PT.

PAULIN ABADI SEJAHTERA

INCOME STATEMENT
For The Year Ended, December, 31, 2019
Gross Profit
909,981,765
910,081,765
909,981,765
909,981,765
909,981,765

Earning before tax

587,812,515
587,812,515
587,913,015
587,812,513
587,812,515

Earning after tax

 PT. PAULIN ABADI SEJAHTERA
STATEMENTS OF RETAINED EARNING
FOR THE YEARS ENDED 31 DECEMBER 2019

Akun Number Particulars Retained Earning

Jika LABA --> menambah saldo laba
Jika RUGI --> mengurangi saldo laba

DIVIDEN --> mengurangi saldo laba

 PT. PAULIN ABADI SEJAHTERA
BALANCE SHEET
AS AT DECEMBER, 31, 2019 and 2018

ASSETS 2019 2018

Current Assets

Total Assets 1,681,572,965

N ABADI SEJAHTERA
BALANCE SHEET
CEMBER, 31, 2019 and 2018

LIABILITIES & EQUITIES 2019 2018

Current Liabilities

Total Liabilities & Equites 1,681,572,965 1,394,016,500

 PT. PAULIN ABADI SEJAHTERA
CASH FLOW STATEMENTS
For The Year Ended, December, 31, 2019
OPERATING ACTIVITIES
Income After Tax
Building Depreciation Beban yang sifatnya AKRUAL --> menam
Vehicles Depreciation Beban besifat akrual, contohnya; penyus
Equipment Depreciation
Uncollectible Accounts
Loss on Trade In
Notes Receivable Increase/Decrease ASET --> Aset tahun lalu dikurangi Aset t
Accounts Receivable Increase/Decrease KEWAJIBAN --> Kewajiban tahun berjala
Allowance for Uncollectible A Increase/Decrease
Merchandise Inventory Increase/Decrease
VAT In Increase/Decrease
Accrued Interest Receivable Increase/Decrease
Employee Receivable Increase/Decrease
Office Supplies Increase/Decrease
Prepaid Insurance Increase/Decrease
Prepaid Rent Increase/Decrease
Accounts Payable Increase/Decrease
Notes Payable Increase/Decrease
Accrued Expense Increase/Decrease
VAT Out Increase/Decrease
Income Tax Payable Increase/Decrease
Dividend Payable Increase/Decrease
VAT Payable Increase/Decrease
Net Cash flow from operating activities

INVESTING ACTIVITIES
Change for Vehicles
Net cash flow used to Investing activities
FINANCING ACTIVITIES
Deviden
Payment Bank Loan
Net cash flow Used to financing activities
Increase/Decrease Cash & Equivalent Cash
Cash & Equivalent Cash 31 desember 2018
Cash & Equivalent Cash 31 desember 2019 -
-
-
yang sifatnya AKRUAL --> menambah arus kas
besifat akrual, contohnya; penyusutan, kerugian piutang

> Aset tahun lalu dikurangi Aset tahun berjalan

BAN --> Kewajiban tahun berjalan dikurangi Kewajiban lalu
cash in bank
patty cash
 PT. PAULIN ABADI SEJAHTERA
Memorial Journal (CLOSING ENTRY)
December 2019 Page :

DOC.
DATE DESCRIPTION REF DEBIT CREDIT
NO.
CLOSING ---> menutup akun2 nom
Akun Nominal --> pendapatan, HP
 --> menutup akun2 nominal untuk dijadikan RETAINED EARNINGS
minal --> pendapatan, HPP, beban, dividen
 PT. PAULIN ABADI SEJAHTERA
CLOSING BALANCE
December 31, 2019

ACCOUNT
ACCOUNT NAME DEBIT CREDIT
NO.
1101 Cash In Bank
1102 Petty Cash
1103 Notes Receivable
1104 Accounts Receivable
1105 Allowance for Uncollectible Accounts
1106 Merchandise Inventory
1107 VAT In
1108 Accrued Interest Receivable
1109 Employee Receivable
1110 Office Supplies
1111 Prepaid Insurance
1112 Prepaid Rent
1201 Stock Invesment
1301 Land
1302 Building
1303 Building Accumulated Dep
1304 Vehicles
1305 Vehicles Accumulated Dep
1306 Equipment
1307 Equipment Accumulated Dep
2101 Accounts Payable
2102 Notes Payable
2103 Accrued Expense
2104 VAT Out
2105 Income Tax Payable
2106 Dividend Payable
2107 VAT Payable
2201 Bank Mandiri Loan
3101 Common Stock
3102 Dividend
3103 Retained Earnings