LEMBAR KERJA PT. ALDENIO Sampai BALANCE SHEET

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
Dec-16 2 F-GS-02/12 CV. ROSELY Rp 608,740,000 Rp 449,020,000 Rp 553,400,000 Rp 55,340,000 Rp 449,020,000
12 F-GS-12/12 CV. MAJU Rp 636,944,000 Rp 445,528,000 Rp 579,040,000 Rp 57,904,000 Rp 445,528,000
21 F-GS-21/12 CV. SINAR JAYA Rp 575,113,000 Rp 418,264,000 Rp 522,830,000 Rp 52,283,000 Rp 418,264,000
28 F-GS-28/12 CV. ROSELY Rp 613,030,000 Rp 490,424,000 Rp 557,300,000 Rp 55,730,000 Rp 490,424,000
Rp 2,433,827,000 Rp 1,803,236,000 Rp 2,212,570,000 Rp 221,257,000 Rp 1,803,236,000

Rp 4,237,063,000 Rp 4,237,063,000
PT. ALDENIO
CASH RECEIPT JOURNAL
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

Dec-16 4 BKM 12-01 CV. ROSELY Rp 315,870,000 Rp 315,870,000
10 BKM 12-02 PT. SINAR RAYA Rp 10,434,600 Rp 337,385,400 Rp 347,820,000
10 BKM 12-03 Devidend Income Rp 40,780,000 81600 Rp 40,780,000
18 BKM 12-04 CV. MAJU Rp 363,770,000 Rp 363,770,000
23 BKM 12-05 Devidend Income Rp 6,300,000 81600 Rp 6,300,000
23 BKM 12-06 Vehicles Rp 150,000,000 13301 Acc Depr Vehicles Rp 104,625,000 13300 Rp 279,000,000
Gain (Loss) On Sales

81700 of Fixed Assets Rp 24,375,000
28 BKM 12-07 PT. SINAR RAYA Rp 200,000,000 Rp 200,000,000
Rp 10,434,600 Rp 1,414,105,400 Rp 129,000,000 Rp 1,227,460,000 Rp 326,080,000

Rp 1,553,540,000 Rp 1,553,540,000
Lihat daftar aset tetap
PT. ALDENIO
PURCHASE JOURNAL
DEBET CREDIT
INVOICE
DATE DESCRIPTION Merchandise invetory VAT In Account Payable
NUMBER
11500 11900 21100
Dec-16 4 FRU 02/12 PT. SOFIA Rp 464,112,000 Rp 46,411,200 Rp 510,523,200
16 FRU 16/12 PT. GIGIH Rp 476,784,000 Rp 47,678,400 Rp 524,462,400
22 FRU 22/12 PT. WASKITA Rp 433,576,000 Rp 43,357,600 Rp 476,933,600
30 FMA 30/12 PT. SOFIA Rp 562,496,000 Rp 56,249,600 Rp 618,745,600
Rp 1,936,968,000 Rp 193,696,800 Rp 2,130,664,800

Rp 2,130,664,800 Rp 2,130,664,800
PT. ALDENIO
CASH PAYMENT JOURNAL
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
Dec-16 1 Accrued Expense BKK12-01 21200 Rp 48,960,000 Rp 48,960,000
1 Other Operating Expense VKK-12-01 62000 Rp 585,000 Rp 585,000
3 Prepaid Rent BKK 12-02 11800 Rp 168,000,000 Rp 168,000,000
4 Advertising Expense VKK-12/02 61900 Rp 900,000 Rp 900,000
PT. WASKITA BKK 12-03 Purchases
7 Rp 272,360,000 Rp 266,912,800 51200 Rp 5,447,200
Discount
8 Accrued Expense VKK-12/03 21200 Rp 3,660,000 Rp 3,660,000
9 Income Tax Payable 21 BKK 12-04 21302 Rp 1,849,000 Rp 35,936,600 11900 Vat In Rp 78,904,000
Vat Out 21300 Rp 103,116,000
Income Tax Payable 25 21304 Rp 9,875,600
9 Other Operating Expense VKK-12/04 62000 Rp 875,000 Rp 875,000
11 PT. GIGIH BKK 12-05 Rp 281,040,000 Rp 281,040,000
14 Office Supplies VKK-12/05 11600 Rp 600,000 Rp 600,000
15 Vehicles BKK 12-06 13300 Rp 18,250,000 Rp 18,250,000
18 PT. SOFIA BKK 12-07 Rp 326,775,000 Rp 326,775,000
21 Bank Jateng Loan BKK 12-08 22100 Rp 11,875,400 Rp 13,855,208
Interest Expense 82100 Rp 1,979,808
21 Other Operating Expense VKK-12/07 DAN VKK-12/08 62000 Rp 1,600,000 Rp 1,600,000
23 Petty Cash BKK 12-09 11200 Rp 8,576,700 Rp 8,576,700
Rp 880,175,000 Rp 381,613,708 Rp 1,171,966,308 Rp 5,471,200 Rp 84,351,200

Rp 1,261,788,708 Rp 1,261,788,708
PT. ALDENIO
GENERAL JOURNAL (MEMORIAL)
DATE DOC NO DESCRIPTION ACC NO DEBIT
Dec-16 3 NK-GS-12-01 Sales Return and Allowances 41300 Rp 37,600,000

