PT.

ALDENIO
TRIAL BALANCE
December 31, 2016
November 30, 2016
No Account Account Title
DEBIT CREDIT

11100 Cash In Bank BNI 584,747,614

11200 Petty Cash 10,000,000
11300 Account Receivable 1,027,460,000
11400 Allowances of Doubtful Debt 96,240,400
11500 Merchandise Inventory 630,440,000
11600 Office Supplies 9,642,500
11700 Prepaid Insurance 3,120,000
11800 Prepaid Rent 6,500,000
11900 VAT In 78,904,000
11902 Prepaid Income Taxes 108,631,600
12100 Investment 986,425,000
13100 Land 1,500,000,000
13200 Building 750,000,000
13201 Acc Depr Building 150,000,000
13300 Vehicles 279,000,000
13301 Acc Depr Vehicles 104,625,000
13400 Equipment 154,200,000
13401 Acc Depr Equipment 30,840,000
21100 Account Payable 880,175,000
21200 Accrued Expense 52,620,000
21300 VAT Out 103,116,000
21302 Income Taxes Payable (21) 1,849,000
21303 Income Taxes 23 Payable
21304 Income Taxes Payable 25 9,875,600
21305 Devidend Payable
22100 Bank Jateng Loan 256,840,000
31100 Capital Stock 1,575,000,000
31200 Devidend
31300 Additional Paid In Capital 305,000,000
31400 Retained Earnings 1,405,280,642
31500 Income Summary
41100 Sales 11,245,860,000
41200 Sales Discount 179,933,760
41300 Sales Return and Allowances 263,200,000
51100 Cost Of Merchandise Sold 8,777,240,000
51200 Purchases Discount 98,000,000
61100 Utilities Expense 35,420,000
61200 Office Supplies Expense 249,874,000
61300 Doubftul Debts
61400 Spoilage Expense 23,920,000
61500 Depreciation Expense 80,478,750
61600 Insurance Expense 34,320,000
61700 Rent Expense 71,500,000
61800 Wages and Salaries 406,780,000
61900 Advertising Expense 15,720,000
62000 Other Operating Expense 26,540,750
81100 Interest Income 11,375,260
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
81700 Gain (Loss) on sales Of Fixed Assets
82100 Interest Expense 21,777,888
82200 Bank Service Charge 2,164,800
91400 Income Taxes Expense article 4(2) 8,756,240
91450 Income Taxes Expense
JUMLAH 16,326,696,902 16,326,696,902
Acconut Receivable

Nama Pelanggan CV. ROSELY CV. MAJU PT. SINAR JAYA

Kode CS-01 CS -02 CS – 03
Jl Gunung Lawu No 1 Jl Tuntang No 12 B Jl Rekso Diputro No 17
Alamat
Blora Kedung Jenar Blora Blora
Nomor Telepon 0296-6587652 0296-6335681 0296-726985
Nomor Faktur F-GS-8/11 F-GS-18/11 F-GS-30/11
Tanggal 11/8/2016 11/18/2016 11/30/2016

Termin 3/10, N/30 3/10, N/30 3/10, N/30

Saldo 315,870,000 363,770,000 347,820,000

Total 1,027,460,000

Account Payable

Nama Pemasok PT SOFIA PT GIGIH PT WASKITA

Kode SP-01 SP-02 SP-03
Jl Tentara Pelajar No 5 Jl Gunung Lawu No 25A
ALamat Jl Sidomulyo No 38 Blora
Blora Blora
No. Telepon 0296-8603426 0296-5420975 0296-2245697
No Faktur F-MA-19/11 F-PS-12/11 F-AR-27/11
Tanggal 11/18/2016 11/12/2016 11/28/2016
Termin 2/10; N/30 2/10; N/30 2/10; N/30
Saldo 326,775,000 281,040,000 272,360,000
Total 880,175,000
 DAFTAR ASET TETAP
DESEMBER TAHUN 2016

