PT.

GARMINDO JAYA
Jl. Asia Afrika No. 100 AUTHORISED DEALER
Bandung SMART WATCH

BUKTI MEMORIAL
From : Bagian Keuangan dan Akuntansi No. Memo : BM-12-31
To : Accounting Clerks Tanggal : 31-Dec-17
Description :
Berikut data-data yang diperlukan untuk melakukan Jurnal Penyesuaian dan Jurnal Penutup
1 Penyusutan aktiva tetap (Building, Equipment, dan Automobile) sesuai dengan
kebijakan perusahaan
2 Taksiran piutang dagang tak tertagih sebesar 0,4% dari saldo penjualan per 31 Des 2017
3 Laporan stock opname menunjukkan office supplies yang masih tersisa Rp. 19,875,150
4 Listrik, air, dan telepon (Utilities expenses) Desember akan dibayar Januari 2018 Rp. 4,733,250
5 Prepaid Insurance yang telah habis masa berlakunya pada Desember 2017 Rp. 5,000,000
6 Prepaid Rent yang telah habis masa berlakunya pada Desember 2017 Rp. 2,000,000
7 Uang Muka PPH Pasal 25 (Income Tax Article 25/29 Payable) akan dibayar Januari 2018 Rp. 2,001,500
8 Karena pencatatan VAT In dan VAT Out sesuai dengan faktur pajak, maka kedua
akun tersebut ditutup, dan saldonya dipindahkan ke VAT Receivable/Payable
9 Hasil rekonsiliasi bank, BNI yang telah dibuat (saldo per bank telah benar),
yaitu Rp. 316,756,700 perbedaan terjadi karena hal-hal berikut ini:
a. Bank Service Charge Rp. 182,500
b. Potongan PPh 4(2) (Income Tax Article 4(2) Expense) Rp. 478,250
c. Interest income Rp. 3,955,150
d. Cek Bank Mandiri M30202 utk pelunasan piutang (TOKO GLOBAL ASIA) tidak ada dananya
untuk transaksi tanggal 19 Desember 2017
10 Gaji bulan Desember yang akan dibayar Januari 2018 :
Wages & Salaries Expenses Rp. 62,324,000
PPh Pasal 21 yang dipotong (Income Tax Article 21 Payable) Rp. 3,978,400
Gaji yang masih harus dibayar (Accrued Expenses) Rp. 58,345,600
11 Buatlah jurnal (penutup) untuk menutup akun-akun nominal

Kabag. Keuangan, Dibukukan Oleh,

nisa
(Nissa) ( )

1
 PT. GARMINDO JAYA
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2017
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 M-21/31 Depreciation Expense 6-151 28,940,000 1
2 Acc. Depreciation – Buildings 1-321 11,150,000 2
3 Acc. Depreciaton – Equipment 1-331 11,915,000 3
4 Acc. Depreciation - Automobile 1-341 5,875,000 4
5 (Pencatatan depre gedung, peralatan, dan kendaraan ) 5
6 6
7 Utilities Expense 6-110 4,733,250 7
8 Accrued Expense 2-120 4,733,250 8
9 (Beban air, listrik, dan tel. yang masih harus dibayar) 9
10 10
11 Insurance Expense 6-160 5,000,000 11
12 Prepaid Insurance 1-170 5,000,000 12
13 (Asuransi jatuh tempo) 13
14 14
15 Rent Expense 6-170 2,000,000 15
16 Prepaid Rent 1-180 2,000,000 16
17 (Sewa peralatan jatuh tempo) 17
18 18
19 Office Supplies Expense 6-120 11,470,350 19
20 Office Supplies 1-160 11,470,350 20
21 (Beban perlengkapan kantor ) 21
22 22
23 Doubtful Debts Expense 6-131 14,317,750 23
24 Allowance of Doubtful Debt 1-140 14,317,750 24
25 (Penambahan cadangan piutang tak tertagih) ) 25
26 26
27 VAT (Value Added Tax) Out 2-131 28,085,000 27
28 VAT (Value Added Tax) In 1-191 23,755,000 28
29 VAT (Value Added Tax) Payable 2-130 4,330,000 29
30 (Menutup perkiraan VAT) 30
31 31
32 Prepaid Income Tax Article 25 1-192 2,001,500 32
33 Income Tax Article 25/29 Payable 2-134 2,001,500 33
34 (Uang muka PPh Ps 25 yang harus dibayar) 34
35 35
36 Accounts Receivable 1-130 9,745,000 36
37 Bank Service Charges 9-120 182,500 37
38 Income Tax Article 4(2) Expense 9-140 478,250 38
39 Interest Income 8-110 3,955,150 39
40 Cash in Bank 1-110 6,450,600 40
41 (Pencatatan laporan bank rekonsiliasi) 41
42 42
43 Wages and Salaries 6-180 62,324,000 43
44 Income Tax Article 21 Payable 2-132 3,978,400 44
45 Accrued Expense 2-120 58,345,600 45
46 (Gaji dan upah yang masih harus dibayar) 46
47 47
48 TOTAL 169,277,600 169,277,600 48