NK-GS-12-01 Vat Out 21300 Rp 3,760,000
NK-GS-12-01 Account Receivable 11300
NK-GS-12-01 Merchandise Inventory 11500 Rp 30,110,000

NK-GS-12-01 COMS 51100
17 NK-PS-17-2 Account Payable 21100 Rp 28,943,200

NK-PS-17-2 Merchandise Inventory 11500
NK-PS-17-2 Vat In 11900
28 MEMO 12-03 Devidend 31200 Rp 315,000,000

Devidend Payable 21305
Rp 415,413,200
CREDIT
Rp 41,360,000
Rp 30,110,000
Rp 26,312,000
Rp 2,631,200
Kalau tidak ada jumlah saham di hitung :
63000 Jumlah saha 5000 per saham
Rp 315,000,000 315000000
Rp 415,413,200
PT. ALDENIO
PETTY CASH BOOK
MONTH : DEC 2016
(Imprest system)
EVIDENCE
DATE DESCRIPTION Fund
NUMBER
Dec-16 1 VKK-12-01 Other Operating Expense Rp 585,000

4 VKK-12/02 Advertising Expense Rp 900,000
9 VKK-12/04 Other Operating Expense Rp 875,000
14 VKK-12/05 Office Supplies Rp 600,000
VKK-12/07
21 DAN VKK-12/08
Other Operating Expense Rp 1,600,000
23 BKK 12-09 Pengisian Kas kembali Rp 8,576,700

Total Petty Cash Rp 5,471,200
Sisa Saldo Petty Cash Rp 3,105,500
LDENIO
ASH BOOK
: DEC 2016
st system)
Disbursement
ACCOUNT NAME ACC. NO Amount
Petty Cash 11200 Rp 585,000

Petty Cash 11200 Rp 1,600,000
Rp 5,471,200
PT ALDENIO
RECAPITULATION JOURNAL
SALES JOURNAL RECAPITULATION
DEBIT CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO AMONUT
11300 Rp 2,433,827,000 11500 Rp 1,803,236,000
51100 Rp 1,803,236,000 21300 Rp 221,257,000
41100 Rp 2,212,570,000
TOTAL Rp 4,237,063,000 Rp 4,237,063,000
CASH RECEIPT JOURNAL RECAPITULATION

DEBIT CREDIT
11100 Rp 1,414,105,400 11300 Rp 1,227,460,000
13301 Rp 104,625,000 13300 Rp 279,000,000
41200 Rp 10,434,600 81600 Rp 47,080,000
81700 Rp 24,375,000
TOTAL Rp 1,553,540,000 TOTAL Rp 1,553,540,000
PURCHASES JOURNAL RECAPITULATION

DEBIT CREDIT
11500 Rp 1,936,968,000 21100 Rp 2,130,664,800
11900 Rp 193,696,800
TOTAL Rp 2,130,664,800 TOTAL Rp 2,130,664,800
CASH PAYMENT JURNAL REKAPITULATION

DEBIT CREDIT
11200 Rp 8,576,700 11100 Rp 1,171,966,308
11600 Rp 600,000 11200 Rp 5,471,200
11800 Rp 168,000,000 11900 Rp 78,904,000
13300 Rp 18,250,000 51200 Rp 5,447,200
21100 Rp 880,175,000
21200 Rp 52,620,000
21300 Rp 103,116,000
21302 Rp 1,849,000
21304 Rp 9,875,600
22100 Rp 11,875,400
61900 Rp 900,000
62000 Rp 3,971,200
82100 Rp 1,979,808
TOTAL Rp 1,261,788,708 TOTAL Rp 1,261,788,708
MEMORIAL JOURNAL RECAPITULATION

DEBIT CREDIT
11500 Rp 30,110,000 11300 Rp 41,360,000
21100 Rp 28,943,200 11500 Rp 26,312,000
21300 Rp 3,760,000 11900 Rp 2,631,200
31200 Rp 315,000,000 21305 Rp 315,000,000
41300 Rp 37,600,000 51100 Rp 30,110,000
TOTAL Rp 415,413,200 TOTAL Rp 415,413,200
PT ALDENIO
GENERAL LEDGER
ACCOUNT : Cash In Bank BNI

Date Description Ref Debit Credit
Dec 1 Opening Balance

2016 31 CRJ Rp 1,414,105,400
31 CPJ Rp 1,171,966,308
ACCOUNT : Petty Cash


2016 31 CPJ Rp 8,576,700
CPJ Rp 5,471,200
ACCOUNT : Account Receivable


2016 31 SJ Rp 2,433,827,000
CRJ Rp 1,227,460,000
MJ Rp 41,360,000
ACCOUNT : Allowances of Doubtful Debt


2016 MJ
ACCOUNT : Merchandise Inventory


2016 31 SJ Rp 1,803,236,000
PJ 1936968000
MJ Rp 30,110,000
MJ Rp 26,312,000
ACCOUNT : Office Supplies


2016 31 CPJ Rp 600,000
ACCOUNT : Prepaid Insurance


2016 31 MJ
ACCOUNT : Prepaid Rent


2016 31 CPJ Rp 168,000,000
ACCOUNT : VAT In

2016 31 PJ Rp 193,696,800
CPJ Rp 78,904,000
MJ Rp 2,631,200
ACCOUNT : Prepaid Income Taxes

