PT. COOLINDO PURCHASES, SALES AND CASH RECEIPTS JOURNALS

PT.
COOLINDO
PURCHASES JOURNAL
December 2014
(In Rp.)
Page: __________
PJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Merchnadise Accounts
Ref. VAT - In
Inventoy Acc. No Amount Payable Acc. No Amount
1 DEC 10 F-FR-10/12 PT. FRIZINDO 75,500,000 7,550,000 83,050,000 1
2 23 F-UJ-23/12 PT. USAHA JAYA 97,500,000 9,750,000 107,250,000 2
3 30 F-SJ-30/12 PT. SOBATJAYA 66,300,000 6,630,000 72,930,000 3
4 4
5 5
6 TOTAL 239,300,000 23,930,000 263,230,000 6
Date Signature RECAPITULATION

DEBIT CREDIT
Prepared by : ............ ..................... Acc. No Amount Acc. No Amount
1-150 239,300,000 2-110 263,230,000
Posted by : ............ .....................
1-191 23,930,000
Total 263,230,000 Total 263,230,000
PT. COOLINDO
SALES JOURNAL
December 2014
(In Rp.)
Page: __________
SJ 1
DEBIT CREDIT
Doc. Post
Date Description Accounts Cost of Merchandise OTHERS Merchandise OTHERS
No. Ref. Sales VAT- Out
Receivable Sold Acc. No. Amount Inventory Acc. No. Amount
1 DEC 11 F-CL-12-01TOKO MAKMUR 113,454,000 76,400,000 103,140,000 10,314,000 76,400,000 1
2 19 F-CL-12-02TOKO FROZEN 117,612,000 79,200,000 106,920,000 10,692,000 79,200,000 2
3 29 F-CL-12-03TOKO LAKU 119,839,500 80,700,000 108,945,000 10,894,500 80,700,000 3
4 4
5 5
6 TOTAL 350,905,500 236,300,000 319,005,000 31,900,500 236,300,000 6

DEBIT CREDIT
1-130 350,905,500 4-110 319,005,000
Posted by : ............ .....................
5-110 236,300,000 2-131 31,900,500
1-150 236,300,000
TOTAL 587,205,500 TOTAL 587,205,500

PT. COOLINDO
CASH RECEIPTS JOURNAL
December 2014
(In Rp.)
Page: __________
CRJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Acc. No Amount Receivable Acc. No Amount
1 DEC 4 BKM-12-01 TOKO FROZEN 27,645,000 4-120 855,000 28,500,000 1
2 15 BKM-12-02 TOKO LAKU 30,250,000 30,250,000 2
3 26 BKM-12-03 TOKO MAKMUR 34,850,000 34,850,000 3
4 4
5 5
6 TOTAL 92,745,000 855,000 93,600,000 6

DEBIT CREDIT
1-110 92,745,000 1-130 93,600,000
Posted by : ............ .....................
4-120 855,000
TOTAL 93,600,000 TOTAL 93,600,000

PT. COOLINDO
CASH PAYMENTS JOURNAL
December 2014
(In Rp.)
Page: __________
CPJ 1
DEBIT CREDIT
Post OTHERS OTHERS
Date Doc. No. Description Accounts
Ref. Cash In Bank
Payable Acc. No Amount Acc. No Amount
1 DEC 1 BKK 12-01 Bayar accrued expesenses 2-120 23,450,000 23,450,000 1
2 5 BKK 12-02 PT. USAHA JAYA 39,500,000 39,500,000 2
3 16 BKK 12-03 PT. SOBAT JAYA 38,750,000 38,750,000 3
4 18 BKK 12-04 Pelunasan Pajak SPT Masa 2-130 28,475,000 31,703,000 4
5 2-132 1,775,000 5
6 2-134 1,453,000 6
7 27 BKK 12-05 Angsuran pinjaman 2-210 15,600,000 20,950,000 7

8 9-110 5,350,000 8
9 9
10 10
11 TOTAL 78,250,000 76,103,000 154,353,000 11

DEBIT CREDIT
2-110 78,250,000 1-110 154,353,000
Posted by : ............ .....................
2-120 23,450,000
2-130 28,475,000
2-132 1,775,000
2-134 1,453,000
2-210 15,600,000
9-110 5,350,000
TOTAL 154,353,000 TOTAL 154,353,000

PT. COOLINDO
PETTY CASH JOURNAL
December 2014
(In Rp.)
Page: __________
PCJ 1
DEBET CREDIT
Post
Date Doc. No. Description
Ref. Account Name Acc. No. Amount Petty Cash
1 DEC 6 VKK 12-01 Rumah Tangga Kantor Others Operating Expense 6-200 2,621,500 2,621,500 1
2 20 VKK 12-02 Listrik, Air, dan Telp Nov 2014 Accrued Expenses 2-120 2,652,500 2,652,500 2
3 23 VKK 12-03 Konsumsi Rapat Koordinasi Others Operating Expense 6-200 418,250 418,250 3
4 26 VKK 12-04 Kebersihan dan Keamanan Des Others Operating Expense 6-200 634,500 634,500 4
5 30 VKK 12-05 Pmliharaan Perlengkapan & Peralatan Others Operating Expense 6-200 2,343,850 2,343,850 5
6 6
7 7
8 TOTAL 8,670,600 8,670,600 8

