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Memorial Journal (ADJUSTMENT)
December 2016 Page :

ACCOUNT NAME AND
DATE DOC. NO REF DEBIT CREDIT
DECSRIPTION
31 MEMO 12-04 Depreciation Expense 61500 4.600.104
Acc Depr Building 13201 3.125.000
Acc Depr Vehicles 13301 190.104
Acc Depr Equipment 13401 1.285.000

31 MEMO 12-05 Other Operating Expense 62000 454.500
Petty Cash 11200 454.500

31 MEMO 12-06 Bank Service Charge 91200 196.800
Interest Income 81100 2.749.280
Income Taxes Expense 4 91400 137.464
Account Receivable 11300 200.000.000
Cash In Bank BNI 11100 197.584.984

31 MEMO 12-07 Doubftul Debts 61300 21.578.950
Allowances of Doubtful Debt 11400 21.578.950

31 MEMO 12-08 Office Supplies Expense 61200 9.192.500
Office Supplies 11600 9.192.500

31 MEMO 12-09 Utilities Expense 61100 3.567.200
Accrued Expense 21200 3.567.200

31 MEMO 12-10 Insurance Expense 61600 3.120.000
Prepaid Insurance 11700 3.120.000

31 MEMO 12-11 Rent Expense 61700 6.500.000
Prepaid Rent 11800 6.500.000

31 MEMO 12-12 Prepaid Income Taxes 11902 9.875.600
Income Taxes Payable 25 21304 9.875.600

31 MEMO 12-13 Income Taxes Expense 91450 194.115.000
Prepaid Income Taxes 11902 118.507.200
Income Taxes Payable 25 21304 75.607.800

31 MEMO 12-14 Wages and Salaries 61800 38.829.000
Accrued Expense 21200 36.980.000
Income Taxes Payable (21) 21302 1.849.000

492.167.118 492.167.118
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LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 1
LKS 2017
pt zalia
worksheet desember 2016
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11100 Cash In Bank BNI 861.076.606 - - 197.584.984 663.491.622 - - - 663.491.622 - (57.961.000)
11200 Petty Cash 10.000.000 - - 454.500 9.545.500 - - - 9.545.500 -
11300 Account Receivable 2.156.387.000 - 200.000.000 - 2.356.387.000 - - - 2.356.387.000 -

LEMBAR KERJA
11400 Allowances of Doubtful Debt - 96.240.400 - 21.578.950 - 117.819.350 - - - 117.819.350
11500 Merchandise Inventory 709.280.000 - - - 709.280.000 - - - 709.280.000 -
11600 Office Supplies 10.142.500 - - 9.192.500 950.000 - - - 950.000 -
11700 Prepaid Insurance 3.120.000 - - 3.120.000 - - - - - -
11800 Prepaid Rent 174.500.000 - - 6.500.000 168.000.000 - - - 168.000.000 -
11900 VAT In 188.689.600 - - - 188.689.600 - - - 188.689.600 -
11902 Prepaid Income Taxes 108.631.600 - 9.875.600 118.507.200 - - - - - -
12100 Investment 986.425.000 - - - 986.425.000 - - - 986.425.000 -
13100 Land 1.500.000.000 - - - 1.500.000.000 - - - 1.500.000.000 -
13200 Building 750.000.000 - - - 750.000.000 - - - 750.000.000 -
13201 Acc Depr Building - 150.000.000 - 3.125.000 - 153.125.000 - - - 153.125.000
13300 Vehicles 18.250.000 - - - 18.250.000 - - - 18.250.000 -
13301 Acc Depr Vehicles - - - 190.104 - 190.104 - - - 190.104