2016 31 MJ
ACCOUNT : Investment

2016 31 MJ
ACCOUNT : Land

2016 31 MJ
ACCOUNT : Building

2016 31 MJ
ACCOUNT : Acc Depr Building


2016 31 MJ
ACCOUNT : Vehicles

2016 31 CRJ Rp 279,000,000
CPJ Rp 18,250,000
ACCOUNT : Acc Depr Vehicles


2016 31 CRJ Rp 104,625,000
ACCOUNT : Equipment

2016 31 MJ
ACCOUNT : Acc Depr Equipment


2016 31 MJ
ACCOUNT : Account Payable

2016 31 PJ Rp 2,130,664,800
CPJ Rp 880,175,000
MJ Rp 28,943,200
ACCOUNT : Accrued Expense


2016 31 CPJ Rp 52,620,000
ACCOUNT : VAT Out


2016 31 SJ Rp 221,257,000
CPJ Rp 103,116,000
MJ Rp 3,760,000
ACCOUNT : Income Taxes Payable (21)


2016 31 CPJ Rp 1,849,000
ACCOUNT : Income Taxes 23 Payable


2016 31 MJ
ACCOUNT : Income Taxes Payable 25


2016 31 CPJ Rp 9,875,600
ACCOUNT : Devidend Payable


2016 31 MJ Rp 315,000,000
ACCOUNT : Bank Jateng Loan


2016 31 CPJ Rp 11,875,400
ACCOUNT : Capital Stock


2016 31 MJ
ACCOUNT : Devidend

2016 31 MJ Rp 315,000,000
ACCOUNT : Additional Paid In Capital


2016 31 MJ
ACCOUNT : Retained Earnings


2016 31 MJ
ACCOUNT : Income Summary


2016 31 MJ
ACCOUNT : Sales

2016 31 SJ Rp 2,212,570,000
ACCOUNT : Sales Discount


2016 31 CRJ Rp 10,434,600
ACCOUNT : Sales Return and Allowances


2016 31 MJ Rp 37,600,000
ACCOUNT : Cost Of Merchandise Sold


2016 31 SJ Rp 1,803,236,000
MJ Rp 30,110,000
ACCOUNT : Purchases Discount


2016 31 CPJ Rp 5,447,200
ACCOUNT : Utilities Expense

2016 31 MJ
ACCOUNT : Office Supplies Expense


2016 31 MJ
ACCOUNT : Doubftul Debts


2016 31 MJ
ACCOUNT : Spoilage Expense


2016 31 MJ
ACCOUNT : Depreciation Expense


2016 31 MJ
ACCOUNT : Insurance Expense


2016 31 MJ
ACCOUNT : Rent Expense


2016 31 MJ
ACCOUNT : Wages and Salaries


2016 31 MJ
ACCOUNT : Advertising Expense


2016 31 CPJ Rp 900,000
ACCOUNT : Other Operating Expense

2016 31 CPJ Rp 3,971,200
ACCOUNT : Interest Income


2016 31 MJ
ACCOUNT : Freights Collected


2016 31 MJ
ACCOUNT : Late Fees Collected


2016 31 MJ
ACCOUNT : Devidend Income


2016 31 CRJ Rp 47,080,000
ACCOUNT : Gain (Loss) on sales Of Fixed Assets


2016 31 CRJ Rp 24,375,000
ACCOUNT : Interest Expense


2016 31 CPJ Rp 1,979,808
ACCOUNT : Bank Service Charge


2016 31 MJ
ACCOUNT : Income Taxes Expense article 4(2)


2016 31 MJ
ACCOUNT : Income Taxes Expense

2016 31 MJ
Account Number: 11100
Balance
Debit Credit
Rp 584,747,614
Rp 1,998,853,014
Rp 826,886,706

Balance
Debit Credit
Rp 10,000,000
Rp 18,576,700
Rp 13,105,500

Balance
Debit Credit
1,027,460,000
Rp 3,461,287,000
Rp 2,233,827,000
Rp 2,192,467,000

Balance
Debit Credit
96,240,400
96,240,400

Balance
Debit Credit
630,440,000
-Rp 1,172,796,000
Rp 764,172,000
Rp 794,282,000
Rp 767,970,000

Balance
Debit Credit
9,642,500
Rp 10,242,500

Balance
Debit Credit
3,120,000
3,120,000

Balance
Debit Credit
6,500,000
Rp 174,500,000

Balance
Debit Credit
78,904,000
Rp 272,600,800
Rp 193,696,800
Rp 191,065,600
Balance
Debit Credit
108,631,600
108,631,600

Balance
Debit Credit
986,425,000
986,425,000

Balance
Debit Credit
1,500,000,000
1,500,000,000

Balance
Debit Credit
750,000,000
750,000,000

Balance
Debit Credit
150,000,000
150,000,000

Balance
Debit Credit
279,000,000
Rp -
Rp 18,250,000

Balance
Debit Credit
104,625,000
Rp -

Balance
Debit Credit
154,200,000
154,200,000

Balance
Debit Credit
30,840,000
30,840,000
Balance
Debit Credit
880,175,000
Rp 3,010,839,800
Rp 2,130,664,800
Rp 2,101,721,600

