PT.

Jakarta Tailor Machindo

Daftar Rekening ( Chart Of Account )
Nomor Account
11,110 Cash On Hand
11,120 Cash On BCA
11,210 Account Receivable
11,220 Allowance For Bad Debt
11,310 Merchandise Inventory
11,320 Supplies
11,410 Prepaid Insurance
11,420 Prepaid Advertice
11,430 Prepaid Tax
11,440 Value added Tax Input (VATI)
12,110 Equipment At Cost
12,120 Accum. Depre. Equipment
12,210 Automotive At Cost
12,220 Accum. Depre. Automotive
12,310 Building
12,320 Accum. Depp. Of Building
12,330 Land
21,100 Account Payable
21,210 Value Added Tax Output ( VATO)
21,220 Tax Payable Artc 21
21,230 Tax Payable
21,310 Salaries Payable
21,320 Unearned Rent
21,330 Expense Payable
22,100 Bank Payable
31,100 Common Stock
31,200 Premium On Common Stock
32,000 Retained Earning
33,000 Deviden
41,100 Sale
41,200 Sale Return
41,300 Sale Discount
51,100 Cost Of Good Sold
51,200 Purchase Discount
61,100 Salaries Expense
61,200 Maintenence Expense
61,300 Water, Eletricity, Telemunication Exp
61,400 Insurance Expense
61,500 Advertice Expense
61,600 Supplies Expense
61,700 Depre. Equipment Expense
61,720 Depre. Automotive Expense
61,730 Depre. Building Expense
61,800 Bad Debt Expense
61,900 Miscellaneous Expense
81,100 Rent Income
81,200 Interest Income
81,300 Gain On Exchange Of Fixed Asset
91,100 Interes Expense
91,200 Bank Charge
Jumlah
 PT. Jakarta Tailor Machindo
Neraca Saldo ( Trial Balance )
Nomor Account Debet Credit
11,110 Cash On Hand 26,900,000 -
11,120 Cash On BCA 155,690,000 -
11,210 Account Receivable 247,360,000 -
11,220 Allowance For Bad Debt - 1,950,000
11,310 Merchandise Inventory 82,800,000 -
11,320 Supplies 6,000,000 -
11,410 Prepaid Insurance 15,000,000 -
11,420 Prepaid Advertice 41,250,000 -
11,430 Prepaid Tax - -
11,440 Value added Tax Input (VATI) 35,440,000 -
12,110 Equipment At Cost 67,000,000 -
12,120 Accum. Depre. Equipment - 6,750,000
12,210 Automotive At Cost 138,000,000 -
12,220 Accum. Depre. Automotive - 19,000,000
12,310 Building 140,000,000 -
12,320 Accum. Depp. Of Building - 48,000,000
12,330 Land 25,000,000 -
21,100 Account Payable - 121,620,000
21,210 Value Added Tax Output ( VATO) - 49,310,000
21,220 Tax Payable Artc 21 - 750,000
21,230 Tax Payable - -
21,310 Salaries Payable - -
21,320 Unearned Rent - 15,000,000
21,330 Expense Payable - -
22,100 Bank Payable - 108,000,000
31,100 Common Stock - 500,000,000
31,200 Premium On Common Stock - 25,000,000
32,000 Retained Earning - 47,175,000
33,000 Deviden 75,000,000 -
41,100 Sale - 1,267,500,000
41,200 Sale Return 33,000,000 -
41,300 Sale Discount 23,500,000 -
51,100 Cost Of Good Sold 955,550,000 -
51,200 Purchase Discount - 11,160,000
61,100 Salaries Expense 111,000,000 -
61,200 Maintenence Expense 12,600,000 -
61,300 Water, Eletricity, Telemunication Exp 27,000,000 -
61,400 Insurance Expense - -
61,500 Advertice Expense - -
61,600 Supplies Expense - -
61,700 Depre. Equipment Expense - -
61,720 Depre. Automotive Expense 1,875,000 -
 61,800 Bad Debt Expense - -
61,900 Miscellaneous Expense 6,000,000 -
81,100 Rent Income - -
81,200 Interest Income - 11,500,000
81,300 Gain On Exchange Of Fixed Asset - 2,275,000
91,100 Interes Expense 8,775,000 -
91,200 Bank Charge 250,000 -
2,234,990,000 2,234,990,000

