Perhitungan Worksheet Latiah Akuntansi Pengantar 1

PT SEPEDA NUSANTARA
GENERAL JOURNAL
December, 31 2014
DATE DOC NO DESCRIPTION REF
Dec 1 KNT-0234 Equipment at Cost 1-2110

2014 Cash On BCA 1-1120
2 WI - 0101 Merchandise Inventory 1-1310

Value Added Tax - In 1-1440
Account Payable (PT Wimcycle Indonesia) 2-1100
4 KK-020 Salaries Expense 6-1100

Prepaid Advertice 1-1420
Water Electricity Telemunication Expense 6-1300
Maintenance Expense 6-1200
Tax Payable Artc 21 2-1220
Cash On BCA 1-1120
5 WI-035 Account Payable (PT Wimcycle Indonesia) 2-1100

Merchandise Inventory 1-1310
(Purchases Return PT Wimcycle Indonesia)
7 FNB : 0181 Cash On BCA 1-1120

Sales Discount 4-1300
Sales 4-1100
Value Added Tax - Out 2-1210
Cost Of Good Sold 5-1100
8 BK-090 Account Payable (PT Wimcycle Indonesia) 2-1100

Cash on BCA (102) 1-1120
Purchases Discount 5-1200
9 FNB : 0182 Account Receivable (PT Bogor Cycle) 1-1210

Sales 4-1100
Cost of Good Sold 5-1100
10 FPM-235 Merchandise Inventory 1-1310

Account Payable (PT Poligon Maju) 2-1100
11 KK-021 Water, Electricity, Telemunication Expense 6-1300

Maintenance Expense 6-1200
Cash On BCA 1-1120
12 BM-013 Cash On BCA 1-1120

Account Receivable (PT Bogor Cycle) 1-1210
15 BK-091 Account Payable (PT Poligon Maju) 2-1100

Cash On BCA (103) 1-1120
16 NSM : 082 Merchandise Invetory 1-1310

Purchases Discount 5-1200
Cash On BCA 1-1120
20 FNB - 0184 Account Receivable (PT Jakarta Bike) 1-1210

Value Added Tax- Out 2-1210
Sales 4-1100
24 NKNB-010 Sales Return 4-1200

Account Receivable (PT Jakarta Bike) 1-1210
29 KK-25 Automotive at Cost 1-2210

Accum. Depre Automotive 1-2220
Automotive at Cost 1-1120
Cash On BCA 1-1120
Gain On Exchange Of Fixed Asset 8-1300
30 KK-021 Cash On BCA 1-1120

Acccount Receivable (PT Jakarta Bike) 1-1210
TOTAL
ARA
L
4
GJ-1
DEBIT CREDIT DEBIT
Rp 22,000,000 ACC NO
Rp 22,000,000 1-1120
1-1210
Rp 58,000,000 1-1310
Rp 5,800,000 1-1420
Rp 63,800,000 1-1440
1-2110
Rp 15,000,000 1-2210
Rp 5,250,000 1-2220
Rp 7,500,000 2-1100
Rp 2,500,000 2-1210
Rp 750,000 4-1200
Rp 29,500,000 4-1300
5-1100
Rp 6,380,000 6-1100
Rp 5,800,000 6-1200
Rp 580,000 6-1300
Rp 39,050,000
Rp 500,000
Rp 36,000,000
Rp 3,550,000
Rp 24,000,000
Rp 24,000,000
Rp 68,000,000
Rp 66,640,000
Rp 1,360,000
Rp 88,660,000
Rp 8,060,000
Rp 80,600,000
Rp 59,600,000
Rp 59,600,000
Rp 22,000,000
Rp 2,200,000
Rp 24,200,000
Rp 7,500,000
Rp 2,500,000
Rp 10,000,000
Rp 25,500,000
Rp 25,500,000
Rp 12,000,000
Rp 12,000,000
Rp 36,000,000
Rp 3,520,000
Rp 800,000
Rp 38,720,000
Rp 99,000,000
Rp 9,000,000
Rp 90,000,000
Rp 62,050,000
Rp 62,050,000
Rp 18,000,000
Rp 1,800,000
Rp 19,800,000
Rp 12,750,000
Rp 12,750,000
Rp 18,000,000
Rp 6,000,000
Rp 15,000,000
Rp 8,600,000
Rp 400,000
Rp 60,000,000
Rp 60,000,000
Rp 791,060,000 Rp 791,060,000
RECAPITULATION
DEBIT CREDIT
AMOUNT ACC NO AMOUNT

