixed Asset Asset Debit Header 2 Rp22.150.000,00
1-2100 Equipment at Cost Fixed Asset Debit Detail 3 Rp31.650.000,00 N-T
1-2110 Equipment Accum. Dept Fixed Asset Debit Detail 3 -Rp9.500.000,00 N-T

2-0000 Liabilities Liability Credit Header 1 Rp508.932.500,00

2-1000 Short Term Liabilities Liability Credit Header 2 Rp273.932.500,00
2-1100 Account Payable Accounts Payable Credit Detail 3 Rp244.800.000,00 N-T
2-1200 Expense Payable Other Current Liab Credit Detail 3 Rp4.082.500,00 N-T
2-1400 VAT Payable Other Current Liab Credit Detail 3 Rp25.050.000,00 N-T
2-2000 Long Term Liabilities Liability Credit Header 2 Rp235.000.000,00
2-2100 Bank Niaga Loan Long Term Liabilit Credit Detail 3 Rp235.000.000,00 N-T

3-0000 Equity Equity Credit Header 1 Rp571.355.007,58

3-0900 Current Year Earnings Equity Credit Detail 2 Rp147.677.507,58 N-T
3-1100 Paid Up Capital Equity Credit Detail 2 Rp436.377.500,00 N-T
3-1300 Devidend Equity Credit Detail 2 -Rp12.700.000,00 N-T

4-0000 Income Income Credit Header 1 Rp778.401.000,00

4-1100 Sales Income Credit Detail 2 Rp828.000.000,00 N-T
4-1200 Sales Return Income Credit Detail 2 -Rp33.000.000,00 N-T
4-1300 Sales Discount Income Credit Detail 2 -Rp16.599.000,00 N-T

5-0000 Cost Of Sales Cost of Sales Debit Header 1 Rp619.577.242,42

5-1100 Cost of Goods Sold Cost of Sales Debit Detail 2 Rp625.049.242,42 N-T
5-1200 Freight Paid Cost of Sales Debit Detail 2 Rp50.000,00 N-T
5-1500 Purchase Discount Cost of Sales Debit Detail 2 -Rp5.522.000,00 N-T

6-0000 Expenses Expense Debit Header 1 Rp16.116.250,00

6-1100 Telephone & Electricy Expens Expense Debit Detail 2 Rp1.650.000,00 N-T
6-1200 Store Supplies Expense Expense Debit Detail 2 Rp2.650.000,00 N-T
6-1300 Bad Debts Expense Expense Debit Detail 2 Rp6.066.250,00 N-T
6-1400 Depreciation Expense Expense Debit Detail 2 Rp1.250.000,00 N-T
6-1500 Insurance Expense Expense Debit Detail 2 Rp1.000.000,00 N-T
6-1600 Rent Expense Expense Debit Detail 2 Rp1.250.000,00 N-T
6-1700 Wages & Salaries Expense Expense Debit Detail 2 Rp2.250.000,00 N-T

8-0000 Other Income Other Income Credit Header 1 Rp5.320.000,00

8-1100 Interest Revenue Other Income Credit Detail 2 Rp5.320.000,00 N-T

9-0000 Other Expenses Other Expense Debit Header 1 Rp350.000,00

9-1100 Interest Expense Other Expense Debit Detail 2 Rp100.000,00 N-T
9-1200 Bank Service Charge Other Expense Debit Detail 2 Rp250.000,00 N-T
 PT PERMATA
Gg. Guruh III Rt 01/12, Ngasinan, Kec. Jebres, Surakarta

All Journals

01/01/2021 To 31/01/2021
12/04/2021 Page 1
14.38.58
ID# Acct# Account Name Debit Credit Job No.