Balance
Debit Credit
52,620,000
Rp -

Balance
Debit Credit
103,116,000
Rp 324,373,000
Rp 221,257,000
Rp 217,497,000

Balance
Debit Credit
1,849,000
Rp -

Balance
Debit Credit
0
0

Balance
Debit Credit
9,875,600
Rp -

Balance
Debit Credit
-
Rp 315,000,000

Balance
Debit Credit
256,840,000
Rp 244,964,600

Balance
Debit Credit
1,575,000,000
1,575,000,000
Balance
Debit Credit
0
Rp 315,000,000

Balance
Debit Credit
305,000,000
305,000,000

Balance
Debit Credit
1,405,280,642
1,405,280,642

Balance
Debit Credit

Balance
Debit Credit
11,245,860,000
Rp 13,458,430,000

Balance
Debit Credit
179,933,760
Rp 190,368,360

Balance
Debit Credit
263,200,000
Rp 300,800,000

Balance
Debit Credit
8,777,240,000
Rp 10,580,476,000
Rp 10,550,366,000

Balance
Debit Credit
98,000,000
Rp 103,447,200
Balance
Debit Credit
35,420,000
35,420,000

Balance
Debit Credit
249,874,000
249,874,000

Balance
Debit Credit
0
0

Balance
Debit Credit
23,920,000
23,920,000

Balance
Debit Credit
80,478,750
80,478,750

Balance
Debit Credit
34,320,000
34,320,000

Balance
Debit Credit
71,500,000
71,500,000

Balance
Debit Credit
406,780,000
406,780,000

Balance
Debit Credit
15,720,000
Rp 16,620,000
Balance
Debit Credit
26,540,750
Rp 30,511,950

Balance
Debit Credit
11,375,260
11,375,260

Balance
Debit Credit
0
0

Balance
Debit Credit
0
0

Balance
Debit Credit
0
Rp 47,080,000

Balance
Debit Credit
0
Rp 24,375,000

Balance
Debit Credit
21,777,888
Rp 23,757,696

Balance
Debit Credit
2,164,800
2,164,800

Balance
Debit Credit
8,756,240
8,756,240
Balance
Debit Credit
0
0
PT. ALDENIO
TRIAL BALANCE
December 31, 2016
November 30, 2016
No Account Account Title
DEBIT CREDIT
11100 Cash In Bank BNI 826,886,706

11200 Petty Cash 13,105,500
11300 Account Receivable 2,192,467,000
11400 Allowances of Doubtful Debt 96,240,400
11500 Merchandise Inventory 767,970,000
11600 Office Supplies 10,242,500
11700 Prepaid Insurance 3,120,000
11800 Prepaid Rent 174,500,000
11900 VAT In 191,065,600
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 18,250,000
13301 Acc Depr Vehicles Rp -
13400 Equipment 154,200,000
13401 Acc Depr Equipment 30,840,000
21100 Account Payable 2,101,721,600
21200 Accrued Expense 0
21300 VAT Out 217,497,000
21302 Income Taxes Payable (21) 0
21303 Income Taxes 23 Payable 0
21304 Income Taxes Payable 25 0
21305 Devidend Payable Rp 315,000,000
22100 Bank Jateng Loan 244,964,600
31100 Capital Stock 1,575,000,000
31200 Devidend Rp 315,000,000
31300 Additional Paid In Capital 305,000,000
31400 Retained Earnings 1,405,280,642
31500 Income Summary 0
41100 Sales 13,458,430,000
41200 Sales Discount 190,368,360
41300 Sales Return and Allowances 300,800,000
51100 Cost Of Merchandise Sold 10,550,366,000
51200 Purchases Discount 103,447,200
61100 Utilities Expense 35,420,000
61200 Office Supplies Expense 249,874,000
61300 Doubftul Debts 0
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 16,620,000
62000 Other Operating Expense 30,511,950
81100 Interest Income 11,375,260
81400 Freights Collected 0
81500 Late Fees Collected 0
81600 Devidend Income Rp 47,080,000
81700 Gain (Loss) on sales Of Fixed Assets Rp 24,375,000
82100 Interest Expense 23,757,696
82200 Bank Service Charge 2,164,800
91400 Income Taxes Expense article 4(2) 8,756,240
91450 Income Taxes Expense 0
JUMLAH 20,061,876,702 20,061,876,702
0
PT ALDENIO
GENERAL JOURNAL (ADJUSTMENT)
POST
DATE DOC NO DESCRIPTION
REF
Dec-16 31 MEMO 12-05 Selisih dana kas kecil (Other Operating Expense) 62000
Petty Cash 11200
Bank service Charge 82200

income taxes expense article 4 91400
Account Receivable 11300
Cash In Bank 11100
Interest Income 81100
MEMO 12-06 Doubftul Debt 61300

Allowend Of doubftul debt 11400
MEMO 12-07 Depreciation Expense 61500

Acc Depr Building 13201
Acc Depr Vehicles 13301
Acc Depr Equipment 13401
MEMO 12-08 Office Supplies Expense 61200

