PT.

BOOMBASSTIK
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2017
(in Rp.)
Page: __________
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 M-12/03 Depreciation Expense 6-150 43,812,500 1
2 Acc. Depreciation – Buildings 1-321 16,731,250 2
3 Acc. Depreciaton – Equipment 1-331 10,683,250 3
4 Acc. Depreciation - Automobile 1-341 16,398,000 4
5 (Pencatatan depresiasi Des. Gedung, peralatan, 5
6 dan kendaraan) 6
7 7
8 Utilities Expense 6-110 4,985,000 8
9 Accrued Expense 2-120 4,985,000 9
10 (Beban air, listrik, dan tel. yang masih harus dibayar) 10
11 11
12 Insurance Expense 6-160 14,550,000 12
13 Prepaid Insurance 1-170 14,550,000 13
14 (Asuransi jatuh tempo) 14
15 15
16 Rent Expense 6-170 2,545,000 16
17 Prepaid Rent 1-180 2,545,000 17
18 (Sewa jatuh tempo) 18
19 19
20 Office Supplies Expense 6-120 23,524,350 20
21 Office Supplies 1-160 23,524,350 21
22 (Beban perlengkapan kantor ) 22
23 23
24 Allowance for Bad Debt 6-130 63,188,875 24
25 Bad Debts Expense 1-140 63,188,875 25
26 (Kelebihan pencadangan piutang tak tertagih) 26
27 27
28 VAT (Value Added Tax) Out 2-131 141,817,500 28
29 VAT (Value Added Tax) In 1-191 83,420,000 29
30 VAT (Value Added Tax) Payable 2-130 58,397,500 30

1
31 (Menutup perkiraan VAT) 31
32 32
33 Prepaid Income Tax Article 25 1-192 3,978,500 33
34 Income Tax Article 25/29 Payable 2-134 3,978,500 34
35 (Uang muka PPh Ps 25 yang harus dibayar) 35
36 36
37 Cash In Bank 1-110 3,558,800 37
38 Bank Service Charges 9-120 284,500 38
39 Income Tax Article 4(2) Expense 9-140 512,300 39
40 Interest Income 8-110 4,355,600 40
41 (Pencatatan laporan bank rekonsiliasi) 41
42 42
43 Wages and Salaries 6-180 90,972,200 43
44 Income Tax Article 21 Payable 2-132 7,726,500 44
45 Accrued Expense 2-120 83,245,700 45
46 (Gaji dan upah yang masih harus dibayar) 46
47 47
48 Interest Expenses 9-110 1,500,000 48
49 Accrued Expense 2-120 1,500,000 49
50 (bunga wesel yang masih harus dibayar) 50
51 51
52 52
53 TOTAL 395,229,525 395,229,525 53

RECAPITULATION Date Signature

DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
6-150 43,812,500 1-321 16,731,250 Posted by : ............ .....................
6-110 4,985,000 1-331 10,683,250
6-160 14,550,000 2-120 89,730,700
6-120 23,524,350 1-170 14,550,000
6-130 63,188,875 1-160 23,524,350
2-131 141,817,500 1-140 63,188,875
1-192 3,978,500 1-191 83,420,000
1-110 3,558,800 2-130 58,397,500
9-120 284,500 2-134 3,978,500
9-140 512,300 8-110 4,355,600
6-180 90,972,200 2-132 7,726,500
6-170 2,545,000 1-341 16,398,000
9-110 1,500,000 1-180 2,545,000

