Materi Ke 10 Diklat Teknisi Pajak Siklus Akuntansilapkeu PT - Jaya Makmur d419

PT.
JAYA MAKMUR
INVENTORY CARD
NAME : TV LCD KODE : 601LCD
DECEMBER, 2019
( In Rupiah ) METODE : RATA RATA
INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
1 40 12,000,000 480,000,000
7 jual 25 12,000,000 300,000,000 15 12,000,000 180,000,000
8 -1 12,000,000 -12,000,000 16 12,000,000 192,000,000
11 f/pm-135 beli 56 14,000,000 784,000,000 72 13,555,556 976,000,000
12 nk-135 retur beli -2 14,000,000 (28,000,000) 70 13,542,857 948,000,000
15 ajkn-01 jual tunai 40 13,542,857 541,714,286 30 13,542,857 406,285,714
19 jual 24 13,542,857 325,028,571 6 13,542,857 81,257,143

22 beli 36 14,000,000 504,000,000 42 13,934,694 585,257,143
28 jual 30 13,934,694 418,040,816 12 13,934,694 167,216,327
29 beli 26 14,000,000 364,000,000 38 13,979,377 531,216,327
1,652,000,000
-28,000,000
Saldo Persediaan Akhir ……………………………

PT.JAYA MAKMUR
INVENTORY CARD
NAME : TV LED KODE : 501LED
DECEMBER, 2019
( In Rupiah ) METODE : RATA RATA
INVOICE IN OUT BALANCE

DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
DES 1 SALDO AWAL 60 14,000,000 840,000,000
7 jual 32 14,000,000 448,000,000 28 14,000,000 392,000,000
8 retur jual -2 14,000,000 -28,000,000 30 14,000,000 420,000,000
11 f/pm-135 beli 40 16,000,000 640,000,000 70 15,142,857 1,060,000,000
12 nk-135 retur beli -1 16,000,000 (16,000,000) 69 15,130,435 1,044,000,000
15 naj-kn -01 jual tunai 35 15,130,435 529,565,217 34 15,130,435 514,434,783
19 jual 20 15,130,435 302,608,696 14 15,130,435 211,826,087
22 beli 36 16,000,000 576,000,000 50 15,756,522 787,826,087
28 jual 35 15,756,522 551,478,261 15 15,756,522 236,347,826
29 beli 20 16,000,000 320,000,000 35 15,895,652 556,347,826
1,536,000,000
(16,000,000)
Total ……………………………
PT.JAYA MAKMUR
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2019
(In rupiah)
NO CUSTOMER BALANCE
C001 Toko Baru 1,012,000,000

C002 Toko Elok -
C003 Toko Pesona 1,584,000,000
C004 Toko Maju 151,800,000
Total ……………… 2,747,800,000
PT.JAYA MAKMUR
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2019
(In rupiah)
NO SUPPLIER BALANCE
S001 PT.MAYA 1,188,000,000

S002 CV.PELITA 752,400,000
S003 PT.PENA MAS -
Total ……………… 1,940,400,000
PT SEJAHTERA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2019
(In rupiah)
KODE PRODUCT BALANCE
501.LED TV.LED 556,347,826

601.LCD TV.LCD 531,216,327
Total ……………… 1,087,564,153

-
PT.JAYA MAKMUR
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2019
(In Rupiah)
Nama : TOKO Baru Kode : C001
Balance
Date Description Ref Debit Credit
Debit
Des 1 170,500,000
2019 4 kas 170,500,000 -
19 penjualan 1,012,000,000 1,012,000,000
1,012,000,000
Nama : TOKO ELOK Kode : C002

Balance
Debit
Des 1 327,800,000
2019 7 penjualan 1,046,100,000 1,373,900,000
8 retur 56,100,000 1,317,800,000
14 kas 990,000,000 327,800,000
16 kas 327,800,000 -
Nama : TOKO PESONA Kode : C003
Balance
Debit
Des 1 189,200,000
2019 24 kas 189,200,000 -

28 penjualan 1,584,000,000 1,584,000,000
Nama : TOKO MAJU Kode : C004
Balance
Debit
Des 1 151,800,000
2019
PT.JAYA MAKMUR
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2019
(In Rupiah)
Nama : PT MAYA Kode : S001
Balance
Debit
Des 1
2019 9 kas 262,900,000
22 beli 1,188,000,000
Nama : CV.PELTA Kode : S002
Balance
Debit
Des 1
2019 23 kas 225,500,000
29 pembelian 752,400,000
Nama : PT PENA MAS Kode : S003
Balance
Debit
Des 1
2019 6 kas 80,300,000
11 pembelian 1,566,400,000
12 retur 48,400,000
20 kas 1,518,000,000
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
262,900,000
1,188,000,000
1,188,000,000
Balance
Credit
225,500,000
752,400,000
Balance
Credit
80,300,000
1,566,400,000
1,518,000,000
-
PT.JAYA MAKMUR
PETTY CASH
DECEMBER, 2019
( In Rupiah )
EVIDEN DEBIT CREDIT

DATE DESCRIPTION
NUMBER ACCOUNT ACCOUNTS NO. TOTAL PETTY CASH
Des 3 pc12-01 bayar brosur iklan Advertising Expense 6-1000 1,500,000 1,500,000
2019 5 pc12-02 listrik & telp. Nov 2017 Expanse Payable 2-1200 2,600,000 2,600,000
10 pc12-03 beli perlengkapan Store Supplies 1-1600 3,000,000
Other Operating Expanse 6-1800 300,000 3,300,000
26 pc12-04 perbaikan toko Other Operating Expanse 6-1800 1,000,000 1,000,000
TOTAL ……………………………. 8,400,000 8,400,000
Date Signature
Prepare By : ............. ....................
Posted By : ............ ....................

PT.JAYA MAKMUR
GENERAL JOURNAL
DECEMBER 2019
( In Rupiah )
EVIDEN Pos
DATE DESCRIPTION Debit Credit
NUMBER Ref
Des 8 nk-f-aj/41 Sales Return 51,000,000
2019 Value Added Taxes Out 5,100,000
Account Receivable 56,100,000
Merchandise Inventory 40,000,000
Cost Of Goods Sold 40,000,000
12 nk-135 Account Payable 48,400,000

Merchandise Inventory 44,000,000
Value Added Taxes In 4,400,000
TOTAL ……………………. 144,500,000 144,500,000
Date Signature RECAPITULATION

DEBIT KREDIT
Prepare By : ............. ............... ACC. NO TOTAL ACC. NO TOTAL
1-1500 40,000,000 1-1400 56,100,000
Posted By : ............ ................
4-1200 51,000,000 1-1910 4,400,000
2-1500 5,100,000 5-1100 40,000,000
2-1100 48,400,000 1-1500 44,000,000
TOTAL 144,500,000 TOTAL 144,500,000
28,000,000 16,000,000
12,000,000 28,000,000
40,000,000 44,000,000
PT.JAYA MAKMUR
CASH RECEIPT JOURNAL
DECEMBER, 2019
( In Rupiah )
DEBIT CREDIT
EVIDEN OTHERS OTHERS

