Case Study 2021

Name : __________________________________
Class : __________________________________
NPM : __________________________________
I. INFORMASI TENTANG PERUSAHAAN
A. IDENTITAS DAN USAHA POKOK PERUSAHAAN

Nama perusahaan : PT. ELEKTRINDO
Alamat : Jl. Otista No. 102, Bandung
Akte Pendirian : No. 1060 Tgl. 12 Maret 2008 (Akte : Perubahan Notaris Tn. Haryadi, S.H.
di Bandung).
NPWP Nomor : 49.215.952.1-431.000 tanggal 20 April 2008
NPPKP Nomor : 49.215.952.1-431.000 tanggal 25 Mei 2008
Nomor telepon : (022) 420 5252
Nomor faksimil : (022) 420 5353
Alamat e-mail : elektrindo@gmail.com
PT. ELEKTRINDO adalah perusahaan yang bergerak dalam perdagangan LED TV berupa SAMSUNG
LED TV 25” (UA25F) dan SAMSUNG LED TV 30” (UA30F). PT. ELEKTRINDO membeli dari distributor
secara kredit. LED TV kemudian dijual secara kredit ke pelanggan yang didominasi toko-toko
elektronik. Perusahaan dipimpin oleh Kartini, SE.,MM. sebagai Direktur Utama dan memiliki 10
(sepuluh) orang karyawan.
B. KEBIJAKAN AKUNTANSI
Berikut adalah sebagian kebijakan akuntansi yang penting Anda pahami sehubungan dengan tugas
yang akan dilaksanakan.
1. Umum
 Sistem pembukuan berpasangan dengan dasar akrual basis.
 Periode akuntansi tahunan (01 Januari – 31 Desember).
 Sub periode akuntansi 12 (dua belas) bulan.
 Pada setiap akhir bulan dan akhir tahun disusun laporan keuangan.
 Setiap akhir bulan disusun Rekonsiliasi Bank atas dasar rekening koran bank.
 Digunakan jurnal umum dan khusus untuk mencatat setiap transaksi yang terjadi.
 Mata uang rupiah (single currency).
2. Pembelian Barang Dagangan

 Setiap pembelian barang dagangan dilakukan secara kredit dan dicatat pada buku Jurnal
Pembelian (Purchases Journal). Besarnya PPN Masukan (VAT In) adalah 10% dari dasar
pengenaan pajak (DPP) dan faktur pajak standar diterima pada tanggal yang sama dengan
terjadinya pembelian.
Merchandise Inventory xxx
Value Added Tax (VAT) In xxx
Accounts Payable xxx
 Beban angkut pembelian yang timbul dari transaksi pembelian barang dagangan menjadi
tanggungan perusahaan penjual.
 Retur pembelian (akun retur pembelian tidak digunakan) diperhitungkan sebagai pengurang
atas utang dagang, PPN Masukan serta persediaan barang dagangan. Transaksi ini dicatat di
buku Jurnal Umum (General Journal).
Accounts Payable xxx
Value Added Tax - VAT In xxx
1
3. Penjualan Barang Dagangan
Setiap penjualan barang dagangan dilakukan secara kredit dan dicatat pada buku Jurnal
Penjualan (Sales Journal). Setiap penjualan diperhitungkan PPN Keluaran (VAT Out) 10% dari
dasar pengenaan pajak dan faktur pajak standar diterbitkan pada tanggal yang sama dengan
terjadinya penjualan.
Accounts Receivable xxx
Value Added Tax - VAT Out xxx
Sales xxx
Cost of Goods Sold xxx

 Beban angkut penjualan yang timbul dari transaksi penjualan barang dagangan menjadi
tanggungan pembeli/pelanggan.
 Setiap retur penjualan (gunakan akun retur penjualan) diperhitungkan sebagai pengurang
atas nilai piutang dagang, PPN Masukan dan beban pokok penjualan. Transaksi ini dicatat di
buku Jurnal Umum.
Sales Returns xxx
Value Added Tax - VAT Out xxx
Accounts Receivable xxx

Cost of Goods Sold xxx
 Ketentuan termin pelunasan piutang usaha yang berkaitan dengan transaksi penjualan barang
dagangan adalah 3/10, n/30.
4. Piutang Dagang
 Mengantisipasi timbulnya piutang dagang yang tidak dapat ditagih, perusahaan membentuk
cadangan kerugian piutang. Beban kerugian piutang ditetapkan sebesar 1% dari PENJUALAN.
Pencatatan akuntansi untuk penghapusan piutang dagang menggunakan metoda cadangan.
5. Pengeluaran Kas
 Pengeluaran kas di atas Rp. 3.500.000 dilakukan dengan menggunakan cek yang didukung
dengan bukti pengeluaran kas atau perintah penarikan cek.
 Pengeluaran kas Rp. 3.500.000 ke bawah dilakukan dengan menggunakan dana kas kecil.
 Sistem pencatatan dana kas kecil menggunakan sistem dana berfluktuasi (fluctuating fund
system). Dana kas kecil disesuaikan dengan kebutuhan dengan waktu pengisian kembali
biasanya pada akhir bulan, kecuali pada akhir tahun buku pengisian akan dilakukan pada awal
bulan berikutnya.
6. Penerimaan Kas
 Semua penerimaan kas wajib disetorkan ke bank pada hari yang sama dengan transaksi
diterimanya kas.
 Setiap setoran kas ke bank didukung dengan slip setoran bank.
 Bila penerimaan kas terjadi pada hari Minggu atau hari libur lainnya, maka penerimaan kas
akan disetorkan paling lambat pada hari berikutnya.
7. Penilaian Persediaan Barang Dagangan
 Pencatatan persediaan barang dagangan menggunakan sistem perpetual dengan metode
penilaian harga pokok FIFO.
 Masing-masing item persediaan dibuatkan satu kartu barang untuk mencatat mutasi setiap
itemnya.
8. Penyusutan Aset Tetap
 Aset tetap berujud yang dimiliki perusahaan dicatat berdasarkan harga perolehan.
Penyusutan (depresiasi) dihitung dengan metode garis lurus (straight line method).
 Perhitungan dan pencatatan beban penyusutan dilakukan setiap akhir bulan.
9. Perpajakan
 Dengan asumsi seluruh faktur pajak adalah Faktur Pajak Standar, PPN Masukan dan PPN
Keluaran ditutup setiap akhir periode dengan cara mendebit VAT Out dan mengkredit VAT In
dan selisihnya ditampung pada akun Value Added Tax (VAT) Payable atau Value Added Tax
(VAT) Receivable tergantung selisih yang terjadi.
2
 Uang Muka PPh 25/Angsuran Pajak yang wajib perusahaan setorkan ke kas Negara melalui
bank persepsi setiap bulannya untuk diperhitungkan pada saat penyampaian SPT Tahunan
perusahaan.
Prepaid Income Tax Article 25 xxx
Cash in Bank – Bank BJB xxx
 PPh Pasal 21 atas Karyawan dipotong oleh pihak perusaahaan pada saat pembayaran gaji dan
upah.
Wages and Salaries Expense xxx
Income Tax Article 21 xxx
 Potongan PPh pasal 4 ayat 2 disebabkan oleh penerimaan bunga atas rekening perusahaan di
bank.
Income Tax Article 4 (2) Expense xxx
Interest Income xxx
 Utang Pajak PPh Ps 25/29
Akun Income Tax Expense, Utang Pajak PPh Ps 25/29 dan Prepaid Income Tax Article 25 akan
digunakan setelah dilakukan koreksi fiskal atas laporan keuangan untuk menentukan PKP dan
kemudian dikalikan dengan tarif Pasal 17b UU.No.36 Tahun 2008. Anda tidak perlu melakukan
tugas ini, karena hal tersebut akan dilaksanakan oleh Bagian Perpajakan perusahaan.
II. DAFTAR AKUN PERUSAHAAN
FUNGSI UNTUK MENCATAT