2
 RECAPITULATION Date Signature
DEBIT CREDIT Preparedby : ............ .....................
Acc. No Amount Acc. No Amount
1-130 10,750,000 1-110 8,163,450 Posted by : ............ .....................
1-192 1,550,000 1-140 24,540,950
2-131 47,371,500 1-160 15,855,000
6-110 3,115,500 1-170 3,250,000
6-120 15,855,000 1-180 3,000,000
6-131 24,540,950 1-191 39,740,000
6-151 18,582,500 1-321 5,250,000
6-160 3,250,000 1-331 8,645,000
6-170 3,000,000 1-341 4,687,500
6-180 36,339,800 2-120 36,572,950
9-120 142,500 2-130 7,631,500
9-140 397,450 2-132 2,882,350
2-134 1,550,000
8-110 3,126,500

TOTAL 164,895,200 TOTAL 164,895,200

3
 PT. GARMINDO JAYA
WORKING SHEET
December, 31 2017
(in Rp.)

TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE INCOME STATEMENT STATEMENT of FINANCIAL POSITION
ACC. NO DESCRIPTION
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 1-110 Cash in Bank 323,207,300 - 6,450,600 316,756,700 316,756,700 1
2 1-120 Petty Cash 23,910,450 - 23,910,450 23,910,450 2
3 1-130 Accounts Receivable 308,935,000 - 9,745,000 318,680,000 318,680,000 3
4 1-140 Allowance of Doubtful Debt - 16,575,750 14,317,750 30,893,500 30,893,500 4
5 1-150 Merchandise Inventory 159,000,000 - 159,000,000 159,000,000 5
6 1-160 Office Supplies 31,345,500 - 11,470,350 19,875,150 19,875,150 6
7 1-170 Prepaid Insurance 75,000,000 - 5,000,000 70,000,000 70,000,000 7
8 1-180 Prepaid Rent 24,000,000 - 2,000,000 22,000,000 22,000,000 8
9 1-190 VAT (Value Added Tax) Receivable - - - - 9
10 1-191 VAT (Value Added Tax) In 23,755,000 - 23,755,000 - - 10
11 1-192 Prepaid Income Tax Article 25 17,887,500 - 2,001,500 19,889,000 19,889,000 11
12 1-310 Land 4,800,000,000 - 4,800,000,000 4,800,000,000 12
13 1-320 Buildings 2,676,000,000 - 2,676,000,000 2,676,000,000 13
14 1-321 Acc. Depreciation – Buildings - 925,450,000 11,150,000 936,600,000 - 936,600,000 14
15 1-330 Equipment 1,143,840,000 - 1,143,840,000 1,143,840,000 15
16 1-331 Acc. Depreciaton – Equipment - 702,985,000 11,915,000 714,900,000 714,900,000 16
17 1-340 Automobile 564,000,000 - 564,000,000 564,000,000 17
18 1-341 Acc. Depreciaton – Automobile - - 5,875,000 5,875,000 5,875,000 18
19 2-110 Accounts Payable - 300,855,000 300,855,000 300,855,000 19
20 2-120 Accrued Expense - - 63,078,850 63,078,850 63,078,850 20
21 2-130 VAT (Value Added Tax) Payable - - 4,330,000 4,330,000 4,330,000 21
22 2-131 VAT (Value Added Tax) Out - 28,085,000 28,085,000 - - 22
23 2-132 Income Tax Article 21 Payable - - 3,978,400 3,978,400 3,978,400 23
24 2-133 Income Tax Article 23 Payable - - - - 24
25 2-134 Income Tax Article 25/29 Payable - - 2,001,500 2,001,500 2,001,500 25