Rp 124,550,000 1-1120 Rp 187,460,000
Rp 187,660,000 1-1210 Rp 105,300,000
Rp 128,750,000 1-1310 Rp 151,450,000
Rp 5,250,000 1-1440 Rp 580,000
Rp 11,520,000 1-2210 Rp 15,000,000
Rp 22,000,000 2-1100 Rp 88,000,000
Rp 18,000,000 2-1210 Rp 20,610,000
Rp 6,000,000 2-1220 Rp 750,000
Rp 86,380,000 4-1100 Rp 206,600,000
Rp 1,800,000 5-1100 Rp 12,750,000
Rp 18,000,000 5-1200 Rp 2,160,000
Rp 500,000 8-1300 Rp 400,000
Rp 145,650,000
Rp 15,000,000
Rp 5,000,000
Rp 15,000,000
Rp 791,060,000 Rp 791,060,000
PT SEPEDA NUSANTARA
ACCOUNT RECEIVABLE - SUBSIDIARY
December, 31 2014
PT INTAN
DATE DESCRIPTION REF DEBIT CREDIT
DEC 1 BALANCE P
PT JAKARTA BIKE
DEC 1 BALANCE P
31 GJ-1 Rp 99,000,000
31 Sales Return GJ-1 Rp 19,800,000
31 GJ-1 Rp 60,000,000
PT BOGOR CYCLE
DEC 1 BALANCE P
31 GJ-1 Rp 88,660,000
31 GJ-1 Rp 25,500,000
C01
BALANCE
DEBIT CREDIT
Rp 30,000,000
C02
BALANCE
DEBIT CREDIT
Rp 77,500,000
Rp 176,500,000
Rp 156,700,000
Rp 96,700,000
C03
BALANCE
DEBIT CREDIT
Rp 57,500,000
Rp 146,160,000
Rp 120,660,000
PT SEPEDA NUSANTARA
ACCOUNT PAYABLE - SUBSIDIARY
December, 31 2014
PT WIMCYCLE INDONESIA
Dec 1 BALANCE P
31 GJ-1 Rp 63,800,000
31 Purchases Return GJ-1 Rp 6,380,000
31 GJ-1 Rp 68,000,000
PT POLIGON MAJU
Dec 1 BALANCE P
31 GJ-1 Rp 24,200,000
31 GJ-1 Rp 12,000,000
Y
V01
BALANCE
DEBIT CREDIT
Rp 68,000,000
Rp 131,800,000
Rp 125,420,000
Rp 57,420,000
V02
BALANCE
DEBIT CREDIT
Rp 52,000,000
Rp 76,200,000
Rp 64,200,000
PT SEPEDA NUSANTARA
INVENTORY CARD
DECEMBER, 2014
CODE : BD-01
PRODUCT : SEPEDA GUNUNG WIMCYCLE
PURCHASED SOLD
Date POST REF
Units Cost/Unit Total Units
Dec 1 P
2 GJ-1 40 Rp 1,450,000 Rp 58,000,000
5 GJ-1 -4 -Rp 1,450,000 Rp 5,800,000
7 GJ-1 10
9 GJ-1 24
16 GJ-1 15 Rp 1,400,000 Rp 21,000,000
20 GJ-1 6
19
24 GJ-1 -5
CODE : BD-02
PRODUCT : SEPEDA GUNUNG POLIGON
PURCHASED SOLD
Date POST REF
Units Cost/Unit Total Units
Dec 1 P
7 GJ-1 10
9 GJ-1 26
10 GJ-1 20 Rp 1,100,000 Rp 22,000,000
16 GJ-1 15 Rp 1,000,000 Rp 15,000,000

20 GJ-1 14
11
24 GJ-1 -5
SEPEDA NUSANTARA
INVENTORY CARD
DECEMBER, 2014
SOLD BALANCE
Cost/Unit Total Units Cost/Unit Total