Catatan : Perbedaan jumlah antara debet dan kredit masukkan ke rekening Retained Earning (32000)
13,870,000
arning (32000)
 PT. Jakarta Tailor Machindo
Jurnal Penyesuaian ( Trial Balance )
Date Account Ref Debet
Cash On BCA 11120 12,525,000
Equipment At Cost 12110
Account Receivable 11210
Interest Income 81200
a
Account Receivable 11210 60,000,000
Bank Charge 91200 65,000
Cash On BCA 11120

Bad Debt Expense 61800 4,375,200

b
Allowance For Bad Debt 11220

Depre. Equipment Expense 61700 1,354,167

Accum. Depre. Equipment 12120

Depre. Automotive Expense 61720 693,750

c
Accum. Depre. Automotive 12220

Depre. Building Expense 61730 583,333

Accum. Depp. Of Building 12320

Advertice Expense 61500 17,900,000

d
Prepaid Advertice 11420

Insurance Expense 61400 10,000,000

e
Prepaid Insurance 11410

Value Added Tax Output ( VATO) 21210 49,310,000

f Value added Tax Input (VATI) 11440
Tax Payable 21230

Unearned Rent 21320 11,250,000

g
Rent Income 81100

Interes Expense 91100 1,350,000

h
Expense Payable 21330

Supplies Expense 61600 2,250,000

i
Supplies 11320
 Salaries Expense 61100 2,500,000
j
Salaries Payable 21310

174,156,450
Credit

2,000,000
10,000,000
525,000

60,065,000

4,375,200

1,354,167

693,750

583,333

17,900,000

10,000,000

35,440,000
13,870,000

11,250,000

1,350,000

2,250,000
 2,500,000

174,156,450
 PT. Jakarta Tailor Machindo (J
Laporan Rekonsiliasi bank pada tanggal 31

Saldo Perusahaan 155,690,000

Penambahan
Kesalahan Pencatatan Pembelian Komputer Toko Krakatau 2,000,000
Pembayaran Piutang PT.Sinar Jaya 10,000,000
Pencatatan Bunga 525,000
Jumlah 12,525,000

Pengurangan
Piutang Toko Cemerlang 60,000,000
Beban ADM Bank 65,000
Jumlah 60,065,000
Saldo Akhir 108,150,000
T. Jakarta Tailor Machindo (JTM)
nsiliasi bank pada tanggal 31 Desember 2014

Saldo Bank 108,150,000

Penambahan

Saldo Akhir
 PT. Jakarta Tailor Machindo
Laporan Laba Rugi
Untuk Periode yang Berakhir 31 Desember 2014
41100 Sale Rp - Rp 1,267,500,000
41200 Sale Return Rp 33,000,000 Rp -
41300 Sale Discount Rp 23,500,000 Rp -
Penjualan Bersih

51100 Cost Of Good Sold Rp 955,550,000 Rp -

51200 Purchase Discount Rp - Rp 11,160,000
COGS
Laba Kotor

Beban usaha
61100 Salaries Expense Rp 113,500,000 Rp -
61200 Maintenence Expense Rp 12,600,000 Rp -
61300 Water, Eletricity, Telemunication Exp Rp 27,000,000 Rp -
61400 Insurance Expense Rp 10,000,000 Rp -
61500 Advertice Expense Rp 17,900,000 Rp -
61600 Supplies Expense Rp 2,250,000 Rp -
61700 Depre. Equipment Expense Rp 1,354,167 Rp -
61720 Depre. Automotive Expense Rp 2,568,750 Rp -
61730 Depre. Building Expense Rp 583,333 Rp -
61800 Bad Debt Expense Rp 4,375,200 Rp -
61900 Miscellaneous Expense Rp 6,000,000 Rp -
91100 Interes Expense Rp 10,125,000
91200 Bank Charge Rp 315,000
Jumlah Beban Usaha