NOMOR NAMA AKUN
MUTASI NILAI:
Current Assets Aset Lancar
1-110 Cash in Bank – BJB Kas di bank - BJB
1-120 Petty Cash Kas kecil
1-130 Accounts Receivable Piutang usaha
1-140 Allowance of Doubtful Debt Penyisihan/cadangan kerugian piutang
1-150 Merchandise Inventory Persediaan barang dagangan
1-160 Office Supplies Perlengkapan kantor
1-170 Prepaid Insurance Uang muka/persekot asuransi
1-180 Prepaid Rent Uang muka/persekot sewa
1-190 Value Added Tax (VAT) Receivable Piutang Pajak pertambahan nilai (PPN)
1-191 VAT in PPN masukan
1-192 Prepaid Income Tax Article 25 Uang Muka PPh 25/Angsuran Pajak
Long Term Investment: Investasi jangka panjang :

1-210 Stock Investments Investasi dalam bentuk saham
Fixed Assets: Aset Tetap :

1-310 Land (at Cost) Tanah (pada harga perolehan)
1-320 Buildings (at Cost) Bangunan (pada harga perolehan)
1-321 Acc. Depreciation - Buildings Akumulasi penyusutan – Bangunan
1-330 Equipment (at Cost) Peralatan (pada harga perolehan)
1-331 Acc. Depreciation - Equipment Akumulasi penyusutan – Peralatan
Current Liabilities: Liablitas lancar :

2-110 Accounts Payable Utang usaha
2-120 Accrued Expense Utang beban
2-130 VAT Payable Utang PPN
2-131 VAT Out PPN keluaran
2-132 Income Tax Article 21 Payable Utang Pajak PPh Ps 21
3
FUNGSI UNTUK MENCATAT
NOMOR NAMA AKUN
MUTASI NILAI:
2-133 Income Tax Article 23 Payable Utang Pajak PPh Ps 23
2-134 Income Tax Article 25/29 Payable Utang Pajak PPh Ps 25/29
Long Term Liabilities: Lialibilitas jangka panjang :

2-210 Bank BJB, Loan Utang Bank - BJB
Owner’s Equity Ekuitas pemilik :

3-110 Stock Capital Modal saham
3-130 Retained Earning Saldo Laba Periode Lalu
3-140 Income Summary Ikhtisar Laba Rugi
Revenues: Pendapatan:
4-110 Sales Penjualan
4-120 Sales Discount Potongan penjualan
4-130 Sales Return and Allowances Retur penjualan dan pengurangan harga
Cost of Goods Sold: Beban pokok penjualan

5-110 Cost of Goods Sold Beban/harga pokok barang dagangan
Operating Expense: Beban operasi :

6-110 Utilities Expense Beban telepon, air, dan listrik
6-120 Office Supplies Expense Beban perlengkapan toko
6-131 Doubtful Debts Expense Beban penyisihan piutang tak tertagih
6-132 Bad Debts Expense Beban penghapusan piutang
6-151 Depreciation Expense Beban depresiasi (seluruh asset tetap)
6-160 Insurance Expense Beban asuransi
6-170 Rent Expense Beban sewa toko
6-180 Wages and Salaries Expense Beban upah dan gaji
6-190 Advertising Expense Beban iklan
6-200 Others Operating Expense Beban-beban operasi lainnya
Others Revenues and Gains: Pendapatan dan keuntungan lain-lain:

8-110 Interest Income Pendapatan bunga
8-120 Dividend Income Pendapatan dIviden
8-130 Gain (loss) on Sale of Stocks Laba (rugi) penjualan saham (investasi)
8-140 Freight Collected Pendapatan jasa transportasi penjualan
Others Expenses and Losses: Beban dan kerugian lain-lain

9-110 Interest Expense Beban bunga
9-120 Bank Service Charges Beban administrasi bank
9-130 Late Fees Expense Beban denda pembayaran utang dagang
9-140 Income Tax Article 4 (2) Expense Potongan PPh pasal 4 ayat 2
4
III. NERACA SALDO TANGGAL 30 NOVEMBER 2013
PT. ELEKTRINDO
TRIAL BALANCE
NOVEMBER, 30 2013
(in Rp)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1-110 Cash in Bank 350,650,000
1-120 Petty Cash 15,250,000
1-130 Accounts Receivable 99,500,000
1-140 Allowance of Doubtful Debt 15,000,000
1-150 Merchandise Inventory 163,200,000
1-160 Office Supplies 25,600,000
1-170 Prepaid Insurance 89,250,000
1-190 VAT (Value Added Tax) Receivable -
1-191 VAT (Value Added Tax) In -
1-192 Prepaid Income Tax Article 25 17,350,000
1-310 Land 600,000,000
1-320 Buildings 750,000,000
1-321 Acc. Depreciation – Buildings 184,375,000
1-330 Equipment 314,400,000
1-331 Acc. Depreciaton – Equipment 193,225,000
2-110 Accounts Payable 121,750,000
2-120 Accrued Expense 13,500,000
2-130 VAT (Value Added Tax) Payable 29,000,000
2-131 VAT (Value Added Tax) Out -
2-132 Income Tax Article 21 Payable 1,700,000
2-133 Income Tax Article 23 Payable -
2-134 Income Tax Article 25/29 Payable 1,850,000
2-210 BJB Bank, Loan 510,000,000
3-110 Stock Capital 450,000,000
3-130 Retained Earnings 761,450,000
4-110 Sales 910,500,000
4-120 Sales Discount 22,400,000
4-130 Sales Return and Allowance -
5-110 Cost of Goods Sold 450,800,000
6-110 Utilities Expense 19,600,000
6-120 Office Supplies Expense 7,500,000
6-131 Doubtful Debts Expense 13,450,000
6-151 Depreciation Expense 70,400,000
6-160 Insurance Expense 36,750,000
6-180 Wages and Salaries 104,500,000
6-190 Advertising Expense 25,150,000
6-200 Others Operating Expense 16,750,000
8-110 Interest Income 14,300,000
8-140 Freights Collected 7,650,000
9-110 Interest Expenses 9,450,000
9-120 Bank Service Charges 8,550,000
9-140 Income Tax Article 4(2) Expense 3,800,000
TOTAL 3,214,300,000 3,214,300,000
5
IV. DAFTAR PELANGGAN, PEMASOK, PERSEDIAAN BARANG DAGANGAN, DAN ASET TETAP
A. DAFTAR PELANGGAN DAN SALDO PIUTANG USAHA per 30 November 2013
CODE CS-01 CS-02 CS-03 TOTAL (Rp.)

NAME TOKO ABC TOKO AGIS TOKO SOLUTION
Jl. Dalem Kaum No. Jl. Karapitan No. 15 Jl. Pungkur No. 80
ADDRESS
300 Bandung Bandung Bandung
TELP. NO. 022- 424 3400 022- 424 1515 022- 424 8090
INVOICE NO. F-11-5 F- 11-6 F-11-7
DATE 26 Nov 2013 28 Nov 2013 29 Nov 2013
TERMS 3/10, n/30 3/10, n/30 3/10, n/30
BALANCE (Rp.) 32.500.000 40.750.000 26.250.000 99.500.000
B. DAFTAR PEMASOK DAN SALDO UTANG USAHA per 30 November 2013
CODE SP-01 SP-02 SP-03 TOTAL (Rp.)

