PT Kelabu

A.
IDENTITAS PERUSAHAAN
NAMA PERUSAHAAN : PT KELABU
N.P.W.P/N.P.P.K.P : 06.864.767.6-418.000
TEMPAT PERUSAHAAN : Jl Raden Saleh No 3 Tangerang
Telp. 021-7300906 Fax. 021-7300905
TANGGAL PENGUKUHAN : 05 Januari 2010
KLU SPT : 52000
JENIS USAHA : Perdagangan
B. BIDANG USAHA
PT KELABU adalah sebuah perusahaan dagang yang didirikan di Tangerang pada tanggal
05 Januari 2010. Perusahaan bergerak di bidang penjualan pakaian yaitu kebaya modern dan tradisional.
C PEMEGANG SAHAM DAN SUSUNAN PENGURUS

Daftar Pemegang Saham PT KELABU
No Nama Pemegang Saham N.P.W.P Jumlah Lembar
1 Aldianesta 31.159.064.0-403.000 5,000
2 Cinta Almirasyah 06.238.098.1-418.000 3,000
3 Keanu Hasan 25.315.098.1-418.000 2,000
Nominal = Rp 10.000,-/lembar 10,000
Daftar Pengurus PT KELABU

No Jabatan N.P.W.P Nama Pengurus
1 Komisaris 06.010.964.1-412.000 Winarso Ruliansyah
2 Direktur 78.009.890.1-432.000 Keanu Hasan
3 Manajer 25.315.098.1-418.000 Belqis Queenita
PT KELABU, Telah diaudit dengan Opini Wajar Tanpa Pengecualian

1 Kantor Akuntan Publik : Hakim and pastner's
N.P.W.P 68.440.449.4-031.000
2 Nama Akuntan : Deswinu Putragraha, SE, M. Ak
N.P.W.P 21.068.052.6-215.000
3 Kantor Konsultan Pajak : Winwin Tax and Business Advisory
N.P.W.P 07.543.083.6-921.000
4 Nama Konsultan : Budi Anjaswara SE, M. Ak, M. Si
N.P.W.P 25.773.472.3-604.000
KEBIJAKAN AKUNTANSI
1 Umum
Sistem berpasangan dengan dasar akrual basis. Periode akuntansi tahunan (1 Januari s.d 31 Desember)
dibagi dalam 12 periode bulanan. Mata uang menggunakan Rupiah
2 Kas Kecil
Untuk pengeluaran sebesar Rp 1.500.000,00 atau kurang dibayar dengan dana kas dan sistem
pencatatannya mengunakan sistem dana tetap ( Impress Fund System). Dana kas kecil akan diisi kembali
pada setiap akhir bulan
3 Kas di Bank
Untuk pengeluaran dan penerimaan di atas Rp 1.500.000-, dibayar dengan cek. Semua penerimaan kas
akan disetor ke bank segera mungkin pada hari yang sama dan sedapat mungkin tidak menyimpan dana
dalam jumlah besar di dalam brankas perusahaan.
Pembelian
4 Setiap pembelian diperhitungkan PPN Masukan (Vat In) 10% dari Dasar Pengenaan Pajak dan Faktur
Pajak Standar diterima pada tanggal pembeliaannya. Setiap retur pembeliaan akan diperhitungkan
pengurangan atas nilai utang dan PPN. Termin Pembayaran 3/10 n/30. Pembayaran dilakukan dalam
periode diskon akan memperoleh diskon dan mengurangi nilai utang dagang yang dibayar. Keterlambatan
membayar utang dikenakan denda 1% dari nilai utang tertunggak.
5 Penjulan
Setap terjadi transaksi penjualan langsung diterbitkan Faktur Pajak Satandar dan diperhitungkan PPN
Keluaran (Vat Out) 10% dari Dasar Pengenaan Pajak. Setap rtur penjualan akan diperhitungan pengurangan
atas nilai piutang dan PPN. Termin pembayaran 2/10 n/30. Pelunasan piutang dalam diskon akan mem-
peroleh diskon dan mengurangi nilai piutang dagang yang diterima. Keterlambatan membayar piutang dalam
hal ini dikenakan denda 1% dari nilai piutang yang tertunggak.
6 Persediaan Barang Dagang

Persediaan Barang Dagang dinilai berdasarkan prinsip harga perolehan dengan metode rata-rata bergerak
(Average) dan dicatat dengan metode perpetual.
7 Aset Tetap
Aset Tetap Berwujud yang dimiliki perusahaan dicatat berdasarkan prinsip harga perolehan dan disusutkan
dengan metode garis lurus.
8 Beban Operasional
Untuk pencatatan beban yang tidak bisa berdiri sendiri digunakan akun other operating expense.
9 Laporan Arus Kas

Laporan Arus Kas menggunakan metode tidak langsung .
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2013.
2 Marketable Securities
Merupakan investasi jangka pendek berupa saham biasa PT. Global Aneka dengan nilai nominal
Rp 45,000 per lembar. Pembelian dilakukan pada tanggal 01 Agustus 2013 sebanyak 2000 lembar
dengan kurs 102. Provisi dan meterai sebesar 2%. Dividen dibayarkan setiap akhir tahun.
Kepemilikan saham PT Keinan pada PT Global Aneka adalah 40%.
3 Data Customer
DAFTAR PELANGGAN & SALDO ACCOUNT RECEIVABLE PER 30 NOPEMBER 2013
Kode C001 C002 C003
Nama PT. Zahwa Collection PT Lutyzahiya Collection Suku Dinas Pariwisata DKI
Jakarta
Alamat Jl Kemayoran No 3 Jakarta JL Danau Sunter Blok A129 Jakarta JL Kuningan Barat No 2
Jakarta
N.P.W.P 01.823.364.3-027.000 02.238.964.7-042.000 00.864.676.4-812.000
Tgl Invoice 11/5/2013 11/3/2013 -
Termin 2/10, n/30 2/10, n/30 -
Saldo Awal 212,500,000 82,500,000 -
Total Saldo Piutang Dagang 295,000,000
4 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2013, dengan rincian sebagai berikut:
Kode Produk Kuantitas Harga/ Unit Total Harga Harga Jual
41R4 KAIRA 65 2,450,000 159,250,000 3,150,000
Z12A ZATIN 75 2,850,000 213,750,000 3,750,000
Total 373,000,000
5 Prepaid Income Tax

Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2013 Rp 30,000,000
6 Prepaid Insurance
Merupakan premi asuransi selama 12 bulan yang telah dibayar pada tanggal 1 Januari 2013.
7 Accounts Payable
DAFTAR PEMASOK & SALDO ACCOUNT PAYABLE PER 30 NOPEMBER 2013
Kode S001 S002
Nama PT Rinjani Fashion PT Delcon Fashion
Alamat Jl Kramat 1 Kebayoran Lama Jl Cipulir 3 Jakarta Selatan

Jakarta Selatan
N.P.W.P 01.394.013.5-092.000 02.914.152.0-017.000
Tgl Invoice 11/26/2013 -
Termin 3/10, n/30 -
Saldo Awal 215,000,000 -
Total Saldo Utang Dagang 215,000,000
8 Bank Loan
Bank BNI memberikan kredit kepada PT KELABU sebesar Rp 400.000.000,00 selama
3 tahun (36 bulan) dengan suku bunga 20% per tahun
ANNUITED
TH MONTH BALANCE
TOTAL PAYMENT INTEREST
2013 1 14,865,433.00 8,198,766.00 6,666,667.00 391,801,234.00
2 14,865,433.00 8,335,412.43 6,530,020.57 383,465,821.57
3 14,865,433.00 8,474,335.97 6,391,097.03 374,991,485.59
4 14,865,433.00 8,615,574.91 6,249,858.09 366,375,910.69
5 14,865,433.00 8,759,167.82 6,106,265.18 357,616,742.86
6 14,865,433.00 8,905,153.95 5,960,279.05 348,711,588.91
7 14,865,433.00 9,053,573.18 5,811,859.82 339,658,015.73
8 14,865,433.00 9,204,466.07 5,660,966.93 330,453,549.66
9 14,865,433.00 9,357,873.84 5,507,559.16 321,095,675.82
10 14,865,433.00 9,513,838.40 5,351,594.60 311,581,837.41
11 14,865,433.00 9,672,402.38 5,193,030.62 301,909,435.04
12 14,865,433.00 9,833,609.08 5,031,823.92 292,075,825.95
9
@ Soal Mengelola Buku Jurnal
PT KELABU
November 30, 2013

ACCOUNT
DEBET CREDIT
Bank BNI 1,272,670,282.96

Petty Cash 7,180,000.00
Marketable Securities 93,636,000.00
Accounts Receivable 295,000,000.00
Other Receivable 2,000,000.00
Merchandise Inventory 373,000,000.00
Office Supplies 2,400,000.00
Value Added Tax - In (VAT-In) -
Prepaid Income Tax Art. 22 -
Prepaid Income Tax Art. 23 -
Prepaid Income Tax Art. 25 30,000,000.00
Prepaid Insurance 36,000,000.00
Building 690,000,000.00
Vehicles 300,000,000.00
Equipment 210,000,000.00
Accum. Depreciation Fixed Assets 472,500,000.00
Accounts Payable 215,000,000.00
Expense Payable 29,493,645.96
Electricity, Telephone & Water Payable 1,795,000.00
Value Added Tax - Out (VAT - Out) -
Vat Payable 15,575,000.00
Income Tax Article 21 Payable 491,400.00
Income Tax Article 23 Payable -
Income Tax Article 25/29 Payable -
Income Tax Article 4 (2) Payable -
Retired Payable 4,999,500.00
Dividend Payable -
Other Current Liabilities -
Bank BNI Loan 301,909,435.04
Common Stock 1,000,000,000.00
Retained Earnings 776,000,000.00
7
PT KELABU
November 30, 2013

ACCOUNT
DEBET CREDIT
Dividend -
Sales 1,684,700,000.00
Sales Discounts 16,847,000.00
Sales Returns 50,541,000.00
Cost of Good Sold 842,350,000.00
Freight Paid 11,500,000.00
Purchase Discount 58,964,500.00
Wages & Salaries Expense 150,000,000.00
Insurance Expense 12,000,000.00
Electricity, Water & Telephone Expense 14,755,000.00
Other Operating Expense 6,605,000.00
Income Tax Expense -
Offfice Supplies Expense 1,200,000.00
Depreciation Expense 148,500,000.00
Interest Revenue 41,250,000.00
Late Fees Collected 12,045,000.00
Freight Collected 20,500,000.00
Gain on Sales of Marketable Securities -
Gain on Disposal of Fixed Assets -
Dividend Revenue -
Bank Charges 110,000.00
Interest Expense 65,429,198.04
Late Fees Expense 3,500,000.00
Loss on Sales of Marketable Securities -
Loss on Disposal of Fixed Assets -
4,635,223,481.00 4,635,223,481.00
8
@ Soal Akuntansi 2013
BUKTI 1
BKK No. : 001/BKK

Jl Raden Saleh No 3 Tangerang Tanggal : 01 Desember 2013
Produk Kebaya Modern & Tradisional
BUKTI KAS KELUAR
Dibayarkan kepada : Karyawan serta PDAM, TELKOM & PLN
Jumlah Dibayar :
Dua puluh empat juta lima ratus dua puluh ribu rupiah
Keterangan : Pembayaran gaji karyawan bulan Nopember 2013 dengan rincian:

Wages & Salaries Rp 22,725,000.00
(Sudah dipotong PPh 21 dan iuran jaminan hari tua) serta pembayaran
rekening-rekening dengan rincian sbb : Rek. Listrik Rp 750.000,00 ; Rek. Air
sebesar Rp 450.00,00 dan Rek Telepon sebesar Rp 595.000,00
Rp 24,520,000.00
Direktur Utama, Direktur Akuntansi/ Keuangan,
( Dra. Iswari ) (Sanjaya, SE, Ak. )
BUKTI 2
BKM No. : 001/BKM

BUKTI KAS MASUK
Diterima Dari : Lutyzahiya Collection
Jumlah Diterima :
Delapan puluh dua juta lima ratus ribu rupiah
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit tertanggal

03 Nopember 2013, Termin 2/10 n/30
Rp 82,500,000.00
10
BUKTI 3
Jl Raden Saleh No 3 Tangerang No. Faktur : 080/FPJ

Produk Kebaya Modern & Tradisional Tanggal : 03 Desember 2013
Termin : 2/10, n/30
Kepada : Dania Collection

Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta
021-786.000/021-786.001
02.345.675.1-0.17.000
FAKTUR PENJUALAN
No. Nama Barang Kuantitas Satuan Harga/ unit Total Harga
1 KAIRA 35 pcs Rp 3,150,000.00 Rp 110,250,000.00
2 ZATIN 40 pcs Rp 3,750,000.00 Rp 150,000,000.00
Total Penjualan Rp 260,250,000.00

Direktur Pemasaran Direktur Akuntansi/ PPN 10% Rp 26,025,000.00
Keuangan Biaya Angkut Rp 300,000.00
Piutang Dagang Rp 286,575,000.00
Lasmana Indra, SS., MSA. Sanjaya, SE., Ak.
Catatan:
Bukti transaksi ini dilampiri dengan faktur p 010.000-13.00000079
BUKTI 4
VKK No. : 001/VKK

Jl Raden
Produk Saleh
Kebaya No 3&Tangerang
Modern Tradisional Tanggal : 03 Desember 2013
VOUCHER KAS KECIL
Dibayarkan kepada : Citra Agency

Jumlah Dibayar :
Dua puluh lima ribu rupiah
Keterangan : Pembelian tabloid bulan Nopember 2013

(Catat: Entertainment Expense)
Rp 25,000.00
11
12
BUKTI 5
BKM No. : 002/BKM

BUKTI KAS MASUK
Diterima Dari : Zahwa Collection
Jumlah Diterima :
Dua ratus empat belas juta enam ratus dua puluh lima ribu rupiah
Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit

tertanggal 5 Nopember 2013. Termin 2/10, n/30
Dikenai denda sebesar 1% atas keterlambatan pelunasan.
sebesar Rp 2,125,000
Rp 214,625,000.00
BUKTI 6
BKK No. : 002/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : PT Rinjani Fashion
Jumlah Dibayar :
Dua ratus delapan juta lima ratus lima puluh ribu rupiah
Keterangan : Pelunasan hutang dagang kepada PT. Rinjani Fashion

atas pembelian kredit tanggal 26 Nopember 2013, termin 3/10,n/30
dengan memperoleh potongan harga sebesar Rp 6,450,000
Rp 208,550,000.00
13
BUKTI 7
PT Rinjani Fashion No. Faktur : 120/RF/FP

Jl Kramat 1 Kebayoran Lama Jakarta Selatan Tanggal : 06 Desember 2013
Termin : 3/10, n/30
Kepada : PT KEINAN FASHION

Jl Raden Saleh No 3 Tangerang
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 KAIRA 30 pcs Rp 2,300,000.00 Rp 69,000,000.00
2 ZATIN 35 pcs Rp 2,550,000.00 Rp 89,250,000.00

Biaya Pengiriman Rp 125,000.00
Keuangan Down Payment Rp -
Roy Marten, SE. Sinta, SE, Ak.
Catatan:
BUKTI 8
No. Faktur : 081/FPJ
Tanggal : 06 Desember 2013
Jl Raden
Produk Saleh
Modern Tradisional
Termin : 2/10, n/30

Kepada : Lutyzahiya Collection
JL Danau Sunter Blok A129 Jakarta
FAKTUR PENJUALAN
1 KAIRA 25 pcs Rp 3,150,000.00 Rp 78,750,000.00
2 ZATIN 25 pcs Rp 3,750,000.00 Rp 93,750,000.00

