PT.

ALDENIO
TRIAL BALANCE
December 31, 2016
November 30, 2016
No Account Account Title
DEBIT CREDIT

11100 Cash In Bank BNI 584,747,614

11200 Petty Cash 10,000,000
11300 Account Receivable 1,027,460,000
11400 Allowances of Doubtful Debt 96,240,400
11500 Merchandise Inventory 630,440,000
11600 Office Supplies 9,642,500
11700 Prepaid Insurance 3,120,000
11800 Prepaid Rent 6,500,000
11900 VAT In 78,904,000
11902 Prepaid Income Taxes 108,631,600
12100 Investment 986,425,000
13100 Land 1,500,000,000
13200 Building 750,000,000
13201 Acc Depr Building 150,000,000
13300 Vehicles 279,000,000
13301 Acc Depr Vehicles 104,625,000
13400 Equipment 154,200,000
13401 Acc Depr Equipment 30,840,000
21100 Account Payable 880,175,000
21200 Accrued Expense 52,620,000
21300 VAT Out 103,116,000
21302 Income Taxes Payable (21) 1,849,000
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25 9,875,600
21305 Devidend Payable
22100 Bank Jateng Loan 256,840,000
31100 Capital Stock 1,575,000,000
31200 Devidend
31300 Additional Paid In Capital 305,000,000
31400 Retained Earnings 1,405,280,642
31500 Income Summary
41100 Sales 11,245,860,000
41200 Sales Discount 179,933,760
41300 Sales Return and Allowances 263,200,000
51100 Cost Of Merchandise Sold 8,777,240,000
51200 Purchases Discount 98,000,000
61100 Utilities Expense 35,420,000
61200 Office Supplies Expense 249,874,000
61300 Doubftul Debts
61400 Spoilage Expense 23,920,000
61500 Depreciation Expense 80,478,750
61600 Insurance Expense 34,320,000
61700 Rent Expense 71,500,000
61800 Wages and Salaries 406,780,000
61900 Advertising Expense 15,720,000
62000 Other Operating Expense 26,540,750
81100 Interest Income 11,375,260
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
81700 Gain (Loss) on sales Of Fixed Assets
82100 Interest Expense 21,777,888
82200 Bank Service Charge 2,164,800
91400 Income Taxes Expense article 4(2) 8,756,240
91450 Income Taxes Expense
JUMLAH 16,326,696,902 16,326,696,902
Acconut Receivable

Nama Pelanggan CV. ROSELY CV. MAJU PT. SINAR JAYA

Kode CS-01 CS -02 CS – 03
Jl Gunung Lawu No 1 Jl Tuntang No 12 B Jl Rekso Diputro No 17
Alamat
Blora Kedung Jenar Blora Blora
Nomor Telepon 0296-6587652 0296-6335681 0296-726985
Nomor Faktur F-GS-8/11 F-GS-18/11 F-GS-30/11
Tanggal 11/8/2016 11/18/2016 11/30/2016

Termin 3/10, N/30 3/10, N/30 3/10, N/30

Saldo 315,870,000 363,770,000 347,820,000

Total 1,027,460,000

Account Payable

Nama Pemasok PT SOFIA PT GIGIH PT WASKITA

Kode SP-01 SP-02 SP-03
Jl Tentara Pelajar No 5 Jl Gunung Lawu No 25A
ALamat Jl Sidomulyo No 38 Blora
Blora Blora
No. Telepon 0296-8603426 0296-5420975 0296-2245697
No Faktur F-MA-19/11 F-PS-12/11 F-AR-27/11
Tanggal 11/18/2016 11/12/2016 11/28/2016
Termin 2/10; N/30 2/10; N/30 2/10; N/30
Saldo 326,775,000 281,040,000 272,360,000
Total 880,175,000
 DAFTAR ASET TETAP
DESEMBER TAHUN 2016

JENIS TANGGAL TANGGAL TARIF HARGA PEROLEHAN AKUMULASI DEPRESIASI

NO AKTIVA PEROLEHAN PENGHENTIAN (%) So 31-12-2015 DEBIT CREDIT So 31-12-2016 So 31-11-2016 DEBIT CREDIT
TETAP
LAND
1 Land 5-Jan-12 0 0% Rp1,500,000,000 Rp1,500,000,000
Jumlah Rp1,500,000,000 Rp1,500,000,000
BUILDING
1 Bangunan 20-Nov-12 5% Rp750,000,000 Rp750,000,000 Rp150,000,000 Rp3,125,000

VEHCILES
1 Kendaraan 28-Nov-13 12.5% Rp279,000,000 Rp279,000,000 Rp104,625,000 Rp104,625,000
2 Vario 125 CB 15-Dec-16 12.5% Rp18,250,000 Rp18,250,000 Rp190,104

Jumlah Rp279,000,000 Rp18,250,000 Rp279,000,000 Rp18,250,000 Rp104,625,000 Rp104,625,000 Rp190,104

EQUITMENT
1 Komputer 2-Dec-14 10% Rp154,200,000 Rp154,200,000 Rp30,840,000 Rp1,285,000
Jumlah Rp154,200,000 Rp154,200,000 Rp30,840,000 Rp1,285,000

TOTAL Rp2,683,200,000 Rp18,250,000 Rp279,000,000 Rp2,422,450,000 Rp285,465,000 Rp104,625,000 Rp4,600,104

IASI NILAI BUKU
So 31-12-2016 Dec-16

Rp1,500,000,000
Rp1,500,000,000

Rp153,125,000 Rp596,875,000

Rp190,104 Rp18,059,896

Rp190,104 Rp18,059,896

Rp32,125,000 Rp122,075,000
Rp32,125,000 Rp122,075,000

Rp185,440,104 Rp2,237,009,896
Inventory Card

KODE GS-A48SCY GS-A36SCY GS-A24SCY

Standing AC 3 Standing AC 2
TYPE Standing AC 5 PK
PK PK
JENIS PRODUK AC SAMSUNG AC SAMSUNG AC SAMSUNG

125 % Of 125 % Of 125 % Of

SELLING PRICE
Purchase Price Purchase Price Purchase Price

PURCHASE PRICE 16,970,000 13,150,000 11,400,000

QUANTITY 17 13 15
AMOUNT 288,490,000 170,950,000 171,000,000
TOTAL 563,040,000
 PT ALDENIO
REKONSILIASI BANK BNI DESEMBER 2016
31-Dec-16