MENYUSUN LAPORAN KEUANGAN
13400 Equipment 154.200.000 - - - 154.200.000 - - - 154.200.000 -
13401 Acc Depr Equipment - 30.840.000 - 1.285.000 - 32.125.000 - - - 32.125.000
21100 Account Payable - 2.075.585.600 - - - 2.075.585.600 - - - 2.075.585.600
21200 Accrued Expense - - - 40.547.200 - 40.547.200 - - - 40.547.200
21300 VAT Out - 214.217.000 - - - 214.217.000 - - - 214.217.000
21302 Income Taxes Payable (21) - - 1.849.000 - 1.849.000 - 1.849.000
21303 Income Taxes 23 Payable - - - - - - - - - -
21304 Income Taxes Payable 25 - - - 85.483.400 - 85.483.400 - - - 85.483.400
21305 Devidend Payable - 305.000.000 - - - 305.000.000 - - - 305.000.000
22100 Bank Jateng Loan - 244.964.600 - - - 244.964.600 - - - 244.964.600

HALAMAN
31100 Capital Stock - 1.525.000.000 - - - 1.525.000.000 - - 1.525.000.000
31200 Devidend 305.000.000 - - - 305.000.000 - - 305.000.000 -
31300 Additional Paid In Capital - 305.000.000 - - - 305.000.000 - - 305.000.000
31400 Retained Earnings - 1.417.700.642 - - - 1.417.700.642 - - 1.417.700.642

2
Jumlah Yang Dipindahkan 7.935.702.306 6.364.548.242 209.875.600 489.417.838 7.810.218.722 6.518.606.896 - - 7.810.218.722 6.518.606.896
Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet

LKS 2017
ACCOUNT NAME
No. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Jumlah Yang Dipindahkan 7.935.702.306 6.364.548.242 209.875.600 489.417.838 7.810.218.722 6.518.606.896 - - 7.810.218.722 6.518.606.896
41100 Sales - 13.425.630.000 - - - 13.425.630.000 - 13.425.630.000 - -
41200 Sales Discount 190.368.360 - - - 190.368.360 - 190.368.360 - - -
41300 Sales Return and Allowances 300.800.000 - - - 300.800.000 - 300.800.000 - - -
51100 Cost Of Merchandise Sold 10.517.896.000 - - - 10.517.896.000 - 10.517.896.000 - - -

LEMBAR KERJA
51200 Purchases Discount - 103.447.200 - - - 103.447.200 - 103.447.200 - -
61100 Utilities Expense 35.420.000 - 3.567.200 - 38.987.200 - 38.987.200 - - -
61200 Office Supplies Expense 249.874.000 - 9.192.500 - 259.066.500 - 259.066.500 - - -
61300 Doubftul Debts - - 21.578.950 - 21.578.950 - 21.578.950 - - -
61400 Spoilage Expense 23.920.000 - - - 23.920.000 - 23.920.000 - - -
61500 Depreciation Expense 80.478.750 - 4.600.104 - 85.078.854 - 85.078.854 - - -
61600 Insurance Expense 34.320.000 - 3.120.000 - 37.440.000 - 37.440.000 - - -
61700 Rent Expense 71.500.000 - 6.500.000 - 78.000.000 - 78.000.000 - - -
61800 Wages and Salaries 406.780.000 - 38.829.000 - 445.609.000 - 445.609.000 - - -
61900 Advertising Expense 16.470.000 - - - 16.470.000 - 16.470.000 - - -
62000 Other Operating Expense 29.497.550 - 454.500 - 29.952.050 - 29.952.050 - - -

MENYUSUN LAPORAN KEUANGAN
81100 Interest Income - 11.375.260 - 2.749.280 - 14.124.540 - 14.124.540 - -
81400 Fregihts Collected - - - - - - - - - -
81500 Late Fees Collected - - - - - - - - - -
81600 Devidend Income - 47.080.000 - - - 47.080.000 - 47.080.000 - -
81700 Gain (Loss) on sales Of Fixed Assets
24.375.000 - - - 24.375.000 - 24.375.000 - - -
82100 Interest Expense 23.757.696 - - - 23.757.696 - 23.757.696 - - -
82200 Bank Service Charge 2.164.800 - 196.800 - 2.361.600 - 2.361.600 - - -
91400 Income Taxes Expense Article 4(2)
8.756.240 - 137.464 - 8.893.704 - 8.893.704 - - -