Pendapatan Usaha
81100 Rent Income Rp - Rp 11,250,000
81200 Interest Income Rp - Rp 12,025,000
81300 Gain On Exchange Of Fixed Asset Rp - Rp 2,275,000

Jumlah Pendapatan Usaha

Laba Bersih
 PT. Jakarta Tailor Machindo
Laporan Perubahan Laba Ditahan
014 Untuk Periode yang Berakhir 31 Desember 2014
32000 Retained Earning Awal
Laba Bersih Sebelum Pajak
33000 Deviden
Rp 1,211,000,000 32000 Retained Earning Akhir

Rp 944,390,000
Rp 266,610,000 PT. Jakarta Tailor Machindo
Laporan Posisi Keuangan
Per 31 Desember 2014
Asset Lancar:
11110 Cash On Hand Rp 26,900,000
11120 Cash On BCA Rp 108,150,000
11210 Account Receivable Rp 297,360,000
11220 Allowance For Bad Debt Rp -
11310 Merchandise Inventory Rp 82,800,000
11320 Supplies Rp 3,750,000
11410 Prepaid Insurance Rp 5,000,000
11420 Prepaid Advertice Rp 23,350,000
Jumlah Asset Lancar

Asset Tetap
12110 Equipment At Cost Rp 65,000,000
Rp 208,571,450 12120 Accum. Depre. Equipment Rp -
12210 Automotive At Cost Rp 138,000,000
12220 Accum. Depre. Automotive Rp -
12310 Building Rp 140,000,000
12320 Accum. Depp. Of Building Rp -
12330 Land Rp 25,000,000
Jumlah Asset Tetap
Rp 25,550,000 Total Asset
Rp 83,588,550
Liabilities and equty
21100 Account Payable Rp -
21210 Value Added Tax Output ( V Rp -
21220 Tax Payable Artc 21 Rp -
21230 Tax Payable Rp -
21310 Salaries Payable Rp -
21320 Unearned Rent Rp -
21330 Expense Payable Rp -
 Total Current Liabilities

Long Term Liabilities

22100 Bank Payable Rp -
Total Long Term Liabilities
Total Liabilities

Equity
31100 Common Stock Rp -
31200 Premium On Common Stock Rp -
32000 Retained Earning Rp -
Total Equity
Total Liabilities and Equity
indo
Ditahan
esember 2014
Rp 47,175,000
Rp 83,588,550
75,000,000
Rp 55,763,550