DEBET CREDIT
Prepared by : ............ ..................
Acc. No Amount Acc. No Amount
Posted by : ............ ................... 2-120 2,652,500 1-120 8,670,600
6-200 6,018,100
TOTAL 8,670,600 TOTAL 8,670,600
PT. COOLINDO
GENERAL JOURNAL
December 2014
(in Rp.)
Page: GJ 1
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 26 NK-12-1 Accounts Payable 19,030,000 1
2 VAT (Value Added Tax) In 1,730,000 2
3 Merchandise Inventory 17,300,000 3
4 (Retur pembelian ke PT. USAHA JAYA) 4
5 5
6 30 NK-12/01 VAT (Value Added Tax) Out 972,000 6
7 Sales Return and Allowance 9,720,000 7
8 Accounts Receivable 10,692,000 8
9 (Retur penjualan dari TOKO LAKU) 9
10 10
11 Merchandise Inventory 7,200,000 11
12 Cost of Merchandise Sold 7,200,000 12
13 (Retur penjualan dari TOKO LAKU) 13
14 14
15 15
16 16
20 20
21 TOTAL 36,922,000 36,922,000 21
RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
2-110 19,030,000 1-191 1,730,000 Posted by : ............ .....................
2-131 972,000 1-150 17,300,000
4-130 9,720,000 1-130 10,692,000
1-150 7,200,000 5-110 7,200,000
TOTAL 36,922,000 TOTAL 36,922,000

PT. COOLINDO
INVENTORY CARD
December 2014
(in Rp.)
No : SJ-F190M
Product : Sharp 2 Pintu
Location : Store Basement
Post Purchased Sold Balance

Date
Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 42 2,500,000 105,000,000 1
2 10 14 2,600,000 36,400,000 42 2,500,000 105,000,000 2
3 14 2,600,000 36,400,000 3
4 11 20 2,500,000 50,000,000 22 2,500,000 55,000,000 4
5 14 2,600,000 36,400,000 5
6 19 22 2,500,000 55,000,000 14 2,600,000 36,400,000 6
7 23 26 2,600,000 67,600,000 40 2,600,000 104,000,000 7
8 26 (4) 2,600,000 (10,400,000) 36 2,600,000 93,600,000 8
9 29 16 2,600,000 41,600,000 20 2,600,000 52,000,000 9
10 30 (1) 2,600,000 (2,600,000) 21 2,600,000 54,600,000 10
11 30 14 2,600,000 36,400,000 35 2,600,000 91,000,000 11
12 50 130,000,000 57 144,000,000 12
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
INVENTORY CARD
December 2014
(in Rp.)
No : GN-Y201SP
Product : LG 1 Pintu
Location : Store Basement
Post Purchased Sold Balance

Date Ref. Units Unit Cost Total Units Unit Cost Total Units Unit Cost Total
1 DEC 1 23 2,200,000 50,600,000 1
2 10 17 2,300,000 39,100,000 23 2,200,000 50,600,000 2
3 17 2,300,000 39,100,000 3
4 11 12 2,200,000 26,400,000 11 2,200,000 24,200,000 4
5 17 2,300,000 39,100,000 5
6 19 11 2,200,000 24,200,000 17 2,300,000 39,100,000 6
7 23 13 2,300,000 29,900,000 30 2,300,000 69,000,000 7
8 26 (3) 2,300,000 (6,900,000) 27 2,300,000 62,100,000 8
9 29 17 2,300,000 39,100,000 10 2,300,000 23,000,000 9
10 30 (2) 2,300,000 (4,600,000) 12 2,300,000 27,600,000 10
11 30 13 2,300,000 29,900,000 25 2,300,000 57,500,000 11
12 40 92,000,000 38 85,100,000 12
Date Signature
(17,300,000)
Prepared by : ............ .....................
PT. COOLINDO
GENERAL LEDGER
December 2014
(in Rp.)
Account : Cash in Bank Acct. No. : 1-110

POST. Balance
DATE DESCRIPTION DEBIT CREDIT
REF. DEBIT CREDIT
Dec 1 Balance 387,560,000
31 CRJ 1 92,745,000 480,305,000
31 CPJ 1 154,353,000 325,952,000
Account : Petty Cash Acct. No. : 1-120

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 8,670,600 5,479,400
Account : Accounts Receivable Acct. No. : 1-130

