PT ASUSINDO

WORKSHEET
TRIAL BALANCE
NUMBER ACCOUNT DEBET CREDIT
1-1010 Cash in Bank – BNI Rp 271,680,625
1-1020 Petty Cash Rp 4,239,650
1-1030 Accounts Receivable Rp 328,487,500
1-1040 Allowance for doubtful account Rp 18,000,000
1-1050 Merchandise Inventory Rp 138,531,868
1-1060 Office Supplies Rp 18,300,000
1-1070 Prepaid Insurance Rp 34,000,000
1-1080 Prepaid Rent
Value Added Tax (VAT)
1-1090 Receivable
1-1091 VAT In Rp 20,360,000
1-1092 Prepaid Income Tax Article 25 Rp 12,100,000
1-2010 Stock Investments
1-3010 Land Rp 450,000,000
1-3020 Building Rp 780,000,000
1-3021 Acc.Depreciation - Buildings Rp 191,750,000
1-3030 Equipment Rp 285,000,000
1-3031 Acc.Depreciation - Equipment Rp 139,531,250
2-1010 Accounts Payable Rp 273,460,000
2-1020 Expense Payable
2-1030 VAT Payable
2-1031 VAT Out Rp 29,862,500
2-1032 Income Tax Article 21 Payable
2-1033 Income Tax Article 23 Payable
Income Tax Article 25/29
2-1034 Payable
2-2010 Bank BNI, Loan Rp 536,000,000
3-1010 Stock Capital Rp 350,750,000
3-1030 Retained Earning Rp 663,902,750
3-1040 Income Summary
4-1010 Sales Rp 1,160,685,000
4-1020 Sales Discount Rp 21,454,375
4-1030 Sales Return and Allowances Rp 11,625,000
5-1010 Cost of Goods Sold Rp 750,828,132
6-1010 Utilities Expense Rp 18,001,250
6-1020 Office Supplies Expense Rp 6,500,000
6-1031 Bad Debts Expense Rp 11,450,000
6-1040 Spoilage Expense Rp 8,375,000
6-1051 Depreciation Expense Rp 68,406,250
6-1060 Insurance Expense Rp 19,150,000
6-1070 Rent Expense
6-1080 Wages and Salaries Expense Rp 89,250,000
6-1090 Advertising Expense Rp 7,750,000
6-2000 Other Operating Expense Rp 12,334,850
8-1010 Interest Income Rp 17,100,000
8-1020 Dividend Income
8-1030 Gain (loss) on Sale of Stocks
8-1040 Freight Collected Rp 5,500,000
8-1050 Late Fees Collected Rp 7,750,000
9-1010 Interest Expense Rp 13,515,000
9-1020 Bank Service Charges Rp 6,455,000
Income Tax Article 4(2)
9-1040 Expense Rp 4,512,000
9-1045 Income Tax Expense
9-1050 Late Fees Expense Rp 1,985,000
Rp 3,394,291,500 Rp 3,394,291,500
 ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT
DEBET CREDIT DEBET CREDIT DEBET
- - 271,680,625 - -
- - 4,239,650 - -
- - 328,487,500 - -
- - - 18,000,000 -
- - 138,531,868 - -
- 8,455,000 9,845,000 - -
- 2,000,000 32,000,000 - -
- - - - -

- - - - -
- 20,360,000 - - -
2,100,000 - 14,200,000 - -
- - - - -
- - 450,000,000 - -
- - 780,000,000 - -
- 3,250,000 - 195,000,000 -
- - 285,000,000 - -
- 2,968,750 - 142,500,000 -
- 2,135,650 - 275,595,650 -
- 8,830,000 - 8,830,000 -
- 9,502,500 - 9,502,500 -
29,862,500 - - - -
- 1,505,000 - 1,505,000 -
- - - - -