Saldo menurut Bank Rp 496,816,930 Saldo menurut perusahaan Rp 830,546,706

ditambah : ditanbah :
Deposit in transit Rp 150,000,000 Jasa Giro Rp 2,749,280
Jumlah Rp 150,000,000 Jumlah Rp 2,749,280
Rp 646,816,930 Rp 833,295,986
dikurangi : dikurangi :
Out Standing Check Rp 13,855,208 Bank service Charge Rp 196,800
income taxes expense article 4 Rp 137,464
Account Receivable Rp 200,000,000
Rp 13,855,208 Rp 200,334,264

saldo yang benar Rp 632,961,722 saldo yang benar Rp 632,961,722

 BERITA ACARA
PERHITUNGAN DANA KAS KECIL
PER 31 DESEMBER 2016

perhitungan fisik uang kas per 31 Desember 2016 menghasilkan jumlah uang sebagai berikut :
I UANG KERTAS LEMBAR JUMLAH
Rp 100,000 70 Rp 7,000,000
Rp 50,000 38 Rp 1,900,000
Rp 20,000 5 Rp 100,000
Rp 10,000 10 Rp 100,000
Rp 5,000 20 Rp 100,000
Rp 2,000 25 Rp 50,000
Rp 1,000 43 Rp 43,000
Sub Total Rp 9,293,000

II UANG LOGAM KEPING JUMLAH

Rp 1,000 75 Rp 75,000
Rp 500 70 Rp 35,000
Rp 200 70 Rp 14,000
Rp 100 8 Rp 800
Sub Total Rp 124,800

III Bukti yang belum dipertanggungjawabkan

Vocher No

Jumlah dana kas kecil per Desember 2016 Rp 9,417,800

Saldo dana kas kecil menurut buku kas kecil Rp 9,445,500
selisih kas kecil -Rp 27,700 selisih kas

Kewajaran dana kas kecil (selisih dana kas kecil : dana kas kecil ) 0.29 WAJAR

Note :
Selisih dana kas kecil itu akunnya Other Operating Expense
 PT. ALDENIO
ANALISIS UMUR PIUTANG
PER 31 DESEMBER 2016

MENUNGGAK
NO NAMA DEBITUR JUMLAH PIUTANG BELUM MENUNGGAK
1 BULAN 2 BULAN
1 CV ROSELY Rp 1,180,410,000 Rp 1,180,410,000
2 CV MAJU Rp 636,944,000 Rp 636,944,000
3 PT SINAR JAYA Rp 300,000,000 Rp 300,000,000
4 HARBER SHOP Rp 275,113,000
Jumlah Piutang Rp 2,392,467,000 Rp 1,817,354,000 Rp 300,000,000
Persentasi 0% 5% 10%
Rp 112,533,900 Rp 30,000,000
MENUNGGAK
>= 3 BULAN

Rp 275,113,000
Rp 275,113,000
30%
Rp 82,533,900
 PT. ALDENIO
SALES JOURNAL
Month : December 2016

DEBIT CREDIT
DATE DOC NO CUSTOMER'S Cost Of Merchandise
Account Receivable Sales VAT OUT Merchandise Inventory
Sold
11300 51100 41100 21300 11500
D 2 F-GS-02/12 CV ROSELY Rp 608,740,000 Rp 449,020,000 Rp 553,400,000 Rp 55,340,000 Rp 449,020,000
E 12 F-GS-12/12 CV MAJU Rp 636,944,000 Rp 445,528,000 Rp 579,040,000 Rp 57,904,000 Rp 445,528,000
S 21 F-GS- 21/12 PT SINAR RAYA Rp 575,113,000 Rp 418,264,000 Rp 522,830,000 Rp 52,283,000 Rp 418,264,000
2016 28 F-GS-28/12 CV ROSELY Rp 613,030,000 Rp 490,424,000 Rp 557,300,000 Rp 55,730,000 Rp 490,424,000

Rp 2,433,827,000 Rp 1,803,236,000 Rp 2,212,570,000 Rp 221,257,000 Rp 1,803,236,000

Rp 4,237,063,000 Rp 4,237,063,000
 PT. ALDENIO
CASH RECEIPT JOURNAL
Month : December 2016

DEBIT
OTHERS
DATE DOC. NO ACCOUNT CREDITED Sales Discount Cash In Bank BNI
Acc No Account Debited Amount

41200 11100
D 4 BKM 12-01 CV ROSELY Rp 315,870,000
E 10 BKM 12-02 PT SINAR RAYA Rp 10,434,600 Rp 337,385,400
S 10 BKM 12-03 Penerimaan Dividen (Deviden Income) Rp 40,780,000
2016 18 BKM 12-04 CV MAJU Rp 363,770,000
23 BKM 12-05 Kesalahan Pencatatan (Dividend Income) Rp 6,300,000
23 BKM 12-06 Penjualan 1 Unit Kendaraan (Vehicles) Rp 150,000,000 13301 Acc Dept Vehicles Rp 104,625,000
81700 Gain (Loss) on Sales Of Fixed Assets Rp 24,375,000
28 BKM 12-07 PT CITRA AMELIND Rp 200,000,000

Rp 10,434,600 Rp 1,414,105,400 Rp 129,000,000

Rp 1,553,540,000
 CREDIT
OTHERS
Account
Receivable Acc No Amount

11300
Rp 315,870,000
Rp 347,820,000
81600 Rp 40,780,000
Rp 363,770,000
81600 Rp 6,300,000 Lihat transaksi tgl 10
13300 Rp 279,000,000 Lihat daftar Aset Tetap

Rp 200,000,000

Rp 1,227,460,000 Rp 326,080,000
Rp 1,553,540,000
 PT. ALDENIO
PURCHASE JOURNAL
Month : December 2016

DEBET CREDIT
INVOICE
DATE DESCRIPTION Merchandise invetory VAT In Account Payable
NUMBER
11500 11900 21100
DES 4 F-RU 02/12 PT SOFIA Rp 464,112,000 Rp 46,411,200 Rp 510,523,200
2016 16 F-PS 16/12 PT GIGIH Rp 476,784,000 Rp 47,678,400 Rp 524,462,400
22 F-AR-22/12 PT WASKITA Rp 433,576,000 Rp 43,357,600 Rp 476,933,600
30 F-MA-30/12 PT SOFIA Rp 562,496,000 Rp 56,249,600 Rp 618,745,600
Rp - Rp -
Rp 1,936,968,000 Rp 193,696,800 Rp 2,130,664,800
Rp 2,130,664,800 Rp 2,130,664,800
 PT. ALDENIO
CASH PAYMENT JOURNAL
Month : December 2016