HALAMAN
91450 Income Taxes Expense - - 194.115.000 - 194.115.000 - 194.115.000 - - -
19.952.080.702 19.952.080.702 492.167.118 492.167.118 20.108.888.636 20.108.888.636 12.298.669.914 13.590.281.740 7.810.218.722 6.518.606.896
31500 Income Summary - - - - - - 1.291.611.826 - - 1.291.611.826
- - - 13.590.281.740 13.590.281.740 7.810.218.722 7.810.218.722

3
pt zalia ME
INCOME STATEMENT
For The Year Ended, December, 31, 2016
41100 Sales Rp 13.425.630.000
41200 Sales Discount Rp (179.933.760)
41300 Sales Return and Allowances Rp (300.800.000)
Net Sales Rp 12.944.896.240
51100 Cost Of Merchandise Sold ############
51200 Purchases Discount Rp 103.447.200
Cost Of Goods Sold ############
Gross Profit Rp 2.547.431.440
Operating Expense
61100 Utilities Expense Rp (38.987.200)
61200 Office Supplies Expense Rp (259.066.500)
61300 Doubftul Debts Rp (21.578.950)
61400 Spoilage Expense Rp (23.920.000)
61500 Depreciation Expense Rp (85.078.854)
61600 Insurance Expense Rp (37.440.000)
61700 Rent Expense Rp (78.000.000)
61800 W ages and Salaries Rp (445.609.000)
61900 Advertising Expense Rp (16.470.000)
62000 Other Operating Expense Rp (29.952.050)
Amount Rp (1.036.102.554)
Operating Profit Rp 1.511.328.886
Other Income/Expense
Other Income
81100 Interest Income Rp 14.124.540
81400 Fregihts Collected Rp -
81500 Late Fees Collected Rp -
81600 Devidend Income Rp 47.080.000
Amount Rp 61.204.540
Other Expense
81700 Gain (Loss) on sales Of Fixed Assets Rp (24.375.000)
91100 Interest Expense Rp (23.757.696)
91200 Bank Service Charge Rp (2.361.600)
Amount Rp (50.494.296)
Total Other Income/ Expense Rp 10.710.244
Earning Before Taxes Rp 1.522.039.130
Taxes
91400 Income Taxes Expense 4 Rp (8.893.704)
91450 Income Taxes Expense Rp (194.115.000)
Amount Rp (203.008.704) Rp (203.008.704)
Earning After Taxes Rp 1.319.030.426

Rp -

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 4
LKS 2017
MENU
pt zalia
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016

LEMBAR KERJA
Description Capital Stock Additional Paid In Capital Retained Earning Total

Balance at december, 31, 2015 1.225.000.000 245.000.000 1.417.700.642 2.887.700.642

Isuance Capital 300.000.000 60.000.000 360.000.000

MENYUSUN LAPORAN KEUANGAN
Net Income 1.291.611.826 1.291.611.826

Dividen (305.000.000) (305.000.000)
-

HALAMAN
Balance Sheet December, 31, 2016 1.525.000.000 305.000.000 2.404.312.468 4.234.312.468

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LKS 2017
pt zalia
BALANCE SHEET ME
AS AT DECEMBER, 31, 2016 and 2015

ASSETS 2016 2015 LIABILITIES & EQUITIES 2016 2015
Current Assets Current Liabilities
11100 Cash In Bank BNI 663.491.622 381.973.692 Account Payable 2.075.585.600 1.987.181.000 21100

LEMBAR KERJA
11200 Petty Cash 9.545.500 9.000.000 Accrued Expense 40.547.200 47.560.000 21200
11300 Account Receivable 2.356.387.000 1.400.000.000 VAT Out 214.217.000 90.650.000 21300
11400 Allow ances of Doubtful Debt (117.819.350) (96.240.400) Income Taxes Payable (21) 1.849.000 1.576.000 21302
11500 Merchandise Inventory 709.280.000 526.560.000 Income Taxes 23 Payable - - 21303
11600 Office Supplies 950.000 10.000.000 Income Taxes Payable 25 85.483.400 75.000.000 21304
11700 Prepaid Insurance - 37.440.000 Devidend Payable 305.000.000 150.000.000 21305
11800 Prepaid Rent 168.000.000 78.000.000
11900 VAT In 188.689.600 65.765.000 Amount 2.722.682.200 2.351.967.000
11902 Prepaid Income Taxes - - Long Term Debts
Bank Jateng Loan 244.964.600 387.469.400 22100
Equities

