Kunci Jawaban Elensi Corporation

No Account
1111 Cash In Bank Kas di Bank

1112 Petty Cash kas Kecil
1121 Current Invesment- Stock Inv. Lancar Saham
1131 Accounts Receivable Piutang Usaha
1132 Allowance for Doubtful Debts Cad. Kerugian Piutang
1139 Other Receivable Piutang Lain lain
1141 Merchandise Inventory Persedian barang dagang
1142 Office Supplies perlengakapan kantor
1151 Value Addes Taxes - In PPN masukan
1152 Prepaid Income Tax-PPh 25 Persekot PPh 25
1153 Prepaid Insurance Persekot B. Asuransi
1154 Prepaid Rent Persekot Beban Sewa
1201 Stock Invesment Investasi-saham
1202 Obligasi Invesment Investasi Obligasi
1311 Land Tanah
1312 Building Bangunan
1313 Vehicle Kendaraan
1314 Equipment Peralatan Kantor
1322 Acumulated Depreciation - Builiding Akum. Dep Bangunan
1323 Accumulated Depreciation - Vehicle Akum. Dep Kendaraan
1324 Accumulated Depreciation - Equipm Akum. Dep Peralatan
2101 Accounts Payable Hutang Usaha
2103 Value Added Tax - Out (VAT - Out) PPN Keluaran
2104 Wages & Salaries Payable hutang gaji dan upah
2105 Income Tax Payable - PPh 21 Hutang PPh 21
2106 Income Tax Payable - PPh Badan hutang pajak pph badan
2109 Other Payable Hutang Lain lain
2201 Bank Loan Hutang Bank
2203 mortgage debt Hutang Hipotik
3001 Common Stock Modal -Saham
3002 Retained Earnings Laba Ditahan
3104 Earning Before Taxes laba sebelum pajak
4101 Sales Penjualan B. Dagang
4102 Sales Returns Retur Penjualan
4103 Sales Discounts Potongan Penjualan
4201 Interest Revenue Pendapatan Bunga
4202 Dividend Revenue Pendapatan Dividen
4203 Gain or Loss on sale Marketable SecuLaba Penjualan Sekurities
4204 Gain or Loss on sale fixed asset Laba Penjualan Asset tetap
5101 Cost of Good Sold harga pokok Penjualan
5102 Purchase Discount Potongan Pembelian
5211 Advetising expense B. Iklan dan promosi
5212 Wages & Salaries Expense -Sales B gaji dan Upah penjualan
5215 Doubtful Debts - Expense beban kerugian piutang
5216 Sales Service B. Angkut Penjualan
5217 Transportation Expense Beban Bahan Bakar
5218 Toll Ticket Expense Beban Tiket Tol
5219 Depreciation Expense - Vehicle beban penyusutan kendaraan
5251 Wages & Salaries Expense (AdministrBeban Gaji dan Upah Administrasi
5252 Electricity, Water & Telephone Expe Beban listrik, air dan telepon
5253 Newspaper and Magazine Expense Beban Koran dan Majalah
5254 Supplies Expense beban perlengkapan
5255 Rent Expense beban sewa
5256 Insurance Expense beban asuransi
5257 Maintenance Expense Beban Pemeliharaan
5258 Official Travel Expense Beban Perjalanan Dinas
5259 Depreciation Expense - Building beban penyusutan gedung
5260 Depreciation Expense - Equipment beban penyusutan peralatan
5262 Entertainment Expense Beban makan dan minum
5263 Postage and stamp Expense Beban Prangko dan materai
5264 Contribution Expense Beban sumbangan
5301 Interest Expense Beban bunga bank
5302 Bank Charges beban adm bank
5499 Income Tax Expense - PPh Badan beban pajak pph badan
ELENSI CORPORATION
ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. Abadi Utama No. Faktur : FM-01
Jln. Kimia Dalam No. 123, jakarta Tanggal : 02 Desember 2013
Termin : 1/10, n/30
FAKTUR PENJUALAN
No. Nama Barang Jumlah Satuan Harga Satuan Total Harga
1 HP-Elitebook 2530p 30 unit Rp 15,990,000.00 Rp 479,700,000.00
Total Penjualan Rp 479,700,000.00

Pemasaran Keuangan, PPN 10% Rp 47,970,000.00
Piutang Dagang Rp 527,670,000.00
Nurul Rahmah Nunu Maulidina
Catatan:
Bukti transaksi ini dilampiri dengan faktur pajak no. 010.000-10.00000070
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-01
Tanggal : 03 Desember 2013
BUKTI KAS MASUK

Diterima Dari : PT. ANGKASA CEMERLANG
Jumlah Diterima : Empat ratus dua puluh empat juta empat ratus tiga puluh tujuh ribu
tujuh ratus lima puluh rupiah
Keterangan : Pelunasan Piutang Dagang tertanggal 23 Nopember 2013

sebesar Rp 428.725.000,00 dengan termin 1/10, n/30
428,725,000.00
Rp 424,437,750.00
Pimpinan, Keuangan,
Setya Nugraha Nunu Maulidina

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-02
BUKTI KAS MASUK

Diterima Dari : Penjualan Saham
Jumlah Diterima : Sembilan puluh tiga juta tujuh ratus lima puluh ribu rupiah
Keterangan : Penjualan saham (investasi lancar) sebanyak 75.000 lembar dengan

nominal Rp 1.000
Rp 93,750,000.00
Pimpinan, Keuangan,
PT.NUSANTARA BHAKTI
Jln. Akses UI No. 25A-25C No. Faktur : FN-26
Depok, Jawa Barat Tanggal : 07 Desember 2013
Kepada : ELENSI CORPORATION Termin : 2/15, n/30

Jln. Bungaran Raya No. 28, Jakarta
FAKTUR PENJUALAN
1 SONY-VAIO VGN-Z520 50 unit Rp 8,995,000.00 Rp 449,750,000.00

Sutigno Bella Sarie
Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-03
BUKTI KAS MASUK

Diterima Dari : PT. DUNIA SEJAHTERA
Jumlah Diterima : Tiga ratus sembilan puluh enam juta seratus dua puluh tiga ribu
tujuh ratus lima puluh rupiah

400,125,000.00
Rp 396,123,750.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-04
BUKTI KAS MASUK

Diterima Dari : PT. ELEKTRONIKA SEJATI
Jumlah Diterima : Dua ratus empat puluh satu juta lima ratus sembilan puluh empat ribu
enam ratus lima puluh rupiah

244,035,000.00
Rp 241,594,650.00
Pimpinan, Keuangan,

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-01
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Pembelian kertas, alat tulis kantor, tinta printer,dan bahan perlengkapan
kantor lainnya secara kredit sebesar Rp 15.780.500,00
Pimpinan, Keuangan, HAL JM
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-01
BUKTI KAS KELUAR

Dibayarkan kepada : Kas Negara (via Bank BNI 46)
Jumlah Dibayar : Tiga juta lima ratus dua puluh lima ribu enam ratus rupiah
Keterangan : Pembayaran PPN yang masih harus disetor masa Nopember 2013:
PPN Keluaran Rp 178,116,000.00
PPN Masukan Rp 174,590,400.00
Rp 3,525,600.00
Pimpinan, Keuangan,

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-02
BUKTI KAS KELUAR

Dibayarkan kepada : PT. CITRA INDO PRATAMA
Jumlah Dibayar : Tiga ratus enam puluh juta enam ratus dua puluh tiga ribu tiga ratus
empat puluh rupiah
Keterangan : Pelunasan Hutang Dagang tertanggal 26 Nopember 2013

367,983,000
Rp 360,623,340.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. ANGKASA CEMERLANG No. Faktur : FM-02
Jln. Raya Tanjung Lengkong No. 23, Jakarta Tanggal : 12 Desember 2013
Termin : 1/10, n/30
FAKTUR PENJUALAN
1 Toshiba-Satelite U 300/5 25 unit Rp 12,390,000.00 Rp 309,750,000.00

Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-05
BUKTI KAS MASUK

Diterima Dari : PT. ABADI UTAMA
Jumlah Diterima : Dua ratus lima puluh tujuh juta dua ratus tiga puluh lima ribu rupiah

sebesar Rp 257.235.000,00
257,235,000.00
Rp 257,235,000.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-03
BUKTI KAS KELUAR

Dibayarkan kepada : PT.DUTA KENCANA ABADI
Jumlah Dibayar : Empat ratus tiga belas juta tujuh ratus tiga puluh enam ribu empat ratus
rupiah

422,180,000
Rp 413,736,400.00
Pimpinan, Keuangan,

DeKA PT. DUTA KENCANA ABADI
Jln. Margonda Raya No. 254D-E
Depok, Jawa Barat
No. Faktur : FD-19
Kepada : ELENSI CORPORATION Tanggal : 15 Desember 2013
Jln. Bungaran Raya No. 28, Jakarta Termin : 2/15, n/30
FAKTUR PENJUALAN
1 HP-Elitebook 2530p 50 unit Rp 9,596,000.00 Rp 479,800,000.00

Reza Fahlevi Aulia Nurmalika
Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-06
BUKTI KAS MASUK