- 2,100,000 - 2,100,000 -
- - - 536,000,000 -
- - - 350,750,000 -
- - - 663,902,750 -
- - - - -
- - - 1,160,685,000 -
- - 21,454,375 - 21,454,375
- - 11,625,000 - 11,625,000
- - 750,828,132 - 750,828,132
2,135,650 - 20,136,900 - 20,136,900
8,455,000 - 14,955,000 - 14,955,000
- - 11,450,000 - 11,450,000
- - 8,375,000 - 8,375,000
6,218,750 - 74,625,000 - 74,625,000
2,000,000 - 21,150,000 - 21,150,000
- - - - -
10,335,000 - 99,585,000 - 99,585,000
- - 7,750,000 - 7,750,000
- - 12,334,850 - 12,334,850
 - - - 17,100,000 -
- - - - -
- - - - -
- - - 5,500,000 -
- - - 7,750,000 -
- - 13,515,000 - 13,515,000
- - 6,455,000 - 6,455,000

- - 4,512,000 - 4,512,000
- - - - -
- - 1,985,000 - 1,985,000
61,106,900 61,106,900 3,394,720,900 3,394,720,900 1,080,736,257
110,298,743
1,191,035,000
INCOME STATEMENT BALANCE SHEET
CREDIT DEBET CREDIT
- 271,680,625 -
- 4,239,650 -
- 328,487,500 -
- - 18,000,000
- 138,531,868 -
- 9,845,000 -
- 32,000,000 -
- - -

- - -
- - -
- 14,200,000 -
- - -
- 450,000,000 -
- 780,000,000 -
- - 195,000,000
- 285,000,000 -
- - 142,500,000
- - 275,595,650
- - 8,830,000
- - 9,502,500
- - -
- - 1,505,000
- - -

- - 2,100,000
- - 536,000,000
- - 350,750,000
- - 663,902,750
- - -
1,160,685,000 - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
 17,100,000 - -
- - -
- - -
5,500,000 - -
7,750,000 - -
- - -
- - -

- - -
- - -
- - -
1,191,035,000 2,313,984,643 2,203,685,900
110,298,743
1,191,035,000 2,313,984,643 2,313,984,643
 PT. GARUDA SAKTI
JURNAL PENYESUAIAN
PER 31 DESEMBER 2016

DATE NO. ACC. ACCOUNT

Dec-16 31 6-1010 Utilities Expense
31 2-1010 Accounts Payable
31 6-1060 Insurance Expense
31 1-1070 Prepaid Insurance
31 6-1020 Office Supplies Expense
31 1-1060 Office Supplies
31 1-1092 Prepaid Income
Income TaxTax Article
Article 25
25/29
31 2-1034 Payable
31 6-1080 Wages and Salaries Expense
31 2-1032 Income Tax Article 21 Payable
31 2-1020 Expense Payable
31 6-1051 Depreciation Expense
31 1-3021 Acc.Depreciation - Buildings
31 1-3031 Acc.Depreciation - Equipment
31 2-1031 VAT Out
31 1-1091 VAT In
31 2-1030 VAT Payable
31
31
31
31
31
31
31
31
31
DEBET CREDIT
2,135,650
2,135,650
2,000,000
2,000,000
8,455,000
8,455,000
2,100,000
2,100,000
10,335,000
1,505,000
8,830,000
6,218,750
3,250,000
2,968,750
29,862,500
20,360,000
9,502,500

61,106,900 61,106,900
 Catatan Perusahaan Catatan Bank
Tanggal Uraian Jumlah Tanggal
Saldo sebelum penyesuaian 155,690,000
Ditambah : Ditambah :
12/28/2016 Pembayaran Piutang PT Intan 15,000,000
12/31/2016 Pendapatan bunga bank 525,000 12/30/2016
01/12/2016 Pembelian komputer 2,000,000
Jumlah Penambahan 17,525,000