DATE DESCRIPTION ACCOUNT
NUMBER CASH IN BANK ACCOUNTS RECEIVABLE ACCOUNTS
ACCOUNT TOTAL ACCOUNT
NO NO
Des 4 bmk - xi-01 toko baru 170,500,000 170,500,000
2019 14 bkm - xii -02 toko elok 990,000,000 990,000,000
15 aj-kn-01 penjualan tunai 1,562,000,000 Cost Of Goods Sold 5-1100 1,071,279,503 sales 4-1100
ppn outcome 2-1500
Merchandise Inventory 1-1500
16 bkm-xii-03 toko elok 327,800,000 327,800,000
21 bkm-xii-04 toko subur 10,000,000 Allowances for Bad Debts 1-1400
24 bkm-xii-05 toko pesona 189,200,000 189,200,000
TOTAL ………………… 3,249,500,000 1,071,279,503 1,677,500,000

ACCOUNT NUMBER…………………. 11110 v 2-1100
Prepare By : ............. .................... DEBIT KREDIT
ACC. NO TOTAL ACC. NO

Posted By : ............ ....................
11110 3,249,500,000 2-1100
5-1100 1,071,279,503 4-1100
2-1500
1-1400
1-1500
TOTAL 4,320,779,503 TOTAL
( In Rupiah )
RS
TOTAL
1,420,000,000
142,000,000
1,071,279,503
10,000,000
2,643,279,503
v
KREDIT
TOTAL
1,677,500,000
1,420,000,000
142,000,000
10,000,000
1,071,279,503
4,320,779,503
PT.JAYA MAKMUR
SALES JOURNAL
DECEMBER, 2019
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION ACCOUNT COGS

SALES VAT OUT FREIGHT COLLECTED INVENTAORY
RECEIVABLE
Des 7 F-A/J/41 TOKO ELOK 1,046,100,000 748,000,000 951,000,000 95,100,000 748,000,000

2019 19 F-A/J/42 TOKO BARU 1,012,000,000 627,637,267 920,000,000 92,000,000 627,637,267
28 F-A/J/43 TOKO PESONA 1,584,000,000 969,519,077 1,440,000,000 144,000,000 969,519,077
3,642,100,000 2,345,156,344 3,311,000,000 331,100,000 - 2,345,156,344

ACCOUNT NUMBER……………. 1-1300 4-1100 2-1500 1-1500
Prepare By : ............. .................... DEBIT KREDIT
ACC. NO TOTAL ACC. NO TOTAL

Posted By : ............ ....................
1-1300 3,642,100,000 4-1100 3,311,000,000
5-1100 2,345,156,344 2-1500 331,100,000
1-1500 2,345,156,344
TOTAL 5,987,256,344 TOTAL 5,987,256,344
PT.JAYA MAKMUR
CASH PAYMENT JOURNAL
DECEMBER, 2019
( In Rupiah )
DEBIT CREDIT
EVIDEN CHECK OTHERS OTHERS
DATE NUMBER
DESCRIPTION ACCOUNT PURCHASE
NO. CASH IN BANK ACC
PAYABLE ACCOUNT ACC NO. TOTAL DISCOUNT ACCOUNT TOTAL
NO.
Des 3 bkk-101 gaji nov bp12-001 Expanse Payable 2-1200 47,500,000 47,500,000
2019 6 bkk-102 PT.PENA MAS BP12-002 80,300,000 80,300,000
9 bkk-103 PT.MAYA BP12-003 262,900,000 262,900,000
17 BKK-104 UTANG PPN & PS.21 BP12-004 Income Tax Payable 2-1300 2,600,000
PPN Payable 2-1400 4,200,000 6,800,000
18 BKK105 UTANG DEVIDEN NY.ERLINA BP12-005 Deviden Payable 2-1600 4,500,000 4,050,000 Income Tax Payable 2-1300 450,000
20 BKK-106 PT.PENA MAS BP12-006 1,518,000,000 1,518,000,000
23 BKK-107 CV.PELITA BP12-007 225,500,000 225,500,000
30 BKK-108 BANK DANAMON BP12-008 Bank Danamon Loan 2-2100 18,000,000
Interest Expense 9-1100 2,000,000 20,000,000
30 BKK - 109 PT.GRAMEDIA BP12-09 Advertising Expense 20,000,000 21,600,000 Income Tax Payable 400,000
Other Operating Expanse 2,000,000
TOTAL ………………… 2,086,700,000 100,800,000 2,186,650,000 850,000
ACCOUNT NUMBER…………………. 2-1100 v 1-1100 v

DEBIT KREDIT
Prepare By : ............. ....................
Posted By : ............ .................... 2-1100 2,086,700,000 1-1100 2,186,650,000
2-1200 47,500,000 2-1300 850,000
2-1400 4,200,000
2-1300 2,600,000
6-1000 20,000,000
6-1800 2,000,000
2-1600 4,500,000
2-2100 18,000,000
9-1100 2,000,000
TOTAL 2,187,500,000 TOTAL 2,187,500,000
PT.JAYA MAKMUR
PURCHASE JOURNAL
DECEMBER, 2019
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION MERCHANDISE ACCOUNT

VAT IN
INVENTORY PAYABLE
Des 11 f/pm-135 pt.pena mas 1,424,000,000 142,400,000 1,566,400,000

2019 22 e-75 pt.maya 1,080,000,000 108,000,000 1,188,000,000
29 t-2205 cv.pelita 684,000,000 68,400,000 752,400,000
TOTAL……………. 3,188,000,000 318,800,000 3,506,800,000

ACCOUNT NUMBER ……………

DEBIT KREDIT
Prepare By : ............. ....................
Posted By : ............ ....................
1-1500 3,188,000,000 2-1100 3,506,800,000
1-1910 318,800,000
TOTAL 3,506,800,000 TOTAL 3,506,800,000

PT.JAYA MAKMUR
TRIAL BALANCE, NOVEMBER 30, 2019
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1100 Cash In Bank 268,550,000
1-1200 Petty Cash 11,700,000
1-1300 Account Receivable 839,300,000
1-1400 Allowances for Bad Debts 44,000,000
1-1500 Merchandise Inventory 1,320,000,000
1-1600 Store Supplies 5,200,000
1-1700 Prepaid Insurance 12,500,000
1-1800 Prepaid Rent 20,500,000
1-1900 Prepaid Tax 33,000,000
1-1910 Value Added Taxes In -
1-1920 Prepaid PPN -
1-2100 Equipment 569,600,000
1-2110 Acccumulated Depreciation – Equipment 120,800,000
2-1100 Account Payable 568,700,000
2-1200 Expanse Payable 50,100,000
2-1300 Income Tax Payable 2,600,000
2-1400 PPN Payable 4,200,000
2-1500 Value Added Taxes Out -
2-1600 Deviden Payable 4,500,000
2-2100 Bank Danamon Loan 450,000,000
3-1100 Command Stock 500,000,000
3-1200 Retained Earning 449,500,000
3-1300 Devidend 127,500,000
3-1400 Income Summary
4-1100 Sales 56,052,900,000
4-1200 Sales Return -
5-1100 Cost Of Goods Sold 54,395,820,000
5-1200 Freight Paid 32,800,000
6-1000 Advertising Expense 19,120,000
6-1100 Telepon & Electricity Expense 17,800,000
6-1200 Supplies Expense 29,750,000
6-1300 Bad Debts Expense 20,000,000
6-1400 Depreciation Expense – Equipment 73,500,000
6-1500 Insurance expense 31,400,000
6-1600 Rent Expense 62,900,000
6-1700 Wages & Salaries 400,000,000
6-1800 Other Operating Expanse 10,100,000
8-1100 Interest Revenue 81,140,000
9-1100 Interest Expense 16,200,000 -
9-1200 Bank Service Charge 11,200,000
9-1300 Income Tax Expense -
Jumlah 58,328,440,000 58,328,440,000
PT.JAYA MAKMUR
LEDGER
DECEMBER 31, 2019
(In Rupiah)
Nama : CASH IN BANK Nomor :

