PD MITRA

JURNAL PENERIMAAN KAS

Bulan : Desember 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN OTHERS
BUKTI REF CASH IN PPN SALES ACCOUNT
BANK Outcome DISCOUNT RECEIVABLE NAMA AKUN NO AKUN JUMLAH
 PD MITRA
JURNAL PENGELUARAN KAS
BULAN DESEMBER 2016

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN NO. CEK POS REFF OTHERS
ACCOUNT PURCHASE PPN
Account CASH IN BANK
PAYABLE ACCOUNT NAME Amount DISCOUNT Income
Number
 PD MITRA
JURNAL PEMBELIAN
Bulan : Desember 2016

DEBET CREDIT
NO.
TANGGAL KETERANGAN POS REF MERCHANDISE ACCOUNTS
FAKTUR FREIGHT PAID PPN Income
INVENTORY PAYABLE
 PD MITRA
JURNAL PENJUALAN
BULAN DESEMBER 2016

DEBET CREDIT
NO. POS
TANGGAL KETERANGAN ACCOUNTS FREIGHT PPN
FAKTUR REF SALES
RECEIVABLE COLLECTED Outcome
 PD MITRA
JURNAL UMUM
BULAN DESEMBER 2016
Hal 1
NO.
TANGGAL KETERANGAN POS REF DEBET CREDIT
BUKTI
 PD MITRA
JURNAL KAS KECIL
BULAN DESEMBER 2016

DEBET CREDIT
TANGGAL NO. BUKTI KETERANGAN Account
ACCOUNT NAME Amount PETTY CASH
Number
 KARTU PERSEDIAAN DESEMBER 2016
NOMOR ITEM : T1301C NAMA BARANG : PortegeM300

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN

KARTU PERSEDIAAN BULAN DESEMBER 2016

NOMOR ITEM : T7102C NAMA BARANG : Satellite-M30

MASUK KELUAR SALDO

TANGGAL NO BUKTI KETERANGAN HARGA HARGA HARGA
UNIT JUMLAH UNIT JUMLAH UNIT JUMLAH
SATUAN SATUAN SATUAN
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
DECEMBER, 2016
(In Rupiah)

Nama : Ilham Computer Kode : C001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Maulana Computer Kode : C002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Akbar Computer Kode : C003

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : Maulida Computer Kode : C004

Balance
Date Description Ref Debit Credit
Debit Credit
 PD MITRA
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
DECEMBER, 2016
(In Rupiah)

Nama : PT Tiara Kode : S001

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : CV Anggita Kode : S002

Balance
Date Description Ref Debit Credit
Debit Credit

Nama : PT Putri Kode : S003

Balance
Date Description Ref Debit Credit
Debit Credit
 PD MITRA
LEDGER
DECEMBER 31, 2016

Nama : Cash In Bank Nomor : 1-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Petty Cash Nomor : 1-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Account Receivable Nomor : 1-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Allowance of DoubTful Debt Nomor : 1-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Merchandise Inventory Nomor : 1-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : STORE SUPPLIES Nomor : 1-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Insurance Nomor : 1-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid Rent Nomor : 1-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Prepaid TAX Nomor : 1-1900

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT AT COST Nomor : 1-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EQUIPMENT ACCUM DEP Nomor : 1-2110

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : ACCOUNT PAYABLE Nomor : 2-1100
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : EXPENSE PAYABLE Nomor : 2-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax payable Nomor : 2-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn payable Nomor : 2-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : ppn outcome Nomor : 2-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : PPN InCOME Nomor : 2-1600
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank BCA Loan Nomor : 2-2100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana capital Nomor : 3-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Ruchdiana drawing Nomor : 3-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : INCOME SUMMARY Nomor : 3-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Nomor : 4-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : Sales Return Nomor : 4-1200
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Sales Discount Nomor : 4-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Freight Collected Nomor : 4-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : COST OF GOODS SOLD Nomor : 5-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : freight paid Nomor : 5-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Puchase Discount Nomor : 5-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
Nama : advertising expenses Nomor : 6-1000
BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Telephone & Electricity Expense Nomor : 6-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : STORE Supplies Expense Nomor : 6-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bad DebtS Expense Nomor : 6-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Depreciation Expense Nomor : 6-1400