40 Rp 1,400,000 Rp 56,000,000
40 Rp 1,400,000 Rp 56,000,000
40 Rp 1,450,000 Rp 58,000,000
40 Rp 1,400,000 Rp 56,000,000
36 Rp 1,450,000 Rp 52,200,000
Rp 1,400,000 Rp 14,000,000 30 Rp 1,400,000 Rp 42,000,000
36 Rp 1,450,000 Rp 52,200,000
Rp 1,400,000 Rp 33,600,000 6 Rp 1,400,000 Rp 8,400,000
36 Rp 1,450,000 Rp 52,200,000
6 Rp 1,400,000 Rp 8,400,000
36 Rp 1,450,000 Rp 52,200,000
15 Rp 1,400,000 Rp 21,000,000
Rp 1,400,000 Rp 8,400,000 17 Rp 1,450,000 Rp 24,650,000
Rp 1,450,000 Rp 27,550,000 15 Rp 1,400,000 Rp 21,000,000
-Rp 1,450,000 Rp 7,250,000 22 Rp 1,450,000 Rp 31,900,000
15 Rp 1,400,000 Rp 21,000,000
SOLD BALANCE
Cost/Unit Total Units Cost/Unit Total

50 Rp 1,000,000 Rp 50,000,000
Rp 1,000,000 Rp 10,000,000 40 Rp 1,000,000 Rp 40,000,000
Rp 1,000,000 Rp 26,000,000 14 Rp 1,000,000 Rp 14,000,000
14 Rp 1,000,000 Rp 14,000,000
20 Rp 1,100,000 Rp 22,000,000
14 Rp 1,000,000 Rp 14,000,000
20 Rp 1,100,000 Rp 22,000,000
15 Rp 1,000,000 Rp 15,000,000
Rp 1,000,000 Rp 14,000,000 9 Rp 1,100,000 Rp 9,900,000
Rp 1,100,000 Rp 12,100,000 15 Rp 1,000,000 Rp 15,000,000
-Rp 1,100,000 Rp 5,500,000 14 Rp 1,100,000 Rp 15,400,000
15 Rp 1,000,000 Rp 15,000,000
PT SEPEDA NUSANTARA
GENERAL LEDGER
DECEMBER 2014
Account : Cash On Hand

Dec 2014 1 Balance P
Account : Cash On BCA


31 GJ-1 Rp124,550,000
31 GJ-1 Rp187,460,000
Account : Account Receivable


31 GJ-1 Rp187,660,000
31 GJ-1 Rp105,300,000
Account : Allowance for Bad Debt
Account : Merchandise Inventory


31 GJ-1 Rp128,750,000
31 GJ-1 Rp151,450,000
Account : Supplies
Account : Prepaid Insurance


Account : Prepaid Advertice

31 GJ-1 Rp5,250,000
Account : Prepaid Tax

Account : Value Added Tax Input (VATI)