Office Supplies 11600
MEMO 12-09 Uttilites Expenses 61100

Accrued Payable 21200
MEMO 12-10 Insurance Expense 61600

Prepaid Insurance 11700
MEMO 12-11 Rent Expense 61700

Prepaid Rent 11800
MEMO 12-12 Prepaid Income Tax 11902

Income Tax Payable 25 21304
MEMO 12-13 Income Tax Expense 91450

Prepaid Income Tax 11902
MEMO 12-14 Wages and Salaries 61800

Accrued Payable 21200
TOTAL
ENT)
Page : 1
DEBIT CREDIT
Rp 27,700
Rp 27,700
Rp 196,800
Rp 137,464
Rp 200,000,000
Rp 197,584,984
Rp 2,749,280
Rp 16,293,500
Rp 16,293,500
Rp 4,600,104
Rp 3,125,000
Rp 190,104
Rp 1,285,000
Rp 9,262,500
Rp 9,262,500
Rp 3,576,000
Rp 3,576,000
Rp 3,120,000
Rp 3,120,000
Rp 6,500,000
Rp 6,500,000
Rp 9,875,600
Rp 9,875,600
Rp 194,115,000
Rp 118,507,200
Rp 75,607,800
Rp 38,829,000
Rp 1,849,000
Rp 36,980,000
Rp 486,533,668 Rp 486,533,668
PT ALDENIO
WORKSHEET DESEMBER 2016
Trial Balance Adjusting Journal Entries Adjusted trial balance Income Sumarry Balance she
ACC NO Account Title
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
11100 Cash In Bank BNI 826,886,706 0 197584984 629,301,722 0 629,301,722
11200 Petty Cash 13,105,500 0 27700 13,077,800 0 13,077,800
11300 Account Receivable 2,192,467,000 0 200000000 2,392,467,000 0 2,392,467,000
11400 Allowances of Doubtful Debt 0 96,240,400 16293500 0 112,533,900 0
11500 Merchandise Inventory 767,970,000 0 767,970,000 0 767,970,000
11600 Office Supplies 10,242,500 0 9262500 980,000 0 980,000
11700 Prepaid Insurance 3,120,000 0 3120000 0 0 0
11800 Prepaid Rent 174,500,000 0 6500000 168,000,000 0 168,000,000
11900 VAT In 191,065,600 0 191,065,600 0 191,065,600
11902 Prepaid Income Taxes 108,631,600 0 9875600 118507200 0 0 0
12100 Investment 986,425,000 0 986,425,000 0 986,425,000
13100 Land 1,500,000,000 0 1,500,000,000 0 1,500,000,000
13200 Building 750,000,000 0 750,000,000 0 750,000,000
13201 Acc Depr Building 0 150,000,000 3125000 0 153,125,000 0
13300 Vehicles 18,250,000 0 18,250,000 0 18,250,000
13301 Acc Depr Vehicles 0 0 190104 0 190104 0
13400 Equipment 154,200,000 0 154,200,000 0 154,200,000
13401 Acc Depr Equipment 0 30,840,000 1285000 0 32,125,000 0
21100 Account Payable 0 2,101,721,600 0 2,101,721,600 0
21200 Accrued Expense 0 0 40556000 0 40556000 0
21300 VAT Out 0 217,497,000 0 217,497,000 0
21302 Income Taxes Payable (21) 0 0 1849000 0 1849000 0
21303 Income Taxes 23 Payable 0 0 0 0 0
21304 Income Taxes Payable 25 0 0 85483400 0 85483400 0
21305 Devidend Payable 0 315,000,000 0 315,000,000 0
22100 Bank Jateng Loan 0 244,964,600 0 244,964,600 0
31100 Capital Stock 0 1,575,000,000 0 1,575,000,000 0
31200 Devidend 315,000,000 0 315,000,000 0 315,000,000
31300 Additional Paid In Capital 0 305,000,000 0 305,000,000 0
31400 Retained Earnings 0 1,405,280,642 0 1,405,280,642 0
31500 Income Sumarry 0 0 0 0 0
41100 Sales 0 13,458,430,000 0 13,458,430,000 0 13,458,430,000
41200 Sales Discount 190,368,360 0 190,368,360 0 190,368,360 0
41300 Sales Return and Allowances 300,800,000 0 300,800,000 0 300,800,000 0
51100 Cost Of Merchandise Sold 10,550,366,000 0 10,550,366,000 0 10,550,366,000 0
51200 Purchases Discount 0 103,447,200 0 103,447,200 0 103,447,200
61100 Utilities Expense 35,420,000 0 3,576,000 38,996,000 38,996,000 0
61200 Office Supplies Expense 249,874,000 0 9,262,500 259,136,500 0 259,136,500 0
61300 Doubftul Debts 0 0 16,293,500 16,293,500 0 16,293,500 0
61400 Spoilage Expense 23,920,000 0 23,920,000 0 23,920,000 0
61500 Depreciation Expense 80,478,750 0 4,600,104 85,078,854 0 85,078,854 0
61600 Insurance Expense 34,320,000 0 3,120,000 37,440,000 0 37,440,000 0
61700 Rent Expense 71,500,000 0 6,500,000 78,000,000 0 78,000,000 0
61800 Wages and Salaries 406,780,000 0 38,829,000 445,609,000 0 445,609,000 0
61900 Advertising Expense 16,620,000 0 16,620,000 0 16,620,000 0
62000 Other Operating Expense 30,511,950 0 27,700 30,539,650 0 30,539,650 0
81100 Interest Income 0 11,375,260 2,749,280 14,124,540 0 14,124,540
81400 Freights Collected 0 0 0 0 0 0
81500 Late Fees Collected 0 0 0 0 0 0
81600 Devidend Income 0 47,080,000 0 47,080,000 0 47,080,000
81700 Gain (Loss) on sales Of Fixed Assets 24,375,000 0 24,375,000 0 24,375,000 0
82100 Interest Expense 23,757,696 0 23,757,696 0 23,757,696 0
82200 Bank Service Charge 2,164,800 0 196,800 2,361,600 0 2,361,600 0
91400 Income Taxes Expense article 4(2) 8,756,240 0 137,464 8,893,704 0 8,893,704 0
91450 Income Taxes Expense 0 0 194,115,000 194,115,000 0 194,115,000 0
20,061,876,702 20,061,876,702 486,533,668 486,533,668 20,213,407,986 20,213,407,986 12,326,670,864 13,623,081,740 7,886,737,122
31500 Income Sumarry 1,296,410,876
Jumlah 20,061,876,702 20,061,876,702 486,533,668 486,533,668 20,213,407,986 20,213,407,986 13,623,081,740 13,623,081,740 7,886,737,122
Balance sheet
CREDIT
0
0
0
112,533,900
0
0
0
0
0
0
0
0
0
153,125,000
0
190,104
0
32,125,000
2,101,721,600
40,556,000
217,497,000
1,849,000
0
85,483,400
315,000,000
244,964,600
1,575,000,000
0
305,000,000
1,405,280,642
0
6,590,326,246
1,296,410,876
7,886,737,122
PT. ALDENIO
INCOME STATEMENT COMPREHENSIVE
For Year Ended December 31, 2016
DESCRIPTION AMOUNT
Sales 13,458,430,000
Sales Discount Rp 190,368,360
Sales Return and Allowances Rp 300,800,000
Rp (491,168,360)
Net Sales Rp 12,967,261,640
Cost Of Merchandise Sold Rp 10,550,366,000