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Insurance Expense Nomor : 6-1500

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Rent Expense Nomor : 6-1600

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
 POS
DATE DESCRIPTION
REF
Rp Rp Rp Rp

Nama : Wages and Salaries EXPENSE Nomor : 6-1700

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Others Operating Expense Nomor : 6-1800

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest REVENUE Nomor : 7-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Interest Expense Nomor : 8-1100

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : Bank Service Charge Nomor : 8-1200

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp

Nama : income tax expense Nomor : 8-1300

BALANCE
POS DEBIT KREDIT
DATE DESCRIPTION DEBIT KREDIT
REF
Rp Rp Rp Rp
 PD MITRA
LIST OF ACCOUNT RECEIVABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO CUSTOMER BALANCE

Total ………………

PD MITRA
LIST OF ACCOUNT PAYABLE BALANCE
DECEMBER 31, 2016
(In rupiah)
NO SUPPLIER BALANCE

Total ………………

PD MITRA
LIST OF INVENTORY BALANCE
DECEMBER 31, 2016
(In rupiah)
KODE PRODUCT BALANCE

Total ………………
 UKK 2018 - P2 - PT SHAKTI BANDUNG
Neraca Saldo
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11101 Cash in Bank 127,989,100.00 -

11102 Petty Cash 10,000,000.00 -
11103 Marketable Securities 100,000,000.00 -
11201 Account Receivable 443,706,100.00 -
11202 Allowance for Doubtful Debt - 9,443,500.00
11310 Merchandise Inventory 230,216,385.68 -
11320 Office Supplies 5,700,000.00 -
11410 Value Added Tax - In (VAT In) 53,995,000.00 -
11420 Prepaid Income Tax 20,500,000.00 -
13100 Land 450,000,000.00 -
13210 Building at Cost 1,550,000,000.00 -
13220 Accum. Dep. - Building - 259,375,000.00
13310 Office Equipment at Cost 450,000,000.00 -
13320 Accum. Dep. - Office Equipment - 116,200,000.00
13410 Vehicle at Cost 402,000,000.00 -
13420 Accum. Dep. - Vehicle - 151,350,000.00
21210 Accounts Payable - 224,645,000.00
21310 Wages & Salaries Payable - -
21410 Elec., Telp. & Water Payable - -
21510 Dividend Payable - -
21520 Value Added Tax - VAT Out - 68,830,000.00
21530 Income Tax Payable - 2,500,000.00
21540 VAT Payable - -
22100 Bank Loans - 380,000,000.00
31100 Common Stock - 500,000,000.00
36000 Retained Earnings - 1,293,800,000.00
37000 Dividend - -
38000 Income Summary - -
39999 Historical Balancing - -
41100 Sales of Merchandise - 4,034,900,000.00
41110 Sales Discounts 4,201,200.00 -
41120 Sales Returns 23,800,000.00 -
43000 Freight Out - 1,130,000.00
51000 Cost of Goods Sold 2,854,397,114.32 -
52000 Purchase Discount - 12,136,400.00
53000 Freight In 2,300,000.00 -
61100 Wages & Salaries Expense 200,000,000.00 -
61200 Bad Debt Expense 4,000,000.00 -
61300 Advertising Expense 5,500,000.00 -
KODE NAMA AKUN DEBET CREDIT

61400 Depreciation Expense - Vehicles 23,650,000.00 -

62100 Electicity, Water, Telp Expense 11,000,000.00 -
62200 Maintenance Expense 1,800,000.00 -
62300 Newspaper & Tabloid Expense 3,300,000.00 -
62400 Supplies Expense 8,646,000.00 -
62500 Income Tax Expense - -
62600 Depreciation Exp - Equipment 15,400,000.00 -
62700 Depreciation Exp - Building 34,375,000.00 -
62999 Other General & Adm Expense 1,100,000.00 -
81100 Interest Revenue - 4,250,000.00
81200 Devidend Revenue - 5,500,000.00
81300 Late fees collected - 3,810,000.00
81400 Other Revenue - -
91000 Bank Charge 9,350,000.00 -
91100 Interest Expense 17,350,000.00 -
91200 Late fees expense 1,894,000.00 -
91999 Other Expense 1,700,000.00 -
7,067,869,900.00 7,067,869,900.00
 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
JURNAL PENYESUAIAN
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET CREDIT