Catatan:
14
15
BUKTI 9
BM No. : 001/BM
: Berdasarkan nota retur no. 009/NK/NP/XII/2013, mohon dikirimkan

kembali barang dagangan yang dibeli dari PT. Rinjani Fashion pada
tanggal 06 Desember 2013. Adapun perhitungan harga barang sbb:
5 pcs KAIRA 11,500,000.00
PPN 10% 1,150,000.00
TOTAL 12,650,000.00
Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM
( Dra. Indraswari ) (Sanjaya, SE, Ak. )
BUKTI 10
VKK No. : 002/VKK
VOUCHER KAS KECIL
Dibayarkan kepada : Toko Buku Gramedia
Jumlah Dibayar :
Satu juta seratus dua puluh lima ribu rupiah
Keterangan : Pembelian Alat tulis kantor dan perlengkapan lainnya dengan rincian:
Perlengkapan Kantor 1,125,000
Rp 1,125,000.00
16
17
BUKTI 11

Kepada : Suku Dinas Pariwisata DKI Jakarta Termin : 2/10, n/30

JL Kuningan Barat No 2 Jakarta
FAKTUR PENJUALAN
1 KAIRA 12 unit Rp 3,150,000.00 Rp 37,800,000.00
2 ZATIN 15 unit Rp 3,750,000.00 Rp 56,250,000.00

Catatan:
BUKTI 12
BKM No. : 003/BKM

BUKTI KAS MASUK
Diterima Dari : PT. Global Aneka
Jumlah Diterima :
Lima puluh juta tujuh ratus tiga puluh lima ribu tujuh ratus rupiah
Keterangan : Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 114
Biaya penjualan sebesar 1%. Berdasarkan Pasal 1 ayat (2)
PP Nomor 14 Tahun 1997, besarnya pajak penghasilan 0,1%
atas bruto nilai transaksi penjualan dan bersifat final.
Rp 50,735,700.00
18
BUKTI 13
BKM No. : 004/BKM

BUKTI KAS MASUK
Diterima Dari : Dania Collection
Jumlah Diterima : Dua ratus delapan puluh juta delapan ratus empat puluh tiga ribu lima ratus
rupiah
tanggal 03 Desember 2013. Termin 2/10, n/30 dengan memperoleh
potongan harga sebesar Rp 5,731,500
Rp 280,843,500.00
BUKTI 14
BKK No. : 003/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : CV Air Zhein
Jumlah Dibayar :
Dua juta empat ratus lima puluh ribu rupiah
Keterangan : Pembayaran kepada CV Air Zhein atas perbaikan AC

sebesar Rp 2.500.000,00
(memotong PPh Pasal 23 sebesar 2% dari jumlah bruto)
Rp 2,450,000.00
19
20
BUKTI 15
BKM No. : 005/BKM

BUKTI KAS MASUK
Diterima Dari : Agnista Putri
Jumlah Diterima :
Enam belas juta enam ratus dua puluh lima ribu rupiah
Keterangan : Penjualan tunai dengan rincian sbb:

ZATIN 4 pcs @ Rp 3.750.000,- Rp 15,000,000
PPN Rp 1,500,000
Biaya Angkut Rp 125,000
Catatan:
Rp 16,625,000.00
BUKTI 16
VKK No. : 003/VKK
VOUCHER KAS KECIL
Dibayarkan kepada : Kantor Pos

Jumlah Dibayar :
Seratus lima puluh ribu rupiah
Keterangan : Pembayaran iuran kebersihan dan keamanan kelurahan

bulan Desember 2013
Rp 150,000.00
21
BUKTI 17
BKK No. : 004/BKK

BUKTI KAS KELUAR
Jumlah Dibayar :
Seratus lima puluh enam juta tujuh ratus tiga lima ratus rupiah
Keterangan : Pelunasan hutang dagang kepada PT. Rinjani atas pembelian

kredit tanggal 05 Desember 2013, termin 3/10, n/30 dengan
diskon sebesar Rp 4,846,500.00
Rp 156,703,500.00
BUKTI 18

Kepada : Lutyzahiya Collection Termin : 2/10, n/30

FAKTUR PENJUALAN
1 KAIRA 8 pcs Rp 3,150,000.00 Rp 25,200,000.00
2 ZATIN 12 pcs Rp 3,750,000.00 Rp 45,000,000.00

Down Payment Rp -
Direktur Pemasaran Direktur Akuntansi/ Piutang Dagang Rp 77,220,000.00
Keuangan
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan:
22
23
BUKTI 19
BKK No. : 005/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : Kas Negara via Bank Persepsi
Jumlah Dibayar :
Sembilan belas juta enam puluh enam ribu empat ratus rupiah
Keterangan : Penyetoran PPh Pasal 25 bulan Nopember 2013 Rp 3,000,000

Penyetoran PPh 21 Rp 491,400.00
Utang PPN Rp 15,575,000.00
Catatan:
Pembayaran menggunakan e-payment banking
Rp 19,066,400.00
BUKTI 20
PT. DELCON FASHION
Jl Cipulir 3 Jakarta Selatan No. Order : OR-130
Kepada : PT. KEINAN FASHION Termin : 3/10, n/30
ORDER PENJUALAN
1 KAIRA 26 pcs Rp 2,500,000.00 Rp 65,000,000.00
2 ZATIN 21 pcs Rp 2,750,000.00 Rp 57,750,000.00

Keuangan Down Payment Rp 25,000,000.00

Catatan:
24
25
BUKTI 21
PT. DELCON FASHION
Jl. Majapahit no. 18-24 Jakarta Pusat No. Faktur : 130/DF/FP
Kepada : PT. KEINAN FASHION Termin : 3/10, n/30

FAKTUR PENJUALAN
1 KAIRA 26 pcs Rp 2,500,000 Rp 65,000,000
2 ZATIN 21 pcs Rp 2,750,000 Rp 57,750,000

Catatan:
BUKTI 22
BKM No. : 006/BKM

BUKTI KAS MASUK
Diterima Dari : Suku Dinas Pariwisata DKI Jakarta
Jumlah Diterima :
Sembilan puluh juta lima ratus tujuh puluh ribu seratus lima puluh rupiah
Keterangan : Pelunasan piutang dagang atas penjualan kredit tanggal 10 Des 2013
termin 2/10, n/30. Diberikan potongan penjualan sebesar Rp 2,069,100
Telah dipotong PPh pasal 22 (1,5%) sebesar Rp 1,410,750
No bukti 226/SKDK/2013 dan pajak keluaran langsung disetor sebesar
Rp 9,405,000.00
Rp 90,570,150
26
27
BUKTI 23
BM No. : 002/BM
: Berdasarkan nota retur no. 001/NK/KF/XII/2013, mohon diterima

kembali barang dagangan yang dijual kepada Lutyzahiya Collection pada
4 pcs Zatin 15,000,000.00
PPN 10% 1,500,000.00
TOTAL 16,500,000.00
BUKTI 24
BKM No. : 007/BKM

BUKTI KAS MASUK
Diterima Dari : Tn. Indrawan
Jumlah Diterima :
Delapan puluh juta sembilan ratus lima puluh ribu rupiah
Keterangan : Penjualan kendaraan

(tarif penyusutan metode garis lurus)
Rp 80,950,000
28
29
BUKTI 25
BM No. : 003/BM
: Berdasarkan Keputusan Rapat Umum Pemegang Saham

Dividen tahun 2013 untuk para pemegang saham diumumkan
sebesar Rp. 4.000,00 per lembar saham yang beredar.
PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
Dividen 80,000,000.00
PPh Pasal 4 ayat (2) 8,000,000.00
TOTAL 72,000,000.00
BUKTI 26
BKK No. : 006/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : Bank BNI
Jumlah Dibayar : Empat belas juta delapan ratus enam puluh lima ribu empat ratus tiga puluh tiga
rupiah
Keterangan : Pembayaran angsuran hutang bank
Pokok Rp 9,833,609.08
Bunga Rp 5,031,823.92
Rp 14,865,433.00
30
BUKTI 27
BKK No. : 007/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : Kasir Kas Kecil
Jumlah Dibayar :
Satu juta tiga ratus ribu rupiah
Keterangan : Pengisian kembali dana kas kecil
Rp 1,300,000.00
BUKTI 28
BKM No. : 008/BKM
BUKTI KAS MASUK
Jumlah Diterima :
Empat juta dua ratus lima puluh ribu rupiah
Keterangan : Penerimaan pendapatan dividen atas penyertaan saham

PT. Global Aneka sebesar Rp 5.000,00 /lembar
Dipotong PPh Pasal 23 dengan tarif sebesar 15%.
Rp 4,250,000.00
( Dra. Indraswari ) (Alian Sanjaya, SE, Ak. )

31
32
BUKTI 1
BKK No. : 001/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : Karyawan serta PDAM, TELKOM & PLN
Jumlah Dibayar :
Dua puluh empat juta lima ratus duapuluh ribu rupiah
Keterangan : Pembayaran gaji karyawan bulan Nopember 2013 dengan rincian:

Wages & Salaries Rp 22,725,000.00
(Sudah dipotong PPh 21 dan iuran jaminan hari tua) serta pembayaran
rekening-rekening dengan rincian sbb : Rek. Listrik Rp 750.000,00 ; Rek. Air
sebesar Rp 450.00,00 dan Rek Telepon sebesar Rp 595.000,00
Rp 24,520,000.00
BUKTI 2
BKM No. : 001/BKM

BUKTI KAS MASUK
Diterima Dari : Lutyzahiya Collection
Jumlah Diterima :
Delapan puluh dua juta lima ratus ribu rupiah
Keterangan : Pelunasan Piutang Dagang atas penjualan kredit tertanggal

03 Nopember 2013, Termin 2/10 n/30
Rp 82,500,000.00
10
BUKTI 3

Termin : 2/10, n/30
Kepada : Dania Collection

Kompleks Glodog, Jl. Pinangsia Raya No. 25 Jakarta
021-786.000/021-786.001
02.345.675.1-0.17.000
FAKTUR PENJUALAN
1 KAIRA 35 pcs Rp 3,150,000.00 Rp 110,250,000.00
2 ZATIN 40 pcs Rp 3,750,000.00 Rp 150,000,000.00

Keuangan Biaya Angkut Rp 300,000.00
Catatan:
BUKTI 4
VKK No. : 001/VKK

Jl Raden
Produk Saleh
Modern Tradisional Tanggal : 03 Desember 2013
VOUCHER KAS KECIL
Dibayarkan kepada : Citra Agency

Jumlah Dibayar :
Dua puluh lima ribu rupiah
Keterangan : Pembelian tabloid bulan Nopember 2013

(Catat: Entertainment Expense)
Rp 25,000.00
11
12
BUKTI 5
BKM No. : 002/BKM

BUKTI KAS MASUK
Diterima Dari : Zahwa Collection
Jumlah Diterima :
Dua ratus empat belas juta enam ratus dua puluh lima ribu rupiah

tertanggal 5 Nopember 2013. Termin 2/10, n/30
Dikenai denda sebesar 1% atas keterlambatan pelunasan.
sebesar Rp 2,125,000
Rp 214,625,000.00
BUKTI 6
BKK No. : 002/BKK

BUKTI KAS KELUAR
Jumlah Dibayar :
Dua ratus delapan juta lima ratus lima puluh ribu rupiah
Keterangan : Pelunasan hutang dagang kepada PT. Rinjani Fashion

atas pembelian kredit tanggal 26 Nopember 2013, termin 3/10,n/30
dengan memperoleh potongan harga sebesar Rp 6,450,000
Rp 208,550,000.00
13
BUKTI 7
PT Rinjani Fashion No. Faktur : 120/RF/FP

Jl Kramat 1 Kebayoran Lama Jakarta Selatan Tanggal : 06 Desember 2013
Termin : 3/10, n/30
Kepada : PT KELABU
FAKTUR PENJUALAN
1 KAIRA 30 pcs Rp 2,300,000.00 Rp 69,000,000.00
2 ZATIN 35 pcs Rp 2,550,000.00 Rp 89,250,000.00

Catatan:
BUKTI 8
Jl Raden
Produk Saleh
Modern Tradisional
Termin : 2/10, n/30

Kepada : Lutyzahiya Collection
FAKTUR PENJUALAN
1 KAIRA 25 pcs Rp 3,150,000.00 Rp 78,750,000.00
2 ZATIN 25 pcs Rp 3,750,000.00 Rp 93,750,000.00

Catatan:
14
BUKTI 9
BM No. : 001/BM
: Berdasarkan nota retur no. 009/NK/NP/XII/2013, mohon dikirimkan

kembali barang dagangan yang dibeli dari PT. Rinjani Fashion pada
5 pcs KAIRA 11,500,000.00
PPN 10% 1,150,000.00
TOTAL 12,650,000.00
BUKTI 10
VKK No. : 002/VKK
VOUCHER KAS KECIL
Dibayarkan kepada : Toko Buku Gramedia
Jumlah Dibayar :
Sembilan ratus enam puluh ribu rupiah
Keterangan : Pembelian Alat tulis kantor dan perlengkapan lainnya dengan rincian:
Perlengkapan Kantor 1,125,000
Rp 1,125,000.00

15
BUKTI 11

Kepada : Suku Dinas Pariwisata DKI Jakarta Termin : 2/10, n/30

JL Kuningan Barat No 2 Jakarta
FAKTUR PENJUALAN
1 KAIRA 12 unit Rp 3,150,000.00 Rp 37,800,000.00
2 ZATIN 15 unit Rp 3,750,000.00 Rp 56,250,000.00

Catatan:
BUKTI 12
BKM No. : 003/BKM

BUKTI KAS MASUK
Jumlah Diterima :
Lima puluh juta tujuh ratus tiga puluh lima ribu tuju ratus rupiah
Keterangan : Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 114
Biaya penjualan sebesar 1%. Berdasarkan Pasal 1 ayat (2)
PP Nomor 14 Tahun 1997, besarnya pajak penghasilan 0,1%
atas bruto nilai transaksi penjualan dan bersifat final.
Rp 50,735,700.00
16
BUKTI 13
BKM No. : 004/BKM

BUKTI KAS MASUK
Diterima Dari : Dania Collection
Jumlah Diterima : Dua ratus delapan puluh juta delapan ratus empat puluh tiga ribu lima ratus
rupiah
tanggal 03 Desember 2013. Termin 2/10, n/30 dengan memperoleh
potongan harga sebesar Rp 5,731,500
Rp 280,843,500.00
BUKTI 14
BKK No. : 003/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : CV Air Zhein
Jumlah Dibayar :
Dua juta empat ratus lima puluh ribu rupiah
Keterangan : Pembayaran kepada CV Air Zhein atas perbaikan AC

sebesar Rp 2.500.000,00
(memotong PPh Pasal 23 sebesar 2% dari jumlah bruto)
Rp 2,450,000.00
17
BUKTI 15
BKM No. : 005/BKM

BUKTI KAS MASUK
Diterima Dari : Agnista Putri
Jumlah Diterima :
Enam belas juta enam ratus dua puluh lima ribu rupiah
Keterangan : Penjualan tunai dengan rincian sbb:

ZATIN 4 pcs @ Rp 3.750.000,- Rp 15,000,000
PPN Rp 1,500,000
Biaya Angkut Rp 125,000
Catatan:
Rp 16,625,000.00
BUKTI 16
VKK No. : 003/VKK
VOUCHER KAS KECIL
Dibayarkan kepada : Kantor Pos

Jumlah Dibayar :
Seratus lima puluh ribu rupiah
Keterangan : Pembayaran iuran kebersihan dan keamanan kelurahan

bulan Desember 2013
Rp 150,000.00
18
BUKTI 17
BKK No. : 004/BKK

BUKTI KAS KELUAR
Jumlah Dibayar :
Seratus lima puluh enam juta tujuh ratus tiga lima ratus rupiah
Keterangan : Pelunasan hutang dagang kepada PT. Rinjani atas pembelian

kredit tanggal 05 Desember 2013, termin 3/10, n/30 dengan
diskon sebesar Rp 4,846,500.00
Rp 156,703,500.00
BUKTI 18

Kepada : Lutyzahiya Collection Termin : 2/10, n/30

FAKTUR PENJUALAN
1 KAIRA 8 pcs Rp 3,150,000.00 Rp 25,200,000.00
2 ZATIN 12 pcs Rp 3,750,000.00 Rp 45,000,000.00

Down Payment Rp -
19
Direktur Pemasaran Direktur Akuntansi/ Piutang Dagang Rp 77,220,000.00

Keuangan
Lasmana Indra, SS., MSA. Alian Sanjaya, SE., Ak.

