PT FIFA COMPUTER

TRIAL BALANCE NOVEMBER,30,2013 AND BALANCE SHEET DECEMBER,31,2012

30-Nov-13
KODE NAMA AKUN
DEBET KREDIT
1-1100 Cash In Bank Rp 123,571,571
1-1200 Patty Cash Rp 5,000,000
1-1300 Account Receivable Rp 381,700,000
1-1310 Allowance Of Doubtful Debt Rp 14,800,000
1-1400 Merchandise Inventory Rp 435,000,000
1-1500 Supplies Rp 13,000,000
1-1600 Prepaid Tax Rp 20,000,000
1-1700 VAT in Rp 36,560,000
1-1800 Prepaid Insurance Rp 6,000,000
1-2100 Stock Invesment Rp 112,000,000
1-3100 Land Rp 200,000,000
1-3200 Building Rp 320,000,000
1-3210 Building Accumulated Dep Rp 66,500,000
1-3300 Equipment Rp 147,500,000
1-3310 Equipment Accumulated Dep Rp 76,750,000
1-3400 Vehicle
2-1100 Accounts Payable Rp 289,300,000
2-1200 Expense Payable
2-1300 Income Tax Payable
2-1400 Vat out Rp 42,340,000
2-1500 Deviden Payable
2-2100 Mandiri Bank Loan Rp 40,507,148
3-1100 Common Stock Rp 800,000,000
3-1200 Retained Earning Rp 250,000,000
3-1300 Dividend
3-1400 Income Sumary
4-1100 Sales Rp 1,578,950,000
4-1200 Service Income Rp 35,000,000
4-1300 Sales Discount Rp 17,500,000
4-1400 Sales Return Rp 28,500,000
5-1100 Cost Of Goods Sold Rp 1,187,050,000
5-1200 Freight Paid Rp 15,100,000
6-1100 Advertising Expense Rp 7,500,000
6-1300 Wages And Salaries Expense Rp 60,000,000
6-1400 Bad Debt Expense
6-2100 Telephone,Water & Elect Rp 15,600,000
6-2200 Supplies Expense
6-2300 Depreciation Expense
6-2400 Wages And Salaries Expense Rp 75,000,000
6-2500 Utility Expense Rp 4,500,000
8-1100 Interest Income Rp 33,200,000
8-1200 Devident Income
9-1100 Interest Expense Rp 9,765,577
9-1200 Bank Se4rvice Charge Rp 6,500,000
9-1400 Income Tax Expense
TOTAL Rp 3,227,347,148 Rp 3,227,347,148
 31-Dec-12
DEBET KREDIT
Rp 280,183,491 Rp 156,611,920
Rp 5,000,000
Rp 352,990,000
Rp 14,800,000
Rp 320,000,000
Rp 8,000,000

Rp 32,090,000.0

Rp 112,000,000.0
Rp 200,000,000.0
Rp 320,000,000.0
Rp 66,500,000
Rp 147,500,000
Rp 76,750,000

Rp 126,500,000
Rp 6,000,000
Rp 76,500,000
Rp 44,560,000
Rp 122,400,000
Rp 193,753,491
Rp 800,000,000
Rp 250,000,000
Rp 1,777,763,491 Rp 1,777,763,491
 PT FIFA COMPUTER
INVENTORY CARD
Des-13

ITEM:TOSHIBA L840
IN OUT
DATE DOC,NO DESCRIPTION
UNIT PRICE AMOUNT UNIT
1 ü Balance

6 FA12-1 Fadliyan Computer 15

8 NK12-1 Retur Penjualan -2

12 F05 CV MAJU JAYA 12 Rp 6,500,000 Rp 78,000,000

14 ND-1 Retur Pembelian -2 Rp 6,500,000 -Rp 13,000,000

18 KN01 Penjualan Tunai 15

PT FIFA COMPUTER
INVENTORY CARD
Des-13

ITEM:Accer v3-471G
IN OUT
DATE DOC,NO DESCRIPTION
UNIT PRICE AMOUNT UNIT
1 ü Balance

6 FA12-1 Fadliyan Computer 8

8 NK12-1 Retur Penjualan -1

12 F05 CV MAJU JAYA 15 Rp 5,000,000 Rp 75,000,000

14 ND-1 Retur Pembelian -2 Rp 5,000,000 -Rp 10,000,000

18 KN01 Penjualan Tunai 10

COMPUTER
ORY CARD
s-13

OUT BALANCE
PRICE AMOUNT UNIT PRICE AMOUNT
40 Rp 6,500,000 Rp 260,000,000

Rp 6,500,000 Rp 97,500,000 25 Rp 6,500,000 Rp 162,500,000

Rp 6,500,000 -Rp 13,000,000 27 Rp 6,500,000 Rp 175,500,000

39 Rp 6,500,000 Rp 253,500,000

37 Rp 6,500,000 Rp 240,500,000

Rp 6,500,000 Rp 97,500,000 22 Rp 6,500,000 Rp 143,000,000

COMPUTER
ORY CARD
s-13

OUT BALANCE
PRICE AMOUNT UNIT PRICE AMOUNT
35 Rp 5,000,000 Rp 175,000,000

Rp 5,000,000 Rp 40,000,000 27 Rp 5,000,000 Rp 135,000,000

Rp 5,000,000 -Rp 5,000,000 28 Rp 5,000,000 Rp 140,000,000

43 Rp 5,000,000 Rp 215,000,000

41 Rp 5,000,000 Rp 205,000,000

Rp 5,000,000 Rp 50,000,000 31 Rp 5,000,000 Rp 155,000,000

 PT FIFA COMPUTER
SALES JOURNAL
DESEMBER 2013

Debit

DATE DOC,NO Costomer Account Receivable Cost Of Good sold

1-1300 5-1100
6 FA12-1 Fadlyan Computer Rp 196,625,000 Rp 97,500,000

Rp 196,625,000 Rp 97,500,000
JUMLAH Rp 294,125,000
UTER
AL
13

Credit
Merchandise
Sales VAT Out
Inventory
4-1100 2-1400 1-1400
Rp 178,750,000 Rp 17,875,000 Rp 97,500,000