DEBIT CREDIT
DATE ACCOUNT DEBITED DOC NO Account OTHERS O
Petty Cash
Payable Acc No Amount Cash In Bank BNI Acc No
21100 11100 11200
D 1 Pemabayaran Gaji Terutang (Accrued Expense) BKK 12-01 21200 Rp 48,960,000 Rp 48,960,000
E 1 Pembayaran Konsumsi (Other Operating Expense) VKK 12-01 62000 Rp 585,000 Rp 585,000
S 3 Pembayaran Sewa Peralatan 2 tahun (Prepaid Rent) BKK 12-02 11800 Rp 168,000,000 Rp 168,000,000
E 4 Pembayaran biaya Iklan (Advertising Expense) VKK 12-02 61900 Rp 900,000 Rp 900,000
M 7 Pelunasan Kredit (PT WASKITA) BKK 12-03 Rp 272,360,000 Rp 266,912,800 51200
B 8 Pembayaran Listrik (Accrued Expense) VKK 12-03 21200 Rp 3,660,000 Rp 3,660,000
E 9 Pelunasan Pajak SPT (Income Taxes Payable (21) BKK 12-04 21302 Rp 1,849,000 Rp 35,936,600 11900
R VAT OUT 21300 Rp 103,116,000
Income Taxes Payable 25/29 21304 Rp 9,875,600
2 9 Pembelian Kantor (Other Operating Expense) VKK 12-04 62000 Rp 875,000 Rp 875,000
0 11 Pelunasan Pembelian (PT GIGIH) BKK 12-05 Rp 281,040,000 Rp 281,040,000
1 14 Pembelian Air (Office Supplies) VKK 12-05 11600 Rp 600,000 Rp 600,000
6 15 Pembelian 1 unit motor (Vehicle) BKK 12-06 13300 Rp 18,250,000 Rp 18,250,000
17 Pembelian Konsumsi (Other Operating Expense) VKK 12-06 62000 Rp 356,700 Rp 356,700
18 Pelunasan Pembayaran (PT SOFIA) BKK 12-07 Rp 326,775,000 Rp 326,775,000
21 Iuran Keamanan (Other Operating Expense) VKK 12-07 62000 Rp 250,000 Rp 250,000
21 Pembayaran Angsuran (Bank Jateng Loan) BKK 12-08 22100 Rp 11,875,400 Rp 13,855,208
Interest Expense 82100 Rp 1,979,808
21 Perjalanan dinas (Other Operating Expense) VKK 12-08 62000 Rp 1,350,000 Rp 1,350,000
23 Pengisian Kas Kecil (Petty Cash) BKK 12-09 11200 Rp 8,576,700 Rp 8,576,700
29 Pembelian Rumah Tangga (Other Operating Expense) VKK 12-09 62000 Rp 198,500 Rp 198,500
30 Pembelian Konsumsi (Other Operating Expense) VKK 12-10 62000 Rp 356,000 Rp 356,000
Rp 880,175,000 Rp 381,613,708 Rp 1,171,966,308 Rp 5,471,200
Rp 1,261,788,708 Rp
CREDIT
OTHERS
Acc Name Amount

Purchase Discount Rp 5,447,200

VAT IN Rp 78,904,000

Rp 84,351,200
1,261,788,708
 PT. ALDENIO
GENERAL JOURNAL (MEMORIAL)
Month : December 2016

DATE DOC NO DESCRIPTION ACC NO DEBIT

D 3 NK-GS-12-01 Sales Return and Allowance 41300 Rp 37,600,000

E VAT OUT 21300 Rp 3,760,000
S Account Receivable 11300
2016 Merchandise Inventory 11500 Rp 30,110,000
Cost Of Merchandise Sold 51100
(Retur Penjualan CV ROSELY)
17 NK-PS-17/12 Account Payable 21100 Rp 28,943,200
Merchandise Inventory 11500
VAT IN 11900
(Retur Pembelian PT GIGIH)

28 MEMO 12-01 Dividend 31200 Rp 315,000,000

Dividend Payable 21305
(Pengumuman Dividen)

JUMLAH Rp 415,413,200
 CREDIT

Rp 41,360,000

Rp 30,110,000

Rp 26,312,000
Rp 2,631,200

63000 saham 18000

Rp 315,000,000 315000000 16000
15000
14000
63000

Rp 415,413,200
 PT. ALDENIO
PETTY CASH BOOK
MONTH : DEC 2016
(Imprest system)

DATE EVIDENCE NUMBER

1
D 1 VKK 12-01
E 4 VKK 12-02
S 9 VKK 12-04
2 14 VKK 12-05
0 17 VKK 12-06
1 21 VKK 12-07
6 21 VKK 12-08
29 VKK 12-09
30 VKK 12-10
 PT. ALDENIO
PETTY CASH BOOK
MONTH : DEC 2016
(Imprest system)

DESCRIPTION Fund

Opening Balance Rp 10,000,000

Other Operating Expense Rp 585,000
Advertising Expense Rp 900,000
Other Operating Expense Rp 875,000
Office Supplies Rp 600,000
Other Operating Expense Rp 356,700
Other Operating Expense Rp 250,000
Other Operating Expense Rp 1,350,000
Other Operating Expense Rp 198,500
Other Operating Expense Rp 356,000

Pengisian Kas Kembali Rp 8,576,700

Total Petty Cash Rp 5,471,200
Sisa Saldo Rp 3,105,500
 Disbursement

ACCOUNT NAME ACC. NO Amount

Opening Balance Rp 10,000,000

Petty Cash 11200 Rp 585,000
Petty Cash 11200 Rp 900,000
Petty Cash 11200 Rp 875,000
Petty Cash 11200 Rp 600,000
Petty Cash 11200 Rp 356,700
Petty Cash 11200 Rp 250,000
Petty Cash 11200 Rp 1,350,000
Petty Cash 11200 Rp 198,500
Petty Cash 11200 Rp 356,000
Rp 5,471,200
 PT ALDENIO
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
11300 Rp 2,433,827,000 11500 Rp 1,803,236,000
51100 Rp 1,803,236,000 21300 Rp 221,257,000
41100 Rp 2,212,570,000
TOTAL Rp 4,237,063,000 Rp 4,237,063,000