MENYUSUN LAPORAN KEUANGAN
Amount 3.978.524.372 2.412.498.292 Capital Stock 1.525.000.000 1.225.000.000 31100
Non Current Assets Additional Paid In Capital 305.000.000 245.000.000 31300 Additio
12100 Investment 986.425.000 736.425.000 Retained Earnings 2.404.312.468 1.417.700.642 31400
13100 Land 1.500.000.000 1.500.000.000 Amount 4.234.312.468 2.887.700.642
13200 Building 750.000.000 750.000.000
13201 Acc Depr Building (153.125.000) (115.625.000)
13300 Vehicles 18.250.000 279.000.000
13301 Acc Depr Vehicles (190.104) (72.656.250)

HALAMAN
13400 Equipment 154.200.000 154.200.000
13401 Acc Depr Equipment (32.125.000) (16.705.000)
Amount 3.223.434.896 3.214.638.750

6
Total Assets 7.201.959.268 5.627.137.042 Total Liabilities & Equites 7.201.959.268 5.627.137.042
pt zalia
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2016
OPERATING ACTIVITIES
Earning After Taxes 1.319.030.426
61300 Doubftul Debts Rp 21.578.950
61500 Depreciation Expense Rp 85.078.854
81700 Gain (Loss) on sales Of Fixed Assets Rp 24.375.000
11300 Account Receivable (956.387.000)
11500 Merchandise Inventory (199.704.000)
11600 Office Supplies 9.050.000
11700 Prepaid Insurance 37.440.000
11800 Prepaid Rent (90.000.000)
11900 VAT In (122.924.600)
11902 Prepaid Income Taxes -
21100 Account Payable 88.404.600
21200 Accrued Expense (7.012.800)
21300 VAT Out 123.567.000
21302 Income Taxes Payable (21) 273.000
21303 Income Taxes 23 Payable -
21304 Income Taxes Payable 25 10.483.400
21305 Devidend Payable
Net Cash Flow from Operating Activities 343.252.830
INVESTING ACTIVITIES
12100 Purchases Invesment (250.000.000)
13300 Sales Of Vehicles 150.000.000
13301 Purchases Vehicles (18.250.000)

13400 -
13401
Net Cash Flow Used to Investing Activities (118.250.000)
FINANCING ACTIVITIES
22100 Cash payment Bank Loan (142.504.800)
31100 Isuance Capital Stock 300.000.000
31300 Isuance Capital Stock 60.000.000
31400 Peyment of Devidend (150.000.000)
Net Cash Flow from Investing Activities 67.495.200

Change Cash & Equivalent Cash 292.498.030
Cash & Equivalent Cash, december, 31, 2015 390.973.692
Cash & Equivalent Cash, december, 31, 2016 683.471.722

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 7
pt zalia MEN
Memorial Journal (CLOSING ENTRY)
December 2016 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
31-Des-16 BM-13 Sales 41100 13.425.630.000,00
Purchases Discount 51200 103.447.200,00
Interest Income 81100 14.124.540,00
Fregihts Collected 81400 -
Devidend Income 81600 47.080.000,00
Income Summary 31500 13.590.281.740,00

31-Des-16 BM-14 Income Summary 31500 12.271.251.314,17
Sales Discount 41200 179.933.760,00
Sales Return and Allowances 41300 300.800.000,00
Cost Of Merchandise Sold 51100 10.500.912.000,00
Utilities Expense 61100 38.987.200,00
Office Supplies Expense 61200 259.066.500,00
Doubftul Debts 61300 21.578.950,00
Spoilage Expense 61400 23.920.000,00
Depreciation Expense 61500 85.078.854,17
Insurance Expense 61600 37.440.000,00
Rent Expense 61700 78.000.000,00
Wages and Salaries 61800 445.609.000,00
Advertising Expense 61900 16.470.000,00
Other Operating Expense 62000 29.952.050,00
Gain (Loss) on sales Of Fixed Assets 81700 24.375.000,00
Interest Expense 91100 23.757.696,00
Bank Service Charge 91200 2.361.600,00
Income Taxes Expense 4 91400 8.893.704,00
Income Taxes Expense 91450 194.115.000,00