Diterima Dari : CV. KARUNIA
Jumlah Diterima : Seratus enam puluh dua juta dua ratus lima puluh ribu rupiah
Keterangan : Penjualan tunai, dengan rincian sebagai berikut :

Sony-VAIO VGN-Z520 10 Unit Rp 147,500,000
PPN Rp 14,750,000
TOTAL Rp 162,250,000
Rp 162,250,000.00
Catatan:
Bukti transaksi ini dilampiri dengan faktur pa010.000-10.00000072
Pimpinan, Keuangan,

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. DUNIA SEJAHTERA No. Faktur : FM-03
Jln. Kedoya Barat II No. 58, Jakarta Tanggal : 17 Desember 2013
Termin : 1/10, n/30
FAKTUR PENJUALAN
1 HP Elitebook 2530p 40 unit Rp 15,990,000.00 Rp 639,600,000.00
2 Sony-VAIO VGN-Z5230 30 unit Rp 14,990,000.00 Rp 449,700,000.00
Total Penjualan Rp 1,089,300,000.00

Piutang Dagang Rp 1,198,230,000.00
Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-07
BUKTI KAS MASUK

Diterima Dari : Penjualan Aset Tetap
Jumlah Diterima : Sembilan puluh tujuh juta tiga ratus lima puluh ribu rupiah
Keterangan : Penjualan tunai kendaraan, dengan rincian:

Biaya perolehan Rp 125,000,000
Akumulasi penyusutan Rp (31,250,000)
NILAI BUKU Rp 93,750,000
Rp 97,350,000.00
Pimpinan, Keuangan,

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-04
BUKTI KAS KELUAR

Dibayarkan kepada : PLN, PDAM dan TELKOM
Jumlah Dibayar : Enam juta tujuh puluh lima ribu rupiah
Keterangan : Pengisian kas kecil, dengan rincian sebagai berikut:

Biaya Listrik bulan Nopember 2013 Rp 2,950,000
Biaya Telepon bulan Nopember 2013 Rp 3,125,000
TOTAL Rp 6,075,000
Rp 6,075,000.00
Pimpinan, Keuangan,
PT. CITRA INDO PRATAMA

Jalan Sudirman No. 43, jakarta
Telp. :021-7805241
Kepada : ELENSI CORPORATION No. Faktur : FC-31

Jln. Bungaran Raya No. 28 Tanggal : 20 Desember 2013
Termin : 2/15, n/30
FAKTUR PENJUALAN
1 Toshiba Satellite U 300/5 50 unit Rp 7,435,000.00 Rp 371,750,000.00

Vidi Rahardian Savitri
Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-05
BUKTI KAS KELUAR

Dibayarkan kepada : Kasir Kas Kecil
Jumlah Dibayar : Empat juta enam ratus tujuh puluh lima ribu rupiah
Keterangan : Pengisian kas kecil, dengan rincian sebagai berikut:

Biaya Makan dan Minum Rp 2,000,000
Biaya Bahan Bakar Rp 1,100,000
Biaya Tiket Tol Rp 510,000
Biaya Perangko dan Materai Rp 815,000
Biaya Koran dan Majalah Rp 250,000
TOTAL Rp 4,675,000
Rp 4,675,000.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. DUTA MAKMUR No. Faktur : FM-04
Jln. Merdeka Timur IV No. 32 Tanggal : 21 Desember 2013
Termin : 1/10, n/30
FAKTUR PENJUALAN
2 SONY-VAIO VGN-Z520 10 unit Rp 14,990,000.00 Rp 149,900,000.00


Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-06
BUKTI KAS MASUK

Diterima Dari : PT. DUTA MAKMUR
Jumlah Diterima : Dua ratus tujuh puluh tiga juta enam ratus delapan puluh ribu rupiah

sebesar Rp 273.680.000,00
257,235,000.00
Rp 273,680,000.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-06
BUKTI KAS KELUAR

Dibayarkan kepada : Bagian Gaji dan Upah
Jumlah Dibayar : Delapan puluh tujuh juta delapan ratus tujuh puluh lima ribu rupiah
Keterangan : Pembayaran Gaji dan Upah, dengan rincian:

Gaji dan Upah bagian Pemasaran Rp 55,500,000
Gaji dan Upah bagian Administrasi Rp 37,000,000
Jumlah Rp 92,500,000
PPH pasal 21 (5%) Rp (4,625,000)
TOTAL KAS YANG DIBAYARKAN Rp 87,875,000
Rp 87,875,000.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-02
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Dividen tahun 2013 yang akan diterima oleh perusahaan diumumkan
sebesar Rp. 4.000.000,00 akan dibayarkan pada bulan Januari 2014
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-07
BUKTI KAS KELUAR

Dibayarkan kepada : Bank Mandiri
Jumlah Dibayar : Delapan puluh tujuh juta delapan ratus tujuh puluh lima ribu rupiah
Keterangan : Pembayaran Angsuran Hutang Bank

Pokok Pinjaman Rp 30,000,000
Bunga Bank Rp 10,000,000
Jumlah Rp 40,000,000
Rp 40,000,000.00
Pimpinan, Keuangan,

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-08
BUKTI KAS KELUAR

Dibayarkan kepada : PT. NUSANTARA BHAKTI
Jumlah Dibayar : Lima ratus empat puluh empat juta seratus tiga puluh tujuh juta rupiah

sebesar Rp 544.137.000,00
Rp 544,137,000.00
Pimpinan, Keuangan,
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKK No. : BKK-09
BUKTI KAS KELUAR

Dibayarkan kepada : CV. BERDIKARI
Jumlah Dibayar : Lima ratus empat puluh empat juta seratus tiga puluh tujuh juta rupiah
Keterangan : Pembelian barang dagang dengan rincian

HP-Elitebook 2530p 5 unit Rp 47,950,000
PPN Rp 4,795,000
TOTAL Rp 52,745,000
Rp 52,745,000.00
Pimpinan, Keuangan,

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
Kepada : PT. ELEKRTONIKA SEJATI No. Faktur : FM-05
Jln. H.Ung No. 76, Jakarta Tanggal : 30 Desember 2013
Termin : 1/10, n/30
FAKTUR PENJUALAN

Catatan:
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BKM No. : BKM-09
BUKTI KAS MASUK

Diterima Dari : Bunga Obligasi
Jumlah Diterima : Enam juta rupiah
Keterangan : Penerimaan Coupun (bunga obligasi) untuk masa satu semester

(bulan Juli-Desember) sebesar Rp 6.000.000,00
257,235,000.00
Rp 6,000,000.00
Pimpinan, Keuangan,

)
ELENSI CORPORATION
BALANCE SHEET
ELCcorp November 30, 2013
No Account Debit Credit
1111 Cash In Bank 3,090,831,000 - P

1112 Petty Cash 5,000,000 -
1121 Current Invesment- Stock 500,000,000 -
1131 Accounts Receivable 1,603,800,000 -
1132 Allowance for Doubtful Debts - 32,076,000
1139 Other Receivable - -
1141 Merchandise Inventory 961,785,000 -
1142 Office Supplies 10,919,150 -
1151 Value Addes Taxes - In 174,590,400
1152 Prepaid Income Tax-PPh 25 47,830,000 -
1153 Prepaid Insurance 33,945,300 -
1154 Prepaid Rent 65,750,000 -
1201 Stock Invesment 800,000,000 -
1202 Obligasi Invesment 350,000,000 -
1311 Land 561,630,000 -
1312 Building 835,000,000 -
1322 Acumulated Depreciation - Builiding - 137,000,000
1313 Vehicle 557,280,000 -
1323 Accumulated Depreciation - Vehicle - 228,640,000
1314 Equipment 99,265,500 -
1324 Accumulated Depreciation - Equipment - 44,632,750
2101 Accounts Payable - 1,334,300,000
2103 Value Added Tax - Out (VAT - Out) - 178,116,000
2105 Income Tax Payable - PPh 21 - 3,750,000
2109 Other Payable - -
2201 Bank Loan - 625,000,000
2203 Hypotic Payable - 350,000,000
3001 Common Stock - 1,000,000,000
3002 Retained Earnings - 550,951,250
4101 Sales - 21,487,098,750
4102 Sales Returns 398,026,000 -
4103 Sales Discounts 200,380,500 -
4201 Interest Revenue - 43,257,500
4203 Dividend Revenue - -
4202 Gain or Loss on sale Marketable Securities - 67,500,000
4204 Gain or Loss on sale fixed asset - -
5101 Cost of Good Sold 13,022,830,000 -
5102 Purchase Discount - 260,456,600
5211 Advertising expense 1,100,951,250 -
5212 Wages & Salaries Expense -Sales 645,500,000 -
5216 Sales Service 317,250,000 -
5217 Transportation Expense 35,500,000 -
5218 Toll Ticket Expense 11,869,750 -
5251 Wages & Salaries Expense (Administrative) 429,000,000 -
5252 Electricity, Water & Telephone Expense 66,800,000 -
5253 Newspaper and Magazine Expense 8,250,000 -
5257 Maintenance Expense 58,500,000 -
5258 Accomodation Expense 160,500,000 -
5262 Entertainment Expense 54,120,000 -
5263 Postage and stamp Expense 8,250,000 -
5264 Social Expense 25,650,000 -
5301 Interest Expense 89,100,000 -
5302 Bank Charges 12,675,000
TOTAL 26,342,778,850 26,342,778,850
1 Cash In Bank
Merupakan saldo rekening perusahaan di bank per 30 Nopember 2013.
2 Accounts Receivable
Merupakan saldo Piutang Dagang per 30 Nopember 2013, dengan rincian sebagai berikut:
a. PT. DUTA MAKMUR Rp 273,680,000.00 Tanggal 30 Nopember 2010, Termin 1/10 n/30
b. PT. ANGKASA CEMERLANG Rp 428,725,000.00 Tanggal 23 Nopember 2010, Termin 1/10 n/30
c. PT. DUNIA SEJAHTERA Rp 400,125,000.00 Tanggal 28 Nopember 2010, Termin 1/10 n/30
d. PT. ELEKTRONIKA SEJATI Rp 244,035,000.00 Tanggal 29 Nopember 2010, Termin 1/10 n/30
e. PT. ABADI UTAMA Rp 257,235,000.00 Tanggal 29 Nopember 2010, Termin 1/10 n/30
Total Rp 1,603,800,000.00
4 Merchandise Inventory
Merupakan saldo persediaan barang dagangan per 30 Nopember 2010, dengan rincian sebagai berikut:
No. Item Kuantitas Harga/ Unit Total Harga
a TOSHIBA-Satellite U 300/5 35 Rp 7,434,000.00 Rp 260,190,000.00
b SONY-VAIO VGN-Z520 30 Rp 8,994,000.00 Rp 269,820,000.00
c HP-Elitebook 2530p 45 Rp 9,595,000.00 Rp 431,775,000.00
Total Rp 961,785,000.00
5 VAT - In
Merupakan PPN Masukan atas pembelian barang dagangan selama bulan Nopember 2013.
6 Prepaid Income Tax