NAME PT. TELESINDO PT. INDOTIVI PT. TANTIVI
Jl. Kebon Nanas Jl. Tanah Abang Jl. Blora No. 700
ADDRESS
No. 90 Jakarta V/No. 150 Jakarta Jakarta
TELP. NO. 021- 2650 130 021- 4450 250 021- 3870 820
INVOICE NO. F-TS-6/11 F-IT-27/11 F-TT-08/11
DATE 6 Nov 2013 27 Nov 2013 8 Nov 2013
TERMS 2/10, n/30 2/10, n/30 2/10, n/30
BALANCE (Rp.) 39.000.000 52.250.000 30.500.000 121.750.000
C. DAFTAR PERSEDIAAN BARANG DAGANGAN per 30 November 2013
CODE UA25F UA30F TOTAL (Rp.)

TYPE LED TV 25” LED TV 30”
PRODUCT SAMSUNG SAMSUNG
125% DARI HARGA BELI 125% DARI HARGA BELI
SELLING PRICE
(PURCHASE PRICE) (PURCHASE PRICE)
PURCHASE PRICE 2.400.000 3.200.000
QUANTITY 32 27
BALANCE (Rp.) 76.800.000 86.400.000 163.200.000
D. AKTIVA TETAP
ACQUISITION ACQUISITION COST DEPRECIATION

NO. FIXED ASSETS
DATE (Rp.) RATE / YEAR
Land
1 2009 600.000.000 0%
Jl. Otista No. 102 Bandung
Building
2 2009 750.000.000 5%
Jl. Otista No. 102 Bandung
3 Equipment 2010 314.400.000 12,5 %
Jumlah 1.664.400.000
6
V. RINCIAN PEKERJAAN
Oleh karena teknisi akuntansi yang menangani pekerjaan administrasi/akuntansi sementara ini sedang
cuti, maka pimpinan perusahaan meminta anda untuk menggantikannya. Tugas anda adalah
menyelesaikan pekerjaan akuntansi berkaitan dengan pencatatan dokumen transaksi ke dalam buku
jurnal dan buku pembantunya. Adapun pekerjaan Anda meliputi:
NO ASPEK YANG DINILAI SKOR

A KETERAMPILAN
1 Sales Journal and recapitulation 10
2 Cash Receipts Journal and recapitulation 10
3 Purchases Journal and recapitulation 10
4 Cash Payments journal and recapitulation 10
5 General Journal and recapitulation 10
6 Petty Cash Journal and recapitulation 10
7 Inventory Cards 20
8 Subsidiary Ledger – Accounts Receivable 5
9 Subsidiary Ledger – Accounts Payable 5
B SIKAP KERJA
1 Kerapihan dan kebersihan 5
2 Kecepatan 5
Total skor 100
VI. DOKUMEN TRANSAKSI
7
DOKUMEN-1
PT.
AUTHORISED
ELEKTRINDO Jl. Otista 102 DEALER LED TV
Bandung
BUKTI KAS MASUK

BKM No. : BKM 12-01
Tanggal : 2-Dec-13
Diterima dari : TOKO ABC
Jumlah Diterima : #Tiga Puluh Satu Juta Lima Ratus Dua Puluh Lima Ribu Rupiah#
Keterangan : Diterima pelunasan piutang usaha dari TOKO ABC atas penjualan kredit tanggal
26 November 2013 setelah potongan 3%
Rp. 31,525,000
Direktur, Kabag. Keuangan, Dibukukan Oleh,
tini Sri
(Kartini) (Srimulya) ( )
DOKUMEN-2
PT.
Jl. Otista 102 AUTHORISED
ELELTRINDO DEALER LED TV
Bandung
BUKTI KAS KELUAR

BKK No. : BKK 12-01
Tanggal : 3-Dec-13
Dibayarkan kepada : PT. TELESINDO
Jumlah Dibayar : #Tiga Puluh Sembilan Juta Rupiah#
Keterangan : Pelunasan utang dagang atas pembelian kredit tanggal 6 November 2013
Faktur F-TS-6/11
Rp. 39,000,000
tini sri
8
DOKUMEN-3
PT.
AUTHORISED
Bandung
BUKTI KAS KELUAR

BKK No. : BKK 12-02
Tanggal : 6-Dec-13
Dibayarkan kepada : Bagian Penggajian
Jumlah Dibayar : #Sepuluh Juta Dua Ratus Lima Puluh Ribu Rupiah#
Keterangan : Pembayaran gaji karyawan yang terutang bulan November 2013

Accrued Expenses 10,250,000
Rp. 10,250,000
tini sri
DOKUMEN-4
PT.
ELEKTRINDO DEALER LED TV
Bandung
VOUCHER KAS KECIL

VKK No. : VKK 12-01
Tanggal : 6-Dec-13
Dibayarkan kepada : TOKO MAJU
Jumlah Dibayar : #Dua Juta Seratus Lima Puluh Ribu Rupiah#
Keterangan : Pembelian keperluan rumah tangga kantor untuk bulan Desember 2013,
dicatat sebagai Other Operating Expense (6 - 200)
Rp. 2,150,000
Kasir Kas Kecil, Yang Menerima, Dibukukan Oleh,
cici nisa
(Cici S) (Anisa) ( )
9
10
DOKUMEN-7
PT.
AUTHORISED
Bandung
BUKTI KAS KELUAR

BKK No. : BKK 12-03
Tanggal : 9-Dec-13
Dibayarkan kepada : PT. TANTIVI
Jumlah Dibayar : #Tiga Puluh Juta Lima Ratus Ribu Rupiah#
Keterangan : Pelunasan utang dagang atas pembelian kredit tanggal 8 November 2013
Faktur F-TT-8/11
Rp. 30,500,000
tini sri
DOKUMEN-8
PT.
Bandung
BUKTI KAS MASUK

BKM No. : BKM 12-02
Tanggal : 10-Dec-13
Diterima dari : TOKO SOLUTION
Jumlah Diterima : #Dua Puluh Enam Juta Dua Ratus Lima Puluh Ribu Rupiah#
Keterangan : Diterima pelunasan piutang usaha dari TOKO SOLUTION atas penjualan kredit tanggal
29-Nov-13
Rp. 26,250,000
tini sri
11
12
DOKUMEN-11
PT.
AUTHORISED
Bandung
BUKTI KAS KELUAR

BKK No. : BKK 12-04
Tanggal : 12-Dec-13
Dibayarkan kepada : Bank "PERSEPSI"
Jumlah Dibayar : #Tiga Puluh Dua Juta Lima Ratus Lima Puluh Ribu Rupiah#
Keterangan : Pelunasan pajak atas laporan SPT Masa Bulan November 2013 yang akan disampaikan :
Income Tax Article 21 Payable 1,700,000
VAT (Value Added Tax) Payable 29,000,000
Income Tax Article 25/29 Payable 1,850,000
32,550,000
Rp. 32,550,000
tini sri
DOKUMEN-12
PT. TELESINDO No. Faktur : F-TS-13/13