Cash in Bank 2,820,500
Bank Charge 1,411,000
Interest Revenue 4,231,500
Supplies Expense 3,700,000
Office Supplies 3,700,000
Bad Debt Expense 12,741,805
Allowance for Doubtful Debt 12,741,805
Depreciation Expense - Vehicles 2,150,000
Accum. Dep. - Vehicle 2,150,000
Depreciation Exp - Equipment 1,400,000
Accum. Dep. - Office Equipment 1,400,000
Depreciation Exp - Building 3,125,000
Accum. Dep. - Building 3,125,000
Wages & Salaries Expense 20,000,000
Wages & Salaries Payable 20,000,000
Electicity, Water, Telp Expense 1,900,000
Elec., Telp. & Water Payable 1,900,000
Dividend 50,000,000
Income Tax Payable 5,000,000
Dividend Payable 45,000,000
Value Added Tax - VAT Out 68,830,000
Value Added Tax - In (VAT In) 53,995,000
VAT Payable 14,835,000
Income Tax Expense 5,013,000
Income Tax Payable 5,013,000

173,091,305 173,091,305
UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
NERACA LAJUR
Desember 2016
NERACA SALDO AJP NSD RUGI LABA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
11101 Cash in Bank 127,989,100.00 - 2,820,500.00 - 130,809,600.00 -
11102 Petty Cash 10,000,000.00 - - - 10,000,000.00 -
11103 Marketable Securities 100,000,000.00 - - - 100,000,000.00 -
11201 Account Receivable 443,706,100.00 - - - 443,706,100.00 -
11202 Allowance for Doubtful Debt - 9,443,500.00 - 12,741,805.00 - 22,185,305.00
11310 Merchandise Inventory 230,216,385.68 - - - 230,216,385.68 -
11320 Office Supplies 5,700,000.00 - - 3,700,000.00 2,000,000.00 -
11410 Value Added Tax - In (VAT In) 53,995,000.00 - - 53,995,000.00 - -
11420 Prepaid Income Tax 20,500,000.00 - - - 20,500,000.00 -
13100 Land 450,000,000.00 - - - 450,000,000.00 -
13210 Building at Cost 1,550,000,000.00 - - - 1,550,000,000.00 -
13220 Accum. Dep. - Building - 259,375,000.00 - 3,125,000.00 - 262,500,000.00
13310 Office Equipment at Cost 450,000,000.00 - - - 450,000,000.00 -
13320 Accum. Dep. - Office Equipment - 116,200,000.00 - 1,400,000.00 - 117,600,000.00
13410 Vehicle at Cost 402,000,000.00 - - - 402,000,000.00 -
13420 Accum. Dep. - Vehicle - 151,350,000.00 - 2,150,000.00 - 153,500,000.00
21210 Accounts Payable - 224,645,000.00 - - - 224,645,000.00
21310 Wages & Salaries Payable - - - 20,000,000.00 - 20,000,000.00
21410 Elec., Telp. & Water Payable - - - 1,900,000.00 - 1,900,000.00
21510 Dividend Payable - - - 45,000,000.00 - 45,000,000.00
21520 Value Added Tax - VAT Out - 68,830,000.00 68,830,000.00 - - -
21530 Income Tax Payable - 2,500,000.00 - 10,013,000.00 - 12,513,000.00
21540 VAT Payable - - - 14,835,000.00 - 14,835,000.00
22100 Bank Loans - 380,000,000.00 - - - 380,000,000.00
31100 Common Stock - 500,000,000.00 - - - 500,000,000.00
36000 Retained Earnings - 1,293,800,000.00 - - - 1,293,800,000.00
37000 Dividend - - 50,000,000.00 - 50,000,000.00 -
38000 Income Summary - - - - - -
39999 Historical Balancing - - - - - -
41100 Sales of Merchandise - 4,034,900,000.00 - - - 4,034,900,000.00 - 4,034,900,000.00