Purchases Discount Rp (103,447,200)
Rp 10,446,918,800
Gross Profit
Operating Expense:
Utilities Expense Rp 38,996,000
Office Supplies Expense Rp 259,136,500
Doubftul Debts Rp 16,293,500
Spoilage Expense Rp 23,920,000
Depreciation Expense Rp 85,078,854
Insurance Expense Rp 37,440,000
Rent Expense Rp 78,000,000
Wages and Salaries Rp 445,609,000
Advertising Expense Rp 16,620,000
Other Operating Expense Rp 30,539,650
Total Operating Expense
Operating Income
Other Revenue and Gain:

Interest Income Rp 14,124,540
Devidend Income Rp 47,080,000
Gain (Loss) on sales Of Fixed Assets Rp (24,375,000)
Rp 36,829,540
Other Expense and Loses:
Interest Expense Rp 23,757,696
Bank Service Charge Rp 2,361,600
Total Expense and Loses Rp (26,119,296)
Income before tax

Income Taxes Expense article 4(2) Rp 8,893,704
Income Taxes Expense Rp 194,115,000
Net Income After Tax

NSIVE
OUNT
Rp 2,520,342,840
Rp (1,031,633,504)
Rp 1,488,709,336
Rp 10,710,244
Rp 1,499,419,580
Rp (203,008,704)
Rp 1,296,410,876
PT. ALDENIO
STATEMENTS OF CHANGE EQUITY
FOR THE YEARS ENDED 31 DECEMBER 2016
DESCRIPTION CAPITAL STOCK ADDITIONAL PAID IN CAPITAL RETAINED EARNING TOTAL

Balance at december,31, 2015 Rp 1,225,000,000 Rp 245,000,000 Rp 1,405,280,642 Rp 2,875,280,642
Isuance Capital Rp 350,000,000 Rp 60,000,000 Rp 410,000,000
Net Income Rp 1,296,410,876 Rp 1,296,410,876
Deviden Rp (315,000,000) Rp (315,000,000)
Balance Sheet December 31, 2016 Rp 1,575,000,000 Rp 305,000,000 Rp 2,386,691,518 Rp 4,266,691,518

PT. ALDENIO
Balance Sheet
December 31, 2016
ASSETS 2016 2015 Net Change

Current Assets
Cash In Bank BNI Rp 629,301,722 Rp 381,973,692 Rp 247,328,030
Petty Cash Rp 13,077,800 Rp 9,000,000 Rp 4,077,800
Account Receivable Rp 2,392,467,000 Rp 1,400,000,000 Rp 992,467,000
Allowances of Doubtful Debt -Rp 112,533,900 Rp (96,240,400) Rp (16,293,500)
Merchandise Inventory Rp 767,970,000 Rp 526,560,000 Rp 241,410,000
Office Supplies Rp 980,000 Rp 10,000,000 Rp (9,020,000)
Prepaid Insurance Rp - Rp 37,440,000 Rp (37,440,000)
Prepaid Rent Rp 168,000,000 Rp 78,000,000 Rp 90,000,000
VAT In Rp 191,065,600 Rp 65,765,000 Rp 125,300,600
Prepaid Income Taxes 0-
Amount Rp 4,050,328,222 Rp 2,412,498,292

