PT MANDIRI JAYA

GENERAL JOURNAL
Per 31 Desember 2020

Jurnal
NO
Kantor Pusat
1 Inv. in branch Rp 1,000,000
Cash Rp 1,000,000
2 Inv. in branch Rp 100,000
Suppplies Rp 100,000
Inv. in branch Rp 200,100,000
Inventory Rp 200,100,000
3 Inv. in branch Rp 701,000,000
Building Rp 701,000,000
Acc. Depre. Building Rp 100,000,000
Inv. in branch Rp 100,000,000
Inv. in branch Rp 150,100,000
Vehicle Rp 150,100,000
Acc. Depre. vehicle Rp 7,000,000
Inv. in branch Rp 7,000,000
4 Inventory Rp 1,000,000
Inv. in branch Rp 1,000,000
5 Cash Rp 201,000,000
Sales Rp 201,000,000

6 COGS Rp 130,650,000
Inventory Rp 130,650,000
7 Inventory Rp 201,500,000
Account payable Rp 201,500,000
8 Selling Expense Rp 33,500,000
Cash Rp 33,500,000
9 Electricity Expense Rp 9,010,000
Cash Rp 9,010,000
10

11 Depre. Exp. of Building (Selling) Rp 14,180,000

Depre. Exp. of Building (Adm) Rp 21,270,000
Acc. depre. Building Rp 35,450,000
12 Depre. Exp. of Vehicle (Selling) Rp 6,595,000
Depre. Exp. of Vehicle (Adm) Rp 6,595,000
Acc. depre. Vehicle Rp 13,190,000
13 Inv. in branch Rp 10,100,000
Adm. Expense Rp 10,100,000
14 Advertising expense Rp 12,010,000
 Inv. in branch Rp 8,090,000
Cash Rp 20,100,000
15 Cash Rp 10,100,000
Inv. in branch Rp 10,100,000

Perhitungan
Building Rp 709,000,000
Vehicle Rp 131,900,000
NDIRI JAYA
AL JOURNAL
esember 2020

Jurnal
Cabang Surabaya
Cash Rp 1,000,000
Home Office Rp 1,000,000
Supplies Rp 100,000
Home Office Rp 100,000
inventory Rp 200,100,000
Home Office Rp 200,100,000
Building Rp 701,000,000
Home Office Rp 701,000,000
Home Office Rp 100,000,000
Acc. Depre. Building Rp 100,000,000
Vehicle Rp 150,100,000
Home Office Rp 150,100,000
Home Office Rp 7,000,000
Acc. Depre. vehicle Rp 7,000,000
Home Office Rp 1,000,000
inventory Rp 1,000,000
Inventory Rp 101,000,000
Cash Rp 101,000,000
Cash Rp 101,000,000
Sales Rp 101,000,000
COGS Rp 60,600,000
Inventory Rp 60,600,000
Inventory Rp 120,000,000
Account payable Rp 120,000,000
Selling Expense Rp 20,100,000
Cash Rp 20,100,000
Electricity Expense Rp 6,500,000
Cash Rp 6,500,000
Equipment Rp 50,100,000
Cash Rp 50,100,000

Depre. Exp. of Building (Selling) Rp 14,020,000

Depre. Exp. of Building (Adm) Rp 21,030,000
Acc. depre. Building Rp 35,050,000
Depre. Exp. of Vehicle (Selling) Rp 7,505,000
Depre. Exp. of Vehicle (Adm) Rp 7,505,000
Acc. depre. Vehicle Rp 15,010,000
Adm. Expense Rp 10,100,000
Home office Rp 10,100,000
Advertising. Expense Rp 8,090,000
 Home office Rp 8,090,000

Home Office Rp 10,100,000

Cash Rp 10,100,000
 PT MANDIRI JAYA
KERTAS KERJA LAPORAN GABUNGAN
Per 31 Desember 2020

Keterangan Kantor Pusat Kantor Cabang

Sales Rp 201,000,000 Rp 101,000,000

COGS -Rp 130,650,000 -Rp 60,600,000
Gross Profit Rp 70,350,000 Rp 40,400,000

Selling Expense Rp 33,500,000 Rp 20,100,000

Adm Expense -Rp 10,100,000 Rp 10,100,000
Electricity Expense Rp 9,010,000 Rp 6,500,000
Advertising Expense Rp 12,010,000 Rp 8,090,000
Depre. Exp. of Building (Selling) Rp 14,180,000 Rp 14,020,000
Depre. Exp. of Building (Adm) Rp 21,270,000 Rp 21,030,000
Depre. Exp. of Vehicle (Selling) Rp 6,595,000 Rp 7,505,000
Depre. Exp. of Vehicle (Adm) Rp 6,595,000 Rp 7,505,000
Rp 93,060,000 -Rp 94,850,000
Net Income/RE -Rp 22,710,000 -Rp 54,450,000