Rp 178,750,000 Rp 17,875,000 Rp 97,500,000

Rp 294,125,000
 PT FIFA COMPUTER
PURCHASE JURNAL
DESEMBER 2013

DEBIT
DATE INVOICE NO DESCRIPTION MERCHANDISE INVENTORY PPN INCOME
1-1400 1-1700
12 F05 CV MAJU JAYA Rp 153,000,000 Rp 15,300,000
jumlah Rp 153,000,000 Rp 15,300,000

total Rp168,570,000
FIFA COMPUTER

DEBIT CREDIT
OTHER ACCOUNT PAYABLE
ACCOUNT NO ACCOUNT NNO AMOUNT 2-1100
Freight Paid 5-1200 Rp 270,000 Rp 168,570,000
Rp 270,000 Rp 168,570,000

Rp168,570,000 Rp 168,570,000
 PT FIFA C
CASH RECE
DESEM

DEBIT

DATE EVIDEN NUMBER DESCRIPTION Ref CASH IN BANK

1-1100
3 BKM12-1 Fadliyan Computer Rp 150,120,000
16 BKM12-2 Tripple com0puter Rp 149,050,000
18 KN01 Penjualan Tunai Rp 210,200,000

28 BKM12-3 Bank Mandiri Loan Rp 253,189,049

28 BKM12-4 PT Jaya Sentosa Rp 22,500,000

28 KN02 Penjualan Jasa Rp 3,000,000
Jumlah Rp 788,059,049
Total Rp987,650,000
 PT FIFA COMPUTER
CASH RECEIPT JOURNAL
DESEMBER 2013

DEBIT CREDIT
OTHERS
ACCOUNT REIVABLE
ACCOUNT NAME ACCOUNT NO TOTAL
1-1210
Sales Discount 4-1300 Rp 2,780,000 Rp 152,900,000
Rp 149,050,000

Cost Of Goods Sold 5-1100 Rp 147,500,000

Bank Service Charge 9-1200 Rp 6,303,803 Rp 300,000,000
Bank Mandiri Loan 2-2100 Rp 40,507,148
Income Tax Expense 9-1400 Rp 2,500,000

Rp 199,590,951 Rp 601,950,000
Rp987,650,000 Rp987,650,000
 CREDIT
OTHERS
ACCOUNT ACCOUNTS NO TOTAL

Sales 4-1100 Rp 187,000,000

VAT OUT 3-1400 Rp 18,700,000
Service income 4-1200 Rp 4,500,000
Merchandise Inventory 1-1400 Rp 147,500,000

Deviden Payable 2-1500 Rp 25,000,000

Service income 4-1200 Rp 3,000,000
Rp 385,700,000
Rp987,650,000
DATE DOC.NO DESCRIPTION Ref ACCOUNTS PAYABLE

2-1100
2 BKK12-1 Membayar Gaji Karyawan

Membayar Listrik Telphone

7 BKK12-2
Dan Air
8 BKK12-3 CV MAJU JAYA Rp 118,800,000
12 BKK12-4 Kas Negara

24 BKK12-5 Membeli 1 Unit Avanza

25 BKK12-6 Pengisian Kembali Kas Kecil

Jumlah Rp 118,800,000

TOTAL Rp
 PT FIFA COMPUTER
CASH PAYMENT JOURNAL
DESEMBER 2013

DEBIT C
OTHERS
CASH IN BANK
ACCOUNT NAME ACC,NO AMOUNT
1-1100
Wages and salaries 6-1300 Rp 6,000,000 Rp 12,825,000
Wages and salaries 6-2400 Rp 7,500,000
Telp, Water and Elect
6-2100 Rp 2,675,000 Rp 2,675,000
Expense
Rp 115,560,000
VAT OUT 2-1400 Rp 42,340,000 Rp 8,455,000
Income tax payable 2-1300 Rp 2,675,000
Vehicle 1-3400 Rp 180,000,000 Rp 180,000,000

Supplies 1-1500 Rp 800,000

Advertising Expense 6-1100 Rp 750,000 Rp 1,550,000

Rp 242,740,000 Rp 321,065,000

Rp361,540,000 Rp361,540,0
 CREDIT
OTHERS
ACCOUNT NAME ACC,NO AMO7UNT

Income Tax Payable 2-1300 Rp 675,000

Cost Of Goods sold 5-1100 Rp 3,240,000

VAT IN 1-1700 Rp 36,560,000

Rp 40,475,000

Rp361,540,000
 RECAPITULATION
SALES JOURNAL
DESEMBER 2013

RECAPITULATION
DEBIT KREDIT
ACCOUNT NO TOTAL ACCOUNT NO TOTAL
1-1300 Rp 196,625,000 4-1100 Rp 178,750,000
5-1100 Rp 97,500,000 1-1400 Rp 97,500,000
2-1400 Rp 17,875,000

TOTAL Rp 294,125,000 Rp 294,125,000

RECAPITULATION
PURCHASE JOURNAL
DESEMBER 2013

RECAPITULATION
DEBIT KREDIT
ACCOUNT NO TOTAL ACCOUNT NO TOTAL
1-1400 Rp 153,000,000 2-1100 Rp 168,570,000
1-1700 Rp 15,300,000
5-1200 Rp 270,000

TOTAL Rp 168,570,000 Rp 168,570,000

RECAPITULATION
CASH RECEIPT JOURNAL
DESEMBER 2013

RECAPITULATION
DEBIT KREDIT
ACCOUNT NO TOTAL ACCOUNT NO TOTAL
1-1100 Rp 788,059,049 1-1300 Rp 301,950,000
2-2100 Rp 40,507,148 4-1100 Rp 187,000,000
4-1300 Rp 2,780,000 2-1400 Rp 18,700,000
5-1100 Rp 147,500,000 4-1200 Rp 7,500,000
9-1200 Rp 6,303,803 1-1400 Rp 147,500,000
9-1400 Rp 2,500,000 2-2100 Rp 300,000,000
8-1200 Rp 25,000,000

