Pt. Juara Sejati Anjullll

PT.
JUARA SEJATI
PURCHASES JOURNAL
December 2015
(In Rp.)
Post DEBIT
Ref.
Date Doc. No. Description Merchandise
Inventory
7 F-IM07 PT. INDO MAKMUR Rp 120,500,000

21 F-JT21 PT. JAYATEKNO Rp 169,500,000
30 F-SH30 PT. SEHATI Rp 125,300,000
TOTAL Rp 415,300,000
Date Signature Prepared
by : ............ .....................
Posted by : ............ .................. ...
RECAPITULATION
DEBIT CREDIT
Acc. No Amount Acc. No Amount
Rp 415,300,000 Rp 456,830,000
Rp 41,530,000
Total Rp 456,830,000 Total Rp 456,830,000

PT. JUARA SEJATI
PURCHASES JOURNAL
December 2015
(In Rp.)
Page: _ PJ 1
DEBIT CREDIT
OTHERS Accounts OTHERS
VAT - In Payable
Acc. No Amount Acc. No
Rp 12,050,000 Rp 132,550,000
Rp 16,950,000 Rp 186,450,000
Rp 12,530,000 Rp 137,830,000
Rp 41,530,000 Rp 456,830,000
Page: _ PJ 1
CREDIT
OTHERS
Amount
PT. JUARA SEJAT
SALES JOURNAL
December 2015
(In Rp.)
Doc. Post DEBIT

No. Ref. Accounts Cost of Merchandise OTHERS
Date Description
Receivable Sold Acc. No.
8 F-JS01 ELEC SULATION Rp 207,306,000 Rp 139,600,000
18 F-JS02 BEST DENKI Rp 162,459,000 Rp 109,400,000
28 F-JS03 AGYS Rp 167,508,000 Rp 112,800,000
TOTAL Rp 537,273,000 Rp 361,800,000

by : ............ .....................
Posted by : ............ .................. ...
RECAPITULATION
DEBIT CREDIT
Rp 537,273,000 Rp 488,430,000
Rp 361,800,000 Rp 48,843,000
Rp 361,800,000
TOTAL Rp 899,073,000 TOTAL Rp 899,073,000

PT. JUARA SEJATI
SALES JOURNAL
December 2015
(In Rp.)
Page: _ SJ 1
CREDIT
OTHERS Sales VAT- Out Merchandise OTHERS
Amount Inventory Acc. No. Amount
Rp 188,460,000 Rp 18,846,000 Rp 139,600,000
Rp 147,690,000 Rp 14,769,000 Rp 109,400,000
Rp 152,280,000 Rp 15,228,000 Rp 112,800,000
Rp -
Rp -
Rp 488,430,000 Rp 48,843,000 Rp 361,800,000
J1
PT. JUARA SEJATI
CASH RECEIPTS JOURNA
December 2015
(In Rp.)
Post Ref. DEBIT

Date Doc. Description
No. Cash In Bank
4 BKM-1 BEST DENKI Rp 39,285,000

9 BKM-2 AGYS Rp 38,800,000
23 BKM-3 ELEC SULATION Rp 45,750,000
TOTAL Rp 123,835,000
RECAPITULATION
DEBIT CREDIT
Rp 123,835,000 Rp 125,050,000
Rp 1,215,000
TOTAL Rp 125,050,000 TOTAL Rp 125,050,000

by : ............ .....................
Posted by : ............ .................. ...
PT. JUARA SEJATI
CASH RECEIPTS JOURNAL
December 2015
(In Rp.)
Page: _ CRJ 1
DEBIT CREDIT
OTHERS Accounts OTHERS
Acc. No Amount Receivable Acc. No Amount
4-120 Rp 1,215,000 Rp 40,500,000

Rp 38,800,000
Rp 45,750,000
Rp 1,215,000 Rp 125,050,000
CRJ 1
PT. JUARA SEJA
CASH PAYMENTS JOU
December 2015 (In
Post DEBIT
Doc. Ref.
Date Description Accounts Payable
No.
DES 1 BKK-1 GAJI KARYAWAN TERUTANG

2015 1 BKK-2 PEMBAYARAN SEWA PERALATAN
4 BKK-3 TOYOTA ASTRA
4 BKK-4 PELUNASAN PIUTANG Rp 39,500,000
11 BKK-5 PELUNASAN UTANG DAGANG Rp 51,000,000
18 BKK-6 PELUNASAN PAJAK SPT MASA
28 BKK-7 BANK BCA
TOTAL Rp 90,500,000
Rp 90,500,000
Rp 572,765,000
Rp 663,265,000
PT. JUARA SEJATI
CASH PAYMENTS JOURNAL
December 2015 (In Rp.)
Page: _ CPJ 1
DEBIT CREDIT
OTHERS OTHERS
Cash In Bank
2-120 Rp 32,575,000 Rp 32,575,000

