ELNIA ELECTRONIC

GENERAL LEDGER
DECEMBER 2014
CASH

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 1 Sewa J1 Rp 4,200,000
2 Premi Asuransi J1 Rp 4,800,000
7 Pembayaran Ongkos Angkut J1 Rp 200,000
8 Pembelian Perlengkapan J1 Rp 750,000
11 Pembelian Peralatan J1 Rp 2,800,000
12 Pembayaran Ongkos Angkut J1 Rp 600,000
14 Pembayaran Ongkos Angkut J1 Rp 550,000
25 Pembayaran Listrik, Air, dan Tlp J1 Rp 2,200,000
26 Pembayaran Gaji J1 Rp 6,000,000
27 Keperluan Pribadi J1 Rp 4,000,000

BANK

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 1 Pinjaman Jangka Panjang J1 Rp 40,000,000
3 Pelunasan PD Damai Sekali J1 Rp 5,000,000
5 Pelunasan PT Adijaya J1 Rp 3,000,000
10 Pelunasan PD Sentosa J1 Rp 6,000,000
13 Pelunasan PT Angkasa J1 Rp 4,440,000
15 Pelunasan PD Kanaya J1 Rp 6,270,000
18 Pelunasan PD Damai Sekali J1 Rp 29,645,000
19 Penjualan Tunai J1 Rp 40,480,000
22 Pelunasan PT Sinar Jaya J1 Rp 17,671,500

ACCOUNT RECEIVALBE

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 3 Pelunasan PD Damai Sekali J1 Rp 5,000,000
9 Penjualan PD Kanaya J1 Rp 10,450,000
10 Pelunasan PD Sentosa J1 Rp 6,000,000
14 Penjualan PD Damai Sekali J1 Rp 36,300,000
15 Pelunasan PD Kanaya J1 Rp 6,270,000
16 Return PD Damai Sekali J1 Rp 6,050,000
18 Pelunasan PD Damai Sekali J1 Rp 30,250,000
ALLOWANCE FOR DOUBTFUL DEBT

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjustment J2 Rp 143,600

DEC
MERCHANDISE INVENTORY

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 7 Pembelian PT Angkasa J1 Rp 13,600,000
7 Ongkos Angkut PT Angkasa J1 Rp 200,000
9 Penjualan PD Kanaya J1 Rp 8,500,000
10 Return Pembelian PT Angkasa J1 Rp 1,700,000
12 Pembelian PT Adijaya J1 Rp 36,750,000
12 Ongkos Angkut PT Adijaya J1 Rp 600,000
14 Penjualan PD Damai Sekali J1 Rp 31,500,000
16 Retur Penjualan PD Damai Sekali J1 Rp 5,250,000
17 Pembelian PT Sinar Jaya J1 Rp 17,000,000
19 Penjualan Tunai J1 Rp 34,900,000
22 Diskon pembelian PT Sinar Jaya J1 Rp 935,000
31 Peyesuaian Beban Angkut & Diskon Rp 135,000
31 Adjustment J2 Rp 4,500,000

VAT IN

DATE DESCRIPTION REF DEBIT CREDIT

20 1 Balance √
14 7 Pembelian PT Angkasa J1 Rp 1,360,000
10 Return PT Angkasa J1 Rp 170,000
12 Pembelian PT Adijaya J1 Rp 3,675,000
17 Pembelian PT Sinar Jaya J1 Rp 1,700,000
22 Pelunasan PT Sinar Jaya J1 Rp 93,500

SUPPLIES

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 8 Pembelian Perlengkapan J1 Rp 750,000
31 Adjustment J2 Rp 4,445,000

PREPAID RENT

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 1 Sewa dibayar dimuka J1 Rp 4,200,000
31 Adjustment J2 Rp 700,000

PREPAID INSURANCE

DATE DESCRIPTION REF DEBIT CREDIT

 DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 2 Premi Asuransi J1 Rp 4,800,000
31 Adjustment J2 Rp 2,700,000