TOTAL 395,229,525 TOTAL 395,229,525

2
 PT. BOOMBASSTIK
WORKING SHEET
December, 31 2017
(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 2,717,183,350 - 3,558,800 2,720,742,150 2,720,742,150 - 1
2 1-120 Petty Cash 49,553,700 - 49,553,700 49,553,700 - 2
3 1-130 Accounts Receivable 1,360,631,250 - 1,360,631,250 1,360,631,250 - 3
4 1-140 Allowance for Bad Debt - 199,252,000 63,188,875 136,063,125 - 136,063,125 4
5 1-150 Merchandise Inventory 523,700,000 - 523,700,000 523,700,000 - 5
6 1-160 Office Supplies 53,675,000 - 23,524,350 30,150,650 30,150,650 - 6
7 1-170 Prepaid Insurance 218,250,000 - 14,550,000 203,700,000 203,700,000 - 7
8 1-180 Prepaid Rent 61,080,000 - 2,545,000 58,535,000 58,535,000 - 8
9 1-190 VAT (Value Added Tax) Receivable - - - - - 9
10 1-191 VAT (Value Added Tax) In 83,420,000 - 83,420,000 - - - 10
11 1-192 Prepaid Income Tax Article 25 37,725,000 - 3,978,500 41,703,500 41,703,500 - 11
12 1-193 Investment 200,000,000 - 200,000,000 200,000,000 - 12
13 1-310 Land 6,500,000,000 - 6,500,000,000 6,500,000,000 - 13
14 1-320 Buildings 4,015,500,000 - 4,015,500,000 4,015,500,000 - 14
15 1-321 Acc. Depreciation – Buildings - 987,143,750 16,731,250 1,003,875,000 - 1,003,875,000 15

3
16 1-330 Equipment 1,025,592,000 - 1,025,592,000 1,025,592,000 - 16
17 1-331 Acc. Depreciaton – Equipment - 630,311,750 10,683,250 640,995,000 - 640,995,000 17
18 1-340 Automobile 1,574,208,000 - 1,574,208,000 1,574,208,000 - 18
19 1-341 Acc. Depreciaton – Automobile - 967,482,000 16,398,000 983,880,000 - 983,880,000 19
20 2-110 Accounts Payable - 917,620,000 917,620,000 - 917,620,000 20
21 2-120 Accrued Expense - - 89,730,700 89,730,700 - 89,730,700 21
22 2-130 VAT (Value Added Tax) Payable - - 58,397,500 58,397,500 - 58,397,500 22
23 2-131 VAT (Value Added Tax) Out - 141,817,500 141,817,500 - - - 23
24 2-132 Income Tax Article 21 Payable - - 7,726,500 7,726,500 - 7,726,500 24
25 2-133 Income Tax Article 23 Payable - - - - - 25
26 2-134 Income Tax Article 25/29 Payable - - 3,978,500 3,978,500 - 3,978,500 26
27 2-135 Dividend Payable - 218,000,000 218,000,000 - 218,000,000 27
28 2-136 Notes Payable - 150,000,000 150,000,000 - 150,000,000 28
29 2-210 BANK MANDIRI Loan - 515,970,000 515,970,000 - 515,970,000 29
30 3-110 Stock Capital - 4,360,000,000 4,360,000,000 - 4,360,000,000 30
31 3-130 Retained Earnings - 7,661,226,700 - 7,661,226,700 - 7,661,226,700 31
32 3-140 Dividend 218,000,000 - 218,000,000 - - 218,000,000 - 32
33 3-150 Income Summary - - - - 33