JENIS TANGGAL TANGGAL TARIF HARGA PEROLEHAN AKUMULASI DEPRESIASI

NO AKTIVA PEROLEHAN PENGHENTIAN (%) So 31-12-2015 DEBIT CREDIT So 31-12-2016 So 31-11-2016 DEBIT CREDIT
TETAP
LAND
1 Land 5-Jan-12 0 0% Rp1,500,000,000 Rp1,500,000,000
Jumlah Rp1,500,000,000 Rp1,500,000,000
BUILDING
1 Bangunan 20-Nov-12 5% Rp750,000,000 Rp750,000,000 Rp150,000,000 Rp3,125,000

VEHCILES
1 Kendaraan 28-Nov-13 12.5% Rp279,000,000 Rp279,000,000 Rp104,625,000 Rp104,625,000
2 Vario 125 CB 15-Dec-16 12.5% Rp18,250,000 Rp18,250,000 Rp190,104

Jumlah Rp279,000,000 Rp18,250,000 Rp279,000,000 Rp18,250,000 Rp104,625,000 Rp104,625,000 Rp190,104

EQUITMENT
1 Komputer 2-Dec-14 10% Rp154,200,000 Rp154,200,000 Rp30,840,000 Rp1,285,000
Jumlah Rp154,200,000 Rp154,200,000 Rp30,840,000 Rp1,285,000

TOTAL Rp2,683,200,000 Rp18,250,000 Rp279,000,000 Rp2,422,450,000 Rp285,465,000 Rp104,625,000 Rp4,600,104

IASI NILAI BUKU
So 31-12-2016 Dec-16

Rp1,500,000,000
Rp1,500,000,000

Rp153,125,000 Rp596,875,000

Rp190,104 Rp18,059,896

Rp190,104 Rp18,059,896

Rp32,125,000 Rp122,075,000
Rp32,125,000 Rp122,075,000

Rp185,440,104 Rp2,237,009,896
Inventory Card

KODE GS-A48SCY GS-A36SCY GS-A24SCY

Standing AC 3 Standing AC 2
TYPE Standing AC 5 PK
PK PK
JENIS PRODUK AC SAMSUNG AC SAMSUNG AC SAMSUNG

125 % Of 125 % Of 125 % Of

SELLING PRICE
Purchase Price Purchase Price Purchase Price

PURCHASE PRICE 16,970,000 13,150,000 11,400,000

QUANTITY 17 13 15
AMOUNT 288,490,000 170,950,000 171,000,000
TOTAL 563,040,000
 PT ALDENIO
REKONSILIASI BANK BNI DESEMBER 2016
31-Dec-16

Saldo menurut Bank Rp 496,816,930 Saldo menurut perusahaan Rp 830,546,706

ditambah : ditanbah :
Deposit in transit Rp 150,000,000 Jasa Giro Rp 2,749,280
Jumlah Rp 150,000,000 Jumlah Rp 2,749,280
Rp 646,816,930 Rp 833,295,986
dikurangi : dikurangi :
Out Standing Check Rp 13,855,208 Bank service Charge Rp 196,800
income taxes expense article 4 Rp 137,464
Account Receivable Rp 200,000,000
Rp 13,855,208 Rp 200,334,264

saldo yang benar Rp 632,961,722 saldo yang benar Rp 632,961,722

 BERITA ACARA
PERHITUNGAN DANA KAS KECIL
PER 31 DESEMBER 2016

perhitungan fisik uang kas per 31 Desember 2016 menghasilkan jumlah uang sebagai berikut :
I UANG KERTAS LEMBAR JUMLAH
Rp 100,000 70 Rp 7,000,000
Rp 50,000 38 Rp 1,900,000
Rp 20,000 5 Rp 100,000
Rp 10,000 10 Rp 100,000
Rp 5,000 20 Rp 100,000
Rp 2,000 25 Rp 50,000
Rp 1,000 43 Rp 43,000
Sub Total Rp 9,293,000

II UANG LOGAM KEPING JUMLAH

Rp 1,000 75 Rp 75,000
Rp 500 70 Rp 35,000
Rp 200 70 Rp 14,000
Rp 100 8 Rp 800
Sub Total Rp 124,800

III Bukti yang belum dipertanggungjawabkan

Vocher No

Jumlah dana kas kecil per Desember 2016 Rp 9,417,800

Saldo dana kas kecil menurut buku kas kecil Rp 9,445,500
selisih kas kecil -Rp 27,700 selisih kas