Catatan:
20
BUKTI 19
BKK No. : 005/BKK
BUKTI KAS KELUAR
Dibayarkan kepada : Kas Negara via Bank Persepsi
Jumlah Dibayar :
Sembilan belas juta enam puluh enam ribu empat ratus rupiah
Keterangan : Penyetoran PPh Pasal 25 bulan Nopember 2013 Rp 3,000,000

Utang PPN Rp 15,575,000.00
Catatan:
Pembayaran menggunakan e-payment banking
Rp 19,066,400.00
BUKTI 20
PT. DELCON FASHION
Jl Cipulir 3 Jakarta Selatan No. Order : OR-130
Kepada : PT KELABU Termin : 3/10, n/30
ORDER PENJUALAN
1 KAIRA 26 pcs Rp 2,500,000.00 Rp 65,000,000.00
2 ZATIN 21 pcs Rp 2,750,000.00 Rp 57,750,000.00


Catatan:
21
BUKTI 21
PT. DELCON FASHION
Jl. Majapahit no. 18-24 Jakarta Pusat No. Faktur : 130/DF/FP
Kepada : PT KELABU Termin : 3/10, n/30

FAKTUR PENJUALAN
1 KAIRA 26 pcs Rp 2,500,000 Rp 65,000,000
2 ZATIN 21 pcs Rp 2,750,000 Rp 57,750,000

Catatan:
BUKTI 22
BKM No. : 006/BKM

BUKTI KAS MASUK
Diterima Dari : Suku Dinas Pariwisata DKI Jakarta
Jumlah Diterima :
Sembilan puluh juta lima ratus tujuh puluh ribu seratus lima puluh rupiah
Keterangan : Pelunasan piutang dagang atas penjualan kredit tanggal 10 Des 2013
termin 2/10, n/30. Diberikan potongan penjualan sebesar Rp 2,069,100
Telah dipotong PPh pasal 22 (1,5%) sebesar Rp 1,410,750
No bukti 226/SKDK/2013 dan pajak keluaran langsung disetor sebesar
Rp 9,405,000.00
Rp 90,570,150
22
23
BUKTI 23
Jl Raden Saleh No 3 Tangerang BM No. : 002/BM

: Berdasarkan nota retur no. 001/NK/KF/XII/2013, mohon diterima

kembali barang dagangan yang dijual kepada Lutyzahiya Collection pada
4 pcs Zatin 15,000,000.00
PPN 10% 1,500,000.00
TOTAL 16,500,000.00
BUKTI 24
BKM No. : 007/BKM

BUKTI KAS MASUK
Diterima Dari : Tn. Indrawan
Jumlah Diterima :
Delapan puluh juta sembilan ratus lima puluh ribu
Keterangan : Penjualan kendaraan

(tarif penyusutan metode garis lurus)
Rp 80,950,000
24
BUKTI 25
BM No. : 003/BM
: Berdasarkan Keputusan Rapat Umum Pemegang Saham

Dividen tahun 2013 untuk para pemegang saham diumumkan
sebesar Rp. 4.000,00 per lembar saham yang beredar.
PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
Dividen 80,000,000.00
PPh Pasal 4 ayat (2) 8,000,000.00
TOTAL 72,000,000.00
BUKTI 26
BKK No. : 006/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : Bank BNI
Jumlah Dibayar : Empat belas juta delapan ratus enam puluh lima ribu empat ratus tiga puluh tiga
rupiah
Keterangan : Pembayaran angsuran hutang bank
Pokok Rp 9,833,609.08
Bunga Rp 5,031,823.92
Rp 14,865,433.00
25
BUKTI 27
BKK No. : 007/BKK

BUKTI KAS KELUAR
Dibayarkan kepada : Kasir Kas Kecil
Jumlah Dibayar :
Satu juta tiga ratus ribu rupiah
Keterangan : Pengisian kembali dana kas kecil
Rp 1,300,000.00
BUKTI 28
BKM No. : 008/BKM
BUKTI KAS MASUK
Jumlah Diterima :
Empat juta dua ratus lima puluh ribu rupiah
Keterangan : Penerimaan pendapatan dividen atas penyertaan saham

PT. Global Aneka sebesar Rp 5.000,00 /lembar
Dipotong PPh Pasal 23 dengan tarif sebesar 15%.
Rp 4,250,000.00
( Dra. Indraswari ) (Alian Sanjaya, SE, Ak. )

26
27
NO.
TANGGAL KETERANGAN
BUKTI
001/BKK 01/12/13 Pembayaran gaji karyawan bulan Nopember 2013 dengan rincian sbb:
Utang Beban Gaji Bulan November (Expense Payable) 22,725,000.00
Electricity, Water, Telephone Expense 1,795,000.00
Total yang harus dikeluarkan 24,520,000.00
001/BKM 02/12/13 Diterima pelunasan piutang dagang dari Lutyzahia Collection atas penjualan kredit tgl 03 Nopember 2011
sebesar Rp 82,500,000.00 Termin 2/10, n/30
080/FPJ 03/12/13 Penjualan barang dagangan kepada Dania Collection dengan rincian sebagai berikut:
KAIRA 35 Rp 3,150,000.00 Rp 110,250,000.00
ZATIN 40 Rp 3,750,000.00 Rp 150,000,000.00
PPN Keluaran Rp 26,025,000.00
biaya angkut Rp 300,000.00
001/VKK 03/12/13 Pembelian Tabloid minggu pertama bulan Nopember 2011 sebesar Rp 25,000.00
(voucher kas kecil)
002/BKM 04/12/13 Penerimaan pelunasan Piutang dagang tertanggal 05 Nopember 2013 dari Zahwa Collection
sebesar 212,500,000.00
Denda 1 % 2,125,000.00
Total 214,625,000.00
002/BKK 05/12/13 Pelunasan hutang dagang kepada PT. Rinjani Fashion atas pembelian kredit
tertanggal 26 Nopember 2011 sebesar Rp 215,000,000.00 Termin 3/10. n/30
120/RF/FP 06/12/13 Pembelian barang dagangan dari PT. Rinjani Fashion dengan rincian sebagai berikut :
KAIRA 30 Rp 2,300,000.00 Rp 69,000,000.00
ZATIN 35 Rp 2,550,000.00 Rp 89,250,000.00
Total Pembelian Rp 158,250,000.00
PPN Masukan Rp 15,825,000.00
Down Payment Rp -
Hutang Dagang Rp 174,200,000.00
081/FPJ 06/12/13 Penjualan barang dagangan kepada Lutyzahiya Collection dengan rincian sebagai berikut:
KAIRA 25 Rp 3,150,000.00 Rp 78,750,000.00
ZATIN 25 Rp 3,750,000.00 Rp 93,750,000.00
001/BM 07/12/13 Mohon dikirimkan kembali barang dagangan yang dibeli dari PT. Rinjani Fashion tertanggal
06/12 berupa 5 pcs Nicol-D700 seharga Rp 11,500,000
PPN Masukan Rp 1,150,000
Jumlah Rp 12,650,000
002/VKK 08/12/13 Pembelian Alat tulis kantor dan perlengkapan lainnya di Toko Buku Gramedia
Perlengkapan Toko Rp 1,125,000
Kas Rp 1,125,000
082/FPJ 10/12/13 Penjualan barang dagangan kepada Suku Dinas DKI Jakarta dengan rincian sebagai berikut:
KAIRA 12 Rp 3,150,000.00 Rp 37,800,000.00
ZATIN 15 Rp 3,750,000.00 Rp 56,250,000.00
003/BKM 10/12/13 Penjualan 1000 lembar saham biasa PT. Global Aneka pada kurs 114. Biaya penjualan sebesar 1%.
Berdasarkan Pasal 1 ayat (2) Peraturan Pemerintah Nomor 14 Tahun 1997 besarnya pajak penghasilan atas
penghasilan yang diterima atau diperoleh dari transaksi penjualan saham di bursa efek adalah 0,1% dari jumlah
bruto nilai transaksi penjualan dan bersifat final. Rp 50,735,700.00
004/BKM 11/12/13 Diterima pelunasan piutang dagang dari Dania Collection atas penjualan kredit
tanggal 02 Desember 2011 sebesar Rp 286,575,000.00 Termin 2/10, n/30
003/BKK 12/12/13 Pembayaran kepada CV. Air Zhein atas servis AC sebesar Rp 2,500,000
(dipotong PPh Pasal 23 sebesar 2% dari jumlah bruto)
005/BKM 13/12/13 Penjualan tunai kepada Agnista Putri berupa:

ZATIN 4 Rp 3,750,000.00 Rp 15,000,000.00
Biaya Angkut Rp 125,000.00
KAP. DRS. A. GHONIE ABUBAKAR - Jl. Baiduri Pandan No. 11 Malang 28

NO.
TANGGAL KETERANGAN
BUKTI
Kas Rp 16,625,000.00
003/VKK 14/12/13 Pembelian perlengkapan kantor berupa benda-benda pos sebesar Rp 150,000.00
004/BKK 15/12/13 Pelunasan hutang dagang kepada PT. Rinjani Fashion atas pembelian kredit tanggal 05 Desember 2013
sebesar Rp 161,550,000.00 Termin 3/10. n/30
083/FPJ 16/12/13 Penjualan barang dagangan kepada Lutyzahiya Collection dengan rincian sbb:
KAIRA 8 Rp 3,150,000.00 Rp 25,200,000.00
ZATIN 12 Rp 3,750,000.00 Rp 45,000,000.00
005/BKK 17/12/13 Pembayaran angsuran PPh Pasal 25 bulan Nopember 2013 sebesar Rp 3,000,000.00
Penyetoran Utang PPN Rp 15,575,000.00
Rp 19,066,400.00
130/DF/FP 19/12/13 Pembelian barang dagangan dari PT. Delcon Fashion dengan rincian sebagai berikut :
KAIRA 26 Rp 2,500,000.00 Rp 65,000,000.00
ZATIN 21 Rp 2,750,000.00 Rp 57,750,000.00
Total Pembelian Rp 122,750,000.00
PPN Masukan Rp 12,275,000.00
Down Payment Rp 25,000,000.00
Hutang Dagang Rp 110,175,000.00
006/BKM 19/12/13 Diterima pelunasan piutang dagang dari Suku Dinas DKI Jakarta atas penjualan kredit
tanggal 09 Desember 2011 sebesar Rp 103,455,000.00 Termin 2/10, n/30
PPh pasal 22 Rp 1,410,750.00
PPN keluaran Rp 9,405,000.00
002/BM 22/12/13 Mohon diterima kembali barang dagangan yang dijual kepada Lutyzahiya Collection tertanggal 16 Desember
berupa 4 pcs Kenzo Zatin seharga Rp 15,000,000
PPN Keluaran Rp 1,500,000
Jumlah Rp 16,500,000
007/BKM 27/12/13 Dijual kendaraan Mitsubishi L-600 kepada TN. Indrawan dengan harga Rp 80,950,000.00
003/BM 28/12/13 Dividen tahun 2013 untuk para pemegang saham diumumkan sebesar Rp 4.000 per lembar saham yang
beredar. PPh Pasal 4 ayat (2) yang dipotong adalah sebesar 10%.
006/BKK 30/12/13 Pembayaran angsuran hutang bank (lihat lampiran neraca saldo per 30 Nopember 2013)
007/BKK 31/12/13 Pengisian kembali dana kas kecil sebesar Rp 1,300,000.00

Pembelian tabloid Rp 25,000.00
Pembelian Perlengkapan Kantor Rp 1,125,000.00
Pembayaran iuran kebersihan Rp 150,000.00
008/BKM 31/12/13 Penerimaan Ddividen dari PT. Global Aneka sebesar Rp 5,000.00 per lembar saham
KAP. DRS. A. GHONIE ABUBAKAR - Jl. Baiduri Pandan No. 11 Malang 29

@ Soal Memproses Entri Jurnal
PT KELABU
Purchase Journal
December 2013 Page :
DEBET CREDIT
REF VAT Miscellaneous ACCOUNTS Miscellaneous
DATE DOC. NO. DESCRIPTION MERCHANDISE
ACCOUNT ACCOUNT
INVENTORY IN AMOUNT PAYABLE AMOUNT
NUMBER NUMBER
6 120/RF/FP PT Rinjani Fashion 158,250,000.00 ### Freight Paid 125,000.00 174,200,000.00

Other
19 130/DF/FP PT. DELCON FASHION 122,750,000.00 ### Freight Paid 150,000.00 110,175,000.00 Receivable 25,000,000.00
Amount 281,000,000.00 ### 275,000.00 284,375,000.00 25,000,000.00
RECAPITULATION
ADV DATE SIGNATURE DEBET CREDIT
MADE BY ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
1-1150 281,000,000.00 2-1100 284,375,000.00

BOOKED BY 1-1200 28,100,000.00 1-1140 25,000,000.00
5-1100 275,000.00
309,375,000.00 309,375,000.00
5
@ Soal Mengelola Buku Besar
PT KELABU
Purchase Journal
DEBET CREDIT
REF VAT Miscellaneous ACCOUNTS Miscellaneous
DATE DOC. NO. DESCRIPTION MERCHANDISE
ACCOUNT ACCOUNT
INVENTORY IN AMOUNT PAYABLE AMOUNT
NUMBER NUMBER
6 120/RF/FP PT Rinjani Fashion 158,250,000.00 15,825,000.00 5-1100 125,000.00 174,200,000.00
19 130/DF/FP PT. DELCON FASHION 122,750,000.00 12,275,000.00 5-1100 150,000.00 110,175,000.00 1-1140 25,000,000.00
Amount 281,000,000.00 28,100,000.00 275,000.00 284,375,000.00 25,000,000.00
RECAPITULATION
MADE BY ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
1-1150 281,000,000.00 2-1100 284,375,000.00
BOOKED BY 1-1200 28,100,000.00 1-1140 25,000,000.00
5-1100 275,000.00
309,375,000.00 309,375,000.00
5
PT KELABU
Sales Journal
Desember 2013
Page :
DEBET CREDIT
DOC. DESCRIPTION REF ACCOUNT Miscellaneous VAT Miscellaneous
DATE
NO. ACCOUNT SALES ACCOUNT
RECEIVABLE AMOUNT OUT AMOUNT
NUMBER NUMBER
3 080/FPJ Dania Collection 286,575,000.00 5-1000 199,750,000.00 260,250,000.00 26,025,000.00 8-2100 300,000.00
1-1150 199,750,000.00
6 081/FPJ Lutyzahiya Collection 189,750,000.00 5-1000 126,875,000.00 172,500,000.00 17,250,000.00 1-1150 126,875,000.00
Suku Dinas Pariwisata DKI

10 082/FPJ 103,455,000.00 5-1000 69,150,000.00 94,050,000.00 9,405,000.00 1-1150 69,150,000.00
Jakarta
657,000,000.00 - 447,275,000.00 597,000,000.00 59,700,000.00 - 447,575,000.00
Amount
RECAPITULATION
ADV DATESIGNATURE DEBET CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
MADE BY
1-1130 657,000,000.00 4-1000 597,000,000.00
5-1000 447,275,000.00 2-1130 59,700,000.00
BOOKED BY
8-2100 300,000.00
1-1150 447,275,000.00
1,104,275,000.00 1,104,275,000.00
4
PT KELABU
Sales Journal
Desember 2013
Page :
DEBET CREDIT
DOC. DESCRIPTIONREF ACCOUNT Miscellaneous VAT Miscellaneous
DATE
NO. ACCOUNT SALES ACCOUNT
RECEIVABLE AMOUNT OUT AMOUNT
NUMBER NUMBER
3 080/FPJ Dania Collection 286,575,000.00 5-1000 199,750,000.00 260,250,000.00 26,025,000.00 8-2100 300,000.00
1-1150 199,750,000.00
Suku Dinas Pariwisata DKI

