PD ANGKASA

JURNAL UMUM (PENYESUAIAN)

Bulan Desember 2010

NO. POS
TANGGAL KETERANGAN DEBIT
BUKTI REF
Des 31 BM12-1 Cash In Bank 1-1100 5,070,000
Bank Service Charge 8-1200 250,000
Interest Revenue 7-1100
Penyesuaian rekening koran
31 BM12-2 Store supplies expense 6-1200 5,850,000
Store Supplies 1-1600
Rent Expenses 6-1600 2,500,000
Prepaid Rent 1-1800
Insurance Expenses 6-1500 1,250,000
Prepaid Insurance 1-1700
Bad Debt 6-1300 7,356,000
Allowance for doutbful debt 1-1400
Penyesuaian data akhir periode
31 BM12-3 Depreciation Expense 6-1400 1,250,000
Equipment Accum Dep 1 2110
Wages & Salaries 6-1700 3,500,000
Expense Payable 2-1200
Telephon & Electricity Expense 6-1100 1,000,000
Expense Payable 2-1200
Penyesuaian
31 BM12-4 PPN Outcome 2-1500 80,600,000
PPN Payable 2-1400
PPN Income 2-1600
Income Tax Expense 8-1300 4,200,000
Income Tax Payable 2-1300
TOTAL 112,826,000
KREDIT
Penyelesaian;
BM12-2 Perlengkapan neraca saldo - Persediaan akhir
5,320,000 10,700 - 4,850 = 5,850

Lngkh 1 4% x piutang di neraca saldo

5,850,000 4% x 658,900 = 26356
Lngkh 2 26,356 - Cadangkan kerugian piutang di neraca saldo
2,500,000 26,356 - 19,000 = 7,356

1,250,000 BM12-4 28% x Prepaid Tax di neraca saldo

28% x 15,000 = 4200
7,356,000

1,250,000

3,500,000

1,000,000

1,420,000
79,180,000

4,200,000
112826000
 PD ANGKASA
NERACA LAJUR
Per 31 Desember 2010

NERACA SALDO PENYESUAIAN

NO AKUN AKUN
DEBET KREDIT DEBET
1-1100 Cash in bank 250,120,000 5,070,000
1-1200 Petty Cash 5,950,000
1-1300 Account Receivable 658,900,000
1-1400 Allowance for doutbful debt 19,000,000
1-1500 Merchandise Inventory 597,300,000
1-1600 Store Supplies 10,700,000
1-1700 Prepaid Insurance 15,300,000
1-1800 Prepaid Rent 21,300,000
1 1900 Prepaid Tax 15,000,000
1 2100 Equipment at Cost 63,300,000
1 2110 Equipment Accum Dep 16,500,000
2-1100 Account Payable 806,080,000
2-1200 Expense Payable 1,425,000
2-1300 Income Tax Payable
2-1400 PPN Payable 1,500,000
2-1500 PPN Outcome 80,600,000 80,600,000
2-1600 PPN Income 79,180,000
2 2100 Bank Permata Loan 285,000,000
3-1100 Mr. Andrian Capital 365,250,000
3-1200 Deviden 800,000
3-1300 Mr. Andrian Drawing 25,400,000
4-1100 Sales 1,601,300,000
4-1200 Sales Return 50,000,000
5-1100 Cost of goods sold 1,225,500,000
5-1200 Freight Paid 8,800,000
6-1000 Advertising Expense 4,875,000
6-1100 Tel & Elec. Expense 8,700,000 1,000,000
6-1200 Store Supplies Expense 4,750,000 5,850,000
6-1300 Bad Debt Expense 15,100,000 7,356,000
6-1400 Depreciation Expense 16,500,000 1,250,000
6-1500 Insurance Expense 14,300,000 1,250,000
6-1600 Rent Expense 23,300,000 2,500,000
6-1700 Wage & Salaries Expense 38,800,000 3,500,000
6-1800 Other Operating Expense 9,800,000
7-1100 Interest Revenue 6,100,000
8-1100 Interest Expense 12,480,000
8-1200 Bank Service Charge 6,600,000 250,000
8-1300 Income Tax Expense 4,200,000
3,182,755,000 3,182,755,000 112,826,000
NET PROFIT
 PD ANGKASA
NERACA LAJUR
Per 31 Desember 2010

