PT MANDIRI

POST CLOSING TRIAL BALANCE

DECEMBER 31, 2014

ACCOUNT DEBIT CREDIT

ACCOUNT NAME
NUMBER Rp Rp
11110 Cash in Bank Rp 162,312,250

11120 Petty Cash Rp 3,750,000

11210 Accounts Receivable 105,945,500.00

11220 Allowance for Doubtful Debt 5,297,275.00

11310 Merchandise Inventory Rp 57,691,286

11320 Supplies Rp 5,000,000

11410 Prepaid Rent Rp 1,125,000

11420 Prepaid Insurance Rp 1,875,000

12100 Stock Investments Rp 418,750,000

13100 Land 343,750,000.00

13210 Building at Costs 200,000,000.00

13220 Building Accumulated Depr. Rp 20,312,500

13301 Vehicle at Cost 100,000,000.00

13302 Vehicle Accumulated Depr. Rp 9,400,000

13401 Equiptment at Cost 81,250,000.00

13402 Equiptment Accumulated Depr. Rp 29,125,000

21210 Accounts Payable 51,630,000

21212 Income tax payable 8,537,828

21213 PPN Payable 31,270,000

22100 Bank BCA Loan (KUK) 106,250,000

31100 Common Stock 987,500,000

38000 Retained Earning 232,332,684

1,481,449,036.15 1,481,655,286.15
 PT MANDIRI
CLOSING ENTRIES
DECEMBER 31, 2014

POS DEBIT CREDIT

DATE DESCRIPTION
REF Rp Rp
Des 31 Income Summary 31300 702,787,816
Sales Discount 42300 11,619,000
Sales Retruns 42301 5,250,000
Cost of Good Sold 51100 495,908,714
Freight Paid 52000 1,675,000
Advertising Expense 61100 18,500,000
In Store Promotion Expense 61200 10,000,000
Utility Expense 62100 9,000,000
Telephone Expense 62200 6,750,000
Rent Expense 62300 16,375,000
Supplies Expense 62400 13,625,000
Maintenance and Repair Expense 62500 12,800,000
Bad Debt Expense 62600 3,297,275
Depreciation Expense 62700 23,837,500
Insurance Expense 62800 11,250,000
Late Fee Expense 62900 275,000
Wages & Salaries 63100 37,625,000
Interest Expense 91000 6,962,500
Bank Service Charge 92000 9,725,000
Income Tax Expense 93000 8,312,828

Sales of Merchandise 41100 837,875,000

Freight Collected 42100 10,070,500
Purchase Discount 53000 3,012,500
Interest Income 81000 6,875,000
Devidend Income 82000 10,625,000
Late Fee Collected 42200 206,250
Income Summary 31300 868,664,250

Income Summary 31300 166,082,684

Retained Earning 38000 166,082,684

JUMLAH 1,737,534,750 1,737,534,750

(165,876,434)

#VALUE!

-
 PT MANDIRI
CASH FLOW REPORT
DECEMBER 31, 2014
SALDO
KETERANGAN Rp
Rp
CASH FLOW FROM OPERATION ACTIVITY
Penerimaan dari Pelanggan 115,956,000
Pembayaran kepada Pemasok (94,600,000)
Penerimaan dari denda 206,250
Biaya denda (275,000)
Pembayaran kartu kredit (5,250,000)
Pembayaran biaya bunga (1,875,000)
Pembayaran biaya gaji (4,275,000)
Penerimaan dari jasa giro 2,500,000
Pembayaran administrasi bank (350,000)
Pembayaran iklan (1,000,000)
Pembelian Perlengkapan (625,000)
Pembayaran Hutang Beban (1,625,000)
Biaya Pemeliharaan (300,000)
NET CASH FLOW FROM OPERATION ACTIVITY 8,487,250
CASH FLOW FROM INVESMENT ACTIVITY

NET CASH FLOW FROM INVESMENT ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES
Pembayaran hutang bank (18,750,000)
NET CASH FLOW FROM FINANCING ACTIVITIES (18,750,000)
NET INCREASE/DECREASE FOR THE PERIODE (10,262,750)
CASH AT THE BEGINNING OF PERIODE 176,325,000
CASH AT THE END OF PERIODE 166,062,250

(16,062,250)
 PT MANDIRI
BALANCE SHEET
DECEMBER 31, 2014

ASSETS LIABILITY AND EQUITY

BALANCE
DESCRIPTION DESCRIPTION
Rp Rp Rp
Current Assets Current Liabilities
Cash in Bank 162,312,250 Accounts Payable
Petty Cash 3,750,000 Income tax payable
Accounts Receivable 105,945,500 PPN Payable
Allowance for Doubtful Debt (5,297,275) 100,648,225 Total Current Liabilities
Merchandise Inventory 57,691,286 Long Term Liabilities
Supplies store 5,000,000 BankBCA Loan (KUK)
Prepaid Rent 1,125,000
Prepaid Insurance 1,875,000
Stock Investments 418,750,000 Total Long Term Liabilities
Total Current Assets 751,151,761
Fixed Assets Equity
Land 343,750,000 Common Stock
Building at Costs 200,000,000 Retained Earning
Building Accumulated Depr. (20,312,500) 179,687,500
Vehicle at Cost 100,000,000
Vehicle Accumulated Depr. (9,400,000) 90,600,000 Total Equity
Equiptment at Cost 81,250,000
Equiptment Accumulated Depr. (29,125,000) 52,125,000
Total Fixed Assets 666,162,500