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 350,905,500 444,505,500
31 CRJ 1 93,600,000 350,905,500
31 GJ 1 10,692,000 340,213,500
Account : Allowance of Doubtful Debt Acct. No. : 1-140

POST. Balance
REF. DEBIT CREDIT
Account : Merchandise Inventory Acct. No. : 1-150

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 239,300,000 394,900,000
31 SJ 1 236,300,000 158,600,000
31 GJ 1 17,300,000 141,300,000
31 GJ 1 7,200,000 148,500,000
Account : Office Supplies Acct. No. : 1-160
POST. Balance
REF. DEBIT CREDIT
31
Account : Prepaid Insurance Acct. No. : 1-170

POST. Balance
REF. DEBIT CREDIT
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : VAT (Value Added Tax) In Acct. No. : 1-191

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 PJ 1 23,930,000 23,930,000
31 GJ 1 1,730,000 22,200,000
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

POST. Balance
REF. DEBIT CREDIT
-
Account : Land Acct. No. : 1-310

POST. Balance
REF. DEBIT CREDIT
Account : Buildings Acct. No. : 1-320
POST. Balance
REF. DEBIT CREDIT
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

POST. Balance
REF. DEBIT CREDIT
Account : Equipment Acct. No. : 1-330

POST. Balance
REF. DEBIT CREDIT
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

POST. Balance
REF. DEBIT CREDIT
Account : Accounts Payable Acct. No. : 2-110

POST. Balance
REF. DEBIT CREDIT
31 PJ 1 263,230,000 386,730,000
31 CPJ 1 78,250,000 308,480,000
31 GJ 1 19,030,000 289,450,000
Account : Accrued Expense Acct. No. : 2-120

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 23,450,000 2,652,500
31 PCJ 1 2,652,500 -
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 28,475,000 -
Account : VAT (Value Added Tax) Out Acct. No. : 2-131

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 SJ 1 31,900,500 31,900,500
31 GJ 1 972,000 30,928,500
Account : Income Tax Article 21 Payable Acct. No. : 2-132
POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 1,775,000 -
Account : Income Tax Article 23 Payable Acct. No. : 2-133

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

POST. Balance
REF. DEBIT CREDIT
31 CPJ1 1,453,000 -
Account : Mandiri Bank, Loan Acct. No. : 2-210

POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 15,600,000 469,400,000
Account : Stock Capital Acct. No. : 3-110

POST. Balance
REF. DEBIT CREDIT
Account : Retained Earnings Acct. No. : 3-130

POST. Balance
REF. DEBIT CREDIT
Account : Sales Acct. No. : 4-110

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance 1,140,550,000
31 SJ 1 319,005,000 1,459,555,000
Account : Sales Discount Acct. No. : 4-120

POST. Balance
REF. DEBIT CREDIT
31 CRJ 1 855,000 33,305,000
Account : Sales Return and Allowance Acct. No. : 4-130
POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
31 GJ 1 9,720,000 9,720,000
Account : Cost of Merchandise Sold Acct. No. : 5-110

POST. Balance
REF. DEBIT CREDIT
31 SJ 1 236,300,000 717,150,000
31 GJ 1 7,200,000 709,950,000
Account : Utilities Expense Acct. No. : 6-110

POST. Balance
REF. DEBIT CREDIT
Account : Office Supplies Expense Acct. No. : 6-120

POST. Balance
REF. DEBIT CREDIT
Account : Doubtful Debts Expense Acct. No. : 6-131

POST. Balance
REF. DEBIT CREDIT
Account : Spoilage Expense Acct. No. : 6-140

POST. Balance
REF. DEBIT CREDIT
Account : Depreciation Expense Acct. No. : 6-151

POST. Balance
REF. DEBIT CREDIT
Account : Insurance Expense Acct. No. : 6-160
POST. Balance
REF. DEBIT CREDIT
Account : Wages and Salaries Acct. No. : 6-180

POST. Balance
REF. DEBIT CREDIT
Account : Advertising Expense Acct. No. : 6-190

POST. Balance
REF. DEBIT CREDIT
Account : Others Operating Expense Acct. No. : 6-200

POST. Balance
REF. DEBIT CREDIT
31 PCJ 1 6,018,100 34,663,100
Account : Interest Income Acct. No. : 8-110

POST. Balance
REF. DEBIT CREDIT
Account : Freights Collected Acct. No. : 8-140

POST. Balance
REF. DEBIT CREDIT
Account : Late Fees Collected Acct. No. : 8-150

POST. Balance
REF. DEBIT CREDIT
Account : Interest Expenses Acct. No. : 9-110
POST. Balance
REF. DEBIT CREDIT
31 CPJ 1 5,350,000 20,161,000
Account : Bank Service Charges Acct. No. : 9-120