PENYESUAIAN NB DISESUAIKAN RUGI LABA NERACA

KREDIT DEBIT KREDIT DEBIT KREDIT DEBIT KREDIT
255,190,000 255,190,000
5,950,000 5,950,000
658,900,000 658,900,000
7,356,000 26,356,000 26,356,000
597,300,000 597,300,000
5,850,000 4,850,000 4,850,000
1,250,000 14,050,000 14,050,000
2,500,000 18,800,000 18,800,000
15,000,000 15,000,000
63,300,000 63,300,000
1,250,000 17,750,000 17,750,000
806,080,000 806,080,000
4,500,000 5,925,000 5,925,000
4,200,000 4,200,000 4,200,000
1,420,000 2,920,000 2,920,000
0 0
79,180,000 0 0
285,000,000 285,000,000
365,250,000 365,250,000
800,000 800,000
25,400,000 25,400,000
1,601,300,000 1,601,300,000
50,000,000 50,000,000
1,225,500,000 1,225,500,000
8,800,000 8,800,000
4,875,000 4,875,000
9,700,000 9,700,000
10,600,000 10,600,000
22,456,000 22,456,000
17,750,000 17,750,000
15,550,000 15,550,000
25,800,000 25,800,000
42,300,000 42,300,000
9,800,000 9,800,000
5,320,000 11,420,000 11,420,000
12,480,000 12,480,000
6,850,000 6,850,000
4,200,000 4,200,000
112,826,000 3,126,201,000 3,126,201,000 1,466,661,000 1,612,720,000 1,659,540,000 1,513,481,000
 146,059,000 146,059,000
1,612,720,000 1,612,720,000 1,659,540,000 1,659,540,000
 PD ANGKASA
LAPORAN RUGI LABA
Untuk Periode yang Berakhiran 31 Desember 2010

Sales 1,601,300,000
Sales Return -50,000,000
Net Sales 1,551,300,000
Cost of goods sold -1,225,500,000
Freight Paid -8,800,000
Cost of goods sold -1,234,300,000
Gross Profit 317,000,000
Operating Expense
Advertising Expense -4,875,000
Tel & Elec. Expense -9,700,000
Store Supplies Expense -10,600,000
Bad Debt Expense -22,456,000
Depreciation Expense -17,750,000
Insurance Expense -15,550,000
Rent Expense -25,800,000
Wage & Salaries Expense -42,300,000
Other Operating Expense -9,800,000
Total Operating Expense -158,831,000
Other Income/Expense
Interest Revenue 11,420,000
Interest Expense -12,480,000
Bank Service Charge -6,850,000
Total Other Income/Expense -7,910,000
Earing Before Taxes 150,259,000
Income Tax Expense -4,200,000
Earning After Taxes 146,059,000
 PD ANGKASA
LAPORAN PERUBAHAN EKUITAS
Untuk Periode yang Berakhiran 31 Desember 2010

Balance at 31 Nov 2010 365,250,000

Net Income 146,059,000

Drawings -25,400,000

Balance at 31 Des 2010 485,909,000

 PD ANGKASA
NERACA
Untuk Periode yang Berakhiran 31 Desember 2010
AKTIVA
Current Assets Current Liabilities
Cash in bank 255,190,000 Account Payable
Petty Cash 5,950,000 Expense Payable
Account Receivable 658,900,000 Income Tax Payable
Allowance for doutbful debt -26,356,000 PPN Payable
Merchandise Inventory 597,300,000 PPN Outcome
Store Supplies 4,850,000 PPN Income
Prepaid Insurance 14,050,000 Amount
Prepaid Rent 18,800,000 Long Term Liabilities
Prepaid Tax 15,000,000 Bank Permata Loan
Amount 1,543,684,000 Amount

Fixed Assets Equity

Equipment at Cost 63,300,000 Mr. Andrian Capital
Equipment Accum Dep -17,750,000 Deviden
Amount 45,550,000 Amount