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
11100 Rp 1,414,105,400 11300 Rp 1,227,460,000
13301 Rp 104,625,000 13300 Rp 279,000,000
41200 Rp 10,434,600 81600 Rp 47,080,000
81700 Rp 24,375,000
TOTAL Rp 1,553,540,000 TOTAL Rp 1,553,540,000

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
11500 Rp 1,936,968,000 21100 Rp 2,130,664,800
11900 Rp 193,696,800

TOTAL Rp 2,130,664,800 TOTAL Rp 2,130,664,800

CASH PAYMENT JURNAL REKAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
11200 Rp 8,576,700 11100 Rp 1,171,966,308
11600 Rp 600,000 11200 Rp 5,471,200
11800 Rp 168,000,000 11900 Rp 78,904,000
13300 Rp 18,250,000 51200 Rp 5,447,200
21100 Rp 880,175,000
21200 Rp 52,620,000
21300 Rp 103,116,000
21302 Rp 1,849,000
21304 Rp 9,875,600
22100 Rp 11,875,400
62000 Rp 3,971,200
61900 Rp 900,000
82100 Rp 1,979,808
TOTAL Rp 1,261,788,708 TOTAL Rp 1,261,788,708

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
11500 Rp 30,110,000 11300 Rp 41,360,000
21100 Rp 28,943,200 11500 Rp 26,312,000
21300 Rp 3,760,000 11900 Rp 2,631,200
31200 Rp 315,000,000 21305 Rp 315,000,000
41300 Rp 37,600,000 51100 Rp 30,110,000
TOTAL Rp 415,413,200 TOTAL Rp 415,413,200
 PT ALDENIO
GENERAL LEDGER

ACCOUNT : Cash In Bank BNI

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Receipt Journal Rp 1,414,105,400
31 Cash Payment Journal Rp 1,171,966,308

ACCOUNT : Petty Cash

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 8,576,700
31 Cash Payment Journal Rp 5,471,200

ACCOUNT : Account Receivable

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Sales Journal Rp 2,433,827,000
31 Cash Receipt Journal Rp 1,227,460,000
31 Memorial Journal Rp 41,360,000

ACCOUNT : Allowances of Doubtful Debt

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Merchandise Inventory

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Sales Journal Rp 1,803,236,000
31 Purchase Journal Rp 1,936,968,000
31 Memorial Journal Rp 30,110,000
31 Memorial Journal Rp 26,312,000

ACCOUNT : Office Supplies

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 600,000

ACCOUNT : Prepaid Insurance

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Prepaid Rent

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 168,000,000

ACCOUNT : VAT In
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Purchase Journal Rp 193,696,800
31 Cash Payment Journal Rp 78,904,000
31 Memorial Journal Rp 2,631,200
ACCOUNT : Prepaid Income Taxes
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Investment
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Land
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Building
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Acc Depr Building

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Vehicles
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Receipt Journal Rp 279,000,000
31 Cash Payment Journal Rp 18,250,000

ACCOUNT : Acc Depr Vehicles

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Receipt Journal Rp 104,625,000

ACCOUNT : Equipment
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Acc Depr Equipment

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Account Payable
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Purchase Journal Rp 2,130,664,800
31 Cash Payment Journal Rp 880,175,000
31 Memorial Jpurnal Rp 28,943,200

ACCOUNT : Accrued Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 52,620,000

ACCOUNT : VAT Out

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Sales Journal Rp 221,257,000
31 Cash Payment Journal Rp 103,116,000
31 Memorial Jpurnal Rp 3,760,000

ACCOUNT : Income Taxes Payable (21)

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 1,849,000

ACCOUNT : Income Taxes 23 Payable

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Taxes Payable 25

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 9,875,600

ACCOUNT : Devidend Payable

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Memorial Journal Rp 315,000,000

ACCOUNT : Bank Jateng Loan

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 11,875,400

ACCOUNT : Capital Stock

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Devidend
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Memorial Journal Rp 315,000,000

ACCOUNT : Additional Paid In Capital

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Retained Earnings

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Summary

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Sales
Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Sales Journal Rp 2,212,570,000

ACCOUNT : Sales Discount

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Receipt Journal Rp 10,434,600

ACCOUNT : Sales Return and Allowances

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Memorial Journal Rp 37,600,000

ACCOUNT : Cost Of Merchandise Sold

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Sales Journal Rp 1,803,236,000
31 Memorial Journal Rp 30,110,000

ACCOUNT : Purchases Discount

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 5,447,200
ACCOUNT : Utilities Expense
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Office Supplies Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Doubftul Debts

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Spoilage Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Depreciation Expense

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Insurance Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Rent Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Wages and Salaries

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Advertising Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 900,000
ACCOUNT : Other Operating Expense
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 3,971,200

ACCOUNT : Interest Income

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Freights Collected

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Late Fees Collected

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Devidend Income

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Receipt Journal Rp 47,080,000

ACCOUNT : Gain (Loss) on sales Of Fixed Assets

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Receipt Journal Rp 24,375,000

ACCOUNT : Interest Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 31 Cash Payment Journal Rp 1,979,808

ACCOUNT : Bank Service Charge

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Taxes Expense article 4(2)

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Income Taxes Expense
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
Account Number: 11100
Balance
Debit Credit
Rp 584,747,614
Rp 1,998,853,014
Rp 826,886,706

Account Number: 11200

Balance
Debit Credit
Rp 10,000,000
Rp 18,576,700
Rp 13,105,500

Account Number: 11300

Balance
Debit Credit
1,027,460,000
Rp 3,461,287,000
Rp 2,233,827,000
Rp 2,192,467,000

Account Number: 11400

Balance
Debit Credit
96,240,400

Account Number: 11500

Balance
 Debit Credit
630,440,000
-Rp 1,172,796,000
Rp 764,172,000
Rp 794,282,000
Rp 767,970,000

Account Number: 11600

Balance
Debit Credit
9,642,500
Rp 10,242,500

Account Number: 11700

Balance
Debit Credit
3,120,000

Account Number: 11800

Balance
Debit Credit
6,500,000
Rp 174,500,000

Account Number: 11900

Balance
Debit Credit
78,904,000
Rp 272,600,800
Rp 193,696,800
Rp 191,065,600
Account Number: 11902
Balance
Debit Credit
108,631,600