IJ 01/01/2021 Saldo Awal Persediaan Barang Dagangan

IJ000001 1-1500 Merchandise Inventory Rp348.500.000,00
IJ000001 1-1500 Merchandise Inventory Rp85.000.000,00
IJ000001 1-1500 Merchandise Inventory Rp114.000.000,00
IJ000001 1-1500 Merchandise Inventory Rp149.500.000,00

CD 02/01/2021 Pembayaran gaji karyawan bulan Des 2020

BKK13-1 1-1100 Cash in Bank Rp3.500.000,00
BKK13-1 2-1200 Expense Payable Rp3.500.000,00

SJ 05/01/2021 Penjualan kredit kepada Toko Samudra Mebel

F13-1 1-1300 Account Receivable Rp179.750.000,00
F13-1 1-1300 Account Receivable Rp17.975.000,00
F13-1 4-1100 Sales Rp179.750.000,00
F13-1 2-1500 VAT Out Rp17.975.000,00
F13-1 5-1100 Cost of Goods Sold Rp166.000.000,00
F13-1 1-1500 Merchandise Inventory Rp85.500.000,00
F13-1 1-1500 Merchandise Inventory Rp80.500.000,00

SJ 07/01/2021 Retur Penjualan dari Toko Samudra Mebel

NK13-1 1-1300 Account Receivable Rp33.000.000,00
NK13-1 1-1300 Account Receivable Rp3.300.000,00
NK13-1 4-1200 Sales Return Rp33.000.000,00
NK13-1 2-1500 VAT Out Rp3.300.000,00
NK13-1 5-1100 Cost of Goods Sold Rp30.500.000,00
NK13-1 1-1500 Merchandise Inventory Rp19.000.000,00
NK13-1 1-1500 Merchandise Inventory Rp11.500.000,00

SJ 07/01/2021 Retur Penjualan dari Toko Samudra Mebel

NK13-1 1-1300 Account Receivable Rp36.300.000,00
NK13-1 1-1300 Account Receivable Rp36.300.000,00

PJ 09/01/2021 Penerimaan barang atas pesanan tanggal 8 dari CV. ANGKASA PURA
F03 2-1100 Account Payable Rp222.500.000,00
F03 2-1100 Account Payable Rp22.250.000,00
F03 2-1100 Account Payable Rp50.000,00
F03 1-1500 Merchandise Inventory Rp127.500.000,00
F03 1-1500 Merchandise Inventory Rp95.000.000,00
F03 1-1910 VAT In Rp22.250.000,00
F03 5-1200 Freight Paid Rp50.000,00

CD 06/01/2021 PT. BERSINAR

BKK13-2 1-1100 Cash in Bank Rp33.957.000,00
BKK13-2 2-1100 Account Payable Rp33.957.000,00

PJ 06/01/2021 PT. BERSINAR: Debit from 00000001

PJ000002 2-1100 Account Payable Rp693.000,00
PJ000002 2-1100 Account Payable Rp693.000,00

PJ 06/01/2021 PT. BERSINAR: Discounts on Fk.2020

00000001 2-1100 Account Payable Rp693.000,00
00000001 5-1500 Purchase Discount Rp693.000,00

PJ 10/01/2021 Pembelian secara kredit kepada PT. BERSINAR

F05 2-1100 Account Payable Rp219.500.000,00
F05 2-1100 Account Payable Rp21.950.000,00
F05 1-1500 Merchandise Inventory Rp104.500.000,00
F05 1-1500 Merchandise Inventory Rp115.000.000,00
F05 1-1910 VAT In Rp21.950.000,00

PJ 11/01/2021 Retur pembelian kedapa PT. BERSINAR

ND13-1 2-1100 Account Payable Rp32.500.000,00
 PT PERMATA

All Journals

01/01/2021 To 31/01/2021
12/04/2021 Page 2
14.38.58
ID# Acct# Account Name Debit Credit Job No.

PJ 11/01/2021 Retur pembelian kedapa PT. BERSINAR

ND13-1 2-1100 Account Payable Rp3.250.000,00
ND13-1 1-1500 Merchandise Inventory Rp9.500.000,00
ND13-1 1-1500 Merchandise Inventory Rp23.000.000,00
ND13-1 1-1910 VAT In Rp3.250.000,00

PJ 11/01/2021 Retur Pembelian kepada PT. BERSINAR

ND13-1 2-1100 Account Payable Rp35.750.000,00
ND13-1 2-1100 Account Payable Rp35.750.000,00