TOTAL ASSET 1,589,234,000 TOTAL PASSIVA

10
PASSIVA

806,080,000
5,925,000
4,200,000
2,920,000
0
0
Amount 819,125,000

285,000,000
Amount 285,000,000

485,909,000
-800,000
Amount 485,109,000

AL PASSIVA 1,589,234,000
 PD ANGKASA
LAPORAN ARUS KAS
Untuk Periode yang Berakhiran 31 Desember 2010

KETERANGAN JUMLAH
OPERATING ACTIVITIES
Income After Taxes 146,059,000
Depreciation Expenses 17,750,000
Allowance for Doutbful debt 14,556,000
Account Receivable (Decrease) -573,100,000
Merchandise Inventory (Decrease) -77,300,000
Store Supplies (Increase) 4,950,000
Prepaid Insurance (Increase) 1,250,000
Prepaid Rent (Increase) 2,500,000
Net cash flow from operating activities -463,335,000
INVESTING ACTIVITIES
Sales 714,555,000
Net cash flow from investing activities 714,555,000
FINANCING ACTIVITIES
Drawings -25,400,000
Payment Bank Loan -16,000,000
Net cash flow used to finacing activities -41,400,000
Increase/Decrease Cas & Equivalent Cash 209,820,000
Cash & Equivalent Cash 31 Nov 2010 51,320,000
Cash & Equivalent Cash 31 Des 2010 261,140,000
 PD ANGKASA
JURNAL UMUM (PENUTUP)
Per 31 Desember 2010

POS
TANGGAL KETERANGAN REF DEBIT
Des 31 Sales 4-1100 1,601,300,000
Interest Revenue 7-1100 11,420,000
Income Summary 3-1400
Menutup Pendapatan
31 Income Summary 3-1400 1,466,661,000
Sales Return 4-1200
Cost of goods sold 5-1100
Freight Paid 5-1200
Advertising Expense 6-1000
Tel & Elec. Expense 6-1100
Store Supplies Expense 6-1200
Bad Debt Expense 6-1300
Depreciation Expense 6-1400
Insurance Expense 6-1500
Rent Expense 6-1600
Wage & Salaries Expense 6-1700
Other Operating Expense 6-1800
Interest Expense 8-1100
Bank Service Charge 8-1200
Income Tax Expense 8-1300
Menutup Beban
31 Income Summary 3-1400 146,059,000
Andrian Capital 3-1100
Menutup Income Summary
31 Income Summary 3-1400 25,400,000
Andrian Drawing 3-1300
Menutup Prive
TOTAL 3,250,840,000
KREDIT

1,612,720,000

50,000,000
1,225,500,000
8,800,000
4,875,000
9,700,000
10,600,000
22,456,000
17,750,000
15,550,000
25,800,000
42,300,000
9,800,000
12,480,000
6,850,000
4,200,000

146,059,000

25,400,000

3,250,840,000
 PD ANGKASA
NERACA SALDO SETELAH PENUTUPAN
Per 31 Desember 2010

NO.
AKUN DEBIT KREDIT
AKUN
1-1100 Cash in bank 255,190,000
1-1200 Petty Cash 5,950,000
1-1300 Account Receivable 658,900,000
1-1400 Allowance for doutbful debt 26,356,000
1-1500 Merchandise Inventory 597,300,000
1-1600 Store Supplies 4,850,000
1-1700 Prepaid Insurance 14,050,000
1-1800 Prepaid Rent 18,800,000
1 1900 Prepaid Tax 15,000,000
1 2100 Equipment at Cost 63,300,000
1 2110 Equipment Accum Dep 17,750,000
2-1100 Account Payable 806,080,000
2-1200 Expense Payable 5,925,000
2-1300 Income Tax Payable 4,200,000
2-1400 PPN Payable 2,920,000
2-1500 PPN Outcome 0
2-1600 PPN Income 0
2 2100 Bank Permata Loan 285,000,000
3-1100 Mr. Andrian Capital 485,909,000
3-1200 Deviden 800,000
TOTAL 1,634,140,000 1634140000