Account Number: 12100

Balance
Debit Credit
986,425,000

Account Number: 13100

Balance
Debit Credit
1,500,000,000

Account Number: 13200

Balance
Debit Credit
750,000,000

Account Number: 13201

Balance
 Debit Credit
150,000,000

Account Number: 13300

Balance
Debit Credit
279,000,000
Rp -
Rp 18,250,000

Account Number: 13301

Balance
Debit Credit
104,625,000
Rp -

Account Number: 13400

Balance
Debit Credit
154,200,000

Account Number: 13401

Balance
Debit Credit
30,840,000
Account Number: 21100
Balance
Debit Credit
880,175,000
Rp 3,010,839,800
Rp 2,130,664,800
Rp 2,101,721,600

Account Number: 21200

Balance
Debit Credit
52,620,000
Rp -

Account Number: 21300

Balance
Debit Credit
103,116,000
Rp 324,373,000
Rp 221,257,000
Rp 217,497,000

Account Number: 21302

Balance
Debit Credit
1,849,000
Rp -

Account Number: 21303

Balance
 Debit Credit

Account Number: 21304

Balance
Debit Credit
9,875,600
Rp -

Account Number: 21305

Balance
Debit Credit
0
Rp 315,000,000

Account Number: 22100

Balance
Debit Credit
256,840,000
Rp 244,964,600

Account Number: 31100

Balance
Debit Credit
1,575,000,000
Account Number: 31200
Balance
Debit Credit
0
Rp 315,000,000

Account Number: 31300

Balance
Debit Credit
305,000,000

Account Number: 31400

Balance
Debit Credit
1,405,280,642

Account Number: 31500

Balance
Debit Credit

Account Number: 41100

Balance
 Debit Credit
11,245,860,000
Rp 13,458,430,000

Account Number: 41200

Balance
Debit Credit
179,933,760
Rp 190,368,360

Account Number: 41300

Balance
Debit Credit
263,200,000
Rp 300,800,000

Account Number: 51100

Balance
Debit Credit
8,777,240,000
Rp 10,580,476,000
Rp 10,550,366,000

Account Number: 51200

Balance
Debit Credit
98,000,000
Rp 103,447,200
Account Number: 61100
Balance
Debit Credit
35,420,000

Account Number: 61200

Balance
Debit Credit
249,874,000

Account Number: 61300

Balance
Debit Credit
0

Account Number: 61400

Balance
Debit Credit
23,920,000

Account Number: 61500

Balance
 Debit Credit
80,478,750

Account Number: 61600

Balance
Debit Credit
34,320,000

Account Number: 61700

Balance
Debit Credit
71,500,000

Account Number: 61800

Balance
Debit Credit
406,780,000

Account Number: 61900

Balance
Debit Credit
15,720,000
Rp 16,620,000
Account Number: 62000
Balance
Debit Credit
26,540,750
Rp 30,511,950

Account Number: 81100

Balance
Debit Credit
11,375,260

Account Number: 81400

Balance
Debit Credit
0

Account Number: 81500

Balance
Debit Credit
0

Account Number: 81600

Balance
 Debit Credit
0
Rp 47,080,000

Account Number: 81700

Balance
Debit Credit
0
Rp 24,375,000

Account Number: 82100

Balance
Debit Credit
21,777,888
Rp 23,757,696

Account Number: 82200

Balance
Debit Credit
2,164,800

Account Number: 91400

Balance
Debit Credit
8,756,240
Account Number: 91450
Balance
Debit Credit
0
 PT. ALDENIO
TRIAL BALANCE
December 31, 2016
November 30, 2016
No Account Account Title
DEBIT CREDIT

11100 Cash In Bank BNI 826,886,706

11200 Petty Cash 13,105,500
11300 Account Receivable 2,192,467,000
11400 Allowances of Doubtful Debt 96,240,400
11500 Merchandise Inventory 767,970,000
11600 Office Supplies 10,242,500
11700 Prepaid Insurance 3,120,000
11800 Prepaid Rent 174,500,000
11900 VAT In 191,065,600
11902 Prepaid Income Taxes 108,631,600
12100 Investment 986,425,000
13100 Land 1,500,000,000
13200 Building 750,000,000
13201 Acc Depr Building 150,000,000
13300 Vehicles 18,250,000
13301 Acc Depr Vehicles 0
13400 Equipment 154,200,000
13401 Acc Depr Equipment 30,840,000
21100 Account Payable 2,101,721,600
21200 Accrued Expense 0
21300 VAT Out 217,497,000
21302 Income Taxes Payable (21) 0
21303 Income Taxes 23 Payable 0
21304 Income Taxes Payable 25 0
21305 Devidend Payable Rp 315,000,000
22100 Bank Jateng Loan 244,964,600
31100 Capital Stock 1,575,000,000
31200 Devidend Rp 315,000,000
31300 Additional Paid In Capital 305,000,000
31400 Retained Earnings 1,405,280,642
31500 Income Summary 0
41100 Sales 13,458,430,000
41200 Sales Discount 190,368,360
41300 Sales Return and Allowances 300,800,000
51100 Cost Of Merchandise Sold 10,550,366,000
51200 Purchases Discount 103,447,200
61100 Utilities Expense 35,420,000
61200 Office Supplies Expense 249,874,000
61300 Doubftul Debts 0
61400 Spoilage Expense 23,920,000
61500 Depreciation Expense 80,478,750
61600 Insurance Expense 34,320,000
61700 Rent Expense 71,500,000
61800 Wages and Salaries 406,780,000
61900 Advertising Expense 16,620,000
62000 Other Operating Expense 30,511,950
81100 Interest Income 11,375,260
81400 Freights Collected 0
81500 Late Fees Collected 0
81600 Devidend Income Rp 47,080,000
81700 Gain (Loss) on sales Of Fixed Assets Rp 24,375,000
82100 Interest Expense 23,757,696
82200 Bank Service Charge 2,164,800
91400 Income Taxes Expense article 4(2) 8,756,240
91450 Income Taxes Expense 0
JUMLAH 20,061,876,702 20,061,876,702
 PT. ALDENIO
INCOME STATEMENT COMPREHENSIVE
For Year Ended December 31, 2016

DESCRIPTION AMOUNT
IVE

OUNT
 PT. ALDENIO
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016

DESCRIPTION CAPITAL STOCK ADDITIONAL PAID IN CAPITAL RETAINED EARNING TOTAL

Balance at december,31, 2015 Rp 1,225,000,000 Rp 245,000,000 Rp 1,405,280,642 Rp 2,875,280,642
Isuance Capital
Net Income
Deviden