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT
REF
Rp Rp Rp
Dec, 1 268,550,000
2019 31 kas masuk 3,249,500,000 3,518,050,000
31 kas keluar ### 1,331,400,000
Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 11,700,000
2019 31 kas kecil keluar 8,400,000 3,300,000
Nama : Account Receivable Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 839,300,000
2019 31 penjualan 3,642,100,000 4,481,400,000
31 umum 56,100,000 4,425,300,000
31 kas masuk ### 2,747,800,000
Nama : Allowance of DoubTful Debt Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas masuk 10,000,000
Nama : Merchandise Inventory Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 1,320,000,000
2019 31 pembelian 3,188,000,000 4,508,000,000
31 penjualan ### 2,162,843,656
31 kas masuk ### 1,091,564,153
31 retur 40,000,000 44,000,000 1,087,564,153
Nama : STORE SUPPLIES Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 5,200,000
2019 31 kas kecil 3,000,000 8,200,000
Nama : Prepaid insurance Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 12,500,000
2019
Nama : PREPAID RENT Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 20,500,000
2019
Nama : PREPAID TAX Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 33,000,000
2019
Nama : PPN INCOME Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2019 31 pembelian 318,800,000 318,800,000
31 umum 4,400,000 314,400,000
Nama : PREPAID PPN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2019
Nama : EQUIPMENT AT COST Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 569,600,000
2019
Nama : EQUIPMENT ACCUM DEP Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec,
2019
Nama : ACCOUNT PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 pembelian ###
31 kas keluar 2,086,700,000
31 umum 48,400,000
Nama : EXPANSE PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 47,500,000
31 kas kecil 2,600,000
Nama : INCOME TAX PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 2,600,000 850,000
31 kas keluar
Nama : PPN PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 4,200,000
31
Nama : PPN OUTCOME Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 penjualan 331,100,000
31 kas masuk 142,000,000
31 umum 5,100,000
Nama : DEVIDEN PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 4,500,000
Nama : BANK DANAMON LOAN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 18,000,000
Nama : CAPITAL STOCK Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019
Nama : RETAINED EARNING Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019
Nama : DEVIDEN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 127,500,000
2019
Nama : INCOME SUMARY Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec,
2019
Nama : SALES Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 penjalan ###
31 kas masuk ###
Nama : SALES RETURN Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2019 31 umum 51,000,000 51,000,000
Nama : COST OF GOOD SOLD Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 54,395,820,000
2019 31 penjualan 2,345,156,344 56,740,976,344
31 kas masuk 1,071,279,503 57,812,255,847
31 umum 40,000,000 57,772,255,847
Nama : FREIGHT PAID Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 32,800,000
2019 32,800,000
Nama : ADVERTISING EXPANSE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 19,120,000
2019 31 kas kecil 1,500,000 20,620,000
31 Kas keluar 20,000,000 40,620,000
Nama : TELEPONE & Elicktricity expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 17,800,000
2019
Nama : store expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
POS
DATE DESCRIPTION
REF
Rp Rp Rp
Dec, 1 29,750,000
2019 31
Nama : bad debts expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 20,000,000
2019
Nama : DESCRIPTION expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 73,500,000
2019
Nama : insurance expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 31,400,000
2019
Nama : rent expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 62,900,000
2019
Nama : wages & salaries expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 400,000,000
2019
Nama : other operating expanse Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 10,100,000
2019 31 kas keluar 1,300,000 11,400,000
31 kas keluar 2,000,000 13,400,000
Nama : interest revenue Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019
Nama : interes expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 16,200,000
2019 31 kas keluar 2,000,000 18,200,000
Nama : bank service charge Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 11,200,000
2019
Nama : income tax expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec,
2019
1-1100
BALANCE
KREDIT
Rp
1-1200
BALANCE
KREDIT
Rp
1-13000
BALANCE
KREDIT
Rp
1-1400
BALANCE
KREDIT
Rp
44,000,000
54,000,000
1-1500
BALANCE
KREDIT
Rp
1-1600
BALANCE
KREDIT
Rp
1-1700
BALANCE
KREDIT
Rp
1-1800
BALANCE
KREDIT
Rp
1-1900
BALANCE
KREDIT
Rp
1-1910
BALANCE
KREDIT
Rp
1-1920
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-2110
BALANCE
KREDIT
Rp
120,800,000
2-1100
BALANCE
KREDIT
Rp
568,700,000
4,075,500,000
1,988,800,000
1,940,400,000
2-1200
BALANCE
KREDIT
Rp
50,100,000
2,600,000
-
2-1300
BALANCE
KREDIT
Rp
2,600,000
850,000
2-1400
BALANCE
KREDIT
Rp
4,200,000
-
2-1500
BALANCE
KREDIT
Rp
-
331,100,000
473,100,000
468,000,000
2-1600
BALANCE
KREDIT
Rp
4,500,000
-
2-2100
BALANCE
KREDIT
Rp
450,000,000
432,000,000
3-1100
BALANCE
KREDIT
Rp
500,000,000
3-1200
BALANCE
KREDIT
Rp
449,500,000
3-1300
BALANCE
KREDIT
Rp
3-1400
BALANCE
KREDIT
Rp
4-1100
BALANCE
KREDIT
Rp
56,052,900,000
59,363,900,000
60,783,900,000
4-1200
BALANCE
KREDIT
Rp
5-1100
BALANCE
KREDIT
Rp
5-1200
BALANCE
KREDIT
Rp
6-1000
BALANCE
KREDIT
Rp
6-1100
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1300
BALANCE
KREDIT
Rp
6-1400
BALANCE
KREDIT
Rp
6-1500
BALANCE
KREDIT
Rp
6-1600
BALANCE
KREDIT
Rp
6-1700
BALANCE
KREDIT
Rp
6-1800
BALANCE
KREDIT
Rp
8-1100
BALANCE
KREDIT
Rp
81,140,000
9-1100
BALANCE
KREDIT
Rp
9-1200
BALANCE
KREDIT
Rp
6-2100
BALANCE
KREDIT
Rp
PT.JAYA MAKMUR
TRIAL BALANCE, DESEMBER 31, 2019
IN RUPIAH
ACC NO. ACCOUNT NAME DEBIT CREDIT

1-1100 Cash In Bank 1,331,400,000
1-1200 Petty Cash 3,300,000
1-1300 Account Receivable 2,747,800,000
1-1400 Allowances for Bad Debts 54,000,000
1-1800 Prepaid Rent 20,500,000
1-1900 Prepaid Tax 33,000,000
1-1910 Value Added Taxes In 314,400,000
1-1920 Prepaid PPN -
1-2100 Equipment 569,600,000
1-2110 Acccumulated Depreciation – Equipment 120,800,000
2-1100 Account Payable 1,940,400,000
2-1200 Expanse Payable -
2-1300 Income Tax Payable 850,000
2-1400 PPN Payable -
2-1500 Value Added Taxes Out 468,000,000
2-1600 Deviden Payable -
2-2100 Bank Danamon Loan 432,000,000
3-1100 Command Stock 500,000,000
3-1200 Retained Earning 449,500,000
3-1300 Devidend 127,500,000
3-1400 Income Summary
4-1100 Sales 60,783,900,000
4-1200 Sales Return 51,000,000
5-1100 Cost Of Goods Sold 57,772,255,847
5-1200 Freight Paid 32,800,000
6-1000 Advertising Expense 40,620,000
6-1100 Telepon & Electricity Expense 17,800,000
6-1200 Supplies Expense 29,750,000
6-1300 Bad Debts Expense 20,000,000
6-1400 Depreciation Expense – Equipment 73,500,000
6-1500 Insurance expense 31,400,000
6-1600 Rent Expense 62,900,000
6-1700 Wages & Salaries 400,000,000
6-1800 Other Operating Expanse 13,400,000
8-1100 Interest Revenue 81,140,000
9-1100 Interest Expense 18,200,000
9-1200 Bank Service Charge 11,200,000
9-1300 Income Tax Expense
JUMLAH 64,830,590,000 64,830,590,000