EQUIPMENT

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 11 Pembelian Peralatan J1 Rp 2,800,000
ACCUMULATED DEPRECIATION - EQUIPMENT

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 31 Adjustment J2 Rp 2,500,000

BUILDING

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC

ACCUMULATED DEPRECIATION - BUILDING

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 31 Adjustment J2 Rp 3,750,000

ACCOUNT PAYABLE

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 5 Pelunasan PT Adijaya J1 Rp 3,000,000
7 Pembelian PT Angkasa J1 Rp 14,960,000
10 Return PT Angkasa J1 Rp 1,870,000
12 Pembelian PT Adijaya J1 Rp 40,425,000
13 Pelunasan PT Angkasa J1 Rp 4,440,000
17 Pembelian PT Sinar Jaya J1 Rp 18,700,000
22 Pelunasan PT Sinar Jaya J1 Rp 18,700,000

NOTES PAYABLE

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC

SALARIES PAYABLE

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjustment J2 Rp 750,000

DEC
VAT OUT

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 9 Penjualan PD Kanaya J1 Rp 950,000
14 Penjualan PD Damai Sekali J1 Rp 3,300,000
16 Return PD Damai Sekali J1 Rp 550,000
18 Pelunasan PD Damai Sekali J1 Rp 55,000
19 Penjualan Tunai J1 Rp 3,680,000

BANK LOAN

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 1 Pinjaman jangka panjang J1 Rp 40,000,000
CAPITAL, NY. ELNIA

DATE DESCRIPTION REF DEBIT CREDIT

2014 1 Balance √
DEC 31 Closing J3 Rp 15,503,600
31 Closing J3 Rp 4,000,000

DRAWING, NY. ELNINA

DATE DESCRIPTION REF DEBIT CREDIT

2014 27 Pengambilan pribadi J1 Rp 4,000,000

DEC 31 Closing J3 Rp 4,000,000

INCOME SUMMARY

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Closing J3 Rp 73,250,000

DEC 31 Closing J3 Rp 88,753,600
31 Closing J3 Rp 15,503,600

SALES

DATE DESCRIPTION REF DEBIT CREDIT

2014 9 PD Kanaya J1 Rp 9,500,000

DEC 14 PD Damai Sekali J1 Rp 33,000,000
19 Penjualan Tunai J1 Rp 36,800,000
31 Closing J3 Rp 79,300,000

SALES RETURN AND ALLOWANCE

DATE DESCRIPTION REF DEBIT CREDIT

2014 16 PD Damai Sekali J1 Rp 5,500,000

DEC 31 Closing J3 Rp 5,500,000

SALES DISCOUNT

DATE DESCRIPTION REF DEBIT CREDIT

2014 18 Pelunasan PD Damai Sekali J1 Rp 550,000

DEC 31 Closing J3 Rp 550,000

COST OF GOODS SOLD

DATE DESCRIPTION REF DEBIT CREDIT

2014 9 Penjualan PD Kanaya J1 Rp 8,500,000

DEC 14 Penjualan PD Damai Sekali J1 Rp 31,500,000
16 Return Penjualan PD Damai Sekali J1 Rp 5,250,000
19 Penjualan Tunai J1 Rp 34,900,000
31 Penyesuain Beban Angkut & Diskon Rp 135,000
31 Adjustment J2 Rp 4,500,000
31 Closing J3 Rp 65,015,000

FREIGHT OUT

DATE DESCRIPTION REF DEBIT CREDIT

2015 14 Ongkos Angkut PD Damai Sekali J1 Rp 550,000

Octo 31 Closing J3 Rp 550,000
SUPPLIES EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjustment J2 Rp 4,445,000

DEC 31 Closing J3 Rp 4,445,000

RENT EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjustment J2 Rp 700,000

DEC 31 Closing J3 Rp 700,000

INSURANCE EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjustment J2 Rp 2,700,000