Balance Sheet December 31, 2016

0
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016

DESCRIPTION CAPITAL STOCK ADDITIONAL PAID IN CAPITAL RETAINED EARNING TOTAL

Balance at december,1, 2015
Isuance Capital
Net Income
Deviden

Balance Sheet December 31, 2016

 PT. ALDENIO
Balance Sheet
December 31, 2016

ASSETS 2016 2015 LIABILITIES & EQUITIES

2016 2015
 PT. ZALIA
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2016
016
 PT ALDENIO
WORKSHEET DESEMBER 2016

Trial Balance Adjusting Journal Entries Adjusted trial balance Income Sumarry
ACC NO Account Title
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
11100 Cash In Bank BNI Rp 826,886,706 Rp 197,584,984 Rp 629,301,722
11200 Petty Cash Rp 13,105,500 Rp 27,700 Rp 13,077,800
11300 Account Receivable Rp 2,192,467,000 Rp 200,000,000 Rp 2,392,467,000
11400 Allowances of Doubtful Debt Rp 96,240,400 Rp 16,293,500 Rp 112,533,900
11500 Merchandise Inventory Rp 767,970,000 Rp 767,970,000
11600 Office Supplies Rp 10,242,500 Rp 9,262,500 Rp 980,000
11700 Prepaid Insurance Rp 3,120,000 Rp 3,120,000 Rp -
11800 Prepaid Rent Rp 174,500,000 Rp 6,500,000 Rp 168,000,000
11900 VAT In Rp 191,065,600 Rp 191,065,600
11902 Prepaid Income Taxes Rp 108,631,600 Rp 9,875,600 Rp 118,507,200 Rp -
12100 Investment Rp 986,425,000 Rp 986,425,000
13100 Land Rp 1,500,000,000 Rp 1,500,000,000
13200 Building Rp 750,000,000 Rp 750,000,000
13201 Acc Depr Building Rp 150,000,000 Rp 3,125,000 Rp 153,125,000
13300 Vehicles Rp 18,250,000 Rp 18,250,000
13301 Acc Depr Vehicles Rp - Rp 190,104 Rp 190,104
13400 Equipment Rp 154,200,000 Rp 154,200,000
13401 Acc Depr Equipment Rp 30,840,000 Rp 1,285,000 Rp 32,125,000
21100 Account Payable Rp 2,101,721,600 Rp 2,101,721,600
21200 Accrued Expense Rp - Rp 40,556,000 Rp 40,556,000
21300 VAT Out Rp 217,497,000 Rp 217,497,000
21302 Income Taxes Payable (21) Rp - Rp 1,849,000 Rp 1,849,000
21303 Income Taxes 23 Payable Rp - Rp -
21304 Income Taxes Payable 25 Rp - Rp 85,483,400 Rp 85,483,400
21305 Devidend Payable Rp 315,000,000 Rp 315,000,000
22100 Bank Jateng Loan Rp 244,964,600 Rp 244,964,600
31100 Capital Stock Rp 1,575,000,000 Rp 1,575,000,000
31200 Devidend Rp 315,000,000 Rp 315,000,000
31300 Additional Paid In Capital Rp 305,000,000 Rp 305,000,000
31400 Retained Earnings Rp 1,405,280,642 Rp 1,405,280,642
41100 Sales Rp 13,458,430,000 Rp 13,458,430,000
41200 Sales Discount Rp 190,368,360 Rp 190,368,360 Rp 190,368,360
41300 Sales Return and Allowances Rp 300,800,000 Rp 300,800,000 Rp 300,800,000
51100 Cost Of Merchandise Sold Rp 10,550,366,000 Rp 10,550,366,000 Rp 10,550,366,000
51200 Purchases Discount Rp 103,447,200 Rp 103,447,200
61100 Utilities Expense Rp 35,420,000 Rp 3,576,000 Rp 38,996,000 Rp 38,996,000
61200 Office Supplies Expense Rp 249,874,000 Rp 9,262,500 Rp 259,136,500 Rp 259,136,500
61300 Doubftul Debts Rp - Rp 16,293,500 Rp 16,293,500 Rp 16,293,500
61400 Spoilage Expense Rp 23,920,000 Rp 23,920,000 Rp 23,920,000
61500 Depreciation Expense Rp 80,478,750 Rp 4,600,104 Rp 85,078,854 Rp 85,078,854
61600 Insurance Expense Rp 34,320,000 Rp 3,120,000 Rp 37,440,000 Rp 37,440,000
61700 Rent Expense Rp 71,500,000 Rp 6,500,000 Rp 78,000,000 Rp 78,000,000
61800 Wages and Salaries Rp 406,780,000 Rp 38,829,000 Rp 445,609,000 Rp 445,609,000
61900 Advertising Expense Rp 16,620,000 Rp 16,620,000 Rp 16,620,000
62000 Other Operating Expense Rp 30,511,950 Rp 27,700 Rp 30,539,650 Rp 30,539,650
81100 Interest Income Rp 11,375,260 Rp 2,749,280 Rp 14,124,540
81400 Freights Collected Rp - Rp - Rp -
81500 Late Fees Collected Rp - Rp - Rp -
81600 Devidend Income Rp 47,080,000 Rp 47,080,000
81700 Gain (Loss) on sales Of Fixed Assets Rp 24,375,000 Rp 24,375,000 Rp 24,375,000
82100 Interest Expense Rp 23,757,696 Rp 23,757,696 Rp 23,757,696
82200 Bank Service Charge Rp 2,164,800 Rp 196,800 Rp 2,361,600 Rp 2,361,600
91400 Income Taxes Expense article 4(2) Rp 8,756,240 Rp 137,464 Rp 8,893,704 Rp 8,893,704
91450 Income Taxes Expense Rp - Rp 194,115,000 Rp 194,115,000 Rp 194,115,000
Rp 20,061,876,702 Rp 20,061,876,702 Rp 486,533,668 Rp 486,533,668 Rp 20,213,407,986 Rp 20,213,407,986 Rp 12,326,670,864
31500 Income Sumarry Rp 1,296,410,876
Jumlah Rp 20,061,876,702 Rp 20,061,876,702 Rp 486,533,668 Rp 486,533,668 Rp 20,213,407,986 Rp 20,213,407,986 Rp 13,623,081,740
Income Sumarry Balance sheet
CREDIT DEBIT CREDIT
Rp 629,301,722
Rp 13,077,800
Rp 2,392,467,000
Rp 112,533,900
Rp 767,970,000
Rp 980,000
Rp -
Rp 168,000,000
Rp 191,065,600
Rp -
Rp 986,425,000
Rp 1,500,000,000
Rp 750,000,000
Rp 153,125,000
Rp 18,250,000
Rp 190,104
Rp 154,200,000
Rp 32,125,000
Rp 2,101,721,600
Rp 40,556,000
Rp 217,497,000
Rp 1,849,000
Rp -
Rp 85,483,400
Rp 315,000,000
Rp 244,964,600
Rp 1,575,000,000
Rp 315,000,000
Rp 305,000,000
Rp 1,405,280,642
Rp 13,458,430,000