Jl. Kebon Nanas No. 90 Tanggal : 13 Desember 2013
Jakarta Termin : 2/10;n/30
P.O. No. : PO-TS-13/12
Kepada : PT. ELEKTRINDO
Jl. Otista No. 102, BDG
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga (Rp./unit) Total Harga (Rp.)
1 SAMSUNG UA25F 9 Unit 2,500,000 22,500,000
2 SAMSUNG UA30F 7 Unit 3,300,000 23,100,000
Total Penjualan 45,600,000
PPN 10% 4,560,000
Utang Dagang 50,160,000
Catatan : Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur Pajak Standar
Bagian Pemasaran, Disetujui Oleh, Dibukukan Oleh,
mei gent
(Meyrini) (Genta) ( )
13
DOKUMEN-13
PT.
Bandung
BUKTI KAS MASUK

BKM No. : BKM 12-03
Tanggal : 14-Dec-13
Diterima dari : TOKO AGIS
Jumlah Diterima : #Empat Puluh Juta Tujuh Ratus Lima Puluh Ribu Rupiah#
Keterangan : Diterima pelunasan piutang usaha dari TOKO AGIS atas penjualan kredit tanggal
28-Nov-13
Rp. 40,750,000
tini sri
DOKUMEN-14
PT. TELESINDO Nota Kredit No. : NK-12-1

Jl. Kebon Nanas No. 90 Atas Faktur No. : F-TS-13/12
Jakarta Tanggal : 14 Desember 2013
Kepada : PT. ELEKTRINDO

Jl. Otista No. 102, BDG
NOTA KREDIT
No. Nama Barang Jumlah Satuan Harga (Rp./unit) Total Harga (Rp.)
1 SAMSUNG UA25F 4 Unit 2,500,000 10,000,000
2 SAMSUNG UA30F 3 Unit 3,300,000 9,900,000
Total Penjualan 19,900,000
PPN 10% 1,990,000
Utang Dagang 21,890,000
Catatan : Faktur Penjualan ini diasumsikan sudah dilampiri dengan Faktur Pajak Standar
Bagian Pemasaran, Disetujui Oleh, Dibukukan Oleh,
mei gent
(Meyrini) (Genta) ( )
14
15
16
DOKUMEN-19
PT.
AUTHORISED
Bandung
BUKTI KAS KELUAR

BKK No. : BKK 12-05
Tanggal : 27-Dec-13
Dibayarkan kepada : Bank BJB
Jumlah Dibayar : #Empat Belas Juta Tujuh Ratus Lima Puluh Ribu Rupiah#
Keterangan : Pembayaran angsuran utang Bank BJB :

Utang Bank BJB 11,500,000
Beban Bunga 3,250,000
14,750,000
Rp. 14,750,000
tini sri
17
PT. ELEKTRINDO
PURCHASES JOURNAL
December 2013
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchandise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 7 F-IT-7/13 PT. INDOTIVI 82,900,000 8,290,000 91,190,000 1
2 13 F-TS-13/13 PT. TELESINDO 45,600,000 4,560,000 50,160,000 2
3 21 F-TT-21/13 PT. TANTIVI 74,600,000 7,460,000 82,060,000 3
4 4
5 5
6 TOTAL 203,100,000 20,310,000 223,410,000 6
Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ ..................... 1-150 203,100,000 2-110 223,410,000
1-191 20,310,000
Total 223,410,000 Total 223,410,000
18
PT. ELEKTRINDO
SALES JOURNAL
December 2013
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Post
Date Doc. No. Description Accounts Cost of Goods OTHERS Merchandise OTHERS
Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 7 F-12-1 TOKO AGIS 91,300,000 66,400,000 83,000,000 8,300,000 66,400,000 1
2 11 F-12-2 TOKO ABC 133,100,000 96,800,000 121,000,000 12,100,000 96,800,000 2
3 19 F-12-3 TOKO SOLUTION 79,887,500 58,100,000 72,625,000 7,262,500 58,100,000 3
4 4
5 5
6 TOTAL 304,287,500 221,300,000 276,625,000 27,662,500 221,300,000 6

DEBIT CREDIT
Prepared by : ............ .....................
Posted by : ............ ..................... 1-130 304,287,500 4-110 276,625,000
5-110 221,300,000 2-131 27,662,500
1-150 221,300,000
TOTAL 525,587,500 TOTAL 525,587,500
19
PT. ELEKTRINDO
CASH RECEIPTS JOURNAL
December 2013
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 2 BKM-12-01 TOKO ABC 31,525,000 4-120 975,000 32,500,000 1
2 10 BKM-12-02 TOKO SOLUTION 26,250,000 26,250,000 2
3 14 BKM-12-03 TOKO AGIS 40,750,000 40,750,000 3
4 4
5 5
6 TOTAL 98,525,000 975,000 99,500,000 6

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-110 98,525,000 1-130 99,500,000
Posted by : ............ .....................
4-120 975,000
TOTAL 99,500,000 TOTAL 99,500,000
20
PT. ELEKTRINDO
CASH PAYMENTS JOURNAL
December 2013
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 3 BKK 12-01 PT. TELESINDO 39,000,000 39,000,000 1
2 6 BKK 12-02 Bayar accrued expesenses 2-120 10,250,000 10,250,000 2
3 9 BKK 12-03 PT. TANTIVI 30,500,000 30,500,000 3
4 12 BKK 12-04 Pelunasan Pajak SPT Masa 2-130 29,000,000 32,550,000 4
5 2-132 1,700,000 5
6 2-134 1,850,000 6
7 27 BKK 12-05 Angsuran pinjaman 2-210 11,500,000 14,750,000 7

8 9-110 3,250,000 8
9 TOTAL 69,500,000 57,550,000 127,050,000 9

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
2-110 69,500,000 1-110 127,050,000
Posted by : ............ .....................
2-120 10,250,000
2-130 29,000,000
2-132 1,700,000
2-134 1,850,000
2-210 11,500,000
9-110 3,250,000
TOTAL 127,050,000 TOTAL 127,050,000
21
PT. ELEKTRINDO
PETTY CASH JOURNAL
December 2013
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash
1 DEC 6 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 2,150,000 2,150,000 1
2 10 VKK 12-02 Listrik, Air, dan Telp Nov 2013 Accrued Expense 2-120 3,250,000 3,250,000 2
3 19 VKK 12-03 Pemeliharaan Perlengkapan Others Operating Expense 6-200 2,350,000 2,350,000 3
4 4
5 5
6 TOTAL 7,750,000 7,750,000 6