Kewajaran dana kas kecil (selisih dana kas kecil : dana kas kecil ) 0.29 WAJAR
 PT. ALDENIO
ANALISIS UMUR PIUTANG
PER 31 DESEMBER 2016

MENUNGGAK
NO NAMA DEBITUR JUMLAH PIUTANG BELUM MENUNGGAK
1 BULAN 2 BULAN
1 CV ROSELY Rp 1,180,410,000 Rp 1,180,410,000
2 CV MAJU Rp 636,944,000 Rp 636,944,000
3 PT SINAR JAYA Rp 300,000,000 Rp 300,000,000
4 HARBER SHOP Rp 275,113,000
Jumlah Piutang Rp 2,392,467,000 Rp 1,817,354,000 Rp 300,000,000
Persentasi 0% 5% 10%
Rp 112,533,900 Rp 30,000,000
MENUNGGAK
>= 3 BULAN

Rp 275,113,000
Rp 275,113,000
30%
Rp 82,533,900
 PT. ALDENIO
SALES JOURNAL
Month : December 2016

DEBIT CREDIT
DATE DOC NO CUSTOMER'S Cost Of Merchandise
Account Receivable Sales VAT OUT Merchandise Inventory
Sold
11300 51100 41100 21300 11500

Rp - Rp - Rp - Rp - Rp -
Rp - Rp -
 PT. ALDENIO
CASH RECEIPT JOURNAL
Month : December 2016

DEBIT CREDIT
OTHERS OTHERS
Account
DATE DOC. NOACCOUNT CREDITED Sales Discount Cash In Bank BNI
Acc No Account Debited Amount Receivable Acc No Amount

41200 11100 11300

 PT. ALDENIO
PURCHASE JOURNAL
Month : December 2016

DEBET CREDIT
INVOICE
DATE DESCRIPTION Merchandise invetory VAT In Account Payable
NUMBER
11500 11900 21100
 PT. ALDENIO
CASH PAYMENT JOURNAL
Month : December 2016

DEBIT CREDIT
DATE ACCOUNT DEBITED DOC NO Account OTHERS OTHERS
Petty Cash
Payable Acc No Amount Cash In Bank BNI Acc No Acc Name Amount
21100 11100 11200
 PT. ALDENIO
GENERAL JOURNAL (MEMORIAL)
Month : December 2016

DATE DOC NO DESCRIPTION ACC NO DEBIT CREDIT

 PT. ALDENIO
PETTY CASH BOOK
MONTH : DEC 2016
(Imprest system)

EVIDENCE
DATE DESCRIPTION Fund
NUMBER
LDENIO
ASH BOOK
: DEC 2016
st system)

Disbursement

ACCOUNT NAME ACC. NO Amount

Rp -
 PT ALDENIO
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT

TOTAL

CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT

TOTAL TOTAL

PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT

TOTAL TOTAL

CASH PAYMENT JURNAL REKAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
TOTAL TOTAL

MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT

TOTAL TOTAL
 PT ALDENIO
GENERAL LEDGER

ACCOUNT : Cash In Bank BNI

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Petty Cash

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Account Receivable

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Allowances of Doubtful Debt

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Merchandise Inventory

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016 Rp 1,803,416,000

ACCOUNT : Office Supplies

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Prepaid Insurance

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Prepaid Rent

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : VAT In
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Prepaid Income Taxes
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Investment
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Land
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Building
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Acc Depr Building

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Vehicles
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Acc Depr Vehicles

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Equipment
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Acc Depr Equipment

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Account Payable
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Accrued Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : VAT Out

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Taxes Payable (21)

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Taxes 23 Payable

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Taxes Payable 25

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Devidend Payable

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Bank Jateng Loan

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Capital Stock

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Devidend
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Additional Paid In Capital

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Retained Earnings

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Summary

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Sales
Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Sales Discount

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Sales Return and Allowances

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Cost Of Merchandise Sold

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Purchases Discount

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Utilities Expense
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Office Supplies Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Doubftul Debts