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

POST. Balance
REF. DEBIT CREDIT
Account : Income Tax Expense Acct. No. : 9-145

POST. Balance
REF. DEBIT CREDIT
Dec 1 Balance -
Account : Late Fees Expenses Acct. No. : 9-150

POST. Balance
REF. DEBIT CREDIT
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
December 2014
(in Rp.)
Customer : TOKO FROZEN Code : CS-01

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 117,612,000 146,112,000
31 CRJ 1 28,500,000 117,612,000
Customer : TOKO MAKMUR Code : CS-02

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 113,454,000 148,304,000
31 CRJ 1 34,850,000 113,454,000
Customer : TOKO LAKU Code : CS-03

POST. BALANCE
REF. DEBIT CREDIT
31 SJ 1 119,839,500 150,089,500
31 CRJ 1 30,250,000 119,839,500
31 GJ 1 10,692,000 109,147,500
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
December 2014
(in Rp.)
Supplier : PT. USAHA JAYA Code : SP-01

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 107,250,000 146,750,000
31 CPJ 1 39,500,000 107,250,000
31 GJ 1 19,030,000 88,220,000
Supplier : PT. FRIZINDO Code : SP-02

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 83,050,000 128,300,000
Supplier : PT. SOBAT JAYA Code : SP-03

POST. BALANCE
REF. DEBIT CREDIT
31 PJ 1 72,930,000 111,680,000
31 CPJ 1 38,750,000 72,930,000
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
ACCOUNTS RECEIVABLE SCHEDULE
December, 31 2014
NO CUSTOMER DOC. NO. DATE TERMS BALANCE

CS-01 TOKO FROZEN 117,612,000
CS-02 TOKO MAKMUR 113,454,000
CS-03 TOKO LAKU 109,147,500
Total – Subsidiary Ledger 340,213,500

Balance – General Ledger 340,213,500
Difference -
Date Signature
Prepared by : ............ .....................
PT. COOLINDO
ACCOUNTS PAYABLE SCHEDULE
December, 31 2014
NO SUPPLIER DOC. NO. DATE TERMS BALANCE

SP-01 PT. USAHA JAYA 88,220,000
SP-02 PT. FRIZINDO 128,300,000
SP-03 PT. SOBAT JAYA 72,930,000

Difference -
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
MERCHANDISE INVENTORY SCHEDULE
December, 31 2014
CODE PRODUCT QUANTITY COST/UNIT BALANCE

SJ-F190M Sharp 2 Pintu 35 2,600,000 91,000,000
GN-Y201SP LG 1 Pintu 25 2,300,000 57,500,000