PT.JAYA MAKMUR
ADJUSTMENT ENTRIES
DECEMBER 31, 2019
EVIDENCE ACC
DATE DESCRIPTION
NUMBER REF
DES 31 BM-001Cash In Bank
Bank Service Charge
Interest Revenue
31 BM-002 Supplies Expense
Store Supplies
31 BM-003 Rent Expense
Prepaid Rent
31 BM-004 Insurance expense
Prepaid Insurance
31 BM-005 Bad Debts Expense
Allowances for Bad Debts
31 BM-006 Depreciation Expense – Equipment
Acccumulated Depreciation – Equipment
31 BM-007 Wages & Salaries
Expanse Payable
Income Tax Payable
31 BM-008 Telepon & Electricity Expense
Expanse Payable
31 BM-10 Value Added Taxes Out
Value Added Taxes In
PPN Payable
31 BM -11 Income Tax Expense
Prepaid Tax
Income Tax Payable
JUMLAH
CATATAN : PEHITUNGAN PAJAK PENGHASILAN BADAN
JUMLAH KREDIT LABA RUGI
JUMLAH DEBIT LABA RUGI SEBELUM PAJAK
LABA SEBELUM PAJAK
KOREKSI POSITIF
Bad Debts Expense
Other Operating Expanse
KOREKSI NEGATIF
Interest Revenue
LABA KENA PAJAK
DIBULATKAN
PPH TERUTANG : 25% X LABA KENA PAJAK (INCOME TAX EXPANSE)
Prepaid Tax
Income Tax Payable
S
DEBIT CREDIT
Rp Rp
17,500,000
2,500,000
20,000,000
6,200,000
6,200,000
6,000,000
6,000,000
7,000,000
7,000,000
55,912,000
55,912,000
8,000,000
8,000,000
60,000,000
57,000,000
3,000,000
3,000,000
3,000,000
468,000,000
314,400,000
153,600,000
542,943,500
33,000,000
509,943,500
1,177,055,500 1,177,055,500
60,885,040,000
58,701,437,847
2,183,602,153
75,912,000
13,400,000
89,312,000
2,272,914,153
101,140,000
2,171,774,153
2,171,774,000
542,943,500
33,000,000
509,943,500
PT.JAYA MAKMUR
WORK SHET , DESEMBER 31, 2019
IN RUPIAH
ACC NO. ACCOUNT NAME TRIAL BALANCE AJP NSP INCMOE STATEMENT BALANCE SHET
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1-1100 Cash In Bank 1,331,400,000 - 17,500,000 1,348,900,000 1,348,900,000
1-1200 Petty Cash 3,300,000 - 3,300,000 3,300,000
1-1300 Account Receivable 2,747,800,000 - 2,747,800,000 2,747,800,000
1-1400 Allowances for Bad Debts - 54,000,000 55,912,000 109,912,000 - 109,912,000
1-1500 Merchandise Inventory 1,087,564,153 - 1,087,564,153 1,087,564,153 -
1-1600 Store Supplies 8,200,000 - 6,200,000 2,000,000 2,000,000 -
1-1700 Prepaid Insurance 12,500,000 - 7,000,000 5,500,000 5,500,000 -
1-1800 Prepaid Rent 20,500,000 - 6,000,000 14,500,000 14,500,000 -
1-1900 Prepaid Tax 33,000,000 - 33,000,000 - - -
1-1910 Value Added Taxes In 314,400,000 - 314,400,000 - - -
1-1920 Prepaid PPN - - - -
1-2100 Equipment 569,600,000 - 569,600,000 569,600,000 -
1-2110 Acccumulated Depreciation – Equipment - 120,800,000 8,000,000 128,800,000 - 128,800,000
2-1100 Account Payable - 1,940,400,000 0 1,940,400,000 - 1,940,400,000
2-1200 Expanse Payable - - 60,000,000 60,000,000 - 60,000,000
2-1300 Income Tax Payable - 850,000 512,943,500 513,793,500 - 513,793,500
2-1400 PPN Payable - - 153,600,000 153,600,000 - 153,600,000
2-1500 Value Added Taxes Out - 468,000,000 468,000,000 - - -
2-1600 Deviden Payable - - - - -
2-2100 Bank Danamon Loan - 432,000,000 432,000,000 - 432,000,000
3-1100 Command Stock - 500,000,000 500,000,000 - 500,000,000
3-1200 Retained Earning - 449,500,000 449,500,000 - 449,500,000
3-1300 Devidend 127,500,000 - 127,500,000 127,500,000
3-1400 Income Summary - -
4-1100 Sales - 60,783,900,000 60,783,900,000 60,783,900,000
4-1200 Sales Return 51,000,000 - 51,000,000 51,000,000
5-1100 Cost Of Goods Sold 57,772,255,847 - 57,772,255,847 57,772,255,847
5-1200 Freight Paid 32,800,000 - 32,800,000 32,800,000
6-1000 Advertising Expense 40,620,000 - 40,620,000 40,620,000
6-1100 Telepon & Electricity Expense 17,800,000 - 3,000,000 20,800,000 20,800,000
6-1200 Supplies Expense 29,750,000 - 6,200,000 35,950,000 35,950,000
6-1300 Bad Debts Expense 20,000,000 - 55,912,000 75,912,000 75,912,000
6-1400 Depreciation Expense – Equipment 73,500,000 - 8,000,000 81,500,000 81,500,000
6-1500 Insurance expense 31,400,000 - 7,000,000 38,400,000 38,400,000
6-1600 Rent Expense 62,900,000 - 6,000,000 68,900,000 68,900,000
6-1700 Wages & Salaries 400,000,000 - 60,000,000 460,000,000 460,000,000
6-1800 Other Operating Expanse 13,400,000 - 13,400,000 13,400,000
8-1100 Interest Revenue - 81,140,000 20,000,000 101,140,000 101,140,000
9-1100 Interest Expense 18,200,000 - 18,200,000 18,200,000
9-1200 Bank Service Charge 11,200,000 - 2,500,000 13,700,000 13,700,000
9-1300 Income Tax Expense - - 542,943,500 542,943,500 542,943,500
JUMLAH 64,830,590,000 64,830,590,000 1,177,055,500 1,177,055,500 65,173,045,500 65,173,045,500 59,266,381,347 60,885,040,000 5,906,664,153 4,288,005,500
LABA 1,618,658,653 1,618,658,653
60,885,040,000 60,885,040,000 5,906,664,153 5,906,664,153

