PT.

LP3i
ADJUSMENT JOURNAL
DESEMBER, 31 2018
(dalam rupiah)

INVOICE
DATE DESCRIPTION REF DEBIT CREDIT
NO.
Des 31 BM12-01 Cash 1-1100 800,000
Interest Revenue 8-1100 800,000
Bank Service Charge 9-1200 310,750
Cash 1-1100 310,750

31 BM12-02 Store Supplies Expenses 6-1200 2,950,000

Store Supplies 1-1500 2,950,000

31 BM12-03 Insurance Expenses 6-1500 2,070,000

Prepaid Insurance 1-1600 2,070,000

31 BM12-04 Depreciation Of Equipment Expenses 6-1400 1,068,000

Acc.Depreciation Equipment 1-2110 1,068,000

31 BM12-05 Rent Expenses 6-1600 3,850,000

Prepaid Rent 1-1700 3,850,000

31 BM12-06 Wages & Salaries Expenses 6-1700 4,000,000

Expense Payable 2-1200 4,000,000

31 BM12-7 VAT Out 2-1500 25,430,000

VAT Payable 2-1400 13,400,000
VAT In 1-1810 12,030,000

31 BM12-08 Bad Debt Expense 6-1300 1,856,250

Allowance Fo Doubtful Debt 1-1300 1,856,250

31 BM12-09 Telephone & Electricity Expenses 6-1100 2,750,000

Expense Payable 2-1200 2,750,000

TOTAL 45,085,000 45,085,000

 PT. LP3i
WORK SHEET
31 DESEMBER 2018
(Dalam Ribuan Rupiah)
Account Trial Balance Adjusment Journal Trial Balance After AJP Income Statments Balance Sheet
Account Name
Number Debet Credit Debet Credit Debet Credit Debet Credit Debet Credit
1-1100 Cash 219,090,300 800,000 310,750 219,579,550 219,579,550
1-1200 Account Receivable 37,125,000 37,125,000 37,125,000
1-1300 Allowance for Doubtful Debt 12,210,000 1,856,250 14,066,250 14,066,250
1-1400 Merchandise Inventory 372,300,000 372,300,000 372,300,000
1-1500 Store Supplies 9,200,000 2,950,000 6,250,000 6,250,000
1-1600 Prepaid Insurance 8,280,000 2,070,000 6,210,000 6,210,000
1-1700 Prepaid Rent 10,400,000 3,850,000 6,550,000 6,550,000
1-1800 Prepaid Advertising 1,990,000 1,990,000 1,990,000
1-1810 VAT In 12,030,000 12,030,000
1-1820 Prepaid VAT
1-2100 Equipment 35,600,000 35,600,000 35,600,000
1-2110 Acc. Depr. Of Equipment 7,320,000 1,068,000 8,388,000 8,388,000
2-1100 Account Payable 43,890,000 43,890,000 43,890,000
2-1200 Expense Payable 7,300,000 6,750,000 14,050,000 14,050,000
2-1300 Income Tax Payable
2-1400 VAT Payable 13,400,000 13,400,000 13,400,000
2-1500 VAT Out 25,430,000 25,430,000
2-1600 Dividend Payable
2-2100 Bank Danamon Loan 99,000,000 99,000,000 99,000,000
3-1100 Capital Stock 277,000,000 277,000,000 277,000,000
3-1200 Retained Earning 248,770,000 248,770,000 248,770,000
3-1300 Dividend 5,300,000 5,300,000 5,300,000
3-1400 Income Summary
4-1100 Sales 379,500,000 379,500,000 379,500,000
4-1200 Sales Return 30,950,000 30,950,000 30,950,000
4-1300 Sales Discount 9,594,700 9,594,700 9,594,700
5-1100 Cost Of Good Sold 291,550,000 291,550,000 291,550,000
6-1000 Advertising Expense 2,575,000 2,575,000 2,575,000
6-1100 Telephone & Electricity Exp 7,950,000 2,750,000 10,700,000 10,700,000
6-1200 Store Supplies Expense 3,100,000 2,950,000 6,050,000 6,050,000
6-1300 Bad Debt Expense 7,050,000 1,856,250 8,906,250 8,906,250
6-1400 Depr. of Equipment Expense 4,905,000 1,068,000 5,973,000 5,973,000
6-1500 Insurance Expense 6,400,000 2,070,000 8,470,000 8,470,000
6-1600 Rent Expense 12,220,000 3,850,000 16,070,000 16,070,000
6-1700 Wages & Salaries Expense 3,430,000 4,000,000 7,430,000 7,430,000
6-1800 Other Operating Expense 12,000,000 12,000,000 12,000,000
8-1100 Interest Revenue 7,900,000 800,000 8,700,000 8,700,000
9-1100 Interest Expense 1,970,000 1,970,000 1,970,000
9-1200 Bank Service Charge 2,200,000 310,750 2,510,750 2,510,750
9-1300 Income Tax Expense 1,110,000 1,110,000 1,110,000

1,108,320,000 1,108,320,000 45,085,000 45,085,000 1,106,764,250 1,106,764,250 415,859,700 388,200,000 690,904,550 718,564,250
Profit/Loss 27,659,700 27,659,700
1,108,320,000 1,108,320,000 45,085,000 45,085,000 1,106,764,250 1,106,764,250 415,859,700 415,859,700 718,564,250 718,564,250
 PT.LP3i
INCOME STATMENT
31 DESEMBER 20
(Dalam Rupiah)

KETERANGAN

REVENUE
Sales 379,500,000
Sales Return (30,950,000)
Sales Discount (9,594,700)
Net Sales 338,955,300