10 082/FPJ 103,455,000.00 5-1000 69,150,000.00 94,050,000.00 9,405,000.00 1-1150 69,150,000.00
Jakarta
Amount 657,000,000.00 - 447,275,000.00 597,000,000.00 59,700,000.00 - 447,575,000.00
RECAPITULATION
ADV DATE
SIGNATURE DEBET CREDIT
MADE BY
1-1130 657,000,000.00 4-1000 597,000,000.00
5-1000 447,275,000.00 2-1130 59,700,000.00
BOOKED BY
8-2100 300,000.00
1-1150 447,275,000.00
1,104,275,000.00 1,104,275,000.00
4
PT KELABU @ Soal Mengelola Buku Besar
Cash Receipt Journal

Desember 2013 Page :
DEBET CREDIT
DOC. REF Miscellaneous ACCOUNTS Miscellaneous
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NUMBER NUMBER
1 001/BKM Penerimaan pelunasan piutang Lutyzahia Collection 82,500,000.00 82,500,000
4 002/BKM Piutang Dagang Zahwa Collection 214,625,000.00 212,500,000 Late Fees Collecte 2,125,000
Income Tax
10 003/BKM Penjualan 1000 lembar saham biasa PT. Global Aneka 50,735,700.00 51,300 Marketable Securit 46,818,000
Expense
Gain On Sales Of
Marketable 3,969,000
Securities
11 004/BKM Penerimaan Piutang Dagang Dania Collection 280,843,500.00 Sales Discount 5,731,500 286,575,000
Cost Of Good
13 005/BKM Penjualan tunai Agnista Putri 16,625,000.00 10,800,000 Sales 15,000,000
Sold
Vat Out 1,500,000
Freight Collected 125,000
Merchandise Inven 10,800,000
Prepaid Income
19 006/BKM Pelunasan Piutang Dagang Suku Dinas DKI Jakarta 90,570,150.00 1,410,750 103,455,000
Tax Art 22
Vat Out 9,405,000
Sales Discount 2,069,100

Accum.
Depreciation
27 007/BKM Tn. Indrawan Penjualan Kendaraan 80,950,000.00 6,250,000 Depreciation 6,250,000
Expense
Accum. Fixed Assets
Gain on Disposal
Depreciation 225,000,000 5,950,000
of Fixed Assets
Fixed Assets
Vehicles 300,000,000
Prepaid Income
31 008/BKM Penerimaan pendapatan dividen 4,250,000.00 750,000 Dividend Revenue 5,000,000
Tax Art. 23
Amount 821,099,350.00 - 261,467,650.00 685,030,000.00 - 397,537,000.00
ADV. DATE SIGNATURE
MADE BY
BOOKED BY
2
821,099,350.00 685,030,000.00 0.00

51,300.00 RECAPITULATION
7,800,600.00 DEBET CREDIT
10,800,000.00 ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1,410,750.00 1-1100 821,099,350.00 1-1130 685,030,000.00
9,405,000.00 6-1500 51,300.00 8-2000 2,125,000.00
6,250,000.00 4-2000 7,800,600.00 1-1120 46,818,000.00
225,000,000.00 5-1000 10,800,000.00 8-3000 3,969,000.00
750,000.00 1-1210 1,410,750.00 4-1000 15,000,000.00
- 2-1130 9,405,000.00 2-1130 1,500,000.00
- 6-1700 6,250,000.00 8-2100 125,000.00
- 1-2210 225,000,000.00 1-1150 10,800,000.00
1-1220 750,000.00 1-2210 6,250,000.00
8-4000 5,950,000.00
1-2110 300,000,000.00
8-5000 5,000,000.00
1,082,567,000.00 1,082,567,000.00
3
PT KELABU
Cash Receipt Journal
Desember 2013 Page :
DEBET CREDIT
DOC. REF Miscellaneous ACCOUNTS Miscellaneous
DATE DESCRIPTION
NO. CASH IN BANK ACCOUNT ACCOUNT
AMOUNT RECEIVABLE AMOUNT
NUMBER NUMBER
1 001/BKM Penerimaan pelunasan piutang Lutyzahia Collection 82,500,000.00 82,500,000
4 002/BKM Piutang Dagang Zahwa Collection 214,625,000.00 212,500,000 8-2000 2,125,000
10 003/BKM Penjualan 1000 lembar saham biasa PT. Global Aneka 50,735,700.00 6-1500 51,300 1-1120 46,818,000
8-3000 3,969,000
11 004/BKM Penerimaan Piutang Dagang Dania Collection 280,843,500.00 4-2000 5,731,500 286,575,000
13 005/BKM Penjualan tunai Agnista Putri 16,625,000.00 5-1000 10,800,000 4-1000 15,000,000
2-1130 1,500,000
8-2100 125,000
1-1150 10,800,000
19 006/BKM Pelunasan Piutang Dagang Suku Dinas DKI Jakarta 90,570,150.00 1-1210 1,410,750 103,455,000
2-1130 9,405,000
4-2000 2,069,100
27 007/BKM Tn. Indrawan Penjualan Kendaraan 80,950,000.00 6-1700 6,250,000 1-2210 6,250,000
1-2210 225,000,000 8-4000 5,950,000
1-2110 300,000,000
31 008/BKM Penerimaan pendapatan dividen 4,250,000.00 1-1220 750,000 8-5000 5,000,000

Amount 821,099,350.00 - 261,467,650.00 685,030,000.00 - 397,537,000.00
RECAPITULATION
ADV. DATE SIGNATURE DEBET CREDIT
MADE BY
1-1100 821,099,350.00 1-1130 685,030,000.00
6-1500 51,300.00 8-2000 2,125,000.00
BOOKED BY
4-2000 7,800,600.00 1-1120 46,818,000.00
5-1000 10,800,000.00 8-3000 3,969,000.00
1-1210 1,410,750.00 4-1000 15,000,000.00
2-1130 9,405,000.00 2-1130 1,500,000.00
6-1700 6,250,000.00 8-2100 125,000.00
1-2210 225,000,000.00 1-1150 10,800,000.00
1-1220 750,000.00 1-2210 6,250,000.00
8-4000 5,950,000.00
1-2110 300,000,000.00
8-5000 5,000,000.00
2
1,082,567,000.00 1,082,567,000.00
3
PT KELABU
Cash Disbursement Journal
Desember 2013
Page :
DEBET CREDIT
DOC. ACCOUNTS Miscellaneous Miscellaneous
DATE DESCRIPTION REF
NO. ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NUMBER NUMBER
1 001/BKK Karyawan, PDAM, Telkom, dan PLN 2-1110 22,725,000.00 24,520,000.00
2-1120 1,795,000.00
5 002/BKK Pelunasan PT. Rinjani Fashion 215,000,000.00 208,550,000.00 5-1200 6,450,000.00
12 003/BKK Pembayaran servis AC 6-1400 2,500,000.00 2,450,000.00 2-1141 50,000.00
15 004/BKK 161,550,000.00 156,703,500.00 5-1200 4,846,500.00
15 005/BKK 1-1230 3,000,000.00
2-1140 491,400.00
2-1131 15,575,000.00 19,066,400.00
19 OR-130 Order PT Delcon Fashion 1-1140 25,000,000.00 25,000,000.00
30 006/BKK Pembayaran angsuran hutang bank 2-2100 9,833,609.08 14,865,433.00
9-2000 5,031,823.92
31 007/BKK Kasir Kas Kecil, Pengisian kembali dana kas kecil 6-1400 1,300,000.00 1,300,000
Amount 376,550,000.00 - 87,251,833.00 452,455,333.00 - 11,346,500.00
ADV DATE SIGNATURE

MADE BY
BOOKED BY
3
RECAPITULATION
DEBET CREDIT
6-1300 1,795,000.00 2-1141 50,000.00
6-1400 3,800,000.00
1-1230 3,000,000.00
2-1140 491,400.00
2-1131 15,575,000.00
1-1140 25,000,000.00
2-2100 9,833,609.08
9-2000 5,031,823.92
### 463,801,833.00
-
-
4
PT KELABU
Cash Disbursement Journal
Desember 2013
Page :
DEBET CREDIT
DOC. RE ACCOUNTS Miscellaneous Miscellaneous
DATE DESCRIPTION
NO. F ACCOUNT CASH IN BANK ACCOUNT
PAYABLE AMOUNT AMOUNT
NUMBER NUMBER
1 001/BKK Karyawan, PDAM, Telkom, dan PLN 2-1110 22,725,000.00 24,520,000.00
2-1120 1,795,000.00
5 002/BKK Pelunasan PT. Rinjani Fashion 215,000,000.00 208,550,000.00 5-1200 6,450,000.00
12 003/BKK Pembayaran servis AC 6-1400 2,500,000.00 2,450,000.00 2-1141 50,000.00
15 004/BKK Pelunasan hutang dagang PT Rinjani Fashion 161,550,000.00 156,703,500.00 5-1200 4,846,500.00
15 005/BKK Penyetoran PPh Pasal 25 bulan Nopember 2013 1-1230 3,000,000.00
2-1140 491,400.00
2-1131 15,575,000.00 19,066,400.00
19 OR-130 Order PT Delcon Fashion 1-1140 25,000,000.00 25,000,000.00
30 006/BKK Pembayaran angsuran hutang bank 2-2100 9,833,609.08 14,865,433.00
9-2000 5,031,823.92
31 007/BKK Kasir Kas Kecil, Pengisian kembali dana kas kecil 6-1400 1,300,000.00 1,300,000
Amount 376,550,000.00 - 87,251,833.00 452,455,333.00 - 11,346,500.00
RECAPITULATION
MADE BY
2-1100 376,550,000.00 1-1100 452,455,333.00
2-1110 22,725,000.00 5-1200 11,296,500.00
BOOKED BY
2-1120 1,795,000.00 2-1141 50,000.00
6-1400 3,800,000.00
1-1230 3,000,000.00
2-1140 491,400.00
2-1131 15,575,000.00
1-1140 25,000,000.00
2-2100 9,833,609.08
9-2000 5,031,823.92
3
463,801,833.00 463,801,833.00
4
PT KELABU
Memorial Journal
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
7 001/BM Accounts Payable 12,650,000.00
Value Added Tax - In (VAT-In) 1,150,000.00
22 002/BM Sales Returns 15,000,000.00

Value Added Tax - Out (VAT - Out) 1,500,000.00
28 003/BM Dividend 80,000,000.00

Income Tax Article 4 (2) Payable 8,000,000.00
Dividend Payable 72,000,000.00
Amount 120,070,000.00
120,070,000.00
RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 12,650,000.00 -
1-1150 - 11,500,000.00
1-1200 - 1,150,000.00
4-3000 15,000,000.00 -
2-1130 1,500,000.00 -
1-1130 - 16,500,000.00
1-1150 10,920,000.00 -
5-1000 - 10,920,000.00
3-3000 80,000,000.00 -
2-1143 - 8,000,000.00
8-5000 72,000,000.00
120,070,000.00 120,070,000.00
PT KELABU
Memorial Journal
DOC.
NO.
7 001/BM Accounts Payable 12,650,000.00
Value Added Tax - In (VAT-In) 1,150,000.00
22 002/BM Sales Returns 15,000,000.00

Value Added Tax - Out (VAT - Out) 1,500,000.00
28 003/BM Dividend 80,000,000.00

Amount 120,070,000.00 120,070,000.00

-
RECAPITULATION
ACC NO. DEBET CREDIT
2-1100 12,650,000.00 -
1-1150 - 11,500,000.00
1-1200 - 1,150,000.00
4-3000 15,000,000.00 -
2-1130 1,500,000.00 -
1-1130 - 16,500,000.00
1-1150 10,920,000.00 -
5-1000 - 10,920,000.00
3-3000 80,000,000.00 -
2-1143 - 8,000,000.00
8-5000 72,000,000.00
120,070,000.00 120,070,000.00
PT KELABU
INVENTORY CARD
December 2013
ITEM : KAIRA
IN OUT BALANCE
DATE DOC. NO. DESCRIPTION QUAN QUANT QUAN
PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY ITY TITY
Des 1 Opening Balance 65 2,450,000 159,250,000
2 080/FPJ Dania Collection 35 2,450,000 85,750,000 30 2,450,000 73,500,000
5 120/RF/FP PT Rinjani Fashion 30 2,300,000 69,000,000 60 2,375,000 142,500,000
6 081/FPJ Lutyzahiya Collection 25 2,375,000 59,375,000 35 2,375,000 83,125,000
6 001/BM PT Rinjani Fashion -5 2,300,000 (11,500,000) 30 2,387,500 71,625,000
9 082/FPJ Suku Dinas Pariwisata DKI Jakarta 12 2,387,500 28,650,000 18 2,387,500 42,975,000
19 130/DF/FP PT. DELCON FASHION 26 2,500,000 65,000,000 36 2,468,750 88,875,000
7
PT KELABU
INVENTORY CARD
December 2013
ITEM : ZATIN
IN OUT BALANCE
TITY ITY TITY
Dec 1 Opening Balance 75 2,850,000 213,750,000
13 005/BKM Agnista Putri 4 2,700,000 10,800,000 26 2,700,000 70,200,000
22 002/BM Lutyzahiya Collection (4) 2,730,000 (10,920,000) 39 2,730,000 106,470,000
8
PT KELABU
INVENTORY CARD
December 2013
ITEM : KAIRA
IN OUT BALANCE
TITY ITY TITY
Des 1 Opening Balance 65 2,450,000 159,250,000
6 001/BM PT Rinjani Fashion -5 2,300,000 (11,500,000) 30 2,387,500 71,625,000
7
PT KELABU
INVENTORY CARD
December 2013
ITEM : ZATIN
IN OUT BALANCE
TITY ITY TITY
Dec 1 Opening Balance 75 2,850,000 213,750,000
13 005/BKM Agnista Putri 4 2,700,000 10,800,000 26 2,700,000 70,200,000
22 002/BM Lutyzahiya Collection (4) 2,730,000 (10,920,000) 39 2,730,000 106,470,000
8
Jl. Raden Saleh No.3 Tangerang
Account: Account Number:
GENERAL LEDGER
Bank BNI 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec 1 Opening Balance 1,272,670,282.96
31 Cash Receipt Journal 821,099,350.00 2,093,769,632.96
31 Cash Disbursement J 452,455,333.00 1,641,314,299.96

GENERAL LEDGER
Petty Cash 1-1110
Balance
Date Description Ref. Debet Credit Debet Credit
Dec 1 Opening Balance 7,180,000.00

GENERAL LEDGER
Marketable Securities 1-1120
Balance
Debet Credit
31 Cash Receipt Journal 46,818,000.00 46,818,000.00

GENERAL LEDGER
Accounts Receivable 1-1130
Balance
Debet Credit
31 Sales Journal 657,000,000.00 952,000,000.00
31 Memorial Journal 16,500,000.00 250,470,000.00

GENERAL LEDGER
Other Receivable 1-1140
Balance
Debet Credit
31 Purchase Journal 25,000,000.00 (23,000,000.00)
31 Cash Disbursement J 25,000,000.00 2,000,000.00

GENERAL LEDGER
Merchandise Inventory 1-1150
Balance
Debet Credit
31 Purchase Journal 281,000,000.00 654,000,000.00
31 Sales Journal 447,275,000.00 206,725,000.00

GENERAL LEDGER
Office Supplies 1-1160
Balance
Debet Credit

GENERAL LEDGER
Value Added Tax - In (VAT-In) 1-1200
Balance
Debet Credit
Dec 1 Opening Balance -

GENERAL LEDGER
Prepaid Income Tax Art. 22 1-1210
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Cash Receipt Journal 750,000.00 750,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Prepaid Insurance 1-1300
Balance
Debet Credit