DEBET CREDIT
Prepared by : ............ ..................
Posted by : ............ ................... 2-120 3,250,000 1-120 7,750,000
6-200 4,500,000
TOTAL 7,750,000 TOTAL 7,750,000
22
PT. ELEKTRINDO
GENERAL JOURNAL
December 2013
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 14 NK-12-1 Accounts Payable 21,890,000 1
2 VAT (Value Added Tax) In 1,990,000 2
3 Merchandise Inventory 19,900,000 3
4 (Retur pembelian ke PT. TELESINDO) 4
5 5
6 20 NK-12/01 VAT (Value Added Tax) Out 2,487,500 6
7 Sales Return and Allowance 24,875,000 7
8 Accounts Receivable 27,362,500 8
9 (Retur penjualan dari TOKO SOLUTION) 9
10 10
11 Merchandise Inventory 19,900,000 11
12 Cost of Goods Sold 19,900,000 12
13 (Retur penjualan dari TOKO SOLUTION) 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 TOTAL 69,152,500 69,152,500 21
RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
2-110 21,890,000 1-191 1,990,000 Posted by : ............ .....................
2-131 2,487,500 1-150 19,900,000
4-130 24,875,000 1-130 27,362,500
1-150 19,900,000 5-110 19,900,000
TOTAL 69,152,500 TOTAL 69,152,500
23
PT. ELEKTRINDO
INVENTORY CARD
December 2013
(in Rp.)
No : UA25F
Product : TV LED 25"
Location : Store Basement
Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 32 2,400,000 76,800,000 1
2 7 16 2,500,000 40,000,000 32 2,400,000 76,800,000 2
3 16 2,500,000 40,000,000 3
4 7 13 2,400,000 31,200,000 19 2,400,000 45,600,000 4
5 16 2,500,000 40,000,000 5
6 11 19 2,400,000 45,600,000 16 2,500,000 40,000,000 6
7 13 9 2,500,000 22,500,000 25 2,500,000 62,500,000 7
8 14 (4) 2,500,000 (10,000,000) 21 2,500,000 52,500,000 8
9 19 14 2,500,000 35,000,000 7 2,500,000 17,500,000 9
10 20 (4) 2,500,000 (10,000,000) 11 2,500,000 27,500,000 10
11 21 14 2,500,000 35,000,000 25 2,500,000 62,500,000 11
12 12
13 13
14 14
15 15
16 16
Date Signature
Prepared by : ............ .....................
24
PT. ELEKTRINDO
INVENTORY CARD
December 2013
(in Rp.)
No : UA30F
Product : TV LED 30"
Location : Store Basement
Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 27 3,200,000 86,400,000 1
2 7 13 3,300,000 42,900,000 27 3,200,000 86,400,000 2
3 13 3,300,000 42,900,000 3
4 7 11 3,200,000 35,200,000 16 3,200,000 51,200,000 4
5 13 3,300,000 42,900,000 5
6 11 16 3,200,000 51,200,000 13 3,300,000 42,900,000 6
7 13 7 3,300,000 23,100,000 20 3,300,000 66,000,000 7
8 14 (3) 3,300,000 (9,900,000) 17 3,300,000 56,100,000 8
9 19 7 3,300,000 23,100,000 10 3,300,000 33,000,000 9
10 20 (3) 3,300,000 (9,900,000) 13 3,300,000 42,900,000 10
11 21 12 3,300,000 39,600,000 25 3,300,000 82,500,000 11
12 12
13 13
14 14
15 15
16 16
Date Signature
Prepared by : ............ .....................
25
PT. ELEKTRINDO
GENERAL LEDGER
December 2013
(in Rp.)
Account : Cash in Bank Acct. No. : 1-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 350,650,000
31 CRJ 1 98,525,000 449,175,000
31 CPJ 1 127,050,000 322,125,000
Account : Petty Cash Acct. No. : 1-120

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 7,750,000 7,500,000
Account : Accounts Receivable Acct. No. : 1-130

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 304,287,500 403,787,500
31 CRJ 1 99,500,000 304,287,500
31 GJ 1 27,362,500 276,925,000
Account : Allowance of Doubtful Debt Acct. No. : 1-140

POST. Balance
REF. DEBIT CREDIT
Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 203,100,000 366,300,000
31 SJ 1 221,300,000 145,000,000
31 GJ 1 19,900,000 125,100,000
31 CREDIT 19,900,000 145,000,000
26
Account : Office Supplies Acct. No. : 1-160
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 10.500.000
31
Account : Prepaid Insurance Acct. No. : 1-170

POST. Balance
REF. DEBIT CREDIT
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 18.930.000 18.930.000
31 GJ 1 1.920.000 17.010.000
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
REF. DEBIT CREDIT
-
Account : Land Acct. No. : 1-310

POST. Balance
REF. DEBIT CREDIT
27
Account : Buildings Acct. No. : 1-320
POST. Balance
REF. DEBIT CREDIT
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

POST. Balance
REF. DEBIT CREDIT
Account : Equipment Acct. No. : 1-330

POST. Balance
REF. DEBIT CREDIT
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
REF. DEBIT CREDIT
Account : Accounts Payable Acct. No. : 2-110

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 208.230.000 341.530.000
31 CPJ 1 77.200.000 264.330.000
31 GJ 1 21.120.000 243.210.000
Account : Accrued Expense Acct. No. : 2-120

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 CPJ1 8.750.000 -
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

DATE DESCRIPTION
POST.
DEBIT CREDIT
Balance
REF. DEBIT CREDIT
31 CPJ 1 30.400.000 -
Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 34.300.000 34.300.000
31 GJ 1 2.400.000 31.900.000
28
Account : Income Tax Article 21 Payable Acct. No. : 2-132
POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 1,700,000 -
Account : Income Tax Article 23 Payable Acct. No. : 2-133

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 1,850,000 -
Account : Bank BJB, Loan Acct. No. : 2-210

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 11,500,000 498,500,000
Account : Stock Capital Acct. No. : 3-110

POST. Balance
REF. DEBIT CREDIT
Account : Retained Earnings Acct. No. : 3-130

POST. Balance
REF. DEBIT CREDIT
Account : Sales Acct. No. : 4-110

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 276,625,000 1,187,125,000
Account : Sales Discount Acct. No. : 4-120

POST. Balance
REF. DEBIT CREDIT
31 CRJ 1 975,000 23,375,000
29
Account : Sales Return and Allowance Acct. No. : 4-130
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 24.000.000 24.000.000
Account : Cost of Goods Sold Acct. No. : 5-110

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 274.400.000 795.180.000
31 GJ 1 19.200.000 775.980.000
Account : Utilities Expense Acct. No. : 6-110

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 1.500.000 17.500.000
Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
REF. DEBIT CREDIT
Account : Doubtful Debts Expense Acct. No. : 6-131

POST. Balance
REF. DEBIT CREDIT
Account : Depreciation Expense Acct. No. : 6-151

POST. Balance
REF. DEBIT CREDIT
Account : Insurance Expense Acct. No. : 6-160

POST. Balance
REF. DEBIT CREDIT
30
Account : Wages and Salaries Acct. No. : 6-180
POST. Balance
REF. DEBIT CREDIT
Account : Advertising Expense Acct. No. : 6-190

POST. Balance
REF. DEBIT CREDIT
Account : Others Operating Expense Acct. No. : 6-200

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 1.325.000 13.186.875
31 PCJ 1 1.250.000 14.436.875
Account : Interest Income Acct. No. : 8-110

POST. Balance
REF. DEBIT CREDIT
Account : Freights Collected Acct. No. : 8-140

POST. Balance
REF. DEBIT CREDIT
Account : Interest Expenses Acct. No. : 9-110

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 4.350.000 12.710.000
Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

POST. Balance
REF. DEBIT CREDIT
Date Signature
Prepared by : ............ .....................
31
PT. ELEKTRINDO
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2013
(in Rp.)
Customer : TOKO ABC Code : CS-01

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 133,100,000 165,600,000
31 CRJ 1 32,500,000 133,100,000
Customer : TOKO AGIS Code : CS-02

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 91,300,000 132,050,000
31 CRJ 1 40,750,000 91,300,000
Customer : TOKO SOLUTION Code : CS-03

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 79,887,500 106,137,500
31 CRJ 1 26,250,000 79,887,500
31 GJ 1 27,362,500 52,525,000
Date Signature
Prepared by : ............ .....................
32
PT. ELEKTRINDO
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2013
(in Rp.)
Customer : PT. TELESINDO Code : SP-01