DEC 31 Closing J3 Rp 2,700,000

DEPRECIATION EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjjustment J2 Rp 6,250,000

DEC 31 Closing J3 Rp 6,250,000

BAD DEBT EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014 31 Adjustment J2 Rp 143,600

DEC 31 Closing J3 Rp 143,600

SALARIES EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014 26 Pembayaran Gaji J1 Rp 6,000,000

DEC 31 Adjustment J2 Rp 750,000
31 Closing J3 Rp 6,750,000

UTILITIES EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

 DATE DESCRIPTION REF DEBIT CREDIT

2014 25 Pembayaran listrik, air, dan tlp J1 Rp 2,200,000

DEC 31 Closing J3 Rp 2,200,000

INTEREST EXPENSE

DATE DESCRIPTION REF DEBIT CREDIT

2014
DEC

MISCELLANEOUS EXPENSE
DATE DESCRIPTION REF DEBIT CREDIT

2014
DEC
 111
BALANCE
DEBIT CREDIT
Rp 26,975,000
Rp 22,775,000
Rp 17,975,000
Rp 17,775,000
Rp 17,025,000
Rp 14,225,000
Rp 13,625,000
Rp 13,075,000
Rp 10,875,000
Rp 4,875,000
Rp 875,000

112
BALANCE
DEBIT CREDIT
Rp 15,000,000
Rp 55,000,000
Rp 60,000,000
Rp 57,000,000
Rp 63,000,000
Rp 58,560,000
Rp 64,830,000
Rp 94,475,000
Rp 134,955,000
Rp 117,283,500

113
BALANCE
DEBIT CREDIT
Rp 14,000,000
Rp 9,000,000
Rp 19,450,000
Rp 13,450,000
Rp 49,750,000
Rp 43,480,000
Rp 37,430,000
Rp 7,180,000
 114
BALANCE
DEBIT CREDIT
Rp 143,600
 115
BALANCE
DEBIT CREDIT
Rp 10,500,000
Rp 24,100,000
Rp 24,300,000
Rp 15,800,000
Rp 14,100,000
Rp 50,850,000
Rp 51,450,000
Rp 19,950,000
Rp 25,200,000
Rp 42,200,000
Rp 7,300,000
Rp 6,365,000
Rp 6,500,000
Rp 11,000,000

116
BALANCE
DEBIT CREDIT
Rp 3,150,000
Rp 4,510,000
Rp 4,340,000
Rp 8,015,000
Rp 9,715,000
Rp 9,621,500

117
BALANCE
DEBIT CREDIT
Rp 8,245,000
Rp 8,995,000
Rp 4,550,000

118
BALANCE
DEBIT CREDIT
Rp 4,800,000
Rp 9,000,000
Rp 8,300,000

119
BALANCE
 DEBIT CREDIT
Rp 3,600,000
Rp 8,400,000
Rp 5,700,000

120
BALANCE
DEBIT CREDIT
Rp 32,470,000
Rp 35,270,000
 121
BALANCE
DEBIT CREDIT
Rp 12,800,000
Rp 15,300,000

122
BALANCE
DEBIT CREDIT
Rp 72,000,000

123
BALANCE
DEBIT CREDIT
Rp 21,450,000
Rp 25,200,000

211
BALANCE
DEBIT CREDIT
Rp 17,840,000
Rp 14,840,000
Rp 29,800,000
Rp 27,930,000
Rp 68,355,000
Rp 63,915,000
Rp 82,615,000
Rp 63,915,000

212
BALANCE
DEBIT CREDIT
Rp 21,000,000

213
BALANCE
DEBIT CREDIT
Rp 750,000
 214
BALANCE
DEBIT CREDIT
Rp 2,650,000
Rp 3,600,000
Rp 6,900,000
Rp 6,350,000
Rp 6,295,000
Rp 9,975,000