1-180 Rp 36,000,000 Rp 36,000,000
1-340 Rp 450,000,000 Rp 450,000,000
Rp 39,500,000
Rp 51,000,000
2-130 Rp 31,450,000 Rp 35,765,000
2-132 Rp 2,765,000
2-134 Rp 1,550,000
2-210 Rp 14,575,000 Rp 18,425,000
9-11- Rp 3,850,000
Rp 572,765,000 Rp 663,265,000
Rp 663,265,000
CPJ 1
PT. JUARA SEJATI
PETTY CASH JOURNAL
December 2015
(In Rp.)
Date Doc. Description Post

No. Ref.
3 VKK-01 PEMBELIAN KEPERLUAN KANTOR

18 VKK-02 PEMBAYARAN REKENING LIST AIR TELP
22 VKK-03 PEMBELIAN KONSUMSI RAPAT
26 VKK-4 PEMBAYARAN IURAN KEBERSIHAN
29 VKK-05 PEMELIHARAAN PERLENGKAPAN KANTOR
30 VKK-06 PEMASANGAN IKLAN
Date Signature Prepared by : ............ ..................

Posted by : ............ ...................
RECAPITULATION
DEBET CREDIT
TOTAL TOTAL
PT. JUARA SEJATI
PETTY CASH JOURNAL
December 2015
(In Rp.)
Page: _ PCJ 1
DEBET
Account Name Acc. No. Amount
OTHER OPERATING EXPENSE 6-200 Rp 1,865,000
ACCRUAD EXPENSE 2-120 Rp 3,212,000
OTHER OPERATING EXPENSE 6-200 Rp 421,000
OTHER OPERATING EXPENSE 6-200 Rp 437,500
OTHER OPERATING EXPENSE Rp 1,854,500
ADVERTISING EXPENSE Rp 2,013,450
TOTAL Rp 9,803,450
Page: _ PCJ 1
CREDIT
Petty Cash
Rp 1,865,000
Rp 3,212,000
Rp 421,000
Rp 437,500
Rp 1,854,500
Rp 2,013,450
Rp -
Rp 9,803,450
PT. JUARA SEJATI
DATE DOC. NO DESCRIPTION POST. DEBIT

REF
1
23 ACCOUNT PAYABLE Rp 19,690,000
2
VAT IN
3
MARCHANDISE INVEMTORY
4
5
29 VAT OUT Rp 1,471,500
6
SALS RETURN AND ALLOWANCE Rp 14,715,000
7
ACCOUNTS RECEIVABLE
8
9
MARCHANDISE INVENTORY Rp 10,900,000
10
COGS
11
12
30 PETTY CASH Rp 9,000
13
OTHER OPERATING EXPENSE
14
15
16
17
18
19
20
TOTAL Rp 46,785,500
RECAPITULATION
DEBIT CREDIT
TOTAL TOTAL
###
PT. JUARA SEJATI
GENERAL JOURNAL
December 2015 (in Rp.)
Page: GJ 1
CREDIT
Rp 1,790,000
Rp 17,900,000
Rp 16,186,500
Rp 10,900,000
Rp 9,000
Rp 46,785,500
Date Signature
Prepared by : ............ .....................
Posted by : ............ .....................

Page: GJ 1
Date Signature
........ .....................
......... .....................
PT. JUA
INVENT
December
: PS3
No Product Location : PS3 Slim 320GB
: Store Basement
Date Post Purchased Sold

Ref.
Units Unit Cost Total Units Unit Cost
7 F-IM07 20 Rp 3,100,000 Rp 62,000,000