PT.JAYA MAKMU
BALANCE SHEE
DECEMBER 31, 20
ASSETS
DESCRIPTION
CAT
ASET LANCAR :
Cash & Bank 3
Merchandise Inventory 4
Account Receivable 5
Store Supplies 6
Prepaid Expanse 7
Prepaid Tax 8
Jumlah Aset Lancar
Longtime Invesment 9
Aset Tidak Lancar : 10
Equipment
Acccumulated Depreciation – Equipment
total aset tdk lancar
TOTAL ASET
PT.JAYA MAKMUR
BALANCE SHEET
DECEMBER 31, 2019
LIABILITY
BALANCE
DESCRIPTION
Rp CAT
Liabilities Lancar :
1,352,200,000 Account Payable 11
1,087,564,153 Tax Payable 12
2,637,888,000 Expanse Payable 13
2,000,000 total Liabilities Lancar
20,000,000 Longtime Lia Bilities :
- Bank Loan 14
5,099,652,153 TOTAL LIABILITIES
EQUITAS :
Command Stock
569,600,000 Retained Earning
(128,800,000) TOTAL EQUITAS
440,800,000
5,540,452,153 TOTAL LIABILITIES & EQUITAS

LIABILITY AND EQUITY
BALANCE
Rp
1,940,400,000
667,393,500
60,000,000
2,667,793,500
432,000,000
3,099,793,500
500,000,000
1,940,658,653
2,440,658,653
5,540,452,153
PT.JAYA MAKMUR
PROFIT AND LOSS
DECEMBER 31, 2019
DESCRIPTION 2017
CAT
I PENDAPATAN USAHA :
Sales Neto 16 60,732,900,000
II Cosht Of good Sold 17 57,805,055,847
III Groos Profit ( I - II ) 2,927,844,153
IV OPERATING EXPENSE
1 Operating Sales 18 190,882,000
2 General Adminstration Expense 563,100,000
3 Depreciation Expense – Equipment 81,500,000
Total Operating Expanse 835,482,000
V Operating Profit ( III - IV) 2,092,362,153
VI Other Revenue ( Expanse) 19
Other Revenue 101,140,000
Other Expanse (31,900,000)
Other Profit 69,240,000
VII Earning Befor Tax (EBT) 2,161,602,153
VIII Income Tax Expense 20 542,943,500
IX Earning Afther Tax (EAT) 1,618,658,653
2016
PT.JAYA MAKMUR
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2019
DESCRIPTION COMMOND STOCK RETAIRNED EARNING

Balance at1 Desember 2019
Command Stock
Retained Earning 449,500,000
Net Income 1,618,658,653
Deviden (127,500,000)
Retained Earning
Balance at 31 Desember 2017
TOTAL
-
500,000,000
1,940,658,653
2,440,658,653
PT.JAYA MAKMUR
CASH FLOW REPORT
DECEMBER 31, 2019
(In Rupiah)
DESCRIPTION Rp
kas dari aktivitas operasi :

Account Receivable 1,677,500,000
Allowances for Bad Debts 10,000,000
Sales 1,420,000,000
Value Added Taxes Out 142,000,000
Interest Revenue 20,000,000
Income Tax Payable 850,000
arus kas masuk dari aktivtas operasi
Account Payable 2,086,700,000

PPN Payable 4,200,000
Income Tax Payable 2,600,000
Deviden Payable 4,500,000
Advertising Expense 21,500,000
Expanse Payable 50,100,000
Store Supplies 3,000,000
Other Operating Expanse 3,300,000
Interest Expense 2,000,000
Bank Service Charge 2,500,000
Arus Kas Keluar dari Aktivitas Operasi
Arus Kas bersih dari aktivitas operasi
arus kas masuk dari aktivitas investasi
arus kas keluar dari aktivitas investasi
arus kas bersih dari aktivitas investasi
Arus Kas Masuk Dari Aktivitas Pendanaan:
Bank Danamon Loan 18,000,000
Arus Kas Kelyar dari aktivitas Pendanaan
Arus Kas Bersih dari Aktivitas Pendanaan
Kenaikan (Penurunan) Kas Setara Kas
Kas Setara Kas Awal Periode :
Cash In Bank 268,550,000
Petty Cash 11,700,000
Total Kas Setara Kas Awal Periode
Kas Setara Kas Akhir Periode
Cash In Bank 1,348,900,000
Petty Cash 3,300,000
Jumlah Kas Setara Kas Akhir Tahun
BALANCE
Rp
3,270,350,000
2,180,400,000
1,089,950,000
-
-
18,000,000
(18,000,000)
1,071,950,000
280,250,000
1,352,200,000
1,352,200,000
PT.JAYA MAKMUR
PER 31 DESEMBER 2019
CATATAN ATAS LAPORAN KEUANGAN
1 UMUM
A Legalitas Entitas
Perusahaan dirikan pada tahun 2016 dengan Akte Nataris Ari Suryani,SH,MKn No.19 Tang
dengan modal dasar sebnyak 5.000 lember saham @Rp.100.000,- nominal perlembar
telah ditempatkan dan di setor penuh oleh para pendiri dengan susun sebagaimana pada u
paragraf huruf B.
Mendapat pengesyahan dari KEMNKUMHAM RI no. AHU 235.TH 16 tanggal 5 Mei 2016
Domisili : Jl. MAWAR IV NO.5 Jakarta

No.Telp : (021) 730 9162
NPWP/NPPKP : 02.347.569.5.012.000
TANGGAL PENGUKUHAN PKP : Tanggal 6 Juni 2016
Email address : samidin_smd@yahoo.com
B DAFTAR PEMEGANG SAHAM

1 1. PT.JAGA RAGA
Jl.Fatimura No.15 Jakarta
NPWP :01.425.347.6.013.000
Jumlah Saham 4.000 Lembar @Rp.100.000 atau Rp.400.000.000,- (80%)
2 1. Ny. Erliana

Jl.Cemara No.20 Jakarta
NPWP :06.123.456.7.019.001
Jumlah Saham 1.000 Lembar @Rp.100.000 atau Rp.100.000.000,- (20%)
C SUSUN PENGURUS
1 1. Komisaris
Tn.Drs.Sudirman
NWPW : 06.123.456.7.019.000
2 1. Direktur
2. Ny. Erliana
NPWP :06.123.456.7.019.001
PT.JAYA MAKMUR adalah Badan Usaha yang bergerak dalam Perdagangan.

Perusahaan tersebut membeli barang dagangan secara kredit dari beberapa
Distributor dan kemudian menjualnya secara kredit/tunai ke beberapa Toko dan
para pelanggan lainnya di Jakarta dan sekitarnya.
2 IKHTISAR KEBIJAKAN AKUNTANSI

PT.JAYA MAKMUR menggukan SAK -ETAP dalam pembukuan atau akuntansi nya
dengan mengambil kebijakan Akuntansinya sebagai berikut :
Silahkan di lanjutkan seperti yang tercantum dalam Lembar Soal hal Kebijakan Akuntansi mulai
bpk ibu biar terbiasa setiap membuat Laporan keuangan termasuk Catatan Laporan keuanganny
jangan Cuma buku Tambahan Persediaan dan Buku Tambahan Utang/Piutang.
Catatan : untuk angka yang di cantumkan pada pos -pos Neraca dan Pos -Pos Laba rugi
diambil dari Neraca Lajur ya.
3 Cash & Bank

Saldo Kas dan Setara Kas per 1 & 31 Desember 2019 terdiri atas :
Kas Kecil
bank Danamond idr
Bank Mandiri USD 20.000
Bank BCA IDR
Jumlah
4 Merchandise Inventory
Saldo Persediaan Barang Dagangan per 1 & 31 Desember 2019 terdiri dari :
TV.LED
TV.LCD
Jumlah
5 Account Receivable
Saldo Piutang Dagang per 1 & 31 Desember 2019 adalah kepada :
Toko Baru
Toko Elok
Toko Pesona
Toko Maju
Jumlah Piutang Dagang
Cadangan kerugian Piutang
Saldo Piutang Neto