221
BALANCE
DEBIT CREDIT
Rp 20,000,000
Rp 60,000,000
 311
BALANCE
DEBIT CREDIT
Rp 95,000,000
Rp 79,496,400
Rp 75,496,400

312
BALANCE
DEBIT CREDIT
Rp 4,000,000
Rp -

313
BALANCE
DEBIT CREDIT
Rp 73,250,000
Rp (15,503,600)
Rp -

411
BALANCE
DEBIT CREDIT
Rp 9,500,000
Rp 42,500,000
Rp 79,300,000
Rp -

412
BALANCE
DEBIT CREDIT
Rp 5,500,000
Rp -

413
BALANCE
DEBIT CREDIT
Rp 550,000
Rp -

510
BALANCE
DEBIT CREDIT
Rp 8,500,000
Rp 40,000,000
Rp 34,750,000
Rp 69,650,000
Rp 69,515,000
Rp 65,015,000
Rp -

612
BALANCE
DEBIT CREDIT
Rp 550,000
Rp -
 613
BALANCE
DEBIT CREDIT
Rp 4,445,000
Rp -

614
BALANCE
DEBIT CREDIT
Rp 700,000
Rp -

615
BALANCE
DEBIT CREDIT
Rp 2,700,000
Rp -

616
BALANCE
DEBIT CREDIT
Rp 6,250,000
Rp -

617
BALANCE
DEBIT CREDIT
Rp 143,600
Rp -

618
BALANCE
DEBIT CREDIT
Rp 6,000,000
Rp 6,750,000
Rp -

619
BALANCE
 DEBIT CREDIT
Rp 2,200,000
Rp -

620
BALANCE
DEBIT CREDIT

621
BALANCE
DEBIT CREDIT
 ELNIA ELECTRONIC
General Journal
December 2014
DATE ACCOUNT TITLE REF DEBIT
2014 1 Bank 112 Rp 40,000,000
Dec Bank Loan 221
( Pinjaman Jangka Panjang )
1 Prepaid Rent 118 Rp 4,200,000
Cash 111
( Pembayaran Sewa Dibayar Dimuka )
2 Prepaid Insurance 119 Rp 4,800,000
Cash 111
( Pembayaran Premi Asuransi )
3 Bank 112 Rp 5,000,000
Account Receivable 113
( Pelunasan Piutang PD Damai Sekali )
5 Account Payable 211 Rp 3,000,000
Bank 112
( Pelunasan Utang PT Adijaya )
7 Merchandise Inventory 115 Rp 13,600,000
VAT In 116 Rp 1,360,000
Account Payable 211
( Pembelian PT Angkasa )
7 Merchandise Inventory 115 Rp 200,000
Cash 111
( Ongkos Angkut PT Angkasa )
8 Supplies 117 Rp 750,000
Cash 111
( Pembelian Perlengkapan )
9 Account Receivable 113 Rp 10,450,000
Sales 411
VAT Out 214
Cost Of Goods Sold 511 Rp 8,500,000
Merchandise Inventory 115
( Penjualan PD Kanaya )
10 Account Payable 211 Rp 1,870,000
Merchandise Inventory 115
VAT In 116
( Return Pembelian PT Angkasa )
10 Bank 112 Rp 6,000,000
Account Receivable 113
(Penerimaan Piutang PD Sentosa )
11 Equipment 120 Rp 2,800,000
Cash 111
( Pembelian Peralatan )
12 Merchandise Inventory 115 Rp 36,750,000
VAT In 116 Rp 3,675,000
 Account Payable 211
( Pembelian PT Adijaya )
12 Merchandise Inventory 115 Rp 600,000
Cash 111
( Ongkos Angkut PT Adijjaya )
13 Account Payable 211 Rp 4,440,000
Bank 112
( Pelunasan Utang PT Angkasa )
14 Account Receivable 113 Rp 36,300,000
Sales 411
VAT Out 214
Cost Of Goods Sold 511 Rp 31,500,000
Merchandise Inventory 115
( Penjualan PD Damai Sekali )
14 Freight Out 612 Rp 550,000
Cash 111
( Ongkos Angkut PD Damai Sekali )
15 Bank 112 Rp 6,270,000
Account Receivable 113
( Pelunasan Piutang PD Kanaya )
16 Sales Return and Allowance 412 Rp 5,500,000
VAT Out 214 Rp 550,000
Account Receivable 113
Merchandise Inventory 115 Rp 5,250,000
Cost Of Goods Sold 511
( Return Penjualan PD Damai Sekali )
17 Merchandise Inventory 115 Rp 17,000,000
VAT In 116 Rp 1,700,000
Account Payable 211
( Pembelian PT Sinar Jaya )
18 Bank 112 Rp 29,645,000
Sales Discount 413 Rp 550,000
VAT Out 214 Rp 55,000
Account Receivable 113
( Pelunasan Piutang PD Damai Sekali )
19 Bank 112 Rp 40,480,000
Sales 411
VAT Out 214
Cost Of Goods Sold 511 Rp 34,900,000
Merchandise Inventory 115
( Penjualan Tunai )
22 Account Payable 211 Rp 18,700,000
Bank 112
Merchandise Inventory 115
VAT In 116
( Pelunasan Utang PT Sinar Jaya )
25 Utilities Expense 618 Rp 2,200,000
Cash 111
( Pembayaran Listrik, Air, dan Telepon )
26 Salaries Expense 617 Rp 6,000,000
 Cash 111
( Pembayaran Gaji Karyawan )
27 Drawing Ny. Elnia 312 Rp 4,000,000
Cash 111
( Pengambilan Uang Untuk Keperluan Pribadi )

