PD.

ANSIRA
ADJUSTMENT JOURNAL
DESEMBER, 31 2018

DATE DOC. NO. DESCRIPTION REF DEBIT CREDIT

Dec 31 BM-1201 Store Supplies Expense 1.900.000
2018 Store Supplies 1.900.000
(Perlengkapan yang telah terpakai)

31 BM-1201 Insurance Expense 1.125.000

Prepaid Insurance 1.125.000
(Asuransi yang telah kadaluarsa)

Rent Expense 1.500.000

Prepaid Rent 1.500.000
(Sewa yang telah digunakan)

31 Wages And Salaries 24.000.000

Accrued Expense 24.000.000
(Beban Gaji Y.M.H Dibayar)

31 Telephone & Electricity expense 4.950.000

Accrued Expense 4.950.000
(Beban Listrik, telpon, Y.M.H dibayar)

31 Allowance For Doubtful Debt 4.802.125

Bad Debt Expense 4.802.125

(Cadangan Kerugian piutang)

31 Depreciation Expense 625.000

Accum. Depreciaton – Vehicle 625.000
(Penyusutan Aktiva Tetap)

31 Depreciation Expense 2.500.000

Accum. Depreciaton –
Equipment 2.500.000

(Penyusutan Aktiva Tetap)

31 Merchandise Inventory 22.850.000

 Spoilage Expense 22.850.000
(Beban Kerusakan barang)

VAT Out 113.455.000

VAT In 57.450.000
VAT Payable 56.005.000
(Menutup Akun VAT Out & VAT In)

Cash in bank 1.955.000

Bank Servhice Charge 545.000
Interest Revenue 2.500.000
(Rekonsiliasi Kas)

TOTAL 180.207.125 180.207.125

PD. ANSIRA
LEDGER
DECEMBER 31, 2018

Acc.Name : Cash In Bank Acc. Number : 1-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 380.477.900
2018 1.955.000 382.432.900

Acc.Name : Petty Cash Acc. Number : 1-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Account Receivable Acc. Number : 1-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Allowance of DoubTful Debt Acc. Number : 1-1400

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 20.000.000
2018 4.802.125 15.197.975

Acc.Name : Merchandise Inventory Acc. Number : 1-1500

 POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 439.450.000
2018 22.850.000 416.600.000

Acc.Name : Store Supplies Acc. Number : 1-1600

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 10.400.000
2018 31 Balance V 1.900.000 8.500.000

Acc.Name : Prepaid Insurance Acc. Number : 1-1700

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 10.125.000
2018 1.125.000 9.000.000

Acc.Name : Prepaid Rent Acc. Number : 1-1800

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 9.00.000
2018 1.500.000 7.500.000

Acc.Name : Prepaid Tax Acc. Number : 1-1900

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Equipment at Cost Acc. Number : 1-2000

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Accum Depreciation-
Acc.Name : Equipment Acc. Number : 1-2100
POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 57.500.000
2018 2.500.000 60.000.000

Acc.Name : Vehicle at Cost Acc. Number : 1-2200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Accum Depreciation-vehicle Acc. Number : 1-2300

 POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 14.375.000
2018 625.000 15.000.000

Acc.Name : Account Payable Acc. Number : 2-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Accrued Expenses Acc. Number : 2-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V -
2018 28.950.000 28.950.000

Acc.Name : Income Tax Payable Acc. Number : 2-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : VAT Payable Acc. Number : 2-1400

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 56.415.000
2018

Acc.Name : VAT Out Acc. Number : 2-1500

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 113.450.000
2018 113.450.000 -

Acc.Name : VAT In Acc. Number : 2-1600

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 57.450.000
2018 57.450.000 -

Acc.Name : Bank Mandiri Loan Acc. Number : 2-1700

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Tn. Iqbal Capital Acc. Number : 3-1100

 POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Tn. Iqbal Drawing Acc. Number : 3-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Sales Acc. Number : 4-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Sales Discount Acc. Number : 4-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Sales return Acc. Number : 4-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Cost of Good Sold Acc. Number : 5-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Freight Paid Acc. Number : 5-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Purchase Discount Acc. Number : 5-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
 Advertising
Acc.Name : Expense Acc. Number : 6-1000
POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V
2018

Acc.Name : Telephone & Electricity Expense Acc. Number : 6-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 5.600.000
2018 4.950.000 10.550.000

Acc.Name : Store Supplies Expense Acc. Number : 6-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 6.550.000
2018 1.900.000 8.450.000

Acc.Name : Bad Debt Expense Acc. Number : 6-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 6.200.000
2018 4.802.125 1.397.875

Depreciation
Acc.Name : Expense Acc. Number : 6-1400
POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 34.375.000
2018 3.125.000 37.500.000

Acc.Name : Insurance Expense Acc. Number : 6-1500

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 3.375.000
2018 1.125.000 4.500.000