31 GJ-1 Rp11,520,000
31 GJ-1 Rp580,000
Account : Equipment At Cost


31 GJ-1 Rp22,000,000
Account : Accum. Depre. Equipment

Account : Automotive At Cost


31 GJ-1 Rp18,000,000
31 GJ-1 Rp15,000,000
Account : Accum Depre. Automotive


31 GJ-1 Rp6,000,000
Account : Building
Account : Accum Depp. Of Building

Account : Land
Account : Account Payable


31 GJ-1 Rp86,380,000
31 GJ-1 Rp88,000,000
Account : Value Added Tax Output (VATO)

31 GJ-1 Rp1,800,000
31 GJ-1 Rp20,610,000
Account : Tax Payable Artc 21


31 GJ-1 Rp750,000
Account : Tax Payable

Account : Salaries Payable


Account : Unearned Rent
Account : Expense Payable

Account : Bank Payable

Account : Common Stock

Account : Premium On Common Stock

Account : Retained Earning

Account : Deviden

Account : Sale

31 GJ-1 Rp206,600,000
Account : Sale Return


31 GJ-1 Rp18,000,000
Account : Sales Discount


31 GJ-1 Rp500,000
Account : Cost of Good Sale


31 GJ-1 Rp145,650,000
31 GJ-1 Rp12,750,000
Account : Purchase Discount

31 GJ-1 Rp2,160,000
Account : Salaries Expense


31 GJ-1 Rp15,000,000
Account : Maintenance Expense


31 GJ-1 Rp5,000,000
Account : Water, Eletricity, Telemunication Expense

31 GJ-1 Rp15,000,000
Account : Insurance Expense

Account : Advertising Expense

Account : Supplies Expense

Account : Depre. Equipment Expense

Account : Depre Automotive Expense

Account : Miscellaneous Expense

Account : Rent Income


Account : Interest Income
Account : Gain on Exchange of Fixed Asset


31 GJ-1 Rp400,000
Account : Interest Expense

Account : Bank Charge


Account :
Acc. No : 1-110
BALANCE
DEBIT CREDIT
Rp75,000,000
Acc. No : 1-1120
BALANCE
DEBIT CREDIT
Rp170,500,000
Rp295,050,000
Rp107,590,000
Acc. No : 1-1210
BALANCE
DEBIT CREDIT
Rp165,000,000
Rp352,660,000
Rp247,360,000
Acc. No : 1220
BALANCE
DEBIT CREDIT
Rp1,950,000
Acc. No : 1-1310
BALANCE
DEBIT CREDIT
Rp106,000,000
Rp234,750,000
Rp83,300,000
Acc. No : 1-1320
BALANCE
DEBIT CREDIT
Rp6,000,000
Acc. No : 1-1410
BALANCE
DEBIT CREDIT
Rp15,000,000
Acc. No : 1-1420
BALANCE
DEBIT CREDIT
Rp36,000,000
Rp41,250,000
Acc. No : 1-1430
BALANCE
DEBIT CREDIT
Acc. No : 1-1440
BALANCE
DEBIT CREDIT
Rp24,500,000
Rp36,020,000
Rp35,440,000
Acc. No : 1-2110
BALANCE
DEBIT CREDIT
Rp45,000,000
Rp67,000,000
Acc. No : 1-2120
BALANCE
DEBIT CREDIT
Rp6,750,000
Acc. No : 1-2210
BALANCE
DEBIT CREDIT
Rp135,000,000
Rp153,000,000
Rp138,000,000
Acc. No : 1-2220
BALANCE
DEBIT CREDIT
Rp25,000,000
Rp19,000,000
Acc. No : 1-2310
BALANCE
DEBIT CREDIT
Rp140,000,000
Acc. No : 1-2320
BALANCE
DEBIT CREDIT
Rp48,000,000
Acc. No : 1-2330
BALANCE
DEBIT CREDIT
Rp25,000,000
Acc. No : 2-1100
BALANCE
DEBIT CREDIT
Rp120,000,000
Rp33,620,000
Rp121,620,000
Acc. No : 2-1210
BALANCE
DEBIT CREDIT
Rp30,500,000
Rp28,700,000
Rp49,310,000
Acc. No : 2-1220
BALANCE
DEBIT CREDIT
Rp750,000
Acc. No : 2-1230
BALANCE
DEBIT CREDIT
Acc. No : 2-1310
BALANCE
DEBIT CREDIT
Acc. No : 2-1320
BALANCE
DEBIT CREDIT
Rp15,000,000
Acc. No : 2-1330
BALANCE
DEBIT CREDIT
Acc. No : 2-2100
BALANCE
DEBIT CREDIT
Rp100,000,000
Acc. No : 3-1100
BALANCE
DEBIT CREDIT
Rp500,000,000
Acc. No : 3-1200
BALANCE
DEBIT CREDIT
Rp25,000,000
Acc. No : 3-2000
BALANCE
DEBIT CREDIT
Rp46,400,000
Acc. No : 3-3000
BALANCE
DEBIT CREDIT
Rp75,000,000
Acc. No : 4-1100
BALANCE
DEBIT CREDIT
Rp1,060,900,000
Rp1,267,500,000
Acc. No : 4-1200
BALANCE
DEBIT CREDIT
Rp15,000,000
Rp33,000,000
Acc. No : 4-1300
BALANCE
DEBIT CREDIT
Rp23,000,000
Rp23,500,000
Acc. No : 5-1100
BALANCE
DEBIT CREDIT
Rp822,150,000
Rp967,800,000
Rp955,050,000
Acc. No : 5-1200
BALANCE
DEBIT CREDIT
Rp9,000,000
Rp11,160,000
Acc. No : 6-1100
BALANCE
DEBIT CREDIT
Rp96,000,000
Rp111,000,000
Acc. No : 6-1200
BALANCE
DEBIT CREDIT
Rp7,600,000
Rp12,600,000
Acc. No : 6-1300
BALANCE
DEBIT CREDIT
Rp12,000,000
Rp27,000,000
Acc. No : 6-1400
BALANCE
DEBIT CREDIT
Acc. No : 6-1500
BALANCE
DEBIT CREDIT
Acc. No : 6-1600
BALANCE
DEBIT CREDIT
Acc. No : 6-1700
BALANCE
DEBIT CREDIT
Acc. No : 6-1800
BALANCE
DEBIT CREDIT
Acc. No : 6-1900
BALANCE
DEBIT CREDIT
Rp6,000,000
Acc. No : 8-1100
BALANCE
DEBIT CREDIT
Acc. No : 8-1200
BALANCE
DEBIT CREDIT
Rp11,500,000
Acc. No : 8-1300
BALANCE
DEBIT CREDIT
Rp400,000
Acc. No : 9-1100
BALANCE
DEBIT CREDIT
Acc. No : 9-1200
BALANCE
DEBIT CREDIT
Rp250,000
Acc. No :
BALANCE
DEBIT CREDIT
PT SEPEDA NUSANTARA
TRIAL BALANCE
DECEMBER, 31 2014
ACC NO ACCOUNT NAME DEBIT