4
26 2-210 MANDIRI Bank, Loan - 705,000,000 705,000,000 705,000,000 26
27 3-110 Stock Capital - 2,700,000,000 2,700,000,000 2,700,000,000 27
28 3-130 Retained Earnings - 4,249,500,850 4,249,500,850 4,249,500,850 28
29 4-110 Sales - 2,951,607,500 2,951,607,500 2,951,607,500 29
30 4-120 Sales Discount 41,802,350 - 41,802,350 41,802,350 30
31 4-130 Sales Return and Allowance 3,312,500 - 3,312,500 3,312,500 31
32 5-110 Cost of Merchandise Sold 1,226,918,450 - 1,226,918,450 1,226,918,450 32
33 6-110 Utilities Expense 29,569,455 - 4,733,250 34,302,705 34,302,705 33
34 6-120 Office Supplies Expense 14,389,500 - 11,470,350 25,859,850 25,859,850 34
35 6-130 Doubtful Debts Expense 28,865,435 - 14,317,750 43,183,185 43,183,185 35
36 6-140 Spoilage Expense 2,176,450 - 2,176,450 2,176,450 36
37 6-150 Depreciation Expense 253,715,000 - 28,940,000 282,655,000 282,655,000 37
38 6-160 Insurance Expense 45,000,000 - 5,000,000 50,000,000 50,000,000 38
39 6-170 Rent Expense - - 2,000,000 2,000,000 2,000,000 39
40 6-180 Wages and Salaries 668,305,000 - 62,324,000 730,629,000 730,629,000 40
41 6-190 Advertising Expense 42,878,000 - 42,878,000 42,878,000 41
42 6-200 Others Operating Expense 43,014,800 - 43,014,800 43,014,800 42
43 8-110 Interest Income - 27,650,150 3,955,150 31,605,300 31,605,300 43
44 8-140 Freights Collected - 3,984,550 3,984,550 3,984,550 44
45 8-150 Late Fees Collected - 5,900,250 5,900,250 5,900,250 45
46 9-110 Interest Expenses 22,830,500 - 22,830,500 22,830,500 46
47 9-120 Bank Service Charges 13,256,550 - 182,500 13,439,050 13,439,050 47
48 9-140 Income Tax Article 4(2) Expense 8,112,450 - 478,250 8,590,700 8,590,700 48
49 9-145 Income Tax Expense - - - - 49
50 9-150 Late Fees Expenses 2,566,860 - 2,566,860 2,566,860 50
51 51
52 Net Income 416,938,200 416,938,200 52
53 TOTAL 12,617,594,050 12,617,594,050 169,277,600 169,277,600 12,710,110,700 12,710,110,700 2,993,097,600 2,993,097,600 10,133,951,300 10,133,951,300 53

5
 PT. GARMINDO JAYA
BANK RECONCILIATION - BNI
December, 31 2017
(in Rp.)
1 1
2 Cash balance per bank statement 316,756,700 2

3 3
4 Cash balance per books 323,207,300 4
5 Add : Interest Income 3,955,150 5
6 Less: Account Receivable 9,745,000 6
7 Bank Service Charges 182,500 7
8 Income Tax Article 4(2) Expense 478,250 8
9 (10,405,750) 9
10 Adjusted cash balance per books 316,756,700 10
11 11

Date Signature
bobot nilai = 5 0.416667 per jwb benar
12 Prepared by : ............ .....................