Rp -
8 Rp - 25 Rp 3,000,000
Rp -
18 Rp - 20 Rp 3,000,000
21 27 Rp 3,100,000 Rp 83,700,000
23 -2 Rp 3,100,000 -Rp 6,200,000
Rp - 15 Rp 3,100,000
30 14 Rp 3,100,000 Rp 43,400,000
29 Rp - -1 Rp 3,100,000
TOTAL Rp -
1
2
3
4
5
6
7
8
9
10
11
12
Date Signature
Prepared by : ............ .....................
PT. JUARA SEJATI
INVENTORY CARD
Sold Balance
Total Units Unit Cost Total
45 Rp 3,000,000 Rp 135,000,000
45 Rp 3,000,000 Rp 135,000,000
20 Rp 3,100,000 Rp 62,000,000
Rp 75,000,000 20 Rp 3,000,000 Rp 60,000,000
Rp - 20 Rp 3,100,000 Rp 62,000,000
Rp 60,000,000 20 Rp 3,100,000 Rp 62,000,000
Rp - 47 Rp 3,100,000 Rp 145,700,000
Rp - 45 Rp 3,100,000 Rp 139,500,000
Rp 46,500,000 30 Rp 3,100,000 Rp 93,000,000
Rp - 44 Rp 3,100,000 Rp 136,400,000
-Rp 3,100,000 45 Rp 3,100,000 Rp 139,500,000
Rp - Rp -
1
2
3
4
5
6
7
8
9
10
11
12
PT. JUARA
INVENTOR
December 20
No Product : PS4
Location : PS4 Machine Console
: Store Basement
Date Post Purchased Sold

Ref.
Units Unit Cost Total Units Unit Cost
7 F-IM 07 15 Rp 3,900,000 Rp 58,500,000

Rp -
8 Rp - 17 Rp 3,800,000
Rp -
18 Rp - 13 Rp 3,800,000
21 22 Rp 3,900,000 Rp 85,800,000
23 -3 Rp 3,900,000 -Rp 11,700,000
Rp - 17 Rp 3,900,000
30 21 Rp 3,900,000 Rp 81,900,000
29 Rp - -2 Rp 3,900,000
TOTAL Rp -
1
2
3
4
5
6
7
8
9
10
11
12
PT. JUARA SEJATI
INVENTORY CARD
Sold Balance
Total Units Unit Cost Total
30 Rp 3,800,000 Rp 114,000,000
30 Rp 3,800,000 Rp 114,000,000
15 Rp 3,900,000 Rp 58,500,000
Rp 64,600,000 13 Rp 3,800,000 Rp 49,400,000
Rp - 15 Rp 3,900,000 Rp 58,500,000
Rp 49,400,000 15 Rp 3,900,000 Rp 58,500,000
Rp - 37 Rp 3,900,000 Rp 144,300,000
Rp - 34 Rp 3,900,000 Rp 132,600,000
Rp 66,300,000 17 Rp 3,900,000 Rp 66,300,000
Rp - 38 Rp 3,900,001 Rp 148,200,038
-Rp 7,800,000 40 Rp 3,900,002 Rp 156,000,080
Rp - Rp -
Date Signature
Prepared by : ............ .....................
1
2
3
4
5
6
7
8
9
10
11
12
PT. JUARA SEJATI
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Customer : BEST DENKI Code : CUST-01

DATE DESCRIPTION POST. DEBIT CREDIT BALANCE
REF. DEBIT
SALDO AWAL Rp 40,500,000
CRJ Rp 40,500,000 Rp -
SJ Rp 162,459,000 Rp 162,459,000
1 1
2 2
3 3
4 4
5 5
Customer : ELEC SOLUTION
Code : CUST-02

REF. DEBIT
SJ Rp 207,306,000 Rp 253,056,000
CRJ Rp 45,750,000 Rp 207,306,000
1 1
2 2
3 3
4 4
5 5
Customer : AGYS Code : CUST-03
1 1
2 2
3 3
4 4
5 5

REF. DEBIT
SJ Rp 167,508,000 Rp 206,308,000
CRJ Rp 38,800,000 Rp 167,508,000
GJ Rp 16,186,500 Rp 151,321,500
Date Signature
Prepared by : ............ .....................
Code : CUST-01
BALANCE
CREDIT
1
2
3
4
5
BALANCE
CREDIT
1
2
3
4
5
1
2
3
4
5
BALANCE
CREDIT
PT. JUARA SEJATI
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
Supplier : PT. JAYATEKNO Code : SUP-01

REF. DEBIT
SALDO AWAL
PJ Rp 186,450,000
CPJ Rp 39,500,000
GJ Rp 19,690,000
1 1
2 2
3 3
4 4
5 5
Supplier : PT. INDOMAKMUR Code : SUP-02

REF. DEBIT
SALDO AWAL
PJ Rp 132,550,000
1 1
2 2
3 3
4 4
5 5
Supplier : PT. SEHATI Code : SUP-03
1 1
2 2
3 3
4 4
5 5

REF.
DEBIT
SALDO AWAL
PJ Rp 137,830,000
CPJ Rp 51,000,000
Date Signature
Prepared by : ............ .....................
Code : SUP-01
BALANCE
CREDIT
Rp 39,500,000
Rp 225,950,000
Rp 186,450,000
Rp 166,760,000
1
2
3
4
5
BALANCE
CREDIT
Rp 47,600,000
Rp 180,150,000
1
2
3
4
5
1
2
3
4
5
BALANCE
CREDIT
Rp 51,000,000
Rp 188,830,000
Rp 137,830,000
PT. JUARA SEJATI
GENERAL LEDGER
Account : Cash in Bank Acct. No. : 1-110