1-1110 Cash On Hand Rp 75,000,000
1-1120 Cash On BCA Rp 107,590,000
1-1210 Account Receivable Rp 247,360,000
1-1220 Allowance For Bad Debt
1-1310 Merchandise Inventory Rp 83,300,000
1-1320 Supplies Rp 6,000,000
1-1410 Prepaid Insurance Rp 15,000,000
1-1420 Prepaid Advertising Rp 41,250,000
1-1430 Prepaid Tax Rp -
1-1440 Value added Tax Input (VATI) Rp 35,440,000
1-2110 Equipment at Cost Rp 67,000,000
1-2120 Accum Depre. Equipment
1-2210 Automotive at Cost Rp 138,000,000
1-2220 Accum Depre. Automotive
1-2310 Building Rp 140,000,000
1-2320 Accum Depre. Of Building
1-2330 Land Rp 25,000,000
2-1100 Account Payable
2-1210 Value added Tax ut (VATO)
2-1220 Tax Payable Artc 21
2-1230 Tax Payable
2-1310 Salaries Payable
2-1320 Unearned Rent
2-1330 Expense Payable
2-2100 Bank Payable
3-1100 Common Stock
3-1200 Premium On Common Stock
3-2000 Retained Earning
3-3000 Deviden Rp 75,000,000
4-1100 Sale
4-1200 Sale Return Rp 33,000,000
4-1300 Sale Discount Rp 23,500,000
5-1100 Cost of Good Sold Rp 955,050,000
5-1200 Purchase Discount
6-1100 Salaries Expense Rp 111,000,000
6-1200 Maintanance Expense Rp 12,600,000
6-1300 Water, Electricity, Telemunication Expense Rp 27,000,000
6-1400 Insurance Expense Rp -
6-1500 Advertising Expense Rp -
6-1600 Supplies Expense Rp -
6-1700 Depre. Equipment Expense Rp -
6-1720 Depre. Automotive Expense Rp -
6-1800 Bad Debt Expense Rp -
6-1900 Miscellaneous Expense Rp 6,000,000
8-1100 Rent Income
8-1200 Interest Income
8-1300 Gain On Exchange of Fixed Asset
9-1100 Interest Expense Rp -
9-1200 Bank Charge Rp 250,000
TOTAL Rp 2,224,340,000
CREDIT
Rp 1,950,000
Rp 6,750,000
Rp 19,000,000
Rp 48,000,000
Rp 121,620,000
Rp 49,310,000
Rp 750,000
Rp -
Rp -
Rp 15,000,000
Rp -
Rp 100,000,000
Rp 500,000,000
Rp 25,000,000
Rp 46,400,000
Rp 1,267,500,000
Rp 11,160,000
Rp -
Rp 11,500,000
Rp 400,000
Rp 2,224,340,000
PT SEPEDA NUSANTARA
ACCOUNT RECEIVABLE SCHEDULE
DECEMBER, 31 2014
NO CUSTOMER DOC.NO DATE