GENERAL LEDGER
Building 1-2100
Balance
Debet Credit

GENERAL LEDGER
Vehicles 1-2110
Balance
Debet Credit
Dec 1 Opening Balance 300,000,000.00 -
31 Cash Receipt Journal 300,000,000.00 -

GENERAL LEDGER
Equipment 1-2120
Balance
Debet Credit

GENERAL LEDGER
Accum. Depreciation Fixed Assets 1-2210
Balance
Debet Credit

GENERAL LEDGER
Accounts Payable 2-1100
Balance
Debet Credit

GENERAL LEDGER
Expense Payable 2-1110
Balance
Debet Credit

GENERAL LEDGER
Electricity, Telephone & Water Payable 2-1120
Balance
Debet Credit
31 Cash Disbursement J 1,795,000.00 -

GENERAL LEDGER
Value Added Tax - Out (VAT - Out) 2-1130
Balance
Debet Credit
31 Sales Journal 59,700,000.00 59,700,000.00

Vat Payable GENERAL LEDGER
2-1131
Balance
Debet Credit

GENERAL LEDGER
Income Tax Article 21 Payable 2-1140
Balance
Debet Credit
Dec 1 Opening Balance 491,400.00
31 Cash Disbursement J 491,400.00 -

GENERAL LEDGER
Balance
Debet Credit
31 Cash Disbursemenet J 50,000.00 50,000.00

GENERAL LEDGER
Income Tax Article 25/29 Payable 2-1142
Balance
Debet Credit

GENERAL LEDGER
Income Tax Article 4 (2) Payable 2-1143
Balance
Debet Credit

GENERAL LEDGER
Retired Payable 2-1150
Balance
Debet Credit

GENERAL LEDGER
Dividend Payable 2-1160
Balance
Debet Credit
31 Memorial 72,000,000.00 72,000,000.00

GENERAL LEDGER
Other Current Liabilities 2-1170
Balance
Debet Credit

GENERAL LEDGER
Bank BNI Loan 2-2100
Balance
Debet Credit

GENERAL LEDGER
Common Stock 3-1000
Balance
Debet Credit

GENERAL LEDGER
Retained Earnings 3-2000
Balance
Debet Credit
Dec 1 Opening Balance - 776,000,000.00

GENERAL LEDGER
Dividend 3-3000
Balance
Debet Credit

GENERAL LEDGER
Sales 4-1000
Balance
Debet Credit
31 Sales Journal 597,000,000.00 2,281,700,000.00

GENERAL LEDGER
Sales Discounts 4-2000
Balance
Debet Credit

GENERAL LEDGER
Sales Returns 4-3000
Balance
Debet Credit

GENERAL LEDGER
Cost of Good Sold 5-1000
Balance
Debet Credit
31 Sales Journal 447,275,000.00 1,289,625,000.00
31 Memorial Journal 10,920,000.00 1,289,505,000.00

GENERAL LEDGER
Freight Paid 5-1100
Balance
Debet Credit
31 Purchase Journal 275,000.00 11,775,000.00

GENERAL LEDGER
Purchase Discount 5-1200
Balance
Debet Credit

GENERAL LEDGER
Wages & Salaries Expense 6-1100
Balance
Debet Credit

GENERAL LEDGER
Insurance Expense 6-1200
Balance
Debet Credit

GENERAL LEDGER
Electricity, Water & Telephone Expense 6-1300
Balance
Debet Credit

GENERAL LEDGER
Other Operating Expense 6-1400
Balance
Debet Credit

GENERAL LEDGER
Income Tax Expense 6-1500
Balance
Debet Credit
31 Cash Receipt J 51,300.00 51,300.00

GENERAL LEDGER
Offfice Supplies Expense 6-1600
Balance
Debet Credit

GENERAL LEDGER
Depreciation Expense 6-1700
Balance
Debet Credit
31 Cash Receipt J 6,250,000.00 154,750,000.00

GENERAL LEDGER
Interest Revenue 8-1000
Balance
Debet Credit

GENERAL LEDGER
Late Fees Collected 8-2000
Balance
Debet Credit

GENERAL LEDGER
Freight Collected 8-2100
Balance
Debet Credit
31 Sales Journal 300,000.00 20,800,000.00
31 Cash Receipt Journal 125,000.00 20,925,000.00

GENERAL LEDGER
Gain on Sales of Marketable Securities 8-3000
Balance
Debet Credit

GENERAL LEDGER
Gain on Disposal of Fixed Assets 8-4000
Balance
Debet Credit

GENERAL LEDGER
Dividend Revenue 8-5000
Balance
Debet Credit

GENERAL LEDGER
Bank Charges 9-1000
Balance
Debet Credit

GENERAL LEDGER
Interest Expense 9-2000
Balance
Debet Credit

GENERAL LEDGER
Late Fees Expense 9-2100
Balance
Debet Credit
-

GENERAL LEDGER
Loss on Sales of Marketable Securities 9-3000
Balance
Debet Credit

GENERAL LEDGER
Loss on Disposal of Fixed Assets 9-4000
Balance
Debet Credit

GENERAL LEDGER
Bank BNI 1-1100
Balance
Debet Credit

GENERAL LEDGER
Petty Cash 1-1110
Balance

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 657,000,000.00 952,000,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 447,275,000.00 206,725,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit


GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Building 1-2100
Balance
Debet Credit

GENERAL LEDGER
Vehicles 1-2110
Balance
Debet Credit

GENERAL LEDGER
Equipment 1-2120
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 59,700,000.00 59,700,000.00

GENERAL LEDGER
Vat Payable 2-1131
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Memorial 72,000,000.00 72,000,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Common Stock 3-1000
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Dividend 3-3000
Balance
Debet Credit

GENERAL LEDGER
Sales 4-1000
Balance
Debet Credit
31 Sales Journal 597,000,000.00 2,281,700,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 447,275,000.00 1,289,625,000.00

GENERAL LEDGER
Freight Paid 5-1100
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Cash Receipt J 51,300.00 51,300.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Cash Receipt J 6,250,000.00 154,750,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 300,000.00 20,800,000.00

GENERAL LEDGER
Balance
Debet Credit


GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Bank Charges 9-1000
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
GENERAL LEDGER
Balance
Debet Credit
-

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
Jl. Raden Saleh No. 3 Tangerang

GENERAL LEDGER
Bank BNI 1-1100
Balance
Debet Credit

GENERAL LEDGER
Petty Cash 1-1110
Balance

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 657,000,000.00 952,000,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 447,275,000.00 206,725,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Building 1-2100
Balance
Debet Credit

GENERAL LEDGER
Vehicles 1-2110
Balance
Debet Credit

GENERAL LEDGER
Equipment 1-2120
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 59,700,000.00 59,700,000.00

GENERAL LEDGER
Vat Payable 2-1131
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Memorial 72,000,000.00 72,000,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Common Stock 3-1000
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Dividend 3-3000
Balance
Debet Credit

GENERAL LEDGER
Sales 4-1000
Balance
Debet Credit
31 Sales Journal 597,000,000.00 2,281,700,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 447,275,000.00 1,289,625,000.00

GENERAL LEDGER
Freight Paid 5-1100
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Cash Receipt J 51,300.00 51,300.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Cash Receipt J 6,250,000.00 154,750,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
31 Sales Journal 300,000.00 20,800,000.00

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Bank Charges 9-1000
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
-

GENERAL LEDGER
Balance
Debet Credit

GENERAL LEDGER
Balance
Debet Credit
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

Zahwa Collection 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Dec 1 212,500,000.00
4 002/BKM 212,500,000.00 -

Lutyzahiya Collection 002
BALANCE
DEBET CREDIT
Dec 1 82,500,000.00
1 001/BKM 82,500,000.00 -
6 081/FPJ 189,750,000.00 189,750,000.00
16 083/FPJ 77,220,000.00 266,970,000.00
22 002/BM 16,500,000.00 250,470,000.00

Dania Collection 003
BALANCE
DEBET CREDIT
Dec 1 -
3 080/FPJ 286,575,000.00 286,575,000.00
11 004/BKM 286,575,000.00 -

Suku Dinas Pariwisata DKI Jakarta 004
BALANCE
DEBET CREDIT
Dec 10 082/FPJ Rp 103,455,000.00 103,455,000.00
19 006/BKM - 103,455,000.00 -

Zahwa Collection 001
BALANCE
DEBET CREDIT
Dec 1 212,500,000.00
4 002/BKM 212,500,000.00 -

Lutyzahiya Collection 002
BALANCE
DEBET CREDIT
Dec 1 82,500,000.00
1 001/BKM 82,500,000.00 -
6 081/FPJ 189,750,000.00 189,750,000.00
16 083/FPJ 77,220,000.00 266,970,000.00
22 002/BM 16,500,000.00 250,470,000.00

Dania Collection 003
BALANCE
DEBET CREDIT
Dec 1 -
3 080/FPJ 286,575,000.00 286,575,000.00
11 004/BKM 286,575,000.00 -

Suku Dinas Pariwisata DKI Jakarta 004
BALANCE
DEBET CREDIT
Dec 10 082/FPJ Rp 103,455,000.00 103,455,000.00
19 006/BKM - 103,455,000.00 -
LIST OF ACCOUNT RECEIVABLE
NO. CUSTOMER AMOUNT
C001 PT. Zahwa Collection -
C002 PT Lutyzahiya Collection 250,470,000.00
C004 Dania Collection -
C003 Suku Dinas Pariwisata DKI Jakarta -
TOTAL 250,470,000.00
LIST OF ACCOUNT PAYABLE

NO. VENDOR AMOUNT
S001 PT Rinjani Fashion -
S002 PT Delcon Fashion 110,175,000.00
TOTAL 110,175,000.00
LIST OF ACCOUNT RECEIVABLE
NO. CUSTOMER AMOUNT
C001 PT. Zahwa Collection -
C002 PT Lutyzahiya Collection 250,470,000.00
C003 Dania Collection -
C004 Suku Dinas Pariwisata DKI Jakarta -
TOTAL 250,470,000.00
LIST OF ACCOUNT PAYABLE

NO. VENDOR AMOUNT
S001 PT Rinjani Fashion -
S002 PT Delcon Fashion 110,175,000.00
TOTAL 110,175,000.00
LIST OF INVENTORY
NO. ITEM NAME AMOUNT
41R4 KAIRA 88,875,000.00
Z12A ZATIN -
TOTAL 88,875,000.00
VENDOR'S NAME VENDOR ACCOUNT NO.

PT Rinjani Fashion 001
BALANCE
DEBET CREDIT
5 002/BKK 215,000,000.00 -
6 120/RF/FP 174,200,000.00 174,200,000.00
7 001/BM 12,650,000.00 161,550,000.00
15 004/BKK 161,550,000.00 -

PT. DELCON FASHION 002
BALANCE
DEBET CREDIT
19 130/DF/FP 110,175,000.00 110,175,000.00
Saldo BBP 110,175,000.00

Saldo BB 110,175,000.00
Selisih -

PT Rinjani Fashion 001
BALANCE
DEBET CREDIT
5 002/BKK 215,000,000.00 -
6 120/RF/FP 174,200,000.00 174,200,000.00
7 001/BM 12,650,000.00 161,550,000.00
15 004/BKK 161,550,000.00 -

PT. DELCON FASHION
BALANCE
DEBET CREDIT
19 130/DF/FP 110,175,000.00 110,175,000.00
Saldo BBP 110,175,000.00

Saldo BB 110,175,000.00
Selisih -
PT KELABU
TRIAL BALANCE
December 31, 2013
ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
1-1100 Bank BNI 1,641,314,299.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 -
1-1130 Accounts Receivable 250,470,000.00 -
1-1140 Other Receivable 2,000,000.00 -
1-1150 Merchandise Inventory 195,345,000.00 -
1-1160 Office Supplies 2,400,000.00 -
1-1200 Value Added Tax - In (VAT-In) 26,950,000.00 -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 -
1-1220 Prepaid Income Tax Art. 23 750,000.00 -
1-1300 Prepaid Insurance 36,000,000.00 -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles -
1-2120 Equipment 210,000,000.00
1-2210 Accum. Depreciation Fixed Assets 253,750,000.00
2-1100 Accounts Payable 110,175,000.00
2-1110 Expense Payable 6,768,645.96
2-1120 Electricity, Telephone & Water Payable 1,795,000.00
2-1130 Value Added Tax - Out (VAT - Out) 50,295,000.00
2-1131 Vat Payable -
2-1140 Income Tax Article 21 Payable -
2-1141 Income Tax Article 23 Payable 50,000.00
2-1142 Income Tax Article 25/29 Payable -
2-1143 Income Tax Article 4 (2) Payable 8,000,000.00
2-1150 Retired Payable 4,999,500.00
2-1160 Dividend Payable 72,000,000.00
2-1170 Other Current Liabilities - -
2-2100 Bank BNI Loan - 292,075,825.95
3-1000 Common Stock 1,000,000,000.00
3-2000 Retained Earnings - 776,000,000.00
3-3000 Dividend 80,000,000.00 -
4-1000 Sales - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 -
4-3000 Sales Returns 65,541,000.00
5-1000 Cost of Good Sold 1,289,505,000.00
5-1100 Freight Paid 11,775,000.00
5-1200 Purchase Discount - 70,261,000.00
6-1100 Wages & Salaries Expense 150,000,000.00 -
6-1200 Insurance Expense 12,000,000.00
6-1300 Electricity, Water & Telephone Expense -
6-1400 Other Operating Expense 10,405,000.00
6-1500 Income Tax Expense 51,300.00
6-1600 Offfice Supplies Expense 1,200,000.00
6-1700 Depreciation Expense 154,750,000.00 -
8-1000 Interest Revenue - 41,250,000.00
8-2000 Late Fees Collected 14,170,000.00
8-2100 Freight Collected 20,925,000.00
8-3000 Gain on Sales of Marketable Securities - 3,969,000.00
8-4000 Gain on Disposal of Fixed Assets - 5,950,000.00
8-5000 Dividend Revenue - 5,000,000.00
9-1000 Bank Charges 110,000.00 -
9-2000 Interest Expense 70,461,021.95
9-2100 Late Fees Expense 3,500,000.00
9-3000 Loss on Sales of Marketable Securities -
9-4000 Loss on Disposal of Fixed Assets -
Amount 5,017,583,971.91 5,034,133,971.91
16,550,000.00
PT KELABU
TRIAL BALANCE
December 31, 2013
ACCOUNT
NO.
1-1100 Bank BNI 1,641,314,299.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1160 Office Supplies 2,400,000.00 -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles -
1-2120 Equipment 210,000,000.00
2-1120 Electricity, Telephone & Water Payable -
2-2100 Bank BNI Loan - 292,075,825.95
3-1000 Common Stock 1,000,000,000.00
3-3000 Dividend 80,000,000.00 -
4-1000 Sales - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 -
4-3000 Sales Returns 65,541,000.00
5-1000 Cost of Good Sold 1,289,505,000.00
5-1100 Freight Paid 11,775,000.00
6-1300 Electricity, Water & Telephone Expense 14,755,000.00
9-1000 Bank Charges 110,000.00 -
Amount 5,032,338,971.91 5,032,338,971.91
-
PT KELABU
TRIAL BALANCE
December 31, 2013
ACCOUNT
NO.
1-1100 Bank BNI 1,641,314,299.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1160 Office Supplies 2,400,000.00 -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles -
1-2120 Equipment 210,000,000.00
2-1120 Electricity, Telephone & Water Payable -
2-2100 Bank BNI Loan - 292,075,825.95
3-1000 Common Stock 1,000,000,000.00
3-3000 Dividend 80,000,000.00 -
4-1000 Sales - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 -

ACCOUNT
NO.
4-3000 Sales Returns 65,541,000.00
5-1000 Cost of Good Sold 1,289,505,000.00
5-1100 Freight Paid 11,775,000.00
6-1300 Electricity, Water & Telephone Expense 14,755,000.00
9-1000 Bank Charges 110,000.00 -
Amount 5,032,338,971.91 5,032,338,971.91