DATE DESCRIPTION POST. REF. DEBIT CREDIT Balance
DEBIT
BALANCE Rp 732,750,000
CRJ Rp 123,835,000 Rp 856,585,000
CPJ Rp 663,265,000 Rp 193,320,000
Account : Petty Cash Acct. No. : 1-120

DATE DESCRIPTION POST. DEBIT CREDIT Balance
REF.
DEBIT
PCJ Rp 9,803,450 Rp 15,646,550
GJ Rp 9,000 Rp 15,655,550
Account : Accounts Receivable Acct. No. : 1-130

REF.
DEBIT
SJ Rp 537,273,000 Rp 662,323,000
CRJ Rp 125,050,000 Rp 537,273,000
GJ Rp 16,186,500 Rp 521,086,500
Account : Allowance of Doubtful Debt Acct. No. : 1-140

REF.
DEBIT
BALANCE
Account : Merchandise Inventory Acct. No. : 1-150

REF.
DEBIT
PJ Rp 415,300,000 Rp 664,300,000
SJ Rp 361,800,000 Rp 302,500,000
GJ Rp 17,900,000 Rp 284,600,000
GJ Rp 10,900,000 Rp 295,500,000
Account : Office Supplies Acct. No. : 1-160

REF.
DEBIT
Account : Prepaid Insurance Acct. No. : 1-170

REF.
DEBIT
Account : Prepaid Rent Acct. No. : 1-180
REF.
DEBIT
BALANCE
CPJ Rp 36,000,000 Rp 36,000,000
Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

REF.
DEBIT
BALANCE
Account : VAT (Value Added Tax) In Acct. No. : 1-191

REF.
DEBIT
BALANCE
GJ Rp 41,530,000 Rp 41,530,000
PJ Rp 1,790,000 Rp 39,740,000
Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

REF.
DEBIT
-
Account : Land Acct. No. : 1-310

REF.
DEBIT
BALANCE Rp 2,400,000,000
Account : Buildings Acct. No. : 1-320

REF.
DEBIT
BALANCE Rp 1,260,000,000
Account : Acc. Depreciation – Buildings Acct. No. : 1-321

REF.
DEBIT
BALANCE
Account : Equipment Acct. No. : 1-330

REF.
DEBIT
Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

REF.
DEBIT
BALANCE
Account : Automobile Acct. No. : 1-340

REF.
DEBIT
BALANCE
CPJ Rp 450,000,000 Rp 450,000,000
Account : Acc. Depreciaton – Automobile Acct. No. : 1-341

REF.
DEBIT
BALANCE
Account : Accounts Payable Acct. No. : 2-110

REF.
DEBIT
BALANCE
PJ Rp 456,830,000
GJ Rp 19,690,000
CPJ Rp 90,500,000
Account : Accrued Expense Acct. No. : 2-120

REF.
DEBIT
BALANCE
PCJ Rp 3,212,000
CPJ Rp 32,575,000
Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

REF.
DEBIT
BALANCE
CPJ Rp 31,450,000
Account : VAT (Value Added Tax) Out Acct. No. : 2-131

DATE DESCRIPTION POST. DEBIT Balance
REF. CREDIT
DEBIT
BALANCE
SJ Rp 48,843,000
GJ Rp 1,471,500
Account : Income Tax Article 21 Payable Acct. No. : 2-132

REF.
DEBIT
BALANCE
CPJ Rp 2,765,000 Rp -
Account : Income Tax Article 23 Payable Acct. No. : 2-133

REF.
DATE DESCRIPTION POST. DEBIT CREDIT
REF.
DEBIT
BALANCE
Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

REF.
DEBIT
BALANCE
CPJ Rp 1,550,000 Rp -
Account : BCA Bank, Loan Acct. No. : 2-210

REF.
DEBIT
BALANCE
CPJ Rp 14,575,000
Account : Stock Capital Acct. No. : 3-110

REF.
DEBIT
BALANCE
Account : Retained Earnings Acct. No. : 3-130

REF.
DEBIT
BALANCE
Account : Sales Acct. No. : 4-110

REF.
DEBIT
BALANCE
SJ Rp 488,430,000
Account : Sales Discount Acct. No. : 4-120

REF.
DEBIT
CRJ Rp 1,215,000 Rp 42,675,000
Account : Sales Return and Allowance Acct. No. : 4-130