Non Current Assets
Investment Rp 986,425,000 Rp 736,425,000 Rp 250,000,000
Land Rp 1,500,000,000 Rp 1,500,000,000 Rp -
Building Rp 750,000,000 Rp 750,000,000 Rp -
Acc Depr Building -Rp 153,125,000 Rp (115,625,000) Rp (37,500,000)
Vehicles Rp 18,250,000 Rp 279,000,000 Rp (260,750,000)
Acc Depr Vehicles -Rp 190,104 Rp (72,656,250) Rp 72,466,146
Equipment Rp 154,200,000 Rp 154,200,000 Rp -
Acc Depr Equipment -Rp 32,125,000 Rp (16,705,000) Rp (15,420,000)
Amount 3,223,434,896 3,214,638,750
Total Assets 7,273,763,118 5,627,137,042
O
t
016
LIABILITIES & EQUITIES 2016 2015 Net Change

Current Liabilities
Account Payable Rp 2,101,721,600 Rp 1,987,181,000 Rp 114,540,600
Accrued Payable Rp 40,556,000 Rp 59,980,000 Rp (19,424,000)
VAT Out Rp 217,497,000 Rp 90,650,000 Rp 126,847,000
Income Taxes Payable (21) Rp 1,849,000 Rp 1,576,000 Rp 273,000
Income Taxes 23 Payable Rp - -
Income Taxes Payable 25 Rp 85,483,400 Rp 75,000,000 Rp 10,483,400
Devidend Payable Rp 315,000,000 Rp 150,000,000 Rp 165,000,000
Amount Rp 2,762,107,000 Rp 2,364,387,000 Rp 397,720,000

Long Term Debts
Bank Jateng Loan Rp 244,964,600 Rp 387,469,400 Rp (142,504,800)
Equities
Capital Stock Rp 1,575,000,000 Rp 1,225,000,000 Rp 350,000,000
Additional Paid In Capital Rp 305,000,000 Rp 245,000,000 Rp 60,000,000
Retained Earnings Rp 2,386,691,518 Rp 1,405,280,642 Rp 981,410,876
Amount Rp 4,266,691,518 Rp 2,875,280,642
Total Liabilities & Equities Rp 7,273,763,118 Rp 5,627,137,042

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
Debit Credit
Dec 31 Opening Balance Rp 830,546,706
2016
ACCOUNT : Petty Cash Account Number: 11200

Balance
Debit Credit
Dec 31 Opening Balance Rp 9,445,500
2016
ACCOUNT : Account Receivable Account Number: 11300

Balance
Debit Credit
Dec 31 Opening Balance 2,192,467,000
2016
ACCOUNT : Allowances of Doubtful Debt Account Number: 11400

Balance
Debit Credit
Dec 31 Opening Balance 96,240,400
2016
ACCOUNT : Merchandise Inventory Account Number: 11500

Balance
Debit Credit
2016
ACCOUNT : Office Supplies Account Number: 11600

Balance
Debit Credit
2016
ACCOUNT : Prepaid Insurance Account Number: 11700

Balance
Debit Credit
2016
ACCOUNT : Prepaid Rent Account Number: 11800

Balance
Debit Credit
2016
ACCOUNT : VAT In Account Number: 11900
Balance
Debit Credit
2016
ACCOUNT : Prepaid Income Taxes Account Number: 11902

Balance
Debit Credit
2016
ACCOUNT : Investment Account Number: 12100

Balance
Debit Credit
2016
ACCOUNT : Land Account Number: 13100

Balance
Debit Credit
2016
ACCOUNT : Building Account Number: 13200

Balance
Debit Credit
2016
ACCOUNT : Acc Depr Building Account Number: 13201

Balance
Debit Credit
2016
ACCOUNT : Vehicles Account Number: 13300

Balance
Debit Credit
2016
ACCOUNT : Acc Depr Vehicles Account Number: 13301

Balance
Debit Credit
2016
ACCOUNT : Equipment Account Number: 13400

Balance
Debit Credit
2016
ACCOUNT : Acc Depr Equipment Account Number: 13401

Balance
Debit Credit
2016
ACCOUNT : Account Payable Account Number: 21100

Balance
Debit Credit
2016
ACCOUNT : Accrued Expense Account Number: 21200

Balance
Debit Credit
2016
ACCOUNT : VAT Out Account Number: 21300

Balance
Debit Credit
2016
ACCOUNT : Income Taxes Payable (21) Account Number: 21302

Balance
Debit Credit
2016
ACCOUNT : Income Taxes 23 Payable Account Number: 21303

Balance
Debit Credit
2016 -
ACCOUNT : Income Taxes Payable 25 Account Number: 21304

Balance
Debit Credit
2016
ACCOUNT : Devidend Payable Account Number: 21305

Balance
Debit Credit
2016
ACCOUNT : Bank Jateng Loan Account Number: 22100

Balance
Debit Credit
2016
ACCOUNT : Capital Stock Account Number: 31100

Balance
Debit Credit
2016
ACCOUNT : Devidend Account Number: 31200

Balance
Debit Credit
2016
ACCOUNT : Additional Paid In Capital Account Number: 31300

Balance
Debit Credit
2016
ACCOUNT : Retained Earnings Account Number: 31400

Balance
Debit Credit
2016
ACCOUNT : Income Summary Account Number: 31500

Balance
Debit Credit
2016
ACCOUNT : Sales Account Number: 41100

Balance
Debit Credit
2016
ACCOUNT : Sales Discount Account Number: 41200

Balance
Debit Credit
2016
ACCOUNT : Sales Return and Allowances Account Number: 41300

Balance
Debit Credit
2016
ACCOUNT : Cost Of Merchandise Sold Account Number: 51100
Balance
Debit Credit
2016
ACCOUNT : Purchases Discount Account Number: 51200