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Spoilage Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Depreciation Expense

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Insurance Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Rent Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Wages and Salaries

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Advertising Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Other Operating Expense
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Interest Income

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Freights Collected

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Late Fees Collected

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Devidend Income

Date Description Ref Debit Credit
 Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Gain (Loss) on sales Of Fixed Assets

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Interest Expense

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Bank Service Charge

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016

ACCOUNT : Income Taxes Expense article 4(2)

Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
ACCOUNT : Income Taxes Expense
Date Description Ref Debit Credit

Dec 1 Opening Balance

2016
Account Number: 11100
Balance
Debit Credit
Rp 584,747,614

Account Number: 11200

Balance
Debit Credit
Rp 10,000,000

Account Number: 11300

Balance
Debit Credit
1,027,460,000

Account Number: 11400

Balance
Debit Credit
96,240,400

Account Number: 11500

Balance
 Debit Credit
630,440,000

Account Number: 11600

Balance
Debit Credit
9,642,500

Account Number: 11700

Balance
Debit Credit
3,120,000

Account Number: 11800

Balance
Debit Credit
6,500,000

Account Number: 11900

Balance
Debit Credit
78,904,000
Account Number: 11902
Balance
Debit Credit
108,631,600

Account Number: 12100

Balance
Debit Credit
986,425,000

Account Number: 13100

Balance
Debit Credit
1,500,000,000

Account Number: 13200

Balance
Debit Credit
750,000,000

Account Number: 13201

Balance
 Debit Credit
150,000,000

Account Number: 13300

Balance
Debit Credit
279,000,000

Account Number: 13301

Balance
Debit Credit
104,625,000

Account Number: 13400

Balance
Debit Credit
154,200,000

Account Number: 13401

Balance
Debit Credit
30,840,000
Account Number: 21100
Balance
Debit Credit
880,175,000

Account Number: 21200

Balance
Debit Credit
52,620,000

Account Number: 21300

Balance
Debit Credit
103,116,000

Account Number: 21302

Balance
Debit Credit
1,849,000

Account Number: 21303

Balance
 Debit Credit

Account Number: 21304

Balance
Debit Credit
9,875,600

Account Number: 21305

Balance
Debit Credit
-

Account Number: 22100

Balance
Debit Credit
256,840,000

Account Number: 31100

Balance
Debit Credit
1,575,000,000
Account Number: 31200
Balance
Debit Credit
0

Account Number: 31300

Balance
Debit Credit
305,000,000

Account Number: 31400

Balance
Debit Credit
1,405,280,642

Account Number: 31500

Balance
Debit Credit

Account Number: 41100

Balance
 Debit Credit
11,245,860,000

Account Number: 41200

Balance
Debit Credit
179,933,760

Account Number: 41300

Balance
Debit Credit
263,200,000

Account Number: 51100

Balance
Debit Credit
8,777,240,000

Account Number: 51200

Balance
Debit Credit
98,000,000
Account Number: 61100
Balance
Debit Credit
35,420,000

Account Number: 61200

Balance
Debit Credit
249,874,000

Account Number: 61300

Balance
Debit Credit
0

Account Number: 61400

Balance
Debit Credit
23,920,000

Account Number: 61500

Balance
 Debit Credit
80,478,750

Account Number: 61600

Balance
Debit Credit
34,320,000

Account Number: 61700

Balance
Debit Credit
71,500,000

Account Number: 61800

Balance
Debit Credit
406,780,000

Account Number: 61900

Balance
Debit Credit
15,720,000
Account Number: 62000
Balance
Debit Credit
26,540,750