TOTAL Rp 987,650,000 Rp 987,650,000

RECAPITULATION
CASH PAYMENT JOURNAL
DESEMBER 2013
 RECAPITULATION
DEBIT KREDIT
ACCOUNT NO TOTAL ACCOUNT NO TOTAL
2-1100 Rp 118,800,000 1-1100 Rp 321,065,000
6-1300 Rp 6,000,000 2-1300 Rp 675,000
6-2400 Rp 7,500,000 5-1100 Rp 3,240,000
6-2100 Rp 2,675,000 1-1700 Rp 36,560,000
2-1400 Rp 42,340,000
2-1300 Rp 2,675,000
1-3400 Rp 180,000,000
1-1500 Rp 800,000
6-1100 Rp 750,000
Rp 361,540,000 Rp 361,540,000

RECAPITULATION
GENERAL JOURNAL
DESEMBER 2013

RECAPITULATION
DEBIT KREDIT
ACCOUNT NO TOTAL ACCOUNT NO TOTAL
3-1300 Rp 200,000,000 2-1300 Rp 20,000,000
4-1400 Rp 23,400,000 2-1500 Rp 180,000,000
2-1400 Rp 2,340,000 1-1300 Rp 25,740,000
1-1400 Rp 18,000,000 5-1100 Rp 18,000,000
2-1100 Rp 25,300,000 1-1700 Rp 2,300,000
5-1100 Rp 23,000,000

Rp 269,040,000 Rp 269,040,000
 PT FIFA COMPUTER
GENERAL JOURNAL
DESEMBER 2013
DATE DOC DESCRIPTION REF DEBIT CREDIT
DES
2013 5 BM12-1 Dividend 3-1300 Rp 200,000,000
income tax payable 2-1300 Rp 20,000,000
Deviden Payable 2-1500 Rp 180,000,000

8 NK12-1 Sales Return 4-1400 Rp 23,400,000

VAT OUT 2-1400 Rp 2,340,000
Account Receivable 1-1300 Rp 25,740,000

Merchandise Inventory 1-1400 Rp 18,000,000

Cost Of Goods Sold 5-1100 Rp 18,000,000

14 ND-1 Account Payable 2-1100 Rp 25,300,000

VAT IN 1-1700 Rp 2,300,000
Cost Of Goods Sold 5-1100 Rp 23,000,000

TOTAL Rp 269,040,000 Rp 269,040,000

 PT FIFA COMPUTER
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Dec-13

CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO ACC
Fadlyan Computer

DATE DESCRIPTION REF DEBIT CRDIT BALANCE

DEBIT
Dec 1 Saldo awal ü Rp 152,900,000
2013 3 Pelunasan Rp 152,900,000
6 Penjualan Rp 196,625,000 Rp 196,625,000

PT FIFA COMPUTER
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Dec-13
CUSTOMER'S NAME:
CUSTOMER ACCOUNT NO ACC
Petra Computer
BALANCE
DATE DESCRIPTION REF DEBIT CRDIT
DEBIT
Dec 1 ü Rp 79,750,000
2013

PT FIFA COMPUTER
ACCOUNT RECEIVABLE SUBSIDIARY LEDGER
Dec-13
CUSTOMER'S NAME: NO ACC
CUSTOMER ACCOUNT
Triple Computer
BALANCE
DATE DESCRIPTION REF DEBIT CRDIT
DEBIT
Dec 1 Saldo awal ü
2013 16 Pelunasan Rp 149,050,000

PT FIFA COMPUTER
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Dec-13
 SUPPLIER'S NAME:
VENDOR ACCOUNT NO ACC
PT JAYA SENTOSA
BALANCE
DATE DESCRIPTION REF DEBIT CRDIT
DEBIT
Dec 1 Saldo awal ü
2013

PT FIFA COMPUTER
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Dec-13

SUPPLIER'S NAME:
VENDOR ACCOUNT NO ACC
PT MENARA INDAH
BALANCE
DATE DESCRIPTION REF DEBIT CRDIT
DEBIT
Dec 1 Saldo awal ü
2013

PT FIFA COMPUTER
ACCOUNT PAYABLE SUBSIDIARY LEDGER
Dec-13

SUPPLIER'S NAME:
VENDOR ACCOUNT NO ACC
CV MAJU JAYA
BALANCE
DATE DESCRIPTION REF DEBIT CRDIT
DEBIT
Dec 1 Saldo awal ü
2013 8 Pelunasan Rp 118,800,000 -
12 Pembelian Rp 168,570,000
 1-1300-1

BALANCE
CREDIT

1-1300-1

BALANCE
CREDIT

1-1300-1

BALANCE
CREDIT
Rp 149,050,000
 2-1100-S001

BALANCE
CREDIT
Rp 82,500,000

2-1100-S002

BALANCE
CREDIT
Rp 88,000,000

2-1100-S003

BALANCE
CREDIT
Rp 118,800,000

Rp 168,570,000
 PT FIFA COMPUTER
DAFTAR SALDO PIUTANG
Dec-13

NO NAMA NO FAKTUR TANGGAL JUMLAH

1 Fadlyan COMPUTER FA11-6 11/25/2013
2 Petra Computer FA11-4 11/18/2013 Rp 79,750,000
3 Triple Computer FA11-8 11/28/2013
jumlah Rp 79,750,000

PT FIFA COMPUTER
DAFTAR SALDO UTANG
Dec-13

NO NAMA NO FAKTUR TANGGAL JUMLAH

1 PT JAYA SENTOSA FJ.152 11/23/2013 Rp 82,500,000
2 PT MENARA INDAH DJ.129 11/20/2013 Rp 88,000,000
3 CV MAJU JAYA F.201 11/28/2013 Rp 168,570,000
jumlah Rp 339,070,000
 PT FIFA COMPUTER
GENERAL LEDGER
Dec-13

Cash In Bank

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 788,059,049
31 Pengeluaran Kas CPJ.1 Rp 321,065,000
31 Penyesuaian Adj.J.1 Rp 630,000