Merupakan Uang Muka PPh Pasal 25 masa Januari s/d Oktober 2013 Rp 47,830,000.00
7 Prepaid Rent
Merupakan saldo sewa yang dibayar di muka
8 Accounts Payable
Merupakan saldo Hutang Dagang per 30 Nopember 2013, dengan rincian sebagai berikut:
a. PT. CITRA INDO PRATAMA Rp 367,983,000.00 Tanggal 26 Nopember 2010, Termin 2/10 n/30
b. PT. NUSANTARA BHAKTI Rp 544,137,000.00 Tanggal 30 Nopember 2010, Termin 2/10 n/30
c. PT. DUTA KENCANA ABADI Rp 422,180,000.00 Tanggal 30 Nopember 2010, Termin 2/10 n/30
Total Rp 1,334,300,000.00
9 VAT - Out
Merupakan PPN Keluaran atas penjualan barang dagangan selama bulan Nopember 2010.
ELENSI CORPORATION
ELCcorp BUKU PEMBANTU PERSEDIAAN
No. Akun : 1141-01

Nama Produk : TOSHIBA
Jenis Produk : Satelite U 300/5
Masuk Keluar Saldo
Tgl Keterangan
Jumlah Harga/Unit Total Jumlah Harga/Unit Total Jumlah Harga/Unit Total
D 1 Saldo awal 35 7,434,000 260,190,000
e
c 12 Penjualan 25 7,434,000 185,850,000 10 7,434,000 74,340,000
20 Pembelian 50 7,435,000 371,750,000 10 7,434,000 74,340,000
50 7,435,000 371,750,000
21 Penjualan 10 7,434,000 74,340,000 30 7,435,000 223,050,000
20 7,435,000 148,700,000
30 Penjualan 10 7,435,000 74,350,000 20 7,435,000 148,700,000

ELENSI CORPORATION
No. Akun : 1141-02

Nama Produk : SONY
Jenis Produk : VAIO VGN-Z520
Masuk Keluar Saldo
Tgl Keterangan
D 1 Saldo awal 30 8,994,000 269,820,000
e
c 7 Pembelian 50 8,995,000 449,750,000 30 8,994,000 269,820,000
50 8,995,000 449,750,000
16 Penjualan Tunai 10 8,994,000 89,940,000 20 8,994,000 179,880,000
50 8,995,000 449,750,000
17 Penjualan 20 8,994,000 179,880,000 40 8,995,000 359,800,000
10 8,995,000 89,950,000
21 Penjualan 10 8,995,000 89,950,000 30 8,995,000 269,850,000

ELENSI CORPORATION
No. Akun : 1141-03

Nama Produk : HP
Jenis Produk : Elitebook 2530p
Masuk Keluar Saldo
Tgl Keterangan
D 1 Saldo awal 45 9,595,000 431,775,000
e
c 2 Penjualan 30 9,595,000 287,850,000 15 9,595,000 143,925,000
15 Pembelian 50 9,596,000 479,800,000 15 9,595,000 143,925,000
50 9,596,000 479,800,000
17 Penjualan 15 9,595,000 143,925,000 25 9,596,000 239,900,000
25 9,596,000 239,900,000
29 Pembelian Tunai 5 9,590,000 47,950,000 25 9,595,000 239,875,000
5 9,590,000 47,950,000
ELENSI CORPORATION
PURCHASE JOURNAL
ELCcorp December, 2013
Hal. : 01
Debet Credit
Factur Merchandise
Date Creditor Ref VAT-In Accounts Payable
No. Inventory
1141 1151 2101
Dec 07 FN-26 PT. Nusantara Bhakti a 449,750,000 44,975,000 494,725,000
15 FD-19 PT. Duta Kencana Abadi a 479,800,000 47,980,000 527,780,000
20 FC-31 PT. Citra Indo Pratama a 371,750,000 37,175,000 408,925,000
TOTAL 1,301,300,000 130,130,000 1,431,430,000

ELENSI CORPORATION
SALES JOURNAL
Hal. : 01
Debet Credit
Factur Accounts Cost of Good
Date No. Debitor Ref Receivable Sold Sales VAT-Out Inventory
1131 5101 4101 2103 1141

Dec 02 FM-01 PT. Abadi Utama a 527,670,000 287,850,000 479,700,000 47,970,000 287,850,000
12 FM-02 PT. Angkasa Cemerlang a 340,725,000 185,850,000 309,750,000 30,975,000 185,850,000
17 FM-03 PT. Dunia Sejahtera a 1,198,230,000 653,655,000 1,089,300,000 108,930,000 653,655,000
21 FM-04 PT. Duta Makmur a 573,760,000 312,990,000 521,600,000 52,160,000 312,990,000
30 FM-05 PT. Elektronika Sejati a 136,290,000 74,350,000 123,900,000 12,390,000 74,350,000
TOTAL 2,776,675,000 1,514,695,000 2,524,250,000 252,425,000 1,514,695,000

ELENSI CORPORATION
CASH RECEIPT JOURNAL
Hal. : 01
Debet Credit
Accounts
Date Doc No. Description Ref Cash In Bank Sales Discount Others Receivable Sales VAT-Out Others
1111 4103 Acc No. Amount 1131 4101 2103 Acc No. Amount
D 03 01 PT Angkasa Cemerlang a 424,437,750 4,287,250 428,725,000
e
c 05 02 Menjual Saham 93,750,000 1121 75,000,000
(investasi lancar) 4203 18,750,000
08 03 PT. Dunia Sejahtera a 396,123,750 4,001,250 400,125,000
09 04 PT. Elektronika Sejati a 241,594,650 2,440,350 244,035,000
13 05 PT. Abadi Utama a 257,235,000 257,235,000
16 06 CV. Karunia 162,250,000 5101 89,940,000 147,500,000 14,750,000 1141 89,940,000
18 07 Menjual Kendaraan 97,350,000 1323 31,250,000 1313 125,000,000
4204 3,600,000
22 08 PT. Duta Makmur a 273,680,000 273,680,000
31 09 Coupon (bunga obligasi) 6,000,000 4201 6,000,000
Total 1,952,421,150 10,728,850 121,190,000 1,603,800,000 147,500,000 14,750,000 318,290,000

ELENSI CORPORATION
CASH PAYMENT JOURNAL
Hal. : 01
Debet Credit
Merchandise Purchase
Date Doc No. Description Ref Account Payable VAT-In Others Cash In Bank Others
Inventory Discount
2101 5101 1151 Acc No. Amount 1111 5102 Acc No. Amount
D
10 01 Membayar PPN 2103 178,116,000 3,525,600 1151 174,590,400
e
c
11 02 PT. Citra Indo Pratama a 367,983,000 360,623,340 7,359,660
14 03 PT. Duta Kencana Abadi a 422,180,000 413,736,400 8,443,600
19 04 Membayar Listrik dan Telepon 5252 6,075,000 6,075,000
20 05 Pengisian Kas Kecil 5262 2,000,000 4,675,000
5217 1,100,000
5218 510,000
5263 815,000
5253 250,000
25 06 Gaji dan Upah Karyawan 5212 55,500,000 87,875,000 2105 4,625,000
5251 37,000,000
26 07 Angsuran Bank dan Bunga 2201 30,000,000 40,000,000
5301 10,000,000
28 08 PT. Nusantara Bhakti a 544,137,000 544,137,000
29 09 CV. Berdikari - 47,950,000 4,795,000 52,745,000
Total 1,334,300,000 47,950,000 4,795,000 321,366,000 1,513,392,340 15,803,260 179,215,400