Account Number: 81100

Balance
Debit Credit
11,375,260

Account Number: 81400

Balance
Debit Credit
0

Account Number: 81500

Balance
Debit Credit
0

Account Number: 81600

Balance
 Debit Credit
0

Account Number: 81700

Balance
Debit Credit
0

Account Number: 82100

Balance
Debit Credit
21,777,888

Account Number: 82200

Balance
Debit Credit
2,164,800

Account Number: 91400

Balance
Debit Credit
8,756,240
Account Number: 91450
Balance
Debit Credit
0
 PT. ALDENIO
TRIAL BALANCE
December 31, 2016
November 30, 2016
No Account Account Title
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
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
31500 Income Summary
41100 Sales
41200 Sales Discount
41300 Sales Return and Allowances
51100 Cost Of Merchandise Sold
51200 Purchases Discount
61100 Utilities Expense
61200 Office Supplies Expense
61300 Doubftul Debts
61400 Spoilage Expense
61500 Depreciation Expense
61600 Insurance Expense
61700 Rent Expense
61800 Wages and Salaries
61900 Advertising Expense
62000 Other Operating Expense
81100 Interest Income
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
81700 Gain (Loss) on sales Of Fixed Assets
82100 Interest Expense
82200 Bank Service Charge
91400 Income Taxes Expense article 4(2)
91450 Income Taxes Expense
JUMLAH
 PT ALDENIO
GENERAL JOURNAL (ADJUSTMENT)
Month : December 2016

POST
DATE DOC NO DESCRIPTION DEBIT
REF
 Page : 1

CREDIT
 PT ALDENIO
WORKSHEET DESEMBER 2016

Trial Balance Adjusting Journal Entries Adjusted trial balance Income Sumarry Balance sheet
ACC NO Account Title
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT 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
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
Jumlah yang dipindahkan
 Adjusting Journal Entries Adjusted trial balance Income Sumarry Balance sheet
ACC NO Account Title
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
31100 Capital Stock
31200 Devidend
31300 Additional Paid In Capital
31400 Retained Earnings
41100 Sales
41200 Sales Discount
41300 Sales Return and Allowances
51100 Cost Of Merchandise Sold
51200 Purchases Discount
61100 Utilities Expense
61200 Office Supplies Expense
61300 Doubftul Debts
61400 Spoilage Expense
61500 Depreciation Expense
61600 Insurance Expense
61700 Rent Expense
61800 Wages and Salaries
61900 Advertising Expense
62000 Other Operating Expense
81100 Interest Income
81400 Freights Collected
81500 Late Fees Collected
81600 Devidend Income
81700 Gain (Loss) on sales Of Fixed Assets
82100 Interest Expense
82200 Bank Service Charge
91400 Income Taxes Expense article 4(2)
91450 Income Taxes Expense

31500 Income Sumarry

Jumlah
 PT. ALDENIO
INCOME STATEMENT COMPREHENSIVE
For Year Ended December 31, 2016

DESCRIPTION AMOUNT
PT. ALDENIO
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016

DESCRIPTION CAPITAL STOCK ADDITIONAL PAID IN CAPITAL RETAINED EARNING TOTAL

 PT. ALDENIO
Balance Sheet
December 31, 2016

ASSETS 2016 2015 LIABILITIES & EQUITIES

2016 2015
 PT. ALDENIO
STATEMENT OF CASH FLOW
For the Year Ended December 31, 2016
OPERATING ACTIVITIES
 PT. ALDENIO
GENERAL JOURNAL (CLOSING ENTRY)
For the Year Ended December 31, 2016
Page : 1
EVIDEN
DATE DESCRIPTION POST REF DEBIT CREDIT
CE NO.
 PT ALDENIO
GENERAL LEDGER

ACCOUNT : Cash In Bank BNI Account Number: 11100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance Rp 830,546,706
2016

ACCOUNT : Petty Cash Account Number: 11200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance Rp 9,445,500
2016

ACCOUNT : Account Receivable Account Number: 11300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 2,192,467,000
2016

ACCOUNT : Allowances of Doubtful Debt Account Number: 11400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 96,240,400
2016

ACCOUNT : Merchandise Inventory Account Number: 11500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 767,800,000
2016

ACCOUNT : Office Supplies Account Number: 11600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 10,242,500
2016

ACCOUNT : Prepaid Insurance Account Number: 11700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 3,120,000
2016

ACCOUNT : Prepaid Rent Account Number: 11800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 174,500,000
2016
ACCOUNT : VAT In Account Number: 11900
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 191,065,600
2016

ACCOUNT : Prepaid Income Taxes Account Number: 11902

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 108,631,600
2016

ACCOUNT : Investment Account Number: 12100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 986,425,000
2016