REF.
DEBIT
BALANCE
GJ Rp 14,715,000 Rp 14,715,000
Account : Cost of Merchandise Sold Acct. No. : 5-110

REF.
DEBIT
SJ Rp 361,800,000 Rp 1,307,121,000
GJ Rp 10,900,000 Rp 1,296,221,000
Account : Utilities Expense Acct. No. : 6-110
REF.
DEBIT
Account : Office Supplies Expense Acct. No. : 6-120

REF.
DEBIT
Account : Doubtful Debts Expense Acct. No. : 6-131

REF.
DEBIT
Account : Spoilage Expense Acct. No. : 6-140

REF.
DEBIT
Account : Depreciation Expense Acct. No. : 6-151

REF.
DEBIT
Account : Insurance Expense Acct. No. : 6-160

REF.
DEBIT
Account : Rent Expense Acct. No. : 6-170

REF.
DEBIT
BALANCE
Account : Wages and Salaries Acct. No. : 6-180

REF.
DEBIT
Account : Advertising Expense Acct. No. : 6-190

REF.
DEBIT
PCJ Rp 2,013,450 Rp 34,918,450
Account : Others Operating Expense Acct. No. : 6-200

REF.
DEBIT
PCJ Rp 4,578,000 Rp 30,013,000
GJ Rp 9,000 Rp 30,004,000
Account : Interest Income Acct. No. : 8-110
REF.
DEBIT
BALANCE
Account : Freights Collected Acct. No. : 8-140

DATE DESCRIPTION POST. REF. DEBIT CREDIT Balance
DEBIT
BALANCE
Account : Late Fees Collected Acct. No. : 8-150

DATE DESCRIPTION POST. REF. DEBIT CREDIT
BALANCE
Account : Interest Expenses Acct. No. : 9-110

REF.
BALANCE
CPJ Rp 3,850,000
Account : Bank Service Charges Acct. No. : 9-120

REF.
BALANCE
Account : Income Tax Article 4(2) Expense Acct. No. : 9-140

REF.
BALANCE
Account : Income Tax Expense Acct. No. : 9-145

REF.
BALANCE
Account : Late Fees Expenses Acct. No. : 9-150
REF.
BALANCE
1-110
Balance
CREDIT
1-120
Balance
CREDIT
1-130
Balance
CREDIT
1-140
Balance
CREDIT
Rp 26,575,000
1-150
Balance
CREDIT
1-160
Balance
CREDIT
1-170
Balance
CREDIT
1-180
Balance
CREDIT
1-190
Balance
CREDIT
1-191
Balance
CREDIT
1-192
Balance
CREDIT
1-310
Balance
CREDIT
1-320
Balance
CREDIT
1-321
Balance
CREDIT
Rp 435,750,000
1-330
Balance
CREDIT
1-331
Balance
CREDIT
Rp 510,055,000
1-340
Balance
CREDIT
1-341
Balance
CREDIT
2-110
Balance
CREDIT
Rp 138,100,000
Rp 594,930,000
Rp 575,240,000
Rp 484,740,000
2-120
Balance
CREDIT
Rp 35,787,000
Rp 32,575,000
Rp -
2-130
Balance
CREDIT
Rp 31,450,000
Rp -
2-131
Balance
CREDIT
Rp 48,843,000
Rp 47,371,500
2-132
Balance
CREDIT
Rp 2,765,000
2-133
Balance
CREDIT
2-134
Balance
CREDIT
Rp 1,550,000
2-210
Balance
CREDIT
Rp 550,000,000
Rp 535,425,000
3-110
Balance
CREDIT
Rp 900,000,000
3-130
Balance
CREDIT
Rp 2,727,244,000
4-110
Balance
CREDIT
Rp 1,965,665,000
Rp 2,454,095,000
4-120
Balance
CREDIT
4-130
Balance
CREDIT
5-110
Balance
CREDIT
6-110
Balance
CREDIT
6-120
Balance
CREDIT
6-131
Balance
CREDIT
6-140
Balance
CREDIT
6-151
Balance
CREDIT
6-160
Balance
CREDIT
6-170
Balance
CREDIT
6-180
Balance
CREDIT
6-190
Balance
CREDIT
6-200
Balance
CREDIT
8-110
Balance
CREDIT
Rp 22,155,000
8-140
Balance
CREDIT
Rp 5,965,000
8-150
Balance
DEBIT CREDIT
Rp 7,866,000
9-110
Balance
DEBIT CREDIT
Rp 14,788,000
Rp 18,638,000
9-120
Balance
DEBIT CREDIT
Rp 12,976,000
9-140
Balance
DEBIT CREDIT
Rp 6,245,000
9-145
Balance
DEBIT CREDIT
9-150
Balance
DEBIT CREDIT
Rp 2,320,000
PT. JUARA SEJATI
UNADJUSTED TRIAL BALANCE DESEM
(in Rp.)
ACCT. NO ACCOUNT TITLE DEBIT