31-Des-16 BM-15 Income Summary 31500 1.319.030.425,83
Retained Earnings 31400 1.319.030.425,83

31-Des-16 BM-16 Retained Earnings 31400 305.000.000,00
Devidend 31200 305.000.000,00

Total 27.485.563.480,00 27.485.563.480,00
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LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 8
pt zalia
GENERAL LEDGER
Account Number:
Account: Cash In Bank BNI GENERAL LEDGER 11100
MENU

Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 861.076.606 -
31 Adjusment JM - 197.584.984 663.491.622 -
11100 31 Closing JM - - 663.491.622 -

Account Number:
Account: Petty Cash GENERAL LEDGER
11200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 10.000.000 -
31 Adjusment JM - 454.500 9.545.500 -
11200 31 Closing JM - - 9.545.500 -

Account Number:
Account: Account Receivable GENERAL LEDGER
11300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 2.156.387.000 -
31 Adjusment JM 200.000.000 - 2.356.387.000 -
11300 31 Closing JM - - 2.356.387.000 -

Account Number:
Account: Allowances of Doubtful Debt GENERAL LEDGER
11400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 96.240.400
31 Adjusment JM - 21.578.950 - 117.819.350
11400 31 Closing JM - - - 117.819.350

Account Number:
Account: Merchandise Inventory GENERAL LEDGER
11500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 709.280.000 -
31 Adjusment JM - - 709.280.000 -
11500 31 Closing JM - - 709.280.000 -

Account Number:
Account: Office Supplies GENERAL LEDGER
11600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 10.142.500 -
31 Adjusment JM - 9.192.500 950.000 -
11600 31 Closing JM - - 950.000 -

Account Number:
Account: Prepaid Insurance GENERAL LEDGER
11700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 3.120.000 -
31 Adjusment JM - 3.120.000 - -
11700 31 Closing JM - - - -

Account Number:
Account: Prepaid Rent GENERAL LEDGER
11800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 174.500.000 -
31 Adjusment JM - 6.500.000 168.000.000 -
11800 31 Closing JM - - 168.000.000 -

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 9
Account Number:
Account: VAT In GENERAL LEDGER
11900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 188.689.600 -
31 Adjusment JM - - 188.689.600 -
11900 31 Closing JM - - 188.689.600 -

Account Number:
Account: Prepaid Income Taxes GENERAL LEDGER
11902
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 108.631.600 -
31 Adjusment JM 9.875.600 118.507.200 - -
11902 31 Closing JM - - - -

Account Number:
Account: Investment GENERAL LEDGER
12100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 986.425.000 -
31 Adjusment JM - - 986.425.000 -
12100 31 Closing JM - - 986.425.000 -

Account Number:
Account: Land GENERAL LEDGER
13100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 1.500.000.000 -
31 Adjusment JM - - 1.500.000.000 -
13100 31 Closing JM - - 1.500.000.000 -

Account Number:
Account: Building GENERAL LEDGER
13200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 750.000.000 -
31 Adjusment JM - - 750.000.000 -
13200 31 Closing JM - - 750.000.000 -

Account Number:
Account: Acc Depr Building GENERAL LEDGER
13201
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 150.000.000
31 Adjusment JM - 3.125.000 - 153.125.000
13201 31 Closing JM - - - 153.125.000

Account Number:
Account: Vehicles GENERAL LEDGER
13300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 18.250.000 -
31 Adjusment JM - - 18.250.000 -
13300 31 Closing JM - - 18.250.000 -