PT INTAN 7/22/2014
01
9/30/2014
02 PT JAKARTA BIKE
03 PT BOGOR CYCLE
TOTAL SUBSIIDIARY LEDGER
BALANCE - GENERAL JOURNAL
DIFFERENCE
PT SEPEDA NUSANTARA
ACCOUNT PAYABLE SCHEDULE
DECEMBER, 31 2014
NO CUSTOMER DOC.NO DATE
01 PT WIMCYCLE INDONESIA
02 PT POLIGON MAJU
TOTAL SUBSIIDIARY LEDGER
BALANCE - GENERAL JOURNAL
DIFFERENCE
PT SEPEDA NUSANTARA
ACCOUNT PAYABLE SCHEDULE
DECEMBER, 31 2014
CODE PRODUCT QUANTITY COST/UNIT
22 Rp 1,450,000
BD-01 SEPEDA GUNUNG WIMCYCLE
15 Rp 1,400,000
14 Rp 1,100,000
BD-02 SEPEDA GUNUNG POLIGON
15 Rp 1,000,000
TOTAL INVENTORY CARD
BALANCE - GENERAL LEDGER
DIFFERENCE
ULE
TERMS BALANCE
Rp 12,000,000
2/10 n/30
Rp 18,000,000
2/10 n/30 Rp 96,700,000
2/10 n/30 Rp 120,660,000
Rp 247,360,000
Rp 247,360,000
Rp -
LE
TERMS BALANCE
2/15 n/30 Rp 57,420,000

1/10 n/30 Rp 64,200,000
Rp 121,620,000
Rp 121,620,000
Rp -
SANTARA
LE SCHEDULE
31 2014
COST/UNIT BALANCE M
1,450,000 Rp 31,900,000
1,400,000 Rp 21,000,000
1,100,000 Rp 15,400,000
1,000,000 Rp 15,000,000
Rp 83,300,000
Rp 83,300,000
Rp -
CATATAN LAPORAN BANK
PERUSAHAAN
SALDO KAS PER 31 DESEMBER 2014 Rp 155,690,000 Rp 110,150,000
Saldo Awal Rp 170,500,000 Rp 170,500,000

Pemb. Komputer Tk Karakatau Rp 22,000,000 Rp 20,000,000
Penjualan PT Ramayana Rp 39,050,000 Rp 39,050,000
Bayar utang PT WI Rp 66,640,000 Rp 66,640,000
Penerimaan Piutang PT Bogor Rp 25,500,000 Rp 25,500,000
Bayar Utang PT Poligon Rp 12,000,000 Rp 12,000,000
Beli Tunai BD PT BM Rp 38,720,000 Rp 38,720,000
Pelunasan Piutang PT Jakarta Rp 60,000,000 Rp -
Transfer dari PT Intan Rp - Rp 12,000,000
Pendapatan Bunga Rp - Rp 525,000
Biaya Adm Bank Rp - Rp 65,000
SALDO KAS MENURUT PERUSAHAAN Rp 155,690,000

PENAMBAH :
Piutang yang belum dicatat (PT INTAN) Rp 12,000,000
Pendapatan Bunga Rp 525,000
Rp 12,525,000
PENGURANG :
Biaya Adm Bank
Rp 65,000
Rp 65,000
Rp 168,150,000
SALDO KAS MENURUT BANK Rp 110,150,000
PENAMBAH :
Pelunasan Piutang PT Jakarta Rp 60,000,000
Rp 60,000,000
PENGURANG :
Kesalahan Pencatatan (Pemb Komputer Rp 2,000,000
Tk.Krakatau)
Rp 2,000,000
Rp 168,150,000
PT SEPEDA NUSANTARA
ADJUSTING ENTRIES
DECEMBER, 312014
DATE DOC. NO DESCRIPTION REF