CR 12/01/2021 Pelunasan Faktur dari Toko Samudra Mebel

BKM13-1 1-1100 Cash in Bank Rp155.493.250,00
BKM13-1 1-1300 Account Receivable Rp155.493.250,00

SJ 12/01/2021 Toko Samudra Mebel: Credit from 00000002

SJ000001 1-1300 Account Receivable Rp5.931.750,00
SJ000001 1-1300 Account Receivable Rp5.931.750,00

SJ 12/01/2021 Toko Samudra Mebel: Discounts on F13-1

00000002 1-1300 Account Receivable Rp5.931.750,00
00000002 4-1300 Sales Discount Rp5.931.750,00

SJ 13/01/2021 Penjualan tunai kepada Toko Raja Mebel

KN13-01 1-1300 Account Receivable Rp169.250.000,00
KN13-01 1-1300 Account Receivable Rp16.925.000,00
KN13-01 4-1100 Sales Rp169.250.000,00
KN13-01 2-1500 VAT Out Rp16.925.000,00
KN13-01 5-1100 Cost of Goods Sold Rp139.000.000,00
KN13-01 1-1500 Merchandise Inventory Rp76.000.000,00
KN13-01 1-1500 Merchandise Inventory Rp63.000.000,00

CR 13/01/2021 Toko Raja Mebel for KN13-01

CR000001 1-1100 Cash in Bank Rp186.175.000,00
CR000001 1-1300 Account Receivable Rp186.175.000,00

CR 14/01/2021 Pelunasan faktur dari Toko Samudra Mebel

BKM13-2 1-1100 Cash in Bank Rp158.400.000,00
BKM13-2 1-1300 Account Receivable Rp158.400.000,00

CD 15/01/2021 Pembayaran VAT bulan Desember 2020

BKK13-4 1-1100 Cash in Bank Rp1.750.000,00
BKK13-4 2-1400 VAT Payable Rp1.750.000,00

CR 16/01/2021 Pelunasan faktur dari Toko Jendela Mebel

BKM13-3 1-1100 Cash in Bank Rp70.400.000,00
BKM13-3 1-1300 Account Receivable Rp70.400.000,00

CD 17/01/2021 Pembayaran Deviden terutang

BKK13-5 1-1100 Cash in Bank Rp1.250.000,00
BKK13-5 2-1600 Dividend Payable Rp1.250.000,00

CD 18/01/2021 PT. BERSINAR

BKK13-6 1-1100 Cash in Bank Rp200.871.000,00
BKK13-6 2-1100 Account Payable Rp200.871.000,00

PJ 18/01/2021 PT. BERSINAR: Debit from 00000006

PJ000003 2-1100 Account Payable Rp4.829.000,00
PJ000003 2-1100 Account Payable Rp4.829.000,00

PJ 18/01/2021 PT. BERSINAR: Discounts on F05

00000006 2-1100 Account Payable Rp4.829.000,00
00000006 5-1500 Purchase Discount Rp4.829.000,00

SJ 20/01/2021 Memunculkan kembali piutang dan penerimaan piutang yang telah dihapuskan dari Toko Je
 PT PERMATA

All Journals

01/01/2021 To 31/01/2021
12/04/2021 Page 3
14.38.58
ID# Acct# Account Name Debit Credit Job No.

SJ 20/01/2021 Memunculkan kembali piutang dan penerimaan piutang yang telah dihapuskan dari Toko Je
BKM13-4 1-1300 Account Receivable Rp9.000.000,00
BKM13-4 1-1400 Allowance For Doubfull Debt Rp9.000.000,00

CR 20/01/2021 Toko Jendela Mebel for BKM13-4

CR000002 1-1100 Cash in Bank Rp9.000.000,00
CR000002 1-1300 Account Receivable Rp9.000.000,00

PJ 21/01/2021 Pembelian Tunai kepada PT. RAJAWALI

NK01 2-1100 Account Payable Rp135.000.000,00
NK01 2-1100 Account Payable Rp13.500.000,00
NK01 1-1500 Merchandise Inventory Rp45.000.000,00
NK01 1-1500 Merchandise Inventory Rp90.000.000,00
NK01 1-1910 VAT In Rp13.500.000,00