41110 Sales Discounts 4,201,200.00 - - - 4,201,200.00 - 4,201,200.00 -
 NERACA SALDO AJP NSD RUGI LABA
KODE NAMA AKUN DEBET KREDIT DEBET KREDIT DEBET KREDIT DEBET KREDIT
41120 Sales Returns 23,800,000.00 - - - 23,800,000.00 - 23,800,000.00 -
43000 Freight Out - 1,130,000.00 - - - 1,130,000.00 - 1,130,000.00
51000 Cost of Goods Sold 2,854,397,114.32 - - - 2,854,397,114.32 - 2,854,397,114.32 -
52000 Purchase Discount - 12,136,400.00 - - - 12,136,400.00 - 12,136,400.00
53000 Freight In 2,300,000.00 - - - 2,300,000.00 - 2,300,000.00 -
61100 Wages & Salaries Expense 200,000,000.00 - 20,000,000.00 - 220,000,000.00 - 220,000,000.00 -
61200 Bad Debt Expense 4,000,000.00 - 12,741,805.00 - 16,741,805.00 - 16,741,805.00 -
61300 Advertising Expense 5,500,000.00 - - - 5,500,000.00 - 5,500,000.00 -
61400 Depreciation Expense - Vehicles 23,650,000.00 - 2,150,000.00 - 25,800,000.00 - 25,800,000.00 -
62100 Electicity, Water, Telp Expense 11,000,000.00 - 1,900,000.00 - 12,900,000.00 - 12,900,000.00 -
62200 Maintenance Expense 1,800,000.00 - - - 1,800,000.00 - 1,800,000.00 -
62300 Newspaper & Tabloid Expense 3,300,000.00 - - - 3,300,000.00 - 3,300,000.00 -
62400 Supplies Expense 8,646,000.00 - 3,700,000.00 - 12,346,000.00 - 12,346,000.00 -
62500 Income Tax Expense - - 5,013,000.00 - 5,013,000.00 - 5,013,000.00 -
62600 Depreciation Exp - Equipment 15,400,000.00 - 1,400,000.00 - 16,800,000.00 - 16,800,000.00 -
62700 Depreciation Exp - Building 34,375,000.00 - 3,125,000.00 - 37,500,000.00 - 37,500,000.00 -
62999 Other General & Adm Expense 1,100,000.00 - - - 1,100,000.00 - 1,100,000.00 -
81100 Interest Revenue - 4,250,000.00 - 4,231,500.00 - 8,481,500.00 - 8,481,500.00
81200 Devidend Revenue - 5,500,000.00 - - - 5,500,000.00 - 5,500,000.00
81300 Late fees collected - 3,810,000.00 - - - 3,810,000.00 - 3,810,000.00
81400 Other Revenue - - - - - - - -
91000 Bank Charge 9,350,000.00 - 1,411,000.00 - 10,761,000.00 - 10,761,000.00 -
91100 Interest Expense 17,350,000.00 - - - 17,350,000.00 - 17,350,000.00 -
91200 Late fees expense 1,894,000.00 - - - 1,894,000.00 - 1,894,000.00 -
91999 Other Expense 1,700,000.00 - - - 1,700,000.00 - 1,700,000.00 -
7,067,869,900.00 7,067,869,900.00 173,091,305.00 173,091,305.00 7,114,436,205.00 7,114,436,205.00 3,275,204,119.32 4,065,957,900.00
laba setelah pajak 790,753,780.68
 NERACA
DEBET KREDIT
130,809,600.00 -
10,000,000.00 -
100,000,000.00 -
443,706,100.00 -
- 22,185,305.00
230,216,385.68 -
2,000,000.00 -
- -
20,500,000.00 -
450,000,000.00 -
1,550,000,000.00 -
- 262,500,000.00
450,000,000.00 -
- 117,600,000.00
402,000,000.00 -
- 153,500,000.00
- 224,645,000.00
- 20,000,000.00
- 1,900,000.00
- 45,000,000.00
- -
- 12,513,000.00
- 14,835,000.00
- 380,000,000.00
- 500,000,000.00
- 1,293,800,000.00
50,000,000.00 -
- -
- -
 NERACA
DEBET KREDIT

3,839,232,085.68 3,048,478,305.00
790,753,780.68
 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
LAPORAN RUGI LABA
BULAN DESEMBER 2016