Cost Of Good Sold 291,550,000

Gross Profit 47,405,300

OPERATING EXPENSES
Advertising Expense 2,575,000
Telephone & Electricity Exp 10,700,000
Store Supplies Expense 6,050,000
Bad Debt Expense 8,906,250
Depr. of Equipment Expense 5,973,000
Insurance Expense 8,470,000
Rent Expense 16,070,000
Wages & Salaries Expense 7,430,000
Other Operating Expense 12,000,000
Sub Total 78,174,250
Operating Net Profit (Loss) (30,768,950)

OTHER REVENUE
Interest Revenue 8,700,000

Other Expenses
Interest Revenue 1,970,000
Bank Service Charge 2,510,750
Total Other Expense 4,480,750
EARNING BEFORE TAX (26,549,700)
Income Tax Expenses 1,110,000
EARNING AFTER TAX (27,659,700)
 PT. LP3i
CAPITAL STATMENT
31 DESEMBER 2018

KETERANGAN

Retained Earning, 1 Desember 2018 248,770,000

Devidend 5,300,000
243,470,000
Loss (27,659,700)

Retained Earning, 31 Desember 2018 215,810,300

 PT. LP3i
BALANCE SHEET
31 DESEMBER 2018
(Dalam Rupiah)

KETERANGAN KETERANGAN
ASSETS LIABILITES
Current Assets Current Liabilites
Cash 219,579,550 Account Payable 43,890,000
Account Receivable 37,125,000 Expense Payable 14,050,000
Allowance for Doubtful Debt (14,066,250) VAT Payable 13,400,000
Merchandise Inventory 372,300,000 Total Current Liabilities 71,340,000
Store Supplies 6,250,000
Prepaid Insurance 6,210,000
Prepaid Rent 6,550,000 Long Term Liabilities
Prepaid Advertising 1,990,000 Bank Danamon Loan 99,000,000
Total Current Assets 635,938,300

Fixed Assets EQUITY

Equipment 35,600,000 Common Stock 277,000,000
Acc. Depr. Of Equipment (8,388,000) Retained Earning, 31 Des 2018 215,810,300
Total Fixed Asset 27,212,000 Total Equity 492,810,300

TOTAL ASSETS 663,150,300 TOTAL LIABILITIES & EQUITY 663,150,300

 PT. LP3i
CASH FLOW STATMENT
31 DESEMBER 2018
(Dalam Rupiah)

KETERANGAN
ARUS KAS DARI KEGIATAN OPERASI
Penerimaan dari Costumer 323,975,300
Pembayaran Utang Gaji 1,200,000
Pembayaran Brosur 800,000
Pembayaran Listrik & Telpon 2,050,000
Pembayaran Utang Deviden 4,235,000
Pembayaran Beban Lain" 1,000,000
Pembayaran Ke Supplier 150,150,000
Pembelian Perlengkapan 4,000,000
Pembelian Peralatan 10,000,000
Arus Kas Bersih dari Kegiatan Operasi 150,540,300
ARUS KAS DARI KEGIATAN INVESTASI -
ARUS KAS DARI KEGIATAN PENDANAAN -

Kenaikan Bersih Kas 150,540,300

Kas Awal Periode 68,550,000

Kas Pada Akhir Periode 219,090,300

 PT.LP3i
CLOSING JOURNAL
31 DESEMBER 2018
(Dalam Rupiah)

DATE DESCRIPTION REF DEBIT CREDIT

Des 31 Sales 4-1100 379,500,000
Interest Revenue 8-1100 8,700,000
Income Summary 3-1400 388,200,000

31 Income Summary 3-1400 415,859,700

Sales Return 4-1200 30,950,000
Sales Discount 4-1300 9,594,700
Cost Of Good Sold 5-1100 291,550,000
Advertising Expense 6-1000 2,575,000
Telephone & Electricity Exp 6-1100 10,700,000
Store Supplies Expense 6-1200 6,050,000
Bad Debt Expense 6-1300 8,906,250
Depr. of Equipment Expense 6-1400 5,973,000
Insurance Expense 6-1500 8,470,000
Rent Expense 6-1600 16,070,000
Wages & Salaries Expense 6-1700 7,430,000
Other Operating Expense 6-1800 12,000,000
Interest Expense 9-1100 1,970,000
Bank Service Charge 9-1200 2,510,750
Income Tax Expense 9-1300 1,110,000

31 Income Summary 3-1400 (27,659,700)

Retained Earning 3-1200 (27,659,700)

31 Income Summary 3-1400 5,300,000

Devidend 3-1300 5,300,000

TOTAL 781,700,000 781,700,000

 PT. LP3i
POST CLOSING TRIAL BALANCE
31 DESEMBER 2018
(Dalam Rupiah)

ACCOUNT ACCOUNT NAME DEBIT CREDIT

NUMBER

1-1100 Cash 219,579,550

1-1200 Account Receivable 37,125,000
1-1300 Allowance for Doubtful Debt 14,066,250
1-1400 Merchandise Inventory 372,300,000
1-1500 Store Supplies 6,250,000
1-1600 Prepaid Insurance 6,210,000
1-1700 Prepaid Rent 6,550,000
1-1800 Prepaid Advertising 1,990,000
1-2100 Equipment 35,600,000
1-2110 Acc. Depr. Of Equipment 8,388,000
2-1100 Account Payable 43,890,000
2-1200 Expense Payable 14,050,000
2-1400 VAT Payable 13,400,000
2-2100 Bank Danamon Loan 99,000,000
3-1100 Capital Stock 277,000,000
3-1200 Retained Earning 215,810,300

TOTAL 685,604,550 685,604,550