CD 21/01/2021 PT. RAJAWALI

2 1-1100 Cash in Bank Rp148.500.000,00
2 2-1100 Account Payable Rp148.500.000,00

CD 23/01/2021 CV. ANGKASA PURA

BKK13-8 1-1100 Cash in Bank Rp107.250.000,00
BKK13-8 2-1100 Account Payable Rp107.250.000,00

SJ 24/01/2021 Penjualan kepada Toko Perwira Mebel

F13-2 1-1300 Account Receivable Rp155.750.000,00
F13-2 1-1300 Account Receivable Rp15.575.000,00
F13-2 4-1100 Sales Rp155.750.000,00
F13-2 2-1500 VAT Out Rp15.575.000,00
F13-2 5-1100 Cost of Goods Sold Rp126.458.333,33
F13-2 1-1500 Merchandise Inventory Rp46.458.333,33
F13-2 1-1500 Merchandise Inventory Rp80.000.000,00

CR 24/01/2021 Toko Perwira Mebel for F13-2

CR000003 1-1100 Cash in Bank Rp50.000.000,00
CR000003 1-1300 Account Receivable Rp50.000.000,00

GJ 25/01/2021 Penerimaan uang muka penjualan dari Toko Jendela Mebel

GJ000001 1-1100 Cash in Bank Rp50.000.000,00
GJ000001 2-1700 Sales Advances Rp50.000.000,00

GJ 26/01/2021 Penyerahan barang dagangan yang dipesan tgl 25/1/2021

GJ000002 2-1700 Sales Advances Rp50.000.000,00
GJ000002 1-1100 Cash in Bank Rp50.000.000,00

SJ 26/01/2021 Penjualan kredit kepada Toko Jendela Mebel

F13-3 1-1300 Account Receivable Rp323.250.000,00
F13-3 1-1300 Account Receivable Rp32.325.000,00
F13-3 4-1100 Sales Rp323.250.000,00
F13-3 2-1500 VAT Out Rp32.325.000,00
F13-3 5-1100 Cost of Goods Sold Rp224.090.909,09
F13-3 1-1500 Merchandise Inventory Rp130.000.000,00
F13-3 1-1500 Merchandise Inventory Rp94.090.909,09

CR 26/01/2021 Uang muka dari Toko Jendela Mebel

F13-3 1-1100 Cash in Bank Rp50.000.000,00
F13-3 1-1300 Account Receivable Rp50.000.000,00

CD 27/01/2021 Pengisian kembali dana kas kecil

BKK13-9 1-1100 Cash in Bank Rp750.000,00
BKK13-9 6-1100 Telephone & Electricy Expense Rp750.000,00

CR 28/01/2021 Pelunasan faktur dari Toko Jendela Mebel

BKM13-5 1-1100 Cash in Bank Rp294.907.750,00
BKM13-5 1-1300 Account Receivable Rp294.907.750,00
 PT PERMATA

All Journals

01/01/2021 To 31/01/2021
12/04/2021 Page 4
14.38.59
ID# Acct# Account Name Debit Credit Job No.

CR 28/01/2021 Pelunasan faktur dari Toko Jendela Mebel

SJ 28/01/2021 Toko Jendela Mebel: Credit from 00000003

SJ000002 1-1300 Account Receivable Rp10.667.250,00
SJ000002 1-1300 Account Receivable Rp10.667.250,00

SJ 28/01/2021 Toko Jendela Mebel: Discounts on F13-3

00000003 1-1300 Account Receivable Rp10.667.250,00
00000003 4-1300 Sales Discount Rp10.667.250,00

CD 30/01/2021 Pembayaran angsuran bulanan dan bunga pinjaman bank niaga

BKK13-10 1-1100 Cash in Bank Rp10.100.000,00
BKK13-10 2-2100 Bank Niaga Loan Rp10.000.000,00
BKK13-10 9-1100 Interest Expense Rp100.000,00

GJ 31/01/2021 Penyesuaian
BM13-1 9-1200 Bank Service Charge Rp250.000,00
BM13-1 1-1100 Cash in Bank Rp5.070.000,00
BM13-1 8-1100 Interest Revenue Rp5.320.000,00