Acc.Name : Rent Expense Acc. Number : 6-1600

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 7.500.000
 2018 1.500.000 9.000.000

Acc.Name : Wages & salaries Acc. Number : 6-1700

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 22.000.000
2018 24.000.000 46.000.000

Acc.Name : Spoilage Expense Acc. Number : 6-1800

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V -
2018 22.850.000 22.850.000

Acc.Name : Other Operating expense Acc. Number : 6-1900

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Interest Revenue Acc. Number : 7-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V -
2018 31 2.500.000 2.500.000

Acc.Name : Freight Collected Acc. Number : 7-1200

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Late Fees Collected Acc. Number : 7-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Acc.Name : Interest Expense Acc. Number : 8-1100

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
 Bank Service
Acc.Name : Charge Acc. Number : 8-1200
POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT
Dec 31 Balance V 1.400.000
2018 545.000 1.945.000

Acc.Name : Late Fees Paid Acc. Number : 8-1300

POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

Income Tax
Acc.Name : Expense Acc. Number : 8-1400
POS BALANCE
DATE DESCRIPTION DEBIT CREDIT
REF DEBIT CREDIT

PD. ANSIRA
INCOME STATEMENT
DESEMBER, 31 2018

Revenue
Sales 2.409.493.500
Sales Return 15.714.100
Sales Discount 36.750.000
(52.464.100)
Net Sales 2.357.029.400
Cost Of Goods Sold
Cost Of Goods Sold 1.954.087.500
Freight Paid 11.800.000
Purchase Discount (10.876.000)
924.0000
Net Cost Of Goods Sold 1.955.011.500
Gross Profit 402.017.900
Operating Expense
Advertising expense 9.850.000
Telephone & Electricity Expense 10.550.000
Store Supplies Expense 8.450.000
Bad Debt Expense 1.397.875
Depreciaton Expense 37.500.000
Insurance Expense 4.500.000
Rent Expense 9.000.000
Wages And Salaries 46.000.000
Spoilage Expense 22.850.000
Other Operating Expense 5.800.000
Total Operating Expense 155.897.875
Net Operating Profit 246.120.025
Other Revenue
Interest Revenue 2.500.000
Freight Collected -
Late Fees Collected 2.700.0000
Other Revenue 5.200.000
Other Expense
Interest Expense 5.050.000
Bank Service Charge 1.945.000
Late Fees Paid -
Income Tax Expense -
Other Expense (6.995.000)

Net profit 244.325.025

PD. ANSIRA
STATEMENT OF EQUITY
DESEMBER, 31 2018

Tn. Iqbal Capital 1 Dec, 2018 306.940.000

Net Profit 244.325.025
Tn. Iqbal Drawing (23.000.000)
Increase Capital 221.325.025
Tn. Iqbal Capital 31 Dec, 2018 528.265.025
 PD. ANSIRA
BALANCE SHEET
DESEMBER, 31 2018

ASSET Liability & Equity

Current Asset Liability
Cash In Bank 382.432.900 Current Liability
Petty Cash 5.000.000 Accounts Payable 198.120.000
Accounts Receivable 607.915.000 Accrued Expense 28.950.000
Allowance For Doubtfull
(15.197.875) Income Tax Payable -
Debt
Merchandise Inventory 416.600.000 VAT Payable 56.415.000
Store Supplies 8.500.000 Vat Out -

Prepaid Insurance 9.000.000 -

VAT In
Prepaid Rent 7.500.000 Total Current Liability 283.485.000
Prepaid Tax - Long Term Liability
Total Current Asset 1.421.750.025 Bank Mandiri Loan 850.000.000
Total Long Term
Fixed Asset 850.000.000
Liability
Equiptment at Cost 240.000.000 Total Liability 1.133.485.000
Accum. Depreciation
(60.000.000) Tn. Iqbal Capital 528.265.025
Equiptment
Vehicle at Cost 75.000.000
Accum. Depreciation Vehicle (15.000.000)
Total Fixed Asset 240.000.000

Total Asset 1.661.749.025 1.661.750.025

1.661.750.025
 PD. ANSIRA
CASH FLOW STATEMENT
DESEMBER, 31 2018

Cash Flow From Operating Activities

Cash Receipt
From Customer 1.149.815.900
Interest Revenue 2.500.000
Cash Receipt From Operating Activities 1.152.315.900
Cash Payment
To Supplier
 PD. ANSIRA
CLOSING JOURNAL
DECEMBER, 31 2018

DATE ACCOUNT NAME REF Debit Credit

 PD. ANSIRA
POST CLOSING TRIAL BALANCE
DECEMBER, 31 2018

ACC.
ACCOUNT NAME DEBET CREDIT
NO.
 PD. ANSIRA
REVERSING JOURNAL
JANUARY, 1 2019

DATE ACCOUNT NAME REF Debit Credit