ailor Machindo
isi Keuangan
ember 2014

-
-
-
6,325,200
-
-
-
-
Rp 540,984,800

-
8,104,167
-
19,693,750
-
48,583,333
-
Rp 291,618,750
Rp 832,603,550

121,620,000
-
750,000
13,870,000
2,500,000
3,750,000
1,350,000
 143,840,000

108,000,000
108,000,000
251,840,000

500,000,000
25,000,000
55,763,550
580,763,550
832,603,550
 Neraca Saldo
Nomor Akun Account
D
11110 Cash On Hand 26,900,000
11120 Cash On BCA 155,690,000
11210 Account Receivable 247,360,000
11220 Allowance For Bad Debt -
11310 Merchandise Inventory 82,800,000
11320 Supplies 6,000,000
11410 Prepaid Insurance 15,000,000
11420 Prepaid Advertice 41,250,000
11430 Prepaid Tax -
11440 Value added Tax Input (VATI) 35,440,000
12110 Equipment At Cost 67,000,000
12120 Accum. Depre. Equipment -
12210 Automotive At Cost 138,000,000
12220 Accum. Depre. Automotive -
12310 Building 140,000,000
12320 Accum. Depp. Of Building -
12330 Land 25,000,000
21100 Account Payable -
21210 Value Added Tax Output ( VATO) -
21220 Tax Payable Artc 21 -
21230 Tax Payable -
21310 Salaries Payable -
21320 Unearned Rent -
21330 Expense Payable -
22100 Bank Payable -
31100 Common Stock -
31200 Premium On Common Stock -
32000 Retained Earning -
33000 Deviden 75,000,000
41100 Sale -
41200 Sale Return 33,000,000
41300 Sale Discount 23,500,000
51100 Cost Of Good Sold 955,550,000
51200 Purchase Discount -
61100 Salaries Expense 111,000,000
61200 Maintenence Expense 12,600,000
61300 Water, Eletricity, Telemunication Exp 27,000,000
61400 Insurance Expense -
61500 Advertice Expense -
61600 Supplies Expense -
61700 Depre. Equipment Expense -
61720 Depre. Automotive Expense 1,875,000
61730 Depre. Building Expense
61800 Bad Debt Expense -
61900 Miscellaneous Expense 6,000,000
81100 Rent Income -
81200 Interest Income -
81300 Gain On Exchange Of Fixed Asset -
91100 Interes Expense 8,775,000
91200 Bank Charge 250,000
Jumlah 2,234,990,000
 PT. Jakarta Tailor Machindo
Neraca Lajur
31 Desember 2014

Neraca Saldo Ayat Jurnal Penyesuaian Neraca Saldo Disesuaian

K D K D K
- - - 26,900,000 -
- 12,525,000 60,065,000 108,150,000 -
- 60,000,000 10,000,000 297,360,000 -
1,950,000 - 4,375,200 - 6,325,200
- - - 82,800,000 -
- - 2,250,000 3,750,000 -
- - 10,000,000 5,000,000 -
- - 17,900,000 23,350,000 -
- - - - -
- - 35,440,000 - -
- - 2,000,000 65,000,000 -
6,750,000 - 1,354,167 - 8,104,167
- - - 138,000,000 -
19,000,000 - 693,750 - 19,693,750
- - - 140,000,000 -
48,000,000 - 583,333 - 48,583,333
- - - 25,000,000 -
121,620,000 - - - 121,620,000
49,310,000 49,310,000 - - -
750,000 - - - 750,000
- - 13,870,000 - 13,870,000
- - 2,500,000 - 2,500,000
15,000,000 11,250,000 - - 3,750,000
- - 1,350,000 - 1,350,000
108,000,000 - - - 108,000,000
500,000,000 - - - 500,000,000
25,000,000 - - - 25,000,000
47,175,000 - - - 47,175,000
- - - 75,000,000 -
1,267,500,000 - - - 1,267,500,000
- - - 33,000,000 -
- - - 23,500,000 -
- - - 955,550,000 -
11,160,000 - - - 11,160,000
- 2,500,000 - 113,500,000 -
- - - 12,600,000 -
- - - 27,000,000 -
- 10,000,000 - 10,000,000 -
 - 17,900,000 - 17,900,000 -
- 2,250,000 - 2,250,000 -
- 1,354,167 - 1,354,167 -
- 693,750 - 2,568,750 -
- 583,333 - 583,333 -
- 4,375,200 - 4,375,200 -
- - - 6,000,000 -
- - 11,250,000 - 11,250,000
11,500,000 - 525,000 - 12,025,000
2,275,000 - - - 2,275,000
- 1,350,000 - 10,125,000 -
- 65,000 315,000
2,234,990,000 174,156,450 174,156,450 2,210,931,450 2,210,931,450
- Laba
 Laba Rugi Neraca
D K D K
- - 26,900,000 -
- - 108,150,000 -
- - 297,360,000 -
- - - 6,325,200
- - 82,800,000 -
- - 3,750,000 -
- - 5,000,000 -
- - 23,350,000 -
- - - -
- - - -
- - 65,000,000 -
- - - 8,104,167
- - 138,000,000 -
- - - 19,693,750
- - 140,000,000 -
- - - 48,583,333
- - 25,000,000 -
- - - 121,620,000
- - - -
- - - 750,000
- - - 13,870,000
- - - 2,500,000
- - - 3,750,000
- - - 1,350,000
- - - 108,000,000
- - - 500,000,000
- - - 25,000,000
- - - 47,175,000
- - 75,000,000 -
- 1,267,500,000 - -
33,000,000 - - -
23,500,000 - - -
955,550,000 - - -
- 11,160,000 - -
113,500,000 - - -
12,600,000 - - -
27,000,000 - - -
10,000,000 - - -
 17,900,000 - - -
2,250,000 - - -
1,354,167 - - -
2,568,750 - - -
583,333 - - -
4,375,200 - - -
6,000,000 - - -
- 11,250,000 - -
- 12,025,000 - -
- 2,275,000 - -
10,125,000 - - -
315,000 - -
1,220,621,450 1,304,210,000 990,310,000 906,721,450
83,588,550 83,588,550
 PT. Jakarta Tailor Mach
Penyusutan Akitva tet
31 Desember 2014
Tanggal Harga
No Nama Aktiva Umur
Perolehan Perolehan
Peralatan :
-       Perabot 7/2/2013 14,000,000 4
1 -       Etalase 1/2/2013 25,000,000 4
-       Komputer 7/1/2013 18,000,000 4
-       Mesin Kasir 02/19/2014 10,000,000 5
Sub Total 67,000,000
Kendaraan :
2 -       Mobil Box Grand 9/1/2013 123,000,000 10
-       Motor Honda 1/2/2013 15,000,000 8
Sub Total 138,000,000
Tanah, Bangunan :
3 -       Bangunan 7/10/2013 140,000,000 20
-       Tanah 7/10/2012 50,000,000
Sub Total 200,000,000
PT. Jakarta Tailor Machindo
Penyusutan Akitva tetap
31 Desember 2014
Ak. Penyusutan B.Peny Desember 2014 Ak.Peny Desember 2014