Petty Cash

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 1,600,000

Account Receivable

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penjualan SJ.1 Rp 196,625,000
31 Penerimaan Kas CRJ.1 Rp 301,950,000
31 Jurnal Umum GJ.1 Rp 25,740,000

Allowance of Doubtful Debt

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 2,268,250

Merchandise Inventory

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü
2013 31 Penjualan SJ.01 Rp 97,500,000
31 Pembelian PJ.1 Rp 153,000,000
31 Penerimaan Kas CRJ.1 Rp 147,500,000
31 Jurnal Umum GJ.1 Rp 18,000,000

Supplies

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 800,000
31 Penyesuaian Adj.J.1 Rp 1,600,000
31 Penyesuaian Adj.J.1 Rp 3,800,000

Prepaid Tax

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

VAT IN

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pembelian PJ.1 Rp 15,300,000
31 Pengeluaran Kas CPJ.1 Rp 36,560,000
31 Jurnal Umum GJ.1 Rp 2,300,000

Prepaid Insurance

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Stock Invesment
 Stock Invesment

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Land

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Building

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Building Accumulated Dep

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 14,500,000

Equipment

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013
 Equipment Accumulated Dep

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 35,750,000

Vehicle

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 180,000,000

Accounts Payable

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pembelian PJ.1 Rp 168,570,000
31 Pengeluaran Kas CPJ.1 Rp 118,800,000
31 Jurnal Umum GJ.1 Rp 25,300,000

Expense Payable

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 12,825,000.00

Income Tax Payable

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 2,675,000
31 Pengeluaran Kas CPJ.1 Rp 675,000
 31 Jurnal Umum GJ.1 Rp 20,000,000
31 Penyesuaian Adj.J.1 Rp 675,000.00

VAT OUT

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penjualan SJ.1 Rp 17,875,000
31 Penerimaan Kas CRJ.1 Rp 18,700,000
31 Pengeluaran Kas CPJ.1 Rp 42,340,000
31 Jurnal Umum GJ.1 Rp 2,340,000

Deviden Payable

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Jurnal Umum GJ.1 Rp 180,000,000

Mandiri Bank Loan

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 40,507,148
31 Penerimaan Kas CRJ.1 Rp 300,000,000

Common Stock

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Retained Earning

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü
2013

Dividend

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Jurnal Umum GJ.1 Rp 200,000,000

Income Summary

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Sales

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penjualan SJ.1 Rp 178,750,000
31 Penerimaan Kas CRJ.1 Rp 187,000,000

Services Income

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 7,500,000

Sales Discount
 DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 2,780,000

Sales Return

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Jurnal Umum GJ.1 Rp 23,400,000

Cost Goods Sold

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penjualan SJ.1 Rp 97,500,000
31 Penerimaan Kas CRJ.1 Rp 147,500,000
31 Pengeluaran CPJ.1 Rp 3,240,000
31 Pengeluaran CPJ.1 Rp 18,000,000
31 Jurnal Umum GJ.1 Rp 23,000,000

Freight Paid

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pembelian PJ.1 Rp 270,000

Advertising Expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 750,000
 Wages and salaries expense (sales )

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 6,000,000
31 Penyesuaian Adj.J.1 Rp 6,000,000.00

Bad Debts Expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 2,268,250

Telephone, Water & Elect Expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 2,675,000

Supplies Expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 3,800,000

Depreciation Expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 50,250,000

Wages and salaries expense (adm )

DATE DESCRIPTION REF DEBIT CRDIT

 DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Pengeluaran Kas CPJ.1 Rp 7,500,000
31 Penyesuaian Adj.J.1 Rp 7,500,000.00

Utility Expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Interest Income

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penyesuaian Adj.J.1 Rp 900,000

Devident Income

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 25,000,000

Interest expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013

Bank Service Charge

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 6,303,803
 31 Penyesuaian Adj.J.1 Rp 270,000