Difference -
Date Signature
Prepared by : ............ .....................
PT. COOLINDO
UNADJUSTED TRIAL BALANCE
DESEMBER, 31 2014
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT CREDIT
1 1-110 Cash in Bank 325,952,000 1
2 1-120 Petty Cash 5,479,400 2
3 1-130 Accounts Receivable 340,213,500 3
4 1-140 Allowance of Doubtful Debt 24,400,000 4
5 1-150 Merchandise Inventory 148,500,000 5
6 1-160 Office Supplies 26,300,000 6
7 1-170 Prepaid Insurance 40,000,000 7
8 1-190 VAT (Value Added Tax) Receivable - 8
9 1-191 VAT (Value Added Tax) In 22,200,000 9
10 1-192 Prepaid Income Tax Article 25 12,300,000 10
11 1-310 Land 700,000,000 11
12 1-320 Buildings 888,000,000 12
13 1-321 Acc. Depreciation – Buildings 218,300,000 13
14 1-330 Equipment 508,800,000 14
15 1-331 Acc. Depreciaton – Equipment 249,100,000 15
16 2-110 Accounts Payable 289,450,000 16
17 2-120 Accrued Expense - 17
18 2-130 VAT (Value Added Tax) Payable - 18
19 2-131 VAT (Value Added Tax) Out 30,928,500 19
20 2-132 Income Tax Article 21 Payable - 20
21 2-133 Income Tax Article 23 Payable - 21
22 2-134 Income Tax Article 25/29 Payable - 22
23 2-210 MANDIRI Bank, Loan 469,400,000 23
24 3-110 Stock Capital 655,000,000 24
25 3-130 Retained Earnings 836,549,000 25
26 4-110 Sales 1,459,555,000 26
27 4-120 Sales Discount 33,305,000 27
28 4-130 Sales Return and Allowance 9,720,000 28
29 5-110 Cost of Merchandise Sold 709,950,000 29
30 6-110 Utilities Expense 24,054,500 30
31 6-120 Office Supplies Expense 10,500,000 31
32 6-131 Doubtful Debts Expense 11,550,000 32
33 6-140 Spoilage Expense 4,985,000 33
34 6-151 Depreciation Expense 99,000,000 34
35 6-160 Insurance Expense 20,000,000 35
36 6-180 Wages and Salaries 222,750,000 36
37 6-190 Advertising Expense 29,475,000 37
38 6-200 Others Operating Expense 34,663,100 38
39 8-110 Interest Income 22,100,000 39
40 8-140 Freights Collected 5,852,000 40
41 8-150 Late Fees Collected 7,953,000 41
42 9-110 Interest Expenses 20,161,000 42
43 9-120 Bank Service Charges 11,364,000 43
44 9-140 Income Tax Article 4(2) Expense 6,812,000 44
45 9-145 Income Tax Expense - 45
46 9-150 Late Fees Expenses 2,553,000 46
TOTAL 4,268,587,500 4,268,587,500
PT. COOLINDO
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2014
(in Rp.)
Page: __________
POST.
REF
1 DEC 31 M-21/31 Depreciation Expense 6-151 9,000,000 1
2 Acc. Depreciation – Buildings 1-321 3,700,000 2
3 Acc. Depreciaton – Equipment 1-331 5,300,000 3
4 (Pencatatan depresiasi Des. gedung dan peralatan ) 4
5 5
6 Utilities Expense 6-110 2,921,400 6
7 Accrued Expense 2-120 2,921,400 7
8 (Beban air, listrik, dan tel. yang masih harus dibayar) 8
9 9
10 Insurance Expense 6-160 2,500,000 10
11 Prepaid Insurance 1-170 2,500,000 11
12 (Asuransi jatuh tempo) 12
13 13
14 Office Supplies Expense 6-120 15,240,000 14
15 Office Supplies 1-160 15,240,000 15
16 (Beban perlengkapan kantor ) 16
17 17
18 Doubtful Debts Expense 6-131 14,595,550 18
19 Allowance of Doubtful Debt 1-140 14,595,550 19
20 (Penambahan cadangan piutang tak tertagih) ) 20
21 21
22 VAT (Value Added Tax) Out 2-131 30,928,500 22
23 VAT (Value Added Tax) In 1-191 22,200,000 23
24 VAT (Value Added Tax) Payable 2-130 8,728,500 24
25 (Menutup perkiraan VAT) 25
26 26
27 Prepaid Income Tax Article 25 1-192 2,610,000 27
28 Income Tax Article 25/29 Payable 2-134 2,610,000 28
29 (Uang muka PPh Ps 25 yang harus dibayar) 29
30 30
31 Cash in Bank 1-110 2,210,000 31
32 Bank Service Charges 9-120 210,000 32
33 Income Tax Article 4(2) Expense 9-140 456,000 33
34 Interest Income 8-110 2,876,000 34
35 (Pencatatan laporan bank rekonsiliasi) 35
36 36
37 Wages and Salaries 6-180 28,831,000 37
38 Income Tax Article 21 Payable 2-132 2,965,000 38
39 Accrued Expense 2-120 25,866,000 39
40 (Gaji dan upah yang masih harus dibayar) 40
41 41
42 TOTAL 109,502,450 109,502,450 42
6-151 9,000,000 1-321 3,700,000 Posted by : ............ .....................
6-110 2,921,400 1-331 5,300,000
6-160 2,500,000 2-120 2,921,400
6-120 15,240,000 1-170 2,500,000
6-131 14,595,550 1-160 15,240,000
2-131 30,928,500 1-140 14,595,550
1-192 2,610,000 1-191 22,200,000
1-110 2,210,000 2-130 8,728,500
9-120 210,000 2-134 2,610,000
9-140 456,000 8-110 2,876,000
6-180 28,831,000 2-132 2,965,000
2-120 25,866,000
TOTAL 109,502,450 TOTAL 109,502,450
PT. COOLINDO
WORKING SHEET
December, 31 2014
(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 325,952,000 - 2,210,000 328,162,000 328,162,000 1
2 1-120 Petty Cash 5,479,400 - 5,479,400 5,479,400 2
3 1-130 Accounts Receivable 340,213,500 - 340,213,500 340,213,500 3
4 1-140 Allowance of Doubtful Debt - 24,400,000 14,595,550 38,995,550 38,995,550 4
5 1-150 Merchandise Inventory 148,500,000 - 148,500,000 148,500,000 5
6 1-160 Office Supplies 26,300,000 - 15,240,000 11,060,000 11,060,000 6
7 1-170 Prepaid Insurance 40,000,000 - 2,500,000 37,500,000 37,500,000 7
8 1-190 VAT (Value Added Tax) Receivable - - - - 8
9 1-191 VAT (Value Added Tax) In 22,200,000 - 22,200,000 - - 9
10 1-192 Prepaid Income Tax Article 25 12,300,000 - 2,610,000 14,910,000 14,910,000 10
11 1-310 Land 700,000,000 - 700,000,000 700,000,000 11
12 1-320 Buildings 888,000,000 - 888,000,000 888,000,000 12
13 1-321 Acc. Depreciation – Buildings - 218,300,000 3,700,000 222,000,000 222,000,000 13
14 1-330 Equipment 508,800,000 - 508,800,000 508,800,000 14
15 1-331 Acc. Depreciaton – Equipment - 249,100,000 5,300,000 254,400,000 254,400,000 15
16 2-110 Accounts Payable - 289,450,000 289,450,000 289,450,000 16
17 2-120 Accrued Expense - - 28,787,400 28,787,400 28,787,400 17
18 2-130 VAT (Value Added Tax) Payable - - 8,728,500 8,728,500 8,728,500 18
19 2-131 VAT (Value Added Tax) Out - 30,928,500 30,928,500 - - 19
20 2-132 Income Tax Article 21 Payable - - 2,965,000 2,965,000 2,965,000 20
21 2-133 Income Tax Article 23 Payable - - - - 21
22 2-134 Income Tax Article 25/29 Payable - - 2,610,000 2,610,000 2,610,000 22
23 2-210 MANDIRI Bank, Loan - 469,400,000 469,400,000 469,400,000 23
24 3-110 Stock Capital - 655,000,000 655,000,000 655,000,000 24
25 3-130 Retained Earnings - 836,549,000 836,549,000 836,549,000 25
26 4-110 Sales - 1,459,555,000 1,459,555,000 1,459,555,000 26
27 4-120 Sales Discount 33,305,000 - 33,305,000 33,305,000 27
28 4-130 Sales Return and Allowance 9,720,000 - 9,720,000 9,720,000 28
29 5-110 Cost of Merchandise Sold 709,950,000 - 709,950,000 709,950,000 29
30 6-110 Utilities Expense 24,054,500 - 2,921,400 26,975,900 26,975,900 30
31 6-120 Office Supplies Expense 10,500,000 - 15,240,000 25,740,000 25,740,000 31
32 6-131 Doubtful Debts Expense 11,550,000 - 14,595,550 26,145,550 26,145,550 32
33 6-140 Spoilage Expense 4,985,000 - 4,985,000 4,985,000 33
34 6-151 Depreciation Expense 99,000,000 - 9,000,000 108,000,000 108,000,000 34
35 6-160 Insurance Expense 20,000,000 - 2,500,000 22,500,000 22,500,000 35
36 6-180 Wages and Salaries 222,750,000 - 28,831,000 251,581,000 251,581,000 36
37 6-190 Advertising Expense 29,475,000 - 29,475,000 29,475,000 37
38 6-200 Others Operating Expense 34,663,100 - 34,663,100 34,663,100 38
39 8-110 Interest Income - 22,100,000 2,876,000 24,976,000 24,976,000 39
40 8-140 Freights Collected - 5,852,000 5,852,000 5,852,000 40
41 8-150 Late Fees Collected - 7,953,000 7,953,000 7,953,000 41
42 9-110 Interest Expenses 20,161,000 - 20,161,000 20,161,000 42
43 9-120 Bank Service Charges 11,364,000 - 210,000 11,574,000 11,574,000 43
44 9-140 Income Tax Article 4(2) Expense 6,812,000 - 456,000 7,268,000 7,268,000 44
45 9-145 Income Tax Expense - - - - 45
46 9-150 Late Fees Expenses 2,553,000 - 2,553,000 2,553,000 46
47 47
48 Net Income 173,739,450 173,739,450 48
49 TOTAL 4,268,587,500 4,268,587,500 109,502,450 109,502,450 4,307,221,450 4,307,221,450 1,498,336,000 1,498,336,000 2,982,624,900 2,982,624,900 49
- - - - -
1 PT. COOLINDO 1
2 BANK RECONCILIATION - BANK MANDIRI 2
3 Desember, 31 2014 3
4 (in Rp.) 4
5 5
6 Cash balance per bank statement 328,162,000 6
7 7
8 Cash balance per books 325,952,000 8
9 Add : Interest Income 2,876,000 9
10 Less: Bank Service Charges 210,000 10
11 Income Tax Article 4(2) Expense 456,000 11
12 (666,000) 12
13 Adjusted cash balance per books 328,162,000 13
14 14
Date Signature
Prepared by : ............ .....................
PT. COOLINDO
RETAINED EARNINGS STATEMENT
For the Year Ended December , 31 2014
(in Rp.)
1 Retained Earnings, Januari 1, 2014 836,549,000 1