TOTAL Rp 389,145,000
 CREDIT

Rp 40,000,000

Rp 4,200,000

Rp 4,800,000

Rp 5,000,000

Rp 3,000,000

Rp 14,960,000

Rp 200,000

Rp 750,000

Rp 9,500,000
Rp 950,000

Rp 8,500,000

Rp 1,700,000
Rp 170,000

Rp 6,000,000

Rp 2,800,000
Rp 40,425,000
Rp 600,000

Rp 4,440,000

Rp 33,000,000
Rp 3,300,000

Rp 31,500,000

Rp 550,000

Rp 6,270,000

Rp 6,050,000

Rp 5,250,000

Rp 18,700,000

Rp 30,250,000

Rp 36,800,000
Rp 3,680,000

Rp 34,900,000

Rp 17,671,500
Rp 935,000
Rp 93,500

Rp 2,200,000
Rp 6,000,000

Rp 4,000,000

Rp 389,145,000
 ELNIA ELECTRONIC
TRIAL BALANCE
DECEMBER 2014
ACCOUNT
ACCOUNT TITLE DEBIT
NUMBER
111 Cash Rp 875,000
112 Bank Rp 117,283,500
113 Account Receivable Rp 7,180,000
114 Allowance for Doubtful Debt
115 Merchandise Inventory Rp 6,365,000
116 VAT In Rp 9,621,500
117 Supplies Rp 8,995,000
118 Prepaid Rent Rp 9,000,000
119 Prepaid Insurance Rp 8,400,000
120 Equipment Rp 35,270,000
121 Accumulated Depreciation-Equipment
122 Building Rp 72,000,000
123 Accumulated Depreciation-Building
211 Account Payable
212 Notes Payable
213 Salaries Payable
214 VAT Out
221 Bank Loan
311 Capital, Ny. Elnia
312 Drawing, Ny. Elnia Rp 4,000,000
313 Income Summary
411 Sales
412 Sales Return And Allowance Rp 5,500,000
413 Sales Discount Rp 550,000
510 Cost of Goods Sold Rp 69,650,000
511 Purchase
512 Purchase Return And Allowance
513 Purchase Discount
611 Freight In
612 Freight Out Rp 550,000
613 Supplies Expense
614 Rent Expense
615 Insurance Expense
616 Depreciation Expense
617 Bad Debt Expense
618 Salaries Expense Rp 6,000,000
619 Utility Expense Rp 2,200,000
620 Interest Expense
621 Miscellaneous Expense
TOTAL Rp 363,440,000
 CREDIT