ELENSI CORPORATION
GENERAL JOURNAL
Hal. : 01
Date Doc No. Description Ref Debet Credit
Dec 10 BM 01 Office Supplies 1142 15,780,500
Other Payable 2109 15,780,500
(Membeli kertas, ATK, Tinta printer, dan

bahan perlengkapan kantor lainnya)
25 BM 02 Other Receivable 1139 4,000,000
Dividend Revenue 4202 4,000,000

(Pengakuan pendapatan dividen atas
investasi saham)
Total 19,780,500 19,780,500

ELENSI CORPORATION
JOURNAL RECAPITULATION
ELCcorp December 31, 2013
SALES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO. AMOUNT ACCOUNT NO. AMOUNT
1131 2,776,675,000.00 4101 2,524,250,000.00
5101 1,514,695,000.00 2103 252,425,000.00
1141 1,514,695,000.00
4,291,370,000.00 4,291,370,000.00
CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
1111 1,952,421,150.00 1131 1,603,800,000.00
4103 10,728,850.00 4101 147,500,000.00
5101 89,940,000.00 2103 14,750,000.00
1323 31,250,000.00 1121 75,000,000.00
4203 18,750,000.00
1141 89,940,000.00
1313 125,000,000.00
4204 3,600,000.00
4201 6,000,000.00
2,084,340,000.00 2,084,340,000.00
PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
1141 1,301,300,000.00 2101 1,431,430,000.00
1151 130,130,000.00
1,431,430,000.00 1,431,430,000.00
CASH PAYMENT JOURNAL RECAPITULATION

DEBIT CREDIT
2101 1,334,300,000.00 1111 1,513,392,340.00
5101 47,950,000.00 5102 15,803,260.00
1151 4,795,000.00 1151 174,590,400.00
2103 178,116,000.00 2105 4,625,000.00
5252 6,075,000.00
5262 2,000,000.00
5217 1,100,000.00
5218 510,000.00
5263 815,000.00
5253 250,000.00
5212 55,500,000.00
0 37,000,000.00
0 30,000,000.00
0 10,000,000.00
1,708,411,000.00 1,708,411,000.00
MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
1142 15,780,500.00 2109 15,780,500.00
1139 4,000,000.00 4202 4,000,000.00
19,780,500.00 19,780,500.00
ELENSI CORPORATION
LEDGER
Account : Cash In Bank Account Number: 1111

Balance
Date Description Ref Debet Credit
Debet Credit
Des 01 Opening Balance √ 3,090,831,000
31 Posting JKM-01 1,952,421,150 5,043,252,150
31 Posting JKK-01 1,513,392,340 3,529,859,810
Account : Petty Cash Account Number: 1112

Balance
Debet Credit
Des 01 Opening Balance √ 5,000,000
Account : Current Investments - Stock Account Number : 1121

Balance
Debet Credit
31 JKM-01 75,000,000 425,000,000
Account : Accounts Receivable Account Number : 1131

Balance
Debet Credit
31 JPJ-01 2,776,675,000 4,380,475,000
31 JKM-01 1,603,800,000 2,776,675,000
Account : Allowance For Doubtful Debts Account Number : 1132

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Other Receivable Account Number : 1139

Balance
Debet Credit
Des 25 Posting JML-01 4,000,000 4,000,000
Account : Merchandise Inventory Account Number : 1141

Balance
Debet Credit
31 Posting JPB-01 1,301,300,000 2,263,085,000
31 Posting JPJ-01 1,514,695,000 748,390,000
31 Posting JKK-01 47,950,000 796,340,000
31 Posting JKM-01 89,940,000 706,400,000
Account : Office Supplies Account Number : 1142

Balance
Debet Credit
31 JKK-01 15,780,500 26,699,650
Account : Value Added Tax - In (VAT-In) Account Number : 1151

Balance
Debet Credit
31 Posting JPB-01 130,130,000 304,720,400
31 Posting JKK-01 4,795,000 309,515,400
31 Posting JKK-01 174,590,400 134,925,000
Account : Prepaid Income Tax-PPh 25 Account Number : 1152

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Prepaid Insurance Account Number : 1153

Balance
Debet Credit
Account : Prepaid Rent Account Number : 1154

Balance
Debet Credit
Account : Stock Invesment Account Number : 1201

Balance
Debet Credit
Account : Obligasi Invesment Account Number : 1202

Balance
Debet Credit
Account : Land Account Number : 1311

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Building Account Number : 1312

Balance
Debet Credit
Account : Vehicle Account Number : 1313

Balance
Debet Credit
31 JKM-01 125,000,000 432,280,000
Account : Equipment Account Number : 1314

Balance
Debet Credit
Account : Accumulated Depreciation - Building Account Number : 1322

Balance
Debet Credit
Account : Accumulated Depreciation - Vehicle Account Number : 1323

Balance
Debet Credit
31 JKM-01 31,250,000 197,390,000
ELENSI CORPORATION
LEDGER
Account : Accumulated Depreciation - Eqipment Account Number : 1324

Balance
Debet Credit
Account : Account Payable Account Number : 2101

Balance
Debet Credit
31 JPB-01 1,431,430,000 2,765,730,000
31 JKK-01 1,334,300,000 1,431,430,000
Account :Value Added Tax - Out ( VAT - OUT) Account Number : 2103
Balance
Debet Credit
31 JPJ-01 252,425,000 430,541,000
31 JKM-01 14,750,000 445,291,000
31 JKK-01 178,116,000 267,175,000
Account :Wages And Salaries Payable Account Number : 2104

Balance
Debet Credit
Des 01 Opening Balance √
Account : Income Tax Payable - PPh 21 Account Number : 2105

Balance
Debet Credit
31 JKK-01 4,625,000 8,375,000
ELENSI CORPORATION
LEDGER
Account : Income Tax Payable - PPh Badan Account Number : 2106

Balance
Debet Credit
Account : Other Payable Account Number : 2109

Balance
Debet Credit
Des 10 JML-01 15,780,500 15,780,500
Account : Bank Loan Account Number : 2201

Balance
Debet Credit
31 JKK-01 30,000,000 595,000,000
Account : Hypotic Payable Account Number : 2203

Balance
Debet Credit
Account : Common Stock Account Number : 3001

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Retained Earnings Account Number : 3002

Balance
Debet Credit
Account : Earning Before Tax Account Number : 3104

Balance
Debet Credit
Account : Sales Account Number : 4101

Balance
Debet Credit
31 JPJ-01 2,524,250,000 24,011,348,750
31 JKM-01 147,500,000 24,158,848,750
Account : Sales Return Account Number : 4102

Balance
Debet Credit
Account : Sales Discount Account Number : 4103

Balance
Debet Credit
31 JKM-01 10,728,850 211,109,350
ELENSI CORPORATION
LEDGER
Account : Interest Revenue Account Number : 4201

Balance
Debet Credit
31 JKM-01 6,000,000 49,257,500
Account : Dividend Revenue Account Number : 4202

Balance
Debet Credit
Des 25 JML-01 4,000,000 4,000,000
Account : Gain or Loss on Sale Marketable Securities Account Number : 4203

Balance
Debet Credit
31 JKM-01 18,750,000 86,250,000
Account : Gain on Sale of Fixed Assets Account Number : 4204

Balance
Debet Credit
Des 31 Posting JKM-01 3,600,000 3,600,000
Account : Cost Of Goods Sold Account Number : 5101

Balance
Debet Credit
31 JPJ-01 1,514,695,000 14,537,525,000
31 JKM-01 89,940,000 14,627,465,000
ELENSI CORPORATION
LEDGER
Account : Purchase Discount Account Number : 5102

Balance
Debet Credit
31 Posting JKK-01 15,803,260 276,259,860
Account : Advertising Expense Account Number : 5211

Balance
Debet Credit
Account : Wages and Salaries Expense - Sales Account Number : 5212

Balance
Debet Credit
31 JKK-01 55,500,000 701,000,000
Account : Doubtful Debts Expense Account Number : 5215

Balance
Debet Credit
Des 01 Opening Balance √ -
Account : Sales Service Account Number : 5216

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Transportation Expense Account Number : 5217

Balance
Debet Credit
31 JKK-01 1,100,000 36,600,000
Account : Toll Ticket Expense Account Number : 5218

Balance
Debet Credit
31 JKK-01 510,000 12,379,750
Account : Depreciation Expense- Vehicle Account Number : 5219

Balance
Debet Credit
Account : Salaries & Wages Expense (Administrative) Account Number : 5251

Balance
Debet Credit
31 37,000,000 466,000,000
Account : Electricity, Water & Telephone Expense Account Number : 5252