2 Net Income, 2014 173,739,450 2
3 Retained Earnings, December 31, 2014 1,010,288,450 3
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
INCOME STATEMENT
(in Rp.)
1 REVENUES 1
2 Sales 1,459,555,000 2
3 Less : Sales Discount (33,305,000) 3
4 Sales Return & Allowances (9,720,000) 4
5 Net Sales 1,416,530,000 5
6 6
7 Less : Cost of Merchandise Sold (709,950,000) 7
8 Gross Profit 706,580,000 8
9 OPERATING EXPENSE 9
10 Utilities Expense 26,975,900 10
11 Office Supplies Expense 25,740,000 11
12 Doubtful Debts Expense 26,145,550 12
13 Spoilage Expense 4,985,000 13
14 Depreciation Expense 108,000,000 14
15 Insurance Expense 22,500,000 15
16 Wages and Salaries 251,581,000 16
17 Advertising Expense 29,475,000 17
18 Others Operating Expense 34,663,100 18
19 Total Operating Expense (530,065,550) 19
20 Operating Profit 176,514,450 20
21 OTHER REVENUES / GAINS 21
22 Interest Income 24,976,000 22
23 Freight Collected 5,852,000 23
24 Late Fees Collected 7,953,000 24
25 Total Other Revenues/Gains 38,781,000 25
26 26
27 OTHER EXPENSE / LOSSES 27
28 Interest Expenses 20,161,000 28
29 Bank Service Charges 11,574,000 29
30 Income Tax Article 4 (2) Expense 7,268,000 30
31 Income Tax Expense - 31
32 Late Fees Expense 2,553,000 32
33 (41,556,000) 33
34 Net Income 173,739,450 34
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
STATEMENT OF FINANCIAL POSITION
Per December, 31 2014
(in Rp.)
1 ASSET LIABILITIES 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 328,162,000 Accounts Payable 289,450,000 3
4 Petty Cash 5,479,400 Accrued Expense 28,787,400 4
5 Accounts Receivable 340,213,500 VAT (Value Added Tax) Payable 8,728,500 5
6 Allowance of Doubtful Debt (38,995,550) 301,217,950 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 148,500,000 Income Tax Article 21 Payable 2,965,000 7
8 Office Supplies 11,060,000 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 37,500,000 Income Tax Article 25/29 Payable 2,610,000 9
10 VAT (Value Added Tax) Receivable - 10
11 VAT (Value Added Tax) In - 11
12 Prepaid Income Tax Article 25 14,910,000 12
13 TOTAL CURRENT ASSET 846,829,350 TOTAL CURRENT LIABILITIES 332,540,900 13
14 FIXED ASSETS LONG TERM LIABILITY 14
15 Land 700,000,000 MANDIRI Bank, Loan 469,400,000 15
16 Buildings 888,000,000 TOTAL LIABILITIY 801,940,900 16
17 Acc. Depreciation – Buildings (222,000,000) 666,000,000 17
18 Equipment 508,800,000 OWNER'S EQUITY 18
19 Acc. Depreciaton – Equipment (254,400,000) 254,400,000 Retained Earnings 1,010,288,450 19
20 Capital Stock 655,000,000 20
21 TOTAL FIXED ASSETS 1,620,400,000 TOTAL OWNER'S EQUITY 1,665,288,450 21
22 TOTAL ASSET 2,467,229,350 TOTAL LIABILTIES & OWNER'S EQUITY 2,467,229,350 22
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
CASH FLOW STATEMENT
(in Rp.)
1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 From customers 92,745,000 3
4 Interest Income 2,420,000 4
5 Cash Receipts from Operating Activities 95,165,000 5
6 6
7 Cash payments: 7
8 To suppliers (78,250,000) 8
9 Accrued Expenses (26,102,500) 9
10 Income Tax Article 21 Payable (1,775,000) 10
11 VAT (Value Added Tax) Payable (28,475,000) 11
12 Income Tax Article 25/29 Payable (1,453,000) 12
13 Other Operating expense (6,018,100) 13
14 Utilities Expense - 14
15 Interest Expense (5,350,000) 15
16 Bank Service Charges (210,000) 16
17 Cash Payments from Operating Activities (147,633,600) 17
18 Net cash provided by operating activities (52,468,600) 18
19 19
20 CASH FLOW FROM INVESTING ACTIVITIES 20
21 CASH FLOW FROM FINANCING ACTIVITIES 21
22 Payment of MANDIRI Loan (15,600,000) 22
23 Net increase/decrease in cash (68,068,600) 23
24 24
25 Cash at November, 30, 2014 25
26 Cash in Bank 387,560,000 26
27 Petty Cash 14,150,000 27
28 Cash at November 30, 2014 401,710,000 28
29 Cash at December 31, 2014 333,641,400 29
30 Cash in Bank 328,162,000 30
31 Petty Cash 5,479,400 31
32 Cash at December 31, 2014 333,641,400 32
Date Signature
Prepared by : ............ .....................