Balance
Debit Credit
2016
ACCOUNT : Utilities Expense Account Number: 61100

Balance
Debit Credit
2016
ACCOUNT : Office Supplies Expense Account Number: 61200

Balance
Debit Credit
2016
ACCOUNT : Doubftul Debts Account Number: 61300

Balance
Debit Credit
Dec 31 Opening Balance 0
2016
ACCOUNT : Spoilage Expense Account Number: 61400

Balance
Debit Credit
2016
ACCOUNT : Depreciation Expense Account Number: 61500

Balance
Debit Credit
2016
ACCOUNT : Insurance Expense Account Number: 61600

Balance
Debit Credit
2016
ACCOUNT : Rent Expense Account Number: 61700

Balance
Debit Credit
2016
ACCOUNT : Wages and Salaries Account Number: 61800

Balance
Debit Credit
2016
ACCOUNT : Advertising Expense Account Number: 61900

Balance
Debit Credit
2016
ACCOUNT : Other Operating Expense Account Number: 62000

Balance
Debit Credit
2016
ACCOUNT : Interest Income Account Number: 81100

Balance
Debit Credit
2016
ACCOUNT : Freights Collected Account Number: 81400

Balance
Debit Credit
2016
ACCOUNT : Late Fees Collected Account Number: 81500

Balance
Debit Credit
2016
ACCOUNT : Devidend Income Account Number: 81600

Balance
Debit Credit
2016
ACCOUNT : Gain (Loss) on sales Of Fixed Assets Account Number: 81700

Balance
Debit Credit
2016
ACCOUNT : Interest Expense Account Number: 82100
Balance
Debit Credit
2016
ACCOUNT : Bank Service Charge Account Number: 82200

Balance
Debit Credit
2016
ACCOUNT : Income Taxes Expense article 4(2) Account Number: 91400

Balance
Debit Credit
2016
ACCOUNT : Income Taxes Expense Account Number: 91450

Balance
Debit Credit
2016
PT. ALDENIO
CLOSING BALANCE
December 31, 2016
Account
DESCRIPTION DEBIT CREDIT
No

LEMBAR KERJA PT. ALDENIO Sampai BALANCE SHEET

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PT.

11100 Cash In Bank BNI 584,747,614

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

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

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

Nama Pemasok PT SOFIA PT GIGIH PT WASKITA

JENIS TANGGAL TANGGAL TARIF HARGA PEROLEHAN AKUMULASI DEPRESIASI

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

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

KODE GS-A48SCY GS-A36SCY GS-A24SCY

125 % Of 125 % Of 125 % Of

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

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

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

II UANG LOGAM KEPING JUMLAH

III Bukti yang belum dipertanggungjawabkan

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

Rp 2,433,827,000 Rp 1,803,236,000 Rp 2,212,570,000 Rp 221,257,000 Rp 1,803,236,000

41200 11100 11300

Gain (Loss) On Sales

28 BKM 12-07 PT. SINAR RAYA Rp 200,000,000 Rp 200,000,000

Rp 10,434,600 Rp 1,414,105,400 Rp 129,000,000 Rp 1,227,460,000 Rp 326,080,000

Rp 1,936,968,000 Rp 193,696,800 Rp 2,130,664,800

Rp 880,175,000 Rp 381,613,708 Rp 1,171,966,308 Rp 5,471,200 Rp 84,351,200

DATE DOC NO DESCRIPTION ACC NO DEBIT

Dec-16 3 NK-GS-12-01 Sales Return and Allowances 41300 Rp 37,600,000

NK-GS-12-01 Merchandise Inventory 11500 Rp 30,110,000

17 NK-PS-17-2 Account Payable 21100 Rp 28,943,200

28 MEMO 12-03 Devidend 31200 Rp 315,000,000

Dec-16 1 VKK-12-01 Other Operating Expense Rp 585,000

23 BKK 12-09 Pengisian Kas kembali Rp 8,576,700

ACCOUNT NAME ACC. NO Amount

Petty Cash 11200 Rp 585,000

CASH RECEIPT JOURNAL RECAPITULATION

PURCHASES JOURNAL RECAPITULATION

TOTAL Rp 2,130,664,800 TOTAL Rp 2,130,664,800

CASH PAYMENT JURNAL REKAPITULATION

MEMORIAL JOURNAL RECAPITULATION

ACCOUNT : Cash In Bank BNI

Dec 1 Opening Balance

ACCOUNT : Petty Cash

Dec 1 Opening Balance

ACCOUNT : Account Receivable

Dec 1 Opening Balance

ACCOUNT : Allowances of Doubtful Debt

Dec 1 Opening Balance

ACCOUNT : Merchandise Inventory

Dec 1 Opening Balance

ACCOUNT : Office Supplies

Dec 1 Opening Balance

ACCOUNT : Prepaid Insurance

Dec 1 Opening Balance

ACCOUNT : Prepaid Rent

Dec 1 Opening Balance

Dec 1 Opening Balance

Dec 1 Opening Balance

Dec 1 Opening Balance

Dec 1 Opening Balance

Dec 1 Opening Balance

ACCOUNT : Acc Depr Building

Dec 1 Opening Balance

Dec 1 Opening Balance

ACCOUNT : Acc Depr Vehicles