Balance
Debet Credit
31 JKK-01 6,075,000 72,875,000
ELENSI CORPORATION
LEDGER
Account : Newspaper and Magazine Expense Account Number : 5253

Balance
Debet Credit
31 JKK-01 250,000 8,500,000
Account : Suplies Expense Account Number : 5254

Balance
Debet Credit
Account : Rent Expense Account Number : 5255

Balance
Debet Credit
Account : Insurance Expense Account Number : 5256

Balance
Debet Credit
Account : Maintenance Expense Account Number : 5257

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Accomodation Expense Account Number : 5258

Balance
Debet Credit
Account : Depreciation Expense- Building Account Number : 5259

Balance
Debet Credit
Account : Depreciation Expense- Equipment Account Number : 5260

Balance
Debet Credit
Account :Entertainment Expense Account Number : 5262

Balance
Debet Credit
31 JKK-01 2,000,000 56,120,000
Account : Postage and Stamp Expense Account Number : 5263

Balance
Debet Credit
31 JKK-01 815,000 9,065,000
ELENSI CORPORATION
LEDGER
Account : Social Expense Account Number : 5264

Balance
Debet Credit
Account : Interest Expense Account Number : 5301

Balance
Debet Credit
31 JKK-01 10,000,000 99,100,000
Account : Bank Charge Account Number : 5302

Balance
Debet Credit
Account : Income Tax Expense -PPH Badan Account Number : 5399

Balance
Debet Credit
ELENSI CORPORATION
BALANCE SHEET
No Account Debit Credit
1111 Cash In Bank 3,529,859,810 -

1112 Petty Cash 5,000,000 -
1121 Current Invesment- Stock 425,000,000 -
1131 Accounts Receivable 2,776,675,000 -
1132 Allowance for Doubtful Debts - 32,076,000
1139 Other Receivable 4,000,000 -
1141 Merchandise Inventory 706,400,000 -
1142 Office Supplies 26,699,650 -
1151 Value Addes Taxes - In 134,925,000
1152 Prepaid Income Tax-PPh 25 47,830,000 -
1153 Prepaid Insurance 33,945,300 -
1154 Prepaid Rent 65,750,000 -
1201 Stock Invesment 800,000,000 -
1202 Obligasi Invesment 350,000,000 -
1311 Land 561,630,000 -
1312 Building 835,000,000 -
1322 Acumulated Depreciation - Builiding - 137,000,000
1313 Vehicle 432,280,000 -
1323 Accumulated Depreciation - Vehicle - 197,390,000
1314 Equipment 99,265,500 -
1324 Accumulated Depreciation - Equipment - 44,632,750
2101 Accounts Payable - 1,431,430,000
2103 Value Added Tax - Out (VAT - Out) - 267,175,000
2105 Income Tax Payable - PPh 21 - 8,375,000
2109 Other Payable - 15,780,500
2201 Bank Loan - 595,000,000
2203 Hypotic Payable - 350,000,000
3001 Common Stock - 1,000,000,000
3002 Retained Earnings - 550,951,250
4101 Sales - 24,158,848,750
4102 Sales Returns 398,026,000 -
4103 Sales Discounts 211,109,350 -
4201 Interest Revenue - 49,257,500
4203 Dividend Revenue - 4,000,000
4202 Gain or Loss on sale Marketable Securities - 86,250,000
4204 Gain or Loss on sale fixed asset - 3,600,000
5101 Cost of Good Sold 14,627,465,000 -
5102 Purchase Discount - 276,259,860
5211 Advetising expense 1,100,951,250 -
5212 Wages & Salaries Expense -Sales 701,000,000 -
5216 Sales Service 317,250,000 -
5217 Transportation Expense 36,600,000 -
5218 Toll Ticket Expense 12,379,750 -
5251 Wages & Salaries Expense (Administrative) 466,000,000 -
5252 Electricity, Water & Telephone Expense 72,875,000 -
5253 Newspaper and Magazine Expense 8,500,000 -
5257 Maintenance Expense 58,500,000 -
5258 Accomodation Expense 160,500,000 -
5262 Entertainment Expense 56,120,000 -
5263 Postage and stamp Expense 9,065,000 -
5264 Social Expense 25,650,000 -
5301 Interest Expense 99,100,000 -
5302 Bank Charges 12,675,000
TOTAL 29,208,026,610 29,208,026,610
ELENSI CORPORATION
MEMORIAL JOURNAL (ADJUSTMENT)
DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
Dec 31 003 Doubtful Debts - Expense 5215 9,574,125.00
Allowance for Doubtful Debts 1132 9,574,125.00
31 004 Supplies Expense 5254 16,949,650.00

Office Suplies 1142 16,949,650.00
31 005 Rent Expense 5255 21,900,000.00

Prepaid Rent 1154 21,900,000.00
31 006 Insurance Expense 5256 10,250,000.00

Prepaid Insurance 1153 10,250,000.00
31 007 Depreciation Expense - Building 5259 42,250,000.00

Acumulated Depreciation - Building 1322 42,250,000.00
Depreciation Expense - Vehicle 5219 63,400,000.00
Acumulated Depreciation - Vehicle 1323 63,400,000.00
Depreciation Expense - Equipment 5260 12,315,000.00
Acumulated Depreciation - Equipment 1323 12,315,000.00
31 008 Wages & Salaries Expense (Sales) 5212 15,060,000.00

Wages & Salaries Expense (Administrative) 5251 10,040,000.00
Wages & Salaries Payable 2104 23,845,000.00
Income Tax Payable - PPh 21 2105 1,255,000.00
31 009 Income Tax Expense - PPh Badan 5499 1,499,927,746.00

Income Tax Payable - PPh Badan 2106 1,499,927,746.00
Total 1,701,666,521.00 1,701,666,521.00

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-03
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Cadangan kerugian piutang ditaksi sebesar 1,5% dari saldo Piutang Dagang###
pada akhir periode akuntansi ###
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-04
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Berdasarkan hasil stock opname, saldo persediaan per 31 Desember 2013 ###
diketahui bahwa persediaan perlengkapan kantor yang masih tersisa ###
sebesar Rp 9.750.000,00

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-05
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Sewa dibayar di muka yang telah jatuh tempo sebesar Rp 21.900.000,00 ###
###
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-06
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Asuransi dibayar di muka yang telah jatuh tempo sebesar Rp 10.250.000,00###
###

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-07
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Depresiasi aset tetap dengan rincian sebagai berikut: ###
a. Bangunan sebesar Rp 45.250.000,00 ###
b. Kendaraan sebesar Rp 63.400.000,00
c. Peralatan Kantor sebesar Rp 12.315.000,00
ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-08
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Pengakuan beban gaji dan upah untuk tanggal 21 s.d 31 Desember 2013, ###
sebesar Rp 25.100.000,00 dengan rincian sebagai berikut: ###
a. Bagian Pemasaran sebesar Rp 15.060.000,00
b. Bagian Administrasi dan Umum sebesar Rp 10.040.000,00

ELENSI CORPORATION

Telp. : 021-29383878, Fax. : 021-29383879
BM No. : BM-09
BUKTI MEMORIAL
PENJELASAN TRANSAKSI : Beban PPh Badan yang teruang diperkirakan sebesar Rp 1.499.927.746,00 ###
###

ELENSI CORPORATION
WORKSHEET
ELCcorp For The Year Ended, December 31, 2013
Trial Balance Adjusment Adjustment Trial Balance P/L Balance

NO. ACCOUNT
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
1111 Cash In Bank 3,529,859,810 - 3,529,859,810 - 3,529,859,810 -
1112 Petty Cash 5,000,000 - 5,000,000 - 5,000,000 -
1121 Current Invesment- Stock 425,000,000 - 425,000,000 - 425,000,000 -
1131 Accounts Receivable 2,776,675,000 - 2,776,675,000 - 2,776,675,000 -
1132 Allowance for Doubtful Debts - 32,076,000 9,574,125 41,650,125 - 41,650,125
1139 Other Receivable 4,000,000 - 4,000,000 - 4,000,000 -
1141 Merchandise Inventory 706,400,000 - 706,400,000 - 706,400,000 -
1142 Office Supplies 26,699,650 - 16,949,650 9,750,000 9,750,000 -
1151 Value Addes Taxes - In 134,925,000 134,925,000 - 134,925,000 -
1152 Prepaid Income Tax-PPh 25 47,830,000 - 47,830,000 - 47,830,000 -
1153 Prepaid Insurance 33,945,300 - 10,250,000 23,695,300 23,695,300 -
1154 Prepaid Rent 65,750,000 - 21,900,000 43,850,000 43,850,000 -
1201 Stock Invesment 800,000,000 - 800,000,000 - 800,000,000 -
1202 Obligasi Invesment 350,000,000 - 350,000,000 - 350,000,000 -
1311 Land 561,630,000 - 561,630,000 - 561,630,000 -
1312 Building 835,000,000 - 835,000,000 - 835,000,000 -
1322 Acumulated Depreciation - Builiding - 137,000,000 45,250,000 182,250,000 - 182,250,000
1313 Vehicle 432,280,000 - 432,280,000 - 432,280,000 -
1323 Accumulated Depreciation - Vehicle - 197,390,000 63,400,000 260,790,000 - 260,790,000
1314 Equipment 99,265,500 - 99,265,500 - 99,265,500 -
1324 Accumulated Depreciation - Equipment - 44,632,750 12,315,000 56,947,750 - 56,947,750
2101 Accounts Payable - 1,431,430,000 - 1,431,430,000 - 1,431,430,000
2103 Value Added Tax - Out (VAT - Out) - 267,175,000 - 267,175,000 - 267,175,000
2105 Income Tax Payable - PPh 21 - 8,375,000 1,255,000 9,630,000 - 9,630,000
2109 Other Payable - 15,780,500 - 15,780,500 - 15,780,500
2201 Bank Loan - 595,000,000 - 595,000,000 - 595,000,000
2203 Hypotic Payable - 350,000,000 - 350,000,000 - 350,000,000
3001 Common Stock - 1,000,000,000 - 1,000,000,000 - 1,000,000,000
3002 Retained Earnings - 550,951,250 - 550,951,250 - 550,951,250
4101 Sales - 24,158,848,750 - 24,158,848,750 24,158,848,750 -
4102 Sales Returns 398,026,000 - 398,026,000 - 398,026,000 - -
4103 Sales Discounts 211,109,350 - 211,109,350 - 211,109,350 - -
4201 Interest Revenue - 49,257,500 - 49,257,500 49,257,500 -
4203 Dividend Revenue - 4,000,000 - 4,000,000 4,000,000 -
ELENSI CORPORATION
WORKSHEET
ELCcorp For The Year Ended, December 31, 2013
Trial Balance Adjusment Adjustment Trial Balance P/L Balance