Sales of Merchandise 4,034,900,000.00

Sales Discounts (4,201,200.00)
Sales Returns (23,800,000.00)
Freight Out 1,130,000.00
….penjualan bersih 4,008,028,800.00

Cost of Goods Sold 2,854,397,114.32

Purchase Discount (12,136,400.00)
Freight In 2,300,000.00
….jumlah hpp 2,844,560,714.32

Laba kotor 1,163,468,085.68

Wages & Salaries Expense 220,000,000.00

Bad Debt Expense 16,741,805.00
Advertising Expense 5,500,000.00
Depreciation Expense - Vehicles 25,800,000.00
Electicity, Water, Telp Expense 12,900,000.00
Maintenance Expense 1,800,000.00
Newspaper & Tabloid Expense 3,300,000.00
Supplies Expense 12,346,000.00
Income Tax Expense 5,013,000.00
Depreciation Exp - Equipment 16,800,000.00
Depreciation Exp - Building 37,500,000.00
Other General & Adm Expense 1,100,000.00
….jumlah beban 358,800,805.00

Laba usaha 804,667,280.68

Interest Revenue 8,481,500.00

Devidend Revenue 5,500,000.00
Late fees collected 3,810,000.00
Other Revenue -
…jumlah pendapatan lain 17,791,500.00

Bank Charge 10,761,000.00

Interest Expense 17,350,000.00
Late fees expense 1,894,000.00
Other Expense 1,700,000.00
…jumlah beban lain 31,705,000.00

Laba bersih setelah pajak 790,753,780.68

kode 4

kode 5

kode 4-5

kode 6

laba kotor - kode 6

kode 8
kode 9

laba usaha + kode 8 - kode 9

 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
LAPORAN PERUBAHAN EKUITAS
BULAN DESEMBER 2016

Retained Earnings 1,293,800,000.00

Dividend (50,000,000.00)

1,243,800,000.00

Income Summary 790,753,780.68

Retained Earnings 2,034,553,780.68

 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
NERACA
BULAN DESEMBER 2016

NO. REK PERKIRAAN JUMLAH NO. REK PERKIRAAN JUMLAH

aktiva lancar utang lancar
Cash in Bank 130,809,600.00 Accounts Payable 224,645,000.00
Petty Cash 10,000,000.00 Wages & Salaries Payable 20,000,000.00
Marketable Securities 100,000,000.00 Elec., Telp. & Water Payable 1,900,000.00
Account Receivable 443,706,100.00 Dividend Payable 45,000,000.00
Allowance for Doubtful Debt (22,185,305.00) Value Added Tax - VAT Out -
Merchandise Inventory 230,216,385.68 Income Tax Payable 12,513,000.00
Office Supplies 2,000,000.00 VAT Payable 14,835,000.00
Value Added Tax - In (VAT In) - …jumlah utang lancar 318,893,000.00
Prepaid Income Tax 20,500,000.00
…jumlah aktiva lancar 915,046,780.68 utang jangka panjang
Bank Loans 380,000,000.00
aktiva tetap …jumlah utang jangka panjang 380,000,000.00
Land 450,000,000.00
Building at Cost 1,550,000,000.00
Accum. Dep. - Building (262,500,000.00)
Office Equipment at Cost 450,000,000.00 ekuitas
Accum. Dep. - Office Equipment (117,600,000.00) Common Stock 500,000,000.00
Vehicle at Cost 402,000,000.00 Retained Earnings 2,034,553,780.68
Accum. Dep. - Vehicle (153,500,000.00) …jumlah ekuitas 2,534,553,780.68
…jumlah aktiva tetap 2,318,400,000.00

TOTAL AKTIVA 3,233,446,780.68 TOTAL PASIVA 3,233,446,780.68

 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
CASH FLOW
BULAN DESEMBER 2016

A. aktivitas operasi
1 laba bersih, desember saja 77,300,280.68
2 ditambah (dikurangi) :
3 penyusutan (naiknya akumulasi penyusutan) 6,675,000.00
4 naiknya piutang (52,436,100.00)
5 naiknya cadangan piutang (kontra) 2,621,805.00
6 naiknya persediaan (44,216,385.68)
7 turunnya perlengkapan 3,700,000.00
8 turunnya PPN masukan 11,500,000.00
9 naiknya utang usaha 10,145,000.00
10 naiknya utang listrik 100,000.00
11 naiknya utang dividend 45,000,000.00
12 turunnya PPN keluaran (18,700,000.00)
13 naiknya utang PPh 10,013,000.00
14 naiknya utang PPN 14,835,000.00
kas bersih dari operasi