Income Tax expense

DATE DESCRIPTION REF DEBIT CRDIT

Dec 1 Saldo awal ü

2013 31 Penerimaan Kas CRJ.1 Rp 2,500,000
 NO ACC 1-1100

BALANCE
DEBIT CREDIT
Rp 123,571,571
Rp 911,630,620
Rp 590,565,620
Rp 591,195,620

NO ACC 1-1200

BALANCE
DEBIT CREDIT
Rp 5,000,000
Rp 3,400,000

NO ACC 1-1300

BALANCE
DEBIT CREDIT
Rp 381,700,000
Rp 578,325,000
Rp 276,375,000
Rp 250,635,000

NO ACC 1-1310

BALANCE
DEBIT CREDIT
Rp 14,800,000
Rp 17,068,250

NO ACC 1-1400

BALANCE
DEBIT CREDIT
Rp 435,000,000
Rp 337,500,000
Rp 490,500,000
Rp 343,000,000
Rp 361,000,000

NO ACC 1-1500

BALANCE
DEBIT CREDIT
Rp 13,000,000
Rp 13,800,000
Rp 15,400,000
Rp 11,600,000

NO ACC 1-1600

BALANCE
DEBIT CREDIT
Rp 20,000,000

NO ACC 1-1700

BALANCE
DEBIT CREDIT
Rp 36,560,000
Rp 51,860,000
Rp 15,300,000
Rp 13,000,000

NO ACC 1-1800

BALANCE
DEBIT CREDIT
Rp 6,000,000

NO ACC 1-2100
 NO ACC 1-2100

BALANCE
DEBIT CREDIT
Rp 112,000,000

NO ACC 1-3100

BALANCE
DEBIT CREDIT
Rp 200,000,000

NO ACC 1-3200

BALANCE
DEBIT CREDIT
Rp 320,000,000

NO ACC 1-3210

BALANCE
DEBIT CREDIT
Rp 66,500,000
Rp 81,000,000

NO ACC 1-3300

BALANCE
DEBIT CREDIT
Rp 147,500,000
 NO ACC 1-3310

BALANCE
DEBIT CREDIT
Rp 76,750,000
Rp 112,500,000

NO ACC 1-3400

BALANCE
DEBIT CREDIT

Rp 180,000,000

NO ACC 2-1100

BALANCE
DEBIT CREDIT
Rp 289,300,000
Rp 457,870,000
Rp 339,070,000
Rp 313,770,000

NO ACC 2-1200

BALANCE
DEBIT CREDIT

Rp 12,825,000.00

NO ACC 2-1300

BALANCE
DEBIT CREDIT

Rp 2,675,000
Rp 2,000,000
 Rp 18,000,000
Rp 18,675,000

NO ACC 2-1400

BALANCE
DEBIT CREDIT
Rp 42,340,000
Rp 60,215,000
Rp 78,915,000
Rp 36,575,000
Rp 34,235,000

NO ACC 2-1500

BALANCE
DEBIT CREDIT

Rp 180,000,000

NO ACC 2-2100

BALANCE
DEBIT CREDIT
Rp 40,507,148
Rp -
Rp 300,000,000

NO ACC 3-1100

BALANCE
DEBIT CREDIT
Rp 800,000,000

NO ACC 3-1200

BALANCE
DEBIT CREDIT
 Rp 250,000,000

NO ACC 3-1300

BALANCE
DEBIT CREDIT

Rp 200,000,000

NO ACC 3-1400

BALANCE
DEBIT CREDIT

NO ACC 4-1100

BALANCE
DEBIT CREDIT
Rp 1,578,950,000
Rp 1,757,700,000
Rp 1,944,700,000

NO ACC 4-1200

BALANCE
DEBIT CREDIT
Rp 35,000,000
Rp 42,500,000

NO ACC 4-1300
 BALANCE
DEBIT CREDIT
Rp 17,500,000
Rp 20,280,000

NO ACC 4-1400

BALANCE
DEBIT CREDIT
Rp 28,500,000
Rp 51,900,000

NO ACC 5-1100

BALANCE
DEBIT CREDIT
Rp 1,187,050,000
Rp 1,284,550,000
Rp 1,432,050,000
Rp 1,428,810,000
Rp 1,410,810,000
Rp 1,387,810,000

NO ACC 5-1200

BALANCE
DEBIT CREDIT
Rp 15,100,000
Rp 15,370,000

NO ACC 6-1100

BALANCE
DEBIT CREDIT
Rp 7,500,000
Rp 8,250,000
 NO ACC 6-1300

BALANCE
DEBIT CREDIT
Rp 60,000,000
Rp 66,000,000
Rp 72,000,000

NO ACC 6-1400

BALANCE
DEBIT CREDIT

Rp 2,268,250

NO ACC 6-2100

BALANCE
DEBIT CREDIT
Rp 15,600,000
Rp 18,275,000

NO ACC 6-2200

BALANCE
DEBIT CREDIT

Rp 3,800,000

NO ACC 6-2300

BALANCE
DEBIT CREDIT

Rp 50,250,000

NO ACC 6-2400

BALANCE
DEBIT CREDIT
Rp 75,000,000
Rp 82,500,000
Rp 90,000,000

NO ACC 6-2500

BALANCE
DEBIT CREDIT
Rp 4,500,000

NO ACC 8-1100

BALANCE
DEBIT CREDIT
Rp 33,200,000
Rp 34,100,000

NO ACC 8-1200

BALANCE
DEBIT CREDIT

Rp 25,000,000

NO ACC 9-1100

BALANCE
DEBIT CREDIT
Rp 9,765,577

NO ACC 9-1200

BALANCE
DEBIT CREDIT
Rp 6,500,000
Rp 12,803,803
Rp 13,073,803

NO ACC 9-1400

BALANCE
DEBIT CREDIT

Rp 2,500,000
 NERACA SALDO
DESEMBER 2013

31-Dec-13
KODE NAMA AKUN
DEBET KREDIT
1-1100 Cash In Bank Rp 590,565,620
1-1200 Patty Cash Rp 5,000,000
1-1300 Account Receivable Rp 250,635,000
1-1310 Allowance Of Doubtful Debt Rp 14,800,000
1-1400 Merchandise Inventory Rp 361,000,000
1-1500 Supplies Rp 13,800,000
1-1600 Prepaid Tax Rp 20,000,000
1-1700 VAT in Rp 13,000,000
1-1800 Prepaid Insurance Rp 6,000,000
1-2100 Stock Invesment Rp 112,000,000
1-3100 Land Rp 200,000,000
1-3200 Building Rp 320,000,000
1-3210 Building Accumulated Dep Rp 66,500,000
1-3300 Equipment Rp 147,500,000
1-3310 Equipment Accumulated Dep Rp 76,750,000
1-3400 Vehicle Rp 180,000,000
2-1100 Accounts Payable Rp 313,770,000
2-1200 Expense Payable
2-1300 Income Tax Payable Rp 18,000,000
2-1400 Vat out Rp 34,235,000
2-1500 Deviden Payable Rp 180,000,000
2-2100 Mandiri Bank Loan Rp 300,000,000
3-1100 Common Stock Rp 800,000,000
3-1200 Retained Earning Rp 250,000,000
3-1300 Dividend Rp 200,000,000
3-1400 Income Sumary
4-1100 Sales Rp 1,944,700,000
4-1200 Service Income Rp 42,500,000
4-1300 Sales Discount Rp 20,280,000
4-1400 Sales Return Rp 51,900,000
5-1100 Cost Of Goods Sold Rp 1,387,810,000
5-1200 Freight Paid Rp 15,370,000
6-1100 Advertising Expense Rp 8,250,000
6-1300 Wages And Salaries Expense Rp 66,000,000
6-1400 Bad Debt Expense
6-2100 Telephone,Water & Elect Rp 18,275,000
6-2200 Supplies Expense
6-2300 Depreciation Expense
6-2400 Wages And Salaries Expense Rp 82,500,000
6-2500 Utility Expense Rp 4,500,000
8-1100 Interest Income Rp 33,200,000
8-1200 Devident Income Rp 25,000,000
9-1100 Interest Expense Rp 9,765,577
9-1200 Bank Se4rvice Charge Rp 12,803,803
9-1400 Income Tax Expense Rp 2,500,000
TOTAL Rp 4,099,455,000 Rp 4,099,455,000
 PT FIFA COMPUTER
ADJUSMENT JOURNAL
DESEMBER 2013
DATE DOC DESCRIPTION REF DEBIT
DES
2013 31 BM12-2 Supplies 1-1500 Rp 1,600,000
Petty Cash 1-1200