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 50,160,000 89,160,000
31 CPJ 1 39,000,000 50,160,000
31 GJ 1 21,890,000 28,270,000
Customer : PT. INDOTIVI Code : SP-02

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 91,190,000 143,440,000
Customer : PT. TANTIVI Code : SP-03

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 82,060,000 112,560,000
31 CPJ 1 30,500,000 82,060,000
Date Signature
Prepared by : ............ .....................
33
PT. ELEKTRINDO
UNADJUSTED TRIAL BALANCE
DESEMBER, 31 2013
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 322,125,000 1
2 1-120 Petty Cash 7,500,000 2
3 1-130 Accounts Receivable 276,925,000 3
4 1-140 Allowance of Doubtful Debt 15,000,000 4
5 1-150 Merchandise Inventory 145,000,000 5
6 1-160 Office Supplies 25,600,000 6
7 1-170 Prepaid Insurance 89,250,000 7
8 1-190 VAT (Value Added Tax) Receivable - 8
9 1-191 VAT (Value Added Tax) In 18,320,000 9
10 1-192 Prepaid Income Tax Article 25 17,350,000 10
11 1-310 Land 600,000,000 11
12 1-320 Buildings 750,000,000 12
13 1-321 Acc. Depreciation – Buildings 184,375,000 13
14 1-330 Equipment 314,400,000 14
15 1-331 Acc. Depreciaton – Equipment 193,225,000 15
16 2-110 Accounts Payable 253,770,000 16
17 2-120 Accrued Expense - 17
18 2-130 VAT (Value Added Tax) Payable - 18
19 2-131 VAT (Value Added Tax) Out 25,175,000 19
20 2-132 Income Tax Article 21 Payable - 20
21 2-133 Income Tax Article 23 Payable - 21
22 2-134 Income Tax Article 25/29 Payable - 22
23 2-210 Bank BJB, Loan 498,500,000 23
24 3-110 Stock Capital 450,000,000 24
25 3-130 Retained Earnings 761,450,000 25
26 4-110 Sales 1,187,125,000 26
27 4-120 Sales Discount 23,375,000 27
28 4-130 Sales Return and Allowance 24,875,000 28
29 5-110 Cost of Goods Sold 652,200,000 29
30 6-110 Utilities Expense 19,600,000 30
31 6-120 Office Supplies Expense 7,500,000 31
32 6-131 Doubtful Debts Expense 13,450,000 32
34 6-151 Depreciation Expense 70,400,000 34
35 6-160 Insurance Expense 36,750,000 35
36 6-180 Wages and Salaries 104,500,000 36
37 6-190 Advertising Expense 25,150,000 37
38 6-200 Others Operating Expense 21,250,000 38
39 8-110 Interest Income 14,300,000 39
40 8-140 Freights Collected 7,650,000 40
42 9-110 Interest Expenses 12,700,000 42
43 9-120 Bank Service Charges 8,550,000 43
44 9-140 Income Tax Article 4(2) Expense 3,800,000 44
TOTAL 3,590,570,000 3,590,570,000
34
PT.
AUTHORISED
Bandung
BUKTI MEMORIAL
From : Bagian Keuangan dan Akuntansi No. Memo : M-12/31
To : Accounting Clerks Tanggal : 31-Dec-13
Description :
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1 Penyusutan aset tetap berdasarkan perhitungan Bag. Keuangan
Building Rp. 3,125,000
Equipment Rp. 3,275,000
2 Listrik, air, dan telepon (Utilities expenses) Desember akan dibayar Januari 2014 Rp. 2,975,000
3 Prepaid Insurance yang telah habis masa berlakunya pada Desember 2013 Rp. 5,250,000
4 Laporan stock opname menunjukkan office supplies yang masih tersisa Rp. 10,325,000
5 Taksiran piutang dagang tak tertagih sebesar 1% dari saldo penjualan per 31 Des 2013
6 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua
akun tersebut ditutup, dan saldonya dipindahkan ke VAT Receivable/Payable
7 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Januari 2014 Rp. 2,100,000
8 Hasil rekonsiliasi bank, Bank BJB yang telah dibuat (saldo per bank telah benar,
yaitu Rp. 324.010.000
Interest revenue income Rp. 2,750,000
Potongan PPh 4(2) (Income Tax Article 4(2) Expense) Rp. 640,000
Bank Service Charge Rp. 225,000
9 Gaji bulan Desember yang akan dibayar Januari 2014 :
Wages & Salaries Expenses Rp. 12,900,000
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable) Rp. 2,150,000
Gaji yang masih harus dibayar (Accrued Expenses) Rp. 10,750,000
10 Buatlah jurnal (penutup) untuk menutup akun-akun nominal
Kabag. Keuangan, Dibukukan Oleh,
sri
(Srimulya) ( )
35
PT. ELEKTRINDO
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2013
(in Rp.)
Page: __________
POST.
REF
1 DEC 31 M-21/31 Depreciation Expense 6-151 6,400,000 1
2 Acc. Depreciation – Buildings 1-321 3,125,000 2
3 Acc. Depreciaton – Equipment 1-331 3,275,000 3
4 (Pencatatan depresiasi Des. gedung dan peralatan ) 4
5 5
6 Utilities Expense 6-110 2,975,000 6
7 Accrued Expense 2-120 2,975,000 7
8 (Beban air, listrik, dan tel. yang masih harus dibayar) 8
9 9
10 Insurance Expense 6-160 5,250,000 10
11 Prepaid Insurance 1-170 5,250,000 11
12 (Asuransi jatuh tempo) 12
13 13
14 Office Supplies Expense 6-120 15,275,000 14
15 Office Supplies 1-160 15,275,000 15
16 (Beban perlengkapan kantor ) 16
17 17
18 Doubtful Debts Expense 6-131 11,871,250 18
19 Allowance of Doubtful Debt 1-140 11,871,250 19
20 (Penambahan cadangan piutang tak tertagih) ) 20
21 21
22 VAT (Value Added Tax) Out 2-131 25,175,000 22
23 VAT (Value Added Tax) In 1-191 18,320,000 23
24 VAT (Value Added Tax) Payable 2-130 6,855,000 24
25 (Menutup perkiraan VAT) 25
26 26
27 Prepaid Income Tax Article 25 1-192 2,100,000 27
28 Income Tax Article 25/29 Payable 2-134 2,100,000 28
29 (Uang muka PPh Ps 25 yang harus dibayar) 29
30 30
31 Cash in Bank 1-110 1,885,000 31
32 Bank Service Charges 9-120 225,000 32
33 Income Tax Article 4(2) Expense 9-140 640,000 33
34 Interest Income 8-110 2,750,000 34
35 (Pencatatan laporan bank rekonsiliasi) 35
36 36
37 Wages and Salaries 6-180 12,900,000 37
38 Income Tax Article 21 Payable 2-132 2,150,000 38
39 Accrued Expense 2-120 10,750,000 39
40 (Gaji dan upah yang masih harus dibayar) 40
41 41
42 TOTAL 84,696,250 84,696,250 42
36
6-151 4.484.375 1-321 2.500.000 Posted by : ............ .................. ...
6-110 1.650.000 1-331 1.984.375
6-160 1.300.000 2-120 1.650.000
6-120 3.800.000 1-170 1.300.000
6-131 11.733.500 1-160 3.800.000
2-131 31.900.000 1-140 11.733.500
1-192 1.900.000 1-191 17.010.000
1-110 1.790.000 2-130 14.890.000
9-120 150.000 2-134 1.900.000
9-140 560.000 8-110 2.500.000
6-180 13.500.000 2-132 1.700.000
2-120 11.800.000
TOTAL 72.767.875 TOTAL 72.767.875
37
PT. ELEKTRINDO
WORKING SHEET
December, 31 2013
(in Rp.)
TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 322,125,000 1,885,000 324,010,000 324,010,000 1
2 1-120 Petty Cash 7,500,000 7,500,000 7,500,000 2
3 1-130 Accounts Receivable 276,925,000 276,925,000 276,925,000 3
4 1-140 Allowance of Doubtful Debt 15,000,000 11,871,250 26,871,250 26,871,250 4
5 1-150 Merchandise Inventory 145,000,000 145,000,000 145,000,000 5
6 1-160 Office Supplies 25,600,000 15,275,000 10,325,000 10,325,000 6
7 1-170 Prepaid Insurance 89,250,000 5,250,000 84,000,000 84,000,000 7
8 1-190 VAT (Value Added Tax) Receivable - - - 8
9 1-191 VAT (Value Added Tax) In 18,320,000 18,320,000 - - 9
10 1-192 Prepaid Income Tax Article 25 17,350,000 2,100,000 19,450,000 19,450,000 10
11 1-310 Land 600,000,000 600,000,000 600,000,000 11
12 1-320 Buildings 750,000,000 750,000,000 750,000,000 12
13 1-321 Acc. Depreciation – Buildings 184,375,000 3,125,000 187,500,000 187,500,000 13
14 1-330 Equipment 314,400,000 314,400,000 314,400,000 14
15 1-331 Acc. Depreciaton – Equipment 193,225,000 3,275,000 196,500,000 196,500,000 15
16 2-110 Accounts Payable 253,770,000 253,770,000 253,770,000 16
17 2-120 Accrued Expense - 13,725,000 13,725,000 13,725,000 17
18 2-130 VAT (Value Added Tax) Payable - 6,855,000 6,855,000 6,855,000 18
19 2-140 VAT (Value Added Tax) Out 25,175,000 25,175,000 - - 19
20 2-132 Income Tax Article 21 Payable - 2,150,000 2,150,000 2,150,000 20
21 2-133 Income Tax Article 23 Payable - - - 21
22 2-134 Income Tax Article 25/29 Payable - 2,100,000 2,100,000 2,100,000 22
23 2-210 BJB Bank, Loan 498,500,000 498,500,000 498,500,000 23
24 3-110 Stock Capital 450,000,000 450,000,000 450,000,000 24
25 3-130 Retained Earnings 761,450,000 761,450,000 761,450,000 25
38
26 4-110 Sales 1,187,125,000 1,187,125,000 1,187,125,000 26
27 4-120 Sales Discount 23,375,000 23,375,000 23,375,000 27
28 4-130 Sales Return and Allowance 24,875,000 24,875,000 24,875,000 28
29 5-110 Cost of Goods Sold 652,200,000 652,200,000 652,200,000 29
30 6-110 Utilities Expense 19,600,000 2,975,000 22,575,000 22,575,000 30
31 6-120 Office Supplies Expense 7,500,000 15,275,000 22,775,000 22,775,000 31
32 6-131 Doubtful Debts Expense 13,450,000 11,871,250 25,321,250 25,321,250 32
33 6-151 Depreciation Expense 70,400,000 6,400,000 76,800,000 76,800,000 33
34 6-160 Insurance Expense 36,750,000 5,250,000 42,000,000 42,000,000 34
35 6-180 Wages and Salaries 104,500,000 12,900,000 117,400,000 117,400,000 35
36 6-190 Advertising Expense 25,150,000 25,150,000 25,150,000 36
37 6-200 Others Operating Expense 21,250,000 21,250,000 21,250,000 37
38 8-110 Interest Income 14,300,000 2,750,000 17,050,000 17,050,000 38
39 8-140 Freights Collected 7,650,000 7,650,000 7,650,000 39
40 9-110 Interest Expenses 12,700,000 12,700,000 12,700,000 40
41 9-120 Bank Service Charges 8,550,000 225,000 8,775,000 8,775,000 41
42 9-140 Income Tax Article 4(2) Expense 3,800,000 640,000 4,440,000 4,440,000 42
43 43
44 Net Income 132,188,750 132,188,750 44
45 TOTAL 3,590,570,000 3,590,570,000 84,696,250 84,696,250 3,611,246,250 3,611,246,250 1,211,825,000 1,211,825,000 2,531,610,000 2,531,610,000 45
- -
- - -
Date Signature
Prepared by : ............ .....................
39
PT. ELEKTRINDO
INCOME STATEMENT
For the Year Ended December , 31 2013
(in Rp.)
1 REVENUES 1
2 Sales 1,187,125,000 2
3 Less : Sales Discount (23,375,000) 3
4 Sales Return & Allowances (24,875,000) 4
5 Net Sales 1,138,875,000 5
6 6
7 Less : Cost of Goods Sold (652,200,000) 7
8 Gross Profit 486,675,000 8
9 OPERATING EXPENSE 9
10 Utilities Expense 22,575,000 10
11 Office Supplies Expense 22,775,000 11
12 Doubtful Debts Expense 25,321,250 12
13 Depreciation Expense 76,800,000 13
14 Insurance Expense 42,000,000 14
15 Wages and Salaries 117,400,000 15
16 Advertising Expense 25,150,000 16
17 Others Operating Expense 21,250,000 17
18 Total Operating Expense 353,271,250 18
19 Operating Profit 133,403,750 19
20 OTHER REVENUES / GAINS 20
21 Interest Income 17,050,000 21
22 Freight Collected 7,650,000 22
23 Total Other Revenues/Gains 24,700,000 23
24 24
25 OTHER EXPENSE / LOSSES 25
26 Interest Expenses 12,700,000 26
27 Bank Service Charges 8,775,000 27
28 Income Tax Article 4 (2) Expense 4,440,000 28
29 25,915,000 29
30 Net Income 132,188,750 30
Date Signature
Prepared by : ............ .....................
40
PT. ELEKTRINDO
RETAINED EARNINGS STATEMENT
(in Rp.)
1 Retained Earnings, Januari 1, 2013 761,450,000 1