PT. COOLINDO
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2014
(in Rp.)
Page: GJ 01
POST.
REF
1 DEC 31 Sales 4-110 1,459,555,000 1
2 Interest Income 8-110 24,976,000 2
3 Freights Collected 8-140 5,852,000 3
4 Late Fees Collected 8-150 7,953,000 4
5 Sales Discount 4-120 33,305,000 5
6 Sales Return and Allowance 4-130 9,720,000 6
7 Income Summary 1,455,311,000 7
8 (Menutup akun pendapatan) 8
9 9
10 Income Summary 1,281,571,550 10
11 Cost of Merchandise Sold 5-110 709,950,000 11
12 Utilities Expense 6-110 26,975,900 12
13 Office Supplies Expense 6-120 25,740,000 13
14 Doubtful Debts Expense 6-131 26,145,550 14
15 Spoilage Expense 6-140 4,985,000 15
16 Depreciation Expense 6-151 108,000,000 16
17 Insurance Expense 6-160 22,500,000 17
18 Wages and Salaries 6-180 251,581,000 18
19 Advertising Expense 6-190 29,475,000 19
20 Others Operating Expense 6-200 34,663,100 20
21 Interest Expenses 9-110 20,161,000 21
22 Bank Service Charges 9-120 11,574,000 22
23 Income Tax Article 4(2) Expense 9-140 7,268,000 23
24 Late Fees Expenses 9-130 2,553,000 24
25 (Menutup akun beban) 25
26 26
27 Income Summary 173,739,450 27
28 Retained Earnings 173,739,450 28
29 (Menutup net income 2014) 29
30 30
31 TOTAL 2,953,647,000 2,953,647,000 31

