PT EDELWEISS ELEKT

NERACA LAJUR
31-Dec-15

Acc. Unadjusted Trial Balance Adjustments

Account Name
No Debit Credit Debit

1-1100 Cash in Bank 408,893,700 - 405,000

1-1200 Petty Cash 5,000,000 -

1-1300 Accounts Receivable 526,790,000 -

1-1400 Allowance for Doubtful Debt - 6,650,000

1-1500 Merchandise Inventory 104,931,946 -

1-1600 Store Supplies 7,565,000 -

1-1700 Prepaid Rent 4,400,000 -

1-1800 Prepaid Insurance 6,930,000 -

1-1901 Prepaid Income Tax 31,378,600 -

1-2100 Stock Invesment 145,000,000 -

1-3100 Land 192,500,000 -

1-3200 Building at Cost 768,000,000 -

1-3300 Building Accumulated Depr. - 117,760,000
1-3400 Vehicle at cost 258,000,000 -
1-3500 Vehicle Accumulated Depr. - 94,395,000
1-3600 Equipment 220,800,000 -
1-3700 Equipment Accumulated Depr. - 77,720,000
2-1100 Credit Card - -
2-1200 Accounts Payable - 491,317,500
2-1300 Accrued Expense - -
2-1400 Income Tax Payable - -
2-1500 PPN Payable - 19,500,000
2-1600 PPN Outcome - 50,230,000 50,230,000
2-1700 PPN Income 26,252,500 -
2-1800 Dividen Payable - -
2-2100 Bank Mandiri Loan - 243,000,000
3-1100 Common Stock - 1,000,000,000
3-1200 Retained Earning - 265,058,800
3-1300 Income Summary - -
4-1100 Sales of Merchandise - 2,288,700,000
4-1200 Freight Collected - 220,000
4-1300 Sales Discount 10,504,000 -
4-1400 Sales Return 16,400,000 -
5-1100 Cost of Goods Sold 1,691,993,054 -
5-1200 Freight Paid 6,815,500 -
6-1100 Advertising Expenses 10,125,000 -
6-1200 Telepon, Water and Electricity Expense 16,500,000 - 1,700,000
6-1300 Rent Expense 4,400,000 - 400,000
6-1400 StoreSupplies Expense 6,700,000 - 2,395,000
6-1500 Maintenance and Repair Expense 7,110,000 -
6-1600 Bad Debt Expense - - 9,153,700
6-1700 Depreciation Expenses 78,705,000 - 7,155,000
6-1800 Insurance Expense 1,890,000 - 315,000
Jun-00 Wages & Salaries Expense 99,000,000 - 9,000,000
8-1100 Interest Income - 5,000,000
8-1200 Deviden Income - 5,800,000
8-1300 Late Fees Collected - 858,000
9-1100 Interest Expense 5,400,000 -
9-1200 Bank Service Charge 3,400,000 - 105,000
9-1300 Income Tax Expense - - 67,575,681
9-1400 Gain/loss Sales Vehicle - -
9-1500 Miscellaneous Expense 825,000 -
9-1600 Late Fee Expense - -
4,666,209,300 4,666,209,300 148,434,381
Net profit after tax
 PT EDELWEISS ELEKTRONIK
NERACA LAJUR
31-Dec-15

Adjustments Adjusted Trial Balance Income Statement

Credit Debit Credit Debit Credit

409,298,700

5,000,000

526,790,000

9,153,700 15,803,700

104,931,946 -

2,395,000 5,170,000

400,000 4,000,000

315,000 6,615,000

31,378,600 -

145,000,000 -

192,500,000 -

768,000,000 -
2,560,000 120,320,000
258,000,000 -
3,255,000 97,650,000
220,800,000 -
1,340,000 79,060,000
- -
- 491,317,500
10,700,000 10,700,000
36,197,081 36,197,081
23,977,500 43,477,500
-
26,252,500 -
- -
- 243,000,000
- 1,000,000,000
- 265,058,800
- -
- 2,288,700,000 - 2,288,700,000
 - 220,000 - 220,000
10,504,000 - 10,504,000 -
16,400,000 - 16,400,000 -
1,691,993,054 - 1,691,993,054 -
6,815,500 - 6,815,500 -
10,125,000 - 10,125,000 -
18,200,000 18,200,000 -
4,800,000 4,800,000 -
9,095,000 9,095,000 -
7,110,000 - 7,110,000 -
9,153,700 9,153,700 -
85,860,000 85,860,000 -
2,205,000 2,205,000 -
108,000,000 108,000,000 -
510,000 5,510,000 - 5,510,000
- 5,800,000 - 5,800,000
- 858,000 - 858,000
5,400,000 - 5,400,000 -
3,505,000 3,505,000 -
67,575,681 67,575,681 -
- - - -
825,000 - 825,000 -
- - - -
148,434,381 4,703,672,581 4,703,672,581 2,057,566,935 2,301,088,000
243,521,065
2,301,088,000 2,301,088,000
 Balance
Debit Credit

409,298,700

5,000,000

526,790,000

- 15,803,700

104,931,946 -

5,170,000 -

4,000,000 -

6,615,000 -

- -

145,000,000 -

192,500,000 -

768,000,000 -
- 120,320,000
258,000,000 -
- 97,650,000
220,800,000 -
- 79,060,000
- -
- 491,317,500
- 10,700,000
- 36,197,081
- 43,477,500
- -
- -
- -
- 243,000,000
- 1,000,000,000
- 265,058,800
- -
- -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
2,646,105,646 2,402,584,581
243,521,065
2,646,105,646 2,646,105,646