6 Store Supplies
Saldo Perlengkapan per 1 & 31 Desember 2019 terdiri dari :
Store Supplies
Jumlah
7 Prepaid Expanse
Saldo Biaya Dibayar di Muka per 1 & 31 Desember 2019 terdiri dari :
Prepaid Insurance
Prepaid Rent
Jumlah
8 Prepaid Tax
Saldo Pajak Dibayar di Muka per 1 & 31 Desember 2019 terdiri dari :
Prepaid Tax
Value Added Taxes In
Prepaid PPN
Jumlah
9 Longtime Invesment
Saldo Investasi Jangka panjang per 1 & 31 Desember 2019 terdiri dari :
10 Fax Asset
Saldo Aktiva Tidak Lancar per 1 & 31 Desember 2019 terdiri dari :
Harga Perolehan : 31-Dec-19
Equipment
569,600,000
Jumlah Harga Perolehan
Penyusutan
Acccumulated Depreciation – Equipment (128,800,000)
Jumlah Penyusutan
Nilai Buku Aktiva Tidak Lancar
11 Account Payable
Saldo Hutang Dagang per 1 & 31 Desember 2019 adalah kepada :
PT.MAYA
CV.PELITA
PT.PENA MAS
Jumlah
12 Tax Payable
Saldo Hutang Pajak per 1 & 31 Desember 2019 terdiri dari :
Income Tax Payable
PPN Payable
Value Added Taxes Out
Jumlah
13 Expanse Payable
Saldo Hutang Biaya per 1 & 31 Desember 2019 terdiri dari :
Expanse Payable
Deviden Payable
Jumlah
14 Bank Loan
Saldo Kewajiban Jangka Panjang per 1 & 31 Desember 2019 adalah kepada :
Bank Danamon Loan
Jumlah
15 EKUITAS
Saldo Ekuitas per 1 & 31 Desember 2019 adalah dari :
Command Stock
Retained Earning 1/12/2019
Devidend
Earning Afher Tax
Retained Earning 31/12/2019
TOTAL EQUITAS
16 Operating Income
Pendapatan Usaha Periode 1 s/d 31 Desemebr 2019 sbb
Sales
Sales Return
Penjualan Netto
17 Cost Of Good Sold
HPP Periode 1 s/d 31 Desemebr 2019 terdiri dari :
Merchandise Inventory 1/12/2019
Purchase
Purchase Return
Pembelian Neto
Freight Paid
Cosht Of Purchase
Merchandise For Sales
Merchandise Inventory 31/12/2019
Cost Of Good Sold
18 Operating Expanse
Beban Penjualan per 31 Desember 2019 terdiri dari :
Advertising Expense
Supplies Expense
Bad Debts Expense
Insurance expense
Jumlah Beban Penjualan :
General & Adm Expanse

Wages & Salaries
Telepon & Electricity Expense
Rent Expense
Jumlah Beban Adm & Umum
Depreciation & Amorticiation Expanse

Depreciation Expense – Equipment
Jumlah Beban Penyusutan

JUMLAH BEBAN USAHA
19 Other Revenue ( Expense)

Pendapatan Non Usaha
Interest Revenue
Jumlah Non Usaha :
Beban Non Usaha

Interest Expense
Bank Service Charge
Jumlah Non Usaha :
JUMLAH PENDAPATAN (BEBAN) LAIN - LAIN :
20 Income Tax Acl 25 Calculation:

Laba sebelum Pajak
Ditambah Koreksi Fiskal Positif :
a Bad Debts Expense
b Other Operating Expanse
Jumlah Koreksi Positif
Dikurangi Koreksi Negatif :

c Interest Revenue
Jumlah Koreksi Negatif

1 Penghasilan Neto Usaha
2 Pembulatan dlam ribuan penuh
JUMLAH PENGHASILAN NETO FISKAL

KOMPENSASI KERUGIAN
PENGHASILAN KENA PAJAK (PKP)
PAJAK KINI
1 25% X Rp.2.171.774.000
2 Pendapatan/beban Pajak Tangguhan
Beban Pajak Kini
KREDIT PAJAK :
1 Uang Muka PPh Pasal 21
Jumlah Kredit Pajak
Pajak YMH BAYAR SENDIRI
PAJAK TELAH DIBAYAR SENDIRI :
4 Prepaid Tax
5 SPT Pokok PPh pasal 25
Jumlah Pajak telah dibayar sendiri
PPh Kurang Bayar (Pasal 29)
PT.JAYA MAKMUR
PER 31 DESEMBER 2019
ATATAN ATAS LAPORAN KEUANGAN
is Ari Suryani,SH,MKn No.19 Tanggal 19 Maret 2016

.100.000,- nominal perlembar
engan susun sebagaimana pada uraian
U 235.TH 16 tanggal 5 Mei 2016
Rp.400.000.000,- (80%)
Rp.100.000.000,- (20%)
dalam Perdagangan.
kredit dari beberapa
ke beberapa Toko dan
an atau akuntansi nya
oal hal Kebijakan Akuntansi mulai halaman 2/22

asuk Catatan Laporan keuangannya
an Utang/Piutang.
aca dan Pos -Pos Laba rugi
31-Dec-19 31-Dec-18
3,300,000
1,348,900,000
-
-
(+)
1,352,200,000
19 terdiri dari : 31-Dec-19 31-Dec-18

556,347,826
531,216,327 (+)
1,087,564,153
31-Dec-19 31-Dec-18
1,012,000,000
-
1,584,000,000
151,800,000
2,747,800,000
(109,912,000) (+)
2,637,888,000
31-Dec-19 31-Dec-18
2,000,000
(+)
2,000,000
31-Dec-19 31-Dec-18
5,500,000
14,500,000
(+)
20,000,000
31-Dec-19 31-Dec-18
-
-
-
(+) Hal :32

-
erdiri dari : 31-Dec-19 31-Dec-18
31-Dec-19
569,600,000
(+)
(128,800,000)
440,800,000
31-Dec-19 31-Dec-18
1,188,000,000
752,400,000
-
(+)
1,940,400,000
31-Dec-19 31-Dec-18
513,793,500
153,600,000
-
(+)
667,393,500
31-Dec-19 31-Dec-18
60,000,000
(+)
60,000,000
adalah kepada : 31-Dec-19 31-Dec-18