Supplies Expense 6-2200 Rp 3,800,000

Supplies 1-1500

Cash In Bank 1-1100 Rp 630,000

Bank Service Charge 9-1200 Rp 270,000
Interest Income 8-1100

BaD Debts Expense 6-1400 Rp 2,268,250

Allowance OF Doubtful Debt 1-1310

Deprecation Expense 6-2300 Rp 50,250,000

Building accum. Depr. 1-3210
Equipment accum. Depr. 1-3310

Wages and Salaries Expense 6-1300 Rp 6,000,000.00

Wages And Salaries Expense 6-2400 Rp 7,500,000.00
Income Tax Payable 2-1300
Expense Payable 2-1200

TOTAL Rp 72,318,250
 CREDIT

Rp 1,600,000

Rp 3,800,000

Rp 900,000

Rp 2,268,250

Rp 14,500,000
Rp 35,750,000

Rp 675,000.00
Rp 12,825,000.00

Rp 72,318,250
 UNADJUSTED TRIAL BALANCE
KODE NAMA AKUN
DEBET KREDIT
1-1100 Cash In Bank Rp 590,565,620
1-1200 Patty Cash Rp 5,000,000
1-1300 Account Receivable Rp 250,635,000
1-1310 Allowance Of Doubtful Debt Rp 14,800,000
1-1400 Merchandise Inventory Rp 361,000,000
1-1500 Supplies Rp 13,800,000
1-1600 Prepaid Tax Rp 20,000,000
1-1700 VAT in Rp 13,000,000
1-1800 Prepaid Insurance Rp 6,000,000
1-2100 Stock Invesment Rp 112,000,000
1-3100 Land Rp 200,000,000
1-3200 Building Rp 320,000,000
1-3210 Building Accumulated Dep Rp 66,500,000
1-3300 Equipment Rp 147,500,000
1-3310 Equipment Accumulated Dep Rp 76,750,000
1-3400 Vehicle Rp 180,000,000
2-1100 Accounts Payable Rp 313,770,000
2-1200 Expense Payable
2-1300 Income Tax Payable Rp 18,000,000
2-1400 Vat out Rp 34,235,000
2-1500 Deviden Payable Rp 180,000,000
2-2100 Mandiri Bank Loan Rp 300,000,000
3-1100 Common Stock Rp 800,000,000
3-1200 Retained Earning Rp 250,000,000
3-1300 Dividend Rp 200,000,000
3-1400 Income Sumary
4-1100 Sales Rp 1,944,700,000
4-1200 Service Income Rp 42,500,000
4-1300 Sales Discount Rp 20,280,000
4-1400 Sales Return Rp 51,900,000
5-1100 Cost Of Goods Sold Rp 1,387,810,000
5-1200 Freight Paid Rp 15,370,000
6-1100 Advertising Expense Rp 8,250,000
6-1300 Wages And Salaries Expense Rp 66,000,000
6-1400 Bad Debt Expense
6-2100 Telephone,Water & Elect Rp 18,275,000
6-2200 Supplies Expense
6-2300 Depreciation Expense
6-2400 Wages And Salaries Expense Rp 82,500,000
6-2500 Utility Expense Rp 4,500,000
8-1100 Interest Income Rp 33,200,000
8-1200 Devident Income Rp 25,000,000
9-1100 Interest Expense Rp 9,765,577
9-1200 Bank Se4rvice Charge Rp 12,803,803
9-1400 Income Tax Expense Rp 2,500,000

TOTAL Rp 4,099,455,000 Rp 4,099,455,000

 PT FIFA KOMPUTER
WORKSHEET(NERACA LAJUR)
31 DESEMBER 2013

ADJUSTMENTS ADJUSTED TRIAL BALANCE

DEBET KREDIT DEBET KREDIT

Rp 630,000 Rp 591,195,620
Rp 1,600,000 Rp 3,400,000
Rp 250,635,000
Rp 2,268,250 Rp 17,068,250
Rp 361,000,000
Rp 1,600,000 Rp 3,800,000 Rp 11,600,000
Rp 20,000,000
Rp 13,000,000
Rp 6,000,000
Rp 112,000,000
Rp 200,000,000
Rp 320,000,000
Rp 14,500,000 Rp 81,000,000
Rp 147,500,000
Rp 35,750,000 Rp 112,500,000
Rp 180,000,000
Rp 313,770,000
Rp 12,825,000.00 Rp 12,825,000
Rp 675,000.00 Rp 18,675,000
Rp 34,235,000
Rp 180,000,000
Rp 300,000,000
Rp 800,000,000
Rp 250,000,000
Rp 200,000,000

Rp 1,944,700,000
Rp 42,500,000
Rp 20,280,000
Rp 51,900,000
Rp 1,387,810,000
Rp 15,370,000
Rp 8,250,000
Rp 6,000,000.00 Rp 72,000,000
Rp 2,268,250 Rp 2,268,250
Rp 18,275,000
Rp 3,800,000 Rp 3,800,000
Rp 50,250,000 Rp 50,250,000
Rp 7,500,000.00 Rp 90,000,000
Rp 4,500,000
Rp 900,000 Rp 34,100,000
 Rp 25,000,000
Rp 9,765,577
Rp 270,000 Rp 13,073,803
Rp 2,500,000

Rp 72,318,250 Rp 72,318,250 Rp 4,166,373,250 Rp 4,166,373,250

 INCOME STATEMENT BALANCE

DEBET KREDIT DEBET

Rp 591,195,620
Rp 3,400,000
Rp 250,635,000

Rp 361,000,000
Rp 11,600,000
Rp 20,000,000
Rp 13,000,000
Rp 6,000,000
Rp 112,000,000
Rp 200,000,000
Rp 320,000,000