NO. ACCOUNT
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Jumlah dipindahkan 11,443,395,610 28,841,916,750 - 180,893,775 11,394,295,960 28,973,710,875 609,135,350 24,212,106,250 10,785,160,610 4,761,604,625
Jumlah Pindahan 11,443,395,610 28,841,916,750 - 180,893,775 11,394,295,960 28,973,710,875 609,135,350 24,212,106,250 10,785,160,610 4,761,604,625
4202 Gain or Loss on sale Marketable Securities - 86,250,000 - 86,250,000 86,250,000 -
4204 Gain or Loss on sale fixed asset - 3,600,000 - 3,600,000 3,600,000 -
5101 Cost of Good Sold 14,627,465,000 - 14,627,465,000 - 14,627,465,000 -
5102 Purchase Discount - 276,259,860 - 276,259,860 - 276,259,860
5211 Advetising expense 1,100,951,250 - 1,100,951,250 - 1,100,951,250 -
5212 Wages & Salaries Expense -Sales 701,000,000 - 15,060,000 716,060,000 716,060,000 -
5216 Sales Service 317,250,000 - 317,250,000 - 317,250,000 -
5217 Transportation Expense 36,600,000 - 36,600,000 - 36,600,000 -
5218 Toll Ticket Expense 12,379,750 - 12,379,750 - 12,379,750 -
5251 Wages & Salaries Expense (Administrative) 466,000,000 - 10,040,000 476,040,000 476,040,000 -
5252 Electricity, Water & Telephone Expense 72,875,000 - 72,875,000 - 72,875,000 -
5253 Newspaper and Magazine Expense 8,500,000 - 8,500,000 - 8,500,000 -
5257 Maintenance Expense 58,500,000 - 58,500,000 - 58,500,000 -
5258 Accomodation Expense 160,500,000 - 160,500,000 - 160,500,000 -
5262 Entertainment Expense 56,120,000 - 56,120,000 - 56,120,000 -
5263 Postage and stamp Expense 9,065,000 - 9,065,000 - 9,065,000 -
5264 Social Expense 25,650,000 - 25,650,000 - 25,650,000 -
5301 Interest Expense 99,100,000 - 99,100,000 - 99,100,000 -
5302 Bank Charges 12,675,000 12,675,000 - 12,675,000 -
5215 Doubtful Debts - Expense 9,574,125 9,574,125 9,574,125 -
5254 Supplies Expense 16,949,650 16,949,650 16,949,650 -
5255 Rent Expense 21,900,000 21,900,000 21,900,000 -
5256 Insurance Expense 10,250,000 10,250,000 10,250,000 -
5259 Depreciation Expense - Building 45,250,000 45,250,000 45,250,000 -
5219 Depreciation Expense - Vehicle 63,400,000 63,400,000 63,400,000 -
5260 Depreciation Expense - Equipment 12,315,000 12,315,000 12,315,000 -
2104 Wages & Salaries Payable 23,845,000 23,845,000 - - 23,845,000
5499 Income Tax Expense - PPh Badan 1,499,927,746 1,499,927,746 1,499,927,746 -
2106 Income Tax Payable - PPh Badan 1,499,927,746 1,499,927,746 - 1,499,927,746
Total 29,208,026,610 29,208,026,610 1,704,666,521 1,704,666,521 30,863,593,481 30,863,593,481 20,078,432,871 24,578,216,110 10,785,160,610 6,285,377,371
3104 Earning After Taxes - - - - - - 4,499,783,239 - - 4,499,783,239
TOTAL 29,208,026,610 29,208,026,610 1,704,666,521 1,704,666,521 30,863,593,481 30,863,593,481 24,578,216,110 24,578,216,110 10,785,160,610 10,785,160,610
ELENSI CORPORATION
INCOME STATEMENT
ELCcorp For The Year Ended, December, 31, 2013
Sales 24,158,848,750
Sales Return 398,026,000
Sales Discount 211,109,350
(609,135,350)
Net Sales 23,549,713,400
Cost of Good Sold 14,627,465,000
Purchase Discount (276,259,860)
Cost of Good Sold-Net (14,351,205,140)
Gross Profit 9,198,508,260
Operating Expense
Sales Expense
Advertising Expense 1,100,951,250
Wages & Salaries Expense-Sales 716,060,000
Doubtful Debts Expense 9,574,125
Sales Service 317,250,000
Transportation Expense 36,600,000
Toll Ticket Expense 12,379,750
Depreciation Expense-Vehicle 63,400,000
Total Sales Expense 2,256,215,125
General and Administrative Expense
Wages & Salaries Expense-Administrative 476,040,000
Electricity, Water, & Telephone Expense 72,875,000
Newspaper and Magazine Expense 8,500,000
Supplies Expense 16,949,650
Rent Expense 21,900,000
Insurance Expense 10,250,000
Maintenance Expense 58,500,000
Accomodation Expense 160,500,000
Depreciation Expense-Building 45,250,000
Depreciation Expense-Equipment 12,315,000
Entertaiment Expense 56,120,000
Postage and Stamp Expense 9,065,000
Social Expense 25,650,000
Total General and Administrative Expense 973,914,650
Total Operating Expense (3,230,129,775)
Operating Income 5,968,378,485
Other Income (Expense)

Other Income
Interest Revenue 49,257,500
Dividend Revenue 4,000,000
Gain or Loss on Sales of Marketable Securities 86,250,000
Gain or Loss on Sales of Fixed Asset 3,600,000
Total Other Income 143,107,500
Others Expense
Interest Expense 99,100,000
Bank Charges 12,675,000
Total Other Expense (111,775,000)
Total Other Income (Expense) 31,332,500
Income Before Tax 5,999,710,985
Income Tax (1,499,927,746)
Income After Tax 4,499,783,239
ELENSI CORPORATION
EQUITY STATEMENT
ELCcorp For Years Ended December 31, 2013
Description Common Stock Retained Earning Total
Balance at 31 December 2012 1,000,000,000 550,951,250 1,550,951,250

Net Income - 4,499,783,239 4,499,783,239
Devidends - - -
Balance at 31 December 2010 1,000,000,000 5,050,734,489 6,050,734,489