Rp 103,447,200

Rp 14,124,540

Rp 47,080,000

Rp 13,623,081,740 Rp 7,886,737,122 Rp 6,590,326,246

Rp 1,296,410,876
Rp 13,623,081,740 Rp 7,886,737,122 Rp 7,886,737,122
 PT ALDENIO
GENERAL JOURNAL (ADJUSTMENT)
Month : December 2016

POST
DATE DOC NO DESCRIPTION DEBIT
REF
D 31 12-05 Other Operating Expense 62000 Rp 27,700
E Petty Cash 11200
(Perhitungan Kas Kecil)

S 31 12-05 Account Receivable 11300 Rp 200,000,000

E Bank Service Charge 82200 Rp 196,800
M Income Taxes Expense Article 4(2) 91400 Rp 137,464
B Interest Income 81100
E Cash In Bank 11100
R (Rekonsiliasi Bank Belum di Catat)

2 31 12-06 Doubtful Expense 61300 Rp 16,293,500

0 Allowance of Doubtful Debt 11400
1 (Penyesuaian Kerugian Piutang analisa umur )
6
31 12-07 Depreciation Expense 61500 Rp 4,600,104
Acc Dept Building 13201
Acc Dept Vehicles 13301
Acc Dept Equipment 13401
(Penyusutan Aset Tetap)

31 12-08 Office Supplies Expense 61200 Rp 9,262,500

Office Supplies 11600
(Perlengkapan yang terpakai)

31 12-09 Utilities Expense 61200 Rp 3,576,000

Accued Expense 21200
(Beban listrik air yang akan dibayar)

31 12-10 Insurance Expense 61600 Rp 3,120,000

Prepaid Insurance 11700
(Prepaid Insurance yg habis masa berlakunya)

31 12-11 Rent Expense 61700 Rp 6,500,000

Prepaid Rent 11800
(Prepaid Rent yg habis masa berlakunya)
31 12-12 Prepaid Income Taxes 11902 Rp 9,875,600
Income Tax Payable 25 21304
(Uang muka PPH 25 yang akan dibayar)

31 12-13 Income Taxes Expense 91450 Rp 194,115,000

Prepaid Income Taxes 11902
Income Tax Payable 25 21304
(Perhitungan Perpajakan)

31 12-04 Wages and Salaries Expense 61800 Rp 38,829,000

Accrued Expense 21200
Income Taxes Payable (21) 21302
(Gaji dan upah yang akan dibayar)
JUMLAH Rp 486,533,668
 Page : 1

CREDIT

Rp 27,700

Rincian Rekonsiliasi Bank

a. Bank Service Charge Bank Service Charge
Cash In Bank
Rp 2,749,280 b. Interest Income (Jasa Giro) Cash In Bank
Rp 197,584,984 Interest Income
c. Potongan PPH Pasal 4 Income Taxes Expense Article 4(2)

d. Kesalahan Pencatatan Bank

Rp 16,293,500 Account Receivable
Cash In Bank

Saldo umur piutang yang menunggak Rp 30,000,000

Rp 3,125,000 Rp 82,533,900
Rp 190,104 Rp 112,533,900
Rp 1,285,000
Saldo Allowance Rp 96,240,400
Saldo Taksiran Rp 16,293,500

Rp 9,262,500
Perlengkapan 31 des 2016 Rp 10,242,500
Suppleis yang masih ada Rp 980,000
Supplies Terpakai Rp 9,262,500
Rp 3,576,000

Rp 3,120,000

Rp 6,500,000
Rp 9,875,600

Rp 118,507,200
Rp 75,607,800

Rp 36,980,000
Rp 1,849,000

Rp 486,533,668
Rp 196,800
Rp 196,800
Rp 2,749,280
Rp 2,749,280
Rp 137,464
Cash In Bank ###

Rp 200,000,000
Rp 200,000,000
 PT. ALDENIO
GENERAL JOURNAL (CLOSING ENTRY)
For the Year Ended December 31, 2016

EVIDEN
DATE DESCRIPTION POST REF
CE NO.

DESEMBER 2016
NTRY)
, 2016
Page : 1

DEBIT CREDIT
 PT ALDENIO
GENERAL LEDGER

ACCOUNT : Cash In Bank BNI Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance Rp 826,886,706
2016 31 Adjusment Rp 197,584,984 Rp 629,301,722

ACCOUNT : Petty Cash Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance Rp 13,105,500
2016 31 Adjusment 27700 Rp 13,077,800

ACCOUNT : Account Receivable Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 2,192,467,000
2016 31 Adjusment Rp 200,000,000 Rp 2,392,467,000

ACCOUNT : Allowances of Doubtful Debt Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment 16293500

ACCOUNT : Merchandise Inventory Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 767,800,000
2016

ACCOUNT : Office Supplies Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 10,242,500
2016 31 Adjusment 9262500 980,000

ACCOUNT : Prepaid Insurance Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 3,120,000
2016 31 Adjusment 3120000 0

ACCOUNT : Prepaid Rent Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 174,500,000
2016 31 Adjusment 6500000 168,000,000
ACCOUNT : VAT In Account Number:
Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 191,065,600
2016

ACCOUNT : Prepaid Income Taxes Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 108,631,600
2016 31 Adjusment 9875600 118,507,200
31 Adjusment 118507200 0

ACCOUNT : Investment Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 986,425,000
2016

ACCOUNT : Land Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 1,500,000,000
2016

ACCOUNT : Building Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 750,000,000
2016

ACCOUNT : Acc Depr Building Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment 3125000

ACCOUNT : Vehicles Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 18,250,000
2016

ACCOUNT : Acc Depr Vehicles Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment 190104

ACCOUNT : Equipment Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 154,200,000
 2016

ACCOUNT : Acc Depr Equipment Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment 1285000