4
34 4-110 Sales - 8,374,905,000 - 8,374,905,000 - 8,374,905,000 34
35 4-120 Sales Discount 110,502,625 - 110,502,625 110,502,625 35
36 4-130 Sales Return and Allowance 60,629,000 - 60,629,000 60,629,000 36
37 5-110 Cost of Merchandise Sold 4,362,247,000 - 4,362,247,000 4,362,247,000 37
38 6-110 Utilities Expense 69,872,150 - 4,985,000 74,857,150 74,857,150 38
39 6-120 Office Supplies Expense 48,256,500 - 23,524,350 71,780,850 71,780,850 39
40 6-130 Bad Debts Expense 152,296,700 - 63,188,875 89,107,825 89,107,825 40
41 6-140 Spoilage Expense 24,213,500 - 24,213,500 24,213,500 41
42 6-150 Depreciation Expense 481,937,500 - 43,812,500 525,750,000 525,750,000 42
43 6-160 Insurance Expense 130,950,000 - 14,550,000 145,500,000 145,500,000 43
44 6-170 Rent Expenses - - 2,545,000 2,545,000 2,545,000 44
45 6-180 Wages and Salaries 873,950,000 - 90,972,200 964,922,200 964,922,200 45
46 6-190 Advertising Expense 47,992,700 - 47,992,700 - 47,992,700 - 46
47 6-200 Others Operating Expense 99,308,600 - 99,308,600 - 99,308,600 - 47
48 8-110 Interest Income - 47,856,150 4,355,600 52,211,750 52,211,750 48
49 8-140 Freights Collected - 35,573,500 35,573,500 35,573,500 49
50 8-150 Late Fees Collected - 15,223,600 - 15,223,600 - 15,223,600 50
51 8-160 Dividend Revenue - 15,000,000 - 15,000,000 - 15,000,000 51
52 9-110 Interest Expenses 49,447,125 - 1,500,000 50,947,125 50,947,125 52
53 9-120 Bank Service Charges 28,854,150 - 284,500 29,138,650 29,138,650 53
54 9-140 Income Tax Article 4(2) Expense 22,835,550 - 512,300 23,347,850 23,347,850 54
55 9-145 Income Tax Expense - - - - 55
56 9-150 Late Fees Expenses 35,570,550 - 35,570,550 35,570,550 56
57 57
58 58
59 59
60 60
61 Net Income/Net Loss - - 1,774,553,225 1,774,553,225 61
62 TOTAL 25,237,381,950 25,237,381,950 395,229,525 395,229,525 25,240,376,875 25,240,376,875 8,492,913,850 8,492,913,850 18,522,016,250 18,522,016,250 62

5
 1 PT. BOOMBASSTIK 1

2 BANK RECONCILIATION - BANK MANDIRI 2

3 Desember, 31 2017 3
4 (in Rp.) 4
5 5
6 Cash balance per bank statement 2,720,742,150 6

7 7
8 Cash balance per books 2,717,183,350 8
9 Add : Interest Income 4,355,600 9
11 Less : Bank Service Charges 284,500 11
12 Income Tax Article 4(2) Expense 512,300 12
13 (796,800) 13
14 Adjusted cash balance per books 2,720,742,150 14
15 15

Date Signature

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

6
 PT. BOOMBASSTIK
INCOME STATEMENT
For the Year Ended December , 31 2017
(in Rp.)
1 REVENUES 1

2 Sales 8,374,905,000 2

3 Less : Sales Discount (110,502,625) 3

4 Sales Return & Allowances (60,629,000) 4

5 Net Sales 8,203,773,375 5

6 6

7 Less : Cost of Merchandise Sold (4,362,247,000) 7

8 Gross Profit 3,841,526,375 8
9 OPERATING EXPENSE 9
10 Utilities Expense 74,857,150 10
11 Office Supplies Expense 71,780,850 11
12 Bad Debts Expense 89,107,825 12
13 Spoilage Expense 24,213,500 13
14 Depreciation Expense 525,750,000 14
15 Insurance Expense 145,500,000 15
16 Rent Expenses 2,545,000 16
17 Wages and Salaries 964,922,200 17
18 Advertising Expense 47,992,700 18
19 Others Operating Expense 99,308,600 19
20 Total Operating Expense (2,045,977,825) 20
21 Operating Profit 1,795,548,550 21
22 OTHER REVENUES / GAINS 22
23 Interest Income 52,211,750 23
24 Freights Collected 35,573,500 24
25 Late Fees Collected 15,223,600 25
26 Dividend Revenue 15,000,000 26

27 Total Other Revenues/Gains 118,008,850 27

28 28
29 OTHER EXPENSE / LOSSES 29
30 Interest Expenses 50,947,125 30

31 Bank Service Charges 29,138,650 31

32 Income Tax Article 4(2) Expense 23,347,850 32
33 Income Tax Expense - 33
34 Late Fees Expenses 35,570,550 34
35 (139,004,175) 35
36 Net Income/Loss 1,774,553,225 36