ELENSI CORPORATION
BALANCE SHEET
ELCcorp As At December 31, 2013
ASSET
Current Assets 3,529,859,810
Cash In Bank 5,000,000
Petty Cash 425,000,000
Current Invesment- Stock 2,776,675,000
Accounts Receivable 41,650,125
Allowance for Doubtful Debts 2,735,024,875
Net Value of Trade Receivables 706,400,000
Merchandise Inventory 9,750,000
Office Supplies 4,000,000
Value Addes Taxes - In 134,925,000
Prepaid Income Tax-PPh 25 47,830,000
Prepaid Rent 43,850,000
Prepaid Insurance 23,695,300
Total Current Assets 7,665,334,985
Investment investing
Stock Invesment 800,000,000
Obligasi Invesment 350,000,000
Total Investment 1,150,000,000
Fixed Assets
Land 561,630,000
Building 835,000,000
Acumulated Depreciation - Builiding 182,250,000
Book Value Building 652,750,000
Vehicle 432,280,000
Accumulated Depreciation - Vehicle 26,079,000
Book Value Vehicle 171,490,000
Equipment 99,265,500
Accumulated Depreciation - Equipment 56,947,750
Book Value Equipment 42,317,750
Total Fixed Assets 1,428,187,750
TOTAL ASSETS 10,243,522,735
LIABILITIES
Current Liabilities
Accounts Payable 1,431,430,000
Value Added Tax - Out (VAT - Out) 267,175,000
Income Tax Payable - PPh 21 9,630,000
Income Tax Payable - PPh Badan 1,499,927,746
Wages and Salaries Payable 23,845,000
Other Payable 15,780,500
Total Current Liabilities 3,247,788,246
Long-Term Liabilities financing
Bank Loan 595,000,000
Mortgage Debt 350,000,000
Total Long- Term Liabilities 945,000,000
Total Liabilities 4,192,788,246
EQUITY
Common Stock 1,000,000,000
Retained Earnings 5,050,734,489
Total Equity 6,050,734,489
TOTAL LIABILITIES AND EQUITY 10,234,522,735
ELENSI CORPORATION
CASH FLOW STATEMENT
CASH FLOW OPERATING ACTIVITIES kas masuk kas kluar selisih mutasi
Cash Receipt from Customer 1,593,071,150
Cash Receipts from coupon obligasi 6,000,000
Cash receipt from sales 162,250,000
Cash Payments to Supplier 1,318,496,740
Cash Payments to Employees 87,875,000
Cash payment for operating expense 10,750,000
Cash Payments for interest bank loan 10,000,000
Cash payments for Taxes 3,525,600
Cash payment fot purchase 52,745,000
Net Cash flow From Operating activities 277,928,810
CASH FLOW INVESTING ACTIVITIES
cash receipt from sale of fixed asset 97,350,000
cash receipt from stock 93,750,000
Net cash flow from Investing activities 191,100,000
CASH FLOW FINANCING ACTIVITIES
Cash Payments for bank loan 30,000,000
Net Cash flow use by financing activities 30,000,000
Net increase In Cash and equivalent Cash 439,028,810
Cash and Cash equivalent cash, 31 Dec 2012 3,090,831,000
Cash and Cash equivalent cash, 31 Dec 2013 3,529,859,810

direct - diambil dri buku kas AMBIL DARI J.PENERIMAAN KAS:
PENJUALAN TUNAI (SALES)
aktivitas kas ada 3 : piutang ( AR)
operating jangka kurang dri 1 tahun
cupon obligasi/bunga kupon
JKK = KAS KELUAR
investing aset tetap beli = kas kluar JKM = KAS MASUK
aset investasi
beli saham (perusahaan org lain)
menjual obligasi
financing beli saham tresury (beli saham perusahaan sendiri) paste value aga
menerbitkan obligasi
sama dgn neraca akhir desember

paste value agar rumus hilang
ELENSI CORPORATION
MEMORIAL JOURNAL (CLOSING)
Date Doc No. Description Ref Debit Credit
D 31 Sales 24,158,848,750
e
c Interest Revenue 49,257,500
Dividend Revenue 4,000,000
Gain or Loss of Marketable Securities 86,250,000
Gain or Loss of Fixed Asset 3,600,000
Purchase Discount 276,259,860
Income Summary 24,578,216,110
31 Income Summary 20,078,431,871

Sales Return 398,026,000
Sales Discount 211,109,350
Cost of Good Sold 14,627,465,000
Advertising Expense 1,100,951,250
Wages and Salaries Expense-Sales 716,060,000
Sales Service 317,250,000
Transportation Expense 36,600,000
Toll Ticket Expense 12,379,750
Wages and Salaries Expense-Administrative 476,040,000
Electricity, Water and Telephone Expense 72,875,000
Newspaper and Magazine Expense 8,500,000
Maintenance Expense 58,500,000
Official Travel Expense 160,500,000
Entertaiment Expense 56,120,000
Postage and Stamp Expense 9,065,000
Contribution Expense 25,650,000
Interest Expense 99,100,000
Bank Charges 12,675,000
Doubtful Debts Expense 9,574,125
Supplies Expense 16,948,650
Rent Expense 21,900,000
Insurance Expense 10,250,000
Depreciation Expense-Building 45,250,000
Depreciation Expense-Vehicle 63,400,000
Depreciation Expense-Equipment 12,315,000
Income Tax Expense 1,499,927,746
31 Retained Earning 4,499,783,239

Income Summary 4,499,783,239
TOTAL 49,156,431,220 49,156,431,220

ELENSI CORPORATION
LEDGER
Account : Cash In Bank Account Number: 1111

Balance
Debet Credit
31 Posting JKM-01 1,952,421,150 5,043,252,150
31 Posting JKK-01 1,513,392,340 3,529,859,810
Account : Petty Cash Account Number: 1112

Balance
Debet Credit
Account : Current Investments - Stock Account Number : 1121

Balance
Debet Credit
31 JKM-01 75,000,000 425,000,000
Account : Accounts Receivable Account Number : 1131

Balance
Debet Credit
31 JPJ-01 2,776,675,000 4,380,475,000
31 JKM-01 1,603,800,000 2,776,675,000
Account : Allowance For Doubtful Debts Account Number : 1132

Balance
Debet Credit
31 Adjusment JML-02 9,574,125 41,650,125
ELENSI CORPORATION
LEDGER
Account : Other Receivable Account Number : 1139

Balance
Debet Credit
Des 25 JML-01 4,000,000 4,000,000
Account : Merchandise Inventory Account Number : 1141

Balance
Debet Credit
31 Posting JPB-01 1,301,300,000 2,263,085,000
31 Posting JPJ-01 1,514,695,000 748,390,000
31 Posting JKK-01 47,950,000 796,340,000
31 Posting JKM-01 89,940,000 706,400,000
Account : Office Suplies Account Number : 1142

Balance
Debet Credit
31 Posting JKK-01 15,780,500 26,699,650
31 Adjusment JML-02 16,949,650 9,750,000
Account : Value Added Tax - In (VAT-In) Account Number : 1151

Balance
Debet Credit
31 Posting JPB-01 130,130,000 304,720,400
31 Posting JKK-01 4,795,000 309,515,400
31 Posting JKK-01 174,590,400 134,925,000
Account : Prepaid Income Tax-PPh 25 Account Number : 1152

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Prepaid Insurance Account Number : 1153

Balance
Debet Credit
31 Adjusment JML -02 10,250,000 23,695,300
23,695,300
Account : Prepaid Rent Account Number : 1154

Balance
Debet Credit
31 Adjusment JML-02 21,900,000 43,850,000
Account : Stock Invesment Account Number : 1201

Balance
Debet Credit
Account : Obligasi Invesment Account Number : 1202

Balance
Debet Credit
Account : Land Account Number : 1311

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Building Account Number : 1312

Balance
Debet Credit
Account : Vehicle Account Number : 1313

Balance
Debet Credit
31 JKM-01 125,000,000 432,280,000
Account : Equipment Account Number : 1314

Balance
Debet Credit
Account : Acumulated Depreciation - Building Account Number : 1322

Balance
Debet Credit
31 Adjusment JML-02 45,250,000 182,250,000
Account : Accumulated Depreciation - Vehicle Account Number : 1323

Balance
Debet Credit
31 JKM-01 31,250,000 197,390,000
31 Adjusment JML-02 63,400,000 260,790,000
ELENSI CORPORATION
LEDGER
Account : Acumulated Depreciation - Equipment Account Number : 1324

Balance
Debet Credit
31 Adjusment JML-02 12,315,000 56,947,750
Account : Account Payable Account Number : 2101

Balance
Debet Credit
31 JPB-01 1,431,430,000 2,765,730,000
31 JKK-01 1,334,300,000 1,431,430,000
Account :Value Added Tax - Out ( VAT - OUT) Account Number : 2103
Balance
Debet Credit
31 JPJ-01 252,425,000 430,541,000
31 JKM-01 14,750,000 445,291,000
31 JKK-01 178,116,000 267,175,000
Account :Wages And Salaries Payable Account Number : 2104

Balance
Debet Credit
31 Adjusment JML-02 23,845,000 23,845,000
Account : Income Tax Payable - PPh 21 Account Number : 2105

Balance
Debet Credit
31 JKK-01 4,625,000 8,375,000
31 Adjusment JML-02 1,255,000 9,630,000
ELENSI CORPORATION
LEDGER
Account : Income Tax Payable - PPh Badan Account Number : 2106

Balance
Debet Credit
31 Adjusment JML-02 1,499,927,746 1,499,927,746
Account : Other Payable Account Number : 2109

Balance
Debet Credit
Des 10 JML-01 15,780,500 15,780,500
Account : Bank Loan Account Number : 2201

Balance
Debet Credit
31 JKK-01 30,000,000 595,000,000
Account : Mortgage Debt Account Number : 2203

Balance
Debet Credit
Account : Common Stock Account Number : 3001

Balance
Debet Credit
ELENSI CORPORATION
LEDGER
Account : Retained Earnings Account Number : 3002

Balance
Debet Credit
31 Closing 4,499,783,239 5,050,734,489
Account : Earning Before Tax Account Number : 3104

Balance
Debet Credit
Account : Sales Account Number : 4101

Balance
Debet Credit
31 JPJ-01 2,524,250,000 24,011,348,750
31 JKM-01 147,500,000 24,158,848,750
31 Closing 24,158,848,750 -
Account : Sales Return Account Number : 4102

