NAMA :

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pt ALDENIO
INCOME STATEMENT
For The Year Ended, December, 31, 2016
Rp
Sales -    
Rp
Sales Discount -    
Rp
Sales Return and Allowances -    
Rp
Net Sales   -  
Rp
Cost Of Merchandise Sold -    
Rp
Purchases Discount -    
Rp
Cost Of Goods Sold   -  
Rp
Gross Profit     -
Operating Expense      
Rp
Utilities Expense -    
Rp
Office Supplies Expense -    
Doubftul Debts Rp -    
Rp
Spoilage Expense -    
Depreciation Expense Rp -    
Rp
Insurance Expense -    
Rp
Rent Expense -    
Rp
Wages and Salaries -    
Rp
Advertising Expense -    
Rp
Other Operating Expense -    
Rp
Amount     -
Rp
Operating Profit     -
Other Income/Expense      
Other Income      
Rp
Interest Income -    
Rp
Freights Collected -    
Rp
Late Fees Collected -    
Rp
Devidend Income -    
Rp
Amount   -  
Other Expense      
Gain (Loss) on sales Of Fixed
Assets Rp -    
Rp
Interest Expense -    
Rp
Bank Service Charge -    
Rp
Amount   -  

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 1

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Rp
Total Other Income/ Expense     -
Rp
Earning Before Taxes     -
Taxes      
Rp
Income Taxes Expense Article 4(2) -    
Rp
Income Taxes Expense -    
Rp Rp
Amount   - -
Rp
Earning After Taxes     -
       

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 2

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pt ALDENIO
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016

Additional Paid In
Description Capital Stock Retained Earning Total
Capital

Balance at december,
31, 2015 1.225.000.000 245.000.000 1.405.280.642 2.875.280.642

Isuance Capital        

Net Income     - -

Dividen     - -

        -
Balance Sheet
December, 31, 2016        

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 3

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BALANCE SHEET

AS AT DECEMBER, 31, 2016 and 2015

LIABILITIES &
ASSETS 2016 2015 EQUITIES 2016 2015

Current Assets     Current Liabilities    

Cash In Bank BNI - 381.973.692 Account Payable - 1.987.181.000

Petty Cash - 9.000.000 Accrued Expense - 59.980.000

Account Receivable - 1.400.000.000 VAT Out - 90.650.000

Allowances of Doubtful Income Taxes Payable
Debt - (96.240.400) (21) - 1.576.000
Income Taxes 23
Merchandise Inventory - 526.560.000 Payable - -
Income Taxes Payable
Office Supplies - 10.000.000 25 - 75.000.000

Prepaid Insurance - 37.440.000 Devidend Payable - 150.000.000

Prepaid Rent - 78.000.000      

VAT In - 65.765.000 Amount - 2.364.387.000

Prepaid Income Taxes - - Long Term Debts    

      Bank Jateng Loan - 387.469.400

      Equities    

2.412.498.29
Amount - 2 Capital Stock - 1.225.000.000
Additional Paid In
Non Current Assets     Capital - 245.000.000

Investment - 736.425.000 Retained Earnings - 1.405.280.642

Land - 1.500.000.000 Amount - 2.875.280.642

Building - 750.000.000      

Acc Depr Building - (115.625.000)      

Vehicles - 279.000.000      

Acc Depr Vehicles - (72.656.250)      

Equipment - 154.200.000      

Acc Depr Equipment - (16.705.000)      

3.214.638.75
Amount - 0      
Total Liabilities &
Total Assets - 5.627.137.042 Equites - 5.627.137.042

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 4

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CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2016

OPERATING ACTIVITIES

Earning After Taxes    

Doubftul Debts    

Depreciation Expense    

Gain (Loss) on sales Of Fixed Assets    

Account Receivable    

Merchandise Inventory    

Office Supplies    

Prepaid Insurance    

Prepaid Rent    

VAT In    

Prepaid Income Taxes    

Account Payable    

Accrued Expense    

VAT Out    

Income Taxes Payable (21)    

Income Taxes 23 Payable    

Income Taxes Payable 25    

Devidend Payable    

Net Cash Flow from Operating Activities    

INVESTING ACTIVITIES    

Purchases Invesment    

Sales Of Vehicles    

Purchases Vehicles    

     