Date Signature

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

7
 PT. BOOMBASSTIK
CHANGES OF EQUITY STATEMENT
For the Year Ended December , 31 2017
(in Rp.)

1 DESCRIPTION STOCK CAPITAL RETAINED EARNING EQUITY 1

2 Beginning Balance, Nov 30 2017 4,160,000,000 7,661,226,700 11,821,226,700 2

3 Additional Capital 200,000,000 200,000,000 3
4 Net Income 1,774,553,225 1,774,553,225 4
5 Dividend (218,000,000) (218,000,000) 5
6 Ending Balance, Dec 31 2017 4,360,000,000 9,217,779,925 13,577,779,925 6

Date Signature

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

8
 PT. BOOMBASSTIK
STATEMENT OF FINANCIAL POSITION
Per December, 31 2017
(in Rp.)
1 ASSET LIABILITY 1
2 CURRENT ASSET CURRENT LIABILITIES 2
3 Cash in Bank 2,720,742,150 Accounts Payable 917,620,000 3
4 Petty Cash 49,553,700 Accrued Expense 89,730,700 4
5 Accounts Receivable 1,360,631,250 VAT (Value Added Tax) Payable 58,397,500 5
6 Allowance for Bad Debt (136,063,125) 1,224,568,125 VAT (Value Added Tax) Out - 6
7 Merchandise Inventory 523,700,000 Income Tax Article 21 Payable 7,726,500 7
8 Office Supplies 30,150,650 Income Tax Article 23 Payable - 8
9 Prepaid Insurance 203,700,000 Income Tax Article 25/29 Payable 3,978,500 9
10 Prepaid Rent 58,535,000 Dividend Payable 218,000,000 10
11 VAT (Value Added Tax) Receivable - Notes Payable 150,000,000 11
12 VAT (Value Added Tax) In - 12

13 Prepaid Income Tax Article 25 41,703,500 13

14 Investment 200,000,000 14

15 TOTAL CURRENT ASSET 5,052,653,125 TOTAL CURRENT LIABILITIES 1,445,453,200 15

16 FIXED ASSETS LONG TERM LIABILITY 16
17 Land 6,500,000,000 BANK MANDIRI, Loan 515,970,000 17

18 Buildings 4,015,500,000 TOTAL LIABILITIY 1,961,423,200 18

19 Acc. Depreciation – Buildings (1,003,875,000) 3,011,625,000 19

20 Equipment 1,025,592,000 EQUITY 20

21 Acc. Depreciaton – Equipment (640,995,000) 384,597,000 Equity 13,577,779,925 21

22 Automobile 1,574,208,000 22
23 Acc. Depreciaton – Automobile (983,880,000) 590,328,000 23
24 24
25 TOTAL FIXED ASSETS 10,486,550,000 TOTAL EQUITY 13,577,779,925 25
26 TOTAL ASSET 15,539,203,125 TOTAL LIABILTIES & EQUITY 15,539,203,125 26

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

9
 PT. BOOMBASSTIK
CASH FLOW STATEMENT
For the Year Ended December , 31 2017
(in Rp.)

1 CASH FLOW FROM OPERATING ACTIVITIES 1

2 Cash receipts: 2
3 From customers 743,909,025 3
4 Interest Income 4,355,600 4

5 Cash Receipts from Operating Activities 748,264,625 5

6 6
7 Cash payments: 7
8 To suppliers 336,910,000 8
9 Prepaid Rent 61,080,000 9
10 Accrued Expenses 84,230,000 10
11 Income Tax Article 21 Payable 7,457,200 11
12 VAT (Value Added Tax) Payable 64,325,600 12
13 Income Tax Article 25/29 Payable 6,621,500 13
14 Other Operating expense 9,321,100 14
15 Advertising Expense 1,875,200 15
16 Late Fees Expense 235,000 16
17 Interest Expense 7,882,875 17
18 Income Tax Article 4(2) Expense 512,300 18
19 Bank Service Charges 284,500 19
20 Cash Payments from Operating Activities 580,735,275 20