1,500,000 291,667 1,791,667

3,750,000 520,833 4,270,833
1,500,000 375,000 1,875,000
0 166,667 166,667
6,750,000 1,354,167 8,104,167

13,000,000 1,025,000 14,025,000

6,000,000 156,250 6,156,250
19,000,000 1,181,250 20,181,250

36,000,000 583,333 36,583,333

-
36,000,000 583,333 36,583,333
Nilai buku Desember 2014

12,208,333
20,729,167
16,125,000
9,833,333
58,895,833

108,975,000
8,843,750
117,818,750

103,416,667
50,000,000
153,416,667
 PT. Jakarta Tailor Machindo
31-Dec-14

Tanggal
No Debetur No. Faktur Jumlah Lama
Faktur

151 9/6/2014 17,500,000 86

1 Toko. Cemerlang Tailor 742 11/11/2014 27,800,000 20
891 12/5/2014 25,600,000 -4
253 10/11/2014 35,600,000 51
2 PT. Garmen Delta 766 11/15/2014 25,500,000 16
772 11/22/2014 22,500,000 9
120 8/3/2014 15,400,000 120
3 Koperasi Sejahtera 790 11/27/2014 38,460,000 4
892 12/20/2014 26,500,000 -19
4 PT. Sinar Jaya 32 5/1/2014 12,500,000 214
Jumlah 247,360,000
% PIUTANG TAK TERTAGIH
SALDO PIUTANG TAK TERTAGIH
Tailor Machindo
ec-14