Account Number:
Account: Acc Depr Vehicles GENERAL LEDGER
13301
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 190.104 - 190.104
13301 31 Closing JM - - - 190.104

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 10
Account Number:
Account: Equipment GENERAL LEDGER
13400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 154.200.000 -
31 Adjusment JM - - 154.200.000 -
13400 31 Closing JM - - 154.200.000 -

Account Number:
Account: Acc Depr Equipment GENERAL LEDGER
13401
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 30.840.000
31 Adjusment JM - 1.285.000 - 32.125.000
13401 31 Closing JM - - - 32.125.000

Account Number:
Account: Account Payable GENERAL LEDGER
21100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 2.075.585.600
31 Adjusment JM - - - 2.075.585.600
21100 31 Closing JM - - - 2.075.585.600

Account Number:
Account: Accrued Expense GENERAL LEDGER
21200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 40.547.200 - 40.547.200
21200 31 Closing JM - - - 40.547.200

Account Number:
Account: VAT Out GENERAL LEDGER
21300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 214.217.000
31 Adjusment JM - - - 214.217.000
21300 31 Closing JM - - - 214.217.000

Account Number:
Account: Income Taxes Payable (21) GENERAL LEDGER
21302
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 1.849.000 - 1.849.000
21302 31 Closing JM - - - 1.849.000

Account Number:
Account: Income Taxes 23 Payable GENERAL LEDGER
21303
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
21303 31 Closing JM - - - -

Account Number:
Account: Income Taxes Payable 25 GENERAL LEDGER
21304
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - 85.483.400 - 85.483.400
21304 31 Closing JM - - - 85.483.400

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 11
Account Number:
Account: Devidend Payable GENERAL LEDGER
21305
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 305.000.000
31 Adjusment JM - - - 305.000.000
21305 31 Closing JM - - - 305.000.000

Account Number:
Account: Bank Jateng Loan GENERAL LEDGER
22100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 244.964.600
31 Adjusment JM - - - 244.964.600
22100 31 Closing JM - - - 244.964.600

Account Number:
Account: Capital Stock GENERAL LEDGER
31100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 1.525.000.000
31 Adjusment JM - - - 1.525.000.000
31100 31 Closing JM - - - 1.525.000.000

Account Number:
Account: Devidend GENERAL LEDGER
31200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 305.000.000 -
31 Adjusment JM - - 305.000.000 -
31200 31 Closing JM - 305.000.000 - -

Account Number:
Account: Additional Paid In Capital GENERAL LEDGER
31300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 305.000.000
31 Adjusment JM - - - 305.000.000
31300 31 Closing JM - - - 305.000.000

Account Number:
Account: Retained Earnings GENERAL LEDGER
31400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 1.417.700.642
31 Adjusment JM - - - 1.417.700.642
31400 31 Closing JM 305.000.000 1.291.611.826 - 2.404.312.468

Account Number:
Account: Income Summary GENERAL LEDGER
31500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31500 31 Closing JM 13.590.281.740 13.590.281.740 - -

Account Number:
Account: Sales GENERAL LEDGER
41100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 13.425.630.000
31 Adjusment JM - - - 13.425.630.000
31 Closing JM 13.425.630.000 - - -

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 12
Account Number:
Account: Sales Discount GENERAL LEDGER
41200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 190.368.360 -
31 Adjusment JM - - 190.368.360 -
31 Closing JM - 190.368.360 - -

Account Number:
Account: Sales Return and Allowances GENERAL LEDGER
41300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 1 Opening Balance 300.800.000 -
31 Adjusment JM - - 300.800.000 -
31 Closing JM - 300.800.000 - -

Account Number:
Account: Cost Of Merchandise Sold GENERAL LEDGER
51100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 10.517.896.000 -
31 Adjusment JM - - 10.517.896.000 -
31 Closing JM - 10.517.896.000 - -

Account Number:
Account: Purchases Discount GENERAL LEDGER
51200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 103.447.200
31 Adjusment JM - - - 103.447.200
31 Closing JM 103.447.200 - - -