21 Net cash provided by operating activities 167,529,350 21

22 22
23 CASH FLOW FROM INVESTING ACTIVITIES 23
24 Dividend Revenue 15,000,000 24
25 25
26 CASH FLOW FROM FINANCING ACTIVITIES 26
27 Payment of Woori Bank Loan (9,555,000) 27
28 Notes Payable 150,000,000 28
29 Stock Capital 200,000,000 29

30 Net increase/decrease in cash 522,974,350 30

31 31
32 Cash at November, 30, 2017 32
33 Cash in Bank 2,181,556,500 33
34 Petty Cash 65,765,000 34
35 Cash at November 30, 2016 2,247,321,500 35
36 Cash at December 31, 2017 2,770,295,850 36

37 Cash in Bank 2,720,742,150 37

38 Petty Cash 49,553,700 38
39 Cash at December 31, 2017 2,770,295,850 39

Date Signature 10
Prepared by : ............ .....................
 PT. BOOMBASSTIK
GENERAL JOURNAL - CLOSING ENTRIES
December, 31 2017
(in Rp.)
Page: GJ 01
POST.
DATE DOC. NO DESCRIPTION DEBIT CREDIT
REF
1 DEC 31 Sales 4-110 8,374,905,000 1
2 Interest Income 8-110 52,211,750 2
3 Freights Collected 8-130 35,573,500 3
4 Late Fees Collected 8-140 15,223,600 4
5 Dividend Revenue 8-150 15,000,000 5
6 Sales Discount 4-120 110,502,625 6
7 Sales Return and Allowance 4-130 60,629,000 7
8 Income Summary 3-150 8,321,782,225 8
9 (Menutup akun pendapatan) 9
10 10
11 Income Summary 3-150 6,547,229,000 11
12 Cost of Merchandise Sold 5-110 4,362,247,000 12
13 Utilities Expense 6-110 74,857,150 13
14 Office Supplies Expense 6-120 71,780,850 14
15 Bad Debts Expense 6-131 89,107,825 15
16 Spoilage Expense 6-140 24,213,500 16
17 Depreciation Expense 6-151 525,750,000 17
18 Insurance Expense 6-160 145,500,000 18
19 Rent Expense 6-170 2,545,000 19
20 Wages and Salaries 6-180 964,922,200 20
21 Advertising Expense 6-190 47,992,700 21
22 Others Operating Expense 6-200 99,308,600 22
23 Interest Expenses 9-110 50,947,125 23
24 Bank Service Charges 9-120 29,138,650 24
25 Income Tax Article 4(2) Expense 9-140 23,347,850 25
26 Income Tax Expense 9-145 - 26
27 Late Fees Expenses 9-150 35,570,550 27
28 (Menutup akun beban) 28
29 29
30 Retained Earnings 3-130 218,000,000 30
31 Dividend 3-140 218,000,000 31
32 (Menutup dividend) 32
33 33
34 Income Summary 3-150 1,774,553,225 34
35 Retained Earnings 3-130 1,774,553,225 35
36 (Menutup net income 2016) 36
37 37
38 38
39 39
40 40
41 41
42 42
43 TOTAL 17,032,696,075 17,032,696,075 43

11
 RECAPITULATION Date Signature
DEBIT CREDIT Prepared by : ............ .....................
Acc. No Amount Acc. No Amount
4-110 8,374,905,000 4-120 110,502,625 Posted by : ............ .....................
8-110 52,211,750 4-130 60,629,000
8-140 15,223,600 5-110 4,362,247,000
8-150 15,000,000 6-110 74,857,150
3-130 218,000,000 6-120 71,780,850
3-150 8,321,782,225 6-131 89,107,825
8-130 35,573,500 6-140 24,213,500
6-151 525,750,000
6-160 145,500,000
6-180 964,922,200
6-190 47,992,700
6-200 99,308,600
9-110 50,947,125
9-120 29,138,650
9-140 23,347,850
9-150 35,570,550
3-140 218,000,000
3-130 1,774,553,225
3-150 8,321,782,225
6-170 2,545,000

Total 17,032,696,075 Total 17,032,696,075

12