432,000,000
(+)
432,000,000
31-Dec-19 31-Dec-18
500,000,000
449,500,000
(127,500,000)
1,618,658,653 (+)
1,940,658,653
2,440,658,653
31-Dec-19 31-Dec-18
60,783,900,000
(51,000,000)
60,732,900,000
31-Dec-19 31-Dec-18
1,320,000,000
57,583,820,000
(44,000,000)
57,539,820,000
32,800,000
57,572,620,000
58,892,620,000
(1,087,564,153)
57,805,055,847
31-Dec-19 31-Dec-18
40,620,000
35,950,000
75,912,000
38,400,000
(+)
190,882,000
Hal :33
460,000,000
20,800,000
68,900,000
13,400,000
(+)
563,100,000
81,500,000
(+)
81,500,000 (+)
A 835,482,000
31-Dec-19 31-Dec-18
101,140,000
(+)
101,140,000
18,200,000
13,700,000
(+)
31,900,000 (+)
AIN - LAIN : 69,240,000
31-Dec-19 31-Dec-18
2,183,602,153
75,912,000
13,400,000
89,312,000
2,272,914,153
101,140,000
101,140,000
2,171,774,153
153
2,171,774,000
-
2,171,774,000
542,943,500
-
542,943,500
-
-
-
-
542,943,500
33,000,000
33,000,000
509,943,500
Hal ;34
PT.JAYA MAKMUR
CLOSING ENTRIES
DECEMBER 31, 2019
POS DEBIT
DATE DESCRIPTION
REF Rp
2017 31 Sales 60,783,900,000
Dec Interest Revenue 101,140,000
Income Summary
(Penutup Saldo Kredit Perkiraan Laba rugi)
Income Summary 59,266,381,347
Sales Return
Cost Of Goods Sold
Freight Paid
Advertising Expense
Telepon & Electricity Expense
Supplies Expense
Bad Debts Expense
Depreciation Expense – Equipment
Insurance expense
Rent Expense
Wages & Salaries
Interest Expense
Bank Service Charge
Income Tax Expense
(Penutup Saldo Debit Perkiraan Laba Rugi)
Income Summary 1,618,658,653
Retained Earning
(Penutup Perkiraan Income Sumary)
Retained Earning 127,500,000
Devidend
(Penutup Perkiraan Deviden)
JUMLAH 121,897,580,000
CREDIT
Rp
60,885,040,000
51,000,000
57,772,255,847
32,800,000
40,620,000
20,800,000
35,950,000
75,912,000
81,500,000
38,400,000
68,900,000
460,000,000
13,400,000
18,200,000
13,700,000
542,943,500
1,618,658,653
127,500,000
121,897,580,000
PT.JAYA MAKMUR
LEDGER SETELAH AJP & PENUTUP
DECEMBER 31, 2019
(In Rupiah)
Nama : CASH IN BANK Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 268,550,000
2019 31 kas masuk 3,249,500,000 3,518,050,000
31 kas keluar 2,186,650,000 1,331,400,000
31 AJP 17,500,000 1,348,900,000
Nama : Petty Cash Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 11,700,000
2019 31 kas kecil keluar 8,400,000 3,300,000
Nama : Account Receivable Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 839,300,000
2019 31 penjualan 3,642,100,000 4,481,400,000
31 umum 56,100,000 4,425,300,000
31 kas masuk 1,677,500,000 2,747,800,000
Nama : Allowance of DoubTful Debt Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas masuk 10,000,000
31 AJP 55,912,000
Nama : Merchandise Inventory Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 1,320,000,000
2019 31 pembelian 3,188,000,000 4,508,000,000
31 penjualan 2,345,156,344 2,162,843,656
31 kas masuk 1,071,279,503 1,091,564,153
31 retur 40,000,000 44,000,000 1,087,564,153
Nama : STORE SUPPLIES Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 5,200,000
2019 31 kas kecil 3,000,000 8,200,000
31 AJP 6,200,000 2,000,000
Nama : Prepaid insurance Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 12,500,000
2019 31 AJP 7,000,000 5,500,000
Nama : PREPAID RENT Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 20,500,000
2019 31 AJP 6,000,000 14,500,000
Nama : PREPAID TAX Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 33,000,000
2019 31 AJP 33,000,000 0
Nama : PPN INCOME Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2019 31 pembelian 318,800,000 318,800,000
31 umum 4,400,000 314,400,000
31 AJP 314,400,000 -
Nama : PREPAID PPN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2019 31
Nama : EQUIPMENT AT COST Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 569,600,000
2019
Nama : EQUIPMENT ACCUM DEP Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec,
2019 31 AJP 8,000,000
Nama : ACCOUNT PAYABLE Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 pembelian 3,506,800,000
31 kas keluar 2,086,700,000
31 umum 48,400,000
Nama : EXPANSE PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 47,500,000
31 kas kecil 2,600,000
31 AJP 60,000,000
Nama : INCOME TAX PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 2,600,000 850,000
31 kas keluar
31 AJP 512,943,500
Nama : PPN PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 4,200,000
31 AJP 153,600,000
Nama : PPN OUTCOME Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 penjualan 331,100,000
31 kas masuk 142,000,000
31 umum 5,100,000
31 AJP 468,000,000
Nama : DEVIDEN PAYABLE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 4,500,000
Nama : BANK DANAMON LOAN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 kas keluar 18,000,000
Nama : CAPITAL STOCK Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019
Nama : RETAINED EARNING Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 JP 1,618,658,653
JP 127,500,000
Nama : DEVIDEN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 127,500,000
2019 31 JP 127,500,000 0
Nama : INCOME SUMARY Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 31 JP 60,885,040,000
2019 JP 59,266,381,347
JP 1,618,658,653
Nama : SALES Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 penjalan 3,311,000,000
31 kas masuk 1,420,000,000
31 JP 60,783,900,000
Nama : SALES RETURN Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 -
2019 31 umum 51,000,000 51,000,000
31 JP 51,000,000 -
Nama : COST OF GOOD SOLD Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 54,395,820,000
2019 31 penjualan 2,345,156,344 56,740,976,344
31 kas masuk 1,071,279,503 57,812,255,847
31 umum 40,000,000 57,772,255,847
31 JP 57,772,255,847 0
Nama : FREIGHT PAID Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 32,800,000
2019 32,800,000
31 JP 32,800,000 0
Nama : ADVERTISING EXPANSE Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 19,120,000
2019 31 kas kecil 1,500,000 20,620,000
31 Kas keluar 20,000,000 40,620,000
31 JP 40,620,000
Nama : TELEPONE & Elicktricity expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 17,800,000
2019 31 AJP 3,000,000 20,800,000
JP 20,800,000 0
Nama : store expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 29,750,000
2019 31 AJP 6,200,000 35,950,000
JP 35,950,000 0
Nama : bad debts expanse Nomor :
BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 20,000,000
2019 31 AJP 55,912,000 75,912,000
JP 75,912,000 0
Nama : DESCRIPTION expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 73,500,000
2019 31 AJP 8,000,000 81,500,000
JP 81,500,000 0
Nama : insurance expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 31,400,000
2019 31 AJP 7,000,000 38,400,000
JP 38,400,000 0
Nama : rent expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 62,900,000
2019 31 AJP 6,000,000 68,900,000
JP 68,900,000 0
Nama : wages & salaries expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 400,000,000
2019 31 AJP 60,000,000 460,000,000
JP 460,000,000 0
Nama : other operating expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 10,100,000
2019 31 kas keluar 1,300,000 11,400,000
31 kas keluar 2,000,000 13,400,000
31 JP 13,400,000 0
Nama : interest revenue Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1
2019 31 AJP 20,000,000
JP 101,140,000
Nama : interes expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 16,200,000
2019 31 kas keluar 2,000,000 18,200,000
31 JP 18,200,000 0
Nama : bank service charge Nomor :

BALANCE
POS DEBIT KREDIT
REF
Rp Rp Rp
Dec, 1 11,200,000
2019 31 AJP 2,500,000 13,700,000
JP 13,700,000 0
Nama : income tax expanse Nomor :