Asset
Current Assets
Cash Rp 403,992,500 -Rp 85,800,000
Bank Rp 1,887,546,111 Rp -
Account Receivable Rp 376,000,000 Rp -
Inventory Rp 680,815,833 Rp 359,500,000
Inv. in Branch Rp 952,390,000 Rp -
Supplies Rp 46,430,000 Rp 100,000
Prepaid Expense Rp 12,220,000 Rp -
Total Current Assets Rp 4,359,394,444 Rp 273,800,000
Fixed Assets
Equpiment Rp - Rp 50,100,000
Land Rp 3,760,000,000 Rp -
Building Rp 709,000,000 Rp 701,000,000
Vehicle Rp 131,900,000 Rp 150,100,000
Acc. Depre. Building -Rp 170,450,000 -Rp 135,050,000
Acc. Depre. Vehicle -Rp 23,325,417 -Rp 22,010,000
Total Fixed Assets Rp 4,407,124,583 Rp 744,140,000
TOTAL ASSETS Rp 8,766,519,027 Rp 1,017,940,000
Liabilities and Equity
Account Payable Rp 290,800,000 Rp 120,000,000
Notes Payable Rp 111,625,000
Bank Loan Rp 1,573,194,444
Unearned Revenue Rp 117,500,000
Home Office Rp 952,390,000
Shareholder's Equity Rp 6,696,109,582
Retained Earning -Rp 22,710,000 -Rp 54,450,000
Total Liabilities and Equity Rp 8,766,519,026 Rp 1,017,940,000
YA
GABUNGAN
2020

Eliminasi
Laporan Gabungan
Debit Credit
Rp 302,000,000
-Rp 191,250,000
Rp 110,750,000

Rp 53,600,000
Rp -
Rp 15,510,000
Rp 20,100,000
Rp 28,200,000
Rp 42,300,000
Rp 14,100,000
Rp 14,100,000
-Rp 187,910,000
-Rp 77,160,000

Rp 318,192,500
Rp 1,887,546,111
Rp 376,000,000
Rp 1,040,315,833
Rp 952,390,000 Rp -
Rp 46,530,000
Rp 12,220,000
Rp 3,680,804,444

Rp 50,100,000
Rp 3,760,000,000
Rp 1,410,000,000
Rp 282,000,000
-Rp 305,500,000
-Rp 45,335,417
Rp 5,151,264,583
Rp 9,784,459,027

Rp 410,800,000
Rp 111,625,000
 Rp 1,573,194,444
Rp 117,500,000
Rp 952,390,000 Rp -
Rp 6,696,109,582
-Rp 77,160,000
Rp 8,832,069,026
 PT MANDIRI JAYA
LAPORAN LABA RUGI
Per 31 Desember 2020
Sales Rp 302,000,000
COGS -Rp 191,250,000
Gross Profit Rp 110,750,000

Selling Expense Rp 53,600,000

Adm Expense Rp -
Electricity Expense Rp 15,510,000
Advertising Expense Rp 20,100,000
Depre. Exp. of Building (Selling) Rp 28,200,000
Depre. Exp. of Building (Adm) Rp 42,300,000
Depre. Exp. of Vehicle (Selling) Rp 14,100,000
Depre. Exp. of Vehicle (Adm) Rp 14,100,000
Rp 187,910,000
Net Income/RE -Rp 77,160,000

PT MANDIRI JAYA
STATEMENT OF FINANCIAL POSITION
Per 31 Desember 2020
Asset Liabilities and Equity
Current Assets Liabilities
Cash Rp 318,192,500 Account Payable
Bank Rp 1,887,546,111 Notes Payable
Account Receivable Rp 376,000,000 Bank Loan
Inventory Rp 1,040,315,833 Unearned Revenue
Supplies Rp 46,530,000
Prepaid Expense Rp 12,220,000
Total Current Assets Rp 3,680,804,444 Total Liabilities
Fixed Assets Equity
Equpiment Rp 50,100,000 Shareholder's Equity
Land Rp 3,760,000,000 Retained Earning
Building Rp 1,410,000,000
Vehicle Rp 282,000,000
Acc. Depre. Building -Rp 305,500,000
Acc. Depre. Vehicle -Rp 45,335,417
Total Fixed Assets Rp 5,151,264,583 Total Equity
TOTAL ASSETS Rp 8,832,069,027 Total Liabilities and Equ
Rp 410,800,000
Rp 111,625,000
Rp 1,573,194,444
Rp 117,500,000

Rp 2,213,119,444

Rp 6,696,109,582
-Rp 77,160,000

Rp 6,618,949,582
Rp 8,832,069,026