Account Number:
Account: Utilities Expense GENERAL LEDGER
61100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 35.420.000 -
31 Adjusment JM 3.567.200 - 38.987.200 -
31 Closing JM - 38.987.200 - -

Account Number:
Account: Office Supplies Expense GENERAL LEDGER
61200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 249.874.000 -
31 Adjusment JM 9.192.500 - 259.066.500 -
31 Closing JM - 259.066.500 - -

Account Number:
Account: Doubftul Debts GENERAL LEDGER
61300
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 21.578.950 - 21.578.950 -
31 Closing JM - 21.578.950 - -

Account Number:
Account: Spoilage Expense GENERAL LEDGER
61400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 23.920.000 -
31 Adjusment JM - - 23.920.000 -
31 Closing JM - 23.920.000 - -

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 13
Account Number:
Account: Depreciation Expense GENERAL LEDGER
61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 80.478.750 -
31 Adjusment JM 4.600.104 - 85.078.854 -
31 Closing JM - 85.078.854 - -

Account Number:
Account: Depreciation Expense GENERAL LEDGER
61500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 80.478.750 -
31 Adjusment JM 4.600.104 - 85.078.854 -
31 Closing JM - 85.078.854 - -

Account Number:
Account: Insurance Expense GENERAL LEDGER
61600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 34.320.000 -
31 Adjusment JM 3.120.000 - 37.440.000 -
31 Closing JM - 37.440.000 - -

Account Number:
Account: Rent Expense GENERAL LEDGER
61700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 71.500.000 -
31 Adjusment JM 6.500.000 - 78.000.000 -
31 Closing JM - 78.000.000 - -

Account Number:
Account: Wages and Salaries GENERAL LEDGER
61800
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 406.780.000 -
31 Adjusment JM 38.829.000 - 445.609.000 -
31 Closing JM - 445.609.000 - -

Account Number:
Account: Advertising Expense GENERAL LEDGER
61900
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 16.470.000 -
31 Adjusment JM - - 16.470.000 -
31 Closing JM - 16.470.000 - -

Account Number:
Account: Other Operating Expense GENERAL LEDGER
62000
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 29.497.550 -
31 Adjusment JM 454.500 - 29.952.050 -
31 Closing JM - 29.952.050 - -

Account Number:
Account: Interest Income GENERAL LEDGER
81100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 11.375.260
31 Adjusment JM - 2.749.280 - 14.124.540
31 Closing JM 14.124.540 - - -

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 14
Account Number:
Account: Fregihts Collected GENERAL LEDGER
81400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM - - - -

Account Number:
Account: Late Fees Collected GENERAL LEDGER
81500
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM - - - -
31 Closing JM - - - -

Account Number:
Account: Devidend Income GENERAL LEDGER
81600
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - 47.080.000
31 Adjusment JM - - - 47.080.000
31 Closing JM 47.080.000 - - -

Account Number:
Account: Gain (Loss) on sales Of Fixed Assets GENERAL LEDGER
81700
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 24.375.000 -
31 Adjusment JM - - 24.375.000 -
31 Closing JM - 24.375.000 - -

Account Number:
Account: Interest Expense GENERAL LEDGER
91100
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 23.757.696 -
31 Adjusment JM - - 23.757.696 -
31 Closing JM - 23.757.696 - -

Account Number:
Account: Bank Service Charge GENERAL LEDGER
91200
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 2.164.800 -
31 Adjusment JM 196.800 - 2.361.600 -
31 Closing JM - 2.361.600 - -

Account Number:
Account: Income Taxes Expense 4 GENERAL LEDGER
91400
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a 8.756.240 -
31 Adjusment JM 137.464 - 8.893.704 -
31 Closing JM - 8.893.704 - -

Account Number:
Account: Income Taxes Expense GENERAL LEDGER
91450
Balance
Date Description Ref. Debit Credit
Debit Credit
Dec 31 Opening Balance a - -
31 Adjusment JM 194.115.000 - 194.115.000 -
31 Closing JM - 194.115.000 - -

LKS 2017 LEMBAR KERJA MENYUSUN LAPORAN KEUANGAN HALAMAN 15