Umur Ketertunggakan
BTJ 1-30 31-90 >90
- - 17,500,000 -
- 27,800,000 - -
25,600,000 - - -
- - 35,600,000 -
- 25,500,000 - -
- 22,500,000 - -
- - - 15,400,000
- 38,460,000 - -
26,500,000 - - -
- - - 12,500,000
52,100,000 114,260,000 53,100,000 27,900,000
1% 2% 4% 5%
521,000 2,285,200 2,124,000 1,395,000
 PERHITUNGAN BUNGA DAN ANGSURAN PER BULAN

Bunga Pinjaman 15%

Jangka Waktu 20 x Cicilan
Pokok Pinjaman Rp 120,000,000
Periode Cicilan
Sistem Perhitungan SLIDING RATE

SISTEM BUNGA SLIDING RATE

Cicilan Tanggal
Keterangan Pokok Bunga Jumlah
Ke- Angsuran
Saldo
Pinjaman
1-May-21 Awal
1 1-Aug-21 Cicilan ke 1 Rp 6,000,000 Rp 4,500,000 Rp 10,500,000
2 1-Nov-21 Cicilan ke 2 Rp 6,000,000 Rp 4,275,000 Rp 10,275,000
3 1-Feb-21 Cicilan ke 3 Rp 6,000,000 Rp 4,050,000 Rp 10,050,000
4 1-May-21 Cicilan ke 4 Rp 6,000,000 Rp 3,825,000 Rp 9,825,000
5 1-Aug-21 Cicilan ke 5 Rp 6,000,000 Rp 3,600,000 Rp 9,600,000
6 1-Nov-21 Cicilan ke 6 Rp 6,000,000 Rp 3,375,000 Rp 9,375,000
7 1-Feb-21 Cicilan ke 7 Rp 6,000,000 Rp 3,150,000 Rp 9,150,000
8 1-May-21 Cicilan ke 8 Rp 6,000,000 Rp 2,925,000 Rp 8,925,000
9 1-Aug-21 Cicilan ke 9 Rp 6,000,000 Rp 2,700,000 Rp 8,700,000
10 1-Nov-21 Cicilan ke 10 Rp 6,000,000 Rp 2,475,000 Rp 8,475,000
11 1-Feb-21 Cicilan ke 11 Rp 6,000,000 Rp 2,250,000 Rp 8,250,000
12 1-May-21 Cicilan ke 12 Rp 6,000,000 Rp 2,025,000 Rp 8,025,000
13 1-Aug-21 Cicilan ke 13 Rp 6,000,000 Rp 1,800,000 Rp 7,800,000
14 1-Nov-21 Cicilan ke 14 Rp 6,000,000 Rp 1,575,000 Rp 7,575,000
15 1-Feb-21 Cicilan ke 15 Rp 6,000,000 Rp 1,350,000 Rp 7,350,000
16 1-May-21 Cicilan ke 16 Rp 6,000,000 Rp 1,125,000 Rp 7,125,000
17 1-Aug-21 Cicilan ke 17 Rp 6,000,000 Rp 900,000 Rp 6,900,000
18 1-Nov-21 Cicilan ke 18 Rp 6,000,000 Rp 675,000 Rp 6,675,000
19 1-Feb-21 Cicilan ke 19 Rp 6,000,000 Rp 450,000 Rp 6,450,000
20 1-May-21 Cicilan ke 20 Rp 6,000,000 Rp 225,000 Rp 6,225,000
Jumlah Rp 120,000,000 Rp 47,250,000 Rp 167,250,000
AN

Saldo

Rp 120,000,000

Rp 114,000,000
Rp 108,000,000
Rp 102,000,000
Rp 96,000,000
Rp 90,000,000
Rp 84,000,000
Rp 78,000,000
Rp 72,000,000
Rp 66,000,000
Rp 60,000,000
Rp 54,000,000
Rp 48,000,000
Rp 42,000,000
Rp 36,000,000
Rp 30,000,000
Rp 24,000,000
Rp 18,000,000
Rp 12,000,000
Rp 6,000,000
Rp -
Rp 1,140,000,000