ACCOUNT : Account Payable Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Accrued Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment Rp 3,576,000
31 Adjusment Rp 36,980,000

ACCOUNT : VAT Out Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Income Taxes Payable (21) Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment 1849000

ACCOUNT : Income Taxes 23 Payable Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Income Taxes Payable 25 Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment 9875600
31 Adjusment 75607800

ACCOUNT : Devidend Payable Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Bank Jateng Loan Account Number:

 Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Capital Stock Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Devidend Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 315,000,000
2016 31 Penutupan 0 315,000,000

ACCOUNT : Additional Paid In Capital Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016

ACCOUNT : Retained Earnings Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Penutupan Rp -
31 Penutupan Rp -

ACCOUNT : Income Summary Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Penutupan Rp -
31 Penutupan Rp -
31 Penutupan Rp -

ACCOUNT : Sales Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Penutupan 0

ACCOUNT : Sales Discount Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 190,368,360
2016 31 Penutupan 0 190,368,360

ACCOUNT : Sales Return and Allowances Account Number:

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 300,800,000
2016 31 Penutupan 0 300,800,000

ACCOUNT : Cost Of Merchandise Sold Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 10,550,366,000
2016 31 Penutupan 0 10,550,366,000

ACCOUNT : Purchases Discount Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Penutupan 0

ACCOUNT : Utilities Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 35,420,000
2016 31 Adjusment 3576000 38,996,000
31 Penutupan 0 38,996,000

ACCOUNT : Office Supplies Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 249,874,000
2016 31 Adjusment 9262500 259,136,500
31 Penutupan 0 259,136,500

ACCOUNT : Doubftul Debts Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 0
2016 31 Adjusment 16293500 Rp 16,293,500
31 Penutupan 0 Rp 16,293,500

ACCOUNT : Spoilage Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 23,920,000
2016 31 Penutupan 0 23,920,000

ACCOUNT : Depreciation Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 80,478,750
2016 31 Adjusment 4600104 85,078,854
31 Penutupan 0 85,078,854

ACCOUNT : Insurance Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 34,320,000
2016 31 Adjusment 3120000 37,440,000
31 Penutupan 0 37,440,000
ACCOUNT : Rent Expense Account Number:
Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 71,500,000
2016 31 Adjusment 6500000 78,000,000
31 Penutupan 0 78,000,000

ACCOUNT : Wages and Salaries Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 406,780,000
2016 31 Adjusment 38829000 445,609,000
31 Penutupan 0 445,609,000

ACCOUNT : Advertising Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 16,620,000
2016 31 Penutupan 0 16,620,000

ACCOUNT : Other Operating Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 30,511,950
2016 31 Adjusment 27700 30,539,650
31 Penutupan 0 30,539,650

ACCOUNT : Interest Income Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Adjusment Rp 2,749,280
31 Penutupan 0

ACCOUNT : Freights Collected Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 0
2016

ACCOUNT : Late Fees Collected Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 0
2016

ACCOUNT : Devidend Income Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance
2016 31 Penutupan 0

ACCOUNT : Gain (Loss) on sales Of Fixed Assets Account Number:

Balance
Date Description Ref Debit Credit
Debit
 Dec 31 Opening Balance 24,375,000
2016 31 Penutupan 0 24,375,000

ACCOUNT : Interest Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 23,757,696
2016 31 Penutupan 0 23,757,696

ACCOUNT : Bank Service Charge Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 2,164,800
2016 31 Adjusment Rp 196,800 Rp 2,361,600
31 Penutupan 0 Rp 2,361,600

ACCOUNT : Income Taxes Expense article 4(2) Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 8,756,240
2016 31 Adjusment Rp 137,464 Rp 8,893,704
31 Penutupan 0 Rp 8,893,704

ACCOUNT : Income Taxes Expense Account Number:

Balance
Date Description Ref Debit Credit
Debit
Dec 31 Opening Balance 0
2016 31 Adjusment 194115000 Rp 194,115,000
31 Penutupan 0 Rp 194,115,000
 11100
Balance
Credit

11200
Balance
Credit

11300
Balance
Credit

11400
Balance
Credit
96,240,400
112,533,900

11500
Balance
Credit

11600
Balance
Credit

11700
Balance
Credit

11800
Balance
Credit
 11900
Balance
Credit

11902
Balance
Credit

12100
Balance
Credit

13100
Balance
Credit

13200
Balance
Credit

13201
Balance
Credit
150,000,000
153,125,000

13300
Balance
Credit

13301
Balance
Credit

Rp 190,104

13400
Balance
Credit
 13401
Balance
Credit
30,840,000
32,125,000

21100
Balance
Credit
2,101,721,600

21200
Balance
Credit

Rp 3,576,000
Rp 40,556,000

21300
Balance
Credit
217,497,000

21302
Balance
Credit

Rp 1,849,000

21303
Balance
Credit

21304
Balance
Credit

Rp 9,875,600
Rp 85,483,400

21305
Balance
Credit
315,000,000

22100
Balance
Credit
244,964,600

31100
Balance
Credit
1,575,000,000

31200
Balance
Credit

31300
Balance
Credit
305,000,000

31400
Balance
Credit
Rp 1,405,280,642
Rp 1,405,280,642
Rp 1,405,280,642

31500
Balance
Credit

Rp -
Rp -
Rp -

41100
Balance
Credit
13,458,430,000
13,458,430,000

41200
Balance
Credit

41300
Balance
 Credit

51100
Balance
Credit

51200
Balance
Credit
103,447,200
103,447,200

61100
Balance
Credit

61200
Balance
Credit

61300
Balance
Credit

61400
Balance
Credit

61500
Balance
Credit

61600
Balance
Credit
 61700
Balance
Credit

61800
Balance
Credit

61900
Balance
Credit

62000
Balance
Credit

81100
Balance
Credit
11,375,260
Rp 14,124,540
Rp 14,124,540

81400
Balance
Credit

81500
Balance
Credit

81600
Balance
Credit
Rp 47,080,000
Rp 47,080,000

81700
Balance
Credit
 82100
Balance
Credit

82200
Balance
Credit

91400
Balance
Credit

91450
Balance
Credit
 PT. ALDENIO
CLOSING BALANCE
December 31, 2016

Account
DESCRIPTION DEBIT CREDIT
No
11100
11200
11300
11400
11500
11600
11700
11800
11900
11902
12100
13100
13200
13201
13300
13301
13400
13401
21100
21200
21300
21302
21303
21304
21305
22100
31100
31300
31400