Posted by : ............ .....................
Total Total

PT. COOLINDO PURCHASES, SALES AND CASH RECEIPTS JOURNALS

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

PT. COOLINDO PURCHASES, SALES AND CASH RECEIPTS JOURNALS

Uploaded by

Copyright:

Available Formats

PT.

Date Signature RECAPITULATION

Date Signature RECAPITULATION

TOTAL 587,205,500 TOTAL 587,205,500

Date Signature RECAPITULATION

TOTAL 93,600,000 TOTAL 93,600,000

2 5 BKK 12-02 PT. USAHA JAYA 39,500,000 39,500,000 2

3 16 BKK 12-03 PT. SOBAT JAYA 38,750,000 38,750,000 3

4 18 BKK 12-04 Pelunasan Pajak SPT Masa 2-130 28,475,000 31,703,000 4

7 27 BKK 12-05 Angsuran pinjaman 2-210 15,600,000 20,950,000 7

Date Signature RECAPITULATION

TOTAL 154,353,000 TOTAL 154,353,000

Date Signature RECAPITULATION

2 VAT (Value Added Tax) In 1,730,000 2

3 Merchandise Inventory 17,300,000 3

4 (Retur pembelian ke PT. USAHA JAYA) 4

6 30 NK-12/01 VAT (Value Added Tax) Out 972,000 6

7 Sales Return and Allowance 9,720,000 7

8 Accounts Receivable 10,692,000 8

9 (Retur penjualan dari TOKO LAKU) 9

11 Merchandise Inventory 7,200,000 11

12 Cost of Merchandise Sold 7,200,000 12

13 (Retur penjualan dari TOKO LAKU) 13

21 TOTAL 36,922,000 36,922,000 21

RECAPITULATION Date Signature

TOTAL 36,922,000 TOTAL 36,922,000

Post Purchased Sold Balance

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

Post Purchased Sold Balance

Account : Cash in Bank Acct. No. : 1-110

Account : Petty Cash Acct. No. : 1-120

Account : Accounts Receivable Acct. No. : 1-130

Account : Allowance of Doubtful Debt Acct. No. : 1-140

Account : Merchandise Inventory Acct. No. : 1-150

Account : Prepaid Insurance Acct. No. : 1-170

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Account : VAT (Value Added Tax) In Acct. No. : 1-191

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Account : Land Acct. No. : 1-310

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

Account : Equipment Acct. No. : 1-330

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Account : Accounts Payable Acct. No. : 2-110

Account : Accrued Expense Acct. No. : 2-120

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Account : Income Tax Article 23 Payable Acct. No. : 2-133

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

Account : Mandiri Bank, Loan Acct. No. : 2-210

Account : Stock Capital Acct. No. : 3-110

Account : Retained Earnings Acct. No. : 3-130

Account : Sales Acct. No. : 4-110

Account : Sales Discount Acct. No. : 4-120

Account : Cost of Merchandise Sold Acct. No. : 5-110

Account : Utilities Expense Acct. No. : 6-110

Account : Office Supplies Expense Acct. No. : 6-120

Account : Doubtful Debts Expense Acct. No. : 6-131

Account : Spoilage Expense Acct. No. : 6-140

Account : Depreciation Expense Acct. No. : 6-151

Account : Wages and Salaries Acct. No. : 6-180

Account : Advertising Expense Acct. No. : 6-190

Account : Others Operating Expense Acct. No. : 6-200

Account : Interest Income Acct. No. : 8-110