-
@ Soal Menyelesaikan Siklus Akuntansi
PT KELABU
Kepada : Accounting Staff

Hal : Data Penyesuaian per 31 Desember 2013
BUKTI MEMORIAL
Description:
Buatlah ayat jurnal penyesuaian berdasarkan data-data sebagai berikut:
1 Dari rekening koran per 31 Desember 2013 yang diterima oleh perusahaan :
- Pendapatan Bunga Bank Rp 345,000.00
- Beban Administrasi Bank Rp 10,000.00
- Beban PPh Pasal 4 ayat 2 Rp 69,000.00
2 Berdasarkan stock opname saldo Perlengkapan Kantor per 31 Desember 2013 adalah :
sebagai berikut : Perlengkapan Kantor Rp 1,280,000.00
3 Uang Muka PPh Pasal 25 bulan Desember 2013 sebesar Rp 3,000,000.00

akan dibayar tanggal 15 Januari 2014
4 Beban asuransi sebesar Rp 4,000,000
5 Biaya listrik, Air dan Telepon bulan Desember 2013 akan dibayar pada bulan Januari 2014
sebesar Rp 1,150,000.00
6 Penyusutan aset tetap berdasarkan kebijakan akuntansi perusahaan (lihat daftar -
aset tetap)
7 Harap diisi SPT Masa PPN 1111 dan direkonsiliasikan. Kekurangan pembayaran PPN dialokasikan ke
dalam akun utang PPN
Vat Out Rp 50,295,000.00
Vat In Rp 26,950,000.00
8 Harap Diisi Bukti Potong 1721 A1. Rincian Gaji Bulan Desember (terlampir) dan catat
ayat jurnal penyesuaiannya.
9 Hitunglah Beban PPh Badan yang terutang tahun 2013 berdasarkan tarif pasal 17 Undang-undang
Nomor 36 Tahun 2008 tentang Pajak Penghasilan
Akun-akun yang harus dikoreksi fiskal :
a Dalam Electricity, Water, & Telephone Expense terdapat beban untuk keperluan pribadi
sebesar Rp 3,250,000.00 (koreksi positif)
b Income Tax Expense Rp 120,300.00 (koreksi positif)
c Interest Revenue Rp 41,595,000.00 (koreksi negatif)
d Dividen Revenue Rp 5,000,000.00 (koreksi negatif)
e Gain on Sales of Marketable Securities Rp 3,969,000.00 (koreksi negatif)
Dasar pengenaan pajak adalah tarif tunggal yaitu sebesar 25%.
(tanpa menggunakan Pasal 31E UU No.36 Tahun 2008) dan perusahaan mendapat
kompensasi kerugian sebesar Rp 125,000,000
Harap Diisi SPT Tahunan Badan 1771.
Tangerang, 31 Desember 2013
Sanjaya, SE, Ak.

Direktur Akuntansi/ Keuangan
4
DAFTAR GAJI PEGAWAI
Gaji BIAYA NETO 1

No Nama NPWP Jabatan JHT NETO PTKP PKP TERUTANG DIPOTONG KURANG KET
DES JABATAN TAHUN
1 MAMAS 69.885.033.6-407.000 MANAJER 6,825,000 341,250 136,500 6,347,250 76,167,000 30,375,000 45,792,000 2,289,600 2,098,800 190,800 K/2
2 BARRA 58.101.200.2-412.000 STAF 6,825,000 341,250 136,500 6,347,250 76,167,000 30,375,000 45,792,000 2,289,600 2,098,800 190,800 K/2
3 ARSAD 44.960.795.1-017.000 STAF 3,475,000 173,750 69,500 3,231,750 38,781,000 26,325,000 12,456,000 622,800 570,900 51,900 K/0
4 TIAN 44.365.769.7-412.000 STAF 2,800,000 140,000 56,000 2,604,000 31,248,000 24,300,000 6,948,000 347,400 318,450 28,950 TK
5 ARDI 87.215.274.9-001.000 STAF 2,800,000 140,000 56,000 2,604,000 31,248,000 24,300,000 6,948,000 347,400 318,450 28,950 TK
22,725,000 1,136,250 454,500 21,134,250 253,611,000 5,896,800 5,405,400 491,400

K/0 26325000
K/1 28350000
K/2 30375000
K/3 32400000
@ Soal Menyelesaikan Siklus Akuntansi
PT KELABU
DAFTAR ASET TETAP
Tahun 2013
Jenis Aset Umur Tanggal Harga Perolehan Akumulasi Nilai Buku Akumulasi Nilai Buku Akumulasi Nilai Buku
NO Tarif
Tetap Ekonomis Perolehan (Rp) Tahun 2011 Tahun 2011 Tahun 2012 Tahun 2012 Tahun 2013 Tahun 2013
Building
1 Building 20 tahun 1/1/2011 690,000,000 5% 34,500,000 655,500,000 69,000,000 621,000,000 103,500,000 586,500,000
Jumlah 690,000,000 34,500,000 655,500,000 69,000,000 621,000,000 103,500,000 586,500,000
Vehicles
1 Diesel Mitsubishi 4 tahun 1/1/2011 300,000,000 25% 75,000,000 225,000,000 150,000,000 150,000,000 225,000,000 75,000,000
Jumlah 300,000,000 75,000,000 225,000,000 150,000,000 150,000,000 225,000,000 75,000,000
Equipment
1 Computer 4 tahun 1/1/2011 90,000,000 25% 22,500,000 67,500,000 45,000,000 45,000,000 67,500,000 22,500,000
2 Furniture 4 tahun 1/1/2011 120,000,000 25% 30,000,000 90,000,000 60,000,000 60,000,000 90,000,000 30,000,000
Jumlah 210,000,000 52,500,000 157,500,000 105,000,000 105,000,000 157,500,000 52,500,000
Total 675,000,000 127,500,000 382,500,000 255,000,000 420,000,000 382,500,000 127,500,000
5
PT KELABU
Adjustment Journal
December 2013
Page :
DOC.
DATE NO. DESCRIPTION REF DEBET CREDIT
31 M-001 Cash In Bank 266,000.00

Income Tax Expense 69,000.00
Interest Revenue 345,000.00
31 Offfice Supplies Expense 1,120,000.00
31 Prepaid Income Tax Art 25 3,000,000.00
Income Tax Art 25/29 Payable 3,000,000.00
31 Insurance Expense 4,000,000.00
31 Electricity, Water & Telephone Expense 1,150,000.00
31 Depreciation Expense 7,250,000.00

31 Vat Out 50,295,000.00

Vat In 26,950,000.00
31 Wages & Salaries Expense 22,725,000.00

Income Tax Art 21 Payable 491,400.00
Retired Payable 454,500.00
Total 89,885,000.00 89,885,000.00
Income Tax Expense 110,337,750.00
Prepaid Income Tax Art 22 1,410,750.00
Prepaid Income Tax Art 23 750,000.00
Total 200,222,750.00 200,222,750.00

PT KELABU
Memorial Journal
December 2013
Page :
DOC.
DATE NO. DESCRIPTION REF DEBET CREDIT
31 M-001 Cash In Bank 266,000.00

Income Tax Expense 69,000.00
Interest Revenue 345,000.00
31 Offfice Supplies Expense 1,120,000.00
31 Prepaid Income Tax Art 25 3,000,000.00
31 Insurance Expense 4,000,000.00
31 Electricity, Water & Telephone Expense 1,150,000.00
31 Depreciation Expense 7,250,000.00

31 Vat Out 50,295,000.00

Vat In 26,950,000.00
31 Wages & Salaries Expense 22,725,000.00

Income Tax Art 21 Payable 491,400.00
Total 89,885,000.00 89,885,000.00
Prepaid Income Tax Art 23 750,000.00
Total 200,222,750.00 200,222,750.00

INCOME STATEMENT
January - December 2013
Sales Rp 2,296,700,000.00
Sales Returns Rp 65,541,000.00
Sales Discount Rp 24,647,600.00
Rp (90,188,600.00)
Net Sales Rp 2,206,511,400.00
Cost of Goods Sold Rp 1,289,505,000.00
Freight Paid Rp 11,775,000.00
Purchase Discount Rp (70,261,000.00)
Gross Profit Rp 1,231,019,000.00
Rp 975,492,400.00
Expense :
Wages & Salaries Expense Rp 172,725,000.00
Insurance Expense Rp 16,000,000.00
Electricity, Water & Telephone Expense Rp 15,905,000.00
Other Operating Expense Rp 10,405,000.00
Income Tax Expense Rp 120,300.00
Office Supplies Expense Rp 2,320,000.00
Depreciation Expense Rp 162,000,000.00
Rp 379,475,300.00
Operating Income Rp 596,017,100.00
Other Income:
Interest Revenue Rp 41,595,000.00
Late Fees Collected Rp 14,170,000.00
Freight Collected Rp 20,925,000.00
Gain on Sales of Marketable Securities Rp 3,969,000.00
Gain on Disposal of Fixed Assets Rp 5,950,000.00
Dividend Revenue Rp 5,000,000.00
Total Other Income Rp 91,609,000.00
Other Expense
Bank Charges Rp 120,000.00
Interest Expense Rp 70,461,021.95
Late Fees Expense Rp 3,500,000.00
Loss on Sales of Marketable Securities Rp -
Loss on Disposal of Fixed Assets Rp -
Total Other Expense Rp (74,081,021.95)
Net Income before Tax Rp 613,545,078.05
Income Tax Expense Rp 110,337,750.00
Net Income After Tax Rp 503,207,328.05

Jl. Raden Soleh No 3
TANGERANG
INCOME STATEMENT
Sales Rp 2,296,700,000.00
Sales Returns Rp 65,541,000.00
Sales Discount Rp 24,647,600.00
Rp (90,188,600.00)
Net Sales Rp 2,206,511,400.00
Cost of Goods Sold Rp 1,289,505,000.00
Freight Paid Rp 11,775,000.00
Purchase Discount Rp (70,261,000.00)
Gross Profit Rp 1,231,019,000.00
Rp 975,492,400.00
Expense :
Wages & Salaries Expense Rp 172,725,000.00
Insurance Expense Rp 16,000,000.00
Other Operating Expense Rp 10,405,000.00
Office Supplies Expense Rp 2,320,000.00
Depreciation Expense Rp 162,000,000.00
Rp 379,475,300.00
Operating Income Rp 596,017,100.00
Other Income:
Late Fees Collected Rp 14,170,000.00
Freight Collected Rp 20,925,000.00
Gain on Disposal of Fixed Assets Rp 5,950,000.00
Dividend Revenue Rp 5,000,000.00
Total Other Income Rp 91,609,000.00
Other Expense
Bank Charges Rp 120,000.00
Interest Expense Rp 70,461,021.95
Late Fees Expense Rp 3,500,000.00
Loss on Sales of Marketable Securities Rp -
Loss on Disposal of Fixed Assets Rp -
Total Other Expense Rp (74,081,021.95)
Net Income before Tax Rp 613,545,078.05

Net Income After Tax Rp 503,207,328.05
TANGERANG
INCOME STATEMENT
Fiscal Reconciliation:
Koreksi Positif
Rp 3,370,300.00
Koreksi Negatif
Dividen Revenue Rp 5,000,000.00
Rp (50,564,000.00)
LABA SETELAH KOREKSI FISKAL Rp 566,351,378.05
Pembulatan Rp 566,351,000.00
Kompensasi Kerugian Rp (125,000,000.00)
Penghasilan Kena Pajak Rp 441,351,000.00
Pajak Terutang Rp 110,337,750.00

Pajak Dibayar Dimuka (Prepaid Income Tax)
Prepaid Income Tax art 22 Rp 1,410,750.00
Prepaid Income Tax art 23 Rp 750,000.00
Prepaid Income Tax Art 25 Rp 36,000,000.00
Rp (38,160,750.00)
PPh Badan Kurang Bayar Tahun 2013 Rp 72,177,000.00
Ayat Jurnal Penyesuaian

Prepaid Income Tax Art 23 Rp 750,000.00
Income Tax Art 25/29 Payable Rp 72,177,000.00
Catatan
1 Interest Revenue-Gross Rp 51,993,750.00
PPh Final 20% Rp (10,398,750.00)
Interest Revenue - Net Rp 41,595,000.00
2 Dividend Revenue - Gross Rp 5,882,352.94

PPh Pasal 23 - 15% Rp (882,352.94)
Dividend Revenue - Net Rp 5,000,000.00
3 Gain On Sales Of Marketables Securities - Gross Rp 3,972,972.97

PPh Final 0,1 % Rp (3,972.97)
Gain On Sales Of Marketables Securities - Net Rp 3,969,000.00
EQUITY STATEMENT
1/1/2013 through 31/12/2013
Retained Earnings, Jan 1 2013 Rp 776,000,000.00
Add:
Net Income after Tax Rp 503,207,328.05
Dividend Rp (80,000,000.00)
Rp 423,207,328.05
Retained Earnings, Dec 31 2013 Rp 1,199,207,328.05

TANGERANG
EQUITY STATEMENT
1/1/2013 through 31/12/2013
Retained Earnings, Jan 1 2013 Rp 776,000,000.00
Add:
Net Income after Tax Rp 503,207,328.05
Dividend Rp (80,000,000.00)
Rp 423,207,328.05
Retained Earnings, Dec 31 2010 Rp 1,199,207,328.05

BALANCE SHEET
as of 31/12/2013
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Bank BNI Rp 1,641,580,299.96 Accounts Payable Rp 110,175,000.00
Petty Cash Rp 7,180,000.00 Wages & Salaries Payable Rp 28,547,745.96
Marketable Securities Rp 46,818,000.00 Electricity, Telephone & Water Payable Rp 1,150,000.00
Accounts Receivable Rp 250,470,000.00 Value Added Tax - Out (VAT - Out) Rp -
Other Receivable Rp 2,000,000.00 Vat Payable 23,345,000.00
Merchandise Inventory Rp 195,345,000.00 Income Tax Art 21 Payable 491,400.00
Office Supplies Rp 1,280,000.00 Income Tax Art 23 Payable 50,000.00
Value Added Tax - In (VAT-In) Rp - Income Tax Art 25/29 Payable 75,177,000.00
Prepaid Income Tax Art. 22 Rp - Income Tax Art 4(2) Payable 8,000,000.00
Prepaid Income Tax Art. 23 Rp - Retired Payable 5,454,000.00
Prepaid Income Tax Art. 25 Rp - Dividend Payable 72,000,000.00
Prepaid Insurance Rp 32,000,000.00 Other Current Liablities -
Total Current Liabilities Rp 324,390,145.96
Long Term Liabilities :
Total Current Assets Rp 2,176,673,299.96 Bank Loan Rp 292,075,825.95
Total Long Term Liabilities Rp 292,075,825.95
Fixed Assets : TOTAL LIABILITIES Rp 616,465,971.91

Building Rp 690,000,000.00
Vehicles Rp - EQUITY
Equipment Rp 210,000,000.00 Common Stock Rp 1,000,000,000.00
Retained Earnings Rp 1,199,207,328.05
Accum. Depreciation Fixed Assets Rp (261,000,000.00)
Total Fixed Assets Rp 639,000,000.00 TOTAL EQUITY Rp 2,199,207,328.05
TOTAL ASSET Rp 2,815,673,299.96 TOTAL LIABILITIES + EQUITIES Rp 2,815,673,299.96