2 Net Income, 2013 132,188,750 2
3 Retained Earnings, December 31, 2013 893,638,750 3
Date Signature
Prepared by : ............ .....................
41
PT. ELEKTRINDO
BALANCE SHEET
Per December, 31 2013
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 324,010,000 Accounts Payable 253,770,000 3
4 Petty Cash 7,500,000 Accrued Expense 13,725,000 4
5 Accounts Receivable 276,925,000 VAT (Value Added Tax) Payable 6,855,000 5
6 Allowance of Doubtful Debt (26,871,250) 250,053,750 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 145,000,000 Income Tax Article 21 Payable 2,150,000 7
8 Office Supplies 10,325,000 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 84,000,000 Income Tax Article 25/29 Payable 2,100,000 9
10 VAT (Value Added Tax) Receivable - 10
11 VAT (Value Added Tax) In - 11
12 Prepaid Income Tax Article 25 19,450,000 12
13 TOTAL CURRENT ASSET 840,338,750 TOTAL CURRENT LIABILITIES 278,600,000 13
14 FIXED ASSETS LONG TERM LIABILITY 14
15 Land 600,000,000 BJB Bank, Loan 498,500,000 15
16 Buildings 750,000,000 TOTAL LIABILITIY 777,100,000 16
17 Acc. Depreciation – Buildings (187,500,000) 562,500,000 17
18 Equipment 314,400,000 OWNER'S EQUITY 18
19 Acc. Depreciaton – Equipment (196,500,000) 117,900,000 Retained Earnings 893,638,750 19
20 Capital Stock 450,000,000 20
21 TOTAL FIXED ASSETS 1,280,400,000 TOTAL OWNER'S EQUITY 1,343,638,750 21
22 TOTAL ASSET 2,120,738,750 TOTAL LIABILTIES & OWNER'S EQUITY 2,120,738,750 22
Date Signature
Prepared by : ............ .....................
42
PT. ELEKTRINDO
CASH FLOW STATEMENT
(in Rp.)
1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 From customers 98,525,000 3
4 Interest Income 2,110,000 4
5 Cash Receipts from Operating Activities 100,635,000 5
6 6
7 Cash payments: 7
8 To suppliers (69,500,000) 8
9 Accrued Expenses (10,250,000) 9
10 Income Tax Article 21 Payable (1,700,000) 10
11 VAT (Value Added Tax) Payable (29,000,000) 11
12 Income Tax Article 25/29 Payable (1,850,000) 12
13 Other Operating expense (4,500,000) 13
14 Utilities Expense (3,250,000) 14
15 Interest Expense (3,250,000) 15
16 Bank Service Charges (225,000) 16
17 Cash Payments from Operating Activities (123,525,000) 17
18 Net cash provided by operating activities (22,890,000) 18
19 19
20 CASH FLOW FROM INVESTING ACTIVITIES 20
21 CASH FLOW FROM FINANCING ACTIVITIES 21
22 Payment of BJB Bank , Loan (11,500,000) 22
23 Net increase/decrease in cash (34,390,000) 23
24 24
25 Cash at November, 30, 2013 25
26 Cash in Bank 350,650,000 26
27 Petty Cash 15,250,000 27
28 Cash at November 30, 2013 365,900,000 28
29 Cash at December 31, 2013 331,510,000 29
30 Cash in Bank 324,010,000 30
31 Petty Cash 7,500,000 31
32 Cash at December 31, 2013 331,510,000 32
Date Signature
Prepared by : ............ .....................
43
PT. ELEKTRINDO
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2013
(in Rp.)
Page: GJ 01
POST.
REF
1 DEC 31 Sales 4-110 1,187,125,000 1
2 Interest Income 8-110 17,050,000 2
3 Freights Collected 8-140 7,650,000 3
4 Sales Discount 4-120 23,375,000 4
5 Sales Return and Allowance 4-130 24,875,000 5
6 Income Summary 1,163,575,000 6
7 (Menutup akun pendapatan) 7
8 8
9 Income Summary 1,031,386,250 9
10 Cost of Goods Sold 5-110 652,200,000 10
11 Utilities Expense 6-110 22,575,000 11
12 Office Supplies Expense 6-120 22,775,000 12
13 Doubtful Debts Expense 6-131 25,321,250 13
14 Depreciation Expense 6-151 76,800,000 14
15 Insurance Expense 6-160 42,000,000 15
16 Wages and Salaries 6-180 117,400,000 16
17 Advertising Expense 6-190 25,150,000 17
18 Others Operating Expense 6-200 21,250,000 18
19 Interest Expenses 9-110 12,700,000 19
20 Bank Service Charges 9-120 8,775,000 20
21 Income Tax Article 4(2) Expense 9-140 4,440,000 21
22 (Menutup akun beban) 22
23 23
24 Income Summary 132,188,750 24
25 Retained Earnings 132,188,750 25
26 (Menutup net income 2012) 26
27 27
28 TOTAL 2,375,400,000 2,375,400,000 28