1-110 Cash in Bank Rp 193,320,000
1-120 Petty Cash Rp 15,655,550
1-130 Accounts Receivable Rp 521,086,500
1-140 Allowance of Doubtful Debt
1-150 Merchandise Inventory Rp 295,500,000
1-160 Office Supplies Rp 28,300,000
1-170 Prepaid Insurance Rp 48,750,000
1-180 Prepaid Rent Rp 36,000,000
1-190 VAT (Value Added Tax) Receivable
1-191 VAT (Value Added Tax) In Rp 39,740,000
1-192 Prepaid Income Tax Article 25 Rp 13,950,000
1-310 Land Rp 2,400,000,000
1-320 Buildings Rp 1,260,000,000
1-321 Acc. Depreciation – Buildings
1-330 Equipment Rp 829,920,000
1-331 Acc. Depreciaton – Equipment
1-340 Automobile Rp 450,000,000
1-341 Acc. Depreciaton – Automobile
2-110 Accounts Payable
2-120 Accrued Expense
2-130 VAT (Value Added Tax) Payable
2-131 VAT (Value Added Tax) Out Rp -
2-132 Income Tax Article 21 Payable
2-133 Income Tax Article 23 Payable
2-134 Income Tax Article 25/29 Payable
2-210 BCA Bank, Loan
3-110 Stock Capital
3-130 Retained Earnings
4-110 Sales
4-120 Sales Discount Rp 42,675,000
4-130 Sales Return and Allowance Rp 14,715,000
5-110 Cost of Merchandise Sold Rp 1,296,221,000
6-110 Utilities Expense Rp 25,984,000
6-120 Office Supplies Expense Rp 9,543,000
6-131 Doubtful Debts Expense Rp 15,760,000
6-140 Spoilage Expense Rp 4,575,000
6-151 Depreciation Expense Rp 152,845,000
6-160 Insurance Expense Rp 29,250,000
6-170 Rent Expense
6-180 Wages and Salaries Rp 328,350,000
6-190 Advertising Expense Rp 34,918,450
6-200 Others Operating Expense Rp 30,004,000
8-110 Interest Income
8-140 Freights Collected
8-150 Late Fees Collected
9-110 Interest Expenses Rp 18,638,000
9-120 Bank Service Charges Rp 12,976,000
9-140 Income Tax Article 4(2) Expense Rp 6,245,000
9-145 Income Tax Expense
9-150 Late Fees Expenses Rp 2,320,000
TOTAL Rp 8,157,241,500
PT. JUARA SEJATI
STED TRIAL BALANCE DESEMBER, 31 2015
(in Rp.)
CREDIT
Rp 26,575,000
Rp 435,750,000
Rp 510,055,000
Rp 484,740,000
Rp -
Rp -
Rp 47,371,500
Rp 535,425,000
Rp 900,000,000
Rp 2,727,244,000
Rp 2,454,095,000
Rp 22,155,000
Rp 5,965,000
Rp 7,866,000
Rp 8,157,241,500
PT. JUARA SEJATI
GENERAL JOURNAL - ADJUSTING ENTRIES
December, 31 2015 (in Rp.)
DATE DOC. NO DESCRIPTION POST. DEBIT