Dikurangi : Dikurangi :
12/16/2016
12/31/2016 Beban Adm. Bank 75,000

Jumlah Pengurangan 75,000

Saldo Menurut Perusahaan yg benar 173,140,000
 Catatan Bank
Uraian Jumlah
Saldo sebelum penyesuaian 151,860,000
mbah :

Pembayaran PT. Rama 60,000,000

Jumlah Penambahan 60,000,000

rangi :
Pembayaran kepada PT BM 38,720,000

Jumlah Pengurangan 38,720,000

Saldo menurut bank yg benar 173,140,000
AGING SCHEDULE
HARI
No. Nama Debitur Tgl. Faktur Tgl. Jatuh Tempo
TERLAMBAT
PT RAMA 10/12/2016 11/11/2016 50
12/16/2016 1/15/2017 -15
PT INTAN 7/3/2016 8/2/2016 151
8/15/2016 9/14/2016 108
10/26/2016 11/25/2016 36
PT BOGOR 6/2/2016 7/2/2016 182
9/20/2016 10/20/2016 72
10/15/2016 11/14/2016 47
JUMLAH

No. Lama Menunggak % Penghapusan Jumlah Penghapusan

1 Piutang Belum Jatuh Tempo 0.50% 38,300,000 191,500
2 Menunggak 1 - 30 hari 2% -
3 Menunggak 31 - 60 hari 3% 67,350,000 2,020,500
4 Menunggak > 60 hari 5% 76,375,000 3,818,750
JUMLAH 6,030,750

Jurnal :
Bad Debt Expense Rp 6,030,750
Allowance For Bad Debt
 TERMIN : 2/10, N/30
PERODE : 12/31/2016
UMUR KETERTUNGGAKAN
Jumlah
BJT 1-30 HR 31-60 HR >60 HR
15,000,000 15,000,000
38,300,000 38,300,000
14,500,000 14,500,000
15,000,000 15,000,000
28,900,000 28,900,000
34,560,000 34,560,000
12,315,000 12,315,000
23,450,000 23,450,000
182,025,000 38,300,000 - 67,350,000 76,375,000

Rp 6,030,750
 PENYUSUTAN

Tanggal Harga Akum. Biaya Depresiasi

No. Nama Aktiva Umur
Perolehan Perolehan Penyusutan 2016

1 Peralatan :
- Perabot 2/7/2015 4 12,000,000 2,000,000 3,000,000
- Etalase 2/1/2015 4 15,000,000 3,000,000 3,750,000
- Komputer 1/7/2015 4 13,000,000 2,000,000 3,250,000
- Mesin Kasir 2/10/2015 5 10,000,000 1,500,000 2,000,000
50,000,000 8,500,000 12,000,000
Land dan Bangunan :
- Bangunan 1/7/2015 20 140,000,000 25,000,000 7,000,000
- Land 1/7/2015 25,000,000
165,000,000 25,000,000 7,000,000
*
 PT. GARUDA SAKTI
INCOME STATEMENT
PER 31 DESEMBER 2016
Income Tax Article 25/29
2-1034 Payable Rp -
2-2010 Bank BNI, Loan Rp -
3-1010 Stock Capital Rp - (+)
Rp -
NET SALES

3-1030 Retained Earning Rp -

3-1040 Income Summary Rp -

GROSS PROFIT
OPERATIONAL EXPENSE :
4-1010 Sales Rp -
4-1020 Sales Discount Rp 21,454,375
4-1030 Sales Return and Allowances Rp 11,625,000
5-1010 Cost of Goods Sold Rp 750,828,132
6-1010 Utilities Expense Rp 20,136,900
6-1020 Office Supplies Expense Rp 14,955,000
6-1031 Bad Debts Expense Rp 11,450,000
6-1040 Spoilage Expense Rp 8,375,000
6-1051 Depreciation Expense Rp 74,625,000
6-1060 Insurance Expense Rp 21,150,000
TOTAL OPERATIONAL EXPENSE
NET OPERATIONAL (EBIT/EARNING BEFORE INTEREST AND TAX)
OTHER INCOME :
6-1070 Rent Expense Rp -
6-1080 Wages and Salaries Expense Rp -
6-1090 Advertising Expense Rp -
TOTAL OTHER INCOME