TOTAL ASSETS 1,417,314,261 TOTAL LIABILITIES & EQUITY

LIABILITY AND EQUITY
BALANCE
Rp
166,062,250
51,630,000
8,537,828
31,270,000
91,437,828

106,250,000

106,250,000

987,500,000
232,332,684

1,219,832,684

1,417,520,511
 PT MANDIRI
"CAPITAL STATEMENT"
DECEMBER 31, 2014

BALANCE
DESCRIPTION
Rp

Retained Earning, 1 Desember 2013 66,250,000

Penambahan :
Laba tahun berjalan 166,082,684

Retained Earning, 31 Desember 2013 232,332,684

 PT MANDIRI
PROFIT AND LOSS
DECEMBER 31, 2014

KETERANGAN Rp Rp

REVENUE
Sales of Merchandise 837,875,000
Freight Collected 10,070,500
Late Fee Collected 206,250
848,151,750
Sales Discount (11,619,000)
Sales Retruns (5,250,000)
(16,869,000)
Net Sales 831,282,750
COST OF GOODS SOLD
Cost of Good Sold 495,908,714
Freight Paid 1,675,000
497,583,714
Purchase Discount (3,012,500)
COST OF GOODS SOLD (494,571,214)
Gross Profit 336,711,536
EXPENSES
OPERATING EXPENSE
Advertising Expense 18,500,000
In Store Promotion Expense 10,000,000
Utility Expense 9,000,000
Telephone Expense 6,750,000
Rent Expense 16,375,000
Supplies Expense 13,625,000
Maintenance and Repair Expense 12,800,000
Bad Debt Expense 3,297,275
Depreciation Expense 23,837,500
Insurance Expense 11,250,000
Late Fee Expense 275,000
Wages & Salaries 37,625,000
(163,334,775)
Net Profit Operating 173,376,761
OTHER REVENUE & GAINS
Interest Income 6,875,000
Devidend Income 10,625,000
Late Fee Collected 206,250
Total Non Operating Income 17,706,250
OTHER EXPENSES & LOSSES
Interest Expense 6,962,500
Bank Service Charge 9,725,000
Total Non Operating Expense (16,687,500)
Non Operating Loss 1,018,750
EARNING BEFORE TAX 174,395,511
Income Tax Expense (8,312,828)
EARNING/NET INCOME 166,082,684
1% X Penjualan Bruto 8,312,828