REF
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48 TOTAL
RECAPITULATION
DEBIT CREDIT
Acc. No A Acc. Amount
m No
o
u
n
t
TOTAL TOT
AL
by : ............ .....................
Page:
CREDIT
TRIAL BALANCE
ACC. NO DESCRIPTION
DEBIT CREDIT
1-110 Cash in Bank Rp 193,320,000 -
1-120 Petty Cash Rp 15,655,550 -
1-130 Accounts Receivable Rp 521,086,500 -
1-140 Allowance of Doubtful Debt - Rp 26,575,000
1-150 Merchandise Inventory Rp 295,500,000 -
1-160 Office Supplies Rp 28,300,000 -
1-170 Prepaid Insurance Rp 48,750,000 -
1-180 Prepaid Rent Rp 36,000,000 -
1-190 VAT (Value Added Tax) Receivable - -
1-191 VAT (Value Added Tax) In Rp 39,740,000 -
1-192 Prepaid Income Tax Article 25 Rp 13,950,000 -
1-310 Land Rp 2,400,000,000 -
1-320 Buildings Rp 1,260,000,000 -
1-321 Acc. Depreciation – Buildings - Rp 435,750,000
1-330 Equipment Rp 829,920,000 -
1-331 Acc. Depreciaton – Equipment - Rp 510,055,000
1-340 Automobile Rp 450,000,000 -
1-341 Acc. Depreciaton – Automobile - -
2-110 Accounts Payable - Rp 484,740,000
2-120 Accrued Expense - -
2-130 VAT (Value Added Tax) Payable - -
2-131 VAT (Value Added Tax) Out - Rp 47,371,500
2-132 Income Tax Article 21 Payable - -
2-133 Income Tax Article 23 Payable - -
2-134 Income Tax Article 25/29 Payable - -
2-210 BCA Bank, Loan - Rp 535,425,000
3-110 Stock Capital - Rp 900,000,000
3-130 Retained Earnings - Rp 2,727,244,000
4-110 Sales - Rp 2,454,095,000
4-120 Sales Discount Rp 42,675,000 -
4-130 Sales Return and Allowance Rp 14,715,000 -
5-110 Cost of Merchandise Sold Rp 1,296,221,000 -
6-110 Utilities Expense Rp 25,984,000 -
6-120 Office Supplies Expense Rp 9,543,000 -
6-131 Doubtful Debts Expense Rp 15,760,000 -
6-140 Spoilage Expense Rp 4,575,000 -
6-151 Depreciation Expense Rp 152,845,000 -
6-160 Insurance Expense Rp 29,250,000 -
6-170 Rent Expense - -
6-180 Wages and Salaries Rp 328,350,000 -
6-190 Advertising Expense Rp 34,918,450 -
6-200 Others Operating Expense Rp 30,004,000 -
8-110 Interest Income - Rp 22,155,000
8-140 Freights Collected - Rp 5,965,000
8-150 Late Fees Collected - Rp 7,866,000
9-110 Interest Expenses Rp 18,638,000 -
9-120 Bank Service Charges Rp 12,976,000 -
9-140 Income Tax Article 4(2) Expense Rp 6,245,000 -
9-145 Income Tax Expense - -
9-150 Late Fees Expenses Rp 2,320,000 -
TOTAL Rp 8,157,241,500 Rp 8,157,241,500

Net Income
PT. JUARA SEJATI
WORKING SHEET
ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE
DEBIT CREDIT DEBIT CREDIT

INCOME STATEMENT STATEMENT of FINANCIAL POSITION
DEBIT CREDIT DEBIT CREDIT

PT. JUARA SEJATI
BANK RECONCILIATION - BANK MEGA
Desember, 31 2015
(in Rp.)
1
2 Cash balance per bank statement
3
4 Cash balance per books
5 Add :
6 Less:
7
8
9
10 Adjusted cash balance per books
11
Date Signature
Prepared by : ............ .....................
PT. JUARA SEJATI

RETAINED EARNINGS STATEMENT
For the Year Ended December , 31 2015
(in Rp.)
Date Signature
Prepared by : ............ .....................
UARA SEJATI
ILIATION - BANK MEGA
mber, 31 2015
(in Rp.)
ENT
2015
1
2
3
4
7
8
9
10
11
PT. JUARA SEJATI
INCOME STATEMENT
(in Rp.)
REVENUES
Net Sales
Less : Cost of Merchandise Sold

Gross Profit
OPERATING EXPENSE
Total Operating Expense

Operating Profit
OTHER REVENUES / GAINS
Total Other Revenues/Gains OTHER EXPENSE / LOSSES
Net Income
1
2
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Date
Prepared by : ............
Signature
.....................
1
2
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
PT. JUARA SEJATI
STATEMENT OF FINANCIAL POSITION
Per December, 31 2015
(in Rp.)
ASSET
CURRENT ASSET
TOTAL CURRENT ASSET

FIXED ASSETS
TOTAL FIXED ASSETS

TOTAL ASSET
PT. JUARA SEJATI
T OF FINANCIAL POSITION
r December, 31 2015
(in Rp.)
LIABILITIES 1
CURRENT LIABILITIES 2
3
4
5
6
7
8
9
10
11
12
13
TOTAL CURRENT LIABILITIES 14
LONG TERM LIABILITY 15
16
TOTAL LIABILITIY 17
18
OWNER'S EQUITY 19
20
21
22
23
TOTAL OWNER'S EQUITY 24
TOTAL LIABILTIES & OWNER'S EQUITY 25
Date Signature
Prepared by : ............ .....................