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 5

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Net Cash Flow Used to Investing Activities    

FINANCING ACTIVITIES    

Cash payment Bank Loan    

Isuance Capital Stock    

Isuance Capital Stock    

Peyment of Devidend    

Net Cash Flow from Financing Activities    

     

Change Cash & Equivalent Cash    

Cash & Equivalent Cash, december, 31, 2015    

Cash & Equivalent Cash, december, 31, 2016    

     

     

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 6

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pt ALDENIO
Memorial Journal (CLOSING ENTRY)
December 2016 Page :

DOC
 
.
DATE DESCRIPTION REF DEBIT CREDIT
NO.  

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CLOSING BALANCE
December 31, 2016
       
ACCOUNT NO. ACCOUNT NAME DEBIT CREDIT

11100 Cash In Bank BNI - -

11200 Petty Cash - -

11300 Account Receivable - -

11400 Allowances of Doubtful Debt - -

11500 Merchandise Inventory - -

11600 Office Supplies - -

11700 Prepaid Insurance - -

11800 Prepaid Rent - -

11900 VAT In - -

11902 Prepaid Income Taxes - -

12100 Investment - -

13100 Land - -

13200 Building - -

13201 Acc Depr Building - -

13300 Vehicles - -

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 8

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13301 Acc Depr Vehicles - -

13400 Equipment - -

13401 Acc Depr Equipment - -

21100 Account Payable - -

21200 Accrued Expense - -

21300 VAT Out - -

21302 Income Taxes Payable (21) - -

21303 Income Taxes 23 Payable - -

21304 Income Taxes Payable 25 - -

21305 Devidend Payable - -

22100 Bank Jateng Loan - -

31100 Capital Stock - -

31200 Devidend - -

31300 Additional Paid In Capital - -

31400 Retained Earnings - -

       

  Amount - -

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 9

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GENERAL LEDGER
Account Num
Account: Cash In Bank BNI GENERAL LEDGER
11100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1110 3
0 1 Closing JM - - -
   
Account Num
Account: Petty Cash GENERAL LEDGER
11200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1120 3
0 1 Closing JM - - -

Account Num
Account: Account Receivable GENERAL LEDGER
11300
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1130 3
0 1 Closing JM - - -

Account Num
Account: Allowances of Doubtful Debt GENERAL LEDGER
11400
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1140 3
0 1 Closing JM - - -

Account Num
Account: Merchandise Inventory GENERAL LEDGER
11500
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1150 3
0 1 Closing JM - - -
   
Account Num
Account: Office Supplies GENERAL LEDGER
11600
Date Description Ref Debit Credit Balance

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 10

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. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1160 3
0 1 Closing JM - - -
   
Account Num
Account: Prepaid Insurance GENERAL LEDGER
11700
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1170 3
0 1 Closing JM - - -
   
Account Num
Account: Prepaid Rent GENERAL LEDGER
11800
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1180 3
0 1 Closing JM - - -
   
   
Account Num
Account: VAT In GENERAL LEDGER
11900
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1190 3
0 1 Closing JM - - -

Account Num
Account: Prepaid Income Taxes GENERAL LEDGER
11902
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1190 3
2 1 Closing JM - - -
   
Account Num
Account: Investment GENERAL LEDGER
12100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1210 3 Closing JM - - -

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 11

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0 1

Account Num
Account: Land GENERAL LEDGER
13100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1310 3
0 1 Closing JM - - -
   
Account Num
Account: Building GENERAL LEDGER
13200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1320 3
0 1 Closing JM - - -

Account Num
Account: Acc Depr Building GENERAL LEDGER
13201
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1320 3
1 1 Closing JM - - -
   
Account Num
Account: Vehicles GENERAL LEDGER
13300
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1330 3
0 1 Closing JM - - -

Account Num
Account: Acc Depr Vehicles GENERAL LEDGER
13301
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1330 3
1 1 Closing JM - - -
   
   
Account Num
Account: Equipment GENERAL LEDGER
13400
Ref Balance
Date Description Debit Credit
. Debit Credit

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 12

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3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1340 3
0 1 Closing JM - - -