DECEMBER 31 Cash On Bank
2014 Account Receivable (PT INTAN)
Cash On Bank
Interest Income
Bank Service Charge
Cash On Bank
(Rekonsiliasi Bank)
31
TARA
RIES
014
AE-1
DEBIT CREDIT
Rp 12,000,000
Rp 12,000,000
Rp 525,000
Rp 525,000
Rp 65,000
Rp 65,000
Trial Balance
Acc No Account Name
Debit Credit
1-1110 Cash On Hand Rp 75,000,000 Rp -
1-1120 Cash On BCA Rp 107,590,000 Rp -
1-1210 Account Receivable Rp 247,360,000 Rp -
1-1220 Allowance For Bad Debt Rp - Rp 1,950,000
1-1310 Merchandise Inventory Rp 83,300,000 Rp -
1-1320 Supplies Rp 6,000,000 Rp -
1-1410 Prepaid Insurance Rp 15,000,000 Rp -
1-1420 Prepaid Advertising Rp 41,250,000 Rp -
1-1430 Prepaid Tax Rp - Rp -
1-1440 Value added Tax Input (VATI) Rp 35,440,000 Rp -
1-2110 Equipment at Cost Rp 67,000,000 Rp -
1-2120 Accum Depre. Equipment Rp 6,750,000
1-2210 Automotive at Cost Rp 138,000,000 Rp -
1-2220 Accum Depre. Automotive Rp 19,000,000
1-2310 Building Rp 140,000,000
1-2320 Accum Depre. Of Building Rp 48,000,000
1-2330 Land Rp 25,000,000 Rp -
2-1100 Account Payable Rp - Rp 121,620,000
2-1210 Value added Tax ut (VATO) Rp - Rp 49,310,000
2-1220 Tax Payable Artc 21 Rp - Rp 750,000
2-1230 Tax Payable Rp - Rp -
2-1310 Salaries Payable Rp - Rp -
2-1320 Unearned Rent Rp - Rp 15,000,000
2-1330 Expense Payable Rp - Rp -
2-2100 Bank Payable Rp - Rp 100,000,000
3-1100 Common Stock Rp - Rp 500,000,000
3-1200 Premium On Common Stock Rp - Rp 25,000,000
3-2000 Retained Earning Rp - Rp 46,400,000
3-3000 Deviden Rp 75,000,000 Rp -
4-1100 Sale Rp - Rp 1,267,500,000
4-1200 Sale Return Rp 33,000,000 Rp -
4-1300 Sale Discount Rp 23,500,000 Rp -
5-1100 Cost of Good Sold Rp 955,050,000 Rp -
5-1200 Purchase Discount Rp - Rp 11,160,000
6-1100 Salaries Expense Rp 111,000,000 Rp -
6-1200 Maintanence Expense Rp 12,600,000 Rp -
6-1300 Water, Electricity, Telemunication Expense Rp 27,000,000 Rp -
6-1400 Insurance Expense Rp - Rp -
6-1500 Advertising Expense Rp - Rp -
6-1600 Supplies Expense Rp - Rp -
6-1700 Depre. Equipment Expense Rp - Rp -
6-1720 Depre. Automotive Expense Rp - Rp -
6-1800 Bad Debt Expense Rp - Rp -
6-1900 Miscellaneous Expense Rp 6,000,000 Rp -
8-1100 Rent Income Rp - Rp -
8-1200 Interes Income Rp - Rp 11,500,000
8-1300 Gain On Exchange of Fixed Asset Rp - Rp 400,000
9-1100 Interest Expense Rp - Rp -
9-1200 Bank Charge Rp 250,000 Rp -
TOTAL Rp 2,224,340,000 Rp 2,224,340,000

PT SEPEDA NUSANTARA
WORKSHEET STATEMENT
DECEMBER, 31 2014
Adjustment Adjusted Trial Balance