PT. JUARA SEJATI
CASH FLOW STATEMENT
(in Rp.)
CASH FLOW FROM OPERATING ACTIVITIES

Cash receipts:
Cash Receipts from Operating Activities
Cash payments:
Cash Payments from Operating Activities

Net cash provided by operating activities
CASH FLOW FROM INVESTING ACTIVITIES
CASH FLOW FROM FINANCING ACTIVITIES
Net increase/decrease in cash
Cash at December 31, 2015
Cash at December 31, 2015

1
2
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
Date
Prepared by : ............
Signature
.....................
1
2
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
PT. JUARA SEJATI
GENERAL JOURNAL - CLOSING ENTRIES
DATE DOC. DESCRIPTION POST. DEBIT

NO REF
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32 TOTAL
RECAPITULATION
DEBIT CREDIT
Total Total
Page: GJ 01
CREDIT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

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PT.

7 F-IM07 PT. INDO MAKMUR Rp 120,500,000

Total Rp 456,830,000 Total Rp 456,830,000

Doc. Post DEBIT

TOTAL Rp 537,273,000 Rp 361,800,000

TOTAL Rp 899,073,000 TOTAL Rp 899,073,000

Post Ref. DEBIT

4 BKM-1 BEST DENKI Rp 39,285,000

TOTAL Rp 125,050,000 TOTAL Rp 125,050,000

4-120 Rp 1,215,000 Rp 40,500,000

DES 1 BKK-1 GAJI KARYAWAN TERUTANG

28 BKK-7 BANK BCA

2-120 Rp 32,575,000 Rp 32,575,000

Date Doc. Description Post

3 VKK-01 PEMBELIAN KEPERLUAN KANTOR

Date Signature Prepared by : ............ ..................

DATE DOC. NO DESCRIPTION POST. DEBIT

Posted by : ............ .....................

Date Post Purchased Sold

7 F-IM07 20 Rp 3,100,000 Rp 62,000,000

Date Post Purchased Sold

7 F-IM 07 15 Rp 3,900,000 Rp 58,500,000

Customer : BEST DENKI Code : CUST-01

DATE DESCRIPTION POST. DEBIT CREDIT BALANCE

DATE DESCRIPTION POST. DEBIT CREDIT BALANCE

Supplier : PT. JAYATEKNO Code : SUP-01

DATE DESCRIPTION POST. DEBIT CREDIT BALANCE

DATE DESCRIPTION POST. DEBIT CREDIT BALANCE

Account : Cash in Bank Acct. No. : 1-110

Account : Petty Cash Acct. No. : 1-120

Account : Accounts Receivable Acct. No. : 1-130

Account : Allowance of Doubtful Debt Acct. No. : 1-140

Account : Merchandise Inventory Acct. No. : 1-150

Account : Office Supplies Acct. No. : 1-160

Account : Prepaid Insurance Acct. No. : 1-170

Account : VAT (Value Added Tax) Receivable Acct. No. : 1-190

Account : VAT (Value Added Tax) In Acct. No. : 1-191

Account : Prepaid Income Tax Article 25 Acct. No. : 1-192

Account : Land Acct. No. : 1-310

Account : Buildings Acct. No. : 1-320

Account : Acc. Depreciation – Buildings Acct. No. : 1-321

Account : Equipment Acct. No. : 1-330

Account : Acc. Depreciaton – Equipment Acct. No. : 1-331

Account : Automobile Acct. No. : 1-340

Account : Acc. Depreciaton – Automobile Acct. No. : 1-341

Account : Accounts Payable Acct. No. : 2-110

Account : Accrued Expense Acct. No. : 2-120

Account : VAT (Value Added Tax) Payable Acct. No. : 2-130

Account : VAT (Value Added Tax) Out Acct. No. : 2-131

Account : Income Tax Article 21 Payable Acct. No. : 2-132

Account : Income Tax Article 23 Payable Acct. No. : 2-133

Account : Income Tax Article 25/29 Payable Acct. No. : 2-134

Account : BCA Bank, Loan Acct. No. : 2-210

Account : Stock Capital Acct. No. : 3-110

Account : Retained Earnings Acct. No. : 3-130

Account : Sales Acct. No. : 4-110

Account : Sales Discount Acct. No. : 4-120

Account : Sales Return and Allowance Acct. No. : 4-130

Account : Cost of Merchandise Sold Acct. No. : 5-110

Account : Office Supplies Expense Acct. No. : 6-120

Account : Doubtful Debts Expense Acct. No. : 6-131

Account : Spoilage Expense Acct. No. : 6-140

Account : Depreciation Expense Acct. No. : 6-151

Account : Insurance Expense Acct. No. : 6-160