Rp 12,800,000

Rp 21,450,000
Rp 63,915,000
Rp 21,000,000

Rp 9,975,000
Rp 60,000,000
Rp 95,000,000

Rp 79,300,000
Rp 363,440,000
 ELNIA ELECTRONIC
ADJUSTMENT ENTRIES
31 DECEMBER 2014

DATE ACCOUNT TITLE REF DEBIT CREDIT

2014 31 Merchandise Inventory 115 Rp 4,500,000
DEC Cost Of Goods Soldd 510 Rp 4,500,000

31 Supplies Expense 613 Rp 4,445,000

Supplies 117 Rp 4,445,000

31 Rent Expense 614 Rp 700,000

Prepaid Rent 118 Rp 700,000

31 Insurance Expense 615 Rp 2,700,000

Prepaid Insurance 119 Rp 2,700,000

31 Bad Debt Expense 617 Rp 143,600

Allowance For Doubtful Debr 114 Rp 143,600

31 Depreciation Expense 616 Rp 6,250,000

Accumulated Depr. - Equipment 121 Rp 2,500,000
Accumulated Depr. - Building 123 Rp 3,750,000

31 Salaries Expense 618 Rp 750,000

Salaries Payable 213 Rp 750,000

TOTAL Rp 19,488,600 Rp 19,488,600

 ELNIA ELECTRONIC
WORK SHEET
DECEMBR 31, 2014

Account Trial Balance Adjustment Entries

Number Account Title
Debit Credit Debit Credit
111 Cash Rp 875,000 Rp -
112 Bank Rp 117,283,500 Rp -
113 Account Receivable Rp 7,180,000 Rp -
114 Allowance for Doubtful Debt Rp - Rp - Rp 143,600

115 Merchandise Inventory Rp 6,365,000 Rp - Rp 4,635,000

116 VAT In Rp 9,621,500 Rp -

117 Supplies Rp 8,995,000 Rp - Rp 4,445,000

118 Prepaid Rent Rp 9,000,000 Rp - Rp 700,000

119 Prepaid Insurance Rp 8,400,000 Rp - Rp 2,700,000

120 Equipment Rp 35,270,000 Rp -

121 Accumulated Depreciation-Equipment Rp - Rp 12,800,000 Rp 2,500,000

122 Building Rp 72,000,000 Rp -

123 Accumulated Depreciation-Building Rp - Rp 21,450,000 Rp 3,750,000

211 Account Payable Rp - Rp 63,915,000

212 Notes Payable Rp - Rp 21,000,000
213 Salaries Payable Rp - Rp - Rp 750,000
214 VAT Out Rp - Rp 9,975,000
221 Bank Loan Rp - Rp 60,000,000
311 Capital, Ny. Elnia Rp - Rp 95,000,000
312 Drawing, Ny. Elnia Rp 4,000,000 Rp -
313 Income Summary Rp - Rp -
411 Sales Rp - Rp 79,300,000
412 Sales Return And Allowance Rp 5,500,000 Rp -
413 Sales Discount Rp 550,000 Rp -
510 Cost of Goods Sold Rp 69,650,000 Rp - Rp 4,635,000

511 Purchase Rp - Rp -
512 Purchase Return And Allowance Rp - Rp -
513 Purchase Discount Rp - Rp -
611 Freight In Rp - Rp -
612 Freight Out Rp 550,000 Rp -
613 Supplies Expense Rp - Rp - Rp 4,445,000
614 Rent Expense Rp - Rp - Rp 700,000
615 Insurance Expense Rp - Rp - Rp 2,700,000
616 Depreciation Expense Rp - Rp - Rp 6,250,000
617 Bad Debt Expense Rp - Rp - Rp 143,600
618 Salaries Expense Rp 6,000,000 Rp - Rp 750,000