Rp 147,500,000

Rp 180,000,000

Rp 200,000,000

Rp 1,944,700,000
Rp 42,500,000
Rp 20,280,000
Rp 51,900,000
Rp 1,387,810,000
Rp 15,370,000
Rp 8,250,000
Rp 72,000,000
Rp 2,268,250
Rp 18,275,000
Rp 3,800,000
Rp 50,250,000
Rp 90,000,000
Rp 4,500,000
Rp 34,100,000
 Rp 25,000,000
Rp 9,765,577
Rp 13,073,803
Rp 2,500,000

Rp 1,750,042,630 Rp 2,046,300,000 Rp 2,416,330,620

Rp 296,257,370
Rp 2,046,300,000 Rp 2,046,300,000 Rp 2,416,330,620
BALANCE

KREDIT

Rp 17,068,250

Rp 81,000,000

Rp 112,500,000

Rp 313,770,000
Rp 12,825,000
Rp 18,675,000
Rp 34,235,000
Rp 180,000,000
Rp 300,000,000
Rp 800,000,000
Rp 250,000,000
Rp 2,120,073,250
Rp 296,257,370
Rp 2,416,330,620
NERACA SALDO SETELAH PENYESUAIAN

NO AKUN NAMA AKUN DEBET KREDIT

1-1100 Cash In Bank Rp 591,195,620
1-1200 Patty Cash Rp 3,400,000
1-1300 Account Receivable Rp 250,635,000
1-1310 Allowance Of Doubtful Debt Rp 17,068,250
1-1400 Merchandise Inventory Rp 361,000,000
1-1500 Supplies Rp 11,600,000
1-1600 Prepaid Tax Rp 20,000,000
1-1700 VAT in Rp 13,000,000
1-1800 Prepaid Insurance Rp 6,000,000
1-2100 Stock Invesment Rp 112,000,000
1-3100 Land Rp 200,000,000
1-3200 Building Rp 320,000,000
1-3210 Building Accumulated Dep Rp 81,000,000
1-3300 Equipment Rp 147,500,000
1-3310 Equipment Accumulated Dep Rp 112,500,000
1-3400 Vehicle Rp 180,000,000
2-1100 Accounts Payable Rp 313,770,000
2-1200 Expense Payable Rp 12,825,000
2-1300 Income Tax Payable Rp 18,675,000
2-1400 Vat out Rp 34,235,000
2-1500 Deviden Payable Rp 180,000,000
2-2100 Mandiri Bank Loan Rp 300,000,000
3-1100 Common Stock Rp 800,000,000
3-1200 Retained Earning Rp 250,000,000
3-1300 Dividend Rp 200,000,000
3-1400 Income Sumary
4-1100 Sales Rp 1,944,700,000
4-1200 Service Income Rp 42,500,000
4-1300 Sales Discount Rp 20,280,000
4-1400 Sales Return Rp 51,900,000
5-1100 Cost Of Goods Sold Rp 1,387,810,000
5-1200 Freight Paid Rp 15,370,000
6-1100 Advertising Expense Rp 8,250,000
6-1300 Wages And Salaries Expense Rp 72,000,000
6-1400 Bad Debt Expense Rp 2,268,250
6-2100 Telephone,Water & Elect Rp 18,275,000
6-2200 Supplies Expense Rp 3,800,000
6-2300 Depreciation Expense Rp 50,250,000
6-2400 Wages And Salaries Expense Rp 90,000,000
6-2500 Utility Expense Rp 4,500,000
8-1100 Interest Income Rp 34,100,000
8-1200 Devident Income Rp 25,000,000
9-1100 Interest Expense Rp 9,765,577
9-1200 Bank Se4rvice Charge Rp 13,073,803
9-1400 Income Tax Expense Rp 2,500,000
TOTAL Rp 4,166,373,250 Rp 4,166,373,250
Rp 594,595,620
 PT FIFA KOMPUTER
STATEMENT INCOME (LAPORAN LABA RUGI)
UNTUK PERIODE YANG BERAKHIR 31 DES 2013

Sales Rp 1,944,700,000
Service Income Rp 42,500,000

Sales Discount Rp 20,280,000

Sales Return Rp 51,900,000
net Sales
Cost Of Goods Sold Rp 1,387,810,000
Freight Paid Rp 15,370,000
Cost Of Goods Sold
Gross Profit
Operating Expense:
Advertising Expense Rp 8,250,000
Wages And Salaries Expense Rp 72,000,000
Bad Debt Expense Rp 2,268,250
Telephone,Water & Elect Rp 18,275,000
Supplies Expense Rp 3,800,000
Depreciation Expense Rp 50,250,000
Wages And Salaries Expense Rp 90,000,000
Utility Expense Rp 4,500,000
Total Operating Expense
Other Operating Income/Expense
Interest Income Rp 34,100,000
Devident Income Rp 25,000,000
Rp 59,100,000
Interest Expense Rp 9,765,577
Bank Se4rvice Charge Rp 13,073,803
Income Tax Expense Rp 2,500,000
Rp 25,339,380
Total Other Operating Income
Total profit Expense
Net Profit
RUGI)
S 2013

Rp 1,987,200,000

Rp 72,180,000
Rp 1,915,020,000

Rp 1,403,180,000
Rp 511,840,000

Rp 249,343,250

Rp 33,760,620
Rp 215,582,630
Rp 296,257,370
 PT FIFA KOMPUTER
LAPORAN LABA DITAHAN (STATEMENT OF CHANGE IN CAPITAL)

UNTUK PERIODE YANG BERAKHIR 31 DES 2013

Description Commond Stock Retained Earning

Saldo 30 November 2013 Rp 800,000,000 Rp 250,000,000

Net Income Rp 296,257,370

Devidend -Rp 200,000,000

Saldo 31 Desember 2013 Rp 800,000,000 Rp 346,257,370

NGE IN CAPITAL)