TANGERANG
BALANCE SHEET
as of 31/12/2013
ASSETS LIABILITIES
Current Assets : Current Liabilities :
Bank BNI Rp 1,641,580,299.96 Accounts Payable Rp 110,175,000.00
Petty Cash Rp 7,180,000.00 Wages & Salaries Payable Rp 28,547,745.96
Marketable Securities Rp 46,818,000.00 Electricity, Telephone & Water Payable Rp 1,150,000.00
Accounts Receivable Rp 250,470,000.00 Value Added Tax - Out (VAT - Out) Rp -
Other Receivable Rp 2,000,000.00 Vat Payable 23,345,000.00
Merchandise Inventory Rp 195,345,000.00 Income Tax Art 21 Payable 491,400.00
Office Supplies Rp 1,280,000.00 Income Tax Art 23 Payable 50,000.00
Value Added Tax - In (VAT-In) Rp - Income Tax Art 25/29 Payable 75,177,000.00
Prepaid Income Tax Art. 22 Rp - Income Tax Art 4(2) Payable 8,000,000.00
Prepaid Income Tax Art. 23 Rp - Retired Payable 5,454,000.00
Prepaid Income Tax Art. 25 Rp - Dividend Payable 72,000,000.00
Prepaid Insurance Rp 32,000,000.00 Other Current Liablities -
Total Current Liabilities Rp 324,390,145.96
Long Term Liabilities :
Total Current Assets Rp 2,176,673,299.96 Bank Loan Rp 292,075,825.95
Total Long Term Liabilities Rp 292,075,825.95
Fixed Assets : TOTAL LIABILITIES Rp 616,465,971.91

Building Rp 690,000,000.00
Vehicles Rp - EQUITY
Equipment Rp 210,000,000.00 Common Stock Rp 1,000,000,000.00
Retained Earnings Rp 1,199,207,328.05
Accum. Depreciation Fixed Assets Rp (261,000,000.00)
Total Fixed Assets Rp 639,000,000.00 TOTAL EQUITY Rp 2,199,207,328.05
TOTAL ASSET Rp 2,815,673,299.96 TOTAL LIABILITIES + EQUITIES Rp 2,815,673,299.96

PT KELABU
Adjusted Trial Balance 31 Des 2013 Trial Balance 1 Des 2013

NO. ACCOUNT
DEBET CREDIT DEBET CREDIT
1-1100 Bank BNI 1,641,580,299.96 1,272,670,282.96 -
1-1110 Petty Cash 7,180,000.00 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 93,636,000.00 -
1-1130 Accounts Receivable 250,470,000.00 295,000,000.00 -
1-1140 Other Receivable 2,000,000.00 2,000,000.00 -
1-1150 Merchandise Inventory 195,345,000.00 373,000,000.00 -
1-1160 Office Supplies 1,280,000.00 2,400,000.00 -
1-1200 Value Added Tax - In (VAT-In) - - -
1-1210 Prepaid Income Tax Art. 22 - - -
1-1220 Prepaid Income Tax Art. 23 - - -
1-1230 Prepaid Income Tax Art. 25 - 30,000,000.00 -
1-1300 Prepaid Insurance 32,000,000.00 36,000,000.00 -
1-2100 Building 690,000,000.00 690,000,000.00 -
1-2110 Vehicles - - 300,000,000.00 -
1-2120 Equipment 210,000,000.00 - 210,000,000.00 -
1-2210 Accum. Depreciation Fixed Assets 261,000,000.00 - 472,500,000.00
2-1100 Accounts Payable 110,175,000.00 - 215,000,000.00
2-1110 Expense Payable 28,547,745.96 - 29,493,645.96
2-1120 Electricity, Telephone & Water Payable 1,150,000.00 - 1,795,000.00
2-1130 Value Added Tax - Out (VAT - Out) - - -
2-1131 Vat Payable 23,345,000.00 - 15,575,000.00
2-1140 Income Tax Article 21 Payable 491,400.00 - 491,400.00
2-1141 Income Tax Article 23 Payable - 50,000.00 - -
2-1142 Income Tax Article 25/29 Payable 75,177,000.00 - -
2-1143 Income Tax Article 4 (2) Payable 8,000,000.00 - -
2-1150 Retired Payable 5,454,000.00 - 4,999,500.00
2-1160 Dividend Payable - 72,000,000.00 - -
2-1170 Other Current Liabilities - - - -
2-2100 Bank BNI Loan 292,075,825.95 - 301,909,435.04
3-1000 Common Stock - 1,000,000,000.00 - 1,000,000,000.00
KAP. DRS. A. GHONIE ABUBAKAR

7
Jl. Baiduri Pandan No. 11 Malang
PT KELABU
Adjusted Trial Balance 31 Des 2013 Trial Balance 1 Des 2013

NO. ACCOUNT
DEBET CREDIT DEBET CREDIT
3-2000 Retained Earnings - 776,000,000.00 - 776,000,000.00
3-3000 Dividend 80,000,000.00 - - -
3,156,673,299.96 2,653,465,971.91 3,311,886,282.96 2,817,763,981.00

8
PT KELABU
MUTASI
(46,818,000.00) 46,818,000.00
(44,530,000.00) 44,530,000.00
- -
(177,655,000.00) 177,655,000.00
(1,120,000.00) 1,120,000.00
- -
- -
- -
(30,000,000.00) 30,000,000.00
(4,000,000.00) 4,000,000.00
- -
(300,000,000.00) 300,000,000.00
- -
- (211,500,000.00)
(104,825,000.00) (104,825,000.00)
(945,900.00) (945,900.00)
(645,000.00) (645,000.00)
- -
7,770,000.00 7,770,000.00
- -
50,000.00 50,000.00
75,177,000.00 75,177,000.00
8,000,000.00 8,000,000.00
454,500.00 454,500.00
72,000,000.00 72,000,000.00
- -
(9,833,609.08) (9,833,609.08)
- -

9
PT KELABU
MUTASI
- -
80,000,000.00 (80,000,000.00)
377,658,600.00

10
PT KELABU
WORKSHEET
December 31, 2013
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Bank BNI 1,641,314,299.96 - 266,000.00 - 1,641,580,299.96 1,641,580,299.96 -
1-1110 Petty Cash 7,180,000.00 - - - 7,180,000.00 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 - - - 46,818,000.00 46,818,000.00 -
1-1130 Accounts Receivable 250,470,000.00 - - - 250,470,000.00 250,470,000.00 -
1-1140 Other Receivable 2,000,000.00 - - - 2,000,000.00 2,000,000.00 -
1-1150 Merchandise Inventory 195,345,000.00 - - - 195,345,000.00 195,345,000.00 -
1-1160 Office Supplies 2,400,000.00 - - 1,120,000.00 1,280,000.00 1,280,000.00 -
1-1200 Value Added Tax - In (VAT-In) 26,950,000.00 - - 26,950,000.00 - - -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 - - - 1,410,750.00 1,410,750.00 -
1-1220 Prepaid Income Tax Art. 23 750,000.00 - - - 750,000.00 750,000.00 -
1-1230 Prepaid Income Tax Art. 25 33,000,000.00 - 3,000,000.00 - 36,000,000.00 36,000,000.00 -
1-1300 Prepaid Insurance 36,000,000.00 - - 4,000,000.00 32,000,000.00 32,000,000.00 -
1-2100 Building 690,000,000.00 - - - 690,000,000.00 690,000,000.00 -
1-2110 Vehicles - - - - - - - -
1-2120 Equipment 210,000,000.00 - - - 210,000,000.00 - 210,000,000.00 -
1-2210 Accum. Depreciation Fixed Assets - 253,750,000.00 - 7,250,000.00 261,000,000.00 - 261,000,000.00
2-1100 Accounts Payable - 110,175,000.00 - - 110,175,000.00 - 110,175,000.00
2-1110 Expense Payable - 6,768,645.96 - 21,779,100.00 28,547,745.96 - 28,547,745.96
2-1120 Electricity, Telephone & Water Payable - - - 1,150,000.00 1,150,000.00 - 1,150,000.00
2-1130 Value Added Tax - Out (VAT - Out) - 50,295,000.00 50,295,000.00 - - - -
2-1131 Vat Payable - - - 23,345,000.00 23,345,000.00 - 23,345,000.00
2-1140 Income Tax Article 21 Payable - - - 491,400.00 491,400.00 - 491,400.00
2-1141 Income Tax Article 23 Payable - 50,000.00 - - - 50,000.00 - 50,000.00
2-1142 Income Tax Article 25/29 Payable - - - 3,000,000.00 3,000,000.00 - 3,000,000.00
2-1143 Income Tax Article 4 (2) Payable - 8,000,000.00 - - 8,000,000.00 - 8,000,000.00
2-1150 Retired Payable - 4,999,500.00 - 454,500.00 5,454,000.00 - 5,454,000.00
2-1160 Dividend Payable - 72,000,000.00 - - - 72,000,000.00 - 72,000,000.00
2-1170 Other Current Liabilities - - - - - - - -

Description
2-2100 Bank BNI Loan - 292,075,825.95 - - 292,075,825.95 - - 292,075,825.95
3-1000 Common Stock - 1,000,000,000.00 - - - 1,000,000,000.00 - - 1,000,000,000.00
3-2000 Retained Earnings - 776,000,000.00 - - - 776,000,000.00 - - 776,000,000.00
3-3000 Dividend 80,000,000.00 - - - 80,000,000.00 - - - 80,000,000.00
4-1000 Sales - 2,296,700,000.00 - - - 2,296,700,000.00 - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 - - - 24,647,600.00 - 24,647,600.00 -
4-3000 Sales Returns 65,541,000.00 - - - 65,541,000.00 - 65,541,000.00 -
5-1000 Cost of Good Sold 1,289,505,000.00 - - - 1,289,505,000.00 - 1,289,505,000.00 -
5-1100 Freight Paid 11,775,000.00 - - - 11,775,000.00 - 11,775,000.00 -
5-1200 Purchase Discount - 70,261,000.00 - - - 70,261,000.00 - 70,261,000.00
6-1100 Wages & Salaries Expense 150,000,000.00 - 22,725,000.00 - 172,725,000.00 172,725,000.00 -
6-1200 Insurance Expense 12,000,000.00 - 4,000,000.00 - 16,000,000.00 16,000,000.00 -
6-1300 Electricity, Water & Telephone Exp. 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
6-1400 Other Operating Expense 10,405,000.00 - - - 10,405,000.00 10,405,000.00 -
6-1500 Income Tax Expense 51,300.00 - 69,000.00 - 120,300.00 120,300.00 -
6-1600 Offfice Supplies Expense 1,200,000.00 - 1,120,000.00 - 2,320,000.00 2,320,000.00 -
6-1700 Depreciation Expense 154,750,000.00 - 7,250,000.00 - 162,000,000.00 162,000,000.00 -
8-1000 Interest Revenue - 41,250,000.00 - 345,000.00 41,595,000.00 - 41,595,000.00
8-2000 Late Fees Collected - 14,170,000.00 - - 14,170,000.00 - 14,170,000.00
8-2100 Freight Collected - 20,925,000.00 - - - 20,925,000.00 - 20,925,000.00
8-3000 Gain on Sales of Marketable Securitie - 3,969,000.00 - - - 3,969,000.00 - 3,969,000.00
8-4000 Gain on Disposal of Fixed Assets - 5,950,000.00 - - - 5,950,000.00 - 5,950,000.00
8-5000 Dividend Revenue - 5,000,000.00 - - - 5,000,000.00 - 5,000,000.00
9-1000 Bank Charges 110,000.00 - 10,000.00 - 120,000.00 120,000.00 -
9-2000 Interest Expense 70,461,021.95 - 70,461,021.95 70,461,021.95
9-2100 Late Fees Expense 3,500,000.00 - 3,500,000.00 3,500,000.00
9-3000 Loss on Sales of Marketable Securities - -
5,032,338,971.91 5,032,338,971.91 89,885,000.00 89,885,000.00 5,039,858,971.91 5,039,858,971.91 1,845,024,921.95 2,458,570,000.00 3,194,834,049.96 2,581,288,971.91
- 0.00 - 613,545,078.05 613,545,078.05

Description
2,458,570,000.00 2,458,570,000.00 3,194,834,049.96 3,194,834,049.96
- -
Acc. No. Description Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Bank BNI 1,641,314,299.96 - 266,000.00 - 1,641,580,299.96 1,641,580,299.96 -
1-1110 Petty Cash 7,180,000.00 - - - 7,180,000.00 7,180,000.00 -
1-1160 Office Supplies 2,400,000.00 - - 1,120,000.00 1,280,000.00 1,280,000.00 -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 - - 1,410,750.00 - - -
1-1220 Prepaid Income Tax Art. 23 750,000.00 - - 750,000.00 - - -
1-1230 Prepaid Income Tax Art. 25 33,000,000.00 - 3,000,000.00 36,000,000.00 - - -
1-2100 Building 690,000,000.00 - - - 690,000,000.00 690,000,000.00 -
1-2110 Vehicles - - - - - - - -
1-2120 Equipment 210,000,000.00 - - - 210,000,000.00 - 210,000,000.00 -
2-1110 Expense Payable - 6,768,645.96 - 21,779,100.00 28,547,745.96 - 28,547,745.96
2-1120 Electricity, Telephone & Water Payabl - - - 1,150,000.00 1,150,000.00 - 1,150,000.00
2-1131 Vat Payable - - - 23,345,000.00 23,345,000.00 - 23,345,000.00
2-1150 Retired Payable - 4,999,500.00 - 454,500.00 5,454,000.00 - 5,454,000.00
2-2100 Bank BNI Loan - 292,075,825.95 - - 292,075,825.95 - - 292,075,825.95
3-1000 Common Stock - 1,000,000,000.00 - - - 1,000,000,000.00 - - 1,000,000,000.00
3-3000 Dividend 80,000,000.00 - - - 80,000,000.00 - - - 80,000,000.00
4-1000 Sales - 2,296,700,000.00 - - - 2,296,700,000.00 - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 - - - 24,647,600.00 - 24,647,600.00 -
4-3000 Sales Returns 65,541,000.00 - - - 65,541,000.00 - 65,541,000.00 -
5-1000 Cost of Good Sold 1,289,505,000.00 - - - 1,289,505,000.00 - 1,289,505,000.00 -
5-1100 Freight Paid 11,775,000.00 - - - 11,775,000.00 - 11,775,000.00 -

Description
6-1300 Electricity, Water & Telephone Expen 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
6-1500 Income Tax Expense 51,300.00 - 110,406,750.00 - 110,458,050.00 110,458,050.00 -
8-3000 Gain on Sales of Marketable Securitie - 3,969,000.00 - - - 3,969,000.00 - 3,969,000.00
9-1000 Bank Charges 110,000.00 - 10,000.00 - 120,000.00 120,000.00 -
5,032,338,971.91 5,032,338,971.91 200,222,750.00 200,222,750.00 5,112,035,971.91 5,112,035,971.91 1,955,362,671.95 2,458,570,000.00 3,156,673,299.96 2,653,465,971.91
- - - 503,207,328.05 503,207,328.05
2,458,570,000.00 2,458,570,000.00 3,156,673,299.96 3,156,673,299.96

PT KELABU
WORKSHEET
December 31, 2013
Description
1-1100 Bank BNI 1,641,314,299.96 - 266,000.00 - 1,641,580,299.96 1,641,580,299.96 -
1-1110 Petty Cash 7,180,000.00 - - - 7,180,000.00 7,180,000.00 -
1-1160 Office Supplies 2,400,000.00 - - 1,120,000.00 1,280,000.00 1,280,000.00 -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 - - - 1,410,750.00 1,410,750.00 -
1-1220 Prepaid Income Tax Art. 23 750,000.00 - - - 750,000.00 750,000.00 -
1-1230 Prepaid Income Tax Art. 25 33,000,000.00 - 3,000,000.00 - 36,000,000.00 36,000,000.00 -
1-2100 Building 690,000,000.00 - - - 690,000,000.00 690,000,000.00 -
1-2110 Vehicles - - - - - - - -
1-2120 Equipment 210,000,000.00 - - - 210,000,000.00 - 210,000,000.00 -
2-1110 Expense Payable - 6,768,645.96 - 21,779,100.00 28,547,745.96 - 28,547,745.96
2-1131 Vat Payable - - - 23,345,000.00 23,345,000.00 - 23,345,000.00
2-1150 Retired Payable - 4,999,500.00 - 454,500.00 5,454,000.00 - 5,454,000.00