PT. GARMINDO JAYA

STATEMENT OF CHANGES IN EQUITY
For the Year Ended December , 31 2017
(in Rp.)

1 DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1

2 Beginning Balance, Nov 30 2017 2,700,000,000 3,952,500,850 6,652,500,850 2

3 Additional Capital - - 3

4 Net Income 713,938,200 713,938,200 4

5 Dividend - - 5

6 Ending Balance, Dec 31 2017 2,700,000,000 4,666,439,050 7,366,439,050 6

bobot nilai = 5 0.416667 per jwb bnr Date Signature

12
Prepared by : ............ .....................

6
 PT. GARMINDO JAYA
INCOME STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 REVENUES 1

2 Sales 2,951,607,500 2

3 Less : Sales Discount (41,802,350) 3

4 Sales Return & Allowances (3,312,500) 4

5 Net Sales 2,906,492,650 5

6 6

7 Less : Cost of Merchandise Sold (1,226,918,450) 7

8 Gross Profit 1,679,574,200 8

9 OPERATING EXPENSE 9
10 Utilities Expense 34,302,705 10
11 Office Supplies Expense 25,859,850 11
12 Doubtful Debts Expense 43,183,185 12
13 Spoilage Expense 2,176,450 13
14 Depreciation Expense 282,655,000 14
15 Insurance Expense 50,000,000 15
16 Rent Expense 2,000,000 16
17 Wages and Salaries 433,629,000 17
18 Advertising Expense 42,878,000 18
19 Others Operating Expense 43,014,800 19
20 Total Operating Expense (959,698,990) 20
21 Operating Profit 719,875,210 21
22 OTHER REVENUES / GAINS 22
23 Interest Income 31,605,300 23
24 Freight Collected 3,984,550 24
25 Late Fees Collected 5,900,250 25
26 Total Other Revenues/Gains 41,490,100 26
27 27
28OTHER EXPENSE / LOSSES 28
29 Interest Expenses 22,830,500 29

30 Bank Service Charges 13,439,050 30

31 Income Tax Article 4 (2) Expense 8,590,700 31
32 Income Tax Expense - 32
33 Late Fees Expense 2,566,860 33
34 (47,427,110) 34
35 Net Income/Net Loss 713,938,200 35
36 36
bobot nilai =
10 Date Signature
50
Prepared by : ............ .....................
0.2

7
 PT. GARMINDO JAYA
STATEMENT OF FINANCIAL POSITION
Per December, 31 2017
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 316,756,700 Accounts Payable 300,855,000 3
4 Petty Cash 23,910,450 Accrued Expense 63,078,850 4
5 Accounts Receivable 318,680,000 VAT (Value Added Tax) Payable 4,330,000 5
6 Allowance of Doubtful Debt (30,893,500) 287,786,500 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 159,000,000 Income Tax Article 21 Payable 3,978,400 7
8 Office Supplies 19,875,150 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 70,000,000 Income Tax Article 25/29 Payable 2,001,500 9
10 Prepaid Rent 22,000,000 10
11 VAT (Value Added Tax) Receivable - 11
12 VAT (Value Added Tax) In - 12

13 Prepaid Income Tax Article 25 19,889,000 13

14 TOTAL CURRENT ASSET 919,217,800 TOTAL CURRENT LIABILITIES 374,243,750 14

15 FIXED ASSETS LONG TERM LIABILITY 15
16 Land 4,800,000,000 Mandiri Bank, Loan 705,000,000 16
17 Buildings 2,676,000,000 TOTAL LIABILITIY 1,079,243,750 17
18 Acc. Depreciation – Buildings (936,600,000) 1,739,400,000 18
19 Equipment 1,143,840,000 OWNER'S EQUITY 7,366,439,050 19
20 Acc. Depreciaton – Equipment (714,900,000) 428,940,000 20
21 Automobile 564,000,000 21
22 Acc. Depreciaton – Automobile (5,875,000) 558,125,000 22
23 23
24 TOTAL FIXED ASSETS 7,526,465,000 TOTAL OWNER'S EQUITY 7,366,439,050 24
25 TOTAL ASSET 8,445,682,800 TOTAL LIABILTIES & OWNER'S EQUITY 8,445,682,800 25

Date Signature
bobot nilai = 10 0.476190476 per jwb benar
21 Prepared by : ............ .....................