S 2013

Total
Rp 1,050,000,000

Rp 296,257,370
-Rp 200,000,000

Rp 1,146,257,370
 PT FIFA COMPUTER
BALANCE SHEET
31 DES 2013

ASSET
Current Assets
Cash In Bank Rp 591,195,620
Patty Cash Rp 3,400,000
Account Receivable Rp 250,635,000
Allowance Of Doubtful Debt Rp 17,068,250
Merchandise Inventory Rp 361,000,000
Supplies Rp 11,600,000
Prepaid Tax Rp 20,000,000
VAT in Rp 13,000,000
Prepaid Insurance Rp 6,000,000
Stock Invesment Rp 112,000,000
Total Current Assets Rp 1,351,762,370
Fixed Assets
Land Rp 200,000,000
Building Rp 320,000,000
Building Accumulated Dep Rp 81,000,000
Equipment Rp 147,500,000
Equipment Accumulated Dep Rp 112,500,000
Vehicle Rp 180,000,000
Total Fixed Assets Rp 654,000,000
TOTAL ASSETS Rp 2,005,762,370
LIABILITIES
Current Liabilities
Accounts Payable Rp 313,770,000
Expense Payable Rp 12,825,000
Income Tax Payable Rp 18,675,000
Vat out Rp 34,235,000
Deviden Payable Rp 180,000,000
Total Current Liabilities Rp 559,505,000
Mandiri Bank Loan Rp 300,000,000
TOTAL LIABILITIES Rp 859,505,000
EQUITY
Common Stock Rp 800,000,000
Retained Earning Rp 346,257,370

TOTAL EQUITY Rp 1,146,257,370

TOTAL LIABILITIES AND EQUITY Rp 2,005,762,370
Rp 594,595,620
 PT FIFA COMPUTER
CASH FLOW
31 DES 2013

Arus Kas dari Aktivitas Operasi:

Laba Bersih Rp 296,257,370
Account Receivable Rp 250,635,000
Allowance Of Doubtful Debt Rp 17,068,250
Merchandise Inventory Rp 361,000,000
Supplies Rp 11,600,000
Prepaid Tax Rp 20,000,000
VAT in Rp 13,000,000
Prepaid Insurance Rp 6,000,000
Stock Invesment Rp 112,000,000
Building Accumulated Dep Rp 81,000,000
Equipment Rp 147,500,000
Equipment Accumulated Dep Rp 112,500,000
Vehicle Rp 180,000,000
Accounts Payable Rp 313,770,000
Expense Payable Rp 12,825,000
Income Tax Payable Rp 18,675,000
Vat out Rp 34,235,000
Deviden Payable Rp 180,000,000
Mandiri Bank Loan Rp 300,000,000
Jumlah Arus Kas dari Aktivitas Operasi: Rp 1,101,735,000 Rp 1,366,330,620 Rp 264,595,620
Arus Kas dari Aktivitas Investasi
Land -Rp 200,000,000
Building -Rp 320,000,000 -Rp 520,000,000
Jumlah Arus Kas dari Aktivitas Investasi
Arus Kas dari Aktivitas Pendanaan
Common Stock Rp 800,000,000
Retained Earning Rp 250,000,000
Arus Kas dari Aktivitas Pendanaan Rp 1,050,000,000
Kenaikan Arus Kas Rp 794,595,620
 PT FIFA COMPUTER
CLOSING JOURNAL
31 DES 2013

DATE DESCRIPTION REF DEBIT CREDIT

DES
2013 31 Sales Rp 1,944,700,000
Service Income Rp 42,500,000
Interest Income Rp 34,100,000
Devident Income Rp 25,000,000
Income Summary Rp 2,046,300,000

Income Summary Rp 1,750,042,630

Sales Discount Rp 20,280,000
Sales Return Rp 51,900,000
Cost Of Goods Sold Rp 1,387,810,000
Freight Paid Rp 15,370,000
Advertising Expense Rp 8,250,000
Wages And Salaries Expense Rp 72,000,000
Bad Debt Expense Rp 2,268,250
Telephone,Water & Elect Rp 18,275,000
Supplies Expense Rp 3,800,000
Depreciation Expense Rp 50,250,000
Wages And Salaries Expense Rp 90,000,000
Utility Expense Rp 4,500,000
Interest Expense Rp 9,765,577
Bank Se4rvice Charge Rp 13,073,803
Income Tax Expense Rp 2,500,000

Income Summary Rp 296,257,370

Retained Earning Rp 296,257,370

TOTAL Rp 4,092,600,000 Rp 4,092,600,000

 PT FIFA COMPUTER
BALANCE SHEET AFTER CLOSING
31 DES 2013
NO AKUN NAMA AKUN DEBET KREDIT
1-1100 Cash In Bank Rp 591,195,620
1-1200 Patty Cash Rp 3,400,000
1-1300 Account Receivable Rp 250,635,000
1-1310 Allowance Of Doubtful Debt Rp 17,068,250
1-1400 Merchandise Inventory Rp 361,000,000
1-1500 Supplies Rp 11,600,000
1-1600 Prepaid Tax Rp 20,000,000
1-1700 VAT in Rp 13,000,000
1-1800 Prepaid Insurance Rp 6,000,000
1-2100 Stock Invesment Rp 112,000,000
1-3100 Land Rp 200,000,000
1-3200 Building Rp 320,000,000
1-3210 Building Accumulated Dep Rp 81,000,000
1-3300 Equipment Rp 147,500,000
1-3310 Equipment Accumulated Dep Rp 112,500,000
1-3400 Vehicle Rp 180,000,000
2-1100 Accounts Payable Rp 313,770,000
2-1200 Expense Payable Rp 12,825,000
2-1300 Income Tax Payable Rp 18,675,000
2-1400 Vat out Rp 34,235,000
2-1500 Deviden Payable Rp 180,000,000
2-2100 Mandiri Bank Loan Rp 300,000,000
3-1100 Common Stock Rp 800,000,000
3-1200 Retained Earning Rp 346,257,370
TOTAL Rp 2,216,330,620 Rp 2,216,330,620