ACCOUNT : Land Account Number: 13100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 1,500,000,000
2016

ACCOUNT : Building Account Number: 13200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 750,000,000
2016

ACCOUNT : Acc Depr Building Account Number: 13201

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 150,000,000
2016

ACCOUNT : Vehicles Account Number: 13300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 18,250,000
2016

ACCOUNT : Acc Depr Vehicles Account Number: 13301

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance
2016

ACCOUNT : Equipment Account Number: 13400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 154,200,000
 2016

ACCOUNT : Acc Depr Equipment Account Number: 13401

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 30,840,000
2016

ACCOUNT : Account Payable Account Number: 21100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 2,101,721,600
2016

ACCOUNT : Accrued Expense Account Number: 21200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance
2016

ACCOUNT : VAT Out Account Number: 21300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 217,497,000
2016

ACCOUNT : Income Taxes Payable (21) Account Number: 21302

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance
2016

ACCOUNT : Income Taxes 23 Payable Account Number: 21303

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance
2016 -

ACCOUNT : Income Taxes Payable 25 Account Number: 21304

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance
2016

ACCOUNT : Devidend Payable Account Number: 21305

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 315,000,000
2016

ACCOUNT : Bank Jateng Loan Account Number: 22100

 Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 244,964,600
2016

ACCOUNT : Capital Stock Account Number: 31100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 1,575,000,000
2016

ACCOUNT : Devidend Account Number: 31200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 315,000,000
2016

ACCOUNT : Additional Paid In Capital Account Number: 31300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 305,000,000
2016

ACCOUNT : Retained Earnings Account Number: 31400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 1,405,280,642
2016

ACCOUNT : Income Summary Account Number: 31500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance
2016

ACCOUNT : Sales Account Number: 41100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 13,458,430,000
2016

ACCOUNT : Sales Discount Account Number: 41200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 190,368,360
2016

ACCOUNT : Sales Return and Allowances Account Number: 41300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 300,800,000
2016
ACCOUNT : Cost Of Merchandise Sold Account Number: 51100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 10,550,536,000
2016

ACCOUNT : Purchases Discount Account Number: 51200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 103,447,200
2016

ACCOUNT : Utilities Expense Account Number: 61100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 35,420,000
2016

ACCOUNT : Office Supplies Expense Account Number: 61200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 249,874,000
2016

ACCOUNT : Doubftul Debts Account Number: 61300

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 0
2016

ACCOUNT : Spoilage Expense Account Number: 61400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 23,920,000
2016

ACCOUNT : Depreciation Expense Account Number: 61500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 80,478,750
2016

ACCOUNT : Insurance Expense Account Number: 61600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 34,320,000
2016

ACCOUNT : Rent Expense Account Number: 61700

Balance
Date Description Ref Debit Credit
 Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 71,500,000
2016

ACCOUNT : Wages and Salaries Account Number: 61800

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 406,780,000
2016

ACCOUNT : Advertising Expense Account Number: 61900

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 16,620,000
2016

ACCOUNT : Other Operating Expense Account Number: 62000

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 30,511,950
2016

ACCOUNT : Interest Income Account Number: 81100

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 11,375,260
2016

ACCOUNT : Freights Collected Account Number: 81400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 0
2016

ACCOUNT : Late Fees Collected Account Number: 81500

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 0
2016

ACCOUNT : Devidend Income Account Number: 81600

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 0
2016

ACCOUNT : Gain (Loss) on sales Of Fixed Assets Account Number: 81700

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 24,375,000
2016
ACCOUNT : Interest Expense Account Number: 82100
Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 23,757,696
2016

ACCOUNT : Bank Service Charge Account Number: 82200

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 2,164,800
2016

ACCOUNT : Income Taxes Expense article 4(2) Account Number: 91400

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 8,756,240
2016

ACCOUNT : Income Taxes Expense Account Number: 91450

Balance
Date Description Ref Debit Credit
Debit Credit
Dec 31 Opening Balance 0
2016
 PT. ALDENIO
CLOSING BALANCE
December 31, 2016

Account
DESCRIPTION DEBIT CREDIT
No