Posted by : ............ .....................
Total Total
44

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Name : __________________________________

A. IDENTITAS DAN USAHA POKOK PERUSAHAAN

2. Pembelian Barang Dagangan

Cost of Goods Sold xxx

Merchandise Inventory xxx

II. DAFTAR AKUN PERUSAHAAN

FUNGSI UNTUK MENCATAT

Long Term Investment: Investasi jangka panjang :

Fixed Assets: Aset Tetap :

Current Liabilities: Liablitas lancar :

Long Term Liabilities: Lialibilitas jangka panjang :

Owner’s Equity Ekuitas pemilik :

Cost of Goods Sold: Beban pokok penjualan

Operating Expense: Beban operasi :

Others Revenues and Gains: Pendapatan dan keuntungan lain-lain:

Others Expenses and Losses: Beban dan kerugian lain-lain

CODE CS-01 CS-02 CS-03 TOTAL (Rp.)

B. DAFTAR PEMASOK DAN SALDO UTANG USAHA per 30 November 2013

CODE SP-01 SP-02 SP-03 TOTAL (Rp.)

C. DAFTAR PERSEDIAAN BARANG DAGANGAN per 30 November 2013

CODE UA25F UA30F TOTAL (Rp.)

ACQUISITION ACQUISITION COST DEPRECIATION

NO ASPEK YANG DINILAI SKOR

VI. DOKUMEN TRANSAKSI

BUKTI KAS MASUK

Diterima dari : TOKO ABC

Direktur, Kabag. Keuangan, Dibukukan Oleh,

BUKTI KAS KELUAR

Dibayarkan kepada : PT. TELESINDO

Jumlah Dibayar : #Tiga Puluh Sembilan Juta Rupiah#

Direktur, Kabag. Keuangan, Dibukukan Oleh,

BUKTI KAS KELUAR

Dibayarkan kepada : Bagian Penggajian

Keterangan : Pembayaran gaji karyawan yang terutang bulan November 2013

Direktur, Kabag. Keuangan, Dibukukan Oleh,

VOUCHER KAS KECIL

Dibayarkan kepada : TOKO MAJU

Jumlah Dibayar : #Dua Juta Seratus Lima Puluh Ribu Rupiah#

Kasir Kas Kecil, Yang Menerima, Dibukukan Oleh,

BUKTI KAS KELUAR

Dibayarkan kepada : PT. TANTIVI

Jumlah Dibayar : #Tiga Puluh Juta Lima Ratus Ribu Rupiah#

Direktur, Kabag. Keuangan, Dibukukan Oleh,

BUKTI KAS MASUK

Diterima dari : TOKO SOLUTION

Direktur, Kabag. Keuangan, Dibukukan Oleh,

BUKTI KAS KELUAR

Dibayarkan kepada : Bank "PERSEPSI"

Direktur, Kabag. Keuangan, Dibukukan Oleh,

PT. TELESINDO No. Faktur : F-TS-13/13

Bagian Pemasaran, Disetujui Oleh, Dibukukan Oleh,

BUKTI KAS MASUK

Diterima dari : TOKO AGIS

Direktur, Kabag. Keuangan, Dibukukan Oleh,

PT. TELESINDO Nota Kredit No. : NK-12-1

Kepada : PT. ELEKTRINDO

Bagian Pemasaran, Disetujui Oleh, Dibukukan Oleh,

BUKTI KAS KELUAR

Dibayarkan kepada : Bank BJB

Keterangan : Pembayaran angsuran utang Bank BJB :

Direktur, Kabag. Keuangan, Dibukukan Oleh,

Date Signature RECAPITULATION

Date Signature RECAPITULATION