Balance
Debet Credit
31 Closing 398,026,000 -
Account : Sales Discount Account Number : 4103

Balance
Debet Credit
31 JKM-01 10,728,850 211,109,350
31 Closing 211,109,350 -
ELENSI CORPORATION
LEDGER
Account : Interest Revenue Account Number : 4201

Balance
Debet Credit
31 JKM-01 6,000,000 49,257,500
31 Closing 49,257,500 -
Account : Dividend Revenue Account Number : 4202

Balance
Debet Credit
Des 25 JML-01 4,000,000 4,000,000
31 Closing 4,000,000 -
Account : Gain or Loss on Sale Marketable Securities Account Number : 4203

Balance
Debet Credit
31 JKM-01 18,750,000 86,250,000
31 Closing 86,250,000 -
Account : Gain on Sale of Fixed Assets Account Number : 4204

Balance
Debet Credit
Des 31 Posting JKM-01 3,600,000 3,600,000
31 Closing 3,600,000 -
Account : Cost Of Goods Sold Account Number : 5101

Balance
Debet Credit
31 JPJ-01 1,514,695,000 14,537,525,000
31 JKM-01 89,940,000 14,627,465,000
31 Closing 14,627,465,000 -
ELENSI CORPORATION
LEDGER
Account : Purchase Discount Account Number : 5102

Balance
Debet Credit
31 Posting JKK-01 15,803,260 276,259,860
31 Closing 276,259,860 -
Account : Advertising Expense Account Number : 5211

Balance
Debet Credit
31 Closing 1,100,951,250 -
Account : Wages and Salaries Expense - Sales Account Number : 5212

Balance
Debet Credit
31 JKK-01 55,500,000 701,000,000
31 Adjusment JML-02 15,060,000 716,060,000
31 Closing 716,060,000 -
Account : Doubtful Debts Expense Account Number : 5215

Balance
Debet Credit
31 Adjusment JML-02 9,574,125 9,574,125
31 Closing 9,574,125 -
Account : Sales Service Account Number : 5216

Balance
Debet Credit
31 Closing 317,250,000 -
ELENSI CORPORATION
LEDGER
Account : Transportation Expense Account Number : 5217

Balance
Debet Credit
31 JKK-01 1,100,000 36,600,000
31 Closing 36,600,000 -
Account : Toll Ticket Expense Account Number : 5218

Balance
Debet Credit
31 JKK-01 510,000 12,379,750
31 Closing 12,379,750 -
Account : Depreciation Expense- Vehicle Account Number : 5219

Balance
Debet Credit
31 Adjusment JML-02 63,400,000 63,400,000
31 Closing 63,400,000 -
Account : Wages and Salaries Expense (Administrative) Account Number : 5251

Balance
Debet Credit
31 37,000,000 466,000,000
31 Adjusment JML-02 10,040,000 476,040,000
31 Closing 476,040,000 -
Account : Electricity, Water & Telephone Expense Account Number : 5252

Balance
Debet Credit
31 JKK-01 6,075,000 72,875,000
31 Closing 72,875,000 -
ELENSI CORPORATION
LEDGER
Account : Newspaper and Magazine Expense Account Number : 5253

Balance
Debet Credit
31 JKK-01 250,000 8,500,000
31 Closing 8,500,000 -
Account : Suplies Expense Account Number : 5254

Balance
Debet Credit
31 Adjusment 16,949,650 16,949,650
31 Closing 16,949,650 -
Account : Rent Expense Account Number : 5255

Balance
Debet Credit
31 Adjusment 21,900,000 21,900,000
31 Closing 21,900,000 -
Account : Insurance Expense Account Number : 5256

Balance
Debet Credit
31 Adjusment JML-02 10,250,000 10,250,000
31 Closing 10,250,000 -
Account : Maintenance Expense Account Number : 5257

Balance
Debet Credit
31 Closing 58,500,000 -
ELENSI CORPORATION
LEDGER
Account : Official Travel Expense Account Number : 5258

Balance
Debet Credit
31 Closing 160,500,000 -
Account : Depreciation Expense- Building Account Number : 5259

Balance
Debet Credit
31 Adjusment JML-02 45,250,000 45,250,000
31 Closing 45,250,000 -
Account : Depreciation Expense- Equipment Account Number : 5260

Balance
Debet Credit
31 Adjusment JML-02 12,315,000 12,315,000
31 Closing 12,315,000 -
Account :Entertainment Expense Account Number : 5262

Balance
Debet Credit
31 JKK-01 2,000,000 56,120,000
31 Closing 56,120,000 -
Account : Postage and Stamp Expense Account Number : 5263

Balance
Debet Credit
31 JKK-01 815,000 9,065,000
31 Closing 9,065,000 -
ELENSI CORPORATION
LEDGER
Account : Contribution Expense Account Number : 5264

Balance
Debet Credit
31 Closing 25,650,000 -
Account : Interest Expense Account Number : 5301

Balance
Debet Credit
31 JKK-01 10,000,000 99,100,000
31 Closing 99,100,000 -
Account : Bank Charge Account Number : 5302

Balance
Debet Credit
31 Closing 12,675,000 -
Account : Income Tax Expense -PPH Badan Account Number : 5399

Balance
Debet Credit
31 Adjusment JML-02 1,499,927,746 1,499,927,746
31 Closing 1,499,927,746 -
ELENSI CORPORATION
CLOSING BALANCE
NO. ACCOUNT DEBIT CREDIT
1111 Cash In Bank 3,529,859,810.00
1112 Petty Cash 5,000,000.00

1121 Current Invesment- Stock 425,000,000.00
1131 Accounts Receivable 2,776,675,000.00
1132 Allowance for Doubtful Debts 41,650,125.00

1139 Other Receivable 4,000,000.00
1141 Merchandise Inventory 706,400,000.00

1142 Office Supplies 9,750,000.00
1151 Value Addes Taxes - In 134,925,000.00

1152 Prepaid Income Tax-PPh 25 47,830,000.00
1153 Prepaid Insurance 23,695,300.00
1154 Prepaid Rent 43,850,000.00
1201 Stock Invesment 800,000,000.00
1202 Obligasi Invesment 350,000,000.00
1311 Land 561,630,000.00
1312 Building 835,000,000.00
1322 Acumulated Depreciation - Builiding 182,250,000.00
1313 Vehicle 432,280,000.00
1323 Accumulated Depreciation - Vehicle 260,790,000.00

1314 Equipment 99,265,500.00
1324 Accumulated Depreciation - Equipment 56,947,750.00

2101 Accounts Payable 1,431,430,000.00
2103 Value Added Tax - Out (VAT - Out) 267,175,000.00
2104 Wages & Salaries Payable 23,845,000.00
2105 Income Tax Payable - PPh 21 9,630,000.00
2106 Income Tax Payable - PPh Badan 1,499,927,746.00
2109 Other Payable 15,780,500.00
2201 Bank Loan 595,000,000.00

2203 mortgage debt 350,000,000.00
3001 Common Stock 1,000,000,000.00
3002 Retained Earnings 5,050,734,489.00

TOTAL 10,785,160,610.00 10,785,160,610.00

Kunci Jawaban Elensi Corporation

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No Account

1111 Cash In Bank Kas di Bank

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Total Penjualan Rp 479,700,000.00

Nurul Rahmah Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Pelunasan Piutang Dagang tertanggal 23 Nopember 2013

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Penjualan saham (investasi lancar) sebanyak 75.000 lembar dengan

Setya Nugraha Nunu Maulidina

Kepada : ELENSI CORPORATION Termin : 2/15, n/30

Total Penjualan Rp 449,750,000.00

Sutigno Bella Sarie

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Pelunasan Piutang Dagang tertanggal 28 Nopember 2013

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Pelunasan Piutang Dagang tertanggal 28 Nopember 2013

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Pimpinan, Keuangan, HAL JM

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS KELUAR

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS KELUAR

Keterangan : Pelunasan Hutang Dagang tertanggal 26 Nopember 2013

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Total Penjualan Rp 309,750,000.00

Nurul Rahmah Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Pelunasan Piutang Dagang tertanggal 29 Nopember 2013

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS KELUAR

Keterangan : Pelunasan Hutang Dagang tertanggal 30 Nopember 2013

Setya Nugraha Nunu Maulidina

Total Penjualan Rp 479,800,000.00

Reza Fahlevi Aulia Nurmalika

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Penjualan tunai, dengan rincian sebagai berikut :

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

Total Penjualan Rp 1,089,300,000.00

Nurul Rahmah Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS MASUK

Keterangan : Penjualan tunai kendaraan, dengan rincian:

Setya Nugraha Nunu Maulidina

ELCcorp Jln. Bungaran Raya No. 28, Jakarta

BUKTI KAS KELUAR

Jumlah Dibayar : Enam juta tujuh puluh lima ribu rupiah

Keterangan : Pengisian kas kecil, dengan rincian sebagai berikut:

Setya Nugraha Nunu Maulidina

PT. CITRA INDO PRATAMA