OTHER EXPENSE :
6-2000 Other Operating Expense Rp 12,334,850
8-1010 Interest Income Rp -
TOTAL OTHER EXPENSE
NET INCOME
(-)
Rp -

(-)
Rp -
Rp -

(+)
Rp 934,599,407 (-)
-Rp 934,599,407

(+)
Rp - (+)
-Rp 934,599,407

(+)
Rp 12,334,850 (-)
-Rp 946,934,257
 PT. GARUDA SAKTI
RETAINED EARNING STATEMENT
PER 31 DESEMBER 2016

2-1030 VAT Payable Rp -

2-1031 VAT Out Rp 29,862,500 (+)
Beginning Equity, Jan 1st 2016 Rp 29,862,500

2-1032 Income Tax Article 21 Payable Rp -

2-1033 Income Tax Article 23 Payable Rp - (-)
Rp -
Net Income -Rp 946,934,257 (+)
-Rp 946,934,257
Ending Equity, Dec 31st, 2016 -Rp 917,071,757
 PT. GARUDA SAKTI
BALANCE SHEET (POSITION OF FINANCIAL STATEMENT)
PER 31 DESEMBER 2016

ASSETS
CURRENT ASSET
1-1010 Cash in Bank – BNI Rp 271,680,625
1-1020 Petty Cash Rp 4,239,650
1-1030 Accounts Receivable Rp 328,487,500
1-1040 Allowance for doubtful account Rp -
1-1050 Merchandise Inventory Rp - (-)
NET ACCOUNT RECEIVABLE Rp -
1-1060 Office Supplies Rp 9,845,000
1-1070 Prepaid Insurance Rp 32,000,000
1-1080 Prepaid Rent Tax (VAT)
Value Added Rp -
1-1090 Receivable Rp -
NET CURRENT ASSET
FIXED ASSET
1-1091 VAT In Rp -
1-1092 Prepaid Income Tax Article 25 Rp - (-)
Rp -
1-2010 Stock Investments Rp -
1-3010 Land Rp - (-)
Rp -
1-3020 Building Rp 780,000,000
NET FIXED ASSET
TOTAL ASSETS
LIABILITIES
CURRENT LIABILITIES
1-3021 Acc.Depreciation - Buildings Rp 195,000,000
1-3030 Equipment Rp -
1-3031 Acc.Depreciation - Equipment Rp 142,500,000
2-1010 Accounts Payable Rp 275,595,650 (+)
TOTAL CURRENT LIABILITIES Rp 613,095,650
LONG-TERM LIABILITIES
2-1020 Expense Payable Rp 8,830,000
TOTAL LIABILITIES
EQUITY :
2-1030 VAT Payable Rp 9,502,500
2-1031 VAT Out Rp -
2-1032 Income Tax Article 21 Payable Rp 1,505,000
2-1033 Income Tax Article 23 Payable Rp - (-)
Rp 1,505,000
TOTAL EQUITY
TOTAL EQUITY AND LIABILITIES
FINANCIAL STATEMENT)

(+)
Rp 646,252,775

(+)
Rp 780,000,000
Rp 1,426,252,775

(+)
Rp 621,925,650

(+)
Rp 11,007,500 (+)
Rp 632,933,150
 PT. GARUDA SAKTI
JURNAL PENUTUP
PER 31 DESEMBER 2016

DATE NO. ACC. ACCOUNT

Dec-16 31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31
31 income summary
 1. Menutup pendapatan ke income summary
DEBET CREDIT 2. Menutup Beban ke Income summay
- 3. Memindahkan selisih income summary ke Retained Earning
- 4. Menutup Deviden ke Retained Earning

- -
ke Retained Earning