Pjaknya Rp - Rp -
 PT MANDIRI
WORKSHEET
DECEMBER 31, 2014

Trial Balance Adjustment Entries Trial Balance After AJP Income Statement Balance Sheet
Account
Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit
Number
Rp Rp Rp Rp Rp Rp Rp Rp Rp
11110 Cash in Bank 160,162,250 2,150,000 162,312,250 162,312,250
11120 Petty Cash 3,750,000 3,750,000 3,750,000
11210 Accounts Receivable 105,945,500 105,945,500 105,945,500
11220 Allowance for Doubtful Debt 4,500,000 797,275 5,297,275 -
11310 Merchandise Inventory 57,691,286 57,691,286 57,691,286
11320 Supplies 9,125,000 4,125,000 5,000,000 5,000,000
11410 Prepaid Rent 1,875,000 750,000 1,125,000 1,125,000
11420 Prepaid Insurance 5,000,000 3,125,000 1,875,000 1,875,000
11430 PPN Income 74,805,000 74,805,000 -
12100 Stock Investments 418,750,000 418,750,000 418,750,000
13100 Land 343,750,000 343,750,000 343,750,000
13210 Building at Costs 200,000,000 200,000,000 200,000,000
13220 Building Accumulated Depr. 19,062,500 1,250,000 20,312,500
13301 Vehicle at Cost 100,000,000 100,000,000 100,000,000
13302 Vehicle Accumulated Depr. 6,250,000 3,150,000 9,400,000
13401 Equiptment at Cost 81,250,000 81,250,000 81,250,000
13402 Equiptment Accumulated Depr. 26,875,000 2,250,000 29,125,000
21110 Credit Card -
21210 Accounts Payable 51,630,000 51,630,000
21211 Accruad expenses -
21212 Income tax payable 225,000 8,312,828 8,537,828
21213 PPN Payable - 31,270,000 31,270,000
21310 PPN Outcome 106,075,000 106,075,000 -
22100 Bank Andro Loan 106,250,000 106,250,000
31100 Common Stock 987,500,000 987,500,000
38000 Retained Earning 66,250,000 66,250,000
41100 Sales of Merchandise 837,875,000 837,875,000 837,875,000
42100 Freight Collected 10,070,500 10,070,500 10,070,500
42200 Late Fee Collected 206,250 206,250 206,250
42300 Sales Discount 11,619,000 11,619,000 11,619,000
42301 Sales Retruns 5,250,000 5,250,000 5,250,000
51100 Cost of Good Sold 495,908,714 495,908,714 495,908,714
52000 Freight Paid 1,675,000 1,675,000 1,675,000
53000 Purchase Discount 3,012,500 3,012,500 - 3,012,500
61100 Advertising Expense 18,500,000 18,500,000 18,500,000 -
61200 In Store Promotion Expense 10,000,000 10,000,000 10,000,000
62100 Utility Expense 9,000,000 9,000,000 9,000,000
62200 Telephone Expense 6,750,000 6,750,000 6,750,000
62300 Rent Expense 15,625,000 750,000 16,375,000 16,375,000
62400 Supplies Expense 9,500,000 4,125,000 13,625,000 13,625,000
62500 Maintenance and Repair Expense 12,800,000 12,800,000 12,800,000
62600 Bad Debt Expense 2,500,000 797,275 3,297,275 3,297,275
62700 Depreciation Expense 17,187,500 6,650,000 23,837,500 23,837,500
62800 Insurance Expense 8,125,000 3,125,000 11,250,000 11,250,000
62900 Late Fee Expense 275,000 275,000 275,000
63100 Wages & Salaries 37,625,000 37,625,000 37,625,000
81000 Interest Income 4,375,000 2,500,000 6,875,000 - 6,875,000
82000 Devidend Income 10,625,000 10,625,000 10,625,000
91000 Interest Expense 6,962,500 6,962,500 6,962,500 -
92000 Bank Service Charge 9,375,000 350,000 9,725,000 9,725,000
93000 Income Tax Expense 8,312,828 8,312,828
- -

TOTAL 2,240,781,750 2,240,781,750 124,022,275 132,335,103 2,184,236,853 2,184,236,853 702,787,816 868,664,250 1,481,449,036
JUMLAH LABA/RUGI 165,876,434
868,664,250 868,664,250 1,481,449,036

-
 PT MANDIRI
WORKSHEET
DECEMBER 31, 2014

Balance Sheet
Credit
Rp

5,297,275

20,312,500

9,400,000

29,125,000

51,630,000

8,537,828
31,270,000
-
106,250,000
987,500,000
66,250,000
 702,787,816

1,315,572,603
165,876,434
1,481,449,036
 PT MANDIRI
ADJUSTMENT ENTRIES
DECEMBER 31, 2014
(In rupiah)

EVIDENCE ACC DEBIT CREDIT

DATE DESCRIPTION
NUMBER REF Rp Rp
Des 31 BM14-1 Cash In Bank 2,150,000
Bank Service Charge 350,000
Interest Income 2,500,000
(Pendapatan jasa bunga Dan beban bunga)

31 BM14-2 Supplies Expense 4,125,000

Supplies 4,125,000
(Penyesuaian Perlengkapan)

Des 31 BM14-3 Bad Debt Expense 797,275

Allowance for Doubtful Debt 797,275
(Penyesuaian Cadangan Kerugian Piutang)

31 BM14-4 Insurance Expense 3,125,000

Prepaid Insurance 3,125,000
(Penyesuaian asuransi dibayar dimuka)

31 BM14-5 Depreciation Expense 6,650,000

Building Accumulated Depr. 1,250,000
Equiptment Accumulated Depr. 2,250,000
Vehicle Accumulated Depr 3,150,000
(Penyesuaian Beban - Beban)

31 BM14-6 Rent Expense 750,000

Prepaid Rent 750,000

31 BM14-7 PPN Outcome 106,075,000

PPN Income 74,805,000
PPN Payable 31,270,000
(Penyesuaian PPN)

31 BM14-8 Income Tax expense 8,312,828

Income Tax Payable 8,312,828

JUMLAH 132,335,103 132,335,103

menrut bank Rp 146,007,500.00 menurut bank

ditambah di tambah
Inkaso Rp 20,000,000.00 kesalahan pencatatan
Pendapatan jasa Rp 2,000,000.00
Rp 22,000,000.00
Rp 168,007,500.00

dikurangi dikurang
Biaya administrasi Rp 250,000.00 cek no 12-2
Biaya Inkaso Rp 1,500,000.00 cek no 12-4
Cek kosong Rp 16,500,000.00
Rp (18,250,000.00)

Rp 149,757,500.00
 #REF!

#REF!
#REF!

Rp 11,000,000.00
Rp 22,220,000.00

Rp (33,220,000.00)
#REF!