B. aktivitas investasi
1 -
kas bersih dari operasi

C. aktivitas pendanaan
1 turunnya utang bank (bayar angsuran des) (10,000,000.00)
2 naiknya dividend (kontra) (50,000,000.00)
kas bersih dari pendanaan

D. total kas yg dihasilkan selama desember saja

E. saldo kas dan setara kas, 30 nov
F. saldo kas dan setara kas, 31 des
DUNG

(belum benar)

66,537,600.00

(60,000,000.00)

6,537,600.00
133,142,000.00
139,679,600.00
 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
JURNAL PENUTUP
BULAN DESEMBER 2016

TGL NAMA AKUN REF DEBET

Sales of Merchandise 4,034,900,000.00
Freight Out 1,130,000.00
Sales Discounts
Sales Returns
Income Summary

Income Summary 2,844,560,714.32

Purchase Discount 12,136,400.00
Cost of Goods Sold
Freight In

Income Summary 358,800,805.00

Wages & Salaries Expense
Bad Debt Expense
Advertising Expense
Depreciation Expense - Vehicles
Electicity, Water, Telp Expense
Maintenance Expense
Newspaper & Tabloid Expense
Supplies Expense
Income Tax Expense
Depreciation Exp - Equipment
Depreciation Exp - Building
Other General & Adm Expense

Interest Revenue 8,481,500.00

Devidend Revenue 5,500,000.00
Late fees collected 3,810,000.00
Other Revenue -
Income Summary

Income Summary 31,705,000.00

Bank Charge
Interest Expense
Late fees expense
Other Expense

Income Summary 790,753,780.68

Retained Earnings

Retained Earnings 50,000,000.00

Dividend

8,141,778,200.00
NDUNG

CREDIT

4,201,200.00
23,800,000.00
4,008,028,800.00

2,854,397,114.32
2,300,000.00

220,000,000.00
16,741,805.00
5,500,000.00
25,800,000.00
12,900,000.00
1,800,000.00
3,300,000.00
12,346,000.00
5,013,000.00
16,800,000.00
37,500,000.00
1,100,000.00

17,791,500.00

10,761,000.00
17,350,000.00
1,894,000.00
1,700,000.00

790,753,780.68

50,000,000.00

8,141,778,200.00
 UKK 2018 - PAKET 2 - PT SHAKTI BANDUNG
Neraca Saldo Setelah Penutupan
BULAN DESEMBER 2016

KODE NAMA AKUN DEBET CREDIT

11101 Cash in Bank 130,809,600.00 -
11102 Petty Cash 10,000,000.00 -
11103 Marketable Securities 100,000,000.00 -
11201 Account Receivable 443,706,100.00 -
11202 Allowance for Doubtful Debt - 22,185,305.00
11310 Merchandise Inventory 230,216,385.68 -
11320 Office Supplies 2,000,000.00 -
11410 Value Added Tax - In (VAT In) - -
11420 Prepaid Income Tax 20,500,000.00 -
13100 Land 450,000,000.00 -
13210 Building at Cost 1,550,000,000.00 -
13220 Accum. Dep. - Building - 262,500,000.00
13310 Office Equipment at Cost 450,000,000.00 -
13320 Accum. Dep. - Office Equipment - 117,600,000.00
13410 Vehicle at Cost 402,000,000.00 -
13420 Accum. Dep. - Vehicle - 153,500,000.00
21210 Accounts Payable - 224,645,000.00
21310 Wages & Salaries Payable - 20,000,000.00
21410 Elec., Telp. & Water Payable - 1,900,000.00
21510 Dividend Payable - 45,000,000.00
21520 Value Added Tax - VAT Out - -
21530 Income Tax Payable - 12,513,000.00
21540 VAT Payable - 14,835,000.00
22100 Bank Loans - 380,000,000.00
31100 Common Stock - 500,000,000.00
36000 Retained Earnings - 2,034,553,780.68
TOTAL 3,789,232,085.68 3,789,232,085.68