619 Utility Expense Rp 2,200,000 Rp -

620 Interest Expense Rp - Rp -

621 Miscellaneous Expense Rp - Rp -
TOTAL Rp 363,440,000 Rp 363,440,000 Rp 19,623,600 Rp 19,623,600

LOSS
TOTAL
 ELECTRONIC
RK SHEET
MBR 31, 2014

Adjusted Trial Balance Income Statement Statement of Financial Position

Debit Credit Debit Credit Debit Credit
Rp 875,000 Rp 875,000

Rp 117,283,500 Rp 117,283,500

Rp 7,180,000 Rp 7,180,000

Rp 143,600 Rp 143,600

Rp 11,000,000 Rp 11,000,000

Rp 9,621,500 Rp 9,621,500

Rp 4,550,000 Rp 4,550,000

Rp 8,300,000 Rp 8,300,000

Rp 5,700,000 Rp 5,700,000

Rp 35,270,000 Rp 35,270,000

Rp 15,300,000 Rp 15,300,000

Rp 72,000,000 Rp - Rp 72,000,000

Rp 25,200,000 Rp 25,200,000

Rp 63,915,000 Rp 63,915,000

Rp 21,000,000 Rp 21,000,000

Rp 750,000 Rp 750,000
Rp 9,975,000 Rp 9,975,000

Rp 60,000,000 Rp 60,000,000

Rp 95,000,000 Rp 95,000,000

Rp 4,000,000 Rp 4,000,000

Rp 79,300,000 Rp 79,300,000

Rp 5,500,000 Rp 5,500,000

Rp 550,000 Rp 550,000

Rp 65,015,000 Rp 65,015,000

Rp 550,000 Rp 550,000

Rp 4,445,000 Rp 4,445,000

Rp 700,000 Rp 700,000

Rp 2,700,000 Rp 2,700,000

Rp 6,250,000 Rp 6,250,000

Rp 143,600 Rp 143,600

Rp 6,750,000 Rp 6,750,000

Rp 2,200,000 Rp 2,200,000

Rp 370,583,600 Rp 370,583,600 Rp 94,803,600 Rp 79,300,000 Rp 275,780,000 Rp 291,283,600

Rp 15,503,600 Rp 15,503,600
Rp 94,803,600 Rp 94,803,600 Rp 291,283,600 Rp 291,283,600
 ELNIA ELECTRONIC
INCOME STATEMENT
FOR THE MONTH ENDED DECEMBER 31, 2014
REVENUE
Sales Rp 79,300,000
Sales Return and Allowance Rp (5,500,000)
Sales Discount Rp (550,000)
Rp (6,050,000)
Net Sales Rp 73,250,000

COST OF GOODS SOLD

Cost Of Goods Sold Rp (65,015,000)

GROSS PROFIT Rp 8,235,000

OPERATING EXPENSE
Freight Out Rp 550,000
Supplies Expense Rp 4,445,000
Rent Expense Rp 700,000
Insurance Expense Rp 2,700,000
Depreciation Expense Rp 6,250,000
Bad Debt Expense Rp 143,600
Salaries Expense Rp 6,750,000
Utility Expense Rp 2,200,000
Total Operating Expenses Rp (23,738,600)

NET LOSS Rp (15,503,600)

ELNIA ELECTRONC
STATEMENT OF CAPITAL
FOR THE MONTH ENDED DECEMBER 31, 2014
Capital Ny. Elnia Dec 1, 2014 Rp 95,000,000
Net Loss Rp (15,503,600)
Drawing Ny. Elnia Rp (4,000,000)
Rp (19,503,600)