Description
2-2100 Bank BNI Loan - 292,075,825.95 - - 292,075,825.95 - - 292,075,825.95
3-1000 Common Stock - 1,000,000,000.00 - - - 1,000,000,000.00 - - 1,000,000,000.00
3-3000 Dividend 80,000,000.00 - - - 80,000,000.00 - - - 80,000,000.00
4-1000 Sales - 2,296,700,000.00 - - - 2,296,700,000.00 - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 - - - 24,647,600.00 - 24,647,600.00 -
4-3000 Sales Returns 65,541,000.00 - - - 65,541,000.00 - 65,541,000.00 -
5-1000 Cost of Good Sold 1,289,505,000.00 - - - 1,289,505,000.00 - 1,289,505,000.00 -
5-1100 Freight Paid 11,775,000.00 - - - 11,775,000.00 - 11,775,000.00 -
6-1300 Electricity, Water & Telephone Expense 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
6-1500 Income Tax Expense 51,300.00 - 69,000.00 - 120,300.00 120,300.00 -
8-3000 Gain on Sales of Marketable Securities - 3,969,000.00 - - - 3,969,000.00 - 3,969,000.00
9-1000 Bank Charges 110,000.00 - 10,000.00 - 120,000.00 120,000.00 -
5,032,338,971.91 5,032,338,971.91 89,885,000.00 89,885,000.00 5,039,858,971.91 5,039,858,971.91 1,845,024,921.95 2,458,570,000.00 3,194,834,049.96 2,581,288,971.91
- 0.00 - 613,545,078.05 613,545,078.05

Description
2,458,570,000.00 2,458,570,000.00 3,194,834,049.96 3,194,834,049.96
- -
Acc. No. Description Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT
1-1100 Bank BNI 1,641,314,299.96 - 266,000.00 - 1,641,580,299.96 1,641,580,299.96 -
1-1110 Petty Cash 7,180,000.00 - - - 7,180,000.00 - 7,180,000.00 -
1-1120 Marketable Securities 46,818,000.00 - - - 46,818,000.00 - 46,818,000.00 -
1-1130 Accounts Receivable 250,470,000.00 - - - 250,470,000.00 - 250,470,000.00 -
1-1140 Other Receivable 2,000,000.00 - - - 2,000,000.00 - 2,000,000.00 -
1-1150 Merchandise Inventory 195,345,000.00 - - - 195,345,000.00 - 195,345,000.00 -
1-1160 Office Supplies 2,400,000.00 - - 1,120,000.00 1,280,000.00 1,280,000.00 -
1-1210 Prepaid Income Tax Art. 22 1,410,750.00 - - 1,410,750.00 - - -
1-1220 Prepaid Income Tax Art. 23 750,000.00 - - 750,000.00 - - -
1-1230 Prepaid Income Tax Art. 25 33,000,000.00 - 3,000,000.00 36,000,000.00 - - -
1-2100 Building 690,000,000.00 - - - 690,000,000.00 - 690,000,000.00 -
1-2110 Vehicles - - - - - - - -
1-2120 Equipment 210,000,000.00 - - - 210,000,000.00 - 210,000,000.00 -
2-1100 Accounts Payable - 110,175,000.00 - - - 110,175,000.00 - 110,175,000.00
2-1110 Expense Payable - 6,768,645.96 - 21,779,100.00 28,547,745.96 - 28,547,745.96
2-1131 Vat Payable - - - 23,345,000.00 23,345,000.00 - 23,345,000.00
2-1141 Income Tax Article 23 Payable - 50,000.00 - - 50,000.00 - 50,000.00
2-1150 Retired Payable - 4,999,500.00 - 454,500.00 5,454,000.00 - 5,454,000.00
2-2100 Bank BNI Loan - 292,075,825.95 - - - 292,075,825.95 - - 292,075,825.95
3-1000 Common Stock - 1,000,000,000.00 - - - 1,000,000,000.00 - - 1,000,000,000.00
3-3000 Dividend 80,000,000.00 - - - 80,000,000.00 - - - 80,000,000.00
4-1000 Sales - 2,296,700,000.00 - - - 2,296,700,000.00 - 2,296,700,000.00
4-2000 Sales Discounts 24,647,600.00 - - - 24,647,600.00 - 24,647,600.00 -
4-3000 Sales Returns 65,541,000.00 - - - 65,541,000.00 - 65,541,000.00 -
5-1000 Cost of Good Sold 1,289,505,000.00 - - - 1,289,505,000.00 - 1,289,505,000.00 -
5-1100 Freight Paid 11,775,000.00 - - - 11,775,000.00 - 11,775,000.00 -

Description
6-1300 Electricity, Water & Telephone Expense 14,755,000.00 - 1,150,000.00 - 15,905,000.00 15,905,000.00 -
6-1500 Income Tax Expense 51,300.00 - 110,406,750.00 - 110,458,050.00 110,458,050.00 -
8-2000 Late Fees Collected - 14,170,000.00 - - - 14,170,000.00 - 14,170,000.00
8-3000 Gain on Sales of Marketable Securities - 3,969,000.00 - - - 3,969,000.00 - 3,969,000.00
9-1000 Bank Charges 110,000.00 - 10,000.00 - 120,000.00 120,000.00 -
9-2000 Interest Expense 70,461,021.95 - - - 70,461,021.95 - 70,461,021.95
9-2100 Late Fees Expense 3,500,000.00 - - - 3,500,000.00 - 3,500,000.00
9-3000 Loss on Sales of Marketable Securities - - - - - -
9-4000 Loss on Disposal of Fixed Assets - - - - - -
5,032,338,971.91 5,032,338,971.91 200,222,750.00 200,222,750.00 5,112,035,971.91 5,112,035,971.91 1,955,362,671.95 2,458,570,000.00 3,156,673,299.96 2,653,465,971.91
- - - 503,207,328.05 503,207,328.05
2,458,570,000.00 2,458,570,000.00 3,156,673,299.96 3,156,673,299.96

STATEMENT OF CASHFLOW
31/1/2013 through 31/12/2013
CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income December 2013 Rp 9,085,026.08
Adjustments:
Depreciation Expense Rp (211,500,000.00)
Marketable Securities Rp 46,818,000.00
Accounts Receivable Rp 44,530,000.00
Other Receivable Rp -
Merchandise Inventory Rp 177,655,000.00
Office Supplies Rp 1,120,000.00
Value Added Tax - In (VAT-In) Rp -
Prepaid Income Tax Art. 22 Rp -
Prepaid Income Tax Art. 25 Rp 30,000,000.00
Prepaid Insurance Rp 4,000,000.00
Accounts Payable (104,825,000.00)
Expense Payable (945,900.00)
Electricity, Telephone & Water Payable (645,000.00)
Income Tax Article 25/29 Payable 75,177,000.00
Rp 149,658,600.00
Net Cash Provided By Operating Activities Rp 158,743,626.08
CASH FLOWS FROM INVESTING ACTIVITIES :
Vehicles Rp 300,000,000.00
Net Cash Used In Investing Activities Rp 300,000,000.00
CASH FLOWS FROM FINANCING ACTIVITIES :

Bank BNI Loan Rp (9,833,609.08)
Payment of Cash Dividends Rp (80,000,000.00)
Net Cash Used In Financing Activities Rp (89,833,609.08)
Net Incerase (Decrease) in Cash Rp 368,910,017.00
Cash at Beginning of Year Rp 1,279,850,282.96
Cash at End of Year Rp 1,648,760,299.96
31/1/2013 through 31/12/2013
TANGERANG
31/1/2013 through 31/12/2013
CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income December 2013 Rp 9,085,026.08
Adjustments:
Depreciation Expense Rp (211,500,000.00)
Marketable Securities Rp 46,818,000.00
Accounts Receivable Rp 44,530,000.00
Other Receivable Rp -
Merchandise Inventory Rp 177,655,000.00
Office Supplies Rp 1,120,000.00
Value Added Tax - In (VAT-In) Rp -
Prepaid Income Tax Art. 25 Rp 30,000,000.00
Prepaid Insurance Rp 4,000,000.00
Accounts Payable (104,825,000.00)
Expense Payable (945,900.00)
Electricity, Telephone & Water Payable (645,000.00)
Income Tax Article 25/29 Payable 75,177,000.00
Rp 149,658,600.00
Net Cash Provided By Operating Activities Rp 158,743,626.08
CASH FLOWS FROM INVESTING ACTIVITIES :
Vehicles Rp 300,000,000.00
Net Cash Used In Investing Activities Rp 300,000,000.00
CASH FLOWS FROM FINANCING ACTIVITIES :

Bank BNI Loan Rp (9,833,609.08)
Payment of Cash Dividends Rp (80,000,000.00)
Net Cash Used In Financing Activities Rp (89,833,609.08)
Net Incerase (Decrease) in Cash Rp 368,910,017.00
Cash at Beginning of Year Rp 1,279,850,282.96
Cash at End of Year Rp 1,648,760,299.96
TANGERANG
31/1/2013 through 31/12/2013
PT KELABU
Clossing Journal
December 2013
Page :
31 Sales 2,296,700,000.00
Gain on Sales of Marketable Securities 3,969,000.00
Gain on Disposal of Fixed Assets 5,950,000.00
Dividend Revenue 5,000,000.00
Income Summary 2,458,570,000.00
31 Income Summary 1,955,362,671.95

Sales Discount 24,647,600.00
Sales Return 65,541,000.00
Cost of Good Sold 1,289,505,000.00
Loss on Sales Mareketable Securities -
Loss on Disposal of Fixed Asstes -
31 Income Summary 503,207,328.05

31 Retained Earnings 80,000,000.00
Dividend 80,000,000.00
PT KELABU
Clossing Journal
December 2013
Page :
4,997,140,000.00 4,997,140,000.00
PT KELABU
Clossing Journal
December 2013
Page :
31 Sales 2,296,700,000.00
Gain on Sales of Marketable Securities 3,969,000.00
Gain on Disposal of Fixed Assets 5,950,000.00
Dividend Revenue 5,000,000.00
Income Summary 2,458,570,000.00
31 Income Summary 1,955,362,671.95

Sales Discount 24,647,600.00
Sales Return 65,541,000.00
Cost of Good Sold 1,289,505,000.00
Loss on Sales Mareketable Securities -
Loss on Disposal of Fixed Asstes -
31 Income Summary 503,207,328.05

31 Retained Earnings 80,000,000.00
Dividend 80,000,000.00
PT KELABU
Clossing Journal
December 2013
Page :
4,997,140,000.00 4,997,140,000.00
PT KELABU
POST CLOSING TRIAL BALANCE
December 31, 2013
ACCOUNT
NO.
1-1100 Bank BNI 1,641,580,299.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1160 Office Supplies 1,280,000.00 -
1-1200 Value Added Tax - In (VAT-In) - -
1-1210 Prepaid Income Tax Art. 22 - -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles - -
1-2120 Equipment 210,000,000.00 -
1-2210 Accum. Depreciation Fixed Assets - 261,000,000.00
2-1100 Accounts Payable - 110,175,000.00
2-1110 Expense Payable - 28,547,745.96
2-1120 Electricity, Telephone & Water Payable - 1,150,000.00
2-1130 Value Added Tax - Out (VAT - Out) - -
2-1131 Vat Payable - 23,345,000.00
2-1140 Income Tax Article 21 Payable - 491,400.00
2-1142 Income Tax Article 25/29 Payable - 75,177,000.00
2-1143 Income Tax Article 4 (2) Payable - 8,000,000.00
2-1150 Retired Payable - 5,454,000.00
2-1160 Dividend Payable - 72,000,000.00
2-2100 Bank BNI Loan - 292,075,825.95
3-1000 Common Stock - 1,000,000,000.00
3-2000 Retained Earnings - 1,199,207,328.05
3,076,673,299.96 3,076,673,299.96
PT KELABU
POST CLOSING TRIAL BALANCE
December 31, 2013
ACCOUNT
NO.
1-1100 Bank BNI 1,641,580,299.96 -
1-1110 Petty Cash 7,180,000.00 -
1-1160 Office Supplies 1,280,000.00 -
1-1200 Value Added Tax - In (VAT-In) - -
1-2100 Building 690,000,000.00 -
1-2110 Vehicles - -
1-2120 Equipment 210,000,000.00 -
1-2210 Accum. Depreciation Fixed Assets - 261,000,000.00
2-1100 Accounts Payable - 110,175,000.00
2-1110 Expense Payable - 28,547,745.96
2-1120 Electricity, Telephone & Water Payable - 1,150,000.00
2-1130 Value Added Tax - Out (VAT - Out) - -
2-1131 Vat Payable - 23,345,000.00
2-1142 Income Tax Article 25/29 Payable - 75,177,000.00
2-1143 Income Tax Article 4 (2) Payable - 8,000,000.00
2-1150 Retired Payable - 5,454,000.00
2-1160 Dividend Payable - 72,000,000.00
2-2100 Bank BNI Loan - 292,075,825.95
3-1000 Common Stock - 1,000,000,000.00
3-2000 Retained Earnings - 1,199,207,328.05
3,076,673,299.96 3,076,673,299.96

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C PEMEGANG SAHAM DAN SUSUNAN PENGURUS

Daftar Pengurus PT KELABU

PT KELABU, Telah diaudit dengan Opini Wajar Tanpa Pengecualian

6 Persediaan Barang Dagang

9 Laporan Arus Kas

5 Prepaid Income Tax

Alamat Jl Kramat 1 Kebayoran Lama Jl Cipulir 3 Jakarta Selatan

November 30, 2013

Bank BNI 1,272,670,282.96

November 30, 2013

BKK No. : 001/BKK

BUKTI KAS KELUAR

Dibayarkan kepada : Karyawan serta PDAM, TELKOM & PLN

Keterangan : Pembayaran gaji karyawan bulan Nopember 2013 dengan rincian:

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Iswari ) (Sanjaya, SE, Ak. )

BKM No. : 001/BKM

BUKTI KAS MASUK

Diterima Dari : Lutyzahiya Collection

Keterangan : Pelunasan Piutang Dagang atas penjualan kredit tertanggal

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Iswari ) (Sanjaya, SE, Ak. )

Jl Raden Saleh No 3 Tangerang No. Faktur : 080/FPJ

Kepada : Dania Collection

Total Penjualan Rp 260,250,000.00

VKK No. : 001/VKK

VOUCHER KAS KECIL

Dibayarkan kepada : Citra Agency

Keterangan : Pembelian tabloid bulan Nopember 2013

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Iswari ) (Sanjaya, SE, Ak. )

BKM No. : 002/BKM

BUKTI KAS MASUK

Diterima Dari : Zahwa Collection

Keterangan : Penerimaan pelunasan Piutang Dagang atas penjualan kredit

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Iswari ) (Sanjaya, SE, Ak. )

BKK No. : 002/BKK

BUKTI KAS KELUAR

Dibayarkan kepada : PT Rinjani Fashion

Keterangan : Pelunasan hutang dagang kepada PT. Rinjani Fashion

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Iswari ) (Sanjaya, SE, Ak. )

PT Rinjani Fashion No. Faktur : 120/RF/FP

Kepada : PT KEINAN FASHION

Total Penjualan Rp 158,250,000.00

Roy Marten, SE. Sinta, SE, Ak.

Termin : 2/10, n/30

Total Penjualan Rp 172,500,000.00

Lasmana Indra, SS., MSA. Sanjaya, SE., Ak.

: Berdasarkan nota retur no. 009/NK/NP/XII/2013, mohon dikirimkan

Direktur Utama, Direktur Akuntansi/ Keuangan, HAL JM

( Dra. Indraswari ) (Sanjaya, SE, Ak. )

VOUCHER KAS KECIL

Dibayarkan kepada : Toko Buku Gramedia

Direktur Utama, Direktur Akuntansi/ Keuangan,

( Dra. Indraswari ) (Sanjaya, SE, Ak. )

Jl Raden Saleh No 3 Tangerang No. Faktur : 082/FPJ

Kepada : Suku Dinas Pariwisata DKI Jakarta Termin : 2/10, n/30

Total Penjualan Rp 94,050,000.00

BKM No. : 003/BKM

BUKTI KAS MASUK

Diterima Dari : PT. Global Aneka