BALANCE
POS DEBIT KREDIT
REF
POS
DATE DESCRIPTION
REF
Rp Rp Rp
Dec, 31 AJP 542,943,500 542,943,500
2019 JP 542,943,500 0
1-1100
BALANCE
KREDIT
Rp
1-1200
BALANCE
KREDIT
Rp
1-13000
BALANCE
KREDIT
Rp
1-1400
BALANCE
KREDIT
Rp
44,000,000
54,000,000
109,912,000
1-1500
BALANCE
KREDIT
Rp
1-1600
BALANCE
KREDIT
Rp
1-1700
BALANCE
KREDIT
Rp
1-1800
BALANCE
KREDIT
Rp
1-1900
BALANCE
KREDIT
Rp
1-1910
BALANCE
KREDIT
Rp
1-1920
BALANCE
KREDIT
Rp
1-2100
BALANCE
KREDIT
Rp
1-2110
BALANCE
KREDIT
Rp
120,800,000
128,800,000
2-1100
BALANCE
KREDIT
Rp
568,700,000
4,075,500,000
1,988,800,000
1,940,400,000
2-1200
BALANCE
KREDIT
Rp
50,100,000
2,600,000
-
60,000,000
2-1300
BALANCE
KREDIT
Rp
2,600,000
850,000
850,000
513,793,500
2-1400
BALANCE
KREDIT
Rp
4,200,000
-
153,600,000
2-1500
BALANCE
KREDIT
Rp
-
331,100,000
473,100,000
468,000,000
-
2-1600
BALANCE
KREDIT
Rp
4,500,000
-
2-2100
BALANCE
KREDIT
Rp
450,000,000
432,000,000
3-1100
BALANCE
KREDIT
Rp
500,000,000
3-1200
BALANCE
KREDIT
Rp
449,500,000
2,068,158,653
1,940,658,653
3-1300
BALANCE
KREDIT
Rp
3-1400
BALANCE
KREDIT
Rp
60,885,040,000
1,618,658,653
-
4-1100
BALANCE
KREDIT
Rp
56,052,900,000
59,363,900,000
60,783,900,000
0
4-1200
BALANCE
KREDIT
Rp
5-1100
BALANCE
KREDIT
Rp
5-1200
BALANCE
KREDIT
Rp
6-1000
BALANCE
KREDIT
Rp
6-1100
BALANCE
KREDIT
Rp
6-1200
BALANCE
KREDIT
Rp
6-1300
BALANCE
KREDIT
Rp
6-1400
BALANCE
KREDIT
Rp
6-1500
BALANCE
KREDIT
Rp
6-1600
BALANCE
KREDIT
Rp
6-1700
BALANCE
KREDIT
Rp
6-1800
BALANCE
KREDIT
Rp
8-1100
BALANCE
KREDIT
Rp
81,140,000
101,140,000
0
9-1100
BALANCE
KREDIT
Rp
9-1200
BALANCE
KREDIT
Rp
6-2100
BALANCE
KREDIT
Rp
PT.JAYA MAKMUR
POST CLOSING TRIAL BALANCE
DECEMBER 31, 2019
ACCOUNT DEBIT
ACCOUNT NAME
NUMBER Rp
1-1100 Cash In Bank 1,348,900,000
1-1200 Petty Cash 3,300,000
1-1300 Account Receivable 2,747,800,000
1-1400 Allowances for Bad Debts -
1-1800 Prepaid Rent 14,500,000
1-2100 Equipment 569,600,000
1-2110 Acccumulated Depreciation – Equipment
2-1100 Account Payable
2-1200 Expanse Payable
2-1300 Income Tax Payable
2-1400 PPN Payable
2-2100 Bank Danamon Loan
3-1100 Command Stock
3-1200 Retained Earning
JUMLAH 5,779,164,153
CE
CREDIT
Rp
109,912,000
128,800,000
1,940,400,000
60,000,000
513,793,500
153,600,000
432,000,000
500,000,000
1,940,658,653
5,779,164,153

Materi Ke 10 Diklat Teknisi Pajak Siklus Akuntansilapkeu PT - Jaya Makmur d419

Uploaded by

Copyright:

Available Formats

You might also like

Materi Ke 10 Diklat Teknisi Pajak Siklus Akuntansilapkeu PT - Jaya Makmur d419

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

Materi Ke 10 Diklat Teknisi Pajak Siklus Akuntansilapkeu PT - Jaya Makmur d419

Uploaded by

Copyright:

Available Formats

PT.

INVOICE IN OUT BALANCE

7 jual 25 12,000,000 300,000,000 15 12,000,000 180,000,000

8 -1 12,000,000 -12,000,000 16 12,000,000 192,000,000

11 f/pm-135 beli 56 14,000,000 784,000,000 72 13,555,556 976,000,000

12 nk-135 retur beli -2 14,000,000 (28,000,000) 70 13,542,857 948,000,000

15 ajkn-01 jual tunai 40 13,542,857 541,714,286 30 13,542,857 406,285,714

19 jual 24 13,542,857 325,028,571 6 13,542,857 81,257,143

28 jual 30 13,934,694 418,040,816 12 13,934,694 167,216,327

29 beli 26 14,000,000 364,000,000 38 13,979,377 531,216,327

Saldo Persediaan Akhir ……………………………

INVOICE IN OUT BALANCE

DES 1 SALDO AWAL 60 14,000,000 840,000,000

7 jual 32 14,000,000 448,000,000 28 14,000,000 392,000,000

8 retur jual -2 14,000,000 -28,000,000 30 14,000,000 420,000,000

11 f/pm-135 beli 40 16,000,000 640,000,000 70 15,142,857 1,060,000,000

12 nk-135 retur beli -1 16,000,000 (16,000,000) 69 15,130,435 1,044,000,000

15 naj-kn -01 jual tunai 35 15,130,435 529,565,217 34 15,130,435 514,434,783

19 jual 20 15,130,435 302,608,696 14 15,130,435 211,826,087

22 beli 36 16,000,000 576,000,000 50 15,756,522 787,826,087

28 jual 35 15,756,522 551,478,261 15 15,756,522 236,347,826

29 beli 20 16,000,000 320,000,000 35 15,895,652 556,347,826

C001 Toko Baru 1,012,000,000

Total ……………… 2,747,800,000

S001 PT.MAYA 1,188,000,000

Total ……………… 1,940,400,000

KODE PRODUCT BALANCE

501.LED TV.LED 556,347,826

Total ……………… 1,087,564,153

Nama : TOKO Baru Kode : C001

2019 4 kas 170,500,000 -

19 penjualan 1,012,000,000 1,012,000,000

Nama : TOKO ELOK Kode : C002

2019 7 penjualan 1,046,100,000 1,373,900,000

8 retur 56,100,000 1,317,800,000

14 kas 990,000,000 327,800,000

Nama : TOKO PESONA Kode : C003

2019 24 kas 189,200,000 -

Nama : TOKO MAJU Kode : C004

Nama : PT MAYA Kode : S001

2019 9 kas 262,900,000

Nama : CV.PELTA Kode : S002

2019 23 kas 225,500,000

Nama : PT PENA MAS Kode : S003

2019 6 kas 80,300,000

EVIDEN DEBIT CREDIT

10 pc12-03 beli perlengkapan Store Supplies 1-1600 3,000,000

Other Operating Expanse 6-1800 300,000 3,300,000

26 pc12-04 perbaikan toko Other Operating Expanse 6-1800 1,000,000 1,000,000

TOTAL ……………………………. 8,400,000 8,400,000

Prepare By : ............. ....................

Posted By : ............ ....................

12 nk-135 Account Payable 48,400,000

TOTAL ……………………. 144,500,000 144,500,000

Date Signature RECAPITULATION

TOTAL 144,500,000 TOTAL 144,500,000

EVIDEN OTHERS OTHERS

Des 4 bmk - xi-01 toko baru 170,500,000 170,500,000