Debit Credit Debit Credit
Rp - Rp - Rp - Rp -
Income Statement Balance Sheet
Debit Credit Debit Credit
Rp - Rp - Rp - Rp -
PT SEPEDA NUSANTARA
INCOME STATEMENT
For the Year Ended December, 31
REVENUES
Sales
Sales Return
Sales Discount
NET SALES
Less : Cost Of Good Sold

Gross Profit
OPERATING EXPENSES
Salaries Expense
Maintenance Expense
Water, Electricity, Telemunication Expense
Insurance Expense
Advertice Expense
Supplies Expense
Deperciation Equipment Expense
Depreciation Automotive Expense
Bad Debt Expense
Miscellaneuos Expense
TOTAL OPERATING EXPENSE
OPERATING PROFIT
OTHER INCOME
Rent Income
Interest Income
Gain On Exchange of Fixed Asset
TOTAL OTHER REVENUES/GAINS
OTHER EXPENSE
PT SEPEDA NUSANTARA
INCOME STATEMENT
For the Year Ended December, 31 2014
PT SEPEDA NUSANTARA
INCOME STATEMENT
Retained Earnings - 1 Jan

Net Income
Less : Deviden
Retained Earnings 31 Dec
PT SEPEDA NUSANTARA
INCOME STATEMENT

Perhitungan Worksheet Latiah Akuntansi Pengantar 1

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Perhitungan Worksheet Latiah Akuntansi Pengantar 1

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PT SEPEDA NUSANTARA

DATE DOC NO DESCRIPTION REF

Dec 1 KNT-0234 Equipment at Cost 1-2110

2 WI - 0101 Merchandise Inventory 1-1310

4 KK-020 Salaries Expense 6-1100

5 WI-035 Account Payable (PT Wimcycle Indonesia) 2-1100

7 FNB : 0181 Cash On BCA 1-1120

8 BK-090 Account Payable (PT Wimcycle Indonesia) 2-1100

9 FNB : 0182 Account Receivable (PT Bogor Cycle) 1-1210

10 FPM-235 Merchandise Inventory 1-1310

11 KK-021 Water, Electricity, Telemunication Expense 6-1300

12 BM-013 Cash On BCA 1-1120

15 BK-091 Account Payable (PT Poligon Maju) 2-1100

16 NSM : 082 Merchandise Invetory 1-1310

20 FNB - 0184 Account Receivable (PT Jakarta Bike) 1-1210

24 NKNB-010 Sales Return 4-1200

29 KK-25 Automotive at Cost 1-2210

30 KK-021 Cash On BCA 1-1120

AMOUNT ACC NO AMOUNT

5 GJ-1 -4 -Rp 1,450,000 Rp 5,800,000

16 GJ-1 15 Rp 1,400,000 Rp 21,000,000

16 GJ-1 15 Rp 1,000,000 Rp 15,000,000

Cost/Unit Total Units Cost/Unit Total

Cost/Unit Total Units Cost/Unit Total

Account : Cash On Hand

Dec 2014 1 Balance P

Account : Cash On BCA

Dec 2014 1 Balance P

Account : Account Receivable

Dec 2014 1 Balance P

Dec 2014 1 Balance P

Account : Merchandise Inventory

Dec 2014 1 Balance P

Dec 2014 1 Balance P

Account : Prepaid Insurance

Dec 2014 1 Balance P

Dec 2014 1 Balance P

Account : Prepaid Tax

Dec 2014 1 Balance P

Account : Value Added Tax Input (VATI)

Dec 2014 1 Balance P

Account : Equipment At Cost

Dec 2014 1 Balance P

Account : Accum. Depre. Equipment

Dec 2014 1 Balance P

Account : Automotive At Cost

Dec 2014 1 Balance P

Account : Accum Depre. Automotive

Dec 2014 1 Balance P

Dec 2014 1 Balance P

Account : Accum Depp. Of Building

Dec 2014 1 Balance P

Dec 2014 1 Balance P

Account : Account Payable

Dec 2014 1 Balance P

Dec 2014 1 Balance P

Account : Tax Payable Artc 21

Dec 2014 1 Balance P

Account : Tax Payable

Dec 2014 1 Balance P

Account : Salaries Payable

Dec 2014 1 Balance P