Account Num
Account: Acc Depr Equipment GENERAL LEDGER
13401
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
1340 3
1 1 Closing JM - - -

Account Num
Account: Account Payable GENERAL LEDGER
21100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2110 3
0 1 Closing JM - - -
   
Account Num
Account: Accrued Expense GENERAL LEDGER
21200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2120 3
0 1 Closing JM - - -

Account Num
Account: VAT Out GENERAL LEDGER
21300
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2130 3
0 1 Closing JM - - -
   
Account Num
Account: Income Taxes Payable (21) GENERAL LEDGER
21302
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2130 3
2 1 Closing JM - - -
   

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 13

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Account Num
Account: Income Taxes 23 Payable GENERAL LEDGER
21303
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2130 3
3 1 Closing JM - - -

Account Num
Account: Income Taxes Payable 25 GENERAL LEDGER
21304
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2130 3
4 1 Closing JM - - -
   

Account Num
Account: Devidend Payable GENERAL LEDGER
21305
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2130 3
5 1 Closing JM - - -

Account Num
Account: Bank Jateng Loan GENERAL LEDGER
22100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
2210 3
0 1 Closing JM - - -

Account Num
Account: Capital Stock GENERAL LEDGER
31100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3110 3
0 1 Closing JM - - -

Account Num
Account: Devidend GENERAL LEDGER
31200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 14

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3
  1 Adjusment JM - - -
3120 3
0 1 Closing JM - - -
   
Account Num
Account: Additional Paid In Capital GENERAL LEDGER
31300
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3130 3
0 1 Closing JM - - -
   
Account Num
Account: Retained Earnings GENERAL LEDGER
31400
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3140 3
0 1 Closing JM - - -

Account Num
Account: Income Summary GENERAL LEDGER
31500
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3150 3
0 1 Closing JM - - -

Account Num
Account: Sales GENERAL LEDGER
41100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   

Account Num
Account: Sales Discount GENERAL LEDGER
41200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account: Sales Return and Allowances Account Num

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 15

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GENERAL LEDGER 41300

Ref Balance
Date Description Debit Credit
. Debit Credit
Dec 1 Opening Balance       -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Cost Of Merchandise Sold GENERAL LEDGER
51100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Purchases Discount GENERAL LEDGER
51200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Utilities Expense GENERAL LEDGER
61100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Office Supplies Expense GENERAL LEDGER
61200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Doubftul Debts GENERAL LEDGER
61300
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
  3 Closing JM - - -

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1
   
Account Num
Account: Spoilage Expense GENERAL LEDGER
61400
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Depreciation Expense GENERAL LEDGER
61500
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Depreciation Expense GENERAL LEDGER
61500
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Insurance Expense GENERAL LEDGER
61600
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Rent Expense GENERAL LEDGER
61700
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Wages and Salaries GENERAL LEDGER
61800
Ref Balance
Date Description Debit Credit
. Debit Credit

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 17

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3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Advertising Expense GENERAL LEDGER
61900
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Other Operating Expense GENERAL LEDGER
62000
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Interest Income GENERAL LEDGER
81100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
   
Account Num
Account: Freights Collected GENERAL LEDGER
81400
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Late Fees Collected GENERAL LEDGER
81500
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

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Account Num
Account: Devidend Income GENERAL LEDGER
81600
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Gain (Loss) on sales Of Fixed Assets GENERAL LEDGER
81700
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Interest Expense GENERAL LEDGER
82100
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Bank Service Charge GENERAL LEDGER
82200
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   
Account Num
Account: Income Taxes Expense Article 4(2) GENERAL LEDGER
91400
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -
3
  1 Adjusment JM - - -
3
  1 Closing JM - - -

Account Num
Account: Income Taxes Expense GENERAL LEDGER
91450
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a     -

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 19

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3
  1 Adjusment JM - - -
3
  1 Closing JM - - -
   

Account Num
Account: #N/A GENERAL LEDGER
0
Ref Balance
Date Description Debit Credit
. Debit Credit
3
Dec 1 Opening Balance a        
               
               

PELATIHAN UJI KOMPETENSI LEMBAR KERJA- MENYUSUN LAPORAN KEUANGAN HALAMAN 20