Capital Ny. Elnia Dec 31, 2014 Rp 75,496,400

 ELNIA ELECTRONIC
STATEMENT OF FINANCIAL POSITION
DECEMBER 2014
ASSETS LIABILITIES AND EQUITY
Current Assets Current Liabilities
Cash Rp 875,000 Account Payable
Bank Rp 117,283,500 Notes Payable
Account Receivable Rp 7,180,000 Salaries Payable
Allowance for Doubtful Debt Rp (143,600) VAT Out
Merchandise Inventory Rp 11,000,000 Total Current Liabilities
VAT In Rp 9,621,500
Supplies Rp 4,550,000 Long Term Liability
Prepaid Rent Rp 8,300,000 Bank Loan
Prepaid Insurance Rp 5,700,000
Total Current Assets Rp 164,366,400
Equity
Fixed Assets Capital Ny. Elnia
Equipment Rp 35,270,000
Accumulated Depr. -Equipment Rp (15,300,000)
Building Rp 72,000,000
Accumulated Depr. -Building Rp (25,200,000)
Total Fixed Assets Rp 66,770,000

TOTAL ASSETS Rp 231,136,400 TOTAL LIABILITIES AND EQUITY

Rp 63,915,000
Rp 21,000,000
Rp 750,000
Rp 9,975,000
Rp 95,640,000

Rp 60,000,000

Rp 75,496,400

Rp 231,136,400
 ELNIA ELECTRONIC
CLOSING ENTRIES
DECEMBER 31, 2014
DATE ACCOUNT TITLE REF DEBIT
2014 31 Sales Rp 79,300,000
DEC Sales Return and Allowance
Sales Discount
Income Summary

31 Income Sumary Rp 88,753,600

Cost Of Goods Sold
Freight Out
Supplies Expense
Rent Expense
Insurance Expense
Depreciation Expense
Bad Debt Expense
Salaries Expense
Utility Expense

31 Capital Ny. Elnia Rp 15,503,600

Income Sumary

31 Capital Ny. Elnia Rp 4,000,000

Drawing Ny. Elnia

TOTAL Rp 187,557,200
 CREDIT

Rp 5,500,000
Rp 550,000
Rp 73,250,000

Rp 65,015,000
Rp 550,000
Rp 4,445,000
Rp 700,000
Rp 2,700,000
Rp 6,250,000
Rp 143,600
Rp 6,750,000
Rp 2,200,000

Rp 15,503,600

Rp 4,000,000

Rp 187,557,200
 ELNIA ELECTRONIC
POST-CLOSING TRIAL BALANCE
DECEMBER 31, 2014
ACCOUNT
ACCOUNT TITLE DEBIT CREDIT
NUMBER
111 Cash Rp 875,000
112 Bank Rp 117,283,500
113 Account Receivable Rp 7,180,000
114 Allowance for Doubtful Debt Rp 143,600
115 Merchandise Inventory Rp 11,000,000
116 VAT In Rp 9,621,500
117 Supplies Rp 4,550,000
118 Prepaid Rent Rp 8,300,000
119 Prepaid Insurance Rp 5,700,000
120 Equipment Rp 35,270,000
121 Accumulated Depreciation-Equipment Rp 15,300,000
122 Building Rp 72,000,000
123 Accumulated Depreciation-Building Rp 25,200,000
211 Account Payable Rp 63,915,000
212 Notes Payable Rp 21,000,000
213 Salaries Payable Rp 750,000
214 VAT Out Rp 9,975,000
221 Bank Loan Rp 60,000,000
311 Capital, Ny. Elnia Rp 75,496,400
312 Drawing, Ny. Elnia
313 Income Summary
411 Sales
412 Sales Return And Allowance
413 Sales Discount
510 Cost of Goods Sold
511 Purchase
512 Purchase Return And Allowance
513 Purchase Discount
611 Freight In
612 Freight Out
613 Supplies Expense
614 Rent Expense
615 Insurance Expense
616 Depreciation Expense
617 Bad Debt Expense
618 Salaries Expense
619 Utility Expense
620 Interest Expense
621 Miscellaneous Expense
TOTAL Rp 271,780,000 Rp 271,780,000