GJ 31/01/2021 Penyesuaian
BM13-2 6-1200 Store Supplies Expense Rp2.650.000,00
BM13-2 6-1600 Rent Expense Rp1.250.000,00
BM13-2 6-1500 Insurance Expense Rp1.000.000,00
BM13-2 6-1300 Bad Debts Expense Rp6.066.250,00
BM13-2 1-1600 Store Supplies Rp2.650.000,00
BM13-2 1-1800 Prepaid Rent Rp1.250.000,00
BM13-2 1-1700 Prepaid Insurance Rp1.000.000,00
BM13-2 1-1400 Allowance For Doubfull Debt Rp6.066.250,00

GJ 31/01/2021 Penyesuaian
BM13-3 6-1400 Depreciation Expense Rp1.250.000,00
BM13-3 6-1700 Wages & Salaries Expense Rp2.250.000,00
BM13-3 6-1100 Telephone & Electricy Expense Rp900.000,00
BM13-3 1-2110 Equipment Accum. Dept Rp1.250.000,00
BM13-3 2-1200 Expense Payable Rp3.150.000,00

GJ 31/01/2021 Penyesuaian
BM13-4 2-1500 VAT Out Rp79.500.000,00
BM13-4 1-1910 VAT In Rp54.450.000,00
BM13-4 2-1400 VAT Payable Rp25.050.000,00

Grand Total: Rp4.459.931.492,42 Rp4.459.931.492,42

 PT PERMATA
Gg. Guruh III Rt 01/12, Ngasinan, Kec. Jebres, Surakarta

Profit & Loss Statement

January 2021
12/04/2021
14.32.03

Income
Sales Rp828.000.000,00
Sales Return -Rp33.000.000,00
Sales Discount -Rp16.599.000,00
Total Income Rp778.401.000,00

Cost Of Sales
Cost of Goods Sold Rp625.049.242,42
Freight Paid Rp50.000,00
Purchase Discount -Rp5.522.000,00
Total Cost Of Sales Rp619.577.242,42

Gross Profit Rp158.823.757,58

Expenses
Telephone & Electricy Expense Rp1.650.000,00
Store Supplies Expense Rp2.650.000,00
Bad Debts Expense Rp6.066.250,00
Depreciation Expense Rp1.250.000,00
Insurance Expense Rp1.000.000,00
Rent Expense Rp1.250.000,00
Wages & Salaries Expense Rp2.250.000,00
Total Expenses Rp16.116.250,00

Operating Profit Rp142.707.507,58

Other Income
Interest Revenue Rp5.320.000,00
Total Other Income Rp5.320.000,00

Other Expenses
Interest Expense Rp100.000,00
Bank Service Charge Rp250.000,00
Total Other Expenses Rp350.000,00

Net Profit / (Loss) Rp147.677.507,58

 PT PERMATA
Gg. Guruh III Rt 01/12, Ngasinan, Kec. Jebres, Surakarta

Balance Sheet

As of January 2021
12/04/2021
14.31.27

Assets
Current Asset
Cash in Bank Rp661.128.000,00
Petty Cash Rp4.900.000,00
Account Receivable Rp121.325.000,00
Allowance For Doubfull Debt -Rp20.966.250,00
Merchandise Inventory Rp267.950.757,58
Store Supplies Rp2.250.000,00
Prepaid Insurance Rp6.650.000,00
Prepaid Rent Rp7.400.000,00
Prepaid Income Tax Rp7.500.000,00
Fixed Asset
Equipment at Cost Rp31.650.000,00
Equipment Accum. Dept -Rp9.500.000,00
Total Assets Rp1.080.287.507,58

Liabilities
Short Term Liabilities
Account Payable Rp244.800.000,00
Expense Payable Rp4.082.500,00
VAT Payable Rp25.050.000,00
Long Term Liabilities
Bank Niaga Loan Rp235.000.000,00
Total Liabilities Rp508.932.500,00

Net Assets Rp571.355.007,58

Equity
Current Year Earnings Rp147.677.507,58
Paid Up Capital Rp436.377.500,00
Devidend -Rp12.700.000,00
Total Equity Rp571.355.007,58