8
 PT. GARMINDO JAYA
CASH FLOW STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 1
2 CASH FLOW FROM OPERATING ACTIVITIES 2
3 Cash receipts: 3
4 From customers 143,497,800 4
5 Interest Income 3,476,900 5
6 Cash Receipts from Operating Activities 146,974,700 6
7 7
8 Cash payments: 8
9 Prepaid Rent (24,000,000) 9
10 To suppliers (95,360,000) 10
11 Accrued Expenses (68,623,250) 11
12 Income Tax Article 21 Payable (3,546,500) 12
13 VAT (Value Added Tax) Payable (38,234,000) 13
14 Income Tax Article 25/29 Payable (2,001,500) 14
15 Other Operating expense (4,129,300) 15
16 Advertising Expense (2,765,500) 16
17 Interest Expense (5,400,000) 17
18 Bank Service Charges (182,500) 18
19 Cash Payments from Operating Activities (244,242,550) 19
20 Net cash provided by operating activities (97,267,850) 20
21 21
22 CASH FLOW FROM INVESTING ACTIVITIES 22
23 Aquisition of Automobile (564,000,000) 23
24 24
25 CASH FLOW FROM FINANCING ACTIVITIES 25
26 Payment of MANDIRI BANK Loan (15,000,000) 26
27 Net increase/decrease in cash (676,267,850) 27
28 28
29 Cash at November, 30, 2017 29
30 Cash in Bank 981,256,500 30
31 Petty Cash 35,678,500 31
32 Cash at November 30, 2017 1,016,935,000 32
33 Cash at December 31, 2017 340,667,150 33

34 Cash in Bank 316,756,700 34

35 Petty Cash 23,910,450 35
36 Cash at December 31, 2017 340,667,150 36

37 37

bobot nilai = Date Signature

10 0.222222 per jwb benar
45 Prepared by : ............ .....................

9
 PT. GARMINDO JAYA
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2017
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 Sales 4-110 2,951,607,500 1
2 Interest Income 8-110 31,605,300 2
3 Freights Collected 8-140 3,984,550 3
4 Late Fees Collected 8-150 5,900,250 4
5 Sales Discount 4-120 41,802,350 5
6 Sales Return and Allowance 4-130 3,312,500 6
7 Income Summary 3-140 2,947,982,750 7
8 (Menutup akun pendapatan) 8
9 9
10 Income Summary 3-140 2,234,044,550 10
11 Cost of Merchandise Sold 5-110 1,226,918,450 11
12 Utilities Expense 6-110 34,302,705 12
13 Office Supplies Expense 6-120 25,859,850 13
14 Doubtful Debts Expense 6-131 43,183,185 14
15 Spoilage Expense 6-140 2,176,450 15
16 Depreciation Expense 6-151 282,655,000 16
17 Insurance Expense 6-160 50,000,000 17
18 Rent Expense 6-170 2,000,000 18
19 Wages and Salaries 6-180 433,629,000 19
20 Advertising Expense 6-190 42,878,000 20
21 Others Operating Expense 6-200 43,014,800 21
22 Interest Expenses 9-110 22,830,500 22
23 Bank Service Charges 9-120 13,439,050 23
24 Income Tax Article 4(2) Expense 9-140 8,590,700 24
25 Late Fees Expenses 9-130 2,566,860 25
26 (Menutup akun beban) 26
27 27
28 Income Summary 3-140 713,938,200 28
29 Retained Earnings 3-130 713,938,200 29
30 (Menutup net income 2017) 30
31 31
32 TOTAL 5,941,080,350 5,941,080,350 32

10
Date Signature
Prepared by : ............ .